General
Expenditure (with Books) - 2012
Examination held
on 06.02.2014 Max: 100 Marks
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Note: Question No.1 is compulsory. From the remaining
questions, answer any four. All questions carry equal marks.
1. (a) Allocate the following to correct heads of
Account, giving the Demand Number and detailed head.
i)
Wages of senior cashier of a Division.
ii)
Cost of HSD oil issued by a fuelling point to home
Railway loco.
iii)
Arbitration award in favour of works contractor of Electrical Department.
iv)
Cost of purcahse of sofa set for CSTE's chamber.
v)
Group award given to control office staff.
(b) Please indicate the competent authority to sanction the
following. Please specify
the provision also.
i)
To invite quotation for printing safety related
pamphlets.
ii)
Extension to the completion period in a works contract
worth Rs. 6 crores, without penalty.
iii)
Grant of mobilisation advance.
iv)
Variation in quantities of a contract to the extent of
excess of 38 % of original contract.
v)
Creation of a work charged Sr. Scale post chargeable to
Track Renewal estimates.
2. What are the items
to be verified while vetting a Revised Estimate ?
3. What is Railway Safety Fund (RSF) ? For what types of work is it used ? How does
RSF get credit for the use of Railway projects?
4. What is meant by earnest money, security deposit and
Performance Guarantee ? What are these important for ?
5. What is a special limited tender ? How is it processed ?
Explain in detail.
6. What is the difference between RECT and PECT surveys ?
How are these conducted? What is the
importance of survey in the sanction of a project?
7. Distinguish between any four from the following:
i)
Liability Register and Asset Register
ii)
DRF and DF
iii)
Negotiation and Counter Offer
iv)
Open Tenders and Quotations
v)
On account bill and Final bill
8. How are labour pay sheets checked with regard to muster
roles?
*&^%^&*
General
Expenditure (without books) 2012
Examination
held on 07.02.2014 Maximum:
100 marks
---------------------------------------------------------------------------------------------------
Note:
Answer any five questions. All
questions carry equal marks.
- What are canons of financial propriety ? In this regard, how is irregular expenditure regularised ?
- What are the checks exercised by Accounts Office on:
i)
On account bills
ii)
Final Bills
3. Write short
notes on:
i)
Urgency certificate
ii)
Capital and Revenue account of Residential buildings
iii)
Liquidated damages
iv)
Price variation clause.
4. Distinguish
between:
i)
Schedule and Non-schedule items
ii)
Variation in contract and Excess over estimate
iii)
Late tender and delayed tender
iv)
Capital and Revenue expenditure
5. What are the
various records checked during the inspection of a PWI's Office ? In
case any irregularity is detected, what
action is to be taken.
6. What do you
understand by a Zonal contract ? How is it different from other works
contracts
?
7. What is two packet system of tendering ?
Discuss the advantages and disadvantages of this system ?
8. What role does the accounts department play
with regard to control over revenue
expenditure ?