EOT 141 Accounts Test May 2025 Paper with Official Key & Full Question-by-Question Analysis (APPSC & TSPSC Executive Officers)

21) The pecuniary loss caused to Government due to negligence of pensioner while he was in service, shall be recouped from the……..… sanctioned as per Rule 9.

A) Pension
B) Commuted Value of Pension
C) All options are correct
D) Retirement Gratuity

View Answer
D) Retirement Gratuity

22) Every Government Servant who at the time of retirement on superannuation, has put in a qualifying service of less than 33 years, shall be entitled to add to the qualifying service

A) 3 years
B) 33 years
C) 5 years
D) The difference between 33 years and the qualifying service at the time of retirement, such difference not exceeding 5 years

View Answer
D) The difference between 33 years and the qualifying service at the time of retirement, such difference not exceeding 5 years

23) An authority subordinate to the Government may sanction expenditure or advances from public moneys in those cases in which it is authorised to do so by…….. as per Article 42 of Financial Code Vol.1.

A) The rules in the Code
B) The rules made under any Legislative enactment
C) An order of delegation of powers to incur expenditure
D) All options are correct

View Answer
D) All options are correct

24) A permanent advance sanctioned for the use of the Head of an Office should be so fixed as to meet the needs of every branch of his Office as per……….of Financial Code Vol.1.

A) Article 98
B) Article 95
C) Article 97
D) Article 96

View Answer
C) Article 97

25) Recoveries may not ordinarily be made at a rate exceeding………. of Government Servant unless under special condition

A) One third of Gross amount
B) One third of Net amount
C) Half of Pay
D) One third of Pay

View Answer
A) One third of Gross amount

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