CHAPTER 4: Appropriation And Re-appropriation

For purpose of financial control, the grants allotted to each major head of accounts is divided into
(a) Financial unit (b) Primary unit
(c) Objective Unit (d) Detailed unit
Answer
Answer: B
Government accounts are kept in three parts. Pick the incorrect one
(a) Consolidated Fund of India (b) Contingency Fund of India
(c) Public Account (d) Emergency Fund of India
Answer
Answer: D
Which do not have a Public Account and transactions pertaining to this account is booked in Public Account of Union Government
(a) State of J&K (b) State of Sikkim
(c) Union Territories (d) All of the above
Answer
Answer: C
Pick the correct ones
(i) Consolidated Fund of India has two division namely Revenue & Capital
(ii) Revenue Division is divided into two parts-Revenue Receipt and Revenue Expenditure
(iii) Capital Division is divided into three parts-Capital Receipt, Capital Expenditure and Public Debts, Loans and Advances
(iv) Appropriation to Contingency Fund and inter-State settlement are dealt in Section Public Debt, Loan and Advances under Public Account in Part III
(a) i and ii (b) i, ii and iii
(c) i, ii and iv (d) All of the above
Answer
Answer: B
Pick correct one regarding provisions of Consolidated, Contingency Fund of India and Public Accounts
(i) Article 266 Consolidated fund of India
(ii) Article 267 Contingency Fund of India
(iii) Article 266 (2) Public Accounts
(iv) Rule 52 of Union Territory Act 1952 regarding Contingency Fund of Union Territories
(a) i, ii and iii (b) i, ii and iv
(c) ii, iii and iv (d) All of the above
Answer
Answer: A
Transaction relating to debts (other than those included in Part I), Deposits, Advances, Remittance and Suspense shall be recorded in
(a) Consolidated Fund of India (b) Contingency Fund of India
(c) Public Account (d) Budget
Answer
Answer: C
Consolidated Fund of India is divided into three sectors. Pick the incorrect one
(a) General Service (b) Social Service
(c) Health & Medical Services (d) Economic Service
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Answer
Answer: C
In which part of the Government Account, the Sector/Sub-Sector shall be distinguished by letters of alphabet
(a) Consolidated Fund of India (b) Contingency Fund of India
(c) Public Account (d) All of the above
Answer
Answer: C
Classification of structure of Government Accounts is made into how many tiers?
(a) Four (b) Six
(c) Thirteen (d) Fifteen
Answer
Answer: A
Pick the correct ones
(i) Revenue Accounts (Receipt & Expenditure) : 0020-3999
(ii) Capital Account (Receipt & Expenditure) : 4000-5999
(iii) Public Debt, Loan & Advances : 6000-7999
(iv) Public Accounts : 8000-8999
(a) i and ii (b) i, ii and iii
(c) i, ii and iv (d) All of the above
Answer
Answer: B
Match the following
(A ) Major Head/Sub-Major Head (i) Programme/Sub-Programme
(B) Detailed Head (ii) Function/Sub-Function
(C) Minor Head/Sub-Minor Head (iii) Notes of expenditure on scheme/Sub- Scheme
(D) Object Head (iv) Sub-Scheme
(a) A-I, B-ii, C-iii, D-iv (b) A-ii, B-i, C-iv, D-iii
(c) A-ii, B-iv, C-i, D-iii (d) A-ii, B-iii, C-I, D-iv
Answer
Answer: C
The working Division will prepare the budget for stock on the basis of
(a) Direct purchases (b) Indenting on store division
(c) None (d) Both a & b
Answer
Answer: D
State whether true or false
Departmental payment abroad are made in accordance with the average rate of exchange w.e.f 01.04.1974
(a) True (b) False
Answer
Answer: B
In case of instances of gain or loss on foreign exchange shall be recorded by a Revenue Division in
(a) 0059/2059 (c) 0070/2070
(c) 0071/2071 (d) 0075/2075
Answer
Answer: D
In case of instances of gain or loss on foreign exchange shall be recorded by a Capital Division in
(a) Revenue Functional Head (c) Functional Head
(c) Deposit Head (d) Suspense Head
Answer
Answer: C
Provisions regarding re-appropriation of fund have been given in
(a) Rule 10 of GFR, 2005 (b) Rule 10 of GAR, 1990
(c) Rule 10 Delegation of Financial Power Rule 1978
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(d) Rule 10 of Receipt & Payment Rules, 1983
Answer
Answer: C
Fill in the blanks
All cases of re-appropriation involving saving of___________for plan head relating to a Ministry/Department as a whole would have to be referred to Ministry of Finance for decision giving detailed justification in support of proposal
(a) Rs. 1 lakh or more (b) More than Rs. 1 lakh
(c) Rs. 10 lakh or more (d) More than Rs. 10 lakh
Answer
Answer: D
Reference to Ministry of Finance for cases involving saving of amount so decided if the saving pertains to
(a) Plan Head (b) Non-Plan Head
(c) Contingency Head (d) All of the above
Answer
Answer: A
Who shall be responsible for reconciliation of the figure given in the accounts maintained by the Department with those appearing in the Accounts Officer’s book
(a) DDO (b) Head of Department
(c) Accounts Officer (d) Both b & c jointly
Answer
Answer: D
The initial responsibility to reconciliation of accounts rests with
(a) DDO (b) Head of Department
(c) Pay & Accounts Officer (d) Both b & c jointly
Answer
Answer: C
Liabilities may be divided into
(a) Two classes (b) Three classes
(c) Four classes (d) Six classes
Answer
Answer: C
All liabilities and assets of the division adjustable by transfer credit/debit to remittance head of accounts should be registered in
(a) CPWA Form 37 (b) CPWA Form 47
(c) CPWA Form 57 (d) CPWA Form 77
Answer
Answer: C
Liabilities may be divided into four clauses. Pick the incorrect one
(i) Those outstanding in the suspense account, relating to contractors and labourers, in the accounts of works
(ii) Those outstanding in any of the regular suspense accounts of the division
(iii) Outstanding debts adjustable by book transfer, and
(iv) Matured claims of contractors, suppliers, etc. awaiting settlement and all un-matured claims, the recurring or non-recurring likely to fall due for settlement before close of the year.
(a) ii (b) iii
(c) iv (d) None

Answer

Answer: D

CHAPTER 4: Appropriation and Re-appropriation

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