MPS Departmental • 2026 • Paper-I
What is Contingent Expenditure?
A)
Expenditure on works
B)
Incidental and miscellaneous expenditure for running an office
C)
Salary expenditure
D)
Capital expenditure
Option B is correct: Incidental and miscellaneous expenditure for running an office.
MPS Departmental • 2026 • Paper-I
Cash Book should be closed and balanced:
A)
Weekly
B)
Monthly
C)
Daily
D)
Yearly
Option C is correct: Daily.
MPS Departmental • 2026 • Paper-I
Insurance of Government property is:
A)
Mandatory for all assets
B)
Mandatory for vehicles only
C)
Mandatory for buildings only
D)
Not to be resorted to except in special cases
Option D is correct: Not to be resorted to except in special cases.
MPS Departmental • 2026 • Paper-I
Budget estimates should be prepared on the basis of:
A)
Last year’s expenditure +10%
B)
What is expected to be actually spent under proper sanction
C)
Demands of subordinate offices
D)
Allocation by Ministry of Finance
Option B is correct: What is expected to be actually spent under proper sanction.
MPS Departmental • 2026 • Paper-I
Earnest Money Deposit (EMD) is normally:
A)
1% to 2% of estimated value
B)
2% to 5% of estimated value
C)
5% to 10% of estimated value
D)
10% fixed
Option B is correct: 2% to 5% of estimated value.
MPS Departmental • 2026 • Paper-I
The accounts of the Government of India are kept in:
A)
Consolidated Fund
B)
Contingency Fund
C)
Public Account
D)
All of these
Option D is correct: All of these.
MPS Departmental • 2026 • Paper-I
Government money should NOT be kept out of Government Account:
A)
True
B)
False
Option A is correct: True.
MPS Departmental • 2026 • Paper-I
Advance payment to private firms should ordinarily NOT exceed:
A)
10% of contract value
B)
20% of contract value
C)
30% of contract value
D)
40% of contract value
Option A is correct: 10% of contract value.
MPS Departmental • 2026 • Paper-I
A certificate of non-employment/re-employment in Form T.R-37 shall be obtained from all the pensioners and family pensioners in the month of ________each year:
A)
July
B)
April
C)
November
D)
January
Option C is correct: November.
MPS Departmental • 2026 • Paper-I
What is the maximum cash that can be retained in departmental chest?
A)
Unlimited
B)
Fixed by competent authority as per requirement
C)
Rs. 5000
D)
Rs. 10000
Option B is correct: Fixed by competent authority as per requirement.
MPS Departmental • 2026 • Paper-I
‘Rush of Expenditure’ means:
A)
Spending 25% of budget in first quarter
B)
Spending without sanction
C)
Spending disproportionately large portion of budget in march
D)
Spending on new schemes
Option C is correct: Spending disproportionately large portion of budget in march.
MPS Departmental • 2026 • Paper-I
Capital Expenditure shall broadly be defined as expenditure incurred with the object of:
A)
Creating concrete assets of material character
B)
Reducing recurring liabilities
C)
Increasing revenue earning capacity
D)
All of the above
Option D is correct: All of the above.
MPS Departmental • 2026 • Paper-I
The maximum amount of permanent advance is generally:
A)
Fixed by Competent Authority based on requirement
B)
Rs. 5000
C)
Rs. 10000
D)
Rs. 25000
Option A is correct: Fixed by Competent Authority based on requirement.
MPS Departmental • 2026 • Paper-I
A government servant shall hand over his copy of the Service Book to his office for updation each year in:
A)
December
B)
March
C)
April
D)
January
Option A is correct: December.
MPS Departmental • 2026 • Paper-I
A bill becomes due for payment:
A)
On presentation
B)
On the date of sanction
C)
After audit
D)
After 1 month
Option A is correct: On presentation.
MPS Departmental • 2026 • Paper-I
The responsibility for custody of departmental chest rests with:
A)
Head of Office
B)
DDO
C)
Cashier
D)
Treasury Officer
Option C is correct: Cashier.
MPS Departmental • 2026 • Paper-I
Money may not be withdrawn from the Government Account except on presentation of:
A)
Challan
B)
Cheque
C)
Bill
D)
Voucher
Option C is correct: Bill.
MPS Departmental • 2026 • Paper-I
Single Tender Enquiry is resorted to when:
A)
Only a particular firm is manufacturer of required goods
B)
In case of emergency
C)
For standardization of machinery
D)
All of the above
Option D is correct: All of the above.
MPS Departmental • 2026 • Paper-I
Retention of undisbursed pay & allowances is permissible for:
A)
1 Month
B)
3 Months
C)
6 Months
D)
One Year
Option B is correct: 3 Months.
MPS Departmental • 2026 • Paper-I
All corrections and alterations in order of payment must be attested by the dated initials of the:
A)
Head of the Department
B)
Treasury Officer
C)
Accountant
D)
Drawing and Disbursing Officer
Option D is correct: Drawing and Disbursing Officer.
MPS Departmental • 2026 • Paper-I
Surplus or obsolete stores should be disposed of by:
A)
Burning them
B)
Public auction or tender
C)
Giving to staff
D)
Keeping indefinitely
Option B is correct: Public auction or tender.
MPS Departmental • 2026 • Paper-I
Which of the following is treated as ‘Revenue Expenditure’?
A)
Expenditure for maintenance and working expenses
B)
Expenditure for construction of buildings
C)
Expenditure for acquisition of land
D)
Expenditure for purchase of machinery
Option A is correct: Expenditure for maintenance and working expenses.
MPS Departmental • 2026 • Paper-I
Re-appropriation of funds can be made from:
A)
Revenue head to Capital head
B)
One unit of appropriation to another within the same grant
C)
Voted to Charged expenditure
D)
Primary unit to another without restriction
Option B is correct: One unit of appropriation to another within the same grant.
MPS Departmental • 2026 • Paper-I
The Head of Office should verify the cash balance in the cash book:
A)
Daily
B)
Regularly
C)
At the end of each quarter
D)
At the end of each month
Option B is correct: Regularly.
MPS Departmental • 2026 • Paper-I
Government accounts shall be kept in how many parts?
A)
2 parts
B)
3 parts
C)
4 parts
D)
5 parts
Option B is correct: 3 parts.
