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:
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- How often should the Service Book of a government
servant be verified?
- a) Monthly
- b) Annually
- c) Quarterly
- d) Biannually
- Answer:
b) Annually
- 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/-
- 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
- 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
- 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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