Indian Railway Codes and Manuals-General Financial Rules-2017-Chapter-2 (II) GFR-2017.
Chapter – 2
GENERAL SYSTEM OF FINANCIAL MANAGEMENT
Rule
7
All
moneys received by or on behalf of the Government either as dues of Government
or for deposit, remittance or otherwise, shall be brought into Government
Account without delay, in accordance with such general or special rules as may
be issued under Articles 150 and 283 (1) of the Constitution.
Rule
8
(1)
(I) Under Article 284 of the Constitution all moneys received by or deposited
with any officer employed in connection with the affairs of the Union in his
capacity as such, other than revenues or public moneys raised or received by
Government, shall be paid into the Public Account.
(ii)
All moneys received by or deposited with the Supreme Court of India or with any
other Court, other than a High Court, within a Union Territory, shall also be
dealt with in accordance with Clause (i) of sub-rule (1).
Rule
8 (2) The Head of Account to which such moneys shall be credited and the
withdrawal of moneys there from shall be governed by the relevant provisions of
Government Accounting Rules 1990 and the Central Government Account (Receipts
and Payments) Rules, 1983 or such other general or special orders as may be
issued in this behalf.
Rule
9
It
is the duty of the Department of the Central Government concerned to ensure
that the receipts and dues of the Government are correctly and promptly
assessed, collected and duly credited to the Consolidated Fund or Public
Account as the case may be.
Rule
10
The
Controlling Officer shall arrange to obtain from his subordinate officers
monthly accounts and returns in suitable form claiming credit for the amounts
paid into the treasury or bank as the case may be, or otherwise accounted for,
and compare them with the statements of credits furnished by the Accounts
Officer to see that the amounts reported as collected have been duly credited.
Accordingly, each Accounts Officer will send an extract from his accounts
showing the amounts brought to credit in the accounts in each month to the
Controlling Officer concerned.
Rule
11
(1)
Detailed rules and procedure regarding assessment, collection, allocation,
remission and abandonment of revenue and other receipts shall be laid down in
the regulations of the Department responsible for the same
Rule
11
(2)
In Departments in which officers are required to receive moneys on behalf of
Government and issue receipts there for in Form GAR-6 the departmental
regulations should provide for the maintenance of a proper account of the
receipt and issue of the receipt books, the number of receipt books to be
issued at a time to each officer and a check with the officer’s accounts of the
used books when returned.
Rule
12
Amounts
due to Government shall not be left outstanding without sufficient reasons.
Where such amounts appear to be irrecoverable, the orders of the competent
authority shall be obtained for their adjustment.
Rule
13
Unless
specially authorized by any rule or order made by competent authority, no sums
shall be credited as revenue by debit to a suspense head. The credit must
follow and not precede actual realization.
Rule
14
Subject
to any general or special orders issued by a Department of the Central
Government, an Administrator or a Head of a Department responsible for the
collection of revenue shall keep the Finance Ministry fully informed of the
progress of collection of revenue under his control and of all important
variations in such collections as compared with the Budget Estimates.
Rule
15
(1)
Rents of buildings and lands. When the maintenance of any rentable building is
entrusted to a civil department, other than the Central Public Works
Department, the Administrator or the Head of the Department concerned shall be
responsible for the due recovery of the rent thereof.
Rule
15
(2)
The procedure for the assessment and recovery of rent of any building hired out
will be regulated generally by the rules applicable to buildings under the
direct charge of the Central Public Works Department.
Rule
15
(3)
The detailed rules and procedure, regarding the demand and recovery of rent of
Government buildings and lands, are contained in the departmental regulations
of the departments in charge of those buildings.
Rule
16
(1)
Fines . Every authority having the power to impose and/ or realize a fine shall
ensure that the money is realized, duly checked and deposited into a treasury
or bank as the case may be.
Rule
16
(2)
Every authority having the power to refund fines shall ensure that the refunds
are checked and no double refunds of amounts of fines collected or refunds of
fines not actually paid into a treasury or bank as the case may be, are made
Rule
17
Miscellaneous
Demands. Accounts Officers shall watch the realization of miscellaneous demands
of Government, not falling under the ordinary revenue administration, such as
contributions from State Governments, Local Funds, contractors and others
towards establishment charges.
Rule
18
Remission
of Revenue. A claim to revenue shall not be remitted or abandoned save with the
sanction of the competent authority.
Rule
19
(1)
Subject to any general or special orders issued by the Government Departments
of the Central Government, Administrators and Heads of Departments, other than
those in the Department of Posts, shall submit annually on the 1st of June to
the Audit Officer and the Accounts Officer concerned, statements showing the
remissions of revenue and abandonment of claims to revenue sanctioned during
the preceding year by competent authorities in exercise of the discretionary
powers vested in them otherwise than by law or rule having the force of law,
provided that individual remissions below Rupees one thousand need not be
included in the statements.
Rule
19
(2)
For inclusion in the statements referred to in Rule 19 (1) above, remissions
and abandonments should be classified broadly with reference to the grounds on
which they were sanctioned and a total figure should be given for each class. A
brief explanation of the circumstances leading to the remission should be added
in the case of each class.
Rule
20
Departments
of the Central Government and Administrators may make rules defining remissions
and abandonments of revenue for the purpose of Rule 19 above.
I. GENERAL PRINCIPLES RELATING TO EXPENDITURE AND PAYMENT OF
MONEY
Rule
21
Standards
of financial propriety. Every officer incurring or authorizing expenditure from
public moneys should be guided by high standards of financial propriety. Every
officer should also enforce financial order and strict economy and see that all
relevant financial rules and regulations are observed, by his own office and by
subordinate disbursing officers. Among the principles on which emphasis is
generally laid are the following :-
(i)
Every officer is expected to exercise the same vigilance in respect of
expenditure incurred from public moneys as a person of ordinary prudence would
exercise in respect of expenditure of his own money.
(ii)
The expenditure should not be prima facie more than the occasion demands.
(iii)
No authority should exercise its powers of sanctioning expenditure to pass an
order which will be directly or indirectly to its own advantage.
(iv)
Expenditure from public moneys should not be incurred for the benefit of a
particular person or a section of the people, unless –
(a)
a claim for the amount could be enforced in a Court of Law, or
(b)
the expenditure is in pursuance of a recognized policy or custom.
Rule
22
Expenditure
from Public Funds. No authority may incur any expenditure or enter into any
liability involving expenditure or transfer of moneys for investment or deposit
from public funds (Consolidated Fund / Contingency Fund and the Public Accounts)
unless the same has been sanctioned by a competent authority
Rule
23
Delegation
of Financial Powers. The financial powers of the Government have been delegated
to various subordinate authorities vide Delegation of Financial Powers Rules as
amended from time to time. The financial powers of the Government, which have
not been delegated to a subordinate authority, shall vest in the Finance
Ministry.
Rule
24
Consultation
with Financial Advisers. All draft memoranda for Expenditure Finance Committee
or Public Investment Bureau or Committee on Establishment Expenditure and
Cabinet Committee for Economic Affairs or Cabinet shall be circulated by the
Ministry or Department concerned after consultation with the concerned
Financial Adviser of the Ministry or Department. A confirmation to this effect
shall be included in the draft memorandum at the circulation stage.
Rule
25 (1) Provision of funds for sanction. All sanctions to the expenditure shall
indicate the details of the provisions in the relevant grant or appropriation
wherefrom such expenditure is to be met.
Rule
25 (2) All proposals for sanction to expenditure, shall indicate whether such
expenditure can be met by valid appropriation or reappropriation.
Rule
25 (3) In cases where it becomes necessary to issue a sanction to expenditure
before funds are communicated, the sanction should specify that such
expenditure is subjected to funds being communicated in the budget of the year.
Rule
26 Responsibility of Controlling Officer in respect of Budget allocation. The
duties and responsibilities of a controlling officer in respect of funds placed
at his disposal are to ensure : (i) that the expenditure does not exceed the
budget allocation. (ii) that the expenditure is incurred for the purpose for
which funds have been provided. (iii) that the expenditure is incurred in
public interest. (iv) that adequate control mechanism is functioning in his
Department for prevention, detection of errors and irregularities in the
financial proceedings of his subordinate offices and to guard against waste and
loss of public money,
Rule
27 (1) Date of effect of sanction. Subject to fulfilment of the provisions as
contained in the Delegation of Financial Powers Rules, all rules, sanctions or
orders shall come into force from the date of issue unless any other date from
which they shall come into force is specified therein.
Rule
27 (2) Date of creation to be indicated in sanctions for temporary posts.
Orders sanctioning the creation of a temporary post should, in addition to the
sanctioned duration, invariably specify the date from which it is to be created
Rule
28
Powers
in regard to certain special matters.— Except in pursuance of the general
delegation made by, or with the approval of
the President, a subordinate authority shall not, without the previous
consent of the Finance Ministry, issue an order which - (i) involves any grant
of land, or assignment of revenue, or concession, grant, lease or licence of
mineral or forest rights, or rights to water, power or any easement or
privilege of such concessions, or (ii) involves relinquishment of revenue in
any way
Rule
29
Procedure
for communication of sanctions. All financial sanctions and orders issued by a
competent authority shall be communicated to the Audit Officer and the Accounts
Officer. The procedure to be followed for communication of financial sanctions
and orders will be as under :- (i) All financial sanctions issued by a
Department of the Central Government which relate to a matter concerning the
Department proper and on the basis of which payment is to be made or authorized
by the Accounts Officer, should be addressed to him. (ii) All other sanctions
should be accorded in the form of an Order, which need not be addressed to any
authority, but a copy thereof should be endorsed to the Accounts Officer
concerned. (iii) In the case of non-recurring contingent and miscellaneous
expenditure, the sanctioning authority may, where required, accord sanction by
signing or countersigning the bill or voucher, whether before or after the
money is drawn, instead of by a separate sanction. (iv) All financial sanctions
and orders issued by a Department of the Central Government with the
concurrence of the Internal Finance Wing or Finance Ministry, as applicable,
should be communicated to the Accounts Officer in accordance with the procedure
laid down in the Delegation of Financial Powers Rules, and orders issued there under
from time to time. (v) All financial sanctions and orders issued by a
Department with the concurrence of the Ministry of Home Affairs or Comptroller
and Auditor General of India or Department of Personnel should specify that the
sanction or orders are issued with the concurrence of that Department along with
the number and date of relevant communication of that Department wherein the
concurrence was conveyed. (vi) All orders conveying sanctions to expenditure of
a definite amount or upto a specific limit should express both in words and
figures the amount of expenditure sanctioned. (vii) Sanctions accorded by a
Head of Department may be communicated to the Accounts Officer by an authorized
Gazetted Officer of his Office duly signed by him for the Head of Department or
conveyed in the name of the Head of the Department. (viii) All orders conveying
sanctions to the grant of additions to pay such as Special Allowance, Personal
Pay, etc., should contain a brief summary of the reasons for the grant of such
additions to pay so as to enable the Accounts Officer to see that it is
correctly termed as Special Allowance, Personal Pay, etc., as the case may be.
(ix) Orders issued by a Department of a Union Territory Government where Audit
and Accounts (a) have not been separated shall be communicated direct to the
Audit authority; (b) have been separated, copies shall be endorsed to the Audit
authorities. In case of sanctions in respect of matters, where reference was
made to the Central Government under the Rules of Business framed under Section
46 of the Government of Union Territory Act, 1963, the following clause shall
be added in the sanction endorsed to Audit:- “A reference had been made in this
case to the Central Government and the above order/letter conforms to the
decision of the Central Government vide Government of India,
Ministry/Department of...........Letter No…………dated…………..”. (x) Copies of all
General Financial Orders issued by a Department of the Central Government with
the concurrence of the Comptroller and Auditor General of India shall be
supplied to the Comptroller and Auditor General of India. (xi) Copies of all
sanctions or orders other than the following types should be endorsed to the
Audit Officers:- (a) Sanctions relating to grant to advances to Central
Government employees. (b) Sanctions relating to appointment or promotion or
transfer of Gazetted and non-Gazetted Officers. (c) All sanctions relating to
creation or continuation or abolition of posts. (d) Sanctions for handing over
charge and taking over charge, etc. (e) Sanctions relating to payment or
withdrawal of General Provident Fund advances to Government servants. (f) S a n
c t i o n s o f c o n t i n g e n t expenditure incurred under the powers of
Head of Offices. (g) Other sanctions of routine nature issued by Heads of
Subordinate Officers (other than those issued by Ministries or Departments
proper and under powers of a Head of Department). (xii) Sanctions accorded by
competent authority to grants of land and alienation of land revenue, other
than those in which assignments of land revenue are treated as cash payment,
shall be communicated to the Audit and/ or the Accounts Officer, as the case
may be, in a consolidated monthly return giving the necessary details.
Rule
30
Lapse
of Sanctions. A sanction for any fresh charge shall, unless it is specifically
renewed, lapse if no payment in whole or in part has been made during a period
of twelve months from the date of issue of such sanction. Provided that - (i)
when the period of currency of the sanction is prescribed in the departmental
regulations or is specified in the sanction itself, it shall lapse on the
expiry of such periods; or (ii) when there is a specific provision in a
sanction that the expenditure would be met from the Budget provision of a
specified financial year, it shall lapse at the close of that financial year;
or (iii) in the case of purchase of stores, a sanction shall not lapse, if
tenders have been accepted (in the case of local or direct purchase of stores)
or the indent has been placed (in the case of Central Purchases) on the Central
Purchase Organization within the period of one year of the date of issue of
that sanction, even if the actual payment in whole or in part has not been made
during the said period.
Rule
31
Notwithstanding
anything contained in Rule 30, a sanction in respect of an addition to a
permanent establishment, made from year to year under a general scheme by a
competent authority, or in respect of an allowance sanctioned for a post or for
a class of Government servants, but not drawn by the officer(s) concerned,
shall not lapse.
Rule
32
Remission
of disallowances by Audit and writing off of overpayment made to Government
servants. The remission of disallowances by Audit and writing off of
overpayments made to Government servants by competent authorities shall be in
accordance with the provisions of the Delegation of Financial Powers Rules, and
instructions issued there under.
II. DEFALCATION AND LOSSES
Rule
33 (1)
Report
of Losses. Any loss or shortage of public moneys, departmental revenue or receipts,
stamps, opium, stores or other property held by, or on behalf of, Government
irrespective of the cause of loss and manner of detection, shall be immediately
reported by the subordinate authority concerned to the next higher authority as
well as to the Statutory Audit Officer and to the concerned Principal Accounts
Officer, even when such loss has been made good by the party responsible for
it. However the following losses need not be reported: (i) Cases involving
losses of revenue due to (a) mistakes in assessments which are discovered too
late to permit a supplementary claim being made, (b) under assessments which
are due to interpretation of the law by the local authority being overruled by
higher authority after the expiry of the time-limit prescribed under the law,
and (c) refunds allowed on the ground that the claims were time-barred: (ii)
Petty losses of value not exceeding Rupees ten thousand.
Rule
33 (2)
Cases
involving serious irregularities shall be brought to the notice of Financial
Adviser or Chief Accounting Authority of the Ministry or Department concerned
and the Controller General of Accounts, Ministry of Finance.
Rule
33 (3)
Report
of loss contemplated in sub-rule (1) & (2) shall be made at two stages.—
(i) An initial report should be made as soon as a suspicion arises that a loss
has taken place. (ii) The final report should be sent to authorities indicated
in sub rule (1) & (2) after investigation indicating nature and extent of
loss, errors or neglect of rules by which the loss has been caused and the
prospects of recovery.
Rule
33 (4)
The
complete report contemplated in subrule 3, shall reach through proper channels
to the Head of the Department, who shall finally dispose of the same under the
powers delegated to him under the Delegation of Financial Power Rules. The
reports, which he cannot finally dispose of under the delegated powers, shall
be submitted to the Finance Ministry.
Rule
33 ( 5 )
A
n a m o u n t l o s t t h r o u g h m i s a p p r o p r i a t i o n , d e f a l
c a t i o n , embezzlement, etc., may be redrawn on a simple receipt pending
investigation, recovery or write-off with the approval of the authority
competent to write-off the loss in question.
Rule
33 (6)
In
cases of loss to Government on account of culpability of Government servants,
the loss should be borne by the Central Government Department or State
Government concerned with the transaction. Similarly, if any recoveries are
made from the erring Government officials in cash, the receipt will be credited
to the Central Government Department or the State Government who sustained the
loss.
Rule
33 (7)
All
cases involving loss of Government money arising from erroneous or irregular
issue of cheques or irregular accounting of receipts will be reported to the
Controller General of Accounts along with the circumstances leading to the
loss, so that he can take steps to remedy defects in rules or procedures, if
any, connected therewith.
Rule
34
Loss
of Government Property due to fire, theft, fraud. Departmental Officers shall,
in addition to taking action as prescribed in Rule 33, follow the provisions
indicated below in cases involving material loss or destruction of Government
property as a result of fire, theft, fraud, etc. All losses above the value of
Rupees Fifty thousand due to suspected fire, theft, fraud, etc., shall be
invariably reported to the Police for investigation as early as possible. Once
the matter is reported to the Police Authorities, all concerned should assist
the Police in their investigation. A formal investigation report should be
obtained from the Police Authorities in all cases, which are referred to them.
Rule
35
Loss
of immovable property by fire, flood etc. All loss of immovable property
exceeding Rupees fifty thousand , such as buildings, communications, or other
works, caused by fire, flood, cyclone, earthquake or any other natural cause,
shall be reported at once by the subordinate authority concerned to Government
through the usual channel. All other losses should be immediately brought to
the notice of the next higher authority.
Rule
36
Report
to Audit and Accounts Officers. After a full enquiry as to the cause and the
extent of the loss has been made, the detailed report should be sent by the
subordinate authority concerned to Government through the proper channel; a
copy of the report or an abstract thereof being simultaneously forwarded to the
Audit officer and Pay and Accounts Officer
Rule
37
Responsibility
of losses. An officer shall be held personally responsible for any loss
sustained by the Government through fraud or negligence on his part. He will
also be held personally responsible for any loss arising from fraud or
negligence of any other officer to the extent to which it may be shown that he
contributed to the loss by his own action or negligence. The departmental
proceedings for assessment of responsibility for the loss shall be conducted
according to the instructions contained in Appendix 1 and those issued by the
Ministry of Personnel from time to time.
Rule
38
Prompt
disposal of cases of loss. Action at each stage of detection, reporting, write
off, final disposal, in cases of losses including action against delinquents
and remedial measures should be completed promptly with special attention to
action against delinquents and remedial measures, taken to strengthen the
control system
III. SUBMISSION OF RECORDS AND INFORMATION
Rule
39
Demand
for information by Audit or Accounts Officer. A subordinate authority shall
afford all reasonable facilities to the Audit Officer and Pay and Accounts
Officer for the discharge of his functions, and furnish fullest possible
information required by him for the preparation of any official account or
report, payments and internal audit.
Rule
40
A
subordinate authority shall not withhold any information, books or other
documents required by the Audit Officer or Accounts Officer.
Rule
41
If
the contents of any file are categorized as ‘Secret’ or ‘Top Secret’ the file
maybe sent personally to the Head of the Audit Office specifying this fact, who
will then deal with it in accordance with the standing instructions for
handling and custody of such classified documents.
Multiple choice question:
1. Under which Articles of the Constitution
should all moneys received by or on behalf of the Government be brought into
Government Account?
a) Articles 148 and 266
b) Articles 150 and 283 (1)
c) Articles 267 and 284
d) Articles 151 and 285
Answer: b) Articles 150 and 283 (1)
2. According to Rule 8, where should
all moneys received by or deposited with any officer employed in connection
with the affairs of the Union, other than revenues or public moneys raised or
received by the Government, be paid?
a) Consolidated Fund
b) Public Account
c) Contingency Fund
d) Treasury
Answer: b) Public Account
3. What governs the Head of Account
to which moneys shall be credited and the withdrawal of moneys?
a) Government Accounting Rules 1990
and Central Government Account (Receipts and Payments) Rules, 1983
b) Delegation of Financial Powers Rules, 1978
c) Public Procurement Rules
d) Financial Code of 1994
Answer: a) Government Accounting Rules 1990 and Central Government
Account (Receipts and Payments) Rules, 1983
4. Whose duty is it to ensure that
the receipts and dues of the Government are correctly and promptly assessed,
collected, and duly credited to the Consolidated Fund or Public Account?
a) Ministry of Finance
b) Accounts Officer
c) Department of the Central Government concerned
d) Comptroller and Auditor General
Answer: c) Department of the Central Government concerned
5. Which officer is responsible for
obtaining monthly accounts and returns from subordinate officers to ensure the
amounts reported as collected have been duly credited?
a) Accounts Officer
b) Controlling Officer
c) Audit Officer
d) Drawing and Disbursing Officer
Answer: b) Controlling Officer
6. Which form is mentioned in Rule
11 for issuing receipts for moneys received by officers on behalf of the
Government?
a) Form GAR-6
b) Form GAR-10
c) Form GRF-4
d) Form GA-3
Answer: a) Form GAR-6
7. According to Rule 12, what must
be done if amounts due to the Government appear to be irrecoverable?
a) They should be written off
b) The matter should be reported to the Audit Officer
c) Orders from the competent authority must be obtained for their adjustment
d) The amounts should be credited to the suspense head
Answer: c) Orders from the competent authority must be obtained for
their adjustment
8. What should not be credited as
revenue by debit to a suspense head unless specially authorized by a rule or
order?
a) Non-recurring expenditures
b) Public moneys
c) Sums of money
d) Miscellaneous receipts
Answer: c) Sums of money
9. According to Rule 14, who should
keep the Finance Ministry fully informed of the progress of revenue collection
and any important variations compared with the Budget Estimates?
a) Comptroller and Auditor General
b) Departmental Head
c) Administrator or Head of a Department responsible for revenue collection
d) Controlling Officer
Answer: c) Administrator or Head of a Department responsible for
revenue collection
10. What is the responsibility of
the authority that has the power to impose fines, according to Rule 16?
a) To ensure the money is realized
and deposited into a treasury or bank
b) To issue a report to the Audit Officer
c) To record the fines in the Public Account
d) To ensure fines are remitted to the Contingency Fund
Answer: a) To ensure the money is realized and deposited into a
treasury or bank
11. Under Rule 18, when can a claim
to revenue be remitted or abandoned?
a) With the approval of the Ministry
of Finance
b) When the amount is less than Rs. 1,000
c) Only with the sanction of the competent authority
d) At the discretion of the Accounts Officer
Answer: c) Only with the sanction of the competent authority
12. What information should be
included in the statements submitted annually by Administrators and Heads of
Departments according to Rule 19?
a) Only individual remissions above
Rs. 500
b) All remissions and abandonments sanctioned, classified by grounds
c) Monthly revenue collection figures
d) Estimated vs. actual revenue figures
Answer: b) All remissions and abandonments sanctioned, classified
by grounds
13. According to Rule 21, what
should every officer incurring or authorizing expenditure from public moneys be
guided by?
a) Personal discretion
b) High standards of financial propriety
c) General consensus
d) Political influence
Answer: b) High standards of financial propriety
14. What is one of the principles
emphasized in Rule 21 regarding expenditure from public moneys?
a) The expenditure should be
incurred as quickly as possible
b) The expenditure should benefit the officer’s department
c) The expenditure should not be prima facie more than the occasion demands
d) The expenditure should be based on popular opinion
Answer: c) The expenditure should not be prima facie more than the
occasion demands
15. Under Rule 22, when can an
authority incur expenditure or enter into any liability involving expenditure
from public funds?
a) Whenever deemed necessary
b) After receiving approval from the President
c) Only when sanctioned by a competent authority
d) In emergency situations
Answer: c) Only when sanctioned by a competent authority
16. To whom are the financial powers
of the Government delegated according to Rule 23?
a) The President of India
b) The Prime Minister
c) Various subordinate authorities
d) Members of Parliament
Answer: c) Various subordinate authorities
17. What is required before
circulating all draft memoranda for Expenditure Finance Committee or Public
Investment Bureau according to Rule 24?
a) Approval from the President
b) Consultation with the concerned Financial Adviser
c) Consent from the Ministry of Home Affairs
d) Review by the Comptroller and Auditor General
Answer: b) Consultation with the concerned Financial Adviser
18. What must all sanctions to
expenditure indicate according to Rule 25 (1)?
a) The name of the officer
authorizing the expenditure
b) The exact date of expenditure
c) The details of the provisions in the relevant grant or appropriation
d) The estimated future costs
Answer: c) The details of the provisions in the relevant grant or
appropriation
19. According to Rule 26, what is
one of the responsibilities of a Controlling Officer in respect of funds placed
at his disposal?
a) Ensuring that all funds are spent
within a short period
b) Ensuring that expenditure does not exceed the budget allocation
c) Guaranteeing that funds are distributed equally among departments
d) Making sure that funds are used only for administrative purposes
Answer: b) Ensuring that expenditure does not exceed the budget
allocation
20. When do all rules, sanctions, or
orders generally come into force according to Rule 27 (1)?
a) From the first day of the
financial year
b) From the date of issue
c) From the first day of the following month
d) From the date specified by the President
Answer: b) From the date of issue
21. Under Rule 28, when can a
subordinate authority issue an order involving the grant of land, assignment of
revenue, or rights to water or mineral resources?
a) With the approval of the
Comptroller and Auditor General
b) With the previous consent of the Finance Ministry
c) Without any additional approvals if under Rs. 10,000
d) When the matter is urgent and cannot be delayed
Answer: b) With the previous consent of the Finance Ministry
22. What is required for all
financial sanctions and orders issued by a competent authority according to
Rule 29?
a) They must be verbally
communicated to the concerned officer
b) They must be communicated to the Audit Officer and the Accounts Officer
c) They must be sent to the Prime Minister’s Office for approval
d) They must be recorded in a public register
Answer: b) They must be communicated to the Audit Officer and the
Accounts Officer
23. According to Rule 30, when does
a sanction for any fresh charge lapse?
a) After 6 months if no payment has
been made
b) After 12 months if no payment in whole or in part has been made
c) At the close of the financial year
d) Immediately if not renewed by the President
Answer: b) After 12 months if no payment in whole or in part has
been made
24. Under Rule 31, which sanction
does NOT lapse, even if not drawn by the officer(s) concerned?
a) Sanctions for recurring
expenditures
b) Sanctions for temporary projects
c) Sanctions in respect of an addition to a permanent establishment
d) Sanctions for minor administrative expenses
Answer: c) Sanctions in respect of an addition to a permanent
establishment
25. How should the remission of
disallowances by Audit and writing off of overpayments made to Government
servants be handled according to Rule 32?
a) Based on the discretion of the
Audit Officer
b) In accordance with the provisions of the Delegation of Financial Powers
Rules
c) Only after consulting the concerned Government servant
d) By submitting a report to the Ministry of Finance
Answer: b) In accordance with the provisions of the Delegation of
Financial Powers Rules
25. Which of the following
statements is true regarding the reporting of losses according to Rule 33(1)?
(a) Losses need to be reported only
if they exceed Rupees fifty thousand.
(b) Losses need not be reported if
they have been made good by the responsible party.
(c) All losses must be reported
immediately, regardless of the cause, to the next higher authority, Statutory
Audit Officer, and Principal Accounts Officer.
(d) Losses due to under-assessments
or mistakes in assessments must always be reported.
Answer: (c) All losses must be reported immediately, regardless of
the cause, to the next higher authority, Statutory Audit Officer, and Principal
Accounts Officer.
26. According to Rule 33(2), cases
involving serious irregularities must be brought to the notice of which of the
following?
(a) The Comptroller and Auditor
General of India
(b) The Controller General of
Accounts, Ministry of Finance
(c) The Finance Ministry
(d) The Financial Adviser or Chief
Accounting Authority of the concerned Ministry or Department
Answer: (d) The Financial Adviser or Chief Accounting Authority of
the concerned Ministry or Department
27. How many stages of reporting are
specified in Rule 33(3) for losses?
(a) One stage
(b) Two stages
(c) Three stages
(d) Four stages
Answer: (b) Two stages
28. What is the responsibility of
the Head of the Department according to Rule 33(4)?
(a) To ensure all reports reach the
Finance Ministry
(b) To investigate and dispose of
reports within delegated powers
(c) To forward all reports to the
Statutory Audit Officer
(d) To seek approval from the
Finance Ministry before acting
Answer: (b) To investigate and dispose of reports within delegated
powers
29. Under Rule 33(6), who bears the
loss to the Government if a loss occurs due to the culpability of a Government
servant?
(a) The Government servant
responsible
(b) The Central Government
Department or State Government concerned
(c) The Ministry of Finance
(d) The Controller General of
Accounts
Answer: (b) The Central Government Department or State Government
concerned
30. According to Rule 34, what is
the minimum value of loss due to fire, theft, or fraud that must be reported to
the Police?
(a) Rupees twenty thousand
(b) Rupees fifty thousand
(c) Rupees one lakh
(d) Any value
Answer: (b) Rupees fifty thousand
31. Rule 35 requires that any loss
of immovable property exceeding which amount must be reported at once?
(a) Rupees ten thousand
(b) Rupees fifty thousand
(c) Rupees one lakh
(d) Rupees five lakhs
Answer: (b) Rupees fifty thousand
32. According to Rule 37, an officer
held personally responsible for a loss due to negligence or fraud must also be
held responsible for losses caused by which of the following?
(a) Acts of nature
(b) Subordinate officers
(c) Changes in policy
(d) Market fluctuations
Answer: (b) Subordinate officers
33. Rule 38 emphasizes the need for
prompt action in cases of loss. Which of the following actions is NOT
explicitly mentioned as needing prompt disposal?
(a) Reporting of the loss
(b) Write off of the loss
(c) Recovery of the loss from the
responsible party
(d) Implementation of remedial
measures
Answer: (c) Recovery of the loss from the responsible party
34. According to Rule 39, what is a
subordinate authority required to provide to the Audit Officer and Pay and
Accounts Officer?
(a) Complete secrecy regarding all
documents
(b) Fullest possible information
required for official accounts or reports
(c) Limited access to
non-confidential information
(d) Only the information they
request in writing
Answer: (b) Fullest possible information required for official
accounts or reports
35. What is the proper procedure
under Rule 41 for handling files categorized as ‘Secret’ or ‘Top Secret’?
(a) They should be sent to the
Finance Ministry.
(b) They should be destroyed
immediately after use.
(c) They should be sent personally
to the Head of the Audit Office.
(d) They should not be shared with
anyone outside the department.
Answer: (c) They should be sent personally to the Head of the Audit
Office.
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