About this quiz
Financial Procedures and Fiscal Accountability Act, 2076: Internal Control, Internal and Final Audit, Beruju and Accountability
This Lok Sewa practice set has 50 multiple-choice questions (Subject: Office Management · For: Kharidar · Level: Medium). Take the quiz above first; after that, use the study list below to revise every question with its correct answer and a short explanation.
Study list: all 50 questions with answers and explanations
Final audit of government offices is done by the:
- A) Auditor General ✔
- B) FCGO
- C) Finance Minister
- D) PSC
Why: The Office of the Auditor General does the final (external) audit of government offices.
Internal audit of federal offices is done by the:
- A) Treasury and Accounts Controller Office ✔
- B) Supreme Court
- C) Election Commission
- D) NRB
Why: The Treasury and Accounts Controller Office (कोष तथा लेखा नियन्त्रक कार्यालय) does internal audit of federal offices during the year.
The Auditor General's term is:
- A) 4 years
- B) 5 years
- C) 6 years ✔
- D) Until 60
Why: The Auditor General's term is 6 years (Article 240).
Beruju means:
- A) A salary
- B) An irregular amount pointed out in audit ✔
- C) A tax
- D) A deposit
Why: Beruju (बेरुजु) is an irregular amount pointed out in audit: spending without proper law, approval or documents.
Beruju must generally be settled within:
- A) 7 days
- B) 15 days
- C) 35 days ✔
- D) 1 year
Why: Offices must respond and settle beruju within 35 days of receiving the preliminary audit report, unless extended.
Examining responses to clear beruju is called:
- A) Sampariksan ✔
- B) Darta
- C) Dharauti
- D) Tok
Why: Sampariksan (सम्परीक्षण) is examining the office's responses and evidence to decide whether beruju can be cleared.
The register of beruju is the:
- A) Beruju lagat ✔
- B) Darta kitab
- C) Goshwara
- D) Budget sheet
Why: The beruju lagat (बेरुजु लगत) is the register where beruju is recorded until settled.
A beruju where money must be recovered is:
- A) असुल उपर गर्नुपर्ने ✔
- B) सैद्धान्तिक
- C) नियमित गर्नुपर्ने
- D) पेश्की
Why: असुल उपर गर्नुपर्ने means the amount must be recovered from the responsible person.
The FPFA Act was authenticated on:
- A) 2076 Asoj 24 ✔
- B) 2055 Chaitra 8
- C) 2063 Poush 30
- D) 2075 Bhadra 1
Why: The Financial Procedures and Fiscal Accountability Act was authenticated on 2076 Asoj 24.
The FPFA Act 2076 replaced the:
- A) Financial Procedures Act 2055 ✔
- B) VAT Act 2052
- C) Audit Act 2075
- D) Civil Code
Why: The FPFA Act, 2076 replaced the Financial Procedures Act, 2055.
"लेखा उत्तरदायी अधिकृत" usually means the:
- A) Secretary or administrative head ✔
- B) Office peon
- C) Auditor
- D) Bank manager
Why: The accounting officer (लेखा उत्तरदायी अधिकृत) is usually the Secretary of a ministry or the administrative head of a body.
A person handling cash with authority from the accounting officer is the:
- A) जिम्मेवार व्यक्ति ✔
- B) Auditor General
- C) Speaker
- D) Chief Justice
Why: The responsible person (जिम्मेवार व्यक्ति) handles cash, goods or accounts with authority from the accounting officer.
Every office must establish a/an:
- A) Internal control system ✔
- B) Private bank
- C) Court
- D) Tax office
Why: Every office must set up an internal control system to prevent irregularities.
Which article covers the Auditor General's audit functions?
- A) Article 119
- B) Article 241 ✔
- C) Article 48
- D) Article 274
Why: Article 241 sets out the Auditor General's audit functions.
A beruju fixed by correcting the system, with no amount recorded, is:
- A) Principled (सैद्धान्तिक) ✔
- B) Recoverable
- C) Advance
- D) Deposit
Why: Principled (सैद्धान्तिक) beruju points to a system weakness, fixed by correcting the procedure.
In Nepali, auditing is:
- A) लेखापरीक्षण ✔
- B) लेखाङ्कन
- C) बजेट
- D) धरौटी
Why: Auditing is लेखापरीक्षण in Nepali.
Auditing is an independent examination of:
- A) Accounts, records and transactions ✔
- B) Weather data
- C) Election votes
- D) School exams
Why: Auditing is an independent examination of accounts, records and transactions.
Which is an objective of audit?
- A) Find errors, prevent fraud and check compliance ✔
- B) Increase spending
- C) Hide records
- D) Collect customs
Why: Audit aims to find errors, prevent fraud and check that rules were followed.
Audit that checks economy, efficiency and effectiveness is linked to:
- A) Value for money ✔
- B) Only arithmetic
- C) Only attendance
- D) Only weather
Why: Performance audit checks the 3 Es, which is value for money.
Internal audit is done:
- A) During the year ✔
- B) Only after 10 years
- C) Never
- D) Only by courts
Why: Internal audit is done during the year, so errors are fixed before the final audit.
Provincial offices' internal audit is done by:
- A) Provincial Accounts Controller Office ✔
- B) Election Commission
- C) Ward office
- D) Supreme Court
Why: The Provincial Accounts Controller Office does internal audit of provincial offices.
Who appoints the Auditor General?
- A) The President, on the Constitutional Council's recommendation ✔
- B) The Prime Minister alone
- C) The Speaker
- D) The Chief Justice alone
Why: The President appoints the Auditor General on the Constitutional Council's recommendation.
Article 240 of the Constitution is about:
- A) Appointment of the Auditor General ✔
- B) Election Commission
- C) PSC
- D) CIAA
Why: Article 240 covers the appointment, term and qualifications of the Auditor General.
In Nepali, beruju is:
- A) बेरुजु ✔
- B) बजेट
- C) बीमा
- D) बिदा
Why: Beruju is written बेरुजु in Nepali. It means an irregularity pointed out by audit.
Beruju arises when a transaction is done:
- A) Without following law or without proper accounts ✔
- B) Perfectly by law
- C) On a holiday
- D) By the bank
Why: Beruju arises when a transaction breaks the law or lacks proper accounts and documents.
A beruju where missing documents are completed and no loss occurred is:
- A) To be regularised (नियमित गर्नुपर्ने) ✔
- B) Recoverable
- C) Advance
- D) Principled
Why: If documents were missing but there was no loss, the beruju is regularised (नियमित गर्नुपर्ने) once they are provided.
Outstanding advances that are not cleared become:
- A) Advance (पेश्की) beruju ✔
- B) Revenue
- C) Grant
- D) Salary
Why: Advances (पेश्की) not cleared on time become advance beruju.
In Nepali, advance is called:
- A) पेश्की ✔
- B) धरौटी
- C) राजस्व
- D) अनुदान
Why: Advance is पेश्की in Nepali.
Advance beruju is settled by:
- A) Submitting bills or refunding ✔
- B) Ignoring it
- C) Transfer of staff
- D) Promotion
Why: Advance beruju is settled by submitting bills for the work or refunding the unused money.
A systemic (principled) beruju is corrected by:
- A) Correcting the system ✔
- B) Recovering cash
- C) Firing all staff
- D) Closing the office
Why: It is corrected by fixing the system or procedure that caused it.
If sampariksan finds the explanation satisfactory:
- A) The beruju is removed from the register ✔
- B) Penalty is doubled
- C) Office is closed
- D) Nothing happens
Why: If the explanation is accepted, the beruju is removed from the register.
Can the 35-day period to respond to the preliminary audit report be extended?
- A) Yes ✔
- B) Never
- C) Only by courts
- D) Only after retirement
Why: Yes. The period can be extended for a valid reason.
In Nepali, the FPFA Act is:
- A) आर्थिक कार्यविधि तथा वित्तीय उत्तरदायित्व ऐन, २०७६ ✔
- B) सार्वजनिक खरिद ऐन
- C) लेखापरीक्षण ऐन
- D) आयकर ऐन
Why: It is आर्थिक कार्यविधि तथा वित्तीय उत्तरदायित्व ऐन, २०७६.
The FPFA Regulations came in:
- A) 2077 ✔
- B) 2064
- C) 2055
- D) 2080
Why: The FPFA Regulations came in 2077 BS.
The accounting officer is usually the:
- A) Secretary or administrative head ✔
- B) Office helper
- C) Driver
- D) Ward member
Why: The accounting officer is usually the Secretary or administrative head.
Who prepares and spends the budget and is accountable for results?
- A) Accounting officer (लेखा उत्तरदायी अधिकृत) ✔
- B) Visitor
- C) Contractor
- D) Auditor
Why: The accounting officer prepares and spends the budget and is accountable for results and beruju.
In Nepali, responsible person is:
- A) जिम्मेवार व्यक्ति ✔
- B) लेखा उत्तरदायी अधिकृत
- C) महालेखा परीक्षक
- D) प्रमुख जिल्ला अधिकारी
Why: Responsible person is जिम्मेवार व्यक्ति.
The responsible person must also:
- A) Get beruju settled ✔
- B) Avoid audit
- C) Approve the national budget
- D) Appoint the Auditor General
Why: The responsible person must also get beruju settled for the work under their charge.
In Nepali, internal control system is:
- A) आन्तरिक नियन्त्रण प्रणाली ✔
- B) अन्तिम लेखापरीक्षण
- C) बजेट निकासा
- D) राजस्व बाँडफाँड
Why: Internal control system is आन्तरिक नियन्त्रण प्रणाली.
An internal control system aims to:
- A) Prevent irregularities and ensure compliance ✔
- B) Increase irregularities
- C) Remove accounts
- D) Delay payments
Why: It prevents irregularities and ensures rules are followed, for example through checks and separation of duties.
Which is a subject of the FPFA Act?
- A) Operation of the federal consolidated fund ✔
- B) Election procedure
- C) School curriculum
- D) Traffic rules
Why: The FPFA Act covers operation of the federal consolidated fund, budget, accounts, audit and fiscal accountability.
Fiscal accountability includes:
- A) Spending only within approved budget and authority ✔
- B) Spending freely
- C) Hiding accounts
- D) Avoiding reports
Why: Fiscal accountability means spending only within the approved budget and authority, and answering for it.
Reporting on time is part of:
- A) Fiscal accountability ✔
- B) Leave rules
- C) Recruitment
- D) Transfer
Why: Timely reporting of income and spending is part of fiscal accountability.
Which amendment year added early resource estimates and LMBIS definition to FPFA?
- A) 2081 ✔
- B) 2077
- C) 2064
- D) 2055
Why: The FPFA Act was amended in 2081 BS, adding provisions such as early resource estimates and defining LMBIS.
Budget release and control of spending are covered by:
- A) FPFA Act ✔
- B) Civil Service Act
- C) Local Administration Act
- D) RTI Act
Why: The FPFA Act covers budget release and control of spending.
The Office of the Auditor General conducts:
- A) Final audit ✔
- B) Internal audit only
- C) Recruitment
- D) Customs
Why: The Office of the Auditor General conducts the final audit.
Recoverable beruju is recovered from:
- A) The responsible person ✔
- B) The public
- C) The auditor
- D) The bank
Why: Recoverable beruju is recovered from the responsible person who caused it.
The beruju register tracks beruju:
- A) Until settled ✔
- B) For one day only
- C) Never
- D) Only in Dashain
Why: The register tracks each beruju until it is settled.
Article 241 of the Constitution deals with:
- A) Functions of the Auditor General ✔
- B) PSC functions
- C) Election Commission
- D) Fundamental rights
Why: Article 241 deals with the functions of the Auditor General.
Preventing fraud is a purpose of:
- A) Both audit and internal control ✔
- B) Only recruitment
- C) Only leave
- D) Only transfer
Why: Both audit and internal control help prevent fraud.