Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 15 of 44, covering Rule 13 table and notes. 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. The term "each case" in write-off of stores should be interpreted with reference to
(a) Each item of the stock register
(b) Each financial year
(c) A given point of time and the total value of stores intended to be written off on that occasion
(d) Each individual article in the lot
Ans. (c) A given point of time and the total value of stores intended to be written off on that occasion — Explanation: Para 8 of the Decision says "each case" is interpreted with reference to a given point of time; if several items are written off on one occasion, the power is reckoned with the total value on that occasion, not individual articles. [Ref: Rule 13, GoI Decision (1), paras 7–8]
2. Losses arising out of one incident should
(a) Be written off only by the Finance Ministry
(b) Not be split up and written off separately on different dates to avoid sanction of a higher authority
(c) Be written off item by item
(d) Be split into smaller amounts to stay within limits
Ans. (b) Not be split up and written off separately on different dates to avoid sanction of a higher authority — Explanation: Para 8 states that losses arising out of one incident should not be split up and written off separately on different dates in order to avoid sanction of the higher authority. [Ref: Rule 13, GoI Decision (1), para 8]
3. Losses due to one specific cause like fire, theft or flood should be written off
(a) Separately for each item
(b) In monthly instalments
(c) Only after five years
(d) At one time only
Ans. (d) At one time only — Explanation: Para 8 states that losses due to one specific cause like fire, theft, flood, etc., should be written off at one time only. [Ref: Rule 13, GoI Decision (1), para 8]
4. Can losses arising out of more than one cause be written off at one time?
(a) Only with Parliament's approval
(b) No, they must always be written off separately
(c) Only by the C&AG
(d) Yes, there is no objection, and the competence depends on the amount written off each time
Ans. (d) Yes, there is no objection, and the competence depends on the amount written off each time — Explanation: Para 8 says there is no objection to losses arising out of more than one cause being written off at one time; the competence of the officer depends on the amount written off each time. [Ref: Rule 13, GoI Decision (1), para 8]
5. A fire destroys stores worth Rs. 7 lakh (no theft, fraud or negligence). An officer with a write-off power of Rs. 5 lakh writes off Rs. 4 lakh today and Rs. 3 lakh next week. This is
(a) Regular, because each amount is within Rs. 5 lakh
(b) Irregular, because losses from one incident should not be split to avoid sanction of the higher authority
(c) Regular, if done in different quarters
(d) Regular, if approved by the Head of Office
Ans. (b) Irregular, because losses from one incident should not be split to avoid sanction of the higher authority — Explanation: Para 8 prohibits splitting losses arising out of one incident and writing them off on different dates to avoid the higher authority's sanction. The total of Rs. 7 lakh must be considered. [Ref: Rule 13, GoI Decision (1), para 8]
6. What power does a Department of the Government of India have for condemnation of motor vehicles and motorcycles?
(a) No power; it needs Finance Ministry approval
(b) Up to Rs. 5,00,000
(c) Full power for mature condemnation of vehicles meeting the prescribed criteria
(d) Up to Rs. 2,00,000
Ans. (c) Full power for mature condemnation of vehicles meeting the prescribed criteria — Explanation: The Rule 13 table gives a Department full power for mature condemnation of vehicles meeting the prescribed criteria of distance run and years of use. [Ref: Rule 13, table]
7. The prescribed life of Heavy Commercial Motor Vehicles (HCVs) for condemnation is
(a) 4,00,000 km or 10 years, whichever is reached later
(b) 2,00,000 km or 8 years, whichever is reached later
(c) 4,00,000 km or 10 years, whichever is reached earlier
(d) 1,50,000 km or 6½ years, whichever is reached earlier
Ans. (a) 4,00,000 km or 10 years, whichever is reached later — Explanation: The table fixes the life of HCVs at 4,00,000 km and 10 years, whichever is reached later. [Ref: Rule 13, table – condemnation of vehicles]
8. The prescribed life of Light Commercial Motor Vehicles (LCVs) for condemnation is
(a) 1,20,000 km or 7 years, whichever is reached later
(b) 4,00,000 km or 10 years, whichever is reached later
(c) 1,50,000 km or 6½ years, whichever is reached later
(d) 1,00,000 km or 5 years, whichever is reached earlier
Ans. (c) 1,50,000 km or 6½ years, whichever is reached later — Explanation: The table fixes the life of LCVs at 1,50,000 km and 6½ years, whichever is reached later. [Ref: Rule 13, table – condemnation of vehicles]
9. The prescribed life of motorcycles for condemnation is
(a) 1,20,000 km or 7 years, whichever is reached later
(b) 1,00,000 km or 10 years, whichever is reached earlier
(c) 1,50,000 km or 6½ years, whichever is reached later
(d) 75,000 km or 5 years, whichever is reached later
Ans. (a) 1,20,000 km or 7 years, whichever is reached later — Explanation: The table fixes the life of motorcycles at 1,20,000 km and 7 years, whichever is reached later. [Ref: Rule 13, table – condemnation of vehicles]
10. For condemnation of vehicles, the distance run and length of use criteria apply on the basis of
(a) Whichever is reached earlier
(b) Distance alone
(c) Years alone
(d) Whichever is reached later
Ans. (d) Whichever is reached later — Explanation: The table states that the lives of vehicles, in terms of distance run and length of use, have been fixed "whichever is reached later". [Ref: Rule 13, table – condemnation of vehicles]
11. An LCV has run 1,60,000 km but is only 5 years old. Is it due for mature condemnation?
(a) Yes, because it has exceeded 1,50,000 km
(b) Yes, because it is more than 5 years old
(c) Yes, if the driver certifies it
(d) No, because both criteria must be met (whichever is reached later) and it has not completed 6½ years
Ans. (d) No, because both criteria must be met (whichever is reached later) and it has not completed 6½ years — Explanation: The life of an LCV is 1,50,000 km and 6½ years, whichever is reached later. At 5 years it has not reached the later criterion. [Ref: Rule 13, table – condemnation of vehicles]
12. An HCV is 11 years old and has run 3,50,000 km. Is it due for mature condemnation?
(a) No, because it has not run 4,00,000 km, which is the criterion reached later
(b) Yes, because it has completed 10 years
(c) Yes, because it has run more than 3,00,000 km
(d) Yes, automatically after 10 years
Ans. (a) No, because it has not run 4,00,000 km, which is the criterion reached later — Explanation: For HCVs the life is 4,00,000 km and 10 years, whichever is reached later. It has completed 10 years but not 4,00,000 km. [Ref: Rule 13, table – condemnation of vehicles]
13. Before condemnation, a certificate that the vehicle is not fit for further economical use may be obtained from
(a) An Electrical and Mechanical Workshop of the National Airport Authority
(b) The Head of Office
(c) The driver of the vehicle
(d) The vehicle dealer
Ans. (a) An Electrical and Mechanical Workshop of the National Airport Authority — Explanation: The table lists the certifying authorities: (i) an E&M Workshop of the National Airport Authority; (ii) the Workshop of a State Road Transport Corporation; (iii) where these are not available, a Transport Workshop under Central or State Government Departments. [Ref: Rule 13, table – condition (b)]
14. If neither a National Airport Authority E&M workshop nor a State Road Transport Corporation workshop is available, the certificate may be obtained from
(a) The manufacturer
(b) The Regional Transport Officer
(c) A Transport Workshop under the Central or State Government Departments
(d) Any private garage
Ans. (c) A Transport Workshop under the Central or State Government Departments — Explanation: Condition (b)(iii) allows a Transport Workshop under the Central or State Government Departments at locations where the other two workshops are not available. [Ref: Rule 13, table – condition (b)(iii)]
15. Ministries or Departments have full power to scrap vehicles which have reached what age, through a Registered Vehicle Scrapping Facility?
(a) 20 years
(b) 12 years
(c) 15 years
(d) 10 years
Ans. (c) 15 years — Explanation: The table states that Ministries/Departments have full power to scrap vehicles which have reached 15 years of age through a Registered Vehicle Scrapping Facility (RVSF) only. [Ref: Rule 13, table – item (2)]
16. Vehicles that have reached 15 years of age must be scrapped only through
(a) Public auction by CPWD
(b) The manufacturer
(c) Any scrap dealer
(d) A Registered Vehicle Scrapping Facility (RVSF) established as per MoRTH guidelines
Ans. (d) A Registered Vehicle Scrapping Facility (RVSF) established as per MoRTH guidelines — Explanation: Item (2) of the table permits scrapping of 15-year-old vehicles through an RVSF only, established in accordance with guidelines of the Ministry of Road Transport and Highways. [Ref: Rule 13, table – item (2)]
17. Condemned vehicles should be disposed of within what period from the date of placing an order for replacement vehicles?
(a) One month
(b) Three months
(c) Six months
(d) One year
Ans. (b) Three months — Explanation: The Note below the table says condemned vehicles should be disposed of within three months from the date of placing an order with the manufacturer for replacement. [Ref: Rule 13, Note below table]
18. The write-off limits and vehicle condemnation norms under Rule 13 were issued vide DoE OM No. 01(14)/2016-E.II(A)(Part-III) dated
(a) 01.04.2024
(b) 22.03.2024
(c) 03.06.2024
(d) 08.07.2024
Ans. (a) 01.04.2024 — Explanation: The citation below the Rule 13 table is MoF DoE O.M. No. 01(14)/2016-E.II(A)(Part-III), dated 01.04.2024. [Ref: Rule 13]
19. Which type of stores is excluded from "deficiencies and depreciation in the value of stores" in the write-off table?
(a) Food grains
(b) Sugar
(c) Stationery
(d) Motor vehicles or motorcycles
Ans. (d) Motor vehicles or motorcycles — Explanation: The entry reads "Deficiencies and depreciation in the value of stores (other than motor vehicles or motor cycle)". Vehicles are dealt with separately under condemnation. [Ref: Rule 13, table]
20. Write-off of losses in the object head classification is booked under
(a) Object Head 70 – Deduct Recoveries
(b) Object Head 43 – Suspense
(c) Object Head 44 – Loss in Exchange
(d) Object Head 64 – Writes Off of Losses
Ans. (d) Object Head 64 – Writes Off of Losses — Explanation: Annexure-I lists Object Head 64 "Writes Off of Losses", which includes write-off of irrecoverable loans and trading losses. [Ref: Annexure-I, Sl. 59]
21. A Department writes off, in one sanction, stores worth Rs. 3 lakh lost in a flood and Rs. 1.5 lakh lost in a separate fire. Is this permissible?
(a) Only with the C&AG's permission
(b) No, each cause must always be written off separately
(c) Only if each loss is below Rs. 1 lakh
(d) Yes, losses from more than one cause may be written off together; the competence depends on the total amount written off at that time
Ans. (d) Yes, losses from more than one cause may be written off together; the competence depends on the total amount written off at that time — Explanation: Para 8 says there is no objection to losses arising out of more than one cause being written off at one time, and competence depends on the amount written off each time (here Rs. 4.5 lakh). [Ref: Rule 13, GoI Decision (1), para 8]
22. Value in "each case" is reckoned with reference to
(a) The average value per item
(b) The annual budget for stores
(c) The total value of stores to be written off on one occasion
(d) The value of the costliest item
Ans. (c) The total value of stores to be written off on one occasion — Explanation: Para 7 states that value in "each case" is to be reckoned with reference to the total value of stores to be written off on one occasion. [Ref: Rule 13, GoI Decision (1), para 7]
23. The delegation of write-off powers to an HoD for losses of stores and public money is made by
(a) A Gazette notification of the C&AG
(b) An oral instruction
(c) A written order of the original authority having such power
(d) An Act of Parliament
Ans. (c) A written order of the original authority having such power — Explanation: Paras 4 and 5 say the power to write off may be delegated to an HoD "through a written order by the original authority having such power". [Ref: Rule 13, GoI Decision (1), paras 4–5]
24. Rule 13 of DFPR 2024 is titled
(a) Powers of Subordinate Authorities
(b) Powers of Subordinate Authorities to write off loss
(c) Waiver of recovery of overpayment
(d) Insurance of Government property
Ans. (b) Powers of Subordinate Authorities to write off loss — Explanation: Rule 13 is titled "Powers of Subordinate Authorities to write off loss". [Ref: Rule 13]
25. A motorcycle is 8 years old and has run 1,30,000 km. Is it due for mature condemnation?
(a) Yes, it has crossed both 1,20,000 km and 7 years
(b) No, it must run 1,50,000 km
(c) No, motorcycles cannot be condemned
(d) No, it must be 10 years old
Ans. (a) Yes, it has crossed both 1,20,000 km and 7 years — Explanation: The life of a motorcycle is 1,20,000 km and 7 years, whichever is reached later. At 8 years and 1,30,000 km, both criteria are met. [Ref: Rule 13, table – condemnation of vehicles]
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