Haryana State SAS- Part I Examination — April 2009 Paper : Local Rules and Public Works Account Code ‘Time Allowed : 3 hours Max Marks ~ 100 Note ; Attempt any six questions but Question no. 1 and 2 are compulsory Question 1 _ From the following details of cash book Mr. X, Executive Engineer of building Division of PWD, for the month of October, 2004, post the cash book showing the classification of each item and closing Balance with detailed break-up as on 31-10-2004. Make notes and entries in red Ink (or with * asterisk mark) wherever relevant, 1-10 Opening Balance Rs. I. Service Postage stamps 100 TI. Revenue Stamps 10 II, MICR Cheque No, 726 dated 29-09-2004 drawn in favour of contractor Nakad Singh for his dues, 7000 IV. Self cheque No. 728 dated 29-09-2004 1000 V. Cash in safe including fully soiled notes worth Rs. 10 1010 VI. Imprest with store Keeper *Y? 500 VII. Temporary Advance with AE Gaya Ram 1200 VIII, Cheque No. 420 from Chowkidar’2” in refund of Excess of Fan Advance 300 IX. Eamest Money Deposit in the form of National Saving Certificate duly pleaded from a supplier whose tender was opened on 29-09-2004 4000 1-10 Cheque No 420 deposited into bank and Cheque No. 728 dated 29-09-2004 ceneashed 3-10 Cheque no 007 dated 30-06-2004 in favour of contractor ‘n’ for Rs, 699 cancelled and a fresh cheque No. 729 issued. 4-10 Received Cash on account of rental of inspection Bungalow for September, 2004 150 5-10 Paid to contractor ‘p’ on account of construction of Police quarters by cheque no. 730, the gross value of which was Rs, 2130, Security Deposits 10 % deducted on above. 7-10 Paid Net Amount by cheque No. 731 to contractor Q for construction of police quarters: Value of work done since previous Bill 5000 Recoveries- Security Deposits 500 Value of Cement issued 800 Fine for delay in completion of work of library building 600 8-10 Cheque No 429 of Bank of Baroda received for credit to 0216 Housing; further classification was not clear 500 10-10 Purchased Service Postage Stamps by Cheque no 732 4B11-10 Temporary advance issued vide cheque no 733 to AE DUKHI RAM 3000 14-10 AE Gaya Ram rendered account of his Temporary Advance (i) Coolie and frieght of Cement 1000 (ii) Cash Balance refunded 200 17-10 Cheque No. 429 for Rs. 500 deposited in bank 18-10 Account submitted by Sh Y” storekeeper cartage and coolie charges for stock Rs, 150 freight on Plant and tool ; Rs. 350 His imprest was increased to Rs, 700 and recouped by cheque n0.734 20-10 AE Dukhi Ram submits account for Temporary advance: Maintance & repair of Schoo! building 2000 Pay of Chowkidar for houses under Construction 500 Refund of Cash 500 21-10 Before going on tour executive Engineer *x’ takes out ‘ash for payment to labour at Site 1000 22-10 Received from another CPWD division in advance for stores to be supplied 5000 24-10 Executive, Engineer ‘X’ submits muster roll for Rs, 980/- paid to labour at site ‘constructing High Schoo!” and refunds Rs 20 31-10 Remitted cash receipts in Bank . Cash found short 10 Marks 20 Question 2 Prepare Ind Running Account bill for the work of ‘Construction of type 1 — 30 quarters in R.K.Puram” under construction division *X” from the following details: Ttem of Work] Quantity ‘Quantity ‘unit Rate Rs, executed up to | executed as per date Ist RA bill 000 [2,000 Cubmeter—_[7 2. Briek work _| 600 300 =do- 320 3. RCC 400 =do- 950 Z 4. Steal Work [32 Metric 16 Metric Kilogram 7 Tonne tonne i, Advance payment of Rs. 20,000 for wood work made in this bill ii, Advance Payment of Rs,1,00,000 was made for work done and not ‘measured in the first running bill for RCC Work iii, Secured Advance for Rs. 1,50,000 bricks was given in Ist R.A bill, the assessed rate is Rs 600 per 1000 bricks. Consumption of bricks to be assumed as 500 per cubic metre of brick work iv. Security deposit to be deducted @ 10% and Income tax @ 1% v. Cast of 250 Metric Tonne (MT) cement (for this work) be deducted @Rs. 1000per MT. vi. Inthe Ist RA bill Rs. 500 was with held for non-submission of labour reports.lt is now decided to release Rs. 300 to contractor and balance credited to Govt. ‘Also fill up Account of Secured Advances form Marks-20Question 3 Post the following transactions in the Works Abstract of a major work for the month of June 2004. i, 2-6-2004: Issued to contractor ‘X’ 10 metric tonne of cement from stock in standard bags of cement of 50 Kgs each at stipulated rate of Rs. 80 per bag plus 4 % storage charges. fi, 5-6-2004: Received through DGS & D 15 metric tonnes of mild steel bars chargeable to work but debit advice for Rs. 1,47,000 being 98 % advance payment to the firm is awaited by the Divisional Officer from the Pay & Accounts officer. iii, 8-06-2004: Paid Rs. 30,000 to contractor ‘K’ for part of cement concrete work in roof executed on labour rates. 1.5 metre tonne of steel bars issued to contractor were used on this part of work, iv. 13-06-2004. On a muster Roll passed for Rs 4,200 for removal of defects in work of contracter ‘X’ a sum of Rs. 3600 was paid by the SDO. Rs 600 remained unpaid. The amount is recoverable from the contracter. v. 18-06-2004; 2 metric tonne of cement having become surplus was transferred to another work in progress. vi, 22-06-2004; Paid 2", on account of contracter “X? as under: Workdone since last bill Rs. Earth Work 36,000 Brick Work in time 62,000 ‘Cement concrete work in roof 78,000 ‘Wood Work 44,000 Secured advance of Rs.30,000 allowed in the last on account bill was recovered, Further secured Advance of Rs, 60,000 was allowed in this bill. Advance paid for work done but not measured is Rs. 35,000/-, Amount with held for removal of defects is Rs. 3000. Following recoveries were also made from this bill:~ (a) Cost of 2 metric tonnes of cement used on the work (b) Cost of Muster Roll Labour engaged departmentally for removal of defects in this work as mentioned at item iv above vii 25-06-2004: Rs 3000 erroneously recovered on account of cost of excavated stone in April, 2004 refunded in cash. Vili 26-6-2004: Advance of Rs. 2 lakh paid to Land Acquisition Officer for acquisition of additional land for this work Marks 15 Question 4 Comment on the following cases (a) An Executive Engineer credited to Revenue supervision charges on sales of stock on credit that is, before the money was actually realised. (b) The construction of municipal dispensary was to be done by CPWD and govt. of India agreed to beer half the cost of construction. The actual cost of construction of dispensary was Rs. 16,000 and the entire cost was debited to 2010 -Medical and Public Health. A sum of Rs 8000 was realised from municipality and credited to 0059 Public Works -Central 3(c) A contract for construction of a building was awarded to a contractor in March 2004 at 15% below estimated rates, which were based on the schedule of rates in force during 2003-04. This schedule of rates was revised upwards from Ist ‘April 2004, The site was handed over to contractor claims on 15" May 2004 ‘The contracter claims that he should be paid at the revised schedule of rates , as the site was handed over only in May, 2004 (d) A Contractor deposited Government Bonds having face value of Rs 25000 against a security of Rs, 26,000 demanded on him on the plea that their market value is Rs, 26,000. (€) In a Division, all vouchers up to Rs. 1000 are not submitted with monthly account to A.G, office. Marks 15 Question 5 Distinguish between (@) Work Slips and Work Abstracts (b) Sub head and Sub-Work (©) Administrative Approval and Technical Sanction (@) Receipts and Hand receipts (@) Storage charges and Supe ion Charges ‘Marks 15 Question 6 What exactly is meant by expression ‘Aid to contracter”, what should be the reaction of audit in regard to the following classes of transactions with contractor’? (a) Issue of material held in stock by Government, but the issue of which has not been provided for in the agreement with the contractor although the materials are quite necessary for the execution of the work, (b) Payment at part rates where the agreement provides for payment at “ ‘Through Rates” although it is easy to derive part rates from “Through rates”, (c) Payment of Secured Advance on Lumsum contract, not provided for in the contract, (@) Giving on hire heavy plant and machinery not obtained by contractor himself as provided in this agreement, and (©) Closure of contract before it is % th complete.as rates have increased by more then 50 % after commencement of work. Marks 15 Question 7 Classify the following in full (any five)- (a) Tank restoration work undertaken by Public Works Department to give relief to famine stricken people in floods. (b) Recovery of charges for damages to road rolier lent to a local body (©) The original cost of a bulldozer obtained for a canal construction and depreciation of bulldozer. (@) Payment to famine labour employed on an irrigation work met from capital, not treated as relief work. (©) Maintenance of lawns and gardens attached to samadhi of Mahatma Gandhi at Raj Ghat Delhi (0 Charges on restoration of damages caused by floods to a bridge under construction over the head works of an irrigation canal commercial Marks 15Haryana State SAS Part ! Examination MAY 2010 LOCAL RULES and PUBLIC WORKS ACCOUNT CODE Time Allowed : 3 hours Max. Marks 100 Note Attempt all questions. Choice is given in all questions Q.No. 1 Write the cash book of Executive Engineer, Ambala Division Ambala, for the month of October, 2009 from the following details. Calculate/ write the closing balance with complete details and certificates. 15 Marks 4.10.09 Opening Balance: 1. Notes 1170.00 2. Coins 11.00 3. Service postage stamps 60.00 4. Revenue Stamps 55.00 8. Soiled notes 225.00 8. imprest with Vinod JE 2000.00 7. Temp. Advance with Raghuvir JE 1800.00 8. Self cheque no. 00735 dt. 28.09.09 3500.00 9. Crossed cheque no. 00733 dt. 27.09.09 35400.00 In favour of M/s Sadhu Ram and Co. 10. Imprest with Khushi Ram JE 2500.00 11, Crossed cheque no. 00734 dt. 28.09.09 8500.00 in favour of Mehar Chand contractor 3.10.09 Purchase of sevice stamps vide cheque no. 0736 350.00 Changed soiled notes from State Bank of India. 200.00 Paid to Sh. Gurdial Singh Contractor payment of 4"" Running bill vide cheque no. 00737 as under: | Total value of work done since last bill 2240.00 I. Less Security deposit 4360,00 lll. income Tax and education cess 450.00 IV, Charges for departmental machinery 1500.00 Used by contractor Eneashed the self cheque no, 00735 dt. 28.9.09, 3000.00 | Old cheque no, 00732 dated 25.8.2009 for Rs. 17375.00 | Issued for work done by Khairati Lal contractor retumed 7375.00 | Back and a new cheque no. 00739 dt.4.10.09 issued in Lieu of cancelled cheque. Reed. from Sh. Puran Chand chowkidar rent of Rest House 850.00 for September 2009 5.10.09 Imprest account rendered by Sh. Vinod Kumar JE as under:a. Carriage of office articles 450.00 b. Purchase of stationery items 235.00 c. Paid to contractor 700.00 d. Paid for repair of chairsitables 325.00 e. Jeep repair bills 240.00 f. Cash returned back 50.00 6.10.09 Earnest money received from Sh. Gian Singh contractor 3000.00 through bank draft 6.10.10 Eamest money received from Sh. Parkash contractor 3000.00 through bank draft 8.10.09 Sh. Khushi Ram JE submits Imprest Account as under: a. Purchase of books for office 650.00 b. Paid for Toll tax 150.00 c, Purchase of stationery items 430.00 d. Paid for diesel while on tour with Xen 720.00 i e. Paid for repair of office almirah. 200.00 f. Reumed back cash 350.00 9.10.09 Reed. from Sh. Gandhi contactor, earnest money by 3000.00 | Bank draft. | 10.10.09 Drawn a self cheque no. 00740 for chest 4000.00 | Deposited the 3 drafts received from contractors as 9000.00 | Eamest money into bank (3000*3) Paid to M/s S Kumar & Co. for supply of Printer vide 4850.00 Cheque no. 00741 dated 10.10.09 12.10.09 Crossed cheque delivered to Sh. Mehar Chand Contactor 18500.00 Temporary Advance Account submitted by Sh. Raghuvir JE |. Paid to work charged staff 1380.00 ll. Purchase of towels for office 200.00 Ill. Purchase of toilet articles for office 130.00 IV, Returned back cash 90.00 13.10.09 Imprest issued to Sh, Vinod JE 2000.00 15.10.09 Crossed cheque no. 00734 dated 2809.09 delivered to 3540.00 Sh. Sadhu Ram And Co. 16.10.09 Paid to SDO Electric Sub Division, payment of 2250.00 electricity bill vide cheque no. 00742 dated 16.10.0919.10.09 Paid to Sh. Ghanshyam Dass Contractor payment of Running bill vide cheque no. 00743 dated 19.10.09 a. Total value of work done since last bill 50400.00 b. Less Charges for Govt. Machinery used 1200.00 c. Security Deposit 3024.00 d. Income tax and cess 1008.00 22.10.08 Received in cash from Sh. Girdhari Lal clerk advance 3000.00 Payment of computer Loan 24.10.08 Temporary advance issued to Sh. Raghuvir JE for petty 1500.00 Payments 26.10.09 Purchased service stamps from Treasury vide cheque no, 200.00 00744 dated 26.10.09 31.10.09 Paid temporary advance to Sh. Khushi Ram JE for petty 100.00 Payments. Q.No.2. Prepare the 3% Running Bill of Sh. Murati lal & Co. the work of constructing bridge on Suller drain from the following particulars: 15 Marks Sr.No. | Tem Unit [Upto-date | Gly. as per | Rate i | Qty. last bill _ 7. Earthwork in 00 [45800 30000 740/- per foundation and Ch. 100 oft. plinth z PCC concrete 1:3:6 | 100 | 7000 7000 70007 per in foundations Crt. | 100 ft. 3 M-20 RCC concrete [100 | 2000 - 8500/- per including all cht 100 ct. shuttering and formwork. 4, | Providing and at 755 10 4800/- per Fixing of Steel in atl. Foundation and Superstructures 5. Brickwork in 1:4 | 100 | 1400 200 6000/- per Cement Mortar in | Cit. 100 eft. foundations and Superstructures 6 | Providing M-25 100 | 1400 > 15500/- RCC slab including | Cf per 100 _| all.formwork ete. ! oft.The following payments were made to the contractor: Advance payment of Rs. 10000/- was made in last bill for RCC work not measured. Similarly advance payment of Rs. 3500/- was made for brickwork not measured in previous bill. Hire charges of Transit mixture of department used by contractor for 10 days at the rate of Rs. 250/- per day to be adjusted. Deduction of Security Deposit @ 6%, income Tax @ 2% and 3% ‘education cess on Income Tax will be made from the Bill, Q.No.3. Prepare the Travelling Allowance Bill of Sh. S K Sharma Executive Engineer for the month of November, 2009 from the following details. Sh Sharma was Drawing basic pay of Rs. 16875/- plus DP and DA. Follow iatest Government instructions, Record usual certificates. Maximum 10 dailies are allowed. The head quarter of Sh. Sharma is at Panchkula and he is residing in Chandigarh. 10 Marks 1. Left Chandigarh on 2.11.09 at 4.30 AM for Delhi by Deluxe bus (Fare Rs. 280.00). Reached ISBT Delhi at 10.00 AM, Left for CWC (R K Puram) for attending meeting by auto-rickshaw (rent paid Rs. 130.00). Halt at Delhi at private Guest House in Lajpat Nagar (Guest House Charges Rs. 350.00 Per day). ; 2. Altended meeting on 3.11.09 at 10.00 AM at Nehru Place, New Delhi (Travelled by Taxi and paid fare of Rs. 100.00). Left for Chandigarh at 3.30 Pm by AC Volvo Bus from ISBT Delhi, reached Chandigarh at 8.30 PM. (Bus Fare paid Rs. 475.00). 3. Left Chandigarh on 8.11.09 at 7.00 AM for Hisar by Govt. Jeep, reached Hisar al 11.30 AM. Inspection of various sites and Halt at Govt. Rest House Hisar.4, Attended meeting taken by Commissioner Hisar Division regarding progress of works, al 11.00 AM on 9.11.09 in Mini Sectt. Left Hisar for Chandigarh at 5.00 PM by Govt. Jeep and reached Chandigarh 9.45 PM 5. Left Chandigarh on 11.17.09 at 6.30 AM by bus for Yamunanagar for attending a conference. Halt at Yamunanagar. Visited various work sites with local Xen in Govt. Jeep on 12.11.09. Left for Panipat at 5.30 PM by ordinary bus and reached Panipat at 8.30 PM and halt. Attended meeting at Panipat on 13.11.2009 at 10.30 AM Chaired by Hon,ble Minister. Left Panipat at 4.30 PM by Volvo Bus and reached Chandigarh at 9.00 PM (Fare Rs. 325.00) 6. Left Chandigarh on 17.11.09 at 6.00 AM with Chief Engineer in his staff car, reached Delhi at 11.00 AM. Attended meeting in Planning Commission, New Delhi and halt at'Rest House. On 18.11.09 at 8.30 AM left for Chandigarh by AC Bus (Fare Rs. 475.00), and reached Chandigarh at 1.30 PM, a 7. Left Chandigarh on 25.11.09 at 8.00 AM for Delhi by AC Bus (Fare Rs 475.00) and reached Indra Gandhi Airport at 2.30 PM. Left for Mumbai by King Fisher Airlines flight at 5.30 PM (Fare Rs. 3800.00) and reached Mumbai at 8.30 PM and halt. Attended one Day Seminar at’ Mumbai at 9.30 AM on 26.17.09 and Halt, Left Mumbai on 27.71.09 at 11.00 AM-By Air India flight (Fare Rs. 4100.00) and reached Delhi airport at 2.00PM. Left from ISBT Delhi at 4.00 PM by Deluxe Bus for Chandigarh (Fare Rs, 280.00). Reached Chandigarh 10.00 PM. Sh. Sharma resides in sector 41-D Chandigarh and distance of various places from his residence are as under: 1. Residence to Chandigarh Bus Stand 8 KM. 2. Residence to Chandigarh Airport 20 KM 3. Residence to Chandigarh Railway Station 16 KM 4, Mumbai Airport fo place of halt 22 KM. Assume other distances wherever requiredQ.No. 4. Distinguish briefly between any FIVE of the following: 5t1=5 Marks Security Deposit and Secured Advance. . Contracts and Work Orders. Administrative Approval and Technical Sanction. . Work Slips and Work Outlay. 1 2. 3. 4, Issue Rates and Market Rates. 5. 6. . Original work and Taccavi work. Q.No.5, Explain briefly any FIVE of the following: PAN 5Y1=5 Marks Major Estimates. Unpaid Wages. Measurement Book. Schedule of Rates. Muster Roll. Transfer Entry Order. Q.No.6. Explain briefly about any FIVE of the following: OOReN= 5Y=5 Marks Latest mileage allowance for various employees. Latest daily allowance for employees. Different types of TA’s admissible to Haryana Govt. employees. Rules regarding grant of leave during tours. Conveyance allowance. Category of officers entitied for Air travel while on tour in India. Q.No.7 Write brief notes on any FIVE of the following: PMEENS 8*1=5 Marks Contingencies Inspection Report. STR's LOG, and where itis applicable. DDO. : RTRs. Q.No.8. Explain briefly about any FIVE of the following: PoheNs 5M= 5 Marks Completion Report. Suspense Account. Storage Charges. Special T & P. Bank Guarantee. Misc. Public Work Advannee.Q.No.9. Write Short notes on any FIVE of the following: 5'1= 5 Marks Imprest Account. Out-turn Account MAS Account. Contractor's Ledger. ‘Transfer Entry Book. Grant in Aid OM AENs Q.No.10 Write briefly the main duties of any FIVE of the following: Q.No.11 Q.No.12. Q.No.13 Divisional Officer. Section Officer. Treasury Officer, Divisional Accountant. Audit Party of AG Office. Controlling Officer. PIs eNs Write Short notes on any FIVE of the following: 5'=5 Marks Lump Sum Contract, PPP Mode. Labour Rate Contract, Tumkey Contract. Maintenance Contract. Percentage Contract. oor eNs What are the lalest Govt. Instructions on the following. Write briefly on any FIVE of the following: “SYS 5 Marks, Inviting Tenders. Pre Bid Conference. Negotiations with Contractors, Approving Single Tenders, Re-tendering. Award of work to Other than Lowest Bidder. PahweNa Write brief notes on any FIVE of the following: 51= 6 Marks 1Q.No.14 Q.No.15, Purposes for which Govt. can acquire land. ‘Acquiring Land held by religious institutions. Acquiring land Free of cost. Land acquired through negotiations. Acquiring land on Lease. Land Annuity. OOPEN> Write brief notes on any FIVE of the following: Valiity of Administrative Approvel. Supplemeniary Estimate. Deposit Works. Copies of various sanctions required to be sent to AG Office. Sanction of which type of Estimates, required to be sent to AG Office. Completion Report. gaeNe o \Write/Explain briefly about any FIVE of the following: = 5 Marks Irregularities of common occurrence in Cash Book. Irregularities of cornmon occurrence in Muster Roll. Irregularities of common occurrence in Measurement Books, \rregulatities of common occurrence in TA Bills, irregularities of common occurrence in Pay Bills. How loss of Cash is adjusted! accounted for. . oosensHaryana State SAS Part I Examination, 2011 LOCAL RULES and PUBLIC WORKS ACCOUNT CODE(with books) Time Allowed : 3 hours Note: i) All questions (question 1, 2 & 3) of Part-I are compulsory. ii) Attempt any five out of seven questions of Part-II. ii) Maximum marks of each question have been shown in brackets PART-I Max. Marks 100 Q.No.1 Post the following transaction in the cash book of the Executive Engineer, Jagadhari Division, PWD B&R branch for the month of July, 2010 and work out the closing balance. 1,7.10 Opening Blanace: i) Currency notes and coins ii) Service Postage Stamps iii)Revenue Stamps 20 P. denomination iv)Bank Draft from a Sub-Divisional Officer towards refund of TA ever drawn v) Self cheque on Ambala treasury vi)Cheque issued in favour of Mis Mahesh & Co. lying undelivered vii)Permanent imprest with Siri Ram Das, Supervisor viii) Temporary imprest with Shri Murari Lal, SDO 238.00 100.00 25.00 131.00 200.00 2100.00 50.00 1500.00 ix) Deposit at call receipt on State Bank of India, Jagadhari 300.00 received from M/s Arya & Co. as eamost money. 2.7.10 Paid to Shri Ram Chand in cash for the transport of a Damaged part of a road roller. 3.7.10 Paid by cheque to M/s Mast Ram & Co., for the work of “Additions and alterations” to the godown of the central Workshop, Jagadhari as below: i) Value of work done Recoveries- ii)Security Deposit at 10% of work done iii)Fine for bad work iv)Amount creditable to Executive Engineer, Jullunder v)Compensation payable to a labourer under workman’s compensation Act on account of another work: vi)Cost of store issued from stock and debited direct to ‘work. 4.7.10 Paid by self cheque temporary advance to Shri Des Raj Superviser for repairs to the road roller 5.7.10 Account of temporary advance rendered by Shri Murari Lal, SDO + i) Paid Muster roll for labour for the maintenance of its 1 9.00 6980.00 200.00 122.00 210.00 358.00 250.00 20workshop building ii) Amount lost in transit iii) Balance returned in cash 6.7.10 White preceding on tour the Executive Engineer draws and carries with him a self cheque for urgent repairs to a power house 8.7.10 Renewed cheque dated 14" January, 2010 issued in Favour of M/s Prem Singh & sons 1 9.7.10 Cash found surplus in the chest 10.7.40 Deposit at call receipt for Rs.300/- sent to the treasury of the division, 12.7.10 Higher charges of road roller received in cash From M/s Daccan Engineer Company {6.7.10 Received rent of Guest House from Sh. Mohan Singh, Superviser Incharge of the Power House 22.7.10 Purchased revenue stamps of 20 paise denomination 30.7.10 Recouped permanent imprest of Sh. Ram Dass, Supervisor 1. Running of the Power House 2. Railway Freight for spare parts for the Power House 3, Payment of bonus to a mechanic 31.7.10 Remitted miscellaneous cash receipts on account of Revenue during the month into the treasury 317.10 Purchased service postage stamps by cheque Qo. 2 Prepare the Second Running Account Bill of contractor Kaithal from the following particulars:- 1430.00 60.00 500,00 1561.00 12.00 530.00 46.00 3.00 20.00 10.00 11.00 200.00 Description of | Rate Upto date ‘Quantity in the Item EE ___| quantity previous bill 1. | Earth workin 5.150 per% eh | —20,000cR | 12,000 oft foundation BEE eeee | Brick workin |Rs.450-per%ok| 5,000cf — | 3,200 eft mud 3. | Cement Concrete | Rs.720/- per % eft | 1,900 oft Rs. 700 Advance | 4. | Cement Masonary | Rs.520/- per % eft! 2,600 cf — | 1,150 cft 3. | Wood work Sener > Rs.1100/- Advance Secured Advance ‘The Contractor was paid in 1" Running Bill for 1 lac bricks at the rate of Rs.2000/- per 1000 bricks being full rate. Out of which, 38,000 bricks have been utilized and he has further 2 for constructing staff quarter at (20)brought 12000 bricks at site and allowed the secured advance on the same rate. He has also brought M.S. Rod 2 M.T. for which the secured advance paid to Contractor at Rs.15000/- pet MT being reduced rate. a) The ledger account show that the cost of 25 bags of cement @ Rs.200/- per bag plus 2% storage charges is recoverable from the contractor in respect of this work: b) Hire charges of T&P Rs, 350 ©) Income Tax & Security Deposit 2% & 10% 4) Fine for bad work Rs, 250/- ©) Fine for delay Rs, 260 QNo.3 Prepare the traveling bill allowance of Mr. ¥.P. Singh, CAO of Finance Department, Haryana drawing Grade Pay of Rs.PB-3+6600 (G.Pay) p.m. and posted at Chandigarh in respect of the journeys performed during the month of January, 2011. (10) 2) He left Raipur Rani by his own car at 9.00 am on 04.01.2011 and retumed to Chandigarh at 2.00 PM on 06.01.2011. The distance by road from Raipur Rani to Chandigarh is 40 km. He had taken approval of the HOD permission for such journey. b) He left for Karnal on 15.01.2011 at 3.00 PM in office vehicle. He came back to HQ on the next day at 6.00pm. ©) He left for Delhi by AC Deluxe bus on 20.01.2011 at 6.00 PM. He stayed at Delhi upto 25.01.2011 in hotel @ Rs.1000.00 per day. He produced necessary rent receipt. He took two days’ casual leave for 22™ and 23.01.2011. He left for Chandigarh on-25.01.2011 at 8.00 p.m. by ordinary bus and paid Rs.200.00 as Bus fare. He reached Chandigarh on 26.01.2011 at 6.00 A.M. moming. The AC Delux Bus fare is Rs.500.00. Other Particulars: Residence bus stand 5.00 KM ISBT to place of stay at Dethi 10.00 d) He left for Ambala City by Govt. Vehicle on 27.01.2011 at 4.00 PM for urgent official work and came back at 2.00PM on 28.01.2011 PART-II (attempt any 5 questions) QNo.4, State of action required to be taken in the following cases:- (5x2 = 10) i) Material found short on physical verification ) Material found surplus on physical verification iii) Material becoming unserviceable due to wear and tear iv) Loss of stores articles due to sudden fire in the Stores ¥) Dacoity in the Stores and resultant lossesQNo.5 Reply the followings {5x2 = 10) a) The Executive Engineer of a division was directed to make arrangements on Independence Day, ic¢., 15" of August, 2011 for State function, What procedure he will adopt and how he will arrange the administrative approval and funds? 'b) What are emergency works? How the expenditure on such works will be incurred without any administrative approval and technical sanction? ©) In case of acquisition of land, how the payment of annuity will be made and who will maintain the record of annuity of land? d) What is E-tendering? ¢) What is financial close? How it differs from physical completion of work? Q.No.6. a) Give the difference between the followings: (10) 4) Security Deposit and performance security (2x2 = 4) ii) Secured advance, mobilization advance ) Intimate the followings: @ i) Cana single tender be opened or accepted? ii) What are the latest rules regarding single tender? ili)If the lowest tenderer (L1) backs out, can the tender be allotted to the 2" lowest, i.e., L2? If yes, how? c) Differentiate between Measurement Book and Electronic Measurement Book. (2) Q.NNo.7 Define the followings : (5x2 = 10) 2) Standard Measurement Book and Check Measurement Book b) Advance payments and secured advance ©) Market Rate and Agreement rate, Issue rate and storage rate e) Earnest Money and Seourity Q.No8, Explain the followings: (5x2 = 19) i) How does a contract differ from a Work order? ii) What are the basic contract documents a Divisional Officer is required to prepare before a work is given on Contract? iii) When does sanction to an estimate for Public Work Lapse? iv) Define stock & reserved limit of stock. ¥) When does an estimate required to be revised? QNo9. (a) What is the eligibility of TA to an officer drawing grade pay of Rs, PB-3 + 6600 (grade pay) p.m. in respect of followin; (7x1 = 7) (@) Daily allowance within State of Haryana (i) Daily allowance outside Haryana Gi) Daily allowance in Delhi-Bombay-Caloutta & Madras (iv) Can he travel by AIR? 4Q.No.10. &) @ () (©) (v) Local mileage at Delhi, (vi) How many trucks he will be entitled on transfer? (vii) Can he claim TA for his parents on transfer? Explain the followings: Gx] = 3) () What is the difference in entitlement for’TA on tour and TA on retirement? (i) An official goes from Chandigarh to Ambala and retums within five hours, to what daily allowance he will be entitled to? ii) What is the definition of family for the purpose of Transfer? What irregularities of common occurrence are found in cash book? @ What do you understand by LOC and what purpose it seves? Q Write short notes on. the followings : (x1 =4) i) Lump sum contract ii) BOT contract iii) Labour rate contract iv) Percentage rate Contract“Haryana State SAS4 (OB) Examination, 2014 SET-A Paper: Local Rules and Public Works Account Code (with books) Time Allowed: 3 hours Max Marks: 100 Note: (i) All questions (question 1,2 & 3) of part-1 are compulsory. (i) Attempt any five out of sevon questions of Part Il (iil) Max. Marks of each question have been shown in brackets. {iv) All the parts of the question should be attempted together one after the other; ‘otherwise answer will not be examined. Part-| Q.No.4 Write the cash book of Executive Engineer, PWD (B & R), division X for the month of August, 2013 and work out the closing balance. (20 marks) 1.8.2013 | Opening Balance cae {i)___ Service postage stamps 90.00 (li) Revenue Stamps : 50.00) (ii) ~ Currency notes and coins __260.00 (iv) Soiled notes 20.00 (v)___Imprest with Naresh JE 3000.00 (vi) Temp.Advance with Abdulla JE 2500.00 (vil) Self Cheque No. 00820 Dated. 28.07.2013 | 3800.00 (vill) Crossed Cheque No. 00824 Dated 48000.00 29.07.2013 in favour of M/S Rakesh & Co. (x)___Imprest with Store Keeper Niahesh 600.00 () Deposit at call receipt on S.B.1 "x" received 5000.00 from M/S Rathi& Co as eamest mone) 2.8.2013 | "Paid by Cheque No. 00825 to M/S Ram Kumar &Co. for | construction of Staff quarters as under (i)___Value of Work done sinceprevious bil | 6000.00. (ii) Less security deposit 3600.00 iH (ii)_—-Income tax and education cess 1240.00 {iv) Fine for delay in compietion of work 2000.00 (W)__ Charge of departmental machinery 1500.00 used by contractor ‘Encashed the self cheque No. 00820 dated 28.07.2013 3600.00 58.2013 | Old cheque No.00810 dated 10.07.2013 for 1500.00 75000.00 Issued to Narayan Contractor returned back and a new cheque No. 00826 issued | Received from Sh. Radhechowkidar, rent of rest house 900.00 for July 2013 Bee] [7.8.2013 |” Imprest amount rendered by Sh. Naresh JE as under ‘a) Purchase of Stationery items 400.00 b) Carriage of office articles 600.00 ¢)_Jeep Repair Bills | 700.00 - d)_Repair of Chairs 300.00 | ___ |e) Cash retumed back 1000.00, 8 8.2013 | Eames! money received from M/S Gupta & Co. through 000.00 bank draft H fae Eamest money received from M/S Dalal& Co. through 6000.00 bank draft 128.2013 | Account submited by storekeeper Mahesh. I (@) Cartridge & coolie charge for stock "200.00 1{(b) and freight on plant & fool 400.00 16.68.2013 Before going on tour Executive Engineer draws & 1500.00 carries with him a self cheque for urgent repair to mechanical pumps at site 19.8.2013, ‘Abdulla JE rendered acoount of his temp, advance Paid for diesel while on tour with Xen. 71000,60. (i) Paid for repair of site chairs 300.00 (ii)__Purchase of books for office 700.00 (iv) Cash Returned back 500.00 27,8.2013 | Purchase revenue stamp of 20 paisa denomination 10.00 Received from Sh. Ganga Ram contractor, earnest 3000.00 money by Bank Draft 228.2013 _| Purchase Service Postage Stamps by Cheque No. 250.00 00827 Received from another PWD division in advance for 8000.00 stores to be supplied 23.08.2013 | Cheque no. 384 of Bank of Maharashtra received for 1000.00 credit to 0216 housing, further classification not clear 26.8.2013 | Paid to contractor Himmat Singh on a/c of Construction of inspection Huts by cheque No. 00828, the gross value which was Rs. 4000, Security deposit 10 %deducted on above. 28.8.2013 | Paid to M/S Sunil &Co. for supply of printer vide cheque 5200.00 No, 00829 dated 28.08.2013 Paid fo SDO Electrical sub division, payment of 3000.00 electricity bill vide cheque no. 00830 dated 28.8.2013 29.8.2013 | Cheque No. 384 for Rs. 1000deposited in bank 30.8.2013 | Paid Temp. Advance to Naresh JE for petty payments 1200.00 | Q.No.2 Prepare the 3” running Account bill of contractor for constructing staff quarters at Rohtak from the following particulars, (20 marks) ‘Sr.No. of | Unit Rate Quantities | Quantities executed | in the upto date | previous bill i Earth wok in FIN | Cum Rsb 4500, 1500 2 Brick work, ‘Cum, Rs. 330 700 400 3 R.C.C(1:2'4) ‘Cum Rs. 1000__| 500 : 4 Steel work Kilogram 'Rs.8 40 Metric | 30 metric [tones tones ‘Advance payment of Rs. 10,000/- for wood work made in this bill Advance payment of Rs. 50,000/- was made for work done and not measured in the second running bill for RCC work, ‘Secured advance for 2.00 lac bricks was given in 2" running bill, the assessed rate is Rs. 1200 per 1000 bricks. Consumption of bricks to be assumed as 500 per cum of brick work, Security deposit to be deducted @ 6% and income tax@2 % and education cess ‘on income tax @ 3 %, Recoveries to be made (@) Hire Charges on T& P = Rs.500/- (b) Fine for delay = Rs, 300/- (0) Fine for bad work 8. 300/- (d) Cost of 500 bags of cement @ 300/- per bag plus 2 % storage charges. 2Q.No.3 Prepare the travelling bill allowance of Mr. Ramesh Negi, Executive Engineer, Haryana Irrigation and Water Resource Department for the month of December 2013.He is drawing Grade Pay of PB-3 +7800 (G.P) per month and posted at Panchkula, Follow latest Govt instructions. Record usual certificates Max. 10 dailies are allowed. (10 marks) () Left Panchkula on 3.12.2013 at 7 AM for Sonepat by Govt. Jeep and reached Sonepat et 10.30 AM. Inspected various canals & drains and left for Dethi at 6 PM and halt at canal guest house Delhi. Attended meeting at Central Water Commission, R.K.Puram, New Delhi at 11 AM on 4.12.2013.Left Delhi for Panchkula at 5.30 PM by GovtJeep and reached Panchkula at 10.40 PM. (ii) Left Panchkula on 9.122013 at 6.40 AM by Govt Jeep to attend a “Conference on Water Conversation” at HIRMI Kurukshetra Left Kurukshetra at 4.40 PM and reached Panchkula at 7.10 PM. (iv) Left for Delhi by AC Volvo Bus on 12.12.2013 at 5 AM,(Fare Rs.600),Reached ISBT at 10.20 AM, Leff for IIT Delhi to attend the training (12.12.13 to 16.12.13) on “Water Resources and Climate Change" He hired a taxi & paid for Rs. 300 as taxi charges. He stayed at Delhi upto 16.12.13 in hotel @1500 per day. He produced all necessary rent receipts, He left for Panchkula at 5.30 PM on 16.12.13 by AC Volvo Bus from ISBT Delhi, reached Panchkula at 11.45 PM (fare Rs500). Distance from Chandigarh to Panchkula = 10 km ISBT to IIT Delhi = 20 km (v) Left Panchkula on 20.12.13 at 6.30 AM with Chief Engineer in his staff car, reached Delhi at 11.30 AM. Attended meeting in NCR Planning Board, New Delhi and halt at Rest house. Left for Panchkula on 21.12.13 at 9 AM by AC Volvo Bus (Fare Rs 500/-) and reached Panchkula at 3.30 PM. (vi) Left Panchkula by Govt. vehicle on 27.12. 13 at 4.30 PM for urgent office work to Rohtak and came back at 6.PM on 28.12.13. (vil) Left for Karnal on 30.12.13 at 8.30 AM by Govt. Jeep and attended a meeting chaired by Hon'ble Irrigation Minister.Left for Panchkula at § PM and reached Panchkula at 9.10 PM. Assumes other distances etc. wherever required PART-II {Attompt any five questions) Q.No. 4 Distinguish any five of the following (5 X2=10 marks) i. Advance payment and payment on Account Eamest Money and Security Deposit iii, Administrative Approval and Technical Sanction iv. OriginalWork and Taccavi Work v, _ IssueRates and Market Rates vi. Contracts and Work Orders Q.No. 5 Define any ten of the following: (10 X1=10 marks) i. Ettendering (il) Revised rates (ii) Special T &P__(iv) Deposit Work (v) Survey Report (vi) Departmental Through Rates (vi) Defect Liability Period (vii) MAS Account (ix) Imprest (x) Liquidity damage (xi) Deposit at Call Receipt (xii) Unpaid WagesQ.No. 6 Explain any five of the following: (8 X2=10 marks) Difference between employment on muster roll and outsourcing ji, Standard Measurement book and check measurement book Difference between Revised estimate and Supplementary estimate. iv. Difference between T & P Account and Stock Account v. Difference between Stock and Reserve limit of Stock vi. Difference between Assets and Liabilities. Q.No. 7 Expiain main duties of any five of the following: (6 X2=10 marks) (i) Divisional Officer (it) Section Officer (il) Audit party of AG Office {iv) Duties of SAC in Accounts Branch (v) Duties of Circle Superintendent (vil) ASDC Q.No.8 Explain briefly about any 5 of the following: (8x 2=10 marks) (i) Irregularities of Common occurrence in Pay Bills {ii) Irregularities of Common occurrence in M.B (iil) Irregularities of Common occurrence in Cash Book (iv) What are codal provisions to be observed by Xen to ensure the accounts of his division are up-to-date and no part thereof is falling in arrears. (v) How secured advance is accounted for & recovered?, (vl) What is procedure for dealing with loss of MB? Q.No.9 Write short note on any five of the following: (6 x 2=10 marks) {) Types of Contract (ii) Latest instructions to invite tenders (ili) What is percentage of check Measurement of Xen (iv) Storage Charges (v) Condition under which suspense A/c are operated in PWD. (vi) Modes of obtaining cash from treasury in PWD. Q.No.10 (a) What is eligibility of TA to an officer drawing grade pay of Rs. PB-3 +7600 (G.P) in respect of following: (6 x 1=6 marks) {) Daily Allowance within State of Haryana (i) Daily Allowance outside Haryana (ii) Can be travel by Air? (iv) Local mileage at Delhi (v) Cane Claim TA for his parents on transfer? (vl) How many trucks he is entitled on transfer? (b) Explain the following: (4x 1=4 marks) {) Category of officers entitled for Air Travel while on Tour in India. (i) IF Govt. employee is absent from Headquarter for 6 to 12 hours for official work, what is his daily allowance? (ii) Entitlement for TA on retirement (iv) Latest mileage allowances for various Govt. Employee.Haryana State SAS-I (OB) Examination, 2014 SET-B Paper: Local Rules and Public Works Account Code (with books) Time Allowed: 3 hours ‘Max Marks: 100 Note: (j) All questions (quostion 1, 2& 3) of part-1 are compulsory. (ii) Attompt any five out of seven questions of Part I (iii) Max. Marks of each question have been shown in brackets. (iv) All the parts of the question should be attempted together one after the other, otherwise answer will not be examined. Part Q.No.1 Write the cash book of Executive Engineer, PWD (B & R), division M for the month of ‘May, 2013 and work out the closing balance. (20 Marks) 45.2013 | Opening Balance (i) Service postage stamps. 700.00 (i) Revenue Stamps 70.00 ii)___ Currency notes and ains "250.00, ~{iv) — Soiled notes 30.00 {v)__Imprest with Akhil JE 2000.00 —_{vi)__‘Temp.Advance with Akram JE 3000.00 (vil) Self Cheque No. 00450 Dated. 27.04.2013 4200.00 (vill) Crossed Cheque No. 00452 Dated 0000.00 29,04,2013 in favour of M/S Brijesh& Co. (x) __Imprest with Store Keeper Rakesh 700,00 (x) Deposit at call receipt on §.B.|"M" received 000.00 from M/S Rakhi& Co as earnest money __ 35.2013 | Paid by Cheque No. 00453 to M/S Raj Kumar &Co. for construction of Staff quarters as under (i) Value of Work done since previous bill | 6000.00 | (i) _ Less security deposit 3000.00 (ii) Income tax and education cess. 1030.00 (iv)__ Fine for delay in completion of work 1500.00, (V) Charge of departmental machinery 1200.00 used by contractor Eneashed the self cheque No, 00450 dated 27.04 2013 200.00 45.2013 | Old cheque No.00420 dated 15.04.2013 for 10000.00 7000.00 Issued to Krishan Contractor returned back and a new cheque No. 00454 issued Received from Sh. Ram Meharchowkidar, rent of rest 800.00 house for April 2013 ee rie te 8.5.2013 imprest amount rendered by Sh. Akhil JE as under ‘a) Purchase of Stationery items 600.00, |b) Carriage of office articles 900.00 c)_Jeep Repair Bilis z 1100.00 ‘@)_Repair of Chairs See reer 400.00 e) Cash returned back 7000.00 70.5.2013 | Earnest money received from M/S Jain& Co. through 4500.00 bank draft Earnest money received from M/S Ran Singh& Co. 5000.00 | through bank draft 13.5.2013 | Account submitted by storekeeper Rakesh (a) Cartridge & coolie charge for stock. 250.00, 1(©) and freight on plant & tool 460.00 | 7 16.5.2018 | Before going on tour Executive Engineer draws & carries | 2000.00 with him a self cheque for urgent repair to mechanical pumps at site 175.2013 _| Akram JE rendered account of his temp. advance (j)__ Paid for diese! while on tour with Xen. 7700.00 (ii)___ Paid for repair of site chairs 500.00 _(ii)_ “Purchase of books for office 900.00 (jv)__Cash Retumed back 500.00 20.5.2013_| Purchase revenue stamp of 20 paisa denomination 20.00) Received from Sh, Heera Lal contractor, earest money 4000.00 by Bank Draft 215.2013 | Purchase Service Postage Stamps by Cheque No. 300.00 | 00485 Received from another PWD division in advance for 7000.00 stores to be supplied 24.05.2013 | Cheque no. 722 of Punjab National Bank received for 1500.00 credit to 0216 housing, further classification not clear 25.5.2013 | Peid to contractor Ved Pal on a/c of construction on inspection Huts by cheque No. 00456, the gross value which was R85000, Security deposit 10 % deducted on above. 276.2013 | Paid to M/S Ankit & Co. for supply of printer vide cheque $500.00 No, 00487 dated 27.05.2013 Paid to SDO Electrical sub division, payment of 4000.00 electricity bill vide cheque no. 00458 dated 27.5.2013 28.6.2013 | Cheque No. 722 for Rs. 1500 deposited in bank '31.5.2013 | Paid Temp, Advance to Akhil JE for petty payments 2000.00 Q.No.2 Prepare the 2" running Account bill of contractor for constructing staff quarters at Ambala from the following particulars. (20 marks) Sr.No. |Description of | Unit Rate Quantities | Quantities items executed | inthe uptodate | previous bill 7 EarthwokinFIN [Cum [Re7?___| 4800, 1800 2 Brick work. Cum Rs, 340 750. 450, 3 R.C.C(1:2:4) Cum Rs, 990 550) = 4 Steel work Kilogram | Rs.7 45 Metric | 25 metric 7 L tones __| tones ‘Advance payment of Rs. 15,000/- for wood work made in this bill ‘Advance payment of Rs, 60,000/- was made for work done and not measured in the first running bill for REC work. ‘Secured advance for 1.50 lac bricks was given in I"running bill, the assessed rate is Rs. 1100 per 1000 bricks. Consumption of bricks to be assumed as 500 per ccum of brick work, Security deposit to be deducted @ 6% and income tax@2 % and education cess on income tax @ 3%, Recoveries to be made (2) Hire Charges on T& P = Rs.600/ (b) Fine for delay Rs. 250 (©) Fine for bad work= Rs. 250/- (2) Cost of 400 bags of cement @ 290/- per bag plus 2 % storage charges. 2‘Q.No.3 Prepare the travelling bill allowance of Mr. R.K.Jain, Executive Engineer, PWD(B&R) for the month of November 2013.He is drawing Grade Pay of PB-3 +7600 (G.P) per month and posted at Panchkula. Follow latest Govt. instructions. Record usual certificates Max. 10 dailies are allowed (10 marks) (i Left Panchkula on 2.11.2013 at 8 AM for Panipat by Govt. Jeep and reached Panipat at 11.00 AM. Inspected various canals & drains and left for Delhi at 7PM and halt at canal guest house Delhi (li) Attended meeting at NCR Planning Board, New Delhi at 11.30 AM on 3.11.2013.Left Delhi for Panchkula at 6.00 PM by Govt, Jeep and reached Panchkula at 11.30 PM. (iii) Left Panchkula on 10.11.2013 at 6.30 AM by Govt Jeep to attend a Seminar on “Participatory Management" at HIRMI Kurukshetra, Left Kurukshetra at 5.00 PM and reached Panchkula at 7.30 PM (iv) Left for Gurgaon by AC Volvo Bus on 15.11.2013 at 5 AM(Fare Rs.650). Reached Gurgaon at 11.00 AM. Left for HIPA, Gurgaon to attend the training (15.11.13 to 19.11.13) on "Advanced Computers". He hired an auto& paid for Rs. 100 as auto charges. He stayed in the Hostel at HIPA, Gurgaon upto 19.11.13. He left for Panchkula at 6.00 PM on 19.11.13 by AC Volvo Bus from Gurgaon, and reached Panchkula at 11.30 PM (fare Rs.650). Distance from Chandigarh to Panchkula = 10 km HIPA to Gurgaon Bus stand =5km (¥) Left Panchkula on 23.11.13 at 7.00 AM with Chief Engineer in his staff car reached Delhi at 12.30PM. Attended meeting in CWC, R.K.Puram, New Delhi and halt at Rest house, Left for Panchkula on 24.11.13 at 8.30 AM by AC Volvo Bus (Fare Rs 500/-) and reached Panchkula at 3.00 PM. (vl) Left Panchkula by Govt, vehicle on 26.17.13 at 5.00 PM for urgent office work to Hisar and came back at 6.30 PM on 27.11.13 (i) Left for Jind on 30.11.13 at 8.00 AM by Govt, Jeep and attended a meeting chaired by Hon'ble Irrigation Minister. Left for Panchkula at 6 PM and reached Panchkula at 10.30 PM. ‘Assumes other distances etc. wherever required PART-II (Attempt any five questions) QwNo, 4 Distinguish any five of the following: (5 X2=10 marks) i. Storage Charges and Supervision Charges li, Schedule of rates and analysis of rates ii, Transfer entries and Transfer entry order jv. Work slips and work outlay v. Advance payment and Secured Advance vi. Original Work and Taccavi Work Q.No, 5 Define any ten of the following: (10 X1=10 marks) (Work Abstract (i)Advance Payment(ii) Anticipatory Sanction (iv) Bank Guarantee (v) Muster Roll. (vi) BOT (vi) Performance Security (vii) Mobilization Advance (ix) Letter of Cre (xi) DNIT (x!) Book Value (xi) Transfer entriesQ.No. 6 Explain any five of the following: (5 X2=40 marks) i. Difference between Revised estimate and Supplementary estimate li. How contract differs from work order li Difference between on account payment and final payment. iv. Difference between Budget and LOC. v. Difference between special T & P and ordinary T & P. vi, Difference between refund and remission. Q.No. 7 Explain main duties of any five of the following: (6 X2=10 marks) (Divisional Accountant (i) Treasury Officer (ii) Controlling Officer (iv) Duties of SDC (v) Clerks(vi)Divisional Head Clerk. Q.No.8 Explain briefly about any § of the following (5 x 2=10 marks) () © Irregularities of Common occurrence in Stock A/c (i) Irregularities of Common occurrence in TA Bills (ii) Irregularities of Common occurrence in Muster Roll (iv) What are heads under which PW accounts fall? (v) What are circumstances which are necessary for grant of Seoured Advance? (vi) What is procedure for dealing with loss of Muster Roll? Q.No.9 Write short note on_any five of the following: (8x 2=10 marks) () Negotiation with contractors (i) Rules, ifthe lowest tenderer(L1) backs out (ii) Completion Report (iv) Revenue Expenditure and Capital Expenditure (v) How imprest is accounted for? (vi) What is percentage of check measurement by an SDO- Q.No.10 (a) Explain any three of the following: {3.x 2=6 marks) (i) Latest daily allowance for Govt. employees of all categories (i) What are the provisions for payment of TA & wages to labourers brought from a distance to the site of work? (i) A Govt. employee is retired compulsory. He claims transfer TA from his place of posting to place of his home town- Comment on it (iv) Type of TA admissible to Haryana Govt, employees. (b) Explain the following: (4x 1=4 marks) () Categories of officer entitled for travel_ on AC Volvo bus of Haryana Roadways (i) Can a Govt. employee claim daily allowance if he is away from Headquarters, for official work for less than 6 hours. ii) Definition of family for transfer TA (iv) Rules regarding grant of leave during tours