“200”, Aptitude Test
Questions and Answers for Finance Management Officer II
– Parliament.
ABSTRACT
This set of 200 multiple-choice
questions is designed to prepare candidates for the Finance Management
Officer Grade II online aptitude test. The questions cover key areas including
public finance management, accounting procedures, revenue collection,
expenditure control, internal controls, imprests, procurement, financial
reporting, and parliamentary oversight. Crafted at a degree-level difficulty,
each question includes four carefully designed answer options, with the correct
answer highlighted and accompanied by a clear rationale to reinforce
understanding. By reflecting real-world parliamentary financial scenarios and
emphasizing transparency, accountability, and compliance with public financial
regulations, this set serves as an effective study and self-assessment tool,
equipping candidates with the knowledge and skills needed to excel in the
aptitude assessment.
Prepared by:
Finance Management Officer II
Compiled by Johnson Yesaya Mgelwa.
A lawyer stationed in Dar-es-salaam.
0628729934.
Date: November 30, 2025
Dear applicants,
This collection of questions and answers
has been carefully prepared to help all of you to understand the key areas
tested during the interview. The goal is to provide a useful, and practical
study guide so you can all perform confidently and fairly in the selection
process. I wish you the best of luck, and may this resource support you in
achieving success!
Warm regards,
Johnson Yesaya Mgelwa
For Personal Use by Applicants Preparing
for Finance Management Officer II – National Assembly /Parliament interview.
ALL
QUESTIONS TOGETHER.
1. Which document is primarily used to verify the accuracy of Government revenue received before posting it into the IFMS system?
A. Deposit Slip B. government revenue Register C. Pay-in Advice Form D. Bank Statement
Answer: C
Rationale: A Pay-in Advice Form is the core document used to validate
and authorize Government revenue deposited in the bank before updating IFMS. It
connects the payer, amount, and vote or sub-vote. While deposit slips and bank
statements provide supporting evidence, they do not replace the structured
verification required for recording government revenue, and the register is
used after posting—not for initial validation.
2. In the Parliament’s financial environment, which control ensures that payments do not exceed the allocated Vote or Sub-Vote ceiling?
A. Payment Voucher Review B. Commitment Control Module C. Bank Reconciliation D.
Ledger Posting Verification
Answer: B
Rationale: The Commitment Control Module within IFMS is the safeguard
ensuring that funds are available under a specific Vote or Sub-Vote before any
payment is approved. Payment vouchers and ledger checks occur later, while bank
reconciliation deals with cash differences, not vote ceilings.
3. Which principle under IPSAS is most relevant when preparing
reports on Government revenue and expenditure for parliamentary oversight
committees?
A. Accrual Basis Emphasis B. Prudence Principle C. Cash Basis Recognition D.
Materiality Emphasis
Answer: C
Rationale: Tanzania central government, including Parliament, prepares
statutory reports using the IPSAS Cash Basis, meaning transactions are
recognized only when cash is received or paid. While accrual or prudence
concepts exist in broader accounting, they do not govern statutory
public-sector reporting in this setting.
4. When performing a bank reconciliation, which item would
typically cause the cashbook balance to be higher than the bank statement
balance?
A.Unpresented Cheques B. Bank Charges C. Dishonored Cheques D. Direct Bank
Payments
Answer: A
Rationale: Unpresented cheques reduce the cashbook balance but have not
yet been cleared by the bank, making the cashbook appear higher than the bank
statement. Other items—charges, dishonors, direct payments—decrease the bank
balance or increase discrepancies in the opposite direction.
5. Which expenditure document must be reviewed first to confirm
legality and authority before preparing a payment voucher?
A. Goods Received Note B. Local Purchase Order C. Treasury Warrant D. Internal
Audit Query Sheet
Answer: B
Rationale: A Local Purchase Order provides the first legal authorization
for expenditure, confirming procurement approval and fund availability. GRNs
verify delivery after procurement, Treasury Warrants allocate funds at macro
level, and audit queries arise after errors—not before PV preparation.
6. Which statement best describes the role of the Parliamentary
Accounts Committee (PAC)?
A. Reviews procurement plans before budget approval B. Approves monthly departmental financial reports C. Authorizes supplementary expenditure for urgent needs D. Examines CAG reports and recommends corrective actions
Answer: D
Rationale: PAC is mandated to review the Controller and Auditor
General’s reports and propose actions to enhance accountability. It does not
authorize expenditures, approve monthly reports, or manage procurement
planning.
7. Which of the following best explains why government revenue must
be banked promptly?
A. To increase departmental cash flow B. To comply with IFMS posting timelines C.
To minimize risks of loss or misuse D. To allow faster procurement processing
Answer: C
Rationale: Timely banking of Government revenue is required mainly to
reduce the risk of cash loss, misappropriation, or fraud. It is a legal and
internal control requirement rather than a cash-flow or procurement
consideration.
8. Which control measure is MOST appropriate when verifying payment
vouchers in the Parliament’s finance department?
A. Checking only arithmetic accuracy of amounts B. Verifying signatures of the issuing department only C. Confirming authorization, documentation, and budget availability D. Ensuring the payment is below threshold limits
Answer: C
Rationale: A complete payment voucher check includes verifying
documentation, approval authority, budget availability, and compliance with
regulations—not just arithmetic, signatures, or threshold compliance alone.
9. Which item would be classified as a reconciling item requiring
adjustment in the cashbook?
A. Uncredited Bank Deposit B. Standing Order Payment C. Unpresented Cheque D.
Deposits in Transit
Answer: B
Rationale: Standing Order Payments are bank-initiated deductions that
have not yet been recorded in the cashbook. They must be manually adjusted
in the cashbook to reflect the actual balance. Uncredited deposits and deposits
in transit usually adjust the bank side, while unpresented cheques are timing
differences but remain cashbook-side items without adjustment.
10. Which law provides the primary legal framework for managing
public funds in Tanzania?
A. Public Audit Act B. Budget Act C.
Public Finance Act D. Treasury Instructions Manual
Answer: C
Rationale: The Public Finance Act is the foundational statute that
governs management, control, and accountability for public financial resources.
Treasury Instructions guide implementation, while the Budget Act and Audit Act
have narrower scopes.
11. During budget execution in Parliament, which document authorizes
additional spending beyond approved estimates?
A. Supplementary Warrant B. Payment Voucher C. Quarterly Expenditure Report D.
Vote Book
Answer: A
Rationale: A Supplementary Warrant issued by the Minister for Finance
authorizes expenditures beyond the original approved estimates. PVs and reports
do not authorize spending, and the vote book only records allocations and
usage.
12. Which type of fraud risk is minimized by having separate
officers receiving government revenue and preparing deposit slips?
A. Payroll Fraud B. Collusion Fraud C. Misappropriation of Cash D. Procurement
Fraud
Answer: C
Rationale: Separating duties between revenue collection and recording
helps prevent cash misappropriation by ensuring no single officer controls the
entire revenue handling process. Payroll and procurement fraud are unrelated,
and collusion risk is managed differently.
13. What is the primary role of internal audit within the
Parliament’s financial structure?
A. Approving payment vouchers B. Providing independent assurance on internal controls C. Preparing revenue reports for committees D. Certifying bank reconciliations
Answer: B
Rationale: Internal audit ensures effectiveness of internal controls,
compliance, and risk management. It does not approve vouchers, prepare routine
reports, or certify reconciliations—these are management responsibilities.
14. When preparing monthly expenditure returns, which key element
must be included to support parliamentary oversight?
A. Number of suppliers used B. Number of invoices processed C. Procurement lead time analysis D. Variance between budget and actual spending
Answer: D
Rationale: Variance reporting allows oversight bodies to identify
overspending, underutilization, and compliance with budget laws. Supplier
numbers, invoice counts, and procurement timing are operational metrics, not
primary oversight indicators.
15. Which characteristic makes a Government payment voucher valid for processing?
A. It contains supplier contact details only B. It is supported by authorized and verified documents C. It includes lengthy narrative descriptions D. It has been typed by the originating officer
Answer: B
Rationale: A PV must be supported by fully authorized, verified documents such as LPOs, invoices, and GRNs. Typing, long narratives, or supplier contacts alone do not validate the voucher.
16. In the Parliament vote structure, which financial record tracks
balances after each approved expenditure?
A. Expenditure Flash Report B. Ledger Analysis Report C. Vote Book D. Treasury Circular
Answer: C
Rationale: The vote book records allocations, commitments, expenditures, and remaining balances. Flash reports are summaries, ledgers are system-generated, and circulars provide policy—not balances.
17. A difference caused by a bank charging interest on an overdraft
not recorded in the cashbook is classified as:
A. Error of Commission B. Cash Timing Difference C. Bank Adjustment Item D.
Book Adjustment Item
Answer: D
Rationale: Items present in the bank statement but missing in the
cashbook require book adjustments. They are not timing differences, nor system
errors, but cashbook update items.
18. Which component in IFMS ensures that payment processing in
Parliament aligns with approved procurement steps?
A. Budget Control Module B. Asset Register Module C. Procure-to-Pay Workflow D.
Payroll Management Module
Answer: C
Rationale: The Procure-to-Pay workflow integrates requisitioning,
approvals, LPOs, GRNs, and final payment, ensuring compliance with procurement
laws. Budget control checks ceilings, while asset and payroll modules are
unrelated.
19. Which of the following is a mandatory requirement before posting
Government revenue in the accounting system?
A. Verification of bank opening hours B. Confirmation of receipt authenticity C.
Supplier validation process D. Approval by a procurement committee
Answer: B
Rationale: Authenticating receipts ensures that the payment is genuine,
authorized, and corresponds to the correct revenue code. Other options do not
relate to revenue posting.
20. Which action best improves accuracy when preparing expenditure
reports for parliamentary committees?
A. Reconciling system reports with manual vote books B. Summarizing only large payments
C. Presenting expenditures without descriptions D. Relying solely on automated
system totals
Answer: A
Rationale: Reconciling IFMS reports with manual vote books ensures
accuracy, completeness, and consistency. Automated totals alone may omit
adjustments, and summaries or missing descriptions weaken reporting quality.
21. Which principle of internal control is demonstrated when
Parliament separates duties between the officer preparing vouchers and the
officer approving them?
A. Authorization Principle B. Segregation of Duties C. Logical Access Control D.
Audit Trail Control
Answer: B
Rationale: Segregation of duties prevents fraud and errors by ensuring
that no individual controls all stages of a transaction. Authorization, access
rights, and audit trails support control but do not replace this core
requirement.
22. Which type of expenditure requires prior commitment before any
payment voucher is raised?
A. Petty Cash Reimbursement B. Contractual Payments C. Emergency Relief
Expenditure D. Minor Office Supplies
Answer: B
Rationale: Contractual payments must be committed to confirm fund
availability and compliance with the PFM Act. Petty cash and minor supplies
often follow simplified procedures, while emergencies follow special protocols.
23. Which element MUST appear on a valid Government receipt for government
revenue?
A. Name of issuing officer only B. Tender number and fiscal stamp C. Supplier tax identification number D. Revenue code and authorized signature
Answer: D
Rationale: Revenue code and authorized signature authenticate the
receipt for Government revenue. Supplier TINs, tender numbers, and stamps are
unrelated to government revenue receipts.
24. Which report is most useful for identifying unauthorized
spending in Parliament’s financial operations?
A. Daily Cash Position Report B. Audit Findings Report C. Vote Book Summary
Report D. Payroll Exception Report
Answer: B
Rationale: Unauthorized spending is primarily flagged through internal
or external audit findings. Vote books show variance but not legality, cash
reports focus on liquidity, and payroll reports cover salary anomalies.
25. Which item below represents a timing difference in bank
reconciliation?
A. Bank Charges Not Recorded B. Unauthorized Withdrawal C. Unpresented Cheque
D. Error in Cashbook Addition
Answer: C
Rationale: Unpresented cheques are timing differences because they are
recorded in the cashbook but not yet cleared by the bank. Charges and errors
require book adjustments, while unauthorized withdrawals are irregularities
requiring investigation.
26. Which document is used to confirm that Parliament has received
goods or services before processing payment?
A. Goods Received Note B. Delivery Note C. Invoice Summary Sheet D. Contract
Agreement Copy
Answer: A
Rationale: A Goods Received Note confirms delivery and acceptance of
goods or services, serving as a crucial control document before payment.
Delivery notes come from suppliers and are not sufficient on their own, while
invoices and contracts support the transaction but do not confirm receipt.
27. Which financial record helps Parliament monitor commitments made
against approved allocations?
A. Bank Statement B. Vote Book C. Asset Register D. Ledger Control Sheet
Answer: B
Rationale: The vote book tracks allocations, commitments, expenditures,
and balances, ensuring expenditures do not exceed approved funds. Bank
statements show cash, asset registers track assets, and ledger sheets summarize
postings but do not track commitments.
28. Which entity is responsible for authorizing the release of funds
to Parliament under the approved national budget?
A. CAG B. Treasury Registrar C. Permanent Secretary, Ministry of Finance D. Controller of Budget
Answer: D
Rationale: The Controller of Budget
is constitutionally mandated to release funds to MDAs, including Parliament,
following the budget approved by the National Assembly. The Permanent Secretary
or Treasury Registrar administers funds internally, while the CAG audits
financial statements after funds are disbursed.
29. Which factor would most likely cause a discrepancy between
cashbook and bank records in Parliament’s revenue account?
A. Approved Payment Voucher B. Direct Bank Deposit by Payer C. Journal Voucher
Adjustment D. LPO Issuance
Answer: B
Rationale: Direct bank deposits made by revenue payers may appear in the
bank statement before being captured in the cashbook, causing a temporary
discrepancy. Payment vouchers, JVs, and LPOs relate to expenditures or
commitments, not bank/cash differences.
30. Which procurement document authorizes Parliament to engage a
supplier for specific goods or services?
A. Bid Evaluation Report B. Inspection Certificate C. Local Purchase Order D. Quotation
Comparison Sheet
Answer: C
Rationale: The Local Purchase Order legally authorizes procurement from
a supplier. Evaluation reports and comparison sheets help select suppliers,
while inspection certificates confirm delivery after procurement—not before.
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