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Past Questions — 2025
According to Rule 5 of GFR, 2017, where a doubt arises in the interpretation of any provisions of these rules, the matter is to be referred to:
A)
The President
B)
Finance Ministry
C)
The Comptroller and Auditor General
D)
The Administrative Head
According to Rule 5 of the General Financial Rules (GFR), 2017, it is explicitly stated that where a doubt arises in the interpretation of any provision of the rules, the matter should be referred to the Ministry of Finance (Finance Ministry) for clarification. The Ministry of Finance is the nodal authority responsible for the formulation and interpretation of financial rules governing the expenditure of the Government of India.
Why other options are incorrect:
- a. The President: While the President is the formal head of the state, administrative and financial interpretations are delegated to the respective ministries.
- c. The Comptroller and Auditor General (CAG): The CAG is responsible for auditing the accounts and ensuring accountability after expenditure has occurred; they do not provide interpretations of the GFR for administrative implementation.
- d. The Administrative Head: While the Administrative Head of a department manages the budget, they cannot provide a definitive interpretation of the GFR if a doubt arises; they must seek guidance from the Finance Ministry.
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%.
When a supernumerary post is created, it should be:
A)
Linked to the office or establishment, not the individual
B)
Linked to the individual and abolished when vacated
C)
Retained permanently for future use
D)
Reserved for special duty officers only
In government service rules and financial regulations (such as DFPR), a 'supernumerary post' is a post created temporarily to accommodate a specific officer without displacing another officer from their existing post. By definition, a supernumerary post is not a permanent addition to the establishment's strength. It is created specifically for the individual holding it (often for reasons like protecting a senior officer's pay or position during reorganization). Consequently, the post is tied to that specific individual and is automatically abolished as soon as the individual vacates the post due to retirement, resignation, promotion, or death. Option (a) is incorrect because if it were linked to the office, it would be a regular sanctioned post. Option (c) is incorrect because supernumerary posts are by nature temporary. Option (d) is incorrect as it describes a specific duty assignment, not the structural nature of a supernumerary post.
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.
Under Rule 27(1) of GFR 2017, when does a sanction, rule or order come into force?
A)
Only on the date specified in the accompanying Delegation of Financial Power Rules
B)
From the date of its issue, unless any other date from which they shall come into force is specified therein
C)
After final approval by the Drawing and Disbursing Officer
D)
From the beginning of the next financial year
According to the General Financial Rules (GFR) 2017, specifically Rule 27(1), it is established that any sanction, rule, or order shall come into force from the date of its issue, unless a different date for its commencement is explicitly mentioned within the document itself.
- Option (a) is incorrect because the Delegation of Financial Power Rules (DFPR) governs the authority to spend, not the general commencement date of all sanctions/orders.
- Option (c) is incorrect because the Drawing and Disbursing Officer (DDO) is responsible for the execution of payments, not for determining the legal commencement date of a rule or sanction.
- Option (d) is incorrect because rules and sanctions are typically effective immediately or on a specified date, rather than being deferred to the next financial year by default.
The record keeping agency for the Mizoram New Defined Contributory Pension Scheme, 2010 is:
A)
RBI
B)
CRA
C)
LIC
D)
Director, Accounts & Treasuries
Under the National Pension System (NPS) architecture, which the Mizoram New Defined Contributory Pension Scheme, 2010 follows, the system is managed by a specific institutional framework. The Central Recordkeeping Agency (CRA) is the designated entity responsible for maintaining the records of all subscribers, tracking contributions, and managing the individual Permanent Retirement Account Numbers (PRAN).
Breakdown of options:
- RBI (Reserve Bank of India): While it may act as a custodian or regulator in broader financial contexts, it is not the record-keeping agency for NPS.
- CRA (Central Recordkeeping Agency): This is the correct entity tasked with record-keeping, generating statements, and managing the database of subscribers.
- LIC (Life Insurance Corporation of India): LIC typically acts as a Pension Fund Manager (PFM) that invests the funds, not as the record-keeper.
- Director, Accounts & Treasuries: This is a state-level administrative authority responsible for the disbursement and accounting of funds at the government level, but the technical record-keeping of the NPS is centralized through the CRA.
Which of the following best defines Contingent expenditure under DFPR, 1978?
A)
Expenditure on pay and allowances of regular staff
B)
Expenditure which is incurred on items of an unforeseen and incidental nature, not provided in the regular budget
C)
Expenditure for purchase of land and buildings
D)
Expenditure related to loan repayments
Under the Delegation of Financial Power Rules (DFPR) 1978 and general government accounting principles, 'Contingent Expenditure' refers to incidental expenses that are necessary for the day-to-day running of an office but are not categorized as salaries or capital assets. These are often unforeseen or variable costs.
Analysis of options:
- Option (a) is incorrect because pay and allowances are classified as 'Establishment Expenditure' or 'Salary Expenditure'.
- Option (b) is correct as it accurately describes the nature of contingencies—incidental and often unforeseen costs required for operational efficiency.
- Option (c) is incorrect because the purchase of land and buildings is classified as 'Capital Expenditure'.
- Option (d) is incorrect because loan repayments are classified as 'Debt Servicing' or 'Financial Liabilities'.
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.
According to the CCS (Leave) Rules, 1972, which of the following is true regarding the powers of the leave sanctioning authority?
A)
The authority may change the type of leave without the employee’s consent
B)
The authority must always accept the leave applied for
C)
The authority may refuse or revoke leave but cannot alter the kind of leave unless requested in writing by the Government servant
D)
The authority can alter any kind of leave applied for in the public interest
Under the CCS (Leave) Rules, 1972, leave cannot be claimed as a matter of right. The leave sanctioning authority has the power to refuse or revoke leave based on the exigencies of public service. However, there is a specific restriction regarding the 'kind' of leave: the authority cannot unilaterally change the type of leave applied for (e.g., changing Earned Leave to Commuted Leave) unless the Government servant specifically requests such a change in writing.
- Option (a) is incorrect because consent/written request is mandatory for changing the type of leave.
- Option (b) is incorrect because leave is not a right and can be refused.
- Option (d) is incorrect because 'public interest' allows the authority to refuse or revoke leave, but it does not grant the power to alter the category of leave without the employee's written request.
Under the CCS (Leave) Rules, 1972, what is the maximum limit of leave preparatory to retirement that a Government servant may be granted?
A)
150 days
B)
240 days
C)
300 days
D)
365 days
Under the CCS (Leave) Rules, 1972, 'Leave Preparatory to Retirement' is a facility provided to Government servants to allow them to settle their personal affairs before superannuation. According to the rules, a Government servant may be granted leave preparatory to retirement for a maximum period of 300 days. This leave is typically granted by utilizing the balance of Earned Leave (EL) available in the employee's account. If the balance of EL is less than 300 days, the leave is granted for the available balance; if it exceeds 300 days, the maximum limit remains 300 days. Options a, b, and d are incorrect as they do not align with the statutory limit prescribed in the CCS (Leave) Rules.
According to the CCS (Leave) Rules, 1972, persons re-employed after retirement are:
A)
Treated as entering Government service for the first time
B)
Allowed to carry forward all their previous leave balance
C)
Not eligible for any leave benefits
D)
Entitled to special leave without probation
Under the CCS (Leave) Rules, 1972, when a government servant is re-employed after retirement, their previous service is generally considered closed for the purpose of leave accounts. The re-employed person is treated as a fresh entrant into government service. Consequently, they start their leave account from scratch (e.g., earning leave at the prescribed rate from the date of re-employment) and cannot carry forward the leave balance from their previous tenure.
- Option (b) is incorrect because leave balances are not carried forward after retirement.
- Option (c) is incorrect because they are eligible for leave benefits, but they must earn them anew based on their new appointment.
- Option (d) is incorrect as there is no general provision for 'special leave without probation' specifically granted to re-employed persons under these rules.
Government servants deputed on foreign service draw travelling allowance according to:
A)
Central Government Rules only
B)
Foreign employer’s rules
C)
State Government rules
D)
Rules of respective Ministries
Under the standard Supplementary Rules (SR) and Fundamental Rules (FR) governing government servants, when an employee is deputed on 'Foreign Service' (service in a department or organization other than the one to which they belong, or in an autonomous body/private organization), they are governed by the terms and conditions of the foreign employer. Specifically, regarding Travelling Allowance (TA), the government servant is entitled to draw TA according to the rules of the foreign employer. If the foreign employer does not have specific rules, the terms are usually settled between the lending government department and the borrowing organization at the time of deputation. Therefore, the primary authority for TA during the period of foreign service is the foreign employer's rules.
‘Fee’ under FR 9 excludes:
A)
Non-recurring payment from non-Government sources
B)
Unearned income like property rent and dividends
C)
Payments for sports participation as amateur
D)
Both b and c
Under the Fundamental Rules (FR 9), the definition of 'Fee' refers to payments received by a government servant for services rendered or specific activities. However, certain types of income are explicitly excluded from this definition to distinguish between professional/service-related fees and personal income.
1. 'Unearned income' such as property rent, dividends, or interest is considered personal investment income and is not classified as a 'fee' for services rendered.
2. Payments received for sports participation as an amateur are generally treated as reimbursements or awards rather than professional fees.
Therefore, both property rent/dividends (Option b) and amateur sports payments (Option c) are excluded from the definition of 'Fee' under FR 9. Option (a) is typically included or treated differently depending on the nature of the payment, but (b) and (c) are standard exclusions.
A Government servant’s request for change of date of birth must be made within:
A)
1 year of joining service
B)
3 years of joining service
C)
5 years of joining service
D)
Anytime during service
According to the Fundamental Rules (FR) and the supplementary guidelines issued by the Department of Personnel and Training (DoPT) regarding the correction of Date of Birth (DOB) in service records:
1. A Government servant is required to provide their date of birth at the time of appointment, which is then entered into the Service Book.
2. If a Government servant finds that the date of birth entered in the Service Book is incorrect, they must apply for a correction.
3. The standard rule stipulates that any request for a change or correction of the date of birth must be made within five years from the date of entering government service.
4. Requests made after the expiry of five years are generally not entertained unless there is a very strong case of clerical error supported by documentary evidence, and even then, they require high-level administrative approval.
Therefore, option (c) is the correct regulatory timeframe for initiating such a request.
Permanent monthly travelling allowance is given in lieu of:
A)
Daily allowances only
B)
All other forms of travelling allowance for journeys within duty sphere
C)
House rent allowance
D)
Medical reimbursement
Permanent Monthly Travelling Allowance (PMTA) is a fixed monthly sum granted to certain government officials who are required to travel extensively within a designated 'duty sphere' (a specific geographical area) to perform their official duties.
1. Why Option (b) is correct: The purpose of PMTA is to simplify the reimbursement process. Instead of filing individual claims for every small trip, mileage, and daily allowance for journeys within the assigned area, the official receives a consolidated monthly payment. Therefore, it is given 'in lieu of' (instead of) all other travelling allowances for journeys within that specific duty sphere.
2. Why Option (a) is incorrect: PMTA covers not just daily allowances, but also mileage/conveyance charges for the travel itself.
3. Why Option (c) is incorrect: House Rent Allowance (HRA) is a separate allowance related to residential accommodation and has no connection to travel requirements.
4. Why Option (d) is incorrect: Medical reimbursement is a health-related benefit and is entirely unrelated to the performance of official travel duties.
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.
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.
‘Allotment’ under FR 9 refers to:
A)
Assignment of official duties
B)
Allocation of funds
C)
Distribution of workload
D)
Grant of license to occupy Government accommodation for residence
Under the Fundamental Rules (FR), specifically within the definitions provided in FR 9, 'Allotment' is a technical term used in the context of government housing. It refers to the grant of a license to a government servant to occupy government accommodation for their residence.
- Option (a) 'Assignment of official duties' is generally referred to as 'Posting' or 'Charge'.
- Option (b) 'Allocation of funds' is a budgetary or financial process, not defined as 'Allotment' under FR 9.
- Option (c) 'Distribution of workload' is an administrative management function and does not fall under the definition of 'Allotment' in the Fundamental Rules.
Half pay leave is credited at the rate of:
A)
10 days every 6 months
B)
5 days every month
C)
20 days annually
D)
15 days every 6 months
Under the CCS (Leave) Rules, 1972, Half Pay Leave (HPL) is credited to the leave account of a government servant in a specific cycle. According to the rules, HPL is credited at the rate of 20 days for each completed year of service. This credit is typically split into two installments: 10 days are credited on the 1st of January and 10 days are credited on the 1st of July every year. Therefore, the rate of credit is 10 days every 6 months.
Analysis of options:
- Option (a) is correct as it reflects the semi-annual credit cycle (10 + 10 = 20 days per year).
- Option (b) is incorrect as 5 days per month would equal 60 days per year, which is far above the entitlement.
- Option (c) is technically the annual total, but the standard administrative credit mechanism in the service book is recorded as 10 days every 6 months.
- Option (d) is incorrect as 15 days every 6 months would equal 30 days per year.
The maximum amount of extraordinary leave that may be granted to a Government servant for prosecuting studies in public interest is:
A)
12 months
B)
18 months
C)
36 months
D)
24 months
Under the CCS (Leave) Rules, 1972, Extraordinary Leave (EOL) is granted when no other leave is admissible or when the Government servant applies for it. Specifically, regarding the prosecution of studies, Rule 32 provides guidelines for the grant of leave. According to the established norms for Government servants, the maximum period of extraordinary leave that may be granted for prosecuting studies in the public interest is 24 months. This is a specific provision to allow employees to upgrade their qualifications when such studies are deemed beneficial to the government's interests. Options a, b, and c are incorrect as they do not align with the specific statutory limit prescribed for study-related EOL in the public interest.
Bringing political or outside influence in service matters by a Government servant is:
A)
Permissible with prior sanction
B)
Encouraged for faster processing of requests
C)
Allowed in case of emergency
D)
A violation of the CCS (Conduct) Rules, 1964
According to Rule 20 of the Central Civil Services (Conduct) Rules, 1964, no Government servant shall bring or attempt to bring any political or other outside influence to further his own official position or service matters. This rule is designed to ensure impartiality, meritocracy, and the integrity of the administrative process.
- Option (a) is incorrect because there is no provision for 'prior sanction' to use outside influence; it is strictly prohibited.
- Option (b) is incorrect because using outside influence undermines the rule of law and official procedures; it is never encouraged.
- Option (c) is incorrect because emergencies do not grant a government servant the right to bypass official channels via political or outside pressure.
- Option (d) is correct as it accurately reflects the prohibitory nature of Rule 20 of the CCS (Conduct) Rules, 1964.
Half pay leave may be granted –
A)
On production of medical certificate only
B)
On private affairs
C)
Only if Earned Leave have been exhausted
D)
Female Government servants only
Under the CCS (Leave) Rules, 1972, Half Pay Leave (HPL) is credited to a government servant's account based on their length of service. According to the rules, Half Pay Leave can be granted on two primary grounds: 1. On a medical certificate (for health reasons), and 2. On private affairs. While it is frequently used for medical purposes, the rules explicitly allow it to be granted for private affairs as well.
Analysis of options:
- Option (a) is incorrect because 'only' makes it too restrictive; HPL is not exclusively for medical reasons.
- Option (b) is correct as HPL can be granted for private affairs.
- Option (c) is incorrect because there is no rule stating that Earned Leave (EL) must be exhausted before HPL can be granted; they are different types of leave credits.
- Option (d) is incorrect because HPL is available to all government servants, regardless of gender.
‘Lien’ refers to:
A)
Leave period
B)
A financial lien on salary
C)
Loan arrangement
D)
Right of a Government servant to hold a permanent post
In the context of Fundamental Rules (FR) governing government service, 'Lien' is a technical term referring to the title of a government servant to hold substantively a permanent post. It is the right of the employee to be appointed to a specific post, ensuring that they have a guaranteed position to return to after serving in a temporary capacity or being on deputation.
Why other options are incorrect:
- Option (a) 'Leave period' refers to the duration an employee is absent from duty with authorization, which is unrelated to the legal right to a post.
- Option (b) 'A financial lien on salary' is a misuse of the term 'lien' in a general financial sense; in SR/FR, lien is about the post, not the salary.
- Option (c) 'Loan arrangement' refers to a financial credit facility, which is entirely different from the administrative concept of a lien on a post.