Solved Question Paper for Stores Officer in Geological Survey of India conducted by UPSC

 111. Consider the following statements regarding re-appropriation of funds:

1. Re-appropriation of funds is subject to the provisions of Rule 10 of the Delegation of Financial Power Rules

2. Re-appropriation of funds shall be made only when it is known or anticipated that the appropriation of the unit from which funds are to be transferred shall not be utilized in full or that savings can be affected in the appropriation for the said unit

3. Funds can be re-appropriated from a unit with the intention of restoring the diverted appropriation to that unit when savings become available under other units later in the year

4. The authority sanctioning the re-appropriation shall endorse a copy of the order to the Accounts Officer

Which of the statements given above are correct?

(a) 1, 3 and 4

(b) 1, 2 and 3

(c) 1, 2 and 4

(d) 2, 3 and 4

Answer: (c)

112. As per GFR 2017, cases involving serious irregularities have to be brought to the notice of the Financial Adviser or Chief Accounting Authority of the Ministry / Department concerned and :

(a) the Comptroller and Auditor General of India.

(b) the Controller General of Accounts.

(c) the Chief Controller of Accounts.

(d) the Controller of Aid, Accounts and Audit.

Answer: (b)

113. What is the threshold value beyond which all losses of Government property due to suspected fire, theft, fraud etc. need to be reported to the Police Authorities for investigation as early as possible?

(a) Rupees Twenty Five Thousand

(b) Rupees Fifty Thousand

(c) Rupees Seventy Five Thousand

(d) Rupees One Lakh

Answer: (b)

114. As per GFR 2017, security need NOT be furnished in which of the following cases?

1. Government servants who are entrusted with the custody of stores, which in the opinion of the competent authority are not considerable

2. Government servants, who are entrusted with the custody of office furniture, stationery and other articles required for office management, if the Head of Office is satisfied about the safeguards against loss through pilferage

3. Drivers of Government vehicles

4. Cashier

Select the correct answer using the code given below:-

(a) 1, 3 and 4

(b) 1, 2 and 3

(c) 1, 2 and 4

(d) 2, 3 and 4

Answer: (b)

115. Register of Assets of Historical / Artistic value is kept as per which form of GFR -2017?

(a) Form GFR 22

(b) Form GFR 23

(c) Form GFR 24

(d) Form GFR 25

Answer: (c)

116. Where do you find the rules regarding the destruction of office records connected with accounts?

(a) Appendix 8 of GFR 2017

(b) Appendix 9 of GFR 2017

(c) Appendix 12 of GFR 2017

(d) Appendix 13 of GFR 2017

Answer: (b)

117. As a convention, what is the period accepted by the Central and State Governments for the re-audit of past transactions involving errors in classification?

(a) 1 year

(b) 2 years

(c) 3 years

(d) 5 years

Answer: (c)

118. Name the authority to open a Personal Deposit Account:

(a) Department of Revenue

(b) Department of Expenditure

(c) Ministry / Department concerned in consultation with Controller General of Accounts

(d) Ministry / Department concerned in consultation with Chief Controller of Accounts

Answer: (c)

119. As per GFR 2017, who is the officer entrusted by a Department of the Central Government with the responsibility of controlling the incurring of expenditure and / or the collection of revenue?

(a) Drawing and Disbursing Officer

(b) Accounts Officer

(c) Revenue Officer

(d) Controlling Officer

Answer: (d)

120. Out of the following receipts, which one is a Revenue Receipt?

(a) Disinvestment Receipts

(b) External Debt

(c) Repayment of loans and advances made by the Central Government

(d) Dividends on equity investments of the Central Government

Answer: (d)

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