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OBJECTIVE QUESTIONS OF CPWD 1.
Administrative approval denotes the __________________________ by the administrative department concerned of the proposals for incurring expenditure in the Public Works Department.
formal acceptance
2.
In Public Works Department, the term Accounts Officer denotes the head of the accounts formation, namely __________________________ to whom the accounts of the division are rendered.
Chief Controller of Accounts
3.
Works Contingencies indicates the ______________ expenses of a miscellaneous character, which cannot be appropriately be classied under any distinct sub-head or work.
Incidental
4.
Intermediate payment means a disbursement of any kind on a running account, not being the final payment. Besides on account payment, it includes ________________ and __________________ or a combination of these.
Advance payment, Secured Advance
5.
Local loan works means works executed by the Public Works Department on behalf of Muncipalities, Port Trust or other Corporation, when the cost of the works is to form part of ___________________________.
Loan given by Govt
6.
Issue rate includes ________________ and ______________.
Handling charges & Storage charges.
7.
Issue rate is normally reviewed and fixed at _____________________________.
the begening of a year
8.
Secured advance is a term applied to an advance made on the ______________ of material of _______________ nature.
Security imperishable
9.
The ______ percentage of storage charges are applicable on stock declared surplus and returned back to stores from the work.
Nil
10.
Technical sanction denotes the order of competent authority sanctioning the ____________________ of the cost of a work of construction or repair.
Detailed estimate
11.
The transactions of Public Works are grouped under expenditure, revenue, remittance and ____________________________ heads.
Suspense & deposit
12.
_____________________ will be treated as primary Disbursing Officer of the Division.
Divisional Officer
13.
In Public Works setup, the ____________________ will be assigned a letter of credit.
Divisional Officer
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14.
The record of a transaction of receipt or expenditure should always be made at once under the _______, ______, __________ or ______________ head to which it pertains.
Final, debt, deposit or remittance
15.
If the record of transaction of a receipt or expenditure cannot be ascertained at once then the transaction should be classified temporarily under _______________if it is a receipt or under ____________________ if a charge.
Deposit, Misc. PW Advance
16.
The Divisional Officer is responsible for submission of his accounts to _____________ for audit and for incorporation in the general accounts.
Accounts Officer
17
To assist the Divisional Officers in the discharge of their responsibilities, the accounting organization will post a ____________________.
Divisional Accountant
18.
The three fold duties of Divisional Accountant are ________________, _________________ and __________________.
Accountant, Internal checker, Financial assitant
19.
The Divisional Accountant is treated as the _______________ of the office establishment of the division though his position is analogous to that a SDO.
Senior member
20.
The Divisional Accoutant is required to inspect periodically the accounts records of Sub-Divisional Officers and to check a percentage of ___________________.
Initial accounts
21.
The results of audit/inspection are communicated to the Divisional Officer in the form of _________________________________.
Audit notes/ Inspection reports
22.
Expenditure on a work cannot be incurred unless a ___________ authorizing the expenditure was obtained.
Sanction
23.
Trasfer of funds from one primary unit of appropriation to another is called ______________.
Reappropriation
24.
Reappropriation of funds is permissible before the close of ___________________.
Financial year
25.
It is an important function of the Divisional Officer to keep a constant watch over the progress of expenditure. The progress of expenditure can be watched individually month by month through ___________, __________________ and other relevant accounts.
Register of works, contingent register
26.
For the purpose of financial control and statistical convenience, the subdvisions into which the total cost of work is divided are known as ______________.
Sub-heads
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27.
In case of large work consisting of several smaller works or groups, the distinct terms used to each small work or group is known as ________________.
Sub-work
28.
In order to cover the expenditure incurred which do not enter the book value of stock material, the charges that are leviable are called _______________.
Supervision charges
29.
All cash transactions of the division shall pass through _______________.
Cash Book
30.
Every Government Officer is _____________ responsible for the money which passes through his hands and for the prompt record of receipts and payments in the prescribed accounts as well as for the ____________ of the account in every respect.
Personally
31.
The private cash or accounts of the members of the department should not be ______________ with the public cash or accounts.
Mixed up
32.
A Government Officer supplied with funds for expenditure shall be responsible for such funds until an account of them has been rendered to the satisfaction of the ____________________________ concerned.
Accounts Officer
33.
The Divisional Officer should keep a close watch over the drawals and should take prompt action for the renewal of the ______________________ by assignment of additional funds by Pay and Accounts Officer.
Letter of credit
34.
With certain exceptions, the ________________ of departmental receipts to expenditure in the department is strictly prohibited.
Appropriation
35.
Undisbursed balances of cash obtained for disbursement to officer and staff may be kept in the ___________________, but they should not be mixed with the regular cash balances of the department.
departmental cash chests
36.
The employment of _________________ officials to fetch or carry money should be discouraged.
Group ‘D’
37.
Except petty payments, all payments shall be made only by ____________.
Cheques
38.
The DDO is authorized to draw cheques for the minimum of cash actually required to meet ___________________.
Disburse-
39.
Cheque shall be payable at any time within __________ months after the month of issue.
Three
40.
A cheque issued on 01-03-2011 is payable at any time up to ____________.
30-06-2011
Correctness
ments
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41.
Whenever a new cheque book is brought in to use, the Divisional Officer should intimate the number of the cheque book and the serial numbers of the cheque forms contained therein to the ______ as well as to the _____________________.
Bank & PAO
42.
In every case where request for issue of fresh cheque is received, the Divisional Officer shall insist for _____________________ of bank authorities on stop payment order.
acknowled-
43.
When the request for issue of fresh cheque is received after one year of its issuance, the Divisional Officer may ____________ upon the acknowledgement of bank authorities on the stop payment order.
not insist
44.
In cases where the cheque was not presented before its expiry, a ______________ may be issued in lieu of time barred cheque.
Fresh cheque
45.
When it is necessary to cancel a cheque before its issue, its cancellation must be recorded with _________________ on the counterfoil and the cheque must be destroyed.
Dated signature
46.
In cases where the cheques drawn are cancelled, the entries in the accounts should be suitably ______________.
Reversed
47.
When money is received by a Government Officer on behalf of Government, it should ___________ be brought to the account in the Cash Book.
At once
48.
The Government Officer autorised to receive money on behalf of Government shall grant a ______________ to the payer.
Receipt
49.
Earnest money deposits submitted by the contractors whose tenders are rejected on the same day are ______________ from passing through the divisional accounts.
Exempt
50.
In cases where EMD was received prior to the date fixed for opening the tenders, the same shall be __________ the divisional accounts for returning subsequently.
brought to
51.
Cheques of private individuals if accepted in payment of Government dues should be treated as ____________.
Cash
52.
When private cheques are sent to bank for encashment, an entry should be made in column _______ of cash book.
8 (eight)
53.
When cheques accepted from private individuals are dishonoured on presentation to the banks, the original entries on both the sides of the cash book should be written back by ________________.
minus entries
54.
No Government Officer may issue _________________________ of receipts granted for money received on the allegation that the originals have been lost.
Duplicates or copies
gement
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55.
If a Government Officer who is not in-charge of cash book receives money on behalf of Government, in exceptional circumstances, she should _____________ it, at the earliest opportunity, to the nearest officer having a cash book or direct into accredited bank.
Pay or remit
56.
The Divisional Officer may utilize cash receipts for current expenditure to avoid obtaining fresh cash by cheques. However, __________________ he must sent to the bank a cheque for the amount thus utilized drawn in his own favour and endorsed by himself.
before the end of month
57.
Payment to suppliers of stores by Bank drafts is ______________ at the reuest of suppliers at Government cost.
Permissible
58.
No cheque should be drawn until it is intended to be ___________.
Paid
59.
Drawal of cheques and depositing them in the cash chest at the close of Financial year for the purpose of showing the full amount of grant as utilized shall be treated as a ________________________.
Serious irregularity
60.
Payments due to contractors may, if so desired by them can be ___________ bank accounts instead of direct payment to contractors after following certain procedure.
Credited direct to their
61.
Every payment including repayment of money previously lodged with Government must be supported by a ______________.
Voucher
62.
Every voucher shall consist full and clear particulars of the claim and all information necessary for its proper ______________ and identification in the accounts.
Classification
63.
Every voucher must bear a _____ order signed and dated by the responsible Disbursing Officer.
Pay
64.
The Pay order of every voucher shall specify the amount payable in __________ and ____________.
Words & figures
65.
All paid vouches must be stamped __________ or cancelled so that they cannot be used for the second time.
Paid
66.
Every payment made shall be acknowledged by the payee. When the payee signs in an Indian script, he should be required to note the amount acknowledged in the script in the ______________ in his own handwriting.
International numerals
67.
In case of bills of staff desiring payment by cash, _______ cheque should be drawn by the Divisional Officer.
Self
68.
The cash book shall be __________ and closed every month.
Balanced
69.
If a mistake is discovered before Cash Book is closed, it should be corrected by inserting the correct figure in ______________.
Red ink
70.
If a mistake is discovered after Cash Book is closed, it should be corrected by way of _____________________.
Transfer entry
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71.
The actual cash balance in chest should be counted on _________________ of each month.
Last working day
72.
When cash counted was found in excess of balance as per cash book, the same shall be treated as ______________ and credited to Public Works Deposits.
Revenue receipt
73.
When cash counted was found short of balance as per cash book, the same shall be treated as ____________ and debited to Miscellaneous Works Advance.
Expenditure
74.
An imprest is a _____________ advance of a fixed sum of money given to an individual to enable him to make certain classes of disbursement.
Standing
75.
The maximum amount of Imprest that can be sanctioned to an individual is rupees ___________________.
Five thousand
76.
While recouping impest if any amount is found objectionable, the same shall be treated as item ‘awaiting adjustment in imprest account’ and full impest should be recouped duly classifying the objected amount to _____.
Misc. Works Advance
77.
The imprest holder is responsible for the safe custody of imprest money and he must at all times be ready to produce the total amount of the imprest either in ____________or ___________.
Cash or vouchers
78.
Temporary advance is granted to make __________ payments.
Specific
79.
Temporary advance shall be closed _________________.
As soon as possible
80.
Cheque books must be kept under lock and key in the personal cutody of _____________.
Divisional officer
81.
The general administratin of the stores of a division is vested in the Divisinal Office which include acquisition of stores, their custody and distribution and __________________.
Their disposal
82.
The accounts of the stores are based on the fundamental principle that the cost of their acquisition should be __________ the particular work for which they are required.
Debited to
83.
The cost of tools and plant for the general use of the division shall to debited to the minor head _______________
Machinery & equipment
84.
Specific items of tools and plant which are required for specific work are debited to the _______________.
Work concerned
85.
The stores of the public works department are divided into Stock, Tools and Plant, Road metal and ____________________.
Materials charged to works
86.
A numerical or quantity account of receipts, issues and _________ has to be maintained for all stores, even though debited to final heads.
Balances
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87.
In order to ensure accuracy of posting of all transactions and to facilitate the preparation and valuation of indents, the divisional office shall prepare __________________________.
Priced Vocabulary of stores
88.
In Priced Vocabulary of Stores, the ____________ shall be filled in by the divisions concerned who should circulate them for use by other Divisions obtraining supply of stores from them.
Issue rates
89.
The record of the detailed count or measurement or weighment of all materials should be kept in the ____________________.
Goods received sheet
90.
The total of number or quantity received in the stores should also be entered in ________________.
Bin card
91.
Valid acknowledgement for the supply of stores received at thestores has to signed by the _______________ or ___________________
Divisional/ subdivisional officer
92.
Departmental acknowledge for receipt of stores shall be called upon from the ___________________ or _____________________.
Storekeeper/ Secion officer concerned.
93.
Goods received sheet shall be prepared in _______________________.
Triplicate
94.
Payments for all stock received are made on the bais of entries recorded in the ______________________.
Goods received sheets
95.
______________ may be issued from stock for use on work, for dispatch to other sub-divisions, for sale to contractors, employees, other persons or local bodies.
Materials
96.
Indents will be prepared in the form of booklets duly machine numbered and should be prepared in _________________.
Quintuplicate
97.
In order to keep watch on the materials issued to works, a register in Form._________ is kept to avoid excessive issue of materials to contractors and to keep a watch over the issues.
35
98.
A chronological record of the receipts, issues and the running balances of each article of stock will be kept in the ________________.
Bind card
99.
Bin cards will be kept at ______________where the materials are stored.
the place
100
As soon as a Bin Card is completed, ti should be ____________________ after carrying over the balance to the new card.
Returned to divisional office
101
Payments to suppliers can be made only by _____________
Cheque
102
The issue rate is fixed on the principle that the cost to be charged to works on which the materials are to be used should approximately equal to the actual cost of the stores and that there may be no ultimate _________________ in the stock accounts.
Profit or loss
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103
If the issue rate of an article of stock is appreciably less than the market rate then issues to contractors and sales shall be made at ___________.
Market rates
104 .
If the issue rate an article of stock is appreciably less than the market rate then issues to other divisions and departments may be made a rate _______________.
Higher than issue rate
105 .
To record the day by day transactions relating to each item of stock, ____________ will be maintained in the divisional office.
Priced stores ledger
106 .
At the end of the year, during valuation of stores, if excess is found the same will be treated as ______________.
Receipt on capital account
107
At the end of the year, during valuation of stores, if shortages are found the same will be treated as ______________________.
Losses on stock
108 .
________________ will review the profit & loss on stock and if found that the issue rates need revision, the same will be put up to the Divisional Officer for revision.
Divisional Accountant
109 .
The physical verification of stores shall be conducted atleast once in a ____________.
Year
110 .
The value of stores found surplus during physical verification of stores shall be treated as ____________________
Revenue receipt
111.
The value of deficit in stores found during physical verification shall be debited to ____________________.
Misc. works advance
112 .
The entries intended to transfer an item of receipt or charge from the account of a work in progress or a regular head of account to the account of another work or head is known as _________________.
Transfer entry
113 .
If the item which properly belongs to a revenue or expenditure head is wrongly classified under another revenue or expenditure head in the accounts, the errory may be corrected by proposing transfer entry, before ________________________.
The accounts of the year are closed
114
An error which affects a debt, deposit, suspense or remittance head must be corrected by transfer, however _______________ it may be.
Old and small
115 .
When a correction is permissible it should be made by a formal transfer entry, but when it is not permissible a _______________ of it should be made in the account concerned.
Suitable note
116 .
No transfer entry should be made from one sub-head to another in the accounts of a work except on the authority of a formal Transfer Entry Order prepared and approved by the ______________.
Divisional Officer
117 .
The initial records upon which public works accounts of works are based are Muster Roll, Measurement Books and ___________________.
Work charged estt. Bills.
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118 .
Payments for all work done otherwise than by daily labour and for all supplies required for specific works are made on the basis of measurements recorded in the ________________.
Measurement books
119 .
___________ measurement books are prepared in order to facilitate the preparation of estimates for periodical repairs etc. in respect of a finished work.
Standard
120 .
Mobilization advance is paid on ______________.
Hand receipt
121 .
Mobilization advance can be granted against the plant and machinery in repsect of capital intensive work whose cost estimate put to tender is more than _________________.
2 crores
122 .
Secured advance can be granted up to a maximum of __________ of the assessed value.
90%
123 .
A list of works being executed by the division together with their progressive expenditure is posted in _____________________.
Register of works
124 .
The progressive expenditure of a work with reference to its estimate and sub-heads is maintained in the divisional office through _____________,
Works abstract
125 .
A personal account of every contractor shall be maintained, whether or not a formal contract has been entered into with him in the form of _________________ to be maintained in the divisional office.
Contractors ledger
126 .
Normally, the transactions relating to ______________ bill need not be entered in the contractor’s ledger.
First & final
127 .
Expenditure on inaguaration ceremony of a work shall be debited to _______________.
Work concerned
128 .
Sale proceeds of surplus material borne on work site account shall be credited to ___________________.
Work concerned
129 .
A contract, where the contractor agrees to complete a work with all its contingencies in accordance with the drawings and specifications for fixed sum is called ____________________.
Lumpsum contract
130 .
In a lumpsum contract, all on-account payments made to the contractor shall be treated as __________________.
Advance payments
131 .
When materials are received from a supplier or from another division or department in India or abroad, their value should be credited to ___________________, if payment is made in the same month.
Stock under functional major head
132 .
When materials are received from a supplier or from another division or department in India or abroad, their value should be credited to ___________________, if payment was arranged on closing the account of the month.
Material purchase settlement suspense a/c
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133 .
Deposit transactions in Public Works Department are classified as public works deposits and __________________.
Interest bearing securities
134 .
Deposits less than twenty five rupees shall be lapsed and credited to Government as lapsed deposits on completion of _________________ after they became due.
One whole year
135 .
Deposits amounting to twenty five rupees and above shall be lapsed and credited to Government as lapsed deposits on completion of _________________ after they became due.
Three complete account year
136 .
Before the amount of deposit is credited to Government as revenue, the original realization should be traced and reference to the credit should be so recorded against the original entry in the cash book and other accounts as to make the entertainment of a ______________ ______________ impossible.
Double or erroneous claim
137 .
A record of transactions relating to Public Works Deposits should be maintained in the Divisional Office in a register called _____________.
Deposit register
138
A monthly extract of Deposit register known as ____________ should be prepared for submission to the accounts officer.
Schedule of Deposits
139 .
In case of Deposit works, the local body or other party concerned should _____________ the gross estimated expenditure in lumpsum or in instalments.
Advance
140 .
In case of takavi works, the estimated cost of a work is ___________ to be deposited before any expenditure is incurred on it.
Not required
141 .
Transfer of land from one department of the Government to another shall be on a ____________________ basis.
‘No profit no loss’
142 .
Transfer of buildings and superstructures on such lands between departments of the Government shall be _______________________ of the structure.
The present day cost minus depreciation
143 .
The allotment of land to, and recovery of cost of buildings from public sector undertakings shall be at ______________________.
Market value
144 .
The cash and stock accounts of the divisional office for a month are closed on ________________ of the calendar month.
Last working day
145 .
The cash and stock accounts of the entire division should be _______________ by the Divisional Accountant before they are incorporated in connected registers and _______________________.
Scrutinized,
146 .
The divisional accountant is responsible that every order or sanction affecting ______________ to be accounted for in the Monthly Account.
Expenditure
147 .
The divisional accountant should check the works expenditure with the ___________ to ensure that the charges incurred are in pursuance of the
Estimates
Schedules and monthly accounts
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objects for which the estimate was intended to provide. 148
The accounts pertaining to a financial year which closes on 31st March shall be closed on or before _____________.
20th May
149 .
Pay bills of staff may be signed at any time not earlier than _____ before the last working day of a calendar month for which such pay and allowances are earned and shall be due for payment.
5 days
150 .
Materials returned to stores or transferred to other works should be priced within _________________, any resultant loss being borne by the work to which they were originally issued.
Current market rates
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