Office of the Principal Accountant General (G&SSA), M.P., Gwalior, Accountant General (E&RSA)M.P.

,
Bhopal /Gwalior and Director General of Audit(Central Receipt), New Delhi, Branch-Gwalior

DEPARTMENTAL EXAMINATION FOR AUDITORS, MARCH-2014

PAPER-I: GOVERNMENT ACCOUNTS & SERVICEREGULATIONS

Time Allowed: 1.00 Hours Maximum Marks: 40

Books Allowed:-

(1). Government Accounting Rules, 1990.

(2). Central Public Works Accounts Code.

(1). Attempt all questions from Group "A"

(2). Question Paper of Group "B" will be given to the candidates only after they return the
answer sheets of Group "A".

(3). Please quote the authority in support of the answers.

Group IIA"

Q.1. What are the main divisions of Government Accounts? Explain. (20 marks)

Q.2 (A). What is the procedure for preparation, completion and disposal of Works Abstract?

(10 marks)

(B). What are the exceptions for permitting advances to Contractors? (10 marks)

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 Office of the Principal Accountant General (G&SSA), M.P., Gwalior, Accountant General (E&RSA)M.P.,
Bhopal /Gwalior and Director General of Audit(Central Receipt), New Delhi, Branch-Gwalior

DEPARTMENTAL EXAMINATION FOR AUDITORS, MARCH-2014

PAPER-I: GOVERNMENT ACCOUNTS & SERVICEREGULATIONS

Time Allowed: 1.30 Hours Maximum Marks: 60

Books Allowed :- (1). Fundamental Rules & Supplementary Rules.

(2). Central Civil Services (Pension) Rules.
(3). Central Civil Services (Leave) Rules.
(4). Central Civil Services (T.A.) Rules.

Note:- (1). Attempt any three questions from Group "B".

(2). Please quote the authority in support of the answers.

Group "8"

0.1. Write short notes on:-

(a) Next below Rule .

.(b) Withholding Next increment and one increment.

(c) Time-Scale Pay.

(d) Fee and Honorarium. (5x4=20 marks)

0.2(A). What are the conditions for grant of Study teave? (10 marks)

(B). Explain the circumstances in which extraordinary leave may be granted to a Government
Servant. (10 marks)

0.3(A). What are different types of allowances 7 Define them. (10 marks)

(B). How is Daily allowances regulated? (10 marks)

0.4. Write short notes on:-

(a). Family Pension.

(b). Invalid Pension.

(c). Compensation Pension.

(d). Compulsory retirement Pension. (5x4=20 marks)

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-- Office ofthe Principal Accountant General (G&SSA),M.P., Gwalior, Accountant General (E&RSA)M.P.,
Bhopal /Gwalior and Director General of Audit(Central Receipt), New Delhi, Branch-Gwalior

DEPARTMENTAL EXAMINATION FOR AUDITORS, MARCH-2014

PAPER-II: GOVERNMENT AUDIT-I (MANDATE AND ORDERS)

Time Allowed: 2.30 Hours Maximum Marks: 100

Books Allowed:-

(i). Comptroller and Auditor General's (Duties, Powers and Conditions of Service)
Act- 1971.
(ii). Constitution of India (Article 148-151).
(iii). Comptroller and Auditor General's Manual of Standing Orders (Audit).
(iv). Performance Auditing Guidelines (Basic concepts and knowledge).
(v). Regulations on Audit and Accounts, 2007.

Note:- (1) Answer any five questions (Question NO.7 is compulsory).

(2) All questions carry equal marks.

Q.1. What are the Conditions for undertaking audit under section 20(1) of CAG's DPC Act 1971 ?

(20 marks)

Q. 2(a). What are General Principles governing audit of Contracts? (10 marks)

(b). Define Broad objectives of Audit. (10 marks)

Q.3.(a). Explain Section 14 of CAG's DPC Act 1971. (10 marks)

(b). Explain Request for Special audit. (10 marks)

Q.4. Write short notes on:-

(a). Separate Audit Report. (5 marks)

(b). Entry Conference and Exit Conference. (5 marks)

(c). Section-15 of CAG's DPC Act 1971. (5 marks)

(d). Article 151 ofthe Constitution. (5 marks)

Q.5. What checks to be applied and the points to be seen in the course of Audit of the
Pension Cases. (20 marks)
Q.6(a). What are the objectives of Performance Audit? (10 marks)

(b). What Points should be kept in view of auditing of the disposal or write-off of Store?

(10 marks)

Q. 7(a) Which aspect relating to Purchase of Stores should be examined in audit? (10 marks)

(b) A topic for attempting 'Performance Audit on Mining Receipt' has been selected for
inclusion' in the Comptroller and Auditor General of India's Audit Report ending March-
2014. Write a D.O. to Secretary 'X' Government of Madhya Pradesh, Mineral Resources
Department, Bhopal (M.P.) from Accountant General Y' to hold an Entry Conference for
discussion on the Audit objectives, criteria, and methodology set for attempting
Performance Audit and for issuing instructions to Directorate and District offices to
produce records and furnish replies of audit memos in time.

(10 marks)

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-- Office of the Principal Accountant
Bhopal/Gwalior
General (G&SSA), M.P., Gwalior, Accountant
and Director General of Audit(Central
General (E&RSA)M.P.,
Receipt}, New Delhi, Branch-Gwalior

DEPARTMENTAL EXAMINATION FOR AUDITORS, MARCH-2014

PAPER-III: GOVERNMENT AUDIT-II

Time Allowed: 2.30 Hours Maximum Marks: 100

Books Allowed:

1. Finance Act of the relevant year.

2. Central Excise Tariff Working Schedule
3. Central Excise Manual
4. Customs Tariff Working Schedule
5. Revenue Audit Manual-Direct Taxes(lncome Tax)
6. Revenue Audit Manual-Indirect Taxes(Central Excise)
7. Revenue Audit Manual-Indirect Taxes(Customs)

Note: 1. Question No.1 is compulsory.

2. Attempt four more Questions which should include one more Question from
Group 'A' and at least one Question each from Group 'B' and 'C'.

3. All questions carry equal marks.

Group 'A'

Q. No.1. Calculate the Taxable Income and Income Tax, Education Cess and Secondary Education
Cess (to be shown separately) Payable for the Financial Year 2013-14 for a Govt. Servant
from the following details. The employee is residing in his own house and he is 70
percent permanently handicapped.

SI.No. Details Amount in Rs.

1. Pay 4,45,520
2. Grade Pay 95,200
3. Dearness Allowance 4,86,648
4. Transport Allowance 21,600
5. House Rent Allowance 81,108
6. Central Govt. Employees Group Insurance Scheme 1,640
Contribution
7. Professional Tax 2,500
8. General Provident Fund Contribution 1,20,000
(20 marks)
Q.No.2. Write short notes:

(a) Action regarding Local Audit Report to be taken by Inspecting Assistant

Commissioners (Audit). (10 marks)

(b) Procedure for prompt disposal of draft Para (Direct Taxes) received from the C&AG.

(10 marks)

Q.No.3. Briefly describe any five items not to be included in Total Income. (20 marks)

GROUP·'B'

Q.No.4. : Indicate the Tariff Item Number & Unit of following items with respect to Central Excise
Duty:-

(a) Wire bars Aluminium alloys

(b) Nickel Screen

(c) Presser Cookers of Aluminium

(d) Indian Lead Seals (Sx4=20marks)

Q.No.S. Write short notes on Job Work. (20 marks)

Q.No.6. Describe the emergency power of Central Government to increase duty of Excise.

(20 marks)

GROUP·Ie'

Q.No.7. Indicate Tariff Item Number & Unit of following Items with respect to Standard Custom
Duty:-

(a) . Mulberry raw Silk

(b) Fine Animal hair of Kashmir goats Marine Angora

(c) Cotton Bengal Deshi

(d) Cotton Dyed Plain Weave Poplin and Broad Fabrics (Sx4=20 marks)

Q.No.B. Describe about "Power of Central Government to levy protective duties in certain cases".

(20 marks)

Q.No.9. Describe the power of Central Government to impose Safeguard duty. (20 marks)

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