Departmental (other) • 2026 • Paper-V
Under SR 202, Heads of Office must show Service Books to Government servants:
A)
Every month
B)
Every six months
C)
Every year
D)
Only before retirement
Option C is correct: Every year.
Departmental (other) • 2026 • Paper-V
Under Rule 21 of GFR 2017, the standard of vigilance expected from an officer incurring public expenditure is comparable to:
A)
the care expected from a trained auditor
B)
the vigilance a person of ordinary prudence would exercise over his own money
C)
the discretion of a sanctioning authority in administrative matters
D)
the scrutiny applied by the Ministry of Finance
Option B is correct: the vigilance a person of ordinary prudence would exercise over his own money.
Departmental (other) • 2026 • Paper-V
The _______ must see that all entries in the service book of a government servant are duly made and attested.
A)
Head of the Office
B)
Administrative Head
C)
Superior
D)
Audit Officer
Option A is correct: Head of the Office.
Departmental (other) • 2026 • Paper-V
Which statement best reflects the principle under F.R. 17(1)?
A)
Pay is attached to the appointment order, not actual duty
B)
Pay and allowances continue until a replacement joins
C)
Pay and allowances are linked to assumption and discharge of duties of the post
D)
Pay starts from the date of selection by the competent authority
Option C is correct: Pay and allowances are linked to assumption and discharge of duties of the post.
Departmental (other) • 2026 • Paper-V
A Service Book is primarily maintained to record ________.
A)
the verified service particulars required for pension, leave and retirement-related scrutiny
B)
the official record of appointments, pay fixation, increments, transfers and leave of a government servant
C)
every step in the official life of a government servant
D)
the administrative and financial entries necessary for service verification
Option C is correct: every step in the official life of a government servant.
Departmental (other) • 2026 • Paper-V
Under Rule 21 of GFR 2017, the expenditure from public money should not be prima facie more than the ________ demands.
A)
budget provision
B)
sanctioning authority
C)
financial year
D)
occasion
Option D is correct: occasion.
Departmental (other) • 2026 • Paper-V
The efficiency of persons handling information in a department is judged by their ability to dispose of issues with ________.
A)
procedural accuracy and proper documentation
B)
timely submission and administrative consistency
C)
speed and quality
D)
transparency and observance of hierarchy
Option C is correct: speed and quality.
Departmental (other) • 2026 • Paper-IV
Vouchers relates to
A)
Cash receipts
B)
Cash payment
C)
Credit transactions
D)
All of these
Option D is correct: All of these.
Departmental (other) • 2026 • Paper-IV
The Audit Officer shall have his Audit Inspection Report and Schedules completely written up__________ and the printed copies of the report being sent to the Local Authority as soon as possible.
A)
within 1 month after the close of the audit.
B)
within 2 months after the close of the audit
C)
at an earliest after the close of the audit
D)
immediately after the close of the audit
Option B is correct: within 2 months after the close of the audit.
Departmental (other) • 2026 • Paper-IV
Under the Mizoram Audit Manual, 2014, all programmes for special audit/surprise verification of cash balances shall be chalked out by the
A)
Director, Local Fund Audit
B)
Finance Department, Government of Mizoram
C)
Director, Local Fund Audit after consultation with the Finance Department.
According to the Mizoram Audit Manual 2014, the responsibility for planning and executing the audit schedule, including special audits and surprise verifications of cash balances, rests with the Director of Local Fund Audit. The Director is the executive head of the Local Fund Audit department and is tasked with ensuring the financial propriety and accuracy of accounts across various government offices and local bodies. While the Finance Department provides overall policy guidelines and oversight, the operational 'chalking out' of specific audit programmes and surprise checks is the administrative prerogative of the Director, Local Fund Audit to maintain the element of surprise and professional independence in the audit process.
Departmental (other) • 2026 • Paper-IV
A good audit report must at least meet one of the following qualifications
A)
It should offer constructive and timely suggestions to the management/authority
B)
It should not only point out mistakes but also offer remedial measures
C)
It should not only be based on factual information but also includes Auditor’s view or opinion
D)
All of the above
Option D is correct: All of the above.
Departmental (other) • 2026 • Paper-IV
The group-wise register of members maintained under the MSGEGIS, 2014 shall be verified and attested by the DDO __________.
A)
Every month
B)
Every quarter
C)
Once in a year
D)
Once in two years
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS), 2014, the Drawing and Disbursing Officer (DDO) is responsible for maintaining the group-wise register of members. To ensure the accuracy of the membership list, the contributions deducted, and to account for any new entrants or exits (retirements/resignations), the rules mandate that the DDO must verify and attest the register on a quarterly basis. This periodic verification prevents discrepancies in insurance claims and ensures that the subscription records are up-to-date before being forwarded to the concerned treasury or administrative department.
Departmental (other) • 2026 • Paper-IV
Any doubt regarding the interpretation of the MSGEGIS, 2014 shall be referred to the __________.
A)
Chief Controller of Accounts
B)
Finance Commissioner
C)
General Administration Department (GAD)
D)
Finance Department (APF)
The Mizoram State Government Employees Group Insurance Scheme (MSGEGIS), 2014, is an administrative and financial welfare scheme for state employees. According to the rules governing the scheme, the Finance Department (specifically the APF or Accumulated Pension Fund section/wing) is the nodal authority responsible for the administration, implementation, and interpretation of the scheme's provisions. Therefore, any ambiguity or doubt regarding the interpretation of the MSGEGIS 2014 rules is referred to the Finance Department (APF) for a final decision. The Chief Controller of Accounts handles accounting, the Finance Commissioner is a high-level administrative head, and the GAD handles general administration, but the specific operational control of this insurance scheme lies with the Finance Department (APF).
Departmental (other) • 2026 • Paper-IV
Under O.M. No. 11013/9/89-Estt. (A), dated 27-11-1990, intimation to the prescribed authority was necessary where the expenditure incurred on repairs or minor construction work exceeded Rs._____________.
A)
5,000
B)
10,000
C)
20,000
D)
50,000
Option C is correct: 20,000.
Departmental (other) • 2026 • Paper-IV
The Auditors in their Audit Reports of __________ Audit should reflect their findings of the financial and physical aspects as far as practicable for further appropriate action by the Government.
A)
Regularity
B)
Performance
C)
Detailed
D)
Special
Option B is correct: Performance.
Departmental (other) • 2026 • Paper-IV
A Group ‘A’ employee shall subscribe __________ per month under the MSGEGIS 2014.
A)
500
B)
400
C)
300
D)
200
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014, the monthly subscription amounts are categorized based on the group/grade of the employee. For Group 'A' employees, the prescribed monthly subscription is ₹500. Group 'B' employees typically subscribe ₹300, and Group 'C' and 'D' employees subscribe ₹200. Therefore, option (a) is the correct subscription amount for a Group 'A' employee.
Departmental (other) • 2026 • Paper-IV
The primary function of audit is to verify the accuracy and completeness of accounts maintained to secure
A)
That all revenues and receipts are collected and are brought to account under proper head.
B)
That all expenditure and disbursements are authorized, vouched and correctly classified.
C)
That the Final Accounts represents a complete and true statement of financial transactions it purports to exhibits.
D)
All of the above.
Option D is correct: All of the above..
Departmental (other) • 2026 • Paper-IV
The Mizoram State Government Employees Group Insurance Scheme, 2014 replaced the __________.
A)
MSGEGIS, 1987
B)
MSGEGIS, 1992
C)
MSGEGIS, 1997
D)
MSGEGIS, 2000
The Mizoram State Government Employees Group Insurance Scheme (MSGEGIS), 2014 was introduced to modernize and replace the previous group insurance framework for state employees. The scheme it superseded was the MSGEGIS, 1987. The 2014 scheme introduced revised contribution rates and updated benefit structures to provide better financial security to the employees and their nominees in the event of death or retirement. Options b, c, and d are incorrect as there were no major overarching MSGEGIS schemes established in those specific years that were replaced by the 2014 version.
Departmental (other) • 2026 • Paper-IV
Countersignature of __________ against the grants/funds received by the client organization should not be done by the Audit Officer unless physical verification had been conducted while conducting audit of the accounts.
A)
Audited Certificate
B)
Utilization Certificate
C)
Annual Statement of Accounts
D)
Balance Sheet
Option B is correct: Utilization Certificate.
Departmental (other) • 2026 • Paper-IV
The amount accumulated in the Savings Fund under the MSGEGIS, 2014 carries __________ simple interest per annum.
A)
7%
B)
8%
C)
10%
D)
12%
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS), 2014, the contributions made by the employees are deposited into a Savings Fund. According to the scheme's guidelines and rules governing the accumulation of these funds, the amount accumulated in the Savings Fund carries a simple interest of 8% per annum. This interest is credited to the account of the subscriber to ensure the growth of the fund over the tenure of their service. Options a (7%), c (10%), and d (12%) are incorrect as they do not align with the statutory interest rate prescribed in the MSGEGIS 2014 regulations.
Departmental (other) • 2026 • Paper-IV
A member of the MSGEGIS, 2014 may cancel a nomination at any time by sending a notice to the __________.
A)
Head of Office
B)
Treasury Officer concerned
C)
Chief Controller of Accounts
D)
Finance Commissioner
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS), 2014, the administration of subscriptions and nominations is handled through the Treasury. According to the scheme's rules regarding nominations, a member who has already made a nomination may cancel it or nominate a new person at any time. To effect this change or cancellation, the member must send a written notice to the Treasury Officer concerned, as the Treasury is the primary authority responsible for maintaining the records of contributions and the disbursement of benefits to nominees upon the death of the member. The Head of Office (Option a) typically forwards documents, but the official notice for cancellation of nomination is directed to the Treasury Officer. The Chief Controller of Accounts (Option c) and Finance Commissioner (Option d) are higher administrative authorities and are not involved in the routine processing of individual member nominations.
Departmental (other) • 2026 • Paper-IV
In respect of transactions in immovable property outside India or with foreigners under Rule 18-A, permission may be assumed to have been granted if no communication is received from the competent authority within __________.
A)
30 days
B)
45 days
C)
60 days
D)
90 days
Option C is correct: 60 days.
Departmental (other) • 2026 • Paper-IV
Under MSGEGIS, 2014, the insurance cover and the accumulation in the Savings Fund may be paid to the nominees or heirs after a lapse of a period of __________ following the month of disappearance.
A)
three months
B)
six months
C)
one year
D)
three years
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS), 2014, specific provisions are made for cases where a government employee disappears. According to the scheme rules, if an employee is missing and their whereabouts are unknown, the insurance cover and the accumulated amount in the Savings Fund are not paid immediately. Instead, a waiting period is mandated to ensure that the disappearance is not temporary. The rules stipulate that these benefits may be paid to the nominees or legal heirs after a lapse of one year following the month of disappearance. This aligns with general administrative and legal norms regarding the presumption of death or permanent disappearance in government service schemes.
Departmental (other) • 2026 • Paper-IV
MSGEGIS 2014 does not apply to persons recruited under the State Government after attaining the age of __________ years.
A)
45
B)
50
C)
55
D)
58
The Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014 is a social security measure designed to provide financial assistance to the families of government employees. According to the rules governing the scheme, eligibility for enrollment is tied to the age of the employee at the time of recruitment. Specifically, the scheme does not apply to persons who are recruited into the State Government service after they have already attained the age of 50 years. This age limit is set because the insurance premiums and the risk assessment for the group insurance are calculated based on the service tenure and age profile of the employees. Therefore, anyone appointed after the age of 50 is excluded from the coverage of MSGEGIS 2014.
Departmental (other) • 2026 • Paper-IV
No Audit Officer is ordinarily allowed to conduct the same audit on __________ consecutive occasions
A)
2
B)
3
C)
4
D)
5
Option B is correct: 3.
