Government Accounting Rules, 1990

1. Under Article______ of the Constitution, _________ makes the basic rules relating to form of
accounts of the Union and States on the advice of______
2. The Government Accounting Rules have come into force with effect from____
3. Chief Accounting Authority means_____
4. C&AG is appointed under the Article _____ of the Constitution
5. _____ is made responsible to make the basic rules relating to form of accounts of the Union and
States on the behalf of the President of India on the advice of______
6. The CAG shall perform such duties and exercise such powers in relation to the accounts of the
Union and of the States and of any other authority or body as may be prescribed by______
7. In the case of a Union Territory with separated accounts, the Chief Accounting Authority is____.
8. Under the provisions of sub-section (I) of section 45 of the Reserve Bank of India Act, 1934 (2 of
1934), any branch of a bank as may be appointed by the ___ to transact Government business
9. The form in which the accounts of the Union and of the states shall be kept is to be prescribed by
the President on the advice of the Comptroller and Auditor General of India in accordance with the
Article_____
10. Under the provision of Union Territories Act, 1963, the form in which the accounts of the Union
Territories shall be kept is to be prescribed by_______
11. The reports of the Comptroller and Auditor General relating to annual accounts of the Union, of the
States and of the UTs shall be submitted to_________
12. Who shall cause the reports of the CAG to annual accounts to be laid before the Houses of
Parliament, Legislatures of the States and of Union Territories respectively?
13. Subsidiary instructions that would be necessary for forms of accounts, for opening new heads of
accounts or modification of the existing ones or instructions relating to the content and manner of
maintenance of accounts will be issued by the _______in consultation with____
14. The forms of accounts (including appropriation accounts), relating to _____, ____ and _____ may
be determined by the Departmental Accounting authorities
15. The Ministry of Railways, Controller General of Defence Accounts, Director General, Posts and
Secretary Department of Telecommunications and Chairman Telecommunication Commission have
been delegated functions of the Central Government under Article 150 for opening of sub-heads
and detailed heads of Accounts under various major and minor heads of Accounts pertaining to
their departments from the year_____
16. The above function shall be performed in consultation with_____
17. The general banking business of the Government carried out by the RBI includes____
18. Each office or branch of the Reserve Bank or bank handling transactions of the Ministries,
Departments of the Central Government shall maintain ______
(separate/consolidated/consolidated in Civil, Railway and Defence)
19. The account of the Union and of each State shall be compiled by the CAG in pursuance of ______of
DPC Act, 1971
20. The CAG may be relieved from the responsibility of compiling the accounts of the Union by______
after consultation with______
21. Who can relieve the CAG from the responsibility of compiling the accounts of a State?
22. The provision for relieving the CAG from the responsibility of compiling the accounts of the Union
and the State is given in _____
23. The date on which or after such date the annual account prepared by the CAG shall be submitted to
the President or the Governor of a State or Administrator of the Union Territory having a Legislative
Assembly as the case may be is determined by _______ with concurrence of_____
24. Section 11 of DPC Act, 1971 deals with____
25. The Ministry of Railways, Controller General of Defence Accounts, Director General, Posts and
Secretary Department of Telecommunications and Chairman Telecommunication Commission have
been delegated functions of the Central Government under Article 150 for opening of _____
(Major/Minor Heads etc.) of Accounts pertaining to their departments

1
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
26. The CAG has been relieved from the responsibility of preparing the Finance Accounts and
Appropriation Accounts of the Union Government, Union Territory Government of Pondicherry and
the State Government of Goa and their submission to President/ Administrator/
Governor-True/False
27. Each office or branch of the Reserve Bank or bank handling transactions of the Ministries,
Departments of the Central Government shall render an account of the transactions together with
all the supporting challans, paid cheques to ______
28. _________is responsible for keeping a complete account, of receipt and payments including inter-
Governmental adjustments and adjustments inter se of Defence, Railways and Posts—other than
Telecommunications on account of the Central Government.
29. The transactions of Railways, Posts, Telecommunications and Defence Department arising at offices
and branches of the RBI and SBI shall be distinguished from other Central transactions in the initial
accounts and classified separately for each Railways, each circle of Posts, each Accounts Officer of
Telecommunication, and each Controller of Defence Accounts respectively-True or False.
30. A statement of the closing balance of the Central Government shall be sent ______, by the
____________ to the ________Controller General of Accounts
31. Transactions of Union Territories of Delhi and Andaman and Nicobar Islands are included in the
balances against____
32. Balances in respect of Union Territory Administrations dealt with by Accountants General and of all
Union Territory Governments with Legislature is included in the balances of_____
33. _______maintains individual accounts of various Central Government Ministries, Departments and
of Union Territory Administrations having separated accounts offices, and send a/an____
statement to their __________
34. A statement of the closing balance of the Central Government shall be sent each month, by the
Central Accounts Section of the Reserve Bank to the Controller General of Accounts, indicating
balance under____ heads
35. _____ of Reserve Bank shall send _____ statement to ____ with such supporting details as may be
prescribed by the Reserve Bank in consultation with the Controller General of Accounts
36. Each State Government has made a separate agreement with the Reserve Bank of India by virtue of
which the general banking business of that Government is carried on and transacted by the Reserve
Bank of India-True/False
37. The receipt and payment of moneys on behalf of a State outside its jurisdiction shall be arranged
through the _______ of the State ______
38. The State Governments of ______ have not so far entered into agreement with the Reserve Bank of
India for the conduct of their general banking business by the Reserve Bank.
39. Statement together with all supporting vouchers, challans, paid cheques etc. of all transactions
pertaining to the Central Government and other State Governments taken to the account of the
Government of the State in which they occur shall be forwarded by each office and branch of the
Bank ______ to_____.
40. The officers of the Reserve Bank of India directly take against the cash balance of the State
Government concerned with the Central Accounts Section of the Reserve Bank of India, Nagpur
transactions account of_____ with effect from 1st February, 1978.
41. _______act as a general clearing house for the adjustment of all transactions between different
State Governments and transactions between the Central and State Governments as may be
specified by the Central Government.
42. All adjustments to be made between the accounts of different State Governments as well as all
payments which one of these Governments has to make to another shall be advised by the _____
43. The Central Accounts Section of Reserve Bank of India shall maintain individual accounts of all the
Central Government Ministries /Departments as well as accounts of Railways Fund, Posts,
Telecommunications and Defence and send a ______ statement to _____
44. Who shall maintain a separate proforma account styled "Departmentalised Ministries Account
2
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
45. Transactions on behalf of State Governments arising in Central treasuries shall be classified in the
treasury accounts under the head_____
46. Transactions on behalf of State Governments arising in central treasuries shall be classified in the
treasury accounts under the head ''8658 - Suspense Accounts - Suspense Accounts (Civil) - Accounts
with Accountant General and settled by______(book transfer/cash)
47. The transactions taking place in a Union Territory accredited to an AG are adjustable against the
cash balances of a State, whose accounts are maintained by another AG are booked under the
head____ and settlement such transactions is resorted through___
48. The treasury Rules of each State Government are issued under article ____of the Constitution
49. All transactions on behalf of other State Governments and the Central Government taken place in a
State Treasury shall be taken in the first instance against the cash balance of _____
50. In the case of transactions pertaining to the other State Governments, the AG shall make the
requisite adjustments through _______ against the balances of the other State Governments
concerned
51. Settlement of transactions between the State Government of Jammu & Kashmir and other States
Governments/the Centre Government is resorted_____.
52. In the case of transactions of the Central Government, including Railways, Postal, Defence
Departments taking place at State treasuries shall be accounted for by the treasuries in the _____
Section of Treasury Account
53. The accredited bank send receipt and payment scrolls along with receipted challan and
cheque/drafts on_____ basis to _______.
54. In respect of payments pertaining to Central Government Securities, the debits will be borne
by______
55. In respect of Central (Civil) Pensions the PAO in the Central Pension Accounting Office bears the
debit whereas in respect of Pension to High Court Judges and Freedom Fighters, the debits will be
borne by_____
56. Officers of the Civil Ministries, Departments of the Central Government including DDOs who are
allowed to transact with Government accounts shall submit detailed 'accounts' of their transactions
to their respective _______
57. Central Public Works Department Division and Forest Divisions submit their detailed accounts to
their Pay and Accounts Officers on a monthly basis-True/False.
58. The classified Abstract and the Consolidated Abstract is prepared______ by _____from______
59. Classified Abstract means____
60. The classified Abstract and the Consolidated Abstract prepared by the Pay and Accounts Officer is
sent to______ on _____basis.
61. The consolidated account of receipt and payment including debt, deposit and remittance pertaining
to the Ministry/Department or Union Territory Administration as a whole is prepared____
62. A monthly account showing the receipts and payments under major, minor, sub and detailed heads
of account in respect of Central transactions taking place at Central treasuries in Union Territories is
to be sent to ______ by______
63. Who prepares a Consolidated Account of the Central (Civil) transactions as a whole?
64. The cash balance of the Central Government in the books of the _____, at the close of each month
will be reconciled with the statements of closing cash balance received from the ___
65. Consolidation of accounts pertaining to Department of Post, Telecommunication, Railway and
Defence are done by______
66. The Controller General of Accounts submits a copy of the monthly account (Civil) ____
67. Postal Board, Tele communication Board. Railway Board and CGDA submit their consolidated
monthly accounts of their respective departments to ______
68. Who will continue to maintain the Central Section of Account till the switch over of pension
payment from treasury counter to Public Sector Bank is completed?

3
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
69. The detailed accounts of receipts realised in the Public Works, Forest and any other departments
which may be authorised in this behalf and paid into a treasury or the bank shall be kept by____
70. Where departmental officers are authorised to withdraw sums in lump from treasury or the bank
for making payments, the detailed accounts shall be maintained by___

71. Each State or Central treasury, which renders accounts to a State AG will submit a _____ set of
accounts.
72. The transactions relating to Debt, Deposit and Remittance heads appearing in the Treasury Cash
Accounts and Lists of Payments and in the Departmental and other Abstracts will be collected
under each head of account from month to month in a _______
73. The Consolidated Abstract of Debt, Deposit, Remittance, Suspense transactions is prepared under
each major head in the "Public Debt", "Loans and Advances", sectors of the Consolidated Fund and
those in the Public Account with the help of _______
74. The final stage of compilation i.e. e preparation of the Abstract of Major Head Totals showing the
receipts and disbursements by major heads during and to end of the month is done from the figure
available in _____
75. The cash balance of the State Government in the books of the Accountants General at the close of
each month is to be reconciled with the balances shown in the ____and ____
76. A copy of the monthly account of each State Government is to be submitted by the Accountant
General of the State to ______
77. A copy of relevant portion of the monthly account of a State relating to a Union Territory
Government, and of Central Government Civil pensions is to submitted by the AG to___
78. A progressive account of transactions and accounts relating to annual receipts and disbursements
of State/Union Territory Governments with legislature will be furnished by the AG to the State
Government/Union Territory Government with legislature on_____
79. Adjustment of transactions appearing in the books of an Accounts Officer in a Ministry
/Department of the Central Government (including Railway, Defence, Posts and
Telecommunications) which are adjustable in the books of an Accounts Officer of another
Ministry/Department shall be done_____(book transfer/cash)
80. The monthly accounts of the Central Ministries/Departments and of the State Governments
includes________
81. The annual accounts i.e. Appropriation and Finance Accounts of the Central Government and of
each State, Union Territory Government shall be prepared in the form prescribed by the _____ on
the advice of the under Article ______of the Constitution of India.
82. The Audit Report along with the Appropriation and Finance Accounts is submitted under the
provision mentioned in_________
83. Appropriation Accounts of Central Civil Ministries and Central Civil Departments (other than
Railways, Defence, Post and Telecommunication) shall be prepared by_____
84. Who consolidate the appropriation accounts of Central Civil Ministries and Central Civil
Departments for submission to the Parliament________
85. Appropriation Accounts Railways, Defence, Post and Telecommunication are prepared and signed
by_______
86. Annual accounts (Finance Accounts) of the Union Government as a whole is prepared by ____
87. Who certifies the Appropriation and Finance Accounts of the Union Government_____
88. Generally, the Proforma Accounts is maintained for which types of Government activities?
89. The accounts of Government are kept in the ______ parts
90. The Consolidated Fund is divided into how many division?
91. Transactions relating to Appropriation to the ‘Contingency Funds’ and ‘Inter-State Settlement’ are
recorded in which part of Government Accounts?
92. Deposits’, ‘Advances’, ‘Remittances’ and ‘Suspense’ are recorded in which part of the Government
Accounts?

4
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
93. Name the Section-wise sectors within Consolidated Fund to accommodate different types of
transactions.
94. The classification structure of the Government Accounts constitutes a _____tier arrangement.
95. A four digit coding to the Major Head has been adopted from the date______
96. Which digit of a Major Head indicates whether the major head is a Receipt head or Revenue
Expenditure had or Capital Expenditure head or a Loan head?
97. Where no sub-major head exists it is allotted a Code _____
98. Where Proforma Accounts is maintained, no regular government account need to be maintained-
True/False
99. Pro forma accounts other than those relating to Irrigation, Navigation, Embankment and Drainage
Projects and Government residential buildings is maintained by______
100. The form in which any pro forma accounts are prepared in Accounts Offices will be determined by
the______
101. Where Government acts as a banker, or remitter or borrower or lender, in order to bring out the
balances in a scientific manner the Government maintains ___________
102. In the case of the Central Ministries/Departments, ledger and summary of balances shall be
prepared by_______ in accordance with procedure prescribed by _______
103. Who may issue orders with respect to adopting other method of accounting of Government
Transactions other than method of cash basis?
104. All transactions of the Central and State Governments taking place in other countries shall be
passed on by the Indian Embassies/Missions to India on ______basis
105. The detailed classification of account heads in Government Accounts and the order in which the
Major and Minor heads shall appear in all account records shall be such as given in_____
106. List of Major Head and Minor Head of Accounts has been prescribed by_______
107. There being no separate Public Account in the case of Union Territory Governments, the
transactions pertaining to this account shall be booked in the Public Account of the State
Government concerned-True/False
108. Sectors/Sub Sectors of which part of the Government is not distinguished by a letter of the
alphabet?
109. The main unit of classification in government accounts shall be the ______
110. The State Governments of Jammu and Kashmir, Maharashtra, Manipur (1st January, 1982) and
Sikkim (15th January, 1982) were delegated powers for opening of ____
111. The word "Form" used in Article 150 includes____
112. The classification of transactions in Government accounts, shall have closer reference to the____
113. Expenditure on a temporary asset or expenditure on Grants-in-aid to local bodies or institutions
shall be classified as _____ expenditure
114. Receipts of a capital, debt, deposit or banking character are utilised for which kind of expenditure?
115 Government may meet Capital expenditure from ordinary revenues provided_____
116. The rules governing allocation between capital and revenue expenditure may be prescribed by the
_
117. All charges for the first construction and equipment of a project should be borne by Capital account
whereas charges for intermediate maintenance of the work while not yet opened for service should
be borne by____
118. All charges for maintenance subsequent to opening the project and all working expenses thereafter
shall be borne by _______
119. In the case of works of renewal and replacement which partake both of a capital and revenue
nature, such expenditure should be borne by_____
120. Depreciation to the property is borne by____
121. Capital receipts accruing during the process of construction of a project should be accounted as___
122. Net gain or loss by exchange of foreign currencies shall be accounted under the Major Head_____.
123. Receipts on charges pertaining to more than one head of account may be booked in the first
instance under_____
5
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
124. Scheduled Areas in a State are given in_____
125. Receipts and expenditure pertaining to Scheduled Areas in a State shall be accounted for under the
different major and minor heads under which corresponding receipts and expenditure pertaining to
other areas of the State are accounted for-True/False
126. Where a Depreciation or Renewals Reserve Fund is established for renewing assets of any
commercial department or undertaking, the expenditure on renewals and replacements should be
borne by___
127. Expenditure on account of reparation of damage caused by extraordinary calamities such as flood,
fire, earthquake, enemy action, should be charged to______
128. Recoveries of overpayments whether made in cash or by deduction from payment vouchers shall
be taken as_______
129. The procedure to be followed in rectifying misclassifications in accounts shall be such as may be
prescribed by _____
130. Amounts outstanding due to book-keeping errors under heads which close to balance shall be
written-off to major head _____.
131. With Whose approval the Amounts outstanding due to book-keeping errors may be written off?
132. Unreconciled balances or differences between the ledger balances and those of as per the relevant
subsidiary registers or Broad-sheets, under any detailed/sub-detailed heads of account relating to
any Debt, Deposit, Suspense and Remittance heads in the State Accounts not exceeding ______ in
each case in any financial year may be written-off by _____
133. Adjustment of transactions between two or more Governments are made under the provision of
___
134. No monetary claims will be resorted to for supplies made or services rendered by one Government
to another where the value of such claim does not exceed______
135. Adjustments of the transaction for supplies made or services rendered by one Government to
another are to be resorted through_____
136. Supply is made or service is rendered to any foreign Government or non-government body or
institution or to a separate fund constituted on the basis of ______
137. Relief in respect of payment for services rendered or supplies made to any foreign Government or
non-government body or institution or to a separate fund constituted should be given through
_____
138. For purposes of inter-departmental payments, the departments of a Government shall be divided
into _____categories
139. ________shall specify whether a particular department or particular activities of a department shall
be regarded as commercial department or undertaking
140. The Forest Department shall ____ any other department for vegetable, animal or mineral products
extracted from a forest area.
141. The cost of additional Police Guards supplied to an Irrigation or other project while under
construction shall be charged to_____
142. PWD recovers the charges on account of Establishment, Tools and Plant on______ basis when
undertakes the execution of work on behalf of other department.
143. No charge shall be made for convict labour in the case of works undertaken by the Public Works
Department which are treated as Jail Works-True/False
144. The Central Water Commission and the Central Electricity Authority shall charge commercial
departments in respect of advice tendered or services rendered except in cases__
145. The cost of land acquired by a Civil Department on behalf of the Public Works Department shall be
debited to_____
146. When land is taken up for two or more service departments conjointly, cost of land shall be debited
to______

6
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
147. When a special officer is employed for the acquisition of land of any department, the expenditure
on pay, allowances etc. of the Special Officer and the establishment and any expenditure on
contingencies shall be borne by _____
148. The Defence Service shall not be required to pay rent for buildings of the Central Civil Departments
including Commercial Departments and Undertakings, occupied by the Defence Services for non-
residential purpose-True/False.
149. Recoveries of expenditure for services or supplies made to non-Government parties or other
Governments including local funds and Governments outside India shall be treated as ____
150. Recovery of expenditure on accounts of services rendered by a Government merely as an agent of
a private body shall be treated as______
151. Recovery of expenditures in a service department shall be exhibited in the schedule of recovery to
be attached to the ______ of the year in which the recovery is effected.
152. Where, a commercial department or a departmental commercial undertaking acts as an agent of
another department for the discharge of functions not relevant to the essential purpose of the
department, the recoveries shall be taken as ___
153. The receipts under stock and suspense be treated as _____
154. If a claim is relinquished, the value of the claim shall ______
155. If money due to Government has actually reached a Government servant and then it is embezzled,
stolen or lost, before reaching treasury or bank, it should be _____
156. Losses or deficiencies of buildings, land, stores and equipment assets shall be classified under a
separate head-True/False
157. Losses or deficiencies of cash in hand, whether in treasury or in departmental charge shall ___
158. Any recovery made in connection of the losses recorded in the Government account shall be
treated as___
159. Where losses are an inevitable feature of the working of a particular department, the major head of
account under which the expenditure of that department is classified shall contain separate
descriptive heads under which such losses shall be recorded-True/False
160. The incidence of pay, leave salaries, pension etc. charges of Government servants as well as of
certain other charges and receipts between different Governments are governed by ____
161. No agreements, between two Governments governing incidence of charges and receipts shall be
executed or modified without the concurrence of ________
162. Sale proceeds of materials, plant, etc. received from the old or dismantled structure shall be
treated as ______
163. Receipts and recoveries on capital Accounts insofar as they represent recoveries of expenditure
previously debited to a Capital Major Head shall be taken ____
164. Receipts and recoveries on capital Accounts insofar as they represent recoveries of expenditure
previously debited to a Capital Major Head shall be taken to revenue in case___
165. Irregular or unusual payments such as overpayments shall be recorded in the accounts with
reference to the ______
166. The manner in which the initial and subsidiary accounts shall be kept by the treasuries and the
accounts returns to be rendered by them to the Accounts Offices shall be such as may be
prescribed by _____
167. The modification in the standard form of Treasury Accounts may be done by___
168. Standard or model forms of departmental accounts in respect of a State Government may be
modified by ________ in consultation with ____
169. Changes in detail of accounts returns which are submitted to the Accountant General may be
introduced by_______
170. Where the duties of a Government servant extend to several activities, programmes, functions etc.
and it is not possible to classify ab initio his pay and allowances under the appropriate sub-heads,
the charges may be _______
171. The transit pay and allowances of a Government servant proceeding to join an office shall be borne
by____
7
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
172. The transit pay & allowances both in respect of the forward and return journeys of Government
servant transferred to or from Missions and Offices abroad will be borne by ____
173. The travelling expenses of a Government servant should on whatever duty he may be employed be
debited under the same major/minor/subhead as his pay except in three (3) conditions__
174. Grant given Local Bodies and Panchayati Raj Institutions to make good a deficit or a compensation
for revenue resumed, shall be classified under the Major Head___
175. Contributions made by the Central or the State Government to district boards, Municipalities, etc.
or vice versa should be debited as ______ expenditure or credited as____
176. The financial assistance given by the Central or State Government to a local body does not take the
form of a grant of cash, but of expenditure in the Public Works Department equivalent to the whole
or part of the cost of a work constructed by that department on behalf of the local body concerned
is called____
177. Contribution paid by a local body or private party with the express object of meeting the whole or a
part of the cost of construction by the Public Works Department of a specific work which is
eventually to be the property of Government should be taken as____
178. The Union or a State may make any grants for any public purpose, notwithstanding that the
purpose is not one with respect to which Parliament or the Legislature of the State may make law
under the provision given in_____
179. The Major Head that covers items which are from their inception, debts due to Government
recoverable either in cash or by deduction from other claims of the party concerned is___
180. Pay and Allowances in respect of an assignable period, paid before they are due shall be debited to
the _____
181. In case of transfer of a government servant from one Department/Government to another, the
advance of pay and travelling allowance on transfer and their settlement will finally be adjusted in
the accounts of_____
182. Advance for law suits should be debited to the _____
183. Items of receipts and payments which cannot at once be taken to a final head of receipt or charge
owing to lack of information as to their nature or for any other reasons, may be held temporarily
under _____
184. A service receipt of which full particulars are not given i.e. Major Head is known but detailed head
is not known should be credited to____
185. Sale proceeds of land sold by a Civil Agency shall be credited to______
186. When the cost of land was originally debited, within the Revenue Section of the accounts, to any
service or revenue department for which no capital and Revenue Accounts are kept, the sale
proceeds of the land will be accounted for as______.
187. Municipal rates and taxes on a non-residential building utilised for functional purposes, if paid by
the relevant departments dealing with those functions, should be______
188. Taxes on residential buildings, if payable by Government should be debited to the maintenance
estimates of the buildings under the head____
189. In cases where the whole or any portion of the taxes which by local rule or by custom are ordinarily
leviable from the tenant, is paid by a department of the Government such payments are treated
shall be accounted as ____.
190. All extra expenditure connected with Survey of India unit while accompanying a military expedition
on the request of Defence Department/in the interest of Defence Department shall be borne
by_____
191. Where any doubt arises as to the interpretation of any of the Government Accounting rules, the
matter shall be referred to ____
192. The custody of the Consolidated Fund of India and the Contingency Fund of India and the custody
of the public account of India are governed by the provision of Article____
193. The Governor shall in respect of every financial year cause to be laid before the House or Houses of
the Legislature of the State a statement of the estimated receipts and expenditure of the State for
that year under the provision given in Article____

8
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
194. The procedure with regard to payment of interest on government debts (Government securities) is
governed by the provision contained in_____
195. Bills for sums payable to the Reserve Bank in connection with the floatation of new loans or
management of Public Debt, shall be countersigned by _______ before they are paid.
196. In order to maintain the requisite technical standard of accounting in the Departmentalised
Accounts Offices, _______is empowered to inspect the offices.
197. Which Section of the DPC Act, 1971 deals with the compilation of accounts of the Union and the
States by the CAG?
198. The CAG may be relieved from the responsibility for the preparation and submission of the
accounts relating to annual receipts and disbursements to Parliament/Legislature under the
provision of_______
199. Under Section 22 of the DPC Act, 1071, _____ may, after consultation with the _____ make rules
for the maintenance of accounts.
200. The CAG was relieved from compilation of the Union Government in a gradual manner starting
from the year____
201. The CAG may perform the duties as the sole auditor for a local body/institution under any law
made by Parliament under Article 149 of the Constitution or on consent basis under Section
_____DPCs Act, 1971.
202. the cost of GRP without distinction of 'Crime' and 'Order Police will be shared between the State
Government and Railways on ______ basis provided that the strength of GRP is determined with
the approval of the______
203. Protection of Railway bridges under normal condition is the responsibility of the ____
204. If the protection of Railway bridges is substituted on general ground of Government Policy and
service is taken over by Defence Services, or other Public Service Department as part of the regular
duties, the charges will be borne by _____
205. No contributions towards leave salary and pensions shall be recoverable/payable among the
departments of the Central Government including Railways, P&T and Defence Department and
departments of the Union Territories with or without legislature in respect of Government servants
lent to or borrowed by these departments-True/False
206. When troops are required on duties of a 'Military' nature (e.g.) Ceremonial purpose and provision
of escort on guards of and flag marches and when they are not connected with the maintenance of
law and order, the extra cost, if any, of supplying the services required e.g. in the way of transport,
equipment etc. will be met by ___
207. For maintenance of law and order by Defence Services, all expenditure will be borne by the___.
208. Damages to crops or compensation payable to civilians in respect of any troops while employed in
aid of civil authorities would be borne by_____
209. The issue of equipment will only be made on payment and not on loan in the case of Indents for
equipment on loan are for a period of _____
210. Any assistance other than Maintenance of law and order, Maintenance of essential Services,
Assistance during natural and other calamities such as earthquakes, floods, fire and famine and
Assistance required in the execution of development projects, .which may be needed by the Civil
authorities and which the Armed Forces are in a position to render, ____ bear the expenditure____
211. The depreciation charges in case of ordnance stores by Defence Service in assistance of Civil
Authority will be calculated on the basis of _____
212. Reservists of the Indian Army employed under the Central or State Governments will, when called
up for periodical military training receive their ____ (military/civil pay and allowances)
213. Travelling allowances of Telegraph signallers accompanying Governors and other high officials on
tour is debited to the _______
214. The pay and allowances including travelling allowances of a Government servant summoned to give
evidence in his official capacity in a criminal Court or in a Civil Court in a case in which Government
is a party are debited to ______.
215. The CAG is responsible for the audit of all expenditure from the revenues of the Union and of the
States under the provision given in______

9
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
216. In the case of Government Companies the recovery of the cost of supplementary audit conducted
under Section, 619 (3) (b) of the Companies Act 1956 shall be waived in cases where ____.
217. Expenditure involved in keeping the accounts of a State in so far as the responsibility for keeping
such accounts remains with the CAG under Section 10 of the C&AG's (DPC) Act 1971, is a charge of
the ____
218. Where the local body/institution has its own auditors and audit by the CAG is conducted in addition
under DPC Act. 1971, the cost of audit by the CAG is borne by____
219. If CAG is asked to scrutinise or to advise on the modification of an existing system of internal
accounts kept in a department of a State, such work can be undertaken by him on a ____
220. If a State Government requests the CAG to arrange for a more detailed or a local audit of
expenditure, transactions or accounts which relate to or form part of the accounts of the State, the
cost of such audit will be charged to_____

Answer

1. 150, the President, the C&AG

2. 1st April 1990.
3. Secretary of a Ministry or Department
4. 148
5. The CGA, the C&AG
6. Parliament or Law made by Parliament
7. Its Chief Secretary/ Chief Commissioner
8. RBI
9. Article 150 of the Constitution
10. The President on the advice of the CAG
11. The President, the Governors and the Administrators respectively
12. The President (Parliament), the Governor (State Legislature) and the Administrator (UT)
13. The Central Govt. (Ministry of Finance), the CAG
14. Railways, Posts & Telecommunications and Defence Department
15. 1982-83
16. Accredited Audit officer namely ADAI (Railways), Director of Audit, Defence Services or Director of
Audit, Posts
17. The receipt, collection, payment and remittance of moneys on behalf of the Government
18. Separate accounts in respect of each Ministry and Department banking
19. Section 10
20. The President, the CAG
21. The Governor of the State with the previous approval of the President and after consultation with
the CAG
22. Section 10 of DPC Act, 1971
23. The CAG, the President.
24. CAG’s responsibility of preparation and submission of Annual Accounts and relieving of the CAG
from this responsibility.
25. Sub-heads and detailed heads of accounts
26. False. CAG has been relieved from preparation but not from submission.
27. Concerned PAO.
28. Reserve Bank of India, Central Accounts Section, at Nagpur.
29. True
30. Monthly, Central Accounts Section of the Reserve Bank, CGA
31. Departmentalised Ministries.
32. Central Government Account Balance
33. Central Accounts Office, RBI (Nagpur), Monthly, Principal Accounts Offices
34. Six heads.

10
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 (i) Central Government Account Balance in respect of UT Administrations dealt with by AG and of
all Union Territory Governments with Legislature.
(ii) Railway Fund Balance
(iii) Postal Account Balance
(iv) Tele-communication Account Balance
(v) Defence Account Balance
(vi) Departmentalised Ministries' Account Balance including transactions of UTs of Delhi and
Andaman and Nicobar Islands whose accounts have been separated)
(vii) Total
35. The Central Accounts Section, Nagpur, a monthly, concerned Principal Accounts Offices
36. True.
37. Accountant General, in which the transactions take place
38. Jammu and Kashmir and Sikkim
39. daily, the local Treasury Officer or to the Accountant General as the case may be. Also reported to
Central Accounts Section, Nagpur.
40. (i) discharge value of, and periodical interest on securities of State Governments
(ii) receipts on account of subscriptions against market loans floated by State Govt.
41. Central Accounts Section, Nagpur
42. Accountant General
43. Monthly, the Controllers of Accounts, Railway Board, Postal Board, Telecommunications
Commission and Controller General of Defence Accounts.
44. the Central Accounts Section (Nagpur) of Reserve Bank of India
45. 8658 – Suspense (Civil) - Accounts with Accountant General
46. cash by exchange of cheques/demand drafts
47. '8685 Suspense Accounts - Cash Settlement Suspense Account, exchange of cheques/demand
drafts
48. Article 283
49. the State concerned
50. the Central Accounts Section of the Reserve Bank
51. in cash or by demand drafts.
52. State Section under the head 'PAO Suspense - Transactions adjustable by PAO Ministry /
Department of ...............' below the Major Head '8658
53. Daily, Accounts Officer (PAO) of the Ministry/Department concerned.
54. Principal Accounts Office, Department of Economic Affairs, New Delhi
55. the PAO in the Central Pension Accounting Office.
56. Accounts Officer
57. False. CPWD and Forest submit their compiled accounts and not detailed one.
58. Monthly, Pay and Accounts Officer, from the accounts received from the bank and departmental
officers, and from the book adjustments initiated in an Accounts Office
59. Showing the monthly receipts and payments pertaining to the Ministry, Department or Union
Territory Administration classified under the relevant major, minor, sub and detailed heads
60. Its Principal Accounts Office in the Ministry, Department or Union Territory Administration.
61. The Principal Accounts Office concerned.
62. The CGA, the Accountants General of the state concerned.
63. The CGA
64. Controller General of Accounts, Central Accounts Section of the Reserve Bank
65. Postal, Telecommunication and Railway Boards and Controller General of Defence Accounts
respectively
66. Ministry of Finance (Department of Economic Affairs)
67. Separately to the Central Government (MoF- Department of Economic Affairs)

11
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
68. The Principal Director of Audit, Central, Calcutta and the Principal Accountant General (A&E) West
Bengal
69. the departmental officers concerned
70. the departmental officer concerned (In case payment is made at the counter of treasury/bank, the
detailed accounts shall be maintained by the treasury/bank)
71. Double. One for transactions of the State Government and the other for transactions of the Central
Government.
72. Detail Book
73. Detail Book
74. the Departmental Consolidated Abstracts and the Consolidated Abstracts of Debt and Remittance
transactions
75. Cash Accounts rendered by Treasury Officers and with the statements of closing balance received
from the Central Account Section, RBI
76. State Government concerned.
77. the Controller General of Accounts
78. On closing the accounts for March (Supplementary)
79. by issue of cheque or bank draft to later
80. the receipts and disbursements arising directly in the accounts of their Accounts Officers
(ii) receipts and expenditure in other countries
(iii) all credits and debits passed on to them for adjustment by other Accounts Officers in India
81. The President/the CGA, CAG, Article 150
82. Article 151 (2) (Union & State), Section 49 of UT Act, 1963 and Section 11of DPC Act, 1971.
83. Respective Ministry/Department under supervision of the CGA and signed by the Chief Accounting
Authority i.e. the Secretary of concerned Ministry/Department.
84. The CGA
85. Secretaries to Defence, Post and Telecommunication and Financial Commissioner, Railway Board.
86. The CGA
87. The CAG. It is the CAG who submits these accounts to the President under Article 151 (1) of the
Constitution and Section 11 of the DPC Act, 1971.
88. Commercial or quasi-commercial (to determine the profitability of the venture). However, these
accounts are also sometimes required to be prepared for transactions which do not relate to
commercial or quasi- commercial undertakings of Government i.e. Famine Relief Fund
89. Three (I-Consolidated Fund, II-Contingency Fund and III-Public Accounts)
90. Two Divisions. Division I- Revenue – Revenue receipt and Revenue Expenditure
Division II- Capital Receipt, Capital Expenditure and Public Debt, Loan and Advances
91. Part I Consolidated Fund (Under Public Debts, Loans and Advances section of Capital division)
92. Public Account
93. Section I- Receipt Heads (Tax, Non-Tax, Grant-in-aids & Contribution)
Expenditure Heads (General, Social & Economic Services, GIA & Contribution)
Section III- Public Accounts (Small savings, Provident Fund, Reserve Fund etc.)
94. six-tiers (Major Heads, Sub-Major Heads, Minor Heads, Sub-heads, Detailed Heads and Object
Heads)
95. 1st April 1987. (digits in head- Major (4), Sub Major (2), Minor (3), Sub-Head (2), Detailed (2) and
Object (2).
96. First digit (0-1: Revenue Receipt, 2-3: Revenue Expenditure, 4000: Capital Receipt, 4-5 except 4000:
Capital Expenditure, 6-7 Loan & Advances
97. 00
98. False. Proforma Accounts is maintained in addition and separate to the regular accounts. Proforma
Accounts generally accounts for the liabilities of the venture/undertaking.
99. Concerned departmental authorities (Form is also prescribed by them). Pro forma accounts relating
to Irrigation, Navigation, Embankment and Drainage Projects and Government residential buildings
is maintained by Accounts Officer (Civil).
100. Government concerned on the advice of the CAG
12
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
101. Journal and Ledger.
102. Accounts Officers concerned, the CGA. In case pf State Govt. it is done by the AG (A&E).
103. the Central Government on the advice of the CAG.
104. monthly
105. List of Major and Minor Heads of Accounts.

106. Central Govt. (CGA) on the advice of the CAG

107. False. Transactions pertaining to this account shall be booked in the Public Account of the Central
Govt.
108. Contingency Fund of India. There being single Major Head i.e. 8000 which is not further divided into
sector/sub-sector. Sectors/Sub-sectors in Consolidated Fund and Public Account are distinguished
by a letter of alphabet.
109. Major Head
110. Sub-heads and detailed heads of accounts with certain conditions.
111. the broad form in which the accounts are to be kept as well as the basis for selecting appropriate
heads under which the transactions are to be classified.
112. Function/Programme/Activity
113. Revenue Expenditure. May be classified as capital expenditure by special orders of the President on
the advice of the CAG.
114. Capital Expenditure.
115. there are sufficient revenue resources to cover this liability.
116. President on the advice of the CAG.
117. Capital Account itself.
118. Revenue Accounts
119. Both Capital and Revenue in accordance with rule extant on the subject.
120. Revenue Accounts.
121. Reduction of charges (minus debit). Credit to revenue account only under the special order of the
Govt.
122. 0075 (Gain) and 2075 (Loss). This is applicable for revenue heads only. In case of capital account
gain or loss will be absorbed by the concerned capital outlay. In case of gain it will be minus debited
and in case of loss it will be debited.
123. One of the head concerned but amount due to other heads should be transferred before the close
of accounting year.
124. Clause I of Article 244
125. False. It is the same major head and minor head used for accounting corresponding receipt and
expenditure. However, if Govt. so desires separate accounts may be kept.
126. Both Capital account and the Depreciation/Renewal Fund.
127. Capital or Revenue or distributed between both as determined by the Govt.
128. Reduction of expenditure irrespective of the year to which such recoveries relate to.
129. The Government.
130. 8680-Miscellaneous Government Account-Write off from heads of account closing to balance"
131. CAG in case of accounts is being maintained by him or his sub-ordinates and the CGA in case of
departmentalised system of accounting. In case of such unreconciled balance, approval by the CAG
after obtaining concurrence from Govt. concerned and by the CGA after obtaining concurrence
from CEA/Secretary concerned.
132. ₹ 1000/, the A.G concerned. Written off to 8680. Conditions to write off are
(i) It is continue for a period of over five years in the year in which it is proposed to be written-
off.
(ii) The AG has satisfied himself that a dead end has been reached in resolving the differences
and
(iii) The concurrence of the State Government has been obtained for the write-off.
133. Constitution of India or mutual agreements of the Governments concerned.

13
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
134. ₹ 1000/- (As per Rule 111 of GFR 2017, this amount is ₹ 10000/-). This does not apply to
commercial department.
135. Cash by means of cheque/DD and no book transfer.
136. advance payment unless orders contrary to it is existing or issued by the Govt.
137. a grant-in-aid and not by remission of dues.
138. Two. I-Service departments and II- Commercial Departments.
139. Government
140. charge
141. the project concerned
142. Percentage basis.
143. True. However, in the case of convict labour supplied to the Public Works and other departments of
Government for work other than jail work, payment shall be charged.
144. (i) Where the advice tendered is based on the data already collected by the Commission or the
Authority as part of its normal functions.
(ii) Where the amount of recovery does not exceed Rs. 100/-provided that the work involved is
not of a recurring nature
145. Work or project concerned in the accounts of the PWD.
146. the department to which larger portion of land pertains to. In case of commercial departments,
distribution to all the departments on pro-rata basis.
147. The department for which land is taken up as the cost of work or project. When not specially
employed for the work, only special charges incurred in connection with the acquisition of the land
on establishment, contingencies etc. will be borne and pay and allowance etc. will be borne by
parent department of that officer.
148. False (other than Commercial Department & undertakings). Similarly, the Civil Departments of the
Central Government other than commercial Departments or undertakings need not pay rent for
occupying buildings of the Defence Services for non-residential purposes. This applies to use of
Aerodrome.
149. Receipts
150. Reduction of expenditure. However, an exception to this is fee chargeable by Central Purchase
Organisation i.e. DGS&D where it is treated as receipt.
151. Appropriation Accounts. The recovery is indicated below the concerned major head in the Demand
of Grant.
152. Reduction of expenditure
153. Reduction of gross expenditure.
154. not enter into Government account. Relinquish/remission denotes giving up a demand before it is
collected resulting in reduction of demand.
155. It should be entered in the government account under Consolidated, Contingency Fund or Public
Account as the case may as receipt and then on expenditure side as loss under appropriate head.
156. False. It is not recorded under separate head and done by means of writing off from maintained
value account.
157. Enter into the Government Account. The acceptance of counterfeit coin or notes shall be regarded
as a loss of cash.
158. Deduction from the head in which the loss was recorded in case the recovery is effected in the year
of loss. Any recovery made after the accounts of the year are closed shall be as an item of receipts.
159. True. (a distinct sub-major/minor head should be opened)
160. arrangements made by mutual agreements
161. Central Government.
162. Reduction of expenditure whether anticipated in the estimate or not.
163. in reduction of expenditure
164. Where under the rules of allocation applicable to a particular department such receipts have to be
taken to revenue

14
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
165. ordinary rules of classification according to the nature of the expenditure. Such as overpayment of
salary will be debited to the head Salaries. However, compensations for damages, irrecoverable
temporary loans written off will be recorded under separate heads.
166. the President on the advice of the CAG. This applies to Departmental accounts as well.
167. Government in consultation with the Accounts Officer concerned. AG will consult the CAG.
168. State Government concerned, the AG of the State. In case of Central Ministry, it will be modified by
the concerned Min./Department In consultation with Principal Accounts Officer
169. The AG in consultation with the CAG. In case of Central/Ministry/Department, it may be by CCA/Dy.
CCA of Ministry/Department concerned in consultation with the CGA
170. classified as part of the scheme or activity or organisation to which the major portion of the work of
the Government servant relates
171. the office (Department/Govt.) to which he/she proceeds to. However, in case of foreign service it
will be borne for both ways by the foreign employer
172. the Ministry/Department which plans the transfer of the official. However, the transit pay and
allowances of the officers belonging to Indian Foreign Service (A) and Indian Foreign Service (B) in
respect of their return journeys from abroad shall be debited to the Budget grant of the Ministry of
External Affairs or the Ministry of Commerce and Industry where the official reports for duty.
173. (i) in cases where a Government servant is required to travel on duty connected with an outside
body or fund;
(ii) When Government considers it necessary to show separately the cost of a special service in
connection with which the tour is undertaken, and
(iii) in cases covered by general or special orders of the Government authorising a deviation from
the general rule.
174. 3604—Compensation and Assignments to Local Bodies and Panchayati Raj Institutions
175. Revenue, Receipt (under the head of account most closely connected with the object for which the
contributions are made)
176. Contribution (always a revenue expenditure)
177. Revenue receipt
178. Article 282 of Constitution.
179. Civil Advances (8550). Moneys advanced for miscellaneous purposes under special authority and
recoverable in cash and sums overpaid in vouchers other than those for service payments
180. same head to which they are debitable on their becoming due.
181. Where the advance was made and where the settlement/adjustment bill was preferred
respectively.
182. functional expenditure head concerned. Refunds of amounts remaining unspent out of these
advances should be dealt with as cash recoveries.
183. Suspense Account" (Major Head 8658) in the sector "L. Suspense and Miscellaneous" under Public
Account
184. Major Head known under minor head Other Receipt (Minor Head 800) pending eventual transfer to
the credit of the correct head on receipt of detailed particular.
185. Functional Major Head or 0075 Miscellaneous General Services'. By PW Division it will be credited
to Functional Major Head or 0059 Public Works
186. The receipt head relating to the department concerned or, in the case of department not having a
corresponding receipt head '0075 Miscellaneous General Services-Sale of land and Property such as
IA&AD where there is no receipt head (2016-Audit is an Revenue Exp. Head). In case where
originally debited to a Capital Head, the same head will be minus debited.
187. adjusted in accounts as part of the sub-heads, minor heads concerned relating to the function,
under the detailed head "Rent, Rates and Taxes". (School/College-2202, Hospital-2210 etc.).
However, when the whole or a part of the tax is paid by the Public Works Department in
administrative control of the building, the payments may be debited to the maintenance estimates
of the buildings concerned, viz. "2059-Public Works-Maintenance and Repairs". When paid by Civil
Department other than PWD it will be accounted for under Major Head 2070-Other Expenditure.

15
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
188. 2216-Maintenance and Repairs. Under the orders of the Government, the same may booked under
2059- Maintenance and Repairs
189. contingent expenditure of the department
190. Defence Department. Pay and allowance will be borne by the Survey of India. In case of other
scientific parties, the cost will be borne by the respective civil departments
191. The CGA (Department of Exp.-Ministry of Finance). Clarification on the advice of the CAG.
192. 283(1). In case of State Government- 283(2) and in case of UT Section 47(3) & 48 (3) of UT Act, 1963
for Consolidated Fund and Contingency Fund respectively. (UTs do not have their separate Public
Account. It is Public Account of India where such transactions are accounted for)
193. 202 (1). Union-112(1), UT- Section 47(1) of UT Act, 1963
194. the Government securities Manual
195. an officer of the Ministry of Finance. However, RBI is authorised to debit Government Account in
advance in this regard subject to settlement.
196. the CGA. Cadre management in respect of Group 'A' and Group 'B' officers of Departmentalized
Accounts offices will vest in him. He is also responsible for coordination with the Ministries in the
administration and interpretation of Rules regarding Group 'C' and Group 'D' staff of the Central
Civil Accounts Service. The Office of the CGA was created on 27th September 1980.
197. Section 10. The CAG has been relieved from this responsibility pertaining to the accounts of Union.
Relieving from this function is also given in Section 10
198. Section 11 of DPC Act, 1971. President in consultation with the CAG in case of Union and UTs and
Governor with previous approval of the President and in consultation with the CAG in case of State.
CAG has not been relieved from this functions.
199. The Central Government, the CAG
200. 1st April 1976.
201. 20 (1)
202. 50: 50, Railways (It is effective w.e.f 01.04.1979). It includes (i) Pay & allowance (ii) Office
contingency (iii) pensionary charges (iv) Rent of building occupied by the GRP (v) Medical re-
imbursement & medical allowance.
203. concerned State Governments and the expenditure incurred thereon will be borne by them. When
the services of the Military or other armed forces of the Union are placed at the disposal of the
Railways at the request to the Railway Administration, the expenditure of the guards will fall upon
the Railway.
204. Defence services or the Public department concerned, as the case may be.
205. False. Contributions towards leave salary and pension recovered on behalf of a Government
servant in Foreign Service are creditable to the Government (Central or State) under which he was
permanently employed at the time of his transfer to Foreign Service.

206. a contribution from the State or the Civil Department concerned of the Central Government, to the
Defence Services Estimates.
207. Central Govt. but the State Govt. may contribute towards the cost, if they wish to do so
208. the State Government. However, .Pensionary liability will be that of Government of India.
209. over six months
210. State Govt./Civil Authorities, The complete cost of Armed Forces including ordinary pay and
allowances, cost of transport of equipment including loss, repair etc. and extra-ordinary charges in
the shape of special pay or transportation of stores
211. Price Vocabulary rates plus 50% divided by life of the items in use, expressed in months. In case of
maintenance of law and order, natural calamities, development project, it would be 25% in place of
50%
212. Military pay and allowances (They will also receive the excess if any of their civil pay over military
pay)
213. Department to which tour of Governor concerned. However, pay for the period is debited to the
Telegraph Department.
214. the Government under which he is employed
16
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
215. Article 149 and Section 13 of DPC Act, 1971. It is statutory function hence the cost of audit is borne
by the Central Govt. However, where the CAG is entrusted with the audit of the accounts of "any
other authority or body" by or under any law made by Parliament under the provisions of Article
149 of the Constitution, the cost of such audit is recoverable from the authority or body whose
accounts are audited.
216. the audit is done by the CAG through his own departmental staff. Where the CAG employs
professional auditors for the second audit, the recovery is effected.
217. Central Government. If in any State the CAG is relieved of the responsibility for the keeping of the
accounts of any particular service or department of a State Government in pursuance of Sec. 10 of
the C&AG's DPC Act, 1971, the cost of keeping such accounts will be a liability of the Government
of the State.
218. Central Government.
219. consent' basis as the maintenance of the internal accounts of a Department of a State is part of the
ordinary duties of a State Government.
220. Central Government as it is just an extension of statutory duty of the CAG.

17
Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)