General Financial Rules 2017
General Financial Rules 2017
General Financial Rules 2017
Financial Management
1. All moneys received by or on behalf of the Government either as dues of Government or for
B. within 24 hours
C. as soon as possible
D. without delay
2. 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
3. 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
D. Departmental Account
4. 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
C. Public Account
D. Departmental Account
5. The Head of Account to which public moneys shall be credited and the withdrawal of
D. Treasury Rules
6. Subject to any general or special orders issued by a Department of the Central Government,
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.
B. Ministry of Finance
D. Niti Aayog
7. 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
D. Directorate of Estate
8. The detailed rules and procedure, regarding the demand and recovery of rent of
A. GAR 1990
B. R&P 1983
C. GFR 2017
D. departmental regulations of the departments in charge of those
buildings
9. Who shall watch the realization of miscellaneous demands of Government, not falling under
the ordinary revenue administration, such as contributions from State Governments, Local
D. Department of Revenue
10. Subject to any general or special orders issued by the Government Departments of the
_____________ shall submit to the Audit Officer and the Accounts Officer concerned
A. Ministry of Railways
B. Ministry of Defence
C. Department of Post
D. Department of Telecommunication
A. Monthly
B. Quarterly
C. Six-monthly
D. Annually
12. The above mentioned statement of remission of revenue shall be submitted to the Audit
A. 31st March
B. 1 st April
C. 1 st June
D. 30th September
13. 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
A. Below Rupees one hundred (100)
14. Who may make rules defining remissions and abandonments of revenue for the purpose of
B. President
C. Ministry of Finance
D. Departments of the Central Government and Administrators concerned
15. Standards of financial propriety have been referred to in the GFR under Rule
A. 19
B. 20
C. 21
D. 22
16. The financial powers of the Government, which have not been delegated to a subordinate
A. President
B. Parliament
C. Union Cabinet
D. Finance Ministry
17. The duties and responsibilities of a controlling officer in respect of funds placed at his
B. that the expenditure is incurred for the purpose for which funds have been provided.
18. 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
A. the President
B. the Parliament
D. Ministry of Finance
19. 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
or abolition of posts. (iv) Sanctions for handing over charge and taking over charge, etc.
A. i, ii and iii
C. i, iii and iv
20. State whether true or false Sanction of Contingent expenditure incurred under the powers
A. True
B. False
21. A sanction for any fresh charge shall, unless it is specifically renewed, lapse if no payment in
regulations or is specified in the sanction itself, it shall lapse on the expiry of such
periods; or
B. 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
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.
the
B. GAR 1990
C. GFR 2017
24. 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
A. when such loss has been made good by the party responsible for it.
C. 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
25. Petty losses are losses not exceeding (need not be reported) in terms of GFR 2017
A. 2000/-
B. 5000/-
C. 10000/-
D. 25000/-
26. Cases involving serious irregularities shall not be brought to the notice of
A. Financial Adviser
A. Single stage
B. two stages
C. three stages
shall be submitted to
D. the Parliament
29. State whether true or false An amount lost through misappropriation, defalcation,
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.
A. True
B. False
30. In cases of loss to Government on account of culpability of Government servants, the loss
C. HoD concerned
the transaction.
31. If any recoveries are made from the erring Government officials in cash, the receipt will be
the transaction.
32. All cases involving loss of Government money arising from erroneous or irregular issue of
D. Audit/Account Officer
33. 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
A. 10000/-
B. 25000/-
C. 50000/-
D. 100000/-
34. 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
A. 25000/-
B. 50000/-
C. 100000/-
D. 150000/-
35. Pick the incorrect one regarding submission of any files categorized as ‘Secret’ or ‘Top
this fact, who will then deal with it in accordance with the standing
instructions for handling and custody of such classified documents.
2. Presentation of Budget/ Annual Financial Statement to Parliament is made under the provision
of Article
A. 112 (1)
B. 112 (2)
C. 113 (1)
D. 113 (2)
3. Who shall arrange to lay Budget/ Annual Financial Statement before both the Houses of
Parliament
A. Concerned Ministry/Department
B. CGA
C. Finance Minister
4. The provisions for preparation, formulation and submission of budget to the Parliament are
contained in Articles
A. Estimates of all revenues expected to be raised during the financial year to which the budget
relates
B. Estimates of all expenditure for each programme, scheme and project in that financial year;
C. Estimates of all interest and debt servicing charges and any repayments on loans in that
financial year;
6. State whether true or false The accounting heads under which major tax and non-tax revenues
are collected shall be prescribed by the administrative Ministry in consultation with the Budget
B. False
7. The rates of user charges should be linked with appropriate price indices and reviewed at least
A. every year
8. The expenditure Charged on the Consolidated Fund and expenditure for which a vote of the
9. The estimates for expenditure for which vote of Lok Sabha is required shall be in the form of
A. Vote on Account
D. Vote on Demand
A. Major Head
B. Minor Head
C. Primary Head
D. Object head
11. State whether One Demand for Grant is presented in respect of each Ministry or Department
and under no circumstances more than one Demand for Grant in respect of a single Ministry or
B. False
A. single level
B. two levels
C. three level
D. four levels
C. The Detailed Demands for Grants, for consideration by the “Public Account
Committee (PAC) of the Parliament, are laid on the Table of the Lok Sabha by
time.
14. The heads under which provision for expenditure shall be made in the Demands for Grants or
A. CGA
B. CAG
16. Outcome Budget Statement is prepared by Department of Expenditure in consultation with the
A. Union Cabinet
B. Finance Commission
C. NITI Aayog
D. Public Account Committee
17. The budget statement linking outlays against each scheme/project with the
A. Performance Budget
B. Output Budget
C. Deliverable Budget
D. Outcome Budget
19. If the Appropriation Bill seeking authorization of the Parliament to make expenditure in
consonance with the Budget proposal is likely to be passed after the start of the financial year to
which it corresponds then pending the completion of the procedure prescribed in Article 113 of
the Constitution for the passing of the Budget, to cover expenditure for a brief period the
A. Vote on Credit
B. Vote on Demand
C. Vote on Account
D. Credit on Demand
21. State whether true or false Funds made available under Vote on Account may be utilized for
A. True
B. False
22. A copy of the entries made in GFR 5 during the preceding month shall be sent by the officer
maintaining it, to the Head of the Department or other designated Controlling Officer on
23. State whether true or false This statement shall also include adjustment of an inward claim,
etc., communicated by Pay and Accounts Officer directly to the DDO (and not to his Grant
Controlling Officer). If there are no entries in the register in any month, a statement need not
be sent.
A. True
B. False
24. To monitor the receipt of the returns from DDOs, the Controlling Officer will maintain a
broadsheet in Form
A. GFR 3
B. GFR 4
C. GFR 5
D. GFR 6
25. Pick the correct one regrading examining the point by the Controlling Officer on receipt of the
returns from DDOs.
(i) that the accounts classification has been properly given (ii) that progressive expenditure
has been properly noted and the available balances worked out correctly (iii) that
expenditure up-to-date is within the grant or appropriation (iv) that the returns have been
signed by Disbursing Officers. Where he finds defects in any of these respects, he shall take
A. i, ii and iii
B. i, ii and iv
26. 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 Form
A. GFR 5
B. GFR 6
C. GFR 7
D. GFR 9
27. On receipt of all the necessary returns, the Head of the Department shall prepare a
consolidated account showing the complete expenditure from the grant or appropriation at his
A. GFR 7
B. GFR 8
C. GFR 9
D. GFR 10
28. Who shall be responsible for the monthly reconciliation of the figures given in the accounts
maintained by the Head of the Department with those appearing in the Accounts Officer’s
books?
A. DDOs shall maintain a Bill Register in Form TR 28-A, and note all bills presented for
payment to the PAO in the register. Payment details shall be noted in the appropriate
B. The PAOs shall furnish to each of the DDOs including Cheque –drawing DDOs, an extract
from the expenditure control register or from the Compilation Sheet every month.
C. The DDO shall furnish to the PAO a certificate of agreement of the figures as
per his books with those indicated by the PAOs by the 15th day of the month
D. The Principal Accounts Officer (or PAO wherever payments, relating to a grant are handled
wholly by a PAO) of each Ministry, shall send a monthly statement showing the expenditure
vis-à-vis the Budget provision under the various heads of accounts to the Heads of
Departments responsible for overall control of expenditure against grant of the Ministry as a
whole.
30. The Head of the Department shall furnish a quarterly certificate to the Principal Accounts
Officer certifying the correctness of the figures relating to Grant for the quarter by
B. the 15th of the second following month after the end of quarters
D. the last day of second following month after the end of quarters
31. The Departments of the Central Government shall obtain from their Heads of Departments and
other offices under them the departmental figures of expenditure in Form GFR 8 by
32. A Broadsheet shall be maintained by the Departments of Central Government or each Head of
Department and other authorities directly under them, to watch the prompt receipt of the
A. GFR 9
B. GFR 10
C. GFR 11
D. GFR 11
33. In order to maintain proper control over expenditure, a Controlling Officer shall obtain from
the spending authorities liability statements in Form GFR 3-A every month, starting from the
month of
A. April
B. June
C. September
D. October
A. GFR 2
B. GFR 3
C. GFR 3A
D. GFR 6
35. Ultimately responsible for the control of expenditure against the grant/appropriation is
A. Head of Department
B. Accounts Officer
36. The Accounts Officer shall not allow any payment against sanctions in excess of the Budget
A. Head of Department
B. Chief Controller of Account
profitably utilised shall not be surrendered to Government before the end of the year. No
A. True
B. False
Form
A. GFR 1
B. GFR 2
C. GFR 3
D. GFR 4
41. In all orders sanctioning re-appropriation, the reasons saving and excess and affected primary
units (secondary units, wherever necessary shall be invariably Stated for amount of
A. Rupees 50 thousand or over
A. By Supplementary Grant
B. By Excess Grant
A. 266 (1)
B. 267 (1)
C. 266 (2)
D. 267 (2)
45. The procedure for obtaining an advance from the Contingency Fund and recoupment of the
C. Treasury Rule
D. GAR 1990
46. Who appears before the Committee on Public Accounts and any other Parliamentary
A. Head of Department
B. CCA
C. CAA
D. Financial Advisor
A. CGA
B. C&AG
A. CGA
B. C&AG
3. Accounts of the Union Government shall be submitted to the President of India, preferably
within
4. Who shall cause Accounts of the Union Government to be laid before each House of
Parliament?
A. Finance Minister
B. Union Cabinet
C. C&AG
D. President
5. The Accounts of the Union Government shall be kept in such form as the President may, on
the advice of the Comptroller and Auditor General of India, prescribe as given in Article
A. 148
B. 149
C. 150
D. 151
6. Who is responsible for prescribing the form of accounts of the Union and States, and to
frame, or revise, rules and manuals relating thereto on behalf of the President of India on
the advice of the Comptroller and Auditor General of India?
A. Accountant General
B. CCA
C. CAA
D. CGA
B. credit basis
C. accrual basis
D. any of the above
A. single part
B. two parts
C. three parts
D. four parts
A. Consolidated Fund is divided into two Divisions, namely, ‘Revenue’ and ‘Capital’
divisions.
B. The Revenue Division comprises two sections namely Receipt Heads (Revenue
Account) dealing with the proceeds of taxation and other receipts classified as
revenue and the section ‘Expenditure Heads (Revenue Account)’ dealing with the
D. These sections are in turn divided into sectors such as ‘General Services’, ‘Social and
services are grouped corresponding to the sectors of classification and which are
10. Contingency Fund of Union Territories are set up by the Government of India under
11. Transactions relating to debt (other than those included in Part-I), reserve funds, deposits,
A. Consolidated Fund
B. Contingency Fund
C. Public Account
D. Departmental Fund
12. The classification of transaction in Government Accounts shall have closer reference to
A. Function/Programme/Activity
B. Department/Ministry
A. 4 tiers
B. 5 tiers
C. 6 tiers
D. 7 tiers
A. The List of Major and Minor Heads of Accounts of Union and States is maintained
Accounts)
B. CGA is authorised to open a new head of account on the advice of the C&AG under
Sub/Detailed Heads required under the Minor Heads falling within the
Consolidated Fund of India subject to certain restriction.
16. The Object Heads have been prescribed under Government of India’s Orders below Rule 8
of
A. R&P 1983
B. GFR 2017
C. GAR 1990
D. Delegation of Financial Power Rules
17. State whether true or false In cases of doubt regarding the Head under which a transaction
should be accounted, the matter shall be referred to the Principal Accounts Officer of the
Ministry/Department concerned for clarification of the Ministry of Finance and the CA&G,
wherever necessary.
A. True
B. False
18. RBI shall nominate a bank to function as Accredited Bank of a Ministry or Department, in
A. CGA
B. C&AG
C. PAO
D. Finance Minister
19. Pick the correct ones (i) Public Financial Management System (PFMS) an integrated
Financial Management System of CGA shall be used for sanction preparation, bill
processing, payment, receipt management, Direct Benefit Transfer, fund flow management
and financial reporting. (ii) All the payment, to the extent possible, shall be released ‘just-
in-time’ by the Ministries through PFMS. (iii) Detailed Demand for Grants (DDG), as
approved, must be uploaded on PFMS by the end of the financial year. (iv) All the re-
appropriation orders, surrender order shall be generated through PFMS system. (v) All
B. i, ii, iv and v
21. Transaction charges for the financial intermediaries facilitating DBT payments shall be paid
as stipulated by
A. Union Cabinet
B. Ministry of Finance
A. CCA
B. CGA
C. C&AG
guidance of
A. CCA
B. CGA
C. C&AG
A. CAA
B. CGA
C. C&AG
B. CCA
C. CA&G
D. CGA
26. State whether true or false Appropriation Accounts pertaining to Departments of Posts and
Defence Services shall be prepared and signed by the Secretaries to the Government of
India in the Department of Posts and Ministry of Defence respectively and that of Ministry
A. True
B. False
27. Accounts showing under the respective Heads the annual receipts and disbursements and
B. Finance Accounts
C. Proforma Accounts
D. Balance Sheet
Posts and Ministries of Defence and Railways and transactions under Public Account of
A. CGA
B. C&AG
D. Finance Minister
A. CGA
B. C&AG
D. Finance Minister
30. The certified Annual Accounts and the Reports relating to the accounts shall be submitted
by the Comptroller and Auditor General of India to the President in accordance with the
provisions of
A. CGA
B. C&AG
C. DRSC
D. Finance Minister
32. State whether true or false Details of the financial stakes of the Administrative Ministries /
A. True
B. False
B. This includes the maintenance of suitable Manufacturing, Trading, Profit & Loss
34. Proforma accounts of regular Government Workshops and Factories shall be kept in
A. GAR, 1990
B. R&P, 1983
C. GFR, 2017
D. Departmental regulations.
A. Divisional Officer
B. CCA
C. Accounts Officers
D. CGA
36. Proforma accounts relating to Public Works shall be prepared by the Accounts Officers in
A. Departmental regulations
C. GAR, 1990
D. Works Manual.
37. Where commercial accounts are maintained for the purpose of assessment of the cost of an
article or service, who shall ensure that adequate regulations are framed with the approval
of Government in order to ensure that the cost deduced from the accounts is accurate and
true?
B. CAG
C. CGA
D. CCA
38. Subsidiary accounts and statements shall be submitted on such date as may be required by
to the
A. CCA
B. CAA
C. CGA
D. Accounts Officer
39. Subsidiary accounts and statements shall be appended each year to the
A. Appropriation Accounts
B. Finance Accounts
C. Departmental Accounts
D. Balance Sheet
40. The Personal Deposit Account shall be authorised to be opened by a special order by the
A. CAA
B. CCA
C. CGA
D. C&AG
41. Every personal deposit account so authorised to be opened, shall form part of the
A. Consolidated Fund
B. Contingency Fund
C. Public Account
B. GAR, 1990
C. GFR, 2017
D. Accounts Code
43. In relation to Civil and Criminal Courts’ deposits, Personal Deposit Account to be opened in
favour of the
C. Bar Council
44. State whether true or false Officers commanding units and others concerned in the
A. True
B. False
45. Significant expenditure incurred with the object of acquiring tangible assets of a permanent
A. Assets expenditure
B. Capital expenditure.
C. Revenue expenditure
D. At discretion of HoD
46. Charges on maintenance, repair, upkeep and working expenses, which are required to
maintain the assets in a running order as also all other expenses incurred for the day to day
classified as
A. Revenue expenditure
B. Capital expenditure
C. Major Expenditure
D. Contingent Expenditure
Capital Head.
from ordinary revenues derived from taxes, duties, fees, fines and similar items of
48. Charges for re- placement of all wastage or depreciation of property originally provided out
A. Revenue Expenditure
B. Capital Expenditure
C. Contingent Expenditure
D. At discretion of HoD
49. The cost of genuine improvements, which enhance the useful life of the asset whether
debited to
A. Revenue Expenditure
B. Capital Expenditure
C. Contingent Expenditure
D. At discretion of HoD
flood, fire, earthquake, enemy action, etc., shall be charged to Capital, or to Revenue, or
divided between them, depending upon whether such expenditure results in
creation/acquisition of new assets or whether it is only for restoring the condition of the
A. HoD
B. Government
C. Ministry of Finance
D. Accounts Office
51. The allocation between capital and revenue expenditure on a Capital Scheme for which
separate Capital and Revenue Accounts are to be kept, shall be determined in accordance
with such general or special orders as may be prescribed by the Government after
A. CGA
B. CCA
C. C&AG
D. Niti Aayog
52. Capital receipts accruing during the process of construction of a project, shall be classified
as
A. Revenue Receipt
B. Misc. Receipt
C. Contribution
53. Receipts and recoveries on Capital Account in so far as they represent recoveries of
B. Revenue Receipt
C. Misc. Receipt
D. Contribution
54. State whether true or false Where loans outstanding against Public Sector Undertakings are
Undertakings, the approval of the Ministry of Finance to such proposals, shall be obtained
B. False
55. For capital outlay provided otherwise (other than out of specific loan raised by the Govt.),
interest shall be charged at the rate of interest to be determined each year by the
A. 2 years
B. 3 years
C. 5 years
D. 10 years
57. The Central Government (which includes Union Territories) and the State Governments
have agreed under reciprocal arrangements not to prefer petty and isolated claims for an
A. 5000/-
B. 7500/-
C. 10000/-
D. 15000/-
58. If a doubt arises as to whether a particular claim would fall within or outside the purview of
the proposed arrangement between the Central Government (which includes Union
A. Central Govt.
C. mutual consultation
D. Parliament.
59. In the case of Projects, jointly executed by several Governments, where the expenditure is to
A. Revenue receipt
D. abatement of charges
60. A five years’ contract shall be offered to the State Government during which the Central
Government would pay the fixed sum per annum for the work, If the charges are found to
be reasonable and do not exceed for any individual item (or connected group of items)
A. 10000/-
B. 25000/-
C. 50000/-
D. 100000/-
61. An annual statement of proposed charges from the State Government at the time of
preparation of the Budget shall be necessary, if the amount agreed upon exceeds
A. 25000/-
B. 50000/-
C. 75000/-
D. 100000/-
62. Claims of State Governments, on account of the extra cost of agency functions entrusted to
them under
A. Article 258
B. Article 259
C. Article 261
D. Article 263
63. The date up-to which Inter-Governmental adjustments can be carried out as the books of
RBI for the month of March are closed on this very date
A. 7th April
B. 15th April
C. 20th May
D. 1st June
parties or other Governments (including local funds and Governments outside India), shall
in all cases, be classified as
A. Reduction of Expenditure
B. Receipts
C. Contribution
65. When a Government undertakes a service merely as an agent of a private body, the recovery
of entire cost of the service rendered shall be taken
A. Reduction of Expenditure
B. Receipts
C. Contribution
66. State whether true or false Any relief in respect of payment for services rendered or supplies
made to any outside body or fund shall ordinarily be given through a remission of dues
A. True
B. False
the Central Government, the other half being recovered, as far as practicable, from
the foreign country, failing which the foreign country’s share will also be borne by
by the Central Government under Entry 10 of the Union List, subject to such
C. Where streams or other watercourses form the boundaries and where the ordinary
principle of median line applies, the Government concerned will bear the cost of
D. The arrangement in (a) above i.e. bearing half the maintenance charges pertaining
divided into
69. All claims shall ordinarily be preferred between Departments, both commercial and non-
commercial of the Central Government, within the same financial year and not beyond
A. 2 years from the date of transaction.
contained in Chapter 4 of
A. R&P 1983
B. GAR,1990.
C. GFR, 2017
D. Treasury Rules
71. Between different Departments of the same Government, the recoveries effected for services
A. Revenue Income
B. Misc. Income
C. Deposit Receipt
D. deposit receipt
73. Where a commercial department acts as an agent for the discharge of functions not
germane to the essential purpose of the Department, the recoveries shall be taken as
A. Revenue Income
B. Misc. Income
C. Reduction of expenditure
D. Deposit Receipt
74. Recoveries of fees for purchase, inspection, etc., effected by the Central Purchase
D. deposit receipt
75. State whether true or false Recoveries effected from another Department of the same
Government which are to be classified as deduction from the gross expenditure, shall be
shown in the relevant Demand for Grant as “below the line” recovery under the appropriate
A. True
B. False
76. Fill in the blank In the case of Government Departments and undertakings declared as
charging the average of the percentage for ___________ of service based on the rates of
A. 10th years
B. 12th years
C. 15th years
D. 20th years
1. Works which add capital value to existing assets but do not create new assets are called
A. Original Works
B. Repair Works
C. Minor Works
D. Contingent Works
2. New constructions, site preparation, additions and alterations to existing works, special
A. Original Works
B. Repair Works
C. Minor Works
D. Contingent Works
3. Subject to certain conditions a Ministry or Department at its discretion may directly execute
A. 10 lakhs
B. 15 lakhs
C. 20 lakhs
D. 30 lakhs
4. A Ministry or Department may, at its discretion, assign to any Public Works Organisation
(PWO) repair works estimated to cost above Rupees 30 Lakhs and original/minor works of
A. above 50 lakh
B. above 1 crore
C. above 2 crore
D. any value
5. Pick the incorrect one No works shall be commenced or liability incurred in connection with
it until
A. administrative approval has been obtained from the appropriate authority in each
case.
B. sanction to incur expenditure has been obtained from the competent authority.
C. a properly detailed design has been sanctioned; while designing the projects etc,
D. funds to cover the charge during the year and beyond till completion of
6. State whether true or false For purpose of approval and sanctions, a group of works which
forms one project, shall be considered as one work. Therefore, approval or sanction of
higher authority is not required as cost of each particular work in the project is within the
A. True
B. False
A. 1 lakh to 10 lakh
B. 2 lakh to 15 lakh
C. 3 lakh to 20 lakh
D. 5 lakh to 30 lakh
8. Limited tenders will be called for works costing less than Rupees
A. 1 lakh
B. 2 lakh
C. 5 lakh
D. 10 lakh
9. To review the progress of the work, the Administrative Ministry or Department will set up a
Finance (Internal Finance Wing) and the Executing Agency when the estimate cost of
10. The Review Committee shall have the powers to accept variation within
1. An authority competent to incur expenditure may sanction the purchase of goods required
B. Departmental Regulations
C. R&P
D. GFR
2. The terms rate contract pertains to
A. Ministries/Departments
B. DGS&D
C. Ministry of Finance
A. Government Money
B. Government e-marketing
A. Up to Rs.50,000/- through any of the available suppliers on the GeM, meeting the
B. Above Rs.50,000/- and up to Rs.30,00,000/- through the GeM Seller having lowest
price amongst the available sellers, of at least three different manufacturers, on GeM,
C. Above Rs.30,00,000/- through the supplier having lowest price meeting the requisite
quality, specification and delivery period after mandatorily obtaining bids, using
5. The Ministries/Departments shall l project their Annual Procurement Plan of goods and
between
A. 1 to 2 years
B. 1 to 3 years
C. 2 to 3 years
D. 2 to 5 years
7. If a procuring entity determines that the bidder has breached the code of integrity it may
debar a bidder or any of its successors from participating in any procurement process
A. 10000/-
B. 15000/-
C. 25000/-
D. 50000/-
recorded by the competent authority up-to the certain has been given in GFR under Rule
A. 145
B. 147
C. 150
D. 154
10. Purchase of goods on each occasion may be made on the recommendations of a duly
11. Purchase of goods on each occasion may be made on the recommendations of a duly
constituted Local Purchase Committee has been referred to in GFR under Rule
A. 151
B. 154
C. 155
D. 157
12. State whether true or false It is desirable, however, not mandatory for all
Ministries/Department s of the Central Government, their attached and Subordinate Offices
and Autonomous /Statutory Bodies to publish their tender enquiries, corrigenda thereon and
B. False
13. It is mandatory for Ministries/ Departments to receive all bids through e-procurement
portals in respect of all procurements. These instructions will not apply to procurements
A. Multinational Companies
C. DGSD Rate
14. Advertised Tender Enquiry should be resorted for procurement of goods of estimated value
of Rupees
16. Ordinarily, from the date of publication of the tender notice or availability of the bidding
document for sale, whichever is later the minimum time to be allowed for submission of bids
should be
A. 2 weeks
B. 3 weeks
C. 4 weeks
D. 7 weeks
17. Where the bids from abroad are also to be obtained, the minimum period should be kept as
is up to Rupees
A. 10 lakh
B. 15 lakh
C. 20 lakh
D. 25 lakh
19. Copies of the bidding document should be sent directly by speed post/registered
post/courier/ email to firms which are borne on the list of registered suppliers for the goods
in question under
C. four
D. six
21. Purchase through Limited Tender Enquiry may be adopted even where the estimated value
A. The competent authority in the Ministry or Department certifies that the demand is
urgent and any additional expenditure involved by not procuring through advertised
C. The sources of supply are definitely known and possibility of fresh source(s) beyond
bids may be obtained in two parts- Technical bid and Financial bid.
B. Technical bid consists of all technical detail s along with commercial terms and
conditions and Financial bid indicating item-wise price for the items mentioned in the
technical bid.
C. The technical bid and the financial bid should be sealed by the bidder in
separate covers duly super-scribed and both these sealed covers are
submitted separately.
D. The technical bids are to be opened by the purchasing Ministry or Department at the
stage financial bids of only these technically acceptable offers should be opened after
intimating them the date and time of opening the financial bid for further evaluation
23. Procurement from a single source may be resorted to in the following circumstances except:
A. It is in the knowledge of the user department that only a particular firm is the
B. In a case of emergency and reason for such decision is to be recorded and approval of
of equipment (on the advice of a competent technical expert and approved by the
competent authority), the required item is to be purchased only from a selected firm
25. An online real-time purchasing technique utilised by the procuring entity to select the
successful bid, which involves presentation by bidders of successively more favourable bids
A. Electronic Procurement
B. Electronic Reverse Auction
D. Electronic Deliberation
26. State whether true or fasle Maintenance contract(s) of suitable period either with the supplier
of the goods or with any other competent firm, not necessarily the supplier of the subject
goods is/are especially needed for sophisticated and costly equipment and machinery.
A. True
B. False
27. To safeguard against a bidder’s withdrawing or altering its bid during the bid validity period
in the case of advertised or limited tender enquiry, Bid Security is obtained. Bid Security is
also called
A. Security Deposit
B. Performance Deposit
C. Work Guarantee
D. Earnest Money
B. Suppliers registered with the Central Purchase Organisation or the concerned Ministry
or Department.
D. None
30. The bid security is normally to remain valid for a period of
31. Bid securities of the unsuccessful bidders should be returned to them at the earliest after
expiry of the final bid validity and latest on or before the
32. Performance Security should be for an amount of (of the value of the contract as specified in
A. 2 to 5%
B. 5 to 10%
C. 5 to 15%
D. 10 to 15%
33. Period for which Performance Security should remain valid beyond the date of completion of
A. 30 days
B. 45 days
C. 60 days
D. 90 days
34. Advance payments for procurement of goods and services may be made in cases advance
payment demanded
36. In case of advance to a State or Central Government agency or a Public Sector Undertaking,
37. In case of maintenance contract, the amount of advance should not exceed the amount
payable for
38. Ministries or Departments of the Central Government may relax the ceilings (including
percentage laid down for advance payment for private firms) in consultation with
A. CGA
B. CA&G
39. State whether true or false if a firm quotes NIL charges/consideration, the bid shall be given
priority and be treated as lowest one as it will most economical to the State”
A. True
B. False
member of the purchase Committee should be reporting directly to any other member of such
A. Rs. 10 lakhs
B. Rs. 25 lakhs
C. Rs. 50 lakhs
D. Rs. 1 crore
41. State whether true or false Disclosure by the bidder of any previous transgressions made in
respect of code of integrity with any entity in any country during the last five (05) years or of
A. True
B. False
42. Services typically involve providing expert or strategic advice is called
A. Consulting Service
B. Non-consulting Services
C. Advisory Services
D. Management Services
43. Preparation of a long list of potential consultants may be done on the basis of formal or
activities, Chambers of Commerce & Industry, Association of consultancy firms etc. Where
A. 10 lakh
B. 15 lakh
C. 25 lakh
D. 40 lakh
44. “Expression of Interest” should be sought where the estimated cost of the consulting services
is
Department.
B. Consultancy Evaluation Committee (CEC) constituted by the Ministry of Finance
49. The weight age of the technical parameters i.e. non- financial parameters in no case should
exceed
A. 30%
B. 50%
C. 60%
D. 80%
A. Contingent Services
B. Labour Services
C. Non-consulting Services
list of likely and potential contractors on the basis of formal or informal enquiries from
scrutiny of ‘Yellow pages’, and trade journals, if available, web site etc.
C. For estimated value of the non-consulting service above Rs.10 lakhs The Ministry or
Department should issue advertisement in such case should be given on Central Public
1. Who should certify that he has actually received the material and recorded it in the
A. The Store-keeper
B. The cashier
A. Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. - GFR 22
B. Consumables such as office stationery, chemicals, maintenance spare parts etc - GFR
23
C. Library books - GFR 24
3. Calculation of the charges to be recovered from the local bodies, contractors and others for
A. Issue Rate
B. Schedule of Rate
C. Market Rate
D. Historical cost.
4. Fixed assets should be verified at least once in
A. a six-month
B. a year
C. a two year
D. a three year
5. A physical verification of all the consumable goods and materials should be undertaken at
least once in
A. a month
B. a six-month
C. a year
D. a two year
6. A material shall generally be considered surplus if it remains in stock for over______
A. a year
B. two years
C. three years
D. four years
A. Complete physical verification of books should be done every year in case of libraries
B. For libraries having more than 20000 volumes and up to 50000 volumes, such
D. Loss of five volumes per 1000 volumes of books issued/consulted in a year may be
negligence. However, loss of a book of a value exceeding Rs. 1,000/- (Rupees One
thousand only) and rare books irrespective of value shall invariably be investigated
A. GFR 10
B. GFR 11
C. GFR 14
D. GFR 16
9. Pick the correct one
i. Surplus or obsolete or unserviceable goods of assessed residual value above Rupees 2,00,000 should
be disposed of by either obtaining bids through advertised tender or public auction.
ii. For surplus or obsolete or unserviceable goods with residual value less than Rupees 200000, the
mode of disposal will be determined by the competent authority
iii. Certain surplus or obsolete or unserviceable goods such as expired medicines, food grain,
ammunition etc., which are hazardous or unfit for human consumption, should be disposed of or
destroyed immediately by adopting suitable mode so as to avoid any health hazard and/or
environmental pollution and also the possibility of misuse of such goods.
iv. Surplus or obsolete or unserviceable goods, equipment and documents, which involve security
concerns (e.g. currency, negotiable instruments, receipt books, stamps, security press etc.) should be
disposed of/ destroyed in an appropriate manner to ensure compliance with rules relating to official
secrets as well as financial prudence.
A. i, ii and iii
C. i, iii and iv
10. If a bid is accepted during the process of auctioning the disposal, earnest money should
immediately be taken on the spot from the successful bidder. The amount of the earnest
money should be
11. If a Ministry or Department is unable to sell any surplus or obsolete or unserviceable item
in spite if its attempts through advertised tender or auction, it may dispose of the same at its
scrap value with the approval of the competent authority in consultation with
A. HoD
B. Finance division
C. Accounts Officer
D. Legal Division
12. A sale account should be prepared for goods disposed of in Form GFR 11 duly signed by the
B. Head of Department
D. Accounts Officer
A. R&P 1983
B. GAR 1990
C. GFR 2017
14. Losses due to depreciation shall be analysed, and recorded under following heads except
A. normal fluctuation of market prices
A. i, ii and iii
B. i, iii and iv
C. ii, iii and iv
D. All of the above
2. The various classes of contracts and assurances of property, which may be executed by
different authorities, are specified in the Notifications issued from time to time by the
A. Ministry of Finance
B. Ministry of Law
C. Ministry of Trade & Commerce
D. Ministry of Industries
3. The powers of various authorities, the conditions under which such powers should be
exercised and the general procedure prescribed with regard to various classes of contracts
4. State whether true or false The modifications in standard forms of contracts should be
A. True
B. False
5. A Ministry or Department may, at its discretion, make purchases by issuing purchase orders
A. Rs. 200000/-
B. Rs. 250000/-
C. Rs. 300000/-
D. Rs. 500000/-
6. Tender documents include the General Conditions of Contract (GCC), Special Conditions of
Contract (SCC) and scope of work, the letter of acceptance will result in a binding contract
A. Rs. 100000-500000
B. Rs. 200000-1000000
C. Rs. 100000-1000000
D. Rs. 200000-1000000
7. A Contract document should be executed, with all necessary clauses to make it a self-
contained Contract in respect of contracts for works with estimated value and purchase of
A. turnkey works
B. maintenance of equipment
C. provision of services
D. purchase of IT products
10. State whether true or false Non-executing a contract by the Contractor or Supplier within
the prescribed period would not constitute sufficient ground for annulment of the award
A. True
B. False
11. Contract in which the price payable for supplies or services under the contract is
determined on the basis of actual cost of production of the supplies or services concerned
plus profit either at a fixed rate per unit or at a fixed percentage on the actual cost of
production is called
D. Negotiated Contract
12. Price Variation Clause can be provided only in long-term contracts, where the delivery
period extends
A. up-to 18 months
B. up-to 36 months
C. beyond 36 months
D. beyond 18 months
13. The variations under Price Variation Clause are calculated by using indices published by
Governments or
A. Chambers of Commerce
B. Chambers of Trade
C. Chambers of Industries
D. All of the threes
14. No price adjustment under Price Variation Clause will be made in favour of the supplier
A. 1%
B. 2%
C. 5%
D. 10%.
15. No price variation will be admissible beyond the original Scheduled Delivery Date for
defaults on the part of the supplier. However, it may be allowed beyond the original
Scheduled Delivery Date, by specific alteration of that date through an amendment to the
A. True
B. False
16. Copies of all contracts and agreements for purchases, and of all rate and running contracts
entered into by civil departments of the Government other than the departments like the
DGS&D should be sent to the Audit Officer and /or the Accounts officer as the case may be
18. No claim for the payment from contractor shall be entertained after the lapse of
19. Monthly review should be made of all bank guarantees or other instruments expiring
A. within 6 months
B. after 6 months
C. within 3 months
D. after 3 months
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