CHAPER 1: DEFINITION

1. Charged Expenditure is said so because it

(i) may be subject to the Vote of Lok Sabha (b) Is Charged on Consolidated Fund
(c) Is Charged on Contingency Fund (d) Is Charged on Public Account
2. Charged expenditure is mentioned in Article
(a) 112 (1) (b) 112 (2)
(c) 112 (3) (d) 112 (4)
3 Contingency (work) denotes
(a) All indirect charges of a division (b) All indirect charges of a work
(c) All petty expenses of a work (d) Incidental expenses which cannot
be classified under a distinct sub head
4. Administrative approval in Public Work Department stands for
(a) Allocation of fund
(b) Formal acceptance of a project by Administrative department
(c) Formal acceptance of a project by Finance department
(d) Acceptance-cum-approval of a tender by the PWD
5. Pick the correct one in respect of Advance Payment in a Public Work Division
(a) Advance payment to subordinate in execution of work or project
(b) Short/Long term advances to Staff
(c) A payment made to contractor for a work duly measured
(d) A payment made to contractor for a work done but not measured
6. Assets in a Public Work Division denotes
(a) High value machinery, equipment and building etc.
(b) Material and human resources of a division
(c) A project or work duly completed
(d) Outstanding or anticipated credit on account of a work
7. The process whereby financial transactions which do not involve the physical transaction in cash or stock
material are brought to account is called
(a) Contra entry (b) Book transfer
(c) Journal entry (d) Transfer entry
8. State whether true or false
Charged expenditures are generally not subject vote by the House of People, but in exceptional cases it may
be put to vote by House of People in terms of Article 112 (1)
(a) True (b) False
9. Detailed head means
(a) Programme (b) Function
(c) Scheme (d) Sub-scheme
10. Direct charges in Public Work Division means
(a) All direct expenses pertaining to a work or project
(b) Charges on account of regular establishment
(c) Any charges exceeding Rs. 1000/-
(d) Total expenditure on account of a work or project
11. Indirect charges means
(a) Incidental expenses of a work (b) Indirect expenses of work
(c) Both (d) None
12. Who among the following is a Direction Officer?
(a) Divisional Officer (b) Divisional Accountant
(c) Superintendent Engineer (d) Pay and Accounts Officer
13. Who among the following is/are Direction Officer (s)?
(a) Superintendent Engineer (b) Superintendent of Works
(c) Both (d) None
14. A direction office/officer ceases to be termed as a direction office/officer when
(a) When it assumes the charges of more than two division
(b) When it assumes the duties of a DDO
(c) When so declared by the Pay & Accounts Officer
(d) When so declared by the Government concerned
15. An independent Executive Sub Divisional Office/officer shall be treated as
(a) Sub-Division Office/Officer (b) Divisional Office/Officer
(c) Supervising Office/Officer (d) Direction Office/Officer
16. State whether true or false
A Superintendent of a Workshop whether working independently of a Divisional officer or not shall not be
treated as a Divisional Officer
(a) True (b) False
17. Work of construction or repair, the cost of which is not met out of Government Fund is called
(a) Deposit Work (b) Contribution
(c) Work under Grant-in-aid (d) Private Work
18. Final payment in PWD means
(a) Pensionary benefits of staff on superannuation
(b) Payment to contractor as a settlement of the account of work
(c) Any Payment to contractor for work duly measured
(d) Payment to contractor for work done but not measured
19. What do you mean by Advance Payment in PWD?
(a) Advance Payment to staff on account of TA, LTC, Salary etc.
(b) Payment to contractor as a settlement of the account of work
(c) Any Payment to contractor for work duly measured
(d) Payment to contractor for work done but not measured
20. Intermediate payment in a Public Work Division stands for
(a) Advance Payment (b) Secured Advance
(c) On account payment (d) All of the above
21. Issue Rate includes
(a) Handling charges (b) Storage charges
(c) Carriage charges (d) All of the above
22. Storage charges added to the Issue Rate as
(a) Fixed basis (b) Percentage basis
(c) As decided by the Division concerned (d) Any of the above
23. Work executed by the PWD on behalf of a Municipality, Port Trust or other corporations when the cost of the
work is met from a loan given to the PWD by the Government is called
(a) Deposit work (b) Local Loan work
(c) Central Loan work (d) Private work
24. Major work/estimate when estimate exceeds
(a) Rs. 5,00,000/- (b) Rs. 50,00,000/-
(c) Rs. 1,00,00,000/- (d) Rs. 5,00,00,000/-
25. Minor work/estimate when estimate does not exceed
(a) Rs. 1,00,000/- (b) Rs. 5,00,000/-
(c) Rs. 10,00,000/- (d) Rs. 50,00,000/-
25A. An on account payment or payment on account in PWD means
(a) Payment to staff directly in their bank account (b) Settlement payment of a work
(c) Running account payment for a work/supply duly measured
(d) Final Payment on account of lump-sum contract
26. Manufacture and workshop accounts consist of two accounts. Pick the correct one
(a) Operation and Outturn Accounts (b) Input and Output Accounts
(c) Direct and Indirect Accounts (d) Major and Minor Accounts
27. The value of finished products in respect of manufacture/workshop operation is accounted for in
(a) Operation Account (b) Outturn Account
(c) Finished Account (d) Job Account
28. The charges incurred in respect of manufacture/workshop operation are accounted for in
(a) Operation Account (b) Outturn Account
(c) Input Account (d) Job Account
29. Liabilities in a PWD mean
(a) All work/project awaiting completion (b) Outstanding credit pertaining to work
(b) Outstanding charges payable pertaining to work (d) Salary and other allowances payable to staff
30. Re-appropriation means transfer of fund from
(a) One major head to another major head (b) One work to another work
(c) One division to another division (d) One primary unit to another primary unit
31. Payment for work or supply is made to a contractor/supplier at convenient intervals subject to final settlement
of the accounts is called
(a) Advance payment (b) Running account
(c) Secured advance (d) Final account
32. The term for advance given to a contractor on security of material brought at site is
(a) Advance payment (b) Secured Advance
(c) Mobilisation Advance (d) All of the above
33. In respect of material sold or transferred, a charge is levied to cover such items of expenditure incurred on the
store as do not enter their book value. Such charge is known as
(a) Supervision charge (b) Storage charge
(c) Work charged establishment (d) Miscellaneous charge
34. Work of construction or maintenance of water course is called
(a) Deposit work (b) Local Loan work
(c) Takavi work (d) Water & Navigation work
35. Approval of detailed estimate of a work, project (construction or repair) by the authority competent is termed
as
(a) Administrative sanction (b) Technical sanction
(c) Financial sanction (d) Budgetary sanction

ANSWER
Q. No Answer
1 B
2 C
3 D
4 B
5 D
6 D
7 B
8 B
9 D
10 A
11 C
12 C
13 C
14 B
15 A
16 B If independent then DO
17 A
18 B
19 D
20 D
21 D
22 B
23 B
24 B
25 D
25A C
26 A
27 B
28 A
29 C
30 D
31 B
32 B
33 A
34 C
35 B