Please write True or False against each statement.

1. Voucher for expenditure incurred by the budget and account

officer will be passed for payment by the project Driector.
2. Budget estimates is to be revised after six month on actual basis.
3. The ledger Accounts should be closed and balanced monthly.
4. Primary disbursing officer of a project is Engineer.
5. PC II follows PC I.
6. The word account must be written between the crossing lines of
each and every Cheque.
7. A project Driector can delegate his power to pass the voucher
to any other officer.
8. All payments to a contractor must be through S.S.Cheque.
9. Cheque signatory of executive is called co-signatory.
10. The cheque book requistion slip should be signed by
the executive and accounts side jointly.
11. SS cheque can be deposited in bank.
12. Contractor should be reported in case of loss of M.B.
13. It is necessary to keep separate account for each separately
identification work.
14. Every officer of the authority handling cash or operating
bank account must record all its cash transaction in cash book.
15. An incorrect entry in cash book may be corrected by
erasing the mistake one.
16. There should be no loan of materials to any person or body.
17. Private cash can not be mixed with public cash.
18. Advances to contactors are as a rule permissible.
19. In case of lumpsum contracts every bill should give the unit rate at
which payment is to be made.
20. Treasury means any treasury of the province and includes a
sub treasury.
21. Collector means the Chief Officer in charge of the revenue
administration of a District.
22. Important stores should as a rule be counted by an officer not below
the rank of a Superintending Engineer.
23. Preparation of a bill is the function of a Sub Engineer.
24. Cheque book and cash must be kept in one chest.
25. SS Cheque is encashable at any scheduled bank.
26. Construction work in progress is a control amount.
27. All disbursement are made by the P.D through his SDO.
28. All suppliers of goods and services should be asked to submitt

False
False
True
True
True
True
True
False
True
True
False
False
False
True
False
True
True
False
False
True
True
True
False
False
True
False
False

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their bills on stamp paper.

Cash book must be balanced daily.
Cheque signatory of executive side is called co-signatory.
A revised estimate is required when technically sanctioned estimate
exceeds 10%.
Both the imprest cash book and chest book should be closed and
balanced on monthly basis.
On account payment is received for a deposit work.
The ADP approved by the Authority is directly forwarded to
Ministry of Finance.
Any public building may be occupied as a private residence under
Orders of the Sub Divisional Officer.
Employment of Class-IV servants to fetch or carry money
is mandatory.
Cash foreign exchange allocation lapses with the financial year.
Lump sum provision in foreign exchange budget should be proposed.
Construction component of the ADP be given wider share.
Re-appropriation means transfer of funds from one unit of
appropriation to another such unit.
No. Admn. Approval is required in case of maintenance work.
Financial year closes on 31st December of the Calendar year.
The labour charges at a work are treated as contingency.
Admn. approval of work lapses after one year.
Cheques issued but not presented for payment at bank are
cancelled after 3 months.
Consumers contributions of capital cost are received by
Divisional Office in Cheque.
Loss of Measurement Book should not be reported to the
nearest Police Station.
Currency of a cheque expires if it is not presented at the bank
For payment within one month.
The operation Sub Division is also responsible among other
things for rectification of consumers complaints.
Damaged Transformers can also be issued to prospective industrial
consumers who undertake to get repaired at their own cost.
Colleter means the chief officer in charge of the revenue
administration of a District.
Employment of class IV servent to fetch or carry money is mandatory.
Currency of a cheque expires if it is not presented at the bank for
payment with six month.

False
True
True
False
True
False
False
True
False
True
False
False
True
False
False
False
True
False
False
False
False
True
False
True
False
True

55. In case of lumpsum contracts every bill should give the unit rate at
which payment is to be made.
False
56. Moneys received as dues of Government should be credited into
the Public Account in accordance with the Treasury Rules.
False
57. Every Public Officer is expected to exercise the same vigilance
in respect of expenditure incurred from public moneys as a
person of ordinary prudence would exercise in respect of
expenditure of his own money.
True
58. The authority may exercise its powers of sanctioning expenditure
to pass an order, which will be directly or indirectly to its own
advantage.
True
59. Public moneys should be utilized for the benefit of a particular person
or section of the community unless claim for the amount could be
enforced in a court of law.
False
60. Public moneys should be utilized for the benefit of a particular
person or section of the community unless the expenditure is in
pursuance of a recognized policy.
False
61. The amount of allowances granted to meet expenditure of a particular
type should be so regulated that the allowances are on the whole is
a source of profit to the recipients.
True
62. Each head of a department is only responsible for observance of all
Relevent financial rules and regulations at his own office.
False
63. An officer who signs or countersigns a certificate is personally
responsible for the facts certified to,so far as it is his duty to know
or to the extent to which he may reasonably be expected to be
aware of them.
True
64. No competent authority may sanction the writing off finally of the
irrecoverable value of stores lost by fraud, negligence of individuals
or other causes, provided that the loss does not disclose a defect of
system the amendment of which requires the orders of
higher authority.
True
65. All authorities which are competent to sanction revision of pay or
the grant of concessions to Government servents should bear in mind
that retrospective effect should not be given to financial sanctions,
except in exceptional.
True
66.
Loss of Measurement Book should not be reported to the nearest
Police station.
False
67. The words Payees Account only must be written between the
crossing lines of each and every cheque.
True
68. Accountant General means the head of an office of accounts.
True

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Bank means State Bank of Pakistan and all its scheduled banks.
Cheque signatory of executive side is called co-signatory.
Counterfoil of a cheque may be initialed by one of the two signatories.
Cash books must be balanced on last day of calendar year.
SS Cheques were introduce to minimized outstanding suspense
balances.
An administrative approval is vaild maximum for one year.
Revised admn. approval is required when expenditure exceed 10%.
On account payment is received for deposit work.
A purchase order may be split up for getting a sanction for each
part separately.
An advance to a cotractor can be adjusted by deduction from
running bills of the contactor.
The ADP approved by the Authority is directly forwerded to
Ministry of Finance.
All cash transactions should necessarily be entered in cash book
as soon as they occur.
The register used for recording the accounts debited and credited
is known as Journal.
Contact means any kind of undertaking in verbal.
Contractor means a person who has made the contract.

True
True
False
False
True
True
True
True
True
True
False
True
False
False
True