MPS Departmental • 2026 • Paper-I
GFR 2005 came into force from which date?
A)
1st April 2005
B)
1st July 2005
C)
1st January 2006
D)
1st April 2006
Option A is correct: 1st April 2005.
MPS Departmental • 2026 • Paper-I
‘Arbitration’ clause should be incorporated in:
A)
All contracts above 10 lakhs
B)
All contracts irrespective of value
C)
Only foreign contracts
D)
Not required
Option B is correct: All contracts irrespective of value.
MPS Departmental • 2026 • Paper-I
A sanction to an advance or a non-refundable part withdrawal from Provident Fund shall, unless it is specifically renewed, lapse on:
A)
The expiry of three months
B)
The expiry of four months
C)
The expiry of five months
D)
The expiry of six months
Option D is correct: The expiry of six months.
MPS Departmental • 2026 • Paper-I
For works costing upto Rs.10 lakhs, work may be executed through:
A)
Open tender only
B)
Limited tender or Single tender
C)
Departmentally by employing daily labour
D)
Both (b) and (c)
Option D is correct: Both (b) and (c).
MPS Departmental • 2026 • Paper-I
Arrear claims of more than 2 years old require the sanction of Head of Office:
A)
True
B)
False
Option A is correct: True.
MPS Departmental • 2026 • Paper-I
As per GFR 2005, who is responsible for ensuring that expenditure does not exceed the budget allocation?
A)
Drawing and Disbursing Officer (DDO)
B)
Head of Office
C)
Head of Department
D)
All of these
Option D is correct: All of these.
MPS Departmental • 2026 • Paper-I
Write-off of irrecoverable losses of stores requires sanction of:
A)
Head of Office
B)
CAG
C)
Finance Ministry
D)
Competent Authority as per Delegation of Financial Powers Rules
Option D is correct: Competent Authority as per Delegation of Financial Powers Rules.
MPS Departmental • 2026 • Paper-I
Who is competent to accord technical sanction?
A)
Administrative Ministry
B)
Engineering officers of appropriate rank
C)
Financial Adviser
D)
CAG
Option B is correct: Engineering officers of appropriate rank.
MPS Departmental • 2026 • Paper-I
Re-appropriation is prohibited in the case of:
A)
From savings to meet new service not contemplated in budget
B)
Within same primary unit
C)
After obtaining sanction of competent authority
D)
For expenditure of same nature
Option A is correct: From savings to meet new service not contemplated in budget.
MPS Departmental • 2026 • Paper-I
According to GFR 2005, an order involving any grant of land or relinquishment of revenue requires the previous sanction of:
A)
The Parliament
B)
The Ministry of Finance
C)
The President of India
D)
The Comptroller and Auditor General
Option B is correct: The Ministry of Finance.
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
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 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
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
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
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
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
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
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
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
The primary unit in a grant of appropriation means:
A)
Major Head of Account
B)
Minor Head of Account
C)
Object Head of Account
D)
None of the above
Option C is correct: Object Head of Account.
MPS Departmental • 2026 • Paper-I
Termination of contract by default should be done :
A)
Verbally
B)
By giving written notice
C)
By withholding payment
D)
By Police complaint
Option B is correct: By giving written notice.
MPS Departmental • 2026 • Paper-I
Withdrawal from Government Account can be made only by:
A)
Cheque or cash from Treasury
B)
Bill presented to Treasury
C)
Both (a) and (b)
D)
Direct transfer
Option C is correct: Both (a) and (b).
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.
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.
