PC 16 SAS MCQ |CPWA MCQ CHAPTER 3: Relations with Chief Controller of Accounts

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  1. Who is responsible to see that accounts of the Division are not allowed to fall in arrears?
    (a) Divisional Accountant (b) Divisional Officer
    (c) Superintendent Engineer (d) Pay & Accounts Officer
    Answer

    Answer: B

  2. Posting of a Divisional Accountant in a Division to assist the Divisional Officer is made by
    (a) Chief Controller of Accounts
    (b) Controller General of Accounts
    (c) Controller & Auditor General of India
    (d) Government concerned.
    Answer

    Answer: A

  3. State whether true or false
    Appointment of UDC/Accountant to function as Divisional Accountant as a stop-gap arrangement can be done by Chief Controller of Accounts where vacancies of DA exist and not filled up for any reason by CCA/CGA.
    (a) True (b) False
    Answer

    Answer: A

  4. Functions of the Divisional Accountant are three fold. Pick out the incorrect one
    (a) Accountant (b) Internal checker
    (c) Financial Assistant (d) Stand by DDO
    Answer

    Answer: D

  5. Pick out the correct ones
    (i) DA should keep himself fully conversant with all sanctions and orders
    (ii) He should advise the Divisional Officer about financial effect of all proposal for expenditure
    (iii) He should keep a watch over all the liabilities of his division
    (iv) Divisional Accountant should be treated as the senior member of the office establishment though analogous to Divisional Officer.
    (a) i and ii (b) i, ii, and iii
    (c) i, ii and iv (d) All of the above
    Answer

    Answer: B

  6. A fact brought to the notice of Divisional Officer by Divisional Accountant and the same is overruled by the former, then the later should
    (a) It is the duty of the Divisional Accountant to comply the orders.
    (b) All matter pertaining to notice shall be withheld
    (c) He can overlook the orders of DO
    (d) He may report the matter to Superintendent Engineer and Pay & Accounts Officer as well.
    Answer

    Answer: A

  7. In case a point raised by the Divisional Accountant is overruled by the Divisional Officer and the former is not satisfied, he should
    (a) Make a brief note in CPWA 60-Register of DA’s Objection
    (b) Prepare a statement and take the orders of SE
    (c) Report to Pay & Accounts Officer
    (d) All of the above
    Answer

    Answer: A

  8. An objection entered in CPWA 60 should not be considered finally disposed of until it has been reviewed by
    (a) Chief Controller of Accounts (b) Pay & Accounts Officer
    (c) Superintendent Engineer (d) DG (Works)
    Answer

    Answer: B

  9. If no inspection by Accounts Officer takes place in a year and entries have been in CPWA 60 during this period, the register or its extract as the case may be shall be submitted to Accounts Officer in the month of
    (a) March of Current year (b) April of following year
    (b) May of following year (d) September of following year
    Answer

    Answer: B

  10. In respect of responsibilities of Divisional Accountant, pick the correct ones
    (i) Safe custody of documents during the period they remain in Accounts branch until submission to Executive Engineer
    (ii) Arrangement for checking of computed tenders
    (iii) Conduct personally a test check of computed and checked tenders
    (iv) See that comparative statements are correctly incorporated
    (a) i,ii and iii (b) I,iii and iv
    (d) ii,iii and iv (d) All of the above
    Answer

    Answer: D

  11. Fill in the blanks
    All instances in which subordinate officers exceed the financial limitations on their powers placed by the Divisional Officer or higher authority should be brought to the notice of_____________ by____________.
    (a) Superintendent Engineer, Divisional Officer
    (b) Divisional Officer, Divisional Accountant
    (b) Pay & Accounts Officer, Divisional Accountant
    (d) PAO, Divisional Officer
    Answer

    Answer: B

  12. State whether true or false
    Divisional Accountant may be required by the Divisional Officer to undertake on his behalf such other scrutiny of the accounts of receipts and disbursement officers falling within the Divisional Officer’s own power of sanction.
    (a) True (b) False
    Answer

    Answer: A

  13. Pick the incorrect one in respect of Divisional Accountant
    (a) Where monetary transactions at HQs of the Divisional Office are not large either in number or amount, the Divisional Accountant may be required to receive or pay out cash
    (b) Receiving or paying out cash by DA should be with prior consent of Pay and Accounts Officer
    (c) He may not be authorized to issue final receipt in CPWA 3 and 3A over his own signature
    (d) He should affix his dated initial after the last entry of the day’s transaction in the Divisional Cash Book/Stock Account
    10
    Answer

    Answer: B

  14. Who will be responsible for explaining personally the defects of procedure and imparting the necessary instructions to sub-divisional officers and their staffs?
    (a) Divisional Accountant (b) Divisional Officer
    (c) Superintendent Engineer (d) Pay and Accounts Officer
    Answer

    Answer: A

  15. All defalcations or losses of public money, stores or other property should be reported immediately to
    (a) Divisional Officer (b) Superintendent Engineer
    (c) Pay and Accounts Officer (d) Chief Controller of Accounts
    Answer

    Answer: D

  16. State whether true or false
    Divisional Officer has a right to seek the advice of Chief Controller of Accounts but he shall first obtain the advice of Divisional Accountant
    (a) True (b) False
    Answer

    Answer: A

  17. Sanctions accorded by the Divisional Officer except sanctions to write off of stores or losses of public money is checked by
    (a) Divisional Officer himself (b) Divisional Accountant
    (c) Pay & Accounts Officer (d) Chief Controller of Accounts
    Answer

    Answer: B

  18. Sanctions accorded by the Divisional Officer to the cases of write off of stores or losses of public money is checked by
    (a) Divisional Officer himself (b) Divisional Accountant
    (c) Pay & Accounts Officer (d) Chief Controller of Accounts
    Answer

    Answer: C

  19. State whether true or false
    In respect of work or project costing Rs. 50 lakh and above, a copy of Administrative Sanction shall invariably be communicated to Accounts Officer
    (a) True (b) False
    Answer

    Answer: B

  20. Technical sanction may be communicated to Accounts Officer, if the cost of a work or project is
    (a) Project-Rs. 25 lakh or more, Non-project Rs. 10 lakh or more
    (b) Project- more than Rs. 25 lakh, Non-project more than Rs. 10 lakh
    (c) Project-Rs. 50 lakh or more, Non-project Rs. 25 lakh or more
    (d) Project- more than Rs. 50 lakh, Non-project more than Rs. 25 lakh
    Answer

    Answer: B

  21. Once a transaction has been entered in the Audit Note or otherwise challenged, the responsibility for having the objection removed will devolve upon
    (a) Divisional Accountant (b) Divisional Officer
    (c) Accounts Officer (d) All of the above
    Answer

    Answer: B

  22. The Divisional Accountant is responsible for bringing to the notice of Divisional Officer all the irregular transaction on which action has not been taken at least once
    (a) A month (b) A quarter
    (c) A half-year (d) A year
Answer

Answer: A

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