GFR and Advances: Made Objective
GFR and Advances: Made Objective
GFR and Advances: Made Objective
A L E
GFR andOAdvances
R S
T F
Made
NO Objective
[ Free with Cat. No. C-13 ]
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
Phone: (044) 2493 83 65 / 2493 92 44 / 45
The artistic work and trade mark appearing on the wrapper are the
sole property of the publishers and hence any reproduction in any
form, or imitation thereof constitute unlawful acts attracting action.
LE
anybody on account of any action taken based on this publication.
A
All disputes are subject to Jurisdiction of Chennai Courts only.
R S
F O
O T
N Printed at
SANKAR PRINTERS PVT. LTD.
46/1, Main Road, Velachery
CHENNAI — 600 042
Multiple choice questions
T
Constitution?
NO
(a) Article 266 (1)
(c) Article 268 (1)
(b) Article 267 (1)
(d) Article 269 (1)
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
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
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
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
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—
LE
(c) Up to ` 2,50,000 (d) Up to ` 50,000
NO
Government
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
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
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
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
36. How many divisions are available in the Consolidated Fund of India?
(a) Two Divisions (b) Four Divisions
(c) Six Divisions (d) Eight Divisions
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
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
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
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
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
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
OR
(b) Proper utilization of building and allied works
F
(c) Both (a) and (b)
T
NO
(d) Neither (a) nor (b)
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
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
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
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
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
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
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
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
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
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
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
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
T
NO
(d) Any one bid
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
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
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
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
(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
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
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
T
N O
124. What is the rate of fee on guarantee for external borrowings?
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
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
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
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
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
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
(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
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
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)
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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)
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)
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)
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
S
wamyPubl
i
sher
sApp
60year
soferudi
ter
esear
chpresent
eddi
git
all
y
t
otheenti
regamutofCent
ralGover
nmentSt
aff.
Pe
subsr mi
crbeum
takeM i r
sc
andCQt an
est
dow av ai s
oadl
nl
s
Scant
hecodeonyour
Andr
oid/i
OSPhone/Tabl
ett
odownl
oad
S
wamyPubl
i
sher
sApp
Yetanot
herpi
oneerpr
oductf
rom t
hemast
ersi
nthesubj
ect
.