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Past Questions
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.
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 Delegation of Financial Powers Rules, residuary financial powers, not specifically delegated to any authority by the Delegation of Financial Powers Rules are vested in:
A)
The Principal Accountant General
B)
Finance Department
C)
The Head of Administrative Department
D)
The Chief Controller of Accounts
In the framework of the Delegation of Financial Powers Rules (DFPR), financial powers are distributed among various administrative authorities to ensure efficiency and decentralization. However, to maintain fiscal discipline and central control over the state's treasury, a 'residuary power' clause is always maintained. This clause stipulates that any financial power that has not been specifically delegated to a Head of Department, a Controlling Officer, or any other authority under the rules remains vested in the Finance Department. This ensures that the Finance Department acts as the ultimate authority for any expenditure or financial commitment that falls outside the predefined delegated limits.
Why other options are incorrect:
- a. The Principal Accountant General: This is an external auditing and accounting authority (under the CAG) and does not hold executive financial powers for government spending.
- c. The Head of Administrative Department: While they have delegated powers, they cannot exercise powers that have not been specifically granted to them by the rules.
- d. The Chief Controller of Accounts: This is a functional role focused on accounting and payment processing, not the policy-level vesting of residuary financial powers.
A government security is:
A)
a certificate issued by a nationalised bank guaranteeing repayment of a fixed deposit
B)
a tradable debt instrument issued by the Government acknowledging its debt obligation
C)
any financial instrument issued by a State Government and guaranteed by the Reserve Bank of India for repayment of principal and interest
D)
a document issued by the Treasury for withdrawal of money
Step-by-step reasoning:
1. **Definition of Government Security (G-Sec):** A government security is a tradable instrument issued by the Central or State Government to borrow money from the public or financial institutions. It acts as a formal acknowledgment of the government's debt obligation to pay back the principal amount along with interest over a specified period.
2. **Analyzing Option (b):** This option accurately describes the nature of G-Secs. They are 'tradable' (can be bought and sold in the secondary market), 'debt instruments' (representing a loan to the government), and 'acknowledge debt obligations'.
3. **Evaluating Option (a):** Nationalised banks issue fixed deposit receipts, not government securities. While the government may guarantee some deposits, a bank certificate is not a G-Sec.
4. **Evaluating Option (c):** While State Governments issue securities (State Development Loans), they are not 'guaranteed by the RBI'. The RBI acts as the debt manager and agent for the government, but the sovereign guarantee comes from the government itself, not the RBI.
5. **Evaluating Option (d):** A document for withdrawal of money is typically a cheque or a treasury draft/voucher, which is a payment mechanism, not a debt instrument or security.
Leave salary must be paid from:
A)
the Treasury from which pay was being drawn immediately before proceeding on leave
B)
the Treasury that is nearest to the station during leave
C)
the Cyber Treasury of the State
D)
the agency bank of the government
According to the Fundamental Rules (FR) and Supplementary Rules (SR) governing government service and leave salary (which are the basis for state civil service rules including those in Mizoram), leave salary is generally drawn from the Treasury from which the officer's pay was being drawn immediately before they proceeded on leave. This ensures administrative consistency and proper accounting against the budget head of the office where the employee was last posted.
- Option (b) is incorrect because the location of the officer during leave does not determine the source of payment.
- Option (c) and (d) refer to the mechanism of payment (digital systems or banking channels), but the 'Treasury' in administrative terms refers to the specific accounting unit/district treasury responsible for the disbursement of the salary.
The Minor Head of the six tier classification codifies:
A)
Function
B)
Programme
C)
Sub-function
D)
Scheme
In the Government of India's standard six-tier classification of accounts (the Budgetary Classification), the structure is designed to provide a detailed breakdown of expenditure and receipts. The six tiers are typically defined as follows:
1. Major Head: Represents the 'Function' (e.g., Education, Health).
2. Sub-Major Head: Represents the 'Sub-function'.
3. Minor Head: Represents the 'Programme' or 'Scheme' (specifically, it codifies the specific programme or scheme under which the expenditure is incurred).
4. Sub-Head: Provides further detail on the scheme.
5. Detailed Head: Specifies the nature of the expenditure.
6. Object Head: Specifies the final item of expenditure (e.g., Salaries, Office Expenses).
While some older frameworks associated the Minor Head with 'Programmes', in the modern six-tier accounting structure used in Indian government accounting, the Minor Head is specifically used to codify the 'Scheme'.
Comparing the options:
- Option (a) Function is codified by the Major Head.
- Option (b) Programme is often a broader category, but the specific codification at the Minor Head level is for the Scheme.
- Option (c) Sub-function is codified by the Sub-Major Head.
- Option (d) Scheme is the correct designation for the Minor Head in the six-tier classification.
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.
What should be done when a file categorized as ‘Secret’ or ‘Top Secret’ is demanded by an Audit or Accounts officer?
A)
The file must be handed over promptly
B)
An in-principle approval of the next higher authority must be obtained, and then handed over promptly
C)
The file may be sent personally to the Head of the Audit Office specifying this fact, who will then deal with it in accordance with the standing instructions
D)
The demand should be refused and promptly reported to the Government
In government administration and manual of office procedures (which governs departmental exams like the MPSC), there is a balance between the need for financial accountability (Audit) and national security (Confidentiality).
1. **Why 'c' is correct**: Files marked 'Secret' or 'Top Secret' cannot be handed over to a junior audit officer or a general audit team on the spot because of the risk of leakage. To maintain the chain of custody and security, such files are sent directly to the Head of the Audit Office. This ensures that the highest authority in the auditing body is aware of the sensitivity and handles the document according to established security protocols.
2. **Why 'a' is incorrect**: Handing over 'Top Secret' files promptly without specific security protocols would violate confidentiality guidelines.
3. **Why 'b' is incorrect**: While approval is generally needed for file movement, the specific procedure for Audit/Accounts regarding high-security files is to route them through the Head of the Audit Office rather than just obtaining internal approval for a prompt handover.
4. **Why 'd' is incorrect**: Audit officers have a statutory right to examine records to ensure financial propriety; therefore, a blanket refusal is not permissible, provided the security protocols are followed.
Which account of the government do not follow the rule of lapse?
A)
Consolidated Fund
B)
Contingency Fund
C)
Public Accounts
D)
All of these
In government accounting, the 'rule of lapse' refers to the principle where unspent budgetary appropriations for a specific financial year expire at the end of that year and cannot be carried forward to the next year.
1. Consolidated Fund: This is the primary account where all revenues are received and expenditures are made. Appropriations made by the legislature for a specific year lapse at the end of that financial year if not spent. Therefore, it follows the rule of lapse.
2. Contingency Fund: While it is an imprest fund, the advances taken from it must be recouped via the Consolidated Fund through a legislative appropriation. The budgetary process governing the recoupment follows the annual cycle.
3. Public Account: This account contains money that does not belong to the government but is held by the government as a banker or trustee (e.g., Provident Funds, Small Savings). Since this money is held in trust for others and is not 'appropriated' by the legislature for government spending, it does not lapse at the end of the financial year. The balances are carried forward indefinitely until paid out to the rightful owners.
Therefore, the Public Account is the only one among the options that does not follow the rule of lapse.
Which of the following statements is false regarding the release of Grants-In-Aid to voluntary organisations?
A)
Grants-in-Aid may be sanctioned to ensure minimum staff structure to improve their effectiveness and expand their activities
B)
The grants-in-aid should not exceed 25% of the approved administrative expenses on pay and allowances
C)
Execution of a bond is mandatory for private and government owned institutions
D)
Refund of Grants-in-aid already disbursed may be initiated if the terms and conditions of the bond are not followed
In the administration of Grants-in-Aid to voluntary organizations, the following rules typically apply:
1. Option (a) is true: Grants are often sanctioned to support a minimum staff structure to ensure the organization can effectively carry out its objectives.
2. Option (b) is true: There are usually strict ceilings on administrative overheads (such as pay and allowances) to ensure the bulk of the grant reaches the intended beneficiaries; a 25% cap is a standard regulatory benchmark in many government grant frameworks.
3. Option (c) is FALSE: While the execution of a bond is mandatory for private/voluntary organizations to ensure accountability and the recovery of funds, it is NOT mandatory for government-owned institutions, as they are already subject to government audit and administrative control.
4. Option (d) is true: The government retains the right to initiate a refund of disbursed grants if the terms and conditions specified in the bond or the sanction letter are violated.
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.
Which of the following statements is false regarding re-appropriations?
A)
Re-appropiration may be made from Capital to Revenue section or vice versa to meet expenses that are duly sanctioned by the Competent Authority
B)
The purpose of re-appropriation is to cover deficiencies from one object head to another
C)
No re-appropriation shall be made from Salaries head to any other head without the approval of Finance Department
D)
All re-appropriations are to be regularised under the Supplementary Demand for Grants
In government accounting and financial rules (such as the General Financial Rules), 'Re-appropriation' refers to the transfer of funds from one unit of appropriation (head) to another within the same grant.
1. **Option (a) is FALSE** because there is a strict prohibition on re-appropriating funds between the 'Revenue' and 'Capital' sections of a budget. Revenue expenditure (operational costs) and Capital expenditure (asset creation) are fundamentally different in nature and are voted upon separately by the legislature. Transferring funds between these two sections would alter the nature of the appropriation approved by the legislature and is generally forbidden.
2. **Option (b) is TRUE**: The primary purpose of re-appropriation is to utilize savings in one object head to cover a deficiency in another head to ensure the smooth functioning of the department.
3. **Option (c) is TRUE**: Salaries are considered a priority expenditure. To prevent the diversion of funds meant for employee pay, any re-appropriation from the 'Salaries' head typically requires the explicit approval of the Finance Department.
4. **Option (d) is TRUE**: While re-appropriations are administrative adjustments made during the year, they must be regularized through Supplementary Demands for Grants during the legislative session to maintain parliamentary/legislative control over public spending.
Under the Mizoram Municipalities Act, 2007, what happens to the term of a member of the Executive Council if the Chairman ceases to hold office?
A)
The member’s term is automatically extended for 6 months
B)
The member continues in office until a new Executive Council is appointed
C)
The member’s term also ceases
D)
The member is promoted to Chairman
Option C is correct: The member’s term also ceases.
Which Section of the Code of Civil Procedure, 1908, deals with the power of civil courts to try all suits of a civil nature, and which doctrine establishes that a court must have the inherent jurisdiction to entertain the subject matter of the suit?
A)
Section 9 (b) Section 11
B)
Section 11
C)
Section 15 (d) Section 20
D)
Section 20
Option A is correct: Section 9 (b) Section 11.
What is the minimum rank required for an officer to be designated as the Director of Local Bodies in Mizoram?
A)
Not below the rank of Under Secretary
B)
Not below the rank of Director
C)
Not below the rank of Secretary to the State Government
D)
Not below the rank of Joint Secretary
Under the administrative framework of the Mizoram Municipalities Act and the corresponding state government service rules governing the Department of Local Administration, the post of Director of Local Bodies is a senior administrative position. To ensure the officer has sufficient authority to oversee municipal governance, coordinate with various urban local bodies, and exercise statutory powers, the appointment is mandated to be an officer not below the rank of Joint Secretary to the State Government. Options a, b, and c are incorrect because Under Secretary is too junior, 'Director' is the designation of the post itself rather than the required rank/grade, and Secretary is a higher rank than the minimum requirement for this specific designation.
Who is ordinarily authorized to conduct the initial inquiry into whether a person is indigent or not under Order XXXIII, Rule 1A of the CPC?
A)
The High Court directly
B)
The Chief Ministerial Officer of the Court (unless the court otherwise directs)
C)
The District Collector only
D)
A private auditor appointed by the defendant
Option B is correct: The Chief Ministerial Officer of the Court (unless the court otherwise directs).
The doctrine of Res Judicata is based on which of the following legal maxims?
A)
Interest republicae ut sit finis litium i.e It is in the interest of the state that there should be an end to litigation.
B)
Nemo debet bis vexari pro una et eadem causa i.e. No one should be vexed twice for the same cause
C)
Both (a) and (b)
D)
Neither (a) nor (b)
Option C is correct: Both (a) and (b).
Which of the following is not an essential element of a decree?
A)
There must be an adjudication
B)
The adjudication must have been given in a suit
C)
It must conclusively determine the rights of the parties
D)
It must be an interlocutory order on a procedural matter
Option D is correct: It must be an interlocutory order on a procedural matter.
Offenses against the Bengal Eastern Frontier Regulation, 1873 are categorized as what type of offense under Section 11?
A)
Cognizable and Non-bailable
B)
Non-cognizable and Non-bailable
C)
Bailable
D)
Compoundable
Option A is correct: Cognizable and Non-bailable.
Do mesne profits include profits due to improvements made by the person in wrongful possession?
A)
Yes, always
B)
Yes, if the improvements increase the property value
C)
Shall not include them
D)
May include them at the discretion of the court
Option C is correct: Shall not include them.
Who shall be named as the defendant in a suit filed against the Central Government under Section 79 of the CPC?
A)
The Union of India
B)
The Prime Minister
C)
The concerned Government Department or Ministry
D)
The President of India
Option A is correct: The Union of India.
Which of the following statements is correct regarding the doctrine of Res Sub Judice under Section 10 of the Civil Procedure Code, 1908?
A)
It bars the institution of a subsequent suit in a court of concurrent jurisdiction
B)
It prohibits the simultaneous trial of two suits in which the matter in issue is directly and substantially the same
C)
It applies only when the previously instituted suit is pending in a foreign court
D)
The court has the discretion to either proceed with or stay the later suit depending on the circumstances
Option B is correct: It prohibits the simultaneous trial of two suits in which the matter in issue is directly and substantially the same.
What is the primary duty of the Court under Section 89(1) of the CPC?
A)
To pass a decree immediately without hearing the parties
B)
To reject the plaint if parties do not choose arbitration
C)
To proceed with the trial without asking the parties to settle
D)
To formulate the terms of settlement and refer the dispute to ADR
Option D is correct: To formulate the terms of settlement and refer the dispute to ADR.
What is the primary objective of the Mizoram Public Demands Recovery Act, 2001?
A)
To punish individuals for defaulting on private loans
B)
To consolidate and amend the law relating to the recovery of public demands in the State of Mizoram
C)
To regulate land encroachment on government properties
D)
To establish a special tribunal for divorce settlements
Option B is correct: To consolidate and amend the law relating to the recovery of public demands in the State of Mizoram.
Under which circumstances can the State Government invoke special security measures through the Inner Line Pass system?
A)
Only during a festival or public holiday
B)
During any emergency or war
C)
Only when there is a shortage of essential commodities
D)
Whenever a new political party wins the election
Option B is correct: During any emergency or war.