{"id":13984,"date":"2026-07-21T08:42:50","date_gmt":"2026-07-21T08:42:50","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=13984"},"modified":"2026-07-22T11:46:55","modified_gmt":"2026-07-22T11:46:55","slug":"mcqs-on-gfr-2017","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=13984","title":{"rendered":"MCQS ON GFR 2017"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"13984\" class=\"elementor elementor-13984\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8cb55f8 e-con-full e-flex e-con e-parent\" data-id=\"8cb55f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1cae3c elementor-widget elementor-widget-html\" data-id=\"c1cae3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\r\n============================================================\r\nCSS ADDA \u00b7 PromotionExams.com\r\nCHAPTER-WISE MCQ PRACTICE + AI COACH  (Reusable Template)\r\n------------------------------------------------------------\r\nTABS:\r\n  1. Practice Quiz   \u2014 chapter-wise quiz (progress, weak areas,\r\n                       chapter filter, mastery stars)\r\n  2. My Performance  \u2014 AI coach: readiness score, focus areas,\r\n                       study plan, spaced-repetition revision queue\r\n\r\nHOW TO REUSE THIS TEMPLATE (3 steps):\r\n  1. In quizConfig below, change:\r\n       quizId   -> a UNIQUE id per topic (e.g. 'RTI-chapterwise-quiz').\r\n                   This keys localStorage; two quizzes sharing an id\r\n                   will share\/overwrite each other's progress!\r\n       topic    -> heading shown in the header\r\n       paper    -> 'Paper 1' \/ 'Paper 2' (shown in the eyebrow line)\r\n  2. Paste your question bank into  const allQuestions = [ ... ]\r\n     (format documented at the array).\r\n     NOTE: No 'year' field \u2014 this template is chapter-wise only.\r\n  3. Nothing else needs editing.\r\n\r\nRESET BEHAVIOUR:\r\n  \u2022 \"Reset Session\" (Practice tab)   -> clears ONLY the current\r\n    session's answers\/score. Lifetime mastery, weak areas and the\r\n    My Performance data are KEPT.\r\n  \u2022 \"Reset My Performance\" (My Performance tab) -> wipes lifetime\r\n    stats, mastery, weak areas and attempt history (with confirm).\r\n\r\nAll progress persists in localStorage (per quizId).\r\n============================================================\r\n-->\r\n\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1, viewport-fit=cover\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@500;600;700&family=DM+Sans:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n\/* =====================================================\r\n   CSS ADDA \u2014 INTEGRATED PORTAL DESIGN SYSTEM\r\n   NOTE ON FONT STABILITY: all font sizes are in px (not\r\n   rem) so the widget looks identical on every WordPress\r\n   page\/theme, regardless of the site's root font size.\r\n   Key exam-paper typography carries !important to defeat\r\n   theme overrides. The Google Fonts stylesheet link above\r\n   is REQUIRED \u2014 without it Crimson Pro \/ DM Sans never\r\n   load and the MCQ style changes page to page.\r\n===================================================== *\/\r\n.cwq-portal{\r\n  --navy:#2563EB; --navy-d:#1D4ED8; --navy-l:#3B82F6; --navy-ink:#12275c;\r\n  --gold:#c9992a; --gold-l:#e6c14e; --gold-d:#a37b1c;\r\n  --green:#10B981; --green-d:#059669; --green-bg:#ecfdf5;\r\n  --red:#EF4444; --red-d:#dc2626; --red-bg:#fef2f2;\r\n  --amber:#f59e0b; --amber-d:#d97706;\r\n  --bg:#F6F8FC; --card:#FFFFFF;\r\n  --ink:#1E293B; --mut:#5b6472; --faint:#94A3B8; --line:#E2E8F0;\r\n  --sh-sm:0 1px 2px rgba(16,41,66,.06);\r\n  --sh-md:0 4px 10px -2px rgba(16,41,66,.10);\r\n  --sh-lg:0 12px 26px -8px rgba(16,41,66,.16);\r\n  --r-sm:8px; --r-md:12px; --r-lg:16px;\r\n  --serif:'Crimson Pro',Georgia,'Times New Roman',serif;\r\n  --sans:'DM Sans',-apple-system,BlinkMacSystemFont,sans-serif;\r\n  font-family:var(--sans) !important;\r\n  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.go:hover{background:var(--navy);color:#fff}\r\n\r\n.ai-kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px;margin-top:18px}\r\n.ai-kpi{background:var(--card);border:1px solid var(--line);border-radius:var(--r-md);padding:14px 16px;box-shadow:var(--sh-sm)}\r\n.ai-kpi .n{font-family:var(--serif);font-size:25.6px;font-weight:600;color:var(--navy-d)}\r\n.ai-kpi .n.g{color:var(--green-d)} .ai-kpi .n.r{color:var(--red-d)} .ai-kpi .n.a{color:var(--amber-d)}\r\n.ai-kpi .l{font-size:10.9px;letter-spacing:.05em;text-transform:uppercase;color:var(--mut);margin-top:2px}\r\n\r\ntable.perf{border-collapse:collapse;width:100%;font-size:13.1px;min-width:760px}\r\ntable.perf th,table.perf td{padding:10px 10px;border-bottom:1px solid #eef1f6;text-align:center}\r\ntable.perf thead th{background:var(--navy);color:#fff;font-weight:600;font-size:11.5px}\r\ntable.perf th:first-child,table.perf td:first-child{text-align:left;padding-left:14px}\r\n\/* WRAP FIX: chapter column 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p{font-size:13.9px;max-width:52ch;margin:0 auto}\r\n.ai-two{display:grid;grid-template-columns:1fr 1fr;gap:18px}\r\n.perf-reset-wrap{margin-top:34px;padding:18px;border:1px dashed #f3c1c1;border-radius:var(--r-lg);background:#fffafa;display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.perf-reset-wrap p{font-size:13.1px;color:var(--mut);flex:1;min-width:220px}\r\n.perf-reset-wrap p b{color:var(--red-d)}\r\n.perf-reset-btn{padding:11px 20px;background:#fff;border:2px solid #f3c1c1;border-radius:var(--r-md);color:var(--red-d);font-size:13.1px;font-weight:700;cursor:pointer;transition:all .25s;font-family:var(--sans);display:flex;align-items:center;gap:7px;white-space:nowrap}\r\n.perf-reset-btn:hover{background:var(--red);border-color:var(--red);color:#fff}\r\n\r\n\/* ---------- RESPONSIVE ---------- *\/\r\n@media(max-width:1024px){.quiz-container{grid-template-columns:minmax(0,1fr) 270px;gap:14px}}\r\n@media(max-width:900px){\r\n  \/* MOBILE: question 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.ai-kpis{grid-template-columns:repeat(2,1fr)}\r\n  .ai-kpi .n{font-size:20.8px}\r\n  .ai-reco{flex-wrap:wrap}\r\n  .ai-reco .go{margin-left:42px}\r\n  .warning-toast{width:calc(100% - 32px);justify-content:center;font-size:12.8px}\r\n  .gp-stat{min-width:76px}\r\n  .perf-reset-wrap{flex-direction:column;align-items:stretch}\r\n  .perf-reset-btn{justify-content:center}\r\n}\r\n\/* very small phones *\/\r\n@media(max-width:380px){\r\n  .gp-header{padding:14px 10px 0}\r\n  .gp-tab{padding:8px 10px;font-size:11.2px}\r\n  .mode-tab{padding:8px 11px;font-size:11.7px}\r\n  .question-text{font-size:16px !important;padding:12px}\r\n  .option-text,.option-letter{font-size:15.5px !important}\r\n  .ai-wrap{padding:6px 8px 24px}\r\n  .quiz-container{padding:0 8px 8px}\r\n  .filter-bar{padding:10px 8px 0}\r\n}\r\n<\/style>\r\n\r\n<div class=\"cwq-portal\" id=\"quizWrapper\">\r\n    <!-- Warning Toast -->\r\n    <div class=\"warning-toast\" id=\"warningToast\">\r\n        <span 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<\/div>\r\n                <div class=\"result-stat\">\r\n                    <div class=\"result-stat-value\" id=\"resultScore\">0%<\/div>\r\n                    <div class=\"result-stat-label\">Score<\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"result-buttons\">\r\n                <button class=\"result-btn secondary\" id=\"reviewBtn\"><span class=\"ic\">\ud83d\udc41<\/span> Review<\/button>\r\n                <button class=\"result-btn weak\" id=\"practiceWeakBtn\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> Practice Weak<\/button>\r\n                <button class=\"result-btn primary\" id=\"retryBtn\"><span class=\"ic\">\u21bb<\/span> Try Again<\/button>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- ================= HEADER ================= -->\r\n    <header class=\"gp-header\">\r\n        <div class=\"gp-head-top\">\r\n            <div class=\"gp-brand\">\r\n                <div class=\"eyebrow\" id=\"topicEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/div>\r\n                <h1 id=\"topicName\">General Financial Rules (GFR), 2017<\/h1>\r\n                <p>Chapter-wise MCQs \u00b7 Smart Practice, Weak-Area Drills &amp; AI Coach<\/p>\r\n            <\/div>\r\n            <div class=\"gp-stats\">\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrTotalQ\">0<\/div><div class=\"l\">MCQs<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrChapters\">0<\/div><div class=\"l\">Chapters<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrMastered\">0%<\/div><div class=\"l\">Mastered<\/div><\/div>\r\n                <div class=\"gp-stat clickable\" id=\"weakBadgeHeader\" style=\"display:none;\"><div class=\"n\" id=\"weakCountHeader\">0<\/div><div class=\"l\">Weak Areas<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrReadiness\">\u2014<\/div><div class=\"l\">Readiness<\/div><\/div>\r\n            <\/div>\r\n        <\/div>\r\n        <nav class=\"gp-tabs\">\r\n            <button class=\"gp-tab active\" data-view=\"practice\"><span class=\"ic\">\u270d\ufe0f<\/span> Practice Quiz<\/button>\r\n            <button class=\"gp-tab\" data-view=\"performance\"><span class=\"ic\">\ud83e\udde0<\/span> My Performance <span class=\"pill\" id=\"perfPill\" style=\"display:none;\">!<\/span><\/button>\r\n        <\/nav>\r\n    <\/header>\r\n\r\n    <!-- ================= VIEW 1 : PRACTICE QUIZ ================= -->\r\n    <div class=\"gp-view active\" id=\"view-practice\">\r\n\r\n    <!-- Mode Selector -->\r\n    <div class=\"mode-selector\">\r\n        <div class=\"mode-tabs\">\r\n            <button class=\"mode-tab active\" data-mode=\"all\" id=\"modeAll\">\r\n                <span class=\"ic\">\ud83d\udccb<\/span> All Questions <span class=\"badge\" id=\"allCount\">0<\/span>\r\n            <\/button>\r\n            <button class=\"mode-tab\" data-mode=\"chapter\" id=\"modeChapter\">\r\n                <span class=\"ic\">\ud83d\udcda<\/span> By Chapter\r\n            <\/button>\r\n            <button class=\"mode-tab weak-mode\" data-mode=\"weak\" id=\"modeWeak\">\r\n                <span class=\"ic\">\u26a0\ufe0f<\/span> Weak Areas <span class=\"badge\" id=\"weakModeCount\">0<\/span>\r\n            <\/button>\r\n        <\/div>\r\n        <div class=\"session-info\" id=\"sessionInfo\" style=\"display:none;\">\r\n            <span class=\"ic\">\ud83d\udd58<\/span>\r\n            <span id=\"sessionText\">Last session: Q5<\/span>\r\n            <button class=\"resume-btn\" id=\"resumeBtn\"><span class=\"ic\">\u25b6<\/span> Resume<\/button>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- FILTER BAR (before the MCQ content) -->\r\n    <div class=\"filter-bar\">\r\n        <div class=\"filter-bar-row\">\r\n            <div class=\"quiz-card\" id=\"chapterFilterCard\">\r\n                <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\udcda<\/span> Filter by Chapter<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\"><div class=\"filter-list\" id=\"chapterList\"><\/div><\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card weak-areas-card\" id=\"weakAreasCard\" style=\"display:none;\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\u26a0\ufe0f<\/span> Weak Areas<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\">\r\n                    <div class=\"weak-question-list\" id=\"weakQuestionList\"><\/div>\r\n                    <button class=\"practice-weak-btn\" id=\"practiceWeakAreasBtn\"><span class=\"ic\">\u21bb<\/span> Practice All Weak Areas<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- Main Container -->\r\n    <div class=\"quiz-container\">\r\n        <!-- Question Panel (primary) -->\r\n        <main class=\"question-panel\">\r\n            <div class=\"question-header\">\r\n                <span class=\"question-number\" id=\"questionNumber\">Question 1 of 20<\/span>\r\n                <div class=\"question-meta\">\r\n                    <div class=\"meta-badge chapter\"><span class=\"ic\">\ud83d\udcd6<\/span> <span id=\"currentQuestionChapter\">\u2014<\/span><\/div>\r\n                    <div class=\"meta-badge weak\" id=\"weakBadge\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> <span>Weak<\/span><\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"question-body\">\r\n                <div class=\"question-text\" id=\"questionText\">Loading question...<\/div>\r\n                <div class=\"options-list\" id=\"optionsList\"><\/div>\r\n                <div class=\"explanation-box\" id=\"explanationBox\">\r\n                    <div class=\"explanation-title\"><span class=\"ic\">\ud83d\udca1<\/span> Explanation<\/div>\r\n                    <p class=\"explanation-text\" id=\"explanationText\"><\/p>\r\n                <\/div>\r\n                <div class=\"mastery-indicator\" id=\"masteryIndicator\">\r\n                    <span class=\"mastery-label\"><span class=\"ic\">\u2b50<\/span> Mastery:<\/span>\r\n                    <div class=\"mastery-stars\" id=\"masteryStars\">\r\n                        <i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"question-nav\">\r\n                    <button class=\"nav-btn prev\" id=\"prevBtn\"><span class=\"ic\">\u2190<\/span> Previous<\/button>\r\n                    <button class=\"nav-btn check\" id=\"checkBtn\"><span class=\"ic\">\u2713<\/span> Check Answer<\/button>\r\n                    <button class=\"nav-btn next\" id=\"nextBtn\">Next <span class=\"ic\">\u2192<\/span><\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/main>\r\n\r\n        <!-- Right Rail: navigator \u2192 progress \u2192 actions -->\r\n        <aside class=\"dashboard-sidebar\">\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\uddc2\ufe0f<\/span> Question Navigator<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"question-grid\" id=\"questionGrid\"><\/div>\r\n                    <div class=\"legend\">\r\n                        <div class=\"legend-items\">\r\n                            <div class=\"legend-item\"><div class=\"legend-color unattempted\"><\/div><span>New<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color attempted\"><\/div><span>Seen<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color correct\"><\/div><span>Correct<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color incorrect\"><\/div><span>Incorrect<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\ud83c\udfc6<\/span> Progress &amp; Session<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"progress-combo\">\r\n                        <div class=\"progress-ring-container\">\r\n                            <div class=\"progress-ring\">\r\n                                <svg width=\"100\" height=\"100\">\r\n                                    <circle class=\"progress-ring-bg\" cx=\"50\" cy=\"50\" r=\"42\"><\/circle>\r\n                                    <circle class=\"progress-ring-fill\" cx=\"50\" cy=\"50\" r=\"42\" stroke-dasharray=\"264\" stroke-dashoffset=\"264\" id=\"progressRingFill\"><\/circle>\r\n                                <\/svg>\r\n                                <div class=\"progress-ring-text\">\r\n                                    <span class=\"progress-ring-percentage\" id=\"progressPercentage\">0%<\/span>\r\n                                    <span class=\"progress-ring-label\">Mastered<\/span>\r\n                                <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                        <div class=\"stat-col\">\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Questions<\/span><span class=\"stat-value\" id=\"totalQuestions\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Attempted<\/span><span class=\"stat-value\" id=\"attemptedCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Correct<\/span><span class=\"stat-value correct\" id=\"correctCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Incorrect<\/span><span class=\"stat-value incorrect\" id=\"incorrectCount\">0<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                    <div class=\"progress-stats-mini\" style=\"margin-top:10px\">\r\n                        <div class=\"progress-stat-mini\"><div class=\"value correct\" id=\"totalCorrectProgress\">0<\/div><div class=\"label\">Lifetime Correct<\/div><\/div>\r\n                        <div class=\"progress-stat-mini\"><div class=\"value incorrect\" id=\"totalWeakProgress\">0<\/div><div class=\"label\">Weak Areas<\/div><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"action-buttons\">\r\n                <button class=\"action-btn submit\" id=\"submitBtn\"><span class=\"ic\">\ud83d\udce4<\/span> Submit &amp; View Results<\/button>\r\n                <button class=\"action-btn reset\" id=\"resetBtn\"><span class=\"ic\">\u21ba<\/span> Reset Session<\/button>\r\n                <p class=\"reset-note\">Resets only this session's answers.<br>Lifetime performance &amp; mastery are kept.<\/p>\r\n            <\/div>\r\n        <\/aside>\r\n    <\/div>\r\n    <\/div><!-- \/view-practice -->\r\n\r\n    <!-- ================= VIEW 2 : MY PERFORMANCE (AI COACH) ================= -->\r\n    <div class=\"gp-view\" id=\"view-performance\">\r\n        <div class=\"ai-wrap\">\r\n            <div id=\"aiEmptyState\" class=\"an-card ai-empty\" style=\"display:none;margin-top:24px;\">\r\n                <span class=\"ic\" style=\"font-size:32px\">\ud83e\udde0<\/span>\r\n                <div class=\"big\">Your AI coach is waiting for data<\/div>\r\n                <p>Attempt a few questions in the Practice tab. The coach will then compute your readiness score, detect weak chapters weighted by their share of the question bank, and build a personalised study plan.<\/p>\r\n            <\/div>\r\n\r\n            <div id=\"aiContent\">\r\n                <div class=\"sec-head\" style=\"margin-top:24px;\"><span class=\"num\">01<\/span><h2>Readiness \u2014 AI Assessment<\/h2><span class=\"hint\">weighted by chapter share of the bank<\/span><\/div>\r\n                <div class=\"ai-hero\">\r\n                    <div class=\"ai-ring-card\">\r\n                        <div class=\"ai-ring\">\r\n                            <svg width=\"150\" height=\"150\">\r\n                                <circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>\r\n                                <circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"402\" id=\"aiRingFill\"><\/circle>\r\n                            <\/svg>\r\n                            <div class=\"ai-ring-txt\"><span class=\"n\" id=\"aiScore\">0<\/span><span class=\"l\">Readiness \/ 100<\/span><\/div>\r\n                        <\/div>\r\n                        <div class=\"ai-verdict\" id=\"aiVerdict\"><\/div>\r\n                    <\/div>\r\n                    <div class=\"ai-coach-card\">\r\n                        <h3><span class=\"ic\">\ud83e\ude84<\/span> Smart Study Plan \u2014 What to do next<\/h3>\r\n                        <div id=\"aiRecoList\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"ai-kpis\" id=\"aiKpis\"><\/div>\r\n\r\n                <div class=\"sec-head\"><span class=\"num\">02<\/span><h2>Chapter Performance vs Chapter Weight<\/h2><span class=\"hint\">priority = high weight \u00d7 low accuracy<\/span><\/div>\r\n                <div class=\"tbl-scroll\"><table class=\"perf\">\r\n                    <thead><tr><th>Chapter<\/th><th>Weight<\/th><th>Coverage<\/th><th>Accuracy<\/th><th>Status<\/th><th>Action<\/th><\/tr><\/thead>\r\n                    <tbody id=\"perfTableBody\"><\/tbody>\r\n                <\/table><\/div>\r\n\r\n                <div class=\"ai-two\" style=\"margin-top:34px;\">\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">03<\/span><h2>Revision Queue<\/h2><span class=\"hint\">spaced repetition<\/span><\/div>\r\n                        <div class=\"an-card\" id=\"revisionQueue\"><\/div>\r\n                    <\/div>\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">04<\/span><h2>Mastery Distribution<\/h2><\/div>\r\n                        <div class=\"an-card\" id=\"masteryDist\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <!-- Performance reset (lifetime data) -->\r\n                <div class=\"perf-reset-wrap\">\r\n                    <p><b>Danger zone:<\/b> this permanently erases your lifetime performance for this quiz \u2014 mastery stars, weak areas, accuracy history and the readiness score. Session reset on the Practice tab does <b>not<\/b> touch this data.<\/p>\r\n                    <button class=\"perf-reset-btn\" id=\"resetPerfBtn\"><span class=\"ic\">\ud83d\uddd1\ufe0f<\/span> Reset My Performance<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div><!-- \/view-performance -->\r\n<\/div>\r\n<script>\r\n\/\/ ==========================================\r\n\/\/ QUIZ CONFIGURATION  \u2190 EDIT PER TOPIC\r\n\/\/ ==========================================\r\nconst quizConfig = {\r\n    \/\/ UNIQUE id per topic. Progress is stored in localStorage under this key,\r\n    \/\/ so two quizzes MUST NOT share the same quizId.\r\n    quizId: 'CHANGE-ME-chapterwise-quiz',\r\n    topic: 'General Financial Rules (GFR), 2017',                     \/\/ \u2190 shown in header h1\r\n                         \/\/ \u2190 shown in header eyebrow\r\n    masteryThreshold: 3,   \/\/ total correct needed for \"mastered\"\r\n    weakThreshold: 1,      \/\/ wrong attempts before a question is flagged weak\r\n    revisionGapDays: 7     \/\/ days after which a mastered Q re-enters revision\r\n};\r\n\r\n\/\/ ============================================================================\r\n\/\/ GENERAL FINANCIAL RULES, 2017 (updated up to 31.01.2026)\r\n\/\/ COMPLETE MCQ BANK \u2014 UPSC SO\/Steno \u00b7 CGA AAO \u00b7 LDCE style\r\n\/\/ All 12 chapters in one file. Stems carry an explicit GFR reference and\r\n\/\/ PYQ-style chapter tags so each item is identifiable as GFR in a mixed paper.\r\n\/\/ Fields: id, chapter, question, options[4], correct (0-based), explanation (HTML).\r\n\/\/ ============================================================================\r\n\r\nconst allQuestions = [\r\n  \r\n  {\r\n    id: 1,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, in which one of the following Forms are separate accounts kept for Fixed Assets such as plant, machinery, equipment, furniture and fixtures?\",\r\n    options: [\r\n      \"Form GFR-23\",\r\n      \"Form GFR-22\",\r\n      \"Form GFR-18\",\r\n      \"Form GFR-24\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 211(ii)(a).<\/b> Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. are kept in <b>Form GFR-22<\/b>; Consumables in GFR-23; Library books in GFR-18; assets of historical\/artistic value in GFR-24.\"\r\n  },\r\n \r\n  {\r\n    id: 2,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, separate accounts for consumables such as office stationery, chemicals and maintenance spare parts are kept in the Form:\",\r\n    options: [\r\n      \"GFR-24\",\r\n      \"GFR-22\",\r\n      \"GFR-23\",\r\n      \"GFR-18\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 211(ii)(b).<\/b> Consumables such as office stationery, chemicals, maintenance spare parts etc. are kept in <b>Form GFR-23<\/b> (Fixed Assets in GFR-22; library books in GFR-18; historical\/artistic assets in GFR-24).\"\r\n  },\r\n \r\n  {\r\n    id: 3,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In terms of the General Financial Rules, 2017, the accounts of library books are kept in the Form:\",\r\n    options: [\r\n      \"GFR-24\",\r\n      \"GFR-22\",\r\n      \"GFR-23\",\r\n      \"GFR-18\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 211(ii)(c).<\/b> Library books are accounted for in <b>Form GFR-18<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 4,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, assets of historical or artistic value held by museums or Government departments are maintained in the Form:\",\r\n    options: [\r\n      \"GFR-24\",\r\n      \"GFR-22\",\r\n      \"GFR-18\",\r\n      \"GFR-23\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 211(ii)(d).<\/b> Assets of historical\/artistic value held by museums\/Government departments are kept in <b>Form GFR-24<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 5,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In the context of the General Financial Rules, 2017, the forms prescribed for keeping stock accounts are matched below:\\n1. Fixed Assets \\u2014 GFR-22\\n2. Consumables \\u2014 GFR-23\\n3. Library books \\u2014 GFR-24\\nWhich of the pairs given above is\/are correctly matched?\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 211(ii).<\/b> Fixed Assets \\u2014 GFR-22 (correct); Consumables \\u2014 GFR-23 (correct); Library books \\u2014 GFR-18, not GFR-24 (GFR-24 is for historical\/artistic assets). Hence only 1 and 2 are correct.\"\r\n  },\r\n \r\n  {\r\n    id: 6,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, the report of stores for disposal is prepared in the Form:\",\r\n    options: [\r\n      \"GFR-22\",\r\n      \"GFR-11\",\r\n      \"GFR-10\",\r\n      \"GFR-18\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 217(iii).<\/b> A report of stores for disposal is prepared in <b>Form GFR-10<\/b>. (The sale account of goods disposed of is prepared in Form GFR-11.)\"\r\n  },\r\n \r\n  {\r\n    id: 7,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In terms of the General Financial Rules, 2017, the sale account for goods disposed of is prepared and signed by the officer who supervised the sale\/auction in the Form:\",\r\n    options: [\r\n      \"GFR-24\",\r\n      \"GFR-10\",\r\n      \"GFR-16\",\r\n      \"GFR-11\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 222.<\/b> A sale account of goods disposed of is prepared in <b>Form GFR-11<\/b>, duly signed by the officer who supervised the sale or auction. (The report of stores for disposal is Form GFR-10 under Rule 217.)\"\r\n  },\r\n \r\n  {\r\n    id: 8,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, in respect of non-recurring Grants to an Institution or Organisation, the certificate of actual utilisation of the Grants is insisted upon in the Form:\",\r\n    options: [\r\n      \"GFR 12-A\",\r\n      \"GFR 12-B\",\r\n      \"GFR 12-C\",\r\n      \"GFR 13\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 238(1).<\/b> In respect of non-recurring Grants, a certificate of actual utilisation in <b>Form GFR 12-A<\/b> is insisted upon. (GFR 12-B relates to grants released as loans; GFR 12-C is the State Government UC for a Central Scheme.)\"\r\n  },\r\n \r\n  {\r\n    id: 9,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In terms of the General Financial Rules, 2017, when Central Grants are given to State Governments for implementation of a Central Scheme, the Utilization Certificate submitted by the State Government is in the Form:\",\r\n    options: [\r\n      \"GFR 12-A\",\r\n      \"GFR 12-C\",\r\n      \"GFR 12-B\",\r\n      \"GFR 25\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 239.<\/b> The State Government's Utilization Certificate for a Central Scheme is submitted in <b>Form GFR 12-C<\/b>, countersigned by the Administrative Secretary or the Finance Secretary.\"\r\n  },\r\n \r\n  {\r\n    id: 10,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, the Utilization Certificate matched wrongly with its purpose is:\",\r\n    options: [\r\n      \"GFR 12-C \\u2014 Utilization Certificate for State Governments implementing a Central Scheme\",\r\n      \"GFR 12-A \\u2014 Utilization Certificate for non-recurring Grants to an Institution\",\r\n      \"GFR 12-B \\u2014 Utilization Certificate for State Governments implementing a Central Scheme\",\r\n      \"GFR 21 \\u2014 Register of Grants maintained by the sanctioning authority\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"GFR 12-B relates to the certificate for grants released as <b>loans<\/b> (Rule 256), not the State-Government Scheme UC \\u2014 that is <b>GFR 12-C<\/b> (Rule 239). The other three pairings are correct: GFR 12-A (non-recurring UC, Rule 238), GFR 12-C (State Scheme UC, Rule 239), GFR 21 (Register of Grants, Rule 234).\"\r\n  },\r\n \r\n  {\r\n    id: 11,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In terms of the General Financial Rules, 2017, a Register of Grants maintained by the sanctioning authority to record grants sanctioned is kept in the Form:\",\r\n    options: [\r\n      \"GFR-13\",\r\n      \"GFR 12-A\",\r\n      \"GFR-25\",\r\n      \"GFR-21\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 234.<\/b> A Register of Grants shall be maintained by the sanctioning authority in <b>Form GFR-21<\/b>, with columns filled in simultaneously with the issue of the sanction order.\"\r\n  },\r\n \r\n  {\r\n    id: 12,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, the security bond and the Fidelity Bond to be executed by a Government servant handling cash or stores are, respectively, in the Forms:\",\r\n    options: [\r\n      \"GFR-14 for the security bond and GFR-17 for the Fidelity Bond\",\r\n      \"GFR-17 for the security bond and GFR-14 for the Fidelity Bond\",\r\n      \"GFR-16 for the security bond and GFR-20 for the Fidelity Bond\",\r\n      \"GFR-15 for the security bond and GFR-13 for the Fidelity Bond\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 306(3).<\/b> The security bond is executed in <b>Form GFR-14<\/b> and the Fidelity Bond in <b>Form GFR-17<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 13,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In terms of the General Financial Rules, 2017, a report of transfer of charge of a Gazetted Government servant, signed by the relieved and the relieving officers, is made in the Form:\",\r\n    options: [\r\n      \"GFR-14\",\r\n      \"GFR-16\",\r\n      \"GFR-17\",\r\n      \"GFR-20\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 286(1).<\/b> A report of transfer of charge of a Gazetted Government servant is made in <b>Form GFR-16<\/b>, signed by both the relieved and the relieving officers.\"\r\n  },\r\n \r\n  {\r\n    id: 14,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, all drawing officers maintain a record of Postal Life Insurance policy holders, for recovery of premia, in the Form:\",\r\n    options: [\r\n      \"GFR-16\",\r\n      \"GFR-17\",\r\n      \"GFR-20\",\r\n      \"GFR-14\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 305(1).<\/b> A record of Postal Life Insurance (PLI) policy holders is maintained in <b>Form GFR-20<\/b> by all drawing officers for recovery of premia.\"\r\n  },\r\n \r\n  {\r\n    id: 15,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In the context of the General Financial Rules, 2017, a written undertaking obtained from a wholly Government-owned company at the time of sanctioning a loan is in the Form:\",\r\n    options: [\r\n      \"GFR-16\",\r\n      \"GFR 12-A\",\r\n      \"GFR 12-C\",\r\n      \"GFR 15\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 255(2)(ii).<\/b> A written undertaking is obtained from a wholly Government-owned company at the time of sanctioning the loan in <b>Form GFR 15<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 16,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, an undertaking that the fixed assets of a wholly-owned Government company shall not be hypothecated without prior Government approval is obtained in the Form:\",\r\n    options: [\r\n      \"GFR 32\",\r\n      \"GFR 15\",\r\n      \"GFR 12-A\",\r\n      \"GFR 20\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 256.<\/b> The undertaking that fixed assets shall not be hypothecated without prior Government approval is obtained in <b>Form GFR 32<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 17,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In terms of the General Financial Rules, 2017, the register of guarantees maintained by the Financial Adviser, recording guarantees, annual reviews and levy\/recovery of guarantee fee, is in the Form:\",\r\n    options: [\r\n      \"GFR-26\",\r\n      \"GFR-25\",\r\n      \"GFR-21\",\r\n      \"GFR-13\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 281(2).<\/b> The register of guarantees is maintained in <b>Form GFR-25<\/b>. (The operational data of an entity for a guarantee proposal is furnished in Form GFR-26 under Rule 277.)\"\r\n  },\r\n \r\n  {\r\n    id: 18,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, to enable the Ministry of Finance to examine cases of Government guarantees, the data of operational parameters of the entity is furnished, along with the proposal, in the Form:\",\r\n    options: [\r\n      \"GFR-22\",\r\n      \"GFR-25\",\r\n      \"GFR-26\",\r\n      \"GFR-10\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 277(v).<\/b> The data of operational parameters is furnished in <b>Form GFR-26<\/b> along with the guarantee proposal. (The register of guarantees is Form GFR-25 under Rule 281.)\"\r\n  },\r\n \r\n  {\r\n    id: 19,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In the context of the General Financial Rules, 2017, the Accounts Officers\/Pay and Accounts Officers who maintain the detailed accounts of loans issue notices to the loanees (other than State and Union Territory Governments) in the Form:\",\r\n    options: [\r\n      \"GFR-21\",\r\n      \"GFR-13\",\r\n      \"GFR-12-B\",\r\n      \"GFR-19\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 258.<\/b> Notices to loanees (other than State\/UT Governments), such as Public Sector Undertakings, are issued in <b>Form GFR-19<\/b> by the Accounts\/Pay and Accounts Officers maintaining the detailed loan accounts.\"\r\n  },\r\n \r\n  {\r\n    id: 20,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, each Principal Accounts Officer submits to the concerned Ministry a statement showing the details of outstanding Central Loans borne on his books as on 31st March each year in the Form:\",\r\n    options: [\r\n      \"GFR 13\",\r\n      \"GFR 19\",\r\n      \"GFR 12-B\",\r\n      \"GFR 21\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 262.<\/b> The statement of outstanding Central Loans as on 31st March is submitted in <b>Form GFR 13<\/b> by each Principal Accounts Officer.\"\r\n  },\r\n \r\n  {\r\n    id: 21,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In terms of the General Financial Rules, 2017, the Controlling Officer maintains a Liability Register, and obtains liability statements from spending authorities, respectively, in the Forms:\",\r\n    options: [\r\n      \"GFR 3-A for the Liability Register and GFR 3 for the liability statements\",\r\n      \"GFR 3 for the Liability Register and GFR 3-A for the liability statements\",\r\n      \"GFR 9 for the Liability Register and GFR 10 for the liability statements\",\r\n      \"GFR 13 for the Liability Register and GFR 19 for the liability statements\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 62.<\/b> The Controlling Officer maintains a <b>Liability Register in Form GFR 3<\/b>, and obtains <b>liability statements in Form GFR 3-A<\/b> from the spending authorities every month, starting from October each financial year.\"\r\n  },\r\n \r\n  {\r\n    id: 22,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In the context of the General Financial Rules, 2017, consider the following Form-to-purpose pairings:\\n1. GFR-10 \\u2014 Report of stores for disposal\\n2. GFR-11 \\u2014 Sale account of goods disposed of\\n3. GFR-16 \\u2014 Transfer of charge report of a Gazetted Government servant\\nWhich of the pairs given above are correctly matched?\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rules 217, 222 and 286.<\/b> GFR-10 \\u2014 report of stores for disposal; GFR-11 \\u2014 sale account of goods disposed of; GFR-16 \\u2014 transfer of charge report of a Gazetted Government servant. All three pairs are correctly matched.\"\r\n  },\r\n \r\n  {\r\n    id: 23,\r\n    chapter: 'GFR FORMS',\r\n    question: \"As per the General Financial Rules, 2017, which one of the following Form-to-purpose pairings is NOT correct?\",\r\n    options: [\r\n      \"GFR-25 \\u2014 Register of guarantees\",\r\n      \"GFR-14 \\u2014 Security bond executed by a Government servant handling cash\",\r\n      \"GFR-20 \\u2014 Record of Postal Life Insurance policy holders\",\r\n      \"GFR-17 \\u2014 Security bond executed by a Government servant handling cash\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"GFR-17 is the <b>Fidelity Bond<\/b>, not the security bond \\u2014 the security bond is <b>Form GFR-14<\/b> (Rule 306(3)). The other three pairings are correct: GFR-14 (security bond), GFR-20 (PLI record, Rule 305), GFR-25 (register of guarantees, Rule 281).\"\r\n  },\r\n \r\n  {\r\n    id: 24,\r\n    chapter: 'GFR FORMS',\r\n    question: \"In terms of the General Financial Rules, 2017, the Form used for the certificate to be furnished (as referred to in the rule on undertakings for loans to wholly-owned Government companies) is:\",\r\n    options: [\r\n      \"GFR 12-B\",\r\n      \"GFR 12-A\",\r\n      \"GFR 12-C\",\r\n      \"GFR 32\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 256 (proviso\/certificate).<\/b> The certificate referred to is furnished in <b>Form GFR 12-B<\/b>, at such intervals as agreed with the Audit\/Accounts Officer. (GFR 12-A is the non-recurring grant UC; GFR 12-C is the State Scheme UC; GFR 32 is the no-hypothecation undertaking.)\"\r\n  },  \r\n  {\r\n    id: 1,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, a sanction for any fresh charge, unless specifically renewed, lapses if no payment in whole or in part has been made from the date of issue of the sanction within a period of:\",\r\n    options: [\r\n      \"Six months\",\r\n      \"Twelve months\",\r\n      \"Three months\",\r\n      \"Twenty-four months\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 30 (Lapse of Sanctions).<\/b> A sanction for a fresh charge lapses, unless specifically renewed, if no payment has been made during a period of <b>twelve months<\/b> from the date of issue.\"\r\n  },\r\n \r\n  {\r\n    id: 2,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, a sanction to an advance or non-refundable part withdrawal from the Provident Fund lapses, unless specifically renewed, on the expiry of (except where withdrawals are in instalments):\",\r\n    options: [\r\n      \"Twelve months\",\r\n      \"Six months\",\r\n      \"Three months\",\r\n      \"One month\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 299.<\/b> A sanction to a Provident Fund advance\/non-refundable part withdrawal lapses on the expiry of <b>three months<\/b> unless specifically renewed.\"\r\n  },\r\n \r\n  {\r\n    id: 3,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, the travelling allowance claim of a Government servant, falling due on the date succeeding completion of the journey, stands forfeited if not submitted within:\",\r\n    options: [\r\n      \"One year of its becoming due\",\r\n      \"Thirty days of its becoming due\",\r\n      \"Ninety days of its becoming due\",\r\n      \"Sixty days of its becoming due\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 291.<\/b> A travelling allowance claim must be submitted within <b>sixty days<\/b> of becoming due, failing which it stands forfeited.\"\r\n  },\r\n \r\n  {\r\n    id: 4,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In the context of the General Financial Rules, 2017, the Leave Travel Concession claim of a Government servant, where an advance has been drawn, is required to be submitted within:\",\r\n    options: [\r\n      \"Thirty days of the due date\",\r\n      \"Sixty days of the due date\",\r\n      \"Fifteen days of the due date\",\r\n      \"Ninety days of the due date\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 293.<\/b> Where an advance is drawn, the LTC claim is submitted within <b>thirty days<\/b> of the due date; where no advance is drawn, within sixty days.\"\r\n  },\r\n \r\n  {\r\n    id: 5,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, a claim for overtime allowance, falling due on the first day of the month following the month to which it relates, stands forfeited if not submitted within:\",\r\n    options: [\r\n      \"Thirty days of the due date\",\r\n      \"Sixty days of the due date\",\r\n      \"Ninety days of the due date\",\r\n      \"Fifteen days of the due date\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 294.<\/b> A claim for overtime allowance stands forfeited if not submitted within <b>sixty days<\/b> of the due date.\"\r\n  },\r\n \r\n  {\r\n    id: 6,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, an arrear claim of a Government servant preferred within a specified period of its becoming due is settled by the DDO\/Accounts Officer after usual checks; a claim in abeyance beyond that period is investigated by the Head of the Department. That period is:\",\r\n    options: [\r\n      \"One year\",\r\n      \"Three years\",\r\n      \"Two years\",\r\n      \"Five years\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 295.<\/b> An arrear claim preferred within <b>two years<\/b> of becoming due is settled by the DDO\/Accounts Officer; a claim in abeyance beyond two years is investigated by the Head of the Department.\"\r\n  },\r\n \r\n  {\r\n    id: 7,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, a security deposit taken from a Government servant is required to be retained for at least a specified period from the date he vacates his post. That period is:\",\r\n    options: [\r\n      \"Two years\",\r\n      \"Three months\",\r\n      \"One year\",\r\n      \"Six months\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 308.<\/b> A security deposit is retained for at least <b>six months<\/b> from the date the Government servant vacates his post; the security bond is retained permanently or until no longer necessary.\"\r\n  },\r\n \r\n  {\r\n    id: 8,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, an officer officiating in a short-term vacancy against a cash\/store-handling post may be exempted from furnishing security (if a permanent Government servant and no risk) only where the officiating period does not exceed:\",\r\n    options: [\r\n      \"Four months\",\r\n      \"Six months\",\r\n      \"Three months\",\r\n      \"Two months\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 306(4).<\/b> The exemption applies only where the officiating arrangement does not exceed <b>four months<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 9,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, in respect of the Service Book, the office is required to update and return the Government servant's copy (handed over in January each year) within:\",\r\n    options: [\r\n      \"Fifteen days of its receipt\",\r\n      \"Thirty days of its receipt\",\r\n      \"Sixty days of its receipt\",\r\n      \"Ninety days of its receipt\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 289(3).<\/b> The office must update and return the Service Book copy within <b>thirty days<\/b> of its receipt.\"\r\n  },\r\n \r\n  {\r\n    id: 10,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, the second copy of the Service Book is to be given to a new appointee within:\",\r\n    options: [\r\n      \"Three months of the date of appointment\",\r\n      \"Six months of the date of appointment\",\r\n      \"One month of the date of appointment\",\r\n      \"One year of the date of appointment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 289(2).<\/b> The second copy is given to a new appointee within <b>one month<\/b> of appointment (and to existing employees within six months of the rules becoming effective).\"\r\n  },\r\n \r\n  {\r\n    id: 11,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, where the Head of the Office sanctions an advance to a Government servant for purchase of goods\/services for office management, the adjustment bill, with balance if any, must be submitted within:\",\r\n    options: [\r\n      \"Seven days of the drawal of the advance\",\r\n      \"Thirty days of the drawal of the advance\",\r\n      \"Sixty days of the drawal of the advance\",\r\n      \"Fifteen days of the drawal of the advance\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 323(2).<\/b> The adjustment bill, with balance if any, must be submitted within <b>fifteen days<\/b> of drawal, failing which the amount is recovered from salary.\"\r\n  },\r\n \r\n  {\r\n    id: 12,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In the context of the General Financial Rules, 2017, a contract document, where necessary, should be executed within a specified period of the issue of the letter of acceptance. That period is:\",\r\n    options: [\r\n      \"21 days (one month)\",\r\n      \"45 days\",\r\n      \"60 days\",\r\n      \"15 days\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 225(vi).<\/b> A contract document, where necessary, should be executed within <b>21 days (one month)<\/b> of the issue of the letter of acceptance, unless public interest requires otherwise; non-fulfilment justifies annulment of the award and forfeiture of the Earnest Money Deposit.\"\r\n  },\r\n \r\n  {\r\n    id: 13,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, a Price Variation Clause can be provided only in long-term contracts where the delivery period extends beyond:\",\r\n    options: [\r\n      \"12 months\",\r\n      \"18 months\",\r\n      \"24 months\",\r\n      \"6 months\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 225(viii)(a).<\/b> A Price Variation Clause can be provided only where the delivery period extends beyond <b>18 months<\/b>; short-term contracts must have firm and fixed prices.\"\r\n  },\r\n \r\n  {\r\n    id: 14,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, no claim for payment from a contractor shall be entertained after the lapse of:\",\r\n    options: [\r\n      \"Five years of arising of the claim\",\r\n      \"Two years of arising of the claim\",\r\n      \"Three years of arising of the claim\",\r\n      \"One year of arising of the claim\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 225(xix).<\/b> No claim for payment from a contractor is entertained after the lapse of <b>three years<\/b> of arising of the claim.\"\r\n  },\r\n \r\n  {\r\n    id: 15,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, in the management of contracts, the monitoring of Bank Guarantees should include a monthly review of all such instruments expiring after:\",\r\n    options: [\r\n      \"Twelve months\",\r\n      \"One month\",\r\n      \"Six months\",\r\n      \"Three months\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 226(ii).<\/b> Monitoring should include a monthly review of all Bank Guarantees\/instruments expiring after <b>three months<\/b>, along with a review of the progress of supply or work.\"\r\n  },\r\n \r\n  {\r\n    id: 16,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In the context of the General Financial Rules, 2017, in the procurement of goods, the Bid Security is normally to remain valid for a period beyond the final bid validity period of:\",\r\n    options: [\r\n      \"Forty-five days\",\r\n      \"Thirty days\",\r\n      \"Sixty days\",\r\n      \"Ninety days\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 170(i).<\/b> The Bid Security normally remains valid for <b>forty-five days<\/b> beyond the final bid validity period.\"\r\n  },\r\n \r\n  {\r\n    id: 17,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, the Bid Securities of unsuccessful bidders should be returned at the earliest after expiry of the final bid validity, and latest:\",\r\n    options: [\r\n      \"On or before the 45th day after the award of the contract\",\r\n      \"On or before the 30th day after the award of the contract\",\r\n      \"On or before the 60th day after the award of the contract\",\r\n      \"On the date of award of the contract\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 170(ii).<\/b> Bid Securities of unsuccessful bidders are returned latest by the <b>30th day after the award of the contract<\/b> (and in two-stage bidding, within 30 days of the first-stage result).\"\r\n  },\r\n \r\n  {\r\n    id: 18,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, the Performance Security should remain valid for a period of sixty days beyond the date of:\",\r\n    options: [\r\n      \"Opening of the financial bids\",\r\n      \"Award of the contract\",\r\n      \"Completion of all contractual obligations of the supplier, including warranty obligations\",\r\n      \"Expiry of the final bid validity\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 171(ii).<\/b> Performance Security remains valid for <b>sixty days beyond completion of all contractual obligations, including warranty obligations<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 19,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of goods, an advance payment against a maintenance contract should not exceed the amount payable under the contract for:\",\r\n    options: [\r\n      \"One month\",\r\n      \"Three months\",\r\n      \"Twelve months\",\r\n      \"Six months\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 172(1)(c).<\/b> An advance against a maintenance contract should not exceed the amount payable for <b>six months<\/b> under the contract.\"\r\n  },\r\n \r\n  {\r\n    id: 20,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In the context of the General Financial Rules, 2017, the Ministries\/Departments shall, after Budget approval, project their Annual Procurement Plan of goods and services on the GeM portal within:\",\r\n    options: [\r\n      \"30 days\",\r\n      \"15 days\",\r\n      \"45 days\",\r\n      \"60 days\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 149(vi).<\/b> The Annual Procurement Plan is projected on the GeM portal within <b>30 days<\/b> of Budget approval.\"\r\n  },\r\n \r\n  {\r\n    id: 21,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, a supplier of goods and services not available on GeM is registered by the Head of the Ministry for a fixed period, depending on the nature of the goods, of:\",\r\n    options: [\r\n      \"Between 2 to 5 years\",\r\n      \"Between 1 to 3 years\",\r\n      \"Between 6 months to 1 year\",\r\n      \"Between 1 to 5 years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 150(iii).<\/b> Suppliers are registered for a fixed period <b>between 1 to 3 years<\/b> depending on the nature of the goods.\"\r\n  },\r\n \r\n  {\r\n    id: 22,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, a bidder convicted of an offence under the Prevention of Corruption Act, 1988 in connection with a public procurement contract may be debarred for a period:\",\r\n    options: [\r\n      \"Not exceeding five years\",\r\n      \"Not exceeding two years\",\r\n      \"Not exceeding three years\",\r\n      \"Not exceeding one year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 151(ii).<\/b> A bidder convicted under the PC Act\/BNS may be debarred for a period <b>not exceeding three years<\/b>; breach of the code of integrity attracts debarment not exceeding two years [Rule 151(iii)].\"\r\n  },\r\n \r\n  {\r\n    id: 23,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, in respect of the time schedule for autonomous bodies, the approved and authenticated annual accounts are to be made available to the Audit Office (for commencement of audit) by:\",\r\n    options: [\r\n      \"30th September\",\r\n      \"31st October\",\r\n      \"31st December\",\r\n      \"30th June\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 236.<\/b> Annual accounts are made available for audit by <b>30th June<\/b>; the final Separate Audit Report issues by 31st October; the Annual Report and Audited Accounts are laid before Parliament by 31st December.\"\r\n  },\r\n \r\n  {\r\n    id: 24,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In the context of the General Financial Rules, 2017, in respect of non-recurring Grants to an Institution or Organisation, the Utilization Certificate is required to be submitted within:\",\r\n    options: [\r\n      \"Twelve months of the closure of the financial year\",\r\n      \"Six months of the closure of the financial year\",\r\n      \"Nine months of the closure of the financial year\",\r\n      \"Eighteen months of the closure of the financial year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 238(1).<\/b> The Utilization Certificate for non-recurring Grants is submitted within <b>twelve months<\/b> of the closure of the financial year.\"\r\n  },\r\n \r\n  {\r\n    id: 25,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, Grantee Institutions should submit achievement-cum-performance reports soon after the end of the financial year, and in any case not later than:\",\r\n    options: [\r\n      \"Three months after the close of the financial year\",\r\n      \"Six months after the close of the financial year\",\r\n      \"Nine months after the close of the financial year\",\r\n      \"Twelve months after the close of the financial year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 242(2)(i).<\/b> Achievement-cum-performance reports are submitted not later than <b>six months<\/b> after the close of the financial year.\"\r\n  },\r\n \r\n  {\r\n    id: 26,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, in respect of the review of Government guarantees, the review report is required to be forwarded by the Financial Adviser to the Budget Division by:\",\r\n    options: [\r\n      \"30th June every year, for the previous financial year\",\r\n      \"31st March every year, for the current financial year\",\r\n      \"30th April every year, for the previous financial year\",\r\n      \"10th April every year, for the current financial year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 281(1).<\/b> The guarantee review report is forwarded to the Budget Division by <b>30th April<\/b> every year for the previous financial year. (The register data in Form GFR-25 is sent by the 10th of April.)\"\r\n  },\r\n \r\n  {\r\n    id: 27,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, the guarantee fee on a Government guarantee is required to be levied:\",\r\n    options: [\r\n      \"On the last day of each financial year\",\r\n      \"Only at the end of each guarantee year\",\r\n      \"Only once, at the time of invocation of the guarantee\",\r\n      \"Before the guarantee is given, and thereafter on first April every year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 279(2).<\/b> The guarantee fee is levied <b>before the guarantee is given and thereafter on first April every year<\/b>, on the amount outstanding at the beginning of the guarantee year. Where not paid on the due date, it is charged at double the normal rates for the default period.\"\r\n  },\r\n \r\n  {\r\n    id: 28,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In the context of the General Financial Rules, 2017, under the Revolving Fund Scheme (Reimbursement through Special Account) for an externally aided project, the Funding Agency disburses, as an initial advance, the estimated expenditure of:\",\r\n    options: [\r\n      \"Four months for the projects\",\r\n      \"Six months for the projects\",\r\n      \"Three months for the projects\",\r\n      \"Twelve months for the projects\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 267(1)(i).<\/b> Under the Revolving Fund Scheme, the Funding Agency disburses the estimated expenditure of <b>four months<\/b> as initial advance.\"\r\n  },\r\n \r\n  {\r\n    id: 29,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, for Central or Centrally sponsored projects financed from external aid, the funds are to be released to the Project Implementing Agency by the administrative Ministry within:\",\r\n    options: [\r\n      \"Four weeks\",\r\n      \"Six weeks\",\r\n      \"Eight weeks\",\r\n      \"Twelve weeks\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 269.<\/b> The funds are released to the Project Implementing Agency within <b>six weeks<\/b> by the administrative Ministry, with reference to the expenditure incurred.\"\r\n  },\r\n \r\n  {\r\n    id: 30,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, a loan of public moneys is to be repaid within a specific term that is as short as possible, which may in very special cases extend to:\",\r\n    options: [\r\n      \"Twenty-five years\",\r\n      \"Twenty years\",\r\n      \"Thirty years\",\r\n      \"Fifteen years\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 250(1)(i).<\/b> The term of a loan, kept as short as possible, may in very special cases extend to <b>thirty years<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 31,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, in respect of a loan of public moneys, where the payment of an instalment is in advance of the due date by a specified number of days or less, interest for the full period is payable. That number of days is:\",\r\n    options: [\r\n      \"Ten days\",\r\n      \"Seven days\",\r\n      \"Thirty days\",\r\n      \"Fourteen days\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 250(1)(iv).<\/b> Where payment is in advance of the due date by <b>fourteen days or less<\/b>, interest for the full period (half-year or full year) is payable.\"\r\n  },\r\n \r\n  {\r\n    id: 32,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In the context of the General Financial Rules, 2017, a physical verification of fixed assets and of consumable goods and materials should each be undertaken at least:\",\r\n    options: [\r\n      \"Once in a year\",\r\n      \"Once in two years\",\r\n      \"Twice a year\",\r\n      \"Once in three years\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rules 213(1) and 213(2).<\/b> Both fixed assets and consumables should be physically verified at least <b>once in a year<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 33,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, complete physical verification of library books every year is prescribed for libraries having not more than twenty thousand volumes; for libraries having more than twenty thousand and up to fifty thousand volumes, verification is done at least:\",\r\n    options: [\r\n      \"Every year\",\r\n      \"Once in three years\",\r\n      \"Once in five years\",\r\n      \"Once in two years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 215(i).<\/b> For libraries with more than twenty thousand and up to fifty thousand volumes, verification is done at least <b>once in three years<\/b>; for more than fifty thousand volumes, sample verification at intervals not more than three years.\"\r\n  },\r\n \r\n  {\r\n    id: 34,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In terms of the General Financial Rules, 2017, the rates of user charges should be linked with appropriate price indices and reviewed at least:\",\r\n    options: [\r\n      \"Every two years\",\r\n      \"Every year\",\r\n      \"Every three years\",\r\n      \"Every five years\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 47 (User Charges).<\/b> The rates of user charges should be linked with appropriate price indices and reviewed at least <b>every three years<\/b>.\"\r\n  },\r\n \r\n  {\r\n    id: 35,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"As per the General Financial Rules, 2017, the annual accounts of the Government of India, prepared by the Controller General of Accounts and certified by the Comptroller and Auditor General, are to be submitted to the President preferably within:\",\r\n    options: [\r\n      \"Twelve months of the close of the financial year\",\r\n      \"Three months of the close of the financial year\",\r\n      \"Nine months of the close of the financial year\",\r\n      \"Six months of the close of the financial year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 71.<\/b> The annual accounts are submitted to the President preferably within <b>six months<\/b> of the close of the financial year, to be laid before each House of Parliament.\"\r\n  },\r\n \r\n  {\r\n    id: 36,\r\n    chapter: 'TIMELINES & PERIODS',\r\n    question: \"In the context of the General Financial Rules, 2017, consider the following time-limits for forfeiture of claims of a Government servant:\\n1. Travelling allowance claim \\u2014 sixty days of becoming due\\n2. Overtime allowance claim \\u2014 sixty days of the due date\\n3. Leave Travel Concession claim (no advance drawn) \\u2014 sixty days of the due date\\nWhich of the pairs given above are correctly matched?\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rules 291, 294 and 293.<\/b> TA claim \\u2014 60 days (Rule 291); OTA claim \\u2014 60 days (Rule 294); LTC claim without advance \\u2014 60 days (Rule 293) [with advance it is 30 days]. All three are correctly matched.\"\r\n  },\r\n  {\r\n    id: 1,\r\n    chapter: \"Ch 1: INTRODUCTION\",\r\n    question: \"The General Financial Rules, 2017 apply to which of the following?\\n1. All Central Government Ministries and Departments\\n2. Attached and subordinate bodies of the Central Government\\n3. Autonomous Bodies, except to the extent their Government-approved bye-laws provide for separate Financial Rules\\n4. State Governments and their departments\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 1 (Short Title and Commencement).<\/b><br>The GFRs apply to <b>all Central Government Ministries\/Departments and their attached and subordinate bodies<\/b> (1 and 2), and are deemed applicable to <b>Autonomous Bodies except to the extent their Government-approved bye-laws provide for separate Financial Rules<\/b> (3). They do <b>not<\/b> extend to State Governments (4), which is the distractor that makes options containing 4 wrong.<br><br>Hence 1, 2 and 3 only.\"\r\n  },\r\n\r\n  {\r\n    id: 2,\r\n    chapter: \"Ch 1: INTRODUCTION\",\r\n    question: \"In the context of the General Financial Rules, 2017, the Consolidated Fund of India, the Public Account of India and the Contingency Fund of India each derive from the Constitution. Match each with the constitutional provision and select the correct answer:\\nList-I (Fund \/ Account)\\nA. Consolidated Fund of India\\nB. Public Account of India\\nC. Contingency Fund of India\\nList-II (Provision)\\n1. Article 267(1)\\n2. Article 266(1)\\n3. Article 266(2)\",\r\n    options: [\r\n      \"A-2, B-1, C-3\",\r\n      \"A-3, B-2, C-1\",\r\n      \"A-2, B-3, C-1\",\r\n      \"A-1, B-3, C-2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 2(x), 2(xxiv) and 2(vii) (Definitions).<\/b><br>A\u20132: the <b>Consolidated Fund<\/b> is referred to in <b>Article 266(1)<\/b>.<br>B\u20133: the <b>Public Account<\/b> is referred to in <b>Article 266(2)<\/b>.<br>C\u20131: the <b>Contingency Fund of India<\/b> is established under the Contingency Fund of India Act, 1950 in terms of <b>Article 267(1)<\/b>.<br><br>The distractors swap the 266(1) and 266(2) references between the Consolidated Fund and the Public Account.\"\r\n  },\r\n\r\n  {\r\n    id: 3,\r\n    chapter: \"Ch 1: INTRODUCTION\",\r\n    question: \"Under the General Financial Rules, 2017, a competent authority assigns funds, included in a primary unit of appropriation, to meet a specified item of expenditure. This act is termed:\",\r\n    options: [\r\n      \"Sanction\",\r\n      \"Re-appropriation\",\r\n      \"Allotment\",\r\n      \"Appropriation\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 2(iii) (Definitions).<\/b><br>'Appropriation' means the <b>assignment, to meet specified expenditure, of funds included in a primary unit of appropriation<\/b>.<br><br>(b) Re-appropriation [Rule 2(xxvi)] is the <b>transfer<\/b> of funds from one primary unit to another; (c) allotment is the distribution of sanctioned funds among subordinate officers; (a) a sanction authorizes expenditure \u2014 each a distinct concept.\"\r\n  },\r\n\r\n  {\r\n    id: 4,\r\n    chapter: \"Ch 1: INTRODUCTION\",\r\n    question: \"As per the General Financial Rules, 2017, in the Union Budget, a competent authority transfers funds from one primary unit of appropriation to another such unit. This is best described as:\",\r\n    options: [\r\n      \"Re-appropriation\",\r\n      \"Appropriation\",\r\n      \"Surrender of savings\",\r\n      \"A supplementary grant\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 2(xxvi) (Definitions).<\/b><br>'Re-appropriation' means the <b>transfer of funds from one primary unit of appropriation to another such unit<\/b>.<br><br>(b) Appropriation [Rule 2(iii)] is the original assignment of funds to a unit; (c) surrender is giving up anticipated savings before year-close [Rule 62]; (d) a supplementary grant is additional provision from Parliament [Rule 63] \u2014 none is a transfer between primary units.\"\r\n  },\r\n\r\n  {\r\n    id: 5,\r\n    chapter: \"Ch 1: INTRODUCTION\",\r\n    question: \"As per the General Financial Rules, 2017, a Gazetted Officer is designated by a Head of Department to draw bills and make payments on behalf of the Central Government. Such an officer is a:\",\r\n    options: [\r\n      \"Controlling Officer\",\r\n      \"Drawing and Disbursing Officer\",\r\n      \"Accounts Officer\",\r\n      \"Head of the Department\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 2(xiii) (Definitions).<\/b><br>A 'Drawing and Disbursing Officer' is a Head of Office and any other Gazetted Officer so designated <b>to draw bills and make payments on behalf of the Central Government<\/b>, and includes a Head of Department or Administrator where he himself discharges the function.<br><br>(a) a Controlling Officer [Rule 2(viii)] controls the incurring of expenditure\/collection of revenue; (c) an Accounts Officer heads an office of accounts; (d) a Head of Department exercises delegated financial powers \u2014 none is the bill-drawing\/paying officer.\"\r\n  },\r\n\r\n  {\r\n    id: 6,\r\n    chapter: \"Ch 1: INTRODUCTION\",\r\n    question: \"In the context of the General Financial Rules, 2017, with reference to a 'Controlling Officer', which of the following statements are correct?\\n1. He is entrusted by a Department with the responsibility of controlling the incurring of expenditure and\/or the collection of revenue.\\n2. The term includes a Head of Department and also an Administrator.\\n3. He is the officer who draws bills and makes payments on behalf of the Central Government.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 2(viii) (Definitions).<\/b><br>Statement 1 \u2713 \u2014 a Controlling Officer is entrusted with controlling the incurring of expenditure and\/or the collection of revenue.<br>Statement 2 \u2713 \u2014 the term expressly <b>includes a Head of Department and an Administrator<\/b>.<br>Statement 3 \u2717 \u2014 drawing bills and making payments is the function of the <b>Drawing and Disbursing Officer<\/b> [Rule 2(xiii)], a distinct defined term.<br><br>Hence 1 and 2 only.\"\r\n  },\r\n\r\n  {\r\n    id: 7,\r\n    chapter: \"Ch 1: INTRODUCTION\",\r\n    question: \"Under the General Financial Rules, 2017, the 'Government Account' comprises the accounts relating to which of the following?\\n1. The Consolidated Fund\\n2. The Contingency Fund\\n3. The Public Account\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 2(xvi) (Definitions).<\/b><br>'Government Account' means the account relating to the <b>Consolidated Fund, the Contingency Fund and the Public Account<\/b>.<br><br>All three components are included, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 8,\r\n    chapter: \"Ch 1: INTRODUCTION\",\r\n    question: \"In terms of the General Financial Rules, 2017, civil or electrical works \u2014 including public buildings, public services and transport infrastructure, both original and repair works, and any other project or infrastructure for the use of the general public \u2014 together fall within the meaning of:\",\r\n    options: [\r\n      \"Public Works\",\r\n      \"Public Account\",\r\n      \"Departmental undertakings\",\r\n      \"Capital projects\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 2(xxv) (Definitions).<\/b><br>'Public Works' means <b>civil\/electrical works including public buildings, public services, transport infrastructure, etc., both original and repair works, and any other project including infrastructure which is for the use of the general public<\/b>.<br><br>(b) Public Account [Rule 2(xxiv)] is a part of Government Account; (c) and (d) are not the defined term.\"\r\n  },\r\n\r\n  {\r\n    id: 9,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, which of the following are among the enumerated standards of financial propriety?\\n1. Every officer should exercise the same vigilance in respect of expenditure from public moneys as a person of ordinary prudence would in respect of his own money.\\n2. The expenditure should not be prima facie more than the occasion demands.\\n3. No authority should exercise its powers of sanctioning expenditure to pass an order directly or indirectly to its own advantage.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 21(i), (ii) and (iii).<\/b><br>All three are enumerated principles: the <b>ordinary prudence<\/b> test [21(i)]; expenditure <b>not prima facie more than the occasion demands<\/b> [21(ii)]; and no exercise of sanctioning power <b>to one's own advantage<\/b> [21(iii)].<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 10,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"In the context of the General Financial Rules, 2017, under the standards of financial propriety governing Government expenditure, expenditure from public moneys should not be incurred for the benefit of a particular person or a section of the people, UNLESS which of the following conditions is satisfied?\\n1. A claim for the amount could be enforced in a Court of Law.\\n2. The expenditure is in pursuance of a recognized policy or custom.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 only\",\r\n      \"1 only\",\r\n      \"Either 1 or 2\",\r\n      \"Both 1 and 2 must be satisfied together\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 21(iv).<\/b><br>Expenditure for the benefit of a particular person\/section is barred unless <b>either (c) a claim for the amount could be enforced in a Court of Law, or (b) the expenditure is in pursuance of a recognized policy or custom<\/b>. The two limbs are alternatives \u2014 satisfying either suffices.<br><br>(d) is wrong because both need not co-exist; (b) and (a) drop one of the two alternative conditions.\"\r\n  },\r\n\r\n  {\r\n    id: 11,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, the financial powers of the Government which have NOT been delegated to any subordinate authority under the Delegation of Financial Powers Rules shall vest in the:\",\r\n    options: [\r\n      \"Cabinet Committee on Economic Affairs\",\r\n      \"President, as the ultimate sanctioning authority\",\r\n      \"Administrative Department concerned, as a residuary power\",\r\n      \"Finance Ministry\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 23 (Delegation of Financial Powers).<\/b><br>The powers not delegated to any subordinate authority under the Delegation of Financial Powers Rules shall vest in the <b>Finance Ministry<\/b>.<br><br>(b) though sanctions issue in the President's name, the residuary financial powers are vested by the rules in the Finance Ministry; (c) an Administrative Department exercises only the powers delegated to it; (a) the CCEA is an approving forum, not the holder of residuary financial powers.\"\r\n  },\r\n\r\n  {\r\n    id: 12,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"In terms of the General Financial Rules, 2017, consider the following statements regarding sanctions to expenditure:\\n1. All sanctions to expenditure shall indicate the details of the provisions in the relevant grant or appropriation from which the expenditure is to be met.\\n2. All proposals for sanction to expenditure shall indicate whether the expenditure can be met by valid appropriation or re-appropriation.\\n3. Where a sanction is issued before funds are communicated, it should specify that the expenditure is subject to funds being communicated in the budget of the year.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 26(1), 26(2) and 26(3) (Provision of funds for sanction).<\/b><br>Statement 1 \u2713 \u2014 sanctions must indicate the details of the provisions in the relevant grant\/appropriation [26(1)].<br>Statement 2 \u2713 \u2014 proposals must indicate whether expenditure can be met by valid appropriation or re-appropriation [26(2)].<br>Statement 3 \u2713 \u2014 a sanction issued before funds are communicated must specify that it is subject to funds being communicated in the budget of the year [26(3)].<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 13,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, an order sanctioning the creation of a temporary post \u2014 in addition to specifying the sanctioned duration of the post \u2014 must invariably specify the:\",\r\n    options: [\r\n      \"Name of the officer who will hold the post\",\r\n      \"Date from which the post is to be created\",\r\n      \"Source of funds in the Public Account\",\r\n      \"Pay Level as per the Pay Matrix, in every case\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 27(2) (Date of creation to be indicated in sanctions for temporary posts).<\/b><br>Orders sanctioning the creation of a temporary post should, in addition to the sanctioned duration, invariably specify the <b>date from which it is to be created<\/b>. Separately, under Rule 27(1), all rules, sanctions or orders come into force from the date of issue unless another date is specified.<br><br>(a), (c) and (d) are not the particulars this rule mandates.\"\r\n  },\r\n\r\n  {\r\n    id: 14,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"In the context of the General Financial Rules, 2017, except in pursuance of a general delegation made by or with the approval of the President, which of the following orders can a subordinate authority issue only with the previous consent of the Finance Ministry?\\n1. Grant of land or assignment of revenue\\n2. Concession, grant, lease or licence of mineral or forest rights\\n3. Grant of rights to water or power, or any easement or privilege of such concessions\\n4. An order involving relinquishment of revenue in any way\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 4 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 28(i) and 28(ii) (Powers in regard to certain special matters).<\/b><br>Without the previous consent of the Finance Ministry, a subordinate authority shall not issue an order involving any <b>grant of land or assignment of revenue<\/b> (1); <b>concession, grant, lease or licence of mineral or forest rights<\/b> (2); <b>rights to water, power or any easement or privilege<\/b> of such concessions (3); or <b>relinquishment of revenue in any way<\/b> (4).<br><br>All four are covered, so the answer is 1, 2, 3 and 4.\"\r\n  },\r\n\r\n  {\r\n    id: 15,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, all financial sanctions and orders issued by a competent authority are required to be communicated to the Audit Officer and the Accounts Officer. However, copies of certain sanctions need NOT be endorsed to the Audit Officers. Which of the following is among these excepted categories?\\n1. Sanctions relating to grant of advances to Central Government employees\\n2. Sanctions relating to appointment, promotion or transfer of Gazetted and non-Gazetted officers\\n3. All sanctions relating to creation, continuation or abolition of posts\\n4. Sanctions of contingent expenditure incurred under the powers of Heads of Offices\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 4 only\",\r\n      \"1 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 29(xi).<\/b><br>Copies of all sanctions\/orders are endorsed to the Audit Officers <b>except<\/b> the listed types, which include: (d) grant of advances to Central Government employees; (b) appointment\/promotion\/transfer of Gazetted and non-Gazetted officers; (c) creation\/continuation\/abolition of posts; (a) handing\/taking over charge; (e) GPF advances; (f) contingent expenditure under the powers of Heads of Offices; and (g) other routine sanctions of Heads of Subordinate Offices.<br><br>All four listed here fall within the excepted categories, so the answer is 1, 2, 3 and 4.\"\r\n  },\r\n\r\n  {\r\n    id: 16,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"In terms of the General Financial Rules, 2017, a sanction for a fresh charge, unless it is specifically renewed, shall lapse if no payment in whole or in part has been made against it within a period of:\",\r\n    options: [\r\n      \"Twelve months from the date of issue of the sanction\",\r\n      \"Six months from the date of issue of the sanction\",\r\n      \"Twenty-four months from the date of issue of the sanction\",\r\n      \"The financial year in which it was issued, in every case\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 30 (Lapse of Sanctions).<\/b><br>A sanction for any fresh charge lapses if no payment, in whole or in part, has been made within <b>twelve months from the date of issue<\/b>, unless specifically renewed. Provisos apply where a currency period is prescribed [30(i)], where the sanction is tied to a specified year's budget [30(ii)], or where (for stores) tenders were accepted or the indent placed within one year [30(iii)].<br><br>The distractors alter the period or wrongly make lapse coincide with the financial year in all cases.\"\r\n  },\r\n\r\n  {\r\n    id: 17,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, a sanction relating to an addition to a permanent establishment, made from year to year under a general scheme, or an allowance sanctioned for a post but not drawn by the officer concerned:\",\r\n    options: [\r\n      \"Shall lapse after twelve months like any other sanction for a fresh charge\",\r\n      \"Shall not lapse, notwithstanding the general rule on lapse of sanctions\",\r\n      \"Shall lapse at the close of the financial year in every case\",\r\n      \"Shall lapse only if not drawn within twenty-four months\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 31.<\/b><br>Notwithstanding Rule 30, a sanction for an <b>addition to a permanent establishment made from year to year under a general scheme<\/b>, or an <b>allowance sanctioned for a post or class of Government servants but not drawn<\/b>, shall <b>not lapse<\/b>.<br><br>(a), (c) and (d) apply the ordinary lapse periods of Rule 30, which Rule 31 expressly overrides.\"\r\n  },\r\n\r\n  {\r\n    id: 18,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"In the context of the General Financial Rules, 2017, any loss or shortage of public moneys, stores or other property held on behalf of Government must be reported by the subordinate authority to the next higher authority as well as to the Statutory Audit Officer and the Principal Accounts Officer. This reporting is NOT required for petty losses of value not exceeding:\",\r\n    options: [\r\n      \"Rupees five thousand\",\r\n      \"Rupees fifty thousand\",\r\n      \"Rupees ten thousand\",\r\n      \"Rupees one lakh\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 33(1) (Report of Losses).<\/b><br>Losses must be reported irrespective of the cause or manner of detection, even where made good by the party responsible; however, <b>petty losses of value not exceeding Rupees ten thousand<\/b> need not be reported.<br><br>(b) Rupees fifty thousand is the fire\/theft\/fraud reporting threshold under Rule 34 \u2014 an adjacent figure used as a distractor.\"\r\n  },\r\n\r\n  {\r\n    id: 19,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, losses of Government money or property due to suspected fire, theft or fraud are required to be invariably reported to the Police for investigation where the value of the loss is above:\",\r\n    options: [\r\n      \"Rupees twenty-five thousand\",\r\n      \"Rupees ten thousand\",\r\n      \"Rupees one lakh\",\r\n      \"Rupees fifty thousand\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 34 (Loss of Government property due to fire, theft, fraud).<\/b><br>All losses <b>above the value of Rupees fifty thousand<\/b> due to suspected fire, theft, fraud, etc., shall be invariably reported to the Police for investigation as early as possible.<br><br>(b) Rupees ten thousand is the petty-loss reporting exemption under Rule 33 \u2014 the adjacent figure used as a distractor.\"\r\n  },\r\n\r\n  {\r\n    id: 20,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"In terms of the General Financial Rules, 2017, all losses of immovable property such as buildings, communications or other works, caused by fire, flood, cyclone, earthquake or any other natural cause, are required to be reported at once by the subordinate authority to Government through the usual channel where the value exceeds:\",\r\n    options: [\r\n      \"Rupees fifty thousand\",\r\n      \"Rupees ten thousand\",\r\n      \"Rupees one lakh\",\r\n      \"Rupees five lakh\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 35 (Loss of immovable property by fire, flood, etc.).<\/b><br>All loss of immovable property <b>exceeding Rupees fifty thousand<\/b>, caused by fire, flood, cyclone, earthquake or any other natural cause, shall be reported at once by the subordinate authority to Government through the usual channel; all other losses are brought to the notice of the next higher authority.<br><br>The distractors are plausible thresholds, but the figure is Rupees fifty thousand.\"\r\n  },\r\n\r\n  {\r\n    id: 21,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, cases involving loss arising from an erroneous or irregular issue of cheques, or from an irregular accounting of receipts, are required to be reported to the Financial Adviser or Chief Accounting Authority and also to the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Controller General of Accounts, Ministry of Finance\",\r\n      \"Central Vigilance Commission\",\r\n      \"Department of Personnel and Training\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 33(7) (Report of Losses).<\/b><br>Cases involving loss from erroneous\/irregular issue of cheques or irregular accounting of receipts are reported to the <b>Controller General of Accounts, Ministry of Finance<\/b>, so that defects in rules or procedures can be remedied; serious irregularities are also brought to the notice of the FA or Chief Accounting Authority and the CGA [Rule 33(2)].<br><br>(a), (c) and (d) are not the authority designated for this particular report.\"\r\n  },\r\n\r\n  {\r\n    id: 22,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"In the context of the General Financial Rules, 2017, the financial year of the Government, for budgetary purposes, commences and ends respectively on:\",\r\n    options: [\r\n      \"The 1st day of March and the last day of February of the following year\",\r\n      \"The 1st day of January and the 31st day of December of the same year\",\r\n      \"The 1st day of April and the 31st day of March of the following year\",\r\n      \"The 1st day of July and the 30th day of June of the following year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 45 (Financial Year), read with Rule 2(xv).<\/b><br>The financial year of the Government commences on the <b>1st day of April<\/b> and ends on the <b>31st day of March<\/b> of the following year.<br><br>The distractors are calendar or alternative fiscal-year cycles not followed by the Government of India.\"\r\n  },\r\n\r\n  {\r\n    id: 23,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"Under the General Financial Rules, 2017, the Annual Financial Statement, laid before both Houses of Parliament showing the estimated receipts and expenditure of the Central Government for a financial year, is provided for under which Article of the Constitution?\",\r\n    options: [\r\n      \"Article 267\",\r\n      \"Article 110\",\r\n      \"Article 266\",\r\n      \"Article 112\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 45(1) (Presentation of Budget to Parliament).<\/b><br>In accordance with <b>Article 112(1)<\/b>, the Finance Minister lays before both Houses an Annual Financial Statement (the 'Budget'); the provisions for preparation and submission of the budget are contained in Articles 112 to 116.<br><br>(b) Article 110 defines a Money Bill; (c) Article 266 the Consolidated\/Public Accounts; (a) Article 267 the Contingency Fund \u2014 none is the Annual Financial Statement provision.\"\r\n  },\r\n\r\n  {\r\n    id: 24,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"In terms of the General Financial Rules, 2017, the provisions for the preparation, formulation and submission of the budget to Parliament are contained in which range of Articles of the Constitution?\",\r\n    options: [\r\n      \"Articles 112 to 116\",\r\n      \"Articles 108 to 112\",\r\n      \"Articles 264 to 267\",\r\n      \"Articles 148 to 151\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 45(1) (Presentation of Budget to Parliament).<\/b><br>The provisions for preparation, formulation and submission of the budget to Parliament are contained in <b>Articles 112 to 116<\/b> of the Constitution.<br><br>(c) Articles 264\u2013267 deal with finance and distribution of revenues; (d) Articles 148\u2013151 with the C&amp;AG; (b) is not the budget range \u2014 all used as plausible constitutional distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 25,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"Under the General Financial Rules, 2017, in the Budget, the expenditure estimates show separately the sums 'Charged' on the Consolidated Fund and the sums required to meet 'other expenditure'. The vote of the Lok Sabha is required in respect of:\",\r\n    options: [\r\n      \"The expenditure 'Charged' on the Consolidated Fund, under Article 112(3)\",\r\n      \"The 'other expenditure', under Article 113(2) of the Constitution\",\r\n      \"Both the charged and the other expenditure equally\",\r\n      \"Neither the charged nor the other expenditure\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 50(1) (Expenditure estimates).<\/b><br>The estimates show the expenditure <b>Charged on the Consolidated Fund under Article 112(3)<\/b> (not submitted to the vote) separately from the <b>other expenditure, for which the vote of the Lok Sabha is required under Article 113(2)<\/b>.<br><br>(a) reverses the treatment; (c) and (d) misstate which portion is voted.\"\r\n  },\r\n\r\n  {\r\n    id: 26,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"In the context of the General Financial Rules, 2017, the estimates of expenditure for which the vote of the Lok Sabha is required are presented in the form of 'Demands for Grants'. As a general rule, the number of Demands presented in respect of each Ministry or Department is:\",\r\n    options: [\r\n      \"One Demand for revenue and a separate Demand for capital, in every case\",\r\n      \"One Demand for Grant, in every case without exception\",\r\n      \"One Demand for Grant, though large Ministries or Departments may present more than one\",\r\n      \"As many Demands as there are schemes in the Ministry or Department\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 51(2) (Demands for Grants).<\/b><br>Generally, <b>one Demand for Grant is presented for each Ministry or Department<\/b>; however, for <b>large Ministries or Departments, more than one Demand may be presented<\/b>. Each Demand normally includes revenue expenditure, capital expenditure, grants to States\/UTs and loans and advances.<br><br>(b) drops the large-Ministry exception; (a) and (d) invent splitting rules not stated.\"\r\n  },\r\n\r\n  {\r\n    id: 27,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"Under the General Financial Rules, 2017, the Detailed Demands for Grants, meant for consideration by the Departmentally Related Standing Committee, are laid on the Table of the Lok Sabha by the:\",\r\n    options: [\r\n      \"Secretary (Expenditure)\",\r\n      \"Ministry of Finance, Budget Division\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Concerned Ministries\/Departments\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 51(3) (Demands for Grants).<\/b><br>The <b>main<\/b> Demand for Grants is presented by the Ministry of Finance, Budget Division along with the Annual Financial Statement; the <b>Detailed Demands for Grants<\/b>, for the DRSC, are laid on the Table of the Lok Sabha by the <b>concerned Ministries\/Departments<\/b>.<br><br>(b) presents only the main Demand; (c) and (a) have no such role in laying the Detailed Demands.\"\r\n  },\r\n\r\n  {\r\n    id: 28,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of the fixing and periodic review of 'User Charges' recovered by Government, which one of the following is correct?\",\r\n    options: [\r\n      \"The rates should be linked with appropriate price indices and reviewed at least every three years\",\r\n      \"The rates must be fixed only through a statute and not through executive orders\",\r\n      \"The rates need not recover the current cost of providing the services\",\r\n      \"The rates are to be reviewed at least every five years\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 48 (User Charges).<\/b><br>User charges should ordinarily <b>recover the current cost of providing services with a reasonable return on capital<\/b> [48(i)]; the rates are <b>linked with appropriate price indices and reviewed at least every three years<\/b> [48(iii)]; and to ease revision they should be fixed, wherever possible, <b>through Rules or executive orders and not through a statute<\/b> [48(iv)].<br><br>(b) reverses the statute preference; (c) contradicts cost recovery; (d) alters the three-year review period.\"\r\n  },\r\n\r\n  {\r\n    id: 29,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"As per the General Financial Rules, 2017, pending completion of the procedure for passing the Budget, the Finance Ministry may obtain a 'Vote on Account' to cover expenditure for a brief period. Funds made available under a Vote on Account are:\",\r\n    options: [\r\n      \"Available for expenditure on a 'New Service' without restriction\",\r\n      \"Not to be utilized for expenditure on a 'New Service'\",\r\n      \"Available only for capital expenditure\",\r\n      \"Available only for charged expenditure\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 56 (Vote on Account).<\/b><br>Pending completion of the Article 113 procedure, the Finance Ministry may obtain a Vote on Account under Article 116 to cover expenditure for a brief period; funds under a Vote on Account are <b>not to be utilized for expenditure on a 'New Service'<\/b>.<br><br>(a) contradicts this express bar; (c) and (d) invent restrictions not stated.\"\r\n  },\r\n\r\n  {\r\n    id: 30,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"In the context of the General Financial Rules, 2017, the Outcome Budget statement, linking outlays against each scheme\/project with outputs\/deliverables and medium-term outcomes, is prepared by the Department of Expenditure in consultation with the concerned Ministries and the:\",\r\n    options: [\r\n      \"Budget Division of the Ministry of Finance\",\r\n      \"Comptroller and Auditor General\",\r\n      \"NITI Aayog\",\r\n      \"Departmentally Related Standing Committee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 56 (Outcome Budget).<\/b><br>After finalization of the estimates, the Department of Expenditure, in consultation with <b>NITI Aayog<\/b> and the concerned Ministries, prepares the Outcome Budget; deliverables are given in measurable terms on the basis of the Medium-Term Expenditure Framework (MTEF) Statement, and performance against outcomes forms the basis for continuation of the scheme.<br><br>(b), (a) and (d) are not the consultative body named for the Outcome Budget.\"\r\n  },\r\n\r\n  {\r\n    id: 31,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"Under the General Financial Rules, 2017, since the voted and charged portions, and the revenue and capital sections, of a Grant or Appropriation are distinct and re-appropriation inter se is not permissible, an excess in any one portion or section is:\",\r\n    options: [\r\n      \"Met from the Contingency Fund without further sanction\",\r\n      \"Automatically offset against savings in the other portion or section\",\r\n      \"Ignored so long as the total Grant is not exceeded\",\r\n      \"Treated as an excess in the Grant or Appropriation\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 57(3) (Control of Expenditure against Budget).<\/b><br>No expenditure shall exceed the total grant\/appropriation except after a supplementary grant or an advance from the Contingency Fund. Because the voted and charged portions and the revenue and capital sections are distinct and re-appropriation inter se is not permissible, <b>an excess in any one portion or section is treated as an excess in the Grant\/Appropriation<\/b>.<br><br>(b), (c) and (a) would nullify the distinctness of the portions and sections.\"\r\n  },\r\n\r\n  {\r\n    id: 32,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"As per the General Financial Rules, 2017, in the machinery for control of expenditure, a copy of the monthly entries of expenditure (in the prescribed register) is forwarded by the officer maintaining it to the Head of the Department or designated Controlling Officer:\",\r\n    options: [\r\n      \"On the third day of each month, in respect of the preceding month\",\r\n      \"On the last day of each month\",\r\n      \"By the fifteenth of the following month\",\r\n      \"On the first day of each month\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 57(4) (Control of Expenditure against Budget).<\/b><br>On the <b>third day of each month<\/b>, a copy of the entries made in Form GFR 5 during the preceding month is sent to the Head of the Department or designated Controlling Officer; if there are no entries, a 'nil' statement is sent.<br><br>(c) the fifteenth relates to the departmental figures in Form GFR 8 [Rule 57(6)]; the distractors alter the day.\"\r\n  },\r\n\r\n  {\r\n    id: 33,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"Under the General Financial Rules, 2017, in the monthly reconciliation of departmental expenditure with the Government accounts, where the Accounts Office figures that subsequently become available are found to be higher than the departmental figures, the position is that:\",\r\n    options: [\r\n      \"The departmental figures shall prevail, being closer to the point of expenditure\",\r\n      \"The Accounts Office figures shall be assumed to be correct, as appropriation accounts are prepared on the basis of the figures booked in the accounts\",\r\n      \"The lower of the two figures shall be adopted in every case\",\r\n      \"The matter shall invariably be referred to the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 57(6) (Control of Expenditure against Budget).<\/b><br>Where the Accounts Office figures are higher than the departmental figures, <b>the former are assumed to be correct, as appropriation accounts are prepared on the basis of the figures booked in the accounts<\/b>; corrections in a subsequent month are made by plus or minus entries in the progressive totals.<br><br>(a), (c) and (d) contradict the accounts-based basis of the appropriation accounts.\"\r\n  },\r\n\r\n  {\r\n    id: 34,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"In the context of the General Financial Rules, 2017, the Accounts Officer reports on the first appearance of any disproportionate expenditure under a grant or appropriation. However, the ultimate responsibility for the control of expenditure against the grant\/appropriation rests with:\",\r\n    options: [\r\n      \"The Financial Adviser of the Ministry\",\r\n      \"The Accounts Officer\",\r\n      \"The authority administering the grant or appropriation\",\r\n      \"The Budget Division, Ministry of Finance\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 62 (Control of expenditure and ultimate responsibility).<\/b><br>The Accounts Officer reports immediately on the first appearance of disproportionate expenditure; nevertheless, the <b>authority administering the grant\/appropriation is ultimately responsible for its control \u2014 not the Accounts Officer<\/b>.<br><br>(b), (a) and (d) misplace the ultimate responsibility.\"\r\n  },\r\n\r\n  {\r\n    id: 35,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"Under the General Financial Rules, 2017, for maintaining proper control over Government expenditure, a Controlling Officer obtains liability statements from the spending authorities every month, starting from the month of:\",\r\n    options: [\r\n      \"July in each financial year\",\r\n      \"April in each financial year\",\r\n      \"January in each financial year\",\r\n      \"October in each financial year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 58 (Maintenance of Liability Register), read with Form GFR 3-A.<\/b><br>A Controlling Officer obtains liability statements in Form GFR 3-A from the spending authorities every month, <b>starting from the month of October<\/b> in each financial year, and maintains a Liability Register in Form GFR 3.<br><br>The distractors are plausible months, but the rule fixes October as the starting month.\"\r\n  },\r\n\r\n  {\r\n    id: 36,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"In terms of the General Financial Rules, 2017, consider the following statements regarding surrender of savings and end-of-year expenditure:\\n1. Savings that cannot be profitably utilised shall be surrendered to Government immediately they are foreseen, without waiting till the end of the year.\\n2. Savings may be held in reserve to meet possible future excesses arising later in the year.\\n3. Rush of expenditure, particularly in the closing months of the financial year, shall be regarded as a breach of financial propriety and shall be avoided.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 62(2) and 62(3) (Surrender of savings).<\/b><br>Statement 1 \u2713 \u2014 savings are surrendered <b>immediately they are foreseen<\/b>, without waiting till year-end [62(2)].<br>Statement 2 \u2717 \u2014 the rule states the opposite: <b>no savings shall be held in reserve for possible future excesses<\/b> [62(2)].<br>Statement 3 \u2713 \u2014 rush of expenditure in the closing months is a <b>breach of financial propriety<\/b> to be avoided [62(3)].<br><br>Hence 1 and 3 only.\"\r\n  },\r\n\r\n  {\r\n    id: 37,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"As per the General Financial Rules, 2017, the funds provided during a financial year which are not utilized before the close of that financial year shall:\",\r\n    options: [\r\n      \"Be carried forward to the next financial year automatically\",\r\n      \"Stand lapsed at the close of the financial year\",\r\n      \"Be retained as a reserve for future excesses\",\r\n      \"Be transferred to the Contingency Fund of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 62(1) (Surrender of savings).<\/b><br>Anticipated savings are surrendered before the close of the year; funds provided during the financial year and <b>not utilized before its close shall stand lapsed<\/b> at the close of the financial year.<br><br>(a), (c) and (d) contradict the principle of annuality of the grant.\"\r\n  },\r\n\r\n  {\r\n    id: 38,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"As per the General Financial Rules, 2017, in an order sanctioning re-appropriation of funds, the reasons for the saving and the excess are required to be invariably stated where the amount is:\",\r\n    options: [\r\n      \"Rupees 10 lakh or over\",\r\n      \"Rupees 50,000 or over\",\r\n      \"Rupees 1 lakh or over\",\r\n      \"Rupees 5 lakh or over\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 65(4) (Re-appropriation of Funds).<\/b><br>An application for re-appropriation is ordinarily supported by a statement in Form GFR 1; in all sanctioning orders the reasons for the saving and excess of <b>Rupees 1 lakh or over<\/b> and the primary units affected shall be invariably stated, and a copy endorsed to the Accounts Officer.<br><br>The distractors are plausible thresholds, but the figure is Rupees 1 lakh or over.\"\r\n  },\r\n\r\n  {\r\n    id: 39,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"Under the General Financial Rules, 2017, consider the following statements regarding re-appropriation of funds:\\n1. Re-appropriation may be sanctioned by a competent authority at any time before the close of the financial year to which the grant relates.\\n2. Re-appropriation shall be made only when it is known or anticipated that the appropriation for the donor unit will not be utilized in full or that savings can be effected.\\n3. Funds may be re-appropriated from a unit with the intention of restoring the diverted appropriation to that unit when savings become available later in the year.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 65(1), 65(2) and 65(3) (Re-appropriation of Funds).<\/b><br>Statement 1 \u2713 \u2014 re-appropriation may be sanctioned <b>at any time before the close of the financial year<\/b> [65(1)].<br>Statement 2 \u2713 \u2014 it is made only when the donor unit will <b>not be utilized in full or savings can be effected<\/b> [65(2)].<br>Statement 3 \u2717 \u2014 the rule bars re-appropriating from a unit <b>with the intention of restoring<\/b> the diverted appropriation later [65(3)].<br><br>Hence 1 and 2 only.\"\r\n  },\r\n\r\n  {\r\n    id: 40,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"In terms of the General Financial Rules, 2017, where savings are not available within the Grant, or the expenditure is on a 'New Service' or 'New Instrument of Service' not contemplated in the budget, the necessary Supplementary Grant or Appropriation is obtained before payment is authorized, in accordance with which Article of the Constitution?\",\r\n    options: [\r\n      \"Article 115(1)\",\r\n      \"Article 112(1)\",\r\n      \"Article 267(1)\",\r\n      \"Article 114(3)\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 66 (Supplementary Grants).<\/b><br>Where savings are not available within the Grant, or the expenditure is on a New Service\/New Instrument of Service not provided in the budget, a Supplementary Grant or Appropriation is obtained before payment is authorized in accordance with <b>Article 115(1)<\/b>.<br><br>(c) Article 267(1) relates to the Contingency Fund advance; (b) Article 112(1) to the Annual Financial Statement; (d) Article 114(3) to inevitable payments \u2014 real but different provisions used as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 41,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"As per the General Financial Rules, 2017, an advance from the Contingency Fund of India, to meet unforeseen expenditure in excess of the sanctioned grant pending a Supplementary Demand, is obtained from the Fund set up under which Article of the Constitution?\",\r\n    options: [\r\n      \"Article 266(1)\",\r\n      \"Article 267(1)\",\r\n      \"Article 115(1)\",\r\n      \"Article 116\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 67(1) (Advance from the Contingency Fund).<\/b><br>Where there is not sufficient time to vote the Supplementary Demand and pass the appropriation bill before the close of the year, an advance is obtained from the Contingency Fund of India \u2014 set up under <b>Article 267(1)<\/b> \u2014 before incurring the expenditure.<br><br>(a) Article 266(1) is the Consolidated Fund; (c) Article 115(1) the Supplementary Grant; (d) Article 116 the Vote on Account \u2014 adjacent constitutional provisions used as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 42,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"As per the General Financial Rules, 2017, in a Ministry or Department, the Chief Accounting Authority, who is responsible and accountable for its financial management, is the:\",\r\n    options: [\r\n      \"Chief Controller of Accounts of the Ministry or Department\",\r\n      \"Financial Adviser of the Ministry or Department\",\r\n      \"Secretary of the Ministry or Department\",\r\n      \"Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 70 (Duties and Responsibilities of the Chief Accounting Authority).<\/b><br>The <b>Secretary of a Ministry\/Department is the Chief Accounting Authority<\/b> and is responsible and accountable for its financial management.<br><br>(b) the Financial Adviser assists but is not the Chief Accounting Authority; (a) the CCA\/Pr.CCA heads the accounting organisation under the Secretary; (d) the CGA is the apex accounting authority in the Ministry of Finance.\"\r\n  },\r\n\r\n  {\r\n    id: 43,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"Under the General Financial Rules, 2017, the Secretary of a Ministry or Department, as the Chief Accounting Authority, is responsible for a range of financial-management duties. Which one of the following is among these duties?\",\r\n    options: [\r\n      \"To audit the accounts of his Ministry or Department\",\r\n      \"To certify the annual accounts of the Union Government\",\r\n      \"To prescribe the form in which the accounts of the Union shall be kept\",\r\n      \"To appear before the Committee on Public Accounts and any other Parliamentary Committee for examination\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 70 (Duties and Responsibilities of the Chief Accounting Authority).<\/b><br>Among the Chief Accounting Authority's duties is to <b>appear before the Committee on Public Accounts and any other Parliamentary Committee for examination<\/b>; he must also ensure funds are used for their intended purpose, maintain records affording internal controls, follow government procurement procedure and avoid unauthorized\/wasteful expenditure.<br><br>(b) certification and (a) audit are the C&amp;AG's functions; (c) prescribing the form of accounts is done by the President on the C&amp;AG's advice \u2014 none is a duty of the Chief Accounting Authority.\"\r\n  },\r\n\r\n  {\r\n    id: 44,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"In terms of the General Financial Rules, 2017, under the standards of financial propriety, which of the following principles are emphasised?\\n1. Every officer should exercise the same vigilance over expenditure from public moneys as a person of ordinary prudence would over his own money.\\n2. The expenditure should not be prima facie more than the occasion demands.\\n3. No authority should exercise its powers of sanctioning expenditure to pass an order directly or indirectly to its own advantage.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 21(i), (ii) and (iii) (Standards of financial propriety).<\/b><br>The emphasised principles include: ordinary-prudence vigilance over public moneys (i); expenditure not prima facie more than the occasion demands (ii); and no sanction to pass an order directly or indirectly to one's own advantage (iii).<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 45,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, a Head of Office proposes to sanction expenditure on a scheme that would benefit a particular section of the people. Under the standards of financial propriety, this is permissible where the expenditure is in pursuance of a recognized policy or custom, or where:\",\r\n    options: [\r\n      \"The Financial Adviser has recorded his concurrence\",\r\n      \"A claim for the amount could be enforced in a Court of Law\",\r\n      \"The amount does not exceed the Head of Office's contingent powers\",\r\n      \"The expenditure is met from the Contingency Fund\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 21(iv) (Standards of financial propriety).<\/b><br>Expenditure from public moneys for the benefit of a particular person or a section of the people is permissible only where (b) a claim for the amount <b>could be enforced in a Court of Law<\/b>, or (a) the expenditure is in pursuance of a recognized policy or custom. These are the two alternatives.<br><br>(a), (c) and (d) are not the exceptions the rule provides.\"\r\n  },\r\n\r\n  {\r\n    id: 46,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, no authority may incur expenditure or enter into any liability involving expenditure from public funds unless it has been sanctioned by a competent authority. For this purpose, 'public funds' comprises:\",\r\n    options: [\r\n      \"The Consolidated Fund and the Public Account only\",\r\n      \"The Consolidated Fund and the Contingency Fund only\",\r\n      \"The Consolidated Fund, the Contingency Fund and the Public Account\",\r\n      \"The Consolidated Fund alone\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 22 (Expenditure from Public Funds).<\/b><br>No authority may incur expenditure or enter into liability from public funds \u2014 the <b>Consolidated Fund, Contingency Fund and the Public Account<\/b> \u2014 unless sanctioned by a competent authority.<br><br>The distractors drop one or more of the three components; all three together constitute 'public funds' here.\"\r\n  },\r\n\r\n  {\r\n    id: 47,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, under the procedure for communication of Government sanctions, copies of all sanctions or orders are endorsed to the Audit Officers, except certain specified types. Which of the following is among the excepted types not required to be endorsed to Audit?\\n1. Sanctions relating to grant of advances to Central Government employees\\n2. Sanctions relating to appointment, promotion or transfer of Gazetted and non-Gazetted Officers\\n3. All sanctions relating to creation, continuation or abolition of posts\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 29 (Procedure for communication of sanctions), exceptions (d), (b) and (c).<\/b><br>Copies of sanctions\/orders are endorsed to Audit except specified types, which include: advances to Central Government employees (d); appointment\/promotion\/transfer of Gazetted and non-Gazetted Officers (b); and creation\/continuation\/abolition of posts (c).<br><br>All three are among the excepted types, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 48,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"In terms of the General Financial Rules, 2017, under the procedure for communication of Government sanctions, which of the following types of sanctions is NOT required to be endorsed to the Audit Officers?\\n1. Sanctions relating to payment or withdrawal of General Provident Fund advances to Government servants\\n2. Sanctions of contingent expenditure incurred under the powers of Heads of Offices\\n3. Sanctions for handing over charge and taking over charge\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 29 (Procedure for communication of sanctions), exceptions (d), (e) and (f).<\/b><br>The types not endorsed to Audit include: handing over and taking over charge (d); GPF advances to Government servants (e); and contingent expenditure under the powers of Heads of Offices (f). Routine sanctions by Heads of Subordinate Offices (g) are also excepted.<br><br>All three listed are excepted, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 49,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, a Department of the Central Government issues a financial sanction relating to a matter concerning the Department proper, on the basis of which payment is to be made or authorized by the Accounts Officer. Such a sanction should be:\",\r\n    options: [\r\n      \"Issued as an Order not addressed to any authority, with a copy endorsed to the Accounts Officer\",\r\n      \"Addressed to the Accounts Officer\",\r\n      \"Endorsed only to the Comptroller and Auditor General\",\r\n      \"Communicated to the Audit Officer alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 29(i) (Procedure for communication of sanctions).<\/b><br>A financial sanction relating to a matter concerning the Department proper, on the basis of which payment is to be made\/authorized by the Accounts Officer, should be <b>addressed to him<\/b>. All other sanctions are accorded as an Order, not addressed to any authority, with a copy endorsed to the Accounts Officer [Rule 29(ii)].<br><br>(a) describes the treatment of 'all other sanctions'; (c) and (d) misstate the addressee.\"\r\n  },\r\n\r\n  {\r\n    id: 50,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"In the context of the General Financial Rules, 2017, a sanction for a fresh charge, unless specifically renewed, lapses if no payment in whole or in part has been made from the date of issue of the sanction within a period of:\",\r\n    options: [\r\n      \"Three months\",\r\n      \"Six months\",\r\n      \"Twelve months\",\r\n      \"Twenty-four months\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 30 (Lapse of Sanctions).<\/b><br>A sanction for any fresh charge shall, unless specifically renewed, <b>lapse if no payment in whole or in part has been made during a period of twelve months<\/b> from the date of issue of the sanction.<br><br>The distractors are plausible periods, but the lapse period is twelve months.\"\r\n  },\r\n\r\n  {\r\n    id: 51,\r\n    chapter: \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, consider the following situations relating to the lapse of a Government sanction:\\n1. Where a specific currency period is prescribed in the departmental regulations or specified in the sanction itself, the sanction lapses on the expiry of that period.\\n2. Where a sanction specifically provides that the expenditure is to be met from the Budget provision of a specified financial year, it lapses at the close of that financial year.\\n3. In the case of purchase of stores, a sanction does not lapse if tenders have been accepted, or the indent placed on the Central Purchase Organization, within one year of the date of issue, even if actual payment has not been made.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 30, provisos (i), (ii) and (iii) (Lapse of Sanctions).<\/b><br>Proviso (i) \u2014 a prescribed\/specified currency period governs lapse; proviso (ii) \u2014 a sanction tied to a specified financial year's Budget provision lapses at the close of that year; proviso (iii) \u2014 for purchase of stores, a sanction does not lapse if tenders are accepted or the indent placed on the Central Purchase Organization within one year, even if payment is not yet made.<br><br>All three are correctly stated, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 52,\r\n    chapter: \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    question: \"As per the General Financial Rules, 2017, in the Union Budget, the Demands for Grants are presented to Parliament. As a general rule, the number of Demands presented in respect of each Ministry or Department is:\",\r\n    options: [\r\n      \"One Demand for each Ministry or Department\",\r\n      \"One Demand for each Major Head of expenditure\",\r\n      \"One Demand for the whole Government\",\r\n      \"One Demand for each Grant-in-aid released\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 51(2) (Demands for Grants).<\/b><br>Generally, <b>one Demand for Grant is presented in respect of each Ministry or Department<\/b>; however, in respect of large Ministries or Departments, more than one Demand may be presented.<br><br>(b), (c) and (d) misstate the basis on which Demands for Grants are framed.\"\r\n  },\r\n\r\n  {\r\n    id: 53,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, the annual accounts of the Union Government, showing the receipts and disbursements for the year, are prepared and certified by which authorities respectively?\",\r\n    options: [\r\n      \"Prepared by the Comptroller and Auditor General; certified by the Controller General of Accounts\",\r\n      \"Prepared by the Controller General of Accounts; certified by the Comptroller and Auditor General\",\r\n      \"Prepared by the Secretary (Expenditure); certified by the Comptroller and Auditor General\",\r\n      \"Prepared by the Controller General of Accounts; certified by the Secretary (Expenditure)\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 71 (Preparation and presentation of Accounts).<\/b><br>The accounts of the Union Government are <b>prepared by the Controller General of Accounts and certified by the Comptroller and Auditor General<\/b>, and \u2014 along with the C&amp;AG's report \u2014 are submitted to the President, who causes them to be laid before each House of Parliament.<br><br>(a) reverses the two roles; (c) and (d) misplace preparation or certification to the wrong authority.\"\r\n  },\r\n\r\n  {\r\n    id: 54,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, the certified annual accounts of the Union Government, together with the audit report, are to be submitted to the President preferably within a period of the close of the financial year. That period is:\",\r\n    options: [\r\n      \"Nine months\",\r\n      \"Three months\",\r\n      \"Six months\",\r\n      \"Twelve months\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 71 (Preparation and presentation of Accounts).<\/b><br>The accounts, along with the report of the C&amp;AG, are submitted to the President <b>preferably within six months of the close of the financial year<\/b>, who then causes them to be laid before each House of Parliament.<br><br>The distractors are plausible periods, but the rule fixes six months.\"\r\n  },\r\n\r\n  {\r\n    id: 55,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, the Accounts of the Union Government are to be kept in such form as the President may prescribe on the advice of the Comptroller and Auditor General. This requirement flows from which Article of the Constitution?\",\r\n    options: [\r\n      \"Article 148\",\r\n      \"Article 149\",\r\n      \"Article 151\",\r\n      \"Article 150\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 72 (Form of Accounts).<\/b><br>By virtue of <b>Article 150<\/b>, the accounts of the Union and the States are kept in such form as the President may, on the advice of the C&amp;AG, prescribe; the Controller General of Accounts is responsible for prescribing the form of accounts on behalf of the President.<br><br>(b) Article 149 deals with the duties\/powers of the C&amp;AG; (c) Article 151 with audit reports; (a) Article 148 with the appointment of the C&amp;AG \u2014 adjacent provisions used as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 56,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, responsibility for prescribing the form of accounts of the Union and the States, and for framing or revising the related rules and manuals on behalf of the President, rests with the:\",\r\n    options: [\r\n      \"Controller General of Accounts, on the advice of the Comptroller and Auditor General\",\r\n      \"Comptroller and Auditor General, on the advice of the Controller General of Accounts\",\r\n      \"Secretary (Expenditure), on the advice of the Controller General of Accounts\",\r\n      \"Budget Division of the Ministry of Finance\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 72 (Form of Accounts).<\/b><br>The <b>Controller General of Accounts<\/b> in the Ministry of Finance (Department of Expenditure) is responsible for prescribing the form of accounts of the Union and States and for framing\/revising the related rules and manuals on behalf of the President in terms of Article 150, <b>on the advice of the Comptroller and Auditor General<\/b>.<br><br>(b) reverses the roles; (c) and (d) are not the authority assigned this function.\"\r\n  },\r\n\r\n  {\r\n    id: 57,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, except for such book adjustments as may be authorised, the transactions in Government accounts represent the actual cash receipts and disbursements during a financial year, as distinguished from amounts due to or by Government during the same period. This reflects that Government accounts are kept on a:\",\r\n    options: [\r\n      \"Accrual basis\",\r\n      \"Cash basis\",\r\n      \"Mercantile basis\",\r\n      \"Hybrid basis of cash and accrual\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 75 (Cash based Accounting).<\/b><br>Government accounts are prepared on a <b>cash basis<\/b>: with the exception of authorised book adjustments, the transactions represent actual cash receipts and disbursements during the financial year, as distinguished from amounts merely due to or by Government.<br><br>(a), (c) and (d) describe accrual\/mercantile approaches, which Government accounting does not follow for its main accounts.\"\r\n  },\r\n\r\n  {\r\n    id: 58,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, the accounts of the Government of India are maintained in Indian Rupees. All foreign currency transactions and foreign aid are accordingly brought into account:\",\r\n    options: [\r\n      \"In US Dollars, being the reserve currency\",\r\n      \"In the original foreign currency, and converted only at year-end\",\r\n      \"After conversion into Indian Rupees, in which the accounts are maintained\",\r\n      \"In both Indian Rupees and the foreign currency, shown in parallel columns\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 77 (Currency in which Accounts are kept).<\/b><br>The accounts of Government are maintained in <b>Indian Rupees<\/b>, and all foreign currency transactions and foreign aid are brought into account <b>after conversion into Indian Rupees<\/b>.<br><br>(b), (a) and (d) contradict the requirement that the accounts be kept in Indian Rupees.\"\r\n  },\r\n\r\n  {\r\n    id: 59,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, the accounts of Government are kept in three parts. Match each Part with its content and select the correct answer:\\nList-I (Part)\\nA. Part-I\\nB. Part-II\\nC. Part-III\\nList-II (Content)\\n1. Public Account\\n2. Consolidated Fund\\n3. Contingency Fund\",\r\n    options: [\r\n      \"A-3, B-2, C-1\",\r\n      \"A-1, B-2, C-3\",\r\n      \"A-2, B-1, C-3\",\r\n      \"A-2, B-3, C-1\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 78 (Main Divisions and structure of Accounts).<\/b><br>The accounts are kept in three parts: <b>Part-I \u2014 Consolidated Fund<\/b> (A-2), <b>Part-II \u2014 Contingency Fund<\/b> (B-3), and <b>Part-III \u2014 Public Account<\/b> (C-1).<br><br>The distractors reorder the three parts; the correct sequence is Consolidated Fund, Contingency Fund, Public Account.\"\r\n  },\r\n\r\n  {\r\n    id: 60,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, within the Consolidated Fund (Part-I), the account is divided into two Divisions, namely:\",\r\n    options: [\r\n      \"Revenue and Capital\",\r\n      \"Receipts and Disbursements\",\r\n      \"Charged and Voted\",\r\n      \"Debt and Deposits\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 78 (Main Divisions and structure of Accounts).<\/b><br>Part-I (Consolidated Fund) is divided into two Divisions \u2014 the <b>Revenue Division and the Capital Division<\/b>. The Revenue Division has 'Receipt Heads (Revenue Account)' and 'Expenditure Heads (Revenue Account)'; the Capital Division has Receipt Heads (Capital Account), Expenditure Heads (Capital Account) and 'Public Debt, Loans and Advances, etc.'.<br><br>(b), (c) and (d) name distinctions used elsewhere but not the two Divisions of the Consolidated Fund.\"\r\n  },\r\n\r\n  {\r\n    id: 61,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, transactions relating to debt (other than those in the Consolidated Fund), reserve funds, deposits, advances, suspense, remittances and cash balances are recorded in which part of the Government Account?\",\r\n    options: [\r\n      \"Part-I \u2014 Consolidated Fund\",\r\n      \"Part-III \u2014 Public Account\",\r\n      \"Part-II \u2014 Contingency Fund\",\r\n      \"The Capital Division of the Consolidated Fund\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 78 (Main Divisions and structure of Accounts).<\/b><br>In <b>Part-III \u2014 Public Account<\/b>, transactions relating to debt (other than those in Part-I), reserve funds, deposits, advances, suspense, remittances and cash balances are recorded.<br><br>(a), (c) and (d) hold other classes of transactions; the debt\/deposit\/suspense\/remittance transactions belong to the Public Account.\"\r\n  },\r\n\r\n  {\r\n    id: 62,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, as a general rule, the classification of transactions in Government Accounts is required to have closer reference to which of the following?\",\r\n    options: [\r\n      \"The financial year in which the transaction takes place\",\r\n      \"The department in which the revenue or expenditure occurs\",\r\n      \"The functions, programmes and activities of Government and the object of revenue or expenditure\",\r\n      \"The office of the Accounts Officer maintaining the account\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 78 (Classification of transactions in Government Accounts).<\/b><br>Classification shall, as a general rule, have closer reference to the <b>functions, programmes and activities of Government and the object of revenue or expenditure<\/b>, rather than to the department in which it occurs.<br><br>(b) is expressly the position the rule moves away from; (a) and (d) are not the basis of classification.\"\r\n  },\r\n\r\n  {\r\n    id: 63,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, in the classification of transactions in Government accounts, the six-tier structure runs from Major Head down to Object Head. The tiers that respectively correspond to the 'Function' of Government and identify the 'Programme' undertaken are the:\",\r\n    options: [\r\n      \"Major Head; and Object Head\",\r\n      \"Minor Head; and Sub Head\",\r\n      \"Sub Head; and Detailed Head\",\r\n      \"Major Head; and Minor Head\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 78 (structure of accounts).<\/b><br>The <b>Major Head<\/b> generally corresponds to a <b>function<\/b> of Government, while the <b>Minor Head<\/b> identifies the <b>programme<\/b> undertaken to achieve the objectives of that function. The Sub Head represents schemes, the Detailed Head denotes sub-schemes, and the Object Head represents the primary unit of appropriation.<br><br>(b), (c) and (a) misassign the function\/programme tiers.\"\r\n  },\r\n\r\n  {\r\n    id: 64,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, in the classification of transactions in Government accounts, the tier that represents the primary unit of appropriation \u2014 showing the economic nature of expenditure such as salaries and wages, office expenses and travel expenses \u2014 is the:\",\r\n    options: [\r\n      \"Object Head\",\r\n      \"Detailed Head\",\r\n      \"Minor Head\",\r\n      \"Sub Head\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 78 (structure of accounts).<\/b><br>The <b>Object Head<\/b> represents the <b>primary unit of appropriation<\/b>, showing the economic nature of expenditure (salaries and wages, office expenses, travel expenses, professional services, grants-in-aid, etc.).<br><br>(b) the Detailed Head denotes a sub-scheme; (c) the Minor Head a programme; (d) the Sub Head a scheme \u2014 the economic-object tier is the Object Head.\"\r\n  },\r\n\r\n  {\r\n    id: 65,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, in the classification of transactions in Government accounts, the six tiers from Major Head down to Object Head are together represented by a unique numeric code of:\",\r\n    options: [\r\n      \"12 digits\",\r\n      \"15 digits\",\r\n      \"10 digits\",\r\n      \"17 digits\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 78 (structure of accounts).<\/b><br>The six tiers (Major Head, Sub-Major Head, Minor Head, Sub Head, Detailed Head and Object Head) are represented by a unique <b>15-digit numeric code<\/b>.<br><br>The distractors are plausible lengths, but the code is 15 digits.\"\r\n  },\r\n\r\n  {\r\n    id: 66,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, the List of Major and Minor Heads of Accounts of the Union and States is maintained, and a new head of account is opened, by the:\",\r\n    options: [\r\n      \"Budget Division, Department of Economic Affairs\",\r\n      \"Comptroller and Auditor General, on the advice of the Controller General of Accounts\",\r\n      \"Controller General of Accounts, on the advice of the Comptroller and Auditor General\",\r\n      \"Secretary (Expenditure), Ministry of Finance\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 79 (Authority to open a new Head of Account).<\/b><br>The List of Major and Minor Heads is maintained by the Ministry of Finance (Department of Expenditure \u2014 <b>Controller General of Accounts<\/b>), which is authorised to open a new head of account <b>on the advice of the Comptroller and Auditor General<\/b> under Article 150.<br><br>(b) reverses the roles; (a) and (d) are not the authority to open new heads.\"\r\n  },\r\n\r\n  {\r\n    id: 67,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, expenditure covered under Article 112(3) of the Constitution, which is not subject to vote by the legislature, is shown in the accounts as:\",\r\n    options: [\r\n      \"Contingency expenditure\",\r\n      \"Voted expenditure\",\r\n      \"Capital expenditure\",\r\n      \"Charged expenditure\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 83 (Charged or Voted Expenditure).<\/b><br>Expenditure covered under <b>Article 112(3)<\/b> is charged on the Consolidated Fund and is <b>not subject to vote<\/b> \u2014 shown as <b>Charged expenditure<\/b>; all other expenditure met from the Consolidated Fund is Voted expenditure. Both are shown separately in the accounts and the Budget documents.<br><br>(b) is the residual voted category; (c) and (a) are unrelated classifications.\"\r\n  },\r\n\r\n  {\r\n    id: 68,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, in Government accounts, significant expenditure incurred with the object of acquiring tangible assets of a permanent nature (for use in the organisation and not for sale in the ordinary course of business), or enhancing the utility of existing assets, is broadly classified as:\",\r\n    options: [\r\n      \"Capital expenditure\",\r\n      \"Revenue expenditure\",\r\n      \"Contingent expenditure\",\r\n      \"Charged expenditure\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 84 (Capital or Revenue Expenditure).<\/b><br>Such expenditure is broadly <b>Capital expenditure<\/b>. By contrast, subsequent charges on maintenance, repair, upkeep and working expenses \u2014 and day-to-day running, establishment and administrative expenses \u2014 are <b>Revenue expenditure<\/b>. Both are shown separately in the accounts.<br><br>(b) is the maintenance\/running category; (c) and (d) are different classifications.\"\r\n  },\r\n\r\n  {\r\n    id: 69,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, the banker to the Government, which maintains the cash balance of the Government and provides banking facilities directly or through its agent banks, is the:\",\r\n    options: [\r\n      \"State Bank of India\",\r\n      \"Reserve Bank of India\",\r\n      \"Controller General of Accounts\",\r\n      \"Public Financial Management System\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 85 (Banking Arrangements).<\/b><br>The <b>Reserve Bank of India<\/b> is the banker to the Government; it maintains the Government's cash balance and provides banking facilities through its own offices or agent banks, and (in consultation with the CGA) nominates an Accredited Bank for a Ministry\/Department.<br><br>(a) may act only as an agent bank; (c) is the accounting authority; (d) is the payment\/reporting platform \u2014 none is the banker to Government.\"\r\n  },\r\n\r\n  {\r\n    id: 70,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, the integrated financial management system of the Controller General of Accounts used for sanction preparation, bill processing, payment, receipt management, Direct Benefit Transfer, fund-flow management and financial reporting is the:\",\r\n    options: [\r\n      \"Central Plan Scheme Monitoring System (CPSMS) of NITI Aayog\",\r\n      \"Government e-Marketplace (GeM)\",\r\n      \"Public Financial Management System (PFMS)\",\r\n      \"Integrated Government Online Directory\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 86(1) (Public Financial Management System).<\/b><br>The <b>PFMS<\/b>, an integrated financial management system of the CGA, is used for sanction preparation, bill processing, payment, receipt management, DBT, fund-flow management and financial reporting; grantee institutions submit Utilisation Certificates on PFMS, and re-appropriation\/surrender orders are generated through it.<br><br>(b) is the procurement platform; (a) attributes CPSMS to the wrong body; (d) is unrelated.\"\r\n  },\r\n\r\n  {\r\n    id: 71,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, the Appropriation Accounts of Central Civil Ministries and Departments (other than Railways, Posts and Defence) are prepared by the Principal Accounts Officers and are signed by their respective:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Chief Controllers of Accounts\",\r\n      \"Financial Advisers\",\r\n      \"Chief Accounting Authorities, i.e. the Secretaries of the concerned Ministries\/Departments\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 88 (Appropriation Accounts).<\/b><br>The Appropriation Accounts are prepared by the Principal Accounts Officers (under the guidance of the CGA) and <b>signed by their respective Chief Accounting Authorities, i.e. the Secretaries<\/b> of the concerned Ministries\/Departments; the consolidated Union Government Appropriation Accounts (Civil) are prepared by the CGA.<br><br>(b) the CCA heads the accounting set-up but does not sign these; (a) the CGA consolidates but does not sign each Ministry's account; (c) has no such signing role.\"\r\n  },\r\n\r\n  {\r\n    id: 72,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, the Appropriation Accounts pertaining to the Ministry of Railways are prepared and signed by the:\",\r\n    options: [\r\n      \"Chairman, Railway Board\",\r\n      \"Secretary, Ministry of Railways\",\r\n      \"Financial Commissioner, Railways\",\r\n      \"Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 88 (Appropriation Accounts).<\/b><br>The Appropriation Accounts of the Ministry of Railways are prepared and signed by the <b>Chairman, Railway Board<\/b>; those of the Departments of Posts and Defence Services are signed by the respective Secretaries to the Government of India.<br><br>(b), (c) and (d) are plausible senior functionaries, but for Railways the signing authority is the Chairman, Railway Board.\"\r\n  },\r\n\r\n  {\r\n    id: 73,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, the Finance Accounts of the Government of India are prepared and signed by the Controller General of Accounts and are countersigned by the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General\",\r\n      \"Secretary (Expenditure), Ministry of Finance\",\r\n      \"Finance Secretary\",\r\n      \"Chairman, Railway Board\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 89 (Finance Accounts).<\/b><br>The Finance Accounts \u2014 showing the annual receipts, disbursements and balances for the Union \u2014 are prepared and signed by the <b>Controller General of Accounts and countersigned by the Secretary (Expenditure)<\/b>, Ministry of Finance.<br><br>(a) the C&amp;AG certifies but does not countersign the Finance Accounts; (c) and (d) have no such countersigning role.\"\r\n  },\r\n\r\n  {\r\n    id: 74,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, the certified annual accounts and the reports relating to them are submitted by the Comptroller and Auditor General to the President in accordance with Section 11 of the C&AG's (DPC) Act, 1971 and which clause of the Constitution?\",\r\n    options: [\r\n      \"Clause (1) of Article 150\",\r\n      \"Clause (3) of Article 112\",\r\n      \"Clause (1) of Article 151\",\r\n      \"Clause (2) of Article 149\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 90 (Presentation of Annual accounts).<\/b><br>The certified Annual Accounts and related reports are submitted by the C&amp;AG to the President in accordance with Section 11 of the C&amp;AG's (Duties, Powers and Conditions of Service) Act, 1971 and <b>Clause (1) of Article 151<\/b> of the Constitution.<br><br>(b) Article 112(3) concerns charged expenditure; (a) Article 150 the form of accounts; (d) Article 149 the C&amp;AG's duties \u2014 adjacent provisions used as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 75,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, where a Government Department works on a commercial or quasi-commercial basis (for example an industrial factory or a store) and its operations cannot be suitably brought within the cash-based system, the Head of the unit is required to maintain subsidiary accounts in commercial form. Such accounts include:\",\r\n    options: [\r\n      \"Only a Cash Book and a Ledger\",\r\n      \"Only a Receipts and Payments Account\",\r\n      \"Only an Appropriation Account\",\r\n      \"Manufacturing, Trading, Profit & Loss Accounts and a Balance Sheet\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 92 (Subsidiary Accounts of Government Departments undertaking commercial activities).<\/b><br>Such units maintain subsidiary <b>proforma accounts in commercial form<\/b>, including <b>Manufacturing, Trading, Profit &amp; Loss Accounts and a Balance Sheet<\/b>, as agreed between Government and the C&amp;AG.<br><br>(b), (c) and (a) are cash-based or incomplete forms that do not meet the commercial-accounting requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 76,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, a Personal Deposit Account, authorised to be opened to facilitate a Designated Officer to credit receipts into and effect withdrawals directly from the account, forms part of the Government Account and is located in the:\",\r\n    options: [\r\n      \"Public Account\",\r\n      \"Consolidated Fund\",\r\n      \"Contingency Fund\",\r\n      \"Capital Division of the Consolidated Fund\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 96 (Personal Deposit Account).<\/b><br>Every Personal Deposit Account so authorised <b>forms part of the Government Account and is located in the Public Account<\/b>; the Designated Officer (a Government officer) ensures, through the bank's personal ledger account, that no withdrawal results in a minus balance.<br><br>(b), (c) and (d) misplace the PDA, which sits in the Public Account.\"\r\n  },\r\n\r\n  {\r\n    id: 77,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, a Personal Deposit Account is authorised to be opened by a special order of the concerned Ministry or Department in consultation with the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General\",\r\n      \"Controller General of Accounts\",\r\n      \"Reserve Bank of India\",\r\n      \"Budget Division, Department of Economic Affairs\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 97(1) (Authority to open Personal Deposit Account).<\/b><br>A Personal Deposit Account is authorised by a special order of the concerned Ministry\/Department <b>in consultation with the Controller General of Accounts<\/b>, after satisfaction that the initial accounts will be properly maintained and audited.<br><br>(a), (c) and (d) are not the authority whose consultation is required to open a PDA.\"\r\n  },\r\n\r\n  {\r\n    id: 78,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, personal Deposit Accounts are generally authorised to be opened in which of the following cases?\\n1. In favour of a Designated Officer administering monies of wards and attached estates under Government management\\n2. In relation to Civil and Criminal Courts' deposits, in favour of the Chief Judicial Authority concerned\\n3. Where a personal deposit account is required to be created by a law or rules having the force of law\\n4. In favour of officers commanding units in the Defence Departments for administration of public funds\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2, 3 and 4 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 3 and 4 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 97(2), clauses (a) to (e).<\/b><br>PDAs are generally authorised for: wards and attached estates under Government management (1); Civil and Criminal Courts' deposits in favour of the Chief Judicial Authority (2); certain regulatory receipts credited to a Fund\/Account under an Act; PDAs required by a law or rules having the force of law (3); and officers commanding units in the Defence Departments (4).<br><br>All four listed cases are covered, so the answer is 1, 2, 3 and 4.\"\r\n  },\r\n\r\n  {\r\n    id: 79,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, in Government accounts, expenditure on a temporary asset, or on grants-in-aid, ordinarily cannot be considered capital expenditure and shall not be debited to a Capital Head, except in cases specifically authorised by:\",\r\n    options: [\r\n      \"The Administrative Ministry concerned\",\r\n      \"The Finance Ministry, on the advice of the Controller General of Accounts\",\r\n      \"The Secretary (Expenditure)\",\r\n      \"The President, on the advice of the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 98 (Capital Expenditure).<\/b><br>Expenditure on a temporary asset or on grants-in-aid cannot ordinarily be treated as capital expenditure and shall not be debited to a Capital Head, <b>except in cases specifically authorised by the President on the advice of the Comptroller and Auditor General<\/b>.<br><br>(b), (c) and (a) are not the authority the rule specifies for this exception.\"\r\n  },\r\n\r\n  {\r\n    id: 80,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, in the Union Budget and Government accounts, where loans outstanding against Public Sector Undertakings are proposed to be converted into equity investments in, or grants-in-aid to, those PSUs, the approval required is that of:\",\r\n    options: [\r\n      \"Parliament, obtained by including a token provision in the relevant Demands for Grants\",\r\n      \"The Finance Ministry, by an internal order\",\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Cabinet Committee on Economic Affairs alone\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 103 (Conversion of outstanding loans into equity investments or grants-in-aid).<\/b><br>The approval of <b>Parliament<\/b> is obtained by including a <b>token provision in the relevant Demands for Grants or Supplementary Demands<\/b>; after approval, the loan and capital balances are corrected proforma in the relevant accounts.<br><br>(b), (c) and (d) cannot substitute for Parliament's approval through a token provision.\"\r\n  },\r\n\r\n  {\r\n    id: 81,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, as a convention accepted by the Central and State Governments, the period fixed for the re-audit of past transactions involving errors in classification is:\",\r\n    options: [\r\n      \"Two years\",\r\n      \"Three years\",\r\n      \"Five years\",\r\n      \"One year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 109 (Re-audit).<\/b><br>As a convention, a period of <b>three years<\/b> has been accepted by the Central and State Governments for the re-audit of past transactions involving errors in classification.<br><br>The distractors are plausible periods, but the accepted convention is three years.\"\r\n  },\r\n\r\n  {\r\n    id: 82,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, under the reciprocal arrangement between the Central and State Governments, petty and isolated claims for services rendered are not to be preferred against one another where the amount does not exceed:\",\r\n    options: [\r\n      \"Rupees five thousand\",\r\n      \"Rupees fifty thousand\",\r\n      \"Rupees ten thousand\",\r\n      \"Rupees one lakh\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 111 (Petty and isolated claims for services rendered not to be preferred).<\/b><br>The Central Government (including Union Territories) and the State Governments have agreed not to prefer petty and isolated claims for an amount <b>not exceeding Rupees ten thousand<\/b> against one another.<br><br>The distractors are plausible thresholds, but the reciprocal-arrangement limit is Rupees ten thousand.\"\r\n  },\r\n\r\n  {\r\n    id: 83,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, claims of State Governments on account of the extra cost of agency functions entrusted to them are dealt with under directions issued by the President, in respect of agency functions entrusted under which Article of the Constitution?\",\r\n    options: [\r\n      \"Article 256\",\r\n      \"Article 268\",\r\n      \"Article 263\",\r\n      \"Article 258\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 115 (Claims of State Governments on account of the extra cost of agency functions).<\/b><br>Such claims relate to agency functions entrusted to the States under <b>Article 258<\/b> of the Constitution, and are settled in accordance with directions issued by the President; claims under Article 258(3) follow the principles set out in the rule.<br><br>(a) Article 256 concerns compliance with Union laws; (c) Article 263 an inter-State Council; (b) Article 268 duties levied by the Union but collected by States \u2014 adjacent provisions used as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 84,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, under the Direct Benefit Transfer framework, the transfer of cash benefits from Ministries\/Departments to beneficiaries may be routed through which of the following?\\n1. Directly to beneficiaries from the Ministries\/Departments\\n2. Through the State Treasury Account\\n3. Through any Implementing Agency appointed by the Central or State Governments\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 87(3) (Direct Benefit Transfer).<\/b><br>Transfer of cash benefits may be done <b>(a) directly to beneficiaries from Ministries\/Departments; (b) through the State Treasury Account; or (c) through any Implementing Agency appointed by the Central\/State Governments<\/b>. Implementing Agencies generate Electronic Utilisation Certificates (E-UCs) on PFMS.<br><br>All three routes are permitted, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 85,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, Inter-Governmental adjustments for a financial year can be carried out up to a crucial date, being the date on which the books of the Reserve Bank are closed for the month of March. That date is:\",\r\n    options: [\r\n      \"The 15th of April\",\r\n      \"The 10th of April\",\r\n      \"The 30th of April\",\r\n      \"The 31st of March\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 118 (Crucial date for closure of Inter-Governmental adjustments).<\/b><br>Inter-Governmental adjustments can be carried out up to the <b>10th of April<\/b> (or such date as specified by the CGA in consultation with the RBI), on which date the books of the Reserve Bank are closed for the month of March.<br><br>The distractors are plausible near-dates, but the crucial date is the 10th of April.\"\r\n  },\r\n\r\n  {\r\n    id: 86,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, in the matter of adjustments with foreign Governments and outside bodies in Government accounts, unless exempted by Government through general or special orders, services rendered to a foreign Government, a non-Government body or institution, or to a separately constituted fund, are to be rendered:\",\r\n    options: [\r\n      \"On payment only if the value exceeds Rupees one lakh\",\r\n      \"Free of charge, as a matter of comity\",\r\n      \"Only on payment\",\r\n      \"At the discretion of the Accounts Officer\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 119 (Adjustments with foreign Governments, outside bodies, etc.).<\/b><br>Unless exempted by Government by general or special orders, services shall <b>not be rendered to any foreign Government, non-Government body or institution, or separately constituted fund except on payment<\/b>.<br><br>(b), (a) and (d) contradict the default rule that such services are rendered only on payment.\"\r\n  },\r\n\r\n  {\r\n    id: 87,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, for the purposes of inter-departmental payments, the Departments of a Government are divided into Service Departments and Commercial Departments. Which of the following would be classified as a Service Department?\\n1. Department of Administration of Justice\\n2. Police\\n3. A departmental commercial undertaking working to a financial result on commercial principles\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 124 (Principles for division of Departments).<\/b><br>Service Departments discharge functions inseparable from the idea of Government (e.g. <b>Administration of Justice, Jails, Police, Education, Medical, Public Health, Forest, Defence<\/b>) or necessary to the general conduct of Government business (Survey, Government Printing, Public Works, etc.). A department working to a financial result on <b>commercial principles<\/b> (statement 3) is a <b>Commercial Department<\/b>, not a Service Department.<br><br>Hence 1 and 2 only.\"\r\n  },\r\n\r\n  {\r\n    id: 88,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, as a general rule, a Service Department of a Government which renders services or makes supplies falling within the class of duties for which it is constituted:\",\r\n    options: [\r\n      \"Shall not charge other Departments for such services or supplies, save as expressly provided\",\r\n      \"Shall always charge other Departments at commercial rates\",\r\n      \"Shall charge other Departments only for supplies, not for services\",\r\n      \"Shall charge other Departments only where the value exceeds Rupees ten thousand\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 123 (Inter-Departmental Adjustments).<\/b><br>Save as expressly provided by any general or special order, a <b>Service Department shall not charge other Departments<\/b> for services rendered or supplies made which fall within the class of duties for which it is constituted. By contrast, a commercial Department\/undertaking shall ordinarily charge and be charged for supplies made and services rendered.<br><br>(b), (c) and (d) contradict this default position for Service Departments.\"\r\n  },\r\n\r\n  {\r\n    id: 89,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, claims between Departments of the Central Government (both commercial and non-commercial) are ordinarily to be preferred within the same financial year and, in any case, not beyond a maximum period from the date of the transaction. That maximum period is:\",\r\n    options: [\r\n      \"Two years\",\r\n      \"Three years\",\r\n      \"Five years\",\r\n      \"One year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 125 (Period for preferment of claims).<\/b><br>All claims shall ordinarily be preferred between Departments (commercial and non-commercial) of the Central Government within the same financial year and <b>not beyond three years from the date of transaction<\/b>; this limitation may be waived in specific cases by mutual agreement.<br><br>The distractors are plausible periods, but the maximum is three years.\"\r\n  },\r\n\r\n  {\r\n    id: 90,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, in the accounts, the transactions connected with the Contingency Fund of India (Part-II) are recorded under:\",\r\n    options: [\r\n      \"The Public Debt, Loans and Advances section\",\r\n      \"Two Divisions, Revenue and Capital\",\r\n      \"A single Major Head, followed by Minor, Sub and\/or Detailed Heads\",\r\n      \"Three sections corresponding to the sectors of classification\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 78 (Main Divisions and structure of Accounts).<\/b><br>In Part-II (Contingency Fund), there is a <b>single Major Head<\/b> to record the transactions, followed by Minor, Sub and\/or Detailed Heads.<br><br>(b) describes the Consolidated Fund's Revenue and Capital Divisions; (a) and (d) describe features of the Consolidated Fund, not the Contingency Fund.\"\r\n  },\r\n\r\n  {\r\n    id: 91,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, within the Consolidated Fund, the sections are divided into sectors under which specific functions or services are grouped. Which of the following is such a sector?\\n1. General Services\\n2. Social and Community Services\\n3. Economic Services\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 78 (Main Divisions and structure of Accounts).<\/b><br>The sections of the Consolidated Fund are divided into sectors such as <b>General Services, Social and Community Services, and Economic Services<\/b>, under which functions\/services are grouped and represented by Major Heads.<br><br>All three are recognised sectors, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 92,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of the Public Financial Management System, which of the following are correctly stated?\\n1. All Ministries sanctioning grants-in-aid shall register all implementing agencies, till the last level of implementation, on PFMS.\\n2. All payments shall, to the extent possible, be released 'just-in-time' by the Ministries through PFMS.\\n3. All re-appropriation orders and surrender orders shall be generated through the PFMS system.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 86(2), 86(3) and 86(5) (Public Financial Management System).<\/b><br>Statement 1 \u2713 \u2014 Ministries sanctioning grant-in-aid must register all implementing agencies till the last level on PFMS [86(2)].<br>Statement 2 \u2713 \u2014 payments are released 'just-in-time' through PFMS [86(3)].<br>Statement 3 \u2713 \u2014 all re-appropriation and surrender orders are generated through PFMS [86(5)].<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 93,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, under the Public Financial Management System, the Detailed Demand for Grants, as approved, must be uploaded on PFMS:\",\r\n    options: [\r\n      \"On the third day of each month\",\r\n      \"At the start of each Financial Year\",\r\n      \"Only when a Supplementary Demand is presented\",\r\n      \"At the close of each Financial Year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 86(4) (Public Financial Management System).<\/b><br>The Detailed Demand for Grants (DDG), as approved, must be uploaded on PFMS <b>at the start of each Financial Year<\/b>; grantee institutions also submit Utilisation Certificates on PFMS [86(6)].<br><br>(d), (c) and (a) misstate the timing fixed by the rule.\"\r\n  },\r\n\r\n  {\r\n    id: 94,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, under the Direct Benefit Transfer framework, the Electronic Utilisation Certificates (E-UCs) generated by Implementing Agencies on the PFMS portal serve to:\",\r\n    options: [\r\n      \"Authorise the release of the next instalment automatically without any check\",\r\n      \"Replace the requirement of audit by the Comptroller and Auditor General\",\r\n      \"Certify that money was actually utilised for the sanctioned purpose, eliminating the need for physical generation of Utilisation Certificates\",\r\n      \"Record only in-kind transfers, not cash transfers\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 87(5) (Direct Benefit Transfer).<\/b><br>Implementing Agencies generate <b>Electronic Utilisation Certificates (E-UCs) on PFMS and submit them online<\/b>; E-UCs certify that money was actually utilised for the sanctioned purpose, <b>eliminating the need for physical generation of UCs<\/b>.<br><br>(b), (a) and (d) misdescribe the purpose and effect of E-UCs.\"\r\n  },\r\n\r\n  {\r\n    id: 95,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, the Appropriation Accounts pertaining to the Department of Posts and the Defence Services are prepared and signed respectively by the:\",\r\n    options: [\r\n      \"Chairman, Railway Board and the Defence Secretary jointly\",\r\n      \"Principal Accounts Officers of the respective Departments\",\r\n      \"Controller General of Accounts, in both cases\",\r\n      \"Secretaries to the Government of India in the Department of Posts and the Ministry of Defence\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 88 (Appropriation Accounts).<\/b><br>The Appropriation Accounts of the Department of Posts and the Defence Services are prepared and signed by the <b>Secretaries to the Government of India in the Department of Posts and the Ministry of Defence<\/b> respectively; those of Railways are signed by the Chairman, Railway Board.<br><br>(a), (c) and (b) misstate the signing authorities for Posts and Defence.\"\r\n  },\r\n\r\n  {\r\n    id: 96,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, with regard to a Personal Deposit Account, which of the following is correct?\",\r\n    options: [\r\n      \"Only a Government officer acting in his official or any other capacity shall be its Designated Officer, and no withdrawal shall result in a minus balance\",\r\n      \"Any private individual may be appointed as its Designated Officer\",\r\n      \"It may operate with a minus balance subject to the bank's overall check\",\r\n      \"It forms part of the Consolidated Fund of India\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 96 (Personal Deposit Account).<\/b><br>Only <b>Government officers acting in their official or any other capacity<\/b> shall be the Designated Officer, and the Designated Officer must ensure (through the bank's personal ledger account) that <b>no withdrawal results in a minus balance<\/b>.<br><br>(b) contradicts the officer requirement; (c) contradicts the minus-balance bar; (d) misplaces the PDA, which is located in the Public Account.\"\r\n  },\r\n\r\n  {\r\n    id: 97,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, in Government accounts, in allocating expenditure between Capital and Revenue, the charges for the first construction and equipment of a project (and for its intermediate maintenance while not yet opened for service) are borne by Capital. The subsequent charges for maintenance and all working expenses of the project are borne by:\",\r\n    options: [\r\n      \"Capital\",\r\n      \"Revenue\",\r\n      \"A Depreciation Reserve Fund\",\r\n      \"The Contingency Fund\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 100(a) and 100(b) (Principles for allocation of expenditure between Capital and Revenue).<\/b><br>Capital bears the charges for first construction, equipment and intermediate maintenance while not yet opened for service [100(a)]; <b>Revenue<\/b> bears the subsequent charges for maintenance and all working expenses, including upkeep, renewals and replacements that are revenue in nature [100(b)].<br><br>(a) Capital bears only the first-construction and enhancement charges; (c) and (d) do not bear ordinary maintenance and working expenses.\"\r\n  },\r\n\r\n  {\r\n    id: 98,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, in the Government accounts of a commercial department for which separate capital and revenue accounts are maintained, the interest chargeable on capital is calculated on the direct capital outlay at the end of the previous year plus:\",\r\n    options: [\r\n      \"One-fourth of the outlay of the year itself\",\r\n      \"The whole of the outlay of the year itself\",\r\n      \"Half the outlay of the year itself\",\r\n      \"None of the outlay of the current year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 106 (Method of calculation of interest).<\/b><br>Interest is calculated on the direct capital outlay at the end of the previous year <b>plus half the outlay of the year itself<\/b>, irrespective of whether such outlay was met from current revenues or other sources.<br><br>The distractors alter the fraction of the current year's outlay; the rule fixes half.\"\r\n  },\r\n\r\n  {\r\n    id: 99,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, in Government accounts, expenditure on the reparation of damage caused by extraordinary calamities such as flood, fire or earthquake is charged to Capital, or to Revenue, or divided between them, depending upon:\",\r\n    options: [\r\n      \"Whether the amount exceeds Rupees ten thousand\",\r\n      \"Whether the calamity was natural or man-made\",\r\n      \"Whether the department affected is commercial or non-commercial\",\r\n      \"Whether the expenditure results in the creation of new assets or merely restores the condition of existing assets\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 100(d) (Principles for allocation of expenditure between Capital and Revenue).<\/b><br>Such expenditure is charged to Capital, Revenue, or divided between them, depending on <b>whether it results in creation\/acquisition of new assets or is only for restoring the condition of existing assets<\/b>, as Government may determine in each case.<br><br>(b), (c) and (a) are not the basis the clause lays down for this allocation.\"\r\n  },\r\n\r\n  {\r\n    id: 100,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, in Government accounts, where a Depreciation or Renewals Reserve Fund is established under special orders for renewing the assets of a commercial department, the distribution of renewal and replacement expenditure between Capital and the Fund is regulated so as to guard against:\",\r\n    options: [\r\n      \"Over-capitalisation on the one hand and excessive withdrawals from the Fund on the other\",\r\n      \"Under-provision of working capital and shortage of cash balances\",\r\n      \"Excess of revenue over capital receipts in any year\",\r\n      \"Delay in the preparation of the annual Finance Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 100(c) (Principles for allocation of expenditure between Capital and Revenue).<\/b><br>The distribution is regulated to <b>guard against over-capitalisation on the one hand and excessive withdrawals from the Fund on the other<\/b>; only the cost of genuine improvements enhancing the asset's useful life may be debited to Capital.<br><br>(b), (c) and (d) are not the mischief this clause is designed to prevent.\"\r\n  },\r\n\r\n  {\r\n    id: 101,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, in Government accounts, capital receipts that relate to expenditure previously debited to Capital and accrue during the construction of a project are, as a rule, to be:\",\r\n    options: [\r\n      \"Credited to the revenue account of the department in every case\",\r\n      \"Utilised in reduction of capital expenditure\",\r\n      \"Transferred to the Contingency Fund\",\r\n      \"Retained in a deposit head until the project is completed\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 101 (Capital receipts during construction to be utilised in reduction of capital expenditure).<\/b><br>Such receipts accruing during construction shall be <b>utilised in reduction of capital expenditure<\/b>; thereafter, except under special order, they shall not be credited to the revenue account of the department or undertaking.<br><br>(a) is expressly barred except under special order; (c) and (d) are not the prescribed treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 102,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, for capital outlay met out of specific loans raised by Government in the open market, the rate of interest to be charged in the Government accounts is prescribed having regard to:\",\r\n    options: [\r\n      \"The rate of interest allowed on small savings schemes\",\r\n      \"A uniform rate fixed by the Reserve Bank of India for all Government borrowings\",\r\n      \"The rate of interest actually paid on such loans and the incidental charges of raising and managing them\",\r\n      \"The average yield on Government securities over the preceding decade\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 105(1) (Charging of interest on capital outlay met out of specific loans).<\/b><br>For capital outlay met out of specific loans raised for a clearly specified purpose, interest is charged at a rate prescribed having regard to the <b>rate of interest actually paid on such loans and the incidental charges incurred in raising and managing them<\/b>; for outlay provided otherwise, the rate is determined each year by the Department of Economic Affairs.<br><br>(b), (a) and (d) are not the basis specified for interest on specific loans.\"\r\n  },\r\n\r\n  {\r\n    id: 103,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, adjustments with State Governments in respect of certain matters are regulated by rules based on reciprocal arrangements and are binding on all States. Which of the following is such a matter?\\n1. Pay and Allowances, and Leave Salaries\\n2. Pensions\\n3. Cost of Police functions on Railways, including the cost of protecting Railway Bridges\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 108 (Adjustments with State Governments).<\/b><br>The matters regulated on a reciprocal, binding basis include Pay and Allowances and Leave Salaries; Pensions; expenditure on Audit and keeping Accounts; Cost of Police functions on Railways; Cost of Forest Surveys by the Survey of India; and Leave Salary and Pension Contributions for Government servants on Foreign Service.<br><br>All three listed here are covered, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 104,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, a project is jointly executed by several Governments in agreed proportions, the expenditure being incurred ab-initio by one Government and the shares of the others recovered later. Such recoveries from the other Governments are exhibited, in the Government accounts of the Government that incurred the expenditure initially, as:\",\r\n    options: [\r\n      \"Abatement of charges under the relevant expenditure Head of Account\",\r\n      \"Receipts under a Revenue Major Head\",\r\n      \"A loan to the other participating Governments\",\r\n      \"A deposit in the Public Account\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 113 (Projects jointly executed by several State Governments).<\/b><br>The recoveries from the other participating Governments are exhibited as <b>abatement of charges under the relevant expenditure Head of Account<\/b> in the books of the Government that incurred the expenditure initially.<br><br>(b), (c) and (d) misclassify the recoveries, which reduce the recorded charges rather than forming receipts, loans or deposits.\"\r\n  },\r\n\r\n  {\r\n    id: 105,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, a Government renders services or makes supplies to a non-Government body, or to another Government (including a local fund or a Government outside India), and recovers the expenditure. In Government accounts, such recoveries are, in all cases, classified as:\",\r\n    options: [\r\n      \"Deductions from the gross expenditure of that Government\",\r\n      \"Receipts of the Government rendering the services\",\r\n      \"Capital receipts to be applied in reduction of capital expenditure\",\r\n      \"Deposits in the Public Account\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 120 (Recoveries of expenditure for services rendered to non-Government parties).<\/b><br>Recoveries of expenditure for services rendered or supplies made to non-Government parties or other Governments shall <b>in all cases be classified as receipts of the Government rendering the services<\/b>. This is distinct from recoveries between Departments of the same Government, which are ordinarily deductions from gross expenditure.<br><br>(a) applies to same-Government inter-departmental recoveries; (c) and (d) misclassify these receipts.\"\r\n  },\r\n\r\n  {\r\n    id: 106,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"As per the General Financial Rules, 2017, in Government accounts, an inter-departmental adjustment that could reasonably have been anticipated is made by the Accounts Officer before the accounts are closed. Where it is claimed that a particular adjustment could not have been reasonably anticipated in time to obtain funds, the onus of proving this lies with the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General\",\r\n      \"Accounts Officer\",\r\n      \"Controlling Officer\",\r\n      \"Head of the Department\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 127 (Inter-departmental and other adjustments to be made in the account year).<\/b><br>Where an adjustment could have been reasonably anticipated (e.g. recurring payments), the Accounts Officer makes it before the accounts are closed; the <b>onus of proving that the adjustment could not have been reasonably anticipated lies with the Controlling Officer<\/b>.<br><br>(b), (a) and (d) do not bear this onus, which rests on the Controlling Officer.\"\r\n  },\r\n\r\n  {\r\n    id: 107,\r\n    chapter: \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    question: \"Under the General Financial Rules, 2017, in Government accounts, as between different Departments of the same Government, recoveries effected by one Department for services rendered to another are, as a general rule, classified as:\",\r\n    options: [\r\n      \"Deposits in the Public Account\",\r\n      \"Receipts of the Government\",\r\n      \"Capital receipts\",\r\n      \"Deductions from the gross expenditure\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 127 (Inter-departmental adjustments).<\/b><br>As between different Departments of the same Government, recoveries for services rendered are classified as <b>deductions from the gross expenditure<\/b>. By exception, recoveries by a Commercial Department (e.g. Railways, Posts) in pursuance of its constituted functions are treated as receipts of that Department; where it acts as an agent for functions not germane to its essential purpose, the recoveries are taken as reduction of expenditure.<br><br>(b), (c) and (a) do not reflect the general rule for same-Government inter-departmental recoveries.\"\r\n  },\r\n\r\n  {\r\n    id: 108,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In terms of the General Financial Rules, 2017, for the purpose of executing Government works, a category of works is defined to cover all new constructions, site preparation, additions and alterations to existing works, and special repairs to newly purchased or previously abandoned buildings, including remodeling or replacement. This category is:\",\r\n    options: [\r\n      \"Original works\",\r\n      \"Minor works\",\r\n      \"Repair works\",\r\n      \"Deposit works\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 130 (Definitions).<\/b><br><b>Original works<\/b> means all new constructions, site preparation, additions and alterations to existing works, and special repairs to newly purchased or previously abandoned buildings\/structures, including remodeling or replacement.<br><br>(b) Minor works add capital value to existing assets but do not create new assets; (c) Repair works maintain buildings and fixtures; (d) 'Deposit works' is not the defined category here.\"\r\n  },\r\n\r\n  {\r\n    id: 109,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, in the classification of Government works, works which add capital value to existing assets but do not create new assets are described as:\",\r\n    options: [\r\n      \"Repair works\",\r\n      \"Minor works\",\r\n      \"Original works\",\r\n      \"Special repairs\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 130 (Definitions).<\/b><br><b>Minor works<\/b> means works which add capital value to existing assets but do not create new assets.<br><br>(c) Original works create new assets (new construction, additions\/alterations); (a) Repair works maintain buildings and fixtures; (d) special repairs to newly purchased\/abandoned buildings fall under original works \u2014 the 'no new asset but adds capital value' test defines minor works.\"\r\n  },\r\n\r\n  {\r\n    id: 110,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"As per the General Financial Rules, 2017, in the execution of Government works, 'Administrative control of works' is understood to include which of the following?\\n1. Assumption of full responsibility for construction, maintenance and upkeep\\n2. Proper utilization of buildings and allied works\\n3. Provision of funds for execution of these functions\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 131 (Administrative control of works).<\/b><br>Administrative control of works includes: assumption of full responsibility for construction, maintenance and upkeep (1); proper utilization of buildings and allied works (2); and provision of funds for execution of these functions (3).<br><br>All three are covered, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 111,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, in Government works, the powers delegated to various subordinate authorities to accord administrative approval, sanction expenditure and re-appropriate funds for works are regulated by the:\",\r\n    options: [\r\n      \"Contract Labour (Regulation and Abolition) Act\",\r\n      \"Central Public Works Department Code alone\",\r\n      \"General Financial Rules alone, to the exclusion of any other order\",\r\n      \"Delegation of Financial Powers Rules and departmental regulations\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 132 (Powers to sanction works).<\/b><br>Such powers are regulated by the <b>Delegation of Financial Powers Rules and other orders contained in the respective departmental regulations<\/b>.<br><br>(b) and (c) treat a single code\/rulebook as exclusive, which is incorrect; (a) is unrelated to sanction of works.\"\r\n  },\r\n\r\n  {\r\n    id: 112,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In terms of the General Financial Rules, 2017, for Government works, a Ministry may, at its discretion, directly execute repair works (after following due procedure) where the estimated cost of the repair works is up to:\",\r\n    options: [\r\n      \"Rupees Sixty Lakhs\",\r\n      \"Rupees Thirty Lakhs\",\r\n      \"Rupees Ten Lakhs\",\r\n      \"Rupees One Crore\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 133(1).<\/b><br>A Ministry or Department may, at its discretion, <b>directly execute repair works estimated to cost up to Rupees Sixty Lakhs<\/b>, after following the procedure indicated in Rules 139, 159 and 160.<br><br>The distractors are plausible thresholds, but the direct-execution ceiling for repair works is Rupees Sixty Lakhs.\"\r\n  },\r\n\r\n  {\r\n    id: 113,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"As per the General Financial Rules, 2017, for Government works, a Ministry may assign, to a Public Works Organisation such as the CPWD, repair works estimated to cost above Rupees Sixty Lakhs, together with original or minor works of:\",\r\n    options: [\r\n      \"Above Rupees One Crore only\",\r\n      \"Any value\",\r\n      \"Above Rupees Sixty Lakhs only\",\r\n      \"Up to Rupees Sixty Lakhs only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 133(2).<\/b><br>A Ministry may assign to a Public Works Organisation (CPWD, State PWD, etc.) repair works estimated to cost above Rupees Sixty Lakhs, and <b>original\/minor works of any value<\/b>.<br><br>The threshold applies to repair works; original and minor works may be assigned to a PWO irrespective of value, so 'any value' is correct.\"\r\n  },\r\n\r\n  {\r\n    id: 114,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In the context of the General Financial Rules, 2017, government works not specifically allotted to any Ministry or Department are included in the Grants for Civil Works administered by the Central Public Works Department. With regard to the funding of such a work, which one of the following is correct?\",\r\n    options: [\r\n      \"It must be financed wholly from the Contingency Fund\",\r\n      \"It must be financed equally from the departmental budget and the Civil Works budget\",\r\n      \"It shall not be financed partly from departmental budget and partly from the budget for Civil Works\",\r\n      \"It may be financed from any Ministry's budget at its discretion\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 134 (Work under the administrative control of the Public Works Departments).<\/b><br>Such works are included in the Grants for Civil Works administered by CPWD, and <b>no such work may be financed partly from departmental budget and partly from the budget for Civil Works<\/b>.<br><br>(b), (d) and (a) contradict the bar on split-funding and the CPWD-administered arrangement.\"\r\n  },\r\n\r\n  {\r\n    id: 115,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, to strengthen the execution of Government works, a Ministry is required to put in place, as far as possible, empowered project teams for all large value projects. With regard to the duties of such teams, the rule provides that they:\",\r\n    options: [\r\n      \"Should be constituted only after the project is completed\",\r\n      \"Should combine project execution with routine departmental administration\",\r\n      \"Should be headed by the Financial Adviser in every case\",\r\n      \"Should be tasked only with project execution and not given other operational duties\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 135(2).<\/b><br>A Ministry shall put in place, as far as possible, empowered project teams for all large value projects, and these teams <b>should be tasked only with project execution and not given other operational duties<\/b>.<br><br>(b) contradicts the single-focus requirement; (c) and (a) invent conditions the rule does not lay down.\"\r\n  },\r\n\r\n  {\r\n    id: 116,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In terms of the General Financial Rules, 2017, before a Government work is commenced or any liability is incurred in connection with it, several conditions must be satisfied. Which of the following is\/are among these conditions?\\n1. Administrative approval has been obtained from the appropriate authority\\n2. Sanction to incur expenditure has been obtained from the competent authority\\n3. A properly detailed design has been sanctioned\\n4. Estimates based on the Schedule of Rates maintained by CPWD or other Public Works Organisations have been sanctioned\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 136(1), clauses (i)-(iv).<\/b><br>Before a work is commenced: administrative approval must be obtained (i); expenditure sanction obtained (ii); a properly detailed design sanctioned, with Life Cycle cost principles considered (iii); and estimates with detailed specifications and quantities, based on the CPWD\/PWO Schedule of Rates, sanctioned (iv). Funds must be provided, tenders invited\/processed, and a Work Order issued (v-vii).<br><br>All four listed conditions apply, so the answer is 1, 2, 3 and 4.\"\r\n  },\r\n\r\n  {\r\n    id: 117,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"As per the General Financial Rules, 2017, on grounds of urgency, it becomes necessary to carry out a Government work under circumstances where the conditions normally required before commencing the work cannot be complied with. In such a case, the concerned executive officer:\",\r\n    options: [\r\n      \"May proceed only after the prior written approval of the Finance Ministry\",\r\n      \"May do so on his own judgement and responsibility, simultaneously initiating action to obtain approval from the competent authority and to intimate the Accounts Officer\",\r\n      \"Must wait until all conditions are complied with, whatever the urgency\",\r\n      \"May proceed only after the prior approval of the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 136(2).<\/b><br>On grounds of urgency, the concerned executive officer <b>may carry out the work on his own judgement and responsibility<\/b>, and must simultaneously initiate action to obtain approval from the competent authority and to intimate the concerned Accounts Officer.<br><br>(c) defeats the urgency provision; (a) and (d) impose prior approvals the rule does not require in an urgent situation.\"\r\n  },\r\n\r\n  {\r\n    id: 118,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In the context of the General Financial Rules, 2017, while a Government work is in progress, a development of the project is considered necessary which is not contingent on the execution of the work as first sanctioned. Such a development is required to be covered by:\",\r\n    options: [\r\n      \"An advance from the Contingency Fund\",\r\n      \"A re-appropriation within the original estimate\",\r\n      \"A supplementary estimate\",\r\n      \"The urgency provision, without any further sanction\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 136(3).<\/b><br>Any development of a project considered necessary while a work is in progress, which is not contingent on the execution of the work as first sanctioned, <b>shall be covered by a supplementary estimate<\/b>.<br><br>(b), (d) and (a) are not the prescribed route for such an independent development, which requires a supplementary estimate.\"\r\n  },\r\n\r\n  {\r\n    id: 119,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, for the purpose of approval and sanction of Government works, a group of works which forms one project is to be treated as one work. The necessity for obtaining the approval of a higher authority to such a project:\",\r\n    options: [\r\n      \"Is determined solely by the Executing Agency\",\r\n      \"May be avoided if each particular work is within a lower authority's powers\",\r\n      \"Arises only where the works are of a similar and independent nature\",\r\n      \"Should not be avoided merely because the cost of each particular work in the project is within the sanctioning powers of a lower authority\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 137.<\/b><br>A group of works forming one project is considered one work; the necessity of higher-authority approval <b>should not be avoided merely because the cost of each particular work is within a lower authority's powers<\/b>. This does not apply to works of a similar nature that are independent of each other.<br><br>(b) states the evasion the rule forbids; (c) inverts the exception; (a) is not the deciding authority.\"\r\n  },\r\n\r\n  {\r\n    id: 120,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In terms of the General Financial Rules, 2017, anticipated or actual savings from a sanctioned estimate for a definite Government project are, without special authority:\",\r\n    options: [\r\n      \"Not to be applied to carry out additional work not contemplated in the original project\",\r\n      \"Freely available for any additional work at the discretion of the executing officer\",\r\n      \"To be surrendered to the Contingency Fund\",\r\n      \"To be re-appropriated to another project of the same Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 138.<\/b><br>Any anticipated or actual savings from a sanctioned estimate for a definite project shall <b>not, without special authority, be applied to carry out additional work not contemplated in the original project<\/b>.<br><br>(b), (c) and (d) contradict the bar on diverting project savings without special authority.\"\r\n  },\r\n\r\n  {\r\n    id: 121,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, in the procedure for execution of Government works under a Ministry's own arrangements, open tenders are to be called for works costing:\",\r\n    options: [\r\n      \"Above Rupees Sixty lakh\",\r\n      \"Rupees Ten lakh to Rupees Sixty lakh\",\r\n      \"Below Rupees Ten lakh\",\r\n      \"Rupees Sixty lakh to Rupees One crore\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 139(iv).<\/b><br><b>Open tenders<\/b> are called for works costing <b>Rupees Ten lakh to Rupees Sixty lakh<\/b>; limited tenders are called for works costing less than Rupees Ten lakhs [Rule 139(v)].<br><br>(c) is the limited-tender band; (a) and (d) are outside the open-tender band specified in the rule.\"\r\n  },\r\n\r\n  {\r\n    id: 122,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"As per the General Financial Rules, 2017, in the execution of Government works under a Ministry's own arrangements, limited tenders are to be called for works costing:\",\r\n    options: [\r\n      \"Less than Rupees Sixty lakhs\",\r\n      \"Rupees Ten lakh to Rupees Sixty lakh\",\r\n      \"Less than Rupees Ten lakhs\",\r\n      \"Above Rupees Sixty lakh\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 139(v).<\/b><br><b>Limited tenders<\/b> are called for works costing <b>less than Rupees Ten lakhs<\/b>; open tenders are called for works costing Rupees Ten lakh to Rupees Sixty lakh [Rule 139(iv)].<br><br>(b) is the open-tender band; (d) and (a) misstate the limited-tender threshold, which is below Rupees Ten lakhs.\"\r\n  },\r\n\r\n  {\r\n    id: 123,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, in the execution of a Government work, the final payment for the work is to be made only on the:\",\r\n    options: [\r\n      \"Sanction of the Comptroller and Auditor General\",\r\n      \"Completion certificate issued by the Accounts Officer\",\r\n      \"Recommendation of the Financial Adviser\",\r\n      \"Personal Certificate of the Officer-in-charge of execution of the work\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 139(vii).<\/b><br>Final payment for a work is made only on the <b>Personal Certificate of the Officer-in-charge of execution<\/b>, certifying personal satisfaction that the work has been executed as per the specifications in the Contract Agreement and that the workmanship is up to industry standards.<br><br>(b), (c) and (a) are not the basis on which final payment is authorised.\"\r\n  },\r\n\r\n  {\r\n    id: 124,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In terms of the General Financial Rules, 2017, where original, minor or repair works are entrusted to a Public Works Organisation, and a document is drawn up with that organisation for proper execution of the work, that document is a:\",\r\n    options: [\r\n      \"Memorandum of Understanding\",\r\n      \"Deed of Guarantee\",\r\n      \"Power of Attorney\",\r\n      \"Letter of Comfort\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 140.<\/b><br>For works entrusted to a Public Works Organisation or Public Sector Undertaking, the Administrative Approval and Expenditure Sanction are accorded by the concerned authority, and a <b>Memorandum of Understanding (MoU)<\/b> may be drawn up with the PWO\/PSU for proper execution of the work.<br><br>(b), (c) and (d) are unrelated instruments not used for this purpose.\"\r\n  },\r\n\r\n  {\r\n    id: 125,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"As per the General Financial Rules, 2017, for a Government project, a Review Committee to review the progress of the work is required to be set up after the project is approved, where the project costs:\",\r\n    options: [\r\n      \"Rupees 500 crore or above\",\r\n      \"Rupees 100 crore or above\",\r\n      \"Rupees 50 crore or above\",\r\n      \"Rupees 10 crore or above\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 141 (Review of Projects).<\/b><br>After a project costing <b>Rupees 100 crore or above<\/b> is approved, the Administrative Ministry sets up a Review Committee (with a representative each from the Administrative Ministry, the Internal Finance Wing and the Executing Agency) to review the progress of the work.<br><br>The distractors are plausible thresholds, but the Review Committee requirement is triggered at Rupees 100 crore or above.\"\r\n  },\r\n\r\n  {\r\n    id: 126,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In the context of the General Financial Rules, 2017, the Review Committee set up for a high-value Government project is empowered to accept variation in the approved estimates up to:\",\r\n    options: [\r\n      \"15%\",\r\n      \"5%\",\r\n      \"10%\",\r\n      \"20%\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 141 (Review of Projects).<\/b><br>The Review Committee has the power to accept variation <b>within 10% of the approved estimates<\/b>. For works costing less than Rupees 100 crore, it is at the discretion of the Administrative Ministry to set up a suitable mechanism for review and acceptance of variation within 10% of the approved estimates.<br><br>The distractors are plausible percentages, but the variation the Committee may accept is within 10%.\"\r\n  },\r\n\r\n  {\r\n    id: 127,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, consider the following statements regarding the composition of the Review Committee for a Government project costing Rupees 100 crore or above:\\n1. It includes a representative of the Administrative Ministry.\\n2. It includes a representative of Finance (Internal Finance Wing).\\n3. It includes a representative of the Executing Agency.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 141 (Review of Projects).<\/b><br>The Review Committee consists of a representative each from the <b>Administrative Ministry, Finance (Internal Finance Wing) and the Executing Agency<\/b>.<br><br>All three are members, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 128,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"As per the General Financial Rules, 2017, in the classification of Government works, works undertaken to maintain a building and its fixtures are described as:\",\r\n    options: [\r\n      \"Repair works\",\r\n      \"Minor works\",\r\n      \"Original works\",\r\n      \"Special repairs\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 130 (Definitions).<\/b><br><b>Repair works<\/b> means works undertaken to maintain a building and fixtures.<br><br>(b) Minor works add capital value to existing assets without creating new assets; (c) Original works create new assets; (d) special repairs to newly purchased\/abandoned buildings fall under original works \u2014 routine maintenance of a building is repair works.\"\r\n  },\r\n\r\n  {\r\n    id: 129,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, in the classification of Government works, match each category with its description and select the correct answer:\\nList-I (Category)\\nA. Original works\\nB. Minor works\\nC. Repair works\\nList-II (Description)\\n1. Works to maintain a building and fixtures\\n2. New constructions, additions and alterations creating new assets\\n3. Works adding capital value to existing assets but not creating new assets\",\r\n    options: [\r\n      \"A-2, B-1, C-3\",\r\n      \"A-2, B-3, C-1\",\r\n      \"A-1, B-2, C-3\",\r\n      \"A-3, B-2, C-1\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 130 (Definitions).<\/b><br><b>Original works<\/b> = new constructions, additions and alterations creating new assets (A-2); <b>Minor works<\/b> = works adding capital value to existing assets without creating new assets (B-3); <b>Repair works<\/b> = works to maintain a building and fixtures (C-1).<br><br>The distractors reorder the three categories; the correct mapping is A-2, B-3, C-1.\"\r\n  },\r\n\r\n  {\r\n    id: 130,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In the context of the General Financial Rules, 2017, a Ministry undertakes special repairs to a previously abandoned building, including its remodeling. In the classification of Government works, this activity is treated as:\",\r\n    options: [\r\n      \"Deposit works\",\r\n      \"Repair works\",\r\n      \"Original works\",\r\n      \"Minor works\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 130 (Definitions).<\/b><br>Special repairs to newly purchased or previously abandoned buildings\/structures, including remodeling or replacement, are expressly included within <b>Original works<\/b> \u2014 not repair works.<br><br>(b) is the intended trap (the word 'repairs'), but such special repairs to abandoned buildings are original works; (d) and (a) do not fit the definition.\"\r\n  },\r\n\r\n  {\r\n    id: 131,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, in the execution of Government works, services or goods that are incidental or consequential to an original or repair work are:\",\r\n    options: [\r\n      \"Treated as deposit works of the executing agency\",\r\n      \"Treated only as procurement of goods, outside the works rules\",\r\n      \"Excluded from the scope of works in every case\",\r\n      \"Also treated as part of the works\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 130 (Definitions).<\/b><br>Works <b>will also include services or goods incidental or consequential to the original or repair works<\/b>.<br><br>(b), (c) and (a) wrongly carve such incidental services\/goods out of the definition of works, whereas the rule brings them within it.\"\r\n  },\r\n\r\n  {\r\n    id: 132,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In terms of the General Financial Rules, 2017, a Ministry proposes to carry out a repair work on one of its buildings estimated to cost Rupees seventy-five lakh. With regard to the execution of this work, the correct position is that it:\",\r\n    options: [\r\n      \"Cannot be directly executed by the Ministry and should be assigned to a Public Works Organisation\",\r\n      \"May be directly executed by the Ministry at its discretion\",\r\n      \"Must be financed partly from the departmental budget and partly from the Civil Works budget\",\r\n      \"Requires the prior approval of the Comptroller and Auditor General\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 133(1) and 133(2).<\/b><br>A Ministry may directly execute repair works estimated to cost up to Rupees Sixty Lakhs [133(1)]; repair works estimated above Rupees Sixty Lakhs are to be assigned to a Public Works Organisation [133(2)]. A Rupees seventy-five lakh repair work therefore <b>cannot be directly executed and should be assigned to a PWO<\/b>.<br><br>(b) ignores the Rupees Sixty Lakh ceiling; (c) is barred by Rule 134; (d) is not required.\"\r\n  },\r\n\r\n  {\r\n    id: 133,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"As per the General Financial Rules, 2017, for the execution of Government works assigned by a Ministry, which of the following would qualify as a 'Public Works Organisation'?\\n1. Central Public Works Department\\n2. A State Public Works Department\\n3. Another Central Government organisation authorised to carry out civil or electrical works\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 only\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 133(2).<\/b><br>A Public Works Organisation (PWO) includes the <b>CPWD, a State Public Works Department, and other Central Government organisations authorised to carry out civil or electrical works<\/b>.<br><br>All three qualify, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 134,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In the context of the General Financial Rules, 2017, before a Government work is commenced, in addition to obtaining administrative approval, expenditure sanction, a sanctioned design and sanctioned estimates, which of the following further conditions must be satisfied?\\n1. Funds to cover the charge during the year have been provided by the competent authority\\n2. Tenders have been invited and processed in accordance with rules\\n3. A Work Order has been issued\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 136(1), clauses (v), (vi) and (vii).<\/b><br>Further to approval, sanction, design and estimates, before a work is commenced: funds to cover the charge during the year must be provided (v); tenders must be invited and processed in accordance with rules (vi); and a Work Order must be issued (vii).<br><br>All three apply, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 135,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, while sanctioning the detailed design for a Government work, the rules direct that a particular costing principle may also be considered in designing the project. That principle is:\",\r\n    options: [\r\n      \"Historical cost\",\r\n      \"Marginal cost\",\r\n      \"Replacement cost\",\r\n      \"Life Cycle cost\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 136(1)(iii).<\/b><br>A properly detailed design must be sanctioned before a work is commenced, and while designing the project, <b>principles of Life Cycle cost may also be considered<\/b>.<br><br>(b), (c) and (a) are recognised costing concepts, but the principle the rule directs to be considered in designing works is Life Cycle cost.\"\r\n  },\r\n\r\n  {\r\n    id: 136,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In terms of the General Financial Rules, 2017, a Ministry executing a work under its own arrangements proposes to invite tenders for a work estimated to cost Rupees forty-five lakh. The appropriate mode of inviting tenders for this work is:\",\r\n    options: [\r\n      \"Open tenders\",\r\n      \"Limited tenders\",\r\n      \"Single tender\",\r\n      \"No tender is required\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 139(iv) and 139(v).<\/b><br>Open tenders are called for works costing Rupees Ten lakh to Rupees Sixty lakh [139(iv)]; limited tenders for works costing less than Rupees Ten lakhs [139(v)]. A Rupees forty-five lakh work therefore falls in the <b>open tender<\/b> band.<br><br>(b) applies below Rupees Ten lakh; (c) and (d) are not the prescribed modes for a work of this value.\"\r\n  },\r\n\r\n  {\r\n    id: 137,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"As per the General Financial Rules, 2017, a Ministry executing a work under its own arrangements proposes to invite tenders for a work estimated to cost Rupees eight lakh. The appropriate mode of inviting tenders for this work is:\",\r\n    options: [\r\n      \"Global tenders\",\r\n      \"Limited tenders\",\r\n      \"Open tenders\",\r\n      \"Two-stage tenders\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 139(v) and 139(iv).<\/b><br>Limited tenders are called for works costing less than Rupees Ten lakhs [139(v)]; open tenders for works costing Rupees Ten lakh to Rupees Sixty lakh [139(iv)]. A Rupees eight lakh work therefore falls in the <b>limited tender<\/b> band.<br><br>(c) applies from Rupees Ten lakh upward; (a) and (d) are not the prescribed modes for a work of this value.\"\r\n  },\r\n\r\n  {\r\n    id: 138,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"As per the General Financial Rules, 2017, in the procedure for execution of a Government work, the Execution of the Contract Agreement or the Award of the work is required to be done:\",\r\n    options: [\r\n      \"Only after issue of the Personal Certificate\",\r\n      \"After completion of the work but before final payment\",\r\n      \"Before commencement of the work\",\r\n      \"At any time during the progress of the work\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 139(vi).<\/b><br>Execution of the Contract Agreement or Award of work should be done <b>before commencement of the work<\/b>.<br><br>(b), (d) and (a) place this step at the wrong stage; the agreement\/award must precede commencement.\"\r\n  },\r\n\r\n  {\r\n    id: 139,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, the Personal Certificate on which final payment for a Government work is made requires the Officer-in-charge of execution to certify personal satisfaction that:\",\r\n    options: [\r\n      \"The work was completed within the original time schedule\",\r\n      \"The lowest tender was accepted in every case\",\r\n      \"The expenditure was within the sanctioned estimate\",\r\n      \"The work has been executed as per the specifications in the Contract Agreement and the workmanship is up to industry standards\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 139(vii).<\/b><br>The Personal Certificate records that the Officer-in-charge is personally satisfied that <b>the work has been executed as per the specifications laid down in the Contract Agreement and that the workmanship is up to the standards followed in the industry<\/b>.<br><br>(b), (c) and (a) are not what the prescribed Personal Certificate certifies.\"\r\n  },\r\n\r\n  {\r\n    id: 140,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In terms of the General Financial Rules, 2017, for a Government project costing less than Rupees 100 crore, the arrangement for review and acceptance of variation within 10% of the approved estimates is that:\",\r\n    options: [\r\n      \"It is at the discretion of the Administrative Ministry\/Department to set up a suitable mechanism\",\r\n      \"A Review Committee must invariably be constituted, as for larger projects\",\r\n      \"No variation may be accepted under any circumstances\",\r\n      \"The variation may be accepted only with the prior approval of the Finance Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 141 (Review of Projects).<\/b><br>A Review Committee is mandatory for projects costing Rupees 100 crore or above; for works costing less than Rupees 100 crore, it is <b>at the discretion of the Administrative Ministry\/Department to set up a suitable mechanism for review and acceptance of variation within 10% of the approved estimates<\/b>.<br><br>(b), (c) and (d) misstate the discretionary arrangement for sub-Rupees 100 crore works.\"\r\n  },\r\n\r\n  {\r\n    id: 141,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"Under the General Financial Rules, 2017, in Government works, the rule that a group of works forming one project must be treated as one work \u2014 so that higher-authority approval is not avoided by splitting \u2014 does NOT apply in the case of:\",\r\n    options: [\r\n      \"Works executed through a Public Works Organisation\",\r\n      \"Works of a similar nature which are independent of each other\",\r\n      \"Works whose individual cost exceeds the powers of a lower authority\",\r\n      \"Works costing Rupees 100 crore or above\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 137.<\/b><br>A group of works forming one project is treated as one work, and the necessity for higher-authority approval must not be avoided by pointing to the low cost of each work; however, this provision <b>does not apply in the case of works of a similar nature which are independent of each other<\/b>.<br><br>(c), (a) and (d) are not the stated exception; only similar-but-independent works are excluded.\"\r\n  },\r\n\r\n  {\r\n    id: 142,\r\n    chapter: \"Ch 5: WORKS\",\r\n    question: \"In the context of the General Financial Rules, 2017, consider the following in relation to the delegated powers for Government works. The powers regulated by the Delegation of Financial Powers Rules and departmental regulations include the power to:\\n1. Accord administrative approval\\n2. Sanction expenditure\\n3. Re-appropriate funds for works\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 132 (Powers to sanction works).<\/b><br>The powers delegated to subordinate authorities that are regulated by the DFPR and departmental regulations include the power to <b>accord administrative approval, sanction expenditure, and re-appropriate funds for works<\/b>.<br><br>All three are covered, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 143,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in public procurement, the term 'goods' is given a wide meaning. Which of the following would fall within the meaning of 'goods'?\\n1. Software, technology transfer, licences, patents and other intellectual properties\\n2. A group of machineries comprising an integrated production process\\n3. Books, publications and periodicals for a library\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 143 (Definition of Goods).<\/b><br>'Goods' includes all articles, machinery, equipment, and intangible products like software, technology transfer, licences, patents and other intellectual properties (1), and a group of machineries comprising an integrated production process (2). It <b>expressly excludes books, publications, periodicals, etc. for a library<\/b> (3).<br><br>Hence 1 and 2 only.\"\r\n  },\r\n\r\n  {\r\n    id: 144,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of goods, the term 'goods' also includes certain works and services that are incidental or consequential to the supply of goods. Which of the following would be so included?\\n1. Transportation and insurance\\n2. Installation and commissioning\\n3. Training and maintenance\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 143 (Definition of Goods).<\/b><br>The term 'goods' also includes works and services incidental or consequential to the supply of goods, such as <b>transportation, insurance, installation, commissioning, training and maintenance<\/b>.<br><br>All three are included, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 145,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of goods for use of Government, which one of the following is expressly excluded from the meaning of 'goods'?\",\r\n    options: [\r\n      \"Software and patents\",\r\n      \"Books, publications and periodicals for a library\",\r\n      \"Medicines and industrial plant\",\r\n      \"Railway rolling stock\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 143 (Definition of Goods).<\/b><br>'Goods' includes a very wide range \u2014 articles, livestock, machinery, vehicles, aircraft, ships, medicines, railway rolling stock, software, patents, etc. \u2014 but <b>excludes books, publications, periodicals, etc. for a library<\/b>.<br><br>(d), (c) and (a) are all within the definition of goods; only library books\/periodicals are excluded.\"\r\n  },\r\n\r\n  {\r\n    id: 146,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In the context of the General Financial Rules, 2017, consider the following in relation to the fundamental principles of public buying. Every authority delegated with financial powers of procuring goods in public interest is responsible and accountable to bring which of the following in public procurement?\\n1. Efficiency and economy\\n2. Transparency\\n3. Fair and equitable treatment of suppliers and promotion of competition\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 144 (Fundamental principles of public buying).<\/b><br>Every authority delegated with financial powers of procuring goods must bring <b>efficiency, economy and transparency<\/b>, and ensure <b>fair and equitable treatment of suppliers and promotion of competition<\/b>.<br><br>All three are correct, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 147,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in public procurement, every Ministry or Department is required to prepare an Annual Procurement Plan and place it on its website. As to the timing, this Annual Procurement Plan is to be prepared and placed on the website:\",\r\n    options: [\r\n      \"After the tenders for the year have been issued\",\r\n      \"At the end of each quarter of the year\",\r\n      \"Only after the close of the financial year\",\r\n      \"Before the commencement of the year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 144(x) (Fundamental principles of public buying).<\/b><br>All Ministries\/Departments shall prepare an Annual Procurement Plan <b>before the commencement of the year<\/b> and the same should also be placed on their website. (Separately, under Rule 149(vi), the Annual Procurement Plan of goods and services is to be projected on the GeM portal within 30 days of Budget approval.)<br><br>(a), (c) and (b) place the preparation\/upload after the year has begun or ended, contrary to the requirement of advance preparation.\"\r\n  },\r\n\r\n  {\r\n    id: 148,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in public procurement, restrictions (including prior registration or screening) may be imposed on procurement from bidders of a particular country or class of countries, on grounds of the defence of India or national security. The authority empowered to impose such restrictions by order in writing is the:\",\r\n    options: [\r\n      \"Department of Expenditure\",\r\n      \"Comptroller and Auditor General\",\r\n      \"GeM Special Purpose Vehicle\",\r\n      \"Central Purchase Organisation\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 144(xi) (Fundamental principles of public buying).<\/b><br>Notwithstanding anything in the Rules, the <b>Department of Expenditure<\/b> may, by order in writing, impose restrictions \u2014 including prior registration and\/or screening \u2014 on procurement from bidders from a country\/countries on grounds of defence of India or national security.<br><br>(b), (c) and (d) are not the authority empowered to impose such restrictions.\"\r\n  },\r\n\r\n  {\r\n    id: 149,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, with regard to the powers of Ministries or Departments for procurement of goods and services, which one of the following is correct?\",\r\n    options: [\r\n      \"GeM procurement is optional in every case at the Ministry's discretion\",\r\n      \"Common-use goods and services available on GeM are to be procured mandatorily through GeM, while full powers are delegated for those not available on GeM\",\r\n      \"Ministries have no delegated powers and must route every purchase through the Central Purchase Organisation\",\r\n      \"All goods must be procured through GeM without exception\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 147 (Powers for procurement of goods).<\/b><br>Ministries\/Departments have full powers to make their own arrangements for procurement of goods and services <b>not available on GeM<\/b>; common-use goods and services available on GeM must be <b>procured mandatorily through GeM<\/b> as per Rule 149.<br><br>(d), (c) and (d) misstate the GeM-mandatory-plus-delegated-powers scheme.\"\r\n  },\r\n\r\n  {\r\n    id: 150,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In the context of the General Financial Rules, 2017, on the Government e-Marketplace (GeM), a Government buyer may make a direct online purchase from any of the available suppliers meeting the requisite quality, specification and delivery period, where the value of the purchase is:\",\r\n    options: [\r\n      \"Up to Rupees 1,00,000\",\r\n      \"Up to Rupees 25,000\",\r\n      \"Up to Rupees 50,000\",\r\n      \"Up to Rupees 5,00,000\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 149(i) (Government e-Marketplace).<\/b><br>Up to <b>Rupees 50,000<\/b>, a Government buyer may purchase directly through any of the available suppliers on GeM meeting the requisite quality, specification and delivery period.<br><br>The distractors are plausible thresholds, but the direct-purchase ceiling for any supplier is Rupees 50,000. (In Scientific Ministries\/Departments this band extends up to Rupees 1,00,000.)\"\r\n  },\r\n\r\n  {\r\n    id: 151,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, on the Government e-Marketplace, for a purchase above Rupees 50,000 and up to Rupees 10,00,000, the buyer is required to procure through the GeM Seller having the lowest price among the available sellers of:\",\r\n    options: [\r\n      \"At least two different manufacturers\",\r\n      \"A single manufacturer\",\r\n      \"At least five different manufacturers\",\r\n      \"At least three different manufacturers\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 149(ii) (Government e-Marketplace).<\/b><br>Above Rupees 50,000 and up to Rupees 10,00,000, procurement is through the GeM Seller having the lowest price among the available sellers of <b>at least three different manufacturers<\/b>, meeting the requisite quality, specification and delivery period.<br><br>The distractors alter the minimum number of manufacturers, which is three.\"\r\n  },\r\n\r\n  {\r\n    id: 152,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In terms of the General Financial Rules, 2017, on the Government e-Marketplace, for a purchase above Rupees 10,00,000, the buyer is required to procure from the supplier having the lowest price meeting the requisite quality and delivery period, after mandatorily:\",\r\n    options: [\r\n      \"Obtaining bids using the online bidding or reverse auction tool provided on GeM\",\r\n      \"Obtaining the sanction of the Comptroller and Auditor General\",\r\n      \"Publishing a Global Tender Enquiry\",\r\n      \"Referring the matter to the Central Purchase Organisation\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 149(iii) (Government e-Marketplace).<\/b><br>Above Rupees 10,00,000, procurement is from the lowest-price supplier meeting requirements, after <b>mandatorily obtaining bids using the online bidding or reverse auction tool provided on GeM<\/b>.<br><br>(b), (c) and (d) are not the mandatory step at this value on GeM.\"\r\n  },\r\n\r\n  {\r\n    id: 153,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in direct online purchases on the Government e-Marketplace, the monetary ceiling of Rupees 50,000 for purchase through any available supplier does NOT apply in the case of:\",\r\n    options: [\r\n      \"Medicines\",\r\n      \"Automobiles\",\r\n      \"Office furniture\",\r\n      \"Computers and peripherals\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 149(i), Note (Government e-Marketplace).<\/b><br>In the case of <b>automobiles<\/b>, procurement through any available supplier on GeM is permitted without any ceiling limit.<br><br>(d), (c) and (a) remain subject to the ordinary GeM value bands; only automobiles are exempt from the ceiling.\"\r\n  },\r\n\r\n  {\r\n    id: 154,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in relation to procurement through the Government e-Marketplace, Ministries and Departments are required to project their Annual Procurement Plan of goods and services on the GeM portal within:\",\r\n    options: [\r\n      \"60 days of Budget approval\",\r\n      \"15 days of Budget approval\",\r\n      \"30 days of Budget approval\",\r\n      \"90 days of the close of the financial year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 149(vi) (Government e-Marketplace).<\/b><br>Ministries\/Departments shall work out procurement requirements on the OPEX or CAPEX model at the time of preparing Budget Estimates, and shall project their Annual Procurement Plan on the GeM portal <b>within 30 days of Budget approval<\/b>.<br><br>The distractors alter the period; the requirement is within 30 days of Budget approval.\"\r\n  },\r\n\r\n  {\r\n    id: 155,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, a Ministry is required to work out its procurement requirements of goods and services, at the time of preparation of Budget Estimates, on the basis of:\",\r\n    options: [\r\n      \"The CAPEX model in every case\",\r\n      \"The cash-based accounting model only\",\r\n      \"The OPEX model in every case\",\r\n      \"Either the 'OPEX' model or the 'CAPEX' model, as per requirement\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 149(vi) (Government e-Marketplace).<\/b><br>Ministries\/Departments shall work out their procurement requirements on <b>either the OPEX model or the CAPEX model as per their requirement\/suitability<\/b> at the time of preparing Budget Estimates.<br><br>(a), (c) and (b) wrongly fix a single model; the choice between OPEX and CAPEX is as per requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 156,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In terms of the General Financial Rules, 2017, on the Government e-Marketplace, a demand for goods shall not be divided into small quantities to make piecemeal purchases. The purpose of this bar is to avoid:\",\r\n    options: [\r\n      \"Avoiding L-1 buying\/bidding\/reverse auction on GeM or the sanction of higher authorities required for the total demand\",\r\n      \"The requirement of preparing an Annual Procurement Plan\",\r\n      \"The involvement of the GeM Special Purpose Vehicle\",\r\n      \"The certification of reasonableness of rates by the procuring authority\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 149(viii) (Government e-Marketplace).<\/b><br>A demand shall not be split into small quantities to make piecemeal purchases to <b>avoid L-1 buying\/bidding\/reverse auction on GeM or the necessity of obtaining the sanction of higher authorities<\/b> required with reference to the estimated value of the total demand.<br><br>(b), (c) and (d) are not the mischief the anti-splitting rule addresses.\"\r\n  },\r\n\r\n  {\r\n    id: 157,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, where a Head of a Ministry registers suppliers of goods and services not available on GeM, the supplier is registered for a fixed period, depending on the nature of the goods, of:\",\r\n    options: [\r\n      \"Between 1 to 5 years\",\r\n      \"Between 1 to 3 years\",\r\n      \"Between 6 months to 1 year\",\r\n      \"Between 2 to 5 years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 150(iii) (Registration of Suppliers).<\/b><br>Suppliers are registered for a fixed period <b>between 1 to 3 years<\/b> depending on the nature of the goods; at the end of the period, suppliers willing to continue must apply afresh for renewal.<br><br>The distractors alter the registration band, which is 1 to 3 years.\"\r\n  },\r\n\r\n  {\r\n    id: 158,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In the context of the General Financial Rules, 2017, before registering a supplier of goods not available on GeM, which of the following is\/are required to be carefully verified?\\n1. Credentials and manufacturing capability\\n2. Quality control systems and past performance\\n3. After-sales service and financial background\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 150(ii) (Registration of Suppliers).<\/b><br>Before registration, the <b>credentials, manufacturing capability, quality control systems, past performance, after-sales service and financial background<\/b> of the supplier should be carefully verified.<br><br>All three are required, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 159,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, a bidder who has been convicted of an offence under the Prevention of Corruption Act, 1988 in connection with a public procurement contract is liable to be debarred from participating in the procurement process of any procuring entity for a period:\",\r\n    options: [\r\n      \"Not exceeding two years from the date of debarment\",\r\n      \"Not exceeding one year from the date of debarment\",\r\n      \"Not exceeding five years from the date of debarment\",\r\n      \"Not exceeding three years from the date of debarment\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 151(ii) (Debarment from bidding).<\/b><br>A bidder convicted under the Prevention of Corruption Act, 1988 (or the Bharatiya Nyaya Sanhita\/other law, for loss of life\/property\/threat to public health in a public procurement contract) shall not be eligible to participate in any procuring entity's process for a period <b>not exceeding three years from the date of debarment<\/b>. The Department of Expenditure maintains this list on the Central Public Procurement Portal.<br><br>(a) is the period for breach of the code of integrity; the distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 160,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In terms of the General Financial Rules, 2017, a procuring entity determines that a bidder has breached the code of integrity. It may debar that bidder from participating in any procurement process undertaken by it for a period:\",\r\n    options: [\r\n      \"Not exceeding two years\",\r\n      \"Not exceeding three years\",\r\n      \"Not exceeding five years\",\r\n      \"Not exceeding one year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 151(iii) (Debarment from bidding).<\/b><br>A procuring entity may debar a bidder for breach of the code of integrity for a period <b>not exceeding two years<\/b>; this list is displayed on the Ministry\/Department's website.<br><br>(b) three years is the period for conviction under the PC Act\/BNS; the distractors alter the period for breach of the code of integrity.\"\r\n  },\r\n\r\n  {\r\n    id: 161,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in relation to debarment of a bidder from public procurement, which one of the following is correct?\",\r\n    options: [\r\n      \"Debarment can never exceed six months in any case\",\r\n      \"A bidder shall not be debarred unless given a reasonable opportunity to represent against the debarment\",\r\n      \"Only the Comptroller and Auditor General may debar a bidder\",\r\n      \"A bidder may be debarred without any opportunity, in the interest of speed\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 151(iv) (Debarment from bidding).<\/b><br>A bidder <b>shall not be debarred unless such bidder has been given a reasonable opportunity to represent<\/b> against the debarment.<br><br>(d) denies natural justice; (c) misstates the authority; (a) misstates the maximum period.\"\r\n  },\r\n\r\n  {\r\n    id: 162,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In the context of the General Financial Rules, 2017, where the Department of Expenditure maintains the list of bidders debarred on conviction under the Prevention of Corruption Act or the Bharatiya Nyaya Sanhita, that list is displayed on the:\",\r\n    options: [\r\n      \"GeM portal's buyer dashboard only\",\r\n      \"Website of the concerned Ministry or Department only\",\r\n      \"Central Public Procurement Portal\",\r\n      \"Notice board of the Central Purchase Organisation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 151(ii) (Debarment from bidding).<\/b><br>The Department of Expenditure maintains the list of bidders debarred on conviction, which is displayed on the <b>Central Public Procurement Portal<\/b>. (By contrast, debarment by a procuring entity for breach of the code of integrity is displayed on that Ministry\/Department's own website under Rule 151(iii).)<br><br>(b), (c) and (d) misplace the display of the DoE-maintained conviction list.\"\r\n  },\r\n\r\n  {\r\n    id: 163,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, where a certain item is not available on the GeM portal, purchase of goods may be made without inviting quotations or bids, on the basis of a certificate recorded by the competent authority, up to a value on each occasion of:\",\r\n    options: [\r\n      \"Rupees 25,000\",\r\n      \"Rupees 2,50,000\",\r\n      \"Rupees 1,00,000\",\r\n      \"Rupees 50,000\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 154 (Purchase of goods without quotation).<\/b><br>Where an item is not available on GeM, purchase up to <b>Rupees 50,000 on each occasion<\/b> may be made without inviting quotations\/bids, on a certificate of personal satisfaction as to quality, specification, reliable supplier and reasonable price.<br><br>The distractors are plausible thresholds, but the without-quotation ceiling is Rupees 50,000 per occasion.\"\r\n  },\r\n\r\n  {\r\n    id: 164,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In terms of the General Financial Rules, 2017, where an item is not available on the GeM portal, purchase of goods by a duly constituted Purchase Committee is the prescribed method where the cost on each occasion is:\",\r\n    options: [\r\n      \"Above Rupees 50,000 and up to Rupees 5,00,000\",\r\n      \"Above Rupees 25,000 and up to Rupees 2,50,000\",\r\n      \"Above Rupees 5,00,000 and up to Rupees 25,00,000\",\r\n      \"Above Rupees 1,00,000 and up to Rupees 10,00,000\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 155 (Purchase of goods by Purchase Committee).<\/b><br>Where an item is not available on GeM, purchase of goods costing <b>above Rupees 50,000 and up to Rupees 5,00,000 on each occasion<\/b> is made on the recommendation of a duly constituted Purchase Committee.<br><br>The distractors alter the band; the Purchase Committee band is above Rupees 50,000 up to Rupees 5,00,000.\"\r\n  },\r\n\r\n  {\r\n    id: 165,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, an item is not available on GeM. A Ministry needs to purchase it at an estimated cost of Rupees 3,00,000 on the occasion. The appropriate method of procurement is:\",\r\n    options: [\r\n      \"Global Tender Enquiry\",\r\n      \"Purchase by a duly constituted Purchase Committee\",\r\n      \"Advertised Tender Enquiry\",\r\n      \"Purchase without quotation on a certificate\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 154 and 155.<\/b><br>Purchase without quotation is limited to Rupees 50,000 per occasion [154]; purchase by a Purchase Committee applies above Rupees 50,000 and up to Rupees 5,00,000 [155]. A Rupees 3,00,000 purchase therefore falls to the <b>Purchase Committee<\/b> method.<br><br>(d) is limited to Rupees 50,000; (c) applies at Rupees 50 lakh and above; (a) is for goods not available in the country.\"\r\n  },\r\n\r\n  {\r\n    id: 166,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In the context of the General Financial Rules, 2017, a demand for goods should not be divided into small quantities to make piecemeal purchases. The principal object of this prohibition is to prevent the avoidance of:\",\r\n    options: [\r\n      \"The certification of reasonableness of rates\",\r\n      \"The preparation of a bidding document\",\r\n      \"The sanction of higher authority required with reference to the estimated value of the total demand\",\r\n      \"The publication of the Annual Procurement Plan\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 157.<\/b><br>A demand for goods should not be divided into small quantities to make piecemeal purchases so as to avoid the necessity of obtaining the <b>sanction of higher authority required with reference to the estimated value of the total demand<\/b>.<br><br>(b), (a) and (d) are not the object of the anti-splitting rule.\"\r\n  },\r\n\r\n  {\r\n    id: 167,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, except in cases of purchase without quotation and purchase by a Purchase Committee, goods are procured by obtaining bids. Which of the following is a standard method of obtaining bids?\\n1. Advertised Tender Enquiry\\n2. Limited Tender Enquiry\\n3. Single Tender Enquiry\\n4. Electronic Reverse Auction\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 158 (Purchase of goods by obtaining bids).<\/b><br>The standard methods of obtaining bids are: Advertised Tender Enquiry, Limited Tender Enquiry, Two-Stage Bidding, Single Tender Enquiry, and Electronic Reverse Auctions.<br><br>All four listed methods qualify, so the answer is 1, 2, 3 and 4.\"\r\n  },\r\n\r\n  {\r\n    id: 168,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In terms of the General Financial Rules, 2017, it is mandatory for all Ministries\/Departments, their attached and subordinate offices and Autonomous\/Statutory Bodies to publish their tender enquiries, corrigenda and details of bid awards on the:\",\r\n    options: [\r\n      \"GeM-Central Public Procurement Portal (GeM-CPPP)\",\r\n      \"Gazette of India only\",\r\n      \"Comptroller and Auditor General's portal\",\r\n      \"Reserve Bank of India's website\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 159 (E-Publishing).<\/b><br>It is mandatory for all Ministries\/Departments, their attached\/subordinate offices and Autonomous\/Statutory Bodies to publish tender enquiries, corrigenda and details of bid awards on the <b>GeM-Central Public Procurement Portal (GeM-CPPP)<\/b>.<br><br>(b), (c) and (d) are not the prescribed e-publishing platform.\"\r\n  },\r\n\r\n  {\r\n    id: 169,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of goods, invitation to tenders by advertisement (Advertised Tender Enquiry) should ordinarily be used for procurement of goods of estimated value of:\",\r\n    options: [\r\n      \"Rupees 1 crore and above\",\r\n      \"Rupees 50 lakh and above\",\r\n      \"Rupees 10 lakh and above\",\r\n      \"Rupees 25 lakh and above\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 161(i) (Advertised Tender Enquiry).<\/b><br>Invitation to tenders by advertisement should be used for procurement of goods of estimated value of <b>Rupees 50 lakh and above<\/b>, with advertisement given on GeM as well as on GeM-CPPP.<br><br>The distractors are plausible thresholds, but the Advertised Tender Enquiry threshold is Rupees 50 lakh and above.\"\r\n  },\r\n\r\n  {\r\n    id: 170,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of goods, a Global Tender Enquiry is appropriate where the Ministry or Department feels that:\",\r\n    options: [\r\n      \"The item is available on GeM from at least three manufacturers\",\r\n      \"The estimated value of the goods is below Rupees 50,000\",\r\n      \"The goods of the required quality and specifications may not be available in the country, making it necessary to look for competitive offers from abroad\",\r\n      \"The supplier has breached the code of integrity\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 161(iv) (Advertised Tender Enquiry \u2014 Global Tender Enquiry).<\/b><br>A Global Tender Enquiry may be used where the Ministry\/Department feels that <b>goods of the required quality\/specifications may not be available in the country and it is necessary to look for suitable competitive offers from abroad<\/b>.<br><br>(b), (a) and (d) do not describe the circumstances for a Global Tender Enquiry.\"\r\n  },\r\n\r\n  {\r\n    id: 171,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of goods, a Limited Tender Enquiry may ordinarily be adopted where the estimated value of the goods to be procured is:\",\r\n    options: [\r\n      \"Up to Rupees 25 lakh\",\r\n      \"Up to Rupees 1 crore\",\r\n      \"Up to Rupees 10 lakh\",\r\n      \"Up to Rupees 50 lakh\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 162(i) (Limited Tender Enquiry).<\/b><br>Limited Tender Enquiry may be adopted where the estimated value of the goods is <b>up to Rupees 50 lakh<\/b>; it may also be adopted above this value in certain cases [Rule 162(iii)].<br><br>The distractors alter the threshold, which is up to Rupees 50 lakh.\"\r\n  },\r\n\r\n  {\r\n    id: 172,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in a Limited Tender Enquiry for procurement of goods, the number of supplier firms to which the bidding document is sent should be:\",\r\n    options: [\r\n      \"More than three\",\r\n      \"Exactly three\",\r\n      \"At least two\",\r\n      \"Not more than three\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 162(i) (Limited Tender Enquiry).<\/b><br>The number of supplier firms in a Limited Tender Enquiry should be <b>more than three<\/b>; efforts should be made to identify a higher number of approved suppliers to obtain more responsive competitive bids.<br><br>(b), (c) and (d) understate or cap the number; the rule requires more than three.\"\r\n  },\r\n\r\n  {\r\n    id: 173,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in a Limited Tender Enquiry for procurement of goods, with regard to bids received from firms not on the list of registered suppliers, the position is that:\",\r\n    options: [\r\n      \"Unsolicited bids automatically debar the firm for two years\",\r\n      \"Unsolicited bids should not be accepted, though a system should be evolved to let interested firms register and bid in the next round\",\r\n      \"Unsolicited bids are to be forwarded to the Central Purchase Organisation\",\r\n      \"Unsolicited bids must be accepted and evaluated on par with others\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 162(ii) (Limited Tender Enquiry).<\/b><br>Unsolicited bids <b>should not be accepted<\/b>; however, Ministries\/Departments should evolve a system by which interested firms can register and bid in the next round of tendering.<br><br>(d), (c) and (a) misstate the treatment of unsolicited bids.\"\r\n  },\r\n\r\n  {\r\n    id: 174,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of goods, Bid Security (also known as Earnest Money) is obtained to safeguard against a bidder's withdrawing or altering its bid during the bid validity period. Bid Security is ordinarily NOT required from which of the following?\\n1. Micro and Small Enterprises as defined in the MSE Procurement Policy\\n2. Bidders registered with the Central Purchase Organisation or the concerned Ministry\\n3. Startups recognized by the DPIIT\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 170(i) (Bid Security).<\/b><br>Bid Security is obtained from bidders <b>except Micro and Small Enterprises<\/b> (as defined in the MSE Procurement Policy), those <b>registered with the Central Purchase Organisation or the concerned Ministry\/Department<\/b>, and <b>Startups recognized by DPIIT<\/b>.<br><br>All three are exempt, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 175,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of goods, the amount of Bid Security should ordinarily range between:\",\r\n    options: [\r\n      \"Three percent to five percent of the estimated value of the goods\",\r\n      \"One percent to three percent of the estimated value of the goods\",\r\n      \"Five percent to ten percent of the estimated value of the goods\",\r\n      \"Two percent to five percent of the estimated value of the goods\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 170(i) (Bid Security).<\/b><br>The amount of Bid Security should ordinarily range between <b>two percent to five percent of the estimated value<\/b> of the goods to be procured, as determined by the Ministry\/Department and indicated in the bidding documents.<br><br>(a) three-to-five percent is the range for Performance Security; the distractors alter the Bid Security range.\"\r\n  },\r\n\r\n  {\r\n    id: 176,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of goods, the Bid Security is normally to remain valid for a period beyond the final bid validity period of:\",\r\n    options: [\r\n      \"Forty-five days\",\r\n      \"Thirty days\",\r\n      \"Sixty days\",\r\n      \"Ninety days\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 170(i) (Bid Security).<\/b><br>The Bid Security is normally to remain valid for a period of <b>forty-five days beyond the final bid validity period<\/b>.<br><br>(b) thirty days relates to the return of bid securities after award; (c) sixty days relates to the validity of Performance Security \u2014 used here as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 177,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of goods, the Bid Securities of unsuccessful bidders should be returned to them at the earliest after the expiry of the final bid validity, and latest:\",\r\n    options: [\r\n      \"On the date of award of the contract\",\r\n      \"On or before the 30th day after the award of the contract\",\r\n      \"On or before the 60th day after the award of the contract\",\r\n      \"On or before the 45th day after the award of the contract\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 170(ii) (Bid Security).<\/b><br>Bid Securities of unsuccessful bidders should be returned at the earliest after expiry of the final bid validity and <b>latest on or before the 30th day after the award of the contract<\/b>. (In two-packet\/two-stage bidding, bid securities of unsuccessful bidders at the technical stage are returned within 30 days of the result of the first stage.)<br><br>The distractors alter the period; the outer limit is the 30th day after award.\"\r\n  },\r\n\r\n  {\r\n    id: 178,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of goods, in place of a Bid Security, Ministries or Departments may require bidders to sign a document by which the bidder accepts suspension from eligibility if it withdraws or modifies its bid during validity, or fails to sign the contract or submit a performance security. This document is a:\",\r\n    options: [\r\n      \"Memorandum of Understanding\",\r\n      \"Personal Certificate\",\r\n      \"Bid securing declaration\",\r\n      \"Letter of Comfort\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 170(iii) (Bid Security).<\/b><br>In place of a Bid Security, bidders may be required to sign a <b>Bid securing declaration<\/b>, accepting suspension from eligibility for a specified period if they withdraw\/modify their bid during validity, or fail to sign the contract or submit a performance security.<br><br>(b), (a) and (d) are unrelated instruments not used in place of bid security.\"\r\n  },\r\n\r\n  {\r\n    id: 179,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of goods, Performance Security is obtained from the successful bidder. In respect of procurement of Goods, Consultancy Services or Non-Consultancy Services, the amount of Performance Security should be:\",\r\n    options: [\r\n      \"Two to five per cent of the value of the contract\",\r\n      \"Five to ten per cent of the value of the contract\",\r\n      \"Three to ten per cent of the value of the contract\",\r\n      \"Three to five per cent of the value of the contract\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 171(i) (Performance Security).<\/b><br>For procurement of Goods\/Consultancy\/Non-Consultancy Services, Performance Security should be for an amount of <b>three to five per cent (3-5%) of the value of the contract<\/b>. (For Works, the performance security plus security deposit\/retention money continues to be 3% to 10%.)<br><br>(a) two-to-five percent is the Bid Security range; (c) three-to-ten percent applies to Works \u2014 used here as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 180,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of goods, the Performance Security should remain valid for a period of sixty days beyond the date of:\",\r\n    options: [\r\n      \"Completion of all contractual obligations of the supplier, including warranty obligations\",\r\n      \"Award of the contract\",\r\n      \"Opening of the financial bids\",\r\n      \"Expiry of the final bid validity\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 171(ii) (Performance Security).<\/b><br>Performance Security should remain valid for a period of <b>sixty days beyond the date of completion of all contractual obligations of the supplier, including warranty obligations<\/b>.<br><br>(b), (c) and (d) are the wrong reference points; validity runs sixty days beyond completion of all obligations including warranty.\"\r\n  },\r\n\r\n  {\r\n    id: 181,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of goods, on receipt of the Performance Security from the successful bidder, the Bid Security is to be:\",\r\n    options: [\r\n      \"Adjusted against the first instalment of payment\",\r\n      \"Refunded to the successful bidder\",\r\n      \"Retained until completion of the warranty period\",\r\n      \"Forfeited to the Government\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 171(iii) (Performance Security).<\/b><br>The Bid Security should be <b>refunded to the successful bidder on receipt of the Performance Security<\/b>.<br><br>(d), (c) and (a) contradict the requirement to refund the bid security once performance security is furnished.\"\r\n  },\r\n\r\n  {\r\n    id: 182,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of goods, where it becomes necessary to make an advance payment to a supplier, the advance payment should not exceed the following limit in the case of a private firm:\",\r\n    options: [\r\n      \"Fifty per cent of the contract value\",\r\n      \"Forty per cent of the contract value\",\r\n      \"Thirty per cent of the contract value\",\r\n      \"Twenty per cent of the contract value\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 172(1)(a).<\/b><br>Advance payment should not exceed <b>thirty per cent of the contract value to private firms<\/b>.<br><br>(b) forty per cent applies to a State\/Central Government agency or PSU; the distractors alter the limit for private firms.\"\r\n  },\r\n\r\n  {\r\n    id: 183,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of goods, an advance payment to a State or Central Government agency or a Public Sector Undertaking should not exceed:\",\r\n    options: [\r\n      \"Thirty per cent of the contract value\",\r\n      \"Sixty per cent of the contract value\",\r\n      \"Fifty per cent of the contract value\",\r\n      \"Forty per cent of the contract value\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 172(1)(b).<\/b><br>Advance payment should not exceed <b>forty per cent of the contract value to a State or Central Government agency or a Public Sector Undertaking<\/b>.<br><br>(a) thirty per cent applies to private firms; the distractors alter the limit for a Government agency\/PSU.\"\r\n  },\r\n\r\n  {\r\n    id: 184,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of goods, an advance payment against a maintenance contract should not exceed:\",\r\n    options: [\r\n      \"The amount payable for six months under the contract\",\r\n      \"The amount payable for three months under the contract\",\r\n      \"The amount payable for twelve months under the contract\",\r\n      \"Thirty per cent of the contract value\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 172(1)(c).<\/b><br>In the case of a maintenance contract, the advance payment should not exceed the <b>amount payable for six months under the contract<\/b>.<br><br>(d) thirty per cent is the private-firm limit; the distractors alter the maintenance-contract limit, which is six months' amount.\"\r\n  },\r\n\r\n  {\r\n    id: 185,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of goods, the ceilings laid down for advance payment (including the percentage for private firms) may be relaxed by Ministries or Departments of the Central Government:\",\r\n    options: [\r\n      \"Only with the approval of Parliament\",\r\n      \"In consultation with their concerned Financial Advisers, with adequate safeguards such as a bank guarantee\",\r\n      \"Only with the prior approval of the Comptroller and Auditor General\",\r\n      \"At the sole discretion of the executive officer, without any safeguard\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 172(1) (Advance payment to supplier).<\/b><br>Ministries\/Departments may relax the ceilings <b>in consultation with their concerned Financial Advisers<\/b>, and while making any advance payment, adequate safeguards in the form of a <b>bank guarantee etc.<\/b> should be obtained from the firm.<br><br>(d), (c) and (a) misstate the authority and safeguards for relaxation.\"\r\n  },\r\n\r\n  {\r\n    id: 186,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In the context of the General Financial Rules, 2017, where it is decided, with the approval of the competent authority, to replace an existing old item with a new and better version, and the department trades the old item while purchasing the new one, this arrangement is known as a:\",\r\n    options: [\r\n      \"Turn-key Contract\",\r\n      \"Rate Contract\",\r\n      \"Buy-Back Offer\",\r\n      \"Reverse Auction\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 176 (Buy-Back Offer).<\/b><br>When it is decided, with the approval of the competent authority, to replace an old item with a new\/better version, the department may <b>trade the existing old item while purchasing the new one<\/b> (a Buy-Back Offer), with a suitable clause in the bidding document.<br><br>(b), (a) and (d) are different procurement arrangements.\"\r\n  },\r\n\r\n  {\r\n    id: 187,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of services, a category of service is defined as one which primarily involves non-physical, project-specific, intellectual and procedural processes, where the outcomes or deliverables would vary from one provider to another, other than goods or works. This category is:\",\r\n    options: [\r\n      \"Non-Consulting Service\",\r\n      \"Maintenance Service\",\r\n      \"Incidental Service\",\r\n      \"Consulting Service\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 177 (Consulting Service).<\/b><br>A <b>Consulting Service<\/b> primarily involves non-physical, project-specific, intellectual and procedural processes where outcomes\/deliverables vary from one consultant to another, and includes professional, intellectual, training and advisory services.<br><br>(a) Non-Consulting Services involve physical, measurable deliverables; (c) and (b) are not the defined category.\"\r\n  },\r\n\r\n  {\r\n    id: 188,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of consulting services, the definition of 'Consulting Service' expressly does NOT include:\",\r\n    options: [\r\n      \"Direct engagement of a retired Government servant\",\r\n      \"Feasibility studies and project management\",\r\n      \"Engineering, finance, accounting and taxation services\",\r\n      \"Training and development services\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 177 (Consulting Service).<\/b><br>The definition includes professional, intellectual, training and advisory services, but <b>does not include direct engagement of a retired Government servant<\/b>.<br><br>(b), (c) and (d) are examples of consulting services covered by the definition.\"\r\n  },\r\n\r\n  {\r\n    id: 189,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of consulting services, where the estimated cost of the consulting service is up to Rupees fifty lakh, the preparation of a long list of potential consultants may be done on the basis of:\",\r\n    options: [\r\n      \"A single tender to a preferred consultant\",\r\n      \"Formal or informal enquiries from other Ministries\/Departments, organisations in similar activities, Chambers of Commerce & Industry, associations of consultancy firms, etc.\",\r\n      \"Publication of an Expression of Interest on GeM-CPPP only\",\r\n      \"A Global Tender Enquiry in every case\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 183(i) (Identification of likely sources).<\/b><br>Where the estimated cost of the consulting service is up to Rupees fifty lakh, a long list of potential consultants may be prepared on the basis of <b>formal or informal enquiries from other Ministries\/Departments or organisations in similar activities, Chambers of Commerce & Industry, associations of consultancy firms, etc.<\/b><br><br>(d), (c) and (a) do not describe the sourcing method for this value band.\"\r\n  },\r\n\r\n  {\r\n    id: 190,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of consulting services, where the estimated cost of the consulting service is above Rupees fifty lakh, in addition to the ordinary long-listing enquiries, the Ministry or Department is required to:\",\r\n    options: [\r\n      \"Dispense with the preparation of Terms of Reference\",\r\n      \"Award the contract to the lowest bidder without a technical evaluation\",\r\n      \"Publish an enquiry for seeking 'Expression of Interest' from consultants on GeM as well as on GeM-CPPP\",\r\n      \"Restrict the field to a single shortlisted consultant\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 183(ii) (Identification of likely sources).<\/b><br>Where the estimated cost is above Rupees fifty lakh, in addition to the ordinary enquiries, an enquiry for seeking <b>'Expression of Interest' should be published on GeM as well as on GeM-CPPP<\/b>, indicating the broad scope, inputs, eligibility and pre-qualification criteria.<br><br>(b), (a) and (d) contradict the additional EoI requirement for this value band.\"\r\n  },\r\n\r\n  {\r\n    id: 191,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of consulting services, after considering the responses received from interested parties, the number of short-listed consultants for further consideration should be:\",\r\n    options: [\r\n      \"Not less than five\",\r\n      \"Exactly two\",\r\n      \"Not more than three\",\r\n      \"Not less than three\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 184 (Short listing of consultants).<\/b><br>On the basis of the responses received, the consultants meeting the requirements should be short-listed, and the number of short-listed consultants <b>should not be less than three<\/b>.<br><br>(a), (c) and (b) misstate the minimum; the rule requires not less than three.\"\r\n  },\r\n\r\n  {\r\n    id: 192,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of consulting services, the document used by a Ministry to obtain technical and financial proposals from the shortlisted consultants is the:\",\r\n    options: [\r\n      \"Request for Proposal\",\r\n      \"Notice Inviting Tender\",\r\n      \"Expression of Interest\",\r\n      \"Letter of Award\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 186 (Preparation and Issue of Request for Proposal).<\/b><br>The <b>Request for Proposal (RFP)<\/b> is issued to the shortlisted consultants to seek their technical and financial proposals, and contains the letter of invitation, information to consultants, Terms of Reference, eligibility criteria, bid evaluation criteria, standard formats, proposed contract terms, etc.<br><br>(b), (c) and (d) are earlier or different documents in the process.\"\r\n  },\r\n\r\n  {\r\n    id: 193,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of consulting services, proposals should ordinarily be asked for in a 'Two bid' system. On receipt, which proposals are opened first by the Ministry or Department?\",\r\n    options: [\r\n      \"Whichever the consultant nominates\",\r\n      \"The technical proposals\",\r\n      \"Both proposals simultaneously\",\r\n      \"The financial proposals\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 187 (Receipt and opening of proposals).<\/b><br>Proposals are asked for in a 'Two bid' system with technical and financial bids sealed separately in a bigger sealed envelope; on receipt, the <b>technical proposals are opened first<\/b> at the specified date, time and place.<br><br>(d), (c) and (a) contradict the technical-first opening sequence.\"\r\n  },\r\n\r\n  {\r\n    id: 194,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of consulting services, bids received after the specified date and time of receipt are to be:\",\r\n    options: [\r\n      \"Considered only for the technical evaluation\",\r\n      \"Considered if received within 30 days\",\r\n      \"Not considered\",\r\n      \"Returned to the Central Purchase Organisation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 188 (Late Bids).<\/b><br>Late bids, i.e. bids received after the specified date and time of receipt, <b>should not be considered<\/b>.<br><br>(b), (a) and (d) wrongly admit late bids in some form.\"\r\n  },\r\n\r\n  {\r\n    id: 195,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the selection of consultants, the method used where the quality of consultancy is of prime concern, and in which a final combined score is arrived at by giving predefined relative weightages to the technical and financial scores, is:\",\r\n    options: [\r\n      \"Least Cost System\",\r\n      \"Advertised Tender Enquiry\",\r\n      \"Single Source Selection\",\r\n      \"Quality and Cost Based Selection\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 192 (Quality and Cost Based Selection).<\/b><br>QCBS is used where quality of consultancy is of prime concern; technical proposals are scored, only those meeting the minimum qualifying score are considered further, and a <b>final combined score is arrived at using predefined relative weightages for quality and cost<\/b>. The proposal with the highest weighted combined score is selected.<br><br>(a), (c) and (b) are different selection methods.\"\r\n  },\r\n\r\n  {\r\n    id: 196,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in Quality and Cost Based Selection of consultants, the weightage of the technical (non-financial) parameters in the final combined score should in no case exceed:\",\r\n    options: [\r\n      \"80 percent\",\r\n      \"70 percent\",\r\n      \"90 percent\",\r\n      \"60 percent\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 192(iii) (Quality and Cost Based Selection).<\/b><br>The RFP specifies the minimum qualifying score and the relative weightages for quality and cost (e.g. 70:30, 60:40, 50:50); the <b>weightage of the technical (non-financial) parameters in no case should exceed 80 percent<\/b>.<br><br>The distractors are plausible caps, but the technical weightage ceiling is 80 percent.\"\r\n  },\r\n\r\n  {\r\n    id: 197,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in Quality and Cost Based Selection of consultants, which one of the following is correct regarding the technical proposals?\",\r\n    options: [\r\n      \"The technical proposal is opened only after the financial proposal\",\r\n      \"Only those responsive proposals that achieve at least the minimum specified qualifying score in quality are considered further\",\r\n      \"The lowest financial proposal is selected without scoring technical quality\",\r\n      \"All proposals are carried to the financial stage irrespective of technical score\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 192(i) (Quality and Cost Based Selection).<\/b><br>In QCBS, the quality of technical proposals is scored per the RFP criteria, and <b>only those responsive proposals that achieve at least the minimum specified qualifying score in quality are considered further<\/b>.<br><br>(d), (c) and (a) contradict the QCBS process of quality-threshold filtering before financial evaluation.\"\r\n  },\r\n\r\n  {\r\n    id: 198,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the selection of consultants for assignments of a standard or routine nature (such as audits and engineering design of non-complex works), the method under which there is no weightage for the technical score in the final evaluation, and the responsive technically qualified proposal with the lowest evaluated cost is selected, is:\",\r\n    options: [\r\n      \"Quality Based Selection\",\r\n      \"Quality and Cost Based Selection\",\r\n      \"Least Cost System\",\r\n      \"Single Source Selection\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 193 (Least Cost System).<\/b><br>LCS is appropriate for standard\/routine assignments (e.g. audits, engineering design of non-complex works). Unlike QCBS, <b>there is no weightage for technical score in the final evaluation, and the responsive technically qualified proposal with the lowest evaluated cost is selected<\/b>.<br><br>(b), (a) and (d) are different selection methods.\"\r\n  },\r\n\r\n  {\r\n    id: 199,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of services, a category of service is defined as one involving physical, measurable deliverables or outcomes where performance standards can be clearly identified and consistently applied, other than goods or works. This category is:\",\r\n    options: [\r\n      \"Consulting Service\",\r\n      \"Intellectual Service\",\r\n      \"Advisory Service\",\r\n      \"Non-Consulting Service\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 197 (Non-Consulting Service).<\/b><br>A <b>Non-Consulting Service<\/b> involves physical, measurable deliverables\/outcomes where performance standards can be clearly identified and consistently applied, and includes maintenance, hiring of vehicles, facilities management, security, photocopier service, janitor and office errand services, etc.<br><br>(a), (c) and (b) describe intellectual\/advisory consulting-type services, not non-consulting services.\"\r\n  },\r\n\r\n  {\r\n    id: 200,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of services, which of the following would be classified as a 'Non-Consulting Service'?\\n1. Hiring of vehicles and security services\\n2. Outsourcing of building facilities management and photocopier service\\n3. Aerial photography, satellite imagery and mapping\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 197 (Non-Consulting Service).<\/b><br>Non-Consulting Services include maintenance, hiring of vehicles, facilities management, security, photocopier service, janitor and office errand services, drilling, <b>aerial photography, satellite imagery and mapping<\/b>, etc.<br><br>All three groups are non-consulting services, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 201,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of services, the essential distinction between a Consulting Service and a Non-Consulting Service is that:\",\r\n    options: [\r\n      \"A Consulting Service can never include training or advisory work\",\r\n      \"A Consulting Service involves non-physical intellectual processes with outcomes varying from one provider to another, whereas a Non-Consulting Service involves physical, measurable deliverables with clearly identifiable performance standards\",\r\n      \"A Non-Consulting Service is procured only through QCBS\",\r\n      \"A Consulting Service is always cheaper than a Non-Consulting Service\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rules 177 and 197.<\/b><br>A <b>Consulting Service<\/b> primarily involves non-physical, intellectual and procedural processes where deliverables vary from one consultant to another; a <b>Non-Consulting Service<\/b> involves physical, measurable deliverables where performance standards can be clearly identified and consistently applied.<br><br>(d), (c) and (a) are incorrect: cost is not the distinguishing test, non-consulting services are not tied to QCBS, and consulting services expressly include training\/advisory work.\"\r\n  },\r\n\r\n  {\r\n    id: 202,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in public procurement of goods, procurement from a single source (Single Tender Enquiry) may be resorted to in which of the following circumstances?\\n1. It is in the knowledge of the user department that only a particular firm is the manufacturer of the required goods.\\n2. In a case of emergency, the goods are necessarily to be purchased from a particular source, the reason being recorded and approval of competent authority obtained.\\n3. For standardisation of machinery or spare parts to be compatible with existing sets of equipment, on the advice of a competent technical expert and with the approval of the competent authority.\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 166 (Single Tender Enquiry).<\/b><br>Single-source procurement is permissible where: only a particular firm is the manufacturer [166(i)]; in an emergency the goods must be bought from a particular source, with reasons recorded and competent-authority approval [166(ii)]; or for standardisation\/compatibility with existing equipment, on expert advice and competent-authority approval [166(iii)].<br><br>All three are correct, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 203,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in public procurement of goods, before procuring goods from a single source on the ground that only a particular firm is the manufacturer or for standardisation\/compatibility, the Ministry or Department is required to furnish a:\",\r\n    options: [\r\n      \"Personal Certificate of reasonable price\",\r\n      \"Performance Security\",\r\n      \"Bid securing declaration\",\r\n      \"Proprietary Article Certificate\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 166, Note (Single Tender Enquiry).<\/b><br>A <b>Proprietary Article Certificate<\/b> is to be provided by the Ministry\/Department before procuring goods from a single source under Rule 166(i) and 166(iii), stating that the goods are manufactured by the named firm, that no other make\/model is acceptable (with reasons), and recording the concurrence of the finance wing.<br><br>(a) is used for without-quotation purchases; (c) and (b) relate to bid\/performance security, not single-source justification.\"\r\n  },\r\n\r\n  {\r\n    id: 204,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in public procurement of goods, an online real-time purchasing technique in which bidders present successively more favourable bids during a scheduled period, with automatic evaluation of bids, is:\",\r\n    options: [\r\n      \"Electronic Reverse Auction\",\r\n      \"Two-Stage Bidding\",\r\n      \"Advertised Tender Enquiry\",\r\n      \"Limited Tender Enquiry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 167(i) (Electronic Reverse Auction).<\/b><br>Electronic Reverse Auction is an online real-time purchasing technique used by the procuring entity to select the successful bid, involving presentation by bidders of <b>successively more favourable bids during a scheduled period and automatic evaluation of bids<\/b>.<br><br>(b), (c) and (d) are different bidding methods.\"\r\n  },\r\n\r\n  {\r\n    id: 205,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in public procurement of goods, the two-bid system (simultaneous receipt of separate technical and financial bids) is particularly appropriate for:\",\r\n    options: [\r\n      \"Procurement of hand-woven khadi goods\",\r\n      \"Purchasing high-value plant, machinery, etc. of a complex and technical nature\",\r\n      \"Emergency procurement from a single known source\",\r\n      \"Purchasing goods costing up to Rupees 50,000 not available on GeM\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 163 (Two bid system).<\/b><br>For <b>purchasing high-value plant, machinery, etc. of a complex and technical nature<\/b>, bids may be obtained in two parts \u2014 a technical bid (with technical details and commercial terms) and a financial bid (item-wise price) \u2014 each sealed separately and placed in a bigger sealed cover.<br><br>(d), (c) and (a) are situations governed by other methods (without-quotation, single tender, reserved-item preference).\"\r\n  },\r\n\r\n  {\r\n    id: 206,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in public procurement, it is mandatory for Ministries and Departments to receive all bids through e-procurement portals in respect of all procurements. For Ministries which do not have a large volume of procurement and have not initiated e-procurement so far, the solution that may be used is the one developed by:\",\r\n    options: [\r\n      \"The Central Purchase Organisation\",\r\n      \"The GeM Special Purpose Vehicle\",\r\n      \"The National Informatics Centre (NIC)\",\r\n      \"The Comptroller and Auditor General\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 160 (E-Procurement).<\/b><br>It is mandatory to receive all bids through e-procurement portals for all procurements; Ministries\/Departments without a large volume of procurement, which have not initiated e-procurement, may use the e-procurement solution developed by <b>NIC<\/b>.<br><br>(b), (a) and (d) are not the designated developer of the default e-procurement solution.\"\r\n  },\r\n\r\n  {\r\n    id: 207,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of textiles required by Central Government departments, under the reserved-items and purchase preference policy, it is mandatory to make procurement of at least a specified proportion from among items of handloom origin, for exclusive purchase from KVIC and\/or Handloom Clusters. That proportion is:\",\r\n    options: [\r\n      \"10 per cent\",\r\n      \"50 per cent\",\r\n      \"25 per cent\",\r\n      \"20 per cent\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 153(i) (Reserved Items and other Purchase\/Price Preference Policy).<\/b><br>Of all items of textiles required by Central Government departments, it is mandatory to make procurement of at least <b>20%<\/b> from among items of handloom origin, for exclusive purchase from KVIC and\/or Handloom Clusters (Co-operative Societies, SHG Federations, JLGs, Producer Companies, etc.). Khadi goods are reserved for exclusive purchase from KVIC.<br><br>The distractors alter the mandatory proportion, which is 20%.\"\r\n  },\r\n\r\n  {\r\n    id: 208,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In terms of the General Financial Rules, 2017, under the reserved-items and purchase preference policy in public procurement, the Central Government may, by notification, provide for:\",\r\n    options: [\r\n      \"Mandatory procurement of any goods or services from any category of bidders, or preference to bidders on the grounds of promotion of locally manufactured goods or locally provided services\",\r\n      \"Exemption of all Ministries from e-publishing requirements\",\r\n      \"A blanket waiver of bid security for all bidders\",\r\n      \"Removal of the ceiling for advance payment to private firms\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 153(iii).<\/b><br>The Central Government may, by notification, provide for <b>mandatory procurement of any goods or services from any category of bidders, or for preference to bidders on the grounds of promotion of locally manufactured goods or locally provided services<\/b>.<br><br>(b), (c) and (d) are not powers conferred by the reserved-items\/preference policy.\"\r\n  },\r\n\r\n  {\r\n    id: 209,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in public procurement, where Ministries or Departments so require, they may enlist Indian agents who desire to quote directly on behalf of:\",\r\n    options: [\r\n      \"Startups recognized by the DPIIT\",\r\n      \"Their foreign principals\",\r\n      \"Micro and Small Enterprises\",\r\n      \"Registered domestic manufacturers only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 152 (Enlistment of Indian Agents).<\/b><br>Ministries\/Departments, if they so require, may enlist Indian agents who desire to quote directly on behalf of their <b>foreign principals<\/b>.<br><br>(d), (c) and (a) do not describe the persons on whose behalf enlisted Indian agents quote.\"\r\n  },\r\n\r\n  {\r\n    id: 210,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in public procurement of goods, in relation to a maintenance contract for sophisticated and costly equipment, which one of the following is correct?\",\r\n    options: [\r\n      \"A maintenance contract can be entered into only with the supplier of the goods\",\r\n      \"Paid maintenance must commence from the date of installation regardless of warranty\",\r\n      \"Paid maintenance should commence only after the warranty period (or extended period) during which the supplier maintains the equipment free of charge\",\r\n      \"Maintenance contracts are prohibited for costly equipment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 169 (Maintenance Contract).<\/b><br>A maintenance contract may be entered into with the supplier or any other competent firm (not necessarily the supplier). Since the equipment is maintained free of charge by the supplier during the warranty (or extended) period, <b>paid maintenance should commence only thereafter<\/b>.<br><br>(b) ignores the free warranty maintenance; (a) is wrong as the contract need not be with the supplier; (d) is incorrect.\"\r\n  },\r\n\r\n  {\r\n    id: 211,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in public procurement of goods, the standard bidding document is organised into chapters. Which of the following is a chapter of the bidding document?\\n1. Instructions to Bidders\\n2. Conditions of Contract\\n3. Schedule of Requirements\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 168 (Contents of Bidding Document).<\/b><br>The bidding document is arranged in chapters including Instructions to Bidders, Conditions of Contract, Schedule of Requirements, Specifications and allied Technical Details, Price Schedule, Contract Form, and Other Standard Forms.<br><br>All three listed are chapters of the bidding document, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 212,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In terms of the General Financial Rules, 2017, on the Government e-Marketplace, the credentials of suppliers are certified by the GeM Special Purpose Vehicle. The reasonability of the rates, however, is required to be certified by the:\",\r\n    options: [\r\n      \"Procuring authorities\",\r\n      \"GeM Special Purpose Vehicle\",\r\n      \"Department of Expenditure\",\r\n      \"Comptroller and Auditor General\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 149 (Government e-Marketplace).<\/b><br>On GeM, the credentials of suppliers are certified by the <b>GeM SPV<\/b>, while the <b>procuring authorities certify the reasonability of rates<\/b>.<br><br>(b) certifies credentials, not rate reasonability; (c) and (d) are not assigned this certification.\"\r\n  },\r\n\r\n  {\r\n    id: 213,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, on the Government e-Marketplace, before placement of an order, a Government buyer may ascertain the reasonableness of prices using the Business Analytics tools available on GeM. Such tools include reference to the:\",\r\n    options: [\r\n      \"Wholesale Price Index for the preceding year\",\r\n      \"Last Purchase Price on GeM and the Department's own Last Purchase Price\",\r\n      \"Reserve Bank of India's reference rate\",\r\n      \"Consumer Price Index published by the statistical authority\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 149(vii) (Government e-Marketplace).<\/b><br>Government buyers may ascertain the reasonableness of prices before placing an order using the Business Analytics (BA) tools available on GeM, including the <b>Last Purchase Price on GeM and the Department's own Last Purchase Price<\/b>.<br><br>(d), (c) and (a) are external indices not referred to for this purpose.\"\r\n  },\r\n\r\n  {\r\n    id: 214,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in public procurement, the code of integrity binding on both officials of a procuring entity and bidders prohibits which of the following?\\n1. Making or accepting a bribe, reward or gift in exchange for an unfair advantage in the procurement process\\n2. Any omission or misrepresentation that may mislead so that financial or other benefit is obtained or an obligation avoided\\n3. Any collusion, bid rigging or anti-competitive behaviour impairing the transparency, fairness and progress of the procurement process\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 175(1) (Code of Integrity).<\/b><br>The code of integrity prohibits: bribery\/reward\/gift for an unfair advantage [(c)]; misleading omission or misrepresentation for benefit or to avoid an obligation [(b)]; collusion, bid rigging or anti-competitive behaviour [(a)]; and improper use of information, among others.<br><br>All three are prohibited, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 215,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in public procurement of goods, in a two-packet or two-stage bidding, the Bid Securities of unsuccessful bidders during the first stage (technical evaluation) should be returned:\",\r\n    options: [\r\n      \"Within 45 days of the award of the contract\",\r\n      \"Only after completion of the warranty period\",\r\n      \"On or before the 60th day after technical evaluation\",\r\n      \"Within 30 days of declaration of the result of the first stage\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 170(ii) (Bid Security).<\/b><br>In a two-packet or two-stage bidding, the Bid Securities of unsuccessful bidders during the first stage (technical evaluation) should be returned <b>within 30 days of declaration of the result of the first stage<\/b>.<br><br>The distractors alter the reference point or period; the return is within 30 days of the first-stage result.\"\r\n  },\r\n\r\n  {\r\n    id: 216,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"In terms of the General Financial Rules, 2017, on the Government e-Marketplace, the GeM portal is to be utilised by Government buyers for direct online purchases. For any purchases made outside GeM, the position is that:\",\r\n    options: [\r\n      \"The relevant GFR Rules shall apply\",\r\n      \"No procurement rules apply, as GeM ceilings govern all cases\",\r\n      \"Prior approval of the GeM SPV is mandatory\",\r\n      \"The purchase is automatically treated as a Single Tender Enquiry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 149(v) (Government e-Marketplace).<\/b><br>The monetary ceilings mentioned are applicable only for purchases made through GeM; <b>for purchases, if any, outside GeM, the relevant GFR Rules shall apply<\/b>.<br><br>(b), (c) and (d) misstate the treatment of off-GeM purchases.\"\r\n  },\r\n\r\n  {\r\n    id: 217,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of consulting services, the technical bids are analysed and evaluated by a Consultancy Evaluation Committee, which is required to:\",\r\n    options: [\r\n      \"Function without recording any reasons, to maintain confidentiality\",\r\n      \"Record in detail the reasons for acceptance or rejection of the technical proposals it evaluates\",\r\n      \"Award the contract to the lowest financial bidder irrespective of technical merit\",\r\n      \"Open the financial bids of all bidders before evaluating the technical bids\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 189 (Evaluation of Technical Bids).<\/b><br>Technical bids are analysed and evaluated by a Consultancy Evaluation Committee (CEC) constituted by the Ministry\/Department, which shall <b>record in detail the reasons for acceptance or rejection of the technical proposals<\/b> it evaluates.<br><br>(d), (c) and (a) contradict the technical-first, reasoned-evaluation scheme.\"\r\n  },\r\n\r\n  {\r\n    id: 218,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of consulting services, after technical evaluation, the Ministry or Department shall open the financial bids of:\",\r\n    options: [\r\n      \"Only the single highest-scoring technical bidder\",\r\n      \"All bidders who submitted proposals, whether qualified or not\",\r\n      \"Only those bidders who have been declared technically qualified\",\r\n      \"Bidders selected by lottery among all participants\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 190 (Evaluation of Financial Bids of the technically qualified bidders).<\/b><br>The Ministry\/Department shall open the financial bids of <b>only those bidders who have been declared technically qualified<\/b>.<br><br>(b), (a) and (d) contradict the rule that only technically qualified bidders' financial bids are opened.\"\r\n  },\r\n\r\n  {\r\n    id: 219,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in the procurement of consulting services, the Terms of Reference prepared for the assignment should include which of the following?\\n1. A precise statement of objectives and an outline of the tasks to be carried out\\n2. The schedule for completion of tasks and the inputs to be provided by the Ministry\\n3. The final outputs required of the consultant\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 185 (Preparation of Terms of Reference).<\/b><br>The TOR should include a precise statement of objectives, an outline of the tasks, the schedule for completion, the support\/inputs to be provided by the Ministry\/Department, and the final outputs required of the consultant.<br><br>All three are included, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 220,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the selection of consultants, selection by direct negotiation or nomination, on the lines of the Single Tender mode of procurement of goods, corresponds to:\",\r\n    options: [\r\n      \"Single Source Selection \/ Consultancy by nomination\",\r\n      \"Quality and Cost Based Selection\",\r\n      \"Least Cost System\",\r\n      \"Two-Stage Bidding\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 194 (Single Source Selection \/ Consultancy by nomination).<\/b><br>Selection by direct negotiation\/nomination, on the lines of the Single Tender mode of procurement of goods, is <b>Single Source Selection \/ Consultancy by nomination<\/b>.<br><br>(b) and (c) are competitive methods; (d) is a bidding method for goods.\"\r\n  },\r\n\r\n  {\r\n    id: 221,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"Under the General Financial Rules, 2017, in public procurement, a design competition for symbols or logos is required to be conducted in a transparent, fair and objective manner, with wide publicity including publication on the website of the Ministry\/Department concerned and on the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General's portal\",\r\n      \"GeM-Central Public Procurement Portal\",\r\n      \"Reserve Bank of India's website\",\r\n      \"Gazette of India only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 196 (Public competition for Design of symbols\/logos).<\/b><br>Design competitions should be conducted transparently, fairly and objectively, with wide publicity including publication on the website of the Ministry\/Department concerned and on the <b>GeM-Central Public Procurement Portal (GeM-CPPP)<\/b>. If a jury of experts is used, its composition may also be notified.<br><br>(d), (c) and (a) are not the prescribed publication platform.\"\r\n  },\r\n\r\n  {\r\n    id: 222,\r\n    chapter: \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    question: \"As per the General Financial Rules, 2017, in the procurement of non-consulting services, the Ministry or Department prepares a list of likely and potential contractors on the basis of:\",\r\n    options: [\r\n      \"The list of suppliers debarred by the Department of Expenditure\",\r\n      \"An Expression of Interest published for consulting services\",\r\n      \"Formal or informal enquiries from other Ministries\/Departments and organisations in similar activities, scrutiny of 'Yellow pages', trade journals, websites, etc.\",\r\n      \"A Proprietary Article Certificate issued by the finance wing\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 199 (Identification of likely contractors).<\/b><br>For non-consulting services, the Ministry\/Department prepares a list of likely and potential contractors on the basis of <b>formal or informal enquiries from other Ministries\/Departments and organisations in similar activities, scrutiny of 'Yellow pages' and trade journals, websites, etc.<\/b><br><br>(b), (a) and (d) relate to different processes (EoI for consulting, debarment list, single-source justification).\"\r\n  },\r\n\r\n  {\r\n    id: 223,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, while receiving goods and materials from a private supplier, the officer-in-charge of stores, in addition to referring to the relevant contract terms, is required to ensure that the materials are:\",\r\n    options: [\r\n      \"Accepted on the supplier's own certificate without inspection\",\r\n      \"Verified solely by the Comptroller and Auditor General\",\r\n      \"Entered in the stock register only after the warranty period expires\",\r\n      \"Counted, measured or weighed and subjected to visual inspection at the time of receipt\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 208(1)(ii).<\/b><br>All materials shall be <b>counted, measured or weighed and subjected to visual inspection at the time of receipt<\/b> to ensure that the quantities are correct, the quality is as per specifications and there is no damage or deficiency; technical inspection, where required, is carried out at this stage.<br><br>(a), (c) and (b) contradict the receipt-inspection procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 224,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"In terms of the General Financial Rules, 2017, after goods received from a private supplier are entered in the appropriate stock register, the officer-in-charge of stores is required to:\",\r\n    options: [\r\n      \"Certify that he has actually received the material and recorded it in the appropriate stock registers\",\r\n      \"Forward the material to the Central Purchase Organisation\",\r\n      \"Obtain the sanction of Parliament for the receipt\",\r\n      \"Destroy the receipt given to the supplier\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 208(1)(iii).<\/b><br>Details of the material received are entered in the appropriate stock register (preferably IT-based); the officer-in-charge of stores should <b>certify that he has actually received the material and recorded it in the appropriate stock registers<\/b>.<br><br>(b), (c) and (d) are not part of the receipt-and-record procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 225,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in inventory management, separate accounts are kept for different categories of goods. Fixed Assets such as plant, machinery, equipment, furniture and fixtures are to be maintained in the Form:\",\r\n    options: [\r\n      \"GFR-24\",\r\n      \"GFR-22\",\r\n      \"GFR-18\",\r\n      \"GFR-23\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 211(ii)(a).<\/b><br>Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. are kept in <b>Form GFR-22<\/b>.<br><br>(d) GFR-23 is for consumables; (c) GFR-18 is for library books; (a) GFR-24 is for assets of historical\/artistic value.\"\r\n  },\r\n\r\n  {\r\n    id: 226,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in inventory management, consumables such as office stationery, chemicals and maintenance spare parts are to be accounted for in the Form:\",\r\n    options: [\r\n      \"GFR-24\",\r\n      \"GFR-22\",\r\n      \"GFR-23\",\r\n      \"GFR-18\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 211(ii)(b).<\/b><br>Consumables such as office stationery, chemicals, maintenance spare parts etc. are kept in <b>Form GFR-23<\/b>.<br><br>(b) GFR-22 is for Fixed Assets; (a) GFR-24 is for assets of historical\/artistic value; (d) GFR-18 is for library books.\"\r\n  },\r\n\r\n  {\r\n    id: 227,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in inventory management, assets of historical or artistic value held by museums or Government departments are to be maintained in the Form:\",\r\n    options: [\r\n      \"GFR-22\",\r\n      \"GFR-23\",\r\n      \"GFR-18\",\r\n      \"GFR-24\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 211(ii)(d).<\/b><br>Assets of historical\/artistic value held by museums\/Government departments are kept in <b>Form GFR-24<\/b>.<br><br>(a) GFR-22 is for Fixed Assets; (c) GFR-18 is for library books; (b) GFR-23 is for consumables.\"\r\n  },\r\n\r\n  {\r\n    id: 228,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in inventory management, the forms prescribed for keeping separate accounts of different categories are matched below:\\n1. Fixed Assets \u2014 Form GFR-22\\n2. Library books \u2014 Form GFR-18\\n3. Consumables \u2014 Form GFR-24\\nWhich of the pairs given above is\/are correctly matched?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 211(ii).<\/b><br>Fixed Assets \u2014 Form GFR-22 (correct); Library books \u2014 Form GFR-18 (correct); Consumables \u2014 Form GFR-23, not GFR-24 (so pair 3 is wrong; GFR-24 is for assets of historical\/artistic value).<br><br>Hence only pairs 1 and 2 are correctly matched.\"\r\n  },\r\n\r\n  {\r\n    id: 229,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in inventory management, where a fixed asset is hired out to local bodies, contractors or others, the calculation of the hire and other charges to be recovered should be based on the:\",\r\n    options: [\r\n      \"Replacement cost of the asset\",\r\n      \"Historical cost of the asset\",\r\n      \"Written-down value after depreciation\",\r\n      \"Current market value of the asset\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 212 (Hiring out of Fixed Assets).<\/b><br>When a fixed asset is hired to local bodies, contractors or others, proper record should be kept and charges recovered regularly; the calculation of the charges to be recovered should be based on the <b>historical cost<\/b>.<br><br>(d), (c) and (a) are not the basis prescribed for calculating hire charges.\"\r\n  },\r\n\r\n  {\r\n    id: 230,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in inventory management, the physical verification of fixed assets, whose inventory is ordinarily maintained at site, should be carried out:\",\r\n    options: [\r\n      \"At least once in six months\",\r\n      \"At least once in three years\",\r\n      \"At least once in a year\",\r\n      \"Only at the time of transfer of charge\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 213(1) (Physical verification of Fixed Assets).<\/b><br>The inventory for fixed assets is ordinarily maintained at site; fixed assets should be <b>verified at least once in a year<\/b> and the outcome recorded in the corresponding register, with discrepancies promptly investigated and brought to account.<br><br>The distractors alter the frequency; verification is at least once a year.\"\r\n  },\r\n\r\n  {\r\n    id: 231,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in inventory management, a physical verification of all consumable goods and materials should be undertaken:\",\r\n    options: [\r\n      \"At least once in two years\",\r\n      \"Only when a discrepancy is suspected\",\r\n      \"Once in every quarter\",\r\n      \"At least once in a year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 213(2) (Verification of Consumables).<\/b><br>A physical verification of all consumable goods and materials should be undertaken <b>at least once in a year<\/b>, and discrepancies, if any, recorded in the stock register for appropriate action by the competent authority.<br><br>The distractors alter the frequency; verification is at least once a year.\"\r\n  },\r\n\r\n  {\r\n    id: 232,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the procedure for physical verification of inventory, verification shall always be made:\",\r\n    options: [\r\n      \"In the presence of the officer responsible for the custody of the inventory being verified\",\r\n      \"In the absence of the custodian, to preserve independence\",\r\n      \"Only by an officer of the Comptroller and Auditor General\",\r\n      \"By the supplier of the goods being verified\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 213(3)(i) (Procedure for verification).<\/b><br>Verification shall always be made <b>in the presence of the officer responsible for the custody of the inventory being verified<\/b>; a certificate of verification along with findings is recorded in the stock register.<br><br>(b), (c) and (d) contradict the requirement of verification in the custodian's presence.\"\r\n  },\r\n\r\n  {\r\n    id: 233,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, during physical verification of inventory, discrepancies including shortages, damages and unserviceable goods are to be brought to the notice of the competent authority for appropriate action in accordance with the provisions relating to:\",\r\n    options: [\r\n      \"Preparation of the Annual Procurement Plan\",\r\n      \"Losses of Government property\",\r\n      \"Debarment of suppliers\",\r\n      \"Re-appropriation of funds\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 213(3)(iii) (Procedure for verification).<\/b><br>Discrepancies \u2014 shortages, damages and unserviceable goods \u2014 identified during verification shall immediately be brought to the notice of the competent authority for appropriate action in accordance with the provisions on <b>losses of Government property (Rules 33 to 38)<\/b>.<br><br>(d), (c) and (a) relate to unconnected subjects.\"\r\n  },\r\n\r\n  {\r\n    id: 234,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in inventory management, the optimum buffer stock of a consumable material, depending on the frequency and quantity of requirement and the pattern of supply, is to be determined by the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General\",\r\n      \"Supplier under the contract\",\r\n      \"Competent authority\",\r\n      \"GeM Special Purpose Vehicle\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 214 (Buffer Stock).<\/b><br>Depending on the frequency and quantity of requirement and the pattern of supply of a consumable material, the optimum buffer stock should be determined by the <b>competent authority<\/b>.<br><br>(b), (a) and (d) are not charged with determining the buffer stock.\"\r\n  },\r\n\r\n  {\r\n    id: 235,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in inventory management, since inventory carrying cost is an expenditure that does not add value to the material being stocked, a material remaining in stock for over a year shall generally be considered:\",\r\n    options: [\r\n      \"A capital asset to be revalued upward\",\r\n      \"Consumable to be written off automatically\",\r\n      \"Buffer stock to be retained indefinitely\",\r\n      \"Surplus, unless adequate reasons to treat it otherwise exist\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 214, Note (Buffer Stock).<\/b><br>As inventory carrying cost adds no value, a material remaining in stock for over a year shall generally be considered <b>surplus, unless adequate reasons to treat it otherwise exist<\/b>; items so declared surplus are dealt with per the disposal procedure (Rule 217).<br><br>(a), (c) and (d) contradict the treatment of long-held stock as surplus.\"\r\n  },\r\n\r\n  {\r\n    id: 236,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the physical verification of library books, complete physical verification every year is prescribed for libraries having:\",\r\n    options: [\r\n      \"Not more than twenty thousand volumes\",\r\n      \"More than twenty thousand and up to fifty thousand volumes\",\r\n      \"More than fifty thousand volumes\",\r\n      \"More than one lakh volumes\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 215(i) (Physical verification of Library books).<\/b><br>Complete physical verification of books should be done <b>every year for libraries having not more than twenty thousand volumes<\/b>. For 20,000-50,000 volumes, it is at least once in three years; for above 50,000 volumes, sample verification at intervals not more than three years.<br><br>The distractors correspond to the higher slabs, which have less frequent or sample verification.\"\r\n  },\r\n\r\n  {\r\n    id: 237,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in the physical verification of library books, for a library having more than twenty thousand volumes and up to fifty thousand volumes, physical verification should be done:\",\r\n    options: [\r\n      \"Only when shortages are reported\",\r\n      \"At least once in three years\",\r\n      \"At least once in five years\",\r\n      \"Every year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 215(i) (Physical verification of Library books).<\/b><br>For libraries having more than twenty thousand and up to fifty thousand volumes, verification should be done <b>at least once in three years<\/b>.<br><br>(d) applies to libraries up to 20,000 volumes; the distractors alter the interval for this slab.\"\r\n  },\r\n\r\n  {\r\n    id: 238,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"In the context of the General Financial Rules, 2017, a departmental library holds seventy thousand volumes. Under the norms for physical verification of library books, the prescribed method is:\",\r\n    options: [\r\n      \"Complete physical verification once in three years\",\r\n      \"Complete physical verification every year\",\r\n      \"Sample physical verification at intervals of not more than three years\",\r\n      \"No verification unless a theft is reported\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 215(i) (Physical verification of Library books).<\/b><br>For libraries having more than fifty thousand volumes, <b>sample physical verification at intervals of not more than three years<\/b> should be done; if such verification reveals unusual or unreasonable shortages, complete verification shall be done.<br><br>(b) applies up to 20,000 volumes; (a) applies to the 20,000-50,000 slab; (d) is incorrect.\"\r\n  },\r\n\r\n  {\r\n    id: 239,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in the physical verification of library books, the loss that may ordinarily be taken as reasonable, provided it is not attributable to dishonesty or negligence, is:\",\r\n    options: [\r\n      \"Ten volumes per one thousand volumes of books issued\/consulted in a year\",\r\n      \"Five volumes per ten thousand volumes of books issued\/consulted in a year\",\r\n      \"One volume per one hundred volumes of books issued\/consulted in a year\",\r\n      \"Five volumes per one thousand volumes of books issued\/consulted in a year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 215(ii) (Physical verification of Library books).<\/b><br>Loss of <b>five volumes per one thousand volumes of books issued\/consulted in a year<\/b> may be taken as reasonable, provided such losses are not attributable to dishonesty or negligence.<br><br>The distractors alter the ratio; the reasonable loss norm is 5 per 1,000.\"\r\n  },\r\n\r\n  {\r\n    id: 240,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the physical verification of library books, which of the following losses of books shall invariably be investigated and appropriate action taken?\\n1. Loss of a book of a value exceeding Rupees one thousand\\n2. Loss of rare books, irrespective of value\\n3. Loss within the reasonable norm not attributable to dishonesty or negligence\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 215(ii) (Physical verification of Library books).<\/b><br>Loss of a book of value <b>exceeding Rupees one thousand<\/b> (1) and loss of <b>rare books irrespective of value<\/b> (2) shall invariably be investigated. Losses within the reasonable norm, not attributable to dishonesty or negligence (3), are treated as reasonable and not invariably investigated.<br><br>Hence 1 and 2 only.\"\r\n  },\r\n\r\n  {\r\n    id: 241,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, on the transfer of charge of an Officer-in-charge of goods and materials, which one of the following is correct?\",\r\n    options: [\r\n      \"The statement is signed only by the head of the department\",\r\n      \"A statement of all relevant details shall be prepared and signed with date by both the relieving and the relieved officer, each retaining a copy\",\r\n      \"No statement is required if an IT-based stock system is used\",\r\n      \"The relieved officer alone signs the statement and retains it\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 216 (Transfer of charge of goods, materials etc.).<\/b><br>On transfer, the goods\/materials are made over correctly to the successor; a statement of all relevant details shall be <b>prepared and signed with date by the relieving officer and the relieved officer, each retaining a copy<\/b>.<br><br>(d), (c) and (a) contradict the joint signing and copy-retention requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 242,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the disposal of goods, an item may be declared surplus, obsolete or unserviceable if it is of no use to the Ministry or Department. The reasons for so declaring the item should be recorded by the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General\",\r\n      \"Officer-in-charge of stores in every case\",\r\n      \"Authority competent to purchase the item\",\r\n      \"Successful bidder at the auction\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 217(i) (Disposal of Goods).<\/b><br>An item may be declared surplus\/obsolete\/unserviceable if of no use; the reasons should be recorded by the <b>authority competent to purchase the item<\/b>. The competent authority may also, at his discretion, constitute a committee to declare items surplus\/obsolete\/unserviceable.<br><br>(b), (a) and (d) are not the authority to record reasons for the declaration.\"\r\n  },\r\n\r\n  {\r\n    id: 243,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, while disposing of surplus goods, the book value, guiding price and reserved price are required to be worked out. Where it is not possible to work out the book value, the value that may be utilised is the:\",\r\n    options: [\r\n      \"Scrap value fixed by the auctioneer\",\r\n      \"Highest bid received at the auction\",\r\n      \"Replacement cost on the date of disposal\",\r\n      \"Original purchase price of the goods\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 217(iii) (Disposal of Goods).<\/b><br>The book value, guiding price and reserved price should be worked out; where it is not possible to work out the book value, the <b>original purchase price of the goods<\/b> may be utilised. A report of stores for disposal is prepared in Form GFR-10.<br><br>(a), (c) and (d) are not the substitute prescribed when book value cannot be worked out.\"\r\n  },\r\n\r\n  {\r\n    id: 244,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the disposal of goods, the report of stores for disposal is required to be prepared in the Form:\",\r\n    options: [\r\n      \"GFR-10\",\r\n      \"GFR-11\",\r\n      \"GFR-22\",\r\n      \"GFR-18\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 217(iii) (Disposal of Goods).<\/b><br>A report of stores for disposal shall be prepared in <b>Form GFR-10<\/b>. (The sale account of goods disposed of is prepared separately in Form GFR-11 under Rule 222.)<br><br>(b) GFR-11 is the sale account; (c) GFR-22 is for Fixed Assets; (d) GFR-18 is for library books.\"\r\n  },\r\n\r\n  {\r\n    id: 245,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in the disposal of goods, surplus, obsolete or unserviceable goods of assessed residual value above a specified amount should be disposed of by obtaining bids through advertised tender or by public auction. That amount is:\",\r\n    options: [\r\n      \"Rupees Ten Lakh\",\r\n      \"Rupees Four Lakh\",\r\n      \"Rupees Five Lakh\",\r\n      \"Rupees Two Lakh\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 218(i) (Modes of Disposal).<\/b><br>Surplus\/obsolete\/unserviceable goods of assessed residual value <b>above Rupees Four Lakh<\/b> should be disposed of by advertised tender or public auction.<br><br>The distractors alter the threshold, which is Rupees Four Lakh.\"\r\n  },\r\n\r\n  {\r\n    id: 246,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the disposal of goods, for surplus, obsolete or unserviceable goods with residual value less than Rupees Four Lakh, the mode of disposal is to be:\",\r\n    options: [\r\n      \"Public auction in every case\",\r\n      \"Advertised tender in every case\",\r\n      \"Determined by the competent authority, keeping in view the need to avoid accumulation and deterioration in value\",\r\n      \"Referred to the Central Purchase Organisation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 218(ii) (Modes of Disposal).<\/b><br>For goods with residual value less than Rupees Four Lakh, the mode of disposal is <b>determined by the competent authority<\/b>, keeping in view the necessity to avoid accumulation of such goods, blockage of space and deterioration in value.<br><br>(b), (a) and (d) wrongly mandate a fixed mode for the below-threshold band.\"\r\n  },\r\n\r\n  {\r\n    id: 247,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, a Ministry has to dispose of unserviceable machinery whose assessed residual value is Rupees Six Lakh. The appropriate mode of disposal is:\",\r\n    options: [\r\n      \"Disposal at scrap value with the approval of the competent authority\",\r\n      \"Immediate destruction in an eco-friendly manner\",\r\n      \"Any mode determined by the competent authority at discretion\",\r\n      \"Advertised tender or public auction\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 218(i) (Modes of Disposal).<\/b><br>Since the assessed residual value (Rupees Six Lakh) is above Rupees Four Lakh, the goods should be disposed of by <b>advertised tender or public auction<\/b>.<br><br>(a) and (c) apply where tender\/auction fails or for below-threshold goods; (b) applies to hazardous\/unfit goods.\"\r\n  },\r\n\r\n  {\r\n    id: 248,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the disposal of goods, certain surplus or unserviceable goods such as expired medicines, food grain and ammunition which are hazardous or unfit for human consumption should be:\",\r\n    options: [\r\n      \"Disposed of or destroyed immediately by a suitable mode to avoid health hazard, environmental pollution and misuse\",\r\n      \"Retained in the buffer stock for a year before disposal\",\r\n      \"Sold only through advertised tender irrespective of value\",\r\n      \"Handed over to the successful bidder without any precaution\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 218(iii) (Modes of Disposal).<\/b><br>Hazardous or unfit goods such as expired medicines, food grain, ammunition etc. should be <b>disposed of or destroyed immediately by adopting a suitable mode to avoid health hazard and\/or environmental pollution and the possibility of misuse<\/b>.<br><br>(b), (c) and (d) contradict the immediate, safe disposal required.\"\r\n  },\r\n\r\n  {\r\n    id: 249,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in the disposal of surplus goods through advertised tender, the bidders should be asked to furnish bid security along with their bids, the amount of which should ordinarily be:\",\r\n    options: [\r\n      \"Three to five per cent of the reserved price of the goods\",\r\n      \"Ten per cent of the assessed or reserved price of the goods\",\r\n      \"Twenty-five per cent of the assessed price of the goods\",\r\n      \"Two to five per cent of the assessed price of the goods\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 219(ii)(c) (Disposal through Advertised Tender).<\/b><br>In disposal through advertised tender, the amount of bid security should ordinarily be <b>ten per cent of the assessed or reserved price<\/b> of the goods, with the exact amount indicated in the bidding document.<br><br>(d) and (a) are procurement bid\/performance security ranges; (c) is the auction earnest-money norm \u2014 used here as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 250,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the disposal of surplus goods through advertised tender, where the price offered by the highest acceptable responsive bidder is not acceptable, the prescribed course is to:\",\r\n    options: [\r\n      \"Negotiate simultaneously with all responsive bidders\",\r\n      \"Immediately re-advertise the tender afresh\",\r\n      \"Hold negotiation only with that bidder, and if it fails, counter-offer the reasonable price to the next highest responsive bidder(s)\",\r\n      \"Accept the lowest bid received\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 219(ii)(d) (Disposal through Advertised Tender).<\/b><br>The bid of the highest acceptable responsive bidder should normally be accepted; if the price is not acceptable, <b>negotiation may be held only with that bidder, and if it does not yield the desired result, the reasonable\/acceptable price may be counter-offered to the next highest responsive bidder(s)<\/b>.<br><br>(b), (a) and (d) contradict the single-bidder negotiation sequence.\"\r\n  },\r\n\r\n  {\r\n    id: 251,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in the disposal of surplus goods through advertised tender, if the selected bidder does not show interest in lifting the goods, the prescribed consequence is that:\",\r\n    options: [\r\n      \"The bid security is refunded and the goods retained\",\r\n      \"The matter is closed with no further action\",\r\n      \"The goods are handed over free to the next bidder\",\r\n      \"The bid security is forfeited and re-sale is undertaken at the risk and cost of the defaulter, after obtaining legal advice\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 219(ii)(g) (Disposal through Advertised Tender).<\/b><br>If the selected bidder does not lift the goods, the <b>bid security should be forfeited and other actions initiated, including re-sale of the goods at the risk and cost of the defaulter, after obtaining legal advice<\/b>. Full payment (residual after adjusting bid security) is obtained before releasing the goods.<br><br>(a), (c) and (b) contradict the forfeiture-and-resale consequence.\"\r\n  },\r\n\r\n  {\r\n    id: 252,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the disposal of goods through auction, a Ministry or Department may undertake the auction:\",\r\n    options: [\r\n      \"Either directly or through approved auctioneers\",\r\n      \"Only directly, never through auctioneers\",\r\n      \"Only through the Central Purchase Organisation\",\r\n      \"Only through the GeM Special Purpose Vehicle\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 220(i) (Disposal through Auction).<\/b><br>A Ministry or Department may undertake auction of goods to be disposed of <b>either directly or through approved auctioneers<\/b>, following principles of transparency, competition, fairness and elimination of discretion similar to advertised tender.<br><br>(b), (c) and (d) wrongly restrict the mode of conducting the auction.\"\r\n  },\r\n\r\n  {\r\n    id: 253,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in the disposal of goods through auction, when a bid is accepted on the stroke of the hammer, the earnest money to be taken immediately on the spot from the successful bidder should be:\",\r\n    options: [\r\n      \"Not less than fifty per cent of the bid value\",\r\n      \"Not less than twenty-five per cent of the bid value\",\r\n      \"Not more than five per cent of the bid value\",\r\n      \"Not less than ten per cent of the bid value\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 220(iv) (Disposal through Auction).<\/b><br>Acceptance or rejection of a bid is announced immediately on the stroke of the hammer; if accepted, earnest money <b>not less than twenty-five per cent of the bid value<\/b> is taken immediately on the spot, in cash or as a Deposit-at-Call-Receipt (DACR) drawn in favour of the Ministry\/Department. The goods are handed over only after receiving the balance payment.<br><br>(d) ten per cent is the advertised-tender bid-security norm; the distractors alter the auction earnest-money figure, which is not less than 25%.\"\r\n  },\r\n\r\n  {\r\n    id: 254,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the disposal of goods through auction, the composition of the auction team is decided by the competent authority, but the team should invariably include an officer of the:\",\r\n    options: [\r\n      \"GeM Special Purpose Vehicle\",\r\n      \"Office of the Comptroller and Auditor General\",\r\n      \"Internal Finance Wing of the department\",\r\n      \"Central Vigilance Commission\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 220(v) (Disposal through Auction).<\/b><br>The composition of the auction team is decided by the competent authority; the team should however <b>include an officer of the Internal Finance Wing of the department<\/b>.<br><br>(b), (a) and (d) are not required members of the auction team.\"\r\n  },\r\n\r\n  {\r\n    id: 255,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, where a Ministry or Department is unable to sell a surplus or unserviceable item through advertised tender or auction, it may dispose of the same at its scrap value:\",\r\n    options: [\r\n      \"At the sole discretion of the officer-in-charge of stores\",\r\n      \"Only after obtaining the sanction of Parliament\",\r\n      \"Only with the prior approval of the Comptroller and Auditor General\",\r\n      \"With the approval of the competent authority in consultation with the Finance division\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 221 (Disposal at scrap value or by other modes).<\/b><br>If unable to sell through advertised tender or auction, the item may be disposed of at scrap value <b>with the approval of the competent authority in consultation with the Finance division<\/b>; if it cannot be sold even at scrap value, any other mode including eco-friendly destruction may be adopted.<br><br>(a), (c) and (b) misstate the approval required for scrap-value disposal.\"\r\n  },\r\n\r\n  {\r\n    id: 256,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the disposal of goods, the sale account for goods disposed of is required to be prepared in the Form GFR-11 and duly signed by the:\",\r\n    options: [\r\n      \"Officer who supervised the sale or auction\",\r\n      \"Head of the Ministry in every case\",\r\n      \"Successful bidder who lifted the goods\",\r\n      \"Approved auctioneer engaged for the sale\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 222.<\/b><br>A sale account should be prepared for goods disposed of in <b>Form GFR-11<\/b>, duly signed by the <b>officer who supervised the sale or auction<\/b>.<br><br>(b), (c) and (d) are not the officer who signs the sale account.\"\r\n  },\r\n\r\n  {\r\n    id: 257,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in relation to the powers to write off, which one of the following is correct?\",\r\n    options: [\r\n      \"Write-off powers are conferred by the General Financial Rules and not by any other rules\",\r\n      \"Formal sanction of the competent authority shall be obtained in respect of losses, even though no formal correction or adjustment in Government accounts is involved\",\r\n      \"Only the Comptroller and Auditor General can write off any loss\",\r\n      \"Losses require no sanction if no accounts adjustment is involved\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 223(1) (Powers to write off).<\/b><br>All profits and losses due to revaluation, stock-taking or other causes shall be recorded and adjusted; <b>formal sanction of the competent authority shall be obtained in respect of losses, even though no formal correction or adjustment in Government accounts is involved<\/b>. Powers to write off losses are available under the Delegation of Financial Powers Rules.<br><br>(d) removes the sanction requirement; (c) misstates the authority; (a) wrongly denies the DFPR source of write-off powers.\"\r\n  },\r\n\r\n  {\r\n    id: 258,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in inventory management, losses due to depreciation are required to be analysed and recorded under certain heads. Which of the following is such a head?\\n1. Normal fluctuation of market prices\\n2. Normal wear and tear\\n3. Lack of foresight in regulating purchases\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 223(2) (Losses due to depreciation).<\/b><br>Losses due to depreciation are recorded under: normal fluctuation of market prices; normal wear and tear; lack of foresight in regulating purchases; and negligence after purchase.<br><br>All three listed are such heads, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 259,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in inventory management, losses NOT due to depreciation are grouped under certain heads. Which of the following would fall under losses not due to depreciation?\\n1. Losses due to theft or fraud\\n2. Anticipated losses on account of obsolescence of stores or of purchases in excess of requirements\\n3. Losses due to extraordinary situations under 'Force Majeure' conditions like fire, flood or enemy action\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 223(3) (Losses not due to depreciation).<\/b><br>Losses not due to depreciation are grouped under: theft or fraud; neglect; anticipated losses on obsolescence or excess purchases; damage; and extraordinary situations under 'Force Majeure' like fire, flood, enemy action, etc.<br><br>All three listed are such heads, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 260,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in inventory management, the distinction between the two categories of losses is that:\",\r\n    options: [\r\n      \"Normal wear and tear falls under losses due to depreciation, whereas losses due to theft or fraud fall under losses not due to depreciation\",\r\n      \"Normal wear and tear falls under losses not due to depreciation, whereas theft falls under losses due to depreciation\",\r\n      \"Both normal wear and tear and theft fall under losses due to depreciation\",\r\n      \"Both normal wear and tear and theft fall under losses not due to depreciation\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rules 223(2) and 223(3).<\/b><br><b>Normal wear and tear<\/b> is a head under losses <b>due to depreciation<\/b> [223(2)], while <b>theft or fraud<\/b> is a head under losses <b>not due to depreciation<\/b> [223(3)].<br><br>(b), (c) and (d) misclassify one or both of these heads.\"\r\n  },\r\n\r\n  {\r\n    id: 261,\r\n    chapter: \"Ch 7: INVENTORY MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in the disposal of scrap lots comprising hazardous waste, batteries or electronic waste, the prospective bidders are required to be in possession of, valid on the date of e-auction and on the date of delivery:\",\r\n    options: [\r\n      \"A performance security bond\",\r\n      \"Registration as a recycler\/pre-processor agency\",\r\n      \"A bid securing declaration\",\r\n      \"A Proprietary Article Certificate\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 217 (Disposal of Goods \u2014 Sale of Hazardous waste\/Scrap Batteries\/Electronic waste).<\/b><br>Such scrap lots are sold keeping in view the guidelines of the Ministry of Environment & Forest, and prospective bidders should be in possession of <b>registration as a recycler\/pre-processor agency, valid on the date of e-auction and on the date of delivery<\/b>.<br><br>(d), (c) and (a) are procurement-side instruments, not the registration required for hazardous-waste bidders.\"\r\n  },\r\n\r\n  {\r\n    id: 262,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the making of Government contracts, all contracts are required to be made by an authority empowered to do so by or under the orders of the President. The constitutional provision in terms of which this is done is:\",\r\n    options: [\r\n      \"Article 112 of the Constitution of India\",\r\n      \"Article 266 of the Constitution of India\",\r\n      \"Article 299(1) of the Constitution of India\",\r\n      \"Article 150 of the Constitution of India\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 224(1).<\/b><br>All contracts shall be made by an authority empowered to do so by or under the orders of the President in terms of <b>Article 299(1) of the Constitution of India<\/b>.<br><br>(a) relates to the Annual Financial Statement, (b) to the Consolidated\/Public Account, and (d) to the form of accounts \u2014 not to the making of contracts.\"\r\n  },\r\n\r\n  {\r\n    id: 263,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, all contracts and assurances of property made in the exercise of the executive power of the Union are executed on behalf of the President. In such execution, the words that should follow the designation appended below the signature of the authorized officer are:\",\r\n    options: [\r\n      \"\\\"for and on behalf of the Union of India\\\"\",\r\n      \"\\\"by order of the Comptroller and Auditor General\\\"\",\r\n      \"\\\"under the authority of the Ministry of Law\\\"\",\r\n      \"\\\"for and on behalf of the President of India\\\"\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 224(2).<\/b><br>Contracts and assurances of property in exercise of the executive power of the Union are executed on behalf of the President, and the words <b>\\\"for and on behalf of the President of India\\\"<\/b> should follow the designation appended below the signature of the officer authorized in this behalf.<br><br>(b), (a) and (c) are not the prescribed words of execution.\"\r\n  },\r\n\r\n  {\r\n    id: 264,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, the powers of various authorities, the conditions under which such powers should be exercised, and the general procedure with regard to various classes of contracts and assurances of property, are laid down in:\",\r\n    options: [\r\n      \"Rule 11 of the Delegation of Financial Powers Rules\",\r\n      \"The Contract Act as amended from time to time\",\r\n      \"The notifications of the Comptroller and Auditor General\",\r\n      \"Article 299 of the Constitution itself\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 224(2), Note 2.<\/b><br>The powers of various authorities, the conditions for their exercise and the general procedure for various classes of contracts and assurances of property are laid down in <b>Rule 11 of the Delegation of Financial Powers Rules<\/b>. (The various classes of such contracts are specified in notifications issued by the Ministry of Law.)<br><br>(b), (c) and (d) are not where these powers and procedures are laid down.\"\r\n  },\r\n\r\n  {\r\n    id: 265,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, among the general principles to be observed while entering into Government contracts, the terms of a contract must be precise, definite and without ambiguities, and should not involve an uncertain or indefinite liability, except in the case of:\",\r\n    options: [\r\n      \"A turnkey works contract in every case\",\r\n      \"A cost plus contract or where there is a price variation clause in the contract\",\r\n      \"A lump sum contract of any value\",\r\n      \"A contract preceded by an Invitation to Tender\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 225(i) (General principles for contract).<\/b><br>The terms must be precise, definite and without ambiguities and should not involve an uncertain or indefinite liability, <b>except in the case of a cost plus contract or where there is a price variation clause<\/b> in the contract.<br><br>(a), (c) and (d) are not the exceptions to the certain-liability principle.\"\r\n  },\r\n\r\n  {\r\n    id: 266,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, where standard forms of contracts are adopted, any modifications considered necessary in respect of individual contracts should be carried out only after:\",\r\n    options: [\r\n      \"Obtaining the sanction of Parliament\",\r\n      \"Reference to the Comptroller and Auditor General\",\r\n      \"Obtaining financial and legal advice\",\r\n      \"Publication on the Central Public Procurement Portal\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 225(ii) (General principles for contract).<\/b><br>Standard forms of contracts should be adopted wherever possible, with modifications carried out only after <b>obtaining financial and legal advice<\/b>. Where standard forms are not used, legal and financial advice should likewise be taken in drafting the clauses.<br><br>(a), (c) and (d) are not the advice required before modifying standard contract forms.\"\r\n  },\r\n\r\n  {\r\n    id: 267,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, a Ministry or Department may, at its discretion, make purchases by issuing purchase orders containing basic terms and conditions, up to a value of:\",\r\n    options: [\r\n      \"Rupees five lakh\",\r\n      \"Rupees one lakh\",\r\n      \"Rupees ten lakh\",\r\n      \"Rupees two lakh and fifty thousand\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 225(iv)(a) (General principles for contract).<\/b><br>A Ministry or Department may, at its discretion, make purchases of value <b>up to Rupees two lakh and fifty thousand by issuing purchase orders<\/b> containing basic terms and conditions.<br><br>The distractors alter the ceiling; the purchase-order ceiling is Rupees two lakh and fifty thousand.\"\r\n  },\r\n\r\n  {\r\n    id: 268,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, for Works Contracts or contracts for purchases valued between Rupees one lakh and Rupees ten lakh, where the tender documents include the General Conditions of Contract, Special Conditions of Contract and scope of work, a binding contract results from:\",\r\n    options: [\r\n      \"The letter of acceptance\",\r\n      \"The execution of a separate self-contained contract document\",\r\n      \"The issue of the tender enquiry\",\r\n      \"The furnishing of performance security\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 225(iv)(b) (General principles for contract).<\/b><br>For Works Contracts or purchases valued between Rupees one lakh and Rupees ten lakh, where tender documents include the GCC, SCC and scope of work, the <b>letter of acceptance will result in a binding contract<\/b>.<br><br>(b) applies at Rupees ten lakh or above; (c) and (d) do not by themselves create a binding contract.\"\r\n  },\r\n\r\n  {\r\n    id: 269,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, for contracts for works with estimated value of Rupees ten lakh or above, or for purchases above Rupees ten lakh, the requirement is that:\",\r\n    options: [\r\n      \"A purchase order with basic terms and conditions suffices\",\r\n      \"A Contract document should be executed with all necessary clauses to make it a self-contained contract\",\r\n      \"The letter of acceptance alone results in a binding contract\",\r\n      \"No written agreement is required if the supplier is registered\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 225(iv)(c) (General principles for contract).<\/b><br>For works of estimated value Rupees ten lakh or above, or purchases above Rupees ten lakh, a <b>Contract document should be executed with all necessary clauses to make it a self-contained contract<\/b>; where preceded by an Invitation to Tender with GCC and SCC and full scope\/specifications, a simple one-page contract may be entered into by attaching the relevant copies.<br><br>(a) applies up to Rupees 2,50,000; (c) applies to the Rupees 1-10 lakh band; (d) is incorrect.\"\r\n  },\r\n\r\n  {\r\n    id: 270,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, a contract document should invariably be executed in the case of:\",\r\n    options: [\r\n      \"Purchases up to Rupees two lakh and fifty thousand\",\r\n      \"Any purchase available on the Government e-Marketplace\",\r\n      \"Turnkey works or agreements for maintenance of equipment, provision of services, etc.\",\r\n      \"Purchases made without quotation on a certificate\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 225(iv)(d) (General principles for contract).<\/b><br>A contract document should be <b>invariably executed in cases of turnkey works or agreements for maintenance of equipment, provision of services, etc.<\/b><br><br>(a), (b) and (d) are low-value or GeM\/without-quotation situations not requiring an invariable contract document.\"\r\n  },\r\n\r\n  {\r\n    id: 271,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, a Ministry has to enter into a works contract with an estimated value of Rupees eighteen lakh. Under the general principles for contract, the appropriate instrument is:\",\r\n    options: [\r\n      \"A binding contract arising merely from the letter of acceptance\",\r\n      \"A purchase order containing basic terms and conditions\",\r\n      \"No formal instrument, as the supplier is on the registered list\",\r\n      \"Execution of a self-contained Contract document (or a simple one-page contract attaching GCC, SCC, scope and letter of acceptance)\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 225(iv)(c) (General principles for contract).<\/b><br>As the estimated value (Rupees eighteen lakh) is Rupees ten lakh or above, a <b>Contract document should be executed<\/b>; if preceded by an Invitation to Tender with GCC\/SCC and full scope, a simple one-page contract can be entered into by attaching the copies, the tenderer's offer and the letter of acceptance.<br><br>(b) applies up to Rupees 2,50,000; (a) applies to the Rupees 1-10 lakh band; (c) is incorrect.\"\r\n  },\r\n\r\n  {\r\n    id: 272,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, where a contract document is necessary, it should be executed within a specified period of the issue of the letter of acceptance. That period is:\",\r\n    options: [\r\n      \"21 days\",\r\n      \"30 days\",\r\n      \"45 days\",\r\n      \"15 days\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 225(vi) (General principles for contract).<\/b><br>A contract document, where necessary, should be executed <b>within 21 days of the issue of the letter of acceptance<\/b>.<br><br>The distractors alter the period; the contract-execution period is 21 days.\"\r\n  },\r\n\r\n  {\r\n    id: 273,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, non-fulfilment of the condition of executing the contract within the prescribed period by the contractor or supplier would constitute sufficient ground for:\",\r\n    options: [\r\n      \"A mere warning without financial consequence\",\r\n      \"Annulment of the award and forfeiture of the Earnest Money Deposit\",\r\n      \"Automatic extension of the delivery schedule\",\r\n      \"Reference of the matter to arbitration\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 225(vi) (General principles for contract).<\/b><br>Non-fulfilment of the condition of executing a contract within the prescribed period by the contractor\/supplier constitutes sufficient ground for <b>annulment of the award and forfeiture of the Earnest Money Deposit<\/b>.<br><br>(a), (c) and (d) understate or misstate the consequence of non-execution.\"\r\n  },\r\n\r\n  {\r\n    id: 274,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, no work of any kind should be commenced without:\",\r\n    options: [\r\n      \"The prior approval of the Comptroller and Auditor General\",\r\n      \"The furnishing of a bid securing declaration\",\r\n      \"Proper execution of an agreement\",\r\n      \"Publication of the award on the Gazette of India\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 225(v) (General principles for contract).<\/b><br>No work of any kind should be commenced without <b>proper execution of an agreement<\/b> as provided in the foregoing provisions.<br><br>(a), (b) and (d) are not the pre-condition for commencing work.\"\r\n  },\r\n\r\n  {\r\n    id: 275,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, with regard to cost plus contracts, which one of the following is correct?\",\r\n    options: [\r\n      \"They may be entered into freely without recording any justification\",\r\n      \"They are the preferred form of contract for all long-duration supplies\",\r\n      \"They are prohibited in every circumstance\",\r\n      \"They should ordinarily be avoided, and where unavoidable, full justification should be recorded before entering into the contract\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 225(vii) (General principles for contract).<\/b><br>Cost plus contracts should <b>ordinarily be avoided; where unavoidable, full justification should be recorded before entering into the contract<\/b>, and efforts should be made to convert future contracts to a firm price basis after a reasonable period.<br><br>(b), (a) and (c) misstate the cautious, justification-based approach to cost plus contracts.\"\r\n  },\r\n\r\n  {\r\n    id: 276,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, a 'cost plus contract' is one in which the price payable for the supplies or services is determined on the basis of:\",\r\n    options: [\r\n      \"The actual cost of production of the supplies or services plus profit at a fixed rate per unit or a fixed percentage on the actual cost of production\",\r\n      \"A firm and fixed lump sum agreed in advance irrespective of actual cost\",\r\n      \"The lowest evaluated bid received in an advertised tender\",\r\n      \"The scrap value of the materials used in production\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 225(vii), Explanation (General principles for contract).<\/b><br>A cost plus contract means one in which the price payable is determined on the basis of the <b>actual cost of production of the supplies or services plus profit, either at a fixed rate per unit or at a fixed percentage on the actual cost of production<\/b>.<br><br>(b), (c) and (d) do not describe the cost-plus basis of pricing.\"\r\n  },\r\n\r\n  {\r\n    id: 277,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, a Price Variation Clause can be provided only in long-term contracts, where the delivery period extends beyond:\",\r\n    options: [\r\n      \"12 months\",\r\n      \"18 months\",\r\n      \"24 months\",\r\n      \"6 months\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 225(viii)(a) (General principles for contract).<\/b><br>A Price Variation Clause can be provided only in long-term contracts where the delivery period extends <b>beyond 18 months<\/b>; in short-term contracts, firm and fixed prices should be provided for.<br><br>The distractors alter the period; the threshold is a delivery period beyond 18 months.\"\r\n  },\r\n\r\n  {\r\n    id: 278,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in a Government contract containing a Price Variation Clause, the price agreed upon should specify the base level, that is:\",\r\n    options: [\r\n      \"The scrap value of the materials\",\r\n      \"The reserved price of the goods\",\r\n      \"The month and year to which the price is linked\",\r\n      \"The residual value after depreciation\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 225(viii)(a) (General principles for contract).<\/b><br>Where a price variation clause is provided, the price agreed upon should specify the base level, viz. the <b>month and year to which the price is linked<\/b>, to enable variations to be calculated with reference to the price levels prevailing in that month and year.<br><br>(a), (b) and (d) are inventory-disposal concepts, not the base level of a price variation clause.\"\r\n  },\r\n\r\n  {\r\n    id: 279,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in a Government contract with a Price Variation Clause, the clause should stipulate a minimum percentage of variation of the contract price above which price variations will be admissible. An illustration given is that where the resultant increase is lower than a stated percentage, no price adjustment will be made in favour of the supplier. That percentage is:\",\r\n    options: [\r\n      \"Ten per cent\",\r\n      \"Five per cent\",\r\n      \"One per cent\",\r\n      \"Two per cent\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 225(viii)(f) (General principles for contract).<\/b><br>The clause should stipulate a minimum percentage of variation above which price variations are admissible; illustratively, where the resultant increase is lower than <b>two per cent<\/b>, no price adjustment will be made in favour of the supplier.<br><br>The distractors alter the illustrative threshold, which is two per cent.\"\r\n  },\r\n\r\n  {\r\n    id: 280,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in a Government contract with a Price Variation Clause, which one of the following is correct regarding variations beyond the original Scheduled Delivery Date?\",\r\n    options: [\r\n      \"No price variation is admissible beyond the original Scheduled Delivery Date for defaults on the part of the supplier\",\r\n      \"Price variation is always admissible for any delay, whatever its cause\",\r\n      \"Price variation beyond the Scheduled Delivery Date needs no amendment to the contract\",\r\n      \"Price variation is admissible only if the supplier is at fault\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 225(viii)(h) and (i) (General principles for contract).<\/b><br><b>No price variation is admissible beyond the original Scheduled Delivery Date for defaults on the part of the supplier<\/b> [(h)]; however, price variation may be allowed beyond that date, by a specific amendment to the contract, in cases of Force Majeure or defaults by Government [(i)].<br><br>(b), (c) and (d) misstate the treatment of variations beyond the Scheduled Delivery Date.\"\r\n  },\r\n\r\n  {\r\n    id: 281,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in a Government contract with a Price Variation Clause, price variation may be allowed beyond the original Scheduled Delivery Date, by specific alteration of that date through an amendment to the contract, in cases of:\",\r\n    options: [\r\n      \"Any commercial difficulty faced by the supplier\",\r\n      \"Force Majeure or defaults by Government\",\r\n      \"Ordinary fluctuations in market prices\",\r\n      \"The supplier's own production delays\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 225(viii)(i) (General principles for contract).<\/b><br>Price variation may be allowed beyond the original Scheduled Delivery Date, by specific alteration of that date through an amendment to the contract, in cases of <b>Force Majeure or defaults by Government<\/b>.<br><br>(a), (c) and (d) are not the grounds on which the Scheduled Delivery Date may be altered for price-variation purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 282,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, with regard to 'lump sum' contracts, which one of the following is correct?\",\r\n    options: [\r\n      \"They are the preferred form of contract for all works\",\r\n      \"They may be entered into freely at the discretion of the officer\",\r\n      \"They should not be entered into except in cases of absolute necessity, and where unavoidable, full justification should be recorded\",\r\n      \"They are prohibited in every circumstance\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 225(ix) (General principles for contract).<\/b><br>Lump sum contracts <b>should not be entered into except in cases of absolute necessity; where unavoidable, full justification should be recorded<\/b>, and the contracting authority should ensure that the conditions adequately safeguard and protect the interests of the Government.<br><br>(a), (b) and (d) misstate the cautious approach to lump sum contracts.\"\r\n  },\r\n\r\n  {\r\n    id: 283,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting by civil departments, copies of all contracts and agreements for purchases are required to be sent to the Audit Officer and\/or the Accounts Officer where the value of the contract is:\",\r\n    options: [\r\n      \"Rupees fifty lakh and above\",\r\n      \"Rupees ten lakh and above\",\r\n      \"Rupees five lakh and above\",\r\n      \"Rupees twenty-five lakh and above\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 225(xiii) (General principles for contract).<\/b><br>Copies of all contracts and agreements for purchases of the value of <b>Rupees twenty-five lakh and above<\/b> entered into by civil departments should be sent to the Audit Officer and\/or the Accounts Officer, as the case may be.<br><br>The distractors alter the threshold, which is Rupees twenty-five lakh and above.\"\r\n  },\r\n\r\n  {\r\n    id: 284,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, where a material variation in any of the terms or conditions of a contract becomes unavoidable, it is required that:\",\r\n    options: [\r\n      \"The financial and other effects be examined and recorded, and specific approval of the authority competent to approve the revised commitments be obtained before varying the conditions\",\r\n      \"The change be made orally and confirmed later at convenience\",\r\n      \"The variation be carried out by the contractor without reference to the Government\",\r\n      \"The variation take effect automatically without any approval\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 225(xiv)(b) (General principles for contract).<\/b><br>The terms of a contract, once entered into, should not be materially varied; where material variation is unavoidable, the <b>financial and other effects should be examined and recorded, and specific approval of the authority competent to approve the revised financial and other commitments obtained before varying the conditions<\/b>.<br><br>(b), (c) and (d) contradict the examine-record-approve requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 285,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, where a material variation in the terms of a contract is approved, all such changes should be:\",\r\n    options: [\r\n      \"Recorded only in the departmental file, without any amendment\",\r\n      \"In the form of an amendment to the contract duly signed by all parties to the contract\",\r\n      \"Communicated by the contractor to the Government verbally\",\r\n      \"Made without the signature of the contractor\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 225(xiv)(c) (General principles for contract).<\/b><br>All such changes should be <b>in the form of an amendment to the contract duly signed by all parties to the contract<\/b>.<br><br>(a), (c) and (d) contradict the requirement of a signed amendment by all parties.\"\r\n  },\r\n\r\n  {\r\n    id: 286,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, normally no extension of the scheduled delivery or completion dates should be granted except where:\",\r\n    options: [\r\n      \"The contractor requests an extension for commercial convenience\",\r\n      \"The officer-in-charge grants it at his discretion without any ground\",\r\n      \"Events constituting force majeure, as provided in the contract, have occurred, or the terms include such a provision for other reasons\",\r\n      \"The delay is attributable to the contractor's own default\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 225(xv) (General principles for contract).<\/b><br>Normally no extension should be granted <b>except where events constituting force majeure, as provided in the contract, have occurred, or the terms and conditions include such a provision for other reasons<\/b>; extensions are allowed through formal amendments duly signed by parties.<br><br>(a), (b) and (d) are not the grounds on which extensions are normally granted.\"\r\n  },\r\n\r\n  {\r\n    id: 287,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, with regard to liquidated damages, which one of the following is correct?\",\r\n    options: [\r\n      \"Liquidated damages are never to be recovered from a Government contractor\",\r\n      \"Liquidated damages may be included at the contractor's option\",\r\n      \"Liquidated damages can be waived by the contractor unilaterally\",\r\n      \"All contracts shall contain a provision for recovery of liquidated damages for defaults on the part of the contractor, exemption being permissible only in exceptional circumstances justified in writing\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 225(xvi) (General principles for contract).<\/b><br>All contracts shall contain a provision for recovery of liquidated damages for defaults on the part of the contractor; only in <b>exceptional circumstances, to be justified by the procuring entity in writing, can an exemption from such provision be made<\/b>.<br><br>(b), (a) and (c) contradict the mandatory liquidated-damages provision.\"\r\n  },\r\n\r\n  {\r\n    id: 288,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, a warranty clause is required to be incorporated in every contract, requiring the supplier to:\",\r\n    options: [\r\n      \"Repair or rectify defective goods, or replace them with similar goods free from defect, without charge, delivered at the buyer's premises without cost\",\r\n      \"Bear only half the cost of repairing defective goods\",\r\n      \"Replace defective goods only if the defect is reported within seven days\",\r\n      \"Repair defective goods at the buyer's cost\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 225(xvii) (General principles for contract).<\/b><br>A warranty clause should be incorporated in every contract, requiring the supplier to, <b>without charge, repair or rectify defective goods or replace them with similar goods free from defect<\/b>; any goods repaired or replaced shall be delivered at the buyer's premises without costs to the buyer.<br><br>(b), (c) and (d) dilute the free, at-buyer's-premises warranty obligation.\"\r\n  },\r\n\r\n  {\r\n    id: 289,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, a claim for payment from a contractor shall not be entertained after the lapse of:\",\r\n    options: [\r\n      \"Two years of arising of the claim\",\r\n      \"Three years of arising of the claim\",\r\n      \"Five years of arising of the claim\",\r\n      \"One year of arising of the claim\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 225(xix) (General principles for contract).<\/b><br>No claim for payment from a contractor shall be entertained after the lapse of <b>three years of arising of the claim<\/b>.<br><br>The distractors alter the period; the limitation is three years.\"\r\n  },\r\n\r\n  {\r\n    id: 290,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, all contracts for the supply of goods should reserve the right of Government to:\",\r\n    options: [\r\n      \"Alter the agreed price unilaterally after delivery\",\r\n      \"Cancel the contract without assigning any reason\",\r\n      \"Reject goods which do not conform to the specifications\",\r\n      \"Recover liquidated damages of any amount at discretion\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 225(xviii) (General principles for contract).<\/b><br>All contracts for supply of goods should reserve the right of Government to <b>reject goods which do not conform to the specifications<\/b>.<br><br>(a), (b) and (d) are not the reserved right prescribed for supply contracts.\"\r\n  },\r\n\r\n  {\r\n    id: 291,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in the management of Government contracts, the monitoring of Bank Guarantees or other instruments should include a monthly review of all such instruments expiring after:\",\r\n    options: [\r\n      \"Six months, along with a review of the performance security\",\r\n      \"One month, along with a review of the delivery schedule\",\r\n      \"Twelve months, along with a review of the warranty obligations\",\r\n      \"Three months, along with a review of the progress of supply or work\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 226(ii) (Management of Contracts).<\/b><br>A proper procedure for safe custody and monitoring of Bank Guarantees\/other instruments should be laid down; monitoring should include a <b>monthly review of all Bank Guarantees or other instruments expiring after three months, along with a review of the progress of supply or work<\/b>, and extensions sought immediately where warranted.<br><br>The distractors alter the period; the monthly review covers instruments expiring after three months.\"\r\n  },\r\n\r\n  {\r\n    id: 292,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in the management of Government contracts, with regard to implementation and breach, the prescribed approach is that:\",\r\n    options: [\r\n      \"Implementation should be strictly monitored and notices issued promptly whenever a breach of provisions occurs\",\r\n      \"Breaches should be overlooked to preserve the commercial relationship\",\r\n      \"Notices should be issued only at the end of the contract period\",\r\n      \"Monitoring is required only for contracts above Rupees one crore\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 226(i) (Management of Contracts).<\/b><br>Implementation of the contract should be <b>strictly monitored and notices issued promptly whenever a breach of provisions occurs<\/b>.<br><br>(b), (c) and (d) contradict the strict-monitoring, prompt-notice requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 293,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, where disputes arise during implementation of a contract, legal advice should be sought before initiating action to refer the dispute to conciliation and\/or arbitration, or to file a suit where:\",\r\n    options: [\r\n      \"The contract value is below Rupees one lakh\",\r\n      \"The contract does not include an arbitration clause\",\r\n      \"The contractor is a registered supplier\",\r\n      \"The dispute concerns only the delivery schedule\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 227 (Legal Advice).<\/b><br>Wherever disputes arise, legal advice should be sought before referring the dispute to conciliation and\/or arbitration as provided in the contract, or to file a suit <b>where the contract does not include an arbitration clause<\/b>; the draft plaint for arbitration should be vetted by obtaining legal and financial advice.<br><br>(a), (c) and (d) are not the condition governing the filing of a suit.\"\r\n  },\r\n\r\n  {\r\n    id: 294,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"In the context of the General Financial Rules, 2017, where a Ministry or Department has challenged an arbitral award and, as a result, the amount of the award has not been paid, the proportion of the arbitral award (which may include interest up to the date of the award) that is required to be paid to the contractor\/concessionaire against a Bank Guarantee is:\",\r\n    options: [\r\n      \"50 per cent of the arbitral award\",\r\n      \"100 per cent of the arbitral award\",\r\n      \"75 per cent of the arbitral award\",\r\n      \"25 per cent of the arbitral award\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 227A(i) (Arbitration Awards).<\/b><br>Where the Ministry\/Department has challenged an arbitral award and the amount has not been paid, <b>75% of the arbitral award (which may include interest up to the date of the award) shall be paid to the contractor\/concessionaire against a Bank Guarantee<\/b>. The Bank Guarantee shall only be for the said 75% and not for the interest that may become payable to the Ministry\/Department on a subsequent refund.<br><br>The distractors alter the proportion, which is 75%.\"\r\n  },\r\n\r\n  {\r\n    id: 295,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in the case of payment of a challenged arbitral award against a Bank Guarantee, the payment may be made into a designated Escrow Account with the stipulation that the proceeds will be used first for:\",\r\n    options: [\r\n      \"Payment of the interest payable to the Ministry\/Department\",\r\n      \"Distribution of profit to the contractor's shareholders\",\r\n      \"Refund to the Consolidated Fund of India\",\r\n      \"Payment of lenders' dues, then for completion of the project, and thereafter for completion of other projects of the same Ministry\/Department\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 227A(ii) (Arbitration Awards).<\/b><br>The payment may be made into a designated Escrow Account, with proceeds used <b>first for payment of lenders' dues, second for completion of the project, and then for completion of other projects of the same Ministry\/Department<\/b> as mutually agreed; any balance may be used by the contractor with the prior approval of the lead banker and the Ministry\/Department.<br><br>(b), (a) and (c) misstate the order of application of the escrow proceeds.\"\r\n  },\r\n\r\n  {\r\n    id: 296,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"As per the General Financial Rules, 2017, in Government contracting, where government property is entrusted to a contractor for use on payment of hire charges or for doing further work on it, the contract should include specific provision for:\",\r\n    options: [\r\n      \"Safeguarding the government property (including insurance cover) and for regular recovery of hire charges\",\r\n      \"Transfer of ownership of the property to the contractor\",\r\n      \"Waiver of all hire charges during the contract period\",\r\n      \"Exemption of the contractor from any physical verification\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 225(xii)(a) and (b) (General principles for contract).<\/b><br>Where government property is entrusted to a contractor, the contract should include specific provision for <b>safeguarding the government property (including insurance cover) and for recovery of hire charges regularly<\/b>, as well as for periodical physical verification of the number and condition of the items at the contractor's premises.<br><br>(b), (c) and (d) contradict the safeguarding, recovery and verification requirements.\"\r\n  },\r\n\r\n  {\r\n    id: 297,\r\n    chapter: \"Ch 8: CONTRACT MANAGEMENT\",\r\n    question: \"Under the General Financial Rules, 2017, in Government contracting, departmental issue of materials should be avoided as far as possible; where it is decided to supply materials departmentally, an essential part of the contract should be:\",\r\n    options: [\r\n      \"A waiver of the warranty clause\",\r\n      \"A schedule of quantities with the issue rates of such material as are required to execute the contract work\",\r\n      \"An exemption from liquidated damages\",\r\n      \"A provision for advance payment of the full contract value\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 225(x) (General principles for contract).<\/b><br>Departmental issue of materials should be avoided as far as possible; where it is decided to supply materials departmentally, a <b>schedule of quantities with the issue rates of such material as are required to execute the contract work should form an essential part of the contract<\/b>.<br><br>(a), (c) and (d) are not the essential part prescribed for departmental issue of materials.\"\r\n  },\r\n\r\n  {\r\n    id: 298,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"In the context of the General Financial Rules, 2017, as a general principle, Grants-in-aid can be given to a person or a public body or an institution having:\",\r\n    options: [\r\n      \"A minimum annual turnover prescribed by the Ministry of Finance\",\r\n      \"At least three years of prior association with the Government\",\r\n      \"A distinct legal entity\",\r\n      \"Registration exclusively under the Societies Registration Act, 1860\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 228 (Grants-in-aid).<\/b><br>As a general principle, Grants-in-aid can be given to a person or a public body or an institution having a <b>distinct legal entity<\/b> \u2014 including autonomous organisations, voluntary organisations\/NGOs, educational institutions (scholarships\/stipends), local self-government institutions, co-operative societies, etc.<br><br>(a), (b) and (d) are not the general precondition for eligibility for Grants-in-aid.\"\r\n  },\r\n\r\n  {\r\n    id: 299,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in relation to the setting up of autonomous organisations, no new autonomous institution shall be created by a Ministry or Department without the approval of the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Governing Body of an existing autonomous body\",\r\n      \"Cabinet\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 229(i) (General Principles for setting up of Autonomous Organisations).<\/b><br>No new autonomous institution should be created by Ministries or Departments without the approval of the <b>Cabinet<\/b>; nor by an autonomous body itself (the same appraisal\/approval process applies).<br><br>(b), (a) and (c) are not the authority whose approval is required to create a new autonomous institution.\"\r\n  },\r\n\r\n  {\r\n    id: 300,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"In terms of the General Financial Rules, 2017, a Ministry proposes to create a Corpus Fund for an Autonomous Body out of budgetary allocation. In such a case, the Corpus Fund may be created:\",\r\n    options: [\r\n      \"Only with the prior concurrence of the Ministry of Finance\",\r\n      \"At the discretion of the administrative Ministry alone\",\r\n      \"Only with the approval of the Comptroller and Auditor General\",\r\n      \"Without any concurrence, as it is out of the body's own accruals\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 229(v) (General Principles for setting up of Autonomous Organisations).<\/b><br>A Corpus Fund created out of <b>budgetary allocation<\/b> requires the <b>prior concurrence of the Ministry of Finance<\/b>; if the corpus is created out of internal accruals of the body, the approval of the administrative Ministry must be obtained.<br><br>(b), (c) and (d) misstate the concurrence required where the corpus is from budgetary allocation.\"\r\n  },\r\n\r\n  {\r\n    id: 301,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in relation to autonomous organisations, a Ministry is required to put in place a system of external or internal peer review of autonomous organisations:\",\r\n    options: [\r\n      \"Every year without exception\",\r\n      \"Every three or five years depending on the size and nature of activity\",\r\n      \"Once in ten years\",\r\n      \"Only at the time of winding up the organisation\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 229(ix) (General Principles for setting up of Autonomous Organisations).<\/b><br>The Ministry shall put in place a system of external or internal peer review of autonomous organisations <b>every three or five years depending on the size and nature of activity<\/b>.<br><br>The distractors alter the periodicity of the peer review.\"\r\n  },\r\n\r\n  {\r\n    id: 302,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in relation to the overall financial management of an autonomous body, the officer who is responsible is the:\",\r\n    options: [\r\n      \"Financial Adviser of the administrative Ministry\",\r\n      \"Controller General of Accounts\",\r\n      \"Chief Executive Officer of the Autonomous Body\",\r\n      \"Comptroller and Auditor General\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 229(viii) (Financial advice for Autonomous Bodies).<\/b><br>Every autonomous organisation designates an officer to render financial advice, whose concurrence is obtained for sanction and incurring of expenditure; the <b>Chief Executive Officer of the Autonomous Body is responsible for overall financial management<\/b>.<br><br>(a), (b) and (d) are not responsible for the overall financial management of the autonomous body.\"\r\n  },\r\n\r\n  {\r\n    id: 303,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, an institution or organisation seeking Grants-in-aid from Government is required, in its application, to certify that it has:\",\r\n    options: [\r\n      \"A minimum of fifty employees on its rolls\",\r\n      \"Obtained the prior approval of the Comptroller and Auditor General\",\r\n      \"Deposited a security bond with the sanctioning authority\",\r\n      \"Not obtained or applied for grants for the same purpose or activity from any other Ministry\/Department or State Government\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 230(1) (Grants-in-aid).<\/b><br>The institution\/organisation should certify that it has <b>not obtained or applied for grants for the same purpose or activity from any other Ministry or Department of the Government of India or State Government<\/b>; each Ministry maintains a list of grantees to obviate duplication.<br><br>(b), (a) and (c) are not the certification required in the application for a grant.\"\r\n  },\r\n\r\n  {\r\n    id: 304,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in relation to Grants-in-aid, a Recurring Grant and a Non-recurring Grant are distinguished on the basis that:\",\r\n    options: [\r\n      \"A Recurring Grant is released periodically to the same organisation for the same purpose, whereas a Non-recurring Grant is a one-time release for a special purpose\",\r\n      \"A Recurring Grant is always larger in amount than a Non-recurring Grant\",\r\n      \"A Recurring Grant requires no sanction order, whereas a Non-recurring Grant does\",\r\n      \"A Recurring Grant is given only to State Governments, and a Non-recurring Grant only to private organisations\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 230(4) (Grants-in-aid).<\/b><br>A <b>Recurring Grant is one released periodically to the same organisation for the same purpose; a Non-recurring Grant is a one-time release for a special purpose<\/b> (which may be released in installments). Every sanction order indicates whether the grant is recurring or non-recurring, and for non-recurring grants for a specified object, the time limit for spending it.<br><br>(b), (c) and (d) misstate the distinction.\"\r\n  },\r\n\r\n  {\r\n    id: 305,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in making Grants to Non-Government or Quasi-Government Institutions, a condition is laid down that assets acquired wholly or substantially out of Government Grants (except those declared obsolete\/unserviceable or condemned as per procedure) shall not be disposed of without:\",\r\n    options: [\r\n      \"A public auction in every case\",\r\n      \"Obtaining the prior approval of the authority which sanctioned the Grants-in-aid\",\r\n      \"The prior approval of the Comptroller and Auditor General\",\r\n      \"The consent of the grantee's Governing Body alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 230(9) (Grants-in-aid).<\/b><br>Assets acquired wholly or substantially out of Government Grants, except those declared obsolete\/unserviceable or condemned per the GFR procedure, shall not be disposed of <b>without obtaining the prior approval of the authority which sanctioned the Grants-in-aid<\/b>.<br><br>(a), (c) and (d) are not the approval required for disposal of such grant-financed assets.\"\r\n  },\r\n\r\n  {\r\n    id: 306,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in the release of Grants-in-aid in installments, the release of the last installment of the Annual Grant must be conditional upon the Grantee Institution:\",\r\n    options: [\r\n      \"Executing a fresh application for the same grant\",\r\n      \"Obtaining the approval of the Comptroller and Auditor General\",\r\n      \"Providing reasonable evidence of proper utilization of installments released earlier\",\r\n      \"Depositing a performance security\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 230(10) (Grants-in-aid).<\/b><br>The release of the last installment of the Annual Grant must be conditional upon the Grantee Institution <b>providing reasonable evidence of proper utilization of installments released earlier<\/b>. (Where Central Financial Assistance is sanctioned, the grant is released in one installment on complete evidence of achieving objectives and expenditure supported by an Audited Statement, and no Utilization Certificate is required.)<br><br>(a), (b) and (d) are not the condition for release of the last installment.\"\r\n  },\r\n\r\n  {\r\n    id: 307,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, before a Grant is released, the members of the Executive Committee of the Grantee are required to execute Bonds binding themselves jointly and severally. On breach of the conditions of the Bond, the signatories are liable to refund to the President of India the whole or part of the Grant with interest at:\",\r\n    options: [\r\n      \"Twelve per cent per annum\",\r\n      \"Six per cent per annum\",\r\n      \"Eighteen per cent per annum\",\r\n      \"Ten per cent per annum\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 231(2)(iv) (Grants-in-aid \u2014 execution of Bonds).<\/b><br>On failing to comply with, or committing breach of, the conditions of the Bond, the signatories are jointly and severally liable to refund to the President of India the whole or part of the Grant <b>with interest at ten per cent per annum<\/b>, or the sum specified under the Bond; the stamp duty for the Bond is borne by the Government.<br><br>The distractors alter the rate; the Bond interest rate is ten per cent per annum.\"\r\n  },\r\n\r\n  {\r\n    id: 308,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"In terms of the General Financial Rules, 2017, the requirement of execution of a Bond by the members of the Executive Committee of the Grantee before release of a Grant does NOT apply to:\",\r\n    options: [\r\n      \"Quasi-Government Institutions, Central Autonomous Organisations and Institutions whose budget is approved by the Government\",\r\n      \"Voluntary organisations and NGOs of every kind\",\r\n      \"Co-operative societies receiving recurring grants\",\r\n      \"Educational institutions receiving scholarships\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 231(3) (Grants-in-aid \u2014 execution of Bonds).<\/b><br>Execution of the Bond will not apply to <b>Quasi-Government Institutions, Central Autonomous Organisations and Institutions whose budget is approved by the Government<\/b>.<br><br>(b), (c) and (d) are not the institutions exempted from executing the Bond.\"\r\n  },\r\n\r\n  {\r\n    id: 309,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, where any Grant and\/or loan is given for a specific purpose to an Institution or Organisation (not being a foreign State or international body), the authority competent under the Comptroller and Auditor General's (DPC) Act, 1971 to scrutinise the procedures by which the sanctioning authority satisfies itself as to fulfilment of conditions, with a right of access to the books and accounts, is the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Internal Finance Wing of the sanctioning Ministry\",\r\n      \"Chartered Accountant chosen by the institution\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 232 (Grants-in-aid).<\/b><br>The <b>Comptroller and Auditor General is competent under Section 15(1) of the CAG's (DPC) Act, 1971<\/b> to scrutinise the procedures by which the sanctioning authority satisfies itself as to the fulfilment of conditions of such grants\/loans, and shall have a right of access to the books and accounts of the institution\/organisation.<br><br>(a), (c) and (d) are not the authority conferred this power under Section 15(1).\"\r\n  },\r\n\r\n  {\r\n    id: 310,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of the time schedule for autonomous bodies, the approved and authenticated annual accounts are required to be made available by the Autonomous Body to the concerned Audit Office, for commencement of audit, by:\",\r\n    options: [\r\n      \"31st October\",\r\n      \"31st December\",\r\n      \"30th June\",\r\n      \"30th September\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 236 (Time Schedule for submission of annual accounts).<\/b><br>The approved and authenticated annual accounts are to be made available by the Autonomous Body to the concerned Audit Office, and audit commenced, by <b>30th June<\/b>. The final Separate Audit Report with audit certificate issues by 31st October, and the Annual Report and Audited Accounts are laid before Parliament by 31st December.<br><br>(a) and (b) are the later milestones; (d) is not a prescribed date.\"\r\n  },\r\n\r\n  {\r\n    id: 311,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of the time schedule for autonomous bodies, the Annual Report and Audited Accounts are required to be submitted to the Nodal Ministry, for being laid on the Table of Parliament, by:\",\r\n    options: [\r\n      \"31st October\",\r\n      \"30th June\",\r\n      \"30th September\",\r\n      \"31st December\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 236 (Time Schedule for submission of annual accounts).<\/b><br>The Annual Report and Audited Accounts are to be submitted to the Nodal Ministry, for being laid on the Table of Parliament, by <b>31st December<\/b> (annual accounts made available for audit by 30th June; final SAR by 31st October).<br><br>(b) and (a) are the earlier milestones; (c) is not a prescribed date.\"\r\n  },\r\n\r\n  {\r\n    id: 312,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of non-recurring Grants to an Institution or Organisation, the certificate of actual utilization of the Grants received for the purpose for which it was sanctioned is required to be insisted upon in the Form:\",\r\n    options: [\r\n      \"GFR 12-A\",\r\n      \"GFR 12-C\",\r\n      \"GFR 15\",\r\n      \"GFR 19\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 238(1) (Utilization Certificates).<\/b><br>In respect of non-recurring Grants, a certificate of actual utilization of the Grants for the sanctioned purpose in <b>Form GFR 12-A<\/b> should be insisted upon in the sanction order.<br><br>(b) GFR 12-C is the State Government's UC for a Central Scheme; (c) GFR 15 is a loan undertaking; (d) GFR 19 relates to assets.\"\r\n  },\r\n\r\n  {\r\n    id: 313,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of non-recurring Grants to an Institution or Organisation, the Utilization Certificate is required to be submitted within:\",\r\n    options: [\r\n      \"Six months of the closure of the financial year\",\r\n      \"Twelve months of the closure of the financial year\",\r\n      \"Nine months of the closure of the financial year\",\r\n      \"Eighteen months of the closure of the financial year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 238(1) (Utilization Certificates).<\/b><br>The Utilization Certificate should be submitted <b>within twelve months of the closure of the financial year<\/b> by the Institution\/Organisation concerned; where it is not received in time, the Ministry\/Department is at liberty to blacklist the grantee from future support.<br><br>The distractors alter the period; the UC for non-recurring grants is due within twelve months of closure of the financial year.\"\r\n  },\r\n\r\n  {\r\n    id: 314,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of recurring Grants, the release of Grants-in-aid in excess of a specified proportion of the total amount sanctioned for the subsequent financial year shall be done only after the utilisation certificate and the annual audited statement of the preceding year are submitted to the Ministry's satisfaction. That proportion is:\",\r\n    options: [\r\n      \"Fifty per cent\",\r\n      \"Ninety per cent\",\r\n      \"Seventy-five per cent\",\r\n      \"Sixty per cent\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 238(2) (Utilization Certificates).<\/b><br>For recurring Grants, release in excess of <b>seventy-five per cent<\/b> of the total amount sanctioned for the subsequent financial year is done only after the utilisation certificate and the annual audited statement of the preceding year are submitted to the Ministry's satisfaction (subsequent release requires at least a provisional UC of the preceding year).<br><br>The distractors alter the proportion, which is seventy-five per cent.\"\r\n  },\r\n\r\n  {\r\n    id: 315,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, utilization certificates need not be furnished in respect of Grants-in-aid or Central Financial Assistance where the grant is made as:\",\r\n    options: [\r\n      \"A non-recurring grant for a special purpose\",\r\n      \"A recurring grant to a private organisation\",\r\n      \"A grant to an educational institution for scholarships\",\r\n      \"Reimbursement of expenditure already incurred on the basis of duly audited accounts\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 238(3) (Utilization Certificates).<\/b><br>Utilization certificates need not be furnished where the Grants-in-aid\/CFA are made as <b>reimbursement of expenditure already incurred on the basis of duly audited accounts<\/b>; in such cases the sanction letter should specify that Utilization Certificates will not be necessary.<br><br>(b), (a) and (c) are ordinary grant situations that do require a Utilization Certificate.\"\r\n  },\r\n\r\n  {\r\n    id: 316,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in the case of Private and Voluntary Organisations receiving recurring Grants-in-aid of Rupees fifty lakhs and above, the Annual Reports and Audited Accounts should be laid on the Table of the House within:\",\r\n    options: [\r\n      \"Nine months of the close of the succeeding financial year of the Grantee Organisation\",\r\n      \"Six months of the close of the succeeding financial year of the Grantee Organisation\",\r\n      \"Twelve months of the close of the succeeding financial year of the Grantee Organisation\",\r\n      \"Three months of the close of the succeeding financial year of the Grantee Organisation\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 238(5) (Utilization Certificates).<\/b><br>For Private and Voluntary Organisations receiving recurring Grants-in-aid of Rupees fifty lakhs and above, the Annual Reports and Audited Accounts should be laid on the Table of the House <b>within nine months of the close of the succeeding financial year<\/b> of the Grantee Organisation. (For recurring grants from Rupees ten lakhs to less than Rupees fifty lakhs, a statement of funds and purpose is included in the Ministry's Annual Report.)<br><br>The distractors alter the period; the accounts are laid within nine months of the close of the succeeding financial year.\"\r\n  },\r\n\r\n  {\r\n    id: 317,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, when Central Grants are given to State Governments for implementation of a Central Scheme, the Utilization Certificate submitted by the State Government in respect of the Scheme is in the format:\",\r\n    options: [\r\n      \"GFR 12-A\",\r\n      \"GFR 12-C\",\r\n      \"GFR 15\",\r\n      \"GFR 32\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 239 (State Government to submit Utilization Certificate for Grants-in-aid relating to Scheme).<\/b><br>When Central Grants are given to State Governments for implementing a Central Scheme, the Utilization Certificate is submitted by the State Government in <b>format GFR 12-C<\/b>, countersigned by the Administrative Secretary of the Division regulating the Scheme or the Finance Secretary.<br><br>(a) GFR 12-A is for non-recurring grants to an institution; (c) GFR 15 and (d) GFR 32 are loan undertakings.\"\r\n  },\r\n\r\n  {\r\n    id: 318,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in the case of schemes covered under Direct Benefit Transfer, where the fund flow is directly from the Central Government to the beneficiaries, the document that may be treated as a Utilization Certificate is:\",\r\n    options: [\r\n      \"The audited statement of accounts of the implementing agency\",\r\n      \"A certificate in Form GFR 12-A submitted by the beneficiaries\",\r\n      \"The intimation from the bank\/National Payments Corporation of India (Aadhaar Payment Bridge) regarding deposit of funds in the beneficiaries' bank accounts\",\r\n      \"A performance-cum-achievement report of the State Government\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 241 (Utilisation Certificate in case of Direct Benefit Transfer Scheme).<\/b><br>For DBT schemes, the <b>intimation from the bank\/National Payments Corporation of India (Aadhaar Payment Bridge) regarding deposit of the funds in the beneficiaries' bank accounts<\/b>, generated per the procedure prescribed by the Controller General of Accounts, may be treated as a Utilization Certificate.<br><br>(a), (b) and (d) are not what is treated as the UC in DBT schemes.\"\r\n  },\r\n\r\n  {\r\n    id: 319,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of Grantee Institutions, achievement-cum-performance reports should be submitted soon after the end of the financial year, and in any case not later than:\",\r\n    options: [\r\n      \"Nine months after the close of the financial year\",\r\n      \"Three months after the close of the financial year\",\r\n      \"Twelve months after the close of the financial year\",\r\n      \"Six months after the close of the financial year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 242(2)(i) (Submission of Achievement-cum-Performance Reports).<\/b><br>Grantee Institutions\/Organisations should submit performance-cum-achievement reports soon after the end of the financial year, and in any case <b>not later than six months after the close of the financial year<\/b>.<br><br>The distractors alter the period; the outer limit is six months after the close of the financial year.\"\r\n  },\r\n\r\n  {\r\n    id: 320,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in the case of recurring Grants, the sanctioning authority may dispense with the submission of performance-cum-achievement reports (relying instead on Utilization Certificates and other information) where the Grants-in-aid do not exceed:\",\r\n    options: [\r\n      \"Rupees twenty-five lakhs\",\r\n      \"Rupees ten lakhs\",\r\n      \"Rupees fifty lakhs\",\r\n      \"Rupees five crore\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 242(2)(iii) (Submission of Achievement-cum-Performance Reports).<\/b><br>For recurring Grants, submission of achievement-cum-performance reports is usually insisted upon; however, where the Grants-in-aid do not exceed <b>Rupees twenty-five lakhs<\/b>, the sanctioning authority may dispense with them and instead rely on the Utilization Certificates and other information available.<br><br>The distractors alter the threshold, which is Rupees twenty-five lakhs.\"\r\n  },\r\n\r\n  {\r\n    id: 321,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, the Annual Reports and Audited Statements of Accounts of Autonomous Organisations are required to be laid on the Table of Parliament where the organisation is receiving grants of:\",\r\n    options: [\r\n      \"Rupees fifty lakhs and above\",\r\n      \"Rupees two crore and above\",\r\n      \"Rupees five crore and above\",\r\n      \"Rupees ten lakhs and above\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 242(2)(iv)(a) (Submission of Achievement-cum-Performance Reports).<\/b><br>The Annual Reports and Audited Statements of Accounts of Autonomous Organisations receiving grants of <b>Rupees two crore and above<\/b> are required to be laid on the Table of Parliament; in such cases the Ministries\/Departments need not incorporate performance-cum-achievement reports in their Annual Reports.<br><br>The distractors alter the threshold, which is Rupees two crore and above.\"\r\n  },\r\n\r\n  {\r\n    id: 322,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of loans of public moneys sanctioned by the Central Government, the nodal division in the Ministry of Finance to finalise the terms and conditions of loans is the:\",\r\n    options: [\r\n      \"Department of Expenditure\",\r\n      \"Controller General of Accounts\",\r\n      \"Budget Division, Department of Economic Affairs\",\r\n      \"Controller of Aid Accounts and Audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 247(2) (Nodal Division in Ministry of Finance).<\/b><br>The <b>Budget Division, Department of Economic Affairs, Ministry of Finance<\/b> shall be the nodal division to finalise the terms and conditions of loans by the Central Government.<br><br>(a), (b) and (d) are not the nodal division for finalising loan terms and conditions.\"\r\n  },\r\n\r\n  {\r\n    id: 323,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, every sanction of a loan issued by a Department of the Central Government or an Administrator of a Union Territory is required to include a certificate to the effect that the sanction is in accordance with the rules or principles prescribed by the Ministry of Finance, and that:\",\r\n    options: [\r\n      \"The security offered has been valued by the Reserve Bank of India\",\r\n      \"The loan has been approved by the Comptroller and Auditor General\",\r\n      \"The borrower has furnished a bid securing declaration\",\r\n      \"The rate of interest and the period of repayment have been fixed with the approval of the Ministry of Finance\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 248.<\/b><br>All loan sanctions shall include a certificate that the same is in accordance with the rules\/principles prescribed by the Ministry of Finance and that <b>the rate of interest on the loan and the period of repayment have been fixed with the approval of the Ministry of Finance<\/b>.<br><br>(b), (a) and (c) are not part of the certificate required in the loan sanction.\"\r\n  },\r\n\r\n  {\r\n    id: 324,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of loans of public moneys, a specific term is to be fixed which shall be as short as possible, within which each loan has to be fully repaid with interest. This term may, in very special cases, extend to:\",\r\n    options: [\r\n      \"Thirty years\",\r\n      \"Twenty years\",\r\n      \"Twenty-five years\",\r\n      \"Fifteen years\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 250(1)(i) (General conditions for regulating all loans).<\/b><br>A specific term shall be fixed, as short as possible, within which each loan has to be fully repaid with interest; the term may, in very special cases, extend to <b>thirty years<\/b>.<br><br>The distractors alter the maximum; in very special cases the term may extend to thirty years.\"\r\n  },\r\n\r\n  {\r\n    id: 325,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of loans of public moneys, the term of the loan (within which it must be repaid) is to be calculated from the date on which the loan is:\",\r\n    options: [\r\n      \"First sanctioned by the competent authority\",\r\n      \"Completely drawn or declared by competent authority to be closed\",\r\n      \"First applied for by the borrower\",\r\n      \"Credited to the Consolidated Fund of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 250(1)(ii) (General conditions for regulating all loans).<\/b><br>The term of the loan is to be calculated from the date on which the loan is <b>completely drawn or declared by competent authority to be closed<\/b>.<br><br>(a), (c) and (d) are not the reference points for calculating the term of the loan.\"\r\n  },\r\n\r\n  {\r\n    id: 326,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of loans of public moneys, where the payment of an installment is in advance of the due date by a specified number of days or less, interest for the full period (half-year or full year, as the case may be) shall be payable. That number of days is:\",\r\n    options: [\r\n      \"Seven days\",\r\n      \"Thirty days\",\r\n      \"Fourteen days\",\r\n      \"Ten days\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 250(1)(iv) (General conditions for regulating all loans).<\/b><br>Where the payment of an installment is in advance of the due date by <b>fourteen days or less<\/b>, interest for the full period (half-year or full year, as the case may be) shall be payable.<br><br>The distractors alter the number of days; the threshold is fourteen days or less.\"\r\n  },\r\n\r\n  {\r\n    id: 327,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of loans of public moneys, where the due date of repayment of an installment of principal or interest falls on a Sunday or a public holiday, the position is that:\",\r\n    options: [\r\n      \"The installment stands forfeited if not paid on the exact due date\",\r\n      \"Interest is charged for the intervening holidays in every case\",\r\n      \"The payment must invariably be made on the immediately preceding working day\",\r\n      \"Payment made on the next working day following the holiday is regarded as payment on the due date, and no interest is charged for the day(s) of postponement\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 250(1)(v) (General conditions for regulating all loans).<\/b><br>When the due date falls on a Sunday or public holiday, <b>payment made on the next working day following the holiday is regarded as payment on the due date, and no interest is charged for the day(s) of postponement<\/b>. Exception: if the installment is payable on 31st March and that is a public holiday, recoveries are made on the immediately preceding working day.<br><br>(b), (a) and (c) misstate the treatment of due dates falling on holidays.\"\r\n  },\r\n\r\n  {\r\n    id: 328,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"In terms of the General Financial Rules, 2017, before a loan is sanctioned to certain parties, it must be ensured that the security offered is adequate and that its value is at least above the amount of the loan by:\",\r\n    options: [\r\n      \"Thirty-three and one-third per cent\",\r\n      \"Twenty-five per cent\",\r\n      \"Ten per cent\",\r\n      \"Fifty per cent\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 250(3)(iii) (General conditions for regulating all loans).<\/b><br>It shall be ensured that the security offered is adequate and that its value is <b>at least thirty-three and one-third per cent above the amount of the loan<\/b>; the applicant must satisfy both financial soundness and adequacy of security before a loan is sanctioned.<br><br>The distractors alter the margin; the security must exceed the loan by at least thirty-three and one-third per cent.\"\r\n  },\r\n\r\n  {\r\n    id: 329,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in the calculation of interest on a loan of public moneys, the rule is that a loan shall bear interest for:\",\r\n    options: [\r\n      \"Both the day of payment and the day of repayment\",\r\n      \"The day of payment but not for the day of repayment\",\r\n      \"Neither the day of payment nor the day of repayment\",\r\n      \"The day of repayment but not for the day of payment\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 252(2) (Interest on Loans).<\/b><br>A loan shall bear interest <b>for the day of payment but not for the day of repayment<\/b>; interest for a period shorter than a complete year is calculated as (number of days \u00d7 yearly rate) \/ 365 (366 in a leap year).<br><br>(a), (c) and (d) misstate the day-of-payment\/day-of-repayment rule.\"\r\n  },\r\n\r\n  {\r\n    id: 330,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of loans of public moneys, with regard to the grant of a moratorium, which one of the following is correct?\",\r\n    options: [\r\n      \"A moratorium may be granted both for repayment of principal and for payment of interest as a matter of course\",\r\n      \"No moratorium of any kind may be granted in any case\",\r\n      \"A suitable period of moratorium towards repayment may be agreed to in individual cases, but no moratorium shall ordinarily be allowed in respect of interest payable on loans\",\r\n      \"A moratorium may be granted only for interest, and never for repayment of principal\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 253(3) (Procedure for recovery of loans and grant of moratorium).<\/b><br>A suitable period of moratorium towards repayment may be agreed to in individual cases having regard to the projects for which the loans are utilized; however, <b>no moratorium shall ordinarily be allowed in respect of interest payable on loans<\/b>.<br><br>(a), (b) and (d) misstate the moratorium rule.\"\r\n  },\r\n\r\n  {\r\n    id: 331,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of loans to State\/UT Governments, Local Bodies and Public Sector Undertakings, where the normal rate of interest is considered too high and a concession is justified, the concession shall take the form of:\",\r\n    options: [\r\n      \"A waiver of the principal amount of the loan\",\r\n      \"A reduction in the rate of interest charged on the loan\",\r\n      \"An extension of the repayment period beyond thirty years\",\r\n      \"A direct subsidy debitable to the grants of the sanctioning authority, with interest paid by the borrower at normal rates in the first instance\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 254(1) (Loans to State and Union Territory Governments, Local Bodies, etc.).<\/b><br>Where the normal rate is considered too high and a concession is justified, the concession shall take the form of a <b>direct subsidy debitable to the grants of the sanctioning authority<\/b>; interest shall, however, be paid by the borrower in the first instance at the normal rates, and the subsidy claimed separately.<br><br>(b), (a) and (c) misstate the form the concession must take.\"\r\n  },\r\n\r\n  {\r\n    id: 332,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"As per the General Financial Rules, 2017, in the case of a loan to a wholly Government-owned company, a written undertaking is required to be obtained at the time of sanctioning the loan in the Form:\",\r\n    options: [\r\n      \"GFR 15\",\r\n      \"GFR 12-A\",\r\n      \"GFR 12-C\",\r\n      \"GFR 16\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 255(2)(ii).<\/b><br>A written undertaking in <b>Form GFR 15<\/b> shall be obtained from a wholly Government-owned company at the time of sanctioning the loan; the sanction states that such an undertaking would be obtained before drawal, and the Drawing Officer records a certificate to that effect in the bill.<br><br>(b) GFR 12-A and (c) GFR 12-C are Utilization Certificates; (d) GFR 16 is the transfer-of-charge report.\"\r\n  },\r\n\r\n  {\r\n    id: 333,\r\n    chapter: \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    question: \"Under the General Financial Rules, 2017, in the case of loans to wholly-owned Government Companies, a written undertaking that the fixed assets of the company shall not be hypothecated without prior approval of the Government is required to be obtained in the Form:\",\r\n    options: [\r\n      \"GFR 15\",\r\n      \"GFR 32\",\r\n      \"GFR 12-A\",\r\n      \"GFR 20\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 256 (Undertaking to be obtained from wholly owned Government Companies).<\/b><br>In the case of loans to wholly-owned Government Companies, a written undertaking that the <b>fixed assets of the company shall not be hypothecated without prior approval of the Government<\/b> shall be obtained in <b>Form GFR 32<\/b>; no stamp duty need be paid on these written undertakings.<br><br>(a) GFR 15 is the general loan undertaking; (c) GFR 12-A is a Utilization Certificate; (d) GFR 20 is the PLI record.\"\r\n  },\r\n\r\n  {\r\n    id: 334,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, projects or schemes of the Government of India to be implemented through external aid received from multilateral or bilateral funding agencies are required to be:\",\r\n    options: [\r\n      \"Kept outside the budget as they are financed by foreign agencies\",\r\n      \"Approved solely by the Reserve Bank of India\",\r\n      \"Shown in the budget proposals approved annually by Parliament\",\r\n      \"Sanctioned only by the concerned State Governments\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 264(1).<\/b><br>Projects or schemes to be implemented through external aid receipt from multilateral or bilateral funding agencies shall be <b>shown in the budget proposals approved annually by Parliament<\/b>.<br><br>(a), (b) and (d) contradict the requirement of budgetary inclusion and parliamentary approval.\"\r\n  },\r\n\r\n  {\r\n    id: 335,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in the financing of externally aided projects, bilateral funding and multilateral funding are distinguished on the basis that:\",\r\n    options: [\r\n      \"Bilateral funding is a grant, whereas multilateral funding is always a loan\",\r\n      \"Bilateral funding is always in Indian Rupees, whereas multilateral funding is always in US Dollars\",\r\n      \"Bilateral funding is routed through State Governments, whereas multilateral funding is routed through the Reserve Bank of India\",\r\n      \"Bilateral funding finances specific projects under Government-to-Government agreements, whereas multilateral funding is by agencies such as the World Bank under agreements between the borrower Government of India and the agency\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 264(2).<\/b><br><b>Bilateral funding<\/b> finances specific project(s) under Government-to-Government agreement(s); <b>multilateral funding<\/b> is by Multi-Lateral Funding Agencies, such as the World Bank, under agreement(s) between the borrower (Government of India) and the agency.<br><br>(b), (a) and (c) misstate the distinction between bilateral and multilateral funding.\"\r\n  },\r\n\r\n  {\r\n    id: 336,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of externally aided projects, the nodal agency to execute the legal agreement for loans or grants from external funding agencies is the:\",\r\n    options: [\r\n      \"Department of Economic Affairs, Ministry of Finance\",\r\n      \"Department of Expenditure, Ministry of Finance\",\r\n      \"Controller General of Accounts\",\r\n      \"Reserve Bank of India\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 264(3).<\/b><br>The <b>Department of Economic Affairs, Ministry of Finance<\/b>, as the nodal agency, shall execute the legal agreement for loans or grants from external funding agencies.<br><br>(b), (c) and (d) are not the nodal agency for executing external loan\/grant agreements.\"\r\n  },\r\n\r\n  {\r\n    id: 337,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of externally aided projects, although the nodal agency executes the legal agreements, grant agreements for a particular purpose may also be executed by the beneficiary Ministries or Departments with the approval of the Ministry of Finance, Department of Economic Affairs. That purpose is:\",\r\n    options: [\r\n      \"Repayment of principal\",\r\n      \"Technical Assistance\",\r\n      \"Payment of interest on external loans\",\r\n      \"Direct payment to contractors\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 264(3).<\/b><br>Grant agreements for <b>Technical Assistance<\/b> can also be executed by the beneficiary Ministries or Departments, with the approval of the Ministry of Finance, Department of Economic Affairs.<br><br>(a), (c) and (d) are not the category of agreement that beneficiary Ministries may execute.\"\r\n  },\r\n\r\n  {\r\n    id: 338,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of externally aided projects, the office responsible for implementing the financial covenants laid down in the agreements executed between Departments of the Government of India and the external funding agencies is the:\",\r\n    options: [\r\n      \"Office of the Comptroller and Auditor General\",\r\n      \"Office of the Controller General of Accounts\",\r\n      \"Office of the Controller of Aid Accounts and Audit, Department of Economic Affairs\",\r\n      \"Budget Division of the Ministry of Finance\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 264(4).<\/b><br>The <b>Office of the Controller of Aid Accounts and Audit (CAAA), Department of Economic Affairs, Ministry of Finance<\/b>, is responsible for implementing the financial covenants in the agreements; a copy of all such agreements is sent to it.<br><br>(a), (b) and (d) are not the office charged with implementing the financial covenants.\"\r\n  },\r\n\r\n  {\r\n    id: 339,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, external aid flowing from a Funding Agency in foreign currency or Indian Rupees is received by the Reserve Bank of India, Mumbai, which then remits the rupee equivalent to the account of the Controller of Aid Accounts and Audit at the:\",\r\n    options: [\r\n      \"State Bank of India, Mumbai\",\r\n      \"Reserve Bank of India, Central Accounts Section, Nagpur\",\r\n      \"Reserve Bank of India, Mumbai\",\r\n      \"Reserve Bank of India, New Delhi\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 265 (Currency of external aid).<\/b><br>The external aid is received by the <b>Reserve Bank of India, Mumbai<\/b>, which remits the rupee equivalent to the account of the Controller of Aid Accounts and Audit at the <b>Reserve Bank of India, New Delhi<\/b>.<br><br>(b) handles Inter-Government releases to States; (a) and (c) are not the account location for CAAA remittances.\"\r\n  },\r\n\r\n  {\r\n    id: 340,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in the accounting of external aid, the remittances of external aid received through the Reserve Bank of India are accounted as external loan or grant receipts in the:\",\r\n    options: [\r\n      \"Consolidated Fund of India\",\r\n      \"Public Account of India\",\r\n      \"Contingency Fund of India\",\r\n      \"Reserve Fund of the Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 265 (Currency of external aid).<\/b><br>The remittances shall be accounted as external loan\/Grant receipts in the <b>Consolidated Fund of India<\/b>.<br><br>(b), (c) and (d) are not where external loan\/grant receipts are accounted.\"\r\n  },\r\n\r\n  {\r\n    id: 341,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in the accounting of external assistance, cash grants, as distinct from commodity grant or other assistance in kind received from external sources, shall be accounted for only by the:\",\r\n    options: [\r\n      \"Concerned administrative Ministry or Department\",\r\n      \"Office of the Controller of Aid Accounts and Audit, Department of Economic Affairs\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Budget Division of the Ministry of Finance\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 266 (Accounting of Cash grants).<\/b><br>Cash grants, as distinct from commodity grant or other assistance in kind, shall be accounted for only by the <b>office of the Controller of Aid Accounts and Audit, Department of Economic Affairs<\/b>.<br><br>(a), (c) and (d) are not charged with accounting cash grants.\"\r\n  },\r\n\r\n  {\r\n    id: 342,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, for release of external aid amounts during the year to the respective Project Implementing Agencies, the administrative Ministries or Departments are required to make provision of funds in their Detailed Demands for Grants under the relevant head of account as:\",\r\n    options: [\r\n      \"'Charged Expenditure'\",\r\n      \"'Grants-in-aid General'\",\r\n      \"'External Aided Component'\",\r\n      \"'Aid Materials and Equipment'\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 267 (Procedure for withdrawal).<\/b><br>Administrative Ministries\/Departments shall make provision of funds under the relevant head of account as <b>'External Aided Component'<\/b> in their Detailed Demands for Grants for release of external aid amounts to the Project Implementing Agencies.<br><br>(a), (b) and (d) are not the head under which the external aid component is provided.\"\r\n  },\r\n\r\n  {\r\n    id: 343,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in the withdrawal of funds from the loan or grant account of an externally aided project, the two main procedures laid down are:\",\r\n    options: [\r\n      \"The Advertised Tender procedure and the Auction procedure\",\r\n      \"The Revolving Fund procedure and the Escrow Account procedure\",\r\n      \"The Cash grant procedure and the Commodity grant procedure\",\r\n      \"The Reimbursement procedure and the Direct Payment procedure\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 267 (Procedure for withdrawal).<\/b><br>There are mainly two procedures for withdrawal of funds from the loan or grant account: the <b>Reimbursement procedure<\/b> and the <b>Direct Payment procedure<\/b>.<br><br>(b), (a) and (c) are not the two main withdrawal procedures.\"\r\n  },\r\n\r\n  {\r\n    id: 344,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, under the Reimbursement procedure for withdrawal of funds for an externally aided project, the Project Implementing Agency:\",\r\n    options: [\r\n      \"Initially spends or incurs expenditure and subsequently claims the amount from the Funding Agency through the office of the Controller of Aid Accounts and Audit\",\r\n      \"Receives the entire loan amount in advance before incurring any expenditure\",\r\n      \"Is paid directly by the Funding Agency to its contractors before any expenditure\",\r\n      \"Recovers the amount directly from the Consolidated Fund without any claim\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 267(1) (Reimbursement procedure).<\/b><br>Under the reimbursement procedure, the Project Implementing Agency shall <b>initially spend or incur expenditure and subsequently claim the amount from the Funding Agency through the office of the Controller of Aid Accounts and Audit<\/b>; the remittances are accounted as External Loan\/Grant receipt in the Consolidated Fund of India.<br><br>(b), (c) and (d) describe advance or direct-payment mechanisms, not reimbursement.\"\r\n  },\r\n\r\n  {\r\n    id: 345,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, under the 'Reimbursement through Special Account' (Revolving Fund Scheme) for an externally aided project, the Funding Agency disburses, as an initial advance to the Government of India, the estimated expenditure of:\",\r\n    options: [\r\n      \"Six months for the projects\",\r\n      \"Four months for the projects\",\r\n      \"Three months for the projects\",\r\n      \"Twelve months for the projects\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 267(1)(i) (Reimbursement through Special Account \u2014 Revolving Fund Scheme).<\/b><br>Under the Revolving Fund Scheme, the Funding Agency disburses the estimated expenditure of <b>four months<\/b> for the projects as initial advance to the Government of India under the respective loan\/credit\/grant agreement.<br><br>The distractors alter the period; the initial advance is for four months' estimated expenditure.\"\r\n  },\r\n\r\n  {\r\n    id: 346,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, under the Revolving Fund Scheme for an externally aided project, the initial deposit withdrawn from the Funding Agency is designated in:\",\r\n    options: [\r\n      \"Indian Rupees\",\r\n      \"Special Drawing Rights\",\r\n      \"US Dollars\",\r\n      \"The currency of the bilateral donor\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 267(1)(i) (Reimbursement through Special Account).<\/b><br>The initial deposit is designated in <b>US Dollars<\/b> and is received by the Reserve Bank of India, Mumbai, with the Rupee equivalent passed on to the Controller of Aid Accounts and Audit through Government Foreign Transaction (GFT) advice.<br><br>The distractors misstate the currency of the initial deposit under the Revolving Fund Scheme.\"\r\n  },\r\n\r\n  {\r\n    id: 347,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in the Revolving Fund Scheme for an externally aided project, the loan-wise proforma account for liquidation of the advance received from the Funding Agency is maintained by the:\",\r\n    options: [\r\n      \"Reserve Bank of India, Central Accounts Section, Nagpur\",\r\n      \"Controller of Aid Accounts and Audit\",\r\n      \"Chief Controller of Accounts, Ministry of Finance\",\r\n      \"Reserve Bank of India, Mumbai\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 267(1)(i) (Reimbursement through Special Account).<\/b><br>The <b>Reserve Bank of India, Mumbai<\/b> shall maintain a loan-wise proforma account for liquidation of the advance received from the Funding Agency.<br><br>(b), (a) and (c) have other roles in the fund-flow cycle but do not maintain this proforma account.\"\r\n  },\r\n\r\n  {\r\n    id: 348,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, under the 'Reimbursement outside Special Account' method for an externally aided project, the Controller of Aid Accounts and Audit sends the reimbursement claims received from the Project Implementing Agency:\",\r\n    options: [\r\n      \"Direct to the Funding Agency, after checking the eligibility aspect\",\r\n      \"To the State Government for sanction\",\r\n      \"To Parliament for approval\",\r\n      \"To the contractor for direct settlement\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 267(1)(ii) (Reimbursement outside Special Account).<\/b><br>Where there is no provision for a Special Account or its balance is 'Nil', the Controller of Aid Accounts and Audit shall send the reimbursement claims <b>direct to the Funding Agency after checking the eligibility aspect<\/b>; the Funding Agency then disburses to the borrower's account with the RBI, Mumbai.<br><br>(b), (c) and (d) misstate the routing of claims under this method.\"\r\n  },\r\n\r\n  {\r\n    id: 349,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, under the Direct Payment Procedure for an externally aided project, the Funding Agency, on the request of the Project Implementing Agency received through the Controller of Aid Accounts and Audit:\",\r\n    options: [\r\n      \"Pays the entire loan amount to the State Government in advance\",\r\n      \"Directly pays the contractor, supplier or consultant from the loan, credit or grant account\",\r\n      \"Credits the amount to the Contingency Fund of India\",\r\n      \"Reimburses the Project Implementing Agency after it has spent the money\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 267(2) (Direct Payment Procedure).<\/b><br>Under the Direct Payment Procedure, the Funding Agency, on the request of the Project Implementing Agency (through the CAAA) and supported by relevant documents, shall <b>directly pay the contractor, supplier or consultant from the loan\/credit\/grant account<\/b>.<br><br>(d) describes reimbursement; (a) and (c) misstate the direct-payment mechanism.\"\r\n  },\r\n\r\n  {\r\n    id: 350,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in the fund flow for State projects financed from external aid under the Reimbursement procedure, the disbursements consolidated State-wise by the Controller of Aid Accounts and Audit are sent, for release of funds to the respective State Governments, to the:\",\r\n    options: [\r\n      \"Budget Division of the Department of Economic Affairs\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Plan Finance Division of the Department of Expenditure, Ministry of Finance\",\r\n      \"Reserve Bank of India, Mumbai\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 268(2) (Fund flow for State Projects under Reimbursement Procedure).<\/b><br>The disbursements are consolidated State-wise by the Controller of Aid Accounts and Audit and the details sent to the <b>Plan Finance Division of the Department of Expenditure, Ministry of Finance<\/b>, which issues sanctions for actual release to each State.<br><br>(a), (b) and (d) are not the division that receives the consolidated details for release to States.\"\r\n  },\r\n\r\n  {\r\n    id: 351,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in the fund flow for State projects under the Reimbursement procedure, the Inter-Government (IG) Advice for effecting the release to the concerned State Governments is issued by the office of the Chief Controller of Accounts, Ministry of Finance, to the:\",\r\n    options: [\r\n      \"Reserve Bank of India, New Delhi\",\r\n      \"Reserve Bank of India, Mumbai\",\r\n      \"State Bank of India, Nagpur\",\r\n      \"Reserve Bank of India, Central Accounts Section, Nagpur\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 268(2) (Fund flow for State Projects under Reimbursement Procedure).<\/b><br>The office of the Chief Controller of Accounts, Ministry of Finance, issues the Inter-Government (IG) Advice to the <b>Reserve Bank of India, Central Accounts Section, Nagpur<\/b>, for effecting the release; the State Government's account maintained there is credited, completing the cycle.<br><br>(b), (a) and (c) are not the office to which the IG Advice for State releases is issued.\"\r\n  },\r\n\r\n  {\r\n    id: 352,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in the fund flow for State projects under the Direct Payment Procedure, the Controller of Aid Accounts and Audit works out the Rupee equivalent of the Direct Payment based on the:\",\r\n    options: [\r\n      \"Reserve Bank of India buying rate applicable for the value date on which the Direct Payment was made\",\r\n      \"Historical cost of the imported goods\",\r\n      \"Reserve Bank of India selling rate on the date of consolidation\",\r\n      \"Average exchange rate for the financial year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 268(3) (Fund flow for State Projects under Direct Payment Procedure).<\/b><br>The Controller of Aid Accounts and Audit works out the Rupee equivalent of the Direct Payment based on the <b>Reserve Bank of India buying rate applicable for the value date on which the Direct Payment was made<\/b>.<br><br>(b), (c) and (d) misstate the basis for computing the Rupee equivalent.\"\r\n  },\r\n\r\n  {\r\n    id: 353,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in the fund flow for Central or Centrally sponsored projects financed from external aid, the funds are required to be released to the Project Implementing Agency, with reference to the expenditure incurred by it, by the administrative Ministry or Department within:\",\r\n    options: [\r\n      \"Four weeks\",\r\n      \"Six weeks\",\r\n      \"Eight weeks\",\r\n      \"Twelve weeks\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 269 (Fund flow for Central or Centrally sponsored Projects).<\/b><br>The respective Ministry\/Department gets EAP funds under a separate budget head when Demands for Grants are passed; the funds shall be released to the Project Implementing Agency <b>within six weeks<\/b> by the administrative Ministry\/Department with reference to the expenditure incurred.<br><br>The distractors alter the period; the release is within six weeks.\"\r\n  },\r\n\r\n  {\r\n    id: 354,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in an externally aided project where the loan is negotiated directly by a particular Public Sector Undertaking or Financial Institution, the position regarding fund flow is that:\",\r\n    options: [\r\n      \"The funds must first be routed through the Consolidated Fund of India\",\r\n      \"The administrative Ministry alone receives and disburses the funds\",\r\n      \"The funds from the Funding Agency shall flow direct to the borrowing entity\",\r\n      \"The funds flow through the concerned State Government\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 270 (Fund flow for Public Sector or Financial Institutions).<\/b><br>Where the loan is negotiated directly by a particular Public Sector Undertaking or Financial Institution, the <b>funds from the Funding Agency shall flow direct to the borrowing entity<\/b>. (Where GoI is the Borrower and the PIA is a PSU\/FI\/Autonomous Body, the administrative Ministry provides the funds in its budget.)<br><br>(a), (b) and (d) contradict the direct flow to a directly-borrowing entity.\"\r\n  },\r\n\r\n  {\r\n    id: 355,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of externally aided projects, the office responsible for prompt repayment of the principal on the due date as per the agreements is the:\",\r\n    options: [\r\n      \"Reserve Bank of India, Central Accounts Section, Nagpur\",\r\n      \"Budget Division of the Ministry of Finance\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Office of the Controller of Aid Accounts and Audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 271 (Repayment of loans).<\/b><br>The <b>Office of the Controller of Aid Accounts and Audit<\/b> shall be responsible for prompt repayment of principal on the due date as per the agreements; the remittance of foreign currency is arranged through designated Public Sector Commercial Banks and the Reserve Bank of India.<br><br>(b), (a) and (c) are not responsible for prompt repayment of principal.\"\r\n  },\r\n\r\n  {\r\n    id: 356,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of externally aided projects, the repayment of external loans is required to be classified as:\",\r\n    options: [\r\n      \"Charged expenditure\",\r\n      \"Voted expenditure\",\r\n      \"Capital receipt\",\r\n      \"Revenue receipt\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 271 (Repayment of loans).<\/b><br>The repayment of loans shall be classified as <b>charged expenditure<\/b>. (Where funds are further passed on as loans, recovery of the loan with interest is the responsibility of the respective administrative Ministry\/Department.)<br><br>(b), (c) and (d) misclassify the repayment of external loans.\"\r\n  },\r\n\r\n  {\r\n    id: 357,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of externally aided projects, interest on external loans, paid on the due date against the budget provision, is accounted for as a debit under the Major Head:\",\r\n    options: [\r\n      \"'3606-Aid Materials and Equipment'\",\r\n      \"'2049-Interest Payments'\",\r\n      \"'8680-Miscellaneous Government Accounts'\",\r\n      \"'2075-Miscellaneous General Services'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 272 (Interest Payments).<\/b><br>Interest on external loans shall be accounted for as a debit under the Major Head <b>'2049-Interest Payments'<\/b> for external loans in the Consolidated Fund of India, and shall be classified as charged expenditure.<br><br>(a) is for aid materials\/equipment; (c) is for exchange-variation write-off; (d) is unrelated \u2014 used here as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 358,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of externally aided projects, interest payments on external loans are required to be classified as:\",\r\n    options: [\r\n      \"Voted expenditure\",\r\n      \"Grants-in-aid\",\r\n      \"Charged expenditure\",\r\n      \"Capital expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 272 (Interest Payments).<\/b><br>The interest payment shall be classified as <b>charged expenditure<\/b>; the procedure for transfer of the amount is the same as followed in the case of repayment of loans.<br><br>(a), (b) and (d) misclassify interest payments on external loans.\"\r\n  },\r\n\r\n  {\r\n    id: 359,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of externally aided projects, the exchange variation on foreign loans that have been fully repaid is adjusted or written off to the Major Head:\",\r\n    options: [\r\n      \"'3606-Aid Materials and Equipment'\",\r\n      \"'2049-Interest Payments'\",\r\n      \"'8675-Deposits with Reserve Bank'\",\r\n      \"'8680-Miscellaneous Government Accounts'\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 273 (Accounting of exchange variation).<\/b><br>The exchange variation on foreign loans that have been fully repaid shall be adjusted\/written off to <b>'8680-Miscellaneous Government Accounts'<\/b> in terms of the Government Accounting Rules and procedures prescribed by the CGA in consultation with the CAG.<br><br>(b) is for interest; (a) is for aid materials; (c) is unrelated \u2014 used here as distractors.\"\r\n  },\r\n\r\n  {\r\n    id: 360,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of externally aided projects, the accounting of exchange variation on fully repaid foreign loans is done in accordance with the Government Accounting Rules and the procedures prescribed by the:\",\r\n    options: [\r\n      \"Controller General of Accounts in consultation with the Comptroller and Auditor General\",\r\n      \"Controller of Aid Accounts and Audit in consultation with the Reserve Bank of India\",\r\n      \"Department of Economic Affairs in consultation with Parliament\",\r\n      \"Reserve Bank of India in consultation with the Ministry of Finance\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 273 (Accounting of exchange variation).<\/b><br>The write-off to '8680-Miscellaneous Government Accounts' is done in terms of the Government Accounting Rules and the procedures prescribed by the <b>Controller General of Accounts (CGA) in consultation with the Comptroller and Auditor General (CAG)<\/b>.<br><br>(b), (c) and (d) misstate the authorities prescribing the procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 361,\r\n    chapter: \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of aid received in the form of materials and equipment (without any cash inflow) from foreign countries, on receiving the Funding Agency's advice giving details of the materials supplied and their value, the concerned Ministry or Department is required to:\",\r\n    options: [\r\n      \"Sell the materials through advertised tender before accounting for them\",\r\n      \"Intimate the details to the office of the Controller of Aid Accounts and Audit for making the budget provision in regard to the aid material or equipment\",\r\n      \"Credit the value directly to the Contingency Fund of India\",\r\n      \"Remit the value in foreign currency to the Reserve Bank of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 274 (Aid in form of materials and equipment).<\/b><br>Where materials\/equipment are received as aid without cash inflow, the Funding Agency issues an advice with details and value; the Ministry\/Department shall <b>intimate the details to the office of the Controller of Aid Accounts and Audit for making the budget provision in regard to the aid material or equipment<\/b> (accounted under Major Head '3606-Aid Materials and Equipment').<br><br>(a), (c) and (d) contradict the intimation-and-budget-provision procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 362,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"In the context of the General Financial Rules, 2017, the power of the Union Government to give guarantees emanates from, and is subject to such limits as may be fixed in terms of, a provision of the Constitution read with the Fiscal Responsibility and Budget Management Act and Rules. That constitutional provision is:\",\r\n    options: [\r\n      \"Article 299 of the Constitution of India\",\r\n      \"Article 112 of the Constitution of India\",\r\n      \"Article 292 of the Constitution of India\",\r\n      \"Article 266 of the Constitution of India\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 275(1) (Power to Give and Limits on Government Guarantees).<\/b><br>The power of the Union to give guarantees emanates from and is subject to limits fixed in terms of <b>Article 292 of the Constitution of India<\/b>, the Fiscal Responsibility and Budget Management Act and Rules framed thereunder.<br><br>(a) relates to the making of contracts, (b) to the Annual Financial Statement, and (d) to the Consolidated\/Public Account \u2014 not to the power to give guarantees.\"\r\n  },\r\n\r\n  {\r\n    id: 363,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, the powers to grant a Government of India guarantee, including those on external borrowings, vest with the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Controller of Aid Accounts and Audit\",\r\n      \"Department of Expenditure\",\r\n      \"Budget Division, Department of Economic Affairs\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 275(3) (Power to Give and Limits on Government Guarantees).<\/b><br>Powers to grant a Government of India guarantee, including those on external borrowings, vest with the <b>Budget Division, Department of Economic Affairs (DEA)<\/b>.<br><br>(b), (a) and (c) are not the authority in which the power to grant guarantees vests.\"\r\n  },\r\n\r\n  {\r\n    id: 364,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"In terms of the General Financial Rules, 2017, a sovereign guarantee is normally extended for certain objectives. Which of the following is such an objective?\\n1. To improve the viability of projects or activities undertaken by central entities with significant social and economic benefits\\n2. To enable central public sector companies to raise resources at lower interest charges or on more favourable terms\\n3. To fulfil the requirement where a sovereign guarantee is a precondition for concessional loans from bilateral\/multilateral agencies to central public sector companies\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 276 (Objectives of Government Guarantees).<\/b><br>The objectives include improving the viability of projects by central entities with social\/economic benefits, enabling central public sector companies to raise resources at lower interest, and fulfilling the requirement where a sovereign guarantee is a precondition for concessional loans from bilateral\/multilateral agencies.<br><br>All three are objectives, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 365,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, in the examination of proposals for a Government of India guarantee, which of the following considerations are required to be kept in view?\\n1. The public interest which the guarantee is expected to serve\\n2. The credit worthiness of the borrower to ensure that no undue risk is involved\\n3. The terms of borrowing taking into account the yields on Government paper of similar maturity\\nWhich of the statements given above are correct?\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 277(ii) (Guidelines for grant of Government of India Guarantee).<\/b><br>The considerations include the public interest served, the credit worthiness of the borrower (no undue risk), the terms of borrowing (taking into account yields on Government paper of similar maturity), and the conditions to ensure continued credit worthiness.<br><br>All three are correct, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 366,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"In the context of the General Financial Rules, 2017, after examination in the concerned Ministry or Department or Credit Division of the Department of Economic Affairs, all proposals for extending Government of India guarantees are required to be referred, for approval, to the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Budget Division, Department of Economic Affairs\",\r\n      \"Department of Expenditure\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 277(iv) (Guidelines for grant of Government of India Guarantee).<\/b><br>All proposals for extending guarantees shall be referred to the <b>Budget Division, DEA for approval<\/b>; no guarantees shall be given without the approval of the Budget Division, DEA.<br><br>(a), (b) and (d) are not the authority whose approval is required for extending guarantees.\"\r\n  },\r\n\r\n  {\r\n    id: 367,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, to enable the Ministry of Finance to examine cases of Government of India guarantees, Ministries or Departments are required to furnish data of certain operational parameters of the Public Sector Undertaking or Entity, along with the proposal for guarantee, in the Form:\",\r\n    options: [\r\n      \"GFR-22\",\r\n      \"GFR-25\",\r\n      \"GFR-10\",\r\n      \"GFR-26\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 277(v) (Guidelines for grant of Government of India Guarantee).<\/b><br>The data of operational parameters of the Public Sector Undertaking or Entity should be furnished in <b>Form GFR-26<\/b> along with the proposal for guarantee. (The register of guarantees is separately maintained in Form GFR-25 under Rule 281.)<br><br>(b) GFR-25 is the register of guarantees; (a) GFR-22 is the Fixed Assets register; (c) GFR-10 is the report of stores for disposal.\"\r\n  },\r\n\r\n  {\r\n    id: 368,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"In terms of the General Financial Rules, 2017, government of India guarantees shall normally be restricted to which component of the loan?\",\r\n    options: [\r\n      \"The repayment of principal and the normal interest component\",\r\n      \"The principal, the interest and the exchange rate risk\",\r\n      \"All risks including penal interest and damages\",\r\n      \"The commercial loan components of bilateral aid\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 277(vi) (Guidelines for grant of Government of India Guarantee).<\/b><br>Guarantees shall normally be restricted to the <b>repayment of principal and the normal interest component of the loan<\/b>; other risks shall not form part of the guarantee.<br><br>(b), (c) and (d) wrongly extend the guarantee beyond principal and normal interest.\"\r\n  },\r\n\r\n  {\r\n    id: 369,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, with regard to the entities to which Government of India guarantees may be extended, which one of the following is correct?\",\r\n    options: [\r\n      \"Guarantees may be freely extended to private sector companies of good standing\",\r\n      \"Guarantees will be extended only to central public sector companies\/agencies and shall not be provided to the private sector\",\r\n      \"Guarantees are normally extended for external commercial borrowings\",\r\n      \"Guarantees are given in all cases of grants\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 277(vii), (viii) and (x) (Guidelines for grant of Government of India Guarantee).<\/b><br>Government guarantees will be extended <b>only to central public sector companies\/agencies and shall not be provided to the private sector<\/b>; they should normally not be extended for external commercial borrowings, and are not given in cases of grants (though performance may be a negotiating condition if the donor insists).<br><br>(a), (c) and (d) contradict these guidelines.\"\r\n  },\r\n\r\n  {\r\n    id: 370,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"In the context of the General Financial Rules, 2017, with regard to Government of India guarantees on aid components, which one of the following is correct?\",\r\n    options: [\r\n      \"Guarantees may be given only for the commercial loan components, not the soft loan components\",\r\n      \"Guarantees may not be given for any component of bilateral or multilateral aid\",\r\n      \"Guarantees may be given on all soft loan components of bilateral\/multilateral aid, but shall not normally be given for the commercial loan components of such aid\",\r\n      \"Guarantees are given for all grant components of bilateral aid\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 277(ix) (Guidelines for grant of Government of India Guarantee).<\/b><br>Guarantees may be given on <b>all soft loan components of bilateral\/multilateral aid; however, guarantees shall not normally be given for the commercial loan components of such aid<\/b>.<br><br>(a), (b) and (d) misstate the soft-loan-versus-commercial-loan treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 371,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of borrowings from multilateral agencies by Central Public Sector Undertakings, the general position is that:\",\r\n    options: [\r\n      \"The Government of India borrows and on-lends to the undertaking in every case\",\r\n      \"All such borrowings must be routed through the Consolidated Fund of India\",\r\n      \"Such borrowings are prohibited without a sovereign guarantee\",\r\n      \"The borrowings would be direct, without Government of India's intermediation, on terms mutually agreed and approved by the Government of India\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 278(i) (Borrowings from multilateral agencies by Central Public Sector Undertakings).<\/b><br>All borrowings from multilateral agencies by CPSUs would be <b>direct (without Government of India's intermediation) on the terms mutually agreed between borrower and lender and approved by the Government of India<\/b>; where the terms involve a Government of India guarantee, prior approval of the Budget Division of the Ministry of Finance may be obtained.<br><br>(b), (a) and (c) contradict the direct-borrowing scheme.\"\r\n  },\r\n\r\n  {\r\n    id: 372,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"In terms of the General Financial Rules, 2017, the rates of fee on Government guarantees are notified from time to time by the:\",\r\n    options: [\r\n      \"Budget Division, Department of Economic Affairs, Ministry of Finance\",\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Reserve Bank of India\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 279(1) (Levy of Guarantee Fees).<\/b><br>The rates of fee on guarantees are as notified by the <b>Budget Division, Department of Economic Affairs, Ministry of Finance<\/b> from time to time; the fees are also levied on non-fund based borrowings\/credits such as letters of credit and bank guarantees.<br><br>(b), (c) and (d) do not notify the guarantee fee rates.\"\r\n  },\r\n\r\n  {\r\n    id: 373,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, with regard to the timing of levy of the guarantee fee on a Government guarantee, the fee should be levied:\",\r\n    options: [\r\n      \"Only at the end of each guarantee year\",\r\n      \"Before the guarantee is given, and thereafter on first April every year\",\r\n      \"Only once, at the time of invocation of the guarantee\",\r\n      \"On the last day of each financial year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 279(2) (Levy of Guarantee Fees).<\/b><br>The guarantee fee should be levied <b>before the guarantee is given and thereafter on first April every year<\/b>; the rate is applied on the amount outstanding at the beginning of the guarantee year.<br><br>(a), (c) and (d) misstate the timing of levy of the guarantee fee.\"\r\n  },\r\n\r\n  {\r\n    id: 374,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, in levying the guarantee fee on a Government guarantee, the rate of guarantee fee is to be applied on the:\",\r\n    options: [\r\n      \"Original sanctioned amount of the loan in every year\",\r\n      \"Amount outstanding at the end of the guarantee year\",\r\n      \"Amount outstanding at the beginning of the guarantee year\",\r\n      \"Average of the opening and closing balances of the year\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 279(2) (Levy of Guarantee Fees).<\/b><br>The rate of guarantee fee is to be applied on the <b>amount outstanding at the beginning of the guarantee year<\/b>.<br><br>(a), (b) and (d) misstate the base on which the guarantee fee rate is applied.\"\r\n  },\r\n\r\n  {\r\n    id: 375,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, where the guarantee fee on a Government guarantee is not paid on the due date, the fee for the period of default should be charged at:\",\r\n    options: [\r\n      \"The normal rates without any addition\",\r\n      \"One and a half times the normal rates\",\r\n      \"Triple the normal rates\",\r\n      \"Double the normal rates\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 279(3) (Levy of Guarantee Fees).<\/b><br>Where the guarantee fee is not paid on the due date, the fee should be charged at <b>double the normal rates for the period of default<\/b>.<br><br>The distractors alter the penal multiple; the default charge is double the normal rates.\"\r\n  },\r\n\r\n  {\r\n    id: 376,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"In terms of the General Financial Rules, 2017, as a general rule, the maximum proportion of a project loan that the Government may guarantee, depending on the conditions imposed by the lender, is:\",\r\n    options: [\r\n      \"80 per cent of the project loan\",\r\n      \"90 per cent of the project loan\",\r\n      \"75 per cent of the project loan\",\r\n      \"100 per cent of the project loan\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 279(4) (Levy of Guarantee Fees).<\/b><br>The Government may guarantee <b>no more than 80% of the project loan<\/b>, so that lenders bear a minimum of 20% of the net loss on any default and undertake a more rigorous risk assessment; only in certain exceptional circumstances may the Government guarantee 100% where the organisation discharges a function on behalf of the Government of India.<br><br>The distractors alter the general ceiling, which is 80%.\"\r\n  },\r\n\r\n  {\r\n    id: 377,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, where the Government guarantees a project loan up to the general ceiling, the bankers or lenders may be asked to share the risk by bearing a minimum proportion of the net loss associated with any default. That minimum proportion is:\",\r\n    options: [\r\n      \"10 per cent\",\r\n      \"20 per cent\",\r\n      \"25 per cent\",\r\n      \"50 per cent\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 279(4) (Levy of Guarantee Fees).<\/b><br>Since the Government may guarantee no more than 80% of the project loan, bankers\/lenders may be asked to bear a minimum of <b>20% of the net loss<\/b> associated with any default, ensuring a more rigorous assessment of risk exposure.<br><br>The distractors alter the lenders' minimum risk share, which is 20%.\"\r\n  },\r\n\r\n  {\r\n    id: 378,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, in certain exceptional circumstances, the Government of India may guarantee 100% of the financing where:\",\r\n    options: [\r\n      \"The borrower is a private sector company of high credit rating\",\r\n      \"The loan is an external commercial borrowing\",\r\n      \"The organisation concerned is discharging some function on behalf of the Government of India\",\r\n      \"The guarantee fee has been paid in advance for the whole term\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 279(4), proviso (Levy of Guarantee Fees).<\/b><br>In certain exceptional circumstances, the Government of India may guarantee 100% of the financing <b>where the organisation concerned is discharging some function on behalf of the Government of India<\/b>.<br><br>(a), (b) and (d) are not the exceptional circumstance permitting a 100% guarantee.\"\r\n  },\r\n\r\n  {\r\n    id: 379,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, once a Government guarantee is approved by the Ministry of Finance, the guarantee is executed and monitored by the Administrative Ministries concerned, who are also required to report the status:\",\r\n    options: [\r\n      \"On a monthly basis, till the loan is fully drawn\",\r\n      \"Only once, at the time of execution\",\r\n      \"Only when the guarantee is invoked\",\r\n      \"On an annual basis, till the guarantees are invoked or are obliterated\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 280(i) (Execution of Government Guarantees).<\/b><br>Once approved by the Ministry of Finance, guarantees are executed and monitored by the Administrative Ministries concerned, who are also required to <b>report the status on an annual basis till the guarantees are invoked or are obliterated<\/b>.<br><br>(b), (a) and (c) misstate the periodicity and duration of the reporting obligation.\"\r\n  },\r\n\r\n  {\r\n    id: 380,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"In terms of the General Financial Rules, 2017, with regard to the execution of a Government guarantee proposal approved by the Budget Division, which one of the following is correct?\",\r\n    options: [\r\n      \"It has to be executed in the same financial year; if the guarantee\/loan agreement is not signed in that year, the proposal has to be submitted again\",\r\n      \"It may be executed at any time within three years of approval\",\r\n      \"It lapses only after five years if not executed\",\r\n      \"It may be executed in any subsequent year without fresh submission\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 280(i)(e) (Execution of Government Guarantees).<\/b><br>Guarantee proposals approved by the Budget Division <b>have to be executed in the same financial year; if the guarantee\/loan agreement is not signed in the same financial year as the approval, the guarantee proposal has to be submitted again<\/b>.<br><br>(b), (c) and (d) wrongly extend the validity of the approval beyond the same financial year.\"\r\n  },\r\n\r\n  {\r\n    id: 381,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, a guarantee given by the Government of India, with regard to its transferability, is:\",\r\n    options: [\r\n      \"Freely transferrable along with the ownership of the entity\",\r\n      \"Non-transferrable, and would cease to exist if the ownership of the entity is transferred from the Government of India, unless reconfirmed by the Budget Division\",\r\n      \"Transferrable only with the approval of the Comptroller and Auditor General\",\r\n      \"Automatically continued even after the entity leaves Government ownership\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 280(i)(g) (Execution of Government Guarantees).<\/b><br>A guarantee given by the Government of India shall be <b>non-transferrable and would cease to exist in case the ownership of the entity is transferred from the Government of India, unless the guarantee is reconfirmed by the Budget Division<\/b>.<br><br>(a), (c) and (d) contradict the non-transferrable nature and the reconfirmation requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 382,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of the review of Government guarantees, all Ministries or Departments shall ensure that all guarantees are reviewed:\",\r\n    options: [\r\n      \"Once in three years, by the Comptroller and Auditor General\",\r\n      \"Only when a guarantee is invoked, by the Budget Division\",\r\n      \"Every year, by the Financial Advisers of the Ministries or Departments\",\r\n      \"Every quarter, by the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 281(1) (Review of Guarantees).<\/b><br>All guarantees shall be <b>reviewed every year<\/b>, and the <b>Financial Advisers of the Ministries or Departments should undertake these reviews<\/b>, examining repayment\/interest obligations and adherence to covenants.<br><br>(a), (b) and (d) misstate the frequency and the authority conducting the review.\"\r\n  },\r\n\r\n  {\r\n    id: 383,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of the annual review of Government guarantees, a copy of the review report, including on timely and correct payment of guarantee fees, is required to be forwarded by the Financial Adviser to the Budget Division:\",\r\n    options: [\r\n      \"By 30th June every year, for the previous financial year\",\r\n      \"By 31st March every year, for the current financial year\",\r\n      \"By 10th April every year, for the current financial year\",\r\n      \"By 30th April every year, for the previous financial year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 281(1) (Review of Guarantees).<\/b><br>A copy of the review report, including on timely and correct payment of guarantee fees, shall be forwarded by the Finance Adviser to the Budget Division <b>by 30th April every year for the previous financial year<\/b>.<br><br>The distractors alter the date or the year covered; the review report is due by 30th April for the previous financial year.\"\r\n  },\r\n\r\n  {\r\n    id: 384,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of Government guarantees, the register of guarantees maintained by the Financial Adviser to keep a record of guarantees, annual reviews, and levy and recovery of guarantee fee, is in the Form:\",\r\n    options: [\r\n      \"GFR-25\",\r\n      \"GFR-26\",\r\n      \"GFR-22\",\r\n      \"GFR-11\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 281(2) (Review of Guarantees).<\/b><br>The Financial Adviser shall ensure that a <b>register of guarantees in Form GFR-25<\/b> is maintained \u2014 to record guarantees, retain required information, record annual reviews, and record levy and recovery of guarantee fee. (Operational data of the entity for a guarantee proposal is furnished separately in Form GFR-26 under Rule 277.)<br><br>(b) GFR-26 is the operational-data form; (c) GFR-22 is the Fixed Assets register; (d) GFR-11 is the sale account of disposed goods.\"\r\n  },\r\n\r\n  {\r\n    id: 385,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of Government guarantees, the data contained in the register of guarantees, duly updated every year, is required to be sent to the Budget Division in the Ministry of Finance, Department of Economic Affairs, by the:\",\r\n    options: [\r\n      \"Thirtieth of April\",\r\n      \"Tenth of April\",\r\n      \"First of April\",\r\n      \"Thirty-first of March\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 281(2)(v) (Review of Guarantees).<\/b><br>The data as contained in Form GFR-25, duly updated every year, is to be sent to the Budget Division, DEA, by the <b>tenth of April<\/b>. (The review report is separately forwarded by 30th April.)<br><br>The distractors alter the date; the updated register data is due by the tenth of April.\"\r\n  },\r\n\r\n  {\r\n    id: 386,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of guarantees issued by the Ministry of Finance for external loans, the annual review is required to be conducted by the:\",\r\n    options: [\r\n      \"Budget Division alone\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Respective credit divisions of the Department of Economic Affairs, in consultation with the Financial Adviser (DEA)\",\r\n      \"Controller of Aid Accounts and Audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 281(3) (Review of Guarantees).<\/b><br>In respect of guarantees issued by the Ministry of Finance for external loans, the <b>respective credit divisions of the Department of Economic Affairs shall conduct an annual review in consultation with the Financial Adviser (DEA)<\/b>. (Where guarantees on external loans are issued by the concerned administrative Ministry, that Ministry conducts the review.)<br><br>(a), (b) and (d) are not the reviewing authority for MoF-issued external-loan guarantees.\"\r\n  },\r\n\r\n  {\r\n    id: 387,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, in the accounting for Government guarantees, the requirement to publish a disclosure statement on guarantees given by the Government, at the time of presenting the annual financial statement and demands for grants, flows from:\",\r\n    options: [\r\n      \"Rule 11 of the Delegation of Financial Powers Rules\",\r\n      \"Article 292 of the Constitution\",\r\n      \"Section 11 of the MSMED Act, 2006\",\r\n      \"Rule 6 of the FRBM Rules, 2004\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 282 (Accounting for Guarantees).<\/b><br>To ensure greater transparency in fiscal operations, <b>Rule 6 of the FRBM Rules, 2004<\/b> requires the Government to publish a disclosure statement on guarantees given, at the time of presenting the annual financial statement and demands for grants.<br><br>(b), (a) and (c) do not require this disclosure statement.\"\r\n  },\r\n\r\n  {\r\n    id: 388,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, in the accounting for Government guarantees, the disclosure statement is compiled by the Administrative Ministries\/Departments and submitted, for onward submission to the Budget Division, to the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Reserve Bank of India\",\r\n      \"Controller of Aid Accounts and Audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 282(i) (Accounting for Guarantees).<\/b><br>The statement is compiled by the Administrative Ministries\/Departments and submitted to the <b>Controller General of Accounts, for onward submission to the Budget Division<\/b>; based on the inputs, a statement of guarantees is depicted as an annexure in the Receipt Budget.<br><br>(b), (c) and (d) are not the office to which the statement is submitted for onward transmission.\"\r\n  },\r\n\r\n  {\r\n    id: 389,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, in the accounting for Government guarantees, the summary statement furnished by Ministries or Departments is required to be certified as compliant with:\",\r\n    options: [\r\n      \"Indian Accounting Standard-7 relating to cash flows\",\r\n      \"Indian Government Accounting Standard-1 (IGAS-1) relating to Government Guarantees\",\r\n      \"the Government Accounting Rules relating to write-off\",\r\n      \"the Fiscal Responsibility and Budget Management Act limits on borrowing\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 282(iii) (Accounting for Guarantees).<\/b><br>Ministries\/Departments should certify that the information tallies with the material furnished to the Controller General of Accounts for inclusion in the Finance Accounts and is compliant with <b>Indian Government Accounting Standard-1 (IGAS-1) relating to Government Guarantees<\/b>.<br><br>(a), (c) and (d) are not the standard with which the guarantee statement must comply.\"\r\n  },\r\n\r\n  {\r\n    id: 390,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"In the context of the General Financial Rules, 2017, for redemption of guarantees given to Central Public Sector Enterprises, Financial Institutions, etc., by the Central Government whenever such guarantees are invoked, a fund has been established. That fund and its location are:\",\r\n    options: [\r\n      \"The Contingency Fund, established in the Consolidated Fund of India\",\r\n      \"The Guarantee Redemption Fund, established in the Consolidated Fund of India\",\r\n      \"The Guarantee Redemption Fund, established in the Public Account of India\",\r\n      \"The Sinking Fund, established in the Contingency Fund of India\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 283(1) (Invocation of Guarantee).<\/b><br>A <b>Guarantee Redemption Fund (GRF) has been established in the Public Account of India<\/b> for redemption of guarantees given to CPSEs, Financial Institutions, etc., whenever such guarantees are invoked.<br><br>(a), (b) and (d) misstate either the name of the fund or its location; the GRF is in the Public Account.\"\r\n  },\r\n\r\n  {\r\n    id: 391,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, the funding of the Guarantee Redemption Fund is to be done through budgetary appropriations under the head 'Transfer to Guarantee Redemption Fund' through the Demands for Grants of the:\",\r\n    options: [\r\n      \"concerned Administrative Ministry\",\r\n      \"Department of Expenditure\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Department of Economic Affairs\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 283(1) (Invocation of Guarantee).<\/b><br>The funding to the Guarantee Redemption Fund is to be done through budgetary appropriations, as considered appropriate, under the head 'Transfer to Guarantee Redemption Fund' through the Demands for Grants of the <b>Department of Economic Affairs<\/b>.<br><br>(b), (a) and (c) are not the department through whose Demands for Grants the GRF is funded.\"\r\n  },\r\n\r\n  {\r\n    id: 392,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, in the event of invocation of a Government guarantee, the obligation may be discharged by sanctioning a loan to the borrowing entity equal to the amount of guarantee outstanding, with the approval of the Budget Division. Any payment on this account will finally be charged to the:\",\r\n    options: [\r\n      \"Guarantee Redemption Fund maintained in the Public Account\",\r\n      \"Contingency Fund of India\",\r\n      \"Consolidated Fund of India directly\",\r\n      \"Reserve Fund of the concerned Administrative Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 283(3) (Invocation of Guarantee).<\/b><br>On invocation, the obligation may be discharged by sanctioning a loan to the borrowing entity equal to the guarantee outstanding, with the approval of the Budget Division, Ministry of Finance; however, any payment on this account will <b>finally be charged to the Guarantee Redemption Fund maintained in the Public Account<\/b>.<br><br>(b), (c) and (d) misstate where the invocation payment is finally charged.\"\r\n  },\r\n\r\n  {\r\n    id: 393,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of an impending or likely invocation of a Government guarantee, the Administrative Ministries or Departments are required to:\",\r\n    options: [\r\n      \"Wait until the guarantee is actually invoked before informing anyone\",\r\n      \"Inform the Budget Division well in advance, along with the proposed corrective measures\",\r\n      \"Inform only the Comptroller and Auditor General after invocation\",\r\n      \"Transfer the guarantee to another entity to avoid invocation\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 283(2) (Invocation of Guarantee).<\/b><br>The Administrative Ministries\/Departments should <b>inform any case of impending\/likely invocation, well in advance, to the Budget Division, along with the proposed corrective measures<\/b>.<br><br>(a), (c) and (d) contradict the advance-intimation requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 394,\r\n    chapter: \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    question: \"As per the General Financial Rules, 2017, in the maintenance of records and reporting in respect of Government guarantees for the Finance Accounts and the IGAS, the responsibility is performed by the:\",\r\n    options: [\r\n      \"Budget Division alone, without any role of the Financial Adviser\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Financial Advisers in the Ministry\/Department, through the office of the Controller\/Chief Controller of Accounts\",\r\n      \"Controller of Aid Accounts and Audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 280(ii) (Execution of Government Guarantees).<\/b><br>The <b>Financial Advisers in the Ministry\/Department will perform the responsibility of maintenance of records and reporting, including for the Finance Accounts and the IGAS, through the office of the Controller\/Chief Controller of Accounts<\/b>.<br><br>(a), (b) and (d) misstate the responsibility for records and reporting of guarantees.\"\r\n  },\r\n\r\n  {\r\n    id: 395,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of a proposal for creation of new posts or a revision in an existing establishment, which of the following is required to be contained in the proposal?\\n1. The present cost of the establishment in existence\\n2. The cost implications of the change proposed, with details of pay and allowances of the posts proposed\\n3. The expenditure in respect of any claim to pension, gratuity or other retirement benefits arising in consequence\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 284(2) (Proposal for additions to Establishment).<\/b><br>Such a proposal should contain, inter alia, the present cost of the establishment; the cost implications of the change (pay and allowances of proposed posts); the expenditure on pension\/gratuity\/other retirement benefits arising in consequence; and details of how the expenditure is to be met including proposed re-appropriations.<br><br>All three are required, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 396,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of establishment matters, the continuation of an existing post beyond its specified duration is required to be made with the explicit approval of the:\",\r\n    options: [\r\n      \"Ministry of Finance, based on functional justification\",\r\n      \"Head of the Department, at his discretion\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 284(3) (Proposal for additions to Establishment).<\/b><br>Continuation of an existing post beyond the specified duration will be with the explicit approval of the <b>Ministry of Finance, based on functional justification<\/b>. Likewise, all proposals for increase in emoluments for existing post(s) are referred to the Ministry of Finance for approval [Rule 284(4)].<br><br>(b), (c) and (d) are not the authority whose explicit approval is required for continuation of a post.\"\r\n  },\r\n\r\n  {\r\n    id: 397,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of a Gazetted Government servant, a report of transfer of charge, signed both by the relieved and the relieving Government servants, is required to be sent on the same day to the Head of the Department or Controlling Officer in the Form:\",\r\n    options: [\r\n      \"GFR-20\",\r\n      \"GFR-16\",\r\n      \"GFR-17\",\r\n      \"GFR-14\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 286(1) (Transfer of Charge).<\/b><br>A report of transfer of a Gazetted Government servant is made in <b>Form GFR-16<\/b> and signed both by the relieved and relieving Government servants, sent the same day to the Head of the Department\/Controlling Officer (except in specified cases where it may be sent independently).<br><br>(d) GFR-14 is a security bond; (c) GFR-17 is a Fidelity Bond; (a) GFR-20 is the Postal Life Insurance record.\"\r\n  },\r\n\r\n  {\r\n    id: 398,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, every person newly appointed to a service or post under Government is required, at the time of appointment, to declare the date of birth by the Christian era. Where the prescribed qualification for appointment is Matriculation or above, the confirmatory documentary evidence to be furnished is the:\",\r\n    options: [\r\n      \"Certificate from the recognised school last attended\",\r\n      \"Municipal Birth Certificate\",\r\n      \"Matriculation Certificate\",\r\n      \"Affidavit sworn before a Magistrate\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 288 (Date of Birth).<\/b><br>Where the prescribed qualification for appointment is Matriculation or above, the <b>Matriculation Certificate<\/b> is the confirmatory documentary evidence of date of birth; in other cases, a Municipal Birth Certificate or a certificate from the recognised school last attended is treated as valid.<br><br>(b) and (a) apply to the 'other cases'; (d) is not the prescribed evidence.\"\r\n  },\r\n\r\n  {\r\n    id: 399,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of the Service Book of a Government servant, the verification and recording of the prescribed certificate 'Service verified from ... upto ...' is required to be carried out:\",\r\n    options: [\r\n      \"Once in three years, by the Accounts Officer\",\r\n      \"Only at the time of retirement, by the Head of the Department\",\r\n      \"Every year, by the Government servant himself\",\r\n      \"Every year, by the Head of Office\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 289(1) (Service Book).<\/b><br>Service Books should be verified <b>every year by the Head of Office<\/b>, who, after satisfying himself that the services are correctly recorded, records the prescribed certificate 'Service verified from ... upto ...'.<br><br>(a), (c) and (b) misstate the frequency or the authority responsible for verification.\"\r\n  },\r\n\r\n  {\r\n    id: 400,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, the Service Book of a Government servant is required to be maintained in duplicate. In this arrangement:\",\r\n    options: [\r\n      \"The first copy is retained and maintained by the Head of Office, and the second copy is given to the Government servant for safe custody\",\r\n      \"Both copies are retained by the Head of Office\",\r\n      \"Both copies are kept by the Government servant\",\r\n      \"The first copy is given to the Accounts Officer and the second to the Government servant\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 289(2) (Service Book).<\/b><br>The service book shall be maintained in duplicate: the <b>first copy retained and maintained by the Head of Office, and the second copy given to the Government servant for safe custody<\/b> \u2014 to existing employees within six months of the rules becoming effective, and to new appointees within one month of appointment.<br><br>(b), (c) and (d) misstate the custody of the two copies.\"\r\n  },\r\n\r\n  {\r\n    id: 401,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, the second copy of the Service Book given to a Government servant for safe custody is required to be given, in the case of a new appointee, within:\",\r\n    options: [\r\n      \"One year of the date of appointment\",\r\n      \"One month of the date of appointment\",\r\n      \"Three months of the date of appointment\",\r\n      \"Six months of the date of appointment\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 289(2)(ii) (Service Book).<\/b><br>The second copy is to be given to a new appointee <b>within one month of the date of appointment<\/b> (and to existing employees within six months of the rules becoming effective).<br><br>(d) is the period for existing employees; the distractors alter the period for new appointees, which is one month.\"\r\n  },\r\n\r\n  {\r\n    id: 402,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of the Service Book, in January each year the Government servant hands over his copy to the office for updation, and the office is required to update and return it to the Government servant within:\",\r\n    options: [\r\n      \"Sixty days of its receipt\",\r\n      \"Fifteen days of its receipt\",\r\n      \"Thirty days of its receipt\",\r\n      \"Ninety days of its receipt\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 289(3) (Service Book).<\/b><br>In January each year the Government servant hands over his copy of the Service Book to the office for updation; the office shall update and return it to the Government servant <b>within thirty days of its receipt<\/b>.<br><br>The distractors alter the period; the office must return it within thirty days.\"\r\n  },\r\n\r\n  {\r\n    id: 403,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, where the Government servant's copy of the Service Book is lost by the Government servant, it shall be replaced on payment of a sum of:\",\r\n    options: [\r\n      \"Rupees one thousand\",\r\n      \"Rupees one hundred\",\r\n      \"Rupees two hundred and fifty\",\r\n      \"Rupees five hundred\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 289(4) (Service Book).<\/b><br>In case the Government servant's copy is lost by the Government servant, it shall be replaced on payment of a sum of <b>Rupees five hundred<\/b>.<br><br>The distractors alter the amount; the replacement charge is Rupees five hundred.\"\r\n  },\r\n\r\n  {\r\n    id: 404,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, the travelling allowance claim of a Government servant falls due for payment on the date succeeding the date of completion of the journey, and is required to be submitted, failing which it stands forfeited, within:\",\r\n    options: [\r\n      \"Sixty days of its becoming due\",\r\n      \"Thirty days of its becoming due\",\r\n      \"Ninety days of its becoming due\",\r\n      \"One year of its becoming due\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 291 (Due date of T.A. claim).<\/b><br>A travelling allowance claim falls due for payment on the date succeeding the date of completion of the journey, and shall be submitted <b>within sixty days of its becoming due, failing which it shall stand forfeited<\/b>.<br><br>The distractors alter the period; the TA claim must be submitted within sixty days.\"\r\n  },\r\n\r\n  {\r\n    id: 405,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of the Leave Travel Concession claim of a Government servant, which falls due on the date succeeding the date of completion of the return journey, the time limit for submission where an advance has been drawn is:\",\r\n    options: [\r\n      \"Within ninety days of the due date\",\r\n      \"Within thirty days of the due date\",\r\n      \"Within fifteen days of the due date\",\r\n      \"Within sixty days of the due date\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 293 (Due date of Leave Travel Concession claim).<\/b><br>Where an advance is drawn, the LTC claim must be submitted <b>within thirty days of the due date<\/b>; where no advance is drawn, within sixty days of the due date. (If, in the advance case, the claim is not submitted within one month, the advance is recovered, but the claim may still be submitted within the sixty-day limit applicable to non-advance cases.)<br><br>(d) is the limit where no advance is drawn; the distractors alter the advance-case limit, which is thirty days.\"\r\n  },\r\n\r\n  {\r\n    id: 406,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of the Leave Travel Concession claim of a Government servant where no advance has been drawn, the time limit for submission of the claim is:\",\r\n    options: [\r\n      \"Within ninety days of the due date\",\r\n      \"Within thirty days of the due date\",\r\n      \"Within sixty days of the due date\",\r\n      \"Within one year of the due date\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 293(ii) (Due date of Leave Travel Concession claim).<\/b><br>Where no advance is drawn, the LTC claim must be submitted <b>within sixty days of the due date<\/b>; on failure to submit within the prescribed time in either case, the claim stands forfeited.<br><br>(b) is the advance-drawn limit; the distractors alter the no-advance limit, which is sixty days.\"\r\n  },\r\n\r\n  {\r\n    id: 407,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, a claim for overtime allowance falls due for payment on the first day of the month following the month to which the overtime allowance relates, and stands forfeited if not submitted within:\",\r\n    options: [\r\n      \"Thirty days of the due date\",\r\n      \"Fifteen days of the due date\",\r\n      \"Ninety days of the due date\",\r\n      \"Sixty days of the due date\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 294 (Due date of Over Time Allowance claims).<\/b><br>A claim for overtime allowance falls due on the first day of the month following the month to which it relates, and <b>shall stand forfeited if not submitted within 60 days of the due date<\/b>.<br><br>The distractors alter the period; the OTA claim must be submitted within sixty days.\"\r\n  },\r\n\r\n  {\r\n    id: 408,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, an arrear claim of a Government servant which is preferred within a specified period of its becoming due is to be settled by the Drawing and Disbursing Officer or Accounts Officer after usual checks. That period is:\",\r\n    options: [\r\n      \"Two years\",\r\n      \"Three years\",\r\n      \"One year\",\r\n      \"Five years\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 295(1) (Arrear Claims).<\/b><br>Any arrear claim of a Government servant preferred <b>within two years of its becoming due<\/b> shall be settled by the Drawing and Disbursing Officer or Accounts Officer, as the case may be, after usual checks.<br><br>The distractors alter the period; the arrear-claim period is two years.\"\r\n  },\r\n\r\n  {\r\n    id: 409,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, a claim of a Government servant which has been allowed to remain in abeyance for a period exceeding two years is required to be investigated by the:\",\r\n    options: [\r\n      \"Comptroller and Auditor General\",\r\n      \"Head of the Department concerned\",\r\n      \"Accounts Officer\",\r\n      \"Drawing and Disbursing Officer\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 295(3)(i) (Arrear Claims).<\/b><br>A claim allowed to remain in abeyance for a period exceeding two years should be <b>investigated by the Head of the Department concerned<\/b>; if satisfied about its genuineness and valid reasons for delay, it is paid by the DDO\/Accounts Officer after usual checks. (The Head of Department may delegate this power to the authority competent to appoint the Government servant.)<br><br>(d), (c) and (a) are not the authority to investigate a claim in abeyance beyond two years.\"\r\n  },\r\n\r\n  {\r\n    id: 410,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, a time-barred claim of a Government servant, where entertained, is required to be paid with the express sanction of the Government issued with the previous consent of the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Internal Finance Wing of the Ministry or Department concerned\",\r\n      \"Head of the Office\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 296(2) (Procedure for dealing with time-barred claims).<\/b><br>A time-barred claim shall be paid with the express sanction of the Government issued <b>with the previous consent of the Internal Finance Wing of the Ministry or Department concerned<\/b>. Such a claim is entertained only if the authority is satisfied that the claimant was prevented from submitting it in time by causes beyond his control.<br><br>(b), (a) and (d) are not whose previous consent is required for paying a time-barred claim.\"\r\n  },\r\n\r\n  {\r\n    id: 411,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of Government servants, retrospective effect shall not be given by competent authorities to sanctions relating to revision of pay or grant of concessions, except in very special circumstances with the previous consent of the:\",\r\n    options: [\r\n      \"Head of the Department\",\r\n      \"Internal Finance Wing\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Ministry of Finance\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 298 (Retrospective sanctions).<\/b><br>Retrospective effect shall not be given to sanctions relating to revision of pay or grant of concessions to Government servants, <b>except in very special circumstances with the previous consent of the Ministry of Finance<\/b>.<br><br>(a), (c) and (b) are not whose previous consent is required for retrospective pay\/concession sanctions.\"\r\n  },\r\n\r\n  {\r\n    id: 412,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, a sanction to an advance or a non-refundable part withdrawal from the Provident Fund shall, unless specifically renewed, lapse on the expiry of a period of (except where withdrawals are effected in instalments):\",\r\n    options: [\r\n      \"Three months\",\r\n      \"Six months\",\r\n      \"Twelve months\",\r\n      \"One month\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 299 (Currency of sanction of Provident Fund advance\/withdrawal).<\/b><br>A sanction to an advance or a non-refundable part withdrawal from the Provident Fund shall, unless specifically renewed, <b>lapse on the expiry of a period of three months<\/b>; this does not apply to withdrawals effected in instalments.<br><br>The distractors alter the period; the PF advance\/withdrawal sanction lapses after three months.\"\r\n  },\r\n\r\n  {\r\n    id: 413,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in relation to refund of revenue, remissions of revenue allowed before collection are to be treated as:\",\r\n    options: [\r\n      \"A charge on the Contingency Fund\",\r\n      \"A reduction of demands, and not as refunds\",\r\n      \"Expenditure for the purposes of grants or appropriation\",\r\n      \"A refund of revenue in the usual manner\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 301(3) (Remission of revenue before collection is not refund).<\/b><br>Remissions of revenue allowed before collection are to be treated as a <b>reduction of demands and not as refunds<\/b>.<br><br>(d), (c) and (a) misclassify remissions allowed before collection.\"\r\n  },\r\n\r\n  {\r\n    id: 414,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in relation to refund of revenue, with regard to their treatment for the purposes of grants or appropriation, refunds of revenue are:\",\r\n    options: [\r\n      \"Regarded as reduction of demands\",\r\n      \"Regarded as expenditure to be charged to the relevant grant\",\r\n      \"Not regarded as expenditure for purposes of grants or appropriation\",\r\n      \"Treated as a charge on the Public Account\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 301(4) (Refunds not regarded as expenditure for allotment).<\/b><br>Refunds of revenue are <b>not regarded as expenditure for purposes of grants or appropriation<\/b>.<br><br>(b), (a) and (d) misstate the treatment of refunds of revenue for allotment purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 415,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, where revenue is credited to a wrong head of account or credited wrongly under some misapprehension, the authority competent to order the refund of revenue shall be the:\",\r\n    options: [\r\n      \"Head of the Office in whose books the wrong credit appears\",\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Authority to whom the original receipts correctly pertain\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 301(5) (Competent authority in case of credits wrongly classified).<\/b><br>Where revenue is credited to a wrong head or wrongly under some misapprehension, the authority competent to order refund shall be the <b>authority to whom the original receipts correctly pertain<\/b>.<br><br>(a), (c) and (b) are not the competent authority in cases of wrongly classified credits.\"\r\n  },\r\n\r\n  {\r\n    id: 416,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, no compensation for accidental loss of property shall be paid to an officer except with the approval of the:\",\r\n    options: [\r\n      \"Ministry of Finance\",\r\n      \"Head of the Department\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 302 (Compensation for accidental loss of property).<\/b><br>No compensation for accidental loss of property shall be paid to an officer except with the approval of the <b>Ministry of Finance<\/b>.<br><br>(b), (c) and (d) are not the authority whose approval is required for such compensation.\"\r\n  },\r\n\r\n  {\r\n    id: 417,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, with regard to compensation for accidental loss of an officer's property, which one of the following is correct?\",\r\n    options: [\r\n      \"Compensation is granted as a matter of right for loss by natural calamity\",\r\n      \"Compensation will not ordinarily be granted for loss caused by floods, cyclone, earthquake or other natural calamity, or by an ordinary accident such as theft, railway accident or fire\",\r\n      \"Compensation is granted for loss in Government quarters in all cases\",\r\n      \"Compensation is granted for any loss occurring while the officer is technically on duty\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 302 (Compensation for accidental loss of property).<\/b><br>Compensation will <b>not ordinarily be granted for loss caused by floods, cyclone, earthquake or any other natural calamity, or by an ordinary accident such as theft, railway accident or fire<\/b>. The mere fact that the Government servant was technically on duty or living in Government quarters is not a sufficient ground for compensation.<br><br>(d), (c) and (a) contradict the limits on grant of compensation.\"\r\n  },\r\n\r\n  {\r\n    id: 418,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, the public debt raised by Government by issue of securities shall be managed by the:\",\r\n    options: [\r\n      \"Department of Economic Affairs\",\r\n      \"Controller General of Accounts\",\r\n      \"Reserve Bank\",\r\n      \"Comptroller and Auditor General\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 303 (Public Debt).<\/b><br>The public debt raised by Government by issue of securities shall be managed by the <b>Reserve Bank<\/b>, which shall also manage securities created and issued under any other law\/rule that specifically provides for their management by the Reserve Bank.<br><br>(b), (a) and (d) are not charged with the management of public debt.\"\r\n  },\r\n\r\n  {\r\n    id: 419,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, for correct preparation of Provident Fund schedules, the deposit accounts of the funds on the Government books are credited with interest at such rates and at such intervals as may be prescribed by the:\",\r\n    options: [\r\n      \"Reserve Bank of India\",\r\n      \"Head of the Department\",\r\n      \"Controller General of Accounts\",\r\n      \"Ministry of Finance\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 304(2) (Crediting of Interest).<\/b><br>The deposit accounts of the Provident Funds on the Government books are credited with interest at such rates and at such intervals as may be prescribed by the <b>Ministry of Finance<\/b> in each case.<br><br>(a), (c) and (b) do not prescribe the rate and interval of interest on Provident Funds.\"\r\n  },\r\n\r\n  {\r\n    id: 420,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, for the recovery of Postal Life Insurance premia, all drawing officers are required to maintain a record of Postal Life Insurance policy holders in the Form:\",\r\n    options: [\r\n      \"GFR-20\",\r\n      \"GFR-17\",\r\n      \"GFR-16\",\r\n      \"GFR-14\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 305(1) (Maintenance of a register for recovery of Postal Life Insurance Premia).<\/b><br>All drawing officers should maintain in <b>Form GFR-20<\/b> a record of Postal Life Insurance policy (PLI) holders.<br><br>(b) GFR-17 is a Fidelity Bond; (c) GFR-16 is the transfer-of-charge report; (d) GFR-14 is a security bond.\"\r\n  },\r\n\r\n  {\r\n    id: 421,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of security to be furnished by a Government servant handling cash, the amount of security is required to be determined on the basis of:\",\r\n    options: [\r\n      \"A flat percentage of the office's annual budget\",\r\n      \"The actual cash handled, which shall not include account payee cheques and drafts\",\r\n      \"The pay and allowances of the Government servant\",\r\n      \"The total value of all receipts and payments, including cheques and drafts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 306(2) (Furnishing of security by Government servants handling cash).<\/b><br>The amount of security shall be determined on the basis of the <b>actual cash handled, which shall not include account payee cheques and drafts<\/b>.<br><br>(d), (c) and (a) misstate the basis for determining the amount of security.\"\r\n  },\r\n\r\n  {\r\n    id: 422,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of security furnished by a Government servant handling cash or stores, the Fidelity Bond and the security bond are to be executed, respectively, in the Forms:\",\r\n    options: [\r\n      \"GFR-16 for the Fidelity Bond and GFR-20 for the security bond\",\r\n      \"GFR-14 for the Fidelity Bond and GFR-17 for the security bond\",\r\n      \"GFR-17 for the Fidelity Bond and GFR-14 for the security bond\",\r\n      \"GFR-20 for the Fidelity Bond and GFR-16 for the security bond\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 306(3) (Furnishing of security).<\/b><br>Security should be furnished in the form of a <b>Fidelity Bond in GFR-17<\/b>, and the <b>security bond should be executed in Form GFR-14<\/b>.<br><br>(b), (c) and (d) mismatch the two forms; the Fidelity Bond is GFR-17 and the security bond is GFR-14.\"\r\n  },\r\n\r\n  {\r\n    id: 423,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, a Government servant officiating in a short-term vacancy against a cash or store handling post may be exempted from furnishing security, provided that there is no risk, such exemption is granted only to a permanent Government servant, and the period of the officiating arrangement does not exceed:\",\r\n    options: [\r\n      \"Six months\",\r\n      \"Two months\",\r\n      \"Three months\",\r\n      \"Four months\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 306(4) (Furnishing of security).<\/b><br>A Government servant officiating in a short-term vacancy may be exempted from furnishing security if there is no risk, the exemption is granted only to a permanent Government servant, and the <b>period of officiating arrangement does not exceed four months<\/b>.<br><br>The distractors alter the period; the officiating exemption limit is four months.\"\r\n  },\r\n\r\n  {\r\n    id: 424,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in respect of security deposits, security need not be furnished in the case of which of the following?\\n1. Librarian and Library Staff\\n2. Drivers of Government vehicles\\n3. Government servants entrusted with the custody of stores which, in the opinion of the competent authority, are not considerable\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 307 (Furnishing of security \u2014 exceptions).<\/b><br>Security need not be furnished in the case of Government servants entrusted with custody of stores not considerable; those entrusted with office furniture\/stationery (if the Head of Office is satisfied about safeguards); Librarian and Library Staff; and Drivers of Government vehicles.<br><br>All three listed are exempt, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 425,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of security deposits, a security deposit taken from a Government servant is required to be retained for at least a specified period from the date he vacates his post, while the security bond is retained permanently or until there is no further necessity for it. That period is:\",\r\n    options: [\r\n      \"Two years\",\r\n      \"Six months\",\r\n      \"One year\",\r\n      \"Three months\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 308 (Retention of Security).<\/b><br>A security deposit taken from a Government servant shall be retained for <b>at least six months from the date he vacates his post<\/b>, but a security bond shall be retained permanently or until it is certain there is no further necessity for keeping it.<br><br>The distractors alter the period; the security deposit is retained for at least six months after the officer vacates the post.\"\r\n  },\r\n\r\n  {\r\n    id: 426,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, save as otherwise provided in any law, rule or order relating to the transfer of Government land, no land belonging to the Government or any of its bodies, including autonomous bodies and PSUs, shall be sold without:\",\r\n    options: [\r\n      \"The prior approval of the Comptroller and Auditor General\",\r\n      \"A public auction in every case\",\r\n      \"Previous sanction of the Government\",\r\n      \"Valuation by the Reserve Bank of India\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 309 (Transfer of Land and Buildings).<\/b><br>Save as otherwise provided in any law\/rule\/order, no land belonging to the Government or any of its bodies (including autonomous bodies, PSUs, etc.) shall be sold <b>without previous sanction of the Government<\/b>.<br><br>(b), (a) and (d) are not the condition prescribed for the sale of Government land.\"\r\n  },\r\n\r\n  {\r\n    id: 427,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in relation to financial arrangements between the Central Government and Local Bodies, unless a specified arrangement is authorized by orders of Government, a local body will ordinarily be required to:\",\r\n    options: [\r\n      \"Pay only after the close of the financial year\",\r\n      \"Deposit a security bond in Form GFR-14\",\r\n      \"Bear no charges, as the Government renders all services free\",\r\n      \"Pay, in advance, the estimated amount of charges to be incurred or the cost of services to be rendered by Government on account of the fund\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 312(1) (Financial arrangements between Central Government and Local Bodies).<\/b><br>Unless one of the authorized arrangements applies, a local body will be required to <b>pay, in advance, the estimated amount of charges to be incurred or the cost of services to be rendered by Government on account of the fund<\/b>.<br><br>(a), (c) and (b) contradict the advance-payment requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 428,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in the financial arrangements between the Central Government and Local Bodies, prepayment will not be insisted upon from local bodies for the supply of medicines from the Medical Stores Depots of the Ministry of Health in the case of:\",\r\n    options: [\r\n      \"An emergency such as an epidemic\",\r\n      \"Supplies below Rupees fifty thousand\",\r\n      \"Any routine annual indent\",\r\n      \"Supplies to statutory bodies only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 312(2) (Financial arrangements between Central Government and Local Bodies).<\/b><br>Notwithstanding the advance-payment requirement, in case of an <b>emergency such as an epidemic<\/b>, prepayment will not be insisted upon from local bodies for supply of medicines from the Medical Stores Depots of the Ministry of Health.<br><br>(c), (b) and (d) do not describe the emergency exception to prepayment.\"\r\n  },\r\n\r\n  {\r\n    id: 429,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, where any amount or loan is not paid on the due date to Government by a local body, the amount may be adjusted from:\",\r\n    options: [\r\n      \"The Contingency Fund of India\",\r\n      \"Any non-statutory grant sanctioned for payment to it\",\r\n      \"The security deposit of the Head of the local body\",\r\n      \"The Consolidated Fund of India directly\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 313.<\/b><br>Any amount or loan not paid on the due date to Government by a local body may be adjusted from <b>any non-statutory grant sanctioned for payment to it<\/b>.<br><br>(d), (a) and (c) are not the source from which such unpaid dues are adjusted.\"\r\n  },\r\n\r\n  {\r\n    id: 430,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"As per the General Financial Rules, 2017, in relation to the maintenance of records connected with accounts, the position is that:\",\r\n    options: [\r\n      \"Account records must be destroyed at the close of every financial year\",\r\n      \"Account records may be destroyed at the discretion of the Head of Office at any time\",\r\n      \"No Government record connected with accounts shall be destroyed except in accordance with the prescribed provisions\",\r\n      \"Only electronic account records may be destroyed, never physical ones\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 320(1) (Destruction of Records).<\/b><br>Subject to any general\/special rules applicable to particular departments, <b>no Government record connected with accounts shall be destroyed except in accordance with the provisions of Appendix-9<\/b>; records maintained in electronic form must have a backup and adhere to the retention period and prescribed formats.<br><br>(b), (a) and (d) contradict the controlled destruction of account records.\"\r\n  },\r\n\r\n  {\r\n    id: 431,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, a permanent advance or imprest for meeting day-to-day contingent and emergent expenditure may be granted to a Government servant by the Head of the Department:\",\r\n    options: [\r\n      \"At the sole discretion of the Government servant concerned\",\r\n      \"Without any monetary limit or consultation\",\r\n      \"Only with the prior approval of the Comptroller and Auditor General\",\r\n      \"In consultation with the Internal Finance Wing, keeping the amount to the minimum required for smooth functioning\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Rule 322 (Permanent Advance or Imprest).<\/b><br>A permanent advance or imprest may be granted to a Government servant by the Head of the Department <b>in consultation with the Internal Finance Wing, keeping the amount of advance to the minimum required for smooth functioning<\/b>.<br><br>(a), (c) and (b) misstate the authority, consultation or limit for granting a permanent advance.\"\r\n  },\r\n\r\n  {\r\n    id: 432,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In terms of the General Financial Rules, 2017, where the Head of the Office sanctions an advance to a Government servant for purchase of goods or services for the management of the office, the adjustment bill, along with the balance, if any, is required to be submitted by the Government servant within:\",\r\n    options: [\r\n      \"Fifteen days of the drawal of the advance\",\r\n      \"Sixty days of the drawal of the advance\",\r\n      \"Thirty days of the drawal of the advance\",\r\n      \"Seven days of the drawal of the advance\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Rule 323(2) (Advances for Contingent and Miscellaneous purpose).<\/b><br>The adjustment bill, along with the balance, if any, shall be submitted by the Government servant <b>within fifteen days of the drawal of advance<\/b>, failing which the advance or balance shall be recovered from his next salary(ies).<br><br>The distractors alter the period; the adjustment bill is due within fifteen days of drawal.\"\r\n  },\r\n\r\n  {\r\n    id: 433,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"Under the General Financial Rules, 2017, in respect of an advance to a Government servant for purchase of goods or services for the office, which of the following is a condition for its sanction?\\n1. The amount of expenditure, being higher than the Permanent Advance available, cannot be met out of it.\\n2. The purchase or purpose cannot be managed under the normal post-procurement payment system.\\n3. The amount of advance should not be more than the power delegated to the Head of the Office for the purpose.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Rule 323(1) (Advances for Contingent and Miscellaneous purpose).<\/b><br>The conditions include: the expenditure, being higher than the Permanent Advance, cannot be met out of it; the purchase\/purpose cannot be managed under the normal post-procurement payment system; the advance should not exceed the power delegated to the Head of the Office; and the Head of Office is responsible for timely recovery\/adjustment.<br><br>All three are conditions, so the answer is 1, 2 and 3.\"\r\n  },\r\n\r\n  {\r\n    id: 434,\r\n    chapter: \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    question: \"In the context of the General Financial Rules, 2017, a Ministry or Department may sanction the grant of an advance to a Government Pleader in connection with law suits to which Government is a party, up to a maximum limit at a time of:\",\r\n    options: [\r\n      \"Rupees fifty thousand\",\r\n      \"Rupees ten thousand\",\r\n      \"Rupees twenty-five thousand\",\r\n      \"Rupees one lakh\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Rule 324.<\/b><br>The Ministry\/Department may sanction the grant of an advance to a Government Pleader in connection with law suits to which Government is a party, up to a maximum limit of <b>Rupees twenty-five thousand at a time<\/b>; the amount so advanced is adjusted at the time of settlement of Counsel's fee bills.<br><br>The distractors alter the limit; the maximum advance to a Government Pleader is Rupees twenty-five thousand at a time.\"\r\n  }\r\n\r\n];\r\n\r\n\/\/ export default allQuestions; \/\/ uncomment if using as an ES module\r\n\r\n\r\n\/\/ ==========================================\r\n\/\/ STATE\r\n\/\/ ==========================================\r\nlet initDone = false;\r\nlet currentMode = 'all';\r\nlet currentFilter = null;\r\nlet filteredQuestions = [...allQuestions];\r\nlet currentQuestionIndex = 0;\r\nlet selectedOption = null;\r\nlet answerChecked = false;\r\nlet sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\nlet sessionStartTs = Date.now();\r\nlet sessionAnswers = {};\r\nlet progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n\r\nconst $id = (x) => document.getElementById(x);\r\nconst CHAPTERS = [...new Set(allQuestions.map(q => q.chapter))];\r\n\/\/ Case-insensitive helpers: work for \"Ch 1:\", \"CH 1:\", \"ch 1:\" alike.\r\nconst chShort = (c) => c.replace(\/^CH\\s*(\\d+):.*$\/i, 'CH $1').replace('ANNEXURE\/Appendices', 'Annexures');\r\nconst chFull = (c) => { const m = c.match(\/^CH\\s*\\d+:\\s*(.+)$\/i); return m ? m[1] : c; };\r\n\/\/ One label, printed once (avoids the \"name: name\" doubling bug).\r\nconst chLabel = (c) => \/^CH\\s*\\d+:\/i.test(c) ? (chShort(c) + ': ' + chFull(c)) : c;\r\n\r\n\/\/ ==========================================\r\n\/\/ PERSISTENCE (localStorage)\r\n\/\/ ==========================================\r\nfunction loadProgress() {\r\n    try {\r\n        const saved = localStorage.getItem('quiz_progress_' + quizConfig.quizId);\r\n        if (saved) {\r\n            const p = JSON.parse(saved);\r\n            progress = Object.assign(progress, p);\r\n            if (!progress.questionStats) progress.questionStats = {};\r\n            if (!Array.isArray(progress.weakAreas)) progress.weakAreas = [];\r\n            if (!Array.isArray(progress.attemptLog)) progress.attemptLog = [];\r\n        }\r\n    } catch (e) { console.warn('Progress load failed', e); }\r\n}\r\nfunction saveProgress() {\r\n    try {\r\n        if (progress.attemptLog.length > 500) progress.attemptLog = progress.attemptLog.slice(-500);\r\n        localStorage.setItem('quiz_progress_' + quizConfig.quizId, JSON.stringify(progress));\r\n    } catch (e) { console.warn('Progress save failed', e); }\r\n}\r\nfunction getQStat(qid) {\r\n    if (!progress.questionStats[qid]) progress.questionStats[qid] = { correct: 0, incorrect: 0, lastAttempt: null, lastCorrect: null };\r\n    return progress.questionStats[qid];\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TOAST\r\n\/\/ ==========================================\r\nlet toastTimer = null;\r\nfunction showToast(msg, type) {\r\n    const t = $id('warningToast');\r\n    $id('toastMessage').textContent = msg;\r\n    t.classList.toggle('success', type === 'success');\r\n    t.classList.add('show');\r\n    clearTimeout(toastTimer);\r\n    toastTimer = setTimeout(() => t.classList.remove('show'), 2600);\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB NAVIGATION\r\n\/\/ ==========================================\r\nfunction switchView(view) {\r\n    document.querySelectorAll('.cwq-portal .gp-tab').forEach(b => b.classList.toggle('active', b.dataset.view === view));\r\n    document.querySelectorAll('.cwq-portal .gp-view').forEach(v => v.classList.toggle('active', v.id === 'view-' + view));\r\n    if (view === 'performance') renderAI();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ MODE \/ FILTERS\r\n\/\/ ==========================================\r\nfunction setMode(mode, filter) {\r\n    currentMode = mode;\r\n    currentFilter = filter || null;\r\n    document.querySelectorAll('.cwq-portal .mode-tab').forEach(t => t.classList.toggle('active', t.dataset.mode === mode));\r\n    $id('chapterFilterCard').style.display = (mode === 'chapter') ? '' : 'none';\r\n    $id('weakAreasCard').style.display = (mode === 'weak') ? '' : 'none';\r\n    applyFilters();\r\n    progress.lastMode = mode; progress.lastFilter = currentFilter; saveProgress();\r\n}\r\nfunction applyFilters() {\r\n    if (currentMode === 'all') filteredQuestions = [...allQuestions];\r\n    else if (currentMode === 'chapter') filteredQuestions = currentFilter ? allQuestions.filter(q => q.chapter === currentFilter) : [...allQuestions];\r\n    else if (currentMode === 'weak') {\r\n        filteredQuestions = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n        if (!filteredQuestions.length) { showToast('No weak areas yet \u2014 great going!', 'success'); filteredQuestions = [...allQuestions]; setMode('all'); return; }\r\n    }\r\n    currentQuestionIndex = 0;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionStartTs = Date.now();\r\n    sessionAnswers = {};\r\n    renderFilters(); renderGrid(); loadQuestion(); updateStats();\r\n}\r\nfunction renderFilters() {\r\n    $id('chapterList').innerHTML = CHAPTERS.map(c => {\r\n        const n = allQuestions.filter(q => q.chapter === c).length;\r\n        return '<div class=\"filter-item' + (currentMode === 'chapter' && currentFilter === c ? ' active' : '') + '\" data-chapter=\"' + encodeURIComponent(c) + '\" title=\"' + c + '\"><span class=\"filter-text\">' + chLabel(c) + '<\/span><span class=\"filter-count\">' + n + '<\/span><\/div>';\r\n    }).join('');\r\n    renderWeakList();\r\n}\r\nfunction renderWeakList() {\r\n    const list = $id('weakQuestionList');\r\n    const weak = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n    list.innerHTML = weak.length ? weak.map(q => {\r\n        const s = getQStat(q.id);\r\n        return '<div class=\"weak-question-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 60) + '\u2026<\/span><span class=\"wrong-count\">' + s.incorrect + '\u2717<\/span><\/div>';\r\n    }).join('') : '<p style=\"font-size:12.5px;color:var(--mut);text-align:center;padding:14px 4px;\">No weak areas. Keep practising!<\/p>';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ QUESTION RENDERING\r\n\/\/ ==========================================\r\nfunction loadQuestion() {\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    if (!q) {\r\n        $id('questionText').innerHTML = '<b>No questions loaded yet.<\/b> Paste your question bank into the <code>allQuestions<\/code> array in this file (format documented at the array) and reload.';\r\n        $id('optionsList').innerHTML = '';\r\n        $id('questionNumber').textContent = 'Question 0 of 0';\r\n        return;\r\n    }\r\n    selectedOption = null; answerChecked = false;\r\n    $id('questionNumber').textContent = 'Question ' + (currentQuestionIndex + 1) + ' of ' + filteredQuestions.length;\r\n    $id('currentQuestionChapter').textContent = chLabel(q.chapter);\r\n    $id('weakBadge').style.display = progress.weakAreas.includes(q.id) ? '' : 'none';\r\n    $id('questionText').innerHTML = formatQuestion(q);\r\n    $id('explanationBox').classList.remove('show');\r\n    renderOptions(q);\r\n    renderMastery(q);\r\n    const prior = sessionAnswers[q.id];\r\n    if (prior !== undefined) revealAnswer(q, prior, true);\r\n    $id('prevBtn').disabled = currentQuestionIndex === 0;\r\n    $id('nextBtn').disabled = currentQuestionIndex === filteredQuestions.length - 1;\r\n    $id('checkBtn').disabled = prior !== undefined;\r\n    renderGrid();\r\n    progress.lastQuestionId = q.id; saveProgress();\r\n    if (initDone && window.innerWidth <= 900) {\r\n        const p = document.querySelector('.cwq-portal .question-panel');\r\n        if (p) p.scrollIntoView({ behavior: 'smooth', block: 'start' });\r\n    }\r\n}\r\n\/\/ UPSC exam-paper formatting: numbered statements get their own spaced rows,\r\n\/\/ the \"Select the correct answer \/ Which of the above\" lead sits on its own line.\r\n\/\/ Splits on BOTH \"\\n\" and \"<br>\" so either style works in pasted data.\r\n\r\nfunction formatQuestion(q) {\r\n    const parts = q.question.split(\/<br\\s*\\\/?>|\\n\/i);\r\n    let html = '<span class=\"q-stem\"><b>Q.<\/b> ' + (parts[0] || '') + '<\/span>';\r\n\r\n    let i = 1;\r\n    while (i < parts.length) {\r\n        const seg = parts[i].trim();\r\n        if (!seg) { i++; continue; }\r\n\r\n        \/\/ Detect \"List-I\" and render a side-by-side match-the-following block\r\n        if (\/^list[\\s-]*i\\b\/i.test(seg)) {\r\n            i++; \/\/ skip \"List-I\" label\r\n            const listI = [];\r\n            while (i < parts.length) {\r\n                const s2 = parts[i].trim();\r\n                if (!s2) { i++; continue; }\r\n                const m = s2.match(\/^([A-Za-z])\\.\\s*(.*)$\/s);\r\n                if (m) { listI.push({ n: m[1], t: m[2] }); i++; } else break;\r\n            }\r\n            const listII = [];\r\n            if (i < parts.length && \/^list[\\s-]*ii\\b\/i.test(parts[i].trim())) {\r\n                i++; \/\/ skip \"List-II\" label\r\n                while (i < parts.length) {\r\n                    const s3 = parts[i].trim();\r\n                    if (!s3) { i++; continue; }\r\n                    const m2 = s3.match(\/^(\\d+)\\.\\s*(.*)$\/s);\r\n                    if (m2) { listII.push({ n: m2[1], t: m2[2] }); i++; } else break;\r\n                }\r\n            }\r\n            html += '<div class=\"match-columns\">' +\r\n                '<div><div class=\"match-col-head\">List-I<\/div>' +\r\n                listI.map(it => '<div class=\"match-item\"><span class=\"mn\">' + it.n + '.<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div>' +\r\n                '<div><div class=\"match-col-head\">List-II<\/div>' +\r\n                listII.map(it => '<div class=\"match-item\"><span class=\"mn\">' + it.n + '.<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div><\/div>';\r\n            continue;\r\n        }\r\n\r\n        const m = seg.match(\/^(\\d+)\\.\\s*(.*)$\/s);\r\n        if (m) { html += '<span class=\"q-stmt\"><span class=\"sn\">' + m[1] + '.<\/span><span>' + m[2] + '<\/span><\/span>'; i++; continue; }\r\n        if (\/^(select the correct|which of the (above|following|statements)|choose the correct|consider the following|statement)\/i.test(seg)) {\r\n            html += '<span class=\"q-lead\">' + seg + '<\/span>'; i++; continue;\r\n        }\r\n        html += '<span class=\"q-lead\" style=\"font-style:normal\">' + seg + '<\/span>';\r\n        i++;\r\n    }\r\n    return html;\r\n}\r\nfunction renderOptions(q) {\r\n    $id('optionsList').innerHTML = q.options.map((opt, i) =>\r\n        '<div class=\"option-item\" data-opt=\"' + i + '\"><span class=\"option-letter\">(' + String.fromCharCode(97 + i) + ')<\/span><span class=\"option-text\">' + opt + '<\/span><i class=\"option-icon\" style=\"margin-top:4px\"><\/i><\/div>'\r\n    ).join('');\r\n}\r\nfunction renderMastery(q) {\r\n    const s = getQStat(q.id);\r\n    const mi = $id('masteryIndicator');\r\n    if (s.correct + s.incorrect === 0) { mi.classList.remove('show'); return; }\r\n    mi.classList.add('show');\r\n    const stars = $id('masteryStars').querySelectorAll('i');\r\n    stars.forEach((st, i) => st.classList.toggle('filled', i < Math.min(s.correct, 5)));\r\n}\r\nfunction checkAnswer() {\r\n    if (answerChecked || selectedOption === null) { if (selectedOption === null) showToast('Select an option first'); return; }\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    const isCorrect = selectedOption === q.correct;\r\n    sessionAnswers[q.id] = selectedOption;\r\n    sessionStats.attempted++; isCorrect ? sessionStats.correct++ : sessionStats.incorrect++;\r\n    updateQuestionStats(q, isCorrect);\r\n    revealAnswer(q, selectedOption, false);\r\n    updateStats(); renderGrid(); renderWeakList(); updateHeader();\r\n}\r\nfunction revealAnswer(q, chosen, restoring) {\r\n    answerChecked = true;\r\n    const items = $id('optionsList').querySelectorAll('.option-item');\r\n    items.forEach((it, i) => {\r\n        it.classList.add('disabled');\r\n        if (i === q.correct) { it.classList.add('correct'); const oi = it.querySelector('.option-icon'); oi.textContent = '\\u2713'; oi.style.fontStyle = 'normal'; }\r\n        else if (i === chosen) { it.classList.add('incorrect'); const oj = it.querySelector('.option-icon'); oj.textContent = '\\u2717'; oj.style.fontStyle = 'normal'; }\r\n    });\r\n    $id('explanationText').innerHTML = q.explanation;\r\n    $id('explanationBox').classList.add('show');\r\n    $id('checkBtn').disabled = true;\r\n    renderMastery(q);\r\n    if (!restoring) showToast(chosen === q.correct ? 'Correct! Well done.' : 'Incorrect \u2014 read the explanation.', chosen === q.correct ? 'success' : '');\r\n}\r\nfunction updateQuestionStats(q, isCorrect) {\r\n    const s = getQStat(q.id);\r\n    isCorrect ? s.correct++ : s.incorrect++;\r\n    s.lastAttempt = Date.now(); s.lastCorrect = isCorrect;\r\n    progress.attemptLog.push({ qid: q.id, correct: isCorrect, ts: Date.now() });\r\n    const isWeak = progress.weakAreas.includes(q.id);\r\n    if (!isCorrect && s.incorrect >= quizConfig.weakThreshold && !isWeak) progress.weakAreas.push(q.id);\r\n    if (isCorrect && isWeak && s.correct >= quizConfig.masteryThreshold) progress.weakAreas = progress.weakAreas.filter(id => id !== q.id);\r\n    saveProgress();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ GRID + STATS\r\n\/\/ ==========================================\r\nfunction renderGrid() {\r\n    $id('questionGrid').innerHTML = filteredQuestions.map((q, i) => {\r\n        let cls = 'unattempted';\r\n        const ans = sessionAnswers[q.id];\r\n        if (ans !== undefined) cls = (ans === q.correct) ? 'correct-answered' : 'incorrect-answered';\r\n        else { const s = progress.questionStats[q.id]; if (s && (s.correct + s.incorrect) > 0) cls = 'attempted'; }\r\n        if (i === currentQuestionIndex) cls = 'current';\r\n        const weak = progress.weakAreas.includes(q.id) ? ' weak-marked' : '';\r\n        return '<div class=\"grid-item ' + cls + weak + '\" data-idx=\"' + i + '\" title=\"Q' + q.id + '\">' + (i + 1) + '<\/div>';\r\n    }).join('');\r\n}\r\nfunction masteredCount() { return allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && s.correct >= quizConfig.masteryThreshold; }).length; }\r\nfunction updateStats() {\r\n    $id('totalQuestions').textContent = filteredQuestions.length;\r\n    $id('attemptedCount').textContent = sessionStats.attempted;\r\n    $id('correctCount').textContent = sessionStats.correct;\r\n    $id('incorrectCount').textContent = sessionStats.incorrect;\r\n    const mastered = masteredCount();\r\n    const pct = allQuestions.length ? Math.round(mastered \/ allQuestions.length * 100) : 0;\r\n    $id('progressPercentage').textContent = pct + '%';\r\n    $id('progressRingFill').style.strokeDashoffset = 264 - (264 * pct \/ 100);\r\n    $id('totalCorrectProgress').textContent = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    $id('totalWeakProgress').textContent = progress.weakAreas.length;\r\n    $id('allCount').textContent = allQuestions.length;\r\n    $id('weakModeCount').textContent = progress.weakAreas.length;\r\n}\r\nfunction updateHeader() {\r\n    $id('hdrTotalQ').textContent = allQuestions.length;\r\n    $id('hdrChapters').textContent = CHAPTERS.length;\r\n    const pct = allQuestions.length ? Math.round(masteredCount() \/ allQuestions.length * 100) : 0;\r\n    $id('hdrMastered').textContent = pct + '%';\r\n    const w = progress.weakAreas.length;\r\n    $id('weakBadgeHeader').style.display = w ? '' : 'none';\r\n    $id('weakCountHeader').textContent = w;\r\n    const r = computeReadiness();\r\n    $id('hdrReadiness').textContent = r.attempted ? r.score + '%' : '\u2014';\r\n    $id('perfPill').style.display = w >= 5 ? '' : 'none';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ SUBMIT \/ RESULT \/ RESETS\r\n\/\/ ==========================================\r\nfunction submitExam() {\r\n    if (!sessionStats.attempted) { showToast('Attempt at least one question first'); return; }\r\n    const pct = Math.round(sessionStats.correct \/ sessionStats.attempted * 100);\r\n    $id('resultCorrect').textContent = sessionStats.correct;\r\n    $id('resultIncorrect').textContent = sessionStats.incorrect;\r\n    $id('resultScore').textContent = pct + '%';\r\n    $id('resultIcon').textContent = pct >= 80 ? '\ud83c\udfc6' : pct >= 60 ? '\ud83c\udf89' : pct >= 40 ? '\ud83d\udcd6' : '\ud83d\udcaa';\r\n    $id('resultTitle').textContent = pct >= 80 ? 'Outstanding!' : pct >= 60 ? 'Great Job!' : pct >= 40 ? 'Keep Practising!' : 'Needs Revision';\r\n    $id('resultMessage').textContent = 'You attempted ' + sessionStats.attempted + ' of ' + filteredQuestions.length + ' questions in this session.';\r\n    $id('practiceWeakBtn').style.display = progress.weakAreas.length ? '' : 'none';\r\n    $id('resultModal').classList.add('show');\r\n}\r\nfunction reviewAnswers() { $id('resultModal').classList.remove('show'); currentQuestionIndex = 0; loadQuestion(); }\r\nfunction retryQuiz() { $id('resultModal').classList.remove('show'); sessionStats = { attempted: 0, correct: 0, incorrect: 0 }; sessionAnswers = {}; currentQuestionIndex = 0; loadQuestion(); updateStats(); }\r\n\/\/ SESSION RESET (Practice tab): clears ONLY this session's answers\/score.\r\n\/\/ Lifetime performance (mastery, weak areas, attempt history) is preserved.\r\nfunction resetSession() {\r\n    if (!confirm('Reset this session? Only the current answers and session score are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    currentQuestionIndex = 0;\r\n    loadQuestion(); updateStats(); renderGrid();\r\n    showToast('Session reset \u2014 performance data kept', 'success');\r\n}\r\n\/\/ PERFORMANCE RESET (My Performance tab): wipes lifetime data after confirm.\r\nfunction resetPerformance() {\r\n    if (!confirm('Permanently erase ALL lifetime performance for this quiz?\\n\\nThis clears mastery stars, weak areas, accuracy history and the readiness score. This cannot be undone.')) return;\r\n    progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n    saveProgress();\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    setMode('all');\r\n    updateHeader();\r\n    renderAI();\r\n    showToast('Lifetime performance erased', 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB 2 \u2014 AI COACH ENGINE (rule-based, client-side)\r\n\/\/ Chapter weight = chapter's share of the question bank\r\n\/\/ ==========================================\r\nfunction chapterCounts() {\r\n    const map = {};\r\n    allQuestions.forEach(q => { map[q.chapter] = (map[q.chapter] || 0) + 1; });\r\n    return Object.entries(map).sort((a, b) => b[1] - a[1]);\r\n}\r\nfunction chapterStats() {\r\n    const total = allQuestions.length;\r\n    return chapterCounts().map(([c, n]) => {\r\n        const qs = allQuestions.filter(q => q.chapter === c);\r\n        let attempted = 0, correct = 0, incorrect = 0, scoreSum = 0;\r\n        qs.forEach(q => {\r\n            const s = progress.questionStats[q.id];\r\n            if (s && (s.correct + s.incorrect) > 0) { attempted++; correct += s.correct; incorrect += s.incorrect; }\r\n            scoreSum += s ? Math.min(s.correct \/ quizConfig.masteryThreshold, 1) : 0;\r\n        });\r\n        const acc = (correct + incorrect) ? correct \/ (correct + incorrect) : null;\r\n        const weight = n \/ total;\r\n        const coverage = attempted \/ n;\r\n        const mastery = scoreSum \/ n;\r\n        const priority = weight * (acc === null ? 0.85 : (1 - acc)) * (0.5 + 0.5 * (1 - coverage));\r\n        return { chapter: c, count: n, weight, attempted, coverage, acc, mastery, priority };\r\n    });\r\n}\r\nfunction computeReadiness() {\r\n    const stats = chapterStats();\r\n    const score = Math.round(stats.reduce((a, s) => a + s.weight * s.mastery, 0) * 100);\r\n    const attempted = Object.values(progress.questionStats).some(s => (s.correct + s.incorrect) > 0);\r\n    return { score, attempted, stats };\r\n}\r\nfunction renderAI() {\r\n    if (!allQuestions.length) {\r\n        $id('aiEmptyState').style.display = '';\r\n        $id('aiContent').style.display = 'none';\r\n        return;\r\n    }\r\n    const { score, attempted, stats } = computeReadiness();\r\n    $id('aiEmptyState').style.display = attempted ? 'none' : '';\r\n    $id('aiContent').style.display = attempted ? '' : 'none';\r\n    if (!attempted) return;\r\n\r\n    \/\/ Readiness ring\r\n    $id('aiScore').textContent = score;\r\n    $id('aiRingFill').style.strokeDashoffset = 402 - (402 * score \/ 100);\r\n    const verdict = score >= 80 ? '<b>Exam-ready.<\/b> Maintain with the revision queue and weak-area drills.'\r\n        : score >= 60 ? '<b>Strong base.<\/b> Close the gaps in your top-weight chapters to cross 80.'\r\n        : score >= 35 ? '<b>Building up.<\/b> Focus on the priority chapters below \u2014 they move your score fastest.'\r\n        : '<b>Early stage.<\/b> Start with the highest-weight chapters; every mastered question compounds.';\r\n    $id('aiVerdict').innerHTML = verdict + '<br><span style=\"font-size:11.8px;opacity:.8\">Score = \u03a3 (chapter weight \u00d7 your mastery), computed across ' + CHAPTERS.length + ' chapters of the bank.<\/span>';\r\n\r\n    \/\/ KPIs\r\n    const totalAttempted = allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && (s.correct + s.incorrect) > 0; }).length;\r\n    const allC = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    const allI = Object.values(progress.questionStats).reduce((a, s) => a + s.incorrect, 0);\r\n    const accAll = (allC + allI) ? Math.round(allC \/ (allC + allI) * 100) : 0;\r\n    const recent = progress.attemptLog.slice(-20);\r\n    const accRecent = recent.length ? Math.round(recent.filter(a => a.correct).length \/ recent.length * 100) : 0;\r\n    const trendArrow = recent.length >= 5 ? (accRecent > accAll ? ' <span style=\"color:var(--green)\">\\u2197<\/span>' : accRecent < accAll ? ' <span style=\"color:var(--red)\">\\u2198<\/span>' : '') : '';\r\n    $id('aiKpis').innerHTML =\r\n        '<div class=\"ai-kpi\"><div class=\"n\">' + totalAttempted + '\/' + allQuestions.length + '<\/div><div class=\"l\">Coverage<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accAll >= 70 ? 'g' : accAll >= 45 ? 'a' : 'r') + '\">' + accAll + '%<\/div><div class=\"l\">Lifetime Accuracy<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accRecent >= 70 ? 'g' : accRecent >= 45 ? 'a' : 'r') + '\">' + accRecent + '%' + trendArrow + '<\/div><div class=\"l\">Last 20 Attempts<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n g\">' + masteredCount() + '<\/div><div class=\"l\">Mastered (' + quizConfig.masteryThreshold + '\u2605)<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n r\">' + progress.weakAreas.length + '<\/div><div class=\"l\">Weak Questions<\/div><\/div>';\r\n\r\n    \/\/ Smart study plan\r\n    const byPriority = [...stats].sort((a, b) => b.priority - a.priority);\r\n    const recos = [];\r\n    byPriority.slice(0, 3).forEach(s => {\r\n        if (s.acc === null) recos.push({ ic: 'warm', icon: '\ud83e\udded', txt: '<b>' + chShort(s.chapter) + '<\/b> carries <b>' + Math.round(s.weight * 100) + '%<\/b> of the bank but you haven\\u2019t attempted it yet \u2014 begin here.', ch: s.chapter });\r\n        else if (s.acc < 0.6) recos.push({ ic: 'hot', icon: '\ud83d\udd25', txt: '<b>' + chShort(s.chapter) + '<\/b>: chapter weight <b>' + Math.round(s.weight * 100) + '%<\/b>, your accuracy only <b>' + Math.round(s.acc * 100) + '%<\/b> \u2014 highest payoff zone right now.', ch: s.chapter });\r\n        else if (s.coverage < 0.6) recos.push({ ic: 'cool', icon: '\ud83d\udd0d', txt: '<b>' + chShort(s.chapter) + '<\/b>: accuracy is fine (' + Math.round(s.acc * 100) + '%) but you\\u2019ve only covered <b>' + Math.round(s.coverage * 100) + '%<\/b> of its questions \u2014 finish the set.', ch: s.chapter });\r\n    });\r\n    if (progress.weakAreas.length >= 3) recos.push({ ic: 'hot', icon: '\u26a0\ufe0f', txt: 'You have <b>' + progress.weakAreas.length + ' weak questions<\/b> flagged. One focused Weak-Areas session will clear the backlog.', weak: true });\r\n    const due = revisionDue();\r\n    if (due.length) recos.push({ ic: 'warm', icon: '\ud83d\udd01', txt: '<b>' + due.length + ' mastered questions<\/b> haven\\u2019t been touched in over ' + quizConfig.revisionGapDays + ' days \u2014 revise before they fade.' });\r\n    const best = [...stats].filter(s => s.acc !== null).sort((a, b) => b.acc - a.acc)[0];\r\n    if (best && best.acc >= 0.75) recos.push({ ic: 'good', icon: '\ud83c\udfc5', txt: 'Strongest area: <b>' + chShort(best.chapter) + '<\/b> at <b>' + Math.round(best.acc * 100) + '%<\/b> accuracy \u2014 bank these marks on exam day.' });\r\n    $id('aiRecoList').innerHTML = recos.map(r =>\r\n        '<div class=\"ai-reco\"><span class=\"ic ' + r.ic + '\">' + r.icon + '<\/span><p>' + r.txt + '<\/p>' +\r\n        (r.ch ? '<button class=\"go\" data-practice-ch=\"' + encodeURIComponent(r.ch) + '\">Practice \\u2192<\/button>' : r.weak ? '<button class=\"go\" data-practice-weak=\"1\">Start \\u2192<\/button>' : '') + '<\/div>'\r\n    ).join('');\r\n\r\n    \/\/ Performance table\r\n    $id('perfTableBody').innerHTML = byPriority.map(s => {\r\n        const accPct = s.acc === null ? null : Math.round(s.acc * 100);\r\n        const tag = s.acc === null ? '<span class=\"tag na\">Not started<\/span>'\r\n            : accPct < 45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n            : accPct < 65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n            : accPct < 85 ? '<span class=\"tag ok\">On track<\/span>'\r\n            : '<span class=\"tag good\">Strong<\/span>';\r\n        const accBar = s.acc === null ? '\u2014' : '<div class=\"mini-track\"><div class=\"mini-fill\" style=\"width:' + accPct + '%;background:' + (accPct < 45 ? 'var(--red)' : accPct < 65 ? 'var(--amber)' : 'var(--green)') + '\"><\/div><\/div><span style=\"font-size:11.5px\">' + accPct + '%<\/span>';\r\n        return '<tr><td title=\"' + s.chapter + '\">' + chLabel(s.chapter) + '<\/td><td><b>' + Math.round(s.weight * 100) + '%<\/b> <span style=\"color:var(--faint);font-size:11.2px\">(' + s.count + ' Qs)<\/span><\/td><td>' + s.attempted + '\/' + s.count + '<\/td><td>' + accBar + '<\/td><td>' + tag + '<\/td><td><button class=\"mini-go\" data-practice-ch=\"' + encodeURIComponent(s.chapter) + '\">Practice<\/button><\/td><\/tr>';\r\n    }).join('');\r\n\r\n    \/\/ Revision queue\r\n    $id('revisionQueue').innerHTML = due.length ? due.slice(0, 8).map(({ q, days }) =>\r\n        '<div class=\"rev-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 55) + '\u2026<\/span><span class=\"days\">' + days + 'd ago<\/span><\/div>'\r\n    ).join('') : '<div class=\"ai-empty\" style=\"padding:18px\"><p style=\"font-size:13.3px\">Nothing due for revision. Mastered questions reappear here after ' + quizConfig.revisionGapDays + ' days.<\/p><\/div>';\r\n\r\n    \/\/ Mastery distribution\r\n    const buckets = [0, 0, 0, 0]; \/\/ untouched, learning, close, mastered\r\n    allQuestions.forEach(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (!s || (s.correct + s.incorrect) === 0) buckets[0]++;\r\n        else if (s.correct >= quizConfig.masteryThreshold) buckets[3]++;\r\n        else if (s.correct >= 2) buckets[2]++;\r\n        else buckets[1]++;\r\n    });\r\n    const labels = ['Untouched', 'Learning (0\u20131\u2605)', 'Almost there (2\u2605)', 'Mastered (' + quizConfig.masteryThreshold + '\u2605+)'];\r\n    const colors = ['#cbd5e1', 'var(--amber)', 'var(--navy-l)', 'var(--green)'];\r\n    $id('masteryDist').innerHTML = buckets.map((n, i) =>\r\n        '<div class=\"bar-row\" style=\"grid-template-columns:minmax(130px,1fr) 2fr auto\"><span class=\"bar-name\">' + labels[i] + '<\/span><div class=\"bar-track\"><div class=\"bar-fill\" style=\"width:' + (allQuestions.length ? n \/ allQuestions.length * 100 : 0) + '%;background:' + colors[i] + '\"><\/div><\/div><span class=\"bar-val\">' + n + '<\/span><\/div>'\r\n    ).join('');\r\n}\r\nfunction revisionDue() {\r\n    const now = Date.now(), gap = quizConfig.revisionGapDays * 86400000;\r\n    return allQuestions.map(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (s && s.correct >= quizConfig.masteryThreshold && s.lastAttempt && (now - s.lastAttempt) > gap)\r\n            return { q, days: Math.floor((now - s.lastAttempt) \/ 86400000) };\r\n        return null;\r\n    }).filter(Boolean).sort((a, b) => b.days - a.days);\r\n}\r\nfunction gotoQuestion(qid) {\r\n    switchView('practice');\r\n    let idx = filteredQuestions.findIndex(q => q.id === qid);\r\n    if (idx === -1) { setMode('all'); idx = filteredQuestions.findIndex(q => q.id === qid); }\r\n    if (idx !== -1) { currentQuestionIndex = idx; loadQuestion(); }\r\n}\r\nfunction practiceChapter(ch) {\r\n    switchView('practice');\r\n    setMode('chapter', ch);\r\n    showToast('Filtered to ' + chShort(ch), 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ EVENT DELEGATION (single listener)\r\n\/\/ ==========================================\r\ndocument.addEventListener('click', function (e) {\r\n    const w = e.target.closest('.cwq-portal');\r\n    if (!w) return;\r\n    const tab = e.target.closest('.gp-tab'); if (tab) { switchView(tab.dataset.view); return; }\r\n    const mode = e.target.closest('.mode-tab'); if (mode) { setMode(mode.dataset.mode); return; }\r\n    const cf = e.target.closest('.filter-item[data-chapter]'); if (cf) { const c = decodeURIComponent(cf.dataset.chapter); setMode('chapter', currentFilter === c ? null : c); return; }\r\n    const gi = e.target.closest('.grid-item'); if (gi) { currentQuestionIndex = parseInt(gi.dataset.idx, 10); loadQuestion(); return; }\r\n    const go = e.target.closest('[data-goto]'); if (go) { gotoQuestion(parseInt(go.dataset.goto, 10)); return; }\r\n    const pc = e.target.closest('[data-practice-ch]'); if (pc) { practiceChapter(decodeURIComponent(pc.dataset.practiceCh)); return; }\r\n    const pw = e.target.closest('[data-practice-weak]'); if (pw) { switchView('practice'); setMode('weak'); return; }\r\n    const opt = e.target.closest('.option-item'); if (opt && !answerChecked) {\r\n        $id('optionsList').querySelectorAll('.option-item').forEach(o => o.classList.remove('selected'));\r\n        opt.classList.add('selected'); selectedOption = parseInt(opt.dataset.opt, 10); return;\r\n    }\r\n    switch (e.target.closest('button') ? e.target.closest('button').id : '') {\r\n        case 'checkBtn': checkAnswer(); break;\r\n        case 'prevBtn': if (currentQuestionIndex > 0) { currentQuestionIndex--; loadQuestion(); } break;\r\n        case 'nextBtn': if (currentQuestionIndex < filteredQuestions.length - 1) { currentQuestionIndex++; loadQuestion(); } break;\r\n        case 'submitBtn': submitExam(); break;\r\n        case 'resetBtn': resetSession(); break;\r\n        case 'resetPerfBtn': resetPerformance(); break;\r\n        case 'reviewBtn': reviewAnswers(); break;\r\n        case 'retryBtn': retryQuiz(); break;\r\n        case 'practiceWeakBtn': $id('resultModal').classList.remove('show'); setMode('weak'); break;\r\n        case 'practiceWeakAreasBtn': setMode('weak'); break;\r\n        case 'resumeBtn': {\r\n            const qid = progress.lastQuestionId;\r\n            if (progress.lastMode) setMode(progress.lastMode, progress.lastFilter);\r\n            if (qid) gotoQuestion(qid);\r\n            $id('sessionInfo').style.display = 'none';\r\n            break;\r\n        }\r\n    }\r\n});\r\n\r\n\/\/ Screenshot \/ copy deterrents\r\ndocument.addEventListener('contextmenu', function (e) { if (e.target.closest('.cwq-portal')) { e.preventDefault(); showToast('Right-click is disabled to protect content'); } });\r\ndocument.addEventListener('keydown', function (e) {\r\n    if ((e.ctrlKey || e.metaKey) && ['c', 's', 'p', 'u'].includes(e.key.toLowerCase()) && document.querySelector('.cwq-portal')) {\r\n        e.preventDefault(); showToast('Copying is disabled to protect content');\r\n    }\r\n    if (e.key === 'PrintScreen') showToast('Screenshots are discouraged \u2014 content is protected');\r\n});\r\n\r\n\/\/ ==========================================\r\n\/\/ INIT\r\n\/\/ ==========================================\r\ndocument.addEventListener('DOMContentLoaded', function () {\r\n    $id('topicName').textContent = quizConfig.topic;\r\n    $id('topicEyebrow').textContent = 'CSS ADDA \u00b7 PromotionExams.com \u00b7 ' + quizConfig.paper;\r\n    loadProgress();\r\n    renderFilters();\r\n    setMode(progress.lastMode || 'all', progress.lastFilter || null);\r\n    updateHeader();\r\n    if (progress.lastQuestionId) {\r\n        const q = allQuestions.find(x => x.id === progress.lastQuestionId);\r\n        if (q) { $id('sessionInfo').style.display = ''; $id('sessionText').textContent = 'Last session: Q' + q.id + ' (' + chShort(q.chapter) + ')'; }\r\n    }\r\n    initDone = true;\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u26a0\ufe0f Message \ud83c\udf89 Great Job! 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