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1. Administrative approval denotes the __________________________ by formal

the administrative department concerned of the proposals for incurring acceptance
expenditure in the Public Works Department.

2. In Public Works Department, the term Accounts Officer denotes the head Chief Controller
of the accounts formation, namely __________________________ to of Accounts
whom the accounts of the division are rendered.

3. Works Contingencies indicates the ______________ expenses of a Incidental

miscellaneous character, which cannot be appropriately be classied under
any distinct sub-head or work.

4. Intermediate payment means a disbursement of any kind on a running Advance

account, not being the final payment. Besides on account payment, it payment,
includes ________________ and __________________ or a combination Secured
of these. Advance

5. Local loan works means works executed by the Public Works Department Loan given by
on behalf of Muncipalities, Port Trust or other Corporation, when the cost Govt
of the works is to form part of ___________________________.

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 Security

______________ of material of _______________ nature. imperishable

9. The ______ percentage of storage charges are applicable on stock Nil

declared surplus and returned back to stores from the work.

10. Technical sanction denotes the order of competent authority sanctioning Detailed estimate
the ____________________ of the cost of a work of construction or

11. The transactions of Public Works are grouped under expenditure, Suspense &
revenue, remittance and ____________________________ heads. deposit

12. _____________________ will be treated as primary Disbursing Officer of Divisional Officer

the Division.

13. In Public Works setup, the ____________________ will be assigned a Divisional Officer
letter of credit.
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14. The record of a transaction of receipt or expenditure should always be Final, debt,
made at once under the _______, ______, __________ or deposit or
______________ head to which it pertains. remittance

15. If the record of transaction of a receipt or expenditure cannot be Deposit, Misc.

ascertained at once then the transaction should be classified temporarily PW Advance
under _______________if it is a receipt or under
____________________ if a charge.

16. The Divisional Officer is responsible for submission of his accounts to Accounts Officer
_____________ for audit and for incorporation in the general accounts.

17 To assist the Divisional Officers in the discharge of their responsibilities, Divisional

the accounting organization will post a ____________________. Accountant

18. The three fold duties of Divisional Accountant are ________________, Accountant,
_________________ and __________________. Internal checker,

19. The Divisional Accountant is treated as the _______________ of the Senior member
office establishment of the division though his position is analogous to that
a SDO.

20. The Divisional Accoutant is required to inspect periodically the accounts Initial accounts
records of Sub-Divisional Officers and to check a percentage of

21. The results of audit/inspection are communicated to the Divisional Officer Audit notes/
in the form of _________________________________. Inspection

22. Expenditure on a work cannot be incurred unless a ___________ Sanction

authorizing the expenditure was obtained.

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 Register of

watch over the progress of expenditure. The progress of expenditure can works,
be watched individually month by month through ___________, contingent
__________________ and other relevant accounts. register

26. For the purpose of financial control and statistical convenience, the sub- Sub-heads
dvisions into which the total cost of work is divided are known as

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27. In case of large work consisting of several smaller works or groups, the Sub-work
distinct terms used to each small work or group is known as

28. In order to cover the expenditure incurred which do not enter the book Supervision
value of stock material, the charges that are leviable are called charges

29. All cash transactions of the division shall pass through _______________. Cash Book

30. Every Government Officer is _____________ responsible for the money Personally
which passes through his hands and for the prompt record of receipts and
payments in the prescribed accounts as well as for the ____________ of Correctness
the account in every respect.

31. The private cash or accounts of the members of the department should Mixed up
not be ______________ with the public cash or accounts.

32. A Government Officer supplied with funds for expenditure shall be Accounts Officer
responsible for such funds until an account of them has been rendered to
the satisfaction of the ____________________________ concerned.

33. The Divisional Officer should keep a close watch over the drawals and Letter of credit
should take prompt action for the renewal of the
______________________ by assignment of additional funds by Pay and
Accounts Officer.

34. With certain exceptions, the ________________ of departmental receipts Appropriation

to expenditure in the department is strictly prohibited.

35. Undisbursed balances of cash obtained for disbursement to officer and departmental
staff may be kept in the ___________________, but they should not be cash chests
mixed with the regular cash balances of the department.

36. The employment of _________________ officials to fetch or carry money Group D

should be discouraged.

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 Disburse-
required to meet ___________________.

39. Cheque shall be payable at any time within __________ months after the Three
month of issue.

40. A cheque issued on 01-03-2011 is payable at any time up to 30-06-2011


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41. Whenever a new cheque book is brought in to use, the Divisional Officer Bank & PAO
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

42. In every case where request for issue of fresh cheque is received, the acknowled-
Divisional Officer shall insist for _____________________ of bank
authorities on stop payment order. gement

43. When the request for issue of fresh cheque is received after one year of not insist
its issuance, the Divisional Officer may ____________ upon the
acknowledgement of bank authorities on the stop payment order.

44. In cases where the cheque was not presented before its expiry, a Fresh cheque
______________ may be issued in lieu of time barred cheque.

45. When it is necessary to cancel a cheque before its issue, its cancellation Dated signature
must be recorded with _________________ on the counterfoil and the
cheque must be destroyed.

46. In cases where the cheques drawn are cancelled, the entries in the Reversed
accounts should be suitably ______________.

47. When money is received by a Government Officer on behalf of At once

Government, it should ___________ be brought to the account in the
Cash Book.

48. The Government Officer autorised to receive money on behalf of Receipt

Government shall grant a ______________ to the payer.

49. Earnest money deposits submitted by the contractors whose tenders are Exempt
rejected on the same day are ______________ from passing through the
divisional accounts.

50. In cases where EMD was received prior to the date fixed for opening the brought to
tenders, the same shall be __________ the divisional accounts for
returning subsequently.

51. Cheques of private individuals if accepted in payment of Government Cash

dues should be treated as ____________.

52. When private cheques are sent to bank for encashment, an entry should 8 (eight)
be made in column _______ of cash book.

53. When cheques accepted from private individuals are dishonoured on minus entries
presentation to the banks, the original entries on both the sides of the
cash book should be written back by ________________.

54. No Government Officer may issue _________________________ of Duplicates or

receipts granted for money received on the allegation that the originals copies
have been lost.

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55. If a Government Officer who is not in-charge of cash book receives money Pay or remit
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.

56. The Divisional Officer may utilize cash receipts for current expenditure to before the end of
avoid obtaining fresh cash by cheques. However, __________________ month
he must sent to the bank a cheque for the amount thus utilized drawn in
his own favour and endorsed by himself.

57. Payment to suppliers of stores by Bank drafts is ______________ at the Permissible

reuest of suppliers at Government cost.

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 Serious
Financial year for the purpose of showing the full amount of grant as irregularity
utilized shall be treated as a ________________________.

60. Payments due to contractors may, if so desired by them can be - Credited direct to
___________ bank accounts instead of direct payment to contractors their
after following certain procedure.

61. Every payment including repayment of money previously lodged with Voucher
Government must be supported by a ______________.

62. Every voucher shall consist full and clear particulars of the claim and all Classification
information necessary for its proper ______________ and identification in
the accounts.

63. Every voucher must bear a _____ order signed and dated by the Pay
responsible Disbursing Officer.

64. The Pay order of every voucher shall specify the amount payable in Words & figures
__________ and ____________.

65. All paid vouches must be stamped __________ or cancelled so that they Paid
cannot be used for the second time.

66. Every payment made shall be acknowledged by the payee. When the International
payee signs in an Indian script, he should be required to note the amount numerals
acknowledged in the script in the ______________ in his own

67. In case of bills of staff desiring payment by cash, _______ cheque should Self
be drawn by the Divisional Officer.

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 Red ink
corrected by inserting the correct figure in ______________.

70. If a mistake is discovered after Cash Book is closed, it should be Transfer entry
corrected by way of _____________________.

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71. The actual cash balance in chest should be counted on Last working day
_________________ of each month.

72. When cash counted was found in excess of balance as per cash book, the Revenue receipt
same shall be treated as ______________ and credited to Public Works

73. When cash counted was found short of balance as per cash book, the Expenditure
same shall be treated as ____________ and debited to Miscellaneous
Works Advance.

74. An imprest is a _____________ advance of a fixed sum of money given to Standing

an individual to enable him to make certain classes of disbursement.

75. The maximum amount of Imprest that can be sanctioned to an individual Five thousand
is rupees ___________________.

76. While recouping impest if any amount is found objectionable, the same Misc. Works
shall be treated as item awaiting adjustment in imprest account and full Advance
impest should be recouped duly classifying the objected amount to _____.

77. The imprest holder is responsible for the safe custody of imprest money Cash or
and he must at all times be ready to produce the total amount of the vouchers
imprest either in ____________or ___________.

78. Temporary advance is granted to make __________ payments. Specific

79. Temporary advance shall be closed _________________. As soon as


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 Their disposal
Divisinal Office which include acquisition of stores, their custody and
distribution and __________________.

82. The accounts of the stores are based on the fundamental principle that Debited to
the cost of their acquisition should be __________ the particular work for
which they are required.

83. The cost of tools and plant for the general use of the division shall to Machinery &
debited to the minor head _______________ equipment

84. Specific items of tools and plant which are required for specific work are Work concerned
debited to the _______________.

85. The stores of the public works department are divided into Stock, Tools Materials
and Plant, Road metal and ____________________. charged to works

86. A numerical or quantity account of receipts, issues and _________ has to Balances
be maintained for all stores, even though debited to final heads.

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87. In order to ensure accuracy of posting of all transactions and to facilitate Priced
the preparation and valuation of indents, the divisional office shall prepare Vocabulary of
__________________________. stores

88. In Priced Vocabulary of Stores, the ____________ shall be filled in by the Issue rates
divisions concerned who should circulate them for use by other Divisions
obtraining supply of stores from them.

89. The record of the detailed count or measurement or weighment of all Goods received
materials should be kept in the ____________________. sheet

90. The total of number or quantity received in the stores should also be Bin card
entered in ________________.

91. Valid acknowledgement for the supply of stores received at thestores has Divisional/
to signed by the _______________ or ___________________ subdivisional

92. Departmental acknowledge for receipt of stores shall be called upon from Storekeeper/
the ___________________ or _____________________. Secion officer

93. Goods received sheet shall be prepared in _______________________. Triplicate

94. Payments for all stock received are made on the bais of entries recorded Goods received
in the ______________________. sheets

95. ______________ may be issued from stock for use on work, for dispatch Materials
to other sub-divisions, for sale to contractors, employees, other persons or
local bodies.

96. Indents will be prepared in the form of booklets duly machine numbered Quintuplicate
and should be prepared in _________________.

97. In order to keep watch on the materials issued to works, a register in 35

Form._________ is kept to avoid excessive issue of materials to
contractors and to keep a watch over the issues.

98. A chronological record of the receipts, issues and the running balances of Bind card
each article of stock will be kept in the ________________.

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 Returned to

____________________ after carrying over the balance to the new card. 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 Profit or loss
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.
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103 If the issue rate of an article of stock is appreciably less than the market Market rates
rate then issues to contractors and sales shall be made at ___________.

104 If the issue rate an article of stock is appreciably less than the market rate Higher than
. then issues to other divisions and departments may be made a rate issue rate

105 To record the day by day transactions relating to each item of stock, Priced stores
. ____________ will be maintained in the divisional office. ledger

106 At the end of the year, during valuation of stores, if excess is found the Receipt on
. same will be treated as ______________. capital account

107 At the end of the year, during valuation of stores, if shortages are found Losses on stock
the same will be treated as ______________________.

108 ________________ will review the profit & loss on stock and if found that Divisional
. the issue rates need revision, the same will be put up to the Divisional Accountant
Officer for revision.

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 Revenue receipt
. shall be treated as ____________________

111. The value of deficit in stores found during physical verification shall be Misc. works
debited to ____________________. advance

112 The entries intended to transfer an item of receipt or charge from the Transfer entry
. account of a work in progress or a regular head of account to the account
of another work or head is known as _________________.

113 If the item which properly belongs to a revenue or expenditure head is The accounts of
. wrongly classified under another revenue or expenditure head in the the year are
accounts, the errory may be corrected by proposing transfer entry, before closed

114 An error which affects a debt, deposit, suspense or remittance head must Old and small
be corrected by transfer, however _______________ it may be.

115 When a correction is permissible it should be made by a formal transfer Suitable note
. entry, but when it is not permissible a _______________ of it should be
made in the account concerned.

116 No transfer entry should be made from one sub-head to another in the Divisional Officer
. accounts of a work except on the authority of a formal Transfer Entry
Order prepared and approved by the ______________.

117 The initial records upon which public works accounts of works are based Work charged
. are Muster Roll, Measurement Books and ___________________. estt. Bills.

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118 Payments for all work done otherwise than by daily labour and for all Measurement
. supplies required for specific works are made on the basis of books
measurements recorded in the ________________.

119 ___________ measurement books are prepared in order to facilitate the Standard
. preparation of estimates for periodical repairs etc. in respect of a finished

120 Mobilization advance is paid on ______________. Hand receipt


121 Mobilization advance can be granted against the plant and machinery in 2 crores
. repsect of capital intensive work whose cost estimate put to tender is
more than _________________.

122 Secured advance can be granted up to a maximum of __________ of the 90%

. assessed value.

123 A list of works being executed by the division together with their Register of
. progressive expenditure is posted in _____________________. works

124 The progressive expenditure of a work with reference to its estimate and Works abstract
. sub-heads is maintained in the divisional office through _____________,

125 A personal account of every contractor shall be maintained, whether or Contractors

. not a formal contract has been entered into with him in the form of ledger
_________________ to be maintained in the divisional office.

126 Normally, the transactions relating to ______________ bill need not be First & final
. entered in the contractors ledger.

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 Work concerned
. credited to ___________________.

129 A contract, where the contractor agrees to complete a work with all its Lumpsum
. contingencies in accordance with the drawings and specifications for fixed contract
sum is called ____________________.

130 In a lumpsum contract, all on-account payments made to the contractor Advance
. shall be treated as __________________. payments

131 When materials are received from a supplier or from another division or Stock under
. department in India or abroad, their value should be credited to functional major
___________________, if payment is made in the same month. head

132 When materials are received from a supplier or from another division or Material
. department in India or abroad, their value should be credited to purchase
___________________, if payment was arranged on closing the account settlement
of the month. suspense a/c

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133 Deposit transactions in Public Works Department are classified as public Interest bearing
. works deposits and __________________. securities

134 Deposits less than twenty five rupees shall be lapsed and credited to One whole year
. Government as lapsed deposits on completion of _________________
after they became due.

135 Deposits amounting to twenty five rupees and above shall be lapsed and Three complete
. credited to Government as lapsed deposits on completion of account year
_________________ after they became due.

136 Before the amount of deposit is credited to Government as revenue, the Double or
. original realization should be traced and reference to the credit should be erroneous claim
so recorded against the original entry in the cash book and other accounts
as to make the entertainment of a ______________ ______________

137 A record of transactions relating to Public Works Deposits should be Deposit register
. maintained in the Divisional Office in a register called _____________.

138 A monthly extract of Deposit register known as ____________ should be Schedule of

prepared for submission to the accounts officer. Deposits

139 In case of Deposit works, the local body or other party concerned should Advance
. _____________ the gross estimated expenditure in lumpsum or in

140 In case of takavi works, the estimated cost of a work is ___________ to Not required
. be deposited before any expenditure is incurred on it.

141 Transfer of land from one department of the Government to another shall No profit no
. be on a ____________________ basis. loss

142 Transfer of buildings and superstructures on such lands between The present day
. departments of the Government shall be _______________________ of cost minus
the structure. depreciation

143 The allotment of land to, and recovery of cost of buildings from public Market value
. sector undertakings shall be at ______________________.

144 The cash and stock accounts of the divisional office for a month are Last working day
. closed on ________________ of the calendar month.

145 The cash and stock accounts of the entire division should be Scrutinized,
. _______________ by the Divisional Accountant before they are
incorporated in connected registers and _______________________. Schedules and

146 The divisional accountant is responsible that every order or sanction Expenditure
. affecting ______________ to be accounted for in the Monthly Account.

147 The divisional accountant should check the works expenditure with the Estimates
. ___________ to ensure that the charges incurred are in pursuance of the
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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 20th May
shall be closed on or before _____________.

149 Pay bills of staff may be signed at any time not earlier than _____ before 5 days
. the last working day of a calendar month for which such pay and
allowances are earned and shall be due for payment.

150 Materials returned to stores or transferred to other works should be priced Current market
. within _________________, any resultant loss being borne by the work to rates
which they were originally issued.

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