11) The transfer of saving from one unit of appropriation to meet additional expenditure under another unit within the same grant and under the same section is called

A) Excess grant
B) Re-appropriation
C) Budget Surplus
D) Appropriation

12) All other public moneys received by or on behalf of the Government of a State shall be credited to the Public Account of the State under…….. of Constitution of India.

A) Article 264
B) Article 267
C) Article 265
D) Article 266

13) In general, an order of refund of revenue shall remain in force for a period of………months only from the date on which it was issued.

A) Six
B) Two
C) One
D) Three

14) A Government Servant shall not place any private money in a cash chest used for keeping money received in his official capacity as per

A) SR 7(d) under TR 10
B) SR 7(c) under TR 10
C) SR 7(b) under TR 10
D) SR 7 (a) under TR 10

15) As per Para 13.4 of Indian Government Accounts and Audit, after ensuring their agreement of Cash Accounts and List of Payments with reference to the supporting schedules, they are posted in

A) Posting Registers
B) Accounts Registers
C) Detail Books
D) No option is correct