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General Financial Rules 2017 - Chapter 2: General System of Financial Management
- All moneys received by or on behalf of the Government either as dues of Government or for
deposit, remittance or otherwise, shall be brought into Government Account
- on the same day
- within 24 hours
- as soon as possible
- without delay
- All moneys received by or on behalf of the Government shall be brought into Government Account
in accordance with such general or special rules as may be issued under Articles
- 149 and 283 of the Constitution
- 150 and 283 (1) of the Constitution
- 151 and 284 (1) of the Constitution
- 151 and 283 of the Constitution
- Under Article 284 of the Constitution all moneys received by or deposited with any officer
employed in connection with the affairs of the Union in his capacity as such, other than revenues or public
moneys raised or received by Government, shall be paid into the
- Consolidated Fund of India
- Contingency Fund of India
- Public Account
- Departmental Account
- All moneys received by or deposited with the Supreme Court of India or with any other Court,
other than a High Court, within a Union Territory, shall be paid into
- Consolidated Fund of India
- Contingency Fund of India
- Public Account
- Departmental Account
- The Head of Account to which public moneys shall be credited and the withdrawal of moneys
therefrom shall be governed by the relevant provisions of
- List of Major Head and Minor Head
- Delegation of Financial Power
- GAR 1990 and R&P Rules, 1983 or such other general or special orders as may be issued
in this behalf.
- Treasury Rules
- Subject to any general or special orders issued by a Department of the Central Government, an
Administrator or a Head of a Department responsible for the collection of revenue shall keep ________the
fully informed of the progress of collection of revenue under his control and of all important variations in
such collections as compared with the Budget Estimates.
- Secretary to the concerned department
- Ministry of Finance
- Committee on Economic Affair
- Niti Aayog
- When the maintenance of any rentable building is entrusted to a civil department, other than the
Central Public Works Department, who shall be responsible for the due recovery of the rent thereof
- the Administrator or the Head of the Department concerned
- the head of the office concerned
- Divisional officer of the concerned division
- Directorate of Estate
- The detailed rules and procedure, regarding the demand and recovery of rent of Government
buildings and lands, are contained in the
- GAR 1990
- R&P 1983
- GFR 2017
- departmental regulations of the departments in charge of those buildings
- Who shall watch the realization of miscellaneous demands of Government, not falling under the
ordinary revenue administration, such as contributions from State Governments, Local Funds, contractors
and others towards establishment charges.
- Head of the Department
- Accounts Officers
- Chief Accounting Officer
- Department of Revenue
- Subject to any general or special orders issued by the Government Departments of the Central
Government, Administrators and Heads of Departments, other than those in _____________ shall submit
to the Audit Officer and the Accounts Officer concerned statements showing the remissions of revenue
and abandonment of claims to revenue sanctioned during the preceding year by competent authorities
- Ministry of Railways
- Ministry of Defence
- Department of Post
- Department of Telecommunication
- The above mentioned statement shall be submitted
- Monthly
- Quarterly
- Six-monthly
- Annually
- The above mentioned statement of remission of revenue shall be submitted to the Audit Officer
and the Accounts Officer concerned on
- 31st March
- 1
st April
- 1
st June
- 30th September
- In the annual statement of remission of revenue shall be submitted to the Audit Officer and the
Accounts Officer, individual remissions need not be included in the statements provided that amount is
- Below Rupees one hundred (100)
- Below Rupees five hundred (500)
- Below Rupees one thousand (1000)
- Below Rupees two thousand (2000)
- Who may make rules defining remissions and abandonments of revenue for the purpose of Rule
19 of GFR 2017
- Parliament
- President
- Ministry of Finance
- Departments of the Central Government and Administrators concerned
- Standards of financial propriety have been referred to in the GFR under Rule
- 19
- 20
- 21
- 22
- The financial powers of the Government, which have not been delegated to a subordinate authority,
shall vest in the
- President
- Parliament
- Union Cabinet
- Finance Ministry
- The duties and responsibilities of a controlling officer in respect of funds placed at his disposal are
to ensure except:
- that the expenditure does not exceed the budget allocation.
- that the expenditure is incurred for the purpose for which funds have been provided.
- that the expenditure is not incurred in public interest.
- that adequate control mechanism is functioning in his Department for prevention, detection of
errors and irregularities in the financial proceedings of his subordinate offices and to guard against
waste and loss of public money
- An order which involves (i) any grant of land, or assignment of revenue, or concession, grant, lease
or license of mineral or forest rights, or rights to water, power or any easement or privilege of such
concessions, or relinquishment of revenue in any way shall not be issued by a subordinate authority without
previous sanction of
- the President
- the Parliament
- Secretary of the concerned department/Ministry
- Ministry of Finance
- Pick the correct one
Copies of all sanctions or orders other than the following types should be endorsed to the Audit Officers:
(i) Sanctions relating to grant to advances to Central Government employees.
(ii) Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted
Officers.
(iii) All sanctions relating to creation or continuation or abolition of posts.
(iv) Sanctions for handing over charge and taking over charge, etc.
- i, ii and iii
- ii, iii and iv
- i, iii and iv
- All of the above
- State whether true or false
Sanction of Contingent expenditure incurred under the powers of Head of Offices shall invariably
be communicated to Audit Office.
- True
- False
- A sanction for any fresh charge shall, unless it is specifically renewed, lapse if no payment in whole
or in part has been made during a period of
- 3 months from the date of issue of such sanction.
- 6 months from the date of issue of such sanction.
- 12 months from the date of issue of such sanction.
- Financial year in which sanction accorded.
- Pick the incorrect one
- when the period of currency of the sanction is prescribed in the departmental regulations
or is specified in the sanction itself, it shall lapse on the expiry of such periods; or
- when there is a specific provision in a sanction that the expenditure would be met from the
Budget provision of a specified financial year, it shall lapse at the close of that financial year; or
- in the case of purchase of stores, a sanction shall not lapse, if tenders have been accepted
(in the case of local or direct purchase of stores) or the indent has been placed (in the case of
Central Purchases) on the Central Purchase Organization within the period of one year of the date
of issue of that sanction, even if the actual payment in whole or in part has not been made during
the said period.
- in respect of an addition to a permanent establishment, made from year to year under a
general scheme by a competent authority, or in respect of an allowance sanctioned for a post or
for a class of Government servants, but not drawn by the officer(s) concerned shall lapse.
- The remission of disallowances by Audit and writing off of overpayments made to Government
servants by competent authorities shall be in accordance with the provisions of the
- R&P Rules 1983
- GAR 1990
- GFR 2017
- Delegation of Financial Powers Rules
- Pick the incorrect one regarding losses need not be reported by the subordinate authority
concerned to the next higher authority as well as to the Statutory Audit Officer and to the concerned
Principal Accounts Officer
- when such loss has been made good by the party responsible for it.
- Cases involving losses of revenue due to mistakes in assessments which are discovered
too late to permit a supplementary claim being made,
- Cases involving losses of revenue due to under assessments which are due to
interpretation of the law by the local authority being overruled by higher authority after the expiry of
the time-limit prescribed under the law
- refunds allowed on the ground that the claims were time-barred.
- Petty losses are losses not exceeding (need not be reported) in terms of GFR 2017
- 2000/-
- 5000/-
- 10000/-
- 25000/-
- Cases involving serious irregularities shall not be brought to the notice of
- Financial Adviser
- Chief Accounting Authority of the Ministry or Department concerned
- the Accounts Office/Audit Officer Concerned
- the Controller General of Accounts, Ministry of Finance.
- Report of loss shall be made at
- Single stage
- two stages
- three stages
- depending upon the nature of case.
- The reports on losses, which the HoD cannot finally dispose of under the delegated powers, shall
be submitted to
- Financial Advisor of the concerned Ministry/Department
- Chief Accounting Authority of the concerned Ministry/Department
- the Finance Ministry
- the Parliament
- State whether true or false
An amount lost through misappropriation, defalcation, embezzlement, etc., must not be redrawn on
a simple receipt pending investigation, recovery or write-off with the approval of the authority competent to
write-off the loss in question. It should only be drawn after loss has been made good.
- True
- False
- In cases of loss to Government on account of culpability of Government servants, the loss should
be borne by the
- Government Servant concerned
- Section-in-charge of Government Servant concerned
- HoD concerned
- Central Government Department or State Government concerned with the transaction.
- If any recoveries are made from the erring Government officials in cash, the receipt will be credited
to the that borne/sustained the loss i.e.
- Government Servant concerned
- Section-in-charge of Government Servant concerned
- HoD concerned
- Central Government Department or State Government concerned with the transaction.
- All cases involving loss of Government money arising from erroneous or irregular issue of cheques
or irregular accounting of receipts will be reported to the
- Chief Controller of Accounts
- Controller General of Accounts
- Comptroller & Auditor General
- Audit/Account Officer
- Cases involving material loss or destruction of Government property as a result of fire, theft, fraud,
etc., shall be invariably reported to the Police for investigation as early as possible where value of loss
exceeds
- 10000/-
- 25000/-
- 50000/-
- 100000/-
- All loss of immovable property, such as buildings, communications, or other works, caused by fire,
flood, cyclone, earthquake or any other natural cause, shall be reported at once by the subordinate authority
concerned to Government through the usual channel incase loss exceeds
- 25000/-
- 50000/-
- 100000/-
- 150000/-
- Pick the incorrect one regarding submission of any files categorized as ‘Secret’ or ‘Top Secret to
Audit officer
- It should not be submitted to Audit without prior concurrence of Government.
- It should be submitted as usual.
- It should be submitted to Audit in the presence of HoD
- It should personally be given to the Head of the Audit Office specifying this fact, who will
then deal with it in accordance with the standing instructions for handling and custody of such
classified documents.
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