Indian Railway Codes and Manuals-General Financial Rules-2017-Chapter- 12 (XII) GFR-2017.

 


Chapter – 12

MISCELLANEOUS SUBJECTS

I. ESTABLISHMENT

Rule 284 (1)

Proposal for additions to Establishment. All proposals for additions to establishment shall be submitted to sanctioning authority in accordance with the instructions contained in Rule 11 of the Delegation of Financial Powers Rules and other such instructions which may be prescribed in this regard.

Rule 284 (2)

All proposals for creation of new posts or a revision in an existing establishment should contain, inter alia:- (i) the present cost of the establishment in existence; (ii) cost implications of the change proposed giving details of pay and allowances of post(s) proposed; (iii) expenditure in respect of claim to pension or gratuity or other retirement benefits that may arise in consequence of the proposals; (iv) details on how the expenditure is proposed to be met including proposed re-appropriations.

Rule 284 (3)

Continuation of an existing post beyond the specified duration will be with explicit approval of Ministry of Finance, based on functional justification.

Rule 284 (4)

All proposals for increase in emoluments for an existing post(s) shall be referred to the Ministry of Finance for approval.

Rule 285

All service matters from entry to exit, including leave, transfer, promotion, performance appraisal should be maintained in a digitised format.

Rule 286 (1)

Transfer of Charge. A report of transfer of a Gazetted Government servant duly made in Form GFR 16 and signed both by the relieved and relieving Government servants, shall be sent on the same day to the Head of the Department or other Controlling Officers concerned except in the following types of cases in respect of which report of transfer of charge need not be signed both by the relieving and relieved Government servants simultaneously and may be sent independently:- (i) Where a Gazetted Government servant assumes charge of a newly created or vacant post or relinquishes charge of a post which has been abolished. (ii) Where a Gazetted government servant vacates a post for a short period and no formal appointment or officiating arrangement is made in his place. (iii) Where due to administrative exigencies a government servant is required to move to another post relinquishing his post against local arrangement.

Rule 286 (2)

In cases in which the transfer of charge involves assumption of responsibility for cash, stores, etc., the following instructions should be observed :- (i) The Cash Book or imprest account should be closed on the date of transfer and a note recorded in it over the signatures of both the relieved and the relieving Government servants, showing the cash and imprest balances and the number of unused cheques/receipt books, if any, made over and received by them respectively. (ii) The relieving Government servant should bring to notice anything irregular or objectionable in the conduct of business that may have come officially to his notice to the incoming officer. (iii) In the case of any sudden casualty occurring or any emergent necessity arising for a Government servant to relinquish his charge, the next senior officer of the department present shall take charge. When the person who takes charge is not a Gazetted Government servant, he must at once report the circumstances to his nearest departmental superior and obtain orders as to the cash in hand, if any.

Rule 286 (3)

The additional procedure to be followed by an Audit Officer or Accounts Officer, etc., in making over charge of his functions in connection with the Charitable Endowments and other Trust Accounts is laid down in Appendix – 8.

Rule 287

Date of Birth. Every person newly appointed to a service or a post under Government shall, at the time of the appointment, declare the date of birth by the Christian era with confirmatory documentary evidence such as a Matriculation Certificate, where prescribed qualification for appointment is Matriculation or above. In other cases Municipal Birth Certificate or Certificate from the recognised school last attended shall be treated as a valid document.

Rule 288 (1)

Service Book. Detailed Rules for maintenance of Service Books are contained in SRs. Service Books maintained in the establishment should be verified every year by the Head of Office who, after satisfying himself that the services of Government servants concerned are correctly recorded in each Service Book shall record the following certificate “Service verified from ……(the date record from which the verification is made) .................................................. upto ……….................(date)……..…….”

Rule 288 (2)

The service book of a government servant shall be maintained in duplicate. First copy shall be retained and maintained by the Head of the Office and the second copy should be given to the government servant for safe custody as indicated below :- (i) To the existing employees - within six months of the date on which these rules become effective, if not already given. (ii) To new appointees - within one month of the date of appointment.

Rule 288 (3)

In January each year the Government servant shall handover his copy of the Service Book to his office for updation. The office shall update and return it to the Government Servant within thirty days of its receipt.

Rule 288 (4)

In case the Government servants’ copy is lost by the government servant, it shall be replaced on payment of a sum of Rs. 500/-.

Rule 288 (5) All Service Books should be digitised for easy reference and to avoid problems in case of loss of Service Books.

Rule 289

Retrospective claim due from date of sanction. In the case of sanction accorded with retrospective effect the charge does not become due before it is sanctioned. In such cases the time-limit specified in Rule 296 (1) should be reckoned from the date of sanction and not from the date on which the sanction takes effect.

Rule 290

Due date of T. A. claim. Travelling allowance claim of a government servant shall fall due for payment on the date succeeding the date of completion of the journey. He shall submit the travelling allowance claim within sixty days of its becoming due failing which it shall stand forfeited.

Rule 291

Reckoning the date in case of T.A. claims by retired Government servants appearing in a Court of Law for defending himself.— Retired Government servants become eligible for reimbursement of Travelling expenses in respect of travel(s) for appearing in court of law for defending himself only when the judgement relating to his honorable acquittal is pronounced by the court. In such cases the date of pronouncements of the judgement shall be the reference point for submission and reimbursement of his T.A claim.

Rule 292

Due date of Leave Travel Concession claim. Leave Travel Concession claim of a government servant shall fall due for payment on the date succeeding the date of completion of return journey. The time limit for submission of the claims shall be as under :- (i) In case advance drawn : Within thirty days of the due date. (ii) In case advance not drawn : Within sixty days of the due date. In case of (i) above if the claim is not submitted within one month of the due date, the amount of advance shall be recovered but the Government employee shall be allowed to submit the claim as under (ii) above. In case of failure to submit the claim in both the cases within the prescribed time lines, the claim shall stand forfeited.

Rule 293

Due date of Over Time Allowance claims. A claim for overtime allowance shall fall due for payment on first day of the month following the month to which the overtime allowance relates. The claim shall stand forfeited if not submitted within 60 days of the due date.

Rule 294

Due date of a withheld increment. In the absence of any specific order withholding an ordinary increment under FR 24 before the date on which it falls due for payment, the period of one year should be counted from the date on which it falls due and not with reference to the date on which the Increment Certificate is signed by the competent authority. Even where an increment is withheld, the time-limit should be reckoned from the date on which it falls due after taking into account the period for which it is withheld.

Rule 295 (1)

Arrear Claims. Any arrear claim of a Government servant which is preferred within two years of its becoming due shall be settled by the Drawing and Disbursing Officer or Accounts Officer, as the case may be, after usual checks.

Rule 295 (2)

For the purpose of the above provisions, the date on which the claim is presented at the office of disbursement should be considered to be the date on which it is preferred.

Rule 295 (3)

(i) A claim of a government servant which has been allowed to remain in abeyance for a period exceeding two years, should be investigated by the Head of the Department concerned. If the Head of Department is satisfied about the genuineness of the claim on the basis of the supporting documents and there are valid reasons for the delay in preferring the claims, the claims should be paid by the Drawing and Disbursing Officer or Accounts Officer, as the case may be, after usual checks. (ii) A Head of Department may delegate the powers, conferred on him by sub rule (i) above to the subordinate authority competent to appoint the Government servant by whom the claim is made.

Rule 296 (1)

Procedure for dealing with timebarred claims. Even a time barred claim of a Government servant, shall be entertained by the concerned authority provided that the concerned authority is satisfied that the claimant was prevented from submitting his claim within the prescribed time limit on account of causes and circumstance beyond his control.

Rule 296 (2)

A time barred claim referred to in Rule 296 (1) shall be paid with the express sanction of the Government issued with the previous consent of the Internal Finance Wing of the Ministry or Department concerned.

Rule 297

Time barred claims of persons not in Government service. The provisions of Rule 289 to Rule 296 shall apply mutatis mutandis to arrear claims preferred against Government by persons not in Government service.

Rule 298

Retrospective sanctions. Retrospective effect shall not be given by competent authorities to sanctions relating to revision of pay or grant of concessions to Government servants, except in very special circumstances with the previous consent of the Ministry of Finance.

Rule 299

Currency of sanction of Provident Fund advance/withdrawal. A sanction to an advance or a non-refundable part withdrawal from Provident Fund shall, unless it is specifically renewed, lapse on the expiry of a period of three month. This will, however, not apply to withdrawals effected in instalments. In such cases the sanction accorded for non-refundable withdrawals from Provident Fund will remain valid up to a particular date to be specified by the sanctioning authority in the sanction order itself.

II. REFUND OF REVENUE

Rule 300

Sanctions of refunds of revenue. All sanctions to refunds of revenue shall be regulated by the orders of an Administrator or of the departmental authority, as the case may be, according to the provisions of the rules and orders contained in the departmental manuals etc.

Rule 301 (1)

Communication of refund sanctions to audit. The sanction to a refund of revenue may either be given on the bill itself or quoted therein and a certified copy of the same attached to the bill in the latter case.

Rule 301 (2)

Suitable note of refund to be made in original Cash Book entry and other documents. Before a refund of revenue is made, the original demand or realization, as the case may be, must be linked and a reference to the refund should be recorded against the original entry in the Cash Book  or other documents so as to make the entertainment of a double or erroneous claim impossible.

Rule 301 (3)

Remission of revenue before collection is not refund. Remissions of revenue allowed before collection are to be treated as reduction of demands and not as refunds.

Rule 301 (4)

Refunds not regarded as expenditure for allotment. Refunds of revenues are not regarded as expenditure for purposes of grants or appropriation.

Rule 301 (5)

Competent authority in case of credits wrongly classified. In cases where revenue is credited to a wrong head of account or credited wrongly under some misapprehension, the authority competent to order refund of revenue shall, in such cases, be the authority to whom the original receipts correctly pertain.

Rule 302

Compensation for accidental loss of property. No compensation for accidental loss of property shall be paid to an officer except with the approval of the Ministry of Finance. Compensation will not ordinarily be granted to an officer for any loss to his property which is caused by floods, cyclone, earthquake or any other natural calamity or which is due to an ordinary accident, which may occur to any citizen, for example, loss by theft or as a result of a railway accident or fire etc. The mere fact that at the time of the accident, the Government servant is technically on duty or is living in Government quarters in which he is forced to reside for the performance of his duties will not be considered as a sufficient ground for the grant of compensation.

III. DEBT AND MISCELLANEOUS OBLIGATIONS OF GOVERNMENT

Rule 303

Public Debt. The public debt raised by government by issue of securities shall be managed by the Reserve Bank. The Reserve Bank shall also manage securities created and issued under any other law or rule having the force of law, provided such law or rule provides specifically for their management by the Reserve Bank.

Rule 304 (1)

Provident Funds. The procedure relating to the recovery of, subscriptions to and withdrawals from, the Provident Funds established under accordance with the provisions of the respective Provident Fund Rules. Following instructions should be carefully observed by the Head of the Offices for correct preparation of the Provident Fund schedules:- (i) A complete list of subscribers to each fund should be maintained in each disbursing office in the form of the schedule. (ii) Each new subscriber should be brought on this list and any subsequent changes resulting from his transfer or in the rate of subscription etc. clearly indicated in the schedule. (iii) When a subscriber dies, quits service or is transferred to another office, full particulars should be duly recorded in the list. (iv) In the case of transfer of a subscriber to another office, the necessary note of transfer should be made in the list of both the offices. (v) From this list the monthly schedule to be appended to the pay bill should be prepared and tallied with recoveries made before the submission of the bill for payment. Similar provisions shall also be made towards subscribers to New Pension System(NPS).

Rule 304 (2)

Crediting of Interest. The deposit accounts of these funds on the Government book will be credited with interest at such rates and at such intervals as may be prescribed by Ministry of Finance in each case.

Rule 305 (1)

Maintenance of a register for recovery of Postal Life Insurance Premia. All drawing officers should maintain in Form (GFR 20) record of Postal Life Insurance policy (PLI) holders.

Rule 305 (2)

The register should be kept upto date, the names of the policy holders should be noted in alphabetical order according to surnames, leaving sufficient space between two entries to enable newcomers names being inserted in the right place. (i) A separate entry should be made in the register for each policy in the case of a policy holder having more than one policy. (ii) On receipt of an intimation from the Director, Postal Life Insurance, Kolkata, about the issue of a policy in favour of a subscriber authorizing the Drawing Officer to commence recovery from pay, or on receipt of a Last Pay Certificate in respect of the subscriber transferred from another office, the Drawing Officer should make a note of the particulars of the policy in the register. The name of the office from which the subscriber has been transferred should invariably be noted in the remarks column. Wherever a subscriber is transferred to another office or his policy is discharged, his name should be scored out from the register giving necessary remarks. (iii) After the preparation of the monthly pay bill, the amount of recovery on account of PLI premium shown in the bill should be posted in the monthly column in the register with proper reference to the bills or the vouchers. The fact of excess or non-recovery should be briefly noted in the remarks column. Extracts should be attached to the relevant bills in support of the recoveries. While taking extracts it should be seen that the names of those insurants from whom recoveries were made in previous months but no recoveries have been made during the current month either on account of transfer or discharge of that policy or on account of leave salary being not drawn or the official being on leave without pay, should be included in the current month's schedule and necessary remarks noted against their names. (iv) Similarly, the remarks 'New Policy' or Transferred from…………...…. Office should be given in the schedule against the names of insurant entered for the first time in current month. Reasons for short or excess recovery should be noted briefly in the remarks column. In short, schedule of Postal Life Insurance recoveries to be attached to the bills, would be a record not only of those from whom the recovery has actually been affected but also of those from whom recovery was being affected previously but has not been affected.

IV. SECURITY DEPOSITS

Rule 306 (1)

Furnishing of security by Government servants handling cash. Subject to any general or special instructions prescribed by Government in this behalf, every Government servant, who actually handles cash or stores shall be required to furnish security, for such amount and in such form as Central Government or an Administrator may prescribe according to circumstances and local conditions in each case, and to execute a security bond setting forth the conditions under which Government will hold the security and may ultimately refund or appropriate it.

Rule 306 (2)

The amount of security to be obtained from a Government servant shall be determined on the basis of actual cash handled which shall not include account payee cheques and drafts.

Rule 306 (3)

Security should be furnished in the form of a Fidelity Bond in GFR 17, the security bond should be executed in Form GFR 14. The Administration shall see that the government servant pays the premia necessary to keep the Bond alive, for which the government servant shall submit premium receipt in time. If the government servant fails to submit the premium receipt he shall not be allowed to perform the duties of his post and he shall be dealt with in accordance with the terms of his appointment.

Rule 306 (4)

A Government servant who is officiating against the post of another cash or store handling Government servant shall be required to furnish the full amount of the security prescribed for the post. The Ministry or Department of Central Government, Administrators and the Comptroller and Auditor General in respect of persons serving in Indian Audit and Accounts Department may, however, exempt a Government servant officiating in such a short-term vacancy from furnishing security if the circumstances warrant such exemption provided that - (i) they are satisfied that there is no risk involved; (ii) such exemption is granted only in the case of a permanent Government servant; and (iii) the period of officiating arrangement does not exceed four months.

Rule 307

Notwithstanding anything contained in Rule 275, security need not be furnished in cases of – (a) Government servants who are entrusted with the custody of stores, which in the opinion of the competent authority are not considerable. (b) Government servants, who are entrusted with the custody of office furniture, stationery and other articles required for office management, if the Head of Office is satisfied about the safeguards against loss through pilferage. (c) Librarian and Library Staff. (d) Drivers of Government vehicles.

Rule 308

Retention of Security. A security deposit taken from Government servant shall be retained for at least six months from the date he vacates his post, but a security bond shall be retained permanently or until it is certain there is no further necessity for keeping it.

V. TRANSFER OF LAND AND BUILDINGS

Rule 309

Save as otherwise provided in any law, rule or order relating to the transfer of Government land, no land belonging to the Government or any of its bodies, including autonomous bodies, PSUs, etc. shall be sold without previous sanction of the Government.

Rule 310 (1)

Transfer of Land. Transfer of land from a Union Territory to a Central Government Department (i.e. Ministry or Department of the Union Government including Defence, Railways, and Posts and Telegraphs) or vice versa shall be on 'no profit no loss' basis.

Rule 310 (2)

Transfer of land from one Department of the Government (as defined in Rule 309) to another shall be on 'no profit no loss' basis. ‘No profit no loss’ as indicated at rules 310(1) and 310(2) above does not necessarily mean transfer being effected with ‘zero cost’. Transfer can be on the basis of mutually agreeable terms and conditions or in exchange for equal value land or payment of value of land or cost of acquisition.

Rule 310 (3)

Transfer of buildings and superstructures on land shall be treated similar to transfer of land. Transfer of buildings and superstructures on land vide above shall be at the present day cost minus depreciation of these structure(s) standing on the land. Valuation for this purpose shall be obtained from the Central Public Works Department at the time of transfer.

Rule 310 (4)

The allotment of land to, and recovery of cost of buildings from the Public Sector Undertakings shall be at 'market value' as defined in paragraph - 2 of Appendix - 7.

Rule 310 (5)

The transfer of land and building between the Union and State Governments shall be regulated by the provisions of Articles 294, 295, 298 and 299 of the Constitution and subsidiary instructions issued by the Union Government which are reproduced as Appendix - 7.

VI. CHARITABLE ENDOWMENTS AND OTHER TRUSTS

Rule 311

Detailed instructions relating to Charitable Endowments and other Trusts are embodied in Appendix -8.

VII. LOCAL BODIES

Rule 312 (1)

Financial arrangements between Central Government and Local Bodies. Unless any one of the following arrangements is authorized by specific orders of Government, a local body will be required to pay,in advance, the estimated amount of charges to be incurred or cost of services to be rendered, by Government on account of the fund:- (i) payments made by Government are debited to the balances of the deposits of the local fund with government; or (ii) payments are made as advances from public funds in the first instance pending recovery from the local funds.

Rule 312 (2)

Notwithstanding the provision contained in Rule 281 (1) in case of emergency such as epidemics prepayment will not be insisted upon from local bodies for supply of medicines from Medical Stores Depots of the Ministry of Health.

Rule 313

Any amount or loan not paid on due date to Government by a local body, may be adjusted from any non-statutory grant sanctioned for payment to it.

Rule 314

Taxes etc. collected by Government on behalf of Local Bodies. Proceeds of taxes, fines or other revenues levied or collected by Government for or on behalf of local bodies shall not be appropriated direct to a local fund without passing them through the Consolidated Fund unless expressly authorised by law.

Rule 315

Payments to Local Bodies. Subject to provision of relevant act and rules, payments to local bodies in respect of revenue and other moneys raised or received by Government on their behalf will be made in such manner and on such date, as may be authorized by general or special orders of Government.

Rule 316

Audit of Account of Local Bodies. Subject to the provisions of any law made under Article 149 of the Constitution, the accounts of local bodies, other nonGovernment bodies, or institutions will be audited by the Indian Audit and Accounts Department under such terms and conditions as may be agreed upon between the Government and the Comptroller and Auditor General of India.

Rule 317

Audit Fees. Audit fees on the basis of daily rates prescribed by Government in consultation with the Comptroller and Auditor General of India from time to time shall be charged by the Indian Audit and Accounts Department for the audit of local and other non-Government funds, excluding funds for the audit of which the rates of fees recoverable are prescribed by law or by rules having the force of law. Provided that nothing contained in this rule shall be held to override any special instructions of Government exempting any particular local body or institution wholly or partially from the payment of audit fees.

Rule 318

In the case of Government Companies, the recovery of the cost of Supplementary Audit conducted under Section 143(6) of Companies Act, 2013 as amended from time to time, should be waived in those cases where the audit is done by the Comptroller and Auditor General through his own departmental staff but should be enforced in cases where the Comptroller and Auditor General employs professional auditors for the Supplementary Audit.

Rule 319

inancial transactions between Government and local bodies shall be rounded off to the nearest Rupee.

VIII. MAINTENANCE OF RECORDS

Rule 320 (1)

Destruction of Records. Subject to any general or special rules or orders applicable to particular departments as prescribed in their departmental manuals, no Government record connected with accounts shall be destroyed except in accordance with the provisions of Appendix -9.

Rule 320 (2)

All the records prescribed for retention in Appendix - 9, if maintained in electronic form should mandatorily have a back up and adhere strictly to the retention period and the prescribed formats. The responsibility for verification and certification on a monthly/annual basis as prescribed under relevant rules should also be ensured.

IX. CONTINGENT & MISCELLANEOUS EXPENDITURE

Rule 321

Rules relating to contingent expenditure are available at Rule 13 of the Delegation of the Financial Powers Rules and Rules 96 to 98 of the Government of India (Receipts and Payments) Rules, 1983.

Rule 322

Permanent Advance or Imprest. Permanent advance or Imprest for meeting day to day contingent and emergent expenditure may be granted to a government servant by the Head of the Department in consultation with Internal Finance Wing, keeping the amount of advance to the minimum required for smooth functioning. Procedures for maintenance of permanent advance or Imprest are available in para 10.12 of the Civil Accounts Manual.

Rule 323 (1)

Advances for Contingent and Miscellaneous purpose. The Head of the Office may sanction advances to a Government Servant for purchase of goods or services or any other special purpose needed for the management of the office, subject to the following conditions:- (i) The amount of expenditure being higher than the Permanent Advance available, cannot be met out of it. (ii) The purchase or other purpose cannot be managed under the normal procedures, envisaging postprocurement payment system. (iii) The amount of advance should not be more than the power delegated to the Head of the Office for the purpose. (iv) The Head of the Office shall be responsible for timely recovery or adjustment of the advance.

Rule 323 (2)

The adjustment bill, along with balance if any, shall be submitted by the government servant within fifteen days of the drawal of advance, failing which the advance or balance shall be recovered from his next salary(ies).

Rule 324

The Ministry or Department may sanction the grant of an advance to a Government Pleader in connection with law suits, to which Government is a party, up to the maximum limit of Rupees twenty-five thousand at a time. The amount so advanced should be adjusted at the time of settlement of Counsel’s fee bills.

Multiple Choice Questions:

  1. Which of the following is required for a proposal to add to the establishment?
    • a) Approval from the Head of Department
    • b) Sanction from the Ministry of Finance
    • c) Submission to the sanctioning authority as per the Delegation of Financial Powers Rules
    • d) Approval from the Controller General of Accounts
    • Answer: c) Submission to the sanctioning authority as per the Delegation of Financial Powers Rules
  2. What should a proposal for the creation of new posts or revision of an existing establishment include?
    • a) Details of cost implications, retirement benefits, and proposed expenditure
    • b) Only the present cost of the establishment
    • c) The number of employees to be hired
    • d) The expected revenue from the new posts
    • Answer: a) Details of cost implications, retirement benefits, and proposed expenditure
  3. For how long can an existing post be continued without explicit approval from the Ministry of Finance?
    • a) Indefinitely
    • b) Until the post is filled
    • c) Beyond the specified duration only with explicit approval
    • d) For one year
    • Answer: c) Beyond the specified duration only with explicit approval
  4. Which department must approve any increase in emoluments for an existing post?
    • a) Administrative Ministry
    • b) Department of Personnel
    • c) Ministry of Finance
    • d) Head of the Department
    • Answer: c) Ministry of Finance
  5. What should be maintained in a digitized format according to Rule 285?
    • a) Financial records
    • b) Service matters including leave, transfer, promotion, and performance appraisal
    • c) Employee attendance
    • d) Payroll information
    • Answer: b) Service matters including leave, transfer, promotion, and performance appraisal
  6. In which form is a report of transfer of a Gazetted Government servant made?
    • a) GFR 25
    • b) GFR 16
    • c) GFR 10
    • d) GFR 8
    • Answer: b) GFR 16
  7. When is it not necessary for both the relieved and relieving Government servants to sign the transfer of charge report simultaneously?
    • a) When the charge involves cash or stores
    • b) When assuming charge of a newly created or vacant post
    • c) When the transfer occurs due to promotion
    • d) When there is no official handover
    • Answer: b) When assuming charge of a newly created or vacant post
  8. What should be done with the Cash Book or imprest account during a transfer of charge involving cash?
    • a) It should be sent to the Controller General of Accounts
    • b) It should be closed and signed by both the relieved and relieving Government servants
    • c) It should be left open for the next officer
    • d) It should be handed over to the Head of Department
    • Answer: b) It should be closed and signed by both the relieved and relieving Government servants
  9. In the event of a sudden casualty requiring a Government servant to relinquish charge, who should take over?
    • a) The nearest available Gazetted officer
    • b) The next senior officer of the department present
    • c) A junior officer assigned by the department
    • d) The Head of Department
    • Answer: b) The next senior officer of the department present
  10. What type of document is required as confirmatory evidence for a government servant's date of birth?
    • a) Passport
    • b) Voter ID
    • c) Matriculation Certificate or Municipal Birth Certificate
    • d) Aadhaar Card
    • Answer: c) Matriculation Certificate or Municipal Birth Certificate
  11. How often should the Service Book of a government servant be verified?
    • a) Monthly
    • b) Annually
    • c) Quarterly
    • d) Biannually
    • Answer: b) Annually
  12. What is the charge for replacing a lost Service Book copy?
    • a) Rs. 500/-
    • b) Rs. 200/-
    • c) Rs. 1000/-
    • d) Rs. 300/-
    • Answer: a) Rs. 500/-
  13. How long does a government servant have to submit a travelling allowance claim after completing a journey?
    • a) 30 days
    • b) 45 days
    • c) 60 days
    • d) 90 days
    • Answer: c) 60 days
  14. When does the claim for overtime allowance become due for payment?
    • a) Last day of the month
    • b) First day of the month following the month to which it relates
    • c) Fifteenth day of the month
    • d) Within a week after the overtime work
    • Answer: b) First day of the month following the month to which it relates
  15. How long does a government servant have to claim arrears after it becomes due?
    • a) One year
    • b) Two years
    • c) Six months
    • d) Three years
    • Answer: b) Two years

16. Who is responsible for managing the public debt raised by the government through the issue of securities?

  • A) Ministry of Finance
  • B) Reserve Bank of India
  • C) Department of Revenue
  • D) State Governments

Answer: B) Reserve Bank of India


17. According to Rule 301, how should the sanction for a refund of revenue be communicated to audit?

  • A) Through a verbal confirmation
  • B) By quoting the sanction on the bill itself or attaching a certified copy to the bill
  • C) By sending a separate letter
  • D) By maintaining a digital record

Answer: B) By quoting the sanction on the bill itself or attaching a certified copy to the bill


18. What is required before a refund of revenue is made, according to Rule 301(2)?

  • A) Approval from the Ministry of Finance
  • B) Linking the original demand or realization and recording a reference to the refund
  • C) Notification to the Reserve Bank of India
  • D) Issuing a public notice

Answer: B) Linking the original demand or realization and recording a reference to the refund


19. What are remissions of revenue allowed before collection treated as, according to Rule 301(3)?

  • A) Refunds
  • B) Adjustments
  • C) Reductions of demands
  • D) Expenditures

Answer: C) Reductions of demands


20. Which authority is competent to order a refund of revenue in cases where it was credited to a wrong head of account?

  • A) The Auditor General
  • B) Ministry of Finance
  • C) The authority to whom the original receipts correctly pertain
  • D) The departmental authority

Answer: C) The authority to whom the original receipts correctly pertain


21. What is the general rule regarding compensation for accidental loss of property to a government officer?

  • A) It is automatically granted.
  • B) It requires approval from the Ministry of Finance.
  • C) It is granted without approval in cases of natural calamities.
  • D) It is never granted.

Answer: B) It requires approval from the Ministry of Finance.


22. Which entity manages securities created and issued under any law or rule, provided such law or rule specifies their management by this entity?

  • A) Ministry of Finance
  • B) Reserve Bank of India
  • C) Department of Economic Affairs
  • D) State Governments

Answer: B) Reserve Bank of India


23. What should be maintained by the Head of Offices for correct preparation of Provident Fund schedules?

  • A) An annual report
  • B) A complete list of subscribers to each fund
  • C) A monthly financial statement
  • D) A digital ledger

Answer: B) A complete list of subscribers to each fund


24. What should be credited to the deposit accounts of Provident Funds on the Government book?

  • A) Principal amounts only
  • B) Interest at prescribed rates
  • C) Contributions from employees
  • D) None of the above

Answer: B) Interest at prescribed rates


25. How should the names of policyholders be noted in the register maintained for the recovery of Postal Life Insurance Premia?

  • A) In chronological order
  • B) Alphabetically by surnames
  • C) By department
  • D) By policy number

Answer: B) Alphabetically by surnames


26. When a subscriber to Postal Life Insurance is transferred to another office, what should be done in the register?

  • A) Remove the subscriber’s name immediately.
  • B) Make a note of the transfer in both the old and new office registers.
  • C) Start a new entry for the subscriber in the new office register.
  • D) No action is required.

Answer: B) Make a note of the transfer in both the old and new office registers.


27. What should be attached to the pay bill to support the recoveries made under Postal Life Insurance?

  • A) A copy of the insurance policy
  • B) A certificate from the Director, Postal Life Insurance
  • C) Extracts from the register of Postal Life Insurance recoveries
  • D) A letter from the policyholder

Answer: C) Extracts from the register of Postal Life Insurance recoveries


28. What remark should be noted in the schedule against the name of an insurant entered for the first time in the current month?

  • A) "New Policy"
  • B) "Transferred"
  • C) "Updated Policy"
  • D) "First Premium"

Answer: A) "New Policy"

29. Which document contains the detailed instructions relating to Charitable Endowments and other Trusts?

  • A) Appendix-8
  • B) Appendix-9
  • C) Civil Accounts Manual
  • D) Government of India (Receipts and Payments) Rules

Answer: A) Appendix-8


30. Under what circumstances can a local body be exempted from making advance payments for government services or charges?

  • A) During regular financial arrangements
  • B) During an emergency such as an epidemic
  • C) When sanctioned by the Ministry of Finance
  • D) When the local body has sufficient funds

Answer: B) During an emergency such as an epidemic


31. How can the government recover any unpaid amount or loan from a local body?

  • A) By issuing a warning
  • B) By adjusting the amount from any non-statutory grant sanctioned for payment to the local body
  • C) By filing a legal case
  • D) By deducting the amount from the local body's future revenues

Answer: B) By adjusting the amount from any non-statutory grant sanctioned for payment to the local body


32. What must happen to taxes, fines, or other revenues collected by the government on behalf of local bodies?

  • A) They must be directly appropriated to the local fund.
  • B) They must pass through the Consolidated Fund unless expressly authorized by law.
  • C) They must be deposited in the Reserve Bank of India.
  • D) They must be recorded in the government's annual budget.

Answer: B) They must pass through the Consolidated Fund unless expressly authorized by law.


33. Who is responsible for auditing the accounts of local bodies and other non-government institutions?

  • A) Ministry of Finance
  • B) Comptroller and Auditor General of India
  • C) State Governments
  • D) Local body’s internal auditor

Answer: B) Comptroller and Auditor General of India


34. On what basis are audit fees charged by the Indian Audit and Accounts Department for the audit of local and non-government funds?

  • A) On a percentage of the total fund
  • B) On daily rates prescribed by the government
  • C) On a fixed annual fee
  • D) On a voluntary contribution

Answer: B) On daily rates prescribed by the government


35. In which cases is the recovery of the cost of Supplementary Audit under Section 143(6) of the Companies Act, 2013 waived?

  • A) When the audit is conducted by private auditors
  • B) When the audit is done by the Comptroller and Auditor General through his own departmental staff
  • C) When the audit is funded by external agencies
  • D) When the government orders it

Answer: B) When the audit is done by the Comptroller and Auditor General through his own departmental staff


36. According to Rule 319, how should financial transactions between the government and local bodies be handled?

  • A) Rounded off to the nearest rupee
  • B) Calculated to the exact paisa
  • C) Rounded off to the nearest hundred rupees
  • D) Left unrounded

Answer: A) Rounded off to the nearest rupee


37. Under what condition can a government record connected with accounts be destroyed?

  • A) With permission from the Head of Department
  • B) In accordance with the provisions of Appendix-9
  • C) After 10 years of storage
  • D) When the record is digitized

Answer: B) In accordance with the provisions of Appendix-9


38. What must be ensured for records maintained in electronic form as per Rule 320(2)?

  • A) They should be stored on a single device.
  • B) They should mandatorily have a backup and adhere strictly to the retention period and prescribed formats.
  • C) They should be destroyed after a year.
  • D) They should be printed and filed.

Answer: B) They should mandatorily have a backup and adhere strictly to the retention period and prescribed formats.


39. Where can one find the rules relating to contingent expenditure?

  • A) Appendix-9
  • B) Rule 13 of the Delegation of Financial Powers Rules and Rules 96 to 98 of the Government of India (Receipts and Payments) Rules, 1983
  • C) Civil Accounts Manual
  • D) Appendix-8

Answer: B) Rule 13 of the Delegation of Financial Powers Rules and Rules 96 to 98 of the Government of India (Receipts and Payments) Rules, 1983


40. Who may grant a permanent advance or imprest for meeting day-to-day contingent and emergent expenditure?

  • A) Ministry of Finance
  • B) Head of the Department in consultation with Internal Finance Wing
  • C) Comptroller and Auditor General of India
  • D) Reserve Bank of India

Answer: B) Head of the Department in consultation with Internal Finance Wing


41. What is the maximum amount of advance that a Ministry or Department may sanction to a Government Pleader in connection with lawsuits?

  • A) Rupees ten thousand
  • B) Rupees twenty thousand
  • C) Rupees twenty-five thousand
  • D) Rupees fifty thousand

Answer: C) Rupees twenty-five thousand


42. What should be done if the adjustment bill for an advance is not submitted within fifteen days?

  • A) Issue a warning to the government servant
  • B) Recover the advance or balance from the next salary(ies)
  • C) Extend the submission deadline
  • D) Charge interest on the delayed submission

Answer: B) Recover the advance or balance from the next salary(ies)

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