Postal Financial Handbook Part 1 (FHB Volume 1) MCQs (Multiple Choice Questions and Answers)/Important Rules/Important Form Numbers.
Composition
(1).Total Chapters –
18
(2).Total rules – 575
(3).Total definitions
– 9
Important rules related to FHB Part-1
(1). Checking
the Receipts – Rule 1
(2). Correct by correcting any mistake or mathematical omission in the bill presented for Payment of amount – Rule 17
(3). Admission
Procedure – Rule 18
(4).Seal and specimen
signature – Rule 19
(5).Final payment of
amount of Provident Fund – Rule 19(2)
(6) Rejection of
Claims – Rule 20
(7) Payment to such
persons who are not in the service of the Government - Rule 30
(8).Payment of house
rent for postal telegraph office – Rule 32
(9). Payment by Money
Order – Rule 33, 34
(10). Preparation of Bills – Rule 35
(11). Order of
payment on each voucher and mode of payment – Rule 45
(12). Putting receipt
stamp on Rashid – Rule 49
(13) To supply
duplicate records – Rule 51
(14). Loss of
official power – Rule 52
(15). Embezzlement
and Losses – Rule 53
(16). Internal
examination for irregularities, extravagance and fraud – Rule 56
(17). Accident /
Serious injury - Rule 57
(18). Accountability
of loss - rule 58
(19). Liability for
overpayment - rule 59
(20). Standards of Financial Fair – Rule 60
(21). Control on
Expenditure – Rule 61
(22). Delete in any
account, cash book - Rule 63
(23).Maintenance of
Accounts – Rule 64,65
(24). Calling for
information by audit – Rule 66
(25). Adjustment of
Governments – Rule 67
(26). Adjustment
of leave salary of Government servant on deputation – Rule 68
(27). Maintenance of
records of accounts – Rule 69
(28). Expeditious response to objections issued by audit to every government servant – Rules 84
(29).Audit Inspector
– Rule 97
(30). Recalling negated records – Rule 102
(31). Not mixing
private money with government money – Rule 103
(32). Maintenance of
Cash Book – Rule 114-118
(33). Verification of
Cash Book – Rule 120
(34).Treasury Pass
Book – Rule 140
(35). Deposit of
money in the treasury – Rule 141
(36). Withdrawal of
money from Treasury – Rule 142
(37). Transaction of
sub-office from treasury – Rule 146
(38). Transactions in
Head Post Office – Rules 150-152
(39). Clauses of
Establishment – Rule 272
(40).420-A – No advance to the fired employee at the time of termination
(41).420-B Recovery
of Advances
(42).420-C Recovery
of Interest
(43).420-D Recovery
of interest After completion of recovery of advance, from the next month
(44). Advance on Transfer – Rule 409
Some important Form
Numbers
(1).Cash Receipt Book
– ACG-67
(2).Receipt of
deposit of PLI amount – LI-37
(3).Recovery Register –
ACG-60
(4).Check Register –
ACG-28
(5).Treasury Pass
Book – ACG-8
(6) Memorandum form
for depositing amount – ACG-11,11-A
(7).Used while
sending cash from one Head Office to another
(8).Form ACG-15
(9). Impreset Certificate – ACG-75
(10).Challan Form – ACG-89
(11) Honorarium of
non-government members – ACG-17
(12). Honorarium of
Departmental Staff – ACG-18
(13) Establishment Register – ACG-19
(14). Timely Salary
Certificate – TR-24
(15). Travel allowance
form – GAR-14
(16).Medical Claim
Form – GAR-23 (TR-27A)
(17). OT Bill Form of
RMS Employees – ACG-37
(18).Outstation
Allowance Form – ACG-38
(19). Extension Farm –
ACG-24
(20). Certificate Book– ACG-12
(21). In which column
is the Cheque book owner entered – 12(a)
(22). Cook's
Detail from the Office – Form TR-13
(23). Form for
Computer Advance – GFR-27
(24) Register of land
and building – ACG-69
(25). Recovery of
License Fee Registry – ACG-71
(26).Final Payment of Provident Fund Amount – GAR-42 (TR-58A)
Chapter – 1 – Introduction (Rule 1 to 3)
1. What is meant by “Account General” as per FHB Part I?
Answer – Accountant General of Postal Telegraph
2. What is meant by “audit officer”
as per FHB Part I?
Answer – Degree Accountant General of Postal Telegraph Department who is
in System India
3. According to FHB Part I, what
is meant by “Bank”?
Answer – Any branch of the bank which is authorized to do the business
of government
4. According to FHB Part I,
“Director General” means?
Answer – Director General of Postal Telegraph Department
5. What is meant by “Department” as per FHB Part I?
Answer – Indian Postal Telegraph Department
6. What is meant by “Governance”
as per FHB Part I?
Answer – Central Government
7. According to FHB Part I, what is meant by “Circle Head”?
Answer – Poster General, Director General Life Insurance
8. According to FHB Part I, what is meant by “Head of Department”?
Answer – Director General, Circle Head
9. According to FHB Part I, “Treasury” means?
Answer – Treasury, sub treasury and the bank that deals with the cash
transactions of the treasury
Chapter2 General Principles and Rules (Rule 4 to 70)
10. Cash received in case of Post Office as per FHB Part I Where will I
deposit the amount left after spending in departmental work?
Answer – In the treasury
11. According to FHB Part I, the money which is in the custody of the
government, where is that money? is deposited?
Answer – Public Account
12. According to FHB Part I, in
how many cases is the receipt form ACG67?
Answer – In two copies
13. According to FHB Part I, how many are there in the receipt form ACG67?
Answer 100
14. Pursuant to FHB Part I
Receipt Form ACG67 In whose personal custody is the receipt
Is?
Answer – Office Head / Head Postmaster
15. In what register should the receipt form ACG67 be accounted for as
per FHB Part I? Goes?
Answer – ACG53
16. As per FHB Part I, after the completion of Rashid form ACG67 book,
its For how long will the Head of Office keep the copy in his custody?
Answer – 5 years from the date of last receipt
17. Who is responsible for the safe maintenance of receipt form ACG67 as
per FHB Part I
Responsible?
Answer – Office Head / Chief Post Master
18. Refund of Poll Life Insurance
loan as per FHB Part I
Which receipt is given?
Answer – LI–37
19. Whose responsibility is there
to pay non receipts as per FHB Part I
Is ?
Answer – Drawing Officer
20. Bills presented for payment in accordance with Rule 17 of FHB Part
I, if any
If there is a mistake or a mathematical omission, what should the
delivery officer receive?
Answer – Correct the mistake and pay the correct amount
Note – Any corrections made will be reported to the Drawing Officer and if necessary, the Accounts The officer should also give
21. In which rule is the process
of evaluation according to FHB Part I?
Answer – Rule 18
22. Checks/bills presented for payment in treasury as per FHB Part I
Does the car have documents?
Answer – Negotiable document
23. Checks/bills presented for payment in Treasury as per FHB Part I
How many times can you mark?
Answer – Once
Note – If the name of any banker is mentioned on the check or bill, then
the second marking is done by the agent or messenger. Name can be i.e. will be
counted twice
Note – And if the check or bill is marked in the name of any paying
firm, then the second assessment will be done and the third evaluation can be
done in the name of the messenger i.e. will be evaluated three times
24. According to FHB Part I, what
is meant by “Banker”?
Answer – Saving Bank of the Post Office
25. According to FHB Part I, “Agent” means?
Answer – The bank in which the savings bank of the post office is
26. Submitted for payment without
treasury officer as per FHB Part I
Which documents are the checks/bills made?
Answer – Part Document
27. In accordance with Rule 19 of FHB Part I, all Distribution Officers
shall be entitled to those Gazetted Who will send the signatures of the seals
and samples of the officers, which will be used for payment on bills and
vouchers? What do you do?
Answer – Accounts Officer
28. Government Securities, Pol Life Insurance and Life as per FHB Part I
Who signs the payment order for refund of AUT fund amount?
Answer – Director of PLI Account Kolkata, Director of Post Life
Insurance Gazetted of the Offices of Kolkata and General Poll Service New Delhi
or Postmaster General of officers
Note – Payment can be done at any post office in India
29. Gazetted concerned for payment of security amount as per FHB Part I To
which officers will the sample signatures of the officers be sent?
Answer – To all distribution officers of India
30. Gross to pay the amount of
Pol Life Insurance as per FHB Part I Where will the signatures of the sample of
Heavy Assistant Operator of PLI in the office be sent?
Answer – All Head Post Offices, All Distribution Officers of Circle, All Circle Officers, Local Circle Account Office and Director PLI Kolkata
31. Directory for payment of the
amount of Postal Life Insurance as per FHB Part I
Gazetted in the office of PLI Kolkata and Common PLI Service New Delhi Where
will the sample signatures of the officers be sent?
Answer – All Head Post Office, All Gross Office, All Poll Gross Account
Office
32. International and Common Verity Coupons as per FHB Part I, British
Polls
Transfer of orders and foreign accounts and orders for payment Direct
Poll Account
To which office are they sent from Kolkata?
Answer – In the office of Foreign Po Mumbai
33. Last of the General Provident Fund amount as per Rule 19(1) of FHB
Part I
On the copy of the payment order sent from the Gross Accounts Office to
the Disbursing Officer The metal of which special seal is applied
Answer – SPECIAL METALLIC EMBOSSING SEAL
34. Special seal by the head of the Gross Accounts Office as per FHB
Part I To which officers will the sample be sent?
Answer – To each of the distribution officers
Note – The sample of the Special Seal will be kept in the personal
custody of the Distributing Officer
35. Any claim against Government as per FHB Part I which exceeds Rs.500/
the amount to be paid to the Gross Account Office without to allow Won't
be accepted?
Answer – After 2 years
36. According to FHB Part I, any claim against the government up to
Rs.500/,
the time from the date on which the claim is due to be received without
Gross Accounts Office of the test Can it be accepted?
Answer – Up to 3 years
37. Gross Account on Bills Paid on Bills as per FHB Part I Officer's
authority is not required?
Answer – On Air to Rear and Employed Bills
38. Claims older than how many years as per FHB Part I Gross Accounts
Officer
Will the prechecks be done?
Answer – Above 2 years
39. Due date of claim in case of loud purchase bills as per FHB Part I When
will it be considered?
Answer – on the date of verification of the score
40. Travel allowance bill and daily allowance of a Government employee
as per FHB Part I
To which officer will the bill be presented?
Answer – To the Head of Office / Controlling Officer
41. Traveling Allowance and Daily Allowance Bill of Government Employee
as per FHB Part I When is the due date considered?
Answer – Next day of the date of completion of return passenger
42. Travel allowance and daily allowance bill of a Government employee
as per FHB Part I
Head of Office or Controlling Officer within If it is not submitted then
it will be imprisoned?
Answer – Within 1 year
43. Travel allowance if claim for travel allowance is forfeited as per
FHB Part I
In how many installments will the advance amount of allowance be
recovered?
Answer – One type (Amount will be deducted by the final sanctioning
officer)
44. Leave Travel Facility (LTC) of Government Employees as per FHB Part
I
Forfeit if the allowance is not paid to him within Will be done ?
Answer – If taken in advance then within 1 month from the date of due
and if not taken in advance So within 3 months from the date of due (now 2
months)
45. “Overload” and “Low load” by the Department from Railways as per FHB
Part I
What is it?
Answer – By over or under payment of railway fare
46. Over load and under load claims by the department from railways as
per FHB Part I
Within what time will the degree be given?
Answer – Within 6 months
47. Remaining pay and allowances of employees as per FHB Part I, 3 years
of increment
Who will allow forwarding of claims older than and less than 6 years?
Answer – Head of the Department
48. Remaining pay and allowances
of employees as per FHB Part I, Who will allow forwarding of claims older than
6 years of increment?
Answer – Central Government
49. Medical Expenses Claimed by
an Authorized Medical Doctor as per FHB Part I
Required certificate within 1 year but within 6 years from the date of
completion of treatment
If submitted, who will approve the forwarding thereof to the Accounts
Officer?
Answer – Head of the Department
Note – Government will approve forwarding of claims older than 6 years
50 Claims of small amount of Government servant
as per FHB Part I which affect the pension Taxes, excluding those, are cancelled
on submission if they are older than Will you go?
Answer – Above 3 years
51. By whom are the pay forms checked as per FHB
Part I?
Answer – by the Accounts Officer
52. Remains of employee when
claim cannot be forwarded as per FHB Part I
Who can approve the claims of salary and allowances up to Rs.1000/?
Answer – Head of the Department
53. Remains of employee when
claim cannot be forwarded according to FHB Part I
Who can approve the claims of salary and allowances up to Rs.1000/?
Answer – By Post and Telegraph Board
54. According to FHB Part I, when the claim will
be considered payable in case of death of the employee?
Answer – From the day after death
55 – According to FHB Part I
death claim if employee for how long
If not done, will the Gross Accounts be subject to prior examination by
the Officer?
Answer – Up to 2 years
56 – Payment of travel allowance as per FHB Part I subject to passing
the examination
If yes, from when will the period of 1 year be calculated?
Answer – From the date of declaration of result
57. According to FHB Part I, when is the claim of
leave salary considered due?
Answer – When the employee avails leave
58. Medical when a claim is made on recovery from
illness as per FHB Part I
When will the claim of reimbursement of Z be considered?
Answer – Last date of treatment
59. pursuant to FHB Part I when a
claim is made at the end of a course of treatment
Then when will the claim of medical reimbursement be considered?
Answer – Last day of treatment
60. Medical reimbursement in case
of Lyme disease as per FHB Part I
When will the claim be considered?
Answer – Last day of the period for which the claim is to be filed
61. When the treatment as per FHB Part I is paid
to the claimant at a later date
If done, then when will the claim for medical reimbursement be
considered?
Answer – From the date of payment
62. Salary of employees who are paid from the estimation
fund as per FHB Part I
And for how long if the claim for allowance is paid, will it be prepaid?
Answer – 2 years
63. According to FHB Part I, when
is the claim of education allowance of children considered due?
Answer – From the date of acceptance of payment
64 .The date when the overtime allowance is deemed to be due in
accordance with FHB Part I
,
Answer – 1st of the month following the month in which it is temporary
65 Retired employee's own
assessment as per FHB Part I in the office When will the traveling allowance
for attendance be considered payable?
Answer – From the date of decision by the office
Note – This allowance will be available only when the court will confirm
the guilt
66. Claim of medical reimbursement to Government
servant as per FHB Part I In what time should it be done?
Ans – Within 3 months from the date of given in the requirement
certificate
67. When the Leave Travel Facility (LTC) becomes
due as per FHB Part I Within what time should it be submitted?
Answer – If taken in advance then within 1 month and if not taken in
advance then within 3 months
68. Old claims as per FHB Part I, records relating
to which Gross Account have not been made in the office and whose gross account
is not possible to verify before the office Yes, with whose approval will the
payment be made?
Answer – Government
69 According to FHB Part I, which salary scale is not provided in the
budget?
Answer – Current Salary Scale
70. As per FHB Part I, when
payment of an amount of Rs.10,000/ to a contractor
If done, what percentage of income tax will be deducted?
Answer – 2%
71. Payment of house rent for the
postal telegraph office as per FHB Part I According to which rule?
Answer – Rule 32
72 Service of payment of pension
amount up to Rs. Can money be done by order?
Answer – Rs 2250/
73. According to which rule of FHB Part I bills
are prepared?
Answer – Rule 35
74 As per FHB Part I should the itemized bill of
the loan item be on paper?
Answer - On a red paper printed form on white paper
75. According to FHB Part I, if there is any
correction to be made in the bill, then to whom is the wrong treatment given? Correct
amount should be consumed by cutting off the color sheet?
Answer – Red Ink
76. Who pays the head on bills
according to FHB Part I?
Answer – Drawing Officer
77. As per FHB Part I post and
railway mail service up to how much rupees on the bill
Don't need to sign?
Answer – Rs.25
78. As per FHB Part I When Billing Through Branch
Postmaster or Sub Postmaster
Then who will pay the sign on the bills?
Answer – Head Postmaster
79. Amount of more than how many heads included in
one bill as per FHB Part I
Shouldn't you?
Answer – Two or more
Note – Only one head amount is included in a bill
80. Signing a bill or order to a
gazetted officer in accordance with FHB Part I
Who can authorize to do so?
Answer – Office Head
81. UNDER RUPYEES THIRTY meaning as per FHB Part I is available?
Answer – Above Rs.20/ but less than Rs.30/
82. FHB becomes a bill after payment as per Part
I?
Answer – Certificate (Voucher)
83. Payments on wages and allowances to employees
in accordance with FHB Part I
For how many days do the orders remain valid on the bills from the date
of placing the payment order?
Answer – Up to 7 days
84. As a standard when an item is received from
the VPP according to FHB Part I
Who will be punished?
Answer – VPP cover and bill of goods
85. According to which rule of FHB Part I, payment
order on each voucher and
Mode of payment such as cash, check or by bank should be indicated?
Answer – Rule 45
86. Provident fund, salary or travel approved by
the Board as per FHB Part I
SPM can pay the amount in advance without prepayment order
Answer – yes
87. Payment of pension bill as per FHB Part I
Prepayment of Postmaster
Can be without order?
Answer – yes
88. A for ordering a completed
parcel or mail article pursuant to FHB Part I
Do you need approval for prepayment of postage for payment of expenses?
Answer – No
89. In the past of the postmaster for the amount
for the amount as per FHB Part I
Payment approval not required :
Answer – The purpose of sending additional mail, the purpose of carrying
the amount, depositing the amount in the bank Expenses, electricity, water and
toilet electricity bills, access delivery charges payment of
90. What amount to be completed in case of travel allowance as per FHB Part I will go?
Answer – to the amount of the final sum
91. According to FHB Part I, which rule is to put
a receipt stamp on the receipt?
Answer – Rule 49
92. According to which rule of the FHB Part I, by
giving a duplicate copy of the record
Is it related?
Answer – Rule 51
93. In which rule of FHB Part I, the loss of
government power has been told?
Answer – Rule 52
94. FHB Part I Which rule deals with embezzlement
and losses?
Answer – Rule 5
95. What is meant by loss of
public money as per FHB Part I?
Answer – Loss of Insurance
96. Under what head the amount of embezzlement or
loss in the post office as per FHB Part I is shown?
Answer – In UCP
97. What is the amount of cash loss as per FHB
Part I?
Answer – Collection of counterfeit notes or coins
98. According to FHB Part I, the loss of how much
rupees will be considered as a major loss?
Answer – Rs.10000/
99. For irregularities,
extravagance and fraud in which rules of the FHB Part I
Is internal examination told about?
Answer – Rule 56
100. Which rule of FHB Part I deals with the
accident?
Answer – Rule 57
