cgda.nic.in SAS Part-I Examination Answers Model : Controller General of Defence Accounts

Organisation : Controller General of Defence Accounts
Exam Name : SAS. Part-I Examination
Document Type : Model Answers
Website : cgda.nic.in

Download Model/Sample Question Papers:
1. February, 2004: https://www.pdfquestion.in/uploads/7277-feb2004.pdf
2. September, 2005: https://www.pdfquestion.in/uploads/7277-sep2005.pdf
3. May, 2007: https://www.pdfquestion.in/uploads/7277-may2007.pdf
4. November, 2007: https://www.pdfquestion.in/uploads/7277-nov2007.pdf
5. April, 2009: https://www.pdfquestion.in/uploads/7277-april2009.pdf

CGDA SAS Part- I Exam Question Paper

S.A.S. Examination- Part-I February, 2004
Paper-I-Theoretical (Without Books)
General Principles And Procedures Of Accounting And Audit
(Including General Organisation of the Armed Forces)

Related / Similar Question Paper :
ISRO Accounts Officer Question Paper

Two Marks Question

Q.1. Which office of the DAD is responsible for the following:- (2 Marks each)
(i) Payment for construction material supplies ordered by a Border Road Task Force.
(ii) Contract for supply of fresh vegetables and fruits for an army Unit in Jullundhar.
(iii) Issue of Pension Payment Order for an Army Officer.
(iv) Maintenance of pay accounts relating to ORs of signals.

Ans:
(i) Accounts Office of concerned BRTF
(ii) Store Contract Section, PCDA(WC), Chandigarh
(iii) PCDA(Pension) Allahabad
(iv) PAO(ORs) Signals, Jabalpur

Four Marks Question

Q.2. Write short notes on any TWO of the following:- (4 Marks each)
(i) Cash Assignment
(ii) Sectional Compilation
(iii) S&S Imprest
(iv) Annual Contingent Grant

Ans:
(i) CASH ASSIGNMENT- is a letter of credit in favour of a disbursing officer authorising a particular Bank/Treasury Officer to make payments demanded by him up to the limits specified therein. Drawing against these assignments are made exclusively by cheques, supplied by the CDA to the disbursing officer. (Authority: Para- 194, Defence Account Code)

(ii) SECTIONAL COMPILATION- is a monthly compilation generated by EDP/DDP centre indicating section-wise amounts booked under each code head. Copy of such compilation is furnished to concerned sections by 11th of the following month to verify and confirm correctness of bookings with reference to original Punching Media. (Authority: Para- 137 Defence Account Code)

(iii) S & S IMPREST- is an imprest provided to units/formations for making payments for ASC contractors bill, civil hired transport , porter, ponies etc. Imprest is drawn from field cashier or the regional CDA. Accounts are maintained on form IAFA 821 showing chronological record of transactions. Imprest holder submits monthly accounts supported by relevant vouchers to the regional CDA. (Authority: Para 362 & 363, Defence Audit Code)

(iv) ANNUAL CONTINGENT GRANT- is provided to all units/formations to enable them to meet their day-to-day expenditure of contingent/miscellaneous nature likemaintenance of office equipment, hot weather establishment, service labels, stationery etc. Barring Cat ‘A’ establishments and formations commanded by Major General and above, this grant is released in advance each quarter and is subject to post audit by the regional CDA.

Q. 3. (i) What are the points to be seen in the audit of supplies bill received from a unit?: (4 Marks)

Ans:
Points to be seen while auditing suppliers’ bills:
(i) That the bills and vouchers are in prescribed form in original and duly pre-receipted by supplier
(ii) Copies of sanction are certified by the sanctioning officer or by a gazetted officer authorised to sign on his behalf
(iii) Revenue stamp is affixed on all vouchers for sums exceeding Rs. 500/-
(iv) All corrections/alterations are duly attested
(v) Income Tax deductions are made as applicable
(vi) Bill is not time barred
(vii) Purchase of stores has been approved/sanctioned by the Competent Authority
(viii) CRV for the store is enclosed
(ix) Availability of funds for the expenditure is ensured (Authority: Paras 47, 62, 306 Defence Audit Code)

Ans:
Measures to avoid double payment:
(i) Maintaining full particulars of all payments made to a supplier with details of supply order, name of unit/formation etc. in a ‘Register of Payments’ (IT Register) to verify that the bill has not been paid earlier.
(ii) Supply Order enclosed with the bill is linked with the advance copy of the Supply Order and ‘cancelled’ enfacement is made thereon.

Q. 4. :
(i) What is Appropriation Accounts? Explain the objective behind preparation of the same? (4 Marks)
(ii) Who prepares Appropriation Accounts of defence Services? (4 Marks)

Ans:
(i) Appropriation Accounts contains audited account of expenditure against each head of account along with final appropriation for each year along with explanation for important variations between appropriation and actual expenditure. Appropriation Accounts also contain general review of expenditure changes on Defence Services, Annual review of MES Expenditure, change in form and classification in accounts, instances of cash/stores losses, infructuous expenditure. Appropriation Accounts certify that no expenditure has been incurred without valid appropriation/sanctions. Instances of improper maintenance of accounts, outstanding dues to the Govt. are also included in the Appropriation Accounts. (Authority: Para 533-535 Defence Audit Code)

(ii) Secretary(Defence Finance) and Financial Advisor, Ministry of Defence is responsible for preparation of the Appropriation Accounts and for submission to the C&AG and the Director General of Audit, Defence Services. This is submitted by January 15th of the year following that to which these Accounts relate. (Authority: Para 532, Defence Audit Code)

Five Marks Questions

Q. 5:
(i) Explain Defence Exchange Account. (5 Marks)
(ii) Indicate the nature of transactions adjusted through defence exchange account. (3 Marks)

Ans:
(i) Certain transactions which pertain to one controller are carried out by another Controller due to some reasons. Such transanctions are adjusted between the two controllers through the mechanism of Defence Exchange Account. Such adjustment is carried out by operating Inter Departmental (ID) Schedules. The CDA carrying out the transaction originates an ID Schedule against the controller to whom the transaction actually pertains. The responding controller adjusts the ID Schedule by booking the transaction to the relevant Service head.

(ii) (a) Transaction relating to Debt & Remittance Heads.
(b) Transactions for settlement or adjustment for which a controller is centrally responsible.
(c) Imprest advance payments to Naval or Air Force personnel from Army or vice versa.