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EASY WALK OVER PC -16

51-100 questions on CPWA CODE

GUIDE 2013
PART III

PRAMOD
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51. The general principles to be followed in the classification of Public Works

expenditure are laid down in :-

(a) Government Accounting Rules, 1990.

(b) General Financial Rules, 2005.
(c) Works Manual.
(d) Public Works Account Code.

Ans : (a) Para 3.1.2 of CPWA Code.

52. Central Public Works Department can never be entrusted with the execution of the
following works :-

(i) Defence and Military Engineering Service.

(ii) State Public Work Department.
(iii) Telecommunication and Railways.
(iv) Non-Government works.

(a) (i) & (iv)

(b) (ii) & (iii)
(c) All of these.
(d) None of these.

Ans : (d) Para 3.1.1 of CPWA Code. (All of these works may also be entrusted to
the CPWD, either occasionally or as a standing arrangement)

53. As a general rule the classification of transaction in Government accounts, shall have
closer reference to :-

(i) Function and Programme.

(ii) Activity of the Government.
(iii) Object of the Revenue or Expenditure.
(iv) Department in which the revenue or expenditure occurs.

(a) (i)
(b) (i) & (ii)
(c) (i), (ii) & (iii)
(d) All the above.

Ans : (c) Para 3.1.2 of CPWA Code.

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54. The classification of government transactions will have the closest reference to :-

(a) Function.
(b) Programme.
(c) Activity.
(d) None of the above.

Ans : (a) Para 3.1.2 of CPWA Code.

55. Expenditure on the maintenance and repairs of the non-residential buildings under
the administrative control of the P.W.D are shown under the Major Head :

(a) 2059-Public Works.

(b) 2216-Public Works.
(c) 2054-Public Works.
(d) None of these.

Ans : (a) Para 3.1.2 of CPWA Code.

56. Outlay on non-Government works is charged against :-

(a) The budget Grant.

(b) Grant-in-aid.
(c) Loans and Advances.
(d) Deposit received.

Ans : (d) Para 3.1.3 of CPWA Code.

57. Transactions relating to the charges and receipts connected with the services of the
following will not be adjusted finally in the accounts Public Works Department :-

(i) Postal & Telecommunication.

(ii) Works pertaining to Forest.
(iii) Works connected with the conservation of ancient monuments of Archeological
Department.
(iii) Works connected with the construction and maintenance of civil aerodromes.
(iv) Works pertaining to Salt, Lighthouse and Mints.

(a) (i), (ii) & (iii)

(b) (i), (iii) & (iv)
(c) Any of these.
(d) None of these.

Ans : (c) Para 3.1.3 of CPWA Code.

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58. When a Division undertakes a service on behalf of another Division, the accounts
settlement is resorted through :-

(a) Advance Payment.

(b) Cash Settlement Suspense Account.
(c) Cash Payment.
(d) Cash Assignment Account..

Ans : (a) Note 2 below Para 3.1.3 of CPWA Code

59. The transactions of Public works Department may be grouped under the heads
other than the one indicated below :-

(a) Expenditure and Revenue Heads.

(b) Major and Minor Heads.
(b) Suspense and Deposit Heads.
(c) Remittance Head.

Ans : (b) Para 3.1.6 of CPWA Code.

60. Receipts of cash received from other departments or Governments is carried out
through :-

(a) Revenue Head.

(b) Remittance Head.
(c) Minor Head.
(d) Object Head.

Ans : (b) Para 3.1.6 of CPWA Code

61. Which of the following represents Remittance Head ?

(a) 8652
(b) 8658
(c) 8782
(d) 8675

Ans : (c) Para 3.1.6 of CPWA Code

62. In the case of expenditure heads, the main unit of classification is :-

(a) Major Head.

(b) Minor Head
(c) Sub Head.
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(d) Object Head.

Ans : (a) Para 3.1.7 of CPWA Code

63. The detailed classification of any Public Works Major Heads that may be introduced
for the booking of special expenditure, shall be prescribed by :-

(a) The Comptroller General of Accounts.

(b) Director General of Works.
(c) Comptroller and Auditor General of India.
(d) Central Government.

Ans : (d) Note 2 of Para 3.1.7 of CPWA Code

64. The Administration of some Union Territories is vested with the powers of opening
of certain heads of account within their respective territories. Which are they :-

(a) Major Head, Minor Head & Sub Head.

(b) Minor Head, Sub Head & Detailed Head.
(c) Sub Head , Detailed Head & Object Head.
(d) Detailed Head & Object Head.

Ans : (c) Note 1 of Para 3.1.7 of CPWA Code.

65. When the Public Works Department undertakes works of other departments as a
standing arrangement and the cost is debitable to those departments, the classification of
the transactions is intimated by :-

(a) The concerned Head of the Department.

(b) Pay and Accounts Officer.
(c) Comptroller and Accountant General.
(d) Central Government.

Ans : (b) Note 3 below Para 3.1.7 of CPWA Code.

66. The classification and the Heads of Accounts under which Government transactions
are adjustable have been indicated in the list of Major and Minor Heads of Account as
mentioned in :-

(a) Government Accounting Rules, 1990.

(b) General Financial Rules 2005.
(c) Receipt & Payment Rules 1983.
(d) Central Public Works Manual.
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Ans : (a) Para 3.1.8 of CPWA Code

67. The order in which the Major and Minor Heads shall appear in all account records
shall be prescribed by

(a) The Comptroller General of Accounts.

(b) The Comptroller and Auditor General of India.
(c) The Accountant General of the respective State.
(d) The Central Government.

Ans : (d) Note below Para 3.1.8 of CPWA Code.

68. The incidence of expenditure between voted and charged is determined by the :-

(a) President of India.

(b) Parliament.
(c) Constitution of India.
(d) Union Finance Ministry.

Ans : (c) Para 3.1.9 of CPWA Code.

69. Find the incorrect statement in respect of Revenue and Expenditure of the
Government ?

(a) Revenue is realised and placed to credit of Government as it falls due under the rules
governing it.
(b) Expenditure can be incurred only against a grant voted by the Parliament.
(c) Expenditure can be incurred against the appropriations provided for to meet charged
Expenditure.
(d) Revenue is realised and placed to credit of Government only when it is received.

Ans : (d) Para 3.1.9 of CPWA Code.

70. Expenditure incurred on account of payments made after an award has been
made a Rule of the Court but prior to the issue of decree is debitable to :-

(a) The voted section of the grant.

(b) The contingent section of the grant.
(c) The charged section of the grant.
(d) Any of these.

Ans : (c) Para 3.1.9 of CPWA Code

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71. An arbitral tribunal awarded a compensation of Rs 3,00,000 to the contractor during

the course of a work. The sum required to satisfy the award is to be charged on the :

(a) Public Fund of India

(b) Consolidated Fund of India
(c) Public Account of India
(d) Contingency fund of India.

Ans : (c) Note 1 below Para 3.1.9 of CPWA Code

72. The award made by a private arbitrator is filed in a court of law and a decree is
obtained in terms of the award, the expenditure required to satisfy the decree of the court
will be :

(a) Expenditure charged on the Consolidated Fund of India.

(b) Expenditure charged on the Public Fund of India.
(c) Voted expenditure on the Consolidated Fund of India.
(d) None of the above.

Ans : (a) Note 1 below Para 3.1.9 of CPWA Code

73. The primary disbursing officer of the Division is :-

(a) The Superintending Engineer.

(b) Chief Engineer.
(c) Sub Divisional Officer.
(d) None of the above.

Ans : (d) Divisional Officer is the Primary disbursing Officer of a division. Para 3.2.1
of CPWA Code

73. The Chief controller of accounts permits the Divisional Officer to draw the funds
that required for all disbursements in connection with the execution of works through :-

(a) Vote on account.

(b) Letter of Credit.
(c) Vote of Credit.
(d) Letter of Grant.

Ans : (b) Para 3.2.1 of CPWA Code

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74. Drawal of funds by way of cheque against letter of credit can be used for all kinds of
payments except :-

(a) Contingent charges.

(b) Long term advances.
(c) GPF withdrawal of Group D employees.
(d) Pay & Allowances of gazetted staff working in the Division.

Ans : (b) Para 3.2.1 of CPWA Code.

75. The Divisional Officer is not authorized to make disbursement of :-

(i) Pay and Allowances of Govt. Servant covered by New Pension Scheme 2004.
(ii) GPF withdrawal of all staff other than Group D employees.
(iii) All long term advances.
(iv) All short term loans and advances to Government servants recoverable in less than
eighty instalments.

(a) (i) & (iii) only.

(b) (ii) & (iv) only.
(c) (i) & (ii) only.
(d) All the above.

Ans : (d) Para 3.2.1 & Para 6.2.2. of CPWA Code.

76. Name the bank where the Divisional offices are assigned a Cash Assignment
Account by the Chief Controller of Accounts for drawal of cheques for payment of bills ?

(a) Credited Bank.

(b) Reserve Bank of India.
(c) Accredited Bank.
(d) Public Sector Bank.

Ans : (c) Para 3.2.1 of CPWA Code

77. Proforma Accounts are not prepared for :-

(a) Irrigation works.

(b) Transactions of Commercial undertakings.
(c) Navigation, Embankment and Drainage Works
(d) Civil Works.

Ans : (d) Para 3.2.1 of CPWA Code

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78. The record of a transaction of receipt, if the exact head cannot be ascertained at once,
should be classified temporarily under :-

(a) Miscellaneous Public Works Advances.

(b) PW Deposits.
(c) Debt, deposit or remittance head to which it pertains.
(d) None of the above.

Ans : (b) Para 3.2.2 of CPWA Code.

79. The record of a transaction of an expenditure/charge, but the exact head cannot be
ascertained at once, should be classified temporarily under:-

(a) PW Deposits
(b) Miscellaneous Public Works Advances
(c) Debt, deposit or remittance head to which it pertains.
(d) None of the above.

Ans : (b) Para 3.2.2 of CPWA Code

80. Abstract Contingent bill are prepared in :-

(a) GAR 30
(b) GAR 31
(c) GAR 32
(d) GAR 33

Ans : (a) Sub para (v) of Annexure B of Para 3.2.2 of CPWA Code

81. Who is responsible for the maintenance of accounts of the transactions correctly and
in accordance with the rules in force?

(a) Divisional Accountant.

(b) Divisional Officer.
(c) Head Clerk.
(d) Senior Accountant and Cashier.

Ans : (b) Para 4.1.1 of CPWA Code

82. Maintaining financial regularity of the transactions of the Division is the

responsibility of :-

(a) Divisional Accountant

(b) Senior Accountant
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(c) Sub Divisional Officer.

(d) Divisional Officer

Ans : (d) Para 4.1.1 of CPWA Code

83. As a financial assistant what would be the role of a Divisional Accountant :-

(a) Advise the Divisional Officer in all matters relating to the accounts and budget
estimates or to the operation of financial rules generally.
(b) Applying certain preliminary checks to the initial accounts, vouchers etc.
(c) Compile the accounts of the division in accordance with the prescribed rules and
from the data furnished to him.
(d) Assist the Divisional Officer for the scrutiny of the accounts of the receipts and
disbursements of subordinate officers falling within the Divisional Officers own powers
of sanction.

Ans : (a) Para 4.2.2. of CPWA Code.

84. Which of the following does not comprise of the three fold functions of a Divisional
Accountant ?

(a) Compiler of the accounts of the Division.

(b) Internal checker.
(c) Financial assistant.
(d) Custodian of the tender documents.

Ans : (d) Para 4.2.2. of CPWA Code

85. To enable him to discharge his duties efficiently, the Divisional Accountant is treated
as the senior member of the office establishment of the division though his position is
analogous to that of a Sub-Divisional Officer. How can a Divisional Accountant be
defined in terms of Analogous ?

(a) Divisional Accountant is subordinate to Sub Divisional Officer.

(b) Sub Divisional Officer is equivalent to Divisional Accountant.
(c) Divisional Officer is superior to Divisional Accountant.
(d) Divisional Accountant is comparable to Sub Divisional Officer.

Ans : (d) Para 4.2.2. of CPWA Code

86. Find the feature that unsuitable to Divisional Accountants Objection form.

(a) An objection entered in this register should not be considered as finally disposed of
until it has been reviewed by the Pay and Accounts Officer.
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(b) It will be the duty of Divisional Accountant to comply with the orders of the
Divisional Officer with respect to removal of objections recorded in the Objection form.
(c) It is being maintained in Form 60.
(d) Divisional Officer has an opportunity of accepting the Divisional Accountants
advice on reconsideration and ordering action accordingly, or of recording for the
information of the Pay and Accounts Officer, his reasons for disregarding that advice.

Ans : (b) Para 4.2.3 of CPWA Code.

87. Which of the following would be more appropriate in respect of functions executed
by the Divisional Accountant with respect to tendering process?

(a) He should conduct personally a test check of the computed and checked tenders.
(b) He should see that the comparative statement correctly incorporates the totals as
checked on the individual tenders.
(c) He is responsible for the arrangements for checking the computed tenders and
responsible for safe custody of tender documents.
(d) He is in charge of overall supervision of the tendering process.

Ans : (d) Para 4.2.4 of CPWA Code

88. Which of the following is correct.

(i) The Divisional Officer is authorised to entrust the receipt and disbursement of cash
to the Divisional Accountant at his discretion.
(ii) As a rule the Divisional Accountant is required to receive or pay out cash of the
monetary transactions at the headquarters of the Divisional Office.
(iii) The Divisional Accountant should not be normally authorised to issue final receipts
over his own signature.
(iv) The volume of the monetary transactions at the headquarters of the Divisional Office
have an impact on entrusting the receipt and disbursement of cash to the Divisional
Accountant.

(a) (i) & (iii)

(b) (ii) , (iii) & (iv)
(c) (iii) & (iv)
(d) (i), (iii) & (iv)

Ans : (c) Para 4.2.5 of CPWA Code.

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89. In token of check, the Divisional Accountant should affix his dated initials in the
divisional cash book :

(a) After the last entry of the month.

(b) After the closing entry of the financial year.
(c) After the each entry in the cash book.
(d) After the last entry of the day.

Ans : (d) Para 4.2.5 of CPWA Code

90. On periodical inspection, the Divisional Accountant noticed some defects in the
accounts records of a Sub-Divisional Office. In such an event, who is responsible for
imparting necessary instructions thereon to the Sub-Divisional Officer ?

(a) Divisional Officer.

(b) Divisional Accountant.
(c) Internal Audit Wing.
(d) Statutory Audit Wing.

Ans : (b) Para 4.2.6 of CPWA Code

91. Serious financial irregularities were noticed during the periodical inspection of
accounts records by the Divisional Accountant. What would be the correct pair of
subsequent actions ?

(i) Should be set right under the orders of competent authority.

(ii) Should not be set right but placed on record for the inspection of the Chief Controller
of Accounts.
(iii) Need not be reported to the Chief controller of Accounts since the defects were set
right under the orders of competent authority.
(iv) Reported at once for the information of the Chief Controller of Accounts.

(a) (i) & (iv)

(b) (i) & (iii)
(c) (ii) & (iv)
(d) None of the above.

Ans : (a) Para 4.2.6 of CPWA Code.

92. Find the correct one which represents Register of Interest bearing securities &
Annual account of interest bearing securities respectively.

(a) CPWA 55 & 56. (b) CPWA 65 & 66. (c) CPWA 75 & 76. (d) CPWA 85 & 86.
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Ans : (d) Para 4.2.6 of CPWA Code.

93. Check of sanctions accorded by the Divisional Officer is conducted in the Pay &
Accounts Office only in respect of :-

(a) Sanctions to write off of stores or losses of public money.

(b) Technical Sanctions of projects costing more than 20 lakhs.
(c) Technical Sanctions of non-projects costing more than 5 lakhs.
(d) Administrative sanction.

Ans : (a) Para 4.4.1 of CPWA Code

94. The results of audit/inspection are communicated to the Divisional Officer in

the form of :-

(i) Audit Notes

(ii) Inspection Reports
(iii) Letters
(iv) Memoranda

(a) (ii) only.

(b) (i) & (ii) only.
(c) (i), (ii) & (iv) only.
(d) Any of these.

Ans : (d) Para 4.5.1 of CPWA Code

95. Part I of the Audit Note and the Inspection Report should be returned to the Audit
Officer through the :-

(a) Superintending Engineer.

(b) Chief Engineer.
(c) Divisional Officer.
(d) Any Superior Officer.

Ans : (a) Para 4.5.2 of CPWA Code

96. What are the common practices adopted by the Divisional Offices for removal of an
audit objection :-

(i) Obtaining the requisite sanction or by

(ii) Making the necessary recovery.
(iii) Correcting or completing the relevant account or voucher by furnishing the necessary
documents or information.
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(iv) Securing compliance with the provisions of a specified rule.

(a) (i) & (ii)

(b) (i), (ii) & (iii)
(c) (ii) & (iii)
(d) Any of these.

Ans : (d) Para 4.5.3 of CPWA Code

97. An audit officer placed a transaction under objection. The Divisional Officer made a
protest against the objection as being incorrect. Which of the following is most suitable
to the context ?

(a) The objection should not be held in force unless a formal intimation of its
withdrawal is received from the Audit Officer.
(b) The objection should be held in force unless a formal intimation of its withdrawal is
received from the Audit Officer.
(c) The objection once raised is final and it cannot be revoked by way of a protest of the
Auditee institution as it being incorrect.
(d) The objection should be held in force unless it is rectified through obtaining the
requisite sanction or by making the necessary recovery.

Ans : (b) Para 4.5.3 of CPWA Code

98. The allotment of a particular sum of money to meet expenditure on a specified job as
enunciated in the Detailed Demands for Grants is called :-

(a) Appropriation.
(b) Re-appropriation.
(c) Either of these.
(d) None of these.

Ans : (c) Para 5.1.1 of CPWA Code

99. For which of the following a Divisional Officer does not necessarily require any
specific provision of funds within the appropriations for his own division:-

(i) For payments chargeable to the accounts of other Divisions.

(ii) Payments finally adjustable in the accounts of other departments of Government.
(iii) Works executed on behalf of District Boards & Cantonments..
(iv) Works executed for Municipalities and other public bodies.
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(a) (i) & (ii)

(b) (iii) & (iv)
(c) All of these.
(d) None of these.

Ans : (c) Para 5.1.1 of CPWA Code

100. A grant or supplementary grant may be fall under :-

(i) 4202 Capital Outlay on Education, Sports, Art and Culture

(ii) 0401- Crop Husbandry.
(iii) 2204 Sports and Youth Services
(iv) 2405 Art & Culture

(a) (i) & (iii) only

(b) (ii) only
(c) (i), (iii) & (iv) only.
(d) (iii) & (iv) only.

Ans : (c) A grant or supplementary grant is made for an expenditure head. Option (ii) is
a receipt head. Para 5.2.1 of CPWA Code.

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