Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 16 of 44, covering Rule 15(1)–(3). 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 15(1), who may waive recovery of an amount overpaid mistakenly to a Government servant?
(a) Only the Pay and Accounts Officer
(b) A Department of the Government of India, an Administrator and any other Subordinate Authority to whom powers may be delegated by or under special order of the President
(c) Only the Head of Office
(d) Only the C&AG
Ans. (b) A Department of the Government of India, an Administrator and any other Subordinate Authority to whom powers may be delegated by or under special order of the President — Explanation: Rule 15(1) empowers a Department, an Administrator and any other Subordinate Authority to whom powers may be delegated by or under special order of the President. [Ref: Rule 15(1)]
2. One condition for waiver under Rule 15(1) is that the amount was drawn by the Government servant
(a) Under a reasonable belief that he was entitled to it
(b) Through misrepresentation
(c) With full knowledge that it was not due
(d) After the order of recovery was issued
Ans. (a) Under a reasonable belief that he was entitled to it — Explanation: Rule 15(1)(i) requires that the amount disallowed has been drawn by the Government servant concerned under a reasonable belief that he was entitled to it. [Ref: Rule 15(1)(i)]
3. Under Rule 15(1)(ii), waiver may be allowed if, in the opinion of the authority,
(a) The employee is on deputation
(b) The amount is small
(c) The employee requests it
(d) Recovery will cause undue hardship, or recovery is impossible
Ans. (d) Recovery will cause undue hardship, or recovery is impossible — Explanation: Rule 15(1)(ii) allows waiver if, in the opinion of the authority, (a) recovery will cause undue hardship, or (b) recovery is impossible. [Ref: Rule 15(1)(ii)]
4. A Department may waive recovery of overpayment up to what amount in the case of each individual?
(a) Rs. 1,00,000
(b) Rs. 5,00,000
(c) Rs. 50,000
(d) Rs. 2,00,000
Ans. (d) Rs. 2,00,000 — Explanation: Rule 15(2) permits a Department to waive recovery of overpayment up to Rs. 2,00,000 (Rupees Two Lakhs only) in each individual case. [Ref: Rule 15(2)]
5. A Department's waiver of recovery of overpayment up to Rs. 2 lakh requires
(a) No concurrence
(b) Concurrence of the Financial Adviser of the Department
(c) Approval of the C&AG
(d) Approval of Parliament
Ans. (b) Concurrence of the Financial Adviser of the Department — Explanation: Rule 15(2) permits waiver up to Rs. 2,00,000 with the concurrence of the Financial Advisers of the Department. [Ref: Rule 15(2)]
6. Proposals for waiver of recovery exceeding Rs. 2,00,000 in each case are referred to
(a) The C&AG
(b) The Finance Ministry for concurrence
(c) The Department of Personnel and Training
(d) The Cabinet Secretary
Ans. (b) The Finance Ministry for concurrence — Explanation: Rule 15(2) states that proposals for waiver of amounts greater than Rs. 2,00,000 in each case shall be referred to the Finance Ministry for concurrence. [Ref: Rule 15(2)]
7. Under Rule 15(3), Departments must examine whether the overpayment was made on account of
(a) Delay in audit only
(b) Fraud, misrepresentation, collusion, favouritism, negligence or carelessness of those responsible and the employees who benefitted
(c) Transfer of the employee
(d) Pay revision only
Ans. (b) Fraud, misrepresentation, collusion, favouritism, negligence or carelessness of those responsible and the employees who benefitted — Explanation: Rule 15(3) requires Departments to examine whether overpayment was made on account of fraud, misrepresentation, collusion, favouritism, negligence or carelessness on the part of those responsible and the employees who benefitted. [Ref: Rule 15(3)]
8. Every proposal for waiver of recovery must be accompanied by a report approved by
(a) The Pay and Accounts Officer
(b) The Internal Audit Wing
(c) The Head of Office
(d) The disciplinary authority
Ans. (d) The disciplinary authority — Explanation: Rule 15(3) states that all proposals of waiving of recovery will be accompanied by a report duly approved by the disciplinary authority. [Ref: Rule 15(3)]
9. Rule 17 of DFPR 1978 (Remission of disallowances by audit and writing off of overpayments made to Government servants) corresponds to
(a) Rule 13 of DFPR 2024
(b) Rule 17 of DFPR 2024
(c) Rule 15 of DFPR 2024
(d) Deleted
Ans. (c) Rule 15 of DFPR 2024 — Explanation: The Concordance Table shows Rule 17 of DFPR 1978 shifted as Rule 15 of DFPR 2024. [Ref: Concordance Table]
10. Rule 15 of DFPR 2024 is titled
(a) Remission of audit objections
(b) Waiver of recovery of overpayment made to Government servants
(c) Powers of Subordinate Authorities to write off loss
(d) Grants-in-aid, loans, etc.
Ans. (b) Waiver of recovery of overpayment made to Government servants — Explanation: Rule 15 is titled "Waiver of recovery of overpayment made to Government servants". [Ref: Rule 15]
11. The power under Rule 15 to waive recovery of overpayment
(a) Cannot be re-delegated by the Department under Rule 12(2)
(b) Can be re-delegated to the Head of Office up to Rs. 2 lakh
(c) Can be exercised by the PAO
(d) Can be re-delegated to any Gazetted Officer
Ans. (a) Cannot be re-delegated by the Department under Rule 12(2) — Explanation: The proviso to Rule 12(2) bars re-delegation of powers under Rule 15. [Ref: Rule 12(2)(b)]
12. An employee received Rs. 3,50,000 in excess due to incorrect pay fixation. Waiver of recovery would require
(a) Concurrence of the Finance Ministry, as the amount exceeds Rs. 2,00,000
(b) No approval, since it was the Department's mistake
(c) Only concurrence of the Department's FA
(d) Only the Head of Office's approval
Ans. (a) Concurrence of the Finance Ministry, as the amount exceeds Rs. 2,00,000 — Explanation: Rule 15(2) limits the Department's power to Rs. 2,00,000 per individual. Cases above this must be referred to the Finance Ministry for concurrence. [Ref: Rule 15(2)]
13. An employee drew an allowance knowing that he was not entitled to it. Can the recovery be waived under Rule 15?
(a) Yes, always
(b) Yes, if the Head of Office agrees
(c) No, because waiver requires that the amount was drawn under a reasonable belief of entitlement
(d) Yes, if the amount is below Rs. 2 lakh
Ans. (c) No, because waiver requires that the amount was drawn under a reasonable belief of entitlement — Explanation: Rule 15(1)(i) makes a reasonable belief of entitlement an essential condition for waiver. [Ref: Rule 15(1)(i)]
14. The waiver of recovery under Rule 15 applies to amounts overpaid
(a) As arrears after pay revision
(b) As advances for LTC
(c) Mistakenly, in excess of the Government servant's entitlement
(d) As loans for house building
Ans. (c) Mistakenly, in excess of the Government servant's entitlement — Explanation: Rule 15(1) covers "an amount found to have been overpaid mistakenly to a Government servant, in excess of their entitlement". [Ref: Rule 15(1)]
15. Which of the following is NOT a condition under Rule 15(1) for waiving recovery?
(a) The amount was drawn under a reasonable belief of entitlement
(b) The employee must belong to Group A
(c) Recovery would cause undue hardship
(d) Recovery is impossible
Ans. (b) The employee must belong to Group A — Explanation: Rule 15(1) requires reasonable belief of entitlement, together with either undue hardship or impossibility of recovery. There is no condition regarding the employee's Group. [Ref: Rule 15(1)]
16. The limit of Rs. 2,00,000 under Rule 15(2) is applied
(a) For each office per quarter
(b) In the case of each individual
(c) For each sanction irrespective of the number of employees
(d) For the whole Department per year
Ans. (b) In the case of each individual — Explanation: Rule 15(2) says a Department may waive recovery up to Rs. 2,00,000 "in the case of each individual". [Ref: Rule 15(2)]
17. The report accompanying a waiver proposal under Rule 15(3) concerns
(a) The employee's educational qualifications
(b) The employee's annual performance
(c) Whether fraud, misrepresentation, collusion, favouritism, negligence or carelessness was involved
(d) The employee's leave record
Ans. (c) Whether fraud, misrepresentation, collusion, favouritism, negligence or carelessness was involved — Explanation: Rule 15(3) requires Departments to examine these aspects, and the waiver proposal must be accompanied by a report on this, approved by the disciplinary authority. [Ref: Rule 15(3)]
18. Rule 15(3) requires examination of the conduct of
(a) Only the employee who benefitted
(b) Both those responsible for the overpayment and the employees who benefitted
(c) Only the Pay and Accounts Officer
(d) Only the Head of Office
Ans. (b) Both those responsible for the overpayment and the employees who benefitted — Explanation: Rule 15(3) refers to fraud, misrepresentation etc. "on the part of those responsible for over payments and the employees who benefitted from such actions". [Ref: Rule 15(3)]
19. A Subordinate Authority (other than a Department or Administrator) may exercise waiver powers under Rule 15 only if
(a) It is a Pay and Accounts Officer
(b) It obtains C&AG approval
(c) Powers are delegated to it by or under special order of the President
(d) It is a Head of Office
Ans. (c) Powers are delegated to it by or under special order of the President — Explanation: Rule 15(1) refers to "any other Subordinate Authority to the Department, to whom powers may be delegated by or under special order of the President". [Ref: Rule 15(1)]
20. The concurrence required for waiver up to Rs. 2 lakh under Rule 15(2) is of
(a) The Department of Personnel and Training
(b) The Financial Advisers of the Department
(c) The Controller General of Accounts
(d) The Chief Vigilance Officer
Ans. (b) The Financial Advisers of the Department — Explanation: Rule 15(2) requires "the concurrence of Financial Advisers of the Department". [Ref: Rule 15(2)]
21. Under Rule 15, waiver of recovery is linked to the opinion of the authority that recovery will cause
(a) Loss of seniority
(b) Delay in pension
(c) Undue hardship
(d) Transfer of the employee
Ans. (c) Undue hardship — Explanation: Rule 15(1)(ii)(a) refers to recovery causing undue hardship. [Ref: Rule 15(1)(ii)(a)]
22. If an employee who received an overpayment has died leaving no estate, waiver may be considered on the ground that
(a) Recovery is impossible
(b) The amount is small
(c) The employee was Group A
(d) Audit has not objected
Ans. (a) Recovery is impossible — Explanation: Rule 15(1)(ii)(b) allows waiver where, in the opinion of the authority, recovery is impossible, provided the amount was drawn under a reasonable belief of entitlement. [Ref: Rule 15(1)(ii)(b)]
23. The expression "overpayment" in Rule 15 relates to payments made to
(a) State Governments
(b) Government servants
(c) Grantee institutions
(d) Contractors
Ans. (b) Government servants — Explanation: Rule 15 deals specifically with overpayments made to Government servants in excess of their entitlement. [Ref: Rule 15]
24. Rule 15 permits waiver by a Department "with the concurrence of Financial Advisers". This reflects the DFPR principle that
(a) FAs have no role in waivers
(b) Waivers are decided by audit
(c) Waivers need Cabinet approval
(d) Delegated financial powers are generally exercised with internal finance advice
Ans. (d) Delegated financial powers are generally exercised with internal finance advice — Explanation: Like re-appropriation (Rule 10(9)(vii)), re-delegation (Rule 12(2)) and dismantlement (Rule 19), waiver under Rule 15(2) requires FA concurrence, reflecting the role of internal finance in delegated powers. [Ref: Rule 15(2)]
25. The Rs. 2 lakh limit for waiver of overpayment in DFPR 2024 is written in the rule as
(a) Rs. 2,00,00,000/- (Rupees Two Crore only)
(b) Rs. 20,000/- (Rupees Twenty Thousand only)
(c) Rs. 5,00,000/- (Rupees Five Lakhs only)
(d) Rs. 2,00,000/- (Rupees Two Lakhs only)
Ans. (d) Rs. 2,00,000/- (Rupees Two Lakhs only) — Explanation: Rule 15(2) states "upto Rs. 2,00,000/- (Rupees Two Lakhs only) in the case of each individual". [Ref: Rule 15(2)]
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