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This document is an examination test booklet containing instructions for candidates, including guidelines for filling out answer sheets, marking responses, and the penalties for incorrect answers. It outlines the structure of the test, which consists of 120 questions with multiple-choice answers, and emphasizes the importance of proper encoding of personal information to avoid disqualification. Additionally, it specifies rules regarding negative marking and the prohibition of mobile phones during the examination.
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
124 views48 pages

Merged

This document is an examination test booklet containing instructions for candidates, including guidelines for filling out answer sheets, marking responses, and the penalties for incorrect answers. It outlines the structure of the test, which consists of 120 questions with multiple-choice answers, and emphasizes the importance of proper encoding of personal information to avoid disqualification. Additionally, it specifies rules regarding negative marking and the prohibition of mobile phones during the examination.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 48

Booklet No.

DO NOT OPEN THIS TEST BOOKLET UNTIL YOU ARE ASKED TO DO SO


Test Booklet Series
Roll No.

TBC : YRS/HPFAS/P/2023
Time Allowed : 2 Hours] [Maximum Marks : 120
INSTRUCTIONS
1. IMMEDIATELY AFTER THE COMMENCEMENT OF THE EXAMINATION, YOU SHOULD
CHECK THAT THIS TEST BOOKLET DOES NOT HAVE ANY UNPRINTED OR TORN OR MISS-
ING PAGES OR ITEMS ETC. IF SO, GET IT REPLACED BY A COMPLETE TEST BOOKLET.
a Please note that it is the candidate’s responsibility to encode and fill in the Roll Number, Test Booklet
Series A, B, C or D and Application No. carefully and without any omission or discrepancy at the
appropriate places in the OMR Answer Sheet with blue or black ball pen. Any error detected in the
scanned data of the Answer Sheet due to wrong encoding of either Application No. or Roll No. or both
by the candidate, his/her Answer Sheet shall not be evaluated and shall be rejected straight away.
3. You have to enter your Roll Number in the space provided. DO NOT write anything else on th
Test Booklet.
4. This Test Booklet contains 120 items (questions). Each item comprises four responses (answers). Yo
will select the response which you want to mark on the Answer Sheet. In case you feel that the
is more than one correct response, mark the response which you consider the best. In any case, choo
ONLY ONE response for each item.
5. You have to mark all your responses ONLY on the separate Answer Sheet provided. See directio
in the Answer Sheet. All items carry equal marks.
6. Before you proceed to mark in the Answer Sheet the response & various items in the Test Booklet,
you have to fill in some particulars in the Answer Sheet as per entries given in your downloaded
Admission Letter.
3; After you have completed filling in all your responses on the Answer Sheet and the examination has
‘concluded, you should hand over to the Invigilator only the Original Copy of Answer Sheet. You
are permitted to take away with you the Test Booklet and Candidate's Copy of Answer Sheet.
Sheet(s) for rough work is/are appended in the Test Booklet at the end.
2

9. THERE WILL BE NEGATIVE MARKING FOR WRONG ANSWER(S) MARKED BY THE


CANDIDATE AS UNDER :
(i) There are four alternatives for the answer to every question. For each question for which a
wrong answer has been given by the candidate, one-fourth of the marks assigned to that question
will be deducted as penalty.
(ii) If a candidate gives more than one answer, it will be treated as a wrong answer even if
one of the given answers happens to be correct and there will be same penalty as above to
that. question.
(iii) If a question is left blank i.e. no answer is given by the candidate, there will be no penalty
for that question.
(iv) | Where there will be two correct answers instead of one correct answer out of four options of
a question, all those candidates who will encode any one of these two correct answers will be
awarded marks allotted to that question. Paws
10. No marks shall be awarded for scrapped question.

USE OF MOBILE PHONE OR COMMUNICATION DEVICE IS STRICTLY BANNED IN THE EXAMINATION

1 P:T,O.*
(C) Tsar (D) arin

2. feet ao aT aH wel EF ?

(A) STM Wex (B) FR AA

(C) WA-aeaiz (D) sa a ae ae

3. ‘gern’ it Ue wen ar sifted 8—-se sea A gern weg St Ta AEA |

(A) wifearaan
da (B) @facarreaa

(C) Waar Gat (D) oa a ae Tel

eek et aero oe ae as

(A) fra : (B) afar

(C) fafa (D) FeTex

5. fra ware 4 sitet uftenfie wee S a soar wel fect aaa vem wa fora & ?

(A) Accountancy-erenfaty (B) Supplementary-(

(C) Senior-#fss (D) Audit-craratean

TBC : YRS/HPFAS/P/2023—A Pe
6. Memorandum @ fau wet fect wftafte waz 8 :

(A) Fa (B) xafegat

(C) aA ' (D) fafa

7. Autonomous ® feu wet fect wftenfta weg z :

(A) ay (B) wa dae

(C) Gi mI (D) erat

8. Wa a facia weq ee ?

(A) faferee 2 Sy ae
(C) #3 (D) were

9. ‘ar fer at diet’ qeret a aed & :

(A) sHaa a Ud h Te H UR fea

age ae

(C) as wa a Ga

(D) svdaq 4 8 ae Fe

10. ‘sed tim wer’ yet a wa ale


(A) aaa ort aor (B) 7m at aa Fe det

(C) Ofa & farta art ac | (D) 7H oe a Vee e7

TBC : YRS/HPFAS/P/2023—A 3 P.T.O.


11. saa a ‘ea’ a vataaret ar % ?

(A) Fak (B) oR

(C) Ws ©) WK

12. fea VaR a oT um afeent cat afeant a fran & ?

(A) arate eafa wa (B) He-weay

(C) afr wa (D) aftawt

13. fea ver & usa 4 fea sin sa ae al sqm fafa ap vara at ?

(A) wsTTa (B) wa-faatta

(C) Jean (D) farewa

14.
AUER Gr frye ate BPA A area oe oh cater & ara aie fea geaact
wR sents adam %, art wera ae fea Z

(A) sehen (B) Wrage

(C) weer (D) wader

15. fiitaa waa & set va HI Se A we eh at em A aque F wy A to MA


aie GA :

(A) whraea (B) =7A

(C) uaa (D) FTA

TBC : YRS/HPFAS/P/2023—A 4
16. Wea wr at am :

(A) Sea (B) asarna

(C) aara (D) AR

17. srafitea’ wee HI Tet afe-fant etm :

(A) at: + fafea (B) aan + ffea

(C) aratt + fea * (D) aaff


+ fea
18. SH fou ST wee By es :
Paer/eaa-ea

(A) Regulation (B) Taxation

(C) Formation (D) Transaction

19. feet fasr at gd oat wer :

(A) fata (B) fares

(C) Atal (D) Water

20. ward anferital # anfea fie & aft cee a adest

(A) siftenrt (B) War

(C) ArRaA (D) faar

TBC : YRS/HPFAS/P/2023—A 5 P.T:0)

‘+
21. A precis must be how long ?

(A) One-third of original passage (B) Two-third of original passage

(C) Half of origina] passage (D) Same as of original ioekaue

22. Select the meaning of the De novo :

(A) Calm in arm (B) To the extent

(C) Prominent — (D) New

23. “Noting” means :

(A) Preparing a reply for a letter

(B) Preparing the evaluation of the working of an employee

(C) Preparing a note for taking a decision on a case

(D) All the above

24. Fill in the blank. “Building has been built .................... the new plan.”

(A) accordance to (B) in accordance with

(C) for (D) about

25. Choose the correctly spelt word :

(A) Bureaucracy (B) Bureaucrecy

(C) Bureaucrasy (D) None of these

TBC : YRS/HPFAS/P/2023—A 6
26. One who is not easily pleased by anything.

(A) Maiden — (B) Pessimist

(C) Vulnerable (D) Fastidious

27. Select the alternatives which best describes its use in the sentence “The new
law on ‘Right to Food safety’ will come into force next month.”

(A) Be forced upon the people

(B) Be associated from next month onwards

(C) Be implemented next month

(D) Be withdrawn next month

28. Man is mortal. (Change it into negative) :

(A) Man is not immortal (B) Man is not mortal

(C) Both (A) and (B) (D) Man is without mortal

29. Select the most appropriate word to fill in the blank. “The National war memorial
IS ..........se0eeee-ee+-. tO our Armed Forces.”

(A) Dedicated (B) Devoted

(C) Honoured (D) Inscribed

30. Give one word for “A man who wastes his money on luxury.”

(A) Extempore (B) Extravagant

(C) Nymph (D) Surge

TBC : YRS/HPFAS/P/2023—A 7 P.T.O.


31. What is the meaning of Idiom “A slap on the wrist”.

(A) Hard Punishment (B) Beating Someone

(C) Make someone sad (D) Warning or small punishment

32. What is meaning of this “Brain Drain” ?

(A) Mad person

(B) Emigration of fritellectuals

(C) Migration of skilled person to other countries

(D) None of the above

33. Change the Direct into Indirect sentence, She said, “I do not agree with you”. ©

(A) She says that she was not agree with me

(B) She told that she was not agree with him

(C) She told that she is not agree with me

(D) She told that she did not agree with me

34. Identify the items of business to be considered at a meeting is known as :

(ay Elysium (B) Bulletin

(C) Agenda (D) Statement

TBC : YRS/HPFAS/P/2023—A 8
ae

35. ‘Given below are four jumbled sentences. Select the option that given their correct
order :

(i) What was supposed to be holiday turned into a dangerous experience for
700 passengers on a cruise ship off the coast of Goa.

(ii) The Goa Government decided to evacuate the passengers with the help
of helicopters.

(iii) The ship broke down in rough seas and high-speed winds caused it to rock
heavily from side to side.

(iv) From the first 270 evacuated passengers, 22 had to be taken to Hospital.

(A) (z), (ii), (iit), (iv) (B) (), (wi), (iv), (iii)

(C) (i), (iii), (iv), (ii) (D) (i), (iii), (ii), (iv)

36. Once orders are passed in the note file, the dealing hand will .....................

{A) Put up draft letter (B) Put up D.O letter

(C) Put up draft order (D) Put up suitable draft

37. In which mode the Memorandum and Letter are written respectively.

(A) lst person and 3rd person (B) Ist person and 2nd person

(C) 3rd A Bes and lst person (D) None of these

38. What is meant by U.O note ?

(A) Urgent Office Note (B) Unofficial Office note

(C) Both (A) and (B) (D) None of these

TBC : YRS/HPFAS/P/2023—A . 9 P.T.O.


39. A book provides information on all branches of knowledge is called :

(A) Desperado (B) Cynic

(C) Encyclopedia (D) Elysium

40. Select the Antonym of HYPOCRISY :

(A) Fluent (B) Uprightness

(C) Burdensome (D) None of these

41. Save in exceptional circumstances, the maximum leave of any kind that can
be granted to a Government servant for a continuous period of not exceeding
five years is provided under Rule .......... shecenasdaei saxty :

(A) Rule 3 of CCS (Leave) Rules, 1972

(B) Fundamental Rule 18

(C) Rule 43 of CCS (Leave) Rule, 1972

(D) Supplementary Rule 6

42. The maximum amount of Encashment of Earned Leave admissible to a Govt.


servant who had resigned the Government Service :

(A) 300 days (B) 60 days

(C) 240 days (D) 150 days

43. In case of promotion, the employee may opt to get his pay fixed from the date of
promotion or from the date of next increment. The option is to be exercised :

(A) On the date of taking charge of the promotion post

(B) On the date of promotion

(C) Within one month from the receipt of order of promotion

(D) Within one month from the date of joining on the promotion post

TBC : YRS/HPFAS/P/2023—A 10
44. A Government Servant ceases to have any claim for leave to his credit, if he

has :

(A) Resigned to take up another appointment in Government Service

(B) Retired on superannuation

(C) Dismissed from Service

(D) Voluntarily retired

45. For the purpose of Travelling Allowance/Daily Allowance, the H.P. Government
Servants/employees are divided into :

(A) Three categories (B) Four categories

(C) Five categories (D) Six categories

46. A GPF subscriber has option to :

(A) Increase the rate of subscription once and/or decrease the same once in
a calendar year

(B) Increase the rate of subscription twice and/or decrease the same once in
a calendar year

(C) Increase the rate of subscription twice and/or decrease the same twice in
a calendar year

(D) Increase the rate of subscription once and/or decrease the same twice in

a calendar year

TBC : YRS/HPFAS/P/2023—A 11 PTO:


47. Compassionate Allowance for deserving case of dismissal or removal of a
Government Servant may be sanctioned :

(A) Not exceeding two thirds of pension or gratuity or both which would have
been admissible to him if he had retired on compensation pension

(B) Not exceeding one thirds of pension or gratuity or both which would have
been admissible to him if he had retired on compensation pension

(C) Not exceeding two thirds of pension or gratuity or both which would have
been admissible to him if he had retired on Retiring pension

(D) Nothing is admissible

48. The Leave sanctioning authority can waive the production of Medical Certificate
in case of an application for leave on medical grounds, if the period of leave
applied for is less than :

(A) 7 days (B) 3 days

(C) 10 days (D) 30 days

49. What is the maximum number of days of Earned Leave that can be granted
to a Government servant at a time in one spell ?

(A) 15 days é (B) 30 days

(C) 180 days (D) 300 days

50. Combination of Study Leave with Earned Leave shall not generally involve
a total of more Chan Aisccisccccciscerscdsssaases :

(A) 24 months (B) 28 months

(C) 32 months (D) 36 months

TBC : YRS/HPFAS/P/2023—A 12
51. Absence by a Government Servant after expiry of leave shall be debited to
his leave account as ...4....00ini.é.ii. to the extent such leave is due.

(A) Earned Leave (B) Half Pay Leave

(C) Extra Ordinary Leave (EOL) (D) None of these

52. At what rate Daily Allowance (DA) is admissible where an individual stay in
office free of cost :

(A) 100% (B) 75%

(C) 50% (D) 25%


53. An employee is drawing basic pay of Rs. 55,800/- w.e-f. Ist April, 2022 in the
Pay Matrix of Rs. 4,82,000-1,52,400 is appointed to a post which carries the same
Pay Matrix w.e.f. 10th October, 2022, the date of next increment will
be :

(A) 1st April, 2023 (B) lst of July, 2023

(C) 1st October, 2023 (D) 10th October, 2023

54. When a Government Servant holding an ex-cadre post is promoted or appointed


regularly to another post in his cadre, his pay in the new cadre post will be
fixed :

(A) With reference to his presumptive pay in the cadre post only, which he
would have held, but for his holding the ex-cadre post

(B) At the minimum of the Pay Matrix

(C) With reference to his pay on the ex-cadre post

(D) None of the above

TBC : YRS/HPFAS/P/2023—A 13 P.T:0:


55. Travelling Allowance is not granted to Government employee to reimburse him
the expenditure incurred on travel in relation to :

(A) Tour on official duty/in public interest

(B) Transfer to another station in public interest

(C) On retirement

(D) None of the above

56. In which of the following conditions is “Daily Allowance” inadmissible ?

(A) For a continuous halt of 180 days at a station on tour

(B) In gh ile where free boarding and lodging is availed

(C) When absence from Headquarters exceeds 12 (twelve) hours

(D) When a Restricted Holiday is availed while on tour

57. When the appointment to a lower post is made on employee’s own request under
FR 15(a), his pay shall be regulated under rule :

(A) FR 22(1\(a\(1) — (B) FR 22(1\(a\(2)


(C) FR 22(1\(a)(3) (D) FR 22-B
58. When a Government Servant is reduced to a lower service, grade or post or
to a lower time scale whether for a specific or unspecified period, the pay in
the lower service, grade or post or lower time scale would be regulated in
accordance with :

(A) FR-22(1)(a)(1) (B) FR-23

(C) FR-27 (D) FR-28

TBC : YRS/HPFAS/P/2023—A 14
59. As per Rule-49 of the CCS (Pension) Rules, 1972 in calculating the length of qualifying
service, fraction of a year equal to .............:4+.4.+.-.:. months and above shall be treated

as a completed one half-year and reckoned as qualifying service ?

(A) Two months (B) Three months

(C) Four months (D) Six months

60. Maximum Pension & Family Pension in Himachal Pradesh is limited to .................
per month.

(A) Rs. 1,25,000/- and Rs. 75,000/-

(B) Rs. 1,12,050/- oa Rs. 67,230

(C) Rs. 39,500/- and Rs. 23,700/-

(D) None of the above 7

61. A Government Servant under suspension can avail the facility of Leave Travel

Concession :

(A) To visit Home Town (B) To visit any place in India

(C) Both (A) and (B) (D) None of these

62. Period of unauthorized absence shall not be treated a8 .........csccseeeee for calcu-
lating pensionary benefits.

(A) Addition to Qualifying Service (B) Non-Qualifying Service

(C) Qualifying Service (D) None of these

TBC : YRS/HPFAS/P/2023—A 15 P.TO:


63. In case of local journeys for the absence from headquarters is more than 6
hours but less than 12 hours, DA is allowed at ...............000c000e % of ordinary
rate.

(A) 100% (B) 35%

(C) 50% (D) 70%

64. In addition to the admissible pension, what will be the additional pension payable
to the retired Government servant after completion of eighty years of age or
above (i) From 80 years to less than 85 years and (ii) 100 years and above :

(A) (@) 20% and (ii) 30% (B) (@) 20% and (ti) 40%

(C) (i) 20% and (ii) 50% (D) (i) 20% and (ii) 100%

65. For the purpose of TA on transfer, family must perform the journey not later
than :

(A) One month after the transfer

(B) Three months after the transfer

(C) Six months after the transfer

(D) Six months after the transfer

66. Mr. “X” a Government employee retired on superannuation on 31.10.2022


drawing basic pay of Rs. 62,200/- in the Pay Matrix of Rs. 53,600-1,70,100 w.e.f.
1st November, 2021. If commutation factor for his age on next birthday is 8,371,
the commuted value of pension payable to him shall be :

(A) Rs. 12,49,623 (B) Rs. 12,49,622

(C) Rs. 20,00,000 (D) Rs. 10,00,000

TBC : YRS/HPFAS/P/2023—A 16
67. Wf a retiring employee and his family want to travel from the last station of
duty to either home town or any other place of their choice, they shall not
be entitled to :

(A) Joining time

(B) Composite transfer grant

(C) Transportation of conveyance

(D) All of the above

68. A Government Servant to be eligible for pension should have a qualifying service |
of at least :

(A) 20 years (B) 10 years

(C) 33 years (D) 5 years

69. Retirement Gratuity is admissible to an employee if he retires after


completion of :

(A) 5 years of qualifying service

(B) 10 years of qualifying service

(C) 15 years of qualifying service

(D) 20 years of qualifying service

70. If an employee dies while in service, having a qualifying service of 18 years,


the amount of death gratuity shall be :

(A) 18 times emolument (B) 12 times of emolument

(C) 20 times of emolument (D) 33 times of emolument

TBC : YRS/HPFAS/P/2023—A 17 P.T.O.


Ti. Enhanced Family Pension is payable to the family of a deceased employee from

the date of death up to a period of :

(A) 7 years (B) 15 years

(C) 10 years (D) 20 years

712. Normally minimum rate of subscription to GPF is :

(A) 6% of emoluments (B) 84% of emoluments

(C) 10% of emoluments (D) 14% of emoluments

73. A subscriber shall subscribe monthly to the GPF Fund except during the period
when he is on/under ........0...::::00e0s

(A) Training (B) Leave.

(C) Suspension (D) All of these

74. Which of the following reasons for withdrawal from GP Fund requires the
eligibility condition of completion of 15 years of service or within 10 years before
the date of superannuation whichever is earlier ?

(A) Building or acquiring a ready built flat

(B) Purchasing consumer durable like TV, VCR, Washing Machine, Computers
etc,

(C) Purchasing a house site

(D) Renovating ancestral house

TBC : YRS/HPFAS/P/2023—A 18
75. The Deposit Linked Insurance benefit is allowable if the subscriber has put
in at least :

(A) One year’s service (B) Three years’ service

(C) Five years’ service (D) Six years’ service

76. Family for the purpose of LTC does not include :

(A) Unmarried daughters

(B) Married daughters living with their husbands

(C) Married daughters divorced, abandoned or separated from their husbands

(D) Widowed daughters

77. When no advance is taken for LTC, the claim should be submitted within how
many months from the date of completion of return journey ?

(A) Two months (B) Three months

(C) One year (D) One month

78. In exceptional circumstances, a Government servant is entitled to seek change


of Home Town for the purpose of availing LTC :

(A) Once in the entire service

(B) Twice in the entire service

(C) Thrice in the entire service

(D) Four times in the entire service

TBC : YRS/HPFAS/P/2023—A 19 P.T.O.


~
79. Mr. *® due to retire on superannuation on 31.12.2022, applied for Commuted
Leave for 20 days w.e.f. 01.11.2022 and visited a holy place in Amritsar availing
LTC. The Leave Sanctioning Authority :

(A) has the power to sanction earned leave on the ground that he had availed L.T.C.

(B) has the power to refuse the leave keeping in view the exigencies of public
service

(C) has the power to sanction Extra Ordinary Leave (EOL)

(D) None of the above

80. Government servants are not entitled to leave salary while availing :

(A) Half pay leave (B) Commuted leave

(C) Extraordinary leave (D) Maternity leave

81. Which among the following will count for the purpose of increment as provided
under FR-26 ?

(i) All leave except EOL without MC

(ii) Officiating period in higher post will count for increment in the lower post

(iii) Period of foreign service

(iv) Period of joining time

(A) Only (i), (iii) and (iv) (B) Only (ii), @ii) and (iv)

(C) Only (iv) (D) All of these

TBC : YRS/HPFAS/P/2023—A 20
82. ‘Duty’ includes the period of :

(A) Training

(B) Service as a probationer

(C) Period spent on Foreign Service

(D) All of the above

83. ‘Pay’ means the amount drawn monthly by a Government Servant as specified
IN the: Rule. csessckesctetceste ces.

(A) FR 9 (20) (B) FR 9 (25)

(C) FR 9 (21)(a) 5; — (D) Fr 9 (23) (a)

84. Personal pay means additional pay granted to a Government Servant due to
loss of a substantive pay of :

(A) A tenure post

(B) A temporary post

(C) A substantive post due to disciplinary measure

(D) A substantive post otherwise than as a disciplinary measure

85. An order of penalty withholding ‘next increment’ for a specified period implies :

(A) One increment falling next due is to be withheld for the specified period

(B) All the increments falling due during the specified period shall be withheld

(C) Only one of the increments falling due during the specified period shall
be withheld

(D) None of the above

TBC : YRS/HPFAS/P/2023—A 21 P:T.0.


86. A tenure post is a/an :

(A) Ad hoc post (B) Permanent post

(C) Temporary post (D) Ex-cadre post

87. ‘Licence Fee’ is the amount charged/recovered for the facility of :

(A) Attached Vehicle (B) Government Accommodation

(C) Hostel facility for children (D) All of these

88. What is the prescribed time limit for submission of the medical claims after

completion of treatment ?

(A) Within one — (B) Within six months |

(C) Within one month (D) Within three months

89. “Re-appropriation” means the transfer of funds :

(A) From Capital Expenditure to Revenue Expenditure

(B) From one demand to another demand

(C) From one primary unit of appropriation to another such unit

(D) All of the above

TBC : YRS/HPFAS/P/2023—A 22
ie,

90. If the amount provided in the sanctioned budget is found to be insufficient


during a financial year additional sums are sought as :.

(A) Vote on Account (B) Appropriation Account

(C) Demands for Grant | (D) Supplementary Grant

91. What is the quantum of joining time admissible on transfer at the same station ?

(A) One day (B) Two days

(C) Three days . (D) No joining time is admissible

| 92. Which of the following is correct ?

(A) Charged expenditure is voted by the Parliament/State Legislature

(B) Charged Expenditure does not require submission for vote by Parliament/
State Legislature

(C) Charged expenditure is not charged on the Consolidated Fund of India/State

(D) All of the above

93. A sanction to an advance or a non-refundable withdrawal from Provident Fund

shall, unless it is specifically renewed, lapse :

(A) At the end of the financial year in which it is sanctioned

(B) On the expiry of a period of Twelve months from the date of sanction

(C) On the expiry of a period of three months from the date of sanction

(D) None of the above

TBC : YRS/HPFAS/P/2023—A 23 PTO.


~~
94. What is/are not the duties and responsibilities of a Controlling Officer in respect

of funds placed at his disposal to ensure ?

(A) That the expenditure is incurred in public interest

(B) That the expenditure is incurred for the purpose for which funds have been

provided

(C) That the expenditure does not exceed ne budget allotaGion

(D) None of the above

95. Non-recurring expenditure means :

(A) The expenditure which is incurred at periodic intervals

(B) The expenditure sanctioned as a lump sum charge whether the money is

paid in lump sum or in installments

(C) A portion of the supply under each Minor Head, which is allotted to a

prescribed sub division of the Head as representing one of the primary

objects of the supply

(D) None of the above

96. ‘Physical verification of all stores should be made at least :

(A) Once in three years (B). Once in six months

(C) Once in a year (D) Once in five years

TBC : YRS/HPFAS/P/2023—A 24
97. An employee holds lien on a post :

(A) While on Foreign Service

(B) While under Suspension

(C) During joining time on transfer to another post

(D) All of the above

98. If a government servant holds a post carrying definite rate of pay sanctioned

without limit of time, hes it may be treated as :

(A) Post under probation period

(B) Post may be treated as permanent

(C) Post may be treated as provisional

(D) None of the above

99. A government servant may be required to subscribe to a provident fund, a

_ family pension fund or other similar fund in accordance with the .............-

(A) Rule 16 of CCS (Pension) rules, 1972

(B) Rule 16 of CCS (GPF) rules, 1960

(C) Rule 16 of Fundamental Rules

(D) None of the above

TBC : YRS/HPFAS/P/2023—A 25 ; PES:


100. If a Government Servant continues service but in different posts, then what

is the ruling for considering of fresh medical examination ?

(A) There is no need of fresh medical examination

(B) For every appointment fresh medical examination is needed

(C) Every five years of service

(D) None of the above

101. The term ‘Foreign Service’ means :

(A) A service in a foreign country

(B) A service where pay and allowances are payable from a source other than

Consolidated Fund of India/State

| (C) Transfer of an employee on permanent appointment

(D) A service in India in a foreign organization

102. Advance increment(s) to an employee may be granted under FR 27 by :

(A) The authority competent to create a post, whether temporary or permanent

(B) The Authority which appoints the employee

(C) Head of the Department

(D) None of the above

TBC : YRS/HPFAS/P/2023—A 26
103. -e’ is the remuneration paid to a Government servant from a source other
than :

(A) Consolidated Fund of India

(B) Consolidated Fund of a State

(C) Consolidated Fund of a Union Territory

(D) All of the above


104. Which of the following is to be treated as ‘emoluments’ for calculating Standard
Licence Fee under FR 45-C ?

(A) Hill Compensatory Allowance (B) Winter Allowance

(C) Dearness Allowance (D) All of these

105. Extra Ordinary Leave (EOL) under FR 26(b), is counted as duty for increment
in the following circumstances :

(A) EOL granted due to inability of a Government Servant to join or rejoin


duty on account of civil commotion

(B) EOL granted to a Government Servant for prosecuting higher technical


and scientific studies

(C) EOL granted to a Government servant on production of medical certificate


of his illness

(D) All of the above

106. Mr. ‘A’ got his last increment on 1st March, 2022. When will he get his next
increment if he had availed EOL on ailment of his wife w.e.f. lst September,
2022 to 7th October 2022 ?
(A) 7th April, 2023 (B) 1st April, 2023

(C) 1st March, 2023 (D) 1st January, 2023

TBC : YRS/HPFAS/P/2023—A 27 P.T.O.


107. No honorarium should be paid for :

(A) Meritorious work such as working for long hours

(B) Special work in arbitration case

(C) Exemplary work of commendable nature and devotion to duty

(D) All of the above

108. Service Book is to be shown to the concerned employee :

(A) Whenever any entry is made (B) Every month

(C) Every year (D) Every three years

109. An employee under suspension is entitled to receive :

(A) Last Pay drawn (B) Substantive allowance

(C) Leave salary (D) Subsistence allowance

110. The budget shall contain the following :

(A) Estimates of all revenue expected to be raised during the financial year
to which the budget relates

(B) Estimates for all expenditure for each programme and project in a financial
year

(C) Estimates of all interest and debt servicing charges and any repayments
on loans in that financial year

(D) All of the above

TBC : YRS/HPFAS/P/2023—A 28
111. “Drawing and Disbursing Officer” means :

(A) Head of the Department entrusted with the responsibility of controlling

the incurring of expenditure and/or the collection of revenue

(B) Head of the Department, Head of Office and also any other officer

designated by Head of the Department, to draw bills and make payments

on behalf of the State Government

(C) An authority declared to be Head of Office in relation to receipt and

expenditure under any Head of Account

(D) An officer responsible and authorized to execute a work as per Public Works

Department specifications

112. Standards of financial propriety include :

(A) Every officer shall exercise the same vigilance in respect of expenditure

incurred from public moneys, as a person of ordinary prudence would exercise

in respect of expenditure of his own money

(B) The expenditure shall not be prima facie more than the occasion demands

(C) No authorized officer shall exercise its powers of sanctioning expenditure,

to pass an order which will be directly or indirectly to his own advantage

(D) All of the above

TBC : YRS/HPFAS/P/2023—A 29 P.T.O.


113. Original works does not include :

(A) All new constructions

(B) Substanital additions and alterations to existing works

(C) Special repairs to newly purchased or previously abandoned buildings or


structures

(D) Works undertaken to maintain buildings and fixtures

114. Surplus or obsolete or unserviceable goods shall be disposed of by :

(A) ‘Obtaining bids through advertised tender

(B) Public auction

(C) Any other mode

(D) All of the above

115. GeM means :

(A) General electronic Market (B) A precious Stone

(C) Government e-Marketplace (D) General Manager

116. In which of the following parts, revenue received by the State Government
is credited ?

(A) Consolidated fund of State (B) Contingency Fund of State

(C) Public Account of State (D) None of these

TBC : YRS/HPFAS/P/2023—A 30
117. Capital Expenditure is said to be an :

(A) Expenditure which is incurred with the object of acquiring tangible assets

of a permanent nature or enhancing the utility of existing assets

(B) Expenditure is incurred on maintenance, repair, upkeep and working

expenses on assets already acquired

(C) Expenditure incurred on acquiring a temporary asset

(D) All of the above

118. The Annual Financial Statement is commonly known as :

(A) Demands for Grants (B) Budget

(C) Appropriation Accounts (D) Finance Accounts

119. Payment made in satisfaction of Court decree is known as :

(A) Court Expenditure (B) Voted Expenditure

(C) Charged Expenditure (D) Office Expenditure

120. “Vote on Account” is :

(A) Provisional allocation made by the Administrative Department

(B) Authorized by the Finance Department

(C) Passed by the State Legislature

(D) Authorized by the Treasury Officer

TBC : YRS/HPFAS/P/2023—A 31 PURO.


SPACE FOR ROUGH WORK
wea ar & feu tam

TBC’: YRS/HPFAS/P/2023—A 32
1

H.P. PUBLIC SERVICE COMMISSION, SHIMLA

HPF&AS (MAIN) EXAMINATION, 2023

PAPER - I - ENGLISH AND HINDL

TIME ALLOWED: 03 HOURS MAXIMUM MARKS: 150

NOTES:

1. Attempt Question No. 1 which is compulsory. Answer Part (a) of Question No. i
in English and Part (b) of Question No, 1 in Hindi. Attempt any Two questions
from PART - I and Two from PART - IT.
Pr All questions carry equal marks. Sub division of marks are indicated against
each.
3. Attempt PART - I ENGLISH in English and PART - Il HINDI in Hindi.
4. Indicate the same question number and its part as assigned in the question
number while answering the same, failing which such answer may not be
evaluated.
5. Answer all parts of question consecutively.

Q. No.1 (a) An officer working in the Department of Agriculture proceeded on LTC to


visit Port Blair via Kolkata on 09/01/2023 and stayed at Kolkata to meet his
friends and relatives. His flight to Port Blair was scheduled on 13/01/2023.
However, a sea-storm in the Bay of Bengal was reported on 13/01/2023 and
14/01/2023 resulting in cancellation of all flights to Port Blair on these dates.
He rescheduled his journey to Port Blair on 15/01/2023. But also, the "flight
was cancelled. His return ticket for Delhi was on 18/01/2023. As a result of
this, he could not go to Port Blair and returned to Shimla from Delhi on
19/01/2023. Kolkata was not the declared place of visit on LTC. On his
return to Shimla, he submitted an application for ex-post facto approval for
change of destination for availing LTC. Please examine his application and
put up a note for consideration & decision of the competent authority.
{15 Marks)

(b) aaa fart a ca a ae (odt-at) ft fare 18-08-2017


% areas & fAgor

are} Paw & , frre avers a ae ara Pea rar FH Serie Ararat F ae st
wef) wae aot oe ake & fru safe adi faa F Paik 2 sfParfaat
& ta Fateh at ater vat % fase oe / Aart at orf 35 (Acta)
at Ft
2

MY ae BC AH S, See Vara eat ST aaa F1 art Bhs ae & fore tet ef

% feu fate aa areas # ge aratea age (aeat) wate Feqet

area
/ Hoyer Ueto / arset F fecatrar sfeartera onferat & ver F ate
wai Bret Ve ft Sl aa F 1 Maa Gara F ar BPH A eo Here A TTT
vet feat at tat & waht fate 18-08-2017
at arét fAéor at were @

apa & fere ast aafeat & cara H ava war am saa HE At GeotasT
Fear area ca safe wnat afar / afar a es site arkare
at arait

fara afea (arts) arse acne Ft ace a ast aafea afearhat Fr

ests A aes fore He AT BE.

(15 Marks)

PART - 1 - ENGLISH (Attempt any two (Q2) questions from this part)

Q.No.2 Make a precis of the following and suggest a suitable title for the same.

It is not that India did not know Democracy in the past. There was a time
when she was studded with republics and even where there were monarchies,
they were either elected or limited. They were never absolute. But in the
course of time India lost that democratic system. Will she lose it a second
time? I do not know. But it is quite possible that in a country like India-
where democracy from its long disuse must be regarded as something quite
new-there is danger of democracy giving place to dictatorship. It is quite
possible for this newborn democracy to retain its form but to give place to
dictatorship in fact. If there is landslide, the danger of the second possibility
becoming actuality is much greater.
3

If we wish to maintain democracy, not merely in form but also in fact what
must we do. The first thing in my judgment we must do to hold fast to
constitutional methods of achieving our social and political objectives. It
means we must abandon the bloody methods of revolution. It means we must
abandon the method of civil disobedience non-cooperation. When there was
no way left for constitutional methods for achieving economic and social
objectives there was a deal of justification for unconstitutional methods. These
methods are nothing but the Grammar of Anarchy, and the sooner they are
abandoned the better for us.

The second thing we must do is to observe the caution which John Stuart Mill
has given to all who are interested in the maintenance of democracy, namely
not to lay their liberties at the feet of even a great man, or to trust him with

powers which enable him to subvert their institutions. There is nothing


wrong in being grateful to great men who have rendered lifelong services to
the country. But there are limits to gratefulness.

The third thing we must do is not to be content with mere political democracy.
We must make our political democracy a social democracy as well. Political
democracy cannot live unless there lies at the base of it social democracy.
What does social democracy mean? It means a way of life which recognizes
liberty, equality and fraternity as the principles of life. These principles of
liberty, equality and fraternity not to be treated as separate items in a trinity.
They form a union of trinity in the sense that to divorce one from the other is
to defeat the very purpose of democracy. Liberty cannot be divorced from
equality; equality cannot be divorced from liberty. Nor can liberty and
equality divorced from fraternity. | With equality, liberty would produce
supremacy of the few over the many. Equality, without liberty, would
individual initiative. Without fraternity, liberty and equality would not
become a natural course of things. It would require a constable to enforce
them.
We must begin by acknowledging the fact that there is complete ioe of
two things in Indian society. One of these is equality. On the social plane, we
have in India a society based on the principle of graded inequality which
means elevation for some and degradation for others. On the economic plane
we have a society in which there are some who have immense wealth as
against many who live in abject poverty. In politics we have equality and in
social and economic life we have inequality. How long shall we continue to
deny equality in our social and economic life? If we continue to deny it for
long we will do so only by putting our political democracy in peril. We must
remove this contradiction at the earliest possible moment or else those who
suffer from inequality will blow up the structure of our political democracy.

(25 +5 = 30 Marks)

Q. No.3 (a) Translate the following passage into Hindi:

It has been often seen that more than one patient is found on a bed in
Casualty Department of medical colleges, where patients are likely to
catch other infections. As a solution to deal with this situation,
Casualty Department of these medical colleges will be upgraded to
Emergency Medicine Department. Critical Care Blocks (CCBs) of 50
bed capacity will be constructed in these institutions at a cost of Rs.150
crore under this initiative. For providing 24x7 emergency services,
availability of specialists, medical officers, staff nurses and other para
medical staff will be ensured in these institutions. A mechanism for
establishing coordination with nearby health institutions will be put in
place to cope with situation arising from high number of patients.

(10 Marks)

(b) Distinguish the meanings of the following phrases by using them in


sentences of your own?

(i) call on, call in


5

(ii) turn on, turn down

(iii) runup, rundown

(iv) setup, setin

(v) to bring up, to bring about

(5 x2 = 10 Marks)

(c) Do as directed:-

(i) | The boys were singing the national anthem. (Begin with ‘The

national anthem’ then rewrite the sentence.)

(ii) _—‘ Artificial tank of water for keeping fishes. (Give one word)

(iii) He has married his three daughters. (Correct the sentence)

(iv) A group of parrots is a (Complete the sentence)

(v) The employees are divided four categories with


reference to their grades. (Fill in the blank)

(5 x 2 = 10 Marks)

Q. No. 4 (a) Write a paragraph (in about 200 words) in English on any one of the
following topics:

(i) Probabilities of Tourism in Himachal Pradesh.

(ii) | Grievance redressal mechanisms in Government.

(15 Marks)

(b) Write a letter to your younger brother explaining him about the pros
and cons of Goods and Services Tax (GST) that is levied recently in

India.

(15 Marks)
6

PART - IIl_- HINDI (Attempt any two (02) questions from this part)

Q. No.5 spits Are TT aH Ter at Tafsa edt S1, TTT 200-250

geet Fup fare / He dae He

(30 Marks)

Q.No.6 = (a) aaqt Fat 16 (STF 48,700 - 154,300) F 48,700 eae ar Aaa TTA

a art «aH ATHY HAATT BT 19-06-2023 4 Ty Te Aaa HAT

17 (e747 53,600 - 55,200 - 56,990 - 58,600............. 1,70,100)

at afta arart
ae art aed fore fee Peat aT a Gee
arett aaa afe Ft aréra aT 01-08-2023 %, ae ata aca Pratihte

aed ar faHed
AAT Sl HIAT Ada May aey
BT IST TAT He

(20 Marks)

(5 x 2 = 10 Marks)

Q.No.7 (a) Translate the following into English:

@) acerca aot FF ast ge oheacerat Ft Ate at haar feat


rl
7

(i) 9 aearét wart ace arfera arar-foar & feo watt ar ara

TST AHA FI

Gi) freee 4} aqafeaft 4 sera Rreeearhat adage frees


Tart

(iv) frafha =a a aaafeod wea art & fee samara


artare Ft aTeatt |

(vy) freee a araterarerer ar pe facie orfat searattara At 2

(5 x 2 = 10 Marks)

(b) frafeafac at fect 4 aqare Ht H Seg FSat area F yar He


(i) prima facie

(ii) rough draft

(iii) accessories

(iv) revolving fund

(v) status quo ante

(5 x 2 = 10 Marks)

(c) frafefaa aaa oreat & foro wae ore ferfau aero area A yar
Fe
Gi) aera a fara Get aS aT a TT a
Gi) Peet & qa a set erHe Sa Ie aT ATI
(ii) tT Pett are At emer a1
(iv) avatar
rat Fa oH
(v) aa @a fATAT AT aa
(5 x 2 = 10 Marks)
aR
8

SPACE FOR ROUGH WORK


1

H.P. PUBLIC SERVICE COMMISSION, SHIMLA


HPF&AS (MAIN) EXAMINATION, 2023
PAPER - IT - OMNIBUS ACCOUNTS (WITHOUT BOOKS)

TIME ALLOWED: 03 HOURS MAXIMUM MARKS: 150

Attempt any five questions. Marks are indicated against each question.
Quote Rule(s) in support of your answer where necessary.
All parts of a question should be attempted at one place.
Simple calculator is allowed.
Indicate the same question number and its part as assigned in the question number
while answering the same, failing which such answer may not be evaluated.
The medium of examination shall be English for this paper.

Q.No.1 (a) In the context of General Provident Fund Rules, what do you understand by the
term “Fund”? Under which broader division of accounts, General Provident
Fund is classified and how it strengthens State Government finances?

(b) What benefits accrue to the subscriber(s) by investing money in General

Provident Fund indicating the provisions of Income tax attracted on investment /


interest on investment under General Provident Fund?

(15 + 15 = 30 Marks)

Q. No.2 Assuming that you are posted as Internal Audit Officer in H.P. State Civil
Supplies Corporation and vested with the of powers of Controlling Officers for
the purposes of Travelling Allowance in respect of the internal audit staff.
Further, assume that the internal audit staff frequently undertakes tours to field
offices / fair price shops spread all over the state for conducting internal audit /
physical verification of inventories and expediting submission of timely subsidy
claims for re-imbursement. Under the Travelling Allowance Rules, the
Controlling Officer is expected to ensure that touring turns out productive and
does not become a source of profit to the recipient? What proactive measures,
2 ~

checks and counter checks would you apply as a Controlling Officer in relation to

the following aspects indicating documents to be relied upon:

(a) Frequency of tours


(b) Duration of each tour

(c) Work done / Performance

(30 Marks)

Q. No. 3. In the light of Leave Travel Concession Rules, attempt the following:

(a) Can a “Home Town” once declared and accepted by the Controlling
Officer be altered subsequently? If so, what tests would you apply to
determine whether the request for change of Home town be accepted or
not?

(b) If bus tickets submitted for reimbursement of Home Town LTC are found
false before passing of claim, how would you regulate the claim and what
action would you propose for the delinquency?

(c) | Draw a check list for the guidance of staff handling LTC claims to avoid

such recurrences in future and to avoid misuse of LTC.

(30 Marks)

Q.No.4 How would you process the Pension, Commutation of Pension and Gratuity case
of an employee who is at the verge of superannuation and against whom:

(a) both departmental as well as criminal proceedings are pending;

(b) Criminal proceedings concluded before the date of superannuation and


employee acquitted but departmental proceedings are pending.

(30 Marks)

QO.No.5 Assuming that you have been posted as Section Officer in the Department of
Elementary Education, Himachal Pradesh and you come across promotion orders
of staff having been made without insertion of “Option Clause” for fixation of pay
from the date of accrual of increment which has resulted pouring in of number of
3

representations. Further, in the absence of “Option clause” in the promotion


orders, many of the staff members exercised the options which were entertained
and their pay regulated accordingly. It was contended by the representationists
that they could not exercise the Option within the time period prescribed for the
purpose as the Option Clause was missing in the promotion orders and requested
for allowing them to exercise the Option. It was also noticed that some of the
representationists are at the verge of retirement and exercising option may not turn
out to be beneficial to them.

Given the situation, you are required to indicate the provisions of the Rules
attracted in the matter, bringing out clearly the points on which decision on the
representation would hinge and how would you advice the authorities to proceed
further in the matter?

(30 Marks)

Q.No.6 Assuming that you are posted as an Administrative Officer in H.R.T.C. (Himachal
Road Transport Corporation) and vested with the powers of sanctioning of leave
in respect of the Class III & IV staff working at the headquarter as well as in the
field. The absentee statement of the past years reveals that at the fag end of each
financial year, employees generally take recourse to availing leave and in certain
cases resort to “Overstayal of Leave” and “Absence from Duty” making it difficult
to the management to run the operations.

Given the position, you are required to draw distinction, consequences and
provisions of the rules for regulating matters of Overstayal of leave and Absence
from duty in the format given below:

Aspect Overstayal of Leave | Absence from duty


1. Points of differences.
Give examples
2. Consequences & Impact
on Pay and Pension.
3. Provisions of the Rules
for regulating the period.
(30Marks)
Q. No.7. Attempt the following:

(a) Enumerate cases where Commutation of pension is permissible without

Medical examination and also cases where Medical examination is a


condition precedent for Commutation of Pension.

(b) Agovernment servant’s leave account on 21“ June, 2021 shows earned leave
balance of 200 days. He proceeded on earned leave for 30 days from 21“
June, 2021. What will be the balance of earned leave in his account on
resumption of duties after leave.

(c) State the entitlements for Transfer Travelling Allowance if both husband and
wife are government servant and transferred as under:

Transfer Entitlement & conditions

If both are transferred at the same time or

within six months from one and the same

old station to one and the same new

Station in public interest


If a husband or wife is transferred after 60
days of the transfer of spouse but within
six month

(10 + 10 + 10 = 30 Marks)

Des
1

H. P, PUBLIC SERVICE COMMISSION, SHIMLA


HPF&AS (MAIN) EXAMINATION, 2023
PAPER - Ill: - FR,SR AND H.P. FINANCIAL RULES, 2009

TIME ALLOWED : 03 HOURS MAXIMUM MARKS : 150


NOTES:
1. Attempt any Five (05) question in all. At least (02) two from each Part I & Il and
remaining 5" question may be attempted from any part.
2. All question carry equal marks. Marks are indicated in the bracket against each
question.
3. Indicate the same question number and its part as assigned in the question number
while answering the same failing which such answer may not be evaluated.
Answer all question alongwith its parts consecutively.
iS

The medium of examination shall be English for this paper.

PART -I

Q. No.-1 Differentiate and distinguish between the following terms (Any five):-

(a) “Suspension” and “Deemed Suspension”

(b) “Cadre” and Lien”


(c) “Joining Time Pay” and “Substantive pay”
(d) “Travelling Allowance and Compensatory Allowance”
(e) “Tenure Post” and “Permanent Post”
(f) “Foreign Service & “Deputation”

(6 x § =30 Marks)

Q. No.-2 (a) “Service Book contains minute records of service career of a government

servant”. While commenting on this Statement, explain various kinds of


personal claims of a government servant which are regulated in accordance
with Service Book entries and paid to him under the rules.

(b) Whether date of birth once recorded in Service book at the time of entry into
government service can be changed subsequently? If so, describe the
procedure for doing so as per rules.
(15 x 2 = 30 Marks)
2 vs

Q. No.-3 (a) What is joining time and how its entitlements regulated with reference to

C.C.§ (Joining Time) Rules and latest instructions of Himachal Government


for allowing joining period to its employees in case of transfer?

(b) What is the procedure for tendering Resignation by Government Service


from his post? Explain the difference between Resignation tendered on
“personal grounds / affairs” and resignation tendered by a government
servant on “technical grounds” which is mere formality. Also explain who
is competent authority to accept such resignation given by an employee.
(15 x 2 = 30 Marks)

Q. No.-4 (a) What is the prescribed period for exercising “compulsory Review” in case of
an employee facing suspension in disciplinary proceedings? How the amount
of Subsistence Allowance varied under Rules during such review by
Competent Authority.

(b) Whether dismissal and removal from service in case of employee tantamount
to “forfeiture of past service”? If so, how does the same impacts financial
benefits like leave encashment of unavailed earned leave in leave account and
other benefits which are available to an employee on his pre mature /
voluntary retirement etc.

(c) Explain in what different situations substantive holder of the post retains the
lien on his post. Describe the events when lien gets terminated.
(10 x 3 = 30 Marks)

PART-II

Q. No.-5 Distinguish and differentiate between the following terms:-

(a) “Appropriation” and “Re-appropriation”.


(b) “Charged Expenditure” and “Voted Expenditure”.
(c) “Recurring Expenditure” and “Non-Recurring Expenditure”.
(d) “Contract” and “Contractor”
3

(e) “Capital Expenditure” and “Revenue Expenditure”


(6 x 5 = 30 Marks)

Q. No.-6 (a) “Budget formulation is three years phenomena”. While commenting on this
statement, explain main contents of Budget which need to be incorporated in
the budget estimates.

(b) What do you understand by re-appropriation of funds? Explain the situations


when re-appropriation of funds is permissible and when the same not
permissible under the rules.
(15 x 2 = 30 Marks)

Q. No.-7 (a) Explain the fundamental principles of public buying which are required to be
observed by the authorities in procurement of goods and services in different
Government institution.

(b) Describe basic principles to be observed by the authorities while entering into
contracts.

(15 x 2 = 30 Marks)

Q. No.-8 (a) Describe the period for preferment of Travelling Allowance claim, L.T.C.
claim and Medical reimbursement claim by a government servant, its
presentation by the Drawing and Disbursing officer to concerned Treasury for
payment. Are there any provisions in the Rules to re-validate such time
barred claims, if so, explain the procedure for the same.

(b) Differentiate between “Grants-in-Aid” sanctioned by the Government to


Public Body / Institutions known as “Purpose Specific Grant” and
“Discretionary Grants”. How these accounts are to be maintained for the
audit purpose?

(c) Explain the procedure for communication of Financial Sanctions and orders
issued by the Competent Authority.

(15 + 10+ 5 = 30 Marks)


38 ok oe
SPACE FOR ROUGH WORK

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