Swami Res Eo
Swami Res Eo
com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Q.1 Lapse of sanction to an estimate for a work is detailed under which article of A.P.
Financial Code
Ans 1. Article 198
2. Article 199
3. Article 200
4. Article 137
3. Details of expenditure
4. Function of Government
Q.3 A grant made in advance by Legislative Assembly under Article 206 of Constitution of
India is termed as
Ans 1. Vote on Account
2. Vote on Credit
3. Voted Budget
4. Voted Expenditure
2. Rs.6,500/-
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/11… 1/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
3. Rs.12,920/-
4. Rs.9,336/-
2. Rule 38
3. Rule 42
4. Rule 40
Q.6 According to which provision in the AP Treasury Rules the last pay and allowances
(retirement, resignation, dismissal etc) of a government servant shall not be paid
unless the DDO satisfies himself that there are no dues to government from the
government servant
Ans 1. SR 34 (1) under TR 16
2. SR 6 under TR 16
3. SR 51 under TR 16
4. SR 12 under TR 16
Q.7 Find out the Capital Expenditure Head of Education Sports, and Arts & Culture
Ans 1. 4202
2. 2205
3. 2203
4. 2204
Q.8 All appropriations lapse at the close of a Financial year - find the Article of A.P.F.C.
Ans 1. Article 38
2. Article 42
3. Article 39
4. Article 36
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/11… 2/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Question ID : 20701710342
Status : Answered
Chosen Option : 2
Marks : -0.33
2. All loans raised by the Government by issue of treasury bills, loans, ways and
means advances
3. All moneys received by Government in repayment of loans
2. Auditor
3. Government concern
2. Article 108
3. Article 103
4. Article 102
Q.12 A four digit code is allotted to the Major Head. What does it represent if the first digit of
the code is '2' or '3'
Ans 1. Revenue expenditure
2. Capital expenditure
3. Revenue receipt
4. Capital receipt
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/11… 3/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Q.13 Standard Object Head - '281' represents
Ans 1. Payment to home guards
2. Pleaders fees
4. Other payments
Q.14 The value of order which should not exceed for purchase of stores in a Single Tender
System for placing order for a Single Article
Ans 1. Rs. 20,000/-
2. Rs. 10,000/-
3. Rs. 1,000/-
4. Rs. 5,000/-
Q.15 What is the Service Pension admissible to a Superior Government servant retired on
superannuation with a qualifying service of 33 years and his last drawn basic pay is
Rs. 58,330/-
Ans 1. Rs. 43,747/-
2. Rs. 17,499/-
3. Rs. 29,165/-
4. Rs. 53,497/-
Q.16 What is the gratuity payable to a Government Servant retired on superannuation after
completing 30 years of qualifying service with last drawn basic pay of Rs.52,590/- and
DA Rs.14,330/-
Ans 1. Rs.12,00,000/-
2. Rs.8,82,065/-
3. Rs.11,04,180/-
4. Rs.10,00,000/-
2. Gratuity
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/11… 4/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
3. Family Pension
4. Nominations
Q.18 Which of the following item of expenditure is exempted from treasury control
Ans 1. 240-Petrol, Oil and Lubricants
Q.19 Find the Sub-Account number of Major Head 0210- Medical & Public Health Dept.
Ans 1. S.A. 57
2. S.A. 51
3. S.A. 50
4. S.A. 53
Q.20 The main objects of Audit against Financial rules, regulations and orders are detailed
under which paragraph of An Introduction to Government Accounts and Audit
Ans 1. Para 299
2. Para 298
3. Para 297
4. Para 295
Q.21 Find the Standard Object Head for Petrol, Oil & Lubricants
Ans 1. 140
2. 260
3. 250
4. 240
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/11… 5/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Marks : -0.33
2. Family Pension
3. Service Pension
4. Commutation
Q.24 Bill for Grants-in-Aid towards salaries shall be preferred in which Bill Form
Ans 1. APTC Form 62
3. APTC Form 64
2. 2015
3. 2011
4. 2012
2. Arts. 40-46
3. Arts. 26-29
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/11… 6/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
4. Arts. 52-55
Q.27 Under which Rule rounding off of the transactions in Government accounts and
contractors bills is prescribed by Government
Ans 1. SR 5 under TR 4
2. SR 4 under TR 5
3. SR 2(g) under TR 16
4. SR 10 under TR 10
Q.28 Upto what extent the Financial Powers are delegated to District Unit Officers (Other
than collectors) towards purchase of Non-Government Publications relevant to Law
and Administrative Management
Ans 1. Rs. 5,000/-
2. Rs.10,000/-
3. Rs. 3,000/-
4. Rs. 8,000/-
Q.29 The rules and instructions to be observed strictly by the Government servants when
buying stores for using public service is prescribed under which of the following
Articles of A.P.F.C.
Ans 1. Article 123
2. Article 125
3. Article 124
4. Article 127
Q.30 Funeral charges (obsequies charges) payable to the nearest relative of Government
Employee or the person lawfully in possession of the body of the deceased
Government Employee to meet the expenses on obsequies ceremony of the deceased
Government employee is
Ans 1. Rs.5,000/-
2. Rs.7,000/-
3. Rs.15,000/-
4. Rs.10,000/-
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/11… 7/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Question Type : MCQ
Question ID : 20701710375
Status : Answered
Chosen Option : 3
Marks : 1.00
Q.31 The procedure for payment of which of the following is laid down under Article 81 of
A.P.F.C.
Ans 1. Pay etc. due to members of territorial army when called out for service
2. Accounts
3. Transactions
4. Audit
Q.33 Find the revenue Receipt Major Head for Stamps & Registration fees
Ans 1. 0029
2. 0031
3. 0030
4. 0035
2. 90% of FP
3. 80% of FP
4. 50% of FP
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/11… 8/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
2. A.P.F.C. Form 5
3. A.P.F.C. Form 7
4. A.P.F.C. Form 2
Q.36 Which of the following fall under the sectors prescribed for sectoral classification of
Government revenue receipts ?
Ans 1. Tax Revenue
2. Non-tax Revenue
Q.37 Methods to execute Government works are prescribed under which Article of A.P.F.C ?
Ans 1. Article 163
2. Article 167
3. Article 143
4. Article 159
Q.38 The orders of enhancement of maximum limit of Retirement Gratuity to Rs.12 lakhs,
came into force with effect from
Ans 1. 11.01.2016
2. 17.02.2016
3. 01.01.2016
4. 02.06.2014
3. Conveyance allowance
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/11… 9/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Q.40 The periodicity fixed for reconciliation of expenditure with Treasury by the DDO is
Ans 1. Every 2 months
2. Every quarter
3. Half yearly
4. Every month
3. (Last Pay Drawn + D.A) x completed six monthly periods of qualifying service x 1/4
2. Anticipatory Gratuity
Q.43 Under which treasury rule the last pay certificate will be issued
Ans 1. TR-23
2. TR-26
3. TR-13
4. TR-20
Q.44 Fully-vouched bills for contingent expenditure shall be presented in which bill form ?
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 10/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Ans 1. APTC Form 49
2. APTC Form 57
3. APTC Form 58
4. APTC Form 48
Q.45 The validity period of a Government Cheque from the date of issue is
Ans 1. One month
2. Six months
3. Three months
4. One year
Q.46 Which of the following is the sub sector for the 'Tax Revenue' Sector ?
Ans 1. Taxes on income and expenditure
Q.47 Special care for control of the expenditure against appropriation should be taken by
every Government servant who incurs contingent expenditure - Find the Article of
A.P.F.C.
Ans 1. Article 117
2. Article 118
3. Article 116
4. Article 119
Q.48 According to which Article of the Constitution of India the property and Income of a
State shall be exempt from Union Taxation
Ans 1. Article 284
2. Article 290
3. Article 289
4. Article 283
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 11/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Q.49 The chief points to be observed in auditing Establishment Bills by the auditor are
detailed under which paragraph of the Introduction to Indian Government Accounts
and Audit
Ans 1. Para 406
2. Para 410
3. Para 416
4. Para 411
Q.50 According to which Article of A.P.F.C. the disbursing officer should make deduction of
Income - Tax from the salary of the Government servant
Ans 1. Article 101
2. Article 116
3. Article 96
4. Article 86
Q.51 Which of the following records fall under the category 'the record on no account be
destroyed'
Ans 1. Detailed Budget Estimates of an Office
Q.52 Under which Article of the Constitution of India, the Finance commission is
constituted by the President of India
Ans 1. Article 280
2. Article 266
3. Article 267
4. Article 281
Q.53 Which one of the following statements is true as per AP Treasury Rules?
Ans 1. Treasury Bill book need to be presented to the bank for payment
4. No sub vouchers should be destroyed until 6 months is lapsed from the date of
payment
Q.54 Under which article of A.P.F.C. the religious edifices are protected
Ans 1. Article 179
2. Article 217
3. Article 196
4. Article 183
Q.55 The procedure to be adopted for reporting the loss when it comes to the notice of a
Government Servant that defalcation or loss of public money, store or other movable
or immovable property has occurred in an office is laid down under which Article of
A.P.F.C.
Ans 1. Article 294
2. Article 194
3. Article 264
4. Article 284
Q.56 Under which rule of A.P. Revised Pension Rules, 1980 the notional increment
sanctioned, due on the day following the date of retirement counts for pensionery
benefits
Ans 1. Executive instructions (ii) under Rule 29
2. Rule 34
Q.57 According to which Article of the Constitution of India the Governor of a State shall
cause to be laid before the Houses of the Legislature of the State, the 'Annual
Financial Statement' in respect of every year
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 13/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Ans 1. Article 203
2. Article 202
3. Article 151
4. Article 150
Q.58 Identify the APTC Form in which the Cash Book shall be maintained by the
departmental officer for the money received by a government servant on behalf of the
Government
Ans 1. APTC Form 15
2. APTC Form 10
3. APTC Form 7
4. APTC Form 5
Q.59 Which of the following statements is true with reference to Contingency Fund as per
the provisions contained in the Constitution of India
Ans 1. Contingency fund of India is established by Parliament by law
2. The Legislature of a State may by law establish contingency fund in the nature of an
imprest
3. Contingency fund of a State shall be placed at the disposal of Governor
Q.60 What is the Anticipatory Service Pension payable to a Government Servant who retired
from service on superannuation with 33 years of qualifying service and his Pension
fixed at Rs.29,945/- per month
Ans 1. Rs.26,951/-
2. Rs.22,459/-
3. Rs.23,956/-
4. Rs.14,973/-
Q.61 Under which Rule of A.P. Revise Pension Rules 1980 the procedure for working out
average emoluments in order to commute the Pension admissible to a Government
Servant
Ans 1. Rule 32
2. Rule 27
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 14/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
3. Rule 25
4. Rule 22
Q.62 Find out the standard object head for Hiring of Private Vehicles
Ans 1. 132
2. 134
3. 131
4. 133
Q.63 According to which article of A.P.F.C. no Government servant may enter into contract
for execution of a work unless funds have been provided for it or an assurance has
been received from the competent authority that funds will be allotted before the
liability matures
Ans 1. Article 166
2. Article 164
3. Article 165
4. Article 168
4. Article 162-165
2. Rs.26,295/-
3. Rs.42,072/-
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 15/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
4. Rs.13,148/-
Q.67 What is the commutation pension value amount payable to a Government Employee
Retired on invalid Pension who completed 22 years of service with last drawn basic
pay of Rs.37,100/- under AP RPS 2015
Ans 1. Rs.6,29,594/-
2. Rs.6,29,570/-
3. Rs.6,30,000/-
4. Not applicable
Q.68 Find out the sub account number of payment Major Head 2011 - State Legislature
Department (MLA Salaries)
Ans 1. S.A. 17
2. S.A. 19
3. S.A. 23
4. S.A. 21
Q.69 Form of security bond to be furnished by the drivers of cars, lorries, buses, vans and
jeeps should be in Form No
Ans 1. A.P.F.C. From 25
2. A.P.F.C. Form 22
3. A.P.F.C. Form 24
4. A.P.F.C. Form 20
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 16/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Chosen Option : 4
Marks : -0.33
2. 2054
3. 2052
4. 2055
Q.71 Identify the form of bond indemnity for drawing the pay & allowances due to a
deceased Government servant are the amount due as pension to a deceased
pensioner
Ans 1. A.P.F.C. Form 6
2. A.P.F.C. Form 5
3. A.P.F.C. Form 2
4. A.P.F.C. Form 10
2. 5 years
3. 1 year
4. 45 years
Q.73 Identify the form number for maintaining stock accounts of furniture and other office
stores
Ans 1. A.P.F.C. Form 10
2. A.P.F.C. Form 11
3. A.P.F.C. Form 6
4. A.P.F.C. Form 4
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 17/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Q.75 Which article under the Constitution of India stipulates the restrictions as to
imposition of tax on sale or purchase of goods
Ans 1. Article 286
2. Article 282
3. Article 277
4. Article 276
3. Buildings
4. Maintenance
Q.77 A statement of the estimated receipts and expenditure of the State for each financial
year is laid before the two Houses of Legislature is known as
Ans 1. Statement of transactions
3. Reconciliation Statement
Q.78 The period for which Family Pension payable is specified under which rule of A.P.
Revised Pension Rules, 1980
Ans 1. Rule 50 (1)
2. Rule 50 (3)
3. Rule 50 (5)
4. Rule 50 (4)
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 18/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Question ID : 20701710364
Status : Answered
Chosen Option : 2
Marks : -0.33
2. Contingent expenditure
3. Audit of receipts
4. Audit of sanctions
Q.80 The procedure for carrying out physical verification of stores in government
departments is enshrined in which Article of A.P.F.C.
Ans 1. Article 136
2. Article 143
3. Article 135
4. Article 146
2. Article 67
3. Article 70
4. Article 68
Q.82 Find out the period of preservation of detailed budget Estimates of an Office
Ans 1. 2 years
2. 5 years
3. 3 years
4. 1 year
Q.83 According to which provision under the Constitution of India Prior recommendation of
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 19/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
President required to Bills affecting taxation in which States are interested
Ans 1. Article 273
2. Article 271
3. Article 274
4. Article 270
Q.85 The transactions relating to the Consolidated Fund are accounted for in how many
sections
Ans 1. Two
2. Four
3. Three
4. Six
Q.86 In the Audit of which of the following contingencies, the responsibility of the Audit is
greatest of all, as mentioned in 'An introduction to Indian Government Accounts and
Audit'
Ans 1. Fully-vouched contingencies
2. Contract contingencies
4. Scale-regulated contingencies
Q.87 Find the Sub-Account number of payment Major Head 2401-Agriculture Dept.
Ans 1. S.A. 91
2. S.A. 89
3. S.A. 67
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 20/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
4. S.A. 69
2. 4076
3. 4046
4. 4055
Q.89 Contingent charges are classified under which Para in An Introduction to Indian
Government Accounts and Audit
Ans 1. Para 485
2. Para 493
3. Para 482
4. Para 483
Q.90 The amount towards Exgratia payable to the distressed family of a deceased class iv
employee in lieu of compassionate appointment to the dependent of deceased
Government Employee is
Ans 1. Rs.8 lakhs
2. Rs.10 lakhs
3. Rs.5 lakhs
4. Rs.3 lakhs
Q.91 Under which rule of A.P. Revised Pension Rules, 1980 Retirement Gratuity shall be
lapsed to the Government
Ans 1. Rule 48
2. Rule 58
3. Rule 42
4. Rule 47
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 21/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
Chosen Option : 3
Marks : -0.33
Q.92 Which Article in A.P.F.C. stipulates the maintenance of Service Books for Government
servants
Ans 1. Article 253
2. Article 325
3. Article 145
4. Article 163
Q.93 Minimum Financial Assistance payable per month under Revised Pay Scales 2015
Ans 1. Rs. 6,500/-
2. Rs. 3,350/-
3. Rs. 5,500/-
4. Rs. 4,350/-
2. Schemes
3. Functions
Q.96 What is the Form number of the Periodical Increment Certificate to be attached to the
pay bill by the Drawing Officer as per SR 13 under TR 16
Ans 1. A.P.T.C. Form 49
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 22/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
2. A.P.T.C. Form 47
3. A.P.T.C. Form 46
4. A.P.T.C. Form 45
Q.97 In calculating the length of service, a fraction of a year equal to three months or more
shall be treated as a completed one half year under which rule of A.P. Revised Pension
Rules, 1980 ?
Ans 1. Rule 45 (3)(ii)
2. Rule 45 (3)(i)
3. Rule 45 (4)
4. Rule 45 (5)
Q.98 Identify the paragraph of an introduction to Indian Government Accounts and Audit
where in the guiding principles are enunciated to observe in the audit of sanctions to
expenditure
Ans 1. Para 258
2. Para 261
3. Para 263
4. Para 262
Q.99 A teacher expired while in service and completed 8 years of service with basic pay of
Rs.42,490/- under APRPS, 2015 and DA Rs.11,578/-. Find out the Gratuity
Ans 1. Rs.12,00,000/-
2. Rs.4,86,612/-
3. Rs.2,16,272/-
4. Rs.2,70,340/-
4. APTC Form 58
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 23/24
02/07/2019 https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/156138530…
https://cdn.digialm.com///per/g01/pub/1383/touchstone/AssessmentQPHTMLMode1//1383O18101/1383O18101S7D68/15613853064759638/1… 24/24