Typeset by

SWAMY PUBLISHERS (P) LTD.

Sandhya Mansions, 236, R. K. Mutt Road
Post Box No. 2468, Raja Annamalaipuram
CHENNAI 600 028
MULTIPLE CHOICE QUEST*ONS
1. The Consolidated. Fund ofIndia is defined under which Article of the
FOR Constitution?
NOT FIRST EDITION-2018 (a) Article 266(1) (b) Article 267 (1)
(c) Article 268 (1) () Article 269 (1)
6162147/S
PSPM6
2. How is the financial year defined in the General Financial Rules?
(a) lst July to 30th June
(6) lst November to 31st October
(c) lst January to 31st December
The artistic work and trade mark appearing on the wrapper are the () lst April to 31st March
sole property of the publishers and hence any reproduction in any
form, or imitation thereof constitute unlawful acts attracting action.
3. Which Ministry has the powers to modify the systems and procedures
(3|279 established by the General Financial Rules?
(a) Ministry of Defence LU(6) Ministry of Finance
Complaits regarding binding mistakes or missing
attended only if received within one month of purchase. No part of (c) Ministry of Law (d) Ministry of Corporate Affairs
this publication can be reproduced or transmitted in any form or by
any means, without prior permission of the Publishers. Although every
care has been taken to avoid errors or omissions in this publication, in 4. What are the standards of financial propriety which should be observed
spite of this, inadvertently, eTOrS might have crept in. The Authors / by an officer with regard to expenditure and payment of money from
public funds?
Publishers, do not owe any responsibility for any loss / damage to
anybody on account of any action taken based on this publication. (a) The expenditure should not be prima facie more than the occasion
All disputes are subject to Jurisdiction of Chennai Courts only: demands

NOT FOR (b) Every officer should exercise the same vigilance in respect
of expenditure incurred from public moneys as, aperson of ordinary
prudence would exercise inTespect of expenditure of his own
money
Printed at (c) No authority should exercise its powers of sanctioning expenditure
to pass an order which will be directly or indirectly to its own
SANKAR PRINTERS PVT. LTD. advantage
46/1, Main Road, Velachery
CHENNAI 600 042 () All the above
 MULTIPLE CHOICE QUESTIONS 5
OBJECTIVE
ADVANCES MADE
SWAMY'S -GFR AND
4
which have not been
delegated 9. To whom should a report regarding loss or shortage of public moneys,
of the Government, departmental revenue, stamp, opium, stores, etc. be made by any
5. The financial powers
to a subordinate
authority, shall SALE
vest in the subordinate authority?
(a) Home Ministry (a) Statutory Audit Officer (6) Next higher authority
Ministry EOR
() All the above
(6) Finance (c) Principal Accounts Officer
Training
(c) Ministry of Personnel and 10. What is the monetary limit of petty losses which nced not be reported to
(d) Ministry of External Affairs the next higher authority?
(a) 20,000 (b) ? 15,000 (c) ? 10,000 (d) ? 5,000
expenditure exceeds the budget allocation?
6. Who is responsible in case the
(a) Accounts Officer-in-charge of the
budget 11. When loss of Government money arises due to erroneous or irregular
issue of cheques, it should be reported to
(6) Controlling Oficer
(a) Head of the Department
(c) Head of Office (b) Head of Office
(d) Assistant-in-charge of budget expenditure (c) Controller-General ofAccounts
(a) Comptroller and Auditor-General
7. What are the responsibilities of a Controlling Officer with regard to
budget allocation? 12. What is the monetary limit in case of theft, fraud, et., above which the
(a) To ensure that the expenditure does not exceed the budget
case is to be reported to the Police for investigation?
allocation (a) ? s0,000 (b) 75,000 (c) ? 1,00,000 (d) ? 2,00,000
(b) To ensure that the expenditure should be incurred for the purpose for
which funds have been allotted 13. State the monetary limit up to which any loss ofimmovable property by
(c) To formulate adequate control mechanism to detect errors and fire, flood, et., can be reported by a subordinate authority to the next
irregularities and guard against waste and loss of public money higher authority
(d) All the above (a) Up to ? 5,00,000 (6) Up to 1,00,000
(c) Up to? 2,50,000 (a) Up to ? 50,000
8. Of the following, identify the sanctions which need not be endorsed to
Audit Officer.
( 14. What is a Financial Year?
SAL
(a) Sanctions relating to grant of advances to employees
(a) 12 months of a year FOR
(b) Sanctions rclating to appointment or promotion or transfer of
Gazetted and non-Gazettecd officers (b) 1st January to 31stDecember
(c) Sanctions relating to creation of posts (c) lstApril to 31st March
(d) Allthe above () lst July to 30th June
 MADE OBJECTIVE 7
SWAMY'S-GFR AND ADVANCES MULTIPLE CHOICE QUESTIONS
6
20. Which of the following items form part of the Budget?
15. What is a Budget?
payments incurredin a year (a) Estimates of all interest and debt servicing charges and any
(a) Astatement of receipts and repayments on loans
appropriation of funds
(b) A statement of (b) Estimates of all expenditure for each programme /project
(c) A record of all expenses made (c) Estimates of revenue expected during the Financial Year
and expenditure of the Central
(d) A statement of estimated receipts (d) All theabove
Government
21. What are the major components of the non-tax revenues?
Budget of the Central Government
16. Who is responsible to submit the
Parliament before commencement of a (a) Dividends
before both the Houses of the
Financial Year?
(b) Profits
(a) Primne Minister of India
(c) Transfer of surplus from RBI
(b) Finance Minister of India (d) All the above
(c) President of India
(a) Speaker of Lok Sabha 22. After finalization of the estimates for Budgetary allocations by the
Department of Expenditure, whose consultation is necessary toprepare
Budget included with the an Outcome Budget statement?
17. From which Financial Year is the Railway
General Budget? (a) Prime Minister of India OE (6) President of India
(a) 2017-2018 (6) 2016-2017
PUB (c) NITI Aayog (d) Vice-President of India
(c) 2015-2016 (a) 2018-2019
sanctioned
23. Who is responsible for control of expenditure against the
provide for preparation,
18. Which Articles of the Constitution of IndiaParliament? grants?
formulation and submission of Budget to the (a) Heads of the Departments (b) Controlling Officers
(a) Articles 109 and 110 (b) Articles 112 to 116 (d) All the above
(c) Disbursing Officer
(c) Articles 113 and 114 (d) Articles 116and 117

24. For drawal of money by a DDO, when a single bill includes charges
procedure
19. Which Ministry is competent to issue guidelines for
preparation of falling under two or more object heads, whichofthe following
Budget estimates from time totime? is to be followed?
respective heads
(a) Ministry of Finance (a) Charges shall be distributed accurately over the
the different object heads
(b) Charges shall be distributed equally among
(0) Ministry of HomeAfairs head whose share is higher
(c) Charges shall be classified under the
(c) Ministry of Human Resources under the major head
(a) The bill should be classified only
() Ministry of Personnel and Training
 OBJECTIVE
SWAMY'S GFR AND ADVANCES MADE
8 MULTIPLE CHOICE QUESTIONS 9
a DD0 records the allocation under min
25. Which Form maintainedofby
each bill?
or sub-head of account 30. The primary unit in a grant of appropriation will mean
(a) Form GFR 1
(b) Forin GFR 3 (a) Major Head of Account SALE
(c) Form GFR S FOR,
(d) Form GFR 7 (b) Minor Head of Account
OR
(c) Object Head of Account
(d) None ofthe above
26. Who will maintain the Liability Register for effecting proper control
over expenditure?
31. What åre the duties and responsibilities of the Chief Accounting
(a) Controlling Oficer Authority?
(6) Head of Office (a) To be responsible and accountable for financial management
(c) Drawing and Disbursing Officer (6) To ensure that the public funds appropriated to the Ministry or
(a) Pay and Accounts Officer Department are used for the purposes for which they are meant for
(c) Toberesponsible for efective, efficient, economical and transparent
use of the resources of the Ministries / Departments in achieving
27. Who iscompetent for approval of excess expenditure over the allotment? the stated objectives
(a) Accounts Officer of the Budget Section (d) Allthe above
(b) ChiefAccounting Authority
(c) Head of Office 32. Who willprepare the accounts of the Union Government every year
showing the receipts and disbursements for the year, surplus or deficit
(d) Drawing and Disbursing Officer generated during the year and chánges in Government liabilities and
assets?

28. Department of the Central Government shall surrender the funds to the (a) Finance Secretary
...by the dates prescribed by the Ministry before close of (6) Controller-General of Accounts
the Financial Year

(a) Prime Minister's Office (b) Home Ministry (c) Chief Accounting Authority
(d) Prime Minister's Office
(c) Ministry of Railways (a) Finance Ministry

29. Whose order is necessary to authorize any payment by the Disbursing 33. The report of the C&AG along with the accounts of the Union
Government will be submitted to
Officer in excess of the funds plaçed at his disposal?
(a) No order is necessary (a) Finance Minister of ndia

(6) Adínistrive Authority to which he is subordinate (6) Prime Minister of India

(c) Accounts Officer (c) President of India
(d) Finance Ministry (d) Controller-General of Accounts

GFRMO 2

F65
10 SWAMY'S -GFR AND ADVANCES MADE OBJECTIVE
34. What is the period of accounts of the Central Government for which the MULTIPLE CHOICE QUESTIONS 11

annualtransactions are recorded? SALE 40. Transactions in Government accounts are classified into
(a) lst April to the 31st March (a) Major Heads (6) Minor Heads
(b) Ist January to the 31st December (c) Both (a) and (b) (a) Neither (a) nor (b)
(c) lst July to the 30th June 41. Identify the expenditure that does not come under the
(d) lst October to the 30th September Revenue Expenditure? purview of
(a) Salaries/wages / OE (6) Grants-in-aid
35. The accounts of the Government of India are kept in (c) Travel expenses () Acquisition of tangible assets
(a) Consolidated Fund (6) Contingency Fund 42. Who is the Banker to the Government of India?
(c) Public Account (d) All the above (a) State Bank of India (b) Indian Bank
(c) Reserve Bank of India (d) Union Bank of India
36. How many divisions are available in the Consolidated Fund of India?
(a) Two Divisions (b) Four Divisions 43. What is the full form of PFMS'?
(c) Six Divisions (a) Eight Divisions (a) Permanent Finance Management System
(b) Public Financial Management System
37. What type of transactions take place in Public Account of India? (c) Public Finance Monetary System
(a) Relating to debt PUB(b) Revenue (d) Prime Minister's Finance Measurement System
(c) Expenditure (d) Contingency 44. What are the Government benefits directly availed by the beneiciaries
under Direct Benefit Transfer (DBT) ?
38. Who is authorized to open a new Head of Account of Union and (a) Cash benefits from Ministries /Departments
States?
(6) In-kind benefits through implementing agencies
(a) Controller-General of Accounts (c) Neither (a) nor (b)
(b) Chief Accounting Authority (a) Both (a) and (b)
(c) Comptroller and Auditor-General
SALE LE
(d) Budget Division 45. Who prepares and signs the Appropriation coounts pertaining to
FOR Department of Posts and Defence Services?
39. Where are the Object Heads of Accounts of the Union (a) Joint-Secretary of Finance and Accounts
prescribed? (6) Secretaties to Government in the respective Ministry /Department
(a) Rule 8 of DFPR (b) Rule 18 of DFPR (c) Principal Accounts Oficers
(c) Rule 8of GFR (d) Rule 80 of GFR
(d) DDG (Accounts)
 OBJECTIVE
12 SWAMY'S -GFR AND ADVANCES MADE MULTIPLE CHOICE QUESTIONS 13

46. The Appropriation Accounts pertaining to Railways is prepared by 51. Capital expenditure is generally met from
(a) Minister for Railways ALE (a) Taxes (b) Duties LE
(b) Financial Commission, Railway Board (c) Capital Receipts (a) Fees andfines
(c) Chairman, Railway Board 52. Whichrules govern the adjustmentofaccounts ofthe Central Government
(d) General Manager., Railway Board with the State Governments?
(a) General Financial Rules
47. Where is the Union Government Appropriation Accounts (Civil) (b) Central Treasury Rules
required to be submitted by the CGA?
(c) Delegation of Financial Powers Rules
(a) To the Parliament
(d) Government Accounting Rules
(b) To the President of India
(c) To the Finance Minister of India 53. What is the periodicity for re-audit in respect of Central and State
Governments for the past transactions involving errors in classification?
(d) Tothe Prime Minister of India
(a) Three years (b) Five years(c) Two years (d) One year
48. The Annual accounts of the Government called the Finance Accounts
prepared by the CGA is countersigned by 54. What is the crucial date for closure of Inter-Government adjustments
under GFR?
(a) Cabinet Secretaryof India
(b) Director, Department of Expenditure
(a) lst April
(c) lst March
So(a 30th April
(6) 15th April

(c) Secretary (Expenditure), Ministry of Finance

55. The Departments of the Government are divided into for the
(d) Finance Minister purpose of inter-departmental payments
(a) Service and Commercial Departments
49. The certified Annual accounts and reports relating to the Accounts shall
be submitted by the Comptroller and Auditor-General of India to the (b) Revenue and Expenditure Departments
(a) Prime Minister (b) Finance Minister (c) Administration and Functional Departments
(c) President (d) Vice-President (d) Financial and Non-financial Departments
E
56. How is the term "recovery" defined in Genetal Finahetal Rules?
50. What is aPersonal Deposit Account in terns of General Financial Rules?
(a) A Savings Bank Account (a) Recovery is defined as payoients recovered for defective supply
(b) An açcounttocredit receipts and effect withdrawals by adesignated (6) Recovery denotes repayment of/ or payment by one department of
oficer the sameGovernment towards charges initially incurred by another
(c) Apersonal ledger of an Accounts Officer departrment
(d) None of the above (c) Recovery is defined as payments wrongly made being collected back
() None of the above
 OBJECTIVE
MULTIPLE CHOICE QUESTIONS 15
ADVANCES MADE
SWAMY'S-GFR AND
14 61. On grounds of urgency, who is competent to execute commencement of
controlof works includes- work without observing usual formalities?
57. Administrative maintenance
responsibility for construction, (a) Executive officer concerned (6) Head of Office
(a) Assumption of full
and upkeep
(b) Proper utilization ofbuilding
and allied works
(c) Accounts Officer
FOPoEngineer in-charge
(c) Both (a) and (b) 62. Forprojects upto t100 crores, powers are vested with the Administrative
(d) Neithet (a) nor (b) Ministy Department to accept a variation in the approved estimate
within
authorities (c) 30%
are delegated to subordinate
58. Which of the following powersPowers
(a) 10% (6) 20% (a) 40%
Rules?
by the Delegation of Financial
(a) To accord administrative approval 63. Which item will not come under the purview of definition of Goods?
(b) To sanction expenditure (a) Furniture, Fixtures and raw materials
(c) To re-appropriate funds (b) Books, Publication, Periodicals
(d) All the above
(c) Intangible products like Software, Patents
59. What is the limit up to which a Ministry /Department may directly (d) Vehicles, aircraft, ships
execute repair works?
(a) Thirty lakhs (6) Forty lakhs
64. Which fundamental principle is essential for an authority delegated with
(c) Fifty lakhs PUB (d) Sixty lakhs financial powers for procuring goods in public interest?
(a) Responsibility and accountability
60. Arrange the following events in the sequence in which the procedure for (b) Fair and equitable treatment of suppliers
execution works should be carried out.

() Preparation of detailed design and estimates (c) Promotion of competition in public procurement
(i) Limited tenders will be called for works costing less than 5lakhs (d) All the above

(ii) Execution of Contract Agreement or Award of work

(iy) Issue of Administrative approvalLand Expenditúre sanction of 65. While making a public procurement, the deseription of the subject
matter should not contain which of the following?
estimates
(a) Technical specifications
() Final payment forwofk
(6) A particular trade mark, trade name or brand
Choose the correct answer from the options given below:
a) (), (i), (ii), (iv), (v) (6) (), (iv), (i), (ii), (v)
(c) Quantity of goods to be procured
() Acomplete schedule of procurement cycle
(c) (9, (ii), (), (i), (i) (d) (0,(v), (i), (ii), (iv)
 SWAMY'S-GFR AND ADVANCES
MADE OBJECTIVE MULTIPLE CHOICE QUESTIONS 17
16
11 What is the financial limit for
suppliers on Government e-Marketolace purchase of goods without quotation or
66. Who willcertify and register bids?
(GeM)? SALE (a) 25,000 (b) ?30,000
(a) Secretary, Finance (c) is,000 (d) 20,000

(b) Finance Minister OR

Department ofa particular establishment
12. What is the limit up to whicha uly constituted
purchase goods on each öccasion?
financial committee can
(c) Head of the
(a Central Purchase Organization (a) 2,75,000 () 2,50,000 (c) ?3,00,000 () ?5,00,000
73. How many methods are there in the process of obtaining bids?
Government
67. What is the validity period of registered suppliers in
e-Marketplace ? (a) 3 (b) 4 (c) 5 (a) 6
(a) lto 5 years () 3 to 5 years
74. What are the standard methods adopted for obtaining bids during
(c) 1to 3 years (d) 2 to 5 years purchase of goods?
(a) Advertised tender enquiry (b) Limited tender enquiry
68. Who will authorize to prepare the list of Registered Suppliers? (c) Single tender enquiry () All the above
(a) DGS&D
75. What is the estimated value of the goods to be procured for which
(b) Director of Stores and Stationeries invitations to tenders can be made by advertisement?
(c) Finance Minister Wc (a) ?15 lakhs and above/A
(b)25 1lakhs and above
(d) Under Secretary, Ministry ofFinance (c) 30 lakhs and above (a) 10 lakhs and above

76. Limited tender enquiry may be adopted when estimated value of goods
69. When will a bidder be debarred for supply of goods? to be procured is up to
(a) Due to non-availability of after sales service (a) Rupees Ten lakhs (6) Rupees Fifteen lakhs

(b) Supply of inferior quality of goods (c) Rupees Twenty-five lakhs () Rupees Twenty Lakhs
(c) Not making timely supply of goods
77. The number of supplier firms in limited tender enquiry should be more
(d) Convicted of an offence under the Prevention of Corruption Act,
1988
than
SAL (d) Four
(a) Two
FOROThree
(6) Five

70. What is the maximum periodof debarment of a bidder under Section 78. Which system is being followed for purchase of high value plant,
151 () of GFR? machinerý,etc. ofa complex and technical nature?
(a) Three years (b) Two years (a) Advertised tender system (b) Two bid system
(c) Five years (d) Four years (c) Single tender system (d) Limited tender system

GFRMO-3
 MADE OBJECTIVE MULTIPLE CHOICE QUESTIONS
SWAMY'S GFR AND ADVANCES 19
18
R4. A performance security should be for an amount of
tender enquiry system adopted?
79. Under what circumstances is a single
of the
value of contract as specified in the bid documents.
manufacturedbya particular fim
(a) When required goods are (a) Two to three per cent (b) Four to fiye per cent
goods are necessarily to be
(b) In case of emergency when the required
purchased from a particular source FORo
(c) Six to seven per cent Five to ten per cent
(c) For standardization of machinery or spare parts to be compatible
resulting in purchase only from 85. What shou<d be the validity period of performance security beyond the
to the existing sets of equipment date of completion of all contractual obligations?
a selected firm
(d) All the above (a) Sixty days (b) Forty-five days
(c) Fifty days () Thirty days
to be furnished by
80. What is the percentage of bid security required enquiry?
bidders in the case of Limited or Advertised tender 86. What the maximum percentage of advance payments that is made to
(b) 3 to 6 per cent private firms?
(a) 2to 5per cent
(c) 4 to 7per cent (d) 1to 3 per cent (a) 20% of the contract value (b) 30% of the contract value
(c) 50% of the contract value (d) 15% of the contract value
81. When will bid securities be refunded to the unsuccessful bidders?
(a) On or before the 30th day after the award of the contract 87. What is the limit of advance payment made to the State Government, or
Central Government agency or a PSU for supply contracts?
(b) On or before the 10th day after the award of the contract
(c) On or before the 40th day aafter the award of the contract (a) 25% of thecontract value(6) 20% ofthe contract value
(d) On or before the 15th day after the award of the contract (c) 40% of the contract value(d 10% of thecontract value

82. What should be the period of validity of a bid security? 88. Which Rule in GFR speaks about transparency, competition, fainess
and elimination of arbitrariness in the procurement process?
(a) 30 days beyond the final bid validity period
(a) Rule 174 (b) Rule 173
(6) 45 days beyond the final bid validity period
(c) Rule 175 (1) (a) Rule 175 (2)
(c) 60 days beyond the final bid validity period
(d) 40days beyond the final bidvalidity period,
SALE 89. Should a bidder request / enquire about the feasons for rejection or
non-issuance of a tender to a prospective-bidder: Is it mandatory to
83. In what form will abid security be accepted?
(a) Bank guarantee
IOT FOR
disclose the reasons?
(a) Yes
(6) Fixed Depasitreceipts (6)
(c) Dermand Draft (c) Optional
(a) Discretion of the procuring authority
(d) All the above
 OBJECTIVE
SWAMY'S GFR AND ADVANCES MADE MULTIPLE CHOICE QUESTIONS
20 21
prepared if the estimated cost of oe Which bid is opened first byy a Ministry in two bid
90. Alist of potential consultants is to be system?
the consulting service is up to
(a) ? 15 lakhs (b)R25 lakhs
(a) Financial bid
SALE
(b) Technical bid
(c) 20 lakhs FOR, (d) 101lakhs
(c) Both should be opened simutaneously
91. Which of the following services come under the purview of consulting (d) Any ohe bid
services?
(a) Policy consultancy services 96. Who will evaluate the technical bids?
(b) Management consultancy services (a) Financial Adviser

(c) Advisory and project-related consultancy services (6) Technical Team

(d) All the above (c) Consultancy Evaluation Committee (CEC)
(d) Head of Office
92. While short-listing the potential list of consultants what should be the
minimum number of consultants? 97. In a QCBS, what is the highest weightage allowed for technical
parameters?
(a) Five (6) Four (c),Three (d) Two

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

(a) 50per cent
(c) 70per cent
SP (6) 60 per cent
d 80 per cent
[TOR]?
98. What is the estimated value of the non-consulting service for which
(a) Precise statement of objectives invitation of bids is done through advertisement in CPPP or GeM?
(b) Outline of the tasks to be carried out (a) Above 15 lakhs (b) Above 20 lakhs
(c) Schedule for completion of tasks (c) Above? 5 lakhs (d) Above 10 lakhs
(d) All the above
99. Which method is followed for inviting bids if the estimated value of
94. Identify the document that does not form part of aReqúest for Proposal non-consulting service is less than Rupees ten lakhs?
(RFP) (a) Advertised tender enquiry (b) Limitod tender enquiry
(a) A letter of Invitation OR (c) Single tender enquiry
FOR
(d) Two bid system
(6) Terms of Reference
100. Who should cerifyreceipt of goods and materials and record it in the
(c) Bid evaluation criteria appropriatestokregister?
(d) Proposed list of potential consultants (a) Head of Ofice (b) Store-keeper
(c) Stores-in-charge (a) Head of Department
 OBJECTIVE
SWAMY'S-GFR AND ADVANCES MADE
22 MULTIPLE CHOICE QUESTIONS 23
in s08 Areport of stores for disposal of goods shall be
101. Fixed assets should be verified at least once
(6) Ayear (c) Three years (d) Four years (a) GFR 10
prepared in Form
(a) Five years (6) GFR 11 (c) GFR 16 (d) GFR 14
102. Aphysical verification ofalltheconsumable goods and materials should 100 Under which head should the
losses not
be undertaken at least once in into? due to depreciation be grouped
(a) Ayear (b) Five years (a) Losses due to theft or fraud
(c) Six years (d) Two years (b) Losses due to neglect
(c) Losses due to damage
103. Identify the cost that does not add value to a material being stocked (d) All the above
(a) Inventory carrying cost (b) Transportation cost
(c) Surplus cost (a) Actual cost 110. Which of the following principles must be
a contract? observed while entering into
104. Complete physical verification of books should be done in
(a) Contract must be precise
case of libraries having not more than twenty thousand volumes.
(b) Contract must be definite and without any
(a) Every year (b) Once in five years ambiguities
(c) Once in two years () Once in three years (c) Standard forms of contract should be adopted
(d) All the above
105. What is the period of physical verification of library books in case of
libraries having more than twenty thousand volumes and up to fifty 111. What is the time-limit for execution of a contract document after issue
thousand volumes?
of letter of acceptance?
(a) Once in five years (b) Once in three years
(c) Once in four years (a) Once in six years (a) 30 days (b) 18 days (c) 21 days (d) 14 days

106. Under which Ministry's guidelines should the sale of hazardous /scrap 112. Works Contracts or contracts for purchases valued between
batteries /electronic waste be carried out? where tender documents include the General Condition of Contract
(a) Ministry of Finance (GCC), Special Condition of Contract (SCC) and scope of the work, the
letter of acceptance will result in a binding contract.
(b) Ministry of Home ALE (a) 2 lakhs to 15 lakhs (b) 1lakh to 10lakhs
(c) Ministry of Environment and Forest>
(c) ?4 lakhs to 8 lakhs (d) 5 lakhs to 20 lakhs
(a) Ministry of Commerce and Industries
EOR
107. Which ofthe folowing methods is used for disposal ofsurplus or obsolete I13. Who is competent to give approval for creating new autonomous
or unserviceable goods of assessed residual value above 2lakhs? institutions?
(a) By public action (b) By single tender system (a) Cabinet (b) Ministry of Finance
(c) By limited tender system () By a reputed dealer (c) Prime Minister (a) Ministry of Home Affairs
 MADE OBJECTIVE MULTIPLE CHOICE QUESTIONS
SWAMY'S-GFR AND ADVANCES 25
24
an institution 119. What the maximum one-time grant
114. Which infornation is required for award of grants-in-aid to up of a recreation club?
that can be sanctioned for setting
or organization?
(b) Bye-Laws (a) ? 25,000
(a) Articles of Association (6) 40,000 (c) 60,000 () ? 50,000
the above
(c) Audited statements of acçounts (d) Al
120. Which Department is a Nodal agency to
execute a legal agreement for
loans or grants from éxteYnal funding agency(ies)?
audited accounts
115. What is the date of submission of annual report and
submission to the
by the autonomous body to the nodal ministry for (a) Department of Economic Affairs
Parliament?
(6) Department of Personnel and Training
(a) 31st March (b) 31st December
(c) Department of Expenditure
(d) 30th June
(c) 1st January (d) Department of Legal Affairs
116. When will the utilization certificate be submitted by the institution or 121. External aid for projects or schemes of the Government comes from
organization regarding non-recurring grants to the Ministry?
(a) Bilateral and multilateral sources
(a) Within six months of the closureof the financialyear
(6) World Bank ER
(b) Within ten months of the closure of the financial year
(c) Within twelve months of the closufe of the financial year
(d) Within four months of the closure of the financial year
(c) Loans from Banks
(d) Other countries SP
PUBL 122. Which Article of Constitution of India speaks about the limits on
117. Who willcountersign the utilization certificate for grant-in-aid allotted Governmnent guarantee?
to State Governments for implementation of Central Scheme?
(a) Chief Minister of the State (a) Article 290 (b) Article 292
(6) Administrative Secretary /Finance Secretary (c) Article 289 (d) Article 291
(c) Finance Minister of the State
(d) Chief Secretary of the State 123. Which Department has powers to grant Government of Indiaguarantee?
(a) Department of Expenditure SALE
118. Under which Ministry's order is a grant-in-aid regulated for provision (b) Department of Communication
of amenities or of recreational or welfare facilities to the staff of offices (c) Department of Economic Affaits
of the Government?
(a) Ministry of Finançe (a) Department of Foreígn Affairs
(6) of Sports and Centre
(c) Ministry of Home Affairs 124. What is the rate of fee on guarantee for external borrowings?
(d) Ministry of Personnel and Training (c) 3.50% (d) 2.00%
(a) 3% (b) 1.20%
 MULTIPLE CHOICE QUESTIONS 27
26 SWAMY's. GFR AND ADVANCES MADE OBJECTIVE
132. What is the cost of Service Book recovered from the
125. What is the penalty for non-payment of guarantee fee on the due date? servant in case a copy of service book is lost? Government
(a) Double the normal rates (b) Thrice the normal rates (a) 5 (6) ? 100 () 300 ALE
(d) ? 500
(c) Four times the normal rates () No penlty
122 What is the due date fö slbiission of T.A. claim on completion of
journey?
126. What is the maximum limit of Government guarantee to be considered (a) Within 30days (6) Within 1year
for the project loan?
(c) Within 15 days (d) Within 60 days
(a) 80% of the project loan (6) 75% of the project loan
(c) 60% of the project loan (d) 50% of the project loan 134 What is the time-limit for submission of LTC claim after completion of
return journey when LTC advance is drawn2
127. Which Ministry is competent to approve Government guarantees? (a) Within 20 days (b) Within 15 days
(a) Ministry of Home Affairs (b) Ministry of Finance (c) Within 30 days (d) Within 45 days
Affairs
(c) Ministry of External Affairs (d) Ministry of Parliament
135. What is the time-limit for submission of LTCclaim when advance is not
drawn?
128. Which Ministry's approval is necessary for continuation of an existing
post beyond the specified duration? (a) Within 6 months (6) Within 3months
(a) Ministry of Law (c) Within l month Within 60 days
(b) Ministry's of Labour
136. When shallOver Time Allowance.(0TA) claims stand forfeited?
(c) Ministry of FinanceS
(d) Ministry of Personnel and Training (a) If not submitted within 90 days of the due date
(b) If not submitted within 60 days of the due date
129. All proposals for increase in emoluments for an existing post shall be (c) If not submitted within 45 days of the due date
referred to the Ministry of for approval.
(d) Ifnot submitted within 30days of the due date
(a) Home Affairs (6) Finance

(c) Personnel and Training (d) External Affairs shall be settled by the DDO,
137. An arrear claim of a Government servant
if preferred within of itsbecoming dne.
Four years
130. Areport of transfer of a Gazetted Govemment servant is made in (a) Two years (b) One year., (c) Three years (d)
(a) GFR 15 (b) GFR 16 (c) GFR17 (d) GFR 18
aGovernment servant kept in
138. Who can allow the arrear claim of
131. How many copies of a Service Book shall be maintained for a abeyancefor a period exceeding two years?
Govermmentservant ? (6) Appointing Authority
(a) Head of the Department
(a) One (b) Two (c) Three (d) Four
(c) Both (a) and (b) (d) Neither (a) nor(b)
28 SWAMY'S -GFR AND ADVANCES MADE OBJECTIVE MULTIPLE CHOICE QUESTIONS
20
139. Which rule of GFR deals with the time-barred claim of Government 144. Who is competent tto
servants? day-to-day contingentsanction permanent advance or imprest for meeting
and emergent
(a) Rule 299 (b) Rule 301 (1) (a) Chief Accounts Officer of the expenditure?.
Department
(c) Rule 296 FOR.
(d) Rule 298 (b) Controlling Officer of the
Dep£rtment
(c) Head of the Department
140. When will a sanction of Provident Fund Advance/ withdrawal lapse? (d) DDO
(a) On the expiry of 6 months
(b) On the expiry of 3 months 1AS Theprocedures for
servant is availablegrant
inofpermanentadvance orimpresttoa Government
(c) On the expiry of 4 months
(a) CAM (b) DFPR
(a) On the expiry of 5 months (c) GFR () R&P

141. The recovery of Postal Life Insurance Premia will be registered in 146. What is the maximum amount of
advance that can be sanctioned by a
Form Ministry/Department
to a
suits to which GovernmentGovernment
is a party?
Pleader in connection with law
(a) GFR2 (6) GFR 18 (C) GFR 19 (d) GFR 20
(a) 30,000 (b) 25,000 (c) 10,000 (a) ?15,000
142. Who is exempted from furnishing a security deposit while handling
cash?
147. Which are the following items of revenue that come
(a) Drivers of the Government vehicles of revenue receipts? under the purview
(6) Librarian and library staff (a) Central taxes, duties and cess
(c) Government servants who are entrusted with the custody of office (b) Local taxes and duties
furniture, stationery, if the Head of Offce is satisfied about the
safeguards against loss through pilferage (c) Interest receipts of loans and advances
(d) All the above (d) Allthe above
SALE
143. Who will value the buildings and superstructures onland at the time of
transfer from one Department to anothet? 148. What are capital receipts?
(a) Head of the Department ofthe property 9R
(a) Internal and External debt.
(b) Central Public Works Department (b) Disinvestient receipts
(c) Financíal Adviser of the Department (c) Repayment of loans and advances
(d) Legal Department (d) All the above
 SWAMY'S GFR AND ADVANCES MADE OBJECTIVE MULTIPLE CHOICE QUESTIONS
30 31
153. Arrangethe following procedures to be followed Tby a
149. What is the period of retention of Service Books of officials entitled sequence of their happening to ensure correct executionDepartment in the
toretirement/terminal benefits?
LE () Preparation of detailed design and estimaies
of work.

(a) 5years after issue of finalpensionlgranity (i) Open tenders to be called for
(b) 4 years after issueoffinal pension/gratuity (ii) Execution of Contraçt Agreement
cENC
(c) 3 years after issue of final pension/gratuity (iv) Final paymemt for work done
() 2 years after issue of final pension/gratuity (a) (), (i), (ii), (iv) (b) (), (i), (iv), (ü)
(c) (), (iv), (ii), (ü) (d) (iv), (iün), (i), ()
150. What is the period of retention of Pay Bill Registers?
(6) 30 years 154. Details of specifications, prices and other salient features of diferent
(a) 35 years rate contracted itenms will be updated on the website by
(c) 40 years () 32 years (a) Central Purchase Organization
(6) Suppliers
terms of bidding
151. Which of the following sentences is correct in (c) Procuring Ministries/ Departments
procedures?
(d) Legal Department
evaluation of bids
(a) Any new condition can be brought in for
deadline for
(b) Bidders can modify / alter their bids after expiry of the 155. What is the cost charged to download tender documents?
receipt of bids (b) 1% of cost estimate
(a) 10% of cost estimate
achieve the lowest bid
(c) Negotiation with bidders can be done to (c) No cost (a) Value of Bank guarantee
even after opening the bid
evaluated
(d) Contract should ordinarily be awarded to the lowest 156. Match the following accounts with their respective forns.
bidder who is qualified to perfom satisfactorily.
1. Fixed Assets ) GFR 23
2. Consumables (i) GFR 18
152. When is rejection of all bids justified? ALE
3. Library Books (iüi)GLE
GFR 22
(a) When effective competition is lacking
4. Assets of historical value (iv) GFR24
(b) When bids /proposals are responsive to the requirements of the (c) 1-{) (d) 1{iv)
procurement division (a) 1-(ii)
2-{i)
(c) When the technical bids meets the minimum qualifying score 2-(1) 0T 2-(i1) 2-(in)
34)
3-{iü)
(d) When all bids meet the criteria for evaluation of bids 3-i) 3-(ii)
4)
4(i) 4{iv)
4-(iv)
 SWAMY'S GFR AND ADVANCES MADE OBJECTIVE
MULTIPLE CHOICE QUESTIONS
32 33

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

157. Identify a reason for which a bidder shall not be debarred evaluated?
() Both the bids should be opened simultaneousy.
and evaluated
(a) When he is convicted of an offence under Prevention of Corruption Y The technical bid should be
Act operned at the first instance and
valuated. The finançial bid of the acceptable technical offer
(6) When the bidder makes the highest quote should be opened at the secotd stage
i The financial bid should be
(c) When beis convicted of an offence under Indian Penal Code nonding technical bid of theevaluated first and then the corres
acceptable lowest bid should be
(a) When the bidder has breached the code of integrity opened
( Both the bids to be ranked together and the bid with highest score
to be selected
158. Write the full form of CPPP

(a) Central Purchase Power Protocol 162. What is a performance security?

(a) To ensure due to performance of a contract, an amount of 5 to 10
(b) Central Purchase Procedure and Protocol per cent of contract value is deposited with the Govermment and
(c) Central Public Procurement Process this is called performance Security
(d) Central Public Procurement Portal (b) A performance security is one which is given by an Insurance
Company for security of goods
159. e-Procurement, according to GFR means (c) Aperformance security is given by the Government to acontractor
for any loss that he may incur in the contract
(a) related
Procurement of compuert (d) A performance sècurity is given by a contractor to inform that his
(b) Use of information andcommùnication technology in the procure bid is the lowest
PUB
ment process
163. What are the conditions to be satisfied when only one bid is submited?
(c) Payment for procurement being made Online
(d) Procurement only through foreign sources (a) The procurement was properly advertised and sufficient time was
given for submission of bids
(6) The qualification criteria were not unduly restrictive
160. In a two bid system, what are the two bids? (c) Prices are reasonable in comparison to market values
() Technical bid (i) Dynamic bid, (a) Allthe above
(iii) Financial bid (iv) Online bid
104. When a limited tender results in only one effective offer, it shall be
(a) () and (ii) OR.() and (i) treated as
(a) Advertised Tender
Electronic Reverse Auction
(c) ()and (iif) (d) (i) and (iv)
Two stage bidding
NOT (c) Single Tender Contract
165. What does ÖCBS stand for?
()

Selection
(a) Quality and I Cost Based Selection (b) Quantity Concious Bid
None of the above
(c) Quality Contract Bid Selection (d)
34 SWAMY"S- GFR AND ADVANCES MADE OBJECTIVE MULTIPLE CHOICE QUESTIONS
171. Which the
oft 35

166. A Competent Authoritycan grant advances from in accordance following

grant of Computer category of Govermment sservants are
Advance?
with provisions contained in the Compendium of Rules on Advances. eligible for
(a) Employees drawing pay from Pay Level 10to
(a) Consolidated Fund of India (b) Provident Fund balances 8
(b) Employees drawing pay from Pay Level 6to 18
(c) Public Account of India (d) Public Funds
(c) Employees drawng pay from Pay Level 4to 18
167. Whoan specify the rate of interest from time-to-time in respect of (d) All Government employees
advances gYanted as per provisions of Compendium of Advances?
(a) Competent Authority (6) Ministry of Finance
172. How many times is Computer Advance admissible
(c) Ministry of Home Affairs () Head of Office servant in the entire service? to a Government
(a) 1time (b) 2times
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? (c) 3 times () 5 times
(a) 2% over the interest ráte on Provident Fund balances
(b) 2 ½% over the interest rate on Provident Fund balances 173. What is the minimumperiod for grant of second or subsequent
Advance? Computer
(c) 3% over the interest rate on Provident Fund balances
(d) 5% over the interest rate on Provident Fund balances
(a) 2 years
(c) 4 years
EISP (6) 3years
(a5 years
169. Under what circumstances is interest not chargeable on the outstanding PUB
balance of interest-bearing advance sanctioned to a Government
servant? 174. State the quantum of Personal Computer Advance admissible to a
Government servant.
(a) On superannuation
(a) 50,000
(b) On termination from Government service
(6) ? 1,00,000
(c) On resignation from Govenment service
(d) Beyond the date of death of the Government servant (c) Actual price of Personal Comptuer
(a) 50,000 or actual price of Personal Computer, whichever is lower
170. How is the amount of advance, except miscellaneous advances,
rounded-off after the same is determined?
SAL
(a) Nearest multiple of? 50 *What is the maximum number of monthly instalments prescribed tor
recovery of Computer Advance?
(b) Nearest multiple of 100
(a) 100 (b) 120
(c) Nearest multiple of? 500
(c) 150 (d) 200
(a) No rounding-off
36 SWAMY'S-GFR AND ADVANCES MADE OBJECTIVE MULTIPLE CHOICE QUESTIONS
181. How many tour advances shall be 37
176. Under what circumstance is an advance of Travelling Allowance on time?
allowed to remain
transfer not admissible to a Government servant? (a) One
(b) Two ALE
gutstanding at a
(a) Ifhe proceeds on transfer to foreign service
(6) Ifhe proceeds on transfer while on leave
(c) Three
FOR
a) No limits prescribed
(c) If he proceeds on mutual transfer 182. Who will sanctionan advance to
for the purchaae of antiquities? an officer of the
(d) Ifhe proceeds on transfer on administrative grounds
(a)
Archaeological Survey
Director-General of Archaeological Survey of India
177. Head of office may sanction tour advance to a Government servant to
cover personal travelling expenses for aperiod not exceeding
(b) Deputy Director-General of Archaeological Survey of
(à India
(a) 10 days (b) 30days
Administrative Authority of Archaeological Survey of India
(d) Secretary, Ministry of Finance
(c) 45 days (a) 60 days
183 What is the maximum amount of
178. What is the meaning of "personal travelling expenses" for grant of tour immediate relief
of the deceased Government servant? granted to the family
advance to a Government servant?
(a) 8,000 (b) R10,000
(a) Steamer, rail or air fares (6) Incidental charges
(d) All the above (c) 25,000 (d) 3 50,000
(c) Daily Allowance
184. What is the time-limit for adjustment of advance granted as immediate
179. What is the maximum amount of LTC advance admissible to a relief to the family of the deceased Government servant, under Rule 79
Government servant?
of Compendium of Rules on Advances?
(a) 50% of the estimated cost ofjourneys both ways (a) Within a period of one month from the date of sanction
(b) 75% of the estimated cost of journeys both ways (b) Within a period of three months from the date of sanction
(c) 90% of the estimated cost ofjoumeys both ways
(c) Within a period of six months from the date of sanction
(d) 80% of the estimated cost of journeys both ways (d) Within a period of nine months from the date of sançtion

180. When will the LTC claim of a Government servant fall due for l0. What is the maximum quantum of Travelling Allowance to be granted
payment? to the family of the deceased Goverament servant?
(a) On the date succeeding the ate of completion of the return journey (a) 4 th of the probable amount of TÀadmissible
(6) On the date of commencement of the outward journey (0) 2 of the probable amount of TAadmissible
(c) On thestarting date of the return journey (C) 4 th of the probable amount of TÀ admissible
(d) On the date of joining after duty availing of LTC (a) 3rd of the probable amount of TAadmissible
 MULTIPLE CHOICE QUESTIONS
OBJECTIVE 39
GFR AND ADVANCES MADE
38
SWAMYs
190. From the folilowing sentences, find the
render accounts of adyance of TAby the
grant ofFTA to non-official eligibility and conditions for
members/ committee?
186. What is the period prescribed to travels in more thanone batch?
family of the deceased, if the family Can be sanctioned after receipt of writen
batch udertaking
(a) Within one month after completion ofjoümey by the last CAX Cannot be sanctioned second
advance until the first one is adiusted
(b) Within one month after completion ofjouney by the first batch (c) In exceptional cases, where it is difficult to meet the
(c) Within one month from the date of sanction of advance expensive journeys cost of long and
the
(d Within one month from the date of commencement of journey by (d) All the above
Jast batch

of the deceased employee

187. What is the tine-limit stipulated to the family
to complete the jourmey?
of death
(a) Within six months after the date
death
(6) Within one year after the date of
of death
(c) Within three months after the date
death
(a) Within nine months after the date of
accounts of TA advance granted to the
188. What is the time-limit to render travels in one batch?
family of the deceased, if the family CES
journey
(a) Within one moth of the completion ofthe
(b) Within two months ofthe completion of the jourmey
(c) Within three months of the completion ofthe joumey
(d) Within six months of the completion of the jourmey
Government servant to TA/DA on tour /
189. When will the claims of a forfeited?
transfer /training/journey on retirement stand NOTFORSALE
daystsucceeding the date of
(a) If the claim is not preferred within 60
completion of the joumey
date of
(b) If the claim is not prefered within 30 days succeeding the
completion of the jourmey
date of
(c) If the dlairn is not preferred within 90 days succeeding the
completion of the joumey
(d) If the claim is not preferred within 45 days succeeding the date of
completion of the joumey
 MULTIPLE CHOICE QUESTIONS
41
OBJECTIVE
sWAMYs -GFR AND ADVANCES MADE SI. No.
Ans. Reference
40

KEY 24. (a) Rule 57(4) (b) of General Financial Rules

(c) Rule 57 (4) (c) t)
Reference
25.
SL. No. Ans.
(a) Rule 58 99

26.
1. (a) Rule 2 (yi) of General Financial Rules Rule 61 (1)
9
27.
2 ( Rule 2 (xiv) Rule 62
99
28.
3. V6) Rule 6
(b) Rule 64 (2)
29.
Rule 21 Rule 65 (1)
4. (a) 30. (c)
99

Rule 23 Rule 70
5. (b) 31. (d)
Rule 26 Rule 71
6. (6) 32. (b)
9

Rule 26
7. (d) (c) Rule 72
99 33.
8. () Rule 29 (rn) Rule 75
(a)

SP
99 34.
9. () Rule 33(1) Rule 77
99 35. (a)
10. (c) Rule 33 (1) (3) ()
95 36. (a) Rule 77ee
11. (c) Rule 33 (7) 99%

37. (a) Rule 77

12. (a) Rule 34 PUB 99

99
38. (a) Rule 79
(d) Rule 35
13.
39. (a) Rule 79
Rule 42
14. (c) 9

40. (c) Rule 78

15. (d) Rule 43 (1) 99

41. () Rule 84
16. (b) Rule 43 (1)
99
99 42. (c) Rule 85
(a) Rule 43 (2)
17.
Rule 43 (3) .SALE 43. () Rule 86 SAL
18. (b)
19. (a) Rule 43 (4)
OR.
44. (d) Rule 87
OR
Rule 44 45. (b) Rule 88
20. (d)
Rule 48 46. Rule 88
21.
Rule 54 47. Rule 88
22. 9
99
Rule 57 (1) 48, Rule 89
23. (d) (c)
42 SWAMY'S -GFR AND ADVANCES MADE OBJECTIVE MULTIPLE CHOICE QUESTIONS
43

SI. No. Ans.

Reference SI.No. Ans. Reference
49. (c) Rule 90 of General Finançial Rules (d) Rule 158 of General Financial Rules
74.
50. () Rule 161
(6)
51. (c)
OR
Rule 96

Rule 98
75.
76. (c) Rule 162 99

52. (c) Rule 162

Rule 108 99
77.
53. (b) Rule 163
(a) Rule 109 78.
54. Rule 117 (a) Rule 166 99
99

(b) 99
79.
55. (a) Rule 124 80. (a) Rule 170 () 9

56. (6) Note 1 below Rule 127 81. (a) Rule 170 (ii) 99

57. (c) Rule 131 82. (6) Rule 170 ()

58. (a) Rule 132 83. () Rule 170 () 99

59. (a) Rule 133(1)

9
84 (a) Rule 171()
60. (b) Rule 139 85. (a) Rule 171 )
Rule 136 (2) 99 99

61. (a) 86. (6) Rule 172 (1) () (a)

Rule 141 UG 95

62. (a) 87. (c) Rule 172 (1) (i) (6)

63. (6) Rule 143 88. (b) Rule 173
99 95
64. (d) Rule 144 89. (a) Rule 173 (iv) 99

65. (6) Rule 144 () (6) " 90. (6) Rule 183 () 9% 99

9
66. (d) Rule 150 91. (d) Note to Rule 177
99
67. (c) Rule 150 (iii) 92. (c) Rule 184 9

68. (a) Rule 150

SALE 93. (a) Rule 185
ORSALE
69. (a) Rule 151 94. (d) Rule 186
70. (a) Rule 151 () 95. (b) Rule 187
99
71. Rule 154 96. 19

Rule 189 9

9 99
72. Rule15S 97.
(a) Rule 192 (iv)
73. (c) Rule 158 99

98. (d) Rule 201 (iü)

44 SWAMY'S GFR AND ADVANCES MADE
OBJECTIVE MULTIPLE CHOICE QUESTIONS 45

SI. No. Ans. Ans. Reference

Reference SI. No.
99. (6) Rule 201 () of General Financial Rules (6) Rule 279 (1)read with Appx. 12 of General Financial
124. Rules
100. (c) Rule 208 (1)() Rule 279 (3)
125. (a)
101. (b) Rule 2i3(1) Rule 279 (4)
126. (a)
102. Rule 213 (2) 99

Rule 280 99

103.
127. (6)
(a) Note below Rule 214 9

128. (c) Rule 284 (3)

104. (a) Rule 215 ()
9

129. (b) Rule 284 (4)

105. (6) Rule 215 (1)
9 130. (b) Rule 286 (1)
106. (c) Rule 217 (v)
9 131. (6) Rule 288 (2)
107. (a) Rule 218 (1)
9 132. (a) Rule 288 (4)
108. (6) Rule 222
133. (a) Rule 290
109. (a) Rule 223 (3)
134. (c) Rule 292 ()
110. (d) Rule 225
135. (d) Rule 292 (in)
111. (c) Rule 225 (v) 99

Rule 225 (iv) (b).

136. (6) Rule 293 U5
112. (b)
99 137. (a) Rule 295 (1)
113. (a) Rule 229
99

99 138. (©) Rule 295 (3)

114. (d) Rule 230 (1)
139. (c) Rule 296
115. (6) Rule 237 (ii)
99
140. (b) Rule 299
116. (c) Rule 238 (1)
9

141. (a) Rule 305 (1)

117. (b) Rule 239
99

118. (c) Rule 245 (1) SAL 99 142. (d) Rule 307

143. (6) Rule 310 (3)

119. (a) Rule 245 (2)
9 144. (c) Rule 322
120. (a) Rule 264(3) 99

99 99 145. (a) Rule 322

121. Rule 264 (1) 99

146. (b) Rule 324

122. (6) Rule 275 (1) 9

147. (a) Para. l of Appx. 2

123. (c) Rule 275 (3)
46
SWAMY'S GFR AND
SI. No.
ADVANCES MADE OBJECTIVE MULTIPLE CHOICE QUESTIONS 47

Ans.

148.
()
Reference SI. No. Ans.
Reference
Para. 2 of Appx. 2 of Rule 21 (5) of Compendium of Rules on Advances
149. General Financial Rules 172. (a)
(c)
150. (a)
Appx.9
Appx.
OR 173. (b) Rule 21 (5)
R
99

174. (a) Rule 21(5)

1S1. Rule 173 99

175. Rule 21 (5)

152. (a) Rule 173 (xix) 99 GID (1)below Rule 40
176.
153. (a) Rule 139 99

177. (b) Rule 48 (1)

154. (a) Rule 156 (2) Explanation below Rule 48 (3)
99
178. ()
155. (c) Rule 161 179. (c) Rule 52 (2)
9
156. (a) Rule 211 99
180. (a) GID (2-A) below Rule 52
157. (b) Rule 151 99
181. (6) GID (1) below Rule 50
7ER 9

158. (a) Rule 156 (1) 99

182. (a) Rule 70
159.

160.
(6)
(a)
Rule 160

Rule 163 eE
183.

184.
(c)
(c)
Rule 80
Rule 81,eE A
PUB
SP
161. (6) Rule 163
PUSY 99 185. (c) Rule 83
99 92

186. (a) Rule 84

162. (a) Rule 171
99
99 187. (b) Rule 84
163. (d) Rule 173 (xx) 99
188. (a) Rule 84
164. (c) Rule 173 (xxi)
189. (a) GID (2-A) below Rule 43
165. (a) Rule 192
190. (a) Rule 85 (1)
166. (d) Rule 1 of Compendium of Rules on Advances NOT FOR SALE
167. (6) Rule 2
99
GID (2),below Rule 2
99

168. (a)
169. (d) GID (1) below Rule 6 99

99

170. Rule 7
99

171. (d) Rule 21 (5)