Government Expenditure and Payment Quiz

Questions and Answers

What is the primary responsibility of the Revenue or Administrative Department regarding government dues?

To ensure that the dues of Government are correctly and promptly assessed, collected, and paid into the treasury.

Under what conditions can an authority incur expenditure from public funds?

The expenditure must be sanctioned by the President or a duly delegated authority and provided for in the authorized grants for the year.

What principle emphasizes the behavior expected from public officers regarding expenditure?

Public officers are expected to exercise vigilance in expenditure similar to that of a prudent person managing their own money.

What should be considered when determining the appropriateness of public expenditure?

The expenditure should not be more than what the occasion demands. Signup and view all the answers

How should public officers avoid conflicts of interest when sanctioning expenditure?

No authority should sanction expenditure that will directly or indirectly benefit itself. Signup and view all the answers

In what scenarios can public funds be used for the benefit of a specific individual or group?

When the expenditure is insignificant, enforceable by law, or aligns with recognized policy or custom. Signup and view all the answers

What is the role of department heads concerning financial control?

Department heads are responsible for enforcing financial order and strict economy at every step. Signup and view all the answers

What should be the basis for regulating allowances granted for specific types of expenditure?

Allowances should be regulated to prevent them from becoming a profit source for recipients. Signup and view all the answers

What should be included in the statement submitted to the Accountant General regarding income-tax demands?

Irrecoverable balances of income-tax demands written-off by competent authorities. Signup and view all the answers

What actions must be taken before writing off losses from treasury cash?

Individual cases of losses should be reported to the Ministry of Finance for specific approval. Signup and view all the answers

How are losses due to negligence by staff managed between Federal and Provincial Governments?

Losses are borne by the government whose transactions were involved in the loss. Signup and view all the answers

What is the protocol for recoveries made in cash due to staff negligence?

The entire amount recovered should be credited to the government that bore the loss. Signup and view all the answers

What distinction exists between cash recoveries and indirect recoveries through penalties?

Recoveries made in cash are credited to the government, while indirect recoveries like stoppage of increment are not treated as cash recoveries. Signup and view all the answers

What is the responsibility of the head of department regarding the audit report?

The head of department must communicate any remarks and orders related to the audit report to the Audit. Signup and view all the answers

Define 'Senior Officer' in the context of account inspection.

'Senior Officer' refers to an individual who holds a higher status than the officer responsible for maintaining or preparing the accounts. Signup and view all the answers

What criteria must be ensured before appointing a senior officer for account inspections?

The competent authority must ensure the officer has a sufficient background in Financial Rules and orders. Signup and view all the answers

What is the implication of delays in payment by the government?

Delays in payment are contrary to rules and budgetary principles and should be strictly avoided. Signup and view all the answers

What responsibility does an officer have regarding the accuracy of accounts they prepare?

An officer is personally responsible for the completeness, accuracy, and timely dispatch of accounts. Signup and view all the answers

What must an officer do if a printed certificate does not represent the actual facts?

The officer must amend the certificate to address any deviations and notify the concerned authority. Signup and view all the answers

What is the duty of departmental and controlling officers towards the Accountant General?

They must ensure that the Accountant General is provided with all reasonable facilities and the fullest possible information. Signup and view all the answers

Why is it significant for a senior officer to provide an independent report during the inspection of accounts?

Independent reports enhance objectivity and integrity in the assessment of accounts. Signup and view all the answers

What time period's actuals should the estimating authorities fill in for the revised estimates?

The actuals for the last eight months of the previous year and the first four months of the current year. Signup and view all the answers

List one of the factors that should be considered when preparing the revised estimates.

Orders issued or proposed to be issued regarding appropriation or re-appropriation. Signup and view all the answers

What should be done if the revised estimates of expenditure exceed the sanctioned grant?

It should be stated whether the increase has been authorized by competent authority and relevant orders should be appended. Signup and view all the answers

Describe the relevance of the 12 months’ actuals of the past three years in framing revised estimates.

They provide historical data to guide predictions and adjustments for future financial planning. Signup and view all the answers

Why should the 'Revised' column be filled in meticulously?

Great care should be taken to include or omit commitments that are likely to materialize or not during the year. Signup and view all the answers

What is required if the revised estimates are less than the authorized grant?

Reasons for the savings should be provided. Signup and view all the answers

What role does the Accountant General play in the estimation process?

Any information required from the Accountant General in connection with the estimates should be obtained separately. Signup and view all the answers

What mindset should estimating authorities adopt when framing budget estimates?

They should exercise the utmost foresight. Signup and view all the answers

What types of transport expenditures are mentioned in the provided content?

Purchases of Motor Cars, Motor Cycles, and Cycles. Signup and view all the answers

Name two types of charges listed under utility expenses.

Electricity and gas charges. Signup and view all the answers

What is the primary purpose of development expenditure according to the content?

To create material assets and improve physical resources. Signup and view all the answers

Identify one expenditure associated with staff that is mentioned in the context.

Payments to contingent staff such as sweepers and farashes. Signup and view all the answers

List one type of allowance mentioned in the document.

Conveyance allowances paid from contingencies. Signup and view all the answers

How does development expenditure contribute to productivity according to the text?

It improves the knowledge, skill, and productivity of the people. Signup and view all the answers

What kind of charges are associated with communication in the content provided?

Telephone and trunk call charges. Signup and view all the answers

Mention one benefit of development expenditure related to resource management.

It encourages efficiency in the use of available resources. Signup and view all the answers

Study Notes

Responsibilities of Revenue and Administrative Departments

Government directives guide the Revenue and Administrative Departments in assessing, collecting, and paying dues to the treasury.
Compliance with detailed instructions from established chapters is crucial for financial management.

Expenditure and Payment of Public Funds

Expenditures from public funds require prior approval through orders from the President or delegated authorities.
The authorized grants and appropriations must cover planned expenditures, ensuring accountability.

Standards of Financial Propriety

Public officers must exercise vigilance over public funds as they would over personal finances.
Expenditures must align with necessity, avoiding unnecessary outlays.
Sanctioning bodies should not benefit directly or indirectly from authorized expenditures.
Public moneys cannot be used for individual benefits unless specific conditions are met, such as insignificance, legal enforceability, or adherence to existing policy.
Allowances granted for expenses should not result in profit for recipients.

Control of Expenditure

Heads of departments are responsible for enforcing financial order and ensuring economy.
It is essential for department heads to review audits and communicate feedback effectively.

Delays in Payment

Delays in government payments are against budgetary principles and should be minimized.

Duties Regarding Accounts Management

Officers tasked with preparing accounts must ensure completeness, accuracy, and timely submission.
Certifying officers are responsible for the accuracy of certificates they sign and must ensure they reflect actual facts.

Audit Information Demands

Departmental and controlling officers must facilitate the Accountant General's needs for information and audits.
Irrecoverable balances from income tax may be written off with proper authority, while treasury losses require specific approval before accounting adjustments.

Writing Off Overpayments and Disallowances

Estimating authorities must fill in actuals and revised estimates accurately, considering financial history and adjustments.
Revised estimates must reflect genuine increases authorized by competent authority, with details on addressing excesses or savings.

Development Expenditure Definition

Development expenditure should create material assets and enhance national resources.
Focus should be on improving knowledge, skills, productivity, and resource efficiency for sustainable development.

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Description

Test your understanding of the essential conditions governing expenditure from public funds based on the detailed instructions in Chapter 3. This quiz covers the responsibilities of the Revenue and Administrative Departments in assessing and collecting government dues. Ensure you're well-versed in the related policies and procedures.