Financial Hand Book Vol.I (Q.21-40)

Financial Hand Book Vol.I

Q.21, The used ACG-67 receipt books shall be kept in the personal custody of the head of office for ...

          years from the date of issue of last receipt in the books.                                             (R.     )

Ans.  (a) One year              (b) Two year                  (c) Five year               (d) Ten years 

Q.22. Government means-                                                                                               [R.2(g)]

Ans.   (a) Government of any country                        (b) Government of any state 

         (c) Central Government*                              (d) None of these   

Q.23. What is the time period within which request for change date of birth of a Government servant

         should be made?                                                                                         [GID(a),R.281]

Ans.  (a) 10 years              (b) 2 years                      (c) 3 years                 (d) 5 years* 

Q.24. The expenditure from public account should not be ............... the occasion demands. [R.60(2)]

Ans.   (a) Prima facie more than* (b) Less than       (c) Equal to               (d) None of these

Q.25.  A bill becomes ..................... after payment.                                   [Note below Rule-35(O)]
Ans.  (a) Sanction              (b) Order                        (c) Voucher*             (d) None of these  

Q.26. Sector B under Revenue Recipts in the accounts of the Postal Department belongs to : {R.71(I)}            
Ans.  (a) Interest Receipts (b) Non Tax Revenue* (c) Postal Receipts (d) Telecommunication Charges

Q.27. In which form, the Establishment Register of the office is maintained by Heads of offices?(R.278)
Ans.  (a) ACG-18(a)         (b) ACG-17(c)              (c) ACG-19(a)*              (d) ACG-20(i)

Q.28. Majr Head 2016 in expenditure side of Sector A General Services of the Postal Department
         belongs to :                                                                                                            [R.71(I)]
Ans.  (a) Interest payment (b) Audit*                   (c) Both (a)& (b)              (d) None of these

Q.29. Each Head Poost Office submits to the Circle Accounts Office a ............ Cash Account.(R.124)
Ans.  (a) Bi-monthly          (b) Annual                    (c) Triennial                     (d) Monthly*

Q.30. Departmental Receipts may be ordinarily realized in :                                                 (R.105)
Ans.  (a) Legal tender coins or Currency or bank notes*           (b) Cheques
         (c) Demand Drafts                                                             (d) Treasury Certificates

Q.31.Who is responsible for recovery of a payment disallowed by an Audit/Acoount Office ? (R.86)
Ans.  (a) Disbursing Officer* (b) Controlling Officer (c) Accounts Officer (d) None of these

Q.32. In which rule of P&T FHB Vol.I, the Standards of financial propriety are laid down?    (R.60)
Ans.   (a) Rule-60*             (b) Rule 65                    (c) Rule-53                      (d) Rule-67

Q.33. The Register of Retrenchments should be maintained in form:                    (Note-4 of R.390) 
Ans.  (a) ACG 60*              (b) ACG-65                   (c) ACG-663                    (d) ACG-67

Q.34. Payment of honorarium to persons not in Government service should be drawn on form:
Ans.  (a) ACG 17*               (b) ACG-67                   (c) ACG-20                      (d)none of these

Q.35. Under which category the expenditure incurred on liveries to Group-D (Now MTS) employees
         by an office fall :                                                                                     [R.333(v)]
Ans.  (a) Fully vouched contingency                          (b) Scale gegulated contingency*
         (c) Special contingency                                   (d) Countersigned contingency    

Q.36. What is the period of preservation of Cash Book  maintainedby DDOs? [Annexure-A(29)]
Ans.  (a) 10 years*                (b) 15 years                  (c) 20 years                       (d) 25 years

Q.37. What is the preservation period of records relating to contingent expenditure? (Appendix-5)
Ans.   (a) Three years or one year after completion of audit which ever is latter*
         (b) Three years              (c) Five years               (d) Ten years

Q.38. What is the preservation period of Register for maintaining particulars of accounts records
         destroyed?                                                                                              [Annexure-A(24)]
Ans. (a) 20 years                    (b) 25 years                  (c) 30 years                      (d) Permanent*

Q39. After how much time the descriptive particulars on the first page of Government servant's
        Service Book should be re-attested?
Ans.  (a) After every five years*                                (b) After every three years      
         (c) After every four years                                    (d) After every six years
Q.40. Service Book Senior Superintendent of Post Offices is maintained in:
Ans.  (a) Head Post Office        (b) Divisional Office       (c) DA(P) Office*           (d) RO/CO