This is Set 7 of 48 in the smartvidya question bank on the General Financial Rules (GFR) 2017, updated up to 31.01.2026. Part II: Budget formulation and implementation. This set covers Rules 57 to 60: control registers, returns and reconciliation.
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Set 7: Control of Expenditure against Budget
1. The Departments of the Central Government exercise control of expenditure against grants through
(a) the CAG
(b) Heads of Departments, other Controlling Officers and Disbursing Officers subordinate to them
(c) the Reserve Bank
(d) the vendors
Ans. (b) Heads of Departments, other Controlling Officers and Disbursing Officers subordinate to them — Explanation: Rule 57(1) describes the chain of control of expenditure. [Ref: Rule 57(1)]
2. Charges against a Grant or Appropriation can be authorised
(a) only after audit
(b) at any time within two years
(c) only during the financial year of the grant; none after its expiry
(d) up to three months after the year
Ans. (c) only during the financial year of the grant; none after its expiry — Explanation: Rule 57(2) bars authorising charges after the expiry of the financial year. [Ref: Rule 57(2)]
3. Since re-appropriation between voted and charged portions or revenue and capital sections is not permissible, an excess in any one portion is treated as
(a) an excess in the Grant or Appropriation
(b) a saving in the other portion
(c) a permissible adjustment
(d) a matter for the Contingency Fund only
Ans. (a) an excess in the Grant or Appropriation — Explanation: Rule 57(3) treats such an excess as an excess in the grant. [Ref: Rule 57(3)]
4. The Drawing and Disbursing Officer must prepare and present bills for "charged" and "voted" expenditure
(a) through the Finance Ministry
(b) only at year end
(c) together in one bill
(d) separately
Ans. (d) separately — Explanation: Rule 57(4)(i)(a) requires separate bills for charged and voted expenditure. [Ref: Rule 57(4)(i)]
5. On each bill, the DDO must enter the complete classification from Major Head down to
(a) the Object Head of account
(b) the Sub-Major Head only
(c) the Minor Head only
(d) the Demand number only
Ans. (a) the Object Head of account — Explanation: Rule 57(4)(i)(b) also requires distribution over object heads where a bill has several. [Ref: Rule 57(4)(i)]
6. Registers maintained by DDOs for allocations under each minor or sub-head are in
(a) Form GFR 3
(b) Form GFR 8
(c) Form GFR 5
(d) Form GFR 9
Ans. (c) Form GFR 5 — Explanation: Rule 57(4)(ii) prescribes Form GFR 5, physically or electronically. [Ref: Rule 57(4)(ii)]
7. A copy of entries made in the GFR 5 register during the preceding month is sent to the Controlling Officer on
(a) the fifteenth day of each month
(b) the third day of each month
(c) the last day of each month
(d) the first day of each month
Ans. (b) the third day of each month — Explanation: Rule 57(4)(iii) prescribes the third day; a nil statement is sent if there are no entries. [Ref: Rule 57(4)(iii)]
8. The broadsheet maintained by the Controlling Officer to monitor receipt of returns from DDOs is in
(a) Form GFR 7
(b) Form GFR 5
(c) Form GFR 1
(d) Form GFR 6
Ans. (d) Form GFR 6 — Explanation: Rule 57(4)(iv) prescribes Form GFR 6 (GFR 2017). [Ref: Rule 57(4)(iv)]
9. The Controlling Officer compiles a statement incorporating totals from DDOs, his own registers and adjustments, in
(a) Form GFR 6
(b) Form GFR 9
(c) Form GFR 3-A
(d) Form GFR 7
Ans. (d) Form GFR 7 — Explanation: Rule 57(4)(vi) prescribes Form GFR 7 (GFR 2017). [Ref: Rule 57(4)(vi)]
10. The consolidated account showing complete expenditure from the grant up to the end of the preceding month is prepared by the Head of Department in
(a) Form GFR 9
(b) Form GFR 7
(c) Form GFR 5
(d) Form GFR 8
Ans. (d) Form GFR 8 — Explanation: Rule 57(4)(viii) prescribes Form GFR 8 (GFR 2017). [Ref: Rule 57(4)(viii)]
11. Monthly reconciliation of departmental figures with the Accounts Officer's books is the joint responsibility of
(a) the DDO and the vendor
(b) the Head of the Department and the Accounts Officer
(c) the Secretary and the Minister
(d) the CAG and the PAO
Ans. (b) the Head of the Department and the Accounts Officer — Explanation: Rule 57(5) makes both jointly responsible. [Ref: Rule 57(5)]
12. DDOs maintain a Bill Register, noting all bills presented to the PAO, in
(a) Form GFR 1
(b) Form GFR 5
(c) Form TR 28-A
(d) Form GAR-6
Ans. (c) Form TR 28-A — Explanation: Rule 57(5)(i) prescribes Form TR 28-A, including status of e-payments on PFMS. [Ref: Rule 57(5)(i)]
13. The DDO furnishes to the PAO a certificate of agreement of figures by
(a) the fifteenth day of the same month
(b) the third day of the month
(c) the last day of the month following the month of accounts
(d) the end of the quarter
Ans. (c) the last day of the month following the month of accounts — Explanation: Rule 57(5)(iii) prescribes this timeline after tallying figures. [Ref: Rule 57(5)(iii)]
14. The Head of Department furnishes a quarterly certificate to the Principal Accounts Officer certifying correctness of figures by
(a) the last day of the quarter
(b) the 15th of the second following month after the end of the quarter
(c) the 3rd of the following month
(d) 31st March only
Ans. (b) the 15th of the second following month after the end of the quarter — Explanation: Rule 57(5)(iv) prescribes this quarterly certificate. [Ref: Rule 57(5)(iv)]
15. Departmental figures of expenditure in Form GFR 8 are obtained from Heads of Departments by
(a) 31st March
(b) the 15th of the month following the month to which they relate
(c) the end of the quarter
(d) the 3rd of the same month
Ans. (b) the 15th of the month following the month to which they relate — Explanation: Rule 57(6) prescribes the 15th of the following month. [Ref: Rule 57(6)]
16. If Accounts Office figures are higher than departmental figures, which are assumed correct?
(a) The departmental figures
(b) Neither, until audit
(c) The average of both
(d) The Accounts Office figures
Ans. (d) The Accounts Office figures — Explanation: Rule 57(6) assumes Accounts figures correct since Appropriation Accounts are based on booked figures. [Ref: Rule 57(6)]
17. Statements of physical progress of schemes must show
(a) only the vendor list
(b) scheme name, budget provision, progressive expenditure, physical progress and reasons for shortfall or excess
(c) only the names of officers
(d) only the expenditure of the last month
Ans. (b) scheme name, budget provision, progressive expenditure, physical progress and reasons for shortfall or excess — Explanation: Rule 57(7) prescribes the contents of physical progress statements. [Ref: Rule 57(7)]
18. A broadsheet to watch prompt receipt of the various returns month to month is maintained in
(a) Form GFR 9
(b) Form GFR 7
(c) Form GFR 3
(d) Form GFR 6
Ans. (a) Form GFR 9 — Explanation: Rule 57(8) prescribes Form GFR 9 (GFR 2017). [Ref: Rule 57(8)]
19. Controlling Officers obtain liability statements from spending authorities every month starting from
(a) October in each financial year
(b) April in each financial year
(c) January in each financial year
(d) March in each financial year
Ans. (a) October in each financial year — Explanation: Rule 58 requires liability statements in Form GFR 3-A from October. [Ref: Rule 58]
20. Liability statements from spending authorities are in Form GFR 3-A, and the Liability Register is in
(a) Form GFR 5
(b) Form GFR 1
(c) Form GFR 3
(d) Form GFR 9
Ans. (c) Form GFR 3 — Explanation: Rule 58 prescribes Form GFR 3 for the Liability Register. [Ref: Rule 58]
21. A Head of Department or Controlling Officer must be in a position to estimate the likelihood of savings or excesses
(a) every quarter
(b) once a year
(c) only in March
(d) every month
Ans. (d) every month — Explanation: Rule 59 requires monthly estimation and regularisation as per Rule 62 of GFR 2017. [Ref: Rule 59]
22. The Accounts Officer reports disproportionate expenditure to the Head of Department
(a) immediately on its first appearance
(b) only if asked
(c) through the CAG
(d) at the end of the year
Ans. (a) immediately on its first appearance — Explanation: Rule 60 requires immediate reporting, particularly for recurring items. [Ref: Rule 60]
23. Ultimate responsibility for control of expenditure against a grant rests with
(a) the authority administering the grant, not the Accounts Officer
(b) the CAG
(c) Parliament
(d) the Accounts Officer
Ans. (a) the authority administering the grant, not the Accounts Officer — Explanation: Rule 60 places ultimate responsibility on the administering authority. [Ref: Rule 60]
24. The PAOs' monthly extracts to DDOs for May to March also contain
(a) vendor details
(b) next year's estimates
(c) progressive figures
(d) audit objections
Ans. (c) progressive figures — Explanation: Rule 57(5)(ii) requires progressive figures in statements for May to March. [Ref: Rule 57(5)(ii)]
25. If there are no entries in the GFR 5 register in a month, the DDO must send
(a) nothing
(b) the previous month's statement again
(c) a nil statement
(d) a certificate from the CAG
Ans. (c) a nil statement — Explanation: Rule 57(4)(iii) requires a nil statement when there are no entries. [Ref: Rule 57(4)(iii)]
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These questions are prepared for practice from the General Financial Rules 2017 as updated by the Department of Expenditure up to 31.01.2026. Always check the latest Office Memorandums of the Department of Expenditure before relying on a limit or procedure.