DPC Act

1. Financial Audit of Autonomous Bodies receiving financial assistance is governed by ______ of

CAG's DPC Act 1971

A. 13 & 14

B. 14 & 15

C. 13 & 15

D. 16

2. C&AG is authorised to audit all expenditure from consolidated fund of India and of a state and of

a Union Territory having a legislative assembly under __________ of DPC act.

A. Section 16
B. Section 15
C. Section 14
D. Section 13

3. Audit of a body or authority receiving loan or grant for a specific purpose from the consolidated

fund of India or of a State or of a Union Territory having a legislative assembly is done under

section ____ of DPC Act.

A. Section 19
B. Section 15
C. Section 14(2)
D. Section 14(1)

4. The authority for C&AG to lay down general principles of Government accounting is derived from
A. Section 23 of DPC Act
B. Section 11 of DPC Act
C. Section 10 of DPC Act
D. Article 150 of the Constitution

5. The Regulation on Audit and Accounts was made by C&AG of India under the powers conferred

on him by _____________of C&AGs (DPC) Act, 1971.

A. Section 24
B. Section 23
C. Section 21
D. Section 20

6. C&AG is authorised to audit all receipts of the GOI and of Government of each State and of each

Union Territory having a legislative assembly under ________ of DPC Act.

A. Section 16
B. Section 15
C. Section 14
D. Section 13

7. C&AGs power to audit and report on the accounts of the stores and stock kept in any office or

department of the Union is derived from

A. Section 18
B. Section 17
 C. Section 16
D. Section 15

8. C&AGs authority to inspect any office of accounts under the control of union is derived from

______ of C&AGs (DPC)act.

A. Section 13
B. Section 14
C. Section 18
D. Section 19

9. The audit of bodies and authorities, other than Government establishments and companies, by

C&AG is governed by the provision contained in

A. Section 14,15,19(1),19(2) and 19(3), 20 of the DPC Act
B. Section 14,15,19(2) and 19(3), 19 A and 20 of the DPC Act
C. Section 14,15,19(1),19(2) and 19(3) of the DPC Act
D. Section 14, 15 & 20 of the DPC Act
10. The result of audit under section 14 or 15 shall be communicated to the

(i) Chief executive officer of the body or authority

(ii) Department of the Government that paid the grant or loan to the body or authority

A. (i) above only

B. (ii) above only
C. both (i) and (ii) above
D. none of the above

11. Where a body of authority is audited under Section 14(1) or 14(2) for a particular year, than C&AG

is empowered to continue to audit that body or authority for a further period of

A. none of the above
B. three years
C. two years
D. one year

12. The scope and extent of audit shall be determined by the C&AG of India under which section of

DPC Act?
A. Section 10
B. Section 13
C. Section 19A
D. Section 23

13. Under sec 18 of DPC act the C&AG has the authority to
A. inspect any office of accounts under the control of a Union Territory having a legislative
assembly
B. require that any accounts, books, papers and other documents which deal with or form
the basis of or are otherwise relevant to the transactions to which his duties in respect of
audit extend, shall be sent to such place as he may appoint his inspection
C. put such questions or make such observations as he may consider necessary to the person
in charge of the office and to call for such information as he may require for the
preparation of any account or report which it is his duty to prepare
D. all of the above
14. The power to dispense with detailed audit of any accounts or transaction is derived by C&AG of

India under ____________ of DPC act.

A. Section 22
B. Section 23
C. Section 24
D. Section 25

15. A request for the special Audit shall be given due consideration by C &AG or any other Officer so

authorised if the request for such audit of a programme , project or organisation is made with the

approval of the
A. Minister concerned
B. Secretary of the concerned department
C. Cabinet secretary
D. None

16. Under the constitution of India, it is the duty of the C&AG of India to audit and report on the

accounts of the
A. Government of Union Territory having legislative assembly
B. Governments of each State
C. Union Government
D. all of the above