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Central Government Accounts (Receipts and Payments) Rules, 1983 - PART I PRELIMINARY AND GENERAL PRINCIPLES
- Central Government Account (Receipts and Payments) Rules, 1983 come into force
- 1st January 1983
- 1st April 1983
- 1st June 1983
- 1st April 1984
- The custody of the Consolidated Fund of India and the Contingency Fund of India, the payment
of moneys into such Funds, the withdrawal of moneys therefrom, the custody of public moneys other
than those credited to such Funds received by or on behalf of the Government of India, their payment
into the Public Account of India and the withdrawal of moneys from such Account has been mentioned
in
- Article 280(2)
- Article 283(1)
- Article 284(1)
- Article 287(3)
- Consolidated Fund of India has been referred to in Constitution under
- 266(1)
- 266(2)
- 267(1)
- 267(2)
- Contingency Fund of India has been established under the
- Contingency Fund of India Act, 1949 (49 of 1949)
- Contingency Fund of India Act, 1950 (49 of 1950)
- Contingency Fund of India Act, 1951 (49 of 1951)
- Contingency Fund of India Act, 1952 (49 of 1952)
- Contingency Fund of India has been established under the Contingency Fund of India Act, 1950
in consistent with the provision of Article
- 266(1)
- 266(3)
- 267(3)
- 267(1)
- Responsible for establishing and maintaining a technically sound payment-cum-accounting
system in the departmentalized accounts offices and for prescribing the rules for regulating the custody,
ayment into and withdrawal of money from the Government Account is
- Chief Accounting Authority
- Accounts Officer
- CGA
- CAG
- Departmental officer means
- A Gazetted Officer
- Any Government Servant
- An officer who maintains the accounts of Government department
- An officer of the Government authorised to handle Government money
- Public Account of India referred to in
- Article 266(2)
- Article 266(3)
- Article 267(2)
- Article 267(3)
- Payments relating to certain pensionary benefits of Central Government pensioners are
governed by relevant rules
- GAR
- GFR
- Treasury Rules
- Departmental Rules
- The system of departmentalization of accounts of all transactions (except payments relating to
pensionary benefits) of Central Civil, Ministries and Departments was introduced during
- 1973-74
- 1974-75
- 1975-76
- 1976-77
- State whether true or false: The balances in small coin depots, rupee coins, balances in mint and cash balances held in
Post Offices or other departmental offices are reckoned as part of the General Cash balance of the
Government.
- True
- False
- Apart from the Officers in charge of Military Treasure Chests, office(s) authorised to perform all
or any prescribed part of the duties of a Treasury Officer is/are
- Posts and Telegraphs Department
- Ministry of Railway
- Ministry of Finance
- All of the above
- The procedure for the safe custody of moneys in the hands of Government officers shall be
regulated by the provisions contained
- GAR
- GFR
- R&P
- Treasury Rules
- All moneys received by or tendered to Government officers on account of revenues or receipts
or dues of the Government shall be paid in full into the accredited bank for inclusion in Government
Account
- same day
- next day
- next working day
- without undue delay
- Pay-in-slip is to be maintained in Form
- GAR 1
- GAR 2
- GAR 1A
- GAR 2A
- Moneys received by or tendered to Government officers on account of revenues or receipts or
dues of the Government shall not be utilised to meet departmental expenditure under any
circumstances.
- True
- False
- The conditions under which Government moneys may be deposited with a bank other than the
Reserve Bank or its agent for the purpose of Government transactions shall be decided by the
Government in each case after consultation with the
- President
- RBI
- CAG
- Parliament
- A cheque drawing D.D.O. functioning under the scheme of departmentalisation of accounts
may withdraw money for such purposes as may be prescribed by the
- CAG
- CGA
- Financial Advisor
- Ministries/Departments
- No withdrawal shall be permitted on a claim for the first of any series of payments of pay and
allowances to a Government servant (other than a person newly appointed to Government service)
prepared by a DDO unless the claim is supported by a copy of the last pay certificate
- Form GAR 2
- Form GAR 3
- Form GAR 4
- Form GAR 5
- If a cheque drawing D.D.O. receives information from the Accounts Officer that moneys have
been
incorrectly withdrawn and that a certain slim should be recovered in respect of any bill passed by him,
he shall
- undertake the correspondence with Accounts Officer in this regard and recover the
amount after response
- effect the recovery without delay and without regard to any correspondence undertaken
- note down the same for short payment in forth coming payments
- Any of the above
- A Government officer supplied with funds for expenditure shall be responsible for such funds
until an account of them has been rendered to the satisfaction of the
- Head of the Department
- Accounts Officer
- Chief Controller of Accounts
- CGA
- Pick the incorrect one: Receipts in the form of local cheques, or demand drafts (to be crossed) in favour of Pay and
Accounts Officers accepted by non-cheque drawing D.D.Os
- need to be entered in the Cash Book
- need not be entered in the Cash
Book
- should be entered in the Register of Valuables
- should be remitted into the accredited bank duly supported by challans for credit to
Govt. Account.
- In order to minimise the balance under 'Traffic Suspense - Cash-in-Transit' at the close of
financial year, Ministry of Railways may keep their cash books open for the month of March each year
up-to 18th April for N.F.Railway, and in respect of other Indian Railways up-to
- 10th April
- 15th April
- 18th April
- 30th April
- Head of the Office should verify the cash balance in the cash book and record a signed and
dated certificate to that effect.
- At periodical interval
- At the end of the month
- At the beginning of the month
- Anytime during a quarter
- In case the verification of cash balance is not possible on the last working day of a month, it
may
be done on the
- first working day of the next month before making any transactions on that day
- first working day of the next month before or after making any transactions on that day
- last working day of the following month combined
- date as prescribed by the Head of Office in consultation with Accounts Officer
- Every correction made in the cash book should invariably be dated initials by
- Cashier
- Accountant
- Head of the Office
- Officer verifying the cash book
- State whether true or false: If large number of bank drafts, cheques are received by any departmental office, receipt thereof
and remittance into bank need not be entered individual item-wise in the cash book and the total of the
daily entries pertaining to the same classification from a register of valuable Form G.A.R. 5 maintained
for the purpose is carried to the cash book giving cross reference in the latter to the serial numbers
thereof in the former.
- True
- False
- The keys of cash chest must be sent for examination and returned under fresh sealed covers
to the respective officer / bank Once a year in
- March
- April
- January
- June
- No transactions of the Government with a State shall be adjusted against the balance of the
Government except in accordance with such directions as may be given by the
- CGA on the advice of the CA&G
- CAG on the advice of CGA
- Parliament
- Ministry of Finance
- The bank will be kept open for the conduct of Government transactions on a recognised holiday,
or beyond normal business hours on any day (e.g. on the last working day of March every year), if so
required by
- CAG or by any authority or authorities nominated by him.
- CGA or by any authority or authorities nominated by him.
- RBI
- Accountant General or by any authority or authorities nominated by him
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