Accounts Paper II (With Book) Ref. Sheet - Ani Ray

A Complete guide note sheet for Departmental Examination (Accounts) West Bengal, Accounts Paper II (with book)

A COMPLETE GUIDE NOTE SHEET FOR DEPARTMENT EXAMINATION(Accounts) West Bengal, Accounts Paper II (with Book)

Improve and tabulate the collected data by: Animesh Ray, Assistant Engineer, MunicipalEngineering Directorate, Asansol Division on April 2009 (Mob : 9434575405)

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Description Reference

Book Rule Page Line

A1. Annual Budget Estimate (preparation) WBFR-1 326-328 1052. Advance Repair of house WBFR-1 311 92-933. Appropriation and Reappropriation WBFR-1 3(4) –3(25) 1,34. Assistance Received by the A.G. WBFR-1 360 1155. Advance Pay and T.A. on Transfer Govt. A/C

Rule 199069(2) & 3 97

6. Amount outstanding under Debt Head be written off

Govt. A/C Rule 1990

R-38 85

7. Alteration of Design and Construction PWD 261 678. Accounts Procedure of Issue Materials WBFR-1 236 719. Advance for Repaying of Private Loan WBFR-1 310 92

10. Advance under order of Transfer WBFR-1 320 9911. Appointed to officiate two or more post WBFR-1 65 53-55

12. Advance to ContractorsPWD 268 68-69

WBFR-1 227-228 67-68

13. Accounts render to Treasury officerTR 23-25 215

TR 2.35-2.37 14-1514. Administrative Approval & Technical Sanction WBFR-1 164-165 51-5215. Accounts for EARNEST Money & Security

depositPWD 15.5.1-15.5.3 114

16. Allocation of Expenditure of Capital & Revenue Govt. A/C Rule 1990

31

17. Annual Financial Statement Govt. A/C Rule 1990

3 Appendix-1

18. Arrear Claim TRSR 90 4.024 2919. Average Pay WBFR-1 2 3

20. Apprentice and ProbationerWBFR-1 5/1, Chptr II 2WBFR-1 32 11

21. Adjustment of Earnest Money & Security Deposit

WBFR-1 32,33-2526,31 8-13

22. Annual Accounts Preparation Govt. A/C Rule 1990

14,4 73

23. Accounts of a Treasury Officer render to AG TR 2.35-2.37 14, 15

Prepare and improved the collected data by : Animesh Ray, A.E, M.E.Dte, April-2009 of 35


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Book Rule Page Line24. Adjustment of Revenue Remittance WBFR-1 5-10 5, 625. Adjustment and Treatment of Losses of Govt.

AccountWBFR-1 395 128

26. Accounting Procedure of more than two Major Head

Govt. A/C Rule 1990

26, 33 83

27. Audit Objection and Recoveries TR-SR 569-570, 8.13- 8.16

195, 104-105

B1. Basic Pay WBFR-1 5 / 3 32. Budget Estimate Preparation WBFR-1 329, 330, 331 1053. Big Work split up PWD-1 218 544. Books of Accounts and Register TR 2.31 – 2.32 10, 115. Bin Card CPWD 7.2.13 1246. Broad Classification of Contingency charges TR 226 (P-98)/

4.111-4.11354

7. Banking & Non-Banking Treasurer TR 2 28. Bill & Voucher CPWD 6.4.9 – 6.4.6 29

C1. Classification of Transaction under Suspense Govt. A/c

Rule 199046 99

2. Capital Expenditure Govt. A/c Rule 1990

22 81

3. Classification of Trans…………. In Govt. A/c GAR 45/a 97

4. Different Class of ContingenciesWBFR-1 R-74 64-65, 27

TR 4.109-4.113 53-545. Contracts or agreements WBFR-1 47 37, 18-196. Contingent charges or contingencies WBTR 4.108 – 4.110 83

7 Civil Advance Govt. A/c Rule 1990

Q-45,R-69(I) 97

8 Contractor Ledger WBFR-1 258 169,74,67

9 Cash Basis of Account Govt. A/c Rule 1990

21 1,7

10 Condition to regulate acceptance of Fees or

Honoraria

WBSR-1 64 61,52

11 Contingency Fund Govt. A/c Rule 1990

2 (h) 1,3

12 Compensatory Allowance WBSR-1 5 (9) 6

13 Commuted Leave and Leave not Due WBSR-1 173 (3), 174 115,116



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Book Rule Page Line

14 Charged and Voted Expenditure Govt. A/c Rule 1990

Q-53(c) ,4, R-27,3

7,60,62

15 Condition for counting service for Increment WBSR-1 48 38

16 Contingent charges and responsibility TR 4.108,4.122 53,56

17 Court Attachment from subsistence Allow WBSR-1 71/4 58

18 Contingency WBFR-1 74-77 + other name 27 Big

19 Check Applied at Treasury on Claims TR 4.059 – 4.064 40,41

20 Correction of Entry in Register / Records WBFR-1 50 20

21 Combination of Appointment WBSR-1 65 53,55

22 Contract (Guide Lines) WBFR-1 47/2 37,18

23 Capital and Revenue Expenditure Govt. A/c Rule 1990

31 82,83

24 Control of Expenditure of Executive Engineer WBFR-1 162 50

25 Contingent Expenditure TR 4.122 + 4.123 36

26 Carriage of Personal Effect WBSR-II 100(vi),1&2 55

27 Cash Book CPWD 6.6 30,108,109

28 Contracts, Documents (Preparation) PWD 223,224 56 Guiding Principal

29 Classification of operation of P.W. Register PWD 165,166 39

30 Classification of Transaction under Suspense Govt. A/c Rule 1990

Q/46, R/70

79

31 Classification of Expenditure on Civil Works Govt. A/c Rule 1990

Q/20,21, R/29

80,81

32 Classification of Travelling Expenses Govt. A/c Rule 1990

67 96

33 Completion Report WBFR-1 24 73

34 Contribution made by or to Govt. Govt. A/c Rule 1990

Q/45, R/68

97

35 Contracts and Tender WBFR-1 47 18

36 Contingency Expenses (Rules and Regulation) TR 4.108-4.110 53

37 Classification of Contingency / Various type of

Contingency

TR 4.111 – 4.113 54

38 Cancellation and Destruction of Sub-Voucher TR 4.123 56



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Book Rule Page Line

39 Civil, Criminal and Court Deposit TR 6.20-6.23 91-92

40 Control of Expenditure WBFR-1 36,37 15

41 Correction of Accounts CPWD 22.4,25 149,298

42 Combination of Leave with Holiday WBSR-1 155 85,102

43 Cash equivalent Leave Salary WBSR-1 168, 2(a), (b) i -ii

91

44 Calculation of Earned Leave WBSR-1 170 94

45 Classification of Advance Pay and T.A on

Transfer

Govt. A/c Rule 1990

69(2,3) 98

46 Custody of Account and Stock WBFR-1 117 39

47 Cadre WBSR-1/ PWD

5(6) / 11

5-6 / 3

48 Contingent Expenses and classification WBSR-1DDO Manual

TR

226Q-854.111

5054

D1 Destruction of Official Records PWD 159 37

2 Deposit Work Procedure for Execution WBFR-1PWD

271273

7871

3 Doubtful drawing TR 54

4 Consolidated Fund Govt. A/c Rule 1990

2 (g) 1 - 3

5 Death Gratuity DCRB 97-100 47-51

7. Divn. Accountant & His functionGuide Book 24.27 205

CPWD 4.2.2. 12

8. Divisional Accountant Responsibility (Divisional Office)

CPWD 4.2.1-4.2.7 12-14, 53-57

Guide Book 24.27-24.54 205-207Tender CPWD 4.2.4 (I-IV) 13 + 22.1

9. Drawal of money for Contingency TR 227, 4.114 54



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Book Rule Page Line

D

1. Divisional Accountant Responsibility (A/c)

CPWD 22.21-22.2. 622.2.2-22

134-136

PWD 67 19, 278-281

2.Divisional Accountant Responsibility (Completion of Accounts)

CPWD 22.2, 1-22, 2.6 134PWD 67 19,

278-2803. Departmental Receipt appropriate Deptt.

ExpenditureTR 7/2, 3.01-3.03 19-20

4. Detailed Measurement WBFR-1 202 58, 595. Defalcation of losses WBFR-1 39,42, 393-396 15, 1276. Deposit work to local body TR-SR 436, 437, 6.26-

6.27157, 93

7. Duties of officers PWD 49 16-178. Divn. Account Exam. Ter A/c of S.

DurgapurGuide Book 24.30 206

9. Deposit work (execution) FR Role 268-271, 3(9) 174-175, 910. Efficiency bar WBFR-1 Role 46-47 38, 44

E1. Earnest Money Deposit WBFR-1 R-33, Rule 229

415614

2. Expenditure from Public Fund WBFR-1 34-38 31-32 & 14-153. Extraordinary Level WBFR-1 R-175 118-119 & 98-

994. Earned Leave Calculation WBFR-1 170 945. Entitlement of pay on Joining Time WBFR-1 93 736. Endorsement of Cheque, Bills etc. TR-SR 125-128, 4.55 –

4.05861, 38 & 39

7. Encashment of Leave Salary classified in Govt. A/c

Govt. A/c Rule 1990

44 96

8. Exempted of Medical Certificate of illness SR-LR 11 169. Exemption of E.M. in tender PWD 229-230 8

10. Essential condition of Govt. Exp. FR 34 1411. Extra-ordinary Pension D.C.R.B 71 11012. Enlistment of c……………….. PWD 215

F1. Fraud and Embezzlement of Govt. Money WBFR-1 Vol-II, Appendix 2(B) 286-287



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Book Rule Page Line2. Fraud and Embezzlement of Govt.

AccidentWBFR-1 Vol-II, Appendix 2(B) 286

3. Fraudulent use of Sub-vouchers TR-SR 236, 4.123 101, 564. Financial Responsibility of S.E. and E.E. WBFR-1 161, 162, 164,

16549-51

5. Fees and Remunerations WBFR-1 62 506. Financial Control over Expenditure WBFR-1 36, 37 157. Financial Property WBFR-1 34-35 148. Financial Control over deptt. A/cs WBFR-1 245, 246 739. Fictitious Adjustment FR 135 42

10. Fees and Honorarium WBFR-1 5 (12) & 5(18) 8 & 911. Foreign Service WBFR-1 5 (13)12. Family Pension D.C.R.B-71 7, Note 213. Government Account (Classification) GAR-1990 68 97

G1. Grant of Joining Time WBFR-1 80 69-702. Grant of Receipt to Payee TR 36-40,

9.05+9.0329-30, 106

3. Guidance of Contracts or Agreement Granting receipt & paying into ……… A/c

FR 47 18

H1. Husband and wife Govt. servant (T.A) WBFR-II 105(b) 61, Note-2

(62)2. Handling of Cash / Inter tr…….. TR-SR-2005 30, 31, 7.01 25-27, 100, 3. House Building Advance FR 308 88

I1. Incurring and Authorizing Expenditure from

Public FundWBFR – I 34-37 14,15,31,32

2. Initial Records of Accounts WBFR – I 197 57,139-201PWD 357-363 97-98

3. Irregular unused payment received in GAR 9-39 94, 614. Instruction for handling of Cash TR-SR 30, 31 25-27 /FR5. Issue of Materials to Contractor FR 233 706. Inviting Tender PWD 225 577. Irregularities of Public Works & remedy WBFR 188-192 55, 568. Instruction to Payment Money at Treasury TR-SR 130-139 62-64

TR 4.059-40 40, 419. Inter Department Adjustments WBTR 4.139 61



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Book Rule Page LineGAR 32 89

10. Issue of Materials to Contractors CPWD 10.3.2-10.3.3 73-75FR 233,234,235 70

11. Initial and Subsidiary Accounts Govt. A/c 1990 65, Q-40 9412. Imprest CPWD 6-6.8-11 32

FR 89 3213. Interest free Advance WBFR 320 99 (Name

only)14. Inter Govt. Transcription TR 33-36, 3.09 –

3.0911, 22-23

15. Irrecoverable values stores noting Assistant…………….

Repayment-239 +295

16. Interest Beaning Advance WBFR-1 308-319 195-212 (Big 88-99

17. Issue rate ………… WBFR-1 3(18) 10, (3.04)

J1. Entitlement of Joining Time ad……….. WBSR 80 + 89 80, 55, 69-712. Joining on transfer WBSR-II 99 523. Joining time extended WBSR 95, 93 (Pay for

entitled)93, 87, 88 PA

4. Joining time WBSR-II 5 (11) b 75. Joining time WBSR-I 20+91, 01 9, 73

K1. Leave Rules for Law officers WBSR-I 214+215 136-137, 113-

1142. Leave Salary classified in give A/c GAR Q-44 96

L1. Leave Salary WBSR 22, 176 9, 1002. Leave Salary and Pension Contribution

regulated between Central & WBSR-I 102 76-77

GAR Q-51 1663. Limitation of Power of Sanction WBFR 390 & 396 251-252, 126-

128PWD 101 41

4. Local Journey with T.A. WBSR-II 71.B 51-52, 40-41

5. Leave not Due within medical certificate WBSR-I 174(1)+(2) 97, 1166. Losses of Public Money WBFR-1 39-42, 393 15-17, 127



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Book Rule Page Line7. Lump sum Advance WBFR 227(a) (b) 159, 160, 67,

688. Lapse Deposit & Repayment SR-TR 422-426 154

CPWD 15.4.1 113DDO Q-7 40

9. Losses of Govt. Accounts WBFR-1 38-40, 42, 393 15-17, 12710. Lean of Suspended Govt. Employee (Lien) WBSR 17, 18,20 (1-6) 21-2211. Lean and applicable WBSR 5/23, 20 10, 2212. Letter of Credit TR-SR 122, 4.052 61, 3713. Local Loan work FR 272, 273, 3(9) 97, 314. Lessen relateing Govt. A/c GAR 38 92, 70 7

M1. Monthly Accounts & Return TR 23-25, 2.35 21, 142. Main Division of Govt. Account GAR 1990 Q-16 75

CPWD 5.2.2-5.2.3 17-183. Monetary Transaction Procedure of Govt. TR-SR / FR

Chapter-231, 4.53 25, 5-20

4. Medical Certificate of fitness is not necessary

WBSR-1 11 16

5. Muster Roll FR-1 149 – 151 / 190-200

122, 57

6. Measurement Book WBFR 201 141, 57-587. Monetary Transactions of Govt. office. TR-SR 30, 81, 4.53 25, 5-20

O1. Over payment write off to Govt. FR-1 396 (H) 1282. Over payment accounted GAR 1990 (Q-28) 843. On receipt of Cheque tendered in payment TR 33(a), 7.07 28, 1004. Official two or more post WBSR-1 65 535. Over step of Lore regni……. WBSR-1 61 105, 876. Original with PWD 179 427. One Govt. from another GA 53/Chapter-5 1 – 28. One Dept. from another GA 54/ Ch-5 1 – 29. Provisional persion SR

P10. Payment against Govt. (General Rules) WBSR 387-389 12411. Payment of Revenue of the state into

Public AccountTR 7 4



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Book Rule Page Line12. Purchase of store WBFR 100-107 5513. Purchase, Issue and Accounts of stores

Pension ContributionWBFR 99-108 35-37)

14. Pay and Allowances claimed on last working day

TR-SR 160, 4.069 70, 42

15. Permanent T.A. WBSR-II 25 1116. Permanent Advance & Imprest WBFR 88-89 31-3217. Purchase of Store, Receipt issue A/c WBFR 102-107 3518. Purchase of Store (Rules ………………) WBFR 110-11519. Procedure at Treasury in receiving money

& Granting receiptsTR 52-62, 3.06 34, 20-22

20. Preparation of Bill TR-SR 92, 4.025, 4.026

51, 31-32

21. Payment of money at Treasury TR-SR 130-139, 4.059, 4.034

62-64, 40-41

22. Production of Medical Certificate is not necessary

WBSR 11 16

23. Pass Book TR-SR 145 6624. Preparation, Maintenance and verification

of standard measurement BookWBFR 203 59

25. Public Accounts TR 7(1) 4GAR-1990 2 (K)

26. Proforma Accounts CPWD 22-4.27-22.4.30

150

GAR 1990 1827. Principal of Govt. Account CPWD 3.2.1. 10,11, 3.2.2,

48,4928. Preparation of Annual Budged WBFR-I 326,331 10529. Prevention of Fraudulent of Sub-voucher TR-SR 236, 4.123, 101, 5830. Procedure of payment money in P. Fund TR-SR 398, 6.43 147, 9831. Personal Deposit Account TR-SR 410, 434, 335,

6.08-6.09151, 86-87

32. PWD Deposit unclaimed TR-SR 422-424, 6.16-6.17,

154, 90-91

33. Payment through Cheque for officer of PWD

TR-SR 313, 364, 4.15-4.151

124, 138, 63-64

34. Pay and Allowances of Govt. Employee be classified in Govt. Account

Govt. A/c Rule 1990

Q-41 95

35. P.P.O. (Register) TR-SR 267, 258, 4.166 111, 109, 6736. Payment of Commutation Money TR 293, 4.188 117, 72



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Book Rule Page Line37. Pay and Allowances on reinstate when

order of dismissal etc. are set aside by a court of law

WBSR-I 72A 61

38. Pay and Allowance of Govt. employee under suspension

WBSR-I 70, 71

39. Procedure for preparation of Road project PWD 197 4840. Power of Sanction (limitation) FR 391 12641. Provision regarding payment of Revenue

to state into public AccountsTR 7(11), 3.01-

3.034, 19, 20

42. Power of Sanction WBRF 398 12643. Private person or bodies & Govt. outside GA 53 1 & 1

Chapter-544. Amount Advance WBFR-1 88 3145. Proforma Advance GA-1990 6846. Procedural steps for repain work PWD 18, 50, 43-4447. Price Stone Ledger CPWD 7.2.31 –

7.20.3341

R48. Recall to duty WBSR-1 158 103, 82-8749. Recovery of Court WBSR-1 71(4) 58-5950. Receipt of Cheque ‘O’51. Recoveries of overpayment are accounted

inG. A-1990 Q-28 84

52. Receiving Money and granting receipt at Treasury

TR 52,53,55 / 3. 34, 52, 53, 55, 20-22

53. Responsibility of E.E. exercise control over Expenditure

WBFR 162 50

54. Responsibility of divisional Accountant for compilation of Monthly Accounts

CPWD 22.2.1.-22.2.6 134, 278-280

IA & A 14-15, 24.16 82-8355. Road Project Preparation PWD 197 4856. Repaying of Private Loan WBFR 310 201, 9257. Responsibility of D.A for checking of

TenderCPWD [4.2.4(IV)]+

22.113, 54-55

58. Register of works CPWD 10.6 86, 20459. Revenue Deposit/Accounting Repayment SR-TR 412,413, 414,

415, 6.10152, 88

60. Repayment of Deposit TR 371, 372, 6.24, 6.25

140, 92-93

61. Remittance to Treasury TR-SR 356, 357, 364 137, 138



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Book Rule Page Line62. Responsibility of D.A.O. regarding stock

and Verification63. Responsibility for money withdrawals from

Public AccountsTR 31,32, 4.018,

4.01911, 27-28

64. Refused Payment of 3rd Establishment Bill TR 29 1065. Refund of Revenue TR-SR 325-327, 93,95,

4.199127, 34, 76,

7166. Remitted and Revenue 4th working days TR-Sec. V 7/1 4+Explanatio

n67. Responsibility of Controlling authority

regarding contingent Expenditure TR 4.122, 4.123 56

68. Revenue Collected by Eng. Dept. FR 9, 10 16, 6-1369. Repair work PWD 180 4370. Receipt of Govt. due cheque WBFR 48

S1. Security Deposit FR 22 8

Definition Account CPWD 15.5.1.-15.5.3 1142. Study Leave WBSR-1 197 123, 1033. Supplementary & Revised Estimate WBFR 191-195 56

PWD 39, 281-284 60, 744. Suspension Pay and Allowance WBSR-I 70 & 71 565. Stock Material sold and write off (sold &

Written off) stockWBFR 130-134 11,117, 42

6. Substantive Pay WBSR-I 5/35 (Ch-II), 42/2(b)

11, 30

7. Supplementary Tender PWD 239 608. Standard Measurement Book WBFR 203 145, 59-609. Special rules for work dept. FR 63-70 25

10. Special rules for (…………………) FR 85-87 3111. Single Feeder / Accepted PWD 216/3 5312. Stagnation Pay SR 49(A) SR-I 18, 4213. Special contingencies FR 79 8114. Special Pay & Personal pay WBSR-I 5(13)& 5(36) 12 & 1115. Substantive Pay and Presumptive pay SR-I, 5(35) & 5(31) 12 & 4116. Special Sick Leave SR-I 205, 128, 106, 10717. Stock Accounts FR-I 107 109, 3718. Schedule of notes FR-I 249 168, 7419. Schedule & Forms for Audit CPWD 22, 4.4



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Book Rule Page Line

V1. Various Schedule and Forms in P.W.

AccountsCPWD 22.4,12-22.4.15 143, 144,

291-292

W1. Willful Absence WBSR 34/3/1 262. Withholding of Increment WBSR-I 45 383. Withdrawn Money from Public Account

(checking)TR 15, 4.004 8, 25

4. Exception on the above TR 16, 4.005 255. Write off of Losses WBFR-1 393, 394 1276. Withdrawn money for public A/c TR 31,32 117. Work allotted without calling tender PWD 216 53

SHORT NOTE

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Book Rule Page Line1. Annual Account GAR 7 642. Advance Payment FR 3/3 13. Apprentice (Leave) WBSR 5/1 + 219(II) 2, 1144. Administrative Approval PWD 168 40

FR 3/2 15. Appropriation Bill Govt. 1990 174,175 42

FR 3 / 4, 374, 376-8, 3/25

1, 3

6. Average Pay / Emoluments WBSR 5/2 (CH-II) 3



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Book Rule Page Line7. Aid to Contractors WBFR 225 678. Advance to Contractors WBFR 227 679. Advance on Transfer WBFR 320 99

10. Appropriation Account Guide of Deptt. Exam.

Q-7 63

11. Audit objection & recoveries WBFR 51 20TR 8.13-8.16 10

12. Audit by ………… payment WBFR 424 13913. Book Transfer CPWD 2.1 1/7, 3(6) 2, 214. Bin Card CPWD 7.2.12-7.2, 12-

7, 2.15 38, 124

15. Book Adjustment FR 3/6 217. Basic Pay WBSR 5/3 318. Bills & Vouchers WBFR 209 61

CPWD 4.5 2919. Sorrowing GA Q-16 6320. Classified GA 10/4 6621. Competent Authority FR 3/7 222. Consolidated Abstract GAR Q-10/5 6623. Consolidated Fund Govt. 1990 2(g) 5, 14324. Contingency Fund CPWD 10.7, 250 89

FR 1 7425. Contingency Fund Govt. A/c-1990 59

GB 19 6426. Casual Leave SR-I 207 10827. Contracts WBFR-I 174 5328. Contracts Documents PWD 223 56

ISW 224 5029. Cash Accounts CPWD 6.6.1.-6.6.3 3030. Commuted Leave WBSR-I 173 96, 10831. Conveyance and Horse Allowance WBSR-II 26 (3) 1332. Charged expenditure 1 list of expenditure GAR Q 4/1 6033. Contingences WBFR-I 75, 76 2734. Charged and Votted expenditure GAR 1990 37 109, 5-7

GA Q-5 6235. Countersigned Contingency GAR 1990 97 109, 5-7

GA Q-5 62



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Book Rule Page Line36. Contingency Fully voucher GAR 1990 Q-14 63

4.111(6) 5437. Challan / memorandum GAR 1990 45 838. Occupation certificate PWD 286 7639. Contact work FR 174 5340. Contingent Register TR-SR 237, 4.125 5, 5741. Certificate of Credit TR-SR 40, 3.10 30, 2342. Contingencies (works) CPWD 2.1, 1 /2 3-443. Correction in Accounts CPWD 10., 6.64, 22.4

25(a)-22.4.26298, 208

44. Compensatory Allowance SR-I 5/9 645. Controlling Officer FR 3/8 246. Cadre WBSR 5/6 5

PWDE 11 32

D1. Divisional Officer FR 3/10 22. Deposit Work FR 3/9 2

PWD 273 713. Divisional Accountant Responsibility

(Checking Tender)CPWD 4.2.4 13

4. Detailed Book GAR Q-11/7 705. Daily Allowances WBSR-II 55 326. Deposit Register CPWD 15.5.1, 15.5.2 114, 2457. Disposal of Surplus Materials CPWD 10.3.13, 242 79, 72, 1838. Departmental Accounts Govt. A/c 1990 Q-23, 40 94, 659. Doubtful drawing TR-SR 542 189

10. Duty WBSR-I 5(11) 6

E1. Extra-ordinary Leave WBSR-I 175 98-1002. Earnest Money Deposit WBFR-I 33 143. Erasure FR 50 20

F1. Five Tier Classification Structure Govt. 1990 79 (i)2. Fees and Remuneration WBSR-I 5/12, 62-64 8, 50-523. Foreign Service WBSR-I 5/13 84. Financial propriety WBFR 35 14



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Book Rule Page Line

G1. Gratuities / Gratuity WBTR-SR 294, 4.189 &

4.190118, 72-73

2. Intermediate Payment FR 3/17 33. Initial accounts GB Q-24, 197 66, 57

H1. Head Quarter SR 29 242. Inter Deptt. Adjustment TR-SR 255, 4.139 108, 613. Imprest Accounts CPWD 6.6.8 32

FR 89 324. Interest Free Advance WBFR-I 320 995. Initial Accounts Govt. 1990 Q-40 94

FR 197 576. Issue Rate WBFR-1 (Ch-I) 3/18 3

CPWD 2.1/28 4

I1. Issue of materials to contractors WBFR 232, 233 702. Interest free… Loan & Advance FR 297, 298 80, 83

J1. Journey of newly appointed Employee SR-II 93 512. Joining Time WBSR-I 80 83

SR-I 5/20 10, 5(116), 623. Journal & Ledger GAR 1990 19 (15 3/b) 109, 9/9

L1. Leave – (All Types) SR-II 165 892. Local fund SR-I 5/24 10

TR 425-428 1403. Leave Salary/Advance in lieu of Leave

SalaryWBSR-I 5 (22) 9

WBFR 320A 1004 Leave Salary contribution WBSR-I 102 765. Lapsed Deposit & Refund TR 6.16+6.17 90 & 916. Lump sum Contracts WBFR 255, 256 757. Leave not Due WBSR-I 174 978. Line SR-I 5/23 (Ch-II) 9

SR 17.20 18-20



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Book Rule Page Line9. Local Loan works FR 3/19, 272, 273 3, 79

10. Labour engaged through Contractor CPWD 10.2.5 63WBFR 208 61

11. Loans and Advance to Govt. servant WBFR 302-325 8712. Local Journey SR-II 71 B 4113. TR 147, 4.052 66

SR 122 6014. Loan Advance FR 287 84

M1. Maternity Leave SR-I 149 / 199 104, 42. Month WBSR-I 5(25) 103. WBFR 404. Muster Roll WBFR-I 198-200 57

GB 24.10/6 2005. Measurement Book WBFR-I, 201 57

GB 24.10/C 2006. Major head Govt. 1990 A-I 797. Minor Head Govt. 1990 A-2 798. Market Rate FR 3/20 3

CPWD 2.1.1/34 59. Monthly accounts GB Q-30 66

10. Maintenance work PWD 166 39

N1. No Leave Granted SR-I 168 A 91

O1. Original work PWD 166/1 39

P1. Punishment IOW 52 152. Pension contribution WBSR-I 102 763. Pension Commutation WBTR 293 1174. Public Accounts WBTR 7/1 4

Deptt. Exam G 18 645. Proforma Accounts CPWD 22.4.27 / 18 299, 1506. Procedural Steps for repair works PWD 180 43, 447. Procedural Steps for original works PWD 179 428. Permanent Traveling Allowances WBSR-II 25 11



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Book Rule Page Line9. Personal Pay WBSR-I 5/30 (Ch-11) 10

10. Probationer WBSR-I 5(11) (a) 5(32) 6, 1111. Permanent Advance WBFR-I 88 3112. Premature Increment WBSR-I 49 4213. Preparation, exam. & payment of Bill WBFR 217 6314. P.P.O TR-SR 259, 4.161 109, 6615. Pipe work FR 174 53

R1. Receiver of over payment GAP Q-28 842. Refund of Revenue TR-SR 325, 4.199 127, 763. Resignation PWD 45 154. Remittance Guide of Deptt Q-2 625. Resource operation Guide of Deptt Q-38 676. Register of works Guide of Deptt 24-12 2017. Resignation IOW 57 168. Return of Surplus Materials CPWD 10.3.9. 76

WBFR 239 729. Revenue Deposit & Repayment TR 412, 413, 414,

6.10 – 6.12152, 88

10. Repayment of Private Loan WBFR 310 9211. Revised Estimate PWD 282 74

S1. Single Tender PWD 216 (3) 532. Secured Advance CPWD 2..1.1/49 6

IOW 56 163. Suspension PWD 44 144. Special Pay SR-I 5/33 115. Security Deposit WBFR-I 22, 22A, 31 8, 9, 136. Settlement Account CPWD 22.3.1 136 or Govt.

A/c7. Scale of Pay SR 5/4(b), 16 5, 1108. Supplementary Estimate PWD 201 749. Substantive Pay WBSR-I 35 (Ch-II) 11

10. Suspense Account CPWD 2.1.1/57 7CPWD 10.5.13 82,

11. Subsidiary I………..12. Supervision Charge CPWD 2.1.1/56 7



Sl. No.


Book Rule Page LineFR 3 (30) 4

13. Stagnation Pay WBSR-I 49 (A) 4214. Supplementary Grant Govt.1990 Q-6/1 6315. Schedule of Rate WBFR-I 249 7416. Store rate / store charges FR 3/29 417. Special Contingencies FR 79 2718. Standard rent PWD 331 8919. Standard of Financial Propriety WBSR 35 1420. Store / stock Account GB 107 200

FR 3721. Supervision charge FR 3/30 4

T1. Transfer between same station SR-II 100 592. Technical Sanction PWD 173 41

FR 5/32 43. Treasury Accounts Govt. 1990 Q-40 944. Tender Documents PWD 223 56

IOW 224 505. Transfer Entries CPWD ESCEPT (a to

e) / IA & A 13.11 –

13.128.117-1.17

43-44

6. Temporary Advance CPWD 6.6-12 327. Traveling Allowances WBSR 5/41 (Ch-II) 128. Time Scale of Pay WBSR 5/39(Ch-II) 119. Takavi works WBFR 274, 3/31 80, 4

10. Transaction GA-1990 1311. Transfer Cont……….. CPWD 8.1.1

U1. Unsettled Accounts CPWD 22.4, 20-22-4-

21148

2. Unpaid Wages CPWD 10.2.28 733. Unit of appropriation FR 3/34 4

V1. Vote of Credit Govt. 1990 Q-6/III 632. Verification of unused balance materials WBFR 243-246 733. Vote on account GAR Q-6/IV 63



Sl. No.


Book Rule Page Line

W1. Ways and Means Advance WBTR-R-SR 388-390 143

TR 4.213-4.215 78-79GB Q-25 65

2. Work charge Establishment WBFR 229 683. Without undue delay of remittance TR Sec.V 7/1 4+Explanatio

n4. With holding of increments SR 45 38

Sl. No.


Book Rule Page Line1. How are the general rules governing

purchase of store? ORState in brief the rules relating purchase of stores

WBFR – I 100-02 35 14

2 How are stock materials required to be sold and write off? ORDescribe the procedure for sale and write off of stores.

WBFR – I 130-134

130-134

116

42 ‘22’

3 Fictitious Adjustments. WBFR – I 135 117 84 Defalcation, Losses Etc.

What initial procedure is to be followed by a Govt. Officer upon discovery of any loss of public money, Dept. revenue or any other property held by him on behalf of Govt.

WBFR – I 39-40 & 42& Appendix-2

15, 32 37

5. Describe the General principles are to observed to enter into contracts or agreements. ORDescribe the principles Governing award of contracts or agreements.* What are the principals laid down for the Guidance of Govt. Officers who have enter

WBFR – I 47 18 78



Sl. No.


Book Rule Page Linecontract or Agreement.

6. How are the advances to be given to contractors? ORUnder what circumstances are advances permissible to contractors?

WBFR – IWBTRSR

227-228SR 323

TR 4.158

6765

397

7 What is “Lump sum contract”? What are conditions relating to payment of this advance?

WBFR –I 255-260 75170

40

8. What is contract ? What is different kind of contracts?

WBFR –I 174-175 53132

22

9. Supplementary and Revised Estimates WBFR –I 191-195 56,132 6+29

10 Standard Measurement Book? Enumerate the rules for preparation and maintenance standard Measurement Book.

WBFR –I 203 59145

25

11 Initial Records of Accounts and Master Roll WBFR –I 197-200 57140

9+17

12 What are the responsibilities of Executive Engineer for exercising control over expenditure

WBFR –I 162 50127

28

13. Financial control over Departmental Accounts.

WBFR –I 45-46 17-1835-36

30

14. a) General rules for Appropriation Re-appropriationb) Who is entitled to sanction Re-appropriation of fund within a grant from one grant to another?

WBFR – I

WBFR –I

376-381

379

121,244

121,245,246,247

46

5

15. Can authorization of expenditure in anticipation of budget provision be done ?

WBFR –I 366, 252 117 9

16. Write off Losses. Who is authorized to write off ?

WBFR –I 393, 252 127 12

17. Fe………… Responsibility of C.E., S.E. & E.E

WBFR –I 160-162126-128

49 & 50 19 + 28+28

18. What is Permanent Advance ? What is the rules Governing the grant of permanent advance ?

WBFR –I 88 31 & 32, 85 35

19. Distinguished between Administrative Approval and Technical Sanction. Describe the procedure for obtaining the same approvalDiscus about administrative approval & Technical section

WBFR –I 164-169 51 & 52 55

20. Standards of Financial Property. Regarding WBFR –I 35 (36-39) 14 & 15 17



Sl. No.


Book Rule Page Lineincurring & authorized expenditure

21. What are the essential conditions Governing any expenditure from Public fund ?

WBFR –I 34, 35 14, 31, 67 5+17

Enumerate the Principles on which emphasis is generally laid for every officer, incurring or authorizing expenditure from public fund or

WBFR –I 34-35, 36-37 14 22

What are the Audit of a controlling officer with regard to Expenditure from Public fund ?

WBFR –I 34-35, 36-37 14 22

22. Deposit Works & its procedure ORDiscuss the conditions & actual governing Deposit works.

WBFR –I 268-271 78 64

23. Purchase of House, flat, repayments of Private Loan, Repair of house etc.

WBFR –I 308-312 88

What are the rules governing advance for repair at house

311 92, 202 17

24. What are the points to be observed at the time of transfer of charge between two officer ?

WBFR –I 61-62 25, 48 58

25. What is meant by Supplementary Estimates ? How is it framed and passed by Legislature?

WBFR –I 364-365 117 32

26. What are the responsibilities of a Controlling Officer in a matter of control of expenditure?

WBFR –I 36-37 15, 32 13

27. a) What are the instructions regarding communication of copies of …….. sanctioning expenditure to the A.G.

WBFR –I 297 129 7

b) Is it necessary to communicate to the A.G. an order delegating powers of sanction to a subordinate authority to the Department?

WBFR –I 397A 129 7

27. What are the rules regarding submission of statements to the A.G. on a………….. nment of claims to revenue and revision of revenue ?

WBFR –I 43 16 14

28. What are the principles to be adhered to by Govt. officers who have to entire into contracts or agreements ?

WBFR –I 47 G.O.-9600F dt. 4.10.91

18 (xerod) 48

29. What are instructions for regulating the enforcement of responsibility for Iossed sustained by Govt. ?

WBFR –IWBFR –II

42 Appendix-2 16 7



Sl. No.


Book Rule Page Line30. Describe the different forms in which

security can be accepted from a Govt. Servant of a contractor and the conditions which are to be observed in respect of each

WBFR –I 25, 26, 23(5) 24 or 22 to 31

11 30

31. What do you meant by Annual Statement of receipts and expenditure ? Who is responsible for its preparation ? How is it presented to the legislature ? OR

WBFR –I 326-331 105 49

Who is responsible for preparation of Annual Budget Estimate ? Ans. Finance Deptt in consultation with state A.G prepares budged estimate + …….. Who places the statement of estimate receipt and expenditure of the financial year ? is pre……….. by finance Deptt. & the same is plant to the legislature

WBFR –I 326-328 Do 18

32. What are the guiding rules for issue of materials to the contractors for use in work?

WBFR –I 233-235 70, 71 52

33. As a rule no tender for the execution of works of any description should be accepted unless accompanied by earnest money deposit – Is there any exception ?

WBFR –I 33 14 23

34. What are the initial records upon which works accounts are based ?

WBFR –I 197-201 57 56

35. What are the General limitations regarding power of sanction ? What are the Circumstances under which …………… other that the Finance department of the Govt. may incur expenditure without previous reference in the Finance Deptt.

WBFR –I 390-392 126 35

36. How are the cases of fraud and embezzlement of Govt. money by Govt. servants dealt with ?

Aduit Manual

15 6 54

What are the governing rules in this regard? WBFR –IWBFR –II

42Appendix-2

33286

37. Describe the procedure for Purchase, Issue, Custody and accounts of stores in Govt. Office

What is stock Account

WBFR –IIssue & stone

custody stope stock

account

100-102104106107

35363637

14309

19

38. What are the previsions regarding execution of deposit work ?

WBFR –I 268-271 78 67

39. a) What is lump sum Advance ? WBFR –I 223(a) 66 16



Sl. No.


Book Rule Page Lineb) What are the conditions regulating payment of this advance ?Secured Advance

WBFR –IWBFR –I

227-228224

6767

3915

40. Can an advanced be given to a Govt. servant for the purpose of repaying a private loan ?What purpose an advance for repaying of private loan admissible ?

WBFR –I 310 311+312 9292, 93

18

41. What is the amount of advance admissible to a Govt. servant under order of transfer ?

WBFR –I 320 99 25

42. What are interest free Advances ? OR

WBFR –I 32-=324 (Main points only)

99 to 104

What is the amount of advance admissible to a Govt. servant under order of transfer

43. What are “AUTHORISED FORMS OF BILL AND VOUCHER” use a for making payments to contractors and suppliers in the Deptt. Of works or building or I & V etc. ? Explain each form

WBFR –I 209-215 148, 14961 & 62

44. What is the producer to make payments to a contractor who is not a position to come personally for …….. payments

WBFR –I 218A 65, 153 20

45. What initial procedure to be followed by a Govt. officer upon aicoveny of any loss of public money, departmental revenue on any other property held by him on behalf of the Govt.

WBFR –I 39 to 42 DDO page 274 Q-12



W.B.T.R.—I & II

Sl. No.


Book Rule Page Line1. Contingent expenditure, responsibility of

Disbursing officer, controlling officer and Audit officer in respect of contingent expenditure Para-20-22OR

WBTR

I.A.S.A.

SR 234, 4121SR 235-4121

20, 224.108-4.110

101, 50101, 50

7053

121020

Explain in term “contingency charges or contingencies” Is any responsibility lies upon the controlling Authority who canter signed contingency bill ?

WBTR SR 223-225SR 235 4.122

9810156

1510

2. How are the advances to be given to contractor ?

WBTR SR 4.158323

127, 65 7

3. What is the procedure of payment of money lying in the G.P.F. account of a subscriber who is about to retire of finally quitting the service

WBTR Rule-398, 6.43 98, 147 37

4. What are the precaution to be taken for payment to persons not in Govt. employment

WBTR SR 140-1414.156

64, 65 40

5. ……………. Of Treasury before payment & pension

WBTR-I SR 130-139 4.059, 4.004

62115

40-41

7123

6. State the rules that observed by the drawing and controlling officer in the matter cancellation and Destruction of ……….

WBTR-I SR 2364.123 & 4.124

10156

33

7. What is lapsed deposit ? elucidate with rules Repayment of lapsed deposit . OR

WBTR-I SR 442-424425-426

6.16-6.19

15490-91

42

What is lapsed deposit ? Elucidate with rules

WBTR-I SR 422-426

8. What are the provision regarding payment of Revenue of the State into Public Account

WBTR-I Rule-7-10 3.01-3.06

419-22

52

9. For what procedure the Treasury Officer permit with drawls from Public Account. What essential checks must exercise before allowing such with drawls ? Is there any

WBTR-I Rule-15-164.004-4.006

0825

33



Sl. No.


Book Rule Page Lineexception of Rules ? ORWhat essential checks must treasury officer exercise before permitting withdraws from public account. Is there any exception that can be made to the above values.

10. Describe the responsibility for money withdrawn from public account

WBTR-I Rule-31-32 11 16

11. Regarding I.P.C. WBTR-I SR 170-171 4.081

7646

28



W.B.T.R.—I & II

Sl. No.

Description Reference Book

ReferenceRule

ReferencePage

Lines Ref. rule SR (OLD)

Rule (New) TR (New)

Page

1. ……….. eacy ? WBRT-I SR 223 98, 53 5+ SR223 TR4.108 to 4.110

53

2. ……. Of contingency WBRT-I SR 226 98, 53 21 SR226 TR 4.111 to 4.113

54

…… of Drawing officer WBRT-I SR 234 101 10 SR234 TR4.121 55.56……. Of Controlling Authority WBRT-I SR 235 56 12 SR235 TR4.122 56

2. Fixation of Pensioners WBRT-I SR 295-296

4.161, 4.171

118

66

31 SR295 – 296

Integrated with TR

4.101 and TR 4.171

6668

3. ….. can not Te….. as deposit any officer

WBRT 4.065-415

45

4. Land Revenue WBRT-I SR 414- 415

153 12 TR6.12TR 4.149

8876

5. …….of departmental receipt for departmental prelutited what are the exceptions to this OR

WBRT-I TR 7Sub Rule

2(a)

4 55 3.01-3.03

19

………ses in which direct appropriation of deptt. Expenditure is authorized

WBTR-I SR 7(2) Remarks 3.03

19+20

6. … provisions that apply to moneys rendered personal Deposit at a treasury ?….. classes of bills which may be paid at a without the authority of the District

WBTR-I

WBTR-I

SR 410

SR 86

151

48

29

31

TR 6.08 85-87

7. Government dues tendered in the form of draft be demand to have been paid ?.. period of validity of a cheque?…tions are to be taken while canceling a

WBTR-I

WBTR-I

WBTR-I

SR 33

SR 116

SR 118

28

58

59

62

10

7

3.07(remarks)

4.048

TR 4.049

22-2336

36

8. … fundamental rules governing lapse of Government account ?procedure for repayment of lapsed deposits

WBTR-I

WBTR-I

SR 422

SR 424-426

TR 6.16

TR 6.176.18, 6.19

90

91

9. Account books to be WBTR-I Rule 20-



Sl. No.


ReferenceRule

ReferencePage


Rule (New) TR (New)

Page

maintained by a ……. Are maintained ?

36

10. Cumstances a Treasury officer can be from public account? OR

WBTR-I SR 12-29

7 102 TR 2.30 to

2.38

10-85 Big size

Fundamental rules governing the withdrawal public account?

WBTR-I SR 12-29

DO

11. …… rules that should be observed by Government who are required to receive and handle cash

WBTR-I SR 30-31

25 125

12. Item which cannot be treated as deposit by ……….. ?

WBTR-I SR 405 – 409, 6.04

150 50 TR 6.04TR 6.07

8485

13. The difference ..sury and Non-Bank Treasury and Draft.

WBTR TR 2(K)SR 116

258

310

TR 4.098TR 3.08

3623

… ed contingency and countersigned …….

WBTR-I SR 226 99 10 TR 4.111 54

14. …..ent of Government may require any moneys …..unt of the revenues of the state be kept out Account ‘There are certain exceptions cases ? Give at least ten instances

WBTR-I TR 7(2) 4

15. The previsions in regard to moneys tendered as personal deposits at a treasury ?….. accounts are closed ?

WBTR-I

WBTR-I

SR 410

SR 411

151

152

30

16

TR 6.08

TR 6.09

5-8

87

16. …….required to be exercised at the treasury ……… of claims ? OR

WBTR-I SR 130-139

62 72 TR 4.059 –

TR 4.064

40

41The general instructions that a Treasury Officer mind while checking for treasury

WBTR-I SR 130-139

Do

17. …… various methods in which the accounts of Criminal Court deposits are kept in theOR……the methods in which accounts of civil and court

WBTR-I

WBTR-I

WBTR-I

SR 427-433

SR 427 – 433439 –

155

158

73

30

TR6.20TR 6.23

DO

TR 6.20

91

DO

95



Sl. No.


ReferenceRule

ReferencePage


Rule (New) TR (New)

Page

deposit may be kept ?deposits of local funds are accounted for in accounts ?

444

18. ..the revenue collected by the Engineering sent remitted into Treasury ?….fund available with the Disbursers of works Department ?

WBTR-I

WBTR-I

App-5

App-5

Page-48

Page-49

3-6

7-8

Appendix 3-5

Appendix 6 –8

5

5

151

184

19. ..between Revenue Deposit and Lapsed that procedure is to be followed in repayment pasist?

Difference WBTR-I

SR 412-413

SR 422SR 426

152 & 154153154

21 TR 6.10TR 6.12

TR

88-8

20. The procedure to be adopted in monetary in a Government office

WBTR-I SR 31 25 58 TR 3.06& 4.05 –

4.064

20-2240-41

21. Procedure adopted for settlement of transacting inter-departmental adjustment ?

WBTR-I SR 255 108 26 4.139 61

22. Procedure of Treasury in receiving money receipts

WBTR-I SR 52-62

34 63 TR 3.06 20-21

23. Difference between a bank and non-bank

WBTR-I SR 2(K) 2 3

24. Understand by the term ‘Plus and Minus ……..?

321-324 106 29

25. ….incorrect entry in cash book be rectified ?

WBTR-I SR 31 of sub rule

(vi)

P-27 5 50 20

26. Balance of Government servant attachable

WBTR-I SR 168 74 8 4.077 45

W.B.T.R.—I & II



Sl. No.


Book Rule Page Line1. Can Govt. employee be appointed to two or

more posts ? If so, How the pay and allowance of such Govt. employee will be regulated.

WBTR-I 65 62-6353-55

2. Entitlement of on employee under suspension & recoveries from subsistence allowance without correct of employee

WBTR-I 71(1) & (2) 71(3) & (4)

57-58

3. Under what condition joining time is granted Govt. employee

WBTR-I 80 69 – 83

4. Period of joining time admissible may please stated

WBTR-I 81 71-85

5. What are the various kinds of leave admissible to Govt. employees

169, 173, 174, 175, 195-207

165-207

89-108113-130

6. Who is authorize to sanction leave ? What is the duty of sanctioning authority before sanctioning leave

WBTR-I 151, 152 Appendix-7

100-10184

7. State the leave which are not debited to leave account

WBTR-I 195-205u*207)

101-107

8. What action is to be taken in case of Govt. employee is recalled to duty (recalled from leave)

WBTR-I 158 103

9. What are the condition for grant of leave not due

WBTR-I 174 97, 116

10. What are the condition for grant of commuted leave

WBTR-I 173(3) 96, 115

11. When leave encashment is sanctioned to the Govt. employee

WBTR-I 168, 1168(A, B.C.)

12. What are the terms & condition for granting quarantine leave

WBTR-I 198 124

13. What are the duty of Govt. employee WBTR-I Appendix 6A para-3 (Duties)

191

14. What are the duties of controlling officer before signing or C/S of travel expenses bill

WBTR-II 167 87, 109

15. Under what circumstance Transfer T.A. and transfer grant are admissible

WBTR-II 99 & 100 52-6065-75

Big

16. What is permanent traveling allowance ? How is permanent traveling allowance calculated

WBTR-II 25 11-1213

17. What are the condition regulating the acceptance of fees, What are the important points which must be embodied in conveying approval to the acceptance of less by Govt. employee

WBTR-I 63/64 52, 60-61



Sl. No.


Book Rule Page Line18. Pay and allowance on reinstatement when

order of dismissal etc. are set aside by a court of law

WBTR-I 72A 6173-74

19. What is lien and weather lien may be suspended

WBTR-I 93, 5(23), 19 9, 19, 10/21

20. Time scale of pay WBTR-I 5 (39) 11, 1221. Discuss the provisions in service rules

regarding the action to be taken for unauthorized absence from duty and for overstayed of leave

WBTR-I 34 26, 29

22. How is the subsistence allowance of an employee regulated while under suspension

WBTR-I 71 56-5967

23. Define Daily allowance WBTR-II 55+56 32, 3924. When is a Govt. employee comidered to be

on tourWBTR-II 63 37

25. A Govt. Employee on transfer from station ‘A’ to station ‘B’ claims T.A. for his widowed daughter wholly dependent up on him and residing with him. In his claims admissible

WBTR-II 4(7) 23

26. A Govt. Employee with head quarters at Midnapore went on tour to Kolkata on 14.7.93and returned to Midnapore on 17.7.93. He performed the Journey (both ways) by a Govt. vehicle State how his daily allowance will be regulated

WBTR-II 157Note –3

81

27. What are the conditions regulation the acceptance of fees by a Govt. Employee? What are the important points which must be embodied in an conveying approval to the acceptance of fees by a Govt. Employee

WBTR-I 62-6463-64

50-5252

58-62

28. Indicate the maximum days of earned leave that may be granted to a Govt. employee at a time

WBTR-I 169 94, 113

29. Which of the terms pay and substantive pay is more comprehensive and what is the difference between them

WBTR-I 5(28) &5(35) 10,11, 1+12

30. What are the allowances payable to a Govt. employee which are ….from attachment by orders of a court

WBTR-I 71 56

31. Distinguish between foreign service and deputation on out of India

WBTR-I 5(13) & 65(A) 2, 559, 65

32. What conditions are to be satisfied for grant of higher pay to on officer appointed to officiate in a past (i) if it involves assumption of duties and responsibilities of greater

WBTR-I 42A(i) 42(ii) 36, 34



Sl. No.


Book Rule Page Lineimportance and (ii) if it does not do so

33. What is subsistence allowance? How is it regulated ? Can it be revised with retrospective effect. Note-2 p-59

WBTR-I 5(34)71 & 71B

67

34. When is it revived ? When can it be terminated

WBTR-II 72 59

35. What payment a Govt. employee placed under suspension is entitled to ? What recovery can be mode from the such payment?

WBTR-I 71(4) (2)71 (3) (4) 56

36. Distinguish between same time scale & Identical time scale special pay & personal pay

WBTR-IWBTR-I

5(39)5(33), 5(30)

12, 11

37. Enumerate the conditions regulating the acceptance of fees or honoraries

WBTR-I 63 5260 – 61

38. What are the checks to be applied by the controlling officer before signing or countersigning allowance bill

WBTR-II 167 87, 109

39. Distinguish between – a) apprentice and probationer

WBTR-I 5(1) 5(32) 3, 12

40. Comment on the following a) A retired Govt. employee allowed to join on re-employment without Medical Certificate of fitness

Ans. YesWBTR-I 11 18

b) A suspended employee reinstalled after forefeeture of past service and allowed to join without Medical Certificate of fitness

Ans. Medical Exam

Required WBTR-I

12 17

c) A Govt. employee transferred to a new station on temp. transfer. The employee claimed house rent allowances for his family continued to reside in the previous station. The Govt. employee in support of his claim has also furnished the certificate of Expenditure covered by rent receipt from a sub lease.

Ans. HRAAdmissible

WBTR-I8(b) 4 B

d) A Govt. employee had been transferred within the same station and the employee claimed actual cast of transportation and also temp. sum amount substantive pay –34/p-11

WBTR-II 100Note 10(a)

59 B

41. When total absence from Head Quarter is party spent in journey in ordinary locality and party in expensive locality how will the

WBTR-II 57Note-6

35 24



Sl. No.


Book Rule Page Linedaily allowance calculated ?

42. What are the provisions regarding combination of holidays with leave and joining time

WBTR-I 155 102 34

43. What do you mean by the term “local journey” mention the provisions under rules a Govt. servant is entitled to traveling allowance for performing local journey ?

WBTR-II 71B 41, 51 57

44. Define fien, Can line of a Govt. employee on a permanent post which he holds substantively be suspend

WBTR-I 5(23) & Rule 20

9, 20, 10, 23 55

45. Can over stayal of leave by a Govt. servant be regularized

WBTR-I 161 87 15

46. Can the joining time of a Govt. servant under order of transfer be extended beyond admissible limit.

Ans. Yes up to

maximum 30 daysWBTR-I

91 73, 87 17

47. What pay will a Govt. servant been titled to during joining time when he has been transferred in public interest ? The pay which he would have been drawn he not to be transferred

WBTR-I 93 73 21

48. What is the combination of appointment ? In such cases how are the pay and additional of a Govt. servant regulated

WBTR-I 65 53 88

D.C.R.B.

Sl. No.


Book Rule Page Line1. Under which circumstances can pension of

a Govt. servant he with hold

DCRB 8, 9, 10 8 – 10 8 8

2. State the periods of interruption which do

not entail fore …………. Of past service of

an employee

DCRB 35 18 – 19 26



Sl. No.


Book Rule Page Line3. What are the provisional pension ? How is it

draw ?

DCRB 137 90 – 91

4. Can nay dues of Govt. be recovered from

pension or gratuity ?

No recovery should made from pension and

saw should be made from gratuity

DCRB 140 93

5. What are the conditions for grant of pension DCRB 37 – 61 20 – 27

6. Distinguish between :

(i) family for the propose of Death gratuity DCRB 7 Note-2 6 – 7

(ii) Family for the purpose of family pension

7. What is extra ordinary pension DCRB 110 67 – 68

8. Explain in brief the rules for recording

qualifying services for pension purpose

DCRB 27 – 35 16 – 19

9. Describe the cases when pension is

admitted

DCRB 11 – 14 10 - 12

C.P.W.A. CODE

Sl. No.


Book Rule Page Line1. What are the General outline of the system

of A/C.CPWA 3.1 para 8 48

2. What are the various schedules and form required to be submitted by the PWD to the Accountant General for the purpose of Audit

22.4.15 144 / 145



Sl. No.


Book Rule Page Line3. What are the register of works ? What are

the main points to be seen while posting the register of works

CPWA 10.6 Para 86

Sl. No.


Book Rule Page Line1. Classification of transactions under

suspense GAR-1990 70 61 11

2. What are the rules regarding classification an advance of pay & TA or transfer

69 61 (2) & (3)

G.A.RULE 1990

Sl. No.


Book Rule Page Line1. Describe in full the principle governing the

classification of contributions made by to the Govt. in Govt. A/c

GA Rule 1990

68 59 34

2. What are rules regarding classification of transactions under civil advances

GA Rule 1990

69(1) 60 – 61 13

3. ……… the procedure for Accounting transaction pertaining to more than one major of A/C

GA Rule 1990

33 37

4. Are transaction on behalf of Railways, Postal and Defiance Deptt. of the Govt. of India permitted in state treasury

GA Rule 1990

13(b), (c) 13

P.W.D. CODE

Sl. No.


Book Rule Page Line1. Differentiate between Earnest money

Deposit and security DepositPWD Code

Vol.-II150 92

2. What are condition to be observed before a big work is ……… up in component parts

PWD Code Vol.-I

218, 219, 220 54 31



Sl. No.


Book Rule Page Line3. Describe in brief the procedure for

preparation of roads project connected with National High Way which required technical approval and financial sanction of Govt. of India

PWD Code Vol.-I

197 48 23

4. What are the guiding principles to be followed in preparation of contract documents

PWD Code Vol.-I

223, 224 56 48

5. What are the provision regarding the execution of deposit work

PWD Code Vol.-I

273-276 71 60

6. Audit prac……. PW Accounts

Chapter VIV 70

7. Auction of Departmental property through agency or auction PWD code vol-II, appendix 12A

8. Auction of Departmental property through agency or auction PWD code vol-II, appendix 12A by Deptt. Officer

12 B


Accounts Paper II (With Book) Ref. Sheet - Ani Ray

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Transcript of Accounts Paper II (With Book) Ref. Sheet - Ani Ray