MSO A & E Chapter 8 & 9 (Guide Part 1) PDF
MSO A & E Chapter 8 & 9 (Guide Part 1) PDF
MSO A & E Chapter 8 & 9 (Guide Part 1) PDF
PRAMOD
GUIDE
PART I 2013
PRAMOD
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If you have plenty of time, read the CPWD Works Manual and CPW
Department code & List of Major and Minor Head also. Questions may be
asked from anywhere from the text, so when you read the materials, read
between the lines and expect a question anywhere around. With the
introduction of minus mark system from 2013 onwards, the candidates need
to be more precise on the selection of answers from the options rather than
the erstwhile system where sufficient scope was available for guessing and
scoring marks.
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While going through the syllabus, you may encounter with some doubts
which need to be clarified as soon as possible with any competent staff
because it may have an impact on understanding of the further chapters.
After reading the study materials as per syllabus, try to practice answering as
much as objective type questions. Whenever you answer a wrong option, go
back to the concerned text and refer the para and learn the answer in depth.
Be happy when you answer rightly in the mock test, but when you are
wrong, be more alert at the question and read deeply the relevant portion of
the answer from the text.
There are a few difficult chapters like Transfer Entry and Accounting
practicals. Dont worry about this danger. Instead of it, give more
concentration on your strong areas and score full marks there without giving
a chance for guessing. That is enough.
Start preparation very early. Dont wait for the last moment. Last minute
hurry will get you nothing but confusion and sure failure. So wherever and
whenever you get time, learn something new related to your SAS exam. For
example, keep a note on a piece of paper in which you can write down the
all form numbers like CPWA 1-Cash book, CPWA 2 Imprest Account etc.
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and put it in your pocket or wallet. Learn it while you are on the bus, train
or on a short journey/function.
It may badly affect the studies. To tackle this, after a comprehensive reading
find some time to sit in a group with like minded people and conduct
combined study.
Usually the questioners twist the question or disguise the answers to confuse
the candidate. But this advantage of the questioner is not possible in
questions related with form numbers and its usage. So you can definitely
score the full marks in this area. There are 95 forms in CPWA code and 8 in
Forest Accounts. Learn it very thoroughly and its usage also.
Life is thrilling and enjoyable only when there is an aim and something to
achieve. Your aim is to qualify in SAS exam. PC-16 is an easy paper if
you study according to the plan and guidelines as I said above. Have a
nice journey of reading and all the best wishes from me. A final word of
advice. God helps only those, who work hard.
Pramod.N
DEO
Thrissur Branch
1. The check of works accounts is conducted in three stages. Which of the following
is not included in these three stages?
(a) Preliminary internal check by the Divisional Accountant in the Divisional Office.
(b) Check by Divisional Accountant, if the Divisional Officer is allowed a lump sum
provision for expenditure on a group of works, and he has made out of it allotments
for individual works, expenditure should be watched against individual allotment
and excesses brought to the Divisional Officer's notice
2. It is not necessary that the Divisional Accountant should check personally the
arithmetical accuracy of all vouchers and accounts. If so, who is responsible to ensure
that a cent per cent check of arithmetical accuracy is exercised on all vouchers and
accounts?
7. When a minimum period for the preservation of an initial or compiled account record
in a Divisional Office has not been prescribed in the rules framed by the Government
concerned for the destruction of records, from whom the Divisional Officers are required
to obtain the approval for destruction of that records ?
(i) The report of progress of expenditure after verification by audit, is transmitted to the
responsible administrator of the Work without delay.
(ii) The schedule is arithmetically accurate.
(iii) The nomenclature of the works and the expenditure shown against each work during
the month tallies with that shown in the schedule docket form CPWA 61.
(iv) The figures of departmental charges are shown correctly as per Form C.P.W.A.62.
Ans : (a) Para 8.18 of MSO (A&E) Vol-I
11. Which of the following is not a day to day check on the account transactions by
Divisional Accountant ?
(i) The transactions recorded direct in the accounts of the Divisional Office.
(ii) Examination of all bills and vouchers of Sub Divisions, which are submitted to
the Divisional Officer for approval before payment is made by the Sub Divisional
Officers.
(iii) The charges are covered by sanctions and allotments, and are supported by complete
vouchers setting forth the claims and the acknowledgements of the payees legally entitled
to receive the sum paid.
(iv) The sums receivable are duly realised and on realisation credited to the
proper head of account.
(i) He is responsible for the arrangement for checking the computed tenders.
(ii) Conduct personally a test check of the computed tenders.
(iii) He should see that the comparative statement correctly incorporates the
totals as checked on the individual tenders.
(iv) He is responsible for the safe custody of tender documents.
Ans : (b) Para 8.11.1, 8.11.2, 8.11.3 of MSO A&E & Works Manual.
(a) Sanctions to works where the cost of work is Rupees one core and above and
more than one division are engaged.
(b) Sanction to contracts relating to construction of works, supplies, carriages etc;
(c) Sanction to contracts other than works, supplies, carriages.
(d) Any of these.
14. In a particular work, there is a separate allotment for each suspense head; then the
figures of expenditure will be taken from :-
15. All sanctions relating to construction for works, supplies, carriages as communicated
by the authorities higher than the Divisional Officer registered in :-
(a) It has 2 parts, Part-I for sanction to works and Part-II for sanction to contracts.
(b) Orders of competent authorities passing excesses over technical sanctions are noted
in Part-I of the register.
(c) In the case of non-govt works, the net amount of the deposit received is entered in
Part-I of the Register.
(d) The estimated cost of the abandoned portion of a work is deducted from the
estimated cost of the whole work.
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Ans : (c) Para 8.25 of MSO A&E Vol-I (The gross amount is entered. Not net amount)
17. Review of register of Land Charges are made by the gazetted officer :-
(a) Annually
(b) Half Yearly
(c) Quarterly
(d) Monthly
19. All transactions relating to services rendered or supplies made by one Division to
another are settled by the divisions :-
21. The monthly reconciliation, so far as the Civil figures which appear in the monthly
accounts of PWD for each treasury are concerned is made on the basis of :-
22. If the Schedule of Settlement with the treasuries is not received with the monthly
accounts, pairing of debits and credits may be done with reference to
(a) The cheque-wise and challan-wise details received alongwith the monthly accounts
from P.W. Divisions and Treasury Officers.
(b) Broad Sheet.
(c) Treasury Officers monthly certificates received with the accounts of Public Works
Officers.
(d) None of these.
Ans : (b) Para 8.37 read with 8.33 of MSO (A&E) Vol-I.
24. The purpose for maintaining an Objection Book for each Division by Accountant
Generals Office is :-
25. An annual review on the working of all Public Works Division is required to be
conducted each year and is required to be sent to :-
(a) FA-2
(b) FA-4
(c) FA-1
(d) FA-6
Ans : (c) Para 9.1 of MSO (A&E) Vol-I.
Ans : (C)
28. During the scrutiny of monthly compiled accounts, particular attention should be
paid to cheques which have been shown as :-
29. What are the correct procedures regarding an entry of the revenue on the receipt side
of the cash book of a DFO.
(i) Immediately on receipt of Challan from the party concerned, entry made in the cash
book.
(ii) Demand Drafts first encashed, cash remitted into treasury and entry is taken in the
cash book.
(iii) Receipted challan is verified whether it is genuine and entry made in the cash book.
(iv) Demand Draft being a part of the cash, need not be waited until its encashment for
making entry in the receipt side of the cash book.
30. DFO should be intimated by Accountant Generals Office for speedy settlement
regarding revenue remaining unadjusted at the Treasury for :-
31. The clearance of Public Work Remittances and Forest Remittances should be
watched by Accountant Generals Office through :-
32. Transaction between Forest & Public Work Officer of the same audit circle whether
originating in the Forest or Public Work Account should be classified under the head :-
(a) Public Work Remittances.
(b) Forest Remittances.
(c) Miscellaneous Remittances.
(d) Remittances acknowledged by Treasury Officers.
Ans : (a) Para 9.6 of MSO (A&E) Vol-I.
33. Monthly progress report of Revenue & Expenditure of Forest Divisions, if required
by conservators should be sent by Accountant General. The form of such report is
prescribed by :-
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34. Annual Review of the working of Forest Divisions should be prepared for each
financial year and sent to :-
35. What is incorrect in respect of Annual Review of the working of Forest Divisions :-
(a) It is prepared for each financial year and sent to State Government by 31 st December
of the following year.
(b) Material must be obtained from AG (Audit) in addition to the points included by AG
(A&E).
(c) The Review report construed as a substitute for Audit Reports which are generally
presented to the Governor and later discussed in the PAC.
(d) The Review report commonly incorporates the points regarding non receipt of
documents which should accompany the monthly accounts.
Ans : (c) Para 9.10 of MSO (A&E) Vol-I.
37. Charged with the responsibility of applying certain preliminary checks to the initial
accounts, vouchers, etc, the Divisional Accountant is responsible for examining the
Accounts Returns of Sub Divisional Officers to see :-
38. The cash and stock accounts of the entire division as also all transfer transactions
should be included in the Monthly Account and connected registers and schedules.
Before the inclusion it should be scrutinised by the :-
39. What transactions are generally not included in the monthly accounts of a Division :-
40. Which is correct statement about the financial powers of the subordinate disbursing
officers under a Divisional Officer :-
42. The responsibilities of a Divisional Accountant is very comprehensive but except the
following :-
(a) Examination of all claims included in bills, presented direct at Treasuries by the
Divisional Officer.
(b) He should see that the service books and leave accounts of subordinates are
maintained in accordance with rule.
(c) Admissibility of leave applied for by subordinates is verified before the competent
authority decides upon their leave applications.
(d) None of these.
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Ans : (d) All the options from (a) to (c) are the responsibilities of a Divisional
Accountant. Para 8.10 of MSO (A&E) Vol-I.
43. transactions of non-public work head of account which originate in the accounts of
PWD but which cannot be adjusted by the Division through normal course are classified
under ------------head and is adjusted in the -----------section of accounts.
44. Which of the following is not a common method used in PWD for adjusting the
transactions pertaining to non-public works head of account which originate in the
accounts of PWD ?
45. Schedule of works expenditure are checked by Accountant Generals Office. Which
of the following is incorrect in respect of checking of schedule of works :-
(a) The nomenclature of the works and the expenditure shown against each work during
the month tallies with that shown in the schedule docket Form Central Public Works
Account Code 61.
(b) The figures of departmental charges are shown correctly as per Form C.P.W.A.62.
(c) All works relating to Central Road Fund are shown in the schedule for June,
September, December and March even if no expenditure appears during the month.
(d) The opening balance are correctly entered as per closing balance of previous months
account.
46. Given the options, find the correct one in respect of the scrutiny of schedule of
revenue realised.
(a) The amount brought forward from last month with reference to Form CPWA 46 of
previous month.
(b) The figures and classification agrees with that in schedule of work expenditure.
(c) The items have been correctly classified as originating/responding.
(d) Reference to authority of acceptance of transfer exists.
Ans : (a) Para 8.18 of MSO (A&E) Vol-I.
47. The DFO should furnish with monthly account a statement showing details of
unencashed cheques as :-
48. The DFO of each forest division is required to send a statement alongwith the
monthly account showing details of revenue remaining unadjusted in the books of
Treasury Officers :-
49. What are the checks on the Abstract of Contractors and Disbursers Ledger of a
Forest Division carried out by the Accountant General.
(iv) The amount appearing under Deduct Refund is supported by a separate schedule of
refund.
(a) (i) & (ii) are correct.
(b) (i), (ii) & (iii) are correct.
(c) (i) & (iii) are correct.
(d) All are correct.
Ans : (a) Para 9.7 of MSO (A&E) Vol-I
50. The correct course of action on finding errors by Accountant General on scrutiny of
monthly accounts and its schedules of a Public Work Division :-
(a) Corrections made in the Monthly Account or in the schedule should be advised to the
Divisional Office through special letters for correction, of the relevant records of the
division.
(b) Corrections made in the Monthly Account or in the schedule should be informed to
the Superintending Engineer as well as to the Divisional Office through special letters for
correction, of the relevant records of the division.
(c) Corrections cannot be made by the Accountant General in the Monthly Account or in
the schedule without prior concurrence of the Divisional Officer.
(d) Corrections made in the Monthly Account or in the schedule should be informed to
the Superintending Engineer as well as to the Divisional Office and progress thereof
watched though Register of Objections.
Ans : (a) Para 8.19.1 of MSO (A&E) Vol-I.
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