FHB Volume I
1. As per FHB Volume I, Audit officer means?
(A)An officer who is in independent charge of one of the P&T Audit
(B)Director of Accounts (Postal) concerned
(C)Deputy Director General (PAF), Postal Directorate
(D)Drawing and Disbursing officer concerned
Ans: (A)An officer who is in independent charge of one of the P&T Audit
2. Posts and Telegraphs Department was bifurcated into two Departments in the year?
(A)1963
(B)1944
(C)1985
(D)2000
Ans: (C)1985
3. Under which article of the constitution all
moneys received by or deposited with any officer, employed in
connection with any affairs of the Union in his capacity shall be paid
into the Public Account?
(A)Article 284
(B)Article 144
(C)Article 269(A)
(D)Article 311
Ans: (A)Article 284
4. Government as defined under Financial Handbook Volume I means
(A)Central Government
(B)State Government
(C)Both A and B
(D)None of these
Ans: (A)Central Government
5. The receipts in form ACG-67. with duplicates will be issued in books of _ forms which will be serially machine numbered?
(A)25
(B)50
(C)75
(D)100
Ans: (D)100
6. The used ACG-67 receipt books shall be kept in the personal custody of Head of the office for a period of __ years from the date of the last receipt issued from the book?
(A)two years
(B)three years
(C)five years
(D)ten years
Ans: (C)five years
7. As defined under Rule 2(h) of FHB Volume I, Head of a Department in Department of Posts include
(A)Director General Postal Services
(B)Chief Postmaster General
(C)Postmaster General
(D)All the above
Ans: (D)All the above
8. The receipts in form ACG-67 should be prepared in how many copies?
(A)Only one
(B)Duplicate
(C)Triplicate
(D)None of the above
Ans: (B)Duplicate
9. In the case of Post Offices, cash receipts may be used by __, under departmental regulations, for departmental purposes, only the surplus collections being remitted to the treasury?
(A)Head of the Division
(B)Sub Divisional Head
(C)Postmasters
(D)All the above
Ans: (C)Postmasters
10. All moneys received by or deposited with
any officer, other than which among the following shall be paid into the
Public Account?
(A)Revenues
(B)public money raised or received by Government
(C)Both A and B
(D)None of the above
Ans: (C)Both A and B
11. Which among the following is the account maintained of moneys which have passed into the custody of Government?
(A)Government Account
(B)Bank Account
(C)Public Account
(D)Private Account
Ans: (C)Public Account
12. Where money is received on behalf of the
Government, the head of an office must give the prayer a receipt signed
in duplicate in?
(A)MS-37
(B)App – 71
(C)ACG – 67
(D)ACG – 17
Ans: (C)ACG – 67
13. In the Head Post Office a register in which form is maintained for recording the number of ACG-67 receipt books?
(A)ACG-17
(B)ACG – 53
(C)ACG -22
(D)ACG – 55
Ans: (B)ACG – 53
14. In case of post offices, only the surplus collections:
(A)To be retained in the office by the Postmaster
(B)To be remitted to treasury
(C)May be utilized for personal purposes
(D)None of these
Ans: (B)To be remitted to treasury
15. Can Post offices use their cash receipts for making Departmental payments?
(A)They can
(B)They cannot
(C)They can, provided such payments fall under salaries and wages
(D)None of the above
Ans: (A)They can
1. Who are ordinarily responsible to see that
collection of the dues of the Department are regularly collected and
brought to account?
(A)Director General
(B)Audit officers
(C)Departmental Officers
(D)None of the above
Correct answer
(C)Departmental Officers
2. Responsibility for incurring unsanctioned charges not complying with FHB Rules rests with
(A)Head of the office
(B)Accounts Officer
(C)Drawing officer
(D)Disbursing officer
Correct answer
(C)Drawing officer
3. Who among the following has no authority to make payment on a bill or voucher not presented in the proper form?
(A)Drawing Officer
(B)Disbursing Officer
(C)Head of the Office
(D)None of the above
Correct answer
(B)Disbursing Officer
4. When the bills presented for payment
contains obvious inaccuracies or arithmetical mistakes, which can be
corrected, then the Disbursing Officer?
(A)Should return the bill to the drawer of the bill
(B)Need not return the bill, may correct them and pay the corrected amount of the bill
(C)Report the matter to Divisional head
(D)Report the matter to Drawing Officer and return the bill
Correct answer
(B)Need not return the bill, may correct them and pay the corrected amount of the bill
5. In Case of bills containing any doubtful items
(A)Should be returned
(B)Eliminate the doubtful items and pay the remainder of the bill
(C)May be fully paid
None of these
Correct answer
(B)Eliminate the doubtful items and pay the remainder of the bill
6. Cheques preferred at a treasury for payment can be endorsed …………… to whom money is to be paid.
(A)Only once
(B)Twice
(C)Thrice
(D)Unlimited times
Correct answer
(A)Only once
7. How many endorsement is permitted in a contingent bill which has been endorsed in favour of a firm suppliers?
(A)One
(B)Two
(C)Three
(D)Unlimited times
Correct answer
(C)Three
8. Who among the following will supply a copy
of specimen signature of all Gazetted officers serving under him and
authorized to sign payment order on bills and vouchers among the
disbursing officers?
(A)Head of the office
(B)Head of the Department
(C)Accounts officer
(D)None of the above
Correct answer
(C)Accounts officer
9. Who is authorized to issue GPF final payment authority?
(A)Divisional Head
(B)Postmaster General
(C)Postal Circle Accounts Offices
(D)None of these
Correct answer
(C)Postal Circle Accounts Offices
10. As per Rule 21 on FHB Vol.I, no person
shall be made on account of pay or allowances drawn for the first time
from a Disbursing Officer by a Government servant other than a person
newly appointed to Government service unless the claim is supported by a
_ in the prescribed form?
(A)Last Pay Certificate
(B)Last Pay Slip
(C)Service Book
(D)Personal File
Correct answer
(A)Last Pay Certificate
11. Unless otherwise provided in the rules, no payment may be made without the orders of the _ to a Government servant transferred from another Department or on return from leave out of India?
(A)Accounts Officer
(B)Drawing Officer
(C)Head of the Department
(D)Head of the office
Correct answer
(A)Accounts Officer
12. No claims not preferred within _ ___years
of their becoming due can be presented without any authority from the
Circle Accounts Officer, provided that such claims not exceeding Rs.
____ if presented within three years of their becoming due may be paid
without pre-check by the Circle Accounts Officer?
(A)Three years and Rs.1000/-
(B)Two years and Rs.500/-
(C)One years and Rs.2000/-
(D)Five years and Rs.10,000/-
Correct answer
(B)Two years and Rs.500/-
13. No authority from the Circle Accounts
Officer is necessary in the case of delayed payment of works charges and
bills of air carriers.
(A)True
(B)False
(C)Cannot be determined
(D)Doubtful
Correct answer
(A)True
14. The bills for claims more than _____years
old shall be subjected to pre-check by the Circle Accounts Officer as
required under rules, even if the net
(A)two years
(B)three years
(C)five years
(D)ten years
Correct answer
(A)two years
15. Right for TA including DA to a Government servant in forfeited if the claims are not submitted within __ year(s) to the Head of the office?
(A)One
(B)Two
(C)Three
(D)Five
Correct answer
(A)One
1. The general rule of time limit for claiming
TA bill is one year. But one Divisional head passed the TA bill of one
ASP who claimed it after a lapse of 18 months. What do you say?
The divisional head is competent to do so at his discretion
If sufficient reasons are given for the delay, the bill can be passed after due investigation
Both (a) and (b) above are correct
None of the above
Correct answer
If sufficient reasons are given for the delay, the bill can be passed after due investigation
2. When an employee has not taken any LTC
advance. he should submit his LTC Claim with how many days from the date
of completion of return journey:
1 month
3 months
6 months
1 Year
Correct answer
3 months
3. Where an advance is taken, LTC bill is required to be presented within:
1 month from the date of advance taken
1 month from the date of start of journey
1 month of completion of return journey
3 months from the date of advance
Correct answer
1 month of completion of return journey
4. The right of a Government Servant for
reimbursement of LTC claim shall stand forfeited or be deemed to have
been relinquished, if the claim for it is not preferred within?
Three months
Two months
Six months
One year
Correct answer
Three months
5. As per FHB Volume I all petty claims of a Government servant more than __
old other than those that affect his pension and all claims for delayed
submission without adequate explanation should be rejected
1 year
2 years
3 years
4 years
Correct answer
3 years
6. Who among the following is authorized to
issue sanction for investigation of arrear claim which are more than six
years old and the connected records of which are available in the
Circle Accounts Office
Director General
Secretary(Posts)
Head of the Circle
Director Postal Services
Correct answer
Head of the Circle
7. Who among the following is authorized to
issue sanction ad hoc payments of arrears of pay and allowances not
exceeding Rs. 1,000/- where claims cannot be verified?
Postal Services Board
DG(Posts)
Member(Operations)
Head of the Circles
Correct answer
Head of the Circles
8. Claim for TA Should be considered as falling due from the date:
Succeeding the date of completion of the journey
Dated counter signature of the T.A bills
Date of commencement of the journey
None of the these.
Correct answer
Succeeding the date of completion of the journey
9. Limitation for the claim of leave salary would be____ years of it’s becoming due.
Two
Three
One
None of these
Correct answer
Two
10. Date on which a bill for reimbursement off
medical charges in case of Prolonged illness would be may be said to
have become due will be:
Last date of the period in respect of which the claim is being preferred
First date of treatment
anywhere in the middle of the course of treatment
Never
Correct answer
Last date of the period in respect of which the claim is being preferred
11. Date on which a bill for reimbursement of medical charges at the end of illness may be said to have become due will be:
Last date of Treatment
First date of treatment
Any where in the middle of the course of treatment
Date of diagnosis
Correct answer
Last date of Treatment
12. Date on which a bill for reimbursement of
medical charges is due where medical charges are actually paid to the
claimant at a later date
Last date of Treatment
First date of treatment
Date of such payment to the claimant
None of the above
Correct answer
Date of such payment to the claimant
13. The claim for reimbursement of medical
expenses of Central Government Servants in respect of a particular
illness, if no advance was drawn, should be preferred within:
One month
One Year
Six months
Three months
Correct answer
Six months
14. LTC claim of Government servant shall fall due for payment on
the date succeeding the date of completion of return journey
the last date of the journey
the first date of journey
None of these
Correct answer
the date succeeding the date of completion of return journey
15. As per Rule 32 of FHB Vol-I, Rent of a
building occupied by an office of the Department Should be paid On
obtaining a receipt duly signed by the owner and Stamped where
necessary. When the rent is remitted by Money Order to an agent or owner
a Separate receipt (duly stamped where Necessary) Should be obtained
from the owner In addition to the Money Order acknowledgement?
True
False
Cannot be determined
Doubtful
Correct answer
True
16. Whether the rent of a building occupied by the Department can be paid to agent of the land through money order?
Not, it cannot be paid
Rent can never be paid to an agent
Yes, it can be paid
None of the above
Correct answer
Yes, it can be paid
17. What is the limit for remitting pension
plus relief on pension per month by a Postal Service Money order as per
Rule 34 of FHB Volume I?
Up to Rs.1500
Up to Rs.5000
Up to Rs.2250
Up to Rs.1000
Correct answer
Up to Rs.2250
18. The bills should be prepared as per Rule _ of FHB Volume I ?
35
36
41
56
Correct answer
35
19. Charges against __ or more major heads should not be included in one bill?
One
Two
Three
Four
Correct answer
Two
20. A bill becomes __ after payment?
Sanction
Order
Voucher
Bundle
Correct answer
Voucher
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