Government Accounting Rules, 1990 Pointers Questions

Government Accounting Rules, 1990 Pointers Quiz by Deepak Rahi. Government Accounting Rules, 1990 Pointers have been taken from Rahi Sir (Telegram Group) and Various other sources . All the MCQs are put out on the website to benefit all the employees appearing for SAS Exam. Questions are in Pointers format which will help during practice before appearing in the exam.

Government Accounting Rules, 1990 Introduction Pointers Questions

1.The President makes the basic rules relating to form of accounts of the Union and States on the advice of the CAG under Article
Answer

Answer: 150 of the Constitution



2.Government Accounting Rules, 1990 came into force w.e.f
Answer

Answer: 1st April 1990



” 3. A branch of a bank as may be appointed as an agent of RBI to transact Government business by
Answer

Answer: The Reserve Bank of India



” 4.’Chief Accounting Authority’, means
Answer

Answer: the Secretary of a Ministry or Department



” 5.In the case of a Union Territory with separated accounts, the Chief Accounting Authority will be
Answer

Answer: Chief Secretary/Chief Commissioner.



” “6.C&AG is appointed under the Article
Answer

Answer: 148 of the Constitution



” “7.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 the CAG is
Answer

Answer: The CGA



” “8.The CGA is located in the Ministry of Finance under the Department of
Answer

Answer: Expenditure



” “9.Consolidated Fund of India or of a State, are referred to in
Answer

Answer: Article 266 (1)



” “10.Consolidated Fund of UT is referred to in
Answer

Answer: Section 47 of the UTs Act, 1963,



” “11.Contingency Fund of India is referred to in
Answer

Answer: Article 267 (1)



” “12.Contingency Fund of State is referred to in
Answer

Answer: Article 267 (2)



” “13.Contingency Fund of UTs is referred to in
Answer

Answer: Section 48 of the UTs Act, 1963,



” “14.Public Account of India or of a State, are referred to in
Answer

Answer: Article 266 (2)



” “15.The Schedule of the constitution that include State is
Answer

Answer: First Schedule



” “16.The Annual accounts reflects
Answer

Answer: the annual receipts and disbursements under the respective heads



” “17.The Annual accounts are prepared by
Answer

Answer: the authorities authorised to maintain the accounts



“18.The Annual Accounts are certified by the
Answer

Answer: The CAG



” 19.The reports of the CAG relating to the annual accounts a UT having a Legislative Assembly is submitted to
Answer

Answer: the Administrator



20.Reports on annual accounts is submitted to President, the Governor or the Administrator, as the case may be, for
Answer

Answer: Laying before the House concerned.



21.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
Answer

Answer: The Central Government (Ministry of Finance) in consultation with the CAG



22.The Ministry of Railways, Controller General of Defence Accounts, Director General, Posts and Secretary Department of Telecommunications and Chairman Telecommunication Commission may open
Answer

Answer: sub-heads and detailed heads of Accounts under various major and minor heads of Accounts pertaining to their department



23.Power of opening of sub-heads and detailed heads of Accounts under various major and minor heads of Accounts by Railway, Defence, Post & Telecommunication may be exercised in consultation with
Answer

Answer: Accredited Audit Office (r)



24.The provision of the DPC Act under which the account of the Union and of each State shall be compiled by the CAG
Answer

Answer: Section 10



” “25.Provision of the DPC Act under which the CAG may be relieved from compilation of account of the Union and of each State
Answer

Answer: Section 10



” “26.The CAG may be relieved from the responsibility of compiling the accounts of the Union by
Answer

Answer: The President in consultation with the CAG



” “27.The CAG may be relieved from the responsibility of compiling the accounts of the State by
Answer

Answer: The Governor with prior approval of the President and in consultation with the CAG



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