SWAMY’S

A L E
GFR andOAdvances
R S
T F
Made
NO Objective
[ Free with Cat. No. C-13 ]

MULTIPLE CHOICE QUESTIONS

MUTHUSWAMY
BRINDA
SANJEEV

A LE
R
SWAMY PUBLISHERS (P) LTD. S
F O
236, R. K. Mutt Road, Post Box No. 2468, CHENNAI — 600 028

T
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N O Fax: (044) 2493 83 63

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Post Box No. 2468, Raja Annamalaipuram
CHENNAI — 600 028
A L E
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T FO
N O FIRST EDITION — 2018
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A
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R S
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 Multiple choice questions 

MULTIPLE CHOICE QUESTIONS A LE

S

F OR
1. The Consolidated Fund of India is defined under which Article of the

T
Constitution?


NO
(a) Article 266 (1)
(c) Article 268 (1)
(b) Article 267 (1)
(d) Article 269 (1)

2. How is the financial year defined in the General Financial Rules?

(a) 1st July to 30th June
(b) 1st November to 31st October
(c) 1st January to 31st December
(d) 1st April to 31st March

3. Which Ministry has the powers to modify the systems and procedures
established by the General Financial Rules?
(a) Ministry of Defence (b) Ministry of Finance
(c) Ministry of Law (d) Ministry of Corporate Affairs

4. What are the standards of financial propriety which should be observed

by an officer with regard to expenditure and payment of money from
public funds?
(a) The expenditure should not be prima facie more than the occasion
demands

LE
(b) Every officer should exercise the same vigilance in respect
A
S
of expenditure incurred from public moneys as a person of ordinary
prudence would exercise in respect of expenditure of his own

OR
money

T F
(c) No authority should exercise its powers of sanctioning expenditure

N O
to pass an order which will be directly or indirectly to its own
advantage
(d) All the above
 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

5. The financial powers of the Government, which have not been delegated

LE
to a subordinate authority, shall vest in the—
(a) Home Ministry
S A
OR
(b) Finance Ministry

T F
(c) Ministry of Personnel and Training

NO
(d) Ministry of External Affairs

6. Who is responsible in case the expenditure exceeds the budget allocation?

(a) Accounts Officer-in-charge of the budget
(b) Controlling Officer
(c) Head of Office
(d) Assistant-in-charge of budget expenditure

7. What are the responsibilities of a Controlling Officer with regard to

budget allocation?
(a) To ensure that the expenditure does not exceed the budget
allocation
(b) To ensure that the expenditure should be incurred for the purpose for
which funds have been allotted
(c) To formulate adequate control mechanism to detect errors and
irregularities and guard against waste and loss of public money
(d) All the above

LE
8. Of the following, identify the sanctions which need not be endorsed to
A
Audit Officer.
S
OR
(a) Sanctions relating to grant of advances to employees

T F
(b) Sanctions relating to appointment or promotion or transfer of

N O
Gazetted and non-Gazetted officers
(c) Sanctions relating to creation of posts
(d) All the above
 Multiple choice questions 

9. To whom should a report regarding loss or shortage of public moneys,

LE
departmental revenue, stamp, opium, stores, etc. be made by any
subordinate authority?

S A
OR
(a) Statutory Audit Officer (b) Next higher authority

F
(c) Principal Accounts Officer

T
(d) All the above

NO
10. What is the monetary limit of petty losses which need not be reported to
the next higher authority?
(a) ` 20,000 (b) ` 15,000 (c) ` 10,000 (d) ` 5,000

11. When loss of Government money arises due to erroneous or irregular

issue of cheques, it should be reported to—
(a) Head of the Department
(b) Head of Office
(c) Controller-General of Accounts
(d) Comptroller and Auditor-General

12. What is the monetary limit in case of theft, fraud, etc., above which the
case is to be reported to the Police for investigation?
(a) ` 50,000 (b) ` 75,000 (c) ` 1,00,000 (d) ` 2,00,000

13. State the monetary limit up to which any loss of immovable property by
fire, flood, etc., can be reported by a subordinate authority to the next
higher authority—

(a) Up to ` 5,00,000 (b) Up to ` 1,00,000

LE
(c) Up to ` 2,50,000 (d) Up to ` 50,000

14. What is a Financial Year? S A

F OR
(a) 12 months of a year

O T
(b) 1st January to 31st December
N
(c) 1st April to 31st March
(d) 1st July to 30th June
 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

15. What is a Budget?

LE
(a) A statement of receipts and payments incurred in a year
A

S
(b) A statement of appropriation of funds

F OR
(c) A record of all expenses made

T
(d) A statement of estimated receipts and expenditure of the Central

NO
Government

16. Who is responsible to submit the Budget of the Central Government

before both the Houses of the Parliament before commencement of a
Financial Year?
(a) Prime Minister of India
(b) Finance Minister of India
(c) President of India
(d) Speaker of Lok Sabha

17. From which Financial Year is the Railway Budget included with the
General Budget?
(a) 2017-2018 (b) 2016-2017
(c) 2015-2016 (d) 2018-2019

18. Which Articles of the Constitution of India provide for preparation,

formulation and submission of Budget to the Parliament?
(a) Articles 109 and 110 (b) Articles 112 to 116
(c) Articles 113 and 114 (d) Articles 116 and 117

A LE
S
19. Which Ministry is competent to issue guidelines for preparation of
Budget estimates from time to time?

F OR
(a) Ministry of Finance

O T
(b) Ministry of Home Affairs
N
(c) Ministry of Human Resources
(d) Ministry of Personnel and Training
 Multiple choice questions 

20. Which of the following items form part of the Budget?

LE
(a) Estimates of all interest and debt servicing charges and any
A
repayments on loans
S
OR
(b) Estimates of all expenditure for each programme / project
F
(c) Estimates of revenue expected during the Financial Year
T
NO
(d) All the above

21. What are the major components of the non-tax revenues?

(a) Dividends
(b) Profits
(c) Transfer of surplus from RBI
(d) All the above

22. After finalization of the estimates for Budgetary allocations by the

Department of Expenditure, whose consultation is necessary to prepare
an Outcome Budget statement?
(a) Prime Minister of India (b) President of India
(c) NITI Aayog (d) Vice-President of India

23. Who is responsible for control of expenditure against the sanctioned

grants?
(a) Heads of the Departments (b) Controlling Officers
(c) Disbursing Officer (d) All the above

A LE
24. For drawal of money by a DDO, when a single bill includes charges
S
falling under two or more object heads, which of the following procedure

OR
is to be followed?

F
(a) Charges shall be distributed accurately over the respective heads
T

N O
(b) Charges shall be distributed equally among the different object heads
(c) Charges shall be classified under the head whose share is higher
(d) The bill should be classified only under the major head
 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

25. Which Form maintained by a DDO records the allocation under minor

LE
or sub-head of account of each bill?
(a) Form GFR 1
S A
(b) Form GFR 3

FOR
(c) Form GFR 5 (d) Form GFR 7

T
NO
26. Who will maintain the Liability Register for effecting proper control
over expenditure?
(a) Controlling Officer
(b) Head of Office
(c) Drawing and Disbursing Officer
(d) Pay and Accounts Officer

27. Who is competent for approval of excess expenditure over the allotment?
(a) Accounts Officer of the Budget Section
(b) Chief Accounting Authority
(c) Head of Office
(d) Drawing and Disbursing Officer

28. Department of the Central Government shall surrender the funds to the
…….................…… by the dates prescribed by the Ministry before close of
the Financial Year—
(a) Prime Minister’s Office (b) Home Ministry
(c) Ministry of Railways (d) Finance Ministry

A LE
S
29. Whose order is necessary to authorize any payment by the Disbursing

OR
Officer in excess of the funds placed at his disposal?

F
(a) No order is necessary

T

N O
(b) Administrative Authority to which he is subordinate
(c) Accounts Officer
(d) Finance Ministry
 Multiple choice questions 

30. The primary unit in a grant of appropriation will mean—

(a) Major Head of Account
A LE
(b) Minor Head of Account
S

F OR
(c) Object Head of Account

T
(d) None of the above

NO
31. What are the duties and responsibilities of the Chief Accounting
Authority?
(a) To be responsible and accountable for financial management
(b) To ensure that the public funds appropriated to the Ministry or
Department are used for the purposes for which they are meant for
(c) To be responsible for effective, efficient, economical and transparent
use of the resources of the Ministries / Departments in achieving
the stated objectives
(d) All the above

32. Who will prepare the accounts of the Union Government every year
showing the receipts and disbursements for the year, surplus or deficit
generated during the year and changes in Government liabilities and
assets?
(a) Finance Secretary
(b) Controller-General of Accounts
(c) Chief Accounting Authority
(d) Prime Minister’s Office

A LE
33. The report of the C&AG along with the accounts of the Union
Government will be submitted to—
S

F OR
(a) Finance Minister of India

O T
(b) Prime Minister of India
N
(c) President of India
(d) Controller-General of Accounts

GFRMO — 2
10 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

34. What is the period of accounts of the Central Government for which the

LE
annual transactions are recorded?
(a) 1st April to the 31st March
S A
OR
(b) 1st January to the 31st December

F
(c) 1st July to the 30th June
T
NO
(d) 1st October to the 30th September

35. The accounts of the Government of India are kept in—

(a) Consolidated Fund (b) Contingency Fund
(c) Public Account (d) All the above

36. How many divisions are available in the Consolidated Fund of India?
(a) Two Divisions (b) Four Divisions
(c) Six Divisions (d) Eight Divisions

37. What type of transactions take place in Public Account of India?

(a) Relating to debt (b) Revenue
(c) Expenditure (d) Contingency

38. Who is authorized to open a new Head of Account of Union and

States?
(a) Controller-General of Accounts
(b) Chief Accounting Authority
(c) Comptroller and Auditor-General
A LE
S
OR
(d) Budget Division

T F
O
39. Where are the Object Heads of Accounts of the Union prescribed?
N
(a) Rule 8 of DFPR (b) Rule 18 of DFPR
(c) Rule 8 of GFR (d) Rule 80 of GFR
 Multiple choice questions 11

40. Transactions in Government accounts are classified into—

(a) Major Heads
LE
(b) Minor Heads
A
(c) Both (a) and (b)
S
(d) Neither (a) nor (b)

F OR
41. Identify the expenditure that does not come under the purview of

T
Revenue Expenditure?


NO
(a) Salaries / wages / OE
(c) Travel expenses
(b) Grants-in-aid
(d) Acquisition of tangible assets

42. Who is the Banker to the Government of India?

(a) State Bank of India (b) Indian Bank
(c) Reserve Bank of India (d) Union Bank of India

43. What is the full form of ‘PFMS’ ?

(a) Permanent Finance Management System
(b) Public Financial Management System
(c) Public Finance Monetary System
(d) Prime Minister’s Finance Measurement System

44. What are the Government benefits directly availed by the beneficiaries
under Direct Benefit Transfer (DBT) ?
(a) Cash benefits from Ministries / Departments
(b) In-kind benefits through implementing agencies
(c) Neither (a) nor (b)
(d) Both (a) and (b)

A LE
S
45. Who prepares and signs the Appropriation accounts pertaining to

OR
Department of Posts and Defence Services?

F
(a) Joint-Secretary of Finance and Accounts

T

N O
(b) Secretaries to Government in the respective Ministry / Department
(c) Principal Accounts Officers
(d) DDG (Accounts)
12 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

46. The Appropriation Accounts pertaining to Railways is prepared by—

(a) Minister for Railways
A LE
(b) Financial Commission, Railway Board
S

F OR
(c) Chairman, Railway Board

T
(d) General Manager, Railway Board

NO
47. Where is the Union Government Appropriation Accounts (Civil)
required to be submitted by the CGA?
(a) To the Parliament
(b) To the President of India
(c) To the Finance Minister of India
(d) To the Prime Minister of India

48. The Annual accounts of the Government called the Finance Accounts
prepared by the CGA is countersigned by—
(a) Cabinet Secretary of India
(b) Director, Department of Expenditure
(c) Secretary (Expenditure), Ministry of Finance
(d) Finance Minister

49. The certified Annual accounts and reports relating to the Accounts shall
be submitted by the Comptroller and Auditor-General of India to the—
(a) Prime Minister (b) Finance Minister

LE
(c) President (d) Vice-President

S A
50. What is a Personal Deposit Account in terms of General Financial Rules?

F OR
(a) A Savings Bank Account

T
(b) An account to credit receipts and effect withdrawals by a designated
O
N
officer
(c) A personal ledger of an Accounts Officer
(d) None of the above
 Multiple choice questions 13

51. Capital expenditure is generally met from—

(a) Taxes
LE
(b) Duties
A
(c) Capital Receipts
S
(d) Fees and fines

F OR
52. Which rules govern the adjustment of accounts of the Central Government

T
with the State Governments?

NO
(a) General Financial Rules
(b) Central Treasury Rules
(c) Delegation of Financial Powers Rules
(d) Government Accounting Rules

53. What is the periodicity for re-audit in respect of Central and State
Governments for the past transactions involving errors in classification?
(a) Three years (b) Five years (c) Two years (d) One year

54. What is the crucial date for closure of Inter-Government adjustments

under GFR?
(a) 1st April (b) 15th April
(c) 1st March (d) 30th April

55. The Departments of the Government are divided into ............... for the
purpose of inter-departmental payments—
(a) Service and Commercial Departments
(b) Revenue and Expenditure Departments
(c) Administration and Functional Departments
(d) Financial and Non-financial Departments

A LE
S
56. How is the term “recovery” defined in General Financial Rules?

OR
(a) Recovery is defined as payments recovered for defective supply

F
(b) Recovery denotes repayment of / or payment by one department of

T
the same Government towards charges initially incurred by another

N O
department
(c) Recovery is defined as payments wrongly made being collected back
(d) None of the above
14 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

57. Administrative control of works includes—

LE
(a) Assumption of full responsibility for construction, maintenance
A
S
and upkeep

OR
(b) Proper utilization of building and allied works

F
(c) Both (a) and (b)
T
NO
(d) Neither (a) nor (b)

58. Which of the following powers are delegated to subordinate authorities

by the Delegation of Financial Powers Rules?
(a) To accord administrative approval
(b) To sanction expenditure
(c) To re-appropriate funds
(d) All the above

59. What is the limit up to which a Ministry / Department may directly

execute repair works?
(a) Thirty lakhs (b) Forty lakhs
(c) Fifty lakhs (d) Sixty lakhs

60. Arrange the following events in the sequence in which the procedure for
execution works should be carried out.
(i) Preparation of detailed design and estimates
(ii) Limited tenders will be called for works costing less than ` 5 lakhs
(iii) Execution of Contract Agreement or Award of work

A LE
(iv) Issue of Administrative approval and Expenditure sanction of
estimates
S

F OR
(v) Final payment for work

O T
Choose the correct answer from the options given below :
N
(a) (i), (ii), (iii), (iv), (v) (b) (i), (iv), (ii), (iii), (v)
(c) (i), (iii), (v), (iv), (ii) (d) (i), (v), (ii), (iii), (iv)
 Multiple choice questions 15

61. On grounds of urgency, who is competent to execute commencement of

LE
work without observing usual formalities?
(a) Executive officer concerned
S A
(b) Head of Office

FOR
(c) Accounts Officer (d) Engineer in-charge

T
NO
62. For projects up to ` 100 crores, powers are vested with the Administrative
Ministry / Department to accept a variation in the approved estimate
within—
(a) 10% (b) 20% (c) 30% (d) 40%

63. Which item will not come under the purview of definition of Goods?
(a) Furniture, Fixtures and raw materials
(b) Books, Publication, Periodicals
(c) Intangible products like Software, Patents
(d) Vehicles, aircraft, ships

64. Which fundamental principle is essential for an authority delegated with

financial powers for procuring goods in public interest?
(a) Responsibility and accountability
(b) Fair and equitable treatment of suppliers
(c) Promotion of competition in public procurement
(d) All the above

A LE
65. While making a public procurement, the description of the subject

S
matter should not contain which of the following?

OR
(a) Technical specifications

T F
(b) A particular trade mark, trade name or brand

N O
(c) Quantity of goods to be procured
(d) A complete schedule of procurement cycle
16 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

66. Who will certify and register suppliers on Government e-Marketplace

LE
(GeM)?
(a) Secretary, Finance
S A
OR
(b) Finance Minister
F
(c) Head of the Department of a particular establishment
T
NO
(d) Central Purchase Organization

67. What is the validity period of registered suppliers in Government

e-Marketplace ?
(a) 1 to 5 years (b) 3 to 5 years
(c) 1 to 3 years (d) 2 to 5 years

68. Who will authorize to prepare the list of Registered Suppliers?

(a) DGS & D
(b) Director of Stores and Stationeries
(c) Finance Minister
(d) Under Secretary, Ministry of Finance

69. When will a bidder be debarred for supply of goods?

(a) Due to non-availability of after sales service
(b) Supply of inferior quality of goods
(c) Not making timely supply of goods

LE
(d) Convicted of an offence under the Prevention of Corruption Act,
A
S
1988

F OR
70. What is the maximum period of debarment of a bidder under Section

T
151 (i) of GFR?
O


N
(a) Three years
(c) Five years
(b) Two years
(d) Four years
 Multiple choice questions 17

71. What is the financial limit for purchase of goods without quotation or

LE
bids?
(a) ` 25,000 (b) ` 30,000
S A
(c) ` 15,000 (d) ` 20,000

F OR
72. What is the limit up to which a duly constituted financial committee can

T
purchase goods on each occasion?

NO
(a) ` 2,75,000 (b) ` 2,50,000 (c) ` 3,00,000 (d) ` 5,00,000

73. How many methods are there in the process of obtaining bids?
(a) 3 (b) 4 (c) 5 (d) 6

74. What are the standard methods adopted for obtaining bids during
purchase of goods?
(a) Advertised tender enquiry (b) Limited tender enquiry
(c) Single tender enquiry (d) All the above

75. What is the estimated value of the goods to be procured for which
invitations to tenders can be made by advertisement?
(a) ` 15 lakhs and above (b) ` 25 lakhs and above
(c) ` 30 lakhs and above (d) ` 10 lakhs and above

76. Limited tender enquiry may be adopted when estimated value of goods
to be procured is up to …........................…..
(a) Rupees Ten lakhs (b) Rupees Fifteen lakhs
(c) Rupees Twenty-five lakhs (d) Rupees Twenty Lakhs

LE
77. The number of supplier firms in limited tender enquiry should be more
than …......................

S A
OR
(a) Two (b) Five (c) Three (d) Four

T F
78. Which system is being followed for purchase of high value plant,

O
machinery, etc. of a complex and technical nature?
N
(a) Advertised tender system (b) Two bid system
(c) Single tender system (d) Limited tender system

GFRMO — 3
18 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

79. Under what circumstances is a single tender enquiry system adopted?

LE
(a) When required goods are manufactured by a particular firm
A

S
(b) In case of emergency when the required goods are necessarily to be

OR
purchased from a particular source

F
(c) For standardization of machinery or spare parts to be compatible

T
to the existing sets of equipment resulting in purchase only from

NO
a selected firm
(d) All the above

80. What is the percentage of bid security required to be furnished by

bidders in the case of Limited or Advertised tender enquiry?
(a) 2 to 5 per cent (b) 3 to 6 per cent
(c) 4 to 7 per cent (d) 1 to 3 per cent

81. When will bid securities be refunded to the unsuccessful bidders?

(a) On or before the 30th day after the award of the contract
(b) On or before the 10th day after the award of the contract
(c) On or before the 40th day after the award of the contract
(d) On or before the 15th day after the award of the contract

82. What should be the period of validity of a bid security?

(a) 30 days beyond the final bid validity period
(b) 45 days beyond the final bid validity period
(c) 60 days beyond the final bid validity period

LE
(d) 40 days beyond the final bid validity period

S A
OR
83. In what form will a bid security be accepted?

F
(a) Bank guarantee

T

N O
(b) Fixed Deposit receipts
(c) Demand Draft
(d) All the above
 Multiple choice questions 19

84. A performance security should be for an amount of ….......…….. of the

LE
value of contract as specified in the bid documents.
(a) Two to three per cent
S A
(b) Four to five per cent

FOR
(c) Six to seven per cent (d) Five to ten per cent

T
NO
85. What should be the validity period of performance security beyond the
date of completion of all contractual obligations?
(a) Sixty days (b) Forty-five days
(c) Fifty days (d) Thirty days

86. What is the maximum percentage of advance payments that is made to

private firms?
(a) 20% of the contract value (b) 30% of the contract value
(c) 50% of the contract value (d) 15% of the contract value

87. What is the limit of advance payment made to the State Government, or
Central Government agency or a PSU for supply contracts?
(a) 25% of the contract value (b) 20% of the contract value
(c) 40% of the contract value (d) 10% of the contract value

88. Which Rule in GFR speaks about transparency, competition, fairness

and elimination of arbitrariness in the procurement process?
(a) Rule 174 (b) Rule 173
(c) Rule 175 (1) (d) Rule 175 (2)

A LE
89. Should a bidder request / enquire about the reasons for rejection or

S
non-issuance of a tender to a prospective bidder. Is it mandatory to

OR
disclose the reasons?
(a) Yes

T F


(b) No
N O
(c) Optional
(d) Discretion of the procuring authority
20 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

90. A list of potential consultants is to be prepared if the estimated cost of

LE
the consulting service is up to—
(a) ` 15 lakhs
S A
(b) ` 25 lakhs

FOR
(c) ` 20 lakhs (d) ` 10 lakhs

T
NO
91. Which of the following services come under the purview of consulting
services?
(a) Policy consultancy services
(b) Management consultancy services
(c) Advisory and project-related consultancy services
(d) All the above

92. While short-listing the potential list of consultants what should be the
minimum number of consultants?
(a) Five (b) Four (c) Three (d) Two

93. What are the contents to be incorporated in the Terms of Reference

[ TOR ] ?
(a) Precise statement of objectives
(b) Outline of the tasks to be carried out
(c) Schedule for completion of tasks
(d) All the above

A LE
94. Identify the document that does not form part of a Request for Proposal
(RFP)—
S

F OR
(a) A letter of Invitation

T
(b) Terms of Reference
O


N
(c) Bid evaluation criteria
(d) Proposed list of potential consultants
 Multiple choice questions 21

95. Which bid is opened first by a Ministry in two bid system?

(a) Financial bid
A LE
(b) Technical bid S

F OR
(c) Both should be opened simultaneously

T
NO
(d) Any one bid

96. Who will evaluate the technical bids?

(a) Financial Adviser
(b) Technical Team
(c) Consultancy Evaluation Committee (CEC)
(d) Head of Office

97. In a QCBS, what is the highest weightage allowed for technical

parameters?
(a) 50 per cent (b) 60 per cent
(c) 70 per cent (d) 80 per cent

98. What is the estimated value of the non-consulting service for which
invitation of bids is done through advertisement in cppp or gem?
(a) Above ` 15 lakhs (b) Above ` 20 lakhs
(c) Above ` 5 lakhs (d) Above ` 10 lakhs

99. Which method is followed for inviting bids if the estimated value of

LE
non-consulting service is less than Rupees ten lakhs?


(a) Advertised tender enquiry
(c) Single tender enquiry S A
(b) Limited tender enquiry
(d) Two bid system

F OR
O T
100. Who should certify receipt of goods and materials and record it in the
appropriate stock register?
N
(a) Head of Office (b) Store-keeper
(c) Stores-in-charge (d) Head of Department
22 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

101. Fixed assets should be verified at least once in—

(a) Five years (b) A year
A LE
(c) Three years (d) Four years

S
OR
102. A physical verification of all the consumable goods and materials should

F
be undertaken at least once in—

T
NO
(a) A year (b) Five years
(c) Six years (d) Two years

103. Identify the cost that does not add value to a material being stocked—
(a) Inventory carrying cost (b) Transportation cost
(c) Surplus cost (d) Actual cost

104. Complete physical verification of books should be done ……................ in

case of libraries having not more than twenty thousand volumes.
(a) Every year (b) Once in five years
(c) Once in two years (d) Once in three years

105. What is the period of physical verification of library books in case of

libraries having more than twenty thousand volumes and up to fifty
thousand volumes?
(a) Once in five years (b) Once in three years
(c) Once in four years (d) Once in six years

106. Under which Ministry’s guidelines should the sale of hazardous / scrap
batteries / electronic waste be carried out?
(a) Ministry of Finance

LE
(b) Ministry of Home
(c) Ministry of Environment and Forest
S A
OR
(d) Ministry of Commerce and Industries

T F
107. Which of the following methods is used for disposal of surplus or obsolete

N O
or unserviceable goods of assessed residual value above ` 2 lakhs?
(a) By public action (b) By single tender system
(c) By limited tender system (d) By a reputed dealer
 Multiple choice questions 23

108. A report of stores for disposal of goods shall be prepared in Form—

(a) GFR 10 (b) GFR 11

A LE
(c) GFR 16 (d) GFR 14

S
into?
F OR
109. Under which head should the losses not due to depreciation be grouped

T
NO
(a) Losses due to theft or fraud
(b) Losses due to neglect
(c) Losses due to damage
(d) All the above

110. Which of the following principles must be observed while entering into
a contract?
(a) Contract must be precise
(b) Contract must be definite and without any ambiguities
(c) Standard forms of contract should be adopted
(d) All the above

111. What is the time-limit for execution of a contract document after issue
of letter of acceptance?

(a) 30 days (b) 18 days (c) 21 days (d) 14 days

112. Works Contracts or contracts for purchases valued between …….....……

where tender documents include the General Condition of Contract
(GCC), Special Condition of Contract (SCC) and scope of the work, the
letter of acceptance will result in a binding contract.
(a) ` 2 lakhs to 15 lakhs
LE
(b) ` 1 lakh to 10 lakhs

A
(c) ` 4 lakhs to 8 lakhs
S
(d) ` 5 lakhs to 20 lakhs

F OR
T
113. Who is competent to give approval for creating new autonomous

O
institutions?
N
(a) Cabinet (b) Ministry of Finance
(c) Prime Minister (d) Ministry of Home Affairs
24 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

114. Which information is required for award of grants-in-aid to an institution

LE
or organization?
(a) Articles of Association
S A
(b) Bye - Laws

OR
(c) Audited statements of accounts (d) All the above

T F
NO
115. What is the date of submission of annual report and audited accounts
by the autonomous body to the nodal ministry for submission to the
Parliament?
(a) 31st March (b) 31st December
(c) 1st January (d) 30th June

116. When will the utilization certificate be submitted by the institution or

organization regarding non-recurring grants to the Ministry?
(a) Within six months of the closure of the financial year
(b) Within ten months of the closure of the financial year
(c) Within twelve months of the closure of the financial year
(d) Within four months of the closure of the financial year

117. Who will countersign the utilization certificate for grant-in-aid allotted
to State Governments for implementation of Central Scheme?
(a) Chief minister of the state
(b) Administrative Secretary / Finance Secretary
(c) Finance Minister of the State
(d) Chief Secretary of the State

A LE
118. Under which ministry’s order is a grant-in-aid regulated for provision
S
of amenities or of recreational or welfare facilities to the staff of offices

OR
of the Government?

F
(a) Ministry of Finance

T

N O
(b) Ministry of Sports and Centre
(c) Ministry of Home Affairs
(d) Ministry of personnel and Training
 Multiple choice questions 25

119. What is the maximum one-time grant that can be sanctioned for setting

LE
up of a recreation club?
(a) ` 25,000 (b) ` 40,000
S A
(c) ` 60,000 (d) ` 50,000

F OR
120. Which Department is a Nodal agency to execute a legal agreement for

T
loans or grants from external funding agency(ies)?


NO
(a) Department of economic affairs
(b) Department of Personnel and Training
(c) Department of Expenditure
(d) Department of Legal Affairs

121. External aid for projects or schemes of the Government comes from—
(a) Bilateral and multilateral sources
(b) World Bank
(c) Loans from Banks
(d) Other countries

122. Which Article of Constitution of India speaks about the limits on

Government guarantee?
(a) Article 290 (b) Article 292
(c) Article 289 (d) Article 291

123. Which Department has powers to grant Government of India guarantee?

(a) Department of Expenditure
(b) Department of Communication
A LE
S
OR
(c) Department of Economic Affairs

F
(d) Department of Foreign Affairs

T
N O
124. What is the rate of fee on guarantee for external borrowings?

(a) 3% (b) 1.20% (c) 3.50% (d) 2.00%

26 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

125. What is the penalty for non-payment of guarantee fee on the due date?
(a) Double the normal rates
LE
(b) Thrice the normal rates
A
(c) Four times the normal rates
S
(d) No penalty

F OR
126. What is the maximum limit of Government guarantee to be considered
T
NO
for the project loan?
(a) 80% of the project loan (b) 75% of the project loan
(c) 60% of the project loan (d) 50% of the project loan

127. Which Ministry is competent to approve Government guarantees?

(a) Ministry of Home Affairs (b) Ministry of Finance
(c) Ministry of External Affairs (d) Ministry of Parliament Affairs

128. Which Ministry’s approval is necessary for continuation of an existing

post beyond the specified duration?
(a) Ministry of Law
(b) Ministry’s of Labour
(c) Ministry of Finance
(d) Ministry of Personnel and Training

129. All proposals for increase in emoluments for an existing post shall be
referred to the Ministry of …...........….. for approval.
(a) Home Affairs (b) Finance
(c) Personnel and Training (d) External Affairs

A LE
S
130. A report of transfer of a Gazetted Government servant is made in—

FOR
(a) GFR 15 (b) GFR 16 (c) GFR 17 (d) GFR 18

O T
131. How many copies of a Service Book shall be maintained for a

N
Government servant ?
(a) One (b) Two (c) Three (d) Four
 Multiple choice questions 27

132. What is the cost of Service Book recovered from the Government

LE
servant in case a copy of service book is lost?
(a) ` 5 (b) ` 100
S A
(c) ` 300 (d) ` 500

F OR
133. What is the due date for submission of T.A. claim on completion of

T
journey?

NO
(a) Within 30 days
(c) Within 15 days
(b) Within 1 year
(d) Within 60 days

134. What is the time-limit for submission of LTC claim after completion of
return journey when LTC advance is drawn?
(a) Within 20 days (b) Within 15 days
(c) Within 30 days (d) Within 45 days

135. What is the time-limit for submission of LTC claim when advance is not
drawn?
(a) Within 6 months (b) Within 3 months
(c) Within 1 month (d) Within 60 days

136. When shall Over Time Allowance (OTA) claims stand forfeited?
(a) If not submitted within 90 days of the due date
(b) If not submitted within 60 days of the due date
(c) If not submitted within 45 days of the due date
(d) If not submitted within 30 days of the due date

LE
137. An arrear claim of a Government servant shall be settled by the DDO,

A
if preferred within ........................ of its becoming due.
(a) Two years (b) One year
S
(c) Three years (d) Four years

F OR
T
138. Who can allow the arrear claim of a Government servant kept in

O
abeyance for a period exceeding two years?
N
(a) Head of the Department (b) Appointing Authority
(c) Both (a) and (b) (d) Neither (a) nor (b)
28 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

139. Which rule of GFR deals with the time-barred claim of Government

LE
servants?
(a) Rule 299
S A
(b) Rule 301 (1)

FOR
(c) Rule 296 (d) Rule 298

T
NO
140. When will a sanction of Provident Fund Advance / withdrawal lapse?
(a) On the expiry of 6 months
(b) On the expiry of 3 months
(c) On the expiry of 4 months
(d) On the expiry of 5 months

141. The recovery of Postal Life Insurance Premia will be registered in

Form—
(a) GFR 2 (b) GFR 18 (c) GFR 19 (d) GFR 20

142. Who is exempted from furnishing a security deposit while handling

cash?
(a) Drivers of the Government vehicles
(b) Librarian and library staff
(c) Government servants who are entrusted with the custody of office
furniture, stationery, if the Head of Office is satisfied about the
safeguards against loss through pilferage
(d) All the above

A LE
143. Who will value the buildings and superstructures on land at the time of
transfer from one Department to another?
S

F OR
(a) Head of the Department of the property

T
(b) Central Public Works Department
O


N
(c) Financial Adviser of the Department
(d) Legal Department
 Multiple choice questions 29

144. Who is competent to sanction permanent advance or imprest for meeting

LE
day-to-day contingent and emergent expenditure?

S A
(a) Chief Accounts officer of the Department

OR
(b) Controlling officer of the Department
F

T
(c) Head of the Department

NO
(d) DDO

145. The procedures for grant of permanent advance or imprest to a Government

servant is available in—
(a) CAM (b) DFPR (c) GFR (d) R&P

146. What is the maximum amount of advance that can be sanctioned by a

Ministry / Department to a Government Pleader in connection with law
suits to which Government is a party?

(a) ` 30,000 (b) ` 25,000 (c) ` 10,000 (d) ` 15,000

147. Which are the following items of revenue that come under the purview
of revenue receipts?
(a) Central taxes, duties and cess
(b) Local taxes and duties
(c) Interest receipts of loans and advances
(d) All the above

A LE
148. What are capital receipts?
S

OR
(a) Internal and External debt.
F

T
(b) Disinvestment receipts
O


N
(c) Repayment of loans and advances
(d) All the above
30 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

149. What is the period of retention of Service Books of officials entitled

LE
to retirement / terminal benefits?

S A
(a) 5 years after issue of final pension / gratuity

F OR
(b) 4 years after issue of final pension / gratuity

T
NO
(c) 3 years after issue of final pension / gratuity

(d) 2 years after issue of final pension / gratuity

150. What is the period of retention of Pay Bill Registers?

(a) 35 years (b) 30 years
(c) 40 years (d) 32 years

151. Which of the following sentences is correct in terms of bidding

procedures?

(a) Any new condition can be brought in for evaluation of bids

(b) Bidders can modify / alter their bids after expiry of the deadline for
receipt of bids

(c) Negotiation with bidders can be done to achieve the lowest bid
even after opening the bid

(d) Contract should ordinarily be awarded to the lowest evaluated

bidder who is qualified to perform satisfactorily.

152. When is rejection of all bids justified?

A LE
S
(a) When effective competition is lacking

OR
(b) When bids / proposals are responsive to the requirements of the

F
procurement division

N O
(c) When the technical bids meets the minimum qualifying score

(d) When all bids meet the criteria for evaluation of bids
 Multiple choice questions 31

153. Arrange the following procedures to be followed by a Department in the

LE
sequence of their happening to ensure correct execution of work.

S
(i) Preparation of detailed design and estimates
A
OR
(ii) Open tenders to be called for
F
(iii) Execution of Contract Agreement
T
NO
(iv) Final payment for work done
(a) (i), (ii), (iii), (iv) (b) (i), (iii), (iv), (ii)
(c) (i), (iv), (iii), (ii) (d) (iv), (iii), (ii), (i)

154. Details of specifications, prices and other salient features of different

rate contracted items will be updated on the website by ...................
(a) Central Purchase Organization
(b) Suppliers
(c) Procuring Ministries / Departments
(d) Legal Department

155. What is the cost charged to download tender documents?

(a) 10% of cost estimate (b) 1% of cost estimate
(c) No cost (d) Value of Bank guarantee

156. Match the following accounts with their respective forms.

1. Fixed Assets (i) GFR 23
2. Consumables (ii) GFR 18
3. Library Books
LE
(iii) GFR 22
A
4. Assets of historical value
S
(iv) GFR 24
(a) 1-(iii)
F OR (b) 1-(i) (c) 1-(ii) (d) 1-(iv)
2-(i)
O T 2-(ii) 2-(iii) 2-(ii)


N
3-(ii)
4-(iv)
3-(iii)
4-(iv)
3-(i)
4-(iv)
3-(iii)
4-(i)
32 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

157. Identify a reason for which a bidder shall not be debarred—

A LE
(a) When he is convicted of an offence under Prevention of Corruption
Act
S

OR
(b) When the bidder makes the highest quote
F

T
(c) When he is convicted of an offence under Indian Penal Code

NO
(d) When the bidder has breached the code of integrity

158. Write the full form of CPPP—

(a) Central Purchase Power Protocol
(b) Central Purchase Procedure and Protocol
(c) Central Public Procurement Process
(d) Central Public Procurement Portal

159. e-Procurement, according to GFR means—

(a) Procurement of computer related goods
(b) Use of information and communication technology in the procure-
ment process
(c) Payment for procurement being made Online
(d) Procurement only through foreign sources

160. In a two bid system, what are the two bids?

(i) Technical bid (ii) Dynamic bid
(iii) Financial bid
A LE
(iv) Online bid

S
FOR
(a) (i) and (iii) (b) (i) and (ii)
(c) (ii) and (iii) (d) (ii) and (iv)

O T
N
 Multiple choice questions 33

161. In a two bid system, how should the bids be evaluated?

LE
(a) Both the bids should be opened simultaneously and evaluated
A

S
(b) The technical bid should be opened at the first instance and

OR
evaluated. The financial bid of the acceptable technical offer

F
should be opened at the second stage

T
(c) The financial bid should be evaluated first and then the corres-

NO
ponding technical bid of the acceptable lowest bid should be
opened
(d) Both the bids to be ranked together and the bid with highest score
to be selected

162. What is a performance security?

(a) To ensure due to performance of a contract, an amount of 5 to 10
per cent of contract value is deposited with the Government and
this is called performance Security
(b) A performance security is one which is given by an Insurance
Company for security of goods
(c) A performance security is given by the Government to a contractor
for any loss that he may incur in the contract
(d) A performance security is given by a contractor to inform that his
bid is the lowest

163. What are the conditions to be satisfied when only one bid is submitted?
(a) The procurement was properly advertised and sufficient time was
given for submission of bids
(b) The qualification criteria were not unduly restrictive
(c) Prices are reasonable in comparison to market values
(d) All the above

A LE
164. When a limited tender results in only one effective offer, it shall be
treated as—
S
FOR
(a) Advertised Tender (b) Electronic Reverse Auction
(c) Single Tender Contract (d) Two stage bidding

O T
N
165. What does QCBS stand for?
(a) Quality and Cost Based Selection (b) Quantity Concious Bid Selection
(c) Quality Contract Bid Selection (d) None of the above
34 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

166. A Competent Authority can grant advances from ..................... in accordance

LE
with provisions contained in the Compendium of Rules on Advances.
(a) Consolidated Fund of India
S A
(b) Provident Fund balances

FOR
(c) Public Account of India (d) Public Funds

T
NO
167. Who can specify the rate of interest from time-to-time in respect of
advances granted as per provisions of Compendium of Advances?
(a) Competent Authority (b) Ministry of Finance
(c) Ministry of Home Affairs (d) Head of Office

168. In case of default, what is the penal interest chargeable for advances
regulated under Rules 39 to 84 of Compendium of Rules on Advances?
(a) 2% over the interest rate on Provident Fund balances
(b) 2 ½ % over the interest rate on Provident Fund balances
(c) 3% over the interest rate on Provident Fund balances
(d) 5% over the interest rate on Provident Fund balances

169. Under what circumstances is interest not chargeable on the outstanding

balance of interest-bearing advance sanctioned to a Government
servant?
(a) On superannuation
(b) On termination from Government service
(c) On resignation from Government service
(d) Beyond the date of death of the Government servant

A LE
S
170. How is the amount of advance, except miscellaneous advances,

OR
rounded-off after the same is determined?

F
(a) Nearest multiple of ` 50

T
O
(b) Nearest multiple of ` 100


N
(c) Nearest multiple of ` 500
(d) No rounding-off
 Multiple choice questions 35

171. Which of the following category of Government servants are eligible for

LE
grant of Computer Advance?

S A
(a) Employees drawing pay from Pay Level 10 to 18

OR
(b) Employees drawing pay from Pay Level 6 to 18
F

T
(c) Employees drawing pay from Pay Level 4 to 18

NO
(d) All Government employees

172. How many times is Computer Advance admissible to a Government

servant in the entire service?
(a) 1 time (b) 2 times
(c) 3 times (d) 5 times

173. What is the minimum period for grant of second or subsequent Computer
Advance?
(a) 2 years (b) 3 years
(c) 4 years (d) 5 years

174. State the quantum of Personal Computer Advance admissible to a

Government servant.
(a) ` 50,000
(b) ` 1,00,000
(c) Actual price of Personal Comptuer

LE
(d) ` 50,000 or actual price of Personal Computer, whichever is lower

S A
OR
175. What is the maximum number of monthly instalments prescribed for

F
recovery of Computer Advance?

T


(a) 100

N
(c) 150
O (b) 120
(d) 200
36 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

176. Under what circumstance is an advance of Travelling Allowance on

LE
transfer not admissible to a Government servant?

S A
(a) If he proceeds on transfer to foreign service

OR
(b) If he proceeds on transfer while on leave

T F
(c) If he proceeds on mutual transfer

NO
(d) If he proceeds on transfer on administrative grounds

177. Head of office may sanction tour advance to a Government servant to

cover personal travelling expenses for a period not exceeding .....................
(a) 10 days (b) 30 days
(c) 45 days (d) 60 days

178. What is the meaning of “personal travelling expenses” for grant of tour
advance to a Government servant?
(a) Steamer, rail or air fares (b) Incidental charges
(c) Daily Allowance (d) All the above

179. What is the maximum amount of LTC advance admissible to a

Government servant?
(a) 50% of the estimated cost of journeys both ways
(b) 75% of the estimated cost of journeys both ways
(c) 90% of the estimated cost of journeys both ways
(d) 80% of the estimated cost of journeys both ways

A LE
180. When will the LTC claim of a Government servant fall due for
payment?
S

F OR
(a) On the date succeeding the date of completion of the return journey

T
(b) On the date of commencement of the outward journey
O


N
(c) On the starting date of the return journey
(d) On the date of joining after duty availing of LTC
 Multiple choice questions 37

181. How many tour advances shall be allowed to remain outstanding at a

LE
time?
(a) One
S A
(b) Two

FOR
(c) Three (d) No limits prescribed

T
NO
182. Who will sanction an advance to an officer of the Archaeological Survey
for the purchase of antiquities?
(a) Director-General of Archaeological Survey of India
(b) Deputy Director-General of Archaeological Survey of India
(c) Administrative Authority of Archaeological Survey of India
(d) Secretary, Ministry of Finance

183. What is the maximum amount of immediate relief granted to the family
of the deceased Government servant?
(a) ` 8,000 (b) ` 10,000
(c) ` 25,000 (d) ` 50,000

184. What is the time-limit for adjustment of advance granted as immediate

relief to the family of the deceased Government servant, under Rule 79
of Compendium of Rules on Advances?
(a) Within a period of one month from the date of sanction
(b) Within a period of three months from the date of sanction
(c) Within a period of six months from the date of sanction

LE
(d) Within a period of nine months from the date of sanction

S A
185. What is the maximum quantum of Travelling Allowance to be granted

OR
to the family of the deceased Government servant?

T F
(a) 1/4 th of the probable amount of TA admissible


(b)
(c)
1/2
O
of the probable amount of TA admissible
3/4 N
th of the probable amount of TA admissible
(d) 2/3 rd of the probable amount of TA admissible
38 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

186. What is the period prescribed to render accounts of advance of TA by the

LE
family of the deceased, if the family travels in more than one batch?

S A
(a) Within one month after completion of journey by the last batch

OR
(b) Within one month after completion of journey by the first batch
F
(c) Within one month from the date of sanction of advance
T
NO
(d) Within one month from the date of commencement of journey by the
last batch

187. What is the time-limit stipulated to the family of the deceased employee
to complete the journey?
(a) Within six months after the date of death
(b) Within one year after the date of death
(c) Within three months after the date of death
(d) Within nine months after the date of death

188. What is the time-limit to render accounts of TA advance granted to the

family of the deceased, if the family travels in one batch?
(a) Within one month of the completion of the journey
(b) Within two months of the completion of the journey
(c) Within three months of the completion of the journey
(d) Within six months of the completion of the journey

189. When will the claims of a Government servant to TA/DA on tour /

transfer / training / journey on retirement stand forfeited?

LE
(a) If the claim is not preferred within 60 days succeeding the date of
completion of the journey
A
S
OR
(b) If the claim is not preferred within 30 days succeeding the date of

F
completion of the journey

O T
(c) If the claim is not preferred within 90 days succeeding the date of

Ncompletion of the journey
(d) If the claim is not preferred within 45 days succeeding the date of
completion of the journey
 Multiple choice questions 39

190. From the following sentences, find the eligibility and conditions for

LE
grant of TA to non-official members / committee?

S A
(a) Can be sanctioned after receipt of written undertaking

OR
(b) Cannot be sanctioned second advance until the first one is adjusted
F

T
(c) In exceptional cases, where it is difficult to meet the cost of long and

NO
expensive journeys
(d) All the above

A LE
S
F OR
O T
N
40 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

KEY
A LE
Sl. No. Ans. Reference
S
1. (a)
F OR Rule 2 (vii) of General Financial Rules

T
NO
2. (d) Rule 2 (xiv) ” ”
3. (b) Rule 6 ” ”
4. (d) Rule 21 ” ”
5. (b) Rule 23 ” ”
6. (b) Rule 26 ” ”
7. (d) Rule 26 ” ”
8. (d) Rule 29 (xi) ” ”
9. (d) Rule 33 (1) ” ”
10. (c) Rule 33 (1) (3) (ii) ”
11. (c) Rule 33 (7) ” ”
12. (a) Rule 34 ” ”
13. (d) Rule 35 ” ”
14. (c) Rule 42 ” ”
15. (d) Rule 43 (1) ” ”
16. (b) Rule 43 (1) ” ”
17. (a) Rule 43 (2) ” ”
18. (b)
LE
Rule 43 (3) ” ”

A
19. (a)
S
Rule 43 (4) ” ”
20. (d)
F ORRule 44 ” ”
21. (d)
O T Rule 48 ” ”
22.
23.
N
(c)
(d)
Rule 54 ” ”
Rule 57 (1) ” ”
 Multiple choice questions 41

Sl. No. Ans. Reference

24. (a)
A LE
Rule 57 (4) (b) of General Financial Rules
S
OR
25. (c) Rule 57 (4) (c) (ii) ” ”
26. (a)

T F Rule 58 ” ”

NO
27. (b) Rule 61 (1) ” ”
28. (d) Rule 62 ” ”
29. (b) Rule 64 (2) ” ”
30. (c) Rule 65 (1) ” ”
31. (d) Rule 70 ” ”
32. (b) Rule 71 ” ”
33. (c) Rule 72 ” ”
34. (a) Rule 75 ” ”
35. (d) Rule 77 ” ”
36. (a) Rule 77 ” ”
37. (a) Rule 77 ” ”
38. (a) Rule 79 ” ”
39. (a) Rule 79 ” ”
40. (c) Rule 78 ” ”
41. (d) Rule 84 ” ”
42. (c) Rule 85 ” ”
43. (b)
A LE
Rule 86 ” ”

S
OR
44. (d) Rule 87 ” ”
45. (b)

T F
Rule 88 ” ”
46.
47. N O
(c)
(a)
Rule 88 ” ”
Rule 88 ” ”
48. (c) Rule 89 ” ”
42 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

LE
Sl. No. Ans. Reference

49. (c)
A
Rule 90 of General Financial Rules
S
OR
50. (b) Rule 96 ” ”
51. (c)

T F Rule 98 ” ”

NO
52. (d) Rule 108 ” ”
53. (a) Rule 109 ” ”
54. (b) Rule 117 ” ”
55. (a) Rule 124 ” ”
56. (b) Note 1 below Rule 127 ”
57. (c) Rule 131 ” ”
58. (d) Rule 132 ” ”
59. (a) Rule 133 (1) ” ”
60. (b) Rule 139 ” ”
61. (a) Rule 136 (2) ” ”
62. (a) Rule 141 ” ”
63. (b) Rule 143 ” ”
64. (d) Rule 144 ” ”
65. (b) Rule 144 (i) (b) ” ”
66. (d) Rule 150 ” ”
67. (c) Rule 150 (iii) ” ”
68. (a)
A LE
Rule 150 ” ”

S
OR
69. (d) Rule 151 ” ”
70. (a)

T F Rule 151 (ii) ” ”

71.
72. N O
(a)
(b)
Rule 154 ” ”
Rule 155 ” ”
73. (c) Rule 158 ” ”
 Multiple choice questions 43

LE
Sl. No. Ans. Reference

74. (d)
A
Rule 158 of General Financial Rules
S
OR
75. (b) Rule 161 ” ”
76. (c)
T F Rule 162 ” ”

NO
77. (c) Rule 162 ” ”
78. (b) Rule 163 ” ”
79. (d) Rule 166 ” ”
80. (a) Rule 170 (i) ” ”
81. (a) Rule 170 (ii) ” ”
82. (b) Rule 170 (i) ” ”
83. (d) Rule 170 (i) ” ”
84. (d) Rule 171 (i) ” ”
85. (a) Rule 171 (ii) ” ”
86. (b) Rule 172 (1) (ii) (a) ”
87. (c) Rule 172 (1) (ii) (b) ”
88. (b) Rule 173 ” ”
89. (a) Rule 173 (iv) ” ”
90. (b) Rule 183 (i) ” ”
91. (d) Note to Rule 177 ”
92. (c) Rule 184 ” ”
93. (d)
A LE
Rule 185 ” ”
S
OR
94. (d) Rule 186 ” ”
95. (b)

T F
Rule 187 ” ”
96.
97. N O
(c)
(d)
Rule 189 ” ”
Rule 192 (iv) ” ”
98. (d) Rule 201 (ii) ” ”
44 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

LE
Sl. No. Ans. Reference

99. (b)
A
Rule 201 (i) of General Financial Rules
S
OR
100. (c) Rule 208 (1) (iii) ” ”
101. (b)

T F Rule 213 (1) ” ”

NO
102. (a) Rule 213 (2) ” ”
103. (a) Note below Rule 214 ”
104. (a) Rule 215 (i) ” ”
105. (b) Rule 215 (i) ” ”
106. (c) Rule 217 (v) ” ”
107. (a) Rule 218 (1) ” ”
108. (b) Rule 222 ” ”
109. (d) Rule 223 (3) ” ”
110. (d) Rule 225 ” ”
111. (c) Rule 225 (vi) ” ”
112. (b) Rule 225 (iv) (b) ” ”
113. (a) Rule 229 ” ”
114. (d) Rule 230 (1) ” ”
115. (b) Rule 237 (iii) ” ”
116. (c) Rule 238 (1) ” ”
117. (b) Rule 239 ” ”
118. (c)
A LE
Rule 245 (1) ” ”

S
OR
119. (d) Rule 245 (2) ” ”
120. (a)

T F Rule 264 (3) ” ”

121.
122. N O
(a)
(b)
Rule 264 (1) ” ”
Rule 275 (1) ” ”
123. (c) Rule 275 (3) ” ”
 Multiple choice questions 45

Sl. No. Ans. Reference

124. (b)
A LE
Rule 279 (1) read with Appx. 12 of General Financial
Rules
S
125. (a)
F OR
Rule 279 (3) ” ”
126.
T
(a) Rule 279 (4) ” ”
127.
128.
NO
(b)
(c)
Rule 280 ” ”
Rule 284 (3) ” ”
129. (b) Rule 284 (4) ” ”
130. (b) Rule 286 (1) ” ”
131. (b) Rule 288 (2) ” ”
132. (d) Rule 288 (4) ” ”
133. (d) Rule 290 ” ”
134. (c) Rule 292 (i) ” ”
135. (d) Rule 292 (ii) ” ”
136. (b) Rule 293 ” ”
137. (a) Rule 295 (1) ” ”
138. (c) Rule 295 (3) ” ”
139. (c) Rule 296 ” ”
140. (b) Rule 299 ” ”
141. (d) Rule 305 (1) ” ”
142. (d)
LE
Rule 307 ” ”
A
143. (b)
S
Rule 310 (3) ” ”
144. (c)
F OR
Rule 322 ” ”
145.
O
(a)
T Rule 322 ” ”
146. N
(b) Rule 324 ” ”
147. (d) Para. 1 of Appx. 2 ” ”
46 SWAMY’S — GFR  AND  ADVANCES  MADE  OBJECTIVE

LE
Sl. No. Ans. Reference

148. (d)
A
Para. 2 of Appx. 2 of General Financial Rules
S
OR
149. (c) Appx. 9 ” ”
150. (a)

T F Appx. 9 ” ”

NO
151. (d) Rule 173 ” ”
152. (a) Rule 173 (xix) ” ”
153. (a) Rule 139 ” ”
154. (a) Rule 156 (2) ” ”
155. (c) Rule 161 ” ”
156. (a) Rule 211 ” ”
157. (b) Rule 151 ” ”
158. (d) Rule 156 (1) ” ”
159. (b) Rule 160 ” ”
160. (a) Rule 163 ” ”
161. (b) Rule 163 ” ”
162. (a) Rule 171 ” ”
163. (d) Rule 173 (xx) ” ”
164. (c) Rule 173 (xxi) ” ”
165. (a) Rule 192 ” ”

LE
166. (d) Rule 1 of Compendium of Rules on Advances
167. (b)
S A
Rule 2 ” ”

OR
168. (a) GID (2) below Rule 2 ” ”
169. (d)
T F GID (1) below Rule 6 ” ”
170.
N O
(a) Rule 7 ” ”
171. (d) Rule 21 (5) ” ”
 Multiple choice questions 47

LE
Sl. No. Ans. Reference

172. (d)
A
Rule 21 (5) of Compendium of Rules on Advances
S
OR
173. (b) Rule 21 (5) ” ”
174. (d)

T F Rule 21 (5) ” ”

NO
175. (c) Rule 21 (5) ” ”
176. (c) GID (1) below Rule 40 ” ”
177. (b) Rule 48 (1) ” ”
178. (d) Explanation below Rule 48 (3) ”
179. (c) Rule 52 (2) ” ”
180. (a) GID (2-A) below Rule 52 ” ”
181. (b) GID (1) below Rule 50 ” ”
182. (a) Rule 70 ” ”
183. (c) Rule 80 ” ”
184. (c) Rule 81 ” ”
185. (c) Rule 83 ” ”
186. (a) Rule 84 ” ”
187. (b) Rule 84 ” ”
188. (a) Rule 84 ” ”
189. (a) GID 2-A) below
190. (d) Rule 85 (1) ” ”

A LE
S
F OR
O T
N
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