Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 12 of 44, covering Rule 12. Each set has 25 questions. Try each question first, then tap Show answer to check your answer and read the explanation.
Source: Delegation of Financial Powers Rules, 2024 (Ministry of Finance, Department of Expenditure, notification S.O. 1543(E) dated 22.03.2024) and the Government of India decisions, appendices and related orders printed in the official DFPR 2024 booklet.
1. Under Rule 12(1), the Departments of the Government of India have, in case of appropriation and re-appropriation,
(a) Powers only for revenue expenditure
(b) No powers without Finance Ministry consent
(c) Full powers for incurring revenue and capital expenditure, subject to the provisions of these rules
(d) Powers only for capital expenditure
Ans. (c) Full powers for incurring revenue and capital expenditure, subject to the provisions of these rules — Explanation: Rule 12(1) states that, subject to the provisions of these rules, the Departments shall, in case of the Appropriation and Re-appropriation, have full powers for incurring revenue and capital expenditure. [Ref: Rule 12(1)]
2. Under Rule 12(2), a Department may confer powers not exceeding its own upon an Administrator, Head of Department or other subordinate authority in consultation with
(a) The Internal Financial Adviser
(b) The Department of Expenditure
(c) The C&AG
(d) The Controller General of Accounts
Ans. (a) The Internal Financial Adviser — Explanation: Rule 12(2) permits a Department, by general or special order, to confer such powers in consultation with the Internal Financial Adviser. [Ref: Rule 12(2)]
3. Which of the following powers can NOT be re-delegated by a Department under Rule 12(2)?
(a) Write-off of losses under Rule 13
(b) Contracts under Rule 11
(c) Re-appropriation of funds under Rule 10
(d) Grants-in-aid under Rule 17
Ans. (c) Re-appropriation of funds under Rule 10 — Explanation: The proviso to Rule 12(2) bars re-delegation in respect of Rule 10 (re-appropriation), Rule 15 (waiver of recovery of overpayment) and Rule 16 (appraisal and approval of schemes or projects). [Ref: Rule 12(2) proviso]
4. How many rules are listed in the proviso to Rule 12(2) as not re-delegable?
(a) Four – Rules 10, 11, 15 and 16
(b) Three – Rules 10, 15 and 16
(c) One – Rule 16
(d) Two – Rules 10 and 11
Ans. (b) Three – Rules 10, 15 and 16 — Explanation: The proviso lists three rules: Rule 10 (re-appropriation), Rule 15 (waiver of recovery of overpayment) and Rule 16 (appraisal and approval of schemes or projects). [Ref: Rule 12(2) proviso]
5. Waiver of recovery of overpayment to Government servants under Rule 15
(a) Can be re-delegated to Pay and Accounts Officers
(b) Can be re-delegated to Heads of Offices
(c) Can be re-delegated to any Gazetted Officer
(d) Cannot be re-delegated by the Department under Rule 12(2)
Ans. (d) Cannot be re-delegated by the Department under Rule 12(2) — Explanation: Rule 12(2)(b) prohibits re-delegation of powers under Rule 15 by the Department. [Ref: Rule 12(2)(b)]
6. Under Rule 12(3), an Administrator or Head of the Department may authorise a Gazetted Officer serving under him to exercise the powers conferred on him
(a) Only with the C&AG's approval
(b) Orally, without any limit
(c) Only with Parliament's approval
(d) By an order in writing, to such extent as may be specified in that order
Ans. (d) By an order in writing, to such extent as may be specified in that order — Explanation: Rule 12(3) allows the Administrator or HoD, by an order in writing, to authorise a Gazetted Officer serving under him to exercise, to the extent specified, all or any of the powers conferred on him under Rule 12(2). [Ref: Rule 12(3)]
7. When an HoD authorises a Gazetted Officer to exercise his powers under Rule 12(3), who remains responsible for the correctness, regularity and propriety of the decisions?
(a) The Administrator or Head of the Department
(b) The Finance Ministry
(c) The Pay and Accounts Officer
(d) Only the Gazetted Officer so authorised
Ans. (a) The Administrator or Head of the Department — Explanation: Rule 12(3) states that the Administrator or HoD shall continue to be responsible for the correctness, regularity and propriety of the decisions taken by the Gazetted Officer so authorised. [Ref: Rule 12(3)]
8. Who can declare a Gazetted Officer as Head of Office under Rule 12(4)?
(a) Only the President
(b) Only the Pay and Accounts Officer
(c) Only the Finance Ministry
(d) Departments of the Government of India, Administrators and Heads of Departments
Ans. (d) Departments of the Government of India, Administrators and Heads of Departments — Explanation: Rule 12(4) gives Departments, Administrators and HoDs the power to declare any Gazetted Officer subordinate to them as Head of Office. [Ref: Rule 12(4)]
9. A Head of Office exercises powers
(a) Unlimited powers
(b) As delegated by the Department, Administrator or HoD and as provided in the rules for the time being in force
(c) Only powers of re-appropriation
(d) Only as delegated by the Finance Ministry
Ans. (b) As delegated by the Department, Administrator or HoD and as provided in the rules for the time being in force — Explanation: The first proviso to Rule 12(4) says the Head of Office shall exercise such powers as delegated by the Department, Administrator or HoD and as provided in the rules for the time being in force. [Ref: Rule 12(4) first proviso]
10. How many Gazetted Officers can be declared as Head of Office for the same office or establishment?
(a) Two
(b) Not more than one, unless the offices are distinctly separate from one another
(c) One for each Section
(d) Any number
Ans. (b) Not more than one, unless the offices are distinctly separate from one another — Explanation: The second proviso to Rule 12(4) states that not more than one Gazetted Officer shall be declared as Head of Office for the same office or establishment, unless it is distinctly separate from one another. [Ref: Rule 12(4) second proviso]
11. Under Rule 12(5), authorities empowered to incur revenue or capital expenditure shall exercise such powers subject to
(a) Only the Constitution
(b) Only Annexure-I
(c) GFR, subsidiary instructions and Finance Ministry orders including restrictions and scales, and the General Conditions in Annexure-II
(d) Only the orders of the Head of Office
Ans. (c) GFR, subsidiary instructions and Finance Ministry orders including restrictions and scales, and the General Conditions in Annexure-II — Explanation: Rule 12(5) makes the powers subject to the GFR, subsidiary instructions and orders issued by the Finance Ministry including restrictions and scales issued by the Department, and the General Conditions in Annexure-II. [Ref: Rule 12(5)]
12. Rule 12(6) permits the power delegated under these rules to be exercised for
(a) Creation of posts
(b) Waiver of audit objections
(c) Validation of an action already taken or expenditure already incurred, even if the validating authority lacked competence at that time
(d) Condonation of fraud
Ans. (c) Validation of an action already taken or expenditure already incurred, even if the validating authority lacked competence at that time — Explanation: Rule 12(6) states that delegated power can also be exercised for validation of an action already taken or expenditure or liability already incurred, even when the validating authority had no competence at the time. [Ref: Rule 12(6)]
13. Which Annexure is referred to in Rule 12(5)?
(a) Annexure-II (General Conditions for incurring expenditure)
(b) Annexure-I (List of Object Heads)
(c) Appendix-I (NS/NIS limits)
(d) Appendix-III (Scheme appraisal)
Ans. (a) Annexure-II (General Conditions for incurring expenditure) — Explanation: Rule 12(5) refers to "General Conditions as given in the Annexure-II", and Annexure-II is marked "See Rule 12". [Ref: Rule 12(5); Annexure-II]
14. Rule 13 (Powers of subordinate authorities) of DFPR 1978 corresponds to which rule of DFPR 2024?
(a) Rule 11
(b) Rule 15
(c) Rule 13
(d) Rule 12
Ans. (d) Rule 12 — Explanation: The Concordance Table shows Rule 13 of DFPR 1978 shifted as Rule 12 of DFPR 2024. [Ref: Concordance Table]
15. Rule 14 (Head of Office) of DFPR 1978 has been
(a) Deleted in DFPR 2024
(b) Shifted as Rule 12
(c) Shifted as Rule 14
(d) Merged into Rule 3
Ans. (a) Deleted in DFPR 2024 — Explanation: The Concordance Table shows Rule 14 (Head of Office) of DFPR 1978 as deleted. DFPR 2024 defines Head of Office in Rule 3(1)(h) and provides for its declaration in Rule 12(4). [Ref: Concordance Table]
16. Appraisal and approval of schemes or projects under Rule 16
(a) Can be re-delegated to Heads of Offices
(b) Can be re-delegated to Heads of Departments
(c) Can be re-delegated to any Joint Secretary without restriction
(d) Cannot be re-delegated by the Department under Rule 12(2)
Ans. (d) Cannot be re-delegated by the Department under Rule 12(2) — Explanation: Rule 12(2)(c) excludes Rule 16 from re-delegation. Rule 16(1) also states that the power of appraisal and approval shall not be delegated. [Ref: Rule 12(2)(c); Rule 16(1)]
17. Rule 12(2) re-delegation by a Department is made
(a) Orally
(b) By general or special order
(c) By a Gazette notification only
(d) By an Act of Parliament
Ans. (b) By general or special order — Explanation: Rule 12(2) permits a Department to confer powers "by general or special order". [Ref: Rule 12(2)]
18. A Head of Department authorises a Section Officer (a non-gazetted officer) to exercise his financial powers. Under Rule 12(3) this is
(a) Not permissible, since authorisation can only be given to a Gazetted Officer
(b) Permissible without limit
(c) Permissible with FA concurrence
(d) Permissible with PAO approval
Ans. (a) Not permissible, since authorisation can only be given to a Gazetted Officer — Explanation: Rule 12(3) permits authorisation only of "a Gazetted Officer serving under him". [Ref: Rule 12(3)]
19. An office has two distinctly separate establishments in different cities. Under Rule 12(4)
(a) No Head of Office can be declared
(b) Only one Head of Office can be declared for both
(c) Separate Heads of Office may be declared for each distinct establishment
(d) The PAO acts as Head of Office for both
Ans. (c) Separate Heads of Office may be declared for each distinct establishment — Explanation: The second proviso to Rule 12(4) allows more than one Head of Office where the offices or establishments are distinctly separate from one another. [Ref: Rule 12(4) second proviso]
20. Annexure-II (General Conditions for incurring expenditure) is appended with reference to which rule?
(a) Rule 10
(b) Rule 12
(c) Rule 8
(d) Rule 16
Ans. (b) Rule 12 — Explanation: Annexure-II carries the note "(See Rule 12)", and Rule 12(5) makes the exercise of powers subject to the General Conditions in Annexure-II. [Ref: Annexure-II]
21. Which statement about validation under Rule 12(6) is correct?
(a) Only Parliament can validate actions
(b) Validation is not permitted under DFPR 2024
(c) An authority now holding the delegated power may validate an action or expenditure already incurred, even if it had no competence when the action was taken
(d) Only the C&AG can validate expenditure
Ans. (c) An authority now holding the delegated power may validate an action or expenditure already incurred, even if it had no competence when the action was taken — Explanation: Rule 12(6) allows delegated power to be exercised for validation of an action already taken or expenditure or liability already incurred, even when the authority validating it had no competence to do so at the time the action was taken or the expenditure was incurred. [Ref: Rule 12(6)]
22. Rule 12 of DFPR 2024 is titled
(a) Powers of Subordinate Authorities
(b) Delegation of powers to incur expenditure
(c) Powers of Subordinate Authorities to write off loss
(d) Residuary financial powers
Ans. (a) Powers of Subordinate Authorities — Explanation: Rule 12 is titled "Powers of Subordinate Authorities". Rule 13 deals with their power to write off loss. [Ref: Rule 12]
23. Rule 16 (Delegation of Powers to incur expenditure) of DFPR 1978 has been
(a) Deleted
(b) Shifted as Rule 16
(c) Shifted as Rule 17
(d) Shifted as Rule 12
Ans. (a) Deleted — Explanation: The Concordance Table shows Rule 16 of DFPR 1978 as deleted. [Ref: Concordance Table]
24. The restrictions and scales subject to which subordinate authorities exercise powers under Rule 12(5) may be issued from time to time by
(a) The Supreme Court
(b) The concerned Department
(c) The State Government
(d) The Election Commission
Ans. (b) The concerned Department — Explanation: Rule 12(5) refers to "restrictions and scales, issued from time to time by the concerned Department", besides GFR and Finance Ministry orders. [Ref: Rule 12(5)]
25. Re-delegation of powers to subordinate authorities is also encouraged in Annexure-II, which recommends a complete review of such re-delegations
(a) At least once in three years
(b) Every five years
(c) Only when rules are amended
(d) Every year
Ans. (a) At least once in three years — Explanation: Para (11) of Annexure-II asks Departments to re-delegate powers to subordinate organisations and to undertake a complete review of such re-delegations at least once in three years. [Ref: Annexure-II, para (11)]
Want all 1,100 DFPR 2024 questions in one PDF? The DFPR 2024 ebook has all 44 sets with answers, explanations, rule references and quick-revision tables of key financial limits. Launch offer: ₹99 MRP ₹200. Get the ebook
What next? Continue with DFPR 2024 MCQs – Set 13. All sets are listed under the label DFPR 2024.