pc 16: snapshot question - · 2019-07-15 · pc 16: snapshot question ques 1.all the works...

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

PC 16: SNAPSHOT QUESTION Ques 1.All the works undertaken by PWD are financed from the budget of _ Ques2. Schedule of settlement of cheque with treasury/branch means Ques 3: schedule of rates is revised at least once in----- years Qurs4: Material returned to store or transferred to other works should be priced as per____rate Ques5: Major Head (code) for departmental cash balance is Qura6. Petty works means works involving expenditure uoto Ques7: An amount of rs. 20 is unclaimed for two financial years, will it be taken to civil deposit, if yes why and no then why Ques8:suspense and deposit are the part of ____account Ques9:income tax deducted by CPWD and PWD will be credited to _____ and___ respectively. Ques10: ceiling of imprest advance is ____. Ques 11:Maximum ________%age of value of work or supply due to a contractor si deducted as SECURITY DEPOSIT is Ques 13. General administration of all stores of a division is vested to___ Ques14. Good received sheet is prepared in___copies. Ques15. Acknowledgement if stores supplied by the supplier is given___ Ques16.Muster rolls are prepared in ____copies. Ques17. Sub-heads in works abstract are guided by _____ Ques18. Additional charges for materials issued to contractors/direct to work is a _____ accounts. Ques19. True or false When the surplus material is returned to store , the cost of carriage is borne by contingency Ques20. Recoveries from contractor in behalf of other division shall be credited to ____. Ques21. Settlement of Accounts with bank is prepared in form ___ Ques22. Loss on account of exchange rate pertaining to capital division shall be debited ____. Ques23. The form used for refund of lapsed deposit. Ques24. In PWD building division, refund of lapse deposit shall be accounted as State the debit/credit entry with major head.


Ques25. Contribution to CGHS is credited/debited to ____(major head) Ques26. No LoC shall be issued after ____ Ques27.state true or false Muster Rolls of a division shall be submitted to PAO with monthly accounts only when amount on this accounts exceeds Rs. 50000/- for that month. Ques28. Classified abstract of expenditure is prepared in Form ____ Ques29. Expenditure on account of examination of soil shall be charged to _____ Ques30. Item 8(b) of running account bill pertains to ____ Ques31. Detail head means Ques32. Classification of Govt. Account is based on Ques33. Liabilities in PWD means Ques34. A government transaction consists of ___ digits. Give detail Ques35. Lump sum advance given to the family of a deceased shall be debited ____ (head) Ques36. Cash Assignment Number to a Division is assigned by _____ Ques37. State true or false Divisional accountant is responsible to see that accounts of the division do not fall into arrears Ques38.An objection entered in CPWA 60 shall not be treated as settled unless the same is reviewed by _____ Ques39. Re-appropriation means transfer of fund from ____ to another ____ Ques40. In which part of the govt. Account, the sector/sub sector shall be distinguished by letters of alphabet. Ques41.Maximum percentage of budget grant issued between Apr and Sep Ques42. LoC request received by the PAO shall be submitted to Hqrs within _____ Ques43. The classes of store in a PWD are ____ Ques44. Completed bin card shall be ____ Ques45. Physical verification of all store shall be done at least once in a _____ Ques46. Transfer entry order is prepared in form Ques48.Transfer entry order is prepared in____ copies. Ques49. The licensee should pay the license fee within _____days of _____month


Ques50. The licensee fee should be revised once in ______. Ques51. Wages to labourer borne on Muster roll is charged to ___ Ques52. Labour report for labourer employed on Muster Roll is prepared in form Ques53. Labour report for labour on Muster roll is not require to be sent when the number of labourer is ____ Ques54. Before payment, checking of muster roll with reference to MB is done by ____ to the extent ____(in %) Ques55. Register of Measurement book is maintained in form Ques56.The MB used as Standard MB should be numbered in ___(numeric/alphabetical) Ques57. The entry recorded in each completed MB may be subjected to percentage check by _____ Ques58. Payment to supplier for supply of store on production of railway receipt shall be treated as Ques59. Payment to supplier on production of railway receipt shall be made with the approval of ___ Ques60. Payment for work done or supply made on running account shall ordinarily be made _____(daily/weekly...) Q61. transaction connected with each manufacture must be kept in a suspense register called Q62. Form of final bill payment shall be printed in ______ colour. Q63. Establishment of PW workshops, plant and machinery and their maintainence shall be debited to Q64. The cost at which transfer of buildings and super structure from one deptt of govt to another is made Q65. Work of construction or repair the cost of which is not met out of govt fund is called Q66. The minor head of MPSSA is Q67. Who is responsible for explaining personally the defect of procedure and imparting necessary instruction to sub divisional officer and staffs. Q68. All defalcation or loss of public money, store or other properties should immediately be reported to 69. Responsible to ensure that at no time the expenditure exceeds the amount of LoC 70. Cash found surplus or deficient should be immediately be credited or debited from account- true/false


71. Cash taken out of chest by disbursing officer himself to make payment at distance shall be adjusted within _____days. 72. Tools and plant bought for genera use shall be debited to _____(head) 73. Which copies of indent CPWA 7 are sent to Divisional office 74. Good Received Sheet form CPWA 13 for tool and plant should be prepared in ___ copies 75. In case of a department not having a corresponding head of receipt to credit amount or error or otherwise, the amount should be credited to ____(head) 76. Where license fee is recoverable in cash from Govt servant, the DO should obtain a certified statement in form _____ in _____copies from ______(source) 77.the two classes to which expenditure on construction or maintenance of work may be divided into 78. Labourer Report in CPWA 30 should be submitted to DO on a _____ basis. 79. The daily attendance, absence and fine inflicted on Labour should be recorded in part _____ of MR. 80. Who should declare in writing in Standard MB itself as finally approved for preparation of annual repair and contractor bill for work done. 81. When a final payment is made on running account who should certified that the payment is full and final settlement of all demands. 82. Secured advance may be granted to the contractor whose contract is ______ (type of contract) 83. Who assesses the value of materials brought on site by the contractor for purpose of allowing secured advance 84. An advance payment for work actually executed but not measured may be made with the previous sanction of ___ 85.Pay and allowance of work charged establishment borne on regular establishment should be charged under 86. Supervision and contingency charges for materials issued to contractor for bona fide use on work ____(%) 87.when materials are purchased direct for work, the detail should at one be recorded in 88. Register showing clearance of suspense head Material is CPWA ___ 89. Work abstract encompasses the transaction ralating to a work during ____(period) 90. The cost of material issued direct to work shall be shown in Work Abstract under the head. 91. Storage charges added to issue rate on a _____ basis (fixed, average etc) 92.work of construction or maintenance of a water course is called ____


93. The classification and head of government account is given in ____ 94. Advance to the family of deceased govt servant shall be adjusted within ____ 95. All sum paid into treasury a forest division shall be _____ to ______ 96. Advance to contractor, supplier and labourer in a forest division shall be accounted as 97. Sub ordinate forest officers should close their accounts by ____ 98. Contractor and Disburser ledger is maintained in form 99. No formal correction shall be allowed in forest account when the amount involved does not exceed __ 100. A reference to each items of remittance shall invariably be made ____ Ques101.charges in account of general services like establishment, live stock and tools and plant in a Forest Division should be classified under the sub head Ques102. In respect of a forest division, the abstract for the month of March each year should be accompanied by a brief statement explaining the circumstances for each items outstanding for a period ____ Ques103.An objection Book is maintained in the O/o the AG (AE) for objection relating to Ques104. An annual review on the working of all pwds is required to be conducted each year and sent to State Govt. by _____(date) Ques105. Advance payment to firms for supply if stores should be debited (work concerned, functional revenue head etc) Ques106. The standard MB will be brought up to date under the Supervision of ___ Ques107.pay to permanent and temporary employees of the division is charged to __ Ques108. The subsequent payment of unpaid wages on Muster Roll should be made on ____(form) Ques109. Each distinct item if work or supply should be shown separately in the Contractors'/soldier's bill in terms of ___ (quantity/value) Ques110. The licensee fee for Govt residential building's shall be revised by _____ Ques111. If a building is actually occupied prior to closing the accounts of expenditure on its construction, acquisition etc, the license fee is chargeable from ___ Ques112. Debit & credit entry with heads for Interest on Provident Fund Ques113. True or False A Transfer Entry Order may not be initialed by the SDO even for the cases come under his cognizance


Ques114. The Statement of Receipt, Issues and Balances of road metal in CPWA 16 should be maintained in ____(office) Ques115. The materials should be issued only on receipt of an indent Form CPWA 7 signed by ____ Ques116. The two distinct categories in which all the four classes of PWD stores are grouped (with details) Ques117. When road metal is acquired especially for use in the construction of a road, its cost will be debited ___(major head) Ques118. The disbursing officer should verify the total of all the posting in the bank column on the payment side with reference to ____ Ques119. Debit and credit entry when a permanent impress is drawn for the first time (major head) 120. The initial responsibility for reconciliation of accounts rests with ____ Ques121. Competent to grant advance to the family of deceased Govt servant __ Ques122. The two accounts involved with manufacture and workshop account Ques123. Major Head Security deposit made by pwd/govt deptt Ques124. Major head for cash in transit Ques125. Expenditure on account of direct relief work shall be debited to Ques126. Cash book entry for a cheque received on account of earnest money that is refunded after a week Ques127. Completion statement of work is submitted to Ques128. Works slip is prepared in form __ Ques129. State the price at which Unused material, issue rate of that was Rs. 525 including storage @ 5%, returned to store will be accounted for Ques130. The supplementary accounts of a forest division shall be submitted to AG by Ques131. If against a single sanction two or more disbursing officers have to operate simultaneously, the DA should see that orders imposing a definitive limitation on the money transaction of each officer are obtained from ____ Ques132. The two months in schedule of which all works are included whether a transaction has appeared or not ____ Ques133. The objection book maintained in AG office in Form 22 should be closed ____ Ques134. Items should be referred to Divisional Forest officer for speedy settlement when the items are unadjusted at the treasury for the period ____ Ques135. No. of days within which Conservator has to pass the abstract of contractor & disburser ledger to AG


Ques136. Register of cheque drawn FA 2 is submitted to on/by ____ Ques137. A payment vr is exempted from submission provided amount does not exceed ___ Ques138. Work contingency means ___ Ques139. Local loan work means ____ Ques140. The value of finished products in respect of manufacturer/workshop operations are accounted for in _____ Ques141. When a division undertakes a Service on behalf of another division or supplies material to another division the settlement is resorted through Ques142. Immediate assistance to the family if deceased govt servant shall be ____ Ques143. Who permits the DO through LoC to obtain fund for all disbursements by cheque on bank Ques144. The three fold Functions of DA are ____ Ques145. Action by DA when a fact brought to the notice of DO and the same is overruled by the later ___ Ques146. Sanction accorded by the DO except sanction to write off stores or loss of public money is checked by ____ Ques147. The two criteria on the basis of which working division prepares the budget for stock ____ Ques148. For purpose of financial control, the grants allotted to each major head of accounts is divided into _ Ques149. The three sectors into which the Consolidated Fund of India is divided Ques150. The first LoC of a FY is given to the DDO by __ Ques151. All cheques should bear two signatures of the amount of the cheque is ____ Ques152. Permanent cash imprest is recouped by (Dr or cr and head) Ques153. Advances drawn by the DO for Republic Day, ID etc should be adjusted within ___ Ques154. Payment of the bills of SE and CE are made by ____ Ques155. As per fundamental principle of store, the cost of acquisition of store shall be debited to ___ Ques156. Issue rate in priced vocabulary of stores is filled in by ___ Ques157. Excess on adjustment of store in revenue division/account should be accounted for in ___ Ques158. The numerical accounts of tools and plant of general as well as specific categories should be kept at ____


Ques159. Receipt, disposal and balance of road metal of each kind in CPWA 16 should show ____(denomination such as feet by feet, ton by ton etc) Ques160. If an item which properly belongs to a revenue or expenditure head is wrongly classified under another such head, the rectification shall be corrected by ____(timeline) Ques161. The three initial records on which accounts of work are based ___ Ques162. Standard MB is maintained in Form ___ Ques163. In all cases where work is susceptible of measurement, progress of work by labour should be recorded in ____ Ques164. The responsibility of clearing suspense head Material of the work abstract rests with ____ Ques165. The register of works is posted ___ Ques166. The works abstract should be checked and closed under the Supervision of ____ Ques167. The suspense account of the work should be closed by transferring the balances of all those accounts to the general suspense account PW Deposit or MWA on ___ Ques168. The estimate, account and completion certificate of petty works should be prepared on a single Form ___ Ques169. Credit and debit of value of all surplus material at site of work, if brought on the stock shall be made in the stock account in Form ___ Ques170. When an advance payment has been allowed to contractor, the detailed measurements should be conducted at most within ___ Ques171. Who shall be held personally responsible for any over/irregular payment on account of secured advance Ques172. The Standard MB should be written by ___ Ques173. An advance payment for work actually executed but not measured may be made with the previous sanction of ___ Ques174. Contractor A has been provided with all the material by PWD for a work scheduled to be completed within 12 months, the contractor is bound to complete the work within ___ Ques175. Form for the verification of unused balances of materials shall be laid down by ___ Ques176. The accounts relating to issue of materials direct to work when contract is of labour/work to be done departmentally with be maintained in form ___ Ques177. Pay bills for WCE may be signed at any time before the last working day of the month but not earlier than ___(days) Ques178. The rate of interest chargeable on Mobilisation Advance is ___ Ques179. Omnibus Transfer entry order is prepared in form ____


Ques180. Transactions under MWA under minor head 799 of functional major head are divided into four classes ____ Ques180. True/false Detailed measurements of the work done under Lump sum contract are not required to be recorded Ques181. Accounts of transactions relating to Lump sum contract should be maintained in form ___ Ques182. Deposit transactions of the PWD are of ____ kinds Ques183. The value at which promissory notes/stock certificates of the Govt shall be accepted as security deposit ____ Ques184. The three classes of non-governmental works are ____ Ques185. Chief Accounting Authority means ___ Ques186. Each CE submits quarterly projection of expenditure and receipt to __ Ques187. The receipt and issue transactions if store of entire division should be abstracted in Form _____ Ques188. The recovery of all debts due to the Govt in PWD should receive special attention of ____ Ques189. If the license fee chargeable from a Govt servant on a percentage basis of his emoluments, in case of such emoluments changes retrospectively, the rate of licensee fee shall be revised from ____ 190. Expenditure incurred on Deposit work in excess of deposit received should be debited to ____(with major head) 191. Full form of CAN 192. Assets in PWD means 193. The Article of Indian Constitution deals with Charged Expenditure is __ 194. The introduction of the detailed classification of any PW major head for booking of special expenditure may be prescribed by ___ 195. The award of a arbitral tribunal is a ____expenditure 196. True/false Administrative sanction shall be communicated to accounts officer only when cost involved in Rs. 50 lakh and above. 197. Provision regarding reappropriation of fund is given in Rule 198. Gain on account of exchange rate shall be accounted in PWD Road & Bridge division (capital) _____(dr/cr with major head) 199. All liabilities and assets of the division by transfer cr/dr to remittance heads of accounts should be registered in form ___


200. Whenever a cheque book is brought into use, the intimation shall be given to ____ 201. Action to be taken by Division when a cheque is issued and withdrawn ______ 202. The imprest cash account in CPWA 2 should be kept in _____copy. 203. Earnest money pertaining to a forest division deposited directly to treasury by the party should be treated as ____ 204. In forest division, advance given to a disburser should be _____ to his accounts. 205. Classified abstract of Revenue and Expenditure in FA 5 is prepared from __ 206. Each item entered in the cash book of forest division under the head forest/work advance should be posted at once in ____ 207. All revenue receipts of the division should be classified and abstracted in a Register of Revenue in CPWA ___ 208. The DO should be reported by the SDO for wages on a muster roll remaining unpaid for ____ 209. Payment for hiring casual labour for urgent silt clearance or closing of breaches may be made on form ___ 210. Sanction of the competent authority for granting advance payment for work actually executed but not measured shall be based on certificate rendered by an officer not below the rank of ____ 211. Wages of members of the WCE should be dream and paid on form ___ 212. Where the contract is not for finished item of works, the material should not be issued without the express authority of ___ 213. The price allowed to the contractor for return of unused store shall be determined in such way that it does not exceed ____ 214. When materials are issued to contractor and direct to work from stock/manufacture account, the adjustment will be effected ____ 215. Surplus materials which were originally procured by the contractors for themselves can also be taken over the Govt only on special arrangement at the prevailing _____rate. 216. Profit on valuation or store found surplus on verification shall be credited to ____ 217. Cost of maintenance of residential building shall be debited to ____ 218. Contribution to CGEIS by Govt servant shall be credited to ____ 219. Payment for materials purchased for general store is on the basis of __


220. The DO of Division A allowed a secured advance of Rs. 50000/ to a contractor for steel worth Rs. 100000/ brought on site by him. He challenged the orders of DO. State whether secured advance allowed by DO was according to the provision or not? 221. Sanction of detailed estimates is also known as ___ 222. A party requested for issue of a fresh cheque after 15 months as previously issued cheque was lost. Action to be taken by Division 223. Notes and cones- 500 (including Rs. 50 soiled) Revenue stamps-25, undisbursed TA advance-500, temporary impress with SDO R-300 Calculate OB of cash book 224. Temporary advance shall be accounted for in form ___ 225. Entry of payment of temporary advance in cash book (receipt/payment) 226. A fine of Rs. 1000/- was recovered from a contractor for a bad work done by him in another division. Cash book entry with head. 227. Material for a work W has been purchased on credit. State the accounting procedure (cr/dr with head) 228. Who has to see that register of building is updated regarding its cost before closing the accounts of a work relating to annual repairs of residential buildings 229. Goods Received Sheets are obtained from ___ 230. If the issue rate of an item is appreciably less than the market rate of that item, the same will be issued to other division and departmental at the ____rate 231. An amount of Rs. 1000/- received on account of security deposit from a Contractor A. It will be posted in contractor ledger under the head ___ 232. Refund of unexpended balance of a deposit work on completed works shall be shown as (dr/cr with head) 232. Major head for takavi advance ___ 233. In case of instances of gain or loss on foreign exchange shall be recorded by a revenue division___ 234. When Final acquaintance for a private cheque and draft should be given 235. When cheque accepted from private individuals are dishonored on presentation to the bank, the cash book should be adjusted by ___entry in cash book. 236. Abstract of charges printed overleaf of CPWA 2 shall be completed by ___ 237. A duplicate key register should be maintained and the keys should be sent for, examined and returned under a fresh seal once a year in the month of ____


238. To ensure accuracy of posting of all transactions and facilitate the preparation of valuation of indents, the list of materials in stock, showing their correct description and identifying number is called __ 239. Recovery on account of storage charge during the year is accounted for in the head ____ 240. CPWA 9 and 10 should be posted on a ____basis. 241. Remission of revenue allowed before collection should be treated as ____ 242. The Standard MB shall be made upto date within ___ 243. When a single payment is made for a job or contract on its completion the form used for payment is ___ 244. Issue of materials to works whether from stock or by purchase transfer or manufacture are divided into two classes ___ 245. The transfer entry order book of a division for a month is closed ___ 246. If there is necessarily and delay in closing the accounts of a work, no further charges shall be incurred without the permission of ___ 247. If any wages of labourer is unpaid the accounts of the work shall be kept open for a month which can be extended to three months by ___ 248. The contractor's ledger shall be written up at ___(name of place/office) 249. The cost of carriage of material shall be debited ___ 250. Direct charges in a PWD means__ 251. Charged Expenditure means 252. When surplus materials are transferred to another work, the carriage/incidental charges should be borne by __ 253. Permissible Percentage to which PWD may exceed over its preliminary estimates/administrative sanction 254. Which part of Tools and plant ledger deals with Article in Hand 255. A total of Rs. 5000/ was received on 06 Feb 17 as earnest money and out of this Rs.4500/- refunded on same date. State cash book entries. 256. Motor car advance to Govt servant shall be booked under the head ____ 257. Cash book entry for purchase of revenue stamp worth Rs. 100 258. The suspense account material in the works abstract is cleared ____ 259. The date on which ordinary maintenance and repair relating to Takavi Work is treated as closed 260. Authority to prescribe form of Lump sum contract


261. Carriage charges for materials supplied direct to work or on hired labour shall be debited to work abstract under the head ____ 262. Transaction of the Verna government or railways or other governments is shown by book transfer. State the book transfer entry in cash book with Dr/Dr 263. Advance given to disburser in forest division will be treated as ____ advance 264. Petty advance to labourer out of the imprest or advance of the sub-ordinate should be classified as ___ 265. When a cheque in a forest division is drawn to replenish the chest, it should be shown is cash book as _ 266. Forest Divisional Officer should submit the completion report in respect of a work to ___ 267. Payment for work executed but not measured shall be reflected in the Contractor ledger under the head ___ 268. Cost of transportation of material to store godown should be debited ___ 269. Watch and ward of residential buildings is debitable to _____ 270. Cash found deficient on physical count shall be classified under ____ 271. During the progress of work is the expenditure recorded in the work abstract inclusive of cost of material or exclusive. 272. Register of Revenue is maintained in ___(office) 273. Where the license fee is recoverable in cash, a bill should be sent to licensee by ___(time) 274. When the correction affects a head for which budget provision is obtained, the correction transfer may be effected by affording ____ 275. Tools and plant ledger CPWA 15 is maintained in ___(office) 276. Kinds of Tools and plant of a division ___(with name) 277. Government cheques are grouped in to ___categories 278. Division Office should obtain CPWA 3 and 3A from __ 279. Who shall check the sanctions accorded by DO to cases of write off of store or loss of Public money 280. The DA is responsible for bringing to the notice of DO all the irregular transactions on which action has not been taken at least once in ____ 281. Based on the cost, the works in PWD are classified into ____class 282. Percentage rate tender means


283. Matching contribution paid by PWD to employees' CPF will be debited to ____ 284. Materials worth Rs. 50000/ purchased in Jan 17, payment of which was made in Feb 17, the head to be debited on payment ___ 285. Amount deducted from contractor for bad work in building division reducing the value of work will be credited ___ 286. Income tax deducted from the bill of a contractor will be recorded in line ___of contractor bill. 286. Carriage charge for supply of material to a contractor of finished rate beyond promised place of delivery will be reflected in the work abstract under the head ___ 287. If a contractor's bill has been prepared and passed for payment but not paid, the entry will be made in contractor's ledger under the head ____ 288. If a contractor handles more than one work in PWD, the number of contractor ledger will be maintained __ 289. For item rate contractor the Form CPWA 26 is used for running account bill whereas CPWA ___is used for final payment 290. Payment for Labour employed on commission basis through a contractor in PWD shall be made on form ___ 291. Amount payable on bill which is under check in the Divisional office and likely to be delayed ____ 292. Unpaid muster roll wages are shown in the works abstract under the head ___ as___entry(+ -) 293.Operation accounts comprises the charges on three component ____ 294. Incidental charges are of two kinds ____ 295. An amount of 5000/ of 8009 was erroneously debited 2059 and when detected year of account was closed. Set the error correct 296. Recovery on account of postal life insurance from the pay bill of forest division is classified as ___ 297. If an error regarding classification came to notice in Forest account after the close of month's account, error will be set right by_ 298. True/False DA should personally check the arithmetic accuracy of all bills and accounts. 299. The amount of excess or shortfall representing the differences in value due to revision if rates etc.should be worked out ___ 300. The expenditure incurred on ceremonies connected with the inauguration of important public works in the case of irrigation project(commerci) should be debited to __


301. Who should ensure that correctness of the contractor ledger and also further see that there is no indication of a transaction pertaining to a running account having been settled in a form of bill not permitted to be used for the purpose 302. A material at site account in form CPWA 35 should not ordinarily be kept for ___ 303. Once the verification of the unused balances if material is completed the first step should be taken with regard to disposal of ___(lost, surplus, damaged etc) store 304. DG(Works) is to give a division wise projection of expenditure and receipt to ___ 305. State true/false DO may make use of departmental cash receipt temporarily for current expenditure 306. When money is received by a Govt officer towards govt due it should be brought to the account in cash book after ___ 307. If any case the material supply of which is stipulated in the contract do not become available in time, the action should be taken by DO __ 308. Conservator and other forest officers other than Divisional Forest Officer are also to submit their separate accounts to ___ 309. In forest accounts no formal where the amount of error affecting does not exceed ____ 310. When expenditure on Takavi work is not received in cash direct from persons interested , it is recoverable through/from ___ 311. Outturn accounts accounts means 312. Recoverable payment in PWD means. 313. The main unit of classification in accounts denoting function is ____ 314. Grant is approved by __ 315. Operation undertaken in the manufacturories/workshop of a division on behalf of other division/deptt shall be treated as operations of ___ 316. Advance paid to family of deceased govt servant in excess of death benefit and irrecoverable should be debited to ____(Major head) 317. Who should affix dated initial after the last entry of the day's transactions in the divisional cash book and stock accounts as a token of check. 318. Technical sanction need be communicated to Accounts Officer only when cost in respect of project and non project work exceed Rs. __ and Rs. __respectively 319. Once a transaction has been entered in Audit Note, the responsibility for having objection removed shall devolve upon ___ 320. Who sanctions advance payment to contractor


321. Subject to fulfillment of certain conditions the extent of percentage of advance payable to the suppliers of store by PWD is __ 322. However there is no bar but ordinarily a cheque should not drawn an amount less than ___ 323. If any item in an imprest accounts appears to the recouping officer to be open to objection the imprest should be ___(paid in full/part/withheld) 324. Cash book entries for temporary advance given to a subordinate in cheque 325. Major head for Sale of tools and Plant by a Building division 326. Fine for delay in completion of work is treated as ___(income/reduction of exp) 327. Fine for defective work will be recorded in the Contractor's Ledger under the head ___ 328. Total previous expenditure on a forest work shall be entered in the remarks column of classified abstract of Revenue and Expenditure if that work spreads over a period of ___ 329. Sub head, detailed head or unit of grant and appropriations in respect of forest accounts shall be determined by ___ 330. How the book transfer entry in the cash book of a forest division is effected by _____(debit/credit/no entry) 331. If the accounts of subordinate officers don't reach Forest Division officer, the account of the month should be ___ 332. Receipt and recoveries in a forest division creditable to Central Govt, Railways and other provinces shall be shown in the cash on ___side 333. Municipal or other rates and taxes on Govt buildings shall be adjusted in the manner laid down in ___(GFR, R&P, CWPA etc.) 334. If expenditure in excess of sanctioned estimate that is not within the power of the DO, he should ____ 335. True/false A refund of security deposit is made in satisfaction of a court decree shall also be treated as a charged expenditure under Article 112(3). 336. In works abstract CPWA 33, the Supense Accounts is divided into ___sub accounts (name) 337. At the time of returning the unused materials, the price for such material shall be determined by ___ 338. True/false A record of the quantities of the materials for which a secured advance is allowed should be kept in MB 339. Ordinarily advance given to contractor shall be adjusted within ___months. 340. Recovery of interest on Mobilisation Advance should be accounted for in ___(dr/cr of major head).


341. PWD initiates a project work after obtaining ___(sanction) 342. Irrecoverable excess paid to family of deceased Govt servant shall be written off by ____ 343. The DO of a division with whom cheque drawing power is not vested shall maintain cash book in form ___ 344. DA is posted to assist DO in division by ____ 345. Ordinarily DA shall not be required to receive or pay out cash but can be entrusted to do so when ___ 346. Sanction to contract agreement accorded by DO, the tender of which is accepted by authorities higher than DO should be communicated _____ by the authority accepted the tender 347. All cases of reappropriation involving savings of Rs. ____for the plan head relating to Min/Deptt as whole would have to be referred to Min. of Fin.348. The first LoC will cover the extent of ___of the authorised budgetary allocation 349. Cheque amounting Rs. 10 lakh or more needs two signatory. The second signatory in place of the DA may be nominated by ___ 350. If a cheque remains unpaid for more than ____from its issue and surrendered for renewal or cancellation it should be cancelled. 351. Register of cheques received and adjusted in maintained in form ___ 352. Receipt in Form CPWA 3 or 3A shall be issued by __ 353. True/false The Govt officer who is not in charge of a cash book is not permitted to receive money on behalf of govt under any condition. 354. Labourer should be paid on _____basis. 355. The amount of annual excess in capital division/account representing the difference of value due to revision of rate should be accounted for as ___ 356. Generally an advance to be adjusted within three months which can be extended to four months for advances up to 50000/- by _ 357. Where govt residences are meant for allotment to a the staff of a single office/Deptt who shall make necessary arrangement for allotment and recovery of license fee __ 358. Under the supervision of DO, the entries recorded in each completed MB may be subjected to a percentage check by ___ 359. True/false Interest received on account of mobilisation advance shall be treated in reduction of expenditure. 360. On the basis of theoretical calculations, the sub head material should be cleared by debiting the cost of materials to work at the __


361. Carriage charge for issue of material to promised place of delivery for contract on finished rate under agreement shall be debited under the head __of works abstract. 362. Charges on account of hiring of tools and Plant charges is shown in contractor bill CPWA 26 in the column ___ 363. Abstract of Register of Cheque Drawn F.A 2 is submitted to the AG on __ 364. Receipt and recoveries deducted from capital outlay is to be recorded in the cash on ____side. 365. If the error affects only receipt or expenditure head on one side, correction to be made by ___ 366. As regard the accounts of March the schedule of transactions with other govt and railways should reach the AG not later than ___ 367. After the close of forest account recovery/adjustment should be treated as ___ 368. A monthly list of sanctions is received in the O/o AG (AE) from ___ 369. During the scrutiny of monthly compiled accounts, particular attention should be paid to cheques which have been shown un-cashed for more than ____ 370. The Work Register Form 15 is maintained in __ parts. 371. In PWD administrative approval is taken from ___ 372. NIT units should be required to be written as __ 373. Departmental charges are levied on per ___(ten/hundred etc) basis 374. Remittance is part of Government account named __ 375. Cash book entry for an Imprest granted 376. Who heads a Circle of PWD ___ 377. The primary responsibility if checking and compiling the accounts of public works/irrigation divisions rests with ___ 378. Current month's receipts shown in Stock Accounts Form CPWA 73 is checked with reference to Schedule Docket and Form CPWA __ 379. In part I of Work Register Form 15 only those sanctions of works should be recorded where the cost of work is ___ 380. True/False If a party pays to the Forest Division by cheque/DD, they should first encashed and then the cash is remitted to treasury at that time an entry in cash book is made. 381. An annual review on the working of Forest Division is required to be sent to ___by ___ 382. Transaction between forest and Public work offices of the same audit circle whether originating in forest of PW, accounts should be classified under the head ___


383. A licensee who is in receipt of a penaion from Govt should be treated as _ 384. In case of vacation of quarter by a govt servant before the last day of the month, the demand for the license fee for the broken period should be made within ___(period) 385. By allowing secured advance, the PWD acquired a lien on the material and in such case the charges on watch and ward shall be borne by ___ 386. Number of columns in Contractor's ledger 387. Works slips in CPWA 39 should be submitted to ___ 388. Works abstract in CPWA 33 is categorised in ___parts(with names) 389. DO should submit a statement giving details of advances made to contractor for work done but not measured to ___ 390. In case of WCE staff attached to Sub Division located away from the Hqrs monthly pay bill may be signed at any time before the month but not earlier than ___ 391. Who has the full power to make advance payment to electric supply undertaking under the Indian Electricity Act 1910 for execution of works ___ 392. Liabilities in PWD may be divided into ___classes. 393. In respect of members of WCE whose travelling allowance is determined by Supplementary Rule TA bills should be prepared in Form __ 394. Issue of material to work whether from stock or by purchase or otherwise are divided into ___classes(names) 395. Subject to fulfillment of certain conditions cash deposits of subordinates may be converted into interest bearing securities at the cost of ___ 396. In case of autonomous bodies financed entirely from Govt fund ____(%) of estimated cost of particular work need be got deposited. 397. If no inspection by AO takes place in a year and entries have been made in CPWA 60 during the period, the register or its extract shall be submitted to AO in the month of ___ 398. Refund of forest revenue in forest division should be recorded in cash book on ____side. 399. An abstract of Contractor's and Disburser's Ledger should be prepared monthly in FA 8 in consecutive order placing ____accounts first. 400. Correcting entries for FA 7 pertaining to the month of March should reach AG by 401. In the month of June 2016, it was revealed than an amount of Rs. 50000/ spent during 2015-16 on building maintenance (2059) was erroneously debited 2216. Rectify the entry. 402. Payment for work or supply is made to a contractor/supplier at convenient interval subject to final settlement is called 403. The charges incurred in respect of manufacturer/workshop operations are accounted for in


404. If an officer other than the EE/EO is declared DDO, he may be delegated power to draw cheque with the prior approval of ___ 405. Action to be taken in cash book when cheques accepted from private individuals are dishonored by bank. 406. Cash book should be signed by the Divisional office on ___ 407. Stock register of cheque books is maintained in Form ___ 408. The general administration of all the stores of a division us vested in ___ 409. Four sources from which materials may be received on stock in PWD 410. Out of three copies of Goods Received Sheets 8A, one copy is retained by store keeper and two copies are sent to ___ 411. True/false Form 12A is maintained in Divisional Office and so the SD office shall not maintain it 412. When a completed Bin Card is returned to Division office, it is checked with reference to 413. The issue rate of an article should be fixed __(when) 414. If issue rate of an article of stock is appreciably less than the market rate, the issue of stock to the contractor whose contract is on finished rate will be made on the rate __ 415. Who is responsible to recover in cash the value of materials sold to municipalities, local fund and public sale 416. Amount realised on account of supervision charges in capital division shall be treated as 417. A physical verification of all stores shall be made at least once in a year under the rules prescribed by ___ 418. Part I and II of Tools and plant ledger should be posted from the office copies of ___ 419. Cash refund of license fee realised should be shown in the register __(as+- entry) 420. When finally completed in all respect all the works abstracts of a month should be examined by __ 421. True/false Advance payment as well as all recoverable payment made under proper authority to labourer and others on behalf of contractor should be charged to MWA 422. When materials issued direct to work from the division stock, the account to be credited is ___ 423. On receipt of the duplicate copy of statement of takavi advance outstanding duly accepted by District and Revenue Authorities accounting shall be followed as (dr/cr of head)


424. Grant given for general purposes to district board, municipalities etc shall be classified under the major head ___ 425. A deposit amounting Rs. 20/- in PWD is unclaimed for more than 9 months shall be it treated as lapsed deposit and if so will be credited to ___ 426. The account of a job may be settled once a year in March or earlier if the job is completed When the total cost on a job during the year is not larger than Rs. __ 427. The transfer entry order may be prepared in __(with disposal of copies) 428.In Forest Division of a cancelled/lost/time barred cheque is replaced, the entries recorded in the cash be as ___ 429. Earnest money tendered at auction held at outlying stations and received by forest officer shall be accounted for in forest department as ___ 430. Payment for work done other than a lump sum contract in a forest division to be made on the basis __ 431. Transfer of land from one department of govt to another is made on___ rate 432. Allotment of land to and recovery of cost of buildings from public sector undertakings shall be at __ value 433. Refund of Rs. 10000/ on account lapsed deposit in PWD shall be treated as____(mention head to be affected) 434. From the Deposit Register a schedule of Deposit CPWA 79 should be prepared for submission to PAO. It consists of ___parts(names of parts) 435. Monthly accounts CPWA 80 is an abstract of ___ 436. The amount of recovery on account of IT, GPF etc. will be shown in Form ___ 437. If an error is detected after submission of supplementary account of the year to PAO it should be reported ___for instructions. 438. Glasspan worth Rs. 75000/- was brought on site by Contractor A. The maximum of secured advance admissible to him __ 439. Classification of Govt Account was changed from April 1974. Prior to this, major head consisted of __digits. 440. All correction advised by PAO should be corrected in red ink after verification and attested by dated initial of the ___ 441. If maintenance of supplementary accounts such as proforma accounts is necessary for audit and no form has been prescribed by the CAG, the required form will be determined by _ 442. Detailed measurement in case of lump sum is not required but required when _ 443. When the PWD entrusts to the agency of a District Board or other local bodies, the maintenance of a Govt buildings or roads without transferring the property to the agency, the payment made on this account will be treated as __


444. The loss of the disposal of surplus material at less than the book value should be debited to __ 445. Responsible for reconciliation of the figures given in the accounts maintained by the HoD with those appearing in the AO's book ___ 446. Percentage charges for Audit and Accounts levied on works done by a CPWD for private parties will be accounted in __(major head) 447. When a DO holds the immediate charge of a recognized Sub Division in addition to his own duties as EE, in respect of SD he shall be treated as ___ 448. Minor head means __(function/scheme etc) 449. True/False A Superintending Engineer employed in a special duty shall be regarded as a Direction Officer. 450. An imprest of Rs. 1000/ was increased to Rs. 1500/ cash book entry for transaction 451. An advance of Rs. 50000/ received from Div A for supply of store. It will be accounted for __(head) 452. True/false Payment for purchase of material for work is based on its entry in Goods Received Sheet, Register of Materials at site and certificate of requisite quality. 453. Completed bin card should be checked with Priced Store Ledger and if any discrepancy it should be pointed out to ___ 454. When a public building, land or other property is licensed to a person not in govt service full license fee must be recovered in advance at the rate ___ 455. The Std MB book will not be assigned a number and will not be entered in the Register of Std MB until a certificate of ___ recorded. 456. Report of verification of unused stores at site of work in case of transfer of the gazetted officer or sub ordinate in direct charge of a work is prepared by ___ 457. In forest division recoveries in cash should be regarded as ___ 458. Adjustment of overcharge in forest account when account of the pertaining year is open is made as 459. Earnest money pertaining to a forest division is deposited directly to treasury by party should be treated as ___ 460. Divisional Forest officer is to submit monthly account to AG by ___ 461. Refund of unexpended balance of completed deposit work should be shown in schedule as 462. All charges debitable to a loan work should be brought to account as they occur so that interest charges may be correctly calculated and adjusted in __(office)


463. The license fee of buildings hired for use as residence of Govt servants of any civil non commercial department is chargeable in the accounts of the ___(fund) 464. True/false The head of a special office shall never be allowed to assume an executive charge 465. Within ___days of the date on which the accounts of a month are closed in SD office, the TEO form 53 will be sent to DO 466. In all cases of doubts the the advice of Chief Controller of Accounts may be sought by DO through __ 467. The transfer entry relating to ___charges is effected on a single order of the DO in Form 62. 468. If against a single sanction disbursing officers of two or more divisions have to operate simultaneously, the orders of ____should be taken 469. Who is empowered to make payments arising under the Deposit Linked Insurance scheme to Group D employees of a division. 470. The transaction involving payment to be made by DO outside the Div Hqrs should be settled by __ 471. Action required in respect of cancellation of a cheque before its issue. 472. Expenditure incurred on account of payment made after an award has been made a Rule of the Court but prior to the issue of the decree is desirable to the __ 473. The PAO for a particular Division will be decided by __ 474. The DA should bring all instances in which subordinate officers exceed the financial limitation imposed on them by their higher authorities to ___ 475. The DA is to inspect periodically the accounts records of SDOs and check a percentage check of the initial account under the orders of ___ 476. True/false There shall be a single Major Head in the Contingency Fund of India to record all transactions met out of it. 477. Refund of undisbursed amount against temporary advance should be shown in the cash book as __ 478. The recovery of all debts due to govt shall be remitted or written off under the orders of ___ 479. Interest on account of mobilisation advance is calculated for the period __ 480. In case of an advance payment exceeding Rs. 1 lakh extension beyond three months for adjustment will require previous sanction of ___ 481. In case of civil works pertaining to _____(road/bridge/canal) advance payment should be made at predetermined level which may be indicated in the sanctioned estimates.


482. Before signing a bill for payment of contractor Who is see that statutory deduction such as IT, TDS has been made and shown specifically in the memorandum of payment under item by recovery creditable to other heads of account. 483. If any part of a work is pulled down and rebuilt to any serious extent, the extra charged for such act should be debited to__ 484. The orders passed by higher authority on the excess reported in CPWA 44/45, it should be noted in ___ 485. Major head for expenditure on account of building a library ___ 486. Major head for expenditure on account of maintenance of residential buildings ___ 487. The monthly accounts of a Division shall be submitted to PAO by ___ 488. Receipt and recoveries to be deducted from capital outlay in a Forest Division shall be shown in cash book on ___side. 489. True/false Schedules of transactions with Central Government and Railways are to prepared combined and with all state govt separately combined in FA 7. 490. The Divisional Forest Officer has been authorized a few days' delay in submission of monthly account to AG but has to justify the reason if the monthly account is submitted after ____of the month. 491. Capital invested to a work or project includes __ 492. In pro forma account of irrigation and navigation project Betterment Levy is taken as ___ 493. A productive project or work is said to be so when __ 494. A productive work shall be classified as unproductive 495. When the construction estimate of a project (commercial) is closed, the expenditure on addition, extension or improvement will be charged to capital when amount exceeds ___(other condition) 495. All estimates which are neither remunerative in themselves or considered necessary for the development of the project shall be charged to ___(capital/revenue/contingency) 496. Works outlay on water course incurred by PWD and recoverable by a general levy in the lump sum recovery of cost in one or more year shall be shown in ____account (cap/rev etc) 497. Sale proceeds of Materials received from dismantled structures shall be treated as ____ 498. In case of doubt who will decide whether any item of tools and plant should be classified as ordinary or special. 499. Departmental charges applicable on all maintenance and minor works of Rs. 1 lakh is ___%( bifurcation) 500. Major head for capital outlay on Power Projects is ___


501.Composite rate of exchange is fixed by ___ 502. A surcharge to cover departmental expenses and marine insurance to the invoiced price is added by __ 503. If the proforma account relates to transactions of two or more divisions the compilation of it is undertaken by __ 504. The DA is responsible that all corrections advised by PAO are specially brought to the notice of ___ 505. An amount of Rs. 20000/- on PF contribution (8009) was wrongly credited to CGEIS(8011) and error was detected was after 5 complete FY. State whether rectification permissible and if yes then Dr/credit. 506.Who raises Memo of Review CPWA 96. 507. Expenditure on account of repair and restoration of Govt office building as measure of direct relief shall be charged to ___(M/head) 508. Expenditure on famine relief works should be entered in ____(schedule) 509. Payment on account of GPF advances, IT will be shown in schedule ___(also state dr or cr) 510. License fee and other revenue receipts pertaining to Military Engineer Services/Deptt of Post & Tele should be posted in a Register in CPWA __ 511. Who shall be personally responsible for accuracy of the amounts stated in Schedule Docket CPWA 61 512. The dealing bank branch will prepare daily payment and receipt scrolls in ___(copies) 513. The documents send to PAO of the Division by dealing branch of accredited bank __ 514. Statement of Receipt, Issue and Balances of Road Metals in Form 16 is submitted by SD office to DO on ____basis. 515. Reports on tools and plant ledger is submitted to DO by SDO on date ___ 516. The amount of each deposit work should be rateably divided into __parts (names of parts) 517. Earnest money deposits tendered at auction held at outlying stations and received by Forest officer and then remitted to treasury, in treasury account it shall be shown as ___ 518. When a cheque is drawn to paid away it should be shown in the cash book on ___(side) 519. SDO who renders accounts to Divisional Forest Officer should close its accounts for the month of March on ___ 520. Method of devising of Muster Roll and its accounting in Forest Division is prescribed by ___


521. Expenditure incurred after the acquisition of stores on WCE for handling and keeping initial accounts etc. is known as 522. In case of works undertaken by PWD as a standing arrangement for other Deptt, when the cost is debitable to those deptt, the prescribed classification applicable to connected transactions is intimated by __ 523. In case a Division doesn't have a CAN, who is empowered to attach such division with other CDDO or PAO 524. Details of object heads are enunciated in ____ 525. In connection of issue of a fresh cheque for lost one, on receipt of acknowledgement from the bank, the DO will send a copy thereof to ___ 526. Receipts in form CPWA 3 or 3A can be issue only by DO or other officer or Departmental accounts officer especially authorised by ___ 527. If the error is discovered after the accounts of March supplementary of a Forest Division have been closed and despatched to the AG, the error should be reported to ____ 528. Recoveries from advances from Contractor in a forest division is recorded on _____side of cash book. 529. Who renders a certificate that the amount shown in monthly cash account agrees to other subsidiary accounts of forest division. 530. Remittance is classified into ___parts(names) 531. On receipt of CPWA 51(PWA 26) in the O/o the AG it should be seen that it is supported by _____ 532. The cost of land acquired by the Civil authorities on behalf of PWD is debitable in the accounts of ___(deptt) 533. The percentage leviable on Deposit works should be adjusted on a _____basis. 534. True/False Works pertaining to Irtigation, Navigation and Drainage Works (commercial) are also treated as a part of Non-Government Works. 535. The accounts of annual maintenance estimates must be closed in/on ___ 536. If the transactions of a division are very large the DO may be allowed an extra few days for the completion of ____ 537. Once an Irrigation & Navigation project declared as a productive one, the minimum period for which it should be shown as productive 538. If the final bill of a contractor has been passed but not made to contractor for ____(period) shall be credited to 8443.


539. If the month of payment is not known for the stores received from abroad, the composite rate of exchange should be adopted provisionally for __(time/period) 540. Percentage of Departmental charges leviable when construction works costing up to Rs. 2 crore is ___(bifurcation) 541. The rate of Departmental charges applicable for Govt works and autonomous bodies fully funded by the central government is ___ 542. A consolidated certificate in respect of balances other than cash should be forwarded to Accounts Officer in CPWA 91, Annual Certificate of Balances within ____(period) of the submission of the Monthly Accounts for March. 543. Who is required to sign not only the Monthly Accounts but also all the schedules etc accompanying it. 544. The abstract accounts of credit, debit and Balances of the MPSSA CPWA 69 and Schedule of MWA CPWA 70 for Sep and Mar should be accompanied by a list of items outstanding under the suspense head for __(period) 545. Major head for Repair and restoration of damaged water supply, drainage and sewerage works is ___ 546. The audit of schedule docket is conducted in the PAO on the assumption that petty vouchers and initial stock accounts in support of certified amounts of untouched and stock charges have been duly checked by ___ 547. Who prepares main scroll Division wise. 548. Reports of verification of stores including materials at site of works is submitted by Sub Division to DO ___(monthly yearly etc) 549. The monetary transactions of heads of special offices may be divided into ___distinct groups(names) 550. If the execution of a job for another division, deptt or Govt is likely to extend beyond one FY, the limit of of the cost which may be incurred in each FY should be settled within __(period) 551. Cash settlement Suspense Account under major head 8658 for settlement of inter-divisional transactions in PWD has been dispensed with w.e.f __ 552. An advance of Rs. 25000/- was given by Div A to Div B for supply of store. State the head to be dr/credit. 553. Charges on account of restoration of damaged caused by extraordinary casualties such as flood, fire should be debited to __(capital/revenue/special) 554. Charges for new supplies of and repairs to tools and plant pertaining to Special Officer is classified under ___ 555. Who should ensure that the examination of all claims included in bills presented for payment direct at PAO is made by the DA


556. Responsible for checking the expenditure with estimated quantity of works to be done, the sanctioned rate and the sanctioned cost is ___ 557. When a recovery has been ordered to be made from a contractor or other person which cannot be watched through a suspense or other account, the order should be noted down in ___ 558. Vouchers not required to be submitted with Monthly Accounts should be ___(action required) 559. Sale proceeds of materials received from dismantled structures when the estimates for works does not make allowance for such recovery shall be treated as ___ 560. The dealing branch of accredited bank prepares daily Payment and Receipt scrolls in quadruplicate separately for each division. State the disposal of scroll_ 561. Officers of CPWD are authorised to make advance payment for purchase of stores up to ___% of value of stores. 562. Works undertaken by CPWD are classified into ___groups (names) 563. Major head for booking charges on account of construction of a medical college building is ___ 564. An amount Rs. 500/- pending unclaimed for 30 months under 8443. The DO ordered taking the same into revenue receipt, order is in __(order/not in order) 565. When DO utilises the departmental receipts for current expenditure, he should send a cheque to treasury/bank drawn in favour of ___by ___(time) 566. The DO recouped Rs. 400/- towards an Imprest held by SDO A and increased his imprest from 500 to 1000. State cash book entries. 567. True/false Receiving of salary bill, its disbursements and Balances remaining unpaid are excluded from Main Cash Book. 568. GPF advance of Rs. 50000/- to a clerk of the Division shall be paid by __ 569. When a fine for defective work is imposed in the Contractor, the amount of shall be ____(dr/credit the head) 570. True/false Earnest money in legal tender notes and Deposit at call receipt of schedule bank attached to tender need not pass through the Divisional Cash Book. 571. The undisbursed amount of temporary advance would form part of cash if ____ 572. The DO should count the cash in the hand of cashier at least once ___(daily/weekly). 573. Who should see that savings due to abandonment of parts of work are not utilised towards unauthorized expenditure.


574. Broadsheet in Form 19 and 20 should be posted from CPWA 51/PWA 26 and at the close of year, the outstanding differences should represent merely the amount of ____ 575. The financial results of Irrigation, Navigation, Embankment and Drainage Works, for which capital and revenue accounts are kept, are in compiled in Form 18 by ___ 576. _____will make suitable arrangement for ensuring the accuracy of posting in Works Register in Form 15 at AG office. 577. Certificate by Divisional Forest Officer should be given with returns to the AG regarding destruction of vouchers for amounting ____ 578. Expenditure debited in the cash book to 65 capital outlay on forest should be ____(dr/cr) in cash book of forest division 579. Recovery from pay bill, IT etc shall be credited to central government by classifying the same the under the head ____ 580. Applicable percentage on account of Audit and Account charge when construction works cost more than Rs. 5 crore is ___ 581. True/false It is necessary to ensure that the issue rate for an item should be same in all sub-divisions. 582. Materials may be issued from stocks for ___purposes. 583. The assignment of fund to meet specified expenditure included in a primary unit of appropriation is called ___ 584. The DA should see that detailed drawing and specifications duly authenticated form part of the NIT in case of ___contract. 585. Any sum required to satisfy the award of an arbitral tribunal is to be charged on ____(with Article No.) 586. The Chief Controller of Accounts means ___ 587. In respect of transactions brought to account in the Monthly Account, but if it can precede or accompany the Monthly Account, a single note or statement should be sent to AO within ____of despatch of Monthly Account. 588. Transactions relating to Appropriation to Contingency Fund and Inter-State Settlement are in ___(part of govt account). 589. True/false Bills setting forth necessary details of the claim but not prepared in proper departmental form should be rejected. 590. In case of store found deficient, the immediate action is required to ___ 591. When charges connected to land and quarries exceed ____and the metal is required to maintain an existing road or roads for a series of the year, the total initial outlay should be debited to the Sub Head Land, Kilns etc.


592. It is not permissible to take credit for revenue until it is realised but exception to this rule are ___ 593. For the purpose of CPWA Code, the officer in charge of an independent sub-division is treated as __ 594. True/False Amount of license fee recovered from pay bill of Govt servants under payment control of PAO, the same shall be passed on the DO for adjustment in the Divisional Accounts. 595. Cashier and others authorised to make disbursements on passed bills no payment should be made without _____of the disbursing officer recorded on the bill. 596. Every bill or other demand for payment should set forth the unit rate at which the payment is to be made except in the case of ___contract. 597. A rate book of schedule of rates should be kept in Division Office showing the ____ rate at which metal can be supplied to the road side through out the Divisional. 598. Before the date of submission of the Monthly Accounts to PAO, the posting of which register should be completed. 599. Unexpended balance under deposit work should be surrendered promptly with the approval of ___ 600. If there are several contracts in connection with a work or account, the transactions relating to each should be distinguished preferably by quoting the ___ 601. Municipal or other rates and taxes on Govt buildings shall be adjusted in the manner laid down in ___(GFR, R&P etc) 602. Deposits credited to Govt or confiscated under the provisions of an agreement or band cannot be repaid without pre-check by ___ 603. After having received 33 1/3% of value of works from autonomous bodies, the expenditure incurred thereafter shall be get reimbursed through ___(weekly/monthly/stages) bills. 604. A bill register in GAR 9 maintained by all the HsoD should be reviewed ___ 605. General sanctions to estimates and appropriation for works should be noted in __ 605. PAO returns the second copy of Main Scroll duly certified without documents to Focal Point Branch within ___ 606. Major head for Other Deposits- Subventions from Central Road Fund is ___ 607. Schedule of Debit to Stock CPWA 72 should be arranged in ___groups (with names of the group). 608. The component(s) of Departmental Charges which remain fixed irrespective of nature and cost of work is/are __ 609. All items of revenue and expenditure should be classified and arranged in Classified Abstract of Revenue and Expenditure in FA 5 on ___(period/time basis). 610. Advance given to Disburser in a Forest Division shall be ____ (dr/cr) to his account.


611. A payment of 8009 was wrongly debited to 2216 and the accounts of the year is closed. Rectify the entry if permissible 612. True/false Availability of funds under the Sub Head Contingency of the sanctioned estimates could be utilized to such additional works not contemplated in the Sanctioned estimate of the work/project. 613. The total of the cheques drawn during the month should be entered in CPWA ____(credit/debit) 614. Major head for afforestation is ___ 615. In classified abstract of expenditure, the receipt and recoveries on Capital Accounts is shown as __ 616. Cash voucher relating to works (other than running/final account bill) and contingencies need not be submitted to PAO when amount does not exceed _ 617. When DO is absent from HQ at the time of submission of Monthly Account, on his return he should submit a report in CPWA 84 to PAO with a copy of ___ duly signed by __ 618. The prompt settlement of all remittances should receive the personal attention of ___ 619. CPWA 75 B is maintained for ___ 620. Lists of items outstanding for more than six months under MPSSA and MWA are submitted to PAO on ___basis. 621. The general business on behalf of the central government is carried out by RBI under the provision ___ 622. All the CDDOs of the CPWD assess their ___(monthly/quarterly) requirement of all the three categories of cheques for placing indents to respective PAOs. 623. An Account of cheque books/forms used daily should be maintained by __ in form ___ 624. The destruction of account records in PWD is governed by such rules as may be prescribed by ___ 625. A project classified as productive one will retain its classification unchanged during ___years after the closure of its construction estimate. 626. The general rule regulating the classification and incidence of Pay, Allowances, Leave Salaries etc. of Govt servants are contained in ___ 627. Recoveries of T&P from other dept of Union Govt shall be adjusted as ___ 628. Charges on account of general establishment should be classified under the head __ 629. The basis for determining the slab for levying the establishment charges shall be ___ 630. True/False


No share of general charges on account of Est. and T&P should be included in the actual cost of works chargeable against the Central Road Fund. 631. Accounting entries when advance payment received by supplying division. 632. The expenditure incurred by DO on behalf of Cabinet Secretariat/MoD will be booked under the head __ 633. Test check by the AG (Audit) team in Divisional Office is ___stage of checking of works accounts 634. The work of accounting in Works Dept of AG shall commence within __on the receipt of Monthly Account 635. Each AG should prepare a Statement in Form 18 and despatch it through State Govt to Central Govt so as to reach the Central Govt not later than __ 636. Information for annual review on the working of all PWDs is collected from__ 637. Number of statements pertaining to Accounts Wing in Annual Review on working of all the PWDs is __ 638. To incorporate the settlement of outstanding and transfer entries pertaining to the preceding years, the accounts of March of a forest division should be closed on __or such date as may be prescribed by the AG. 639. When Divisional Forest officer is on tour and cannot sign the required certificate these certificates should be signed by ___ 640. True/False If a security recovered in installment is being deposited in Post Office saving bank an installment wise entries to be made in the Register in CPWA 85. Ques 641. Means any channel which is supplied with water from a canal but which is not maintained at the cost of Govt and all subsidiary works belonging to any such channel is called __ 642. The result of periodical inspections of the sub divisions by the DA should be placed on record for the inspection of the ___ 643. Serious financial irregularities, even though made good under the orders of the competent authority, should be reported at once for the information of ___ 644. The accounts of interest bearing securities maintained by the SDO should be examined by the DA to see __ 645. The receipt of the dept arising abroad should be passed on the to ___by __ 646. Provision of the average rate of exchange has been abolished w.e.f _ 647. The actual balance of cash in each chest should be counted by DDO on __ 648. When DDO is absent and not able to count the cash on prescribed date, he should ____ 649. Accounting entries in case of closure of a permanent imprest account.


650. The amount of Imprest should in no case exceed 5000/- without the special sanction of __ 651. The sanction of issue of permanent Imprest Shall be addressed to __ 652. PAO receives acknowledgement from DO holdings permanent Imprest as on 31 March in the month of ___ 653. Who should keep a record of the CPWA 3 and 3A received from Central Form Stores Kolkata and those brought to use. 654. The issue rate should be worked out to the nearest __(paise/rupee) 655. The issue rate should be revised whenever there is a change in the price of ___(item group) 656. True/false Percentage charges on account of Est, T&P, Accounts and Audit and Pensionery charges levied on works expenditure should be shown in Works Abstract and Register of Works. 657. The accounts of work in the Works Abstract should ordinarily exhibit three items __ __ and ___ 658. The physical verification of unused materials under each item is exempted in three conditions __ 659. In case of Lump sum contract provides for intermediate payment, it should be on the basis of a certificate given by an officer not below the rank of ___ 660. If a % or any other portion of the value of work under Lump sum contractis withheld due to one reason or other, the net amount remaining shall be treated as ___ 661. Capital charges in connection with a manufacture extending over more than one season should be debited in first instance under the sub head ___ 662. True/false The accounts of road metal digging are treated as manufacture accounts 663. Expenditure booked under sub head Handling and other incidental charges should be brought to nil at ___(period/point of time) 664. Transactions recorded under MWA are divided into ___classes(with names) 665. All items of receipt until clearance, the classification of which cannot be determined at once or which represent error in account awaiting adjustment shall be accounted for __ 666. A list of deposits and balances lapsed to Government accounts shall be sent to ___ 667. Procedure with regard to the disposal of the interest bearing security of a subordinate when transfer to another division/department is prescribed by ___ 668. The amounts of pay and allowances or any other advances or recoveries which are adjustable in the books of other Accounts Officer will be shown in CPWA ___ 669. Major head for Veterinary care is __


670. In order to ascertain whether an autonomous body is fully funded by the Central Govt or not, a letter to this effect shall be obtained from ___ 671. When the land, Kilns, plant etc acquired for departmental manufacture operations are leased to a contractor or other person, the rent charged should be accounted for as __ 672. True/false If the amount admitted for payment exceeds the amount credited to MPSSA, the amount in excess should be shown as minus entry 673. The share of municipal taxes paid by Govt on behalf of licensees of Govt buildings should be debited to which class of MWA under Minor Head 799 674. The accounts to be kept in a workshop depend upon ___ 675. Forms to be used and procedure to be observed by a workshop shall be settled by the Admin Min/Administrator in consultation with ___ 676. Where capital account of a workshop are kept mainly for the need of irrigation branch (quasi commercial), the capital expenditure shall be recorded under the Major Head ___ 677. The percentage for the supervision charges to be levied for each job should be calculated on the value __ 678. Charges other than Supervision charges pertaining to a job of workshop account are calculated on the value of ___ 679. True/false In case of workshop accounts it is usual to charge a further percentage on account of profit except in the case of job executed for other divisions of the government. 680. Cash deposits of subordinates and contractors may be converted at the cost of depositors into interest bearing securities provided ___ 680. The amount up to Rs. 500/ each work extracted by withholding payment as security shall be credited to ____ 681. Lapsed deposits are refunded after claims pre checked by the PAO. In the pre check PAO to ascertain 3 points ___ 682. True/false Transactions connected with interest bearing securities do not pass through the Cash Book of the Division. 683. An account of Interest Bearing Securities in CPWA 86 for submission to PAO is prepared___ (monthly/quarterly) 684. Submission of CPWA 86 to PAO is supported by ____ 684. Contributions made by the Central or State Govt to District Board, Municipalities etc or vice versa shall be accounted for as ___ 685. Whole or part of the cost of work done by PWD on behalf of local bodies when given as financial assistance, the same will be debited as ___


686. True/False Readjustment of cost is necessary when works already constructed or land purchased are transferred free of charge to local bodies. 687. The conditions under which one dept of public service may raise debits against another dept under the same govt or any dept under another govt for service rendered or goods supplied are regulated by the provisions contained in ____ 688. In case of transfer of DO, SDO or other executive charges a report of transfer charges should be prepared in manner prescribed the Govt and submitted to ___through ___ 689. If the DO is specially authorized by __to sanction the carriage, handling etc. charges up to a specified monetary limit, to conduct the scrutiny of individuals items of expenditure against DO's sanction shall be devolved upon ___ 690. The monthly account in CPWA 80 is due to reach the AO by such date as may be fixed by ___ 691. If DO is required to make a formal report periodically of the progress of expenditure on a Deposit Works it shall be submitted in Form ___ 692. The procedure to submit above report ___ 693. If the DO is authorized to refund fines, which have been remitted by a court of law, without reference to higher authority, it is reported to PAO under schedule ___ (with documents in support also) 694. The schedule of transactions adjusted under the Head 107 CSSA, CPWA 76A for Mar and Sep should be accompanied by a Statement in statement in Form __(what does this statement reflect) 695. Yes or No Vouchers in support of payment made for conversion of cash deposits into interest bearing securities in all cases shall be submitted to PAO. 696. True/False In respect of submission of CPWA 91, Annual Certificates of Balances, if the closing balance under any head is NIL, report of such head need not be included in CPWA 91. 697. The heads/Works Accounts Records which are incorporated in CPWA 91. 698. A pro forma account relating to a single division will be prepared by __ 699. Types of bank scrolls received by PAO is __(names also) 700. The accepted/verified amount of Main Scroll should be noted in Form __ 701. Generally no work should be undertaken for municipalities/private parties before the whole estimated cost is paid to DO. This rule can be relaxed by ____ 702. The above rule can be relaxed in cases of __(conditions)


703. Percentage for different indirect/incidental charges on account of workshops operations are determined by ___ 704. Main charges which are covered under incidental/ indirect charges are__ 705. The percentage charges on account of Est related to works done for other Govt, Local Bodies, Private parties is treated as __ 706. In the case of jobs of all classes, the cost of operations should be cleared or adjusted in the transfer as the case may be __(daily/monthly/quarterly) 707. The account of a job may be settled once a year in March or in an earlier month if the job completed earlier subject to two conditions ___(detail) 708. Pro forma Accounts of a workshop is prepared annually which consists of three accounts ___(name). 709. Interest calculated on the mean capital of a years pertaining to a workshop is reflected on which side of profit and loss accounts__(assets/liability) 710. When the stock accounts should be treated as a part of workshop __ 711. True/false Whether the whole or part of stock is merely and adjunct to a workshop, the interest charged on it and loss and gains (incl Sup. Charges) arising out of it should appear in P&L account of the Workshop. 712. The annual account of a workshop is reviewed by __ in consultation with __ 713. The annual review of workshop is reported to __ 714. Special point of attention in the report regarding annual review of workshop __ 715. Deposit received on account of Takavi Work to be done may be converted into interest bearing securities at the discretion of __ 716. The amount refund against the lapsed/confiscated deposits shall be treated as ___ 717. True or False A consolidated records of the transactions of a year relating to all Deposit Works of the Division should be prepared in Form CPWA 65. 718. The cost of land acquired by Civil Authorities for two or more commercial department co- jointly shall be debited to __ 719. When a special officer is employed for acquisition of land for PWD, the expenditure of his pay, allowances, establishment and contingency is debitable to ____ 720. Cash recoveries made from employees, contractors, etc and as also revenue realised on behalf of other Div, Dept or Govt should be passed on to them by ___(book transfer/cash/adjustment) 721. Inter-departmental transactions on account of supplies made or services rendered to Cabinet Secretariat and MoD has to be settled in ____


722. Major head 8670 pertains to ___ 723. Work done in a PWD on behalf of another division including the Divisions of other Govt, the claims should be settled by __ 724. If a supplying division has made an excess payment over and above the advance payment made by indenting division for supply of goods or services, the excess amount will be claimed by operating on the suspend head named ___ 725. Any discrepancy noticed in PAO during check of requisite vouchers related to advance payment for supply of goods or services from other division, it shall be notified to ___ 726. In case of material is purchased by placing indent to DGS&D, the payment is made by __to ___ 727. Claims of all Govt servants, Gazetted or non-Gazetted should be preferred by ____ 728. The PAO will consolidate the information available in NPS schedule received from various DDOs and forward the same in Floppy in prescribed form to Pr. Accounts Officer by __ 729. Pr. AO in turn will be consolidate the information and send to ___ by__ 730. All orders revising sanctioned scales or sanctioning creation or abolition of permanent or temporary appointment should at once be communicated to ___ 731. Whenever transfer of executive charge is prolonged so that two govt servants may be entitled to draw pay and allowances simultaneously for a single appointment, who__ should intimate the PAO that time taken is reasonable and relieving officer may be considered as on duty. 732. In above case when reporting officer considers that time taken in Handing/Taking over to be excessive, the Relieving officer shall be treated as ___ 733. Major head for expenditure on Zoological Parks and Public Garden is __ 734. lapsed/confiscated deposits shall be treated as ___ 735. Not taken up 736. The cash and stock accounts of entire division as also transfer transactions before incorporated in Monthly accounts shall be scrutinised by ___ 737. The three points to ensure by the DA while checking accounts returns of SDOs 738. Sanctions to estimates for works should be entered in the Register called ___ 739. True/False A collective register of all sanctioned estimates be maintained in such form as may have been prescribed by the PAO 740. The works expenditure should be checked with the estimate to ensure that 741. Procedure for seeking further information, certificates etc. from Sub Divisions by DA as a result of examination of Accounts and returns of sub divisions is/may be prescribed by __ 742. True/false


Presently the Focal Point Branch of the accredited bank is Reserve Bank of India under section 2 of RBI Act, 1934. 743. Payment and Receipt scrolls with paid cheques and Receipted challans are received in PAO from ___ 744. Part I and II of Schedule of Reconciliation of Cheques and Remittance in CPWA 51 are __ and __respectively 745. Abstract Book CPWA 81 may be written up from __ in accordance with instructions___(given in) 746. Purposes of preparation of Abstract Book are __ 747. For accuracy of the amounts mentioned in the Schedule Docket, the __ personally responsible. 748. For percentage recoveries made on account of Est, T&P, Audit and Pensionery charges a single docket embracing all Govt and Non Govt works should be prepared in form __ 749. True/False When under a major head of revenue, there is more than one system of works, for which separate capital accounts are kept, a summary of the receipts of all systems working up to the totals of the major head should be prepared. 750. Schedules of Debit/Credit to Misc. Head of Accounts are adjusted finally in the books of ___ 751. Expenditure on works met from subventions from Central Road Fund will appear in Schedule ___ 752. The transactions which cannot be classified under final head concerned or the heads in the Public Account shall be shown in CPWA 76(Dr/Cr) unless authorised by ____ 753. Primary unit of appropriation wise details of individual vouchers of Payments of pay and allowance of staffs will be prepared in Schedule ___ 754. The above schedule is prepared ____(separately/combined) for Regular Est and WCE borne on regular establishment. 755. The above schedule is sent in ___(copy/copies) along with Monthly Accounts to PAO. 756. Primary units under Direction and Administration as shown in above schedule are __ 757. Primary unit of appropriation wise debit figures will be shown in Form __ 758. Expenditure incurred indirectly due to any natural calamity shall be debited to ___(major head) 759. A schedule of Works Expenditure should be prepared in CPWA 64 after having reconciled the ___ 760. True/False


Normally only those works on which expenditure has been incurred during the month should be included in CPWA 64. 761. CPWA 64 pertaining to the months of ___should include all works including those for which no transactions incurred during that/those months 762. A copy of CPWA 64 of the above months should be sent by DO to ___informing excess over estimate. 763. CPWA 64 should include all works relating to NH and Central Road Fund pertains to the month(s) ___ 764. A ____(monthly/quarterly) statement of expenditure on NH and Central Road Fund is submitted to GoI by ___ 765. The excess of expenditure incurred during the year over allotment should be shown in CPWA 64 at/in ___(place/column). 766. If the DO is authorized by __to sanction the carriage, handling etc charges up to specified monetary limit it will devolve upon ___to conduct scrutiny of individual items of expenditure against DO's sanctions. 767. Stock Account in CPWA 73 prepared in ___parts (with details) 768. All items of claims relating to cash transactions should be detailed individually in Form ___ 769. A consolidated account of all expenditure debited against the grant the Division should be prepared in Form ___ 770. The figures in above Form relating to several major and sub-major heads should be arranged in the order indicated in ___ 771. When works for Indian Air Force, Posts, Telecommunications and Archaeological Dept are undertaken and funds are allotted to Division, the expenditure on this account should be abstracted in form ___ 772. True/false Refund of revenue are excluded from classified abstract of expenditure CPWA 74 whereas receipts and recoveries on capital account are included in the abstract.


Ans of questions 1-civil works 2- list of cheques issued but not yet realised. 3- two years. 4- Market Rate 5-8671 6-Rs.10000 7-Yes. If amount unclaimed is up to Rs. 25, then 1 complete Financial year and above 25 it shall be unclaimed for 3 complete Financial year. Head 8443. 8: public account. MPWA is a suspense head for advance and not for deposit. 9: 0021 and 8658(TDS suspense) 10: 5000. 11- 12- 13-Div Off 14- triplicate 15- DO 16- single copy 17- estimate of works. 18- final account 19- False, borne by the work concerned 20- 8443 21- cpwa 51 22- capital outlay of work.In case of revenue its 2075. 23- GAR 46 24- minus credit/deduct refund (minor head 900), major head 0059 25-credited to 0210 26- 15th March 27- False. Muster rolls irrespective of amount are not to be submitted. 28- CPWA 74 29- outlays of work 30- deduction creditable to other heads such as IT, VAT etc. 31- sub scheme 32. Functions 33. All anticipated charges 34. 15 (chandrashekar explained) 35. 8550 Civil Advances 36. Chief Accounting Officer 37. False. It is Divisional Off 38. PAO 39. One primary unit to another primary unit. 40. Public Accounts 41. 80% 42. 7 days 43. Four 44. Returned to Division 45. Year 46. CAM 34/CPWA 53 47. Not taken up 48. Triplicate (one to PAO, second to TEO register and third in suspense register) 49. Before expiry of the following month. 50. Three years. 51. Work concerned 52. CPWA 30


53. 15 or less 54. Div Accountant, 100% 55. CPWA 92 56. Alphabetical series 57. DA 58. Advance Payment 59. Adm Min/Deptt. concerned 60. Monthly. 61. Manufacture Account CPWA 42(Job Card) 62. Yellow 63. Minor head equipment and machinery under major head 2059. 64. Present day cost minus depreciation 65. Deposit Work 66. 129 major head 8658 67. DA 68. Chief Controller of Acct 69. Paying Branch 70. False. Surplus at once, deficient first put into MWA 71. Within a month 72. 2059 (work 4059) 73. Third and Fourth 74. Triplicate 75. 0075 Misc. General Services 76. CPWA 48, raised in triplicate, 2 copies to downgrading office and received one copy back from disgusting officer. 77. Cash and Stock 78. Daily basis 79. Part I 80. DO 81. Contractor 82. Completed item of work/finished rate 83. Engineer in charge of work 84. S.E 85.Budgeted Head (2059) 86. NIL. It is charged @10% when sold to contractor/public. 87. MB 88. CPWA 38 89. A Month 90. Material. Under head other transaction when issued to contractor of finished rate. 91. % basis 92. Takavi Work 93. CGA's List of Major & Minor heads 94. Six months 95. Debited, forest remittance 96. Work Advance. Forest advance when given to disbursers 97. 27th or such earlier date 98. F.A.4 99. Rs. 10 100. Consolidated Treasury Receipt from Treasury 101. Estt./Conservancy/work 102. More than 12 months 103. Non receipt of vrs and stamped receipt 104. 15th Dec 105. Contractor Other Transaction


106. SDO 107. Direction & Administration 108. Hand Receipt CPWA 28 109.Both Quantity & Value 110. Directorate of Estate 111. Date of occupancy 112. Dr. 2049, Cr. 8009 113. False. SDO may initial and c/signed by DO 114. SD office 115. DO 116. Suspense (stock) and Final(road metal, tools & plant and machinery especially for a work) 117. 5054 118. Counterfoil and Record slips of cheque book. 119. Dr 8672 Cr 8782 On close reverse 120. PAO 121. Head of Off/Deptt. 122. Operation & Outturn 123. 8674 124. 8999 125. 2245 126. Receipt in cash column on the day received and on the day of refund/issue of cheque in bank column of payment side 127. PAO/AG 128. CPWA 39 129. 500 (exclusive of storage charges) 130. 1st Jnue. Supplementary account should be closed by 20th May. 131. DO 132. Sep & Mar(Suppl) 133. Annually 134. More than 3 months 135. 10 days 136. Never. The abstract is submitted on the last day of the month 137. 1000/25 for pwd & forest respectively 138. The expenditure which cannot be classified into a distinct sub head 139. Work by pwd on behalf of local bodies etc out of loan given to pad by govt. 140. Outturn account 141. Advance Payment 142. Two months' basic+DA subject to max 8000/- 143. Chief Controller of Acct 144. Accountant, Internal checker & Financial Asstt 145. Abide by the orders of DO and free to put the same in objection book CPWA 60. 146.DA. Sanction to write off store or loss of Public money is checked by PAO. 147. Direct purchases & indenting on store division 148. Primary unit 149. General, Social and Economic 150. Beginning of the FY 151. 10 lakh or more 152. Debit to office contingency 153. A month 154. PAO 155. Suspense account 156. Div Office 157. 0059 and minus debit to 4059 in case of capital division


158. Sub Division Office 159. Km by km 160. Before the account of the year is closed. 161. Muster Roll, MB and WCE 162. 23A 163. Part II of MR 164. DO 165. Monthly 166. DA 167. In the last month of working year 168. CPWA 32 169. CPWA 73 170. Two months 171. Officer granting certificate about material. 172. SDO/Engineer in charge work under charge of SDO 173. S.E 174. 18 months, schedule completion time+50% thereof 175. Adm Min/Deptt. in consultation with CCA 176. CPWA 43A 177. 5 Days 178. 10% 179. 53A 180. (I) Sale on cr, (ii)Exp incurred in deposit work in excess of deposit received, (iii)Losses, retrenchment, error etc and (iv) Other items 180 A. False. Detailed measurement required in case of addition of alteration otherwise not required. 181. CPWA 43 182. Two kinds. (i) PWD deposit and (ii) Interest bearing securities 183. 5% below market value or face value whichever is less 184. Deposit Work, Local Loan Work and Takavi Work 185. Secretary of the Ministry 186. DG (Works) 187. CPWA 9 & 10 188. DO 189. Retrospectively 190. 2059 (MWA) 191. Cash Assignment Number 192. All outstanding/anticipated receipt/credits 193. Article 112(3) 194. Govt of India with consultation of CAG 195. Charged 196. False. Irrespective of amount the administrative sanction need not be communicated. 197. Delegation of Financial Power Rules, 1978 (Rule 10) 198. Minus debit to 5054 199. CPWA 57 200. Bank and PAO 201. Deface the cheque and forward to PAO and appropriate endorsement in accounts. 202. Duplicate 203. Revenue deposit 204. Debited 205. The entries made in cash book. 206. Contractor/Disburser Ledger 207. F.A. 5 208. 3 months


209. CPWA 22 210. SDO 211. CPWA 29 212. S.E 213. The rate at which items were issued minus storage charge 214. In the end of the month 215. Market Rate 216. 0059 217. 2216 218. 8011 219. Details entered in Good Received Sheet 220. Action of the DO is in order. Secured Advance should be up to 75/90 per cent i.e. the maximum ceiling. There is no problem if advance sanctioned is within the limit. 221. Technical sanction 222. Stop cheque payment to bank. Postal acknowledgement sufficient. Principal PAO may instruct old cheque up to 3 1/2 years 223. 825 (soiled notes rejected by bank should be excluded) 224. Same as inprest CPWA 2 225. Payment side in inner column in Red Ink 226. Receipt side 8443 227. Debit the work and credit the MPSSA 228. DA 229. Division Office 230. Higher than issue rate 231. No where. SD is not recorded in Contractor's Ledger 232. Minus credit 8443 232A. 8550 233. 0075(gain), 2075(loss) 234. Only after clearance. 235. Minus entries on both the side. 236. Advance disgusting office be it DO or SDO. 237. April 238. Priced Vocabulary of Store 239. 0059 240. Daily 241. Reduction in demand 242. One month of closing of accounts of work estimate. 243. CPWA 24 244. Final and suspense 245. As soon as possible after month and before submission of monthly accounts to PAO/AG 246. DO 247. DO 248. Division Office 249. Work concerned 250. Direct expenses pertaining to work. 251. Expenditure not subject to vote of the Lol Sabha under Article 112(3) 252. Either work as may be equitable 253. 10% 254. Part I . Tools and Plant Ledger in 3 parts. 255. Rs. 500 only will pass through the cash book by debiting the receipt side and credit the head 8443. 256. 7610 257. No entry required as revenue stamp is a component of cash. 258. Never. Final charges are transferred to Register of Works


259. 31st October 260. By Govt. in consultation with Law Officer 261. Material 262. Debit and credit entries in cash simultaneously. 263. Forest Advance. Work advance when given to contractor/supplier. 264. No classification as it a part of cash/advance/imprest. 265. Debit entry 266. Conservator 267. Advance payment 268. Stock suspense 269. Maintenance and repair (2216) 270. MWA(minor head 799), (major head2059) 271. Exclusive. Inclusive cost is transferred to Register of Work after completion. 272. Divisional office 273. The end of the month/on or before last day of month. 274. Credit or minus credit as the case may be. 275. Sub-division office 276. General and Special 277. Three categories A B and C categories. 278. Central Form Store, Kolkatta 279. PAO 280. A month. 281. Three. Major, Minor and Petty Works 282. Percentage above or below the SoR or estimated rate. 283. 2071 284. MPSSA 285. Reduction of the expenditure under Functional head (construction 4059, maintenance/repair 2059) 286. 8(B). 8(a) for deduction creditable to same head and 8(b) to other heads. 286A. Contractor "Other transaction" 287. Not to be entered in the ledger in such cases. If not paid for a month of more then credit to PW deposit and at that time appropriate entries will be made in all relevant accounts. 288. In PWD single ledge and in forest division a ledger for each such works. 289. Same CPWA 26 but on yellow coloured form. 290. Hand Receipt CPWA 28 291. 80% of net amount payable. 292. Labour (-) 293. Direct Materail, Labour and indirect and incidental charges 294. Ordinary and Special or Capital charges. 295. Dr 8009 cr 0059. If year was not closed then (-) debit 2059. 296. Under Book Transfer "India Post" 297. In the accounts of next month 298. False. But he should ensure that 100% check conducted under his supervision. 299. Yearly. At the end of each year. 300. Revenue head (2701/2702) 301. DA 302. Petty Works 303. Surplus material. 304. Chief Controller of Acct 305. Yes. But he has to deposit the cheque to treasury/bank before close of that month. 306. At once. 307. Arrange it from market or other source and make available to the contractor. 308. AG 309. Rs. 10/


310. District and Revenue Authorities. 311. Represents the value account of finished products of manufacturing/workshop account 312. Payment recoverable from contractor which made to him for work not creditable to him. 313. Major head 314. Parliament 315. Operation taking division 316. 2075 317. DA 318. 25 and 10 lakh 319. DO 320. SE. Secured advance may be sanctioned by DO 321. 90% 322. Rs. 10/- 323. Recouped in full and at the same time amount under objection is noted in cash book regarding awaiting adjustment from impress account number.. 324. One entry similar to cheque drawn for chest and then as usual inner column of payment side. 325. 4059(deduct refund) for revenue account 0059 326. Revenue Receipt(income) 327.Other Transaction 328. Three months 329. State Government with the consultation of AG. 330. Debit for income(0406) and credit book transfer with concerned govt. 331. Submitted to AG on scheduled date and accounts of the subordinate will be incorporated in next month's accounts. 332. Debit/Receipt side 333. GAR 1990. 334. Raise Completion Report/Statement in CPWA 44/45 335. False 336. Four (Labour, Contractor, Material and Land Acquisition) 337. Engineer-in-Charge of work 338. False 339. Three months. 340. Credit 0049. 341. Administrative sanction. Having received AS detailed estimates is prepared for technical sanction. Then NIT and financial sanctions accorded and work order etc. 342. Special sanction of Government 343. GAR 3 344. Controller General of Accounts. 345. Monetary transaction are not large either in number or amount. 346. PAO 347. 10 lakh or more 348. 1/6th 349. Chief Controller of Accounts. 350. Six months 351. 1A 352. DO 353. False. Permitted in exceptional cases. When permitted he/she has to hand over the cash to the nearest officer maintaining a cash book or remit to accredited bank with challan. 354. Periodical/more than once a month 355. Receipt on capital account (minus debit). In case of revenue division it is credited to revenue (0059) 356. DG(Works)/CE 357. Concerned Admin Min/Deptt.


358. DA 359. False. It is treated as income and credited to 0049. 360. Prevailing Issue rate/market rate as the case may be at time of completion. 361. Addl.Charges for material 362. 8(b) 363. Last day of the month. 364. Creditor/payment side. 365. +/- entries pertaining to each affected head on affected side . 366. 7th April 367. Misc. Revenue 368. Conservator 369. Three months 370. Two parts. Part I- Sanctions to work and Part II- Sanctions to contracts 371. Administrative Deptt. 372. % square meter 373. Per hundred 374. Public Account 375. In Inner column payment side red ink 376. SE 377. Clerk/Accountant/Sr. Accountant (AG office) 378. 72 379. One crore and above 380. False. Cheque/DD should be treated as cash and so be taken to cash book at once. 381. State Govt, 31st Dec 382. Public Work Remittance 383. A private individual 384. At once 385. Contractor 386. 11 387. SE 388. Three. Final, Suspense and Contingency 389. SE 390. 15th of the month. 391. DO 392. Four 393. GAR 14A 394. Two. Issue to contractor and direct to work. 395. Depositor 396. 33 1/3 rd 397. April 398. Debit/Receipt side 399. Contractor's 400. 12th April. 401. No rectification is required. For error on service or payment head detected after the accounts of the year is closed no rectification is needed. 402. Running account bill 403. Operation account. Outturn accounts for finished goods produced. 404. Controller General of Accounts 405. Written back by minus entry on the both the sides. 406. At the end of the month. Dated initial after the last entry of transactions date. 407. CAM 1 by Division/PAO 408. DO 409. 1. Suppliers in India n abroad, 2. SD, other Div, dept 3. Manufacture n 4. Works, buildings


410. Sub Division. SD one copy to supplier and one copy to division for posting and payment. 411. It should be maintained at SD 412. Priced Store Ledger 413. In the beginning of the year. 414. Issue rate itself. 415. DO 416. Receipt on Capital Account (-credit 4059) 417. Head of the Department. 418. Tools and plant Received sheets and indents. 419. As - entry in the Register of License Fee of Buildings and Land 420. DO 421. False. Shall be charged to suspense head Contractor Secured Advance, Advance Payment and OT as the case be. 422. Stock. Work to be debited 423. Cr Takavi Work Advance Dr. Cultivator under Farmer Loan and Advances. 424. 3604. 425. No. Amount not exceeding 25 unclaimed for one complete FY and above that 3 complete FY for treatment as lapsed deposits. 426. Rs. 500/- 427. Triplicate. 1 to PAO, 2 to TEO register and 3 to Supsense Register. 428. Cr side amount of cheque cancelled receipt side details of fresh cheque 429. Revenue deposit. In treasury account it is treated as Forest Remittance. 430. MB 431. No profit no loss 432. Market value 433. Refund of receipt (minus credit 0059) 434. 2. Part I- Account giving total of each class of deposit and II- details extract from deposit register. 435. Abstract Book CPWA 81 436. CPWA 76(credit) 437. Chief Controller of Accounts 438. NIL. Glass pan is not of inperishable nature. 439. Three digits. 440. DA 441. Chief Controller of Accounts in consultation with CGA 442. Addition or alteration carried out. 443. Payment to contractor. 444. Concerned Work 445. HoD and AO jointly. 446. 447. SDO 448. Programme. 449. False. Direction and Special officer are opposite(refer definition). 450. Red ink entry in the inner part of payment side of cash book. 451. 2059(Advance payment for stock) minus debit. 452. False. It is true for materials purchased for store. For work it shall be MB in place of GRS. Rest same. 453. SDO 454. Assessed License fee. 455. DO 456. SDO. Verification by relieving officer and a report on verification is prepared by SDO and submitted to DO. 457. Revenue Receipt. 458. Deduction from bill by showing net payable amount.


459. Revenue Deposit. 460. 5th of following month. 461. Minus realisation (not as expenditure) 462. PAO 463. Public Works 464. False. Executive charge may be given but monetary and stock accounts shall be kept distinct. 465. Three(3) days 466. PAO 467. Percentage of establishment, T&P, Audit and Pensionary charges. 468. SE or higher authorities 469. DO. Other than Group D it shall be PAO 470. Bank Demand Draft 471. Cancellation with dated signature on the counterfoil/record slip and cheque be destroyed. 472. Charged section of the relevant grant 473. Chief Controller of Accounts. For PWD AG will be PAO for all the divisions. 474. DO 475. DO 476. True 477. Cash refund in the inner column of receipt side (red ink) 478. Competent Authority 479. From the date of payment to date of recovery (both inclusive) 480. Govt. of India 481. Buildings 482. SDO 483. Sub head concerned. If amount is huge to affect the cost or rate of sub heads then Contingency or a new sub head 484. Register of Works CPWA 40. 485. 4202 486. 2216 487. By 8th of the following month. 488. Credit/Payment side 489. False. Separately for each govt and separate schedule for receipts and payments. 490. 10th of following month. 491. Direct charges, indirect charges and all arrears of simple interest. 492. Reduction of indirect capital expenditure 493. Capable of repaying the annual interest on capital invested within 10 years after probable date of completion of project. 494. When fails to yield relevant returns in three successive years after productive period. 495. 1000/- (charges should be remunerative in themselves and when not remunerative it is considered necessary for development of project) 495A. Revenue account 496. As a receipt on capital account 497. Reduction of expenditure 498. Chief Engineer or other competent executive 499. 23 3/4% (est- 22 1/2, t&p- 3/4, audit and pensionary 1/4 each) 500. 4801 501. Ministry of Finance 502. High Commissioner for India 503. PAO 504. DO 505. Rectification shall be made. In case of suspense or remittance or debt irrespective of time and amount error to be made good. Dr. 8011, cr 8009 506. DO


507. 2245 (if not the case of direct relief then 2059) 508. CPWA 76 (debit) 509. CPWA 76 (debit) 510. CPWA 49 511. DA 512. Quadruplicate 513. No document is sent by dealing branch of the division. To PAO requisite document is sent Focal Point Branch of that bank. 514. Monthly 515. As described by DO 516. Two. Work expenditure and Percentage charges 517. Forest remittance 518. Contra entry. As receipt on debit side and simultaneously as payment on credit side of cash book. 519. 31st March 520. Government in consultation with AG. 521. Storage charges 522. PAO 523. Chief Controller of Accounts 524. Rule 8 of Delegation of Financial Power Rules, 1978 525. PAO for issue of non payment certificate 526. Admin Min/Administrator concerned. 527.AG 528. Debit/Receipt side 529. Divisional Forest Officer 530. Three. 1-Remittance into treasury 2- cheque drawn/encashed by Div and 3- Other remittance 531. Original consolidated receipt/certificate of issue of cheques signed by Treasury Officer. 532. PWD(as part of the cost of work) 533. Month by month as the works expenditure is incurred. 534. False. 535. In the last month of working year. 536. Register of Works CPWA 40. But submission of Monthly Accounts to PAO should not be delayed on this ground. 537. Thirteen year(10+3). 538. More than one month 539. The month in which the stores were dispatched from High Commissioner/Embassies abroad. 540. 12%(Est-10 3/4, T&P- 3/4, Audit- 1/4 and Pensionery- 1/4 percent) 541. NIL. No DC to charged for this category of works. 542. Six weeks 543. DA 544. Six months 545. 2215 546. DA 547. Focal Point Branch of accredited bank 548. Immediately after verification(Occasional report) 549. Two. 1- Pay & Allowance and 2- Contingent charges 550. In advance(beforehand) 551. 01.04.1993. In place the procedure of advance payment has been introduced. 552. Dr. Suspense(799) store/Service advance under 2059/4059(rev/cap as the case may be) cr. 8782 553. Capital account


554. Contingency. The charges of a Special officer is grouped into two classes- pay and allowances and contingency. 555. DO 556. DA 557. Register of Misc. Recoveries CPWA 95 558. Cancelled by appropriately means and kept for production to Audit/Inspection. 559. Reduction of expenditure (minus debit 4059/5054 as the case) 560. Two copies to Focal point branch along with paid cheques/challans, third copy to DO and fourth with dealing bank for own record. 561. 90% 562. Two. (1)Original and (2) Repair and Maintenance 563. 4210 564. Not in order. For Rs. Not exceeding 25/- unclaimed for one complete FY and above that three complete FY 565. Self, by/before the end of the month. 566. Payment side in cash column Rs. 400/- and a note in red ink in inner column for increase of impress. 567. True. It is recorded in subsidiary cash book. 568. DO. Advances to all categories by DO, withdrawal other than Gp D by PAO. 569. Work concerned (Dr. contractor Other Transaction 570. False. Shall not pass through Div Accounts if refunded on same date. Otherwise has to be recorded in Div accounts. 571. If not paid in the same month in which refund recorded in CB 572. A month 573. DA 574. Amount of cheques drawn up to 31st March and cash remittance in transit. 575. Central Government. Report in Form 18 prepared by the AG and forwarded to CG. 576. AG 577. Less than Rs. 25. 578. Credit/Payment side 579. Book Transfer 580. 1/4% 581. False. It is not necessary but it should be same for localities under a sub division. 582. Three. Issue to work, transfer to other divisions, dept and sale. 583. Appropriation 584. Lump sum 585. Consolidated Fund of India {112(f)(3)} 586. Head of Accounting Organization of a Ministry. 587. A week 588. Consolidated Fund of India(Second Division) 589.False.payment to be made. 590. Recording a note in red ink and put the deficient under MWA pending recovery or write off 591. Rs. 1000/- 592. Supervision charge on sales of stock on credit and sale of tools and plant creditable to MWA 593. DO 594. False.PAO will credit the revenue head. DO will credit the account of licensee in CPWA 49. 595. A pay-order 596. Lump sum 597. Lowest 598. Register of Works 599. DO 600. Number and date of agreement. 601. GAR 1990


602. PAO 603. Monthly 604. Monthly 605. 24 hours 606. 8449 607. Three. 1. Manufacturers, 2. Land kilns and 3. Other sub heads 608. Audit and Accounts and Pensionery Charges (1/4% each) 609. Monthly 610. Debited. 611. Debit 8009 and credit 0216 because of closure of account of the year. In case account was not closed then (-) debit 2216. 612. True. Contingency is meant for such purposes which cannot be foreseen. 613. Credit schedule CPWA 77 614. 2406 615. (-) Minus expenditure/reduction of expenditure 616. Rs. 1000/- 617. Duplicate Monthly Account, himself(DO) 618. DA 619. Certificate regarding the completion of Register of License Fee and Revision of License Fee 620. Six monthly (Sep/Mar) 621. Section 21 of RBI Act 1934 622. Annual 623. Cashier, CAM 2 624. Govt in concurrence with Chief Controller of Accounts 625. 11th to 13th 626. GAR 1990 627. Reduction of Expenditures under Minor Head T&P 628. Minor head Direction & Administration under 2059 629. Estimated cost subject to actual adjustment on expenditure incurred. 630. True 631. Minus debit to sub head Store supplied/Services rendered and debit Cash Remittance 8782 632. Minor Head 107 Cash Settlement Suspense Account Major Head 8658 633. Second 634. Immediately 635. 1st November 636. Works Accounts Section and Audit Wing 637. six 638. 20th May 639. Head Clerk/other official authorised by Govt 640. False. Should be entered only when entire due has been deposited. In case of premature refund it should be entered in CPWA 85 and clearance to be shown. 641. Water course 642. Chief Controller of Accounts. 643. Chief Controller of Accounts 644. The rules relating to them are observed and Register in Form 85 is correctly maintained. 645. PAO of Min of External Affairs to PAO of concerned Min/Dept 646. 1st April 1974 647. Last working day of the month. When not possible first working day of following month before any disbursement. 648. He should count at the earliest opportunity recording reason for delay on cash balance report. 649. Debit 8782, credit 8672


650. Admin Min/Administrator 651. PAO 652. April 653. DO 654. Rupees 655. Controlled items 656. False. These are not recorded in WA and RoW 657. Amount- total charges finally classified under relevant categories, Percentage- of the progress of work compared with technically sanctioned and time allowed and Rate of cost-effective cost per unit on the basis of recorded amount and progress 658. (I) the work has been under construction not more than 3 months (II) Account of work expected to be closed within 3 months and (III) Balances were verified at any time during the year. 659. SDO 660. Advance payment 661. Land, Kilns etc under Stock Accounts 662. False. 663. Adjustment of profit and loss (annually) 664. Four (sale on credit, Exp incurred on Deposit Works in excess of deposit, Losses, retrenchment, error and Other items 665. Miscellaneous Deposits. 666. PAO 667. Admin Min/Administrator in consultation with PAO 668. 77 Credit when payable and 77 Debit when receivable. 669. 2403 670. Head of such Undertaking/Head of Finance dept of such Undertaking. 671. Credit to land, Kilns account (not to revenue) 672. False. The amount in excess should be debited to stock or work directly. 673. Other items 674. The extent of the operation and the size of shop. 675. Chief Controller of Accounts 676. 4701 677. Value of materials issued to each job 678. Total cost of labour and stores pertaining to job 679. True 680. (1) the depositors has expressly desired this in writing (2) the acceptance of new form of security permissible under rule and also under agreement or bond. 680A. Contractor "OT" 681. (1) Item was really recd (2) it was credited to Govt as lapsed/confiscated (3) claimant's identity and title to money certified by DO 682. True 683. Annually 684. (1) Ack of depositors in original for securities returned or re transferred to them during the year and (2) the certificate of DO that balances of security shown as o/s are under his possession 684A. Exp for givervor receipt for receiver as the case may be under the relevant head. 685. As expenditure under detailed head Contribution 686. False. 687. Chap 4 of GAR 1990 688. PAO, SE 689. Govt, DA


690. Chief Controller of Accounts 691. CPWA 65A 692. Details of the amount of estimate, total deposit received and progressive expenditure in CPWA 65A along with Sch of Deposit Works CPWA 65 is sent to PAO which in turn after auditing and verifying forward the same to party concerned. 693. Sch of Refund of Revenue along with original orders of the court. 694. 75B. It shows the outstanding for more than 6 months (note 2_22.4.16)/4 months (22.4.24_b_ii) 695. False. Should be submitted except cases in which no vouchers other than the security itself or safe custody certificate of the security exists. 696. False. In all cases in which there was a balance at the beginning of the year or there were any transactions during the year a certificate should be recorded. 697. Contractor's Ledger, Works Abstract, Schedule Dockets, Register of Works, License Fee Register 698. DO 699. Two (Receipt Scrolls with receipts challans and Payment Scrolls with paid cheques) 700. CAM 17 Register of Public Sector Bank Suspense. It should be verified with DMS. 701. DO/Superintendent of Workshop 702. Govt offices where full recovery is not open to doubt. A rough estimate is prepared in advance and an undertaking of the officer concerned regarding payment is obtained. The full expenditure incurred must be deducted from the officer's pay for the following month. 703. Admin Min/Administrator in consultation with CCA 704. Sup Charges, interest on capital cost of buildings, plant and machinery, Maintenance charges of buildings etc, Depreciation and Eat. Charges. 705. Revenue Receipt 706. Monthly 707. When the total cost during the year is not larger than Rs. 500/- and when monthly settlement is inconvenient to indenting parties. 708. Capital Account, Out-turn Account and Profit and Loss Account. 709. Liability (kindly read para 14.3 for other details) 710. If and to the extent the reserve stock is declared by Admn Min to be part and parcel of the shop. 711. False. 712. CCA( under the direction CAA) with officer in charge of the shop. 713. CAA 714. Financial working specially bringing out of the necessity or otherwise of revising the percentage fixed. 715. None. Deposit received for works other than Takavi Works may be converted into interest bearing securities. 716. Refund of receipt (minus credit) 717.False. Transactions of a MONTH. 718. Parties concerned (in case of non commercial departments debited to dept for which greater part of land was acquired) 719. PWD as a part of work for which land acquired (when not specially employed only spl charges and not pay and allowances will be debited to PWD) 720. Cash(Cheque/DD) 721. Cash (CSSA) 722. Cheques and bills 723. Divisions amongst themselves without intervention of PAO. 724. CSSA(Cash Settlement Suspense Account) 725. Both originating and responding divisions. 726. PAO of indenting Division to PAO(Supply) 727. HoD (DO is treated as HoD of the Division) 728. 12th of following month.


729. Pension Regulator, 15th of the month (till the Regulator is appointed it will be sent to Central Pension Account Office) 730. PAO 731. SE 732. On leave or joining time 733. 2406 Forest and Wildlife 734. Refund of revenue 735. Not taken up. 736. DA 737. (i) they have been received in a complete state (ii) sum receivable are duly received and accounted for (iii) bills are prepared as per rule and covered by sanction/appropriation and claims presented for payment are valid and in order. 738. Register of Works CPWA 40. 739. FALSE. As prescribed by the Govt. 740. Charges incurred are in pursuance of the objects for which it was intended. 741. DO 742.False. It is SBI. 743. Focal Point Branch of accredited bank. 744. Part I- Cash Remitted and Acknowledged Part II- Cheques Issued and Paid 745. Original Cash Book, Summaries of Stock Receipts and Indents and Transfer Entry Book, printed on standard form. 746. Location of errors and omission made in compilation of Monthly Acct 747. DA 748. CPWA 62 749. True. 750. PAO 751. CPWA 76(Debit) 752. CCA 753. CPWA 64A 754. Separately 755. Triplicate 756. For both regular (Executive) and WCE on regular establishment same Salaries, wages, OTA, TA, OE, Professional and Social Services, other charges = total. 757. CPWA 74A 758.Appropriate Functionality Major Head 759. Works Abstract and Relevant schedule dockets 760. True (except for Sep and Mar Supple) 761. Sep and Mar Supple 762. SE 763. Jun, Sep, Dec and Mar 764. Quarterly, PAO 765. Below the allotment column(8) 766. Govt, DA 767. Two Part I- Main account showing Receipt, Issue and Balances classified by sub heads Part II- Detailed account of issues (it is written up first) 768. CPWA 76A 769. CPWA 74, Classified Abstract of Expenditure 770. List of Major and Minor Heads of Accounts. 771. CPWA 74 772. TRUE.

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