Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 2 of 44, covering Rule 3(1)(a)–(g). 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 3(1)(a), "Administrator" means an Administrator of a Union territory appointed under which Article of the Constitution?
(a) Article 239
(b) Article 356
(c) Article 263
(d) Article 240
Ans. (a) Article 239 — Explanation: Rule 3(1)(a) defines "Administrator" as an Administrator of a Union territory, by whatever name designated, appointed under Article 239 of the Constitution. [Ref: Rule 3(1)(a)]
2. As per Rule 3(1)(c), "Appropriation" means
(a) The assignment of funds to defray charges in respect of services indicated voted or charged section
(b) Transfer of funds from one primary unit to another
(c) Expenditure incurred at periodical intervals
(d) Release of grants to States
Ans. (a) The assignment of funds to defray charges in respect of services indicated voted or charged section — Explanation: Rule 3(1)(c) defines "Appropriation" as the assignments of funds to defray charges in respect of services indicated voted or charged section. Transfer between primary units is "Re-appropriation" under Rule 3(1)(k). [Ref: Rule 3(1)(c)]
3. Which of the following is correct about the "Competent Authority" as defined in Rule 3(1)(d)?
(a) It means only the Comptroller and Auditor General
(b) It means only the Finance Minister
(c) It means the President or such other authority to which the power is delegated by or under these rules or other general or special rules or orders of the Government of India
(d) It means only the Secretary of the Department
Ans. (c) It means the President or such other authority to which the power is delegated by or under these rules or other general or special rules or orders of the Government of India — Explanation: Rule 3(1)(d) defines Competent Authority as the President or such other authority to which the power is delegated by or under these rules, or any other general or special rules or orders issued by the Government of India. [Ref: Rule 3(1)(d)]
4. "Department of the Government of India" under Rule 3(1)(e) includes Ministries, Departments, Secretariats and Offices listed in the First Schedule to the Allocation of Business Rules and also
(a) The Supreme Court Registry
(b) Public Sector Undertakings
(c) The Vice-President's Secretariat
(d) State Government Departments
Ans. (c) The Vice-President's Secretariat — Explanation: Rule 3(1)(e) includes the Ministries, Departments, Secretariats and Offices listed in the First Schedule to the Government of India (Allocation of Business Rules) and the Vice-President's Secretariat. [Ref: Rule 3(1)(e)]
5. Under Rule 3(1)(f), "Finance Ministry" means
(a) All Departments of the Ministry of Finance
(b) The Department of Expenditure, Ministry of Finance
(c) The Department of Revenue
(d) The Department of Economic Affairs, Ministry of Finance
Ans. (b) The Department of Expenditure, Ministry of Finance — Explanation: Rule 3(1)(f) defines "Finance Ministry" as the Department of Expenditure, Ministry of Finance. The broader term "Ministry of Finance" in Rule 3(1)(i) means the Departments concerned with the subject matter in the Ministry of Finance. [Ref: Rule 3(1)(f)]
6. Where the Scheme of Integrated Financial Adviser is in force, who may exercise the powers delegated by the Finance Ministry?
(a) The Integrated Financial Adviser of that Department, subject to supervision by the Finance Ministry
(b) The Chief Controller of Accounts alone
(c) The Pay and Accounts Officer
(d) The Head of Office
Ans. (a) The Integrated Financial Adviser of that Department, subject to supervision by the Finance Ministry — Explanation: The proviso to Rule 3(1)(f) states that in a Department where the Scheme of Integrated Financial Adviser is in force, the IFA will, subject to supervision by Finance Ministry, exercise all or any of the powers delegated by the Finance Ministry. [Ref: Rule 3(1)(f) proviso]
7. A "Head of the Department" under Rule 3(1)(g) must not be below the rank of
(a) Director to the Government of India
(b) Deputy Secretary to the Government of India and equivalent
(c) Joint Secretary to the Government of India
(d) Under Secretary to the Government of India
Ans. (b) Deputy Secretary to the Government of India and equivalent — Explanation: Rule 3(1)(g) defines Head of the Department as an authority or person not below the rank of Deputy Secretary to the Government of India and equivalent, declared as such by the Department concerned. [Ref: Rule 3(1)(g)]
8. Who declares an authority or person as Head of the Department under DFPR 2024?
(a) The Department concerned in the Government of India
(b) The Finance Ministry
(c) The Department of Personnel and Training
(d) The Comptroller and Auditor General
Ans. (a) The Department concerned in the Government of India — Explanation: Under Rule 3(1)(g), the HoD is declared by the Department concerned in the Government of India, in relation to an identifiable establishment or establishments. [Ref: Rule 3(1)(g)]
9. A Head of the Department is declared in relation to
(a) A particular financial year only
(b) A State Government
(c) An identifiable establishment or establishments
(d) A single sanction
Ans. (c) An identifiable establishment or establishments — Explanation: Rule 3(1)(g) states that the HoD is declared in relation to an identifiable establishment or establishments to exercise the financial powers delegated under these rules. [Ref: Rule 3(1)(g)]
10. "Head of Office" under Rule 3(1)(h) means
(a) The senior-most officer of a Ministry
(b) A Gazetted Officer designated as such, subordinate to Administrators and Heads of Departments
(c) Any officer not below the rank of Joint Secretary
(d) A non-gazetted officer in charge of an office
Ans. (b) A Gazetted Officer designated as such, subordinate to Administrators and Heads of Departments — Explanation: Rule 3(1)(h) defines Head of Office as a Gazetted Officer designated as such, subordinate to Administrators and Heads of Departments. [Ref: Rule 3(1)(h)]
11. Which of the following statements about the terms "Finance Ministry" and "Ministry of Finance" in DFPR 2024 is correct?
(a) Both terms mean the Department of Economic Affairs
(b) "Finance Ministry" means the Department of Expenditure, while "Ministry of Finance" means the Departments concerned with the subject matter in the Ministry of Finance
(c) "Ministry of Finance" means only the Budget Division
(d) Both terms mean the entire Ministry of Finance without distinction
Ans. (b) "Finance Ministry" means the Department of Expenditure, while "Ministry of Finance" means the Departments concerned with the subject matter in the Ministry of Finance — Explanation: Rule 3(1)(f) defines "Finance Ministry" as the Department of Expenditure, while Rule 3(1)(i) defines "Ministry of Finance" as the Departments concerned with the subject matter in the Ministry of Finance. [Ref: Rule 3(1)(f) and (i)]
12. Under Rule 3(1)(b), "Annexure" means
(a) The Annexure appended to these rules
(b) Any enclosure to a sanction order
(c) An appendix to the Fundamental Rules
(d) A Schedule to the General Financial Rules
Ans. (a) The Annexure appended to these rules — Explanation: Rule 3(1)(b) simply defines "Annexure" as the Annexure appended to these rules. DFPR 2024 has two Annexures: List of Object Heads and General Conditions for incurring expenditure. [Ref: Rule 3(1)(b)]
13. How many Annexures are appended to the DFPR 2024?
(a) Two
(b) Seven
(c) Three
(d) One
Ans. (a) Two — Explanation: DFPR 2024 has two Annexures: Annexure-I (List of Object Heads, see Rule 8) and Annexure-II (General Conditions for incurring expenditure, see Rule 12). The seven Schedules of DFPR 1978 were deleted. [Ref: Index; Annexures I and II]
14. The Schedules I to VII of DFPR 1978 have been
(a) Shifted to the General Financial Rules
(b) Retained as Schedules I to VII
(c) Deleted in DFPR 2024
(d) Converted into Annexures I to VII
Ans. (c) Deleted in DFPR 2024 — Explanation: The Concordance Table shows "Schedule I to VII — Deleted", reflecting the simplified structure of DFPR 2024. [Ref: Concordance Table]
15. Rule 3(1)(g) requires the Head of the Department to be declared "to exercise"
(a) The financial powers delegated to him under these rules
(b) Powers of the Cabinet
(c) Powers of the Comptroller and Auditor General
(d) Disciplinary powers only
Ans. (a) The financial powers delegated to him under these rules — Explanation: The definition says the HoD is declared in relation to an identifiable establishment or establishments to exercise the financial powers delegated to him under these rules. [Ref: Rule 3(1)(g)]
16. A Union territory Administrator is recognised under DFPR 2024 "by whatever name designated". This means
(a) Only officers titled "Administrator" are covered
(b) Only Governors of States are covered
(c) A Lieutenant Governor or Administrator appointed under Article 239 is covered irrespective of the title used
(d) Only Chief Secretaries are covered
Ans. (c) A Lieutenant Governor or Administrator appointed under Article 239 is covered irrespective of the title used — Explanation: Rule 3(1)(a) covers an Administrator of a Union territory, by whatever name designated, appointed under Article 239, so the designation used does not matter. [Ref: Rule 3(1)(a)]
17. Under Rule 3(1)(f), the Integrated Financial Adviser exercises powers delegated by the Finance Ministry
(a) Subject to approval of the C&AG
(b) Only with prior approval of Parliament
(c) Subject to supervision by Finance Ministry
(d) Independently without any supervision
Ans. (c) Subject to supervision by Finance Ministry — Explanation: The proviso to Rule 3(1)(f) expressly says the IFA will, subject to supervision by Finance Ministry, exercise all or any of the powers delegated by Finance Ministry. [Ref: Rule 3(1)(f) proviso]
18. Which of the following is correct regarding a Head of Office under DFPR 2024?
(a) He is always the Head of the Department
(b) He must be a Gazetted Officer
(c) He must be of Joint Secretary rank
(d) He can be a Group C official
Ans. (b) He must be a Gazetted Officer — Explanation: Rule 3(1)(h) and Rule 12(4) both refer to a Gazetted Officer being designated or declared as Head of Office. [Ref: Rule 3(1)(h); Rule 12(4)]
19. In the Concordance Table, Rule 3 (Definitions) of DFPR 1978 corresponds to
(a) Rule 3 (Definitions) of DFPR 2024
(b) Rule 4 of DFPR 2024
(c) Rule 8 of DFPR 2024
(d) Deleted
Ans. (a) Rule 3 (Definitions) of DFPR 2024 — Explanation: The Concordance Table maps Rule 3 (Definitions) of DFPR 1978 to Rule 3 (Definitions) of DFPR 2024. [Ref: Concordance Table]
20. The expression "Department of the Government of India" as defined in DFPR 2024 refers to the list in which Schedule?
(a) First Schedule to the General Financial Rules
(b) Second Schedule to the Transaction of Business Rules
(c) Seventh Schedule to the Constitution
(d) First Schedule to the Government of India (Allocation of Business) Rules
Ans. (d) First Schedule to the Government of India (Allocation of Business) Rules — Explanation: Rule 3(1)(e) refers to Ministries, Departments, Secretariats and Offices listed in the First Schedule to the Government of India (Allocation of Business Rules). [Ref: Rule 3(1)(e)]
21. Which rule of DFPR 2024 contains definitions?
(a) Rule 5
(b) Rule 8
(c) Rule 3
(d) Rule 1
Ans. (c) Rule 3 — Explanation: Rule 3 contains the definitions (clauses (a) to (m) of sub-rule (1)) and sub-rule (2) adopts GFR definitions for undefined terms. [Ref: Rule 3]
22. How many clauses defining terms are there in Rule 3(1) of DFPR 2024?
(a) Fifteen, clauses (a) to (o)
(b) Thirteen, clauses (a) to (m)
(c) Eight, clauses (a) to (h)
(d) Ten, clauses (a) to (j)
Ans. (b) Thirteen, clauses (a) to (m) — Explanation: Rule 3(1) defines 13 terms in clauses (a) to (m): Administrator, Annexure, Appropriation, Competent Authority, Department, Finance Ministry, HoD, Head of Office, Ministry of Finance, Projects, Re-appropriation, Recurring expenditure and Schemes. [Ref: Rule 3(1)]
23. The Vice-President's Secretariat is treated under DFPR 2024 as
(a) A statutory body outside the rules
(b) An autonomous body
(c) A State Government
(d) A Department of the Government of India
Ans. (d) A Department of the Government of India — Explanation: Rule 3(1)(e) specifically includes the Vice-President's Secretariat within the definition of "Department of the Government of India". [Ref: Rule 3(1)(e)]
24. Which authority can be a Head of the Department under DFPR 2024?
(a) Any Section Officer designated by the PAO
(b) Any Gazetted Officer declared by the Head of Office
(c) Any officer nominated by the State Government
(d) An authority or person not below Deputy Secretary rank declared as HoD by the Department concerned
Ans. (d) An authority or person not below Deputy Secretary rank declared as HoD by the Department concerned — Explanation: As per Rule 3(1)(g), an HoD must not be below Deputy Secretary (or equivalent) rank and must be declared by the Department concerned. [Ref: Rule 3(1)(g)]
25. Which clause of Rule 3(1) defines "Head of Office"?
(a) Clause (i)
(b) Clause (g)
(c) Clause (h)
(d) Clause (e)
Ans. (c) Clause (h) — Explanation: Rule 3(1)(g) defines Head of the Department and Rule 3(1)(h) defines Head of Office. Clause (i) defines Ministry of Finance and clause (e) defines Department of the Government of India. [Ref: Rule 3(1)(h)]
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