Paperbnp

SAS Part-I
Paper I With out Books

OM Part I
1 What are the powers vested in the Section Officer (Accounts) in the Defence Accounts
Department. Enumerate.
(Para 526 OM Pt. I ) 1997
2 Which members of the Defence Accounts Department constitute :

Group A, Group B, Group C, Group D
(66 of OM Pt. I) 1997
3 Are nameplates and signboards of Defence Accounts Department Offices required to be in

Hindi or English depending on the State in which the office is located?
(11(3) Para 463A of OM Pt. I) 1997
4 An employee working in the Office of the CCA (Factories), Calcutta puts up an Office
Note in Hindi. Is he required to give an English version also.
(Note 8 Para 463A of OM Pt. I) 1997
5 Which members in the Defence Accounts Department are required to maintain Work
Books?
(b) What is the objective of Work Books?
(c) Who carries out checks on Work Books?
(d) Is there any periodicity for such checks?
(Para 497 OM Pt. II) 1997
6 An Auditor, after having completed 11/2 years of service, desires to apply for an outside
employment, through proper channel. What is the procedure to be followed in this
regard?
1998
7 A court attachment order has been received against an employee for his indebtedness to a
private party. What is the action involved on the part of the C.D.A. in this case? Does it
make any difference if the debtor is a Gazetted Officer?
1998
8 A Senior Auditor has been found to be a chronic case of absenteeism. It has been decided
to initiate a case against him as for a minor penalty. Please state the steps to be taken in
this regard.
1998
9 How will you initiate an Office Note ? What is its purpose ? Briefly state the
information contained therein.
1998
10 (a) How is Hindi defined under the Official Languages Act 1963.
(b) What is the form of numerals to be used for official purpose of the Union as part of
Prepared by VSC BOSE SAO Faculty RTC (SR) Bangalore
Official Language?
(c) CDA Chennai wrote a DO letter in Hindi to CDA(HQrs.) New Delhi. Is the English
version also to be sent?
1998
11 Which Office of the Defence Accounts Department is responsible for the following?
i) Printing of the All India Compilation of Defence Receipts and
Charges
ii) Sanction of Pension Payment Order for an Air Force Officer
iii) Financial Advice to the General Officer Commanding-in-Chief,
Eastern Command
1999
12 Which Office of the Defence Accounts Department is responsible for the maintenance of
the following provident fund accounts?
1999
13 An Auditor in the Main Office of a CDA had arrived at the office some time before the
official opening time but had to go to another section of the office on official work. What
is the procedure he should follow to mark his attendance in the office on time?
(Auth: Para 262 OM Pt. I) 1999
14 Name any two conditions to be fulfilled before an employee may be deemed to possess a
working knowledge of Hindi?
(Auth: Para 10 (1) of Appendix IV (GSR 1052) referred to in para 463 of OM part I)
1999
15 Who is responsible to ensure that a letter received in Hindi in an office is replied to in

Hindi?
(Auth : Para 3(2) of Appendix V referred to in para 463 OM Pt.I) 1999
16 What do you understand by the term checkpointsin the context of ensuring compliance
with the Official Language Rules? Illustrate your answer with two examples?
(Auth : Appendix V referred to in para 463 of OM Pt.I) 1999
17 Differentiate between:
(a) Part I and Part II office orders
(b) Office orders and office notes
2000
18 Enumerate the most significant areas of Computerisation in the Defence Accounts
Department. In what ways has it contributed to the attainment of our objectives?
2001
19 Which office will deal with the following?

(i) Payment for tanks imported from Russia.
(ii) Payment for coffee supplied to Army under a contract concluded by
Army Purchase Organisation
(iii) Payment for steel supplied to a Border Road Project against a
D.G.S & D contract
(iv) Payment for supplies of construction stores made to a Task Force in
Arunachal Pradesh under the Chief Engineer at Tezpur.
(v) Audit of accounts of a C.S.D. Depot in Guwahati
(vi) E.T.G. claim of an Army unit in Dimapur
(vii) Proposed contract for supply of fresh vegetables to an Army unit in
Varanasi
(viii) Procurement of ordnance stores, under delegated powers by a
Corps HQ located in Kashmir Valley.
2001
20 Which DAD Office is concerned with the following?
(i) Fund accounts of an Army Major serving in Army in Central
Command
(ii) Sanction of pension in respect of a Gorkha Soldier proceeding on
discharge from an Army unit in Tamil Nadu.
(iii) Pay accounts of an AMC Havildar serving in Nagaland.
(iv) Permanent transfer claim of an Army Brigadier serving in Srinagar.
(v) Sanction of pension in respect of an Air Vice Marshal serving in
Air HQ.
(vi) Fund accounts of an MES civilian employee serving in Danapur.
2001
21 Expand the following abbreviations relating to Defence Organisations and
Posts
(i) C.C.R. & D.
(ii) B.E.M.L
(iii) D.M.R.L
(iv) M.D.L
(v) V.F.J
(vi) G.R.S.E
(vii) G.C.F
(viii) B.D.L
2001
22 Distinguish between working knowledge and proficiency of an employee in Hindi
2001
23 An employee has passed Matriculation with Hindi as one of the subjects, Is he deemed to
have a working knowledge of Hindi?
2002
24 Which office of the DAD is responsible for the following :-
(i) Payment for construction material supplies ordered by a Border Road Task
Force.
(ii) Contract for supply of fresh vegetables and fruits for an Army Unit in
Jullundur.
(iii) Issue of Pension Payment Orders for an Army Officer.
(iv) Maintenance of pay accounts relating to ORs of Signals.
2004
25 How many members are there in the Official Language Committee forum:

(i) Lok Sabha
(ii) Rajya Sabha
(Auth: Para 4 of O.L.Act Appendix IV under para 463-A, O.M. Pt.I, Vol.I) 2002
26 When is an employee deemed to have gained proficiency in Hindi?
(Auth: Para 9 under Appendix IV of O.L. Act Para 463, O.M. Pt. I, Vol.I) 2002
27 Under Official Language Act, the following States fall under which
Category :-
(a) Himachal Pradesh
(b) West Bengal
(c) Maharashtra
(d) Karnataka
(ii) In the Parliamentary Official Language Committee, how many members

are nominated from Lok Sabha and Rajya Sabha ?
(iii) A letter has been received in a DAD office in Region C in Hindi from a
DAD office in Region A. Can reply to this letter be sent by that office in
Region C in English ?
2004
28 Which DAD Office (PCDA/CDA) is concerned with the following:
(i) GPF accounts of a Scientist G serving at Defence Research Development
Laboratory(DRDL) Hyderabad
(ii) Permanent transfer claim of an Army Major serving at Tezpur in Assam
(iii) Audit of Amenity grant claim of an Army Unit located at Jorhat in Assam
(iv) Audit of accounts of CSD Depot at Ramgarh in Jharkhand
(v) Sanction of Pension in respect of MES civilian employees serving at Chennai
(vi) Proposed contract for supply of fresh vegetables to an Army unit at
Secunderabad
(vii) Issue of CCO-9(GPF Annual Statement) to CGDA; and
(viii) Fund Accounts of an Army Brigadier serving in J&K
September 2005
29 (a) How is Hindi defined under the Official Language Act,l963?
(b) Please state under what category (Region) the following States fall for purposes of
official language:
(i) Andhra Pradesh
(ii) Tamil Nadu
(iii) Punjab and
(iv) Bihar
Are the nameplates and sign boards of Defence Accounts Department officers
required to be in Hindi or English depending on the State in which the office is
located?
(d) State three conditions to be fulfilled before an employees is deemed to possess
proficiency in Hindi.
September 2005
30 How will you initiate an Office Note? What is its purpose? Briefly state the
information contained therein.
September 2005
O M- Part II
1 Can a Temporary Auditor be appointed as a Cashier by a CDA?
Does the Cashier in a CDAs Office alone have the responsibility for collection
of cash from the Bank on payday ?
What is the designation of the Cash Officer in the Main Office of a CDAs
office?
With what frequency does the Cash Officer complete the cash book ? Is any
check carried out by the CDA on the Cash Accounts?
(Para 98 OM Part II Vol. I) 1997
2 Comment:
During the Inspection-cum-visit of one of his sub-offices, the J.C.D.A. found
that the old records have not been weeded out for a quite length of years and
directed the Head of the office to initiate urgent action for (a) weeding out and
(b) for destruction of time expired old records.
1998
3 What are the audit checks prescribed against fraudulent entries/alterations in a
store contract during pre-scrutiny?
1998
4 Write short notes on :
Absentee Statement
(Auth: Para 82 OM Pt. II) 1999
Debit Scroll
(Auth:Para 179 OM Pt. II) 1999
5 What are the important measures to be taken for the custody of Defence
cheques?
1999
6 (a) Which are the main Sections in the office of a Regional Controller/Principal
Controller/
(a) Which section in the main office is concerned with the following.
M.F.A.I
DHR
Time and Motion Study
A.T.G.Claim
S & S Imprest Cash Book Audit
Deviation Orders
Accounts of Military Farm
Super Review
2001
7 Distinguish between :
(a) OMROs DMROs
(Auth : Paras 181 and 182 OM Pt. II, Vol.I) 2001
(b) Paid cheques and Schedule III
(Auth : Para 350 OM Pt.II, Vol. I) 2001
(c) Debit Scrolls and Credit Scrolls
(Auth: Para 177 OM Pt.II Vol.I) 2001
8 What are the main functions of the O & M group in a CDAs office?
(Auth : Para 796, O.M.Pt. II, Vol.I) 2002
9 Write short notes on
Demand Register
(Auth: Para 731, OM Pt. II, Vol. I) 2002

10 Write short notes on any TWO of the following :-
(i) Cash Assignment
(ii) Sectional Compilation
(iii) S & S Imprest
(iv) Annual Contingent Grant
2004
11 Explain the steps to be taken for safe custody of Defence cheques.
2004
12 Which section of a regional CDAs office is responsible for the following
(i) Scrutiny of contracts, amendments and deviation orders
(ii) Audit of S & S Imprest Accounts
(iii) Mess Maintenance Allowance Claims
(iv) Release of cash assignment to military farm
(v) Scale Audit
(vi) Super Review Report
(vii) Issue of cheque books to cash assignment holders
(viii) Payment of cash requisition for pay and allowances of PBOR

2004
13 Please state in which Section of a Regional Controllers/Principal Controllers
office are the following claims/matters dealt with
(i) Audit of Sale Accounts
(ii) Annual Audit Certificate
(iii) Debt Head Register
(iv) Conservancy Service Agreements
(v) Payment on account of auctioneers commission
(vi) Deviation Orders
(vii) Schedule-III and
(viii) Proposal for correction of Office Manuals
September 2005
Defence Account Code

1 What do you understand by the Defence Proforma Accounts?
Where is it maintained?
For Defence Transactions at Non Bank Treasuries how is the accounting done? Is
it through the Defence Proforma Accounts?
Give an example of Defence Transaction at Non Bank Treasury.
( Para 74 to 79 of Defence Accounts Code ) 1997

2 What is the period of Government Accounts?
Name the Accounts through which accounting, beyond the normal period of
Accounts, is used to give effect to adjustments?
Who lays down the periodicity for such Accounts?
The pay and allowances of March are booked to which Financial Year Accounts!
(Para 25 of Defence Accounts Code) 1997
3 Is it in order to reappropriate, excess funds available under Capital Expenditure

for Defence Accounts Department, Works for construction of Office Buildings,
for Revenue Expenditure for Office Stationery? If not, why not?
(Para 192 of the Defence Accounts Code) 1997

4 Write short notes on :
(i) Sectional Compilation
(ii) Detailed Compilation
(Para 66 to 77 of Defence Account Code) 1997
5 Savings in one Financial Year under Travelling Allowance is available as the

expenditure under Pay and Allowances in the Budget Grant made available to a
CDA because a large number of new recruits have joined in that CDAs Office?
Who can sanction such re-appropriation?
(Para 192 of the Defence Accounts Code) 1997

6 Explain briefly on any Four only :
(a) Cash Assignment
(b) Field Deposits
(c) Suspense Accounts
(d) Acknowledgement of Balances
(e) Charged Expenditure.
1998
7 Distinguish between the Consolidated Fund of India and the Contingency Fund of
India.
(Auth: Paras 13 and 14 of the Defence Account Code) 1999
8 What is Charged Expenditure? Give TWO examples of Charged Expenditure.
(Auth: Para 285 of the Defence Account Code) 1999

9 Write short notes on the following :
Transfer Entry
(Auth : Para 52 Defence Account Code) 1999
10 What are the types of transactions that can be adjusted through the Exchange
Accounts between Controllers of Defence Accounts (Defence Exchange
Accounts)? Give TWO Examples of transactions reuqired to be passed through
the Defence Exchange Accounts.
(Auth:Para 113 Defence Account Code) 1999
11 What is punching medium? What are the checks to be exercised to ensure correct
classification in the preparation of a punching medium?
(Auth: Para134 & 55 Defence Account code)
1999
12 Distinguish between Capital and Revenue expenditure. Give two examples of
each.
2000
13 Can a CDA authorise provisional payment against Contingency Fund of India?
Give reasons in support of your answer?
2000 without book
14 Mention the distinct stages for periodical review of requirements of funds for the
Defence Services.
(Auth: Para 163 Defence Account Code) 2001
15 Distinguish between Revenue and Capital Expenditure
(Auth : Para 177 Defence Account Code) 2001
16 What is Vote on Account?
(Auth: Para 180 Defence Account Code) 2001
17 What is cash assignment?

Who arranges for it?
How are the drawals against the assignment watched?
(Auth:Para 194, Defence Accounts Code) 2002
18 Explain the following terms.
(a) Major Heads
(b) Minor Heads
(c) Sub Heads
(d) Detailed Heads
(Auth: Para 30, Defence Accounts Code) 2002
19 Why are transfer entries necessary?
(Auth:Para 55(1) Defence Accounts Code) 2002
20 Name the officer responsible for maintaining fund accounts in the
following case:
An IDAS Officer on deputation to the Ministry of External Affairs
(Auth: Annexire I(i), Appendix 4, Defence Accounts Code) 2002

21 (i) Explain Defence Exchange Account.
(ii) Indicate the nature of transactions adjusted through Defence Exchange

Account.
2004
22 Distinguish between :-
(i) Credit Scroll and Debit Scroll

(ii) Capital Expenditure and Revenue Expenditure
(iii) Voted Expenditure and Charged Expenditure
2004
23 What is MRO ?
(ii) Explain the role of accounts section in adjustment of MRO.
(iii) Explain the accounting entry proposed by audit section for

adjustment of
MRO.
2004
24 Write notes on any TWO of the following :-
(i) Focal Point Branch

(ii) Debt Head Register
(iii) Schedule III
(iv) Vote on Account
2004
25 (i) Explain the five tier Classification of Defence service estimates.
(ii) Give two examples each of plan and non-plan expenditure.
2004
26 (a) What is Charged Expenditure? Is it required to be submitted to Vote of
Parliament?
(b) Indicate whether the following come under the category of Charged
Expenditure or not:
(i) Interest charges on Fund Balances
(ii) Loan for Water Supply Programmes to State Governments
(iii) Cost of Stamp Paper when required to be paid by the
Government in terms of decree/arbitration
(iv) Expenditure incurred by the Government prior to the
announcement of the decree/award as legal expenses and
(v) Arrears paid to a Government Servant in satisfaction of a Court
judgement.
September 2005
27 (a) What do you understand by Vote on Account? Can it be utilized for
expenditure on New Services?
(b) What do you understand by Punching Medium?
(c) Which class of Punching Medium/Voucher is used for the following
transactions?
(i) Transfer Entries
(ii) Abstract of Receipts and charges
(iii) Cash Accounts: and
(iv) DID Schedules
September 2005
28 Write short notes on ANY TWO of the following:
(i) Re-appropriation
(ii) Suspense Account
(iii) Military Receivable Orders(MROs); and
(iv) Transfer Entries
September 2005
29 (a) What is meant by Defence Proforma Account?
(b) Where is it maintained?
(c) State whether the following are True or False
(i) The transactions with or on behalf of Defence services arising
in the books of Posts & Telegraphs/Railways is adjusted
through Defence Proforma Account
(ii) The transactions of Defence Services taking place in branches
of RBI and SBI are accounted through Defence Proforma
Account
(iii) Defence Transactions taking place at non-bank treasuries are

accounted through Defence Proforma Account
(iv) Defence Transactions at Banking treasuries on the Authority of
Pay Orders issued by Treasury Officers are accounted through
Defence Proforma Account and
(v) Payment of Pensions to Defence Pensioners through Treasuries
is an example of a Defence Transaction at a Non-Bank
Treasury.
September 2005
Defence Audit Code

1 What are the main checks involved in the Audit of Pay Bills?
(Para 194 Defence Audit Code) 1997
2 How are field cashiers placed with funds ?

3 (a) Briefly state action to be taken against an erroneous payment due to wrong
interpretation of rule
(b) What do you understand by Statutory Audit Report? Briefly enumerate its
importance.
4 Who maintains the pay accounts of service personnel of Indian Navy?
Who audits them? Please indicate the broad audit checks to be exercised.
(Para 472-476 Defence Audit Code) 1998
5 (a) What are the points to be seen by a RAO/LAO during the inspection of his
AAO(GE)s Office?
(Para 338 Defence Audit Code)
(b) Please state the three fold duties of an AAO(GE).
6 What are the checks required to be exercised to prevent double payment in the
case of :
Pay bills of civilian Gazetted officers, and
(Para 191-192 Defence Audit Code)
TA claims for temporary duty:
(Auth : Para 235 Defence Audit Code) 1999
7 What is the primary function of audit? What is the audit responsibility of
Controllers of Defence Accounts?
(Auth:Paras 15 & 21 Defence Audit Code) 1999
8 Mention any FOUR of the Standards (or Canons) of financial propriety.
Can these be quoted in an audit objection challenging expenditure ?
9 What are the points to be seen in the audit of sanctions?
(Para 33 Defence Audit Code)2000
10
What are the essential safeguards in a contract for procurement of stores? What
is the role of internal audit in scrutiny of such contracts?
(Para 294-298 Paras 304-305 Defence Audit Code)
11 What is Annual Audit Certificate?
Highlight the importance of the qualifications to which it is subject?
(Auth : Para 540, 542 Defence Audit Code) 2002
12 Name the officer responsible for maintaining fund accounts in the following case:
(i) A Naval Officer
(Auth:Para 8, OM Pt. V; Para 472, Defence Audit Code) 2002
13 Can an overpayment be recovered from the fund balance of an IRLA?
(Auth: Note 2 to Para 95, Appendix F, Section 12 OM Pt.X) 2002
What documents are to be consulted while settling the fund account of a deceased
jawan?
(Auth: Paras 98 and 99, Section 12 of OM Pt. X) 2002
14 Write short notes :
S & S Imprest
(Auth: Para 362 and 363 Defence Audit Code) 2002
Scale Audit
(Auth:Para 154, Defence Audit Code) 2002
15 Who prepares the Appropriation Accounts of the Defence Services?
(Auth: Para 532, Defence Audit Code) 2002
What objects does it serve?
What does it deal with?

16 (i) What is included in MFAI ? Who prepares it ? To whom it is sent ?
(ii) What is Annual Audit Certificate ? To whom it is rendered and by what dates

17 i) What are the points to be seen in the audit of suppliers bill received from a
unit?
(Para 306 Defence Audit Code)
(ii) How can duplicate payment against a supply order be avoided?

18 (i) What is Appropriation Accounts ? Explain the objective behind
preparation of the same
(Para 533 Defence Audit Code).2004
(ii) Who prepares Appropriation Accounts of Defence Services ?
19 (a) Who is responsible for preparation of the Appropriation Accounts of the

Defence Services? What is the objective of preparation of Appropriation
Accounts?
(b) What do Appropriation Accounts deal with?
September 2005
FR Part I
1 Is a contract entered into by or on behalf of a minor valid?
If the Contractor dies during the validity of the contract, is his legal
representative, if he is a minor, bound by the terms of the contract?
( Rule 236 FRI Pt I, Vol. I ) 1997

2 In addition to cash proper, give four examples of items which are treated as
Loss of Public Money in the Financial Regulations.
Is a Court/Board of Enquiry necessary in all cases of Loss of Public Money?
What is the general objective of such Boards/Courts of Enquiry?
( Rules 164 and 165 FRI, Pt. I, Vol. I ) 1997

3 What is the normal duration of a contract?
( Rule 246 FRI, Pt. I, Vol. I ) 1997

4 Can errors in tenders be corrected? Give two examples of errors which can
be corrected?
( Rule 241 FRI, Pt. I, Vol. I ) 1997
5 State briefly the procedure for correction and state clearly who can correct?
(Rule 241 FRI, Pt. I, Vol. I ) 1997
6 Can the competent authority choose not to accept the opinion of the financial
advisor while accepting the tender? What is the competent authority required to
do in such cases?
(Rule 240 FRI, Pt. I, Vol. I ) 1997
When does a sanction lapse? Are there any exceptions to it ?

1998
7 (a) Please state as to how CDA exercise control over expenditure against
allotment of funds under Locally Controlled Heads ?
(b) After the close of the financial year, it came to light that a certain unit has
incurred expenditure in excess of sanctioned allotment of funds. Can it be
regularized? If so please state as to how it is regularized?
1998
8 Can the competent authority choose not to accept the opinion of the financial
advisor while accepting the tender. What is the competent authority required to
do in such cases?
(Rule 240 FRI, Pt. I, Vol. I) 1997
9 What do you understand by the term Public Money?

(Auth: Para164 FR Pt. I) 2002
10 What action is to be taken in cases where loss of stores is not due to theft, fraud
or neglect?
(Auth :Para 165 FR Pt .I) 2002
11 Write short notes on:
(i) Public Funds
(Auth : Para 2, FR Pt. I, Vol..I) 2002
(ii) Charged Expenditure
(Auth: Para 2 FR Pt. I, Vol. I) 2002

12 Distinguish between:
Fee and Honorarium
2004
13 (a) What is cash assignment?
(b) Who arranges for it?
(c) How does cash assignment differ from Imprest?
September 2005
14 (a) What is the normal duration of a contract?
(b) Can errors in tenders be corrected? Give two examples of errors which can
be corrected.
(c) Can the Competent Authority choose not to accept the opinion of the
Financial Adviser while accepting the tender? What is the Competent
Authority required to do in such cases?
September 2005
15 (a) Can the CGDA be overruled by the Ministry of Defence on a question of
rule or procedure in relation to Defence Services Expenditure?
(b) What is Supplementary Grant? When is it resorted to?
(c) How is Earnest Money different from Security deposit with specific
reference to tenders and contracts?
September 2005
16 (a) Mention any FOUR of the standards (or canons) of financial propriety.
(b) Can these be quoted in an audit objection challenging expenditure?
September 2005
FR Part II
1 What is the Annual Training Grant ? Give two examples of charges debitable to
the Annual Training Grant ?
(Auth : Appendix I to Financial Regulations Part II) 1999
2 What are the main functions of the Indian Navy Supply and Secretariat Branch?
(Auth : Para 222 Financial Regulations Part II) 1999
3 What are the main functions of the Air Force Central Accounts Office?
(Auth: Para 329 Financial Regulations Part II) 1999
4 (a) What is a Last Pay Certificate(L.P.C)?
(b) How is the genuineness of an L.P.C. checked in audit?
(c) Comment on whether the L.P.C. is required to be issued in the following
cases and give reasons in support of your answer
(i) Transfer of an individual from one establishment to another,
in whose case the accounts are maintained on the Running
Ledger System of Pay Accounting; and
(ii) On promotion to commissioned rank in the case of
JCOs/ORs of the Army
September 2005
GFR
1 Please state as to how you will process an application received from an A.A.O.
for the purchase of a Scooter? Does it make any difference if he has applied for
the second time for the same types of vehicles? If so, in what respects?
1998
2 What are the general points to be seen while scrutinising an application for
grant of scooter advance?

(Auth: Rule 193, 211 GFR) 1999
3 Briefly state what do you understand by the terms (Any Four) ?

(a) Open tender
(b) Limited tender
(c) Single tender
(d) Negotiations
(e) Delayed tender
(f) Late tender
1998
4 What are the essential safeguards in a contract for procurement of stores?
What is the role of internal audit in scrutiny of such contracts?
(Rule 12-15 GFR) 2001
5 Explain the following stages involved in a procurement cycle :-
(i) Tendering process
(ii) Tender opening & CST
(iii) TPC proceedings
(iv) Role of IFA and CFA

2004
CTR
1 Will the due arrears of pay and allowances of a deceased government employee
who dies at 10 p.m. on 10-3-97 include the pay and allowances for 10.3.97?
(Rule 238B of CTR, Vol. I ) 1997

2 If a Government servant is on pre-sanctioned leave with permission to go
abroad, is it incumbent on the CDA to remit his pay and allowances abroad?
( Rule 243 of CTR, Vol. I ) 1997

3 A Court decree for attachment of salary of a Government employee under
suspension is received. Can the subsistence allowance be withheld?
( Rule 226 of CTR, Vol. I) 1997

GPF Rules
1 Is it permissible to take two Temporary Advances from the GPF Account by a
Government employee simultaneously?
(Rule 12(2) of GPF Rules and Govt. of India decision No.10 below Rule 12)
Does the Government employee have to cite specific reasons for making a Final
Withdrawal from his GPF Account in all cases? Give examples.
In what circumstances he can make a Final Withdrawal without assigning any

specific reasons/purpose?
(Rule 15(1)(c) and Rule 16 GPF Rules) 1997
OM Part V
1 What are the general points to be seen while auditing claim for a temporary
advance from the General Provident Fund ?
(Auth: Para 145 OM Pt. V) 1999
2 Name the officer responsible for maintaining fund accounts in the following
cases:
A Naval Officer
(Auth:Para 8, OM Pt. V) 2002
OM Part XI
1 Distinguish between Sectional Compilation and All-India Compilation of
Defence Receipt and Charges.
(Auth:Para 66 OM Pt.XI)
Which CDA is nodally concerned with the responsibilities relating to

compilation of accounts?
(Auth: OM Pt.XI)
What are the different classes of vouchers for preparation of punching media?
(Auth: Para 7 OM Pt.XI) 2001
2 What are the various stages of work in a DDP Centre in regard to compilation
of Accounts?
(Auth: Para 35 of OM Pt. XI)
Name any FOUR of the registers maintained in a DDP Centre.

(Auth: Annexure 4 OM Pt.XI) 2002
APPENDIX-A to DSE
1 What are the main field and peace formations in the Army?
State in order of seniority the various ranks among Commissioned Officers and
Personnel below Officers rank. You can select any one of the services from
Army. Navy or Air Force.
2001
Introduction to Govt Audit and Accounts

1 (a) What are the items falling under:
(i) Major Head of Accounts.
(ii) Minor Head of Accounts.
(iii) Detailed Head of Accounts.
Give an example under each.
(b) Is the Budget of Defence Accounts Department part of the Defence
Budget?
(Introduction to Govt. Accounts, Chapter 7 Para 7.6)
2 What is the role of Comptroller and Auditor General of India in regard to audit
of Defence Expenditure?
2000
3 (a) Which are the various committees of Parliament concerned with exercise of
Parliamentary Control over the expenditure of the Central Government?
(b) What is the essential role of the Finance Commission?
2001
4 (a) How many Standing Financial Committees are there and which are they?
Which amongst them respectively examines/scrutinizes the Appropriation
Accounts and the technical aspects of the Budget Estimates of the Government
of India? Which of these committees consist of members drawn from both
Houses of the Parliament
(b)What is Finance Commission? Give brief description of its duties
September 2005

MISC
01 Expand the following abbreviations relating to Defence Organisations:
(i) MIDHANI
(ii) B.E.M.L
(iii) ANURAG
(iv) G.R.S.E
(v) D.G.Q.A
(vi) G.S.L
(vii) D.R.D.O
(viii) D.G.D.E
September 2005
02 (c) What do the following stand for:
(i) AFPPF
(ii) FPB
(iii) FAMO
(iv) ATG
September 2005

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SAS Part-I

Paper I With out Books

2 Which members of the Defence Accounts Department constitute :

3 Are nameplates and signboards of Defence Accounts Department Offices required to be in

15 Who is responsible to ensure that a letter received in Hindi in an office is replied to in

19 Which office will deal with the following?

24 Which office of the DAD is responsible for the following :-

Prepared by VSC BOSE SAO Faculty RTC (SR) Bangalore

(ii) Rajya Sabha

26 When is an employee deemed to have gained proficiency in Hindi?

(a) Himachal Pradesh

(b) West Bengal

(ii) In the Parliamentary Official Language Committee, how many members

1 Can a Temporary Auditor be appointed as a Cashier by a CDA?

(Auth : Para 796, O.M.Pt. II, Vol.I) 2002

9 Write short notes on

(Auth: Para 731, OM Pt. II, Vol. I) 2002

(i) Scrutiny of contracts, amendments and deviation orders

(ii) Audit of S & S Imprest Accounts

(iii) Mess Maintenance Allowance Claims

(iv) Release of cash assignment to military farm

(v) Scale Audit

(vi) Super Review Report

(vii) Issue of cheque books to cash assignment holders

(viii) Payment of cash requisition for pay and allowances of PBOR

Defence Account Code

( Para 74 to 79 of Defence Accounts Code ) 1997

3 Is it in order to reappropriate, excess funds available under Capital Expenditure

(Para 192 of the Defence Accounts Code) 1997

(Para 66 to 77 of Defence Account Code) 1997

5 Savings in one Financial Year under Travelling Allowance is available as the

Prepared by VSC BOSE SAO Faculty RTC (SR) Bangalore

8 What is Charged Expenditure? Give TWO examples of Charged Expenditure.

(Auth: Para 285 of the Defence Account Code) 1999

(Auth:Para 113 Defence Account Code) 1999

(Auth: Para 163 Defence Account Code) 2001

15 Distinguish between Revenue and Capital Expenditure

(Auth : Para 177 Defence Account Code) 2001

16 What is Vote on Account?

(Auth: Para 180 Defence Account Code) 2001

17 What is cash assignment?

How are the drawals against the assignment watched?

(Auth:Para 194, Defence Accounts Code) 2002

18 Explain the following terms.

(a) Major Heads

(b) Minor Heads

(c) Sub Heads

(d) Detailed Heads

(Auth: Para 30, Defence Accounts Code) 2002

19 Why are transfer entries necessary?

(Auth:Para 55(1) Defence Accounts Code) 2002

20 Name the officer responsible for maintaining fund accounts in the

An IDAS Officer on deputation to the Ministry of External Affairs

(Auth: Annexire I(i), Appendix 4, Defence Accounts Code) 2002

(ii) Indicate the nature of transactions adjusted through Defence Exchange

(i) Credit Scroll and Debit Scroll

(ii) Explain the role of accounts section in adjustment of MRO.

(iii) Explain the accounting entry proposed by audit section for

(i) Focal Point Branch

Prepared by VSC BOSE SAO Faculty RTC (SR) Bangalore

Defence Audit Code

(Para 194 Defence Audit Code) 1997

2 How are field cashiers placed with funds ?