Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 5 of 44, covering Rules 8–9. 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 8(1), a grant or appropriation for charged expenditure is distributed by
(a) Standard Object Heads
(b) Major Heads only
(c) Demands for Grants only
(d) Minor Heads only
Ans. (a) Standard Object Heads — Explanation: Rule 8(1) states that a grant or appropriation for charged expenditure is distributed by standard Object Heads under which it shall be accounted for. [Ref: Rule 8(1)]
2. Each standard Object Head against which provision for expenditure appears constitutes a
(a) Primary unit of appropriation
(b) Major Head
(c) Detailed Head
(d) Sub-head
Ans. (a) Primary unit of appropriation — Explanation: Rule 8(1) states that each standard Object Head against which the provision for expenditure appears constitutes a primary unit of appropriation. [Ref: Rule 8(1)]
3. The primary unit of appropriation is described in Rule 8(1) as
(a) The unit denoting a scheme
(b) The unit denoting a programme
(c) The highest unit of classification denoting functions
(d) The lowest unit of accounting classification denoting the objects of expenditure
Ans. (d) The lowest unit of accounting classification denoting the objects of expenditure — Explanation: Rule 8(1) says the primary unit of appropriation is the lowest unit of accounting classification denoting the objects of expenditure. [Ref: Rule 8(1)]
4. If a primary unit includes provision for both voted and charged expenditure, then
(a) Only the voted amount is shown
(b) The two amounts are always merged
(c) Only the charged amount is shown
(d) The amount of each is shown separately
Ans. (d) The amount of each is shown separately — Explanation: Rule 8(2) provides that the primary unit may include provision for both voted and charged expenditure and in that case the amount of each is shown separately. [Ref: Rule 8(2)]
5. Who specifies the primary units of appropriation or standard Object Heads under Rule 8(3)?
(a) The Finance Ministry
(b) The Controller General of Accounts
(c) Each Department independently
(d) The C&AG
Ans. (a) The Finance Ministry — Explanation: Rule 8(3) states that the primary units of appropriation or standard Object Heads shall be as specified by Finance Ministry from time to time. The list is at Annexure-I. [Ref: Rule 8(3)]
6. Under Rule 8(4), the Finance Ministry may
(a) Only add new units
(b) Only delete existing units
(c) Add, delete or amend the primary units of appropriation or prescribe an entirely different set of such units
(d) Not change the units once notified
Ans. (c) Add, delete or amend the primary units of appropriation or prescribe an entirely different set of such units — Explanation: Rule 8(4) empowers the Finance Ministry to add, delete or amend the primary units or prescribe an entirely different set of units. [Ref: Rule 8(4)]
7. How many tiers of classification are prescribed for the Detailed Demands for Grants under Rule 8(5)?
(a) Four
(b) Seven
(c) Five
(d) Six
Ans. (d) Six — Explanation: Rule 8(5)(i) prescribes the standard six tiers: Major Head, Sub-major Head, Minor Head, Sub-head, Detailed Head and Object Head. [Ref: Rule 8(5)(i)]
8. How many digits does a Major Head have in the six-tier classification?
(a) 5 digits
(b) 3 digits
(c) 4 digits
(d) 2 digits
Ans. (c) 4 digits — Explanation: As per the table in Rule 8(5)(i), the Major Head has 4 digits and represents the Function. [Ref: Rule 8(5)(i)]
9. The Minor Head in the six-tier classification has how many digits and what does it represent?
(a) 4 digits – Function
(b) 2 digits – Sub-function
(c) 2 digits – Scheme
(d) 3 digits – Programme
Ans. (d) 3 digits – Programme — Explanation: The Minor Head has 3 digits and represents the Programme. All other tiers except the Major Head (4 digits) have 2 digits. [Ref: Rule 8(5)(i)]
10. In the six-tier classification, the Sub-major Head denotes
(a) Function
(b) Scheme
(c) Sub-function
(d) Programme
Ans. (c) Sub-function — Explanation: The Sub-major Head (2 digits) denotes Sub-function; the Major Head denotes Function. [Ref: Rule 8(5)(i)]
11. Which tier of classification represents the Scheme?
(a) Minor Head
(b) Object Head
(c) Detailed Head
(d) Sub-head
Ans. (d) Sub-head — Explanation: As per Rule 8(5)(i), Sub-head (2 digits) represents the Scheme and Detailed Head (2 digits) represents the Sub-scheme. [Ref: Rule 8(5)(i)]
12. The Detailed Head in the Detailed Demands for Grants denotes
(a) Sub-scheme
(b) Programme
(c) Scheme
(d) Function
Ans. (a) Sub-scheme — Explanation: The Detailed Head (2 digits) denotes the Sub-scheme. [Ref: Rule 8(5)(i)]
13. What is the total number of digits in the complete six-tier classification code (Major Head to Object Head)?
(a) 13 digits
(b) 15 digits
(c) 12 digits
(d) 17 digits
Ans. (b) 15 digits — Explanation: Major Head 4 + Sub-major 2 + Minor 3 + Sub-head 2 + Detailed Head 2 + Object Head 2 = 15 digits. The NS/NIS guidelines accordingly refer to the "15-digit numeric code" line item. [Ref: Rule 8(5)(i); Appendix I]
14. Which tier in the six-tier classification is the primary unit of appropriation?
(a) Sub-head
(b) Detailed Head
(c) Minor Head
(d) Object Head
Ans. (d) Object Head — Explanation: The sixth tier, the Object Head (2 digits), is described as the Primary unit of Appropriation. [Ref: Rule 8(5)(i)]
15. The numeric codes for Major, Sub-major, Minor Heads, Sub-heads and Detailed Heads to be followed in the Detailed Demands for Grants are assigned by
(a) The Controller General of Accounts
(b) The Comptroller and Auditor General
(c) NITI Aayog
(d) The Budget Division
Ans. (a) The Controller General of Accounts — Explanation: Rule 8(5)(ii) states that the numeric code numbers assigned by the Controller General of Accounts for the Union and States shall be followed. [Ref: Rule 8(5)(ii)]
16. Under Rule 8(5)(iii), the distinction between Revenue and Capital expenditure shall be as defined in
(a) The Companies Act
(b) The Government Accounting Rules and the General Financial Rules
(c) The Fundamental Rules
(d) The Income Tax Act
Ans. (b) The Government Accounting Rules and the General Financial Rules — Explanation: Rule 8(5)(iii) states that the distinction between Revenue and Capital Expenditure shall be as defined in the Government Accounting Rules and the General Financial Rules. [Ref: Rule 8(5)(iii)]
17. The list of standard Object Heads is given in
(a) Appendix-III to DFPR 2024
(b) Annexure-I to DFPR 2024
(c) Annexure-II to DFPR 2024
(d) Appendix-I to DFPR 2024
Ans. (b) Annexure-I to DFPR 2024 — Explanation: Rule 8(3) states that a list of standard Object Heads is at Annexure-I. [Ref: Rule 8(3)]
18. Rule 9 of DFPR 2024 deals with
(a) Allotment of funds
(b) Insurance of Government property
(c) Indents, contracts and purchases
(d) Appropriation and re-appropriation
Ans. (a) Allotment of funds — Explanation: Rule 9 is titled "Allotment of Funds". [Ref: Rule 9]
19. Under Rule 9, the Department on whose behalf a grant is authorised shall distribute the sanctioned funds, where necessary, among
(a) The Public Sector Undertakings
(b) The controlling and disbursing officers subordinate to it
(c) The audit offices
(d) The State Governments
Ans. (b) The controlling and disbursing officers subordinate to it — Explanation: Rule 9 requires the Department or authority on whose behalf a grant or appropriation is authorised to distribute the sanctioned funds, where necessary, among the controlling and disbursing officers subordinate to it. [Ref: Rule 9]
20. Which sub-rule of Rule 8 prescribes the standard six tiers of classification for the Detailed Demands for Grants?
(a) Rule 8(1)
(b) Rule 8(5)
(c) Rule 8(4)
(d) Rule 8(3)
Ans. (b) Rule 8(5) — Explanation: Rule 8(5)(i) prescribes the six tiers. Rule 8(1) defines the primary unit, Rule 8(3) refers to the list of object heads and Rule 8(4) allows the Finance Ministry to change the units. [Ref: Rule 8(5)]
21. Rule 8 (Primary units of Appropriation) of DFPR 1978 corresponds to which rule in DFPR 2024?
(a) Rule 9
(b) Rule 8
(c) Rule 10
(d) Rule 3
Ans. (b) Rule 8 — Explanation: As per the Concordance Table, Rule 8 of DFPR 1978 remains Rule 8 in DFPR 2024. Rule 9 (Allotment of Funds) also keeps the same number. [Ref: Concordance Table]
22. The Function of Government expenditure is represented by which tier?
(a) Minor Head
(b) Major Head
(c) Object Head
(d) Sub-head
Ans. (b) Major Head — Explanation: The Major Head (4 digits) represents the Function in the six-tier classification. [Ref: Rule 8(5)(i)]
23. Which of the following correctly lists the six tiers in order from highest to lowest?
(a) Major Head, Sub-major Head, Minor Head, Sub-head, Detailed Head, Object Head
(b) Major Head, Minor Head, Sub-major Head, Detailed Head, Sub-head, Object Head
(c) Object Head, Detailed Head, Sub-head, Minor Head, Sub-major Head, Major Head
(d) Major Head, Sub-head, Minor Head, Sub-major Head, Object Head, Detailed Head
Ans. (a) Major Head, Sub-major Head, Minor Head, Sub-head, Detailed Head, Object Head — Explanation: Rule 8(5)(i) lists the tiers in this order: Major Head, Sub-major Head, Minor Head, Sub-head, Detailed Head and Object Head. [Ref: Rule 8(5)(i)]
24. Standard Object Heads are grouped in Annexure-I into Revenue Expenditure, Capital Expenditure (Assets) and
(a) Committed Liabilities
(b) Charged Expenditure
(c) Accounting Adjustments
(d) Plan Expenditure
Ans. (c) Accounting Adjustments — Explanation: Annexure-I groups object heads under (A) Revenue Expenditure, (B) Capital Expenditure (Assets) and (C) Accounting Adjustments. [Ref: Annexure-I]
25. How many object heads are listed in Annexure-I to DFPR 2024?
(a) 49
(b) 61
(c) 70
(d) 54
Ans. (b) 61 — Explanation: Annexure-I lists object heads at serial numbers 1 to 61, from 01 Salaries to 70 Deduct Recoveries. [Ref: Annexure-I]
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