March, 2022
Financial Reports prepared with intention to meet the information needs of users who are unable to require the preparation of financial reports tailored to meet their specific information needs are called ________.
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March, 2022 ATS Part II Public Sector Accounting Past Questions
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March, 2022
The legislative organ that performs a post mortem function on the report submitted by the Auditor-General is _______.
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March, 2022
The method of effecting payments from one year end to another, through the medium of the computer without manual intervention beyond inputting the payment date is called ________.
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March, 2022
In the newly adopted Financial Statements (IPSAS 1), Balance sheet is now replaced with ________.
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March, 2022
Any officer found guilty of contravention of any of the provisions of the Code of Conduct Tribunal shall appeal to _________.
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March, 2022
The sector of the economy that is concerned with the transactions of Government is referred to as
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March, 2022
A period of service after an officer has served for a period not less than the period for which he is qualified for pension or gratuity is called ________.
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March, 2022
The materials purchased for general stock for which the final vote if charged cannot be stated at the time of purchase are called _______.
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March, 2022
The authority that confers power on the officer controlling expenditure or a vote to incur expenditure is called ___________.
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March, 2022
Amount of money set aside to meet daily and routine cash payments, the vouchers of which cannot be presented to a Sub-Accounting Officer immediately is called _________.
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March, 2022
The Committee that is set up in accordance with Section 162(6) of the Constitution to administer the Federation Account at the State Level is called
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March, 2022
The appointment of the Auditor-General is subject to ……………….. by the National Assembly
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March, 2022
The ________ is an officer who is “accountable” for the receipts and payments of government financial activities in the Ministry, Extra-Ministerial Department and Agencies (MDA)
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March, 2022
The legal framework that provides for the “Prudent Public Financial Management“ of the resources, in order to ensures accountability and transparency in handling the nation’s resources is ________.
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March, 2022
In line with the Public Financial Management Reforms the monthly transcript rendered or submitted by the Ministries, Extra-Ministerial Department and Agencies (MDA’s) to the Accountant-General of the Federation is now kn…
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March, 2022
The public fund set aside to mitigate the unforeseen circumstances such as Ebola Disease, COVID ’19, Fire Control etc. is known as ________.
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March, 2022
Audit of economy, efficiency and effectiveness is also called ________.
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March, 2022
The technique for ensuring that there is strict compliance with openness, competitiveness, cost accuracy, rules and procedures in the award of contract is called ________.
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March, 2022
The control concept that has to do with various measures that National Assembly/Parliament can use for purpose of controlling use of public fund is called _______.
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March, 2022
The ___________ warrant allows an officer to spend more than the budgeted amount
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