Under which article of
Indian constitution there
will be a Contingency
Fund of India?
Article 267 (I) 1
Under which act The
Contingency Fund of
India established?
Contingency Fund
of India Act 1950.2
In terms of which Article
of Indian Constitution
there will a Consolidated
Fund of India?
Article 266 (I) 3
The expenditure which
is incurred at periodical
intervals is called?
Recurring Expenditure
4
Under which Act RBI
established?
Reserve Bank of
India Act, 1934
(Act II of 1934) 5
Where a doubt arises as to
the interpretation of any of
the provisions of GFR, the
matter shall be referred to
which Ministry for decision?
Ministry of Finance 6
In accordance with general or special rules
as may be issued under which article of
Indian constitution, all moneys received by
or on behalf of the Govt. either as dues of
Govt. or for deposit, remittance or
otherwise, shall be brought into Govt.
Account without delay?
Article 150 & 283 (1) 7
Under which article of 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
Govt., shall be paid into the Public
Account?
Article 284 8
Can sums shall be credited as
revenue by debit to a suspense
head if not specially authorized
by any rule or order made by
competent authority?
No. 9
Under which rule the
financial powers of the Govt.
have been delegated to
various subordinate
authorities?
Delegation of Financial
Powers Rules, 1978. 10
How and when the
sanction generally lapses?
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 12 months from
the date of issue of such sanction.
11
In case of petty losses
of how much value the
loss need not be
reported?
Value not exceeding Rs.
2000/- 12
In case of Min./Deptt. to whom
the cases involving serious
irregularities shall be brought to
notice?
Financial Adviser or Chief
Accounting Authority of the
Min. or Deptt. concerned
and the CGA, Min. of Fin. 13
All losses above how much
value due to suspected fire,
theft, fraud, etc., shall be
invariably reported to the
Police for investigation as early
as possible?
Rs. 10,000/- 14
All loss of immovable property such as
buildings, communication, or other
works caused by fire, flood, cyclone,
earthquake or any other natural cause
exceeding how much value shall be
reported at once by the subordinate
authority concerned to Govt. through
the usual channel?
Rs. 50,000/- 15
In accordance of provision of which article of
the constitution, the Finance Minister shall
arrange to lay before both the Houses of
Parliament, a Annual Financial Statement also
known as the “Budget” showing the estimated
receipts and expenditure of the Central Govt. in
respect of a Financial Year, before the
commencement of that Year?
Article 112 (1) 16
In which Articles of
constitution, the provisions for
preparation, formulation and
submission of budget to the
parliament are contained in?
Article 112 to 116 17
The detailed estimates of receipts will
be prepared by the estimating
authorities. For each Major Head, the
estimating authority will give the
break up of the Minor/Subhead wise
estimate along with actuals of which
period?
Past 3 years. 18
The estimates for
expenditure for which
vote of Lok Sabha is
required shall be in
which form?
Demand for Grants. 19
In how many levels the
demand for grants shall be
presented to parliament?
Two (Main Demand for
Grants & Detailed
Demand for Grants) 20
Expand DRSC
Departmentally
Related Standing
Committee. 21
In which division of Min. of
Fin. The estimates of
receipts and expenditure of
each Ministry/Deptt. will be
scrutinized (may undergo
some changes)?
Budget Division. 22
In accordance with the provisions
of which Article of constitution the
Finance Ministry may arrange to
obtain a ‘Vote of Account’ to cover
expenditure for one or more
months as may be necessary?
Article 116 23
In which form all Disbursing
officers shall maintain a
separate expenditure register
for allocation under each minor
or sub-head of account with
which they are concerned?
GFR 9 24
When all the returns from the
Disbursing Officers for a particular
month have been received and
found to be in order, the
controlling officer shall compile a
statement in which Form?
GFR 11 25
On receipt of all the necessary
returns, the Head of the Department
shall prepare a consolidated account
in which form, showing the complete
expenditure from the grant or
appropriation at his disposal upto
the end of the preceding month?
GFR 12 26
Can expenditure shall be incurred
during a financial year on a “New
Service” not contemplated in the
Annual Budget for the year?
Yes, after obtaining a supplementary
grant or appropriation or an advance
from the Contingency Fund during
that year. [Article 115 (1)]
27
Where any excess over the allotment
is apprehended, the subordinate
authority should obtain additional
allotment before incurring the excess
expenditure. For this purpose, which
register is maintained by the
authorities incurring expenditure?
Liability Register
(Form GFR 6) 28
When a need arises to incur unforeseen
expenditure in excess of the sanctioned grant or
appropriation or on a new service not provided in
Budget and there is not sufficient time for the
voting of the supplementary demand and the
passing of the connected appropriation bill before
close of the financial year, under which article of
constitution an advance from the Contingency
Fund is set up, be obtained before incurring the
expenditure?
Article 267 (1) 29
Can an advance from the
Contingency Fund shall be
obtained to meet expenditure
in excess of the provisions for
the service included in an
Appropriation (Vote on
Account) Act?
Yes 30
In which rule the procedure
for obtaining an advance
from the Contingency Fund
and recoupment of the fund
is laid down?
Contingency Fund of India
1952. 31
Who is the designated
as the Chief accounting
authority of
Ministry/Department?
Secretary of Ministry/
Department 32
Accounts of the Union Govt.
shall be prepared every year.
Who certify this account for
submitting it to the President of
India, who shall cause them to
be laid before each House of
Parliament?
C & AG 33
By virtue of the provision of
which article of constitution,
the Accounts of the Union
Govt. shall be kept in such form
as the President may, on advice
of the C& AG of India
prescribe?
Article 150 34
Whose consultation is
required to the
Ministries / Deptt. for
opening Sub-heads and
detailed heads as required
Budget Division
by them? of
Ministry of Finance. 35
President seek whose
advice for considering as a
Capital expenditure for an
expenditure on a temporary
asset or on grants-in-aid?
C&AG 36
As a convention, which time
period has been accepted by
the Central and State Govt.
for the reaudit of past
transactions involving errors
in classification?
Three Years 37
What is the normal period for
preferment of claims between
departments, both commercial and
non-commercial of the Central
Govt.?
Within the same FY and not
beyond three years from the
date of transaction. 38
Which departments are
regarded as separate Govt.
for the purpose of
adjustment of pensionary
charges?
Railway, Posts and
Defence Deptt. 39
A Ministry or Department
at its discretion may
directly execute repair
works estimated to cost
upto how much?
Ten Lakhs 40
What is the estimated cost
limit, a ministry or deptt.
may, at its discretion, assign
repair works to any public
works organisation?
Above Rs. Ten Lakhs and
upto Rs. Thirty Lakhs. 41
What will be cost of the project approved, the
administrative Ministry or Deptt. will set up a
Review Committee consisting of a representative
each from the Administrative Ministry, Finance
(Internal Finance Wing) and the executing agency
to review the progress of the work?
Rs. Ten Crores or above (The review
committee shall have the power to
accept variation within 10% of the
approved estimates.) 42
The Central Govt., through
administrative instruction, has
reserved all items of handspun and
handwoven textiles (Khadi goods).
These items are exclusively
purchased from :-
Khadi Village Industries
Commission (KVIC) 43
What are the
standard method
of obtaining bids?
1. Advertised Tender Enquiry.
2. Limited Tender Enquiry.
3. Single Tender enquiry.44
Invitation to tenders by
advertisement should
be used for
procurement of goods
of estimated value of :-
Rs. 25 Lakhs and above.
45
Ordinarily, what is the
minimum time to be allowed
for submission of bids?
Three weeks from the date of publication
of the tender notice or availability of the
bidding document for sale, whichever is
later. Where the case of obtaining bids
from abroad, the minimum period should
be kept as Four weeks for both domestic
and foreign bidders. 46
Limited tender enquiry
method is adopted when
estimated value of the goods
to be procured is upto:-
Rs. 25 Lakhs (In few cases
beyond Rs. 25 Lakhs) 47
What should be the
number of supplier
firms in Limited
Tender Enquiry?
More than Three48
Which bidders are exempted
from depositing Bid Security
(also known as Earnest Money)?
Bidders registered with the
Central Purchase Organisation,
National Small Industries
Corporation (NSIC) 49
What should be the
amount of bid
security?
2 to 5 % of the estimated
value of the goods to be
procured 50
For what period beyond
the final bid validity
period, bid securities is
normally remain valid?
45 Days 51
Within which period after
the award of contract bid
securities of the
unsuccessful bidders should
be returned to them?
30 Days 52
Performance security is to be
obtained from every successful
bidder irrespective of its
registration status etc. What
will be the value of
Performance Security?
5 to 10% of the value of
the contract. 53
When it is decided with the approval
of the competent authority to replace
an existing item(s) with a new and
better version, the deptt. may trade
the existing old item while purchasing
the new one. For this purpose which
offer is given to bidders in tender
enquiry?
Buy Back Offer 54
A material remaining
in stock for what
period shall generally
be considered surplus?
One Year 55
Under which article of
constitution of India, all
contract shall be made by an
authority empowered to do
so by or under the orders of
the President of India?
Article 299 (1) 56
A maximum one time
grant of how much
rupees may be
sanctioned for setting
up of a recreation club?
Rs. 50,000/- 57
Loans to parties other than State
Govt., wholly owned Govt. compaies
and local administration of UT shall
be sanctioned only against adequate
security. The security to be taken
shall ordinarily be at least how much
more than the amount of the Loan?
33 & 1/3 % 58
To whom all proposals
for increase in
emoluments for an
existing post(s) shall be
referred?
Ministry of Finance 59
Who is competent to make
appointment to posts in any
cadre and may make
appointments in a lower post in
the cadre to the extent of
vacancies left unfilled in the
higher posts?
Ministry/Department 60
Whether the advance to
postal and RMS inspector
for purchase of typewriter
is interest bearing or
interest free advance?
Interest bearing advance61
What is the amount of
advance to Postal and
RMS Inspector for
purchase of typewriter?
1500/- 62
Who is eligible for
festival advance in
terms of Grade Pay?
Govt. Non Gazetted Employee
having GP upto 4800/- 63
Is the officer under
suspension is eligible
for festival advance?
No 64
Is the Festival advance is eligible
for officials who have been
granted an advance to visit hill
station during summer months
as a member of a Govt.
sponsored party?
No 65
Is the Festival Advance
is admissible for two
times in a financial
year?
No (Only one time) 66
Is the Gazetted officer eligible for
flood/draught/cyclone advance,
whose movable/immovable
property has been substantially
affected or damaged in an area
affected by natural calamity?
No 67
Within which period after
the date of Government
orders declaring calamity
be the advance claimed?
Three Months 68
What is the current
amount in lump to be
paid for natural
calamity advance?
6250/- 69
What is the current
amount in lump to be
paid for warm
clothing advance?
3750/- 70
What are the eligibility
for warm clothing
advance?
(a) Places situated at a height of
1000/- meters or more.
(b) All Group C and D employee
posted at hill station not less than
one year. 71
Second/subsequent advance
for warm clothing may be
granted after lapse of how
many years since the grant
of earlier advance?
Three Years 72
Second advance for typewriter is
normally admissible after how
many years of previous advance.
(The amount of the first advance
together with interest thereon
should have been fully repaid)?
Five Years 73
What is the maximum
number of instalment
for the recovery of
typewriter advance?
30 74
What is the pay band
eligibility for officers
drawing for motor
car advance?
19530/- 75
On first occasion motor car
advance is restricted to how
much amount or how much
month’s pay of the officer
(Whichever is less)?
Rs. 1.8 Lakhs and Eight
month’s pay 76
On second/subsequent
occasion motor car advance is
restricted to how much amount
or how much month’s pay of
the officer (Whichever is less)?
Rs. 1.6 Lakhs and
Eight month’s Pay 77
If officer is getting advance (for first
time) of motor car with a liability of
paying custom duty, what is the
quantum of advance or how much
month’s pay (Whichever is less)?
Rs. 1.8 Lakh and 11
Month’s Pay 78
What is the maximum
number of instalment
for recovery of motor
car advance?
200 79
What is the pay band
eligibility for officer
drawing Personal
Computer Advance?
8560/- 80
What is the quantum of
advance of motor cycle
for officer having pay
band below Rs. 8560/-
per month?
20000/- 81
On first occasion motor cycle
advance is restricted to how
much amount or how much
month’s pay of the officer
(Whichever is less)?
Rs. 30000/- and 4 Month’s Pay
82
On Second/subsequent
occasion motor cycle advance is
restricted to how much amount
or how much month’s pay of
the officer (Whichever is less)?
Rs. 24000/- or 3 Month’s Pay 83
What is the maximum
number of instalment
for the recovery of
Motor Cycle advance?
70 84
What is the current
quantum of maximum
amount of advance for
purchase of bicycle?
3750/- 85
Whether the bicycle
advance is interest
bearing or interest
free?
Interest Free 86
Repayment of bicycle
advance is restricted to
how much maximum
instalments?
30 87
What is the grade pay
restriction for the
officer to be eligible for
cycle advance?
Up to the Grade pay of
Rs. 2800/- 88
Second/subsequent
advance for bicycle may
be drawn by an officer
after what period of first
advance?
3 Years 89
What is the minimum
period of continuous
service for an officer is
required to be granted for
HBA?
10 Years 90
What is the cost ceiling in
Rs. And Pay Band for HBA?
Cost of House should not
exceed 134 times of the Pay in
Pay Band, subject to minimum
of Rs. 7.5 Lakhs and maximum
of Rs. 30 Lakhs 91
For enlarging living
accommodation in a existing
house, what is the quantum
of advance eligible in terms
of pay band and amount?
34 times of Pay Band or
92
How much times HBA
is admissible for an
officer during the
entire service?
Only One 93
What is the time limit
for purchase of Land
after getting HBA?
2 Months 94
What is the time limit
for purchase of
house after getting
HBA?
3 Months 95
What is the time limit for
construction of house
after getting HBA?
18 Months. (Extension of time –
limit is permissible upto one year by
the Head of Department and for a
longer period GOI) 96
What is the percentage of
discount an officer can get
on the interest of HBA,
who undergoes
sterilization?
½% 97
Within what period
the entire amount of
HBA together with
interest is repayable?
20 Years (180 Monthly instalment
for Principle and 60 for Interest)
98
Are Delhi Police
employee and their
families eligible for
CGHS?
Yes 99
If an employee or a member of
his family covered under CGHS
falls ill at a place not covered
under CGHS, treatment shall be
admissible under which rules?
CS (MA) 100
What is the monthly contribution of
CGHS in terms of Grade Pay of Govt.
employee (w.e.f. 01/06/2009)?
Grade Pay Monthly Contribution
Up to 1650/- 50/-
1800/- to 2800/- 125/-
4200/- 225/-
4600/- to 6600/- 325/-
7600/- and above 500/- 101
What is the entitlement
hospital accommodation in
terms of Pay in the Pay Band?
Up to 13950/- Gen. Ward
13960/- to 19530/- Semi Private
19540/- to 25110/- Private Ward
25120/- and above Private Ward
102
From which date children education
allowance and reimbursement of
tuition fee which were hitherto
payable separately being merged
and hence forth been known as
‘Children Education Allowance
Scheme’?
01/09/2008 103
In which cases CEA is
admissible beyond two
child?
(a) Second child birth resulting
in multiple birth.
(b) First child born after failure
of sterilization operation. 104
In the case of Govt. servant who
ceases to be in service due to
retirement, discharge, dismissal or
removal from service. May CEA be
admissible?
CEA/Hostel subsidy is payable
till the end of academic year by
the office in which the Govt.
servant worked last. 105
What is the age limit of
children for claiming CEA?
For the children other than
disabled children is 20 years
or till the time of passing XII
Class whichever is earlier. 106
Is CEA is admissible for
the children studying
through correspondence
or distance learning?
Yes 107
What is the age limit for
the benefit of CEA for
Physically/Mentally
handicapped children?
5 to 22 Years 108
What is the amount of
CEA reimbursement for
children with disabilities?
Double rate and annual
ceiling will be Rs. 30000/-
109
Is hostel subsidy is
admissible for a
child to whom CEA
is drawn?
Not admissible 110
Name the cities of Kerala and
Sikkim where the employee are
entitled to receive special
compensatory (Hill Area)
allowance?
Kerala – Wayanad
Sikkim - Gangtok 111
What is the quantum of Bad
Climate Allowance and Hill
Compensatory Allowance for
officer having Grade pay of Rs.
5400/- and above?
Bad Climate Allowance – 400/-
Hill Compensatory Allowance –
600/- 112
Is special (duty) allowance is
under Income tax Rules? Is
there any exeption?
Yes
But exempted to ST
Officers 113
Island special (duty) allowance is admissible to
civilian central govt. employee on their posting
to Andaman and Nicobar Island and
Lakhsadweep. This is in lieu of special (duty)
allowance. In addition to Island special (duty)
allowance, Hard Area Allowance is also
admissible. What are the %age rates of BP+NPA
in terms of Hard Area Allowance?
(a) Areas around capital towns – 12& ½ %
(b) Difficult Area – 20%
(c) More Difficult Area – 25%
114
What is the rate of Bad
Climate Allowance per
month for officer having
Grade Pay of 5400/- and
above and less than 5400/-?
(a) For GP of 5400/- and above – Rs.
400/-
(b) Below GP of 5400/- - Rs. 200/-
115
Is benefit of two HRA is
admissible to those posted
to Andaman and Nicobar
Islands, Lakshadweep and
Ladakh?
Yes 116
Is the benefit of two HRA is
admissible to those employees who
on their transfer keep their families
in the previous station in own/hired
accommodation after vacating
Govt. accommodation due to their
transfer to NE Region, etc.?
Yes 117
Is prior permission/
sanction is necessary to
participate in Flag Day
Collections on a voluntary
basis?
No 118
Is Dies Non constitute
break in service?
No. Only the days
treated as dies non are
not counted as duty for
any purpose. 119
Will the order of break in
service affect special pay
and special allowances
and promotion through
DPC?
NO 120
Can a Govt. servant
accept awards of
monetary benefits
instituted by Private
Trusts / Foundations?
No 121
Is permission required for a
divorcee to contract a
second marriage with a
divorcee or a person having
no spouse living?
No 122
Under which act Dower or
Mahar in Muslim
community is free from
dowry act?
Muslim personal law – Section
2, Dowry Prohibition Act, 1961
(Act 28 of 1961) 123
DA is sanctioned twice a year,
payable from 1 January and 1 July.
st st
The Twelve monthly average price
index above which point is
determined twice in a year and for
which period ending?
115.76 Points for the period
ending December and June. 124
During leave preparatory
to retirement DA is
admissible for how many
days of leave spent in
India?
300 Days 125
Is DA admissible during
extraordinary leave or for
any period of leave
preparatory to retirement
spent outside India?
No 126
How many class of city in respect of
HRA? What are they and what is the
percentage (of Basic Pay + NPA) of
HRA for those classes?
3 Classes. i.e. X, Y & Z
X – 30%, Y – 20% &
Z – 10% 127
During suspension
HRA is admissible for
how many days?
180 Days. Beyond this period,
payment will be subject to
furnishing the required
certificates. 128
During Temporary Transfer HRA
is admissible upto how many
days at the rates applicable at
the old station and beyond this
period at the rates applicable
for the new station?
90 Days 129
For selection to which number of
posts in all groups, it is mandatory
to have one member from SC/ST,
one from a minority community
and one Woman member is
mandatory in the Selection
Committee?
10 or more posts. 130
What are the essential
documents essential to be
put up to Departmental
Promotion Committee?
1. Seniority List.
2. APAR.
3. Recruitment Rules.
4. List of Eligible Persons. 131
Under which cases be brought to
the notice of DPC, sealed cover
procedure is adopted in respect
of persons under cloud?
1. Govt. Servants under suspension.
2. In respect of whom a charge-sheet has
been issued and disciplinary proceedings
are pending; and
3. In respect of whom prosecution for a
criminal charge is pending. 132
In what periodicity sealed cover
cases is to be reviewed to
assess the progress made in the
disciplinary proceedings /
criminal prosecution?
Six Months 133
If a sealed cover case is not concluded even
after what period since the first DPC, and if
the affected officer is not under
suspension, the Appointing Authority may,
after review, put up the case in the next
DPC to consider suitability of the officer for
ad hoc promotion?
Two Years 134
If a Govt. servant is transferred to
foreign service during leave, from
which date the foreign service
commences and no leave salary will
be paid after this date?
From the date of
the order. 135
Whose sanction is
required to receive
Gratuity or Pension from
the foreign employer?
GOI 136
An executive action whereby a
Govt. servant is kept out of duty
temporarily pending final action
against him for criminal offences or
acts of indiscipline, delinquency,
misdemeanour, etc. is called?
Suspension 137
What is the time limit beyond which
a Govt. servant detained in custody
on a criminal charge or otherwise, is
deemed to have been placed under
suspension. However, issue of
formal order of suspension is
necessary?
48 Hours 138
What will the treatment of
suspension, if, in its
duration, the Govt. Servant
dies?
Suspension order abates and the
period is treated as duty. Pay & All. And
retirement / leave encashment
benefits are admitted under normal
rules. 139
What is the quantum of
immediate monetary relief
to the family, if an employee
dies while in service?
Two month’s Basic Pay of the
deceased Govt. servant subject
to a maximum of Rs. 8000/-140
