CHAPTER 6: STORE

1. Pick the incorrect regarding general administration of store

(a) The acquisition of stores
(b) Their custody and distribution according to the requirements of works
(c) Manufacture and workshop
(d) Their disposal.
2. Any breach of rule of store administration constitutes a serious irregularity, which will be brought
prominently to the notice of the appropriate authority concerned of the CPWD by
(a) Divisional Accountant (b) Divisional Officer
(c) Store Superintendent (d) PAO
3. An intimation to notice of breach of rule of store administration shall be sent to
(a) SE (b) DG (Works)
(c) Chief Controller of Accounts (d) PAO
4. As per the fundamental principle of store cost of acquisition of store shall be debited to
(a) Suspense Account (b) Particular work
(b) Contractor ledger (d) Measurement book
5. State whether true or false
When store are not brought or issue to a specific work, it should be accounted for in Suspense Accounts
(a) True (b) False
6. Tools and plant required for general use of the division shall be debited to minor head Machinery and
Equipment under
(a) 2059 (b) 4059
(c) Particular work (d) 8658
7. Tools and plant required for a specific work of the division shall be debited to
(a) 2059 (b) 4059
(c) Work concerned (d) 8658
8. Road metal required for the maintenance of a road or section of a road is debited at once to the sub-head
“Maintenance and Repairs’ subordinate to the relevant Minor Head under the Major Head
(a) 1054 (b) 3054
(c) 5054 (d) 0042
9. When road metal is acquired specially for use in the construction of a road or other work, its cost is debited
to
(a) 1054 (b) 3054
(c) 5054 (d) 0042
10. The classes of store in a Public Works Division are
(a) Two (b) Three
(c) Four (d) Five
11. Pick out the incorrect one
(a) Four classes of store fall into two distinct categories
(b) These two distinct categories are suspense and final head
(c) Suspense head includes stock
(d) Final head includes tools and plant, road metal and machinery brought at site by the
Contractor
12. Pick the correct one
(a) Stock accounts may be maintained in a sub-divisional Office, even though the officer in charge is
not authorized to keep a cash account in Form I.
(b) A separate account should be kept in the Divisional Office of any stock which is directly under the
charge of the Divisional Officer or of an officer under his orders and not under the orders of a sub-
divisional Officer.
(c) Both (d) Neither

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

13. To ensure accuracy of posting of all transactions and facilitate the preparation and valuation of indents, the
list of materials in stock, showing their correct description and identifying numbers is called
(a) Priced List (b) Priced Vocabulary of Stores
(c) Priced Store Ledger (d) Catalogue
14. Issue rate in Priced Vocabulary of Stores is filled in by
(a) Division (b) Sub-Division
(c) DG (Works) (d) Ministry/Department
15. State whether true or false
Priced vocabularies of Stores should be kept up-to-date by issue of correction slips as and when necessary.
(a) True (b) False
16. Pick the incorrect regarding the sources of receipts of material in aPWD
(a) Suppliers in India or Abroad.
(b) Other sub-Divisions, Divisions or departments
(c) Manufacture, Works, buildings, etc. (d) Donation, grants and contribution
17. The record of the detailed count or measurement or weighment of material received should be kept in
CPWA
(a) Form 8 (b) Form 8-A
(c) Form 12 (d) Form 12A
18. The total of number or quantity received should be entered in
(a) The Bin Card, Form 8 (b) Good Received Sheet 8A
(b) Priced store Ledger 12 (d) Works Abstract
19. Good Receipt sheet is maintained in CPWA
(a) Form 8 (b) Form 8-A
(c) Form 12 (d) Form 12A
20. State whether true or false
Acknowledgement a supplier for stores received from him can be signed only by the Divisional Officer,
Divisional Accountant or Sub-divisional Officer.
(a) True (b) False
21. Receipt of tools and plant, the item should be brought in “Tools and Plant Received Sheet” in CPWA
(a) Form 10 (b) Form 11
(c) Form 13 (d) Form 14
22. Pick the correct one
(i) The Goods Received Sheets will be printed in the form of booklets and will be duly machine-
numbered, with the office copy intact and other perforated.
(ii) These will be prepared in triplicate.
(iii) One copy being retained by the store keeper and the other two sent to the sub-divisional Office.
(iv) Out of these two, one copy will be passed on to the Accounts Branch and the other to the Divisional
Office for posting the Priced Stores Ledger and making payments.

(a) i, ii, and iii (b) i, iii and iv

(c) ii, iii and iv (d) All of the above
23. All the booklets containing the Goods Received Sheets should be numbered serially and a register of them
should be maintained in CPWA in
(a) Form 12 (b) Form 12 – A
(c) Form 14 (d) Form 16
24. All the booklets containing the Goods Received Sheets should be numbered serially and a register of them
should be maintained in
(a) Sub-Division Office (b) Superintendent of store
(c) Accounts Branch (d) Divisional Office

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

25. State whether true or false
A similar register of Good Received Sheet booklets should also be maintained in the Sub-divisional Office
showing the names of subordinates to whom the booklets are issued. Those no longer in use should be
withdrawn promptly even though not completely written up.
(a) True (b) False
26. The materials should be issued only on receipt of an indent (Form 7) signed by
(a) Store Keeper (b) Store Superintendent
(c) SDO/DO (d) DDO
27. Pick the correct one
(i) Indents will be printed in the form of booklets and will be duly machine numbered
(ii) Booklet should kept in stock by the Sub-Divisional Officer, who issues the indent books stamped
with stamp of his office.
(iii) Indents should be prepared in quintuplicate
(iv) A record of the stores indented should be simultaneously kept in the Register of Indents Form 7-A.

(a) i, ii and iii (b) i, iii and iv

(c) ii, iii, iv (d) All of the above
28. State whether true or false
The first copy of the indent should be retained as the office copy and the other four (which should be
marked “original”, “duplicate” and so on) presented to the Supplying Division
(a) True (b) False
29. Which copies of indents are sent by supplying division to Divisional Office?
(a) Second & third (b) Third & fourth
(d) Third & fifth (d) Fourth & fifth
30. To keep a watch on the materials issued to works and to avoid excessive issues of materials to contractors
a register in Form to be kept
(a) CPWA 33 (b) CPWA 34
(c) CPWA 34A (d) CPWA 35
31. A chronological record of the Receipt, Issues and the running balance of each article of stock will be kept in
the Bin Card in CPWA
(a) Form 7A (b) Form 8
(c) Form 8A (d) Form 10
32. All the Bin Cards should be serially numbered and a register of them should be maintained in Form
(a) Form 8B (b) Form 10
(c) Form 12 A (d) Form 12 B
33. The Divisional Officer should arrange to have the balances as per Bin Cards verified periodically with those
shown in the Priced Stores Ledger. This verification should in any case be conducted
(a) before any item is taken up for physical verification
(b) after any item is taken up for physical verification
(c) Monthly (d) Yearly
34. Completed Bin card should be
(a) kept in SDO as record (b) Retuned to DO
(c) Tagged with new Bin card (d) Returned to Accounts Branch
35. Discrepancies revealed should be pointed out to SDO in connection with checking of entries of competed
Card with
(a) Stock book (b) Priced Store Ledger
(c) Good Received Sheet (d) Summary of Indents

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

36. Pick the incorrect one
(a) Issue rate on the basis of no ultimate profit or loss in stock account
(b) It should provide beyond the original price paid and cost of carriage, storage charges etc.
(c) Issue rate of cement, steel and any other items in contract should be higher than the market rate.
(d) It is not necessary that the Issue Rate for an item should be the same in all sub-
divisions, but a uniform rate should ordinarily be prescribed for all localities in a sub-
division.
37. Pick the Incorrect one
(a) Issue rate should be worked out to nearest rupees.
(b) It is fixed in the beginning of the year and remain constant throughout that year.
(c) It should be kept within market price
(d) In the case of controlled articles as and when decided by the Government like
Cement, Steel etc., the Issue Rate should be revised whenever there is a change in
the controlled price.
38. If the Issue Rate of an article of stock is appreciably less than the market rate, the Issues to contractors
other than those on finished rate shall be made at
(a) Issue rates (b) Analysed rates
(d) Market rates (d) Higher than marker rates
39. If the Issue Rate of an article of stock is appreciably less than the market rate, the Issues to other divisions
and departments shall be made at
(a) Issue rates (b) Higher than Issue rates
(d) Market rates (d) Analysed rates
40. The expenditure on storage in PWD should be debited to
(a) 2059 (b) 4059
(c) Both a & b as the case may be (d) 8658
41. The amount of recoveries effected for the year on account of storage for store on suspense account is
accounted for in
(a) Credit 0059 (b) Debit 0059
(c) Credit 2059 (d) Debit 2059
42. The amount of recoveries effected for the year on account of storage for store on a particular work account
is accounted for in
(a) Credit 4000 (b) Debit 4059
(c) Minus credit 4000 (d) Minus debit 4059
43. Fill in the blanks
A suitable percentage bases on expenditure on account of these charges of the_________ should be fixed
annually and added to issue rate.
(a) Previous year (b) Last two years
(c) Last three years (d) Last five years
44. In support of every sale of store for Divisional Officer to effect recovery, a sale Account in Form 19 should
be prepared by
(a) Sub-division (b) Division office
(c) Store superintendent (d) Accounts branch
45. Percentage charged on account of Supervision Charges that is in addition to the value of stock including
storage charges shall be
(a) 5% (b) 7.5%
(c) 10% (d) 15%
46. Amount recovered on account of Supervision charges should be treated as
(a) receipt on account of stock (b) Revenue /capital receipt as the case
(c) Misc. deposit (d) Misc. receipt

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

47. Extra charges when paid or adjusted on account of purchase of material should be entered in
(a) Column 11 of Bin card (b) Column 11 of Priced Store Ledger
(c) Column 11 of Good Received Sheet (d) Column 11 of Work Abstract
48. State whether true or false
In the case of stores which are not paid for within the month of receipt and of which the actual value will
not be known till the supplier’s bill is received and paid, an estimated figure should be adopted for bringing
the liabilities under the Minor Head – Material Purchase Settlement Suspense Account below the Major
Head “8658 – Suspense Accounts and also for the completion and closing of the Priced Stores Ledger.
(a) True (b) False
49. The copy of the indent will be used for posting the Priced Stores Ledger and the Division-wise Register of
Transactions adjusted under the head “Cash Settlement Suspense Account”
(a) Second (b) Third
(c) Fourth (d) Fifth
50. The receipt and issue transactions of store of entire division should be abstracted respectively in
(a) CPWA Form 9 & 10 (a) CPWA Form 9 & 12
(a) CPWA Form 10 & 12 (a) CPWA Form 11 & 13
51. Summary of stock receipt (Form 9) and Summary of Indent (Form 10) should be posted on a
(a) Daily basis (a) Weekly basis
(c) Monthly basis (d) Yearly basis
52. State whether true or false
CPWA forms 9 & 10 should be posted daily in the Divisional Office from the copies of Goods Received Sheets
and the Indents, the entries being made in respect of quantity and value.
(a) True (b) False
53. The total value of receipts and issues as brought out in these Summaries should be reconciled with the
corresponding monthly total of the
(a) Bin Card (b) Priced Stores Ledger
(c) Priced Vocabulary of Store (d) Monthly Accounts
54. Pick the correct one
(a) The receipts the value of which cannot be adjusted in the accounts of the month in which the actual
transactions take place should be accounted for in the Summaries under the suspense Minor head “Material
Purchase Settlement Suspense Account” under the Major Head “8658 – Suspense Accounts”
(b) The issues the value of which cannot be adjusted in the accounts of the month in which the actual
transactions take place should be accounted for in the Summaries and sub-head “Miscellaneous Public
Works Advances under the Minor head 799- Suspense below the Major Head of Account respectively.
(c) Both
(d) None
55. State whether true or false
Those receipts and issues of the month which represent transactions, the value of which is brought to
account in the same moth through the cash book or transfer entries should be separated from transactions
not so brought to account.
(a) True (b) False
56. The Account to record day to day transactions relating to each item of stock is called
(a) Bin card (b) Priced store ledger
(c) Summary of indent (d) Summary of receipts
57. Priced store ledger is maintained in the
(a) SD Office (b) Divisional Office
(c) Store (d) Accounts branch

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

58. State whether true or false
When abstracting the transactions recorded in the Goods Received Sheets and Indents, care should be
taken to observe strictly the prescribed accounts classification. It is sufficient to enter the nomenclature of
the Major Head affected and the minor and detailed heads at discretion may also be stated.
(a) True (b) False
59. Pick the Correct one
(i) Priced Stores Ledger, which will have different sections or sets of pages for different articles of stock
with columns for receipts, issues and balances for both quantities and values.
(ii) All items of receipts and issues will be entered in the Ledger from the copies of Goods Received
Sheets and the Indents which are received daily from the Sub-divisions
(iii) At the end of day’s postings, the balances under each article should be worked out in respect of
quantities as well as values.
(iv) The ledger should be closed daily

(a) i, ii and iii (b) i, iii and iv

(c) ii, iii and iv (d) All of the above
60. The amount of excess or short-fall representing the differences in values due to revision of rates etc., should
be worked out
(a) Monthly (b) Quarterly
(c) Half-yearly (d) Annually
61. Excess on adjustment of store in revenue division/account should be accounted for in
(a) Revenue receipt (b) Stock receipt
(c) Reduction in expenditure (d) Capital receipt
62. Excess on adjustment of store in capital or construction division/account should be accounted for in
(a) Revenue receipt (b) Stock receipt
(c) Reduction in expenditure of capital A/C (d) Capital receipt
63. Loss on adjustment of store shall be accounted for in
(a) Misc. Work Advance (b) Misc. Expenditure
(c) Misc. Stock issue (d) Civil advances
64. A physical verification of all stores shall be made at least once in every
(a) Month (b) Quarter
(c) Year (d) Period of work/project
65. Pick the incorrect one
(a) The custodian, ledger keeper or the Accountant of the Stores to be verified, Shall not be entrusted
for physical verification of stores
(b) Who is not conversant with the classification, nomenclature and technique of the particular classes
of stores to be verified, Shall not be entrusted for physical verification of stores
(c) The book balance must be set right by the Verifying Officer, treating a surplus as a receipt and a
deficit as an Issue, with a suitable remark.
(d) The value of stores found surplus or deficient should be credited at once as a revenue receipt or a
receipt on capital account, as the case may be or debit to the final heads respectively.
65A. Corrections of errors in respect of store discovered after the accounts of the month are closed, should,
when permissible, be made
(a) by making entries of values without quantities in the Stock accounts of the current month
(b) by making entries of quantities without values in the Stock accounts of the current month
(c) by making entries of values and quantities in the Stock accounts of the current month.
(d) No entry to be made

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

65B. Transfer entry is required to be prepared in following cases except
(a) When quantities are found surplus or short, either as the result of stock-taking or
Otherwise
(b) When issue Rates have to be raised or lowered
(c) When stores of any description become unserviceable and have, therefore, to be
removed from stock.
(d) When stores declared to be in excess of requirements,
66. Pick the correct one
(i) Tools and plant of a division are of three kinds
(ii) General or ordinary those required for general use of the division
(iii) Special machine and equipment those required for a particular work
(iv) Machinery brought on site by the contractor

(a) i, ii and iii (b) i, ii and iv

(c) ii and iii (d) All of the above
67. The cost of supply, repair and carriage cost for general use pertaining to tools and plant is charged to minor
head
(a) Machinery (b) Tools and plant
(c) Work contingency (d) Work concerned
68. The cost of supply, repair and carriage cost for specific use on a work pertaining to tools and plant is charged
to
(a) Machinery (b) Tools and plant
(c) Work contingency (d) Work concerned
69. Numerical accounts of tools and plant of general as well as specific categories should be kept in each
(a) Subdivision (b) Division
(c) Accounts Branch (d) Workshop
70. Good Received Sheet Form 13 in respect of tools and plant should be prepared in
(a) Duplicate (b) Triplicate
(d) Quadruplicate (d) Quintuplicate
71. Pick the correct one
(i) One copy of Form 13being retained by the Store keeper or Junior Engineer or Sectional officer and
the other two sent to the Sub-divisional Officer
(ii) SDO will retain one copy for posting the Tools and Plant Ledger and pass on the other to the
Divisional Officer for making necessary payment or adjustment of values
(iii) The entries in Form 13 in respect of the receipt back of articles lent or sent out should be
distinguished from others by a suitable remark with a reference to the original entries in the Tools
and Plant Received Sheets.
(iv) A register showing the receipt, issue and return of the booklets containing Tools and Plant Received
Sheets should be maintained in the Divisional and the Sub-divisional Offices

(a) i, ii and iii (b) ii, iii and iv

(c) i, iii and iv (d) All of the above
72. Pick the incorrect one
(a) The articles of Tools and Plant should be issued only on receipt of requisition known as Tools and
Plant Indent, Form 14.
(b) The indent should be signed by the Divisional or the Sub-divisional Officer.
(c) In the case of cash sales, unstamped but dated acknowledgements must be obtained.
(d) When tools and plant are lent to contractors, acknowledgements should further set forth the
valuation of all articles lent as determined by the Sub-divisional Officer.

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

73. The Indent for tools and plants should be prepared in
(a) Single (b) Duplicate
(c) Triplicate (d) Quadruplicate
74. Tools and plant ledger in CPWA Form 15 is maintained by
(a) Store keeper (b) SDO
(c) DO (d) Accounts branch
74A. Tools and plants is maintained in three parts. Pick the incorrect one
(a) Article in hand (b) Article temporary lent out
(c) Article temporary received (d) Shortage awaiting adjustment
75. The whole cost of carriage of all Government tents belonging to Executive and Revenue Officers should be
debited
(a) Work contingency (b) Office contingency
(c) Misc. Expenditure (d) Machinery and Equipment
76. If the amount of sale of tools and plant is not recovered within the month in which the articles are delivered,
it should be charged to
(a) Part III of Tools and plant Ledger (b) Misc. Work Advances
(c) Civil Advances (d) Contingent expenditure
77. State whether true or false
It is permissible to write-back the cost of special tools and plant in anticipation of the possibility of the
articles being utilized on another work or project at some distant date.
(a) True (b) False
78. State whether true or false
No articles can be removed from the numerical accounts on the plea that the accounts of the work to which
the cost of the articles was debited have been closed until they are actually sold or transferred, or they
having become unserviceable, their write off is sanctioned.
(a) True (b) False
79. The article found surplus and deficient should be registered respectively in
(a) Part I and II (b) Part I & III
(c) Part II and III (d) None
80. Pick the correct one
(a) If the deficiencies are made good in kind, the receipt or recovery should be shown in the Tools and
Plant Received Sheet, Form 13, without making any entry in the quantity columns, and, when
posting the transaction in the Ledger Form 15, the articles received should not be entered in Part I,
but taken (with a suitable remark) direct to Part III, in clearance of the items outstanding therein.
(b) If the deficiencies are made good by recovery of cost or their write-off is sanctioned the articles
should be shown, as issued in the Tools and Plant Indent Form 14, with a suitable remark, and when
this entry is transcribed into the Ledger Form 15, it should not only be entered in Part I in the
ordinary way, but also entered with a suitable remark in Part III, as in the case (c), thus clearing the
items outstanding therein.
(c) Both
(d) Neither
81. A quantity account of it should be maintained in Form 16, “Statement of Receipts, Issues and Balances of
Road Metal” in the
(a) Sub-divisional Office (b) Divisional Office
(c) Accounts Branch (d) Workshop
82. Copies on loose sheets of Form 16 shall be submitted to the Divisional Office
(a) Daily (b) Weekly
(c) Fortnightly (d) Monthly

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

83. Copies on loose sheets of Form 16 shall be submitted monthly to the Divisional Office within
(a) 5 days of the submission of the monthly accounts.
(b) 7 days of the submission of the monthly accounts.
(c) 15 days of the submission of the monthly accounts.
(d) 7one month of the submission of the monthly accounts.
84. Receipt, disposal and balance of road metal of each kind in CPWA Form 16 should show as
(a) Feet by feet (b) Meter by meter
(c) kilometer by kilometer (d) ton by ton
85. Pick the correct one
(a) The balance of metal in each kilometer should be shown, whether there are any transactions on it
during the month or not.
(b) Consolidated Statements should ordinarily be kept for metal collected for annual repairs, for
renewals and for petty repairs.
(c) Both
(d) None
86. Road metal found surplus should be brought in the quantity account
(a) At once (b) After approval of survey report
(c) At the time of monthly account (d) Before submission of account
87. In case of road metal found deficient, a red ink remarks is recorded at once and the quantity is removed
(a) At once (b) After recovery or receipt of value
(c) After sanction to write off (d) Both b & c
88. A rate-book or Schedule of Rates showing the lowest rate at which metal can be supplied to the road-side
throughout the division in Form 17, should be kept in
(a) Sub-divisional Office (b) Divisional Office
(c) Accounts Branch (d) Workshop
89. Pick the incorrect one regarding Land is acquired for extracting road metal primarily intended for:-
(a) the maintenance of an existing road
(b) the construction of a new road
(c) the raising in class of an existing road
(d) Mining of natural resources
90. Pick the correct one
(i) When the charges do not exceed Rs.1000, the amount should be debited direct to Maintenance
and repairs” for the maintenance of an existing road or to “Construction” for the construction of a
new road or the raising in class of an existing road accordingly
(ii) When the charges exceed Rs.1000 and the road metal is required to maintain an existing road or
roads for a series of years the total initial outlay should be debited to the sub-head “Land, Kilns,
etc” of the Stock Account
(iii) This sub-head should be gradually relieved, by debit to the collection estimates of each year
(iv) When the charges exceed Rs.1000 and the road metal is required for the purpose of construction
of a new road or raising in class of an existing road, the Divisional Officer should charge direct to
the original work concerned such portion of the cost as is proper. The balance, if any, should be
debited to the sub-head should eventually be cleared by debit to “Maintenance & Repairs”

(a) i, ii and iii (b) i, iii and iv

(c) ii, iii and iv (d) All of the above
91. State whether true or false
Materials obtained specially for a work is under Special tools and plant charged to works do not fall under
the category “materials charged to works
(a) True (b) False

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

Ques. No Answer with remarks and para, if any
1 C (7.1.1)
2 A (7.1.3)
3 C (7.1.3)
4 B (7.1.4 a)
5 A (7.1.4 a)
6 A
7 C
8 B (7.1.4 C)
9 C
10 C (7.1.5)
11 D (7.1.5)
12 C (7.2.2)
13 B (7.2.3)
14 A (7.2.3)
15 A (7.2.3)
16 D (7.2.4)
17 B (7.2.5)
18 A (7.2.5)
19 B (7.2.5)
20 B Only SDO/DO and not DA (7.2.5)
21 C (note below 7.2.5)
22 A one copy to supplier and not to Accounts Branch (7.2.6)
23 B (7.2.8)
24 D (7.2.8)
25 A (Note below 7.2.8)
26 C (7.2.9)
27 B Kept in stock by DO and not SDO (7.2.10)
28 B Fifth copy is retained not the first (7.2.10)
29 D (7.2.11)
30 D (7.2.10_3)
31 B (7.2.12)
32 D (7.2.12_2)
33 A (7.2.14)
34 B (7.2.15)
35 B (7.2.15)
36 C should not less than the market rate (7.2.19)
37 B (7.2.20)
38 C (7.2.21_a)
39 B (7.2.21_b)
40 C (7.2.22_2)
41 A (7.2.22_3)
42 D tantamount to deduct receipt and recoveries on capital account (7.2.22_3)
43 A (7.2.23)
44 A (Note below 7.2.24_a)
45 C (7.2.24_c)
46 B (7.2.24_c)
47 C (7.2.25)
48 A (Note below 7.2.25)

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

Ques. No Answer with remarks, if any
49 B 4th copy sent to indenting unit in due course (7.2.26)
50 A (7.2.29)
51 A (7.2.29)
52 B only in respect of value and not quantity (7.2.29)
53 B (7.2.29)
54 C (Note below 7.2.29)
55 A (Note below 7.2.29)
56 B (7.2.31)
57 D (7.2.31)
58 B Minor/detailed needs to be specified and only major head (7.2.30)
59 A closed monthly (7.2.33)
60 D at the end of each year (7.2.34)
61 A (7.2.34)
62 C (7.2.34)
63 A
64 C (7.2.35_a)
65 D deficient to MWA at once and to final head after sanction (7.2.35_c, 7.2.36_a & b)
65A A (7.2.38)
65B D (7.2.39 & 41)
66 C T&P are of two kind mentioned in (ii) and (iii) (7.3.1)
67 B (7.3.1)
68 D (7.3.1)
69 A (7.3.2)
70 A (7.3.4)
71 D (7.3.4 and note 1 & 2 below it)
72 C the condition applies to except in cash sale cases (7.3.5)
73 C (7.3.6)
74 B (7.3.7)
74A C (7.3.7)
75 D (7.3.12)
76 B (7.3.13)
77 B not permissible (7.3.15_2)
78 A (Note below 7.3.15_2)
79 B (7.3.17)
80 C (7.3.17_c & d)
81 A (7.4.1)
82 D (7.4.1)
83 C (7.4.1)
84 C (Note 2 below 7.4.1)
85 A separate and not consolidate statements is kept (Note 3 below 7.4.1)
86 A (7.4.3)
87 D (7.4.3)
88 B (7.4.4)
89 D (7.4.5)
90 D (7.4.5_a to c)
91 A (7.5.1)

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)