WBA&AS Mock Test | Paper IV Model Answer Discussion | Civil Audit, Accounts & Service Rules Part-II

WBA&AS Mock Test | Paper IV Model Answer Discussion | Civil Audit, Accounts & Service Rules Part-II 📚 *WBA&AS Limited Departmental Examination – Mock Test Answer Discussion (21 June 2026)* In this video, we discuss the *Model Answers of Paper IV – Civil Audit, Accounts and Service Rules* prepared for the WBA&AS Limited Departmental Examination. Topics Covered: ✅ Standards of Financial Propriety (WBFR Rule 35) ✅ Contingent Expenditure and Types of Contingencies ✅ Re-appropriation of Funds (WBFR Rules 376–381) ✅ Voted Expenditure vs Charged Expenditure ✅ Appropriation and Budgetary Control ✅ Lien, Duty, Joining Time and Foreign Service (WBSR Part I) ✅ Substantive Pay vs Special Pay and Personal Pay ✅ Counting of Service for Increments in a Time Scale ✅ Duties of Controlling Officer before Countersigning TA Bills ✅ Half Pay Leave vs Leave Not Due ✅ General Rules for Re-appropriation of Funds ✅ Expenditure Charged upon the Consolidated Fund of the State ✅ Types of Contingent Charges under WBFR Chapter IV ✅ Responsibilities of Controlling Officer regarding Contingent Expenditure ✅ Checks Exercised by Treasury Officer on Claims Presented ✅ IFMS-based Treasury Controls and Post-Payment Responsibilities WBA&AS Limited Departmental Examination WBA&AS Direct Recruitment Examination Internal Audit Officers Treasury Officers and DDOs Government Employees of West Bengal Departmental Examination Aspirants 📖 References: West Bengal Financial Rules (WBFR) West Bengal Service Rules (WBSR Part I & II) West Bengal Treasury Rules (WBTR) Constitution of India IFMS Guidelines, Government of West Bengal 🔔 Subscribe for: ✔️ WBA&AS Paper-wise Guidance ✔️ PYQ Discussions ✔️ Mock Test Answer Discussions ✔️ WBFR, WBSR & WBTR Classes ✔️ Civil Audit & Accounts Concepts ✔️ Departmental Examination Preparation #WBAAS #WBFR #WBSR #WBTR #CivilAudit #GovernmentAccounts #TreasuryRules #DepartmentalExamination #InternalAudit #WBAASGuide #MockTest #WestBengalFinance #IFMS #AuditAndAccounts #WBAASLDE