Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 17 of 44, covering Rule 15 – 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. As per the general instructions under Rule 15, an order for recovery of overpayment should be issued within what time from the date of detection?
(a) One year
(b) Three months
(c) Six months
(d) One month
Ans. (d) One month — Explanation: Para 2 of GoI Decision (1) under Rule 15 states that an order for recovery of overpayment should be issued within one month from the date of detection. [Ref: Rule 15, GoI Decision (1), para 2]
2. Why is the date of the order for recovery of overpayment described as a critical input?
(a) It fixes the date of retirement
(b) It determines the employee's promotion
(c) It decides the rate of interest
(d) It is critical for the decision regarding waiver of such recovery
Ans. (d) It is critical for the decision regarding waiver of such recovery — Explanation: Para 2 states that the date of order for recovery of overpayment is a critical input for decision regarding waiver of such recovery. [Ref: Rule 15, GoI Decision (1), para 2]
3. In processing waiver cases, Ministries should verify that no serious negligence took place on the part of any Government servant which may call for
(a) Reward
(b) Promotion
(c) Disciplinary action by a higher authority
(d) Transfer
Ans. (c) Disciplinary action by a higher authority — Explanation: Para 3(ii) requires Ministries to verify that in cases of waiver no serious negligence has taken place on the part of any Government servant which may call for disciplinary action by a higher authority. [Ref: Rule 15, GoI Decision (1), para 3(ii)]
4. If a Ministry considers that the loss arose from a defect in existing rules or procedures, it should
(a) Refer it to the court
(b) Bring it to the notice of the Department or Ministry with authority to amend such rules or procedures
(c) Waive recovery automatically
(d) Ignore it
Ans. (b) Bring it to the notice of the Department or Ministry with authority to amend such rules or procedures — Explanation: Para 3(iii) says that where the loss is on account of a defect in existing rules or procedures, it shall be brought to the notice of the Department/Ministry with authority to amend such rules or procedures. [Ref: Rule 15, GoI Decision (1), para 3(iii)]
5. Each case of waiver of recovery should be recommended by the Financial Adviser and approved by
(a) The Head of Office
(b) The Controller of Accounts
(c) The Minister of State
(d) The Administrative Secretary
Ans. (d) The Administrative Secretary — Explanation: Para 3(iv) states that each case of waiver should be recommended by the Financial Adviser and approved by the Administrative Secretary. [Ref: Rule 15, GoI Decision (1), para 3(iv)]
6. The DoP&T guidelines to be strictly followed while considering waiver of excess payment are contained in the OM dated
(a) 02.03.2016
(b) 01.04.2024
(c) 18.12.2014
(d) 06.02.2014
Ans. (a) 02.03.2016 — Explanation: Para 3(iv) refers to guidelines issued by DoP&T vide OM dated 02.03.2016, placed at Appendix-II. [Ref: Rule 15, GoI Decision (1), para 3(iv); Appendix II]
7. Where waiver of recovery arises from a Court direction, Ministries should
(a) Always refer the matter to the Finance Ministry
(b) Always challenge the direction
(c) Recover the amount anyway
(d) Satisfy themselves that there is appropriate justification for not challenging such Court direction
Ans. (d) Satisfy themselves that there is appropriate justification for not challenging such Court direction — Explanation: Para 3(v) says that where waiver arises from a Court direction, Ministries should satisfy themselves that there is appropriate justification for not challenging it. [Ref: Rule 15, GoI Decision (1), para 3(v)]
8. If a recovery which is waived arose from incorrect interpretation of rules or procedures, Ministries may
(a) Close the matter without review
(b) Refer it to Parliament
(c) Extend the waiver to all employees automatically
(d) Review all similarly placed cases and take measures to correct such lapses
Ans. (d) Review all similarly placed cases and take measures to correct such lapses — Explanation: Para 3(vi) says Ministries may review all similarly placed cases and shall take appropriate measures to ensure that such lapses are corrected. [Ref: Rule 15, GoI Decision (1), para 3(vi)]
9. If an inquiry has been made to fix responsibility for an overpayment later waived, what should be kept on record?
(a) Only the employee's representation
(b) The final report and the action taken by the Ministry
(c) Nothing
(d) Only the PAO's note
Ans. (b) The final report and the action taken by the Ministry — Explanation: Para 3(vi) states that if any inquiry has been made to fix the responsibility, the final report as well as the action taken by the Ministry may be kept on record. [Ref: Rule 15, GoI Decision (1), para 3(vi)]
10. When an incorrect interpretation of rules (e.g., incorrect pay fixation) has remained undetected for a long time, the Ministry may keep on record
(a) The C&AG's permission
(b) Appropriate justification why such cases were not noticed during regular review, internal audit, etc.
(c) Only the amount involved
(d) A certificate from the employee
Ans. (b) Appropriate justification why such cases were not noticed during regular review, internal audit, etc. — Explanation: Para 3(vii) asks the Ministry to keep on record appropriate justification why such cases were not noticed during regular review, internal audit, etc. [Ref: Rule 15, GoI Decision (1), para 3(vii)]
11. Cases involving waiver of recovery of more than Rs. 2 lakh are referred to the Department of Expenditure along with
(a) Only the pay slip
(b) A detailed note and the filled-in checklist
(c) Only the audit objection
(d) Only the employee's application
Ans. (b) A detailed note and the filled-in checklist — Explanation: Para 4 states that such cases may be forwarded along with a detailed note covering information on para 3 and the filled-in checklist. [Ref: Rule 15, GoI Decision (1), para 4]
12. How many items are there in the checklist for waiver of recovery?
(a) 13
(b) 10
(c) 12
(d) 15
Ans. (a) 13 — Explanation: The checklist has 13 items, from Name (1) to "Why such wrong fixation was not detected during internal audit" (13). [Ref: Rule 15, GoI Decision (1) – Checklist]
13. Which of the following is an item in the checklist for waiver of recovery?
(a) Date of detection of overpayment
(b) Date of birth of the employee's spouse
(c) Educational qualification of the employee
(d) Blood group of the employee
Ans. (a) Date of detection of overpayment — Explanation: Item 5 of the checklist is "Date of Detection of Overpayment". Other items include date of recovery order, reason for overpayment and category of exemption. [Ref: Rule 15, GoI Decision (1) – Checklist]
14. The checklist asks whether verification of the Service Book has been done periodically and, if so,
(a) Whether it was signed by the Minister
(b) Why the wrong fixation was not detected in such verification
(c) Who wrote the Service Book
(d) Whether the Service Book is digital
Ans. (b) Why the wrong fixation was not detected in such verification — Explanation: Item 12 asks whether verification of the Service Book has been done periodically and, if yes, why the wrong fixation was not detected in such verification. [Ref: Rule 15, GoI Decision (1) – Checklist, item 12]
15. The "Category of exemption" in the checklist refers to categories under
(a) GFR 2017
(b) DoP&T's OM dated 02.03.2016
(c) FR 9(21)
(d) The Pay Commission Report
Ans. (b) DoP&T's OM dated 02.03.2016 — Explanation: Item 9 of the checklist is "Category of exemption as per DoP&T's OM dated 02.03.2016". [Ref: Rule 15, GoI Decision (1) – Checklist, item 9]
16. The general instructions on waiver of recovery under Rule 15 were issued vide DoE OM No. 01(14)/2016-E.II(A)(Vol.III) dated
(a) 01.04.2024
(b) 05.08.2016
(c) 02.03.2016
(d) 03.06.2024
Ans. (a) 01.04.2024 — Explanation: The instructions cite MoF DoE O.M. No. 01(14)/2016-E.II(A)(Vol.III), dated 01.04.2024. [Ref: Rule 15, GoI Decision (1)]
17. The last item (13) of the waiver checklist asks
(a) Why such wrong fixation was not detected during internal audit
(b) Reason for overpayment
(c) Name of the employee
(d) Amount of waiver
Ans. (a) Why such wrong fixation was not detected during internal audit — Explanation: Item 13 of the checklist is "Why such wrong fixation was not detected during internal audit". [Ref: Rule 15, GoI Decision (1) – Checklist, item 13]
18. The checklist includes the date of the representation submitted by the officer mentioning
(a) Promotion
(b) Transfer request
(c) Medical leave
(d) Financial hardship
Ans. (d) Financial hardship — Explanation: Item 7 is "Date of representation submitted by Officer/official mentioning financial hardship". [Ref: Rule 15, GoI Decision (1) – Checklist, item 7]
19. Which item of the checklist asks for the relevant rules under which pay fixation or allowance resulted in the overpayment?
(a) Item 1
(b) Item 4
(c) Item 10
(d) Item 6
Ans. (c) Item 10 — Explanation: Item 10 is "Relevant Rules under which pay fixation or allowance drawn resulted to overpayment". [Ref: Rule 15, GoI Decision (1) – Checklist, item 10]
20. Checklist item 11 asks whether the Administrative Ministry is satisfied that
(a) The employee has repaid part of the amount
(b) The employee has retired
(c) The loss does not disclose a defect in rules or procedures and there has been no serious negligence calling for disciplinary action by a higher authority
(d) Audit has approved the waiver
Ans. (c) The loss does not disclose a defect in rules or procedures and there has been no serious negligence calling for disciplinary action by a higher authority — Explanation: Item 11 asks whether the Ministry is satisfied that the loss does not disclose a defect in rules or procedures or there has not been any serious negligence which may call for disciplinary action by a higher authority. [Ref: Rule 15, GoI Decision (1) – Checklist, item 11]
21. An overpayment was detected on 1st June. As per the instructions, the recovery order should be issued by about
(a) 1st July (within one month)
(b) 1st September
(c) 31st March
(d) 1st December
Ans. (a) 1st July (within one month) — Explanation: Para 2 requires the order for recovery to be issued within one month from the date of detection. [Ref: Rule 15, GoI Decision (1), para 2]
22. Which two dates in the checklist help assess how promptly action was taken on an overpayment?
(a) Date of promotion and date of transfer
(b) Date of retirement and date of death
(c) Date of birth and date of joining
(d) Date of detection of overpayment and date of issue of order of recovery
Ans. (d) Date of detection of overpayment and date of issue of order of recovery — Explanation: Items 5 and 6 of the checklist are the date of detection of overpayment and the date of issue of the order of recovery; the instructions require the order within one month of detection. [Ref: Rule 15, GoI Decision (1), para 2 and checklist]
23. Under the general instructions, waiver proposals must be examined in terms of the provisions of
(a) Rule 11 of DFPR 2024
(b) Rule 13 of DFPR 2024
(c) Rule 16 of DFPR 2024
(d) Rule 15 of DFPR 2024
Ans. (d) Rule 15 of DFPR 2024 — Explanation: Para 3(i) states that Ministries should examine all proposals in terms of the provisions laid down in Rule 15 of DFPRs. [Ref: Rule 15, GoI Decision (1), para 3(i)]
24. Which statement about Rule 15 waivers is correct?
(a) Waiver needs only the employee's request
(b) Waiver up to Rs. 2 lakh needs FA concurrence; above Rs. 2 lakh needs Finance Ministry concurrence; each case needs FA recommendation and Administrative Secretary's approval
(c) Waiver is decided by audit
(d) Waiver of any amount can be done by the Head of Office
Ans. (b) Waiver up to Rs. 2 lakh needs FA concurrence; above Rs. 2 lakh needs Finance Ministry concurrence; each case needs FA recommendation and Administrative Secretary's approval — Explanation: Rule 15(2) sets the Rs. 2 lakh limit with FA concurrence and higher amounts go to the Finance Ministry. Para 3(iv) of the Decision requires FA recommendation and Administrative Secretary's approval in each case. [Ref: Rule 15(2); GoI Decision (1), para 3(iv)]
25. The checklist item "Date of Disposal of Representation and decision taken on the same" is item number
(a) 7
(b) 8
(c) 3
(d) 9
Ans. (b) 8 — Explanation: Item 8 of the checklist is "Date of Disposal of Representation and decision taken on the same". [Ref: Rule 15, GoI Decision (1) – Checklist, item 8]
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