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Past Questions — 2026
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'.
Expired cheques must be:
A)
destroyed and a fresh cheque must be issued in place of it
B)
remitted to the account of the government
C)
rewritten by crossing out the old date with a red ink, and the new date entered above it
D)
destroyed and the shredded paper must be sent to the Accountant General
In government treasury management and standard accounting practices, a cheque becomes 'stale' or 'expired' if it is not presented for payment within a specific period (typically three months). Once a cheque has expired, it is no longer a valid instrument for payment. The correct procedure is to cancel/destroy the expired cheque to prevent any potential misuse or double payment and issue a fresh cheque to the rightful payee.
Why other options are incorrect:
- Option (b) is incorrect because an expired cheque is not a receipt of funds; it is an unpaid liability. Remitting it to the government account makes no sense as no money was ever withdrawn.
- Option (c) is incorrect because altering the date on a cheque (especially with red ink or crossing out) is considered a material alteration. Banks will generally reject any cheque that has visible alterations to the date or amount to prevent fraud.
- Option (d) is incorrect because while the cheque is destroyed, there is no regulatory requirement to send shredded paper to the Accountant General; the record of cancellation is maintained in the treasury/office registers.
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.
The main difference between ‘New Service’ and ‘New Instrument of Service’ as given in DFPR would be:
A)
A New Service arises from a new policy decision involving a new activity or form of investment not previously brought to the notice of Parliament, whereas a New Instrument of Service involves substantial expenditure on an important expansion of an existing activity.
B)
A New Service is applicable only to Central Sector Schemes, whereas a New Instrument of Service is applicable only to Centrally Sponsored Schemes.
C)
A New Service relates to revenue expenditure, whereas a New Instrument of Service relates to capital expenditure
D)
Large expenditures on transfers to State and Union Territories are always marked as New Service/New Instrument of Service
Under the Delegation of Financial Power Rules (DFPR) and General Financial Rules (GFR), the terms 'New Service' and 'New Instrument of Service' are used to categorize expenditures that require specific parliamentary approval because they fall outside the existing budget estimates.
1. **New Service**: This refers to a new policy decision involving a new activity or a new form of investment that has not been previously brought to the notice of Parliament. It essentially introduces a completely new function or objective for the government.
2. **New Instrument of Service**: This refers to a substantial expenditure on an important expansion of an existing activity. While the activity itself is not 'new' (it was already known to Parliament), the scale or method of implementation is expanded significantly enough to warrant the same level of scrutiny as a New Service.
Analysis of other options:
- Option (b) is incorrect because these definitions apply to the nature of the expenditure/policy, not the classification of the scheme (Central Sector vs. Centrally Sponsored).
- Option (c) is incorrect because both New Services and New Instruments of Service can involve either revenue or capital expenditure.
- Option (d) is incorrect because transfers to States/UTs are not automatically classified as such; they must meet the specific criteria of being a 'new policy' or 'substantial expansion'.
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.
The period for a financial year in India is:
A)
1st April to the last working day of March
B)
1st April to 31st March
C)
The first working day of April to the last working day of March
D)
The forenoon of 31st March to the midnight of the 31st March of the next year
In India, the financial year (also known as the fiscal year) is the period used for calculating annual financial statements, budgeting, and taxation. By convention and legal framework (including the Income Tax Act and government accounting rules), the financial year begins on the 1st of April of one year and ends on the 31st of March of the following year.
Analysis of options:
- Option (a) and (c) are incorrect because the financial year is based on calendar dates, not 'working days'. Even if March 31st is a holiday or a weekend, it remains the legal end of the financial year.
- Option (d) is incorrect as it describes a period of only one day (from forenoon to midnight of the same date), which does not constitute a year.
- Option (b) correctly identifies the standard calendar dates used across all government departments and financial institutions in India.
The two methods of disposal for surplus, obsolete or unserviceable goods are:
A)
disposal and Write-off
B)
public auction and advertised tender
C)
restricted tender and open tender
D)
donation to NGOs and handover to Audit
In government accounting and store management (specifically under General Financial Rules - GFR), the disposal of surplus, obsolete, or unserviceable goods must be conducted in a transparent and competitive manner to ensure the state receives the maximum possible value. The two primary and standard methods for such disposal are: 1. Public Auction: Where goods are sold to the highest bidder on the spot. 2. Advertised Tender: Where bids are invited through public advertisements and the highest valid bid is accepted.
Why other options are incorrect:
- Option (a): 'Write-off' is an accounting process to remove an asset from the books, not a method of physical disposal/sale.
- Option (c): 'Restricted tender' is generally used for procurement of specialized goods, not as a standard method for disposing of scrap/obsolete goods.
- Option (d): While donation is possible in specific cases, 'handover to Audit' is not a method of disposal; Audit only verifies the process.
Original works does not include:
A)
site preparation
B)
works undertaken to maintain buildings and fixtures
C)
special repairs to newly purchased buildings
D)
remodelling of existing structures
In public works accounting and engineering terminology, 'Original Works' refers to new constructions, additions, alterations, or improvements that increase the value or utility of an asset.
1. Site preparation (Option a) is the first step of a new project and is capitalized as part of the original work.
2. Special repairs to newly purchased buildings (Option c) are treated as original works because they are necessary to bring the asset to a usable state or improve its initial value upon acquisition.
3. Remodelling of existing structures (Option d) involves significant alteration or improvement, which adds value to the asset, thus qualifying as original work.
4. Works undertaken to maintain buildings and fixtures (Option b) are classified as 'Maintenance' or 'Revenue Expenditure'. Maintenance is the routine process of keeping an asset in its current working condition without increasing its original value or lifespan significantly. Therefore, maintenance is explicitly excluded from the definition of 'Original Works'.
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.
Who holds the final authority to determine the administrative integration of a village when its local council is abolished due to a very small population?
A)
The State Election Commission
B)
The State Government
C)
The Village Council President
D)
The Village Assembly (Gram Sabha)
Option B is correct: The State Government.
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.
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.
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.
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.
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.
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).
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.
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.
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.
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.