Departmental (other) • 2026 • Paper-III
The Cash Book is closed and balanced:
A)
Weekly
B)
Fortnightly
C)
Monthly
D)
Daily
Option D is correct: Daily.
Departmental (other) • 2026 • Paper-III
Every Government receipt should be:
A)
Properly acknowledged
B)
Ignored
C)
Recorded later
D)
Signed by any employee
Option A is correct: Properly acknowledged.
Departmental (other) • 2026 • Paper-III
Which of the following is NOT part of Monthly Account submission?
A)
Cash Book
B)
Works Abstract
C)
Contractors’ Ledger
D)
Measurement Book
Option D is correct: Measurement Book.
Departmental (other) • 2026 • Paper-III
Inter-State Trade and Commerce is protected under:
A)
Article 301
B)
Article 302
C)
Article 303
D)
Article 304
Option A is correct: Article 301.
Departmental (other) • 2026 • Paper-III
Which Article provides for the procedure in Parliament in case of financial bills?
A)
Article 114
B)
Article 117
C)
Article 110
D)
Article 122
Option B is correct: Article 117.
Departmental (other) • 2026 • Paper-III
Outstanding balance under (II) suspense and Deposit should be:
A)
Ignored in monthly accounts
B)
Reviewed regularly
C)
Closed annually without verification
D)
Transferred to Revenue
Option B is correct: Reviewed regularly.
Departmental (other) • 2026 • Paper-III
Government money received must be credited:
A)
As early as possible into Government Account
B)
After one week
C)
At the end of the month
D)
Whenever convenient
Option A is correct: As early as possible into Government Account.
Departmental (other) • 2026 • Paper-III
The Bank may be kept open on a recognized holiday for treasury business if required by:
A)
Treasury Officer
B)
Collector
C)
Accountant General
D)
Audit Officer
Option B is correct: Collector.
Departmental (other) • 2026 • Paper-III
Under Article 311, a civil servant cannot be dismissed without:
A)
Approval of President
B)
Inquiry and opportunity of being heard
C)
Governor’s sanction
D)
Judicial review
Option B is correct: Inquiry and opportunity of being heard.
Departmental (other) • 2026 • Paper-III
Government money should not be:
A)
Entered in the cash book
B)
Mixed with private money
C)
Deposited into Government Account
D)
Verified periodically
Option B is correct: Mixed with private money.
Departmental (other) • 2026 • Paper-III
Running Account Bills are prepared for:
A)
Final settlement of work
B)
Advance payments only
C)
Periodic payments during progress of work
D)
Refund of deposits
Option C is correct: Periodic payments during progress of work.
Departmental (other) • 2026 • Paper-III
Which Article empowers Parliament and State Legislatures to regulate recruitment and service conditions of persons serving the Union or State?
A)
Article 310
B)
Article 309
C)
Article 311
D)
Article 312
Option B is correct: Article 309.
Departmental (other) • 2026 • Paper-III
Security deposits of contractors are classified under:
A)
Suspense Account
B)
Deposit Account
C)
Cash Account
D)
General Account
Option B is correct: Deposit Account.
Departmental (other) • 2026 • Paper-III
Monthly Accounts prepared by Divisional Officers are submitted to:
A)
Chief Engineer
B)
Accountant General
C)
Ministry of Finance
D)
Audit Officer
Option B is correct: Accountant General.
Departmental (other) • 2026 • Paper-III
The Central Treasury Rules, Part-I, are officially titled as:
A)
Government Financial Regulations
B)
Treasury Rules of the Central Government
C)
Receipt and Payment Rules
D)
Consolidated Fund Rules
Option B is correct: Treasury Rules of the Central Government.
Departmental (other) • 2026 • Paper-III
Consolidated Fund of India is mentioned in:
A)
Article 266
B)
Article 267
C)
Article 268
D)
Article 270
Option A is correct: Article 266.
Departmental (other) • 2026 • Paper-III
Under Article 203, demands for grants in a State are voted by:
A)
Legislative Assembly
B)
Legislative Council
C)
Governor
D)
Both Houses jointly
Option A is correct: Legislative Assembly.
Departmental (other) • 2026 • Paper-III
Contractors’ Bills are first recorded in:
A)
Cash Book
B)
Works Abstract
C)
Contractors’ Ledger
D)
Measurement Book
Option D is correct: Measurement Book.
Departmental (other) • 2026 • Paper-III
CTR Part-VI applies primarily to:
A)
Municipal Corporations
B)
Collectors, Treasury Officers, and Bank officials handling State Government transactions
C)
Cooperative Societies
D)
Private Banks
Option B is correct: Collectors, Treasury Officers, and Bank officials handling State Government transactions.
Departmental (other) • 2026 • Paper-III
Which officer is primarily responsible for overall financial control in a Division?
A)
Sub-Divisional Officer
B)
Divisional Accountant
C)
Divisional Officer
D)
Chief Engineer
Option C is correct: Divisional Officer.
Departmental (other) • 2026 • Paper-III
Which Article states that “No tax shall be levied or collected except by authority of law”?
A)
Article 266
B)
Article 265
C)
Article 270
D)
Article 300
Option B is correct: Article 265.
Departmental (other) • 2026 • Paper-III
The Annual Financial Statement of a State is laid before:
A)
Governor
B)
State Legislature
C)
President
D)
Comptroller and Auditor General
Option B is correct: State Legislature.
Departmental (other) • 2026 • Paper-III
Checking of Contractors’ Bills is the responsibility of:
A)
Divisional Officer
B)
Divisional Accountant
C)
Sub-Divisional Officer
D)
Chief Engineer
Option B is correct: Divisional Accountant.
Departmental (other) • 2026 • Paper-III
The responsibility of checking Contractors’ Bills lies with:
A)
Divisional Officer
B)
Divisional Accountant
C)
Sub-Divisional Officer
D)
Chief Engineer
Option C is correct: Sub-Divisional Officer.
Departmental (other) • 2026 • Paper-III
Manufacture Account records:
A)
Contractors’ deposits
B)
Cost of production in departmental workshops
C)
Cash advances
D)
Suspense transactions
Option B is correct: Cost of production in departmental workshops.
