Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 14 of 44, covering Rule 13 and Government of India's Decision (1). 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 13, the power of Subordinate Authorities to write off losses shall be as per
(a) The Rules of the State Government
(b) The discretion of the Head of Office
(c) The orders of the C&AG
(d) The conditions and limits specified by the Finance Ministry from time to time
Ans. (d) The conditions and limits specified by the Finance Ministry from time to time — Explanation: Rule 13 states that the power of Subordinate Authorities to write off losses shall be as per the conditions and limits as may be specified by the Finance Ministry from time to time. [Ref: Rule 13]
2. A Subordinate Authority can write off a loss only if
(a) The loss is due to serious negligence
(b) The loss does not disclose a defect in rules or procedure whose amendment requires orders of a higher authority or the Finance Ministry
(c) The loss is above Rs. 50 lakh
(d) No investigation has been made
Ans. (b) The loss does not disclose a defect in rules or procedure whose amendment requires orders of a higher authority or the Finance Ministry — Explanation: Condition (a) of GoI Decision (1) under Rule 13 requires that the loss does not disclose a defect in rules or procedure, the amendment of which requires orders of a higher authority or the Finance Ministry. [Ref: Rule 13, GoI Decision (1)(a)]
3. One condition for write-off by a Subordinate Authority is that there has not been
(a) Any report to the IFD
(b) Any loss of stores at all
(c) Any audit of the loss
(d) Any serious negligence on the part of any Government servant which may call for disciplinary action by a higher authority
Ans. (d) Any serious negligence on the part of any Government servant which may call for disciplinary action by a higher authority — Explanation: Condition (b) requires that there has not been any serious negligence on the part of any Government servant which may call for disciplinary action by a higher authority. [Ref: Rule 13, GoI Decision (1)(b)]
4. Before a decision to write off a loss is taken, the Administrative Ministry should
(a) Seek approval of Parliament
(b) Make a thorough and searching investigation of the case and apply the lessons learnt to prevent recurrence
(c) Refer every case to the C&AG
(d) Recover the amount from the Head of Office
Ans. (b) Make a thorough and searching investigation of the case and apply the lessons learnt to prevent recurrence — Explanation: Condition (c) requires a thorough and searching investigation before deciding to write off a loss, with lessons learnt applied to prevent recurrence. [Ref: Rule 13, GoI Decision (1)(c)]
5. A statement of write-off of losses should be submitted to the Integrated Finance Division
(a) Annually
(b) Monthly
(c) Half-yearly
(d) Quarterly
Ans. (d) Quarterly — Explanation: Condition (d) requires a quarterly statement of write-off of losses to be submitted to the Integrated Finance Division. [Ref: Rule 13, GoI Decision (1)(d)]
6. The quarterly statement of write-off of losses submitted to the IFD should indicate
(a) Only the names of officials responsible
(b) The reasons for the loss, the nature of the loss and remedial measures taken to prevent recurrence
(c) Only the amount written off
(d) Only the date of loss
Ans. (b) The reasons for the loss, the nature of the loss and remedial measures taken to prevent recurrence — Explanation: Condition (d) says the statement should indicate the reasons for the loss, nature of the loss and remedial measures taken to prevent the recurrence of such losses. [Ref: Rule 13, GoI Decision (1)(d)]
7. Which Department may further re-delegate powers for write-off of losses of revenue to officials in accordance with its own procedures?
(a) Department of Economic Affairs
(b) Department of Expenditure
(c) Department of Revenue
(d) Department of Personnel and Training
Ans. (c) Department of Revenue — Explanation: Para 2 of the Decision states that the Department of Revenue may further re-delegate powers relating to write-off of losses of revenue to officials in accordance with its own procedures and instructions. [Ref: Rule 13, GoI Decision (1), para 2]
8. Ministries other than the Department of Revenue may re-delegate to HoDs powers to write off loss of revenue up to
(a) Rs. 50,000 in each case
(b) Rs. 2,00,000 in each case
(c) Rs. 5,000 in each case
(d) Rs. 5,00,000 in each case
Ans. (c) Rs. 5,000 in each case — Explanation: Para 3 states that Ministries/Departments other than the Department of Revenue may re-delegate powers of write-off up to Rs. 5,000 in each case of loss of revenue to HoDs. [Ref: Rule 13, GoI Decision (1), para 3]
9. For irrecoverable loss of stores and public money, the write-off power may be delegated to an HoD subject to the delegation not exceeding
(a) 10% of the power of the Department
(b) 50% of the power of the Department
(c) 25% of the power of the Department
(d) 5% of the power of the Department
Ans. (a) 10% of the power of the Department — Explanation: Para 4 allows the original authority to delegate the power to an HoD through a written order, subject to such delegation not exceeding 10% of the power of the Department. [Ref: Rule 13, GoI Decision (1), para 4]
10. For deficiencies and depreciation in the value of stores (other than motor vehicles), the write-off power delegated to an HoD cannot exceed
(a) The full power of the Department
(b) Rs. 5,000
(c) 10% of the power of the Department
(d) 20% of the power of the Department
Ans. (c) 10% of the power of the Department — Explanation: Para 5 permits delegation to an HoD through a written order, subject to such delegation not exceeding 10% of the power of the Department. [Ref: Rule 13, GoI Decision (1), para 5]
11. For deciding the value of stores for write-off, the value taken where priced accounts are maintained is
(a) Scrap value
(b) Book value
(c) Market value
(d) Replacement value
Ans. (b) Book value — Explanation: Para 6 states that the value shall be the "book value" where priced accounts are maintained and "replacement value" in other cases. [Ref: Rule 13, GoI Decision (1), para 6]
12. Where priced accounts of stores are NOT maintained, the value of stores for write-off is taken as
(a) Book value
(b) Replacement value
(c) Salvage value
(d) Original purchase price
Ans. (b) Replacement value — Explanation: Para 6 prescribes "replacement value" in cases where priced accounts are not maintained. [Ref: Rule 13, GoI Decision (1), para 6]
13. The monetary limit of a Department of the Government of India for writing off irrecoverable losses of stores due to theft, fraud or negligence is
(a) Full powers
(b) Rs. 5,00,000 in each case
(c) Rs. 50,00,000 in each case
(d) Rs. 2,00,000 in each case
Ans. (b) Rs. 5,00,000 in each case — Explanation: The table under Rule 13 gives a Department Rs. 5,00,000 for losses of stores due to theft, fraud or negligence and Rs. 50,00,000 for other cases. [Ref: Rule 13, table]
14. The limit of a Department for writing off irrecoverable losses of stores or public money in cases other than theft, fraud or negligence is
(a) Rs. 50,00,000 in each case
(b) Rs. 25,00,000 in each case
(c) Rs. 10,00,000 in each case
(d) Rs. 5,00,000 in each case
Ans. (a) Rs. 50,00,000 in each case — Explanation: The table gives a Department Rs. 50,00,000 for "other cases" of irrecoverable losses of stores or public money. [Ref: Rule 13, table]
15. The limit of Administrators of Union Territories for writing off losses of stores due to theft, fraud or negligence is
(a) Rs. 2,00,000 in each case
(b) Rs. 1,00,000 in each case
(c) Rs. 50,000 in each case
(d) Rs. 5,00,000 in each case
Ans. (a) Rs. 2,00,000 in each case — Explanation: The table gives Administrators Rs. 2,00,000 for losses of stores due to theft, fraud or negligence and Rs. 5,00,000 for other cases. [Ref: Rule 13, table]
16. The limit of Administrators of Union Territories for writing off irrecoverable losses of stores or public money in other cases is
(a) Rs. 50,00,000 in each case
(b) Rs. 10,00,000 in each case
(c) Rs. 5,00,000 in each case
(d) Rs. 2,00,000 in each case
Ans. (c) Rs. 5,00,000 in each case — Explanation: For other cases, the table gives Administrators Rs. 5,00,000. [Ref: Rule 13, table]
17. The Department of Revenue has what power to write off losses of irrecoverable revenue?
(a) Up to Rs. 2,00,000
(b) Up to Rs. 50,00,000
(c) Full powers
(d) Up to Rs. 5,00,000
Ans. (c) Full powers — Explanation: The table gives the Department of Revenue full powers to write off losses of irrecoverable revenue, and Rs. 5,00,000 for other cases. [Ref: Rule 13, table]
18. For loss of revenue or irrecoverable loans and advances in "other cases", the Department of Revenue can write off up to
(a) Rs. 5,00,000
(b) Rs. 2,00,000
(c) Rs. 50,00,000
(d) Full powers
Ans. (a) Rs. 5,00,000 — Explanation: The table gives the Department of Revenue (b) Rs. 5,00,000 for other cases. [Ref: Rule 13, table]
19. Departments other than the Department of Revenue can write off loss of revenue or irrecoverable loans and advances up to
(a) Rs. 5,00,000
(b) Full powers
(c) Rs. 2,00,000
(d) Rs. 50,00,000
Ans. (a) Rs. 5,00,000 — Explanation: The table gives other Departments of the Government of India Rs. 5,00,000 for loss of revenue or irrecoverable loans and advances. [Ref: Rule 13, table]
20. Administrators of Union Territories can write off loss of revenue or irrecoverable loans and advances up to
(a) Rs. 5,00,000
(b) Full powers
(c) Rs. 50,000
(d) Rs. 2,00,000
Ans. (d) Rs. 2,00,000 — Explanation: The table gives Administrators Rs. 2,00,000 for loss of revenue or irrecoverable loans and advances. [Ref: Rule 13, table]
21. A Department's limit for writing off deficiencies and depreciation in the value of stores (other than motor vehicles), including losses on food grains and sugar, is
(a) Full powers
(b) Rs. 5,00,000
(c) Rs. 50,00,000
(d) Rs. 2,00,000
Ans. (b) Rs. 5,00,000 — Explanation: The table gives a Department Rs. 5,00,000 and Administrators Rs. 2,00,000 for deficiencies and depreciation in the value of stores included in stock and other accounts, including losses on food grains, sugar, etc. [Ref: Rule 13, table]
22. Administrators' limit for writing off deficiencies and depreciation in the value of stores is
(a) Rs. 1,00,000
(b) Rs. 2,00,000
(c) Rs. 50,00,000
(d) Rs. 5,00,000
Ans. (b) Rs. 2,00,000 — Explanation: The table gives Administrators Rs. 2,00,000 for deficiencies and depreciation in the value of stores. [Ref: Rule 13, table]
23. An HoD has been delegated write-off power for irrecoverable losses of stores (other cases) by the Department. The maximum that can be delegated is
(a) Rs. 25,00,000
(b) Rs. 5,00,000 (10% of the Department's Rs. 50,00,000)
(c) Rs. 50,00,000
(d) Rs. 5,000
Ans. (b) Rs. 5,00,000 (10% of the Department's Rs. 50,00,000) — Explanation: The Department's power for other cases is Rs. 50,00,000 and delegation to an HoD cannot exceed 10% of it, i.e. Rs. 5,00,000. [Ref: Rule 13, GoI Decision (1), para 4; table]
24. The maximum an HoD may be delegated for writing off deficiencies and depreciation in the value of stores is
(a) Rs. 50,000 (10% of the Department's Rs. 5,00,000)
(b) Rs. 2,00,000
(c) Rs. 5,00,000
(d) Rs. 5,000
Ans. (a) Rs. 50,000 (10% of the Department's Rs. 5,00,000) — Explanation: The Department's power is Rs. 5,00,000, and delegation to an HoD cannot exceed 10% of it, i.e. Rs. 50,000. [Ref: Rule 13, GoI Decision (1), para 5; table]
25. Rule 11(5) permits Secretaries to confer powers under which rule upon an Administrator or HoD, besides contract powers?
(a) Rule 10 (re-appropriation)
(b) Rule 16 (approval of schemes)
(c) Rule 15 (waiver of overpayment)
(d) Rule 13 (write-off of losses)
Ans. (d) Rule 13 (write-off of losses) — Explanation: Rule 11(5) refers to powers under sub-rules (2) and (3) of Rule 11 and Rule 13, which can be conferred on subordinate authorities in consultation with the FA. [Ref: Rule 11(5)]
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