Manual of Standing Order (A&E), Volume-II

1. Appropriation Accounts is an accounts of expenditure ______(voted/charged/both)

2. Appropriation Accounts so prepared by the C&AG is compared with _____
3. The responsibility of the C&AG is extended to grants/appropriations even in respect of which the
accounts are not maintained by the Indian Audit and Accounts Department-True/False
4. The compilation of accounts of the Union and of each State was provisioned under____
5. The compilation of accounts of the Union and of each State is done from the initial and subsidiary
accounts rendered to the Audit and the Accounts Offices by____
6. Appropriation Accounts indicates the _____ (gross/net) expenditure against each grant
7. Finance Accounts shows _____ (gross/net) expenditure under different heads.
8. There are____ parts of an Appropriation Accounts.
9. The audit certificate of the CAG is recorded in which part of the Appropriation Accounts?
10. ________(part of Appropriation Accounts) shows the total amounts of funds (original and
supplementary) provided by the legislature under each voted grants and charges appropriation
separately for Revenue and Capital and actual expenditure incurred against each grant.
11. The Summary of Appropriation Accounts is followed by the grand total of the amount of
Grant/Appropriation under revenue and capital and against voted grant and charged appropriation-
True/False
12. The Summary of Appropriation Accounts is concluded with a reconciliation statement of expenditure
indicated in Appropriation Accounts with those indicated_______
13. The three elements that should be provisioned in the Appendix I to Summary of Appropriation
Accounts are____
14. The reconciliation statement of the figures given in Appropriation and Finance Accounts exhibits
three elements. Those are____
15. A detailed statement showing recoveries relating to each grant/appropriation should be the included
as an appendix to the ________
16. The Appropriation Accounts relating to State Governments are prepared by the respective State
Accountants General (A&E) except in case of the State Government of ______
17. The Appropriation Accounts and Finance Accounts are compiled by the_____
18. The draft Appropriation Accounts and Finance Accounts is sent to Accountant General (Audit) for
carry out an independent check after a check by _______
19. It is not necessary as all the three documents i.e. Appropriation Accounts, Finance Accounts and
Audit Report on these accounts should be submitted to the State Legislature simultaneously-
True/False
20. ________ is fully responsible for finally submitting both the draft accounts and printed copies of the
Accounts.
21. ______prepares the Combined Finance and Revenue Accounts.
22. An advance copy of the draft of the Appropriation Accounts of the grant/appropriation and the draft
Notes and Comments proposed to be inscribed therein should be sent by _____ to ____
23. Which is transmitted first to AG (Audit) by AG (A&E)- Appropriation accounts or Finance Accounts?
24. The important time schedules with respect to preparation and submission of Appropriation and
Finance Accounts are____
25. The observations/comments of the AG (Audit) will be attended to and settled by the concerned AG
(A&E) within _____of the return of the checked copies of the Finance Accounts and Appropriation
Accounts
26. The Accountant General (A&E) shall furnish_____ progress report about printing of the
Appropriation Accounts and Finance Accounts to the CAG
27. AG (A&E) will furnish ____ Printed (bound) copies of the Appropriation Accounts and Finance
Accounts of their respective States to the CAG for signature so as these could be available for
presentation to the Legislature during the ______session
28. _______ copies of Appropriation Accounts and Finance Accounts are required by the CAG
_____(including/excluding) one for transmission to the Press Information Bureau of the Government
of India) after the documents are placed before the Legislature.
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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
29. The AG (A&E) furnishes certificate to Appropriation and Finance Accounts in pursuance of provision
contained in_____
30. The AG (Audit) furnishes certificate to Appropriation and Finance Accounts in pursuance of provision
contained in_____
31. Any error noticed in the printed copies of the Appropriation Accounts or/and Finance Accounts
before forwarding to the Government should be corrected ______
32. Where any error is noticed in Appropriation and Finance Accounts after they were forwarded to the
Government, the matter should be brought to the notice of______
33. In cases where a correction slip is required to be issued after the Appropriation and Finance Accounts
have been forwarded to Government, the same may be issued in the name of_____
34. The CAG should ensure that any such correction slip issued after the accounts have been forwarded
to the Government is pasted in the copies signed by the Comptroller and Auditor General which are
to be laid on the table of the legislature-True/False
35. In cases where an error is noticed after the accounts are laid before the legislature, correction slip
will be issued by____
36. Appropriation Accounts/Finance Accounts to be classified as ______ till their presentation to the
Legislature
37. The Finance Accounts are prepared in _____ parts
38. Financial results of irrigation schemes are included in which part of Finance Accounts?
39. Proforma accounts bringing out the financial results of Government’s commercial and trading
activities are included in the Finance Accounts-True/False.
40. Who renders a certificate stating he is satisfied that the balances whether in cash or investments,
under each head under “Debt, Deposits and Remittances” have been duly verified and found to agree
with the relevant record and in which accounts?
41. The printed copies of the Appropriation Accounts and Finance Accounts should be submitted to the
Comptroller and Auditor General for his signature at the latest by _____
42. The classification of government transactions in Appropriation and Finance Accounts should follow
the ______
43. The main thrust of Appropriation Accounts is to focus and highlight _____
44. Re-appropriation orders relating to the previous years after closure of Accounts should _____(be/not
be accepted and acted upon) in preparation of Appropriation Accounts
45. When huge provision of funds are made through re-appropriation under New Service, ______ should
be briefed and suitable guidelines issued in the matter.
46. The nomenclature of the Head of Account should conform to the classification given in the_____
47. Who has to conduct a check while scrutiny of the Finance Accounts that variation between Revised
Estimates and actuals have been properly examined to ensure that no serious misclassifications have
occurred?
48. While checking the draft Finance Accounts, the ITA should see that entire balance under
__________(major head) has been transferred to ______(major head)
49. In Detailed Statement of Receipts, Disbursements and Balances under Heads of Account relating to
Debt, Contingency Fund and Public Account, no balance should appear against the head _______the
entire account balance should be shown against _____
50. Minor head “Writes-off from heads of account closing to balance” is located under the Major
Head____
51. The figures appearing against this head in Statement titled Detailed Statement of Receipts,
Disbursements and Balances Under Heads of Account Relating to Debt, Contingency Fund And Public
Account (current debits/credits), should be verified with reference to the sanctions issued by_____
52. In Appropriation and Finance Accounts, the letter ‘R’ stands for ____
53. Which type of expenditure is shown in italics in annual accounts ______
54. The monetary limits and/or percentages with respect to excess/savings may be prescribed by___
55. Where the monetary limits and/or percentages with respect to excess/savings are prescribed the
Accountant General should not include cases falling within such limit or percentage irrespective of
the fact that he considers such cases important enough to bring to the notice of the Legislature
irrespective of the limits-True/False
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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
56. Funds made available under Vote on Account may be utilized for expenditure on a ‘New Service’-
True/False
57. Block of major heads under the Sector E Public Debt within the Consolidated Fund is ____
58. Reserve Funds are locate within which part of the Government Accounts?
59. Deposits in government accounts are ____types.
60. In statements of Appropriation Accounts and Finance Account the amount may be written in lakh or
crore of rupees but in the explanatory notes the amounts may be mentioned_____
61. In the statement relating to Guarantees given By the State Government, the details of guarantees
given by the State Govt. to______ are included.
62. In detailed statement of capital expenditure detail individual works/schemes shall be included where
the sanctioned estimate/actual progressive expenditure of a project works/schemes exceeds
Rs.____
63. Details of loans and Advances by the State Government are shown _____ head wise.
64. The individual loans and advances may be mentioned in the detailed statement of Loan and Advance
only when the balances at the end of the year _____
65. In the case of Finance Accounts, the figures in the summarized statements may be rounded off to
crores or lakhs of rupees as may be convenient whereas in the detailed accounts and statement, the
figures should be given in ______
66. In the case of Appropriation Accounts while the Appropriation Accounts of each grant/appropriation
will give the figures units of rupees, in the case of group heads selected for comment the figures will
be given in ___
67. All the statements of Appropriation and Finance Accounts should be printed_____

Answers
1. Both voted and charged expenditures
2. The accounts of voted grants and charged appropriations for the different purposes as specified in
the schedules appended to the Appropriation Acts passed by the legislature
3. False. It is confined to grants/appropriations in respect of which the accounts are maintained by the
IA&AD.
4. Section 10 of the DPC Act 1971
5. Treasuries, offices or departments under his control by responsible for the keeping of such accounts.
6. Gross (Excluding deductions and recoveries)
7. Net expenditure after taking into account deduction and recoveries. Due to this there is variation
between the figures in the Finance Accounts an Appropriation Accounts.
8. Three. Part I- Summary of Appropriation Accounts & Audit Certificate of CAG
Part II- Detailed Appropriation Accounts and
Part III- Appendices.
9. Part I (below the Summary of Appropriation Accounts)
10. Part I- Summary of Appropriation Accounts
11. True
12. Finance Accounts
13. (i) the expenditure met out of advances from the Contingency Fund which were not recouped
to the Fund before the close of the year by authorisation of the Legislature.
(ii) reconciliation of the total expenditure according to Appropriation Accounts with that shown
in the Finance Accounts after taking into account recoveries of expenditure
(iii) drawing attention to cases of excesses over grants/appropriations requiring regularisation.
14. (i) total expenditure according to Appropriation Accounts
(ii) total of recoveries, and
(iii) net total expenditure as shown in the Finance Accounts
15. Appropriation Accounts (Appendix II)
16. Goa and Union Territory Government of Pondicherry

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
17. AG (A&E).
18. ITA Wing under AG (Audit)
19. False. (These documents are forwarded simultaneously to the CAG for countersignature/ signature)
20. The Accountant General (A&E).
21. The CAG
22. The Compiling Officer, each authority responsible for controlling expenditure against a
grant/appropriation.
23. Finance Accounts (FA by 5th October, AA by 25th October)
24. (i) Finance Accounts: Transmission to AG (Audit) by AG (A&E)- by 5th October every year
Return to AG (A&E) by AG (Audit)- by 25th October every year
Handing over to the Press for printing- by 5th November every year.
(ii) Appropriation Accounts: Transmission to AG (Audit) by AG (A&E)- by 16th November
Return to AG (A&E) by AG (Audit)- by 2th October every year
Handing over to the Press for printing- by 25th Nov every year.
25. one week
26. fort-nightly
27. Five (05), Budget
28. Nineteen (19), including.
29. Article 149 and provisions of the DPC Act, 1971
30. Article 149 & 151 and provisions of the DPC Act, 1971
31. by neatly correcting in manuscript in the copies sent to the CAG or by printing errata.
32. the CAG
33. The Accountant General (A&E) who was responsible for preparation of the accounts. The slip does
not bear any date.
34. False. It will be ensured by the AG (A&E) who issued correction slip.
35. No correction slips can be issued. But they should be reported to the CAG with an explanation for
the delay in noticing them.
36. Confidential
37. Two- Part I- Summarised Statements and Part II- Detailed Statements
38. Part I- Summarised Statement. Also go thorough other statements accordingly.
39. False. It is not included in Finance Accounts.
40. AG (Audit), Finance Accounts
41. the 31st January
42. Budget
43. Major excesses/savings
44. not be accepted and acted upon
45. Public Accounts Committee
46. List of Major and Minor Heads of Accounts
47. ITA
48. 8782 Cash Balance- Remittances etc.-Cash Remittances between Treasuries & Currency Chests,
“8999 Cash Balance- Remittances in Transit (Article 8.11 of the Account Code for AG)
49. “8675-Reserve Bank Deposits”, “8999-Cash Balance-Deposits with Reserve Bank.
50. 8680- Miscellaneous Government Account
51. The CAG or by the AG in certain cases
52. Re-appropriations, withdrawals or surrenders sanctioned by a competent authority. O-Original
grant/appropriation, S-Supplementary grant/appropriation
53. Charged Expenditure
54. The State PAC
55. False. The AG is open to include cases which considers important irrespective of the limits.
56. False.
57. 6001 to 6005.
(i) Tax Revenue Receipt (A): 0020 to 0045 (0005 to 0008-GST)

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)
 (ii) Non-Tax Revenue Receipt (B): 0046 to 1475
(iii) Grant-in-Aid & Contribution (C): 1601 to 1606
(iv) Revenue Expenditure (A to D) : 2020 to 3606. (General/Social/Eco/GIA)
(v) Capital Receipt: 4000
(vi) Capital Expenditure (A to D): 4046 to 5475 (General/Social/Eco/GIA)
(vii) Loan & Advances (F): 6075 to 7615
(viii) Inter-State Settlement (G): 7810
(ix) Transfer to Contingency Fund (H): 7999
(x) Contingency Fund: 8000
(x) Public Accounts (I to N): 8001 to 8999
58. Public Accounts (Sector J:8115 to 8235). It is divided into two types-Interest bearing and non-interest
bearing
59. Two types-Interest bearing and non-interest bearing.
60. in crores of rupees
61. 1. Statutory Corporations 2. Municipal Corporations and Other local bodies 3. Government
Companies 4. Other Joint Stock Companies 5. Co-operative Banks and Societies and 6. Other
institutions
62. 50 lakhs or such other limit fixed by Headquarters office.
63. Minor
64. Exceeds Rs. 25 lakhs or any higher amount fixed by Headquarters office.
65. units of rupees.
66. lakhs of Rupees to two points of decimal.
67. Vertically and not horizontally.

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)