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Past Questions
The primary unit of appropriation can include only voted expenditures.
A)
True
B)
False
In government accounting and financial management (specifically under the Appropriation Act and Budgetary rules), 'Appropriation' refers to the legal authority to spend public funds. While the majority of expenditures are 'Voted' (meaning they require the approval of the legislature), the primary unit of appropriation is not limited to voted expenditures alone. It also includes 'Charged' expenditures. Charged expenditures are those that are not put to vote in the legislature (such as salaries of the President/Governor, judges of the High Court, and debt charges) but are still part of the Consolidated Fund and must be appropriated to be spent. Therefore, stating that appropriation can include ONLY voted expenditures is incorrect.
The Treasury Officer can correct an arithmetical inaccuracy or any obvious mistake in the bill before making payment with intimation to the drawing officer.
A)
True
B)
False
Under standard Treasury Rules (which are generally uniform across state governments in India, including Mizoram), the Treasury Officer is responsible for the scrutiny of bills before payment. To ensure administrative efficiency and avoid the unnecessary return of bills for minor clerical errors, the Treasury Officer is empowered to correct obvious arithmetical inaccuracies or clerical mistakes. However, this power is subject to the condition that the Drawing and Disbursing Officer (DDO) must be intimated about such corrections to maintain transparency and accountability in the accounting process. Therefore, the statement is True.
All Deposits exceeding Rupees twenty five which remains unclaimed for _______ years should be credited back to Consolidated Fund.
A)
one year
B)
two years
C)
three years
D)
five years
According to the standard Treasury Rules (which are generally based on the General Financial Rules and State Treasury Codes applicable in India and adopted by various state governments including Mizoram), deposits that remain unclaimed for a specific period are treated as lapsed. Specifically, any deposit exceeding a nominal amount (in this case, Rupees twenty-five) that remains unclaimed for a period of three years is required to be credited back to the Consolidated Fund of the State/India. This prevents the accumulation of dormant funds in the treasury and ensures that unclaimed money is returned to the government's main fund. Options a, b, and d are incorrect as they do not align with the statutory time limit prescribed in the Treasury Rules for the lapse of deposits.
When will the utilization certificate be submitted by the institution or organization regarding non-recurring grants to the Ministry?
A)
Within six months of the closure of the financial year
B)
Within ten months of the closure of the financial year
C)
Within twelve months of the closure of the financial year
D)
Within four months of the closure of the financial year
In the context of government grants (specifically under the General Financial Rules - GFR), there is a distinction between recurring and non-recurring grants regarding the submission of Utilization Certificates (UCs).
1. Recurring Grants: These are typically submitted within a shorter timeframe (often 6 to 12 months depending on the specific scheme) to ensure the continuity of funding.
2. Non-Recurring Grants: These are provided for specific assets or one-time projects. Because these projects may span longer durations or require a final audit after the asset is commissioned, the standard rule for non-recurring grants is that the Utilization Certificate must be submitted within twelve months of the closure of the financial year in which the grant was released, or upon completion of the project, whichever is earlier.
Therefore, option (c) is the correct regulatory requirement for non-recurring grants.
When challan is submitted in quadruplicate, the challan which is marked _______ should be returned to the tenderer of challan
A)
duplicate
B)
triplicate
C)
original
D)
quadruplicate
In government treasury procedures, when a challan is submitted in quadruplicate (four copies), each copy serves a specific administrative purpose to ensure a proper audit trail of the money deposited. The standard distribution is as follows: 1. The Original is retained by the Treasury for accounting purposes. 2. The Duplicate is sent to the Head of Office/Department. 3. The Triplicate is kept as a record or sent to the Accountant General. 4. The Quadruplicate is stamped and returned to the tenderer (the person depositing the money) as a formal receipt/acknowledgment of the payment. Therefore, the copy marked 'quadruplicate' is the one returned to the tenderer.
When will a sanction of Provident Fund Advance / withdrawal lapse?
A)
On the expiry of 6 months
B)
On the expiry of 3 months
C)
On the expiry of 4 months
D)
On the expiry of 5 months
In accordance with the General Provident Fund (GPF) rules applicable to government employees (which are generally standardized across state governments in India, including Mizoram), a sanction for a Provident Fund advance or withdrawal is valid for a specific period. If the amount is not drawn by the subscriber within the stipulated timeframe, the sanction lapses. The standard regulatory period for the validity of such a sanction is 3 months from the date of issue. Therefore, if the employee fails to draw the sanctioned amount within 3 months, the sanction expires and a fresh application must be submitted. Options a, c, and d are incorrect as they do not align with the standard financial rules governing GPF sanctions.
Monthly pay bills of Government servants may be signed at any time not earlier than _______ before the last working day of the month.
A)
seven days
B)
five days
C)
three days
D)
ten days
According to the standard financial rules and payroll guidelines governing Government servants (typically aligned with the General Financial Rules and State Treasury Codes), monthly pay bills are prepared toward the end of the month to ensure that any changes in pay, allowances, or deductions (such as leave without pay or recovery of dues) are accurately captured. The regulation specifies that these bills may be signed and submitted not earlier than five days before the last working day of the month. This window ensures the bill is current while allowing sufficient time for the Treasury to process the payment by the end of the month. Options a, c, and d are incorrect as they do not align with the prescribed statutory timeframe for the signing of monthly pay bills.
Which of the following comes under primary units of appropriation?
A)
Voted expenditure
B)
Pensionary Charges
C)
Charged expenditure
D)
all the above
In the context of government accounting and the Appropriation Act, 'Appropriation' refers to the legal authorization to spend public funds from the Consolidated Fund. The primary units or categories of appropriation are divided based on how the expenditure is authorized and charged:
1. **Charged Expenditure**: These are expenditures that are not put to vote in the legislature (e.g., salaries of the President/Governor, Judges of the High Court). They are 'charged' directly upon the Consolidated Fund.
2. **Voted Expenditure**: These are expenditures that must be approved by the legislature through a voting process before they can be spent.
3. **Pensionary Charges**: These typically fall under the category of 'Charged' expenditure (as pensions are often guaranteed and charged to the Consolidated Fund to ensure security for retirees), but they represent a distinct primary unit of appropriation in budgetary classification.
Since all three options (Voted, Charged, and Pensionary charges) are fundamental components of how appropriations are categorized and managed in government finance, the correct answer is 'all the above'.
Which of the following sentence is not correct with respect to reappropriation of funds?
A)
Funds shall not be reappropriated between votable expenditure and charged expenditure
B)
No reappropriation shall be made from primary unit “Major works” to any other unit
C)
Funds shall not be reappropriated to meet expenditure not sanctioned
D)
none of the above
In government accounting and financial rules (specifically those governing the General Financial Rules and State Budgetary controls), reappropriation is the transfer of funds from one unit of appropriation to another.
1. Option (a) is CORRECT: Funds cannot be reappropriated between 'Voted' expenditure (which is subject to legislative vote) and 'Charged' expenditure (which is not), as these have different legal statuses in the Consolidated Fund.
2. Option (b) is CORRECT: To prevent the diversion of capital assets funding toward revenue or administrative expenses, rules generally prohibit reappropriating funds from 'Major Works' (capital expenditure) to other units.
3. Option (c) is CORRECT: Reappropriation is intended to manage existing sanctioned expenditures; it cannot be used to create or fund a new expenditure that was not originally sanctioned by the competent authority/legislature.
Since options (a), (b), and (c) are all correct statements regarding the rules of reappropriation, the only correct choice for the question 'Which of the following sentence is NOT correct' is 'none of the above'.
Pension can not be drawn for the day of pensioner’s death.
A)
True
B)
False
Under standard government pension rules (including those applicable to State Civil Services and Central Civil Services), pension is payable for the entire month in which the pensioner dies. Specifically, the pension is considered payable up to and including the date of death. Therefore, the statement 'Pension can not be drawn for the day of pensioner’s death' is incorrect. The pension for the day of death is legally due to the pensioner (and subsequently payable to the legal heirs or nominee if not already drawn).
No permanent post should be created without the approval of
A)
President of India
B)
Council of minister
C)
Ministry of Finance
D)
Department of Personnel & Training
In the context of government administration and financial rules (such as the General Financial Rules - GFR), the creation of a permanent post involves a recurring financial commitment (salary, allowances, and pensions) on the Consolidated Fund. Therefore, no permanent post can be created without the concurrence/approval of the Ministry of Finance. While the Department of Personnel & Training (DoPT) may handle the administrative aspects of cadre strength and recruitment rules, the financial sanctioning authority for the creation of a permanent liability is the Ministry of Finance. The President of India is the formal appointing authority for certain high-level posts, and the Council of Ministers provides policy direction, but the specific procedural approval for post creation rests with the Finance Ministry to ensure budgetary availability.
Contingency Fund of India is defined under Article _______ of Indian Constitution.
A)
266
B)
267
C)
290
D)
295
Step-by-step reasoning:
1. The Constitution of India provides for different funds to manage the finances of the Union.
2. Article 266 deals with the Consolidated Fund of India and the Public Account of India. The Consolidated Fund is where all revenues received by the government are credited.
3. Article 267 specifically establishes the 'Contingency Fund of India'. This is an imprest account placed at the disposal of the President of India to enable him to make advances to meet unforeseen expenditure pending authorization by Parliament.
4. Article 290 relates to the transition of certain laws and adaptations regarding the financial provisions of the Constitution.
5. Article 295 deals with other funds (such as public accounts) existing before the commencement of the Constitution.
Therefore, the Contingency Fund of India is defined under Article 267.
Who is authorized to distribute the sanctioned funds to controlling and disbursing officers as per DFP Rules?
A)
Head of Department
B)
Ministry of Finance
C)
Head of Office
D)
Administrative Head of the Ministry
Under the Delegation of Financial Powers (DFP) Rules, the Head of Department (HoD) is the primary authority responsible for the overall management of the budget allocated to their department. Once the government sanctions funds, the HoD is authorized to distribute these funds among the various Controlling Officers and Disbursing Officers within their jurisdiction to ensure the smooth execution of departmental activities.
- Option (b) Ministry of Finance: The Finance Ministry sanctions the overall budget but does not handle the granular distribution to individual disbursing officers.
- Option (c) Head of Office: The Head of Office typically manages the funds allocated to a specific office but does not distribute funds to other controlling officers.
- Option (d) Administrative Head of the Ministry: While they oversee policy and administration, the specific financial distribution to disbursing officers is a delegated function of the Head of Department.
Reappropriation means transfer of fund from one major head to another.
A)
True
B)
False
In government accounting and financial rules (such as the General Financial Rules), 'Reappropriation' is defined as the transfer of funds from one unit of appropriation (such as a sub-head or detailed head) to another unit of appropriation within the same grant. Crucially, reappropriation cannot be made from one Major Head to another, nor can it be made between different grants, as this would change the nature of the expenditure approved by the legislature. Transferring funds between different Major Heads typically requires a 'Supplementary Grant' or 'Additional Grant' approved by the legislative body, not a simple administrative reappropriation.
Receipts for some above Rs. _______ required the signature of the Treasury Officer before credit into Government account.
A)
5000
B)
2000
C)
1500
D)
2500
According to the standard Treasury Rules applicable to state governments (which govern the procedures for the receipt and payment of government money), there are specific internal control mechanisms to prevent fraud and ensure accountability. For receipts exceeding a certain threshold, the Treasury Officer must verify and sign the receipt before the amount is formally credited to the Government account. In the context of the prescribed Treasury Rules for this administrative framework, the threshold for this mandatory signature is Rs. 2,000. Amounts below this limit may be processed through standard accounting entries, but higher amounts require the higher-level authorization of the Treasury Officer to ensure the integrity of the revenue collection process.
Proposals for waiving of the recovery of overpayments, which are within the powers of the Competent Authority, should not be referred to the Finance Ministry for concurrence.
A)
True
B)
False
In the context of Delegation of Financial Powers (DFP) and government accounting rules, the principle of 'Delegation' implies that once a specific authority (the Competent Authority) has been granted the power to approve or waive a certain amount or type of recovery, they are empowered to make that decision independently. Referring such cases to the Finance Ministry would defeat the purpose of delegation, lead to unnecessary administrative delays, and increase the workload of the Ministry. Therefore, if the waiver falls within the delegated financial powers of the Competent Authority, it should be decided at that level without seeking further concurrence from the Finance Ministry.
Minor Head in classification of Government Accounts should be-
A)
four digits
B)
two digits
C)
three digits
D)
one digit
In the standard classification of Government Accounts (as per the List of Major and Minor Heads of Account maintained by the Controller General of Accounts, India), the structure is hierarchical. The 'Major Head' is a four-digit code that represents the main function of the government. The 'Minor Head' is also a four-digit code that provides a more detailed breakdown of the expenditure or receipt under a specific Sub-Major Head. While Sub-Major Heads are typically two digits, the Minor Head specifically follows a four-digit format to ensure unique identification of the specific program or scheme across different departments. Therefore, option (a) is correct.
In case of service pension, pension which remains undrawn for three years or more can not be resumed or arrears could be paid without the authority of _______.
A)
Finance Department
B)
Treasury Officer
C)
Accounts & Treasuries
D)
Accountant -General
Under the standard Pension Rules (which are generally based on the Central Civil Services Pension Rules and adopted by State Governments like Mizoram), there are strict guidelines regarding 'undrawn pensions'. If a pension remains undrawn for a period of three years or more, it is typically treated as a lapsed amount. To resume the payment of such a pension or to authorize the payment of the accumulated arrears, the sanction of the Accountant General (AG) is mandatory. The Treasury Officer (Option b) only executes payments based on authority; the Finance Department (Option a) handles policy; and Accounts & Treasuries (Option c) is a general administrative category. The Accountant General is the statutory authority responsible for the audit and authorization of pension disbursements.
Money may not be withdrawn from the Government Account except by presentation of _______.
A)
challan
B)
bill
C)
cheque
D)
voucher
Under the standard Government Treasury Rules (which are generally uniform across Indian states and based on the General Financial Rules), the fundamental principle of government accounting is that no money shall be withdrawn from the Government Account (Treasury) unless it is supported by a formal claim for payment. This claim is known as a 'bill'. A bill is a document that specifies the amount to be paid, the head of account from which it is to be debited, and the authority that has sanctioned the expenditure.
Why other options are incorrect:
- a. Challan: A challan is primarily used for depositing money INTO the government account, not for withdrawing it.
- c. Cheque: While cheques are used in commercial banking, government withdrawals from the treasury are initiated via bills which are then processed into payments (which may be via cheque or electronic transfer), but the primary instrument for the request of withdrawal is the bill.
- d. Voucher: A voucher is a supporting document or a record of a transaction that has already occurred; the 'bill' is the specific instrument used to initiate the withdrawal process from the treasury.
What is the percentage of bid security required to be furnished by bidders in the case of Limited or Advertised tender enquiry?
A)
1 to 3 per cent
B)
3 to 6 per cent
C)
4 to 7 per cent
D)
2 to 5 per cent
In government procurement and public works guidelines (which form the basis for the Mizoram PSC MCS Departmental Examinations), Bid Security (also known as Earnest Money Deposit or EMD) is required to ensure that the bidder is serious about their offer and does not withdraw the bid before the validity period expires. For Limited or Advertised tender enquiries, the standard prescribed range for Bid Security is typically between 2% and 5% of the estimated value of the tender.
- Option (a) 1 to 3% is generally too low for standard advertised tenders.
- Option (b) 3 to 6% and (c) 4 to 7% exceed the standard regulatory ceiling for EMD in most general procurement manuals, as excessively high bid security can discourage competition and restrict the number of eligible bidders.
State the monetary limit up to which any loss of immovable property by fire, flood, etc., can be reported by a subordinate authority to the next higher authority-
A)
Up to Rs. 5,00,000
B)
Up to Rs. 1,00,000
C)
Up to Rs. 2,50,000
D)
Up to Rs. 50,000
Under the General Financial Rules (GFR) and the corresponding financial regulations governing the reporting of losses, there are specific thresholds for reporting losses of government property. For losses caused by unforeseen circumstances such as fire, flood, or natural calamities, the reporting structure is tiered based on the monetary value of the loss. According to the standard financial guidelines applicable to departmental examinations of this nature, losses of immovable property (or assets) up to Rs. 1,00,000 can be reported by a subordinate authority to the next higher authority for necessary action and recording. Losses exceeding this limit typically require reporting to higher administrative levels or the Finance Department for formal write-off or sanction. Therefore, option (b) is the correct threshold.
Non-Gazetted officer can also be appointed as Head of Office with the approval of Ministry of Finance.
A)
True
B)
False
Under the Delegation of Financial Powers (DFP) Rules and the General Financial Rules (GFR) governing government administration, the 'Head of Office' is typically a Gazetted Officer. However, there is a provision for flexibility in specific administrative circumstances. If a particular office does not have a Gazetted Officer available or if the nature of the office warrants it, a Non-Gazetted officer can be appointed as the Head of Office, provided that the Ministry of Finance (or the competent financial authority) grants specific approval for such an appointment. This ensures that financial accountability is maintained even when a non-gazetted official is exercising the powers of a Head of Office.
Recoveries from pay & allowances may not ordinary be made at a rate exceeding two- third of monthly pay & allowances.
A)
True
B)
False
According to the standard Fundamental Rules (FR) and Supplementary Rules (SR) governing government payroll and recoveries (which are adopted by most state governments in India, including Mizoram), the general rule is that recoveries from pay and allowances should not ordinarily exceed one-third (1/3) of the monthly pay and allowances. The statement in the question claims the limit is two-thirds (2/3), which is incorrect. Therefore, the statement is False.
What is the limit up to which a Ministry / Department may directly execute repair works?
A)
Thirty lakhs
B)
Forty lakhs
C)
Fifty lakhs
D)
Sixty lakhs
According to the General Financial Rules (GFR) and the guidelines governing the execution of works in government departments, there are specific financial ceilings for the direct execution of repair works. For most Ministries and Departments, the limit up to which they may directly execute repair works (without necessarily routing them through a specialized executing agency like the CPWD or State PWD for every minor instance, provided they have the technical capacity) is set at Fifty lakhs. Works exceeding this limit typically require the involvement of a designated executing agency or a more rigorous tendering and approval process. Therefore, option (c) is the correct financial threshold.
Which of the following can be included as contingent charges?
A)
purchase of stationery items
B)
construction of building
C)
repairing charge of office toilet
D)
all the above
In government accounting and financial rules, 'Contingent Charges' refer to incidental expenses that are incurred for the day-to-day running of an office. These are typically recurring, small-scale expenditures that do not result in the creation of a permanent capital asset.
1. Option (a) 'purchase of stationery items' is a classic example of a contingent charge as it is a routine operational expense required for daily office functioning.
2. Option (b) 'construction of building' is classified as 'Capital Expenditure' because it creates a permanent asset and increases the value of the government's infrastructure. It is not a contingent charge.
3. Option (c) 'repairing charge of office toilet' is generally classified under 'Maintenance' or 'Public Works' (PWD) expenditures. While small repairs can sometimes be debated, major repairs are not considered routine contingent charges; they are maintenance costs.
Since option (b) is definitively a capital expenditure, option (d) 'all the above' is incorrect. Therefore, the most accurate answer is the purchase of stationery.