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Past Questions — 2025
Which of the following methods is used for disposal of surplus or obsolete or unserviceable goods of assessed residual value above Rs. 2 lakhs?
A)
By public action
B)
By single tender system
C)
By limited tender system
D)
By a reputed dealer
In government financial rules and asset disposal guidelines (such as the General Financial Rules - GFR), the disposal of surplus, obsolete, or unserviceable goods is governed by the principle of maximizing the return to the state while ensuring transparency. For assets with a high assessed residual value (typically above a specific threshold, in this case, Rs. 2 lakhs), a 'Public Auction' (referred to as 'public action' in the options) is the mandatory method. This ensures competitive bidding and prevents favoritism.
- Option (b) Single tender system is generally reserved for proprietary items or emergencies, not for the disposal of scrap/surplus.
- Option (c) Limited tender system is used for specific low-value items or specialized goods where only a few vendors are capable.
- Option (d) Selling to a reputed dealer without a competitive process violates the transparency requirements for high-value asset disposal.
The Head of Office should verify the cash balance in the cash book _______.
A)
at the end of each month
B)
at the end of each quarter
C)
regularly
D)
none of these
In government accounting and financial management (specifically under General Financial Rules - GFR), the Head of Office is responsible for the safe custody of public money. To prevent embezzlement, errors, or misappropriation, the Head of Office is required to verify the cash balance in the cash book 'regularly' (often interpreted as daily or at frequent intervals) by physically counting the cash on hand and comparing it with the balance shown in the cash book. While monthly and quarterly reconciliations occur for reporting purposes, the internal control mechanism for cash verification must be a regular, ongoing process to ensure immediate detection of discrepancies.
Who of the following is competent to sanction abolition of a post?
A)
An authority who is competent to create the post
B)
Secretary of a department
C)
Financial Advisor
D)
President of India
In administrative law and government service rules (specifically within the framework of the Fundamental Rules and Supplementary Rules used in Indian administration), the principle of 'parity of power' applies to the creation and abolition of posts. The authority vested with the power to create a post is generally the same authority empowered to abolish it. This ensures that the administrative and financial oversight remains consistent.
- Option (b) Secretary of a department: While a Secretary may initiate the proposal for abolition, they typically do not have the final sanctioning authority for the structural change of a post unless specifically delegated.
- Option (c) Financial Advisor: The Financial Advisor provides concurrence or advice on the financial implications of abolishing a post, but they are not the sanctioning authority.
- Option (d) President of India: While the President is the formal head, the power to abolish specific posts is delegated to various competent authorities (such as the Governor or specific Ministry heads) depending on the nature of the post. Therefore, 'the authority competent to create the post' is the most accurate and universal rule.
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.
Pensioners are required to furnish a life certificate once a year in the month of _______.
A)
January
B)
April
C)
July
D)
November
Under the standard pension rules applicable to government employees (including those followed by the Mizoram government and Central Government), pensioners are required to submit a Life Certificate annually to ensure that the pension is being paid to the rightful beneficiary and to prevent fraudulent payments after the death of a pensioner. The designated month for the submission of this certificate is November. This allows the pension disbursing authorities to verify the status of the pensioner before the commencement of the new financial cycle or the end of the calendar year. Therefore, option (d) is the correct answer, while January, April, and July are not the standard months for this specific annual requirement.
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.
An arrear claim of a Government servant shall be settled by the DDO, if preferred within _______ of its becoming due.
A)
Two years
B)
One year
C)
Three years
D)
Four years
In accordance with the financial rules and treasury guidelines applicable to Government servants (specifically under the Mizoram Financial Handbook and general government accounting principles), there is a prescribed time limit for the settlement of arrear claims. An arrear claim is considered 'current' and can be settled directly by the Drawing and Disbursing Officer (DDO) if it is preferred within three years of the date it became due. Claims that exceed this three-year window typically require higher administrative sanction or a more rigorous audit process to ensure the validity of the claim and the availability of funds from previous budget years. Therefore, option (c) is the correct regulatory timeframe.
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.
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.
With whom shall the residuary financial powers, not delegated by DFP Rules, vest?
A)
Finance Ministry
B)
President
C)
Head of Department
D)
C&AG
In the context of Delegation of Financial Powers (DFP) Rules, the general principle of financial administration is that all financial powers originally reside with the central financial authority. The DFP Rules are designed to delegate specific powers to lower authorities (such as Heads of Departments or Administrative Heads) to ensure administrative efficiency and avoid delays. However, any power that has NOT been specifically delegated under these rules—known as 'residuary powers'—remains with the primary financial authority, which is the Finance Ministry (or the Finance Department at the state level).
Why other options are incorrect:
- b. President: While the President is the constitutional head, financial administration is managed through the Ministry of Finance.
- c. Head of Department: The HoD only possesses powers that have been specifically delegated to them via the DFP Rules; they cannot claim residuary powers.
- d. C&AG: The Comptroller and Auditor General is an auditing authority and does not hold executive financial powers to sanction expenditure.
The pay and allowances for the month of March shall be paid on _______.
A)
first day of April
B)
last day of March
C)
the first working day of April
D)
last working day of March
In government payroll and accounting systems, particularly within the context of the Financial Year (which ends on March 31st), it is a mandatory requirement to clear all salary and allowance liabilities for the current financial year before the year closes. To ensure that the expenditure is booked in the correct financial year (March) and to avoid the lapse of funds or accounting discrepancies in the new financial year (April), the pay and allowances for March are disbursed on the last working day of March. Options a and c are incorrect because paying in April would push the expenditure into the next financial year. Option b is technically the end of the month, but 'last working day' is the precise administrative term used to account for weekends or public holidays that might fall on the 31st.
What is the due date for submission of T.A. claim on completion of journey?
A)
Within 30 days
B)
Within 1 year
C)
Within 6 months
D)
Within 60 days
Under the standard Travel Allowance (T.A.) rules applicable to government servants (which the Mizoram PSC MCS examinations follow based on the Mizoram Fundamental Rules and Supplementary Rules), a claim for traveling allowance must be submitted within a prescribed time limit to avoid the claim being barred by limitation. According to these rules, a T.A. claim must be submitted within 6 months from the date of completion of the journey. If a claim is submitted after 6 months, it generally requires the sanction of a competent authority or may be disallowed unless a valid reason for the delay is provided. Therefore, option (c) is the correct statutory time limit.
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.
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.
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.
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.
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.
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.
What is the financial limit for purchase of goods without quotation or bids?
A)
Rs. 25,000
B)
Rs. 30,000
C)
Rs. 15,000
D)
Rs. 20,000
According to the General Financial Rules (GFR) and the specific procurement guidelines adopted by the Government of Mizoram for departmental expenditures, the financial limit for the purchase of goods without inviting quotations or bids (Direct Purchase) is set at Rs. 25,000. For purchases above this limit, the department is required to invite quotations or follow a competitive bidding process to ensure transparency and value for money. Therefore, option (a) is the correct threshold for direct procurement without quotations.
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.
What should be the validity period of performance security beyond the date of completion of all contractual obligations?
A)
Forty-five days
B)
Sixty days
C)
Six months
D)
Thirty days
In government procurement guidelines (specifically following the General Financial Rules (GFR) and the Manual for Procurement of Goods/Works adopted by various state and central government bodies in India), Performance Security is required to ensure the contractor fulfills all contractual obligations. To protect the procuring entity against any latent defects or pending claims that may arise immediately after the completion of the work, the Performance Security must remain valid for a specific period beyond the date of completion of all contractual obligations. The standard prescribed period for this extended validity is 60 days. This allows the department sufficient time to verify the final deliverables and process the release of the security deposit. Therefore, option (b) is the correct answer.
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.
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.
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'.
Cheques shall be payable at any time within _______ after the month of issue.
A)
six months
B)
sixty days
C)
one year
D)
three months
Under the standard Treasury Rules and General Financial Rules (GFR) applicable to government accounting in India (which the Mizoram PSC follows), government cheques are subject to a specific validity period to ensure financial discipline and accurate accounting of lapsed payments. A government cheque is typically valid for a period of six months from the date of issue. After this period, the cheque becomes 'stale' and cannot be encashed; the payee must then apply for a duplicate or a fresh issue after the original amount is credited back to the government account. Therefore, option (a) is correct. Options (b), (c), and (d) do not align with the standard statutory validity period for government treasury cheques.