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Past Questions
The Accounts of the Union Government is certified by the-
A)
Controller General of Accounts
B)
Comptroller and Auditor General of India
C)
The President of India
D)
Public Accounts Committee
Under the Constitution of India, the Comptroller and Auditor General (CAG) is the supreme audit institution. The CAG is responsible for auditing the accounts of the Union Government, the State Governments, and other public authorities. Specifically, the CAG audits the annual accounts of the Union Government and certifies them before they are laid before the Parliament.
Why other options are incorrect:
- a. Controller General of Accounts (CGA): The CGA is the principal accounting officer of the Government of India and is responsible for the preparation and compilation of accounts, but not for the independent certification/audit of those accounts.
- c. The President of India: While the President causes the accounts to be laid before Parliament, the President does not perform the technical certification of the accounts.
- d. Public Accounts Committee (PAC): The PAC is a parliamentary committee that examines the audit reports submitted by the CAG; it does not certify the accounts itself.
Upon retirement under NPS, what percentage of the pension corpus is mandatorily used to purchase and annuity?
A)
20%
B)
40%
C)
60%
D)
100%
Under the National Pension System (NPS) guidelines for government employees, upon reaching the age of superannuation (retirement), the accumulated pension corpus is divided into two parts: a lump sum withdrawal and an annuity purchase. According to the PFRDA (Pension Fund Regulatory and Development Authority) regulations, a subscriber can withdraw up to 60% of the corpus as a tax-free lump sum. The remaining minimum of 40% of the corpus must be mandatorily utilized to purchase an annuity from a licensed Annuity Service Provider (ASP) to ensure a regular monthly pension for the retiree. While a subscriber may choose to use more than 40% for an annuity, the mandatory minimum requirement is 40%.
Re-appropriation involves:
A)
Granting new funds for a new project
B)
Transferring funds from one unit of Appropriation to another
C)
Suspending all Financial transactions
D)
Increasing the total budget of a department
In government accounting and financial rules (such as DFPR 1978 and General Financial Rules), 'Re-appropriation' is defined as the transfer of funds from one unit of appropriation (such as a specific head, sub-head, or detailed head) to another unit of appropriation within the same grant.
Step-by-step reasoning:
1. **Analysis of Option (b):** Re-appropriation allows a department to move funds from a budget line where there is a surplus to one where there is a deficit, provided it does not change the total amount of the grant voted by the legislature. This matches the definition of re-appropriation.
2. **Analysis of Option (a):** Granting new funds for a new project usually requires a 'Supplementary Grant' or 'Additional Grant' from the legislature, not a re-appropriation.
3. **Analysis of Option (c):** Suspending financial transactions is a restrictive administrative action and has nothing to do with the movement of budget allocations.
4. **Analysis of Option (d):** Increasing the total budget of a department requires legislative approval (Supplementary Budget). Re-appropriation is a neutral movement of funds; it does not increase or decrease the overall total budget of the department.
A sanction for any fresh charge shall unless it is specifically renewed, lapse if no payment in whole or in part has been made during a period of –
A)
3 months from the date of issue of such sanction
B)
6 months from the date of issue of such sanction
C)
9 months from the date of issue of such sanction
D)
12 months from the date of issue of such sanction
According to the General Financial Rules (GFR), specifically under the rules governing the validity of sanctions, a sanction for a fresh charge (expenditure) is not permanent. To ensure financial discipline and prevent the accumulation of outdated liabilities, such sanctions are subject to a time limit. If no payment (either in full or in part) is made against the sanction within 12 months from the date of its issue, the sanction is deemed to have lapsed unless it has been specifically renewed by the competent authority. This prevents funds from being 'blocked' or committed for projects or purchases that are no longer active or required. Therefore, option (d) is the correct legal and financial timeframe.
Which fund is placed at the disposal of the President to meet unforeseen expenditure?
A)
Public Account
B)
Consolidated Fund
C)
Contingency Fund
D)
Emergency Fund
In the context of Government Accounting and the Constitution of India, there are three primary funds:
1. **Contingency Fund (Correct):** Established under Article 267 of the Constitution, this fund is placed at the disposal of the President to enable him to meet unforeseen expenditure pending authorization by Parliament. It acts as an 'imprest' account for urgent, unexpected needs.
2. **Consolidated Fund (Incorrect):** This is the most important fund of the government. All revenues received, loans raised, and all money received in repayment of loans flow into this fund. No money can be withdrawn from it without an Appropriation Act passed by Parliament.
3. **Public Account (Incorrect):** 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 require parliamentary approval.
4. **Emergency Fund (Incorrect):** This is not a formal constitutional term used for the specific purpose of meeting unforeseen expenditure in the Indian government accounting system; the correct term is the Contingency Fund.
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.
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%.
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.
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'.
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.
According to Supplementary Rule 2(16), the term “public conveyance” refers to:
A)
Any vehicle owned by the government.
B)
A train, steamer, or other conveyance regularly used for passenger transport.
C)
Private vehicles occasionally used for government travel.
D)
Any conveyance specifically reserved for government servants.
Under the Supplementary Rules (SR), specifically SR 2(16), 'public conveyance' is defined as a conveyance (such as a train, steamer, bus, or other vehicle) that is regularly used for the transport of passengers for hire.
- Option (a) is incorrect because government-owned vehicles are classified as 'government conveyances' or 'official vehicles,' not public conveyances.
- Option (c) is incorrect because private vehicles are, by definition, not 'public' and are subject to different reimbursement rules (mileage allowance).
- Option (d) is incorrect because a conveyance reserved specifically for government servants is an official facility, whereas a public conveyance is available to the general public.
According to the CCS (Leave) Rules, 1972, what is the maximum period of continuous leave that may be granted to a Government servant?
A)
3 years
B)
4 years
C)
6 years
D)
5 years
Under the CCS (Leave) Rules, 1972, specifically Rule 7, it is stipulated that a Government servant cannot be granted leave of any kind for a continuous period exceeding five years. This is a general ceiling on the total duration of continuous leave, regardless of the type of leave (Earned Leave, Half Pay Leave, etc.) being combined. If a Government servant requires a longer absence, they must typically apply for extraordinary leave or other specific arrangements, but the standard maximum limit for continuous leave under these rules is 5 years.
According Rule 13 of the CCS (Conduct) Rules, 1964, which of the following is not considered a gift?
A)
A free foreign tour from a business associate
B)
A casual meal or lift from a friend
C)
Expensive electronic items given during a festival
D)
Free hotel stay from a contractor
Rule 13 of the CCS (Conduct) Rules, 1964, governs the acceptance of gifts by government servants. According to the rules and subsequent clarifications/guidelines issued by the Department of Personnel and Training (DoPT), 'gifts' are generally defined as items of value given to a government servant. However, certain customary social interactions are excluded from the definition of a 'gift' that requires reporting or permission.
1. Option (b) 'A casual meal or lift from a friend' falls under the category of ordinary social hospitality and personal friendship, which is not considered a 'gift' in the regulatory sense of the Conduct Rules.
2. Option (a) 'A free foreign tour from a business associate', Option (c) 'Expensive electronic items', and Option (d) 'Free hotel stay from a contractor' all involve significant monetary value and, more importantly, are provided by parties (business associates/contractors) who have a professional interest in the government servant's official duties. These are strictly regulated and would be classified as gifts (or illegal gratifications) requiring prior sanction or reporting under Rule 13.
As per the CCS (Leave) Rules, 1972, what is the maximum duration of Child Care Leave that can be granted to a female Government servant during her entire service?
A)
180 days
B)
365 days
C)
720 days
D)
730 days
According to the CCS (Leave) Rules, 1972, specifically under the provisions for Child Care Leave (CCL), a female Government servant (and single male Government servants) may be granted Child Care Leave for a maximum period of 730 days during their entire service for taking care of up to two eldest surviving children. This leave is granted to meet the needs of childcare for children up to the age of 18 years.
- Option (a) 180 days is incorrect as it does not align with the total service entitlement.
- Option (b) 365 days is incorrect as it represents only one year, whereas the rule allows for two years.
- Option (c) 720 days is incorrect as it is a mathematical error; the rule specifies 730 days (which corresponds to two years of 365 days each).
As per CCS (Leave) Rules, 1972, what is the minimum duration for which Child Care Leave (CCL) can be granted to a female Government servant?
A)
2 days
B)
3 days
C)
4 days
D)
5 days
According to the CCS (Leave) Rules, 1972, and the subsequent guidelines issued by the Department of Personnel and Training (DoPT) regarding Child Care Leave (CCL), CCL cannot be granted for a period of less than 15 days. However, in specific cases, the leave can be granted for a shorter duration. Specifically, the rules stipulate that the minimum duration for which Child Care Leave can be granted is 5 days. Any request for leave shorter than this minimum threshold is generally not permissible under the standard CCL guidelines to prevent the misuse of the provision for short-term casual absences. Therefore, option (d) is the correct answer.
Under FR 9, ‘Duty’ includes:
A)
Service as apprentice followed by confirmation
B)
Only confirmed service
C)
Any voluntary work
D)
Training outside India
Under Fundamental Rule (FR) 9, the definition of 'Duty' is comprehensive. Specifically, it includes not only the actual performance of the duties of a post but also periods of training or apprenticeship, provided that such service is followed by confirmation in the post.
- Option (a) is correct because FR 9 explicitly includes apprenticeship periods that lead to confirmation as part of 'Duty'.
- Option (b) is incorrect because 'Duty' is not limited to confirmed service; it includes periods of probation and approved training.
- Option (c) is incorrect because 'voluntary work' (unless officially assigned as a duty by the competent authority) does not constitute official 'Duty' under the FRs.
- Option (d) is incorrect as a general rule; while training outside India can be treated as duty, it is subject to specific sanctions and rules, whereas the inclusion of apprenticeship followed by confirmation is a fundamental definition under FR 9.
What is the maximum period of child adoption leave that can be granted to a female Government servant under the CCS (Leave) Rules, 1972?
A)
90 days
B)
120 days
C)
180 days
D)
240 days
Under the CCS (Leave) Rules, 1972, specifically regarding Maternity Leave and its extensions/variations, a female Government servant who legally adopts a child below the age of one year is entitled to 'Child Adoption Leave'. The maximum period for this leave is 180 days. This provision ensures that the adoptive mother has sufficient time to bond with and care for the child, mirroring the duration provided for maternity leave in cases of biological birth. Options a, b, and d are incorrect as they do not align with the statutory limit prescribed for adoption leave under these rules.
‘Time-scale pay’ under FR 9 means:
A)
Pay fixed without increments
B)
Pay rising by periodic increments from minimum to maximum
C)
Commission-based pay
D)
Variable pay with bonuses
Under the Fundamental Rules (FR), specifically FR 9(25), 'Time-scale pay' is defined as pay which increases by periodic increments at specified rates and on a specified date, rising from a minimum to a maximum.
- Option (a) is incorrect because time-scale pay inherently involves increments.
- Option (c) is incorrect because commission-based pay is a variable performance-based payment, not a structured scale.
- Option (d) is incorrect because variable pay and bonuses are separate from the basic pay structure of a time-scale.
The CCS (Conduct) Rules, 1964 apply to:
A)
All Government employees including railway servants
B)
Only employees of the State Governments
C)
Persons appointed to civil services or posts in connection with the affairs of the Union
D)
Employees of private companies working on Government contracts
The Central Civil Services (Conduct) Rules, 1964, are formulated under the proviso to Article 309 of the Constitution of India. According to Rule 1 of the CCS (Conduct) Rules, 1964, these rules apply to all persons appointed to civil services of the Union or holding civil posts in connection with the affairs of the Union.
Reasoning for other options:
- Option (a) is incorrect because Railway servants are governed by their own specific set of rules (Railway Services Conduct Rules) and are generally excluded from the general CCS Conduct Rules.
- Option (b) is incorrect because State Government employees are governed by the respective State Civil Services Conduct Rules, not the Central (CCS) rules.
- Option (d) is incorrect because employees of private companies are not 'civil servants' of the Union and are governed by their employment contracts and private labor laws, not by the CCS (Conduct) Rules.
Under the CCS (Leave) Rules, 1972, how is Casual Leave treated?
A)
It is a fully recognized form of leave
B)
It is not recognized as leave
C)
It is counted against earned leave
D)
It is treated as extra ordinary leave
Under the Central Civil Services (Leave) Rules, 1972, Casual Leave (CL) is not technically classified as 'leave'. Instead, it is treated as a period of absence from duty. Because it is not recognized as formal leave, it does not enter into the leave account of a government servant, nor does it affect the calculation of other types of leave like Earned Leave or Half Pay Leave.
Analysis of options:
- Option (a) is incorrect because CL is specifically excluded from the definition of formal leave under the rules.
- Option (c) is incorrect because CL is independent of Earned Leave; it is not deducted from the EL balance.
- Option (d) is incorrect because Extraordinary Leave (EOL) is a specific category of formal leave granted when no other leave is admissible, whereas CL is a separate administrative facility.
According to Rule 18 of the CCS (Conduct) Rules, 1964, which of the following is not included in the term ‘movable property’?
A)
Jewellery
B)
Insurance policies with annual premium above two months’ basic pay
C)
Books and clothing meant for ordinary use
D)
Motor vehicles
Rule 18 of the CCS (Conduct) Rules, 1964, deals with the 'Movable, immovable and valuable property'. Under the definition of 'movable property' provided in these rules, certain items are specifically excluded to avoid unnecessary reporting of everyday personal effects.
1. **Jewellery (Option a)**: This is considered movable property and must be reported if it exceeds the prescribed monetary limits.
2. **Insurance policies (Option b)**: Policies with an annual premium exceeding two months' basic pay are specifically categorized as movable property for reporting purposes.
3. **Motor vehicles (Option d)**: Cars, motorcycles, and other vehicles are classic examples of movable property.
4. **Books and clothing (Option c)**: The rules explicitly state that 'books and clothing meant for ordinary use' are NOT included in the term 'movable property'. This exemption exists because these are considered basic personal necessities rather than assets of investment or significant value.
The maximum amount of study leave that may be granted to a Government servant during his entire service shall not exceed:
A)
12 months
B)
18 months
C)
24 months
D)
36 months
According to the CCS (Leave) Rules, 1972, specifically under the rules governing Study Leave, the maximum period of study leave that may be granted to a Government servant during their entire service is 24 months. This limit applies regardless of whether the leave is taken in one stretch or in installments. While the competent authority may grant leave for a specific course, the cumulative total for the entire career cannot exceed 24 months. Therefore, option (c) is the correct answer, while options (a), (b), and (d) provide incorrect durations that do not align with the statutory limit set by the CCS (Leave) Rules.
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
According to the Supplementary Rules (SR) governing the maintenance of Service Books, specifically SR 202, it is the duty of the Head of Office to ensure that the Service Book is kept up-to-date and is shown to the Government servant concerned for verification and signature. The prescribed frequency for this review is every six months. This ensures that entries regarding increments, leaves, and other service particulars are accurate and agreed upon by the employee to prevent disputes during retirement or pension processing.
- Option (a) 'Every month' is too frequent and not required by the rules.
- Option (c) 'Every year' is insufficient according to the specific mandate of SR 202.
- Option (d) 'Only before retirement' is incorrect and would lead to significant administrative errors in pension calculations.
Under the CCS (Conduct) Rules, 1964, what is the position regarding participation in strikes by Government servants in connection with their service matters?
A)
Allowed only during non-working hours
B)
Allowed if the demand is for better pay
C)
Allowed with prior permission from superior authority
D)
Strictly prohibited
Under the Central Civil Services (CCS) Conduct Rules, 1964, government servants are bound by a strict code of discipline. Rule 7 (Demonstrations and Strikes) specifically prohibits government servants from engaging in any demonstration or strike. Specifically, no Government servant shall resort to or incite or abet any other Government servant to resort to a strike in connection with their service matters. This is a fundamental principle of civil service to ensure the continuity of public administration and the maintenance of discipline. Therefore, options a, b, and c are incorrect as there are no exceptions based on timing, the nature of the demand (such as pay), or permission from superiors.
Under SR 200, entries made in the service book of a Government servant regarding period of suspension shall be attested by?
A)
The Head of Office
B)
The Draw & Disbursing Officer
C)
The Accounts Officer
D)
The Attesting Officer
According to the Supplementary Rules (SR) and the guidelines governing the maintenance of Service Books for Government servants, the Service Book is the primary record of a government employee's career. Under the specific provisions relating to the recording of suspension (SR 200 and associated administrative manuals), any entry made regarding the period of suspension, the date of suspension, and the subsequent reinstatement or regularization of that period must be formally attested to ensure authenticity and administrative validity. The responsibility for the custody of the Service Book and the attestation of entries therein rests with the Head of Office (HOO). The Head of Office is the designated authority responsible for ensuring that all entries in the service book are correct and verified against official orders.
- Option (b) The Draw & Disbursing Officer (DDO) handles payments and salary but is not the primary attesting authority for service records unless they are also the Head of Office.
- Option (c) The Accounts Officer verifies claims and audits but does not attest daily service book entries.
- Option (d) 'The Attesting Officer' is a generic term and not a specific designated post under SR 200 for this purpose.