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1. Which Constitutional Amendment Act gave constitutional status to rural local bodies (Panchayati Raj Institutions)?
A) 71st B) 72nd C) 73rd D) 74th
2. The 74th Constitutional Amendment Act focuses on which of the following?
A) Village Panchayats B) Municipalities C) Cooperative Societies D) Cantonment Boards
3. Which schedule was added to the Constitution to list the 29 subjects under the purview of Panchayats?
A) Ninth Schedule B) Tenth Schedule C) Eleventh Schedule D) Twelfth Schedule
4. The Twelfth Schedule lists how many subjects for municipalities?
A) 18 B) 29 C) 20 D) 25
5. What is the basic unit of democracy established in rural areas under the 73rd Amendment?
A) Panchayat Samiti B) Zilla Parishad C) Gram Sabha D) Mandal Parishad
6. What fraction of seats is reserved for women in Panchayats and Municipalities?
A) Not less than one-fourth B) Not less than one-third C) Not less than half D) Not less than two-thirds
7. The fixed tenure for Panchayats and Municipalities under the Constitutional Amendments is:
A) 3 years B) 4 years C) 5 years D) 6 years
8. Which body is constituted to conduct regular, free, and fair elections to local bodies?
A) Election Commission of India B) State Election Commission C) Finance Commission D) Delimitation Commission
9. The Directive Principle envisioning village panchayats as units of self-government is found in:
A) Article 39 B) Article 40 C) Article 44 D) Article 50
10. The three-tier system for Panchayats is mandated except in states with a population below:
A) 10 lakhs B) 15 lakhs C) 20 lakhs D) 25 lakhs
11. Which of the following is NOT one of the types of Urban Local Bodies outlined by the 74th Amendment?
A) Nagar Panchayat B) Municipal Council C) Municipal Corporation D) Cantonment Board
12. Articles 243-J and 243-Z of the Constitution mandate the State to legislate on:
A) Elections of PRIs and ULBs B) Audit of accounts of PRIs and ULBs C) Reservation of seats in Local Bodies D) State Finance Commissions
13. Who usually acts as the primary auditor of Local Bodies in most states?
A) Comptroller and Auditor General (CAG) B) Director of Local Fund Audit (DLFA) C) State Finance Commission D) Chief Electoral Officer
14. In West Bengal, under pre-Constitutional arrangements, who prepares the audit reports for local bodies?
A) Director of Local Fund Audit B) Examiner of Local Audit (nominated by CAG) C) State Finance Commission D) The Chief Minister's Office
15. Panchayats are dealt with under which part of the Constitution?
A) Part VIII B) Part IX C) Part IXA D) Part X
16. Which of the following is an exempted area where the 73rd and 74th Amendments generally do NOT apply?
A) Fifth and Sixth Schedule areas B) Coastal economic zones C) Metropolitan cities D) Union Territories
17. Which constitutional body advises on the distribution of financial resources between the state and Panchayats/Municipalities?
A) Central Finance Commission B) State Finance Commission C) Reserve Bank of India D) NITI Aayog
18. Ward Committees are mandated in municipalities if the population is above a certain threshold under which amendment?
A) 73rd B) 74th C) 75th D) 76th
19. The 1992 Amendments to Article 280 required the Finance Commission to recommend steps to supplement the resources of:
A) Panchayats and Municipalities B) State Public Sector Undertakings C) Scheduled Areas D) Non-Governmental Organizations
20. What is the total allocation of grants recommended by the 16th Finance Commission for local governments (2026-31)?
A) ₹1,55,916 crore B) ₹4,35,236 crore C) ₹3,56,257 crore D) ₹7,91,493 crore
21. What percentage of the basic grant from the 16th Finance Commission will be untied?
A) 20% B) 30% C) 50% D) 80%
22. The tied portion (50%) of basic grants under the 16th FC is linked to which specific sectors?
A) Education and healthcare B) Sanitation, solid waste management, and/or water management C) Rural roads and electrification D) E-governance and IT
23. Which web-based portal acts as a unified system facilitating planning and work-based accounting for over 2.5 lakh Rural Local Bodies?
A) e-Panchayat B) e-Gram Swaraj C) e-Nagar D) PRIA Soft
24. Rural Local Bodies (RLBs) uniformly adhere to which model of accounting system?
A) Cash-based Model Accounting System (MAS) B) Accrual-based NMAM C) Double-entry Accrual System D) Hybrid Cash-Accrual System
25. Formulated in 2004, the National Municipal Accounting Manual (NMAM) introduced uniform accounting structures for:
A) Rural Local Bodies B) Urban Local Bodies C) State Governments D) Cantonment Boards
26. The Comptroller and Auditor General (CAG) first brought out the Auditing Standards applicable to PRIs and ULBs in which year?
A) 1994 B) 2002 C) 2017 D) 2020
27. Which of the following is NOT a structured category within the CAG's PRI Auditing Standards?
A) General Standards B) Field Standards C) Reporting Standards D) Investigation Standards
28. Checking economy, efficiency, effectiveness, and achievement of intended outcomes is classified as what type of audit?
A) Financial Audit B) Compliance Audit C) Performance Audit D) IT Audit
29. The requirement for auditors to be free from political or executive interference falls under which General Standard?
A) Competence B) Due Care C) Independence D) Quality Assurance
30. Identifying audit objectives, assessing materiality, and understanding the entity environment are parts of which Field Standard?
A) Planning B) Supervision C) Internal Control Evaluation D) Audit Evidence
31. The audit of utilization of government assistance is primarily governed by which sections of the CAG's DPC Act, 1971?
A) Sections 13 and 14 B) Sections 14 and 15 C) Sections 19 and 20 D) Sections 21 and 22
32. Under the CAG's DPC Act, 1971, certification of annual accounts is mainly performed under:
A) Sections 14 and 15 B) Sections 16 and 17 C) Sections 19 and 20 D) Sections 23 and 24
33. If an auditor finds that material problems exist but they are not fundamental, what type of Audit Opinion is issued?
A) Unqualified Opinion B) Qualified Opinion C) Adverse Opinion D) Disclaimer Opinion
34. Which committee, formed in 1957, was foundational in shaping post-independence Panchayati Raj reforms?
A) K. Santhanam Committee B) Asoka Mehta Committee C) Balwantray Mehta Committee D) L.M. Singhvi Committee
35. The L.M. Singhvi Committee, which recommended constitutional status for Panchayats, was formed in:
A) 1963 B) 1986 C) 1985 D) 1978
36. The Technical Guidance & Supervision (TGS) provided by CAG to State Audit Agencies does NOT supervise:
A) Audit methodology B) Test checks C) Election procedures D) Certification supervision
37. Which Finance Commission suggested giving the CAG oversight of the maintenance and auditing of local body accounts?
A) 10th FC B) 11th FC C) 12th FC D) 13th FC
38. For PRIs, the Receipts and Payments Account is prepared annually on which basis?
A) Accrual basis B) Cash basis C) Mercantile basis D) Hybrid basis
39. The broad objective of the PRI Audit is to safeguard financial interests by:
A) Promoting economy and efficiency B) Preventing wasteful expenditure C) Strengthening public accountability D) All of the above
40. Which audit checks compliance with laws, rules, contracts, and grant conditions?
A) Financial Audit B) Compliance Audit C) Performance Audit D) Management Audit
41. Audit Evidence, as per Field Standards, must possess all of the following qualities EXCEPT:
A) Sufficient B) Competent C) Fictional D) Reliable
42. The Governor of a state may declare that a Municipality may not be created in an industrial township if services are provided by:
A) A Cantonment Board B) An Industrial Establishment C) The State Police D) A Central Public Sector Undertaking
43. Under the 74th Amendment, an area in transition from rural to urban is designated as a:
A) Nagar Panchayat B) Municipal Council C) Municipal Corporation D) Zilla Parishad
44. The ₹10,000 crore grant recommended by the 16th Finance Commission for states focusing on the merger of peri-urban villages into urban local body areas is known as:
A) Special Infrastructure Grant B) Urbanisation Premium Grant C) Performance Grant D) Disaster Management Grant
45. To be eligible for FC local body grants, one of the three entry-level criteria is:
A) Generating 50% own revenue B) Merging with adjacent districts C) Publication of provisional and audited accounts in the public domain D) Implementing accrual accounting universally
46. An Audit Inspection Report (AIR) must include observations, conclusions, recommendations, and:
A) Personal opinions of the auditor B) Deficiencies C) Political alignments D) Unverified rumors
47. The Manual of Instructions for Audit of Panchayati Raj Institutions (PRIs) was issued in:
A) July 2002 B) December 2002 C) October 2004 D) April 1993
48. Town management boards coming up around army stations are known as Cantonment Boards and are controlled by the:
A) Ministry of Home Affairs B) Ministry of Rural Development C) Defence Department D) State Government
49. Which entity functions as a village legislature under the 73rd Amendment?
A) Panchayat Samiti B) Block Panchayat C) Gram Sabha D) Zilla Parishad
50. According to CAG Auditing Standards on Reporting Fraud and Non-Compliance, auditors must report:
A) Significant non-compliance and fraud B) Corruption indicators and illegal acts C) Abuse D) All of the above
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