[PC5 SAS MCQ ] CAG DPC Act, 1971

Welcome Again, In this post we have provided MCQ related to CAG DPC ACT 1971 these MCQ will help in preparation of PC5 syllabus. Proper command of Cag DPC act 1971 will also help in understanding of regulation of audit and accounts which is part of PC22 syllabus.

Provisions that empower the C&AG to frame rules and give directions in all matters pertaining to audit of the accounts for which he is responsible are
a. Article 149 and Section 23 of DPC Acts
b. Article 150 and Section 23 of DPC Acts
c. Article 149 & 150 and Section 22 & 23 of DPC Acts
d. Article 149 to 151 and Section 22 & 23 of DPC Acts
Answer

A

The C&AG’s (D.P.C.S.) Act was passed by Parliament in 1971 to regulate the duties powers and conditions of service of the C&AG of India under Articles
a. 148 to 152 b. 148 to 151
c. 148 (3) and 149 b. 148 and 149 (3)
Answer

C

DPC Act, 1971 came into force effective from
a. 1st April 1971 b. 1st April 1972
c. 25th December 1971 d. 15th December 1971
Answer

D

DPC Act, 1971 has been amended
a. two time b. three time
c. four time d. never
Answer

C ,1976, 1984, 1987 and 1994. DPC amendment Bill 2016 is lying with Lok Sabha.

The duties entrusted to the CAG under the provisions of the DPC Act fall broadly under
a. one category Government Accounts
b. two categories- compilation and keeping of accounts and audit.
c. three categories- compilation and keeping of accounts, audit and financial advisor.
d. None of the given
Answer

B

The responsibility of Comptroller and Auditor General in relation to compilation of accounts of the Union and the States has been enshrined in
a. Section 8 to 10 of the DPC Act b. Section 12 to 14 of the DPC Act
c. Section 10 to 12 of the DPC Act d. Section 6 to 8 of the DPC Act
Answer

C

CAG has to prepare and submit accounts to the President, Governor of States and Administrators of the UTs having legislative assembly under Section
a. Section 8 of the DPC Act b. Section 11 of the DPC Act
c. Section 10 of the DPC Act d. Section 9 of the DPC Act
Answer

B

Which Section of the DPC Act deals with compilation of accounts of the Union and the States by the CAG?
a. Section 8 of the DPC Act b. Section 11 of the DPC Act
c. Section 10 of the DPC Act d. Section 9 of the DPC Act
Answer

C

CAG has to give information and render assistance to the Union and States under Section
a. 9 of the DPC Act b. 10 of the DPC Act
c. 11 of the DPC Act d. 12 of the DPC Act
Answer

D

Audit of all the expenditure from Consolidated Fund, Contingency Fund and Public Accounts is governed by which Section of the DPC Act, 1971?
a. Section 11 b. Section 13
c. Section 15 d. Section 16
Answer

B

The audit of the accounts of authorities and bodies receiving financial assistance in the form of Grant-in-aid/loans from Government is carried out in accordance with the provision of
a. Section 13 and 16 of DPC Act b. Section 14 and 15 of DPC Act
c. Section 17 and 18 of DPC Act d. Section 19 and 20 of DPC Act
Answer

B

Which section of the DPC Act deals with the audit of receipt of the Government?
a. Section 13 b. Section 15
c. Section 16 d. Section 19
Answer

C

The audit of the accounts of authorities and bodies receiving financial assistance in the form of grants and /or loans from the Government of India or a State or Union Territory has been provisioned in
a. Section 17 & 18 of the DPC Act b. Section 14 & 15 of the DPC Act
c. Section 13 & 16 of the DPC Act d. Section 19 & 20 of the DPC Act
Answer

B

Section 16 of the DPC Act, 971 requires the CAG to be satisfied that the rules and procedures in that behalf are designed to secure an effective check on the
a. Assessment of revenue b. Assessment & collection of revenue
c. Collection and proper allocation of revenue
d. Assessment, Collection and proper allocation of revenue
Answer

D

Match the following
Sl No. Section of the DPC Act Sl No. Provision of the Section
A 17 I To inspect any office of accounts under the control of the Union or of a State, including treasuries and such offices responsible for the keeping of initial and subsidiary accounts, as submit accounts to the CAG
B 18 II Audit of the accounts of certain bodies or authorities, not covered by Section 19 or whose audit has not been entrusted by or under any law made by Parliament to the CAG can be entrusted to the CAG
C 19 III Audit and report on the accounts of the stores and stock kept in any office or department of the Union or a State or a Union Territory.
D 20 IV Duties and powers of the CAG in relation to the audit of the accounts of Government Companies and Corporations
a. A-III, B-II, C-IV and D-I b. A-I, B-III, C-IV and D-II
c. A-III, B-I, C-IV and D-II d. A-I, B-II, C-III and D-IV
Answer

C

Pick the correct one
i. Section 20 (1) deals with audit the accounts of such authority or body if the CAG is requested in this behalf, after prior consultation, by the President or the Governor of State/Administrator of a Union Territory having a Legislative Assembly, on such terms and conditions as may be agreed upon between the CAG and the Government concerned
ii. Section 20 (2) empowers the President or the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly to entrust the CAG to undertake the audit of the accounts of anybody or authority, not entrusted to the CAG for audit, with the prior approval of the CAG, if the President or the Governor of a State or the Administrator of a Union Territory is of the opinion that such audit is necessary
iii. Audit under Sub-sections (1) and (2) of Section 20 of the Act can be entrusted to the CAG only in public interest and only after giving a reasonable opportunity to the concerned authority or body to represent in respect of the proposal for such audit
iv. Audit of Government Companies is conducted in accordance with the provisions of the Companies Act, 1956 contained in Sections 617 and 619 and of Corporations set up by or under law made by the Parliament, in accordance with provisions of the respective Legislations
a. i, ii and iii b. i, iii and iv
c. ii, iii and iv d. All of the above
Answer

B

Pick the correct one
i. Section 19 (1)- Audit of Government Companies is conducted in accordance with the provisions of the Companies Act, 1956 contained in Sections 617 and 619
ii. Section 19(2)- Audit of Corporations set up by or under law made by the Parliament, in accordance with provisions of the respective Legislations
iii. Section 19 (3)- Audit of a Corporation established by law by the Legislature of a State or Union Territory can be entrusted to the CAG in the public interest by the Governor of the State or the Administrator of the Union Territory concerned after consultation with the CAG
iv. Section 19A- The reports of the CAG in relation to the accounts of a Government Company or a Corporation audited under Section 19 are to be submitted to the Government or Governments concerned for being laid before the Parliament/legislature
a. i, ii and iii b. ii, iii and iv
c. i, ii and iv d. All of the above
Answer

D

“Pick the correct one
a. Section 18 (1) of the DPC Act requires the person in charge of the office or department, the accounts of which are to be inspected and audited by the CAG, to afford all facilities for such inspection and to comply with requests for information in as complete a form as possible and with all reasonable expedition
b. Section 18 (2) of the DPC Act empowers the CAG to Inspect any office of accounts under the control of the Union or of a State, to require that any accounts, books, paper and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend and to pose such questions or make such observations as the CAG may consider necessary to the person in charge of the office and to call for such information as the CAG may require for the preparation of any account or report which it is his duty to prepare.
c. None of the above
d. Both of the above
Answer

C

” Pick the incorrect one
a. Section 22- The Indian Audit and Accounts Department, functioning under the CAG, derives its authority and the powers for performance of its duties on his behalf
b. Section 23- The CAG is authorised to make regulations for carrying into effect the provisions of the DPC Act.
c. Section 24- The CAG is authorised to dispense with, when circumstances so warrant, any part of detailed audit of any account or class of transactions and to apply such limited checks in relation to such accounts or transactions as the CAG may determine under Section
d. None of the above.
Answer

A

The Section of the DPC Act, 1971 that authorises the CAG to delegate any power exercisable by the CAG under the provisions of the Act, or any other law, to any officer of his department, by general or special order is
a. Section 22 b. Section 24
c. Section 21 d. Section 23
Answer

C

Section 22 enables the
a. Central Government to make rules after consultation with the CAG for carrying out the provisions of the DPC Act in so far as they relate to maintenance of Government accounts.
b. Central Government to make rules after consultation with the CAG for carrying out the provisions of the DPC Act in so far as they relate to audit of accounts of Government.
c. CAG to make rules after consultation with the Central Government for carrying out the provisions of the DPC Act in so far as they relate to maintenance of Government accounts.
d. CAG to make rules after consultation with the Central Government for carrying out the provisions of the DPC Act in so far as they relate to audit of accounts of Government
Answer

A

Article of the Constitution that requires the CAG to submit reports relating to the accounts of the Union and of a State to the President or the Governor of the State as the case may be for being placed before Parliament/Legislature of a State.
a. 148 b. 149
c. 150 d. 151
Answer

D

Provision for submission of the reports of the CAG in relation to the accounts of a UT having a Legislative Assembly to the Administrator of the UT for being laid before Legislature exists in
a. Article 150 of the Constitution b. Article 151 of the Constitution
c. Section 49 of the UT Act 1963 d. Section 48 of the UT Act 1963
Answer

C

Under Section 21, delegation of power by the CAG in respect of submission of any report which the CAG is required by the Constitution or the UT Act, 1963 can
a. be made only during the absence of the CAG on leave or otherwise
b. be made only when disciplinary proceedings against CAG is underway
c. be made in all the cases when the CAG so desires
d. not be made under any circumstances.
Answer

A

Section 26 of DPC Act deals with
a. Removal of doubts by the Central Government in consultation with the CAG in respect of difficulty arising due to implementation of any or all the provisions of the Act
b. Removal of doubts by the CAG in consultation with the Central Government in respect of difficulty arising due to implementation of any or all the provisions of the Act.
c. Declaration regarding cessation of the Government of India (Audit & Accounts) Order, 1936 as adopted by the India (Provisional Constitution) Order, 1947 On the commencement of the Act.
d. All of the above.
Answer

C

Section 25 of DPC Act deals with repealing of
a. CAG (Conditions of Service) Act, 1936 b. CAG (Conditions of Service) Act, 1947
c. CAG (Conditions of Service) Act, 1950 d. CAG (Conditions of Service) Act, 1953
Answer

D

The Public Works departments has constructed a bridge amounting ₹ 5 crore, the CAG will conduct the audit under Section
a. 13 of the DPC Act, 1971 b. 14 of the DPC Act, 1971
c. 16 of the DPC Act, 1971 d. 13 to 21 of the DPC Act, 1971
Answer

A

Independence of the CAG is ensured by
a. Section 1 to 26 of the DPC Act b. Section 1 to 9 of the DPC Act
c. Section 1 to 12 of the DPC Act d. Section 13 to 21 of the DPC Act
Answer

B

DPC Act, 1971 has been divided into
a. 3 chapters b. 6 chapters
c. 4 chapters d. 5 chapters
Answer

C

Sec 14(1) of the DPC Act authorises the CAG to audit the receipts & expenditure of a body or authority if
a. the amount of Government grant or loan paid to it in a financial year is not less than rupees twenty-five lakh
b. the amount of such grant or loan is not less than seventy-five per cent of its total expenditure during the year. Audit under this Section is subject to the provisions of any law applicable to the body or authority.
c. either a or b
d. both a & b.
Answer

D

The audit of bodies and authorities, other than Government establishments and companies, by the Comptroller and Auditor General is governed by the provisions contained in Sections
a. 14 and 15 b. 19(2), 19(3), 19A and 20 of the Act
c. 14, 15, 19(2), 19(3), 19A and 20 of the Act d. 14, 15, 18, 19(2), 19(3), 19A and 20 of the Act
Answer

C

The CAG may audit all receipts and expenditure of a body or authority where the amount of Government grants or loans to the body or authority in a financial year is not less than rupees one crore
a. Suo moto
b. with previous sanction of the President/Governor/Administrator
c. both a & b
d. on calling upon to do so by the President/Governor/Administrator with previous sanction of the CAG
Answer

B

The CAG may audit all receipts and expenditure of a body or authority where the amount of Government grants or loans to the body or authority in a financial year is not less than rupees one crore under the provision of
a. Section 14 (1) of DPC Act b. Section 14 (2) of DPC Act
c. Section 15 (1) of DPC Act d. Section 15 (2) of DPC Act
Answer

B

Where the receipts and expenditure of a body or authority are audited by the CAG under sub-section (1) or (2) of Section 14 for a particular year, the CAG is authorised under Section 14(3) of the Act to continue to audit its receipts and expenditure for
a. a further period of two years even if the conditions stated in sub-section (1) or (2) are not satisfied during any of the two subsequent years.
b. a further period of two years if the conditions stated in sub-section (1) or (2) are satisfied during any of the two subsequent years.
c. a further period of three years even if the conditions stated in sub-section (1) or (2) are not satisfied during any of the two subsequent years.
d. a further period of three years if the conditions stated in sub-section (1) or (2) are satisfied during any of the two subsequent years.
Answer

A

Under which Section of the DPC Act, 1971 the CAG may be relieved from his duty to compile the accounts of the Union and the State?
a. Section 10 b. Section 11
c. Section 12 d. Section 23
Answer

A

CAG may be relieved from his duty to prepare and submit the accounts to the President, the Governor and the Administrator of a UT under
a. Section 10 b. Section 24
c. Section 23 d. Section 11
Answer

D

CAG may be relieved from his duty to compile the accounts of the Union and the State or his duty to prepare and submit the accounts to the President, the Governor and the Administrator of a UT under or both by
a. President in Consultation with the CAG in respect of the Union, the States and the UTs
b. President in Consultation with the CAG in respect of the Union and the UTs and the Governor with the previous approval of the President and after consultation with the CAG in respect of the State.
c. President in Consultation with the CAG in respect of the Union and the Governor and the Administrator with the previous approval of the President and after consultation with the CAG in respect of the State and UT respectively.
d. Central Government in Consultation with the CAG in respect of the Union and the Governor and the Administrator with the previous approval of the President and after consultation with the CAG in respect of the State and UT respectively
Answer

B

Where any grant or loan is given for any specific purpose from the Consolidated Fund of India or of any State or of any Union Territory having a legislative assembly to any authority or body, not being a foreign state or international organisation, the CAG is authorised under Section 15 (1) of the DPC Acts to
a. scrutinise the procedures by which the sanctioning authority satisfies itself as to the fulfilment of the conditions subject to which such grants or loans were given
b. scrutinise the procedures by which the grantee/loanee accounts for the grants or loans and their utilisation for the purpose for which they were given
c. both a& b
d. None of the above
Answer

A

Under Section 15 (2) of the DPC Acts
a. The President/Governor/Administrator may, after the consultation with the CAG, authorise him to carry out the audit of a body or authority receiving Government grant for any specific purpose.
b. The President/Governor/Administrator may, after the consultation with the CAG, appoint him the sole auditor of a body or authority receiving Government grant for any specific purpose
c. The President/Governor/Administrator may, after the consultation with the CAG, relieve him from scrutinising the procedures by which the sanctioning authority satisfies itself as to the fulfilment of the conditions subject to which such grants or loans were given
d. The President/Governor/Administrator may, after the consultation with the CAG, relieve him from audit of a body or authority receiving Government grant for any specific purpose.
Answer

D

Pick the correct one regarding computation of quantum of Government assistance u/s 14 of DPC Act
i. the aggregate of the amounts of grant(s) and loan(s) paid to a body or authority shall be reckoned together
ii. the amounts of grant(s) and loan(s) paid to a body or authority by the Union Government, the State Government(s) and the Union Territory Government(s) shall be aggregated
iii. the amounts of grant(s) and loan(s) paid to a body or authority by the World Bank shall be aggregated
iv. the amounts of grant(s) and loan(s) paid during a year shall include any amounts remaining unspent out of grant(s) and loan(s) paid to the body or authority during preceding year(s) but not refunded to the Government.
a. i, ii and iii b. i, iii and iv
c. i, ii and iv d. All of the above
Answer

C

Any rule made by the Central Government under Section 22 shall be laid before both the houses of the Parliament for a total period of
a. 60 days b. 15 days
c. 45 days d. 30 days
Answer

D

The CAG shall hold the office for a term of
a. 5 years or 65 years of age whichever is earlier
b. 5 years or 67 years of age whichever is earlier
c. 6 years or 65 years of age whichever is earlier
d. 6 years or 67 years of age whichever is earlier
Answer

C

The CAG may resign from his office by writing under his hand to the
a. Central Government b. President
c. the Chief Justice of India d. Deputy CAG
Answer

B

The CAG is entitled to salary and pension amounting
a. ₹ 200000 and ₹ 100000 respectively b. ₹ 250000 and ₹ 125000 respectively
c. ₹ 180000 and ₹ 90000 respectively d. ₹ 90000 and ₹ 45000 respectively
Answer

B

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