40-66
CHAPTER III
EXPENDITURE
GENERAL PRINCIPLES AND RULES
ചെലവ്:പൊതുവായ തത്വങ്ങളും നിയമങ്ങളും
(Article. 40)
General Principles
പൊതു തത്വങ്ങൾ
ആര്‍ട്ടിക്കിള്‍ 40 മുഴുവന്‍ കാര്യങ്ങളും വളരെ പ്രധാനപ്പെട്ടതാണ്.
എല്ലാ പരീക്ഷയ്ക്കും ഒരു ചോദ്യം ഈ ആര്‍ട്ടിക്കിളില്‍ നിന്നും ചോദിച്ചുകാണുന്നു.
40. (a) No Government servant may incur any item of expenditure from public funds unless the following two conditions are satisfied :
(i) The expenditure must have been sanctioned by a general or special order of the authority competent to sanction such expenditure; and
(ii) Sufficient funds must have been provided for the expenditure in the Appropriation Act(s) for the current financial year or by a re-appropriation of funds sanctioned by a competent authority or by an advance from the Contingency Fund.
The two conditions are independent and both the conditions should be satisfied before any expenditure is incurred from general revenues.
(A) One(B) Two(C) Three(D) Fourഉ:-(B) Two
3. Which of the following is not coming under general principles of expenditure ?(A) The expenditure must have been sanctioned by competent authority(B) Sufficient funds must have been provided for the expenditure(C)(A) & (B) both(D)None of the aboveഉ:-(C)(A) & (B) both
4. In which articles in KFC describes about the procedure for incurring expenditure from public funds:(A) Sanction from appropriate authority(B) Sufficiency of fund(C) Fulfillment of objectives(D) None of the aboveCorrect Answer:- Option-(C) Fulfillment of objectives
5. Which of the following is not coming under general principles of expenditure ?(a) Art. 40-44
(b) Art. 44-48
(c) Art. 48-52
(d) Art. 52-56
ഉ:-(a) Art. 40-44
(A) Sanction from appropriate authority
(B) Sufficiency of fund
(C) Fulfillment of objectives
(D) None of the above
ഉ:-(C) Fulfillment of objectives
No authority subordinate to the Government should sanction any expenditure unless sufficient funds have already been provided for the purpose subject to the exceptions specified in items 1,3 and 5 of clause (c) below:
Standards of Financial Propriety
സാമ്പത്തിക ഉടമസ്ഥതയുടെ മാനദണ്ഡങ്ങൾ
(b) Every Government servant who incurs or authorises the incurring of any expenditure from public funds should see that it does not contravene the following principles which are known as the standards of financial propriety.
പൊതു ഫണ്ടുകളിൽ നിന്ന് എന്തെങ്കിലും ചെലവ് വരുത്തുകയോ അംഗീകരിക്കുകയോ ചെയ്യുന്ന ഓരോ സർക്കാർ ഉദ്യോഗസ്ഥനും ഇത് standards of financial propriety എന്നറിയപ്പെടുന്ന ഇനിപ്പറയുന്ന തത്വങ്ങൾക്ക് വിരുദ്ധമല്ലെന്ന് കാണണം.
(Article. 40(b)(1)
(2) A Government servant should not exercise his powers of sanctioning expenditure so as to pass an order directly or indirectly to his own advantage.
(3) Public moneys should not be utilised for the benefit of a particular person or section of the community unless:
(i) The expenditure involved is ₹100 or less.(ii) A claim for the amount would be enforced in a Court of Law or(iii) The expenditure is in pursuance of a recognized policy or custom.
2.The expenditure should not be prima facie more than the occasion demands is one of the(A) Art. 41(B) Art.40(a)(C) Art. 40(b)(D) Art. 45ഉ:-C) Art. 40(b)
3. What are treated as standards of financial propriety?(A) Standards of financial propriety(B) General Principles(C) Financial Principles(D) General Conditionsഉ:-(A) Standards of financial propriety
4.The principles which are known as the standards of financial property include:(A) Expenditure should not be made more than the occasion demands(B) Government servant should not exercise his powers of sanctioning expenditure to his own advantage(C) Public moneys should not be utilised for the benefit of a particular person or section of the community(D) All the three aboveഉ:-(D) All the three above
(A) The expenditure should not be more than the occasion demands(B) Public moneys should not be used for the benefit of a particular person(C) Both (A) and (B)(D) None of the aboveഉ:-(C) Both (A) and (B)
Important Financial Principles
പ്രധാനപ്പെട്ട സാമ്പത്തിക തത്വങ്ങൾ(Article. 40(c) )
(c) It should be clearly understood that—
(1) money indisputably payable by Government at one time or other (i.e., inevitable payments) should not, as far as possible, be left unpaid.
(2) money paid should under no circumstances be kept out of accounts a day longer than is absolutely necessary even though the payment is not covered by proper sanction.
(A) Action is correct. As the payment is not covered by sanction, its accounting is to be deferred
(B) Action is correct, because once he includes it in accounts, he is responsible to produce sanction.
(C) Action is irregular. Under no-circumstances money paid should be kept out of accounts a day longer than is absolutely necessary even though the payment is not covered by proper sanction.
(D) Action is regular. Provided he informs the position to his superior officer
ഉ:--(C) Action is irregular. Under no-circumstances money paid should be kept out of accounts a day longer than is absolutely necessary even though the payment is not covered by proper sanction.
(3) inevitable payments should not be postponed even for the purpose of avoiding an excess over a grant or appropriation.
(A) General principles of expenditure
(B) Standards of financial propriety
(C) Important financial principles
(D) None of the above
ഉ:-(C) Important financial principles
(4) all actual liabilities should be ascertained, liquidated and payment recorded at the earliest possible date.
(5) a disbursing officer may not on his own authority authorise any payment in excess of the funds placed at his disposal. But absence of funds should not necessarily prevent the payments of any sums really due by Government. If the disbursing officer is called upon to honour a claim which is certain to produce an excess over the allotment or appropriation at his disposal, he should take the orders of the administrative authority to which he is subordinate before authorising payment of the claim in question.
എല്ലാ വിഹിതവും സാമ്പത്തിക വർഷത്തിന്റെ
അവസാനത്തോടെ അവസാനിക്കും.
🆀All appropriations lapse at the close of the ........
(A) Financial year
(B) Calendar year
(C) Half year
(D) None of the above
ഉ:-(A) Financial year
(7) a Government servant should not, on any account, reserve or appropriate by transfer to a deposit or any other head or draw from the treasury and keep in a cash chest, any portion of an appropriation remaining unexpended during the year in order to prevent it from lapsing and use it for expenditure after the end of the year. No attempt should be made to prevent the lapse of an appropriation by any undue rush of expenditure during March.
(8) the amount of any allowance, such as travelling allowance, granted to meet expenditure of a particular type, should be so regulated that it is not on the whole a source of profit to the recipient.
(8) the amount of any allowance, such as travelling allowance, granted to meet expenditure of a particular type, should be so regulated that it is not on the whole a source of profit to the recipient.
(9) when any authority accords sanction for expenditure of a definite amount or up to a specified maximum limit, the amount should always be expressed both in words and figures.
(A) Red ink
(B) Both in words and figures
(C) In English Language
(D) Both in English and Malayalam
ഉ:-(B) Both in words and figures
(10) it is the duty of every Government servant not merely to observe complete integrity in financial matters but also to be constantly watchful to see that the best possible value is obtained for all public funds spend by him or under his control and to guard scrupulously against every kind of wasteful expenditure from public funds.
(A) to observe complete integrity in financial matters
(B) to be constantly watchful to see that the best possible value is obtained for all public funds spent by him or under his control.
(C) to guard scrupulously against every kind of wasteful expenditure from public funds
(D) All the above
ഉ:-(D) All the above
2.All appropriations lapse at the close of the ..........................................
(A) Financial year
(B) Calendar year
(C) Half year
(D) None of the above
ഉ:-(A) Financial year
3. As per important financial principle when any authority accords10 sanction for expenditure of a definite amount the amount should be expressed :
(A) Red ink
(B) Both in words and figures
(C) In English Language
(D) Both in English and Malayalam
ഉ:-(B) Both in words and figures
4. Which of the following financial principles is not true ?
(A) Inevitable payments should not be postponed
(B) All appropriations do not lapse at the close of the financial year
(C) Money paid should not be kept out of accounts
(D) All actual liabilities should be ascertained, liquidated sai payment rewarded at the earliest
41 The Budget Manual contains the rules regarding the preparation, examination and consolidation of the budget estimates, their passage through the Legislature, the distribution of appropriations among controlling and disbursing officers, the responsibility of these officers for watching the progress of expenditure and ensuring that it does not exceed the appropriations, the authorities competent to sanction re-appropriation and the procedure for obtaining supplementary appropriations.
🆀. Whose responsibility is to submit proposals for supplementary appropriation?
A) Head of OfficeB) Administrative DepartmentC) Chief Controlling OfficerD) Finance Department
Answer: C) Chief Controlling Officer
42 The Government have power to incur any expenditure provided that it does not contravene the provisions of the Constitution of India or any Law or any Rules made under any one of them and subject to the limitations mentioned in Article 68 in regard to certain posts.
43 An authority subordinate to the Government may sanction expenditure or advances from public moneys in those cases only in which it is authorised to do so by—
(i) the provisions of any legislative enactment for the time being in force or of rules made under any such enactment; or(ii) the rules in this Code or any other Code or Manual issued by or with the approval of Government; or(iii) an order of the Government delegating to it powers to incur expenditure of a specified kind.
Nothing contained in this article shall empower any subordinate authority to sanction, except when the Government have expressly accorded their previous sanction in each case, any expenditure involving the introduction of a new principle or practice.
🆀. An authority subordinate to Government may sanction expenditure or advances from public money in those cases only in which it is authorized to do so by:(A) The provisions of any legislative enactment in force or rules made there under(B) An order of Government delegating to it powers to incur expenditure of a specified kind(C) The rules in financial or any other code or manual issued by or with the approval of Government(D) Anyone of the conditions specified at A, B, or C aboveAnswer;-(D) Anyone of the conditions specified at A, B, or C above
44. (a) In every application for sanction to fresh expenditure it should be distinctly stated whether provision for the proposed expenditure has been made in the budget appropriations for the year, and if such provision has not been made whether sufficient funds can be found by re-appropriation in case the fresh expenditure involved is not on a ‘New Service’ (See Article 42).
(b) Authorities which sanction new expenditure after funds have been communicated, should be careful to indicate the source of appropriation.
Where it is desired to sanction expenditure before funds have been communicated, as may be necessary in order to avoid delay in starting work at the beginning of a new financial year or to prevent duplication of orders, the authority which does so should be careful to add the words “subject to funds being communicated in the budget of the year”.
Note :–
Vague expression such as “subject to budget provision” should be carefully avoided in conveying sanctions to expenditure.
Communication of Sanction
അനുമതിയുടെ ആശയവിനിമയം
(Article. 45)
If the sanctioning authority is the Government, except in cases where power may have been delegated to Departments under rules approved by the Finance Department and in cases where the specific concurrence of the Finance Department has been given [* two copies of the sanctions should be forwarded to the Accountant General, one signed in ink and the other unsigned, prominently marked ‘Duplicate-Not for payment’.The duplicate copy should be sent to the Accountant General by name in separate cover]. In cases where the specific concurrence of the Finance Department has been given that fact should be specific in the address entry of the order sanctioning the expenditure.
When the Head of a Department or any other subordinate authority issues an order sanctioning expenditure either the sanctioning authority itself or a Gazetted Government servant working in the office of that authority should ordinarily communicate the order to the Accountant General. When this procedure would cause inconvenience, sanctions may be communicated over the signature of the non- gazetted Government servant who is the Head Ministerial Officer of the Office, provided that this arrangement is intimated beforehand to the Accountant General by the sanctioning authority.
(A) Finance Department
(B) Director of Treasuries
(C) Revenue Department
(D) Accountant General
ഉ:--(D) Accountant General
Note 1:–
Financial sanctions communicated to audit should invariably be signed in ink by the sanctioning authority or other officers authorised for the purpose. No action will be taken in audit on copies of financial sanctions issued over facsimile and cyclostyled signatures of sanctioning authorities or other authorised officers.
🆀 What is the most important thing to be observed while communicating financial sanctions or orders to audit?
(A) There should not be any delay in communicating the orders
(B) It should be neatly typed
(C) It should be signed in ink by the sanctioning authority /officers authorized for the purpose
(D) Sufficient number of copies should be sent
ഉ:-(C) It should be signed in ink by the sanctioning authority /officers authorized for the purpose
Note 2:–
Copies of sanctions/orders relating to grant of advances to non-gazetted officers (except those relating to House Building Advance and Advance for the purchase of a Motor Car/Motor Cycle/ Scooter) need not be forwarded to the Accountant General.
46. An order sanctioning an addition to the pay of any Government servant should state briefly the reasons for granting it, so as to enable the Accountant General to verify that its classification as special pay or compensatory allowance, as the case may be, is correct. Whenever, as in this instance, a rule requires that the reasons for granting any concession or allowance be mentioned in the order sanctioning it, if it is considered undesirable to mention the reasons in the official order, the sanctioning authority should communicate them confidentially to the Accountant General.
47. Every order sanctioning a grant of land or alienation of land revenue, other than an assignment of land revenue, which is treated as a cash payment should be communicated to the Accountant General with the details necessary to enable him to audit the sanction accorded.
🆀Every order sanctioning a grant of Land which is treated as a cash, payment should be communicated to the :(A) Governor(B) Finance dept.(C) Accountant general(D) Minister concernedANSWER:(C) Accountant general
48. Any authority which passes an order affecting the personal emoluments, posting, leave, etc., of any Gazetted Government servant should communicate a copy to the Accountant General; but when any such order is notified in the Government Gazette a separate copy need not ordinarily be sent to the Accountant General. An order of a special nature sanctioning the grant to a non-gazetted Government servant of any emoluments in addition to those admissible under the rules relating to the post which he holds or ordering the discontinuance of any such additional emoluments previously sanctioned, should be communicated to the Accountant General. Otherwise, it is not necessary to communicate to the Accountant General orders affecting the personal emoluments of non-gazetted Government servants. The authorities preparing the pay bills and absentee statements concerned should include in them all the information required for auditing the pay and allowances of non-gazetted Establishments and are responsible for seeing that the orders of the competent authority are obtained in each case as required by the rules.
Date of Effect of Sanction
അനുമതിയുടെ പ്രാബല്യത്തിലുള്ള തീയതി49.. Statutory rules made by the Government which are required by the law to be published take effect from the date on which they are published in the manner, if any, specified in the relevant Act or, if no special mode of publication is laid down, from the date on which they are published in the Government Gazette. Statutory rules made by the State Government which are not required by law to be published take effect from the date of the order issuing the rules. A sanction of the Government or an authority subordinate to the Government takes effect from the date of the order conveying the sanction.
Generally concessions such as revision of pay, grant of compensatory allowances and special pay, should not be given with retrospective effect.
If, however, any such rules or orders themselves provide that they take effect from a specified date, they take effect accordingly.
(A) From the date of the order conveying the sanction
(B) From the date of order of issue
(C) From the date of approval by the competent authority
(D) From the date on which it is received by the affected party
ANSWER:-(B) From the date of order of issue
Lapse of Sanction
അനുമതിയില്ലായ്മ(Article. 50)
50. A sanction for any fresh charge shall, unless it is specially renewed, lapse if no payment in whole or in part has been made during a period of twelve months from the date of issue of the sanction, provided that :
(i) When the period of currency of the sanction is prescribed in the departmental regulations or is specified in the sanction itself, it shall lapse on the expiry of such period; or
(ii) When there is specific provision in a sanction that the expenditure would be met from the budget provision of a specified financial year, it shall lapse at the close of that financial year; or
(iii) In the case of purchase of stores, a sanction shall not lapse if tenders have been accepted (in the case of local or direct purchase of stores) or indents have been placed (in the case of central purchases) on the central purchase organisation, within the period of one year of the date of issue of sanction, even if the actual payment in whole or in part has not been made during the said period.
In cases, excepting those mentioned in clause (ii) above in which payment in part has been made within a period of twelve months from the date of issue of the sanction, the subsequent payment of the balance may subject to the existence of budget provision, be made without a fresh expenditure sanction. The bill for the subsequent payment, besides containing a reference to the expenditure sanction, should also contain a reference to the number and date of the voucher under which the first payment was made.
Note:– The above rules does not apply to
(i) the sanction for an allowance granted to the holders of a post or a class of posts subject to certain conditions but not drawn by a particular incumbent or incumbents because the conditions are not fulfilled.(ii) the sanction of a competent authority for additions to be made to a permanent establishment progressively from year to year, and(iii) to sanction conveyed in an order passed by a court of law in its judicial capacity.
🆀 A sanction for the purchase of new furniture to an office will lapse if the expenditure is not incurred :
(A) During a period of twelve months from the date of
issue ofthe sanction
(B) Within one month from the date of sanction
(C) Within three months from the date of sanction
(D) Before the close of the calendar year
ഉ:-(A) During a period of twelve months from the date of
issue of the sanction
🆀When there is a specific provision in a sanction that the expenditure should be met from the budget provision of a specified financial year and it will lapse.
(A) 12 months from the date of sanction(B) at the end of the next financial year
(C) at the close of that financial year
(D) none of the above
ഉ:-(C) at the close of that financial year
Contracts
Article. 51
(A) Article 50(B) Article 51(C) Article 52(D) Article 54ഉ:-(B) Article 51
51. Government servant who incurs expenditure on behalf of the Government may have to enter into a contract with a private firm or a contractor for the supply of stores or for the execution of a work. The Government also some times employ a person on contract to serve as an officer under them for a definite period. No contracts may be entered into by any authority which has not been empowered to do so.
All contracts should be in the form of written agreements expressed to be made by the Governor and signed by the competent authority.
എല്ലാ കരാറുകളും ഗവർണർ പ്രകടിപ്പിക്കുകയും യോഗ്യതയുള്ള അതോറിറ്റി ഒപ്പിടുകയും ചെയ്യുന്ന രേഖാമൂലമുള്ള കരാറുകളുടെ രൂപത്തിലായിരിക്കണം.
Contracts regarding which there are no definite rules or orders of Government as to conditions, forms, etc., should be entered into only after obtaining the sanction of Government.
Whenever a contract is made by or on behalf of the Government, the following general principles should be observed :¬
(i) The terms of the contract should be precise and definite and there should be no room for ambiguity or misconstruction of any of its provisions;(ii) Before finally entering into a contract on behalf of Government, the Government servant concerned should take legal and financial advice except in those particular cases or classes of cases in regard to which the departmental codes or the Government orders issued from time to time contain clear and complete instructions ;(iii) Contracts for the supply of stores or the execution of works should be made as far as possible only after openly inviting and receiving tenders from all who wish to tender, and in cases in which the lowest tender is not accepted, reasons should be recorded;(iv) In selecting the tender to be accepted, the financial status of the individuals and firms tendering must be taken into consideration in addition to all other relevant factors;(v) The terms of a contract once entered into should not be materially varied without the previous consent of the Government or the authority competent to enter into the contract as so varied;(vi) Standard forms of contracts should be used in all cases for which they have been prescribed, and the rates mentioned in the contract should be subject to adequate prior scrutiny;(vii) When a contract is likely to endure for a period of more than five years, it should, wherever feasible include a provision for an unconditional power of revocation or cancellation by Government at any time on the expiry of six months notice to that effect; and(viii) Whenever it is likely that a contractor will be entrusted with any Government property in connection with his contract, a provision should be inserted in the contract safeguarding the Government against loss or damage in respect of any Government property that may be entrusted to him or his servants.
(ix) The Government servant who enters into a contract on behalf of Government and also his subordinates are responsible for strictly enforcing the terms of the contract and for seeing that no act is done that would tend to nullify or vitiate the contract.
The authorities empowered to enter into contract on behalf of the Governor are specified in the Book of Financial Powers. All contracts in regard to which the Government have not issued any definite rules or orders as to conditions, forms, etc., and all contracts containing unusual conditions or involving any uncertain or indefinite liability should only be made after obtaining the special sanction of the Government, who will obtain the necessary legal and financial advice in each case.
Whenever it is proposed for special and exceptional reasons to agree to any material variation in the terms of an existing contract made on behalf of the Government, the matter should be referred to the Government for orders.
1.All contracts should be in the form of written agreements and are made by............and signed by the competent authority.
(A) The Governor
(B) The Chief Secretary
(C) Chief Minister
(D) Secretary
ഉ:--(A) The Governor
2.The authorities empowered to enter into contract on behalf of Governors are specified in the..................................
(A) Agreement
(B) Book of forms
(C) Book of financial powers
(D) PWD Account Code
ഉ:-(C) Book of financial powers
3.All contracts containing unusual conditions or involving any uncertain or indefinite liability should only be made after obtaining special sanction from:
(A) The Head of the Department
(B) The Accountant General
(C) The Government
(D) The Law Department of Government
ഉ:-(C) The Government
4. When a contractor is entrusted with any Government property in connection with his contract, what is the safeguard to be taken against its damage?
(A) A written undertaking obtained to safeguard it(B) An additional security deposit obtained against any loss(C) Department may require the contractor to deploy a staff to protect it(D) A provision should be inserted in the contract, to safeguard it against loss or damage to the property entrusted.
ഉ:--(D) A provision should be inserted in the contract, to safeguard it against loss or damage to the property entrusted.
Arrear Claims
കുടിശ്ശിക ക്ലെയിമുകൾ(Article. 52)
52. Heads of Offices and Departments should distinctly understand that the personal claims of officers accruing under the orders of competent authority should, to avoid undeserved hardship, be discharged with the least delay possible and that the provisions for the entertainment of belated claims made in Articles 53 and 55 below are intended for exceptional cases and where, for unavoidable causes, the speedy settlement of claims is rendered impossible. Every cases of a deferred claim submitted for the sanction of the Head of a Department or the Government, should invariably be accompanied by a clear explanation of the necessity for postponing the settlement of the claim, and where the postponement was avoidable, also by a report of the names of officers responsible for the delay and of the action taken to prevent the recurrence of such cases.
53. (a) As a general rule, a claim against the Government, not, preferred within 2 years of its becoming due, should be paid only after sanction from the Head of Department concerned.
🆀As a general rule, a claim against the Government, not preferred within ..........years of its becoming due should be paid only after the sanction from the Head of Department.
(A) 2 years(B) 1 year(C) 5 years(D) 3 years
ഉ:--(A) 2 years
Note 2:–The payment of any arrears on account of establishment claims should be noted in the service book or other service record of the officer concerned immediately on encashment of the claim.
Sanction of Government will be necessary for the payment of the claims referred to in Article 55 and for time barred claims as laid down in Article 56.
(1) claims on account of pensions which are regulated by Rules 294 and 295 of the Kerala Treasury Code;
(2) interest on Government securities or any other class of payments which are governed by special rules or orders of the Government;
(3) claims on account of pay and allowances other than reimbursement of medical expenses of the non-gazetted Government servants whose names are not required to be shown in the pay bills in accordance with Rule 171 of the Kerala Treasury Code.(4) claims for amounts not exceeding ` 500 other than claims of a recurring nature preferred within three years of their becoming due.Note:– Exception No. 4 above will cover claims which are exactly three years old.
Due Date of a Claim
(b) (1)A claim will be held to have become due either on the date of sanction to the claim or on the date of its accrual, whichever is later and in cases of bills requiring countersignature, on the date of such countersignature.
ഒരു ക്ലെയിം ക്ലെയിമിന് അനുമതി നൽകിയ തീയതിയിലോ അല്ലെങ്കിൽ അത് സമാഹരിച്ച തീയതിയിലോ, ഏതാണ് പിന്നീടുള്ളതെങ്കിലും, countersignature ആവശ്യമുള്ള ബില്ലുകളിൽ, അത്തരം countersignature തീയതിയിൽ ഒരു ക്ലെയിം അടയ്‌ക്കേണ്ടതാണ്.
(2) An arrear claim resulting from an order issued with retrospective effect does not arise until the order is issued and should not therefore be treated as a claim allowed to remain in abeyance during the period prior to the date of the order.
(3) Pay and allowances, leave salary and other monthly recurring payments to Government servants become due for payment on expiry of the month to which the claim relates
ശമ്പളവും അലവൻസും, അവധി ശമ്പളവും സർക്കാർ ജീവനക്കാർക്ക് പ്രതിമാസ ആവർത്തിച്ചുള്ള പേയ്‌മെന്റുകളും ക്ലെയിം ബന്ധപ്പെട്ട മാസത്തിന്റെ കാലാവധി കഴിയുമ്പോൾ അടയ്‌ക്കേണ്ടതാണ്.
[vide Article 75 (a)]. But such claims of a gazetted officer, which cannot be drawn without authorisation from the Accountant General fall due for payment only on the date on which the authorisation, such as pay slip or leave salary certificate, is issued or on the expiry of the month to which the claims relate, whichever is later.
(4) Increments, promotions and other arrangements involving alterations in pay which were not specifically ordered to be held in abeyance should be held to have become due on the expiry of the month to which they relate Increments, Promotions etc., which were specifically held in abeyance, should be treated as becoming due on the date of sanction.
അംഗീകൃത മെഡിക്കൽ അറ്റൻഡന്റ് നൽകിയ “എസൻഷ്യാലിറ്റി സർട്ടിഫിക്കറ്റിൽ” കാണിച്ചിരിക്കുന്ന തുപോലെ ചികിത്സ പൂർത്തീകരിച്ച തീയതിയിൽ പണമടയ്‌ക്കേണ്ട തുകയായി മെഡിക്കൽ റീഇംബേഴ്‌സ്‌ മെന്റിനുള്ള ക്ലെയിമുകൾ കണക്കാക്കണം.
🆀 In medical reimbursement claims, which certificate to be attached from a medical attendant:
(a) Medical certificate
(b) Fitness certificate
(c) Essentiality certificate
(d) None of the above
ഉ:- (c) Essentiality certificate
യാത്രാ അലവൻസിന്റെ ക്ലെയിമുകൾ, counter signature ആവശ്യമാണോ അല്ലെങ്കിൽ യാത്ര നടന്ന മാസം അവസാനിച്ച ഉടൻ തന്നെ പേയ്‌മെന്റിനായി അടയ്‌ക്കേണ്ടതല്ല.
(7) Scholarships and grants-in-aid become due for payment on the last day of the month in which they are earned.
സ്കോളർഷിപ്പുകളും ഗ്രാന്റ്-ഇൻ-എയ്ഡും അവർ സമ്പാദിച്ച മാസത്തിന്റെ അവസാന ദിവസം പണമടയ്‌ക്കേണ്ടതാണ്.
(8) Contingencies such as electricity charges, rents for buildings etc., which have a recurring monthly periodicity are normally due for payment after the expiry of the month in question. If, however, the standing sanctions for these recurring payments are accorded post-facto they should be held to have become due for payment on the date of sanction.
(9) For the purpose of the rules regarding sanction from the Head of the Department the date on which a claim is presented at the treasury or other office of disbursement should be considered to be the date on which it is preferred.
(c) Claims by local bodies should be preferred within the dates specified for payment, or when no dates are specified, before the close of the financial year in which they fall due, or within six months from the dates on which they fall due, whichever is earlier. In cases where the claims are not made in accordance with the above rules, the payments will not be made unless the specific sanction of Government is obtained.
പേയ്‌മെന്റിനായി വ്യക്തമാക്കിയ തീയതികൾക്കുള്ളിൽ, അല്ലെങ്കിൽ തീയതികളൊന്നും വ്യക്തമാക്കാത്തപ്പോൾ, അവ വരാനിരിക്കുന്ന സാമ്പത്തിക വർഷം അവസാനിക്കുന്നതിന് മുമ്പായി, അല്ലെങ്കിൽ അവ വരേണ്ട തീയതികളിൽ നിന്ന് ആറുമാസത്തിനുള്ളിൽ, ഏതാണ് മുമ്പുള്ളത്? . മേൽപ്പറഞ്ഞ നിയമങ്ങൾക്കനുസൃതമായി ക്ലെയിമുകൾ ഉന്നയിക്കാത്ത സാഹചര്യങ്ങളിൽ, ഗവൺമെന്റിന്റെ നിർദ്ദിഷ്ട അനുമതി ലഭിച്ചില്ലെങ്കിൽ പേയ്‌മെന്റുകൾ നടക്കില്ല.
Note:–
The ‘date on which the claims fall due’ means date of receipt by the local body concerned of the orders of the Government authorising the local bodies to draw the grant.
(d)Under the provisions of Section 78-B of the Indian Railways Act, 1890 (9 of 1890), claims for a refund of an overcharge in respect of goods carried by a railway or to compensation for the loss, destruction or deterioration of goods delivered to it should be made to the railway administration within six months from the date of the delivery of the goods for carriage by railway.All officers and subordinates who handle railway consignments should take prompt action in such matters and failure to do so will render them personally responsible for any loss which Government may have to sustain by their negligence.
(e) As a rule, the travelling allowance claims should be preferred within a month of the due date. Controlling officers may pass for payment travelling allowance claims presented more than a month after the due date, only if there is sufficient justification for the delay. The travelling allowance drawn in advance under the rules will be held under objection pending the submission of the final travelling allowance bill. In such cases, if the final travelling allowance bill is not preferred within three months of the due date, the advance drawn should be recovered in lump from the next pay bill of the officer concerned and settled finally. The right of a Government servant/ non-official member serving on Government Committees, Commissions, etc., to travelling allowance, including daily allowance, shall be forfeited or deemed to have been relinquished if the claim for it is not preferred to the drawing officer or controlling officer within one year of the date on which it fell due.
1. If a Government servant, who obtained T.A. advance has not preferred the T.A. bill within a period of three months of journey, then how to deal with the advance ?
(A) He will be directed to remit back the advance(B)The advance amount will be adjusted when the bill present
(C) He will be directed to handover the advance to another government servant
(D) The advance amount shall be recovered in lump from the next pay bill of the officer concerned
ഉ:--(D) The advance amount shall be recovered in lump from the next pay bill of the officer concerned
2.Travelling allowance drawn in advance shall be settled in:
(A) One month(B) 2 months
(C) Three months
(D) none
ഉ:--(C) Three months
3.The right of a Govt. servant serving on Govt. Committees to T.A. shall be forfeited if the claim for it is not preferred to the Drawing and Disbursing Officer/Controlling Officer .............(year)s from the date on which it fell due :
(A) 2 years(B) 3 years
(C) 5years
(D) 1 year
ഉ:--(D) 1 year
Note:–
(i) In cases where the adjustment bill is not submitted within the prescribed time, the entire amount of advance will be recovered in lump immediately on the expiry of such time limit. Interest at the rate prescribed at (ii) below will be charged on the entire amount of advance from the date of drawal to the date of recovery of the amount.
(ii) In cases where tour advance is not utilised fully but the adjustment bill is submitted in time, interest at the rate of 18 % per annum will be charged on the un-utilised portion of the advance from the date of drawal to the date of refund of the advance.
🆀In cases where tour advance is not utilised fully but the adjustment bill is submitted in time, interest will be charged on the unutilised portion of the advance
(A)At the rate of 9% p.a. from the date of draw to the date of Refund(B) At the rate of 18 % p.a from the date of draw to the date of refund.
(C) At the rate of 9% p.a from the date of draw to the date of tour conducted
(D) At the rate of 12.5 %p.a from the date of draw to the date of tour conducted
ഉ:---(B) At the rate of 18 % p.a from the date of draw to the date of refund.
(iii)The interest so levied will be credited to the receipt head of account corresponding to the expenditure head to which the advance was debited and in the absence of such receipt head, to the general receipt head of account “0075-800-Other receipts-89-Other items”.
54. In all cases where pay is refixed either on account of general pay revision or promotions or otherwise a pay fixation statement should be sent to the Accountant General for verification.
🆀 In all cases where pay is refixed on account of general pay revision, a pay fixation statement should be sent to whom for verification:
(A) Secretary to the Department
(B) Head of Department
(C) Accountant General
(D) Finance Department
ANSWER:-(C) Accountant General
55. When any authority, subordinate to the Government, order any payment on an arrear claim on account of under payment detected, the payment ordered should not exceed the amount found to be actually due under the claim on account of a period of two years immediately preceding the date of detection of the under payment. If, in any particular case, it is considered that for special reasons a larger concession should be granted, the matter should be referred to the Government for orders. For the purposes of this article, the date of detection of an under payment means the date on which the under payment is detected by, or brought the notice of the Head of the Department or Office, or, if it is first detected in audit the date when the Accountant General detected it.
🆀 Under payment is explained as:
(A) Payment made to an officer which is not due(B) Payment made to an officer higher than which is due.(C) Payment made to an officer where there was no sufficient allotment(D) Payment made to an officer at a rate lower than actually Payableഉ:---(D) Payment made to an officer at a rate lower than actually Payable
🆀 What is the term used for the payment made to an officer at a rate lower than what is actually payable?
(a) Lower payment
(b) Short payment
(c) Under payment
(d) Limited payment
ഉ:---(c) Under payment
56. (a) Payment of a claim which is barred by limitation of time under any provisions of law relating to such limitations should ordinarily be refused. No payment should be made on account of any such claims without the special sanction of the Government. In sanctioning payment of such arrear claims, the following procedure should be observed:
(1) The Administrative authorities should check up the claim with reference to the relevant records.
(2)Service Book of the individual should accompany proposals for sanction of arrears of establishment claims
.
.
(3) The Administrative Department in the Secretariat should while forwarding such claims for consideration of the Finance Department, furnish full particulars of the claims in the form given below:¬
1. Name of the claimant2. Nature of the claim (detailed history as to how the claim has arisen should be given.)3 Details of the claim (a) period, (b) rate per month, (c) amount due.4 Reasons for delay in settlement (the time taken at various levels should be indicated)5 Efforts made by the claimant to get the settlement of the claim expedited and with what results.6 Whether the non-payment of the # claim will affect pension.7 Details of records, orders and/or other corroborative evidence on the basis of which the claim is considered to be indisputably due (relevant extracts duly attested should be enclosed where it is not possible to submit the records in original).
(4) A certificate to the effect that the claim has been checked / verified with reference to corroborative records available in his office and that the same has not been drawn and paid previously should also be obtained from the Head of Office concerned and forwarded to the Finance Department.
(5) The payment of any arrear claim to a non-gazetted Government employee should be noted in the service book of the incumbent immediately on encashment of the claim.
Note:–
The Administrative Department in the Secretariat may sanction such claims if the monetary value does not exceed Rupees 500 without consulting Finance Department subject to the procedure prescribed in the rule.]
1. Payment of time barred claims can be made :
(A) With special sanction of Government(B) With the approval of Accountant General(C) Both (A) and (B)(D) No payment can be effectedഉ:---(A) With special sanction of Government
2. Whose sanction is necessary for payment of claims like pay and allowances, TA, which are barred by limitation of time ?
(A) Government(B) Head of Department(C) Accountant General(D) None of the aboveഉ:---(A) Government
3. Service Book of the employee should accompany the proposals for sanction of:
(A) P.F. Advance(B) Time barred arrears of establishment claims(C) Tour Advance(D) Visit to a foreign countryഉ:---(B) Time barred arrears of establishment claims
4. Payment of any arrear claim to a non-gazetted employee which is time-barred by limitation of time but admitted with the special sanction of Government should be noted in the service book of the incumbent immediately on :
(A) getting the sanction of Government(B) signing the bill by the Drawing and Disbursing Officer(C) presentation of the bill at the Treasury(D) encashment of the claimഉ:---(D) encashment of the claim
(b) The period of limitation will be as given below in respect of the following kinds of arrear claims against Government :–
Article. 56(b)
| (i) | Pay and allowances including leave salary - 5 years from the date when the claim fell due for payment. |
| (ii) | Travelling allowance - 2 years from the date when the claim fell due for payment. |
| (ii) | Pension - 12 years from the date when the claim fell due for payment. |
| (iv) | Gratuity-6 years from the date when the claim fell due for payment |
| (v) | Claims for supplies made or services rendered to Government -3 years from the date when the claim fell due for payment. |
| (vi) | All other claims -3 years from the date when the claim fell due for payment. |
1.The period of limitation of claims for supplies made or service rendered to Govt. has been expired. Government has sanctioned the balance portion on request. What is the ground as which the Govt. ordered the payment of the time barred claim?
(A) Strict application of the rule would cause undue hardships to the parties
(B) The parties had a good track record
(C) The parties had suffered a huge loss in business with the Govt.
(D) Otherwise the parties might approach the court of law, which will cause an unpleasant situation to Government
Correct Answer:- Option-(A) Strict application of the rule would cause undue hardships to the parties
2. Period of limitation of arrear claims against Government in respect of T.A. is................year (s) from the due date of claim:
(A) 10 years
(B) 2 years
(C) 1 year
(D) 5 years
Correct Answer:- Option-(B) 2 years
3.Claims for supplies of certain articles made to a Government office become “Time barred”, if it remains unpaid from the date of it fell due:
(A) 6 years
(B) 1 financial year
(C) 3 years
(D) 5 years
Correct Answer:- Option-(C) 3 years
4. Period of limitations of arrear claims of pay is......years from the date when the claim fell due:
(A) 3
(B) 5
(C) 1
(D) 2
Correct Answer:- Option-(B) 5
5. The period of limitation in respect of arrear claims of pension is :
(A) Four years from the date, the claim fell due for payment
(B) Six years from the date, the claim fell due for payment
(C) Ten years from the date, the claim fell due for payment
(D) Twelve years from the date, the claim fell due for payment.
Correct Answer:- Option-(D) Twelve years from the date, the claim fell due for payment.
6. The period of limitation in respect of the arrears of pay and allowances including leave salary claims against Government is :
(A) Three years from the date, the claim fell due for payment
(B) Five years from the date, the claim fell due for payment
(C) Six years from the date, the claim fell due for payment
(D) Two years from the date, the claim fell due for payment
Correct Answer:- Option-(B) Five years from the date, the claim fell due for payment
In cases of item (v), viz, claims for supplies made or services rendered to Government, the period of limitation will be six years if there is a contract in writing, registered. In all the above cases if the delay in the disbursement of arrears was due to official dilatoriness or delay, the period of limitation will be counted from the date of completion of the official steps admitting the claims. In such cases, the arrear claims can be paid only with the sanction of Government if the ordinary period of limitation has expired. It is, however, open to Government to permit the disbursement of arrears remaining undisbursed beyond the periods of limitation specified above in cases in which they are satisfied that a strict application of the above rule would cause undue hardship to the parties concerned.
57.(a) The liabilities incurred on account of contingent charges should be discharged with the greatest promptitude. In the case of payments made out of permanent advance, the amount should be recouped at once and in other cases the liability discharged at the earliest possible date.
(b) The rules in Articles 52,53 and 55 apply also to the payment of contingent and miscellaneous charges such as grants-in-aid, scholarships, etc. Scholarships and grants-in-aid become due on the last day of the month in which these are earned. The time limits prescribed in these rules should be calculated from the date on which the charge becomes payable, i.e., from the date of sanction.
Arrear Claims Relating to
Statutory Grants
58. Arrear claims including those relating to Statutory Grants will be sanctioned by Government when the claim is preferred within three years subsequent to the year in which the payment was due. If the claim is preferred after that period, it will be summarily rejected by Government except (a) when money due to a local body has been credited to General Revenues by a mistake on the part of a Government Officer and (b) when the local body concerned is in a position to establish that it had no direct means of ascertaining earlier the mistake, provided that the amount involved exceeds Rupee one.
1. What is the maximum period fixed for claiming Statutory Grants ?
(A)Two years(B) Three years(C) One year(D) Five yearsCorrect Answer:- Option-(B) Three years
2. Arrear claims including those relating to Statutory Grants will be sanctioned by Government when the claim is preferred within:
(A) Three years subsequent to the year in which the payment was due(B) Three years subsequent to the month in which the payment was due(C) Five years subsequent to the year in which the payment was due(D) Five years subsequent to the month in which the payment was due
Correct Answer:- Option-(A) Three years subsequent to the year in which the payment was due
3. Who will be held responsible for an irregular/excess payment which remains unrecovered even though it was drawn from the treasury on presenting a bill?
(A) The Drawing Officer(B) The person who disbursed the cash in the office(C) The Drawing Officer and the Controlling Officer(D) Both the Drawing Officer and the Treasury OfficerCorrect Answer:- Option-(D) Both the Drawing Officer and the Treasury Officer
Supply of Information to Audit
(Article. 59 )
59. . It is the duty of every departmental and controlling officer to see that the Accountant General is afforded all reasonable facilities in the discharges of his functions and furnished with the fullest possible information for which he may ask for the preparation of any account or report which it is his duty to prepare. No such information nor any books or other documents to which the Comptroller and Auditor General has a statutory right of access may be withheld from the Accountant General.
According to the proviso to paragraph 18 of the Government of India (Audit and Accounts) Order,1936, in the case of any document certified as a secret document by the Governor, the Auditor General shall accept a statement certified as correct by the Governor as a correct statement of the facts stated in that document. If in any file of the Secretariat there is any enunciation of Policy by any Minister or any statement which is secret not intended to be seen by others the Accountant General is required to be satisfied with the certificate contemplated therein and has no right to insist on having an inspection of it by him. Each case has to be decided with reference to the particular facts in order to find out whether the file contains any secret matter thus disentitling the Accountant General to have an inspection of it.
Overcharges and Audit Objections
(Article. 60)
60. Every Government servant who draws bills for pay and allowances or contingent expenses is primarily responsible for the correctness of the amount for which each bill is drawn . If any amount is drawn in excess of what is due, the drawing officer will be required to make good the excess amount so drawn. If the excess amount cannot for any reason be recovered from the drawing officer, the Government servant, if any, who countersigned the bill will be liable to make good any loss arising from culpable negligence on his part, and the Treasury officer who passed it will be similarly liable to make good any loss arising from culpable negligence on his part.
🆀 The term ' over charge' is defined in Article.......................of KFC Vol.1(A) 70(B) 40(C) 60(D) 39Answer:(C) 60
61. The Accountant General is responsible for the auditing of all expenditure charged against the Government . If any item of expenditure is found to be irregular or in excess of what is due, he proceeds to remove the irregularity or recover the excess amount paid through the Treasury Officer and he usually issues a warning slip to the drawing officer concerned at the same time. When an item of expenditure incurred is less than what is actually due for payment and the amount involved is not insignificant, the Accountant General informs the drawing officer of the fact leaving him to prefer an additional claim or not as he thinks proper.
While an officer is under suspension and is in receipt of subsistence grant, the retrenchment order in respect of any overpayment made to him in the post shall be issued by the Accountant General in consultation with authority competent to place the officer under suspension. The aforesaid administrative authority will exercise discretion whether recovery should be held wholly in abeyance or it should be effected at full or reduced rates depending on the circumstances of each such case.
1. Who is authorised to audit all expenditures of the Government?
(B) Accountant General
(C) Treasury Officer
(D) Head of Department concerned
Correct Answer:- Option-(B) Accountant General
2. The slip issued by the Accountant General, to the drawing officer when it finds an expenditure is irregular.
(B) Objection slip
(C) Overdue slip
(D) Non payment slip
Correct Answer:- Option-(A) Warning slip
3. If the expenditure under the head of account is likely to exceed the appropriation, warning slips are issued by
(A) Accountant General
(B) Chief Controlling Officer
(C) Finance Department
(D) Director of Treasuries
62. . Recoveries from a Government servant should not ordinarily be made at a rate exceeding one-third of his pay unless the Government servant concerned has (a) in receiving or drawing the excess acted contrary to orders or without due justification or (b) taken an advance for a specific purpose, not utilised it for the purpose for which the advance was sanctioned within the prescribed period and failed to refund the outstanding amount within the stipulated date.
1. In which circumstances, the recovery from an officer should be made at the rate exceeding 1/3 of his pay ?
(A) When the amount of advance not utilised for the purpose for which it was sanctioned and failed to refund the amount.
(B) When the officer has no required length of service
(C) When the officer is under suspension
(D) When the officer is promoted to a gazetted post
Correct Answer:- Option- (A) When the amount of advance not utilised for the purpose for which it was sanctioned and failed to refund the amount.
3. Recoveries from Government servant should not ordinarily be made at a rate exceeding...... ...... except in certain specified circumstances :(A) 1/3 rd of his pay(B) %4th of his pay(C) 2/3rd of his pay(D) %2 of his payCorrect Answer:- Option-(A) 1/3 rd of his pay
(Article. 63)
63. . (a) Every Government servant should give proper attention to all objections and orders and other points requiring settlement received from the Accountant General without any avoidable delay, even though the responsibility for the removal of objections and the settlement of other points raised in Audit devolves primarily upon disbursing officers, heads of offices and controlling authorities. Objection slips/audit notes received from Audit Office should be replied to within a fortnight from the date of receipt of the objections. In case any objection is not replied to within one month from the date of the issue, the Audit Officer will have authority to direct the Treasury to refuse encashment of further bills of the same class presented by the officer concerned or of a different class if the bill in respect of which the objection has been issued is an occasional one. The names of the officers who keep the objections for which they are responsible, un remedied for more than three months will be reported to Government by the Audit Officer. In case of repeated delays in the matter of clearing objections, Government will not hesitate to order the stoppage of the pay of the officers concerned. If owing to delay in dealing with the matter, any amounts become unadjustable they will be recovered pro rata from all the officers during whose time they remained under objection. A register should be maintained in each office in Form 4 for recording the objections communicated by the Accountant General.
1. Objection slips received from the Accountant General should be replied within ..........from the date of receipt of the objection.
(A) One month
(B) Two months
(C) 10 days
(D) A fortnight
Correct Answer:- Option-(D) A fortnight
2. Audit objection register is maintained by:
(A) All offices
(B) Head Quarters
(C) Accountant General
(D) All of the above
Correct Answer:- Option-(A) All offices
Maintenance and Check of
Audit Objection Register
(b) The following instructions should be strictly followed in the maintenance and check of the Audit Objection Register maintained in each office:—
(1) When an objection slip (or letter) is received from the Accountant General it should be registered as a new case in the personal register and in the Audit Objection Register as well.
അക്കൗണ്ടന്റ് ജനറലിൽ നിന്ന് ഒരു ഒബ്ജക്ഷൻ സ്ലിപ്പ് (അല്ലെങ്കിൽ കത്ത്) ലഭിക്കുമ്പോൾ അത് വ്യക്തിഗത രജിസ്റ്ററിലും ഓഡിറ്റ് ഒബ്ജക്ഷൻ രജിസ്റ്ററിലും ഒരു പുതിയ കേസായി രജിസ്റ്റർ ചെയ്യണം.
(2) All the audit objections received in a calendar year should be serially numbered in the Audit Objection Register and these serial numbers should be entered in column 1 of the register. If there are two or more items of objections in the same objection slip received from the Accountant General separate serial numbers should be given for each of them.(3) Sufficient space should be given for each item in order that details as required in each column of the register could be noted.(4) The Objections should be replied within a fortnight of its receipt. The Head of the Office should initial in the remarks column in token of having sent the reply.
Objections ലഭിച്ച് രണ്ടാഴ്ചയ്ക്കുള്ളിൽ മറുപടി നൽകണം. ഓഫീസ് മേധാവി മറുപടി അയച്ചതിന്റെ ടോക്കണിലുള്ള അഭിപ്രായ നിരയിൽ പ്രാരംഭത്തിൽ ആയിരിക്കണം.
(5) An item should be treated as closed when final reply is given to the Accountant General and the serial number of the item should be rounded of in red ink.
അക്കൗണ്ടന്റ് ജനറലിന് അന്തിമ മറുപടി നൽകുമ്പോൾ ഒരു ഇനം അടച്ചതായി കണക്കാക്കുകയും ഇനത്തിന്റെ സീരിയൽ നമ്പർ ചുവന്ന മഷിയിൽ വട്ടമിടുകയും വേണം .
When the acceptance of the reply is received from the Accountant General the current number and the Accountant General’s reference number should be noted in the remarks column.(6) There should be only one register for the whole office and a particular person in the office should be made responsible for the maintenance of the register. Every movement of the paper within the same office should be noted in the register.
മുഴുവൻ ഓഫീസിലും ഒരു രജിസ്റ്റർ മാത്രമേ ഉണ്ടാകാവൂ, കൂടാതെ ഓഫീസിലെ ഒരു പ്രത്യേക വ്യക്തിയെ രജിസ്റ്ററിന്റെ പരിപാലനത്തിന് ഉത്തരവാദികളാക്കണം. ഒരേ ഓഫീസിലെ പേപ്പറിന്റെ ഓരോ ചലനവും രജിസ്റ്ററിൽ രേഖപ്പെടുത്തണം.
(7) The register should be reviewed monthly by the Head of the Office and every fortnight by the Head Clerk or Personal Assistant or such other intermediary supervising officer if there is any.
രജിസ്റ്റർ പ്രതിമാസം ഓഫീസ് മേധാവിയും ഓരോ രണ്ടാഴ്ച കൂടുമ്പോഴും ഹെഡ് ക്ലർക്ക് അല്ലെങ്കിൽ പേഴ്സണൽ അസിസ്റ്റന്റ് അല്ലെങ്കിൽ മറ്റേതെങ്കിലും ഇടനില മേൽനോട്ട ഉദ്യോഗസ്ഥർ ഉണ്ടെങ്കിൽ അവലോകനം ചെയ്യണം.
How often the Audit Objection Registrar should be reviewed by the Head of Office ?
(A) Weekly
(B) Fortnightly
(C) Monthly
(D) Bi-monthly
(8) After the close of each month a monthly abstract of audit objections in the following form should be recorded in the register from which the prescribe return of audit objections should be sent:
(9)The above instructions should be pasted on the front page of the Audit Objection Register.
| Month | No. pending till the end of previous month | Nos. received during the month | Total No. of objections | No. disposed of during the month | No. pending at the close of the month | Initial of the head of office |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
1. When an objection slip or letter is received from the Accountant General, it should be registered
(A) As a periodical in the Periodical Register(B) As a new case in the Personal Register(C) As a new case in the Audit Objection Register(D) As a new case in the Personal Register and in the Audit Objection Register as wellCorrect Answer:- Option-(D) As a new case in the Personal Register and in the Audit Objection Register as well
2. How many Audit Objection Registers are to be maintained in an office to watch the clearance of Audit Objections ?
(A) 2(B) 3(C) 1(D) 4Correct Answer:- Option-(C) 1
3.The Audit Objection Register should be reviewed by the Head of Office:
(A) Weekly(B) Monthly(C) Fortnightly(D) DailyCorrect Answer:- Option-(B) Monthly
Inspection Reports
(Article. 63(c)
(c) During the course of local inspection, the Audit staff will be issuing ‘memos’ calling for information on various points. The departmental officers should ensure that the particulars given in reply to such memos are correct with reference to the records. For this the Head of the Office should make necessary arrangements to see that the replies to audit memos are furnished only after approval by proper authority. Further, before finalising the inspection report the Audit Officer should discuss the more important irregularities noticed during the course of Audit with the Head of the Office. The Head of the Office should see that all relevant materials are made available to Audit. He should initiate action to rectify irregularities, defects, omissions, etc., which came to light during the course of audit without waiting for the receipt of the inspection report.
The first replies to inspection reports should be sent within four weeks from the date of receipt of the inspection report. പരിശോധനാ റിപ്പോർട്ടുകൾക്കുള്ള ആദ്യ മറുപടി പരിശോധനാ റിപ്പോർട്ട് ലഭിച്ച തീയതി മുതൽ നാല് ആഴ്ചയ്ക്കുള്ളിൽ അയയ്ക്കണം.
The first replies should not be delayed on any account. In respect of those particular paras for which final replies could not be furnished to the Accountant General within the time limit, an interim reply should be given indicating the action taken to rectify the defects pointed out. Here again the Head of the Office should ensure that the replies are factually correct and that proper steps are taken to avoid recurrence of such defects.
Note:–
Audit observations and inspection reports or copies of extracts thereof received from audit should not be passed on to private parties.
(d) In order to watch the receipt of Inspection Reports and also to ensure that first replies are sent within the prescribed time limit and the final replies as expeditiously as possible the following instructions should be adhered to:–
(i) A register in Kerala Financial Code Form 4-B , Kerala Financial Code, Vol. II should be maintained in every office to note the details of the pending Inspection Reports and paras.കേരള ഫിനാൻഷ്യൽ കോഡ് ഫോം 4-ബി, കേരള ഫിനാൻഷ്യൽ കോഡ്, വാല്യം. തീർ‌ച്ചപ്പെടുത്തിയിട്ടില്ലാത്ത പരിശോധനാ റിപ്പോർട്ടുകളുടെയും ഖണ്ഡികകളുടെയും വിശദാംശങ്ങൾ ശ്രദ്ധിക്കുന്നതിനായി ഓരോ ഓഫീസിലും II പരിപാലിക്കണം.(ii) Details of all Inspection Reports and outstanding paras should be entered in the register with the help of half -yearly statements received from the Accountant General.(iii) This register should be inspected by the Head of Office or an Officer authorised in this behalf at least once in a month and instructions issued for the speedy clearance of the outstanding paras wherever necessary.
1.The first replies to Inspection Report of Accountant General should be sent within ...............from the date of receipt of the Inspection Report
(A) One week
(B) Two weeks
(C) Four weeks
(D) Three weeks
Correct Answer:- Option-(C) Four weeks
2.To note the details of the pending Inspection Reports and Paras a register should be maintained in every office
(A) In Form 4A
(B) In form 4B
(C) In Form 4C
(D) In Form 5
Correct Answer:- Option-(B) In form 4B
64. . The Head of the Office should ensure that where a particular type of payment has been objected to by Audit, a similar payment is not made thereafter before the audit objection is finally cleared.
65. An administrative authority should not ordinarily consider any representation or protest against a recovery ordered by the Accountant General unless the representation or protest is received within three months from the date when the Government servant making the representation received the first intimation of the order.
1.The maximum period by which a Government employee can submit representation or protest against recovery ordered by Accountant General is :
(A) One month after receipt of the notice of recovery
(B) Two months after receipt of the notice
(C) Three months after receipt of the notice
(D) Six months after receipt of the notice
Correct Answer:- Option-(C) Three months after receipt of the notice
66. It is the duty of every officer to see to the prompt adjustment of advances outstanding against him in the books of the Accountant General. Each Head of Office will maintain a Register in Form 5 for all special advances drawn by him.
🆀Each Head of Office should maintain a Register in .............for all special advances drawn by him
(A) Form 5
(B) Form 4
(C) Form 9
(D) Form 21
Correct Answer:- Option-(A) Form 5
(A) Form 5
(B) Form 4
(C) Form 9
(D) Form 21
Correct Answer:- Option-(A) Form 5
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