Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 22 of 44, covering Annexure-I, Object Classes I and II. 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. What is the code of the Object Head "Salaries"?
(a) 07
(b) 02
(c) 01
(d) 04
Ans. (c) 01 — Explanation: Annexure-I lists Object Head 01 Salaries, 02 Wages, 04 Pensionary Charges, 05 Rewards, 06 Medical Treatment, 07 Allowances, 08 Leave Travel Concession and 09 Training Expenses. [Ref: Annexure-I, Sl. 1]
2. Object Head 01 "Salaries" includes pay of Government employees as defined under
(a) GFR 2(1)
(b) FR 9(21)
(c) FR 22
(d) SR 2(10)
Ans. (b) FR 9(21) — Explanation: The description of Object Head 01 says it will include pay of the Government employees as defined under FR 9(21), honorarium to Government servants and stipend to interns. [Ref: Annexure-I, Sl. 1]
3. Stipend paid to interns is booked under which Object Head?
(a) 28 Professional Services
(b) 34 Scholarships
(c) 02 Wages
(d) 01 Salaries
Ans. (d) 01 Salaries — Explanation: Object Head 01 Salaries includes pay, honorarium to Government servants and stipend to interns. [Ref: Annexure-I, Sl. 1]
4. Leave encashment on LTC is booked under
(a) 08 Leave Travel Concession
(b) 04 Pensionary Charges
(c) 07 Allowances
(d) 01 Salaries
Ans. (d) 01 Salaries — Explanation: The description of Object Head 01 Salaries includes "leave encashment on LTC". Leave encashment at retirement or death is booked under 04 Pensionary Charges. [Ref: Annexure-I, Sl. 1]
5. Sumptuary Allowance of Heads of States and other high dignitaries is booked under
(a) 01 Salaries
(b) 07 Allowances
(c) 49 Other Revenue Expenditure
(d) 13 Office Expenses
Ans. (a) 01 Salaries — Explanation: Object Head 01 Salaries includes emoluments and allowances of Heads of States and other high dignitaries including Sumptuary Allowance. [Ref: Annexure-I, Sl. 1]
6. Salary payable to the staff of Departmental canteens is classified under
(a) 31 Grants-in-aid – General
(b) 02 Wages
(c) 01 Salaries
(d) 13 Office Expenses
Ans. (c) 01 Salaries — Explanation: The description of Object Head 01 includes salary payable to the staff of Departmental canteens. [Ref: Annexure-I, Sl. 1]
7. Wages of labourers and of staff at present paid out of contingencies are booked under Object Head
(a) 01 Salaries
(b) 28 Professional Services
(c) 02 Wages
(d) 13 Office Expenses
Ans. (c) 02 Wages — Explanation: Object Head 02 Wages includes wages of labourers and of staff at present paid out of contingencies. [Ref: Annexure-I, Sl. 2]
8. Cash awards for Hindi Pratiyogita given to Government employees are booked under
(a) 40 Awards and Prizes
(b) 07 Allowances
(c) 49 Other Revenue Expenditure
(d) 05 Rewards
Ans. (d) 05 Rewards — Explanation: Object Head 05 Rewards includes rewards under a scheme given to Government employees in addition to pay and allowances, including bonus and cash awards for Hindi Pratiyogita. [Ref: Annexure-I, Sl. 3]
9. Payment of bonus to Government employees is booked under
(a) 05 Rewards
(b) 07 Allowances
(c) 40 Awards and Prizes
(d) 01 Salaries
Ans. (a) 05 Rewards — Explanation: Object Head 05 Rewards includes payment of bonus and cash awards for Hindi Pratiyogita, etc. [Ref: Annexure-I, Sl. 3]
10. Medical reimbursement to Government employees and pensioners is booked under Object Head
(a) 07 Allowances
(b) 04 Pensionary Charges
(c) 06 Medical Treatment
(d) 21 Materials and Supplies
Ans. (c) 06 Medical Treatment — Explanation: Object Head 06 Medical Treatment includes amounts paid towards medical reimbursement or treatment of Government employees and pensioners. [Ref: Annexure-I, Sl. 4]
11. What is the code of the Object Head "Allowances"?
(a) 05
(b) 06
(c) 08
(d) 07
Ans. (d) 07 — Explanation: Object Head 07 Allowances covers DA, HRA, Transport Allowance, CEA, Overtime Allowance and other allowances payable in addition to pay. [Ref: Annexure-I, Sl. 5]
12. Children Education Allowance and reimbursement of tuition fee are booked under
(a) 09 Training Expenses
(b) 01 Salaries
(c) 34 Scholarships
(d) 07 Allowances
Ans. (d) 07 Allowances — Explanation: The description of Object Head 07 Allowances includes Children Education Allowance and Reimbursement of Tuition Fee. [Ref: Annexure-I, Sl. 5]
13. Overtime Allowance is classified under
(a) 02 Wages
(b) 07 Allowances
(c) 01 Salaries
(d) 05 Rewards
Ans. (b) 07 Allowances — Explanation: Overtime Allowance is expressly listed in the description of Object Head 07 Allowances. [Ref: Annexure-I, Sl. 5]
14. Ration Allowance and cost of ration given in cash are booked under
(a) 23 Cost of Ration
(b) 21 Materials and Supplies
(c) 07 Allowances
(d) 13 Office Expenses
Ans. (c) 07 Allowances — Explanation: Object Head 07 Allowances includes Ration Allowance and Cost of Ration given in cash. Object Head 23 covers procurement of ration provided to police and CAPFs. [Ref: Annexure-I, Sl. 5; Sl. 19]
15. Which of the following is listed under Object Head 07 Allowances?
(a) Sumptuary Allowance
(b) Stipend to interns
(c) Honorarium to Government servants
(d) Sunderban Allowance
Ans. (d) Sunderban Allowance — Explanation: Sunderban Allowance, Cash Handling Allowance, Risk Allowance, Split Duty Allowance etc. are listed under 07 Allowances. Sumptuary Allowance, stipend and honorarium are under 01 Salaries. [Ref: Annexure-I, Sl. 1 and 5]
16. Air, rail or bus fare entitled under LTC Rules is booked under Object Head
(a) 07 Allowances
(b) 11 Domestic Travel Expenses
(c) 08 Leave Travel Concession
(d) 01 Salaries
Ans. (c) 08 Leave Travel Concession — Explanation: Object Head 08 Leave Travel Concession includes air, rail, bus or other fare entitled under the LTC Rules. [Ref: Annexure-I, Sl. 6]
17. Fees paid for participating in training and workshops are booked under
(a) 28 Professional Services
(b) 11 Domestic Travel Expenses
(c) 09 Training Expenses
(d) 13 Office Expenses
Ans. (c) 09 Training Expenses — Explanation: Object Head 09 Training Expenses includes cost of training such as fees, contingencies and materials for participating in training and workshops. [Ref: Annexure-I, Sl. 7]
18. Which expenditure is excluded from Object Head 09 Training Expenses?
(a) Fees paid for training
(b) Training materials
(c) Contingencies for training
(d) Domestic or foreign travel expenses for the training
Ans. (d) Domestic or foreign travel expenses for the training — Explanation: The description of Object Head 09 excludes expenditure on domestic or foreign travel expenses, which go to Object Heads 11 or 12. [Ref: Annexure-I, Sl. 7]
19. Object Class I in Annexure-I is titled
(a) Goods and Services
(b) Aid and Assistance
(c) Social Security of Employees
(d) Compensation to Employees
Ans. (d) Compensation to Employees — Explanation: Object Class I is "Compensation to Employees", covering Object Heads 01, 02, 05, 06, 07, 08 and 09. [Ref: Annexure-I]
20. Object Head 04 Pensionary Charges falls under which Object Class?
(a) Object Class I – Compensation to Employees
(b) Object Class II – Social Security of Employees
(c) Object Class V – Misc. Revenue Expenditure
(d) Object Class IV – Aid and Assistance
Ans. (b) Object Class II – Social Security of Employees — Explanation: Annexure-I places 04 Pensionary Charges under Object Class II – Social Security of Employees. [Ref: Annexure-I, Sl. 8]
21. Government's contribution under the National Pension System (NPS) for Government employees is booked under
(a) 32 Contribution
(b) 04 Pensionary Charges
(c) 07 Allowances
(d) 01 Salaries
Ans. (b) 04 Pensionary Charges — Explanation: Object Head 04 Pensionary Charges includes Government's contribution payable under NPS for Government employees. [Ref: Annexure-I, Sl. 8]
22. Leave encashment paid at the time of retirement is booked under
(a) 08 Leave Travel Concession
(b) 07 Allowances
(c) 04 Pensionary Charges
(d) 01 Salaries
Ans. (c) 04 Pensionary Charges — Explanation: Object Head 04 includes payment of leave encashment at the time of retirement or death, termination of service, etc. [Ref: Annexure-I, Sl. 8]
23. Which of the following is NOT included in Object Head 04 Pensionary Charges?
(a) Gratuity to Government employees
(b) Old age pension (social security expenditure)
(c) Pension to freedom fighters
(d) Contribution to contributory provident funds
Ans. (b) Old age pension (social security expenditure) — Explanation: The description says Pensionary Charges will not include social security expenditure such as old age pension. It does include pensions to freedom fighters and MPs, gratuity and contributions to provident funds. [Ref: Annexure-I, Sl. 8]
24. Pension paid to Members of Parliament is booked under
(a) 04 Pensionary Charges
(b) 31 Grants-in-aid – General
(c) 49 Other Revenue Expenditure
(d) 01 Salaries
Ans. (a) 04 Pensionary Charges — Explanation: Object Head 04 includes pensionary benefits to Government employees, Members of Parliament, freedom fighters, etc. [Ref: Annexure-I, Sl. 8]
25. Honorarium paid to a Government servant is classified under
(a) 07 Allowances
(b) 01 Salaries
(c) 28 Professional Services
(d) 05 Rewards
Ans. (b) 01 Salaries — Explanation: Object Head 01 Salaries includes honorarium to Government servants. [Ref: Annexure-I, Sl. 1]
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