The EOT 141 examination from November 2019 covered several critical administrative and financial topics. Below are the key questions and highlights from that paper:
Family Pension Eligibility: Questions addressed the commencement of family pension for employees’ children, specifically in cases where parents are unknown or missing.
Audit and CAG:
The President of India appoints the Comptroller and Auditor General (CAG) under Article 148
The CAG’s duties and powers are outlined in Articles 149 to 151.
The pay and allowances of the CAG are charged to the Consolidated Fund of India.
Budgetary Classification:
Minor Heads in the budget are represented by a 3-digit code.
The distinction between Plan and Non-Plan expenditure was removed starting from the financial year 2017-18.
Pension and Medical Allowance:
The medical allowance for pensioners or family pensioners was increased from ₹200 to ₹300 per month under the 2015 Revised Pay Scales (RPS).
Provisions for Provisional Pension and Invalided Pension (Form 47) were covered.
Contingency Fund: Article 267(2) of the Constitution empowers the State Legislature to establish a Contingency Fund for the State.
Revenue and Financial Rules: The Public Works Department (PWD) is responsible for the assessment of revenue accounts related to water charges and irrigation.
Rules regarding the recovery of amounts as directed by a Court are found in Rule 62 of the AP Treasury Code.
Sub-Detailed Heads: The code for “Sub-Detailed Head” under the budget management system is 130.