PC 8

ANSWER: CAPSULE 1
1. 1976-77
2. 150, the President, the C&AG
3. 1st April 1990.
4. Secretary of a Ministry or Department
5. 148
6. The CGA, the C&AG
7. Parliament or Law made by Parliament
8. Both voted and charged expenditures
9. The accounts of voted grants and charged appropriations for the different purposes as
specified in the schedules appended to the Appropriation Acts passed by the legislature
10. False. It is confined to grants/appropriations in respect of which the accounts are
maintained by the IA&AD.
11. Section 10 of the DPC Act 1971
12. Treasuries, offices or departments under his control by responsible for the keeping of
such accounts.
13. Ministry of Law (Legislative Department)
14. 1st June 1983
15. The President, Article 283(1)
16. Central Government and the Union territories of Delhi and Andaman and Nicobar
Islands
17. Central Treasury
18. Article 266 (1)
19. Contingency Fund of India Act, 1950 (49 of 1950), 267 (1)
20. Ministry of Finance (Department of Expenditure)
21. CGA
22. First Schedule to the Government of India (Allocation of Business Rules)
23. The Consolidated Fund, the Contingency Fund and the Public Account
24. Delegation of Financial Powers Rules
25. Assignment
26. Administrator of a Union Territory
27. Capex Model
28. Opex Model
29. The authorities authorised to maintain the accounts
30. CAG

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)