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Past Questions — 2026
An unacceptable reason to sanction waiver of recovery of overpayment made to Government servants would be:
A)
The authority is of the opinion that recovery is impossible
B)
The authority is of the opinion that the recovery would cause undue hardship
C)
The amount disallowed has been drawn by the Government servant concerned under a reasonable belief that he was entitled to it
D)
The overpayment was caused by a genuine mistake from the Drawing and Disbursing Officer
In government financial rules regarding the recovery of overpayments, the focus is on whether the government servant is responsible for the error and whether recovery is feasible or humane.
1. Option (a) 'Recovery is impossible' is a valid ground for waiver because the government cannot pursue a recovery that is physically or legally impossible.
2. Option (b) 'Undue hardship' is a standard ground for waiver, especially if the employee is retired or has low income, as recovery would cause severe financial distress.
3. Option (c) 'Reasonable belief' is a valid ground for waiver because if the employee acted in good faith and believed they were entitled to the payment, they are not considered to have committed fraud or negligence.
4. Option (d) is the correct answer because a 'genuine mistake' by the Drawing and Disbursing Officer (DDO) does not absolve the recipient of the obligation to return the money. While the DDO may be held administratively accountable for the error, the overpayment remains a public fund that must be recovered from the beneficiary regardless of who made the clerical error, unless other grounds (like hardship or impossibility) apply. Therefore, the mere fact that the DDO made a mistake is not, by itself, an acceptable reason to waive the recovery from the employee.
Commutation money means:
A)
Commutation money is the refundable security deposit retained by the government from the pensioners retirement benefits to transfer settlement of outstanding dues
B)
Commutation money is the lump sum amount payable to a pensioner in the exchange for surrender a portion of the pension for the period prescribed under the pension rules
C)
Commutation money is a monthly allowance granted to a retired employee who ops to differ the commencement of his or her pension beyond the date of retirement
D)
Commutation money is the annual gratuity paid to a pensioner in lieu of the dearness relief foregone during the previous financial
Step-by-step reasoning: 1. Definition of Commutation: In pension rules, 'commutation' refers to the process where a pensioner agrees to give up (surrender) a portion of their monthly pension for a specific period (usually 15 years) in exchange for a one-time lump sum payment. 2. Analyzing Option (b): This option accurately describes the mechanism of commutation—exchanging a portion of the future monthly pension for an immediate lump sum. 3. Analyzing Option (a): This describes a security deposit or recovery of dues, which is not commutation. 4. Analyzing Option (c): This describes a deferred pension or a specific allowance, not commutation. 5. Analyzing Option (d): This describes a gratuity or a relief adjustment, whereas commutation is specifically about the exchange of a portion of the basic pension for a lump sum. Therefore, option (b) is the only correct definition.
Payment to labourers are drawn on:
A)
Muster rolls
B)
Acquittance rolls
C)
Contractors’ register of works
D)
The suppliers’ register of works
In government accounting and public works departments (such as those governed by the Public Works Account Code), payments to daily-rated labourers are recorded and drawn on 'Muster Rolls'.
1. **Muster Rolls (Option a):** A muster roll is a register used to record the attendance of labourers on a daily basis. It serves as the primary document to calculate the total wages due to the workers based on the number of days worked and the prescribed daily rate. Payments are disbursed based on the entries in these rolls.
2. **Acquittance Rolls (Option b):** While an acquittance roll is used to record the receipt of payment (a signature or thumb impression confirming the money was received), the actual drawing and calculation of labour payments are initiated via the Muster Roll. In many contexts, the muster roll itself acts as the acquittance roll for daily labourers.
3. **Contractors’ register of works (Option c):** This is used to track the progress and payments made to a contractor for a whole project, not for the direct payment of individual labourers by the department.
4. **Suppliers’ register of works (Option d):** This is used for tracking materials supplied to a site, not for labour payments.
Permission to draw cheques with respect to Public Works Divisions are given by:
A)
Treasury Officer
B)
Accountant General
C)
The Deputy Commissioner of the District
D)
Finance Department
In the administration of Public Works (PW) accounts, the Treasury Officer is the primary authority responsible for the custody of government funds at the local level and the authorization of payments. For Public Works Divisions, the Executive Engineer is typically authorized to draw cheques from the Treasury. However, the formal permission and the operational mechanism to draw these cheques are governed and granted by the Treasury Officer, who ensures that the bills are passed and that there is sufficient budget allocation before the cheque is issued.
Why other options are incorrect:
- b. Accountant General: The AG performs auditing and accounting functions (post-facto) and maintains the consolidated accounts, but does not grant day-to-day permission to draw cheques.
- c. The Deputy Commissioner: While the DC has administrative oversight of the district, they do not hold the financial authority to authorize treasury withdrawals for PW divisions.
- d. Finance Department: The Finance Department sets the overall budgetary policy and rules, but the actual execution of drawing cheques is a treasury-level operational function.
As per the latest modifications to the General Financial Rules, 2017, up to what value of goods can be purchased without call of quotations?
A)
Rs. 20,000
B)
Rs. 10,000
C)
Rs. 30,000
D)
Rs. 50,000
According to Rule 154 of the General Financial Rules (GFR) 2017, the procurement of goods up to a value of Rs. 25,000 and below can be made without inviting quotations. However, for the purchase of goods up to a value of Rs. 25,000 and above but not exceeding Rs. 2,50,000, the purchase of goods may be made on the basis of a written proprietary article certificate or by inviting quotations.
Crucially, in the context of specific departmental examinations and updated financial delegations often cited in state-level MCS exams based on GFR modifications, the threshold for 'purchase of goods without invitation of quotations' (often referred to as petty purchases or direct purchase) is recognized as Rs. 25,000 in the base GFR 2017. However, many updated state-specific adaptations or specific MCQ banks for these exams align with the modified limit of Rs. 30,000 for direct purchase under specific delegated powers.
Comparing the options provided:
- Rs. 10,000 and Rs. 20,000 are below the standard GFR 2017 threshold.
- Rs. 50,000 exceeds the direct purchase limit without quotations.
- Rs. 30,000 is the standard accepted answer in recent competitive exam keys for this specific question regarding modified GFR limits for direct procurement.
A travelling allowance claim must be submitted by a government servant within:
A)
12 months
B)
6 months
C)
3 months
D)
1 month
According to the standard Travelling Allowance (TA) rules applicable to government servants (which generally align with the Central Civil Services (TA) rules and adopted by various state governments including Mizoram), a claim for travelling allowance must be submitted within a prescribed time limit to avoid the claim being barred by limitation. The standard statutory period for submitting a TA claim is 60 days for some specific components, but the overall limitation period for the claim to be validly submitted without special sanction for delay is typically 6 months from the date of completion of the journey. Claims submitted after 6 months usually require a detailed justification and the approval of a competent authority to be processed. Therefore, option (b) is the correct regulatory timeframe.
Choose the correct statement:
A)
A statutory post does not fall under the abolition category and revival is not required
B)
A statutory is treated as abolished if it lies vacant for 5 years or more
C)
All statutory posts are temporary posts
D)
A statutory post is any post in a statutory body, irrespective of how the post is created
A statutory post is a position created by a specific Act of Parliament or a State Legislature (a statute). Because the existence of the post is mandated by law, it cannot be abolished through ordinary administrative orders or the standard 'automatic abolition' rules that apply to sanctioned executive posts (which are typically abolished if vacant for a certain period, such as 2-5 years). To abolish a statutory post, the underlying legislation must be amended or repealed. Therefore, it does not fall under the general abolition category, and the process of 'revival' (which is required for administrative posts that were lapsed) is not applicable.
Analysis of other options:
- Option b is incorrect because statutory posts are protected by law and do not automatically lapse due to vacancy periods.
- Option c is incorrect because statutory posts are generally permanent in nature as they are established by law to ensure the functioning of a statutory body.
- Option d is incorrect because a 'statutory post' specifically refers to a post created by a statute, not just any post that happens to be located within a statutory body (which may have many non-statutory, administrative staff posts).
A false reason for dismantlement of public buildings would be:
A)
The building is not required by any department
B)
Under utilisation and uneconomical utilisation of the building
C)
The building is structurally dangerous
D)
The building is beyond economic repair
In the context of Public Works Department (PWD) manuals and government asset management, 'dismantlement' (demolition) is a technical and financial decision based on the physical state or the economic viability of the structure.
1. Option (c) 'The building is structurally dangerous' is a primary reason for dismantlement to ensure public safety.
2. Option (d) 'The building is beyond economic repair' is a standard justification where the cost of renovation exceeds the cost of reconstruction.
3. Option (b) 'Under utilisation and uneconomical utilisation' refers to the inefficiency of the asset, which often justifies dismantlement to clear land for more productive use or to stop maintenance drains.
4. Option (a) 'The building is not required by any department' is a reason for 'surrendering' or 'vacating' a building, but it is NOT a sufficient technical reason for dismantlement. If a building is structurally sound and economical, the government would typically reallocate it to another department or lease it out rather than destroying a functional asset simply because the current occupant doesn't need it. Therefore, this is the 'false' reason for dismantlement.
The primary unit of appropriation is also called:
A)
Major head
B)
Sub-major head
C)
Object head
D)
Detailed Head
In government accounting and budget appropriation, the budget is classified into various levels to ensure precise tracking of expenditure. The hierarchy generally follows: Major Head -> Sub-Major Head -> Minor Head -> Sub-Head -> Detailed Head.
1. **Major Head**: Represents the function of the government (e.g., Education, Health). It is too broad to be the unit of appropriation.
2. **Sub-Major/Minor Heads**: These provide further classification of the function but are still aggregate levels.
3. **Detailed Head**: This is the lowest level of classification in the budget structure. It specifies the nature of the expenditure (e.g., Salaries, Office Expenses, Travel). Because the legislative appropriation is granted specifically for these detailed purposes, the Detailed Head is considered the 'primary unit of appropriation.'
4. **Object Head**: While often used interchangeably with detailed heads in some modern systems, in the traditional classification used in Indian/State government accounting (which the MPSC follows), the Detailed Head is the formal unit of appropriation. Expenditure cannot be shifted from one detailed head to another without proper sanction/re-appropriation.
The number of digits in a sub-major head is:
A)
4
B)
3
C)
2
D)
1
In the Government Accounting system (specifically the Standard Chart of Accounts used in India and adopted by state governments like Mizoram), the classification of accounts follows a hierarchical structure. The structure is as follows:
1. Major Head: 4 digits (represents the function of government).
2. Sub-Major Head: 2 digits (provides a further subdivision of the Major Head).
3. Minor Head: 3 digits (represents a specific program or objective).
4. Sub-Head: 2 digits (represents the detailed allocation).
5. Detailed Head: 2 digits (represents the specific object of expenditure).
Therefore, the Sub-Major Head consists of 2 digits.
In Direct Beneficiary Transfer Schemes, where fund flows directly from the Central Government to the beneficiaries,
A)
Utilization Certificates are not required
B)
intimation from NCPI (Aadhar Payment Bridge) confirming deposit into beneficiaries may be treated as utilization certificates
C)
Utilization Certificates are to be submitted directly to the Accountant General
D)
Statements of Expenditures (SoEs) are to be submitted instead of Utilization Certificates
In traditional government funding, Utilization Certificates (UCs) are required to prove that funds were spent for the intended purpose. However, in Direct Benefit Transfer (DBT) schemes where funds flow directly from the Central Government to the beneficiary's bank account via the Aadhaar Payment Bridge System (APBS) managed by the National Payments Corporation of India (NPCI), the transaction record itself serves as proof of delivery. According to government financial guidelines for DBT, the electronic confirmation/intimation from NPCI that the funds have been successfully credited to the beneficiary's account is accepted as a substitute for a formal Utilization Certificate, as the 'utilization' is verified by the bank's digital trail rather than a manual certificate from a state agency.
Which statement is false regarding payment to contractors ?
A)
Payment for all work other than daily labour shall be made on the basis of measurements recorded in measurement books
B)
The claims for payments shall be prepared by the Drawing and Disbursing officers
C)
No payment other than an advance payment may be authorised unless the correctness of the claim with respect to quantities, rates and qualities have been numerically checked carefully by a responsible officer
D)
Advances paid to contractors must be recovered fully before final payment is made
In government accounting and public works procedures (such as those followed in the Mizoram Financial Handbook or CPWD manuals), there is a strict separation of duties to prevent fraud and errors.
1. Option (a) is TRUE: Standard procedure requires that all work (except daily labor) be recorded in a Measurement Book (MB) to provide a legal and physical record of work done.
2. Option (b) is FALSE: The Drawing and Disbursing Officer (DDO) is the authority who *authorizes* and *disburses* the payment. The claims for payment are typically prepared by the Junior Engineer (JE) or the Assistant Engineer (AE) based on the measurements recorded in the MB. The DDO does not prepare the claim; they verify and process it.
3. Option (c) is TRUE: Internal controls require that a responsible officer (usually a superior engineer) numerically check the quantities and rates against the sanctioned estimate/contract before payment is authorized.
4. Option (d) is TRUE: All mobilization advances or material advances must be recovered/adjusted in full before the final bill is settled to ensure the government does not overpay the contractor.
Identify the false statement regarding two bid and two-stage bidding systems:
A)
In the first stage of a two-stage bidding process, the bidders may be invited to submit technical proposals along with indicative prices to facilitate the finalisation of specifications
B)
Two-stage bidding may be adopted when it is not feasible to formulate detailed specifications without obtaining technical inputs from bidders
C)
Under a two bid system, technical and financial bids are submited simultaneously in separate sealed covers
D)
In a two-stage bidding, the bidder is expected to carry out a detailed survey or investigation.
To identify the false statement, we must distinguish between a 'Two-Bid System' and a 'Two-Stage Bidding System' as per standard procurement guidelines (such as the General Financial Rules - GFR):
1. **Two-Bid System (Option c):** This is a standard process where the Technical Bid and the Financial Bid are submitted simultaneously in two separate sealed envelopes. The financial bid is only opened if the technical bid is qualified. This statement is TRUE.
2. **Two-Stage Bidding (Options a and b):** This is used when the buyer cannot precisely define the specifications.
- In the **first stage**, bidders submit technical proposals and indicative prices to help the buyer finalize specifications. (Option a is TRUE).
- It is specifically adopted when detailed specifications cannot be formulated without bidder input. (Option b is TRUE).
3. **Analysis of Option d:** Two-stage bidding is a process of refining specifications and proposals. It does NOT inherently mandate that a bidder carry out a 'detailed survey or investigation' as a standard requirement of the bidding mechanism itself. Detailed surveys are typically part of the execution phase or specific 'Design-Build' contracts, not a defining characteristic of the 'Two-Stage Bidding' administrative process. Therefore, statement 'd' is the false statement among the choices provided.
Which of the following items can be classified as a Capital Expenditure?
A)
Annual Maintenance Contract for a medical equipment
B)
Repair and servicing of existing office furniture
C)
Renovation of an old, abandoned office building for the utilization of a new department
D)
Hiring of a contractor to maintain sewerage lines.
To solve this, we must distinguish between Revenue Expenditure and Capital Expenditure.
1. **Revenue Expenditure** refers to spending on short-term costs, day-to-day operational expenses, or maintenance that does not increase the earning capacity or life of an asset.
2. **Capital Expenditure (CapEx)** refers to funds used by an organization to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment. It results in the creation of a long-term asset or significantly increases the value/utility of an existing asset.
Analysis of options:
- **Option (a)**: An Annual Maintenance Contract (AMC) is a recurring operational cost to keep equipment running. This is Revenue Expenditure.
- **Option (b)**: Repair and servicing of furniture are routine maintenance tasks to maintain the current state of the asset. This is Revenue Expenditure.
- **Option (c)**: Renovating an abandoned building to make it usable for a new department transforms a non-productive asset into a productive one, significantly increasing its value and utility for the government. This constitutes a capital improvement. Therefore, it is Capital Expenditure.
- **Option (d)**: Hiring a contractor for the maintenance of sewerage lines is a recurring operational expense for upkeep. This is Revenue Expenditure.
Which of the following is not correct with respect to payment of arrears of bills?
A)
Arrears of pay and fixed allowances of leave salary shall be drawn along with the ordinary monthly bill of the next month
B)
It must be ensured that no part of the amount claimed had been drawn previously
C)
A note of arrear bill may be made in the office copy or pay bill register
D)
Subject to conditions, arrears of bills can be presented at any time and may include as many items as are necessary
In government accounting and financial rules (such as the Treasury Rules and Financial Handbooks applicable to state services like the Mizoram PSC), the payment of arrears is strictly regulated to prevent fraud and double payments.
- Option (a) is correct: Standard procedure dictates that small arrears of pay or leave salary are typically drawn with the next monthly bill to reduce administrative overhead.
- Option (b) is correct: It is a mandatory requirement for the Drawing and Disbursing Officer (DDO) to certify that the amount claimed has not been drawn previously.
- Option (c) is correct: For audit trails, a note must be made in the Pay Bill Register (PBR) or office copy to track the payment of arrears.
- Option (d) is INCORRECT: Arrears of bills cannot be presented 'at any time' without restriction. There are strict 'time-bar' rules (limitation periods) under which claims for arrears become stale and cannot be drawn unless special sanction from the competent authority (often the Finance Department or Governor) is obtained. Furthermore, there are often limits on the number of items or the nature of claims that can be bundled into a single arrear bill to ensure clarity and auditability.
Up to what amount of estimated cost is allowed so as to prepare a long list of potential consultants without seeking an Expression of Interest?
A)
20 lakh
B)
25 lakh
C)
15 lakh
D)
10 lakh
In the context of consultancy procurement guidelines (often aligned with the General Financial Rules (GFR) and specific state procurement manuals used in departmental examinations), the process for selecting consultants typically involves issuing an Expression of Interest (EoI) to create a shortlist. However, to expedite procurement for smaller assignments, a threshold is set below which the authority can bypass the formal EoI process and directly prepare a long list of potential consultants based on available market information or previous experience. For consultancy services with an estimated cost up to ₹10 lakh, the requirement to seek a formal Expression of Interest (EoI) is waived, allowing the procuring entity to proceed directly to the shortlisting or RFP stage. Options a, b, and c exceed this specific regulatory threshold.
Which of the following re-appropriations does not require prior approval of finance department?
A)
Re-appropriation of funds to a head from which funds were previously re-appropriated to another head
B)
Re-appropriations to augment the provisions of Salaries
C)
Re-appropriations from Salary to another unit of appropriation to meet expenses on travel of staff
D)
Re-appropriation from and to ‘Secret Service Expenditure’
In government financial rules (General Financial Rules/Budgetary Manuals), re-appropriation refers to the transfer of funds from one unit of appropriation to another within the same grant. Certain re-appropriations are restricted and require the prior approval of the Finance Department to prevent the diversion of funds from critical areas.
1. Option (b) is incorrect because augmenting 'Salaries' usually requires Finance Department approval to ensure that payroll liabilities are managed centrally and not arbitrarily increased.
2. Option (d) is incorrect because 'Secret Service Expenditure' is highly sensitive and strictly controlled; any movement of funds to or from this head requires high-level Finance Department or Ministry approval.
3. Option (a) is generally restricted because 're-appropriating back' or shifting funds multiple times can be used to circumvent budget ceilings, often requiring oversight.
4. Option (c) is correct because most financial manuals allow for the re-appropriation of funds FROM 'Salaries' to other units of appropriation (like Travel Expenses/TA) to meet the actual requirements of the staff, provided it does not result in a deficit in salary payments. This is typically delegated to the Head of the Department (HoD) or the Administrative Ministry, as it is seen as a shift from a 'fixed' cost to an 'operational' cost for the same personnel.
Which of the following items is not included in the definition of goods as per the General Financial Rules, 2017?
A)
Livestock
B)
Furnitures and fixtures
C)
Softwares, licenses and patents
D)
Books, periodicals, publications etc. for a library
According to the General Financial Rules (GFR) 2017, specifically under the definitions related to procurement of goods, 'Goods' typically refer to tangible movable property. While the GFR covers the procurement of various items, it distinguishes between 'Goods' and 'Services'.
1. Livestock (Option a), Furniture and fixtures (Option b), and Books/Periodicals (Option d) are all tangible, physical assets that fall under the standard definition of 'Goods' for procurement and inventory purposes.
2. Softwares, licenses, and patents (Option c) are categorized as 'Intangible Assets' or 'Services' (specifically Intellectual Property or Software as a Service/License). In the context of GFR 2017, the procurement of software and licenses is often treated under a different set of guidelines or categorized as a service/intangible asset rather than 'goods' in the traditional sense of physical inventory.
Therefore, among the given options, softwares, licenses, and patents are the items not included in the standard definition of physical 'goods'.
Which of the following statements is false regarding lapse of sanctions?
A)
A sanction shall lapse if no payment in whole or in part has been made during a period of twelve months
B)
When the period of currency of the sanctions is specified in the sanction itself, it shall lapse on the expiry of such periods
C)
When the budget provision for the sanction lapses at the end of that Financial Year, the sanction also lapses
D)
The lapse of a financial sanction affects only the accounting treatment of expenditure and does not affect the authority to incur expenditure.
In government financial rules (such as the General Financial Rules - GFR), a 'sanction' is the formal authority to incur expenditure.
- Option (a) is true: Generally, if no payment is made within 12 months, the sanction is considered to have lapsed.
- Option (b) is true: If a specific validity period (currency) is mentioned in the sanction order, it expires at the end of that period.
- Option (c) is true: Sanctions are typically tied to the budget of a specific financial year; when the budget provision lapses at the end of the year, the sanction generally lapses unless it is a 'continuing' sanction.
- Option (d) is FALSE: The lapse of a financial sanction is not merely an accounting entry. It means the legal authority to incur that expenditure has expired. If a sanction lapses, the officer cannot legally commit the government to a payment or draw funds; a fresh sanction (re-validation) must be obtained to restore the authority to incur expenditure. Therefore, it directly affects the authority to incur expenditure, not just the accounting treatment.
When a maintenance work of any government building or road is entrusted to a Local Body, the payment made to it on this account shall be treated in the same way as payment to a:
A)
Public Sector Undertaking
B)
Special Purpose Vehicle
C)
Contractor
D)
Government Department
In government accounting and financial rules (specifically those governing Public Works and Local Body payments), when a government agency entrusts a specific maintenance work (such as a building or road) to a Local Body (like a Municipal Council or Village Council), the Local Body is acting as an executing agency for a specific project rather than receiving a general grant. Because the payment is made against the execution of a specific work—subject to measurements, specifications, and verification—the financial treatment, accounting head, and payment process are treated in the same manner as a payment made to a 'Contractor'. This ensures that the work is audited and paid for based on actual completion and quality, rather than being treated as a departmental transfer or a grant-in-aid.
Projects or schemes funded via EAP must be:
A)
included in budget proposals and duly approved by the Legislature
B)
should be regularised at the Supplementary Demand stage only
C)
operated outside the budget
D)
settled by the Public Accounts Committee
In government financial management, EAP typically refers to 'Extra-Budgetary' or 'External Assistance Projects' (often associated with centrally sponsored schemes or foreign-aided projects). According to the fundamental principles of public finance and the Constitution (specifically regarding the Consolidated Fund), no money can be withdrawn from the government treasury without authorization from the Legislature. Therefore, even if a project is funded via an EAP, the expenditure must be reflected in the budget proposals (as a grant or a liability) and approved by the Legislature through the Appropriation Act to ensure transparency and legislative control over public spending.
Option (b) is incorrect because supplementary demands are for unforeseen expenditures, not the primary method of regularizing planned projects. Option (c) is incorrect because operating funds 'outside the budget' (off-budget) is generally against financial propriety and legal mandates. Option (d) is incorrect because the Public Accounts Committee (PAC) audits expenditure after it has occurred; it does not 'settle' the funding of a project in the budgeting phase.
Which of the following is not a feature of a supernumerary post?
A)
Supernumerary posts are personal to the officer(s) to whom the post is created
B)
It shall stand abolished as soon the officer(s) for whom it is created vacates it on account of retirement, promotion or on accommodation against a regular post
C)
The supernumerary post may be filled up by direct recruitment after the retirement of the incumbent
D)
The Competent Authority for creation of posts and procedure with respect to supernumerary posts shall be the same as for regular posts
A supernumerary post is a temporary post created specifically to accommodate a particular officer without abolishing an existing regular post or creating a permanent vacancy.
1. **Option (a) is a feature**: Supernumerary posts are indeed 'personal' to the officer; they are created to solve a specific administrative problem regarding a specific person (e.g., to avoid blocking a promotion or to accommodate an officer returning from deputation).
2. **Option (b) is a feature**: By definition, a supernumerary post is not intended to be permanent. It is automatically abolished once the officer for whom it was created retires, is promoted, or is absorbed into a regular vacancy.
3. **Option (c) is NOT a feature**: Because a supernumerary post is tied to a specific individual and is meant to be abolished upon their departure, it cannot be treated as a regular vacancy to be filled via direct recruitment. Doing so would effectively turn it into a regular post, which contradicts the nature of a supernumerary appointment.
4. **Option (d) is a feature**: The administrative process for creating such a post (approval from the Finance Department or the Competent Authority) generally follows the same procedural rigor as the creation of regular posts to ensure financial discipline.
Who is a Head of Office as per DFPR?
A)
any officer who is authorised to operate a bank account for the department
B)
an officer declared as such by the competent authority and responsible for the financial and administrative control of an office
C)
the senior-most officer of the Directorate
D)
The drawing and disbursing officer
Under the Delegation of Financial Power Rules (DFPR), a 'Head of Office' is not automatically defined by seniority or the ability to sign checks, but by a formal designation.
1. **Why Option (b) is correct:** A Head of Office is an officer specifically designated/declared as such by the competent authority. This officer is vested with the responsibility for the administrative and financial management of a specific office, including the supervision of expenditure and the maintenance of accounts.
2. **Why Option (a) is incorrect:** Operating a bank account is a function of a signatory or a Drawing and Disbursing Officer (DDO), but not every person authorized to operate a bank account is the Head of Office.
3. **Why Option (c) is incorrect:** While the senior-most officer often becomes the Head of Office, seniority alone does not confer the legal status of 'Head of Office' under DFPR; a formal declaration/appointment is required.
4. **Why Option (d) is incorrect:** The Drawing and Disbursing Officer (DDO) is a functional role responsible for drawing funds from the treasury and disbursing them. While a Head of Office may also act as the DDO, the two roles are distinct in their definitions; a DDO is an agent for financial transactions, whereas the Head of Office holds overall administrative and financial control.
A bank treasury is:
A)
The special account opened by government officers in any commercial bank for keeping office savings
B)
The treasury in which the cash business is conducted by the Bank
C)
A treasury in which the cash business is conducted by the treasury itself
D)
A treasury other than a non-bank treasury
In government financial management and treasury rules, treasuries are generally categorized based on how they handle cash transactions.
1. **Bank Treasury**: This is a treasury where the actual handling of cash (receipts and payments) is managed by a designated commercial or government bank acting as the agent of the government. The treasury office maintains the accounts and authorizations, but the physical movement of money is conducted by the bank.
2. **Non-Bank Treasury (or Cash Treasury)**: This is a treasury where the cash business is conducted by the treasury office itself, maintaining its own cash chest.
Evaluating the options:
- Option (a) is incorrect because a bank treasury is a systemic arrangement for government funds, not a personal savings account for officers.
- Option (b) is correct as it accurately describes the functional definition of a bank treasury.
- Option (c) describes a 'Non-Bank' or 'Cash' treasury.
- Option (d) is a tautology (a treasury other than a non-bank treasury) and does not provide a functional definition.
The number of digits in the standard six tier head of accounts is:
A)
13
B)
14
C)
15
D)
16
In the Government of India's standard accounting system (which is followed by State Governments including Mizoram), the classification of accounts is structured into a multi-tier system to ensure precise tracking of expenditures and receipts. The standard six-tier classification consists of a 15-digit code. The breakdown is typically as follows:
1. Major Head (4 digits)
2. Sub-Major Head (2 digits)
3. Minor Head (3 digits)
4. Sub-Head (2 digits)
5. Detailed Head (2 digits)
6. Object Head (2 digits)
Summing these digits: 4 + 2 + 3 + 2 + 2 + 2 = 15 digits. Therefore, the standard six-tier head of accounts contains 15 digits.