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Past Questions
Who are eligible to be members of the Group Insurance Scheme, 2014?
A)
All contractual employees of the Mizoram Government
B)
All regular Mizoram Government employees recruited under the State Government before attaining the age of 50 years
C)
Only employees with pay level 10 and above
D)
Employees under Central Government
The Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014 is designed to provide financial security to the families of government employees.
1. **Eligibility (Regularity):** The scheme is specifically for 'regular' employees of the Mizoram Government. Contractual employees (Option a) are generally not eligible for such permanent insurance schemes unless specifically stated, as they do not hold a permanent lien on a post.
2. **Age Limit:** A standard condition for entry into the MSGEGIS 2014 is that the employee must be recruited/joined the service before attaining the age of 50 years. This is a common actuarial limit for group insurance schemes to manage risk.
3. **Pay Level:** The scheme is inclusive of all regular employees regardless of their pay level, making Option c incorrect.
4. **Jurisdiction:** Since this is a Mizoram State Government scheme, employees under the Central Government (Option d) are covered by their own respective central schemes (like CGEGIS) and are not eligible for the state-specific MSGEGIS.
The power to relax all or any provisions of the Delegation of Financial Powers rules, 1978 in relation to any authority lies with the –
A)
The President
B)
The Governor
C)
The Council of Ministers
D)
The Administrative Head
Under the Delegation of Financial Powers Rules (DFPR) 1978, which governs the financial administration and expenditure limits for various authorities within the state framework, the overarching authority to relax, waive, or modify the provisions of these rules is vested in the Governor of the State. While the Administrative Head or the Council of Ministers may recommend such relaxations, the formal power to relax the rules in relation to any authority resides with the Governor. This ensures that any deviation from the established financial discipline is authorized by the highest constitutional authority of the state.
The period of Account of the Government to record transaction is from:
A)
1st January to 31st December
B)
1st July to 30th June
C)
1st April to 31st March
D)
1st October to 30th September
In the context of Government Accounting in India (which applies to the Mizoram Public Service Commission and state government departments), the 'Financial Year' or 'Account Year' is standardized across all levels of government. The financial year begins on the 1st of April of one year and ends on the 31st of March of the following year. This period is used for budgeting, recording transactions, and preparing the annual financial statements of the government. Options a, b, and d are incorrect as they do not align with the statutory financial calendar used by the Government of India and its State Governments.
Under MSGEGIS, the subscription is apportioned between Insurance Fund and Savings Fund typically in the ratio:
A)
50 : 50
B)
60 : 40
C)
70 : 30
D)
75 : 25
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014, the monthly subscription contributed by the employee is divided into two distinct components to provide both risk coverage and a savings element. The standard apportionment ratio is 70% to the Insurance Fund and 30% to the Savings Fund. The Insurance Fund is used to provide the sum assured in the event of death or permanent disability, while the Savings Fund accumulates as a provident-like amount to be paid back to the employee upon retirement or cessation of service, usually with interest.
What is the mode of subscription under the Scheme?
A)
Annual lump sum
B)
Quarterly
C)
Monthly deduction from salary
D)
Voluntary cash payment
The Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014 is a contributory insurance scheme designed for state government employees. Under the rules of such group insurance schemes for government employees, the subscription is mandatory and is collected through a systematic 'Monthly deduction from salary' (often referred to as a payroll deduction). This ensures consistent funding of the insurance cover without requiring the employee to make manual payments. Options a, b, and d are incorrect because the scheme is not designed as a voluntary or lump-sum payment system, but as a recurring monthly contribution integrated with the employee's pay bill.
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.
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.
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.
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'.
Which of the following is a general limitation under Rule 4 of DFPR, 1978?
A)
No authority may sanction expenditure without budget provision
B)
Expenditure may be incurred in anticipation of sanction
C)
Re-appropriation can be done without restrictions
D)
Audit certificate is not necessary
Rule 4 of the Delegation of Financial Power Rules (DFPR), 1978, outlines the 'General Limitations' under which delegated financial powers are exercised. A fundamental principle of government financial management is that no expenditure can be sanctioned unless there is a sufficient budget provision available under the relevant head of account.
Analysis of options:
- Option (a) is correct as it reflects the core limitation that budget availability is a prerequisite for sanctioning expenditure.
- Option (b) is incorrect because incurring expenditure in anticipation of sanction is generally prohibited or strictly regulated and is not a 'general limitation' but rather a violation of financial propriety.
- Option (c) is incorrect because re-appropriation of funds is subject to strict rules and restrictions; it cannot be done 'without restrictions'.
- Option (d) is incorrect because audit requirements are mandatory for government expenditure to ensure transparency and accountability.
Under Rule 79 of GFR, 2017, who has the authority to open a new Head of Account?
A)
The President
B)
Finance Ministry
C)
Prime Minister
D)
The Administrative Head
Under the General Financial Rules (GFR) 2017, the classification of expenditure and the creation of new Heads of Account are strictly controlled to maintain financial discipline and uniformity in accounting. Rule 79 specifically pertains to the 'Classification of Expenditure'. According to the rules, no new Head of Account can be opened, nor can any existing Head be altered, without the prior sanction of the Ministry of Finance (Finance Ministry). This ensures that the budget is managed centrally and that expenditures are tracked according to the standardized chart of accounts approved by the government.
- Option (a) The President: While the President is the formal head of state, administrative financial controls are delegated to the Ministry of Finance.
- Option (c) Prime Minister: The PM provides policy direction, but the technical authority for accounting heads rests with the Finance Ministry.
- Option (d) The Administrative Head: The head of a specific department may request a new head of account, but they do not have the authority to open one independently.
The powers delegated to subordinate authorities under DFPR, 1978 are:
A)
Absolute
B)
Subject to restrictions imposed by rules and orders
C)
Cannot be withdrawn
D)
Can be exercised even without budget provision
Under the Delegation of Financial Power Rules (DFPR), 1978, the delegation of financial powers to subordinate authorities is not absolute. It is governed by the following principles:
1. **Regulatory Framework**: All delegated powers must be exercised in accordance with the existing rules, guidelines, and government orders.
2. **Budgetary Control**: No expenditure can be incurred unless there is a sufficient budget provision (making option 'd' incorrect).
3. **Revocability**: Delegated powers are not permanent rights; the competent authority (usually the Ministry or Department) retains the right to withdraw or modify these powers at any time (making option 'c' incorrect).
4. **Accountability**: The authority exercising the power is held accountable for ensuring that the expenditure is necessary and follows the prescribed financial propriety. Therefore, the powers are strictly 'subject to restrictions imposed by rules and orders'.
At what age can a Government servant under NPS normally exit the scheme with annuity purchase?
A)
58 years
B)
60 years
C)
62 years
D)
65 years
Under the National Pension System (NPS) for Government servants, the 'normal exit' occurs upon reaching the age of superannuation. For the vast majority of Central and State Government employees in India, the standard age of superannuation is 60 years. At this stage, the subscriber is required to utilize a minimum of 40% of the accumulated pension wealth to purchase an annuity from a licensed Annuity Service Provider (ASP) to ensure a regular monthly pension, while the remaining 60% can be withdrawn as a tax-free lump sum. While some specific state cadres may have different retirement ages, the standard regulatory framework for NPS normal exit is aligned with the superannuation age of 60.
Government Accounts shall be prepared on:
A)
Credit basis
B)
Cash basis
C)
Accrual basis
D)
Any of the above
In government accounting (specifically within the Indian government accounting system, which applies to state commissions like MPSC), accounts are traditionally prepared on a 'Cash Basis'. This means that transactions are recorded only when cash is actually received or paid out, rather than when the transaction occurs (which would be the accrual basis). While there have been discussions and gradual shifts toward accrual accounting for certain assets and liabilities in some sectors, the fundamental standard for government budgetary accounting remains the cash basis.
- Option (a) 'Credit basis' is not a standard accounting system for government accounts.
- Option (c) 'Accrual basis' is used primarily in commercial accounting where revenue is recorded when earned and expenses when incurred, regardless of cash flow.
- Option (d) is incorrect because government accounting follows a specific statutory mandate (Cash basis).
The Mizoram New Defined Contributory Pension Scheme, 2010 was introduced to replace the existing:
A)
Defined Benefit Pension Scheme under Central Civil Services (Pension) Rules, 1972
B)
General Financial Rules, 1978
C)
The Mizoram State Government Group Insurance Scheme
D)
General Provident Fund Rules
The New Pension Scheme (NPS), introduced in Mizoram via the Mizoram New Defined Contributory Pension Scheme, 2010, shifted the pension paradigm from a 'Defined Benefit' system to a 'Defined Contribution' system.
1. **Defined Benefit (DB) Scheme**: Under the old system (governed by the CCS Pension Rules, 1972), the government guaranteed a specific pension amount upon retirement based on the last drawn salary and length of service, funded entirely by the government.
2. **Defined Contribution (DC) Scheme**: Under the NPS, both the employee and the government contribute a fixed percentage of the salary into a pension account, which is then invested. The final pension depends on the accumulated corpus and market returns.
Option (b) is incorrect as General Financial Rules (GFR) govern financial management and procurement, not pension. Option (c) refers to an insurance scheme for death/disability benefits, not a retirement pension. Option (d) refers to the GPF, which is a savings vehicle that often co-existed with the old pension scheme but was not the primary pension system being replaced by the NPS structure.