Previous Bits of IPO Exam-2011, Paper-2 ON (FHB 1 & 2)

1. 2. Government means Central Government. In case of Bills containing any doubtful items eliminate the doubtful items and pay the remainder of the bill. Sanctioning authority should bear in mind that the advance should not be larger than absolutely required. If a bank draft is posted to a distant payee the date of payment is reckoned as Date of posting the cover containing the bank draft. LPC refers to Last pay certificate. The advance for Warm clothing is admissible only once in 3 years. Accounts Officer will supply a copy of specimen signature of all Gazetted officers serving under him and authorized to sign payment orders on bills and vouchers among the disbursing officers. The maximum number of instalments out of which the motor car advance may be recovered is 200. House Rent allowance is exempt from attachment by an order of the Court of Law. Book of vouchers is maintained in form ACG-12. Cheques payable on demand is included in the term cash. Major Head 03 in the accounts of the Postal department belongs to Interest on small savings, Provident funds. All officers declared to be their own controlling officers, advances of tour may be granted under SR 191. Separate Treasury pass books should be kept by Sub Post offices dealing directly with a treasury. The maximum amount of Festival advance is Rs.3750/-.

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Claim for TA should be considered as falling due from the date succeeding the date of completion of the journey. Payment of Electric bills, sanitary and water charges does not require pay order of the Head Postmaster previously endorsed on the vouchers. Advance made to a private firm for execution of a contract should not exceed 30 % of the contract value. Date on which a bill for reimbursement of medical charges in case of prolonged illness would be may be said to have become due will be Last date of the period in respect of which the claim is being preferred. Date on which a bill for reimbursement of medical charges at the end of illness may be said to have become due will be last date of treatment. Major Head 2016 in the accounts of the Postal department belongs to Interest payments and Audit. No advance of pay shall be granted in respect of temporary transfer for a period not exceeding 180 days. The entries made in the Service book should be shown to the Government servant and his signature obtained in the book. Advances made for the purpose of construction and repairs of buildings are treated in the accounts under the Major Head 8553- P & T Advances. The newly purchased conveyance should be mortgaged to the Government. The Government Servant must make his own arrangements for getting his leave salary remitted to him. LTC claim of Government servant shall fall due for payment on the date succeeding the date of completion of return journey. Major Head 60 in the accounts of the Postal department belongs to other interest receipts.

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Advances to Government servants on personal account may be drawn on ordinary pay or travelling allowance bill form or on simple receipt as may be found convenient. When funds are drawn by a Postmaster from a Treasury or a Sub Treasury he shall present his Treasury Pass Book with a receipt. Departmental receipts may be ordinarily realized in Legal tender coins or currency or bank notes. Date of payment made by the Government by Postal Money order shall be reckoned as Date of issuing the MO receipt. Charges for conveyance of cash dont require pay order of the Head Postmaster. The maximum number of instalments out of which the Personal Computer advance may be recovered is 150. Date of Birth should be declared as per Christian era. Sector A in the accounts of the Postal department belongs to General services. Legal tender coins are included in the term Cash. Conveyance allowance is exempt from attachment by an order of the Court of Law. The private cash or accounts of a Government servant on no account be mixed up with the public cash or accounts as per Rule 103. Charges for extra dispatch of mails dont require pay order of the Head Postmaster previously endorsed on the vouchers. Pension bills dont require pay order of the Head Postmaster previously endorsed on the vouchers. Major Head 1201 in the accounts of the Postal department belongs to Postal receipts.

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Head Post offices obtain their supply of Postage stamps and Stationery from Circle Stamps depot. Maximum value of stamps to be kept in stock by Group B Postmasters is fixed by DPS. Cash abstract is maintained in the Head Record Office by Accountant in the Head Record Office. Monthly statement of miscellaneous receipts received in RMS offices should be submitted to Postal Accounts office concerned.

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