← LDC to UDC (LDE)
Past Questions
Recovery of Subscription during Leave without Pay (Extra Ordinary Leave):
A)
Continues automatically
B)
Is not possible, arrears shall be recovered with interest in not more than 3 (three) installments following resumption of duty after leave
C)
Is paid by the Treasury
D)
Is waived
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014, subscriptions are typically deducted from the monthly salary of the employee. When an employee is on Leave Without Pay (Extra Ordinary Leave), there is no salary from which to deduct the subscription, making automatic recovery impossible. To ensure the continuity of the insurance cover and the validity of the policy, the scheme mandates that the arrears for the period of leave must be recovered upon the employee's return to duty. According to the scheme's guidelines, these arrears, along with applicable interest, must be recovered in a maximum of 3 (three) installments to regularize the account.
The Government accounts are kept in which three parts?
A)
Consolidated Fund, Public Account, Capital Account
B)
Consolidated Fund, Contingency Fund, Public Account
C)
Revenue Account, Capital Account, Debt Account
D)
Consolidated Fund, Capital Account, Revenue Account
In government accounting (specifically based on the Constitution of India and standard Commonwealth accounting systems), government funds are categorized into three distinct parts:
1. **Consolidated Fund**: This is the most important fund. All revenues received by the government, all loans raised, and all money received by the government in other ways flow into this fund. No money can be withdrawn from this fund without legislative authorization (Appropriation Act).
2. **Contingency Fund**: This is an imprest account placed at the disposal of the government to meet unforeseen or urgent expenditures pending authorization by the legislature. It is used for 'contingencies'.
3. **Public Account**: This fund contains money that is held by the government in trust for others (e.g., Provident Funds, Small Savings). Payments from this account do not typically require legislative appropriation as the government is merely acting as a banker.
Options a, c, and d are incorrect because 'Capital Account' and 'Revenue Account' are classifications of expenditure/receipts within the budget, not the structural 'parts' or 'funds' in which the government accounts are kept.
Under DFPR, 1978, which of the following is NOT a guiding principle for creation of a supernumerary post?
A)
The post is created for accommodating an officer who cannot be fitted into a regular post.
B)
The post is created for a specific period until a regular vacancy becomes available
C)
The post should carry the same pay scale as that of the Officer’s substantive post.
D)
The post is created permanently for strengthening the cadre.
Under the Delegation of Financial Power Rules (DFPR), a 'supernumerary post' is a temporary arrangement created to solve a specific administrative problem without increasing the permanent sanctioned strength of the cadre.
1. Option (a) is a valid principle: Supernumerary posts are often created to accommodate an officer who cannot be fitted into an existing regular post (e.g., due to seniority disputes or repatriation).
2. Option (b) is a valid principle: These posts are typically temporary and exist only until a regular vacancy arises or the specific purpose is served.
3. Option (c) is a valid principle: To ensure the officer does not suffer a loss in pay or status, the supernumerary post must carry the same pay scale as the officer's substantive post.
4. Option (d) is INCORRECT: A supernumerary post is, by definition, NOT created permanently. If a post is created permanently to strengthen the cadre, it is called a 'sanctioned post' or 'permanent post,' not a supernumerary post. Therefore, option (d) is NOT a guiding principle for the creation of a supernumerary post.
What is ‘Appropriation’ under DFPR, 1978?
A)
Allocation of funds to the Consolidated Fund of India
B)
Utilization of funds for unapproved schemes
C)
Assignment to meet specified expenditure of funds under specified heads
D)
Refund of unutilized funds to Treasury
Under the Delegation of Financial Power Rules (DFPR) 1978 and general government accounting principles, 'Appropriation' refers to the legal authorization to spend a specific amount of money for a specific purpose. It is the process of assigning funds to particular 'heads of account' (budgetary codes) to ensure that expenditure is incurred only for the intended objective as approved by the legislature.
- Option (a) is incorrect because funds are allocated *from* the Consolidated Fund, not *to* it.
- Option (b) is incorrect because appropriation is specifically for *approved* expenditures; spending on unapproved schemes would be an unauthorized expenditure.
- Option (d) is incorrect as the refund of unutilized funds is referred to as a 'surrender' or 'lapse' of funds, not appropriation.
All Financial Powers, not specifically delegated to any authority by the rules, shall vest in the –
A)
Chief Secretary
B)
Administrative Head of Department
C)
Finance Ministry
D)
Planning Ministry
Under the Delegation of Financial Power Rules (DFPR), the general principle of financial administration is that all financial powers, unless specifically delegated to a lower authority (such as a Head of Office or a Drawing and Disbursing Officer) by the rules, remain vested in the Administrative Head of the Department (HOD). The HOD is the primary authority responsible for the financial management of the department and acts as the conduit between the Finance Department and the subordinate offices.
- Option (a) Chief Secretary: While the Chief Secretary is the highest administrative officer, they do not hold the specific delegated financial powers of every individual department.
- Option (c) Finance Ministry: The Finance Ministry/Department frames the rules and provides the budget, but the operational 'vesting' of power for departmental expenditure lies with the HOD.
- Option (d) Planning Ministry: The Planning Ministry is involved in policy and allocation, not the day-to-day financial administration of departmental rules.
As per Rule 7 of GFR 2017, all moneys received by or on behalf of the Government either as dues of Government or for deposit, remittance or otherwise, shall be brought into Government Account –
A)
within 24 hours
B)
within the same day
C)
without delay
D)
as soon as possible
According to Rule 7 of the General Financial Rules (GFR) 2017, which governs the handling of government funds, it is explicitly stated that 'All moneys received by or on behalf of the Government either as dues of Government or for deposit, remittance or otherwise, shall be brought into Government Account without delay.' This rule is designed to ensure transparency, prevent the misappropriation of funds, and ensure that government revenue is credited to the consolidated fund or public account promptly. While 'as soon as possible' or 'within 24 hours' might seem logically similar, the specific legal phrasing used in the GFR 2017 text is 'without delay'.
When an employee is promoted to a higher Group, the changed rate of subscription usually takes effect :
A)
From the date of Departmental Promotion Committee (DPC)
B)
From the first day of the following month/next due cycle if subscription already deducted at lower rate for the month
C)
From the next financial year
D)
From the next quarter
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014, subscription rates are tied to the Group (grade) of the employee. When an employee is promoted to a higher Group, their subscription rate must increase to match the new grade. In administrative payroll processing, if the subscription for the current month has already been deducted at the previous (lower) rate, the adjusted higher rate cannot be applied retroactively to that specific month's deduction cycle. Therefore, the changed rate takes effect from the first day of the following month or the next available due cycle to ensure seamless accounting and recovery of the insurance premium. Option (a) is incorrect because the DPC date is the date of recommendation, not necessarily the date of joining or payroll adjustment. Options (c) and (d) are incorrect as insurance subscriptions are monthly obligations and do not wait for financial years or quarters to be updated.
As per Rule 35 of GFR 2017, all loss of immovable property exceeding _________ such as buildings, communications, or other works, caused by fire, flood, cyclone, earthquake or any other natural cause, shall be reported at once by the subordinate authority concerned to Government through the usual channel.
A)
Rs 5,000/-
B)
Rs 25,000/-
C)
Rs 50,000/-
D)
Rs 1,00,000/-
According to Rule 35 of the General Financial Rules (GFR) 2017, which deals with the 'Loss of Public Property', there are specific reporting requirements for losses. Specifically, Rule 35 stipulates that any loss of immovable property (such as buildings, communications, or other works) caused by natural calamities like fire, flood, cyclone, or earthquake, which exceeds the value of Rs 50,000/-, must be reported immediately by the subordinate authority to the Government through the proper channel. This ensures that the government is informed of significant infrastructure damage for the purpose of assessment and allocation of funds for repair or replacement.
Significant expenditure incurred with the object of acquiring tangible assets of a permanent nature or enhancing the utility of existing assets, shall broadly be defined as-
A)
Revenue Expenditure
B)
Capital Expenditure
C)
Charged Expenditure
D)
Voted Expenditure
In government accounting and general finance, expenditures are categorized based on their nature and purpose.
1. **Capital Expenditure (Correct):** This refers to funds used by a government or organization to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment. The key characteristics are that the asset is of a 'permanent nature' (long-term) and it either creates a new asset or 'enhances the utility' (increases the efficiency or lifespan) of an existing asset. This matches the definition provided in the question.
2. **Revenue Expenditure (Incorrect):** These are short-term expenses used for the day-to-day operational functioning of the government (e.g., salaries, office stationery, electricity bills). They do not result in the creation of a permanent asset.
3. **Charged Expenditure (Incorrect):** This is a constitutional/legal classification referring to expenditure that is 'charged' upon the Consolidated Fund and does not require a vote by the legislature (e.g., salaries of the President or Judges).
4. **Voted Expenditure (Incorrect):** This refers to expenditure that is submitted to the legislature for approval and voting before it can be spent.
Under NPS, each employee is allotted a unique account number called:
A)
PAN
B)
PRAN
C)
UAN
D)
NPS ID
Under the National Pension System (NPS), every subscriber is allotted a unique 12-digit permanent account number known as the Permanent Retirement Account Number (PRAN). This number remains the same throughout the subscriber's life, regardless of changes in employment or location, making the account portable.
Why other options are incorrect:
- a. PAN (Permanent Account Number) is a unique alphanumeric identifier issued by the Income Tax Department of India for tax purposes.
- c. UAN (Universal Account Number) is the unique identifier used for the Employees' Provident Fund (EPF) organization.
- d. NPS ID is a generic term and not the official technical name of the unique account number used in the system.
As per Rule 33(1) of GFR 2017, petty losses are losses which does not exceed Rupees __________ (need not be reported) is-
A)
5,000/-
B)
10,000/-
C)
25,000/-
D)
50,000/-
According to Rule 33(1) of the General Financial Rules (GFR) 2017, which deals with the 'Loss of Public Money', there is a provision regarding the reporting of losses. The rule specifies that losses of public money, stores, or other government property must be reported to the appropriate authority. However, 'petty losses' are exempted from the formal reporting process if they do not exceed a certain threshold. As per the current GFR 2017 guidelines, petty losses are defined as those which do not exceed Rupees 10,000/-. Therefore, losses within this limit do not need to be reported as per the specific provision of Rule 33(1).
According to GFR, 2017, ‘Accounts Officer’ means:
A)
Officer in charge of cash handling
B)
Head of an office responsible for accounts
C)
Officer of Audit Department
D)
Officer from Finance Department
Under the General Financial Rules (GFR) 2017, the term 'Accounts Officer' is defined in the context of the administrative and financial management of a government office. Specifically, it refers to the Head of the Office (HOO) or an officer designated as such who is responsible for the maintenance of accounts, the preparation of financial statements, and ensuring that expenditures are incurred according to the rules.
- Option (a) is incorrect because the officer in charge of cash handling is typically the 'Cashier' or 'Drawing and Disbursing Officer' (DDO) in a specific capacity, but the 'Accounts Officer' role encompasses the broader responsibility of accounting oversight.
- Option (c) is incorrect because an Officer of the Audit Department performs external or internal audit functions to verify accounts, rather than being the 'Accounts Officer' responsible for maintaining them.
- Option (d) is incorrect because while the Finance Department sets the rules, the 'Accounts Officer' is a functional role within the specific office or department managing its own accounts.
What happens to the subscription amount of the member in case of death while in service?
A)
It is forfeited
B)
It is returned without interest
C)
Insurance amount is paid to nominee along with savings
D)
Only the savings portion is returned
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014, the scheme operates as a combination of an insurance cover and a savings component. The monthly subscription is divided into two parts: one part goes towards the insurance premium and the other towards the savings account of the member. In the event of the death of a member while in service, the scheme provides for the payment of the full Sum Assured (the insurance amount) to the designated nominee. Additionally, the accumulated savings portion of the subscription, along with any applicable interest, is also paid out to the nominee. Therefore, the nominee receives both the insurance benefit and the savings component.
The authority primarily responsible for timely deduction and remittance of subscription is :
A)
Director, Accounts & Treasuries
B)
Employee’s Bank
C)
The Drawing and Disbursing Officer
D)
The Accountant General
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014, the Drawing and Disbursing Officer (DDO) is the administrative authority responsible for the payroll of the employees under their jurisdiction. The DDO's primary duties include the timely deduction of the monthly subscription from the employee's salary and ensuring that these funds are remitted to the government treasury/account.
- Option (a) Director, Accounts & Treasuries: This office oversees the overall accounting and treasury management but does not handle individual employee salary deductions.
- Option (b) Employee’s Bank: The bank only receives the net salary after deductions have already been made by the DDO.
- Option (d) The Accountant General: The AG performs auditing and accounting functions at a higher level but is not responsible for the primary act of deducting subscriptions from monthly pay.
The main objective of General Financial Rules is:
A)
To regulate private sector financial operations
B)
To provide principles and procedures for financial transactions of the Government
C)
To prescribe taxation policies
D)
To issue bank credit guidelines
The General Financial Rules (GFR) serve as the primary framework for the management of public finances. Their main objective is to ensure that public money is spent with economy, efficiency, and transparency. They provide the standardized principles and procedures that government departments must follow when handling financial transactions, such as procurement, budgeting, and accounting.
Why other options are incorrect:
- Option (a) is incorrect because GFR applies specifically to the public sector/government, not private sector operations.
- Option (c) is incorrect because taxation policies are formulated through the Finance Act and Budgetary legislation, not through the administrative rules of GFR.
- Option (d) is incorrect because bank credit guidelines are issued by the Central Bank (e.g., Reserve Bank of India), not by the General Financial Rules of the government.
As per Rule 9 of GFR 2017, it is the duty of the Department of the Central Government concerned to ensure that the receipts and dues of the Government are correctly and promptly assessed, collected and duly credited to the -
A)
Consolidated Fund
B)
Public Account
C)
Either (a) or (b)
D)
None of these
According to Rule 9 of the General Financial Rules (GFR) 2017, which deals with the 'Responsibility for the assessment and collection of Government dues', it is the duty of the concerned Department of the Central Government to ensure that all receipts and dues of the Government are correctly and promptly assessed, collected, and duly credited to the Consolidated Fund of India.
Reasoning for options:
- Option (a) is correct because the Consolidated Fund is the primary account where all revenues received by the Government (taxes, duties, etc.) are credited.
- Option (b) is incorrect because the Public Account contains money that does not belong to the government but is held by it in trust (e.g., provident funds, small savings), rather than general government receipts and dues.
- Option (c) is incorrect as the rule specifically mandates the Consolidated Fund for government dues.
Which among the following is/are the duties and responsibilities of a Controlling Officer in respect of funds placed at his disposal?
A)
That the expenditure does not exceed the budget allocation.
B)
That the expenditure is incurred for the purpose for which funds have been provided
C)
That the expenditure is incurred in public interest
D)
All the above
In government financial management and accounting rules (such as the General Financial Rules), a Controlling Officer is the official who is responsible for the financial administration of a specific department or unit. Their duties and responsibilities include:
1. Budgetary Control: Ensuring that the total expenditure does not exceed the sanctioned budget allocation (Option a).
2. Purpose Alignment: Ensuring that funds are utilized strictly for the specific purpose for which they were allocated and not diverted for unauthorized uses (Option b).
3. Propriety and Public Interest: Ensuring that the expenditure is reasonable, necessary, and incurred in the public interest, adhering to the principle of financial propriety (Option c).
Since all three statements are core responsibilities of a Controlling Officer, the correct answer is 'All the above'.
Once a sanction is accorded, the expenditure must be incurred within the –
A)
Same Financial Year
B)
Sanction currency period
C)
Calendar year
D)
Five year plan period
In government financial rules, including the Delegation of Financial Power Rules (DFPR), a 'sanction' is the formal approval for expenditure. Every sanction has a specific validity period, known as the 'currency of the sanction.' If the expenditure is not incurred within this specified period, the sanction lapses, and a fresh sanction or a re-validation is required. While many sanctions are tied to the financial year, the technical term for the window of time during which a sanction remains valid for expenditure is the 'sanction currency period.' Therefore, option (b) is the most accurate technical answer. Option (a) is a common timeframe but not the defining rule for all sanctions; option (c) is incorrect as government accounts follow the financial year (April-March), not the calendar year; and option (d) refers to long-term planning, not the validity of individual expenditure sanctions.
What is the matching contribution made by the Government of Mizoram towards NPS?
A)
10%
B)
12%
C)
14%
D)
20%
Under the National Pension System (NPS) for government employees in India, including the Government of Mizoram, the contribution structure is designed to ensure a sustainable pension fund. The employee contributes a mandatory 10% of their basic pay plus Dearness Allowance (DA). To match and supplement this, the Government (the employer) provides a matching contribution. While the initial government contribution was 10%, it was subsequently increased to 14% to make the scheme more attractive and provide better social security for employees. Therefore, the current matching contribution made by the Government of Mizoram towards NPS is 14%.
Any expenditure not included in the Appropriation Act requires:
A)
Sanction of CAG
B)
Parliamentary approval
C)
President’s approval only
D)
Finance Ministry order
Under the constitutional and financial framework of India (which governs the DFPR 1978), the Appropriation Act is the legal authority that allows the government to withdraw funds from the Consolidated Fund of India. According to Article 114 of the Constitution of India, no money can be withdrawn from the Consolidated Fund of India except under appropriation made by law. Therefore, any expenditure that is not already included in the Appropriation Act cannot be legally spent without further Parliamentary approval, typically sought through a 'Supplementary Grant' or a 'Supplementary Appropriation Act'.
- Option (a) is incorrect because the CAG (Comptroller and Auditor General) audits expenditure; they do not sanction it.
- Option (c) is incorrect because while the President gives assent to bills, the power of the purse resides with the Parliament.
- Option (d) is incorrect because the Finance Ministry manages the budget, but it cannot override the legal requirement for Parliamentary appropriation for expenditures not already authorized by law.
The expenditure which is subject to vote by the Legislature is called –
A)
Demand for Grants
B)
Charged Expenditure
C)
Voted Expenditure
D)
Vote on Account
In government accounting and budgetary procedures, expenditure is broadly classified into two categories: Charged Expenditure and Voted Expenditure.
1. **Voted Expenditure (Correct Answer):** This refers to the expenditure that is submitted to the Legislature in the form of 'Demands for Grants'. The Legislature has the power to discuss, modify, and vote on these grants. Only after the Legislature votes and approves the expenditure can the government spend the funds.
2. **Charged Expenditure (Incorrect):** This is expenditure that is 'charged' upon the Consolidated Fund. It is not subject to the vote of the Legislature (e.g., salaries of the President, Judges of the High Court, etc.) to ensure the independence of certain constitutional offices.
3. **Demand for Grants (Incorrect):** While the voted expenditure is presented *as* a Demand for Grants, the 'Demand' is the formal request/document, whereas the 'Expenditure' itself is termed 'Voted Expenditure'.
4. **Vote on Account (Incorrect):** This is a grant in advance given by the Legislature to allow the government to meet expenses for a short period (usually a few months) until the full budget is passed.
Which of the following transfers is prohibited under Rule 10 of DFPR, 1978?
A)
From one sub-head to another within the same major head
B)
From voted to charged expenditure or vice versa
C)
From one minor head to another within the same major head
D)
From one standard object to another within the same demand
Under the Delegation of Financial Power Rules (DFPR) 1978, Rule 10 governs the 'Transfer of Funds'. While the rules allow for certain re-appropriations (transfers) between different heads of expenditure to ensure administrative flexibility, there are strict prohibitions to maintain constitutional and legislative control over public funds.
1. **Voted vs. Charged Expenditure**: 'Charged' expenditure is non-votable and is charged directly to the Consolidated Fund, whereas 'Voted' expenditure must be approved by the legislature. Transferring funds between these two categories is strictly prohibited because it would bypass the legislative authority to vote on specific expenditures.
2. **Other Options**:
- Transfers between sub-heads (Option a), minor heads (Option c), or standard objects (Option d) within the same major head or demand are generally permissible subject to the approval of the competent authority (e.g., Head of Department or Finance Department), as they do not change the fundamental nature of the appropriation approved by the legislature.
Charges on maintenance, repair, upkeep and working expenses, which are required to maintain the assets in a running order as also all other expenses incurred for the day-to-day running of the organization including establishment and administrative expenses shall be classified as –
A)
Contingent Expenditure
B)
Capital Expenditure
C)
Revenue Expenditure
D)
Charged Expenditure
In government accounting, expenditures are broadly classified into Capital and Revenue expenditures.
1. **Revenue Expenditure (Correct):** These are expenses incurred for the day-to-day operation of the government or organization. They do not create a permanent asset but are necessary to maintain existing assets in working order. Examples include salaries (establishment expenses), administrative costs, electricity, and routine repairs and maintenance. The question specifically mentions 'maintenance, repair, upkeep,' 'day-to-day running,' and 'establishment and administrative expenses,' all of which are hallmarks of Revenue Expenditure.
2. **Capital Expenditure (Incorrect):** These are expenses incurred to acquire a new asset, improve the capacity of an existing asset, or extend its useful life. They result in the creation of a permanent asset (e.g., constructing a building or buying machinery).
3. **Contingent Expenditure (Incorrect):** While 'contingencies' are a type of revenue expenditure, the term refers specifically to unforeseen or incidental expenses. The description in the question covers the entire broad category of operational costs, not just unforeseen ones.
4. **Charged Expenditure (Incorrect):** This is a constitutional/legal classification (e.g., 'Charged upon the Consolidated Fund') referring to expenditures that are not subject to the annual vote of the legislature, regardless of whether the nature of the spend is capital or revenue.
When does the insurance cover of a member stop?
A)
Upon resignation
B)
Upon retirement
C)
Upon promotion
D)
After 15 years of service
The Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014 is a contributory insurance scheme designed to provide financial security to government employees during their service and a lump sum amount upon their exit from service. Under the rules of MSGEGIS, the insurance cover is active as long as the employee is in active service and contributing to the fund. The cover ceases (stops) when the member retires from service, at which point they are typically eligible to receive the accumulated sum (insurance amount) based on the table of benefits.
- Option (a) Resignation: While resignation ends service, 'retirement' is the standard regulatory term for the cessation of cover in the context of group insurance benefits.
- Option (c) Promotion: Promotion does not stop the cover; it usually increases the insurance cover/slab based on the new pay scale.
- Option (d) After 15 years: There is no such rule that cover stops after a specific number of years; it continues until the end of the employee's tenure.
A valid sanction must include:
A)
Signature of the concerned Minister
B)
Administrative and Financial Approval
C)
Press Release
D)
Parliamentary notification
In the context of government financial rules and the Delegation of Financial Power Rules (DFPR), a 'sanction' is the formal authorization to incur expenditure. For a sanction to be legally and procedurally valid, it must be backed by two critical components: 1. Administrative Approval (the acceptance of the proposal in principle by the competent authority) and 2. Financial Sanction/Approval (the confirmation that funds are available and the expenditure is within the allocated budget). Without these two, an expenditure cannot be legally processed or audited.
Why other options are incorrect:
- Option (a): While a Minister may be the competent authority in some cases, not every valid sanction requires a Minister's signature; many are issued by delegated authorities (e.g., Head of Department or Secretary).
- Option (c): A Press Release is a communication tool for public information and has no legal bearing on the validity of a financial sanction.
- Option (d): Parliamentary notification is required for legislation or specific high-level appointments, not for routine administrative sanctions of expenditure.
Page 1
← Prev
Next →