P & T Financial Handbook Volume – I

1. Except as otherwise provided in financial rules, a Disbursing officer may permit withdrawal
for the purposes
a. To pay sums due from the Government to the drawing officer
b. To pay sums on account of loans and advances
c. To enable the drawing officer to supply funds to another Government officer from which to
meet claims likely to be presented in the near future by private parties
d. All
2. The Disbursing officer may refuse payment of bills under financial rules
a. Unsanctioned special charges
b. Bills contains inaccuracies or arithmetical mistakes
c. Bills contain doubtful items, which can be easily eliminated
d. None
3. All cheques, bills etc preferable at a treasury for payment being non-negotiable instruments,
can be endorsed more than once when the endorsement is made on a cheque or a bill in
favour of
a. A banker
b. Contingent bills in favour of firms/suppliers
c. A and B
d. None
4. The seal and specimen signature of Assistant Directors, in charge of PLI work in the Circle
offices, who are authorized to sign the payment orders will be circulated to
a. All Head Post offices and other disbursing officers in the Circle and all other Circle offices
b. All Head post offices in India
c. All Postal Circle Accounts offices
d. All
5. The seal and specimen signature of all Gazetted officers in the office of the Director, PLI
Kolkota will be circulated to
a. All Head Post offices India
b. All Circle offices and All Postal Circle Accounts Offices
c. All disbursing officers in India
d. A and B
6. The Heads of Circle Accounts offices (Postal and Telecom) will supply the specimen of the
special metallic seal embossed on GPF final payment authority to
a. Head Post offices
b. All disbursing officers
c. Heads of Circle Accounts offices
d. Heads of the Circles
7. The bills for claims more than two years old shall be subjected to pre-check by the Circle
Accounts Officer except in cases where the
a. Claim does not exceed Rs.500
b. Claims on account of interest on Government Securities
c. Net amount of the claim is ‘Nil’
d. A & B
8. Claims of the Department against Railways for Over-charges and claims of the Railways
against the Department for under-charges will be admitted if the claims are preferred within
a. Three months
b. Six moths
c. One year
d. On or before the end of financial year
9. The Department of Central Government may sanction the reimbursement of medical claim, if
it is preferred
a. After one year
b. After one year but before six years (HOD)
c. After six years
d. None
10. Bills affixed with facsimile signature of the authorized officers and unsigned bills prepared on
computer, forming sub-vouchers of the contingent bills, may be accepted for payment, if
submitted by
a. Municipalities and Corporations for water and electricity charges
b. Air India international for conveyance of mails
c. Air India international for cargo and excess luggage
d. All
11. The period of validity of pay orders, excepting the pay orders made on the bills relating to
pay and allowances of the staff, will be
a. One month from the date of endorsement
b. Fifteen days from the date of endorsement
c. One week from the date of endorsement
d. No time limit
12. Cash memoranda will not be regarded as sub-vouchers in Audit unless they contain either
a. “Paid” stamp duly initialed by the persons named therein or
b. An acknowledgment of the receipt of money from the persons named therein or
c. “Paid” stamp duly initialed by the drawing and disbursing officer or
d. B and C
13. Cash memoranda will not be regarded as sub-vouchers in Audit unless they contain either an
acknowledgment of the receipt of money from the persons named therein or they or
stamped ‘Paid’ and initialed by the drawing and disbursing officers except in the case of cash
memoranda submitted in support of the
a. Claims for conveyance charges
b. Claims for reimbursement of cost of medicines under medical rules
c. Claims for local purchases
d. None
14. Receipts for all sums exceeding Rs.5000 must be stamped under Indian Stamp Act, 1989
unless they exempt from stamp duty. The exemptions includes
a. Payment of fixed stationery charges made to the Postal staff
b. Money withdrawn from Post office Savings Bank
c. Payment of advances for the purchase of Railway ticket to the Postal staff
d. All
15. Any serious loss of immovable property caused by fire, flood, cyclone or earthquake, not
exceeding Rs.5000 in value need to be reported to
a. Head of the Department only (next higher authority)
b. Government only
c. Audit officer/Accounts officer only
d. All
16. Each Postal accounting unit should submit a monthly cash account in which all transactions
of receipts and expenditure of the unit are incorporated to the Circle Postal Accounts office,
except the
a. Postal Seals Office, Aligarh
b. Head Record Office (Bi-Monthly) & classification done by CAO
c. Mail Motor service
d. Postal Stores Depot
17. Representations and protests against retrenchments ordered by the Audit Officer may not
ordinarily be considered by the administrative authorities if submitted by the aggrieved
Government servant
a. Later than one month from the date of receipt of the intimation
b. Later than three months from the date of receipt of the intimation
c. Later than six months from the date of receipt of the intimation
d. Later than one year from the date of receipt of the intimation
18. Audited vouchers, bills etc will not, as a general rule, be supplied by the Circle Postal
Accounts office to any Departmental officer. However this rule does not apply to requisitions
for
a. Paid Money orders and Paid Indian Postal Orders
b. Discharged Post office Certificates
c. Warrant of Payments in respect of Saving Bank withdrawals
d. All
19. The term “Cash” as used in financial rule includes
a. Treasury certificates
b. Deposits receipts of bank
c. Government securities
d. None
20. In the case of Post offices, the term “Cash” also includes
a. Face value of postage stamps, postal stationary, National saving stamps and Revenue
stamps
b. International and Commonwealth reply coupons
c. Central Excise Revenue stamps and Tobacco Excise Revenue stamps
d. All
21. Cheques not covered by Bank guarantee should not be accepted from the public in any
Postal transactions except in the case
a. Cheques presented for purchase of Postal Certificates and Savings Bank transactions
b. Cheques presented for payment of postage by the holders of Franking Machine Licences
c. Cheques issued by M/s Indian Oil Corporation
d. All
22. The daily totals of Remittance and Drawings in the Treasury pass book should agree with the
corresponding entries in the
a. Head office summary
b. Head office cash book
c. Treasurer cash book
d. All
23. The pay and allowances of all kinds claimed on behalf of a deceased government servant
may be paid by the Head of the office without execution of an Indemnity Bond by the
claimant, incases where the gross amount of the claim
a. Does not exceed Rs.2500
b. Does not exceed Rs.5000
c. Does not exceed Rs.10000
d. Does not exceed Rs.25000
24. Register of Sanctioned Establishment’ will be maintained and kept up-to-date by Heads of
Circles in respect posts sanctioned under his jurisdiction in
a. All Departmental offices
b. All Departmental offices and Extra-Departmental offices
c. All Head Post offices and Sub Post offices
d. All Administrative offices
25. An alteration of date of birth of a Government servant working under Union Territory can be
made with the sanction of the
a. Administrator GoI decision under
b. Ministry
c. Department of the Central Government
d. Comptroller and Auditor General
26. An alteration of date of birth of a Government servant can be made with the sanction of the
competent authority, if
a. A request in this regard is made within five of entry into Government service
b. The date of birth so altered would not make him ineligible for entry into Government service
on the date on which he entered Government service
c. The date of birth so altered would not make him ineligible to appear in any school
examination in which he had appeared
d. All GoI decision under
27. The Assistant Postmaster General or Deputy Director is considered as Head of the office in
regard to general supervision of service books and inspection of 10% of these documents in
a. The Circle Office
b. The Dead Letter office and Stock Depots
c. Circle Postal Accounts office
d. A and B
28. The service books of Non-Gazetted P & T personnel on deputation to Army Postal Service
wherein they officiate as Gazetted officers will be kept centrally in the office of the
a. Respective Circle Postal Accounts Office
b. Director General of Posts
c. Circle Postal Accounts office
d. Circle Postal Accounts office Delhi
29. ‘Register of Special kinds of leave’ should be maintained by the authority keeping the service
records of the Government servants to record
a. Special disability leave and Hospital Leave
b. Maternity leave and Study leave
c. Special disability leave, Maternity leave and Half pay leave without medical certificates
d. A and B
30. Contingent charges incurred on the public service by the P & T Department are categorized
 into
a. 3 Classes
b. 4 Classes
c. 5 Classes
d. 6 Classes
31. All contingent charges, whether recurring or non-recurring, as cannot be incurred without
the previous sanction of superior authority are fall under
a. Contract contingencies
b. Special contingencies
c. Scale regulated contingencies
d. None
32. Contingent charges on Liveries and uniforms to Group ‘D’ servants are included under
a. Countersigned contingencies
b. Scale regulated contingencies
c. Contract contingencies
d. Special contingencies
33. Fully vouched contingent charges requires
a. Special sanction
b. Countersignature
c. A and B
d. None
34. In the Postal department Permanent advance is not sanctioned to
a. Heads of Postal Circles
b. Head Record officer
c. Heads of Postal Divisions
d. Manager, Postal Store Depot
35. The Head Record Officer of Railway Mail Service Division may utilize the permanent advance
to pay besides Contingent charges
a. Pay advances to Group ‘C’ staff towards rail fare and outstation allowance
b. Pay advances to ‘D’ staff towards rail fare
c. A and B
d. None
36. Refunds of amounts credited in excess in the accounts by a Sub-Postmaster may be
authorized by the
a. Head Postmaster
b. Heads of the Division
c. Regional Postmaster General
d. Sub-Postmaster himself
37. Long term loans repaid in excess on account of the principal of the loan and /or interest may
be ordered for refund after due verification by the
a. Drawing and disbursing officer
b. Heads of the Circle
c. Circle Postal Accounts office
d. All
38. Authority competent to sanction advance of pay to Non-Government servant may sanction
flood, cyclone and other calamities advances
a. Subject to availability of funds
b. In anticipation of allotment of funds
c. Without allotment
d. A and B
39. The advance of pay should be recovered from the pay of the Government servant in an
office, the Headquarters of which is shifted as a result of Government policy, in not more
than
a. Three installments
b. Six installments
c. Twelve installments
d. Twenty four installments
40. In the case of transfers mutually arranged Government servants and approved by the
appropriate authority, both the Government servants are entitled to
a. Advance of Pay
b. Traveling allowance only
c. Advance of pay and Traveling allowance
d. None
41. A Government servant transferred to another place on temporary basis is entitled to
a. Advance of Pay
b. Traveling allowance only under
c. Advance of pay and Traveling allowance
d. None
42. The Head of the office may sanction advance of pay to non Gazetted Government servant
affected by floods, cyclones and other natural calamities subject to the condition that the
Government servant applies for the same
a. Within one month of the issue of orders
b. Within two months of the issue of orders
c. Within three months of the issue of orders
d. Within six months of the issue of orders
43. An advance for the purchase of the warm clothing may be sanctioned to all Group ‘C’ and ‘D’
employees posted at hill stations
a. Every year
b. Once in two years
c. Once in three years
d. Once in five years
44. A sanction for a Provident Fund advance should be deemed to have lapsed, if has not been
acted on for a period of
a. One year
b. Six months
c. Three months
d. One month
45. All orders/sanctions relating to the following should at once be communicated to the
Accounts officer/Audit officer
a. Revising sanctioned scales
b. Creation or abolition of permanent or temporary including experimental post
c. Sanction for write-off and Sanction of remission
d. All
46. Deposits exceeding Rs.25 shall be treated as confiscated deposit and credited to
 Government at the close of March each year, if it remained unclaimed for
a. One complete account year
b. Two complete account years
c. Three complete account years
d. Five complete account years
47. Deposits, the detailed accounts of which are kept at the P & T Accounting units and which
are credited to Governments as confiscated (Lapsed) deposit may be refunded by the P & T
officers
a. With the sanction of the Circle Accounts office
b. With the sanction of the Heads of the Divisions
c. With the sanction of the Heads of the Circle
d. None
48. If a portion of a building belonging to or hired by the department is occupied by any Society
of Fund or person or body, recoveries to be made on account of
a. Licence fee and Consumption of electric charges
b. Share of Licence fee for electric installation
c. A and B
d. None
49. If a portion of a building belonging to or hired by the department is occupied by any Society
of Fund or person or body, recoveries to be made on account of Licence fee, Share of
Licence fee for electric installation and Consumption of electric charges etc except in the
case of
a. Postal employees Co-operative credit society
b. Postal employees Mutual benefit fund
c. Postal Recreation club
d. Postal employees consumer society
50. The initial cost in laying out a garden in a departmental building should be treated as
a. Capital expenditure
b. Revenue expenditure
c. Contingent expenditure
d. Petty expenditure

ANSWERS

Question
Answer Rule
No
1 d Rule 12 (1)
2 d Note (1) under rule16 and 17
3 c Rule 18
4 a Note (1) (i) under Rule 19
5 d Note (1) (ii) under Rule 19
 6 b Rule 19 B
7 d Rule 25
8 b Rule 26
9 c Note (1) below Rule 26
10 d Note (2,3,4) below Rule 35
11 c Note below Rule 40
12 d Note below Rule 44-A
13 b Note below Rule 44-A
14 d Rule 49 and Appendix -3
15 a Rule 44-A
16 b Rule 79
17 b Note (3) below Rule 86
18 d Exception below Rule 102
19 a Rule 104
20 d Note 1 below Rule 104
21 d Rule 111
22 b Rule 140 (b)
23 c Rule 235 (1)
24 b Rule 278
25 a Rule 281
26 d GoI decision under Rule 281
27 d Note 3 under Rule 281
28 c Note 3 below Rule 287
29 d Rule 290
30 c Rule 333
31 b Rule 333 (ii)
32 b Rule 333 (v)
33 d Rule 333 (iv)
34 c Rule 342
35 c Rule 343 (4)
36 b Rule 377
37 c Rule 377-A
38 a Rule 388
39 d Rule 404
40 d GoI (1) under Rule 409
41 b GoI (2) Rule 409
42 c Rule 417 - A (10)
43 c Rule 421 - B
44 c Exception below Rule 435
45 d Rule 439, 442 & 443
Question
Answer Rule
No
46 c Rule 480
47 a Rule 481 (2)
48 c Rule 502
49 c Rule 503
50 b Note below Rule 517