{"id":5743,"date":"2025-12-22T07:42:35","date_gmt":"2025-12-22T07:42:35","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=5743"},"modified":"2026-10-22T07:48:40","modified_gmt":"2026-10-22T07:48:40","slug":"previous-year-papers-general-financial-rulesgfr-2017","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=5743","title":{"rendered":"Previous Year Papers-General Financial Rules(GFR), 2017"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5743\" class=\"elementor elementor-5743\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f32366 e-con-full e-flex e-con e-parent\" data-id=\"4f32366\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f27af0 elementor-widget elementor-widget-html\" data-id=\"0f27af0\" 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\nPYQ-ONLY AI TEST SERIES  \u2014  previous year questions, one subject per page\r\n=====================================================================\r\n\r\nWHAT THIS IS\r\n  A drill page carrying previous year questions only. Three tabs:\r\n     PRACTICE        filters (All \/ chapter \/ weak \/ flagged), search,\r\n                     flagging, live scorecard, per-question timer\r\n     MY PERFORMANCE  readiness engine, chapter accuracy against exam\r\n                     weight, PYQ paper\r\n     EXAM ANALYTICS  chapters ranked by PYQ count, chapter x year\r\n                     heatmap, questions per exam cycle\r\n\r\n  Exam weight is COUNTED from the bank: a chapter holding 30 of 120 PYQs\r\n  is 25% of the paper, and the page says so with the count behind it.\r\n  Add a year of papers and every weight and priority re-computes.\r\n\r\nSETTING UP A NEW SUBJECT \u2014 all edits at the top of the script\r\n  1. CFG.quizId   UNIQUE PER PAGE. It is the localStorage key and the\r\n                  server-side meta key; two pages sharing it overwrite\r\n                  each other's progress. Letters, digits, - and _ only.\r\n     CFG.topic    subject name for the header.\r\n     CFG.eyebrow  the exam line above it, or blank.\r\n  2. CFG.sourceUrl  page carrying the full text of the subject; shown as\r\n                  a \"Read the source\" card. Blank switches it off.\r\n  3. pyqQuestions   every previous year question, each with its year:\r\n                      { id, year:'2022', chapter, question, options[],\r\n                        correct, explanation }\r\n                  Chapters are matched on their NUMBER \u2014 'CH 2', 'Ch-2'\r\n                  and 'Chapter 2: General Outlines...' are one chapter.\r\n                  ids: unique within a chapter. Never change an id once\r\n                  published \u2014 saved progress follows it.\r\n\r\nSCORECARD + TIMER\r\n  The rail scores the set on screen as the exam would: answered, not\r\n  answered, right, wrong, accuracy, net score after negative marking\r\n  (CFG.marking), time on the set and per question against\r\n  CFG.secondsPerQuestion. The per-question timer runs only while the\r\n  question is unanswered, on screen and the learner is active.\r\n\r\nPROGRESS\r\n  Mirrored to the learner's WordPress account when the Code Snippet\r\n  \"CSS ADDA \u2014 Quiz Progress Sync v1.0\" is active; local-only otherwise.\r\n  A sitting resumes where it was left, on any device.\r\n\r\nLOOK\r\n  paperMode \/ paperTexture \/ bookletCode as before. The question sheet is\r\n  set in UPSC booklet type \u2014 see \"UPSC TYPE\" in the styles.\r\n\r\nRESETS\r\n  \"Reset session\"        clears only this sitting's answers and times.\r\n  \"Reset my performance\" wipes lifetime mastery, weak areas and flags.\r\n\r\n=====================================================================\r\n-->\r\n\r\n<meta charset=\"utf-8\">\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=Plus+Jakarta+Sans:wght@400;500;600;700;800&family=Newsreader:opsz,wght@6..72,400;6..72,500;6..72,600&family=Tinos:ital,wght@0,400;0,700;1,400;1,700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n.cdrill{\r\n  --blue-900:#12246E; --blue-800:#1B3FCB; --blue-700:#2757E8; --blue-100:#EAF0FF; --blue-50:#F5F8FF;\r\n  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.qtag.flag{background:var(--gold-bg);color:#8A6206;border:1px solid #F2DFAE}\r\n.cdrill .qtag.done{background:var(--ok-bg);color:var(--ok);border:1px solid #A9DEC6}\r\n.cdrill .badge-m.weak{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .qbody{padding:22px}\r\n.cdrill .stem{font-family:var(--serif) !important;font-size:18.5px !important;line-height:1.7;\r\n  font-weight:600;margin:0 0 18px;color:#161b26;text-align:justify;hyphens:auto;-webkit-hyphens:auto}\r\n.cdrill .stem b{font-weight:700}\r\n.cdrill .qno{font-family:var(--serif);font-weight:700;color:#8A6206;margin-right:7px;\r\n  hyphens:none;-webkit-hyphens:none}\r\n.cdrill .qsheet{background:#fffef9;border:1px solid #e9e3d2;border-left:4px solid var(--gold);\r\n  border-radius:12px;padding:20px 22px;margin:0 0 18px}\r\n.cdrill .qsheet .lead,\r\n.cdrill .qsheet .intro,\r\n.cdrill .qsheet .close{font-family:var(--serif) !important;font-size:18.5px !important;line-height:1.7;\r\n  font-weight:600;color:#161b26;text-align:justify;hyphens:auto;-webkit-hyphens:auto}\r\n.cdrill .qsheet .intro{margin:16px 0 0}\r\n.cdrill .qsheet .close{margin:16px 0 0;text-align:left;hyphens:none;-webkit-hyphens:none}\r\n.cdrill .stmts{list-style:none;counter-reset:s;margin:4px 0 0;padding:0;display:block}\r\n.cdrill .stmts li{counter-increment:s;display:grid;grid-template-columns:30px 1fr;gap:4px;align-items:baseline;\r\n  font-family:var(--serif) !important;font-size:18.5px !important;font-weight:600;line-height:1.65;color:#161b26;\r\n  margin:12px 0 0 14px;text-align:justify;hyphens:auto;-webkit-hyphens:auto}\r\n.cdrill .stmts li::before{content:counter(s) \".\";font-family:var(--serif);font-weight:600;font-size:18.5px;color:#161b26}\r\n.cdrill .lists{display:grid;grid-template-columns:1fr 1fr;gap:34px;margin:18px 0 0}\r\n@media(max-width:760px){.cdrill .lists{grid-template-columns:1fr;gap:22px}}\r\n.cdrill .lcol h5{margin:0 0 10px;padding:0 0 9px;border-bottom:1px solid #DCD3BE;font-size:12px;font-weight:800;color:var(--ink)}\r\n.cdrill .lcol ul{list-style:none;margin:0;padding:0;display:grid;gap:12px}\r\n.cdrill .lcol li{display:grid;grid-template-columns:28px 1fr;align-items:baseline;\r\n  font-family:var(--serif) !important;font-size:17.5px;font-weight:600;line-height:1.6;color:#161b26}\r\n.cdrill .lcol li b{font-family:var(--serif);font-weight:600;font-size:17.3px;color:#8A6206}\r\n\r\n\/* options as bordered cards, matching the other pages *\/\r\n.cdrill .opts{display:flex;flex-direction:column;gap:9px}\r\n.cdrill .opt{font-family:var(--serif) !important;padding:12px 16px;border:1.5px solid var(--line);\r\n  border-radius:12px;cursor:pointer;display:flex;align-items:flex-start;gap:12px;transition:all .25s;\r\n  background:#fff;text-align:left;width:100%;-webkit-user-select:none;user-select:none}\r\n.cdrill .opt .txt{font-family:var(--serif) !important;font-size:18.5px !important;line-height:1.6;\r\n  color:#161b26;flex:1;min-width:0}\r\n.cdrill .opt:hover:not(:disabled){border-color:#5F86F0;background:#F6F9FF;transform:translateX(4px)}\r\n.cdrill .opt:disabled{cursor:default;opacity:1;transform:none}\r\n.cdrill .key{min-width:34px;font-family:var(--serif) !important;font-weight:600;font-size:17.3px !important;\r\n  color:#161b26;flex-shrink:0;line-height:1.6}\r\n.cdrill .opt.sel{border-color:var(--blue-700);background:#EFF5FF;box-shadow:0 0 0 1px var(--blue-700)}\r\n.cdrill .opt.sel::after{content:\"Selected\";font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;\r\n  font-size:10.5px;letter-spacing:.08em;text-transform:uppercase;color:var(--blue-800);align-self:center;white-space:nowrap}\r\n.cdrill .opt.right{border-color:var(--ok);background:#F0FDF6;box-shadow:0 0 0 1px var(--ok)}\r\n.cdrill .opt.right .key{color:#086945}\r\n.cdrill .opt.wrong{border-color:var(--bad);background:#FEF4F4;box-shadow:0 0 0 1px var(--bad)}\r\n.cdrill .opt.wrong .key{color:#A81F2B}\r\n.cdrill .mark{margin-left:auto;font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;font-size:10.5px;\r\n  letter-spacing:.08em;text-transform:uppercase;white-space:nowrap;align-self:center}\r\n.cdrill .mark.r{color:var(--ok)} .cdrill .mark.w{color:var(--bad)}\r\n@media(prefers-reduced-motion:reduce){.cdrill .opt:hover:not(:disabled){transform:none}}\r\n.cdrill .hint{margin:12px 0 0;font-size:13.5px;font-weight:600;color:#8A6206;background:var(--gold-bg);\r\n  border:1px solid #F2DFAE;border-radius:10px;padding:10px 14px}\r\n.cdrill .actions{display:flex;gap:9px;flex-wrap:wrap;margin-top:18px;align-items:center}\r\n.cdrill .btn{padding:11px 20px;border-radius:11px;font-weight:700;font-size:14px;background:var(--blue-700);color:#fff;transition:.15s}\r\n.cdrill .btn:hover{background:var(--blue-800)}\r\n.cdrill .btn:disabled{opacity:.4;cursor:not-allowed}\r\n.cdrill .btn.ghost{background:var(--paper);border:1.5px solid var(--line);color:var(--ink)}\r\n.cdrill .btn.ghost:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n.cdrill .flagbtn{display:flex;align-items:center;gap:7px;padding:11px 18px;border-radius:11px;font-weight:700;font-size:14px;\r\n  border:1.5px solid var(--line);background:var(--paper);color:var(--slate);margin-left:auto;transition:.15s}\r\n.cdrill .flagbtn:hover{border-color:var(--gold);color:#8A6206;background:var(--gold-bg)}\r\n.cdrill .flagbtn[aria-pressed=true]{border-color:var(--gold);background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02}\r\n.cdrill .kbd{display:inline-block;font-family:ui-monospace,Menlo,monospace;font-size:10.5px;padding:3px 6px;background:#fff;\r\n  border:1px solid var(--line);border-bottom-width:2px;border-radius:4px;font-weight:700}\r\n.cdrill .keys{margin-top:14px;padding-top:12px;border-top:1px dashed var(--line);font-size:11.5px;color:var(--slate);\r\n  display:flex;gap:14px;flex-wrap:wrap;font-weight:600}\r\n@media(max-width:700px){.cdrill .keys{display:none}}\r\n\r\n.cdrill .verdict{display:flex;align-items:center;gap:10px;font-weight:800;font-size:14px;margin:20px 0 0}\r\n.cdrill .verdict.r{color:var(--ok)} .cdrill .verdict.w{color:var(--bad)}\r\n.cdrill .expl{margin-top:12px;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:0 12px 12px 0;\r\n  background:#FCFDFF;padding:16px 18px;font-size:14.2px;line-height:1.68}\r\n.cdrill .expl .body{font-family:'Newsreader',Georgia,serif;font-size:16px;line-height:1.7}\r\n.cdrill .expl b{color:var(--blue-800)}\r\n.cdrill .expl-h{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800;margin-bottom:8px}\r\n\r\n.cdrill .ai-out{margin-top:12px;background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:14px 16px;\r\n  font-size:14px;line-height:1.65}\r\n.cdrill .ai-out b{color:var(--blue-800)}\r\n.cdrill .offline{margin-top:12px;padding-top:10px;border-top:1px dashed #CBD8F6;font-size:11.5px;color:var(--slate);line-height:1.5}\r\n.cdrill .dots span{display:inline-block;width:6px;height:6px;border-radius:99px;background:var(--blue-700);margin-right:4px;animation:cdb 1.1s infinite}\r\n.cdrill .dots span:nth-child(2){animation-delay:.16s} .cdrill .dots span:nth-child(3){animation-delay:.32s}\r\n@keyframes cdb{0%,80%{opacity:.25;transform:translateY(0)}40%{opacity:1;transform:translateY(-3px)}}\r\n\r\n\/* ---------- rail ---------- *\/\r\n.cdrill .rail{display:grid;gap:16px;align-content:start}\r\n.cdrill .rail .card{padding:16px}\r\n.cdrill .rail h3{margin:0;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .score{display:flex;align-items:baseline;gap:8px;margin:10px 0 4px}\r\n.cdrill .score b{font-size:32px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .score i{font-style:normal;color:var(--slate);font-size:13px;font-weight:600}\r\n.cdrill .bar{height:7px;border-radius:99px;background:var(--wash);overflow:hidden;margin-top:10px}\r\n.cdrill .bar>i{display:block;height:100%;background:linear-gradient(90deg,var(--ok),#37B37E);border-radius:99px;transition:width .4s}\r\n.cdrill .mini{display:flex;justify-content:space-between;font-size:12.5px;color:var(--slate);margin-top:8px;font-weight:600}\r\n.cdrill .streak{display:flex;gap:4px;margin-top:12px}\r\n.cdrill .streak i{flex:1;height:26px;border-radius:5px;background:var(--wash);border:1px solid var(--line)}\r\n.cdrill .streak i.r{background:var(--ok-bg);border-color:#A9DEC6}\r\n.cdrill .streak i.w{background:var(--bad-bg);border-color:#F3C2C6}\r\n.cdrill .nav-head{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:13px 16px;\r\n  border-bottom:1px solid var(--line);flex-wrap:nowrap}\r\n.cdrill .nav-head b{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .navtoggle{flex:none;white-space:nowrap;min-width:56px;text-align:center;\r\n  font-size:12px;font-weight:800;color:var(--blue-800);padding:5px 12px;border-radius:7px;\r\n  border:1px solid var(--line);background:var(--paper);letter-spacing:.02em;transition:.14s}\r\n.cdrill .nav-head b{min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill .navtoggle:hover{border-color:var(--blue-700);background:var(--blue-50)}\r\n.cdrill .navgrid{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:6px;\r\n  padding:14px 16px 12px;max-height:238px;overflow-y:auto;overflow-x:hidden}\r\n.cdrill .navgrid::-webkit-scrollbar{width:6px}\r\n.cdrill .navgrid::-webkit-scrollbar-thumb{background:#CBD5E1;border-radius:99px}\r\n.cdrill .navgrid::-webkit-scrollbar-track{background:transparent}\r\n.cdrill .nq{position:relative;box-sizing:border-box;width:100%;min-width:0;height:34px;padding:0;margin:0;\r\n  border-radius:8px;border:1px solid var(--line);background:var(--paper);\r\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif;font-weight:700;font-size:11.5px;line-height:1;\r\n  color:var(--slate);display:flex;align-items:center;justify-content:center;overflow:visible;\r\n  transition:background .12s,border-color .12s,color .12s;font-variant-numeric:tabular-nums;letter-spacing:-.02em}\r\n.cdrill .nq:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n@media(max-width:960px){.cdrill .navgrid{grid-template-columns:repeat(10,minmax(0,1fr))}}\r\n@media(max-width:520px){.cdrill .navgrid{grid-template-columns:repeat(7,minmax(0,1fr))}}\r\n.cdrill .nq.r{background:var(--ok-bg);border-color:#8FD3B6;color:#086945}\r\n.cdrill .nq.w{background:var(--bad-bg);border-color:#F0AEB4;color:#A81F2B}\r\n.cdrill .nq.cur{border-color:var(--blue-700);background:var(--blue-700);color:#fff}\r\n.cdrill .nq .fl{position:absolute;top:-5px;right:-4px;font-size:9.5px;line-height:1;\r\n  filter:drop-shadow(0 0 2px #fff)}\r\n.cdrill .nq.mastered::after{content:\"\";position:absolute;bottom:3px;left:50%;transform:translateX(-50%);\r\n  width:4px;height:4px;border-radius:99px;background:var(--ok)}\r\n.cdrill .legend{display:flex;gap:12px;flex-wrap:wrap;font-size:10.5px;color:var(--slate);font-weight:600;\r\n  padding:10px 16px 14px;border-top:1px solid var(--line);margin-top:4px}\r\n.cdrill .legend i{display:inline-block;width:9px;height:9px;border-radius:3px;margin-right:5px;vertical-align:-1px}\r\n\r\n\/* ---------- performance ---------- *\/\r\n.cdrill .perf{padding:24px 24px 32px;display:grid;gap:34px}\r\n.cdrill .ph{margin:0 0 10px;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .ph .secno{color:var(--gold);font-size:12px;letter-spacing:0}\r\n\r\n\/* ---------- performance blocks ---------- *\/\r\n.cdrill .pblock{border:1px solid var(--line);border-radius:16px;background:var(--paper);overflow:hidden}\r\n.cdrill .pbh{display:flex;align-items:flex-start;gap:16px;padding:20px 24px 18px;\r\n  background:linear-gradient(180deg,#FBFCFF,#F6F9FF);border-bottom:1px solid var(--line)}\r\n.cdrill .pbh .txt{flex:1;min-width:0}\r\n.cdrill .pbh h4{font-size:17px;font-weight:800;letter-spacing:-.015em;color:var(--ink);margin:0 0 7px;\r\n  display:flex;align-items:center;gap:9px}\r\n.cdrill .pbh h4 .dot{width:7px;height:7px;border-radius:99px;background:var(--gold);flex:none}\r\n.cdrill .pbh p{font-size:13px;color:var(--slate);line-height:1.6;margin:0}\r\n.cdrill .pbh .pbtag{flex:none;font-size:10.5px;font-weight:800;letter-spacing:.07em;text-transform:uppercase;\r\n  color:var(--blue-800);background:var(--blue-100);border-radius:99px;padding:6px 13px;white-space:nowrap}\r\n.cdrill .bars{padding:8px 24px 18px}\r\n.cdrill .subhead{display:flex;align-items:baseline;gap:10px;flex-wrap:wrap;padding:18px 24px 2px;\r\n  border-top:1px solid #EEF2F9;margin-top:6px}\r\n.cdrill .subhead:first-of-type{border-top:0;margin-top:0}\r\n.cdrill .subhead h5{font-size:12.5px;font-weight:800;color:var(--ink);letter-spacing:.01em;margin:0}\r\n.cdrill .subhead span{font-size:11.8px;color:var(--slate);font-weight:600}\r\n.cdrill .hero2{display:grid;grid-template-columns:260px 1fr;gap:18px}\r\n@media(max-width:860px){.cdrill .hero2{grid-template-columns:1fr}}\r\n.cdrill .ring-card{background:linear-gradient(150deg,var(--blue-900),var(--blue-800) 70%,var(--blue-700));border-radius:var(--r);\r\n  padding:24px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring{position:relative;width:150px;height:150px}\r\n.cdrill .ring svg{transform:rotate(-90deg)}\r\n.cdrill .ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\r\n.cdrill .ring .fg{fill:none;stroke:var(--gold-lt);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\r\n.cdrill .ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring-txt b{font-size:40px;font-weight:800;color:var(--gold-lt);letter-spacing:-.03em;line-height:1}\r\n.cdrill .ring-txt span{font-size:9.5px;letter-spacing:.12em;text-transform:uppercase;color:#BFDBFE;margin-top:5px;font-weight:700}\r\n.cdrill .verdict2{margin-top:14px;font-size:13.4px;color:#DBEAFE;line-height:1.55}\r\n.cdrill .verdict2 b{color:#fff}\r\n.cdrill .coach{border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;background:var(--paper)}\r\n.cdrill .coach h4{font-size:14.5px;font-weight:800;margin-bottom:12px;display:flex;gap:8px;align-items:center}\r\n.cdrill .reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\r\n.cdrill .reco:last-child{border-bottom:0}\r\n.cdrill .reco .ic{width:30px;height:30px;border-radius:8px;display:grid;place-items:center;font-size:13px;flex:none;margin-top:1px}\r\n.cdrill .reco .ic.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .reco .ic.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .reco .ic.cool{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .reco .ic.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .reco p{font-size:13.8px;line-height:1.55}\r\n.cdrill .reco .go{margin-left:auto;flex:none;background:var(--blue-50);color:var(--blue-800);border:1px solid #D4E2FB;\r\n  border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .reco .go:hover{background:var(--blue-700);color:#fff}\r\n.cdrill .planner{background:linear-gradient(135deg,#FFFDF6,#FFF8E8);border:1px solid #EADFC2;border-left:4px solid var(--gold);\r\n  border-radius:0 var(--r) var(--r) 0;padding:18px 20px;display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}\r\n.cdrill .planner h4{font-size:17px;font-weight:800;margin-bottom:5px;letter-spacing:-.01em;\r\n  display:flex;align-items:center;gap:9px}\r\n.cdrill .planner p{font-size:13px;color:var(--slate);line-height:1.55;max-width:62ch}\r\n.cdrill .pbtns{display:flex;gap:10px;flex-wrap:wrap}\r\n.cdrill .pbtn{padding:11px 18px;border:1.5px solid var(--gold);border-radius:11px;background:#fff;color:#8A6206;\r\n  font-weight:800;font-size:13.5px;display:flex;gap:7px;align-items:center;white-space:nowrap;transition:.15s}\r\n.cdrill .pbtn:hover{background:var(--gold-bg)}\r\n.cdrill .pbtn.primary{background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02;border-color:var(--gold)}\r\n.cdrill .pbtn.navy{background:var(--blue-900);border-color:var(--blue-900);color:#fff}\r\n.cdrill .pbtn.navy:hover{background:var(--blue-800);border-color:var(--blue-800)}\r\n.cdrill .kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px}\r\n.cdrill .kpi{border:1px solid var(--line);border-radius:12px;padding:15px;background:linear-gradient(180deg,#fff,var(--blue-50))}\r\n.cdrill .kpi b{display:block;font-size:26px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .kpi span{font-size:11.5px;color:var(--slate);font-weight:700;text-transform:uppercase;letter-spacing:.06em}\r\n.cdrill .tblwrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:#fff}\r\n.cdrill table.perf-t{border-collapse:collapse;width:100%;font-size:13px;min-width:760px}\r\n.cdrill table.perf-t th,.cdrill table.perf-t td{padding:10px;border-bottom:1px solid #EEF2F9;text-align:center;vertical-align:middle}\r\n.cdrill table.perf-t thead th{background:var(--blue-900);color:#fff;font-weight:700;font-size:11px;letter-spacing:.05em;text-transform:uppercase}\r\n.cdrill table.perf-t th:first-child,.cdrill table.perf-t td:first-child{text-align:left;padding-left:14px}\r\n.cdrill table.perf-t td:first-child{font-weight:700;max-width:280px;line-height:1.35;background:#FBFCFE}\r\n.cdrill .sub{display:block;font-size:10.6px;color:var(--slate);font-weight:600;margin-top:3px}\r\n.cdrill .tbar{height:6px;border-radius:99px;background:var(--wash);overflow:hidden;min-width:80px}\r\n.cdrill .tbar>i{display:block;height:100%;border-radius:99px}\r\n\/* nested two-tier header, PYQ and concept side by side *\/\r\n.cdrill table.nested{min-width:880px}\r\n.cdrill table.nested thead th{background:var(--blue-700);border-bottom:0;padding:11px 10px;\r\n  font-size:10.6px;letter-spacing:.06em;vertical-align:middle}\r\n.cdrill table.nested thead th.grp{background:var(--blue-900);border-left:1px solid rgba(255,255,255,.16);\r\n  border-right:1px solid rgba(255,255,255,.16);font-size:11.4px;letter-spacing:.04em}\r\n.cdrill table.nested thead th.sub2{background:#2F62EA;font-size:10.2px;font-weight:600;padding:8px 10px}\r\n.cdrill table.nested thead th.lft{text-align:left;padding-left:14px}\r\n.cdrill table.nested td{padding:12px 10px;font-size:12.6px}\r\n.cdrill table.nested td.lft{text-align:left;padding-left:14px;font-weight:700;max-width:270px;\r\n  line-height:1.4;background:#FBFCFE;font-size:12.8px}\r\n.cdrill .wt{font-size:15px;font-weight:800;color:var(--blue-900)}\r\n.cdrill .wsub{display:block;font-size:10.6px;color:var(--slate);font-weight:700;margin-top:2px}\r\n.cdrill .nil{color:#B6C2D6;font-weight:700}\r\n.cdrill .minibar{height:6px;width:62px;margin:0 auto 4px;border-radius:99px;background:#EEF2F9;overflow:hidden}\r\n.cdrill .minibar>i{display:block;height:100%;border-radius:99px}\r\n.cdrill .miniv{font-size:11.4px;font-weight:800}\r\n.cdrill td.prac{white-space:nowrap}\r\n.cdrill td.prac .mini-go+.mini-go{margin-left:5px}\r\n.cdrill .mini-go.pyq{color:#fff;background:var(--blue-900);border-color:var(--blue-900)}\r\n.cdrill .mini-go.pyq:hover{background:var(--blue-800);border-color:var(--blue-800)}\r\n\/* numbered section headings *\/\r\n.cdrill .pbh h4 .secno{font-size:15px;font-weight:800;color:var(--gold);letter-spacing:0;\r\n  font-variant-numeric:tabular-nums;margin-right:2px}\r\n.cdrill .pbh .sechint{flex:none;font-family:'Newsreader',Georgia,serif;font-style:italic;font-size:12.8px;\r\n  color:var(--slate);white-space:nowrap;align-self:center}\r\n@media(max-width:760px){.cdrill .pbh .sechint{display:none}}\r\n.cdrill .tag{display:inline-block;font-size:10.4px;font-weight:800;padding:3px 9px;border-radius:99px;text-transform:uppercase;letter-spacing:.04em}\r\n.cdrill .tag.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .tag.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .tag.ok{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .tag.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .tag.na{background:#F1F5F9;color:var(--slate)}\r\n.cdrill .mini-go{border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:800;color:var(--blue-800);transition:.15s}\r\n.cdrill .mini-go:hover{background:var(--blue-700);color:#fff;border-color:var(--blue-700)}\r\n.cdrill .lrow{display:grid;grid-template-columns:minmax(150px,1.2fr) 2.4fr 96px;gap:18px;align-items:center;\r\n  padding:12px 10px;border-radius:9px;transition:background .13s;margin:0 -10px}\r\n.cdrill .lrow:hover{background:#FAFCFF}\r\n.cdrill .lrow+.lrow{border-top:1px solid #F1F5FB}\r\n@media(max-width:620px){.cdrill .lrow{grid-template-columns:1fr auto;row-gap:6px}.cdrill .lrow .ltrack{grid-column:1\/-1}}\r\n.cdrill .lname{font-size:13.4px;font-weight:700;line-height:1.35}\r\n.cdrill .lsub{display:block;font-size:10.8px;font-weight:600;color:var(--slate);margin-top:4px}\r\n.cdrill .ltrack{background:#EEF2F9;border-radius:99px;height:11px;overflow:hidden;\r\n  box-shadow:inset 0 1px 2px rgba(16,32,74,.05)}\r\n.cdrill .lfill{height:100%;border-radius:99px;transition:width .8s cubic-bezier(.22,.9,.28,1)}\r\n.cdrill .lval{text-align:right;font-size:16px;font-weight:800;letter-spacing:-.02em}\r\n.cdrill .lval small{display:block;font-size:10px;font-weight:700;color:var(--slate);text-transform:uppercase;letter-spacing:.05em;margin-top:2px}\r\n.cdrill .split{display:grid;grid-template-columns:1fr 1fr;gap:16px}\r\n@media(max-width:860px){.cdrill .split{grid-template-columns:1fr}}\r\n.cdrill .panel{border:1px solid var(--line);border-radius:12px;padding:16px 18px}\r\n.cdrill .rev{display:flex;align-items:center;gap:10px;width:100%;text-align:left;background:#FAFBFE;border-left:3px solid var(--gold);\r\n  border-radius:8px;padding:10px 12px;margin-bottom:8px;font-size:12.6px;transition:.15s}\r\n.cdrill .rev:hover{background:var(--gold-bg);transform:translateX(3px)}\r\n.cdrill .rev .n{font-weight:800;color:#8A6206;flex:none}\r\n.cdrill .rev .t{flex:1;color:var(--slate);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.cdrill .rev .d{background:var(--gold);color:#3A2A02;padding:2px 8px;border-radius:99px;font-size:10.2px;font-weight:800;white-space:nowrap}\r\n.cdrill .danger{border:1px dashed #F3C2C6;border-radius:12px;background:#FFFAFA;padding:16px 18px;\r\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.cdrill .danger p{font-size:13px;color:var(--slate);flex:1;min-width:220px;line-height:1.6}\r\n.cdrill .danger b{color:var(--bad)}\r\n.cdrill .dbtn{padding:11px 20px;background:#fff;border:1.5px solid #F3C2C6;border-radius:11px;color:var(--bad);\r\n  font-size:13px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .dbtn:hover{background:var(--bad);border-color:var(--bad);color:#fff}\r\n.cdrill .empty{text-align:center;padding:40px 20px;color:var(--slate)}\r\n.cdrill .empty b{display:block;color:var(--ink);font-size:16px;margin-bottom:6px}\r\n.cdrill .toast{position:fixed;bottom:26px;left:50%;transform:translateX(-50%);background:var(--blue-900);color:#fff;\r\n  padding:12px 22px;border-radius:11px;font-weight:700;font-size:13.5px;z-index:9999;display:none;box-shadow:var(--shadow)}\r\n.cdrill .toast.show{display:block}\r\n.cdrill .toast.ok{background:var(--ok)}\r\n\r\n\/* ---------- exam analytics ---------- *\/\r\n.cdrill .rankrow{display:grid;grid-template-columns:26px minmax(120px,1.25fr) 2.2fr 42px 46px;gap:14px;\r\n  align-items:center;padding:9px 10px;margin:0 -10px;border-radius:9px;transition:background .13s}\r\n.cdrill .rankrow:hover{background:#FAFCFF}\r\n.cdrill .rankrow+.rankrow{border-top:1px dashed #EEF2F9}\r\n.cdrill .rankrow .rk{font-size:11.5px;font-weight:800;color:#B6C2D6;text-align:right;font-variant-numeric:tabular-nums}\r\n.cdrill .rankrow .rname{font-size:12.4px;font-weight:600;color:var(--blue-800);line-height:1.35;\r\n  overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill .rankrow .rname.gold{color:#8A6206;font-weight:800}\r\n.cdrill .rankrow .rtrack{height:15px;border-radius:5px;background:#EEF2F9;overflow:hidden}\r\n.cdrill .rankrow .rtrack>i{display:block;height:100%;border-radius:5px;transition:width .8s cubic-bezier(.22,.9,.28,1)}\r\n.cdrill .rankrow .rv{font-size:15px;font-weight:800;text-align:right;font-variant-numeric:tabular-nums;letter-spacing:-.02em}\r\n.cdrill .rankrow .rp{font-size:11px;font-weight:700;color:var(--slate);text-align:right;font-variant-numeric:tabular-nums}\r\n@media(max-width:700px){.cdrill .rankrow{grid-template-columns:22px minmax(0,1fr) 34px 42px}\r\n  .cdrill .rankrow .rtrack{grid-column:1\/-1;order:9}}\r\n\r\n.cdrill table.hm{min-width:760px;font-size:12px}\r\n.cdrill table.hm thead th{background:var(--blue-700);padding:9px 6px;font-size:10.4px}\r\n.cdrill table.hm thead th.lft{text-align:left;padding-left:14px;min-width:230px}\r\n.cdrill table.hm thead th.tot{background:var(--blue-900)}\r\n.cdrill table.hm td{padding:7px 6px;font-size:11.8px;border-bottom:1px solid #F1F5FB;font-variant-numeric:tabular-nums}\r\n.cdrill table.hm td.lft{text-align:left;padding-left:14px;font-weight:600;font-size:11.8px;line-height:1.35;\r\n  background:#FBFCFE;max-width:250px}\r\n.cdrill table.hm td.tot{font-weight:800;background:#F4F7FD;color:var(--blue-900)}\r\n.cdrill table.hm tfoot td{background:var(--blue-700);color:#fff;font-weight:800;font-size:11.6px;padding:9px 6px;border:0}\r\n.cdrill table.hm tfoot td.lft{background:var(--blue-700);color:#fff;text-align:left;padding-left:14px}\r\n.cdrill .hmlegend{display:flex;align-items:center;gap:5px;padding:12px 24px 16px;font-size:10.8px;\r\n  color:var(--slate);font-weight:700}\r\n.cdrill .hmlegend i{width:26px;height:11px;border-radius:3px;display:inline-block;border:1px solid rgba(0,0,0,.05)}\r\n.cdrill .hmlegend span:last-child{margin-left:3px}\r\n\r\n.cdrill .cyc{display:flex;align-items:flex-end;gap:12px;padding:26px 24px 18px;overflow-x:auto}\r\n.cdrill .cycbar{display:flex;flex-direction:column;align-items:center;gap:7px;flex:1;min-width:52px}\r\n.cdrill .cycbar .cn{font-size:12.5px;font-weight:800;color:var(--blue-800);font-variant-numeric:tabular-nums}\r\n.cdrill .cycbar .cbar{width:100%;max-width:46px;border-radius:6px 6px 0 0;\r\n  background:linear-gradient(180deg,var(--gold-lt),var(--gold));transition:height .8s cubic-bezier(.22,.9,.28,1)}\r\n.cdrill .cycbar .cy{font-size:10.4px;font-weight:700;color:var(--slate);white-space:nowrap}\r\n\r\n\/* ---------- content protection ---------- *\/\r\n.cdrill{-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none;\r\n  -webkit-touch-callout:none;-webkit-tap-highlight-color:transparent}\r\n\/* inputs must stay usable, or the search box cannot be edited *\/\r\n.cdrill input,.cdrill textarea,.cdrill select{-webkit-user-select:text;user-select:text}\r\n.cdrill.allow-select{-webkit-user-select:text;user-select:text}\r\n.cdrill img,.cdrill svg{-webkit-user-drag:none;user-drag:none;pointer-events:none}\r\n.cdrill .navtoggle,.cdrill .tab,.cdrill button{-webkit-user-drag:none}\r\n\/* screen obscured while the window is not in front *\/\r\n.cdrill.veiled .qbody,.cdrill.veiled .perf,.cdrill.veiled .chaplist,.cdrill.veiled .yearlist{\r\n  filter:blur(9px);transition:filter .12s}\r\n.cdrill .veilmsg{position:absolute;inset:0;display:none;align-items:center;justify-content:center;\r\n  background:rgba(244,247,253,.72);z-index:40;font-weight:800;font-size:13.5px;color:var(--blue-900);\r\n  text-align:center;padding:20px;border-radius:var(--r)}\r\n.cdrill.veiled .veilmsg{display:flex}\r\n\/* watermark over the question sheet \u2014 set by the script from CFG.watermark *\/\r\n.cdrill.wm .qbody{position:relative}\r\n.cdrill.wm .qbody::after{content:\"\";position:absolute;inset:0;pointer-events:none;z-index:3;\r\n  background-image:var(--wm);background-repeat:repeat;background-position:0 0}\r\n.cdrill{position:relative}\r\n\/* what a print or PDF export gets instead of the paper *\/\r\n.cdrill-printblock{display:none}\r\n@media print{\r\n  .cdrill{display:none!important}\r\n  .cdrill-printblock{display:block!important;padding:60px 40px;text-align:center;\r\n    font-family:'Plus Jakarta Sans',system-ui,sans-serif;color:#12246E}\r\n  .cdrill-printblock h2{font-size:20px;font-weight:800;margin:0 0 10px}\r\n  .cdrill-printblock p{font-size:13.5px;color:#5B6B85;line-height:1.7;max-width:60ch;margin:0 auto}\r\n}\r\n\r\n\/* ---------- mobile ---------- *\/\r\n@media(max-width:640px){\r\n  .cdrill .wrap{padding:0 14px}\r\n\r\n  \/* hero: tighter, and the stat tiles share the row evenly *\/\r\n  .cdrill .hero{padding-top:18px}\r\n  .cdrill .hero h1{font-size:19px}\r\n  .cdrill .hero p{font-size:12.6px;margin-bottom:14px}\r\n  .cdrill .hstats{gap:7px}\r\n  .cdrill .hstat{flex:1 1 0;min-width:0;padding:8px 10px;text-align:center}\r\n  .cdrill .hstat b{font-size:17px}\r\n  .cdrill .hstat span{font-size:8.8px;letter-spacing:.06em}\r\n\r\n  \/* tabs scroll sideways instead of wrapping onto two lines *\/\r\n  .cdrill .tabs{margin-top:16px;gap:5px;flex-wrap:nowrap;overflow-x:auto;scrollbar-width:none;\r\n    -webkit-overflow-scrolling:touch}\r\n  .cdrill .tabs::-webkit-scrollbar{display:none}\r\n  .cdrill .tab{flex:none;padding:10px 15px;font-size:12.6px;gap:6px;white-space:nowrap}\r\n  .cdrill .tab[aria-selected=true]{padding-bottom:13px}\r\n\r\n  \/* THE FIX: pills were shrinking to fit instead of scrolling, which cut\r\n     every label in half. flex:none makes the row scroll as intended. *\/\r\n  .cdrill .filters .wrap{padding-top:11px;padding-bottom:11px;gap:8px;\r\n    -webkit-overflow-scrolling:touch}\r\n  .cdrill .pill-f{flex:none;padding:8px 14px;font-size:12.6px;gap:6px}\r\n  .cdrill .pill-f .n{font-size:10.5px;padding:2px 7px}\r\n\r\n  \/* toolbar stacks *\/\r\n  .cdrill .grid{padding:14px 0 40px;gap:14px}\r\n  .cdrill .toolbar{gap:8px;padding-bottom:12px}\r\n  .cdrill .search{flex:1 1 100%;min-width:0}\r\n  .cdrill .tgl{flex:1;justify-content:center;padding:9px 12px;font-size:12.6px}\r\n\r\n  \/* question card *\/\r\n  .cdrill .qhead{padding:11px 14px;gap:8px}\r\n  .cdrill .qcount{font-size:15px;width:100%}\r\n  .cdrill .qmeta{gap:6px}\r\n  .cdrill .badge-ch{max-width:100%;font-size:11px;padding:5px 11px}\r\n  .cdrill .badge-m,.cdrill .badge-src,.cdrill .qtag{font-size:10.6px;padding:4px 10px}\r\n  .cdrill .qbody{padding:16px 14px 18px}\r\n  .cdrill .qsheet{padding:15px 15px 16px;border-radius:0 9px 9px 0}\r\n  .cdrill .stem,.cdrill .qsheet .lead,.cdrill .qsheet .intro,.cdrill .qsheet .close,\r\n  .cdrill .stmts li,.cdrill .opt .txt{font-size:16.6px !important;line-height:1.6}\r\n  .cdrill .lists{grid-template-columns:1fr;gap:18px}\r\n  .cdrill .opt{padding:11px 13px;gap:9px}\r\n  .cdrill .key{min-width:28px;font-size:16px !important}\r\n  .cdrill .opt.sel::after{display:none}\r\n  .cdrill .actions{gap:7px}\r\n  .cdrill .btn{flex:1;padding:11px 14px;font-size:13.4px;text-align:center}\r\n  .cdrill .flagbtn{margin-left:0;flex:1 1 100%;justify-content:center;padding:11px 14px}\r\n  .cdrill .expl{padding:14px 15px}\r\n  .cdrill .expl .body{font-size:15.4px}\r\n\r\n  \/* chapter list and navigator *\/\r\n  .cdrill .chaphead{padding:10px 14px;gap:8px}\r\n  .cdrill .chaphead .meta{margin-left:0;flex:1 1 100%;white-space:normal}\r\n  .cdrill .chapchip{padding:10px 14px;gap:7px}\r\n  .cdrill .chapchip .cn{font-size:12.2px}\r\n  .cdrill .yearlist{padding:14px;gap:8px}\r\n  .cdrill .ychip{flex:1 1 calc(33.333% - 6px);min-width:0;padding:10px 8px}\r\n  .cdrill .navgrid{grid-template-columns:repeat(8,minmax(0,1fr));max-height:none}\r\n  .cdrill .rail .card{padding:14px}\r\n\r\n  \/* performance and analytics *\/\r\n  .cdrill .perf{padding:16px 14px 24px;gap:22px}\r\n  .cdrill .pbh{padding:16px 15px 14px;gap:10px}\r\n  .cdrill .pbh h4{font-size:15.4px}\r\n  .cdrill .pbh p{font-size:12.4px}\r\n  .cdrill .bars{padding:6px 15px 14px}\r\n  .cdrill .hero2{gap:14px}\r\n  .cdrill .ring-card{padding:20px 16px}\r\n  .cdrill .coach{padding:15px}\r\n  .cdrill .reco{gap:10px}\r\n  .cdrill .reco p{font-size:13px}\r\n  .cdrill .reco .go{margin-left:0;flex:1 1 100%;margin-top:6px}\r\n  .cdrill .planner{padding:15px;gap:12px}\r\n  .cdrill .pbtns{width:100%;gap:8px}\r\n  .cdrill .pbtn{flex:1 1 100%;justify-content:center;padding:12px 14px}\r\n  .cdrill .kpis{grid-template-columns:repeat(2,minmax(0,1fr));gap:9px}\r\n  .cdrill .kpi{padding:12px}\r\n  .cdrill .kpi b{font-size:22px}\r\n  .cdrill .kpi span{font-size:10.4px}\r\n  .cdrill .panel{padding:14px}\r\n  .cdrill .danger{padding:14px}\r\n  .cdrill .dbtn{width:100%}\r\n  .cdrill .cyc{padding:20px 14px 14px;gap:8px}\r\n  .cdrill .cycbar{min-width:42px}\r\n  .cdrill .toast{left:14px;right:14px;transform:none;text-align:center;bottom:16px}\r\n}\r\n@media(max-width:380px){\r\n  .cdrill .hstat b{font-size:15.5px}\r\n  .cdrill .navgrid{grid-template-columns:repeat(6,minmax(0,1fr))}\r\n  .cdrill .ychip{flex:1 1 calc(50% - 5px)}\r\n  .cdrill .kpis{grid-template-columns:1fr}\r\n}\r\n\/* ===================================================================\r\n   UPSC PAPER SKIN  \u2014  scoped to .cdrill.paper\r\n   Remove the \"paper\" class on #cdRoot (or set CFG.paperMode = false)\r\n   to get the original card look back. Nothing above is overwritten.\r\n   =================================================================== *\/\r\n.cdrill.paper{\r\n  --pk-ink:#14161a; --pk-rule:#2b2f36; --pk-sheet:#fdfdfb; --pk-tint:#f4f6fa;\r\n  --pk-serif:'Times New Roman',Times,'Tinos','Liberation Serif','Nimbus Roman','TeX Gyre Termes',serif;   \/* UPSC booklet face; Tinos (loaded above) is the same design for phones without Times *\/\r\n}\r\n\/* ---- the sheet ---- *\/\r\n.cdrill.paper .qbody{background:var(--pk-sheet);padding:34px clamp(20px,4vw,54px) 26px}\r\n.cdrill.paper .qsheet{background:transparent;border:0;padding:0;border-radius:0}\r\n\/* ---- question number: hanging indent, as the booklet sets it ---- *\/\r\n.cdrill.paper .qsheet .lead{position:relative;padding-left:3.1em}\r\n.cdrill.paper .qsheet .intro,\r\n.cdrill.paper .qsheet .close{padding-left:3.1em}\r\n.cdrill.paper .qno{position:absolute;left:0;top:0;width:2.5em;margin:0;text-align:left;\r\n  color:var(--pk-ink);font-weight:700;font-family:var(--pk-serif);font-variant-numeric:tabular-nums}\r\n\/* ---- body type ---- *\/\r\n.cdrill.paper .qsheet .lead,\r\n.cdrill.paper .qsheet .intro,\r\n.cdrill.paper .qsheet .close,\r\n.cdrill.paper .stem{font-family:var(--pk-serif) !important;font-size:17.5px !important;\r\n  line-height:1.62;font-weight:400;color:var(--pk-ink);text-align:justify;hyphens:auto;-webkit-hyphens:auto}\r\n.cdrill.paper .qsheet .close{text-align:left}\r\n\/* ---- numbered statements ---- *\/\r\n.cdrill.paper .stmts{margin:10px 0 0;padding-left:3.1em}\r\n.cdrill.paper .stmts li{grid-template-columns:2.5em 1fr;gap:0;align-items:baseline;margin:0 0 5px}\r\n.cdrill.paper .stmts li::before{font-family:var(--pk-serif);font-size:17.5px;font-weight:400;\r\n  color:var(--pk-ink);font-variant-numeric:tabular-nums}\r\n.cdrill.paper .stmts li span{font-family:var(--pk-serif);font-size:17.5px;line-height:1.62;color:var(--pk-ink)}\r\n\/* ---- options: printed lines, not cards ---- *\/\r\n.cdrill.paper .opts{display:block;margin-top:20px;padding-left:3.1em;gap:0}\r\n.cdrill.paper .opt{border:0 !important;background:transparent !important;box-shadow:none !important;\r\n  border-radius:4px;padding:5px 10px 5px 0;margin:0 0 3px;gap:0;align-items:baseline;transition:background .12s}\r\n.cdrill.paper .opt:hover:not(:disabled){background:var(--pk-tint) !important;transform:none}\r\n.cdrill.paper .opt .key{min-width:2.5em;font-family:var(--pk-serif) !important;font-size:17.5px !important;\r\n  font-weight:400;color:var(--pk-ink)}\r\n.cdrill.paper .opt .txt{font-family:var(--pk-serif) !important;font-size:17.5px !important;\r\n  line-height:1.62;color:var(--pk-ink);text-align:left}\r\n.cdrill.paper .opt.sel{background:var(--pk-tint) !important;box-shadow:inset 3px 0 0 var(--pk-rule) !important}\r\n.cdrill.paper .opt.sel::after{display:none}\r\n\/* after checking \u2014 a rule in the margin and a glyph, as a script is marked *\/\r\n.cdrill.paper .opt.right{background:transparent !important;box-shadow:inset 3px 0 0 #0F7A52 !important}\r\n.cdrill.paper .opt.wrong{background:transparent !important;box-shadow:inset 3px 0 0 #B3261E !important}\r\n.cdrill.paper .opt.right .key,.cdrill.paper .opt.right .txt{color:#0F7A52;font-weight:600}\r\n.cdrill.paper .opt.wrong .key,.cdrill.paper .opt.wrong .txt{color:#B3261E}\r\n.cdrill.paper .mark{font-family:var(--pk-serif);font-size:13px;font-weight:600;letter-spacing:0;\r\n  text-transform:none;padding-left:14px}\r\n.cdrill.paper .mark.r::before{content:\"\\2713  \"}\r\n.cdrill.paper .mark.w::before{content:\"\\2717  \"}\r\n\/* ---- tables inside a stem (the item-analysis question) ---- *\/\r\n.cdrill.paper .qsheet table{border-collapse:collapse;margin:12px 0 12px 3.1em;\r\n  font-family:var(--pk-serif);font-size:16px}\r\n.cdrill.paper .qsheet table td{border:1px solid var(--pk-rule);padding:5px 12px;text-align:center}\r\n.cdrill.paper .qsheet table tr td:first-child{text-align:left}\r\n\/* ---- booklet footer ---- *\/\r\n.cdrill.paper .paperfoot{margin:30px 0 0;padding-top:12px;border-top:1px solid #d8d5cc;\r\n  font-family:var(--pk-serif);font-size:13.5px;letter-spacing:.04em;color:#5a5f68;\r\n  display:flex;justify-content:space-between}\r\n.cdrill:not(.paper) .paperfoot{display:none}\r\n\/* ---- chrome kept, quietened ---- *\/\r\n.cdrill.paper .qhead{background:#f7f8f6;border-bottom:1px solid #e3e0d7}\r\n.cdrill.paper .qcount{font-family:var(--pk-serif);font-weight:600}\r\n.cdrill.paper .expl{background:#fff}\r\n\/* ---- mobile ---- *\/\r\n@media(max-width:700px){\r\n  .cdrill.paper .qbody{padding:22px 16px 18px}\r\n  .cdrill.paper .qsheet .lead,.cdrill.paper .qsheet .intro,.cdrill.paper .qsheet .close,\r\n  .cdrill.paper .stmts li span,.cdrill.paper .opt .key,.cdrill.paper .opt .txt{font-size:16px !important}\r\n  .cdrill.paper .qsheet .lead,.cdrill.paper .qsheet .intro,.cdrill.paper .qsheet .close,\r\n  .cdrill.paper .stmts,.cdrill.paper .opts{padding-left:2.4em}\r\n  .cdrill.paper .qno{width:2em}\r\n  .cdrill.paper .opt .key{min-width:2em}\r\n  .cdrill.paper .qsheet table{margin-left:0;font-size:14px}\r\n}\r\n\r\n\/* ===================================================================\r\n   PAGE TURN  \u2014  book style. The leaf being turned is a copy of the page,\r\n   hinged on the spine at the left edge, laid over the card while the\r\n   real page underneath already shows the new question.\r\n   Off when CFG.pageTurn is false or the reader prefers reduced motion.\r\n   =================================================================== *\/\r\n.cdrill #qCard{position:relative}\r\n.cdrill #qCard.turning{overflow:hidden}\r\n.cdrill .leafwrap{position:absolute;left:0;right:0;z-index:30;pointer-events:none;\r\n  perspective:2200px;perspective-origin:0% 50%}\r\n.cdrill .leafwrap .under{position:absolute;inset:0;overflow:hidden}\r\n.cdrill .leafwrap .leaf{position:absolute;left:0;top:0;right:0;overflow:hidden;\r\n  transform-origin:0% 50%;backface-visibility:hidden;-webkit-backface-visibility:hidden;\r\n  will-change:transform;box-shadow:0 0 0 rgba(0,0,0,0)}\r\n.cdrill .leafwrap .leaf .qbody,\r\n.cdrill .leafwrap .under .qbody{margin:0}\r\n\/* darkening on the leaf as it tilts away from the light *\/\r\n.cdrill .leafwrap .shade{position:absolute;inset:0;pointer-events:none;\r\n  background:linear-gradient(90deg,rgba(40,32,20,.05) 0%,rgba(40,32,20,.22) 55%,rgba(40,32,20,.42) 100%)}\r\n\/* the gutter shadow the lifted leaf casts on the page below *\/\r\n.cdrill .leafwrap .cast{position:absolute;top:0;bottom:0;left:0;width:55%;pointer-events:none;\r\n  background:linear-gradient(90deg,rgba(30,24,14,.28),rgba(30,24,14,0))}\r\n\/* the spine: a faint crease along the left edge while a leaf is moving *\/\r\n.cdrill .leafwrap .spine{position:absolute;top:0;bottom:0;left:0;width:14px;pointer-events:none;\r\n  background:linear-gradient(90deg,rgba(30,24,14,.22),rgba(30,24,14,0))}\r\n\r\n\/* ===================================================================\r\n   BADGE-SRC  \u2014  the PYQ \/ Concept tag beside the question count\r\n   =================================================================== *\/\r\n.cdrill .badge-src{font-weight:800;font-size:11.5px;padding:5px 12px;border-radius:99px;\r\n  white-space:nowrap;letter-spacing:.02em}\r\n.cdrill .badge-src.pyq{background:linear-gradient(135deg,#16305F,#22468A);color:#fff}\r\n.cdrill .badge-src.con{background:#E4ECFB;color:#22468A;border:1px solid #CBD8F6}\r\n\r\n\/* ===================================================================\r\n   PAPER STOCK  \u2014  .cdrill.paper.stock\r\n   Real book paper, not a photocopy: a warm off-white sheet with a very\r\n   fine fibre grain, a soft edge shading where the page curves away, and\r\n   crisp ink. Nothing grey, nothing dirty. All CSS, no images.\r\n   =================================================================== *\/\r\n.cdrill.paper.stock{\r\n  --pk-ink  : #121418;\r\n  --pk-sheet: #fbf9f4;          \/* warm off-white, the colour of book stock *\/\r\n}\r\n.cdrill.paper.stock .qbody{\r\n  background:\r\n    \/* fibre grain \u2014 two offset hairline weaves, barely visible *\/\r\n    repeating-linear-gradient(  0deg, rgba(120,105,80,.020) 0 1px, transparent 1px 3px),\r\n    repeating-linear-gradient( 90deg, rgba(120,105,80,.016) 0 1px, transparent 1px 4px),\r\n    \/* the faint warmth a sheet picks up towards its edges *\/\r\n    radial-gradient(125% 90% at 50% 42%, #fdfcf9 0%, #fbf9f4 58%, #f5f1e8 100%);\r\n  box-shadow:\r\n    inset 0 1px 0 rgba(255,255,255,.9),          \/* the lit top edge   *\/\r\n    inset 0 -14px 22px -18px rgba(120,105,80,.20); \/* the page falling away *\/\r\n}\r\n\/* crisp ink \u2014 no bleed, no smudge *\/\r\n.cdrill.paper.stock .qsheet .lead,\r\n.cdrill.paper.stock .qsheet .intro,\r\n.cdrill.paper.stock .qsheet .close,\r\n.cdrill.paper.stock .stmts li span,\r\n.cdrill.paper.stock .opt .key,\r\n.cdrill.paper.stock .opt .txt,\r\n.cdrill.paper.stock .qno{color:var(--pk-ink);text-shadow:none}\r\n\r\n.cdrill.paper.stock .opt:hover:not(:disabled){background:rgba(255,255,255,.7) !important}\r\n.cdrill.paper.stock .opt.sel{background:rgba(255,255,255,.92) !important}\r\n.cdrill.paper.stock .paperfoot{border-top:1px solid rgba(120,105,80,.22);color:#6b6459}\r\n.cdrill.paper.stock .qhead{background:#f6f3ec;border-bottom:1px solid #e6e0d3}\r\n.cdrill.paper.stock .expl{background:#fffefb}\r\n.cdrill.paper.stock .qsheet table td{border-color:#3a3630}\r\n\r\n\r\n\r\n\/* ---- resume bar ---- *\/\r\n.cdrill .resumebar{\r\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap;\r\n  margin:0;padding:11px 18px;\r\n  background:linear-gradient(180deg,#EEF3FF,#E4ECFB);\r\n  border-bottom:1px solid #CBD8F6;\r\n  font-size:13.5px;color:#22468A;\r\n}\r\n.cdrill .resumebar b{font-weight:800}\r\n.cdrill .rb-btn{\r\n  border:1px solid #B9CBF2;background:#fff;color:#22468A;\r\n  font:inherit;font-weight:700;font-size:12.5px;\r\n  padding:6px 14px;border-radius:99px;cursor:pointer;white-space:nowrap;\r\n}\r\n.cdrill .rb-btn:hover{background:#F5F8FF;border-color:#8FAEE8}\r\n.cdrill.paper .resumebar{\r\n  background:#f2efe6;border-bottom:1px solid #ddd7c7;color:#4a4437;\r\n  font-family:var(--pk-serif);font-size:14px;\r\n}\r\n.cdrill.paper .rb-btn{border-color:#cfc7b3;color:#4a4437;font-family:var(--pk-serif)}\r\n@media(max-width:700px){ .cdrill .resumebar{font-size:12.5px;padding:10px 14px} }\r\n\r\n\/* ---- the QUESTION in bold \u2014 stem, its statements and any table in it.\r\n        The options stay at normal weight, so the eye separates what is\r\n        being asked from what is being chosen between. ---- *\/\r\n.cdrill.boldq .qsheet .lead,\r\n.cdrill.boldq .qsheet .intro,\r\n.cdrill.boldq .qsheet .close,\r\n.cdrill.boldq .qsheet .stem,\r\n.cdrill.boldq .stmts li span,\r\n.cdrill.boldq .stmts li::before,\r\n.cdrill.boldq .qsheet table td{font-weight:700 !important}\r\n.cdrill.boldq .qno{font-weight:800 !important}\r\n\/* options explicitly held at normal weight *\/\r\n.cdrill.boldq .opt .key,\r\n.cdrill.boldq .opt .txt{font-weight:400 !important}\r\n\/* except the one marked correct after checking, which keeps its emphasis *\/\r\n.cdrill.boldq .opt.right .key,\r\n.cdrill.boldq .opt.right .txt{font-weight:600 !important}\r\n\/* the match-the-following grid, where present *\/\r\n.cdrill.boldq .mtab th,\r\n.cdrill.boldq .mtab td{font-weight:700 !important}\r\n\/* the explanation is untouched \u2014 none of the selectors above reach it,\r\n   so its <b> tags keep working normally *\/\r\n\r\n\/* ===================================================================\r\n   OPTION BOXES \u2014 the chosen option and the correct option are shown\r\n   as full coloured boxes (placed last so it wins over the paper skin)\r\n   =================================================================== *\/\r\n.cdrill .opts .opt.sel,\r\n.cdrill.paper .opts .opt.sel,\r\n.cdrill.paper.stock .opts .opt.sel{\r\n  background:#EAF0FF !important;border:1.5px dotted var(--blue-700) !important;\r\n  box-shadow:none !important;border-radius:10px !important;\r\n  padding:8px 12px !important;margin:0 0 8px !important}\r\n.cdrill .opts .opt.right,\r\n.cdrill.paper .opts .opt.right,\r\n.cdrill.paper.stock .opts .opt.right{\r\n  background:#E3F6EC !important;border:1.5px dotted #0F7A52 !important;\r\n  box-shadow:none !important;border-radius:10px !important;\r\n  padding:8px 12px !important;margin:0 0 8px !important}\r\n.cdrill .opts .opt.wrong,\r\n.cdrill.paper .opts .opt.wrong,\r\n.cdrill.paper.stock .opts .opt.wrong{\r\n  background:#FDE8E9 !important;border:1.5px dotted #B3261E !important;\r\n  box-shadow:none !important;border-radius:10px !important;\r\n  padding:8px 12px !important;margin:0 0 8px !important}\r\n\/* unanswered options keep the same footprint, so nothing jumps when colour appears *\/\r\n.cdrill.paper .opts .opt{border:1.5px solid transparent !important;border-radius:10px;\r\n  padding:8px 12px !important;margin:0 0 8px !important}\r\n.cdrill.paper .opts .opt.right .key,.cdrill.paper .opts .opt.right .txt{color:#0B5E3F !important}\r\n.cdrill.paper .opts .opt.wrong .key,.cdrill.paper .opts .opt.wrong .txt{color:#8E1C22 !important}\r\n\r\n\/* ===================================================================\r\n   UPSC TYPE  \u2014  the question sheet set the way the Commission prints it\r\n   Times New Roman (Tinos on devices without it), regular weight, only\r\n   the question number bold, justified, no hyphenation. Spacing measured\r\n   off a Prelims booklet. Tune the four numbers below; nothing else.\r\n   =================================================================== *\/\r\n#cdRoot.paper{\r\n  --uq    : 19px;     \/* body size                                   *\/\r\n  --uq-lh : 1.25;     \/* line height  (booklet \u2248 1.22)               *\/\r\n  --uq-gap: .8em;     \/* space between stem, statements, close line  *\/\r\n  --uq-in : 2em;      \/* hanging indent after the question number    *\/\r\n}\r\n#cdRoot.paper .qsheet,#cdRoot.paper .stmts,#cdRoot.paper .opts,#cdRoot.paper .lists{font-size:var(--uq) !important}\r\n#cdRoot.paper .qsheet .lead,#cdRoot.paper .qsheet .intro,#cdRoot.paper .qsheet .close,\r\n#cdRoot.paper .stmts li,#cdRoot.paper .stmts li span,#cdRoot.paper .stmts li::before,\r\n#cdRoot.paper .opt .key,#cdRoot.paper .opt .txt,\r\n#cdRoot.paper .lcol li,#cdRoot.paper .lcol li b,#cdRoot.paper .lcol li span,\r\n#cdRoot.paper .qsheet table{\r\n  font-family:var(--pk-serif) !important;font-size:var(--uq) !important;line-height:var(--uq-lh) !important;\r\n  font-weight:400 !important;color:var(--pk-ink);letter-spacing:0;word-spacing:0;\r\n  font-kerning:normal;font-variant-ligatures:common-ligatures;-webkit-font-smoothing:auto}\r\n#cdRoot.paper .qsheet table{font-size:calc(var(--uq) - 2px) !important}\r\n#cdRoot.paper .qsheet .lead,#cdRoot.paper .qsheet .intro,#cdRoot.paper .qsheet .close,\r\n#cdRoot.paper .stmts li span{text-align:justify !important;text-justify:inter-word;\r\n  hyphens:manual !important;-webkit-hyphens:manual !important}\r\n\r\n\/* question number: bold, hanging *\/\r\n#cdRoot.paper .qsheet .lead{padding-left:var(--uq-in) !important}\r\n#cdRoot.paper .qno{width:var(--uq-in) !important;font-family:var(--pk-serif) !important;font-size:var(--uq) !important;\r\n  line-height:var(--uq-lh) !important;font-weight:700 !important;color:var(--pk-ink) !important}\r\n#cdRoot.paper .qsheet .intro,#cdRoot.paper .qsheet .close{padding-left:var(--uq-in) !important;margin:var(--uq-gap) 0 0 !important}\r\n\r\n\/* numbered statements: \"1.\" set in from the stem, text hanging after it *\/\r\n#cdRoot.paper .stmts{margin:var(--uq-gap) 0 0 !important;padding-left:calc(var(--uq-in) + .8em) !important}\r\n#cdRoot.paper .stmts li{display:grid !important;grid-template-columns:1.25em minmax(0,1fr) !important;gap:0 !important;\r\n  align-items:baseline !important;margin:0 0 var(--uq-gap) !important}\r\n#cdRoot.paper .stmts li:last-child{margin-bottom:0 !important}\r\n\r\n\/* List-I \/ List-II *\/\r\n#cdRoot.paper .lists{margin:var(--uq-gap) 0 0 !important;padding-left:var(--uq-in);gap:2.2em}\r\n#cdRoot.paper .lcol h5{font-family:var(--pk-serif);font-size:var(--uq);font-weight:700;color:var(--pk-ink);\r\n  border:0;padding:0;margin:0 0 .45em;letter-spacing:0}\r\n#cdRoot.paper .lcol ul{gap:.45em}\r\n#cdRoot.paper .lcol li{grid-template-columns:1.6em minmax(0,1fr) !important}\r\n\r\n\/* options: one per line, \"(a)\" under the stem text, text two em after *\/\r\n#cdRoot.paper .opts{margin:var(--uq-gap) 0 0 !important;padding-left:calc(var(--uq-in) - 10px) !important}\r\n#cdRoot.paper .opts .opt{padding:5px 10px !important;margin:0 0 8px !important;gap:0 !important;align-items:baseline !important}\r\n#cdRoot.paper .opt .key{min-width:2em !important;flex:none}\r\n#cdRoot.paper .opts .opt.right .key,#cdRoot.paper .opts .opt.right .txt{font-weight:700 !important}\r\n\r\n@media(max-width:700px){\r\n  #cdRoot.paper{--uq:17px; --uq-in:1.9em}\r\n  #cdRoot.paper .lists{padding-left:0}\r\n}\r\n\r\n\/* ---------- Exam score (rail) ---------- *\/\r\n.cdrill .negtag{margin-left:6px;font-size:10px;letter-spacing:.04em;text-transform:none;font-weight:800;\r\n  color:var(--bad);background:var(--bad-bg);padding:2px 7px;border-radius:99px}\r\n.cdrill .xrows{display:grid;gap:5px;margin-top:10px;font-size:12.6px;color:var(--slate);font-weight:600}\r\n.cdrill .xrows div{display:flex;justify-content:space-between;gap:10px;padding:6px 0;border-bottom:1px dotted var(--line)}\r\n.cdrill .xrows b{color:var(--ink);font-weight:800}\r\n.cdrill .xrows b.bad{color:var(--bad)}\r\n.cdrill .jnote{margin:9px 0 0;font-size:11.8px;color:var(--slate);line-height:1.5}\r\n\r\n\/* ---------- Scorecard (rail) ---------- *\/\r\n.cdrill .sc-head{display:flex;align-items:flex-start;justify-content:space-between;gap:10px;\r\n  padding:13px 16px 11px;border-bottom:1px solid var(--line)}\r\n.cdrill .sc-title{min-width:0}\r\n.cdrill .sc-title b{display:block;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .sc-title span{display:block;font-size:12px;color:var(--ink);font-weight:700;margin-top:3px;\r\n  overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill .sc-head .negtag{margin:1px 0 0;flex:none;white-space:nowrap}\r\n.cdrill .negtag.none{color:var(--ok);background:var(--ok-bg)}\r\n.cdrill .sc-top{display:flex;align-items:center;gap:16px;padding:14px 16px 13px}\r\n.cdrill .sc-ring{position:relative;width:100px;height:100px;flex:none}\r\n.cdrill .sc-ring svg{transform:rotate(-90deg);display:block}\r\n.cdrill .sc-ring .c{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .sc-ring .c b{font-size:20px;font-weight:800;letter-spacing:-.03em;line-height:1;font-variant-numeric:tabular-nums}\r\n.cdrill .sc-ring .c b small{font-size:11.5px;color:var(--slate);font-weight:700;letter-spacing:0}\r\n.cdrill .sc-ring .c span{font-size:8.8px;letter-spacing:.1em;text-transform:uppercase;color:var(--slate);font-weight:800;margin-top:4px}\r\n.cdrill .sc-big{min-width:0}\r\n.cdrill .sc-lab{display:block;font-size:9.8px;letter-spacing:.12em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .sc-big b{display:block;font-size:33px;font-weight:800;letter-spacing:-.035em;line-height:1.05;margin-top:3px;\r\n  font-variant-numeric:tabular-nums}\r\n.cdrill .sc-big b.neg{color:var(--bad)}\r\n.cdrill .sc-big i{display:block;font-style:normal;font-size:12.4px;color:var(--slate);font-weight:600}\r\n.cdrill .sc-pct{display:inline-block;margin-top:7px;font-size:10.8px;font-weight:800;padding:3px 9px;border-radius:99px;\r\n  background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .sc-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));border-top:1px solid var(--line)}\r\n.cdrill .sc-grid div{padding:10px 4px 9px;text-align:center;border-right:1px solid var(--line);border-bottom:1px solid var(--line)}\r\n.cdrill .sc-grid div:nth-child(3n){border-right:0}\r\n.cdrill .sc-grid b{display:block;font-size:18px;font-weight:800;line-height:1.15;font-variant-numeric:tabular-nums}\r\n.cdrill .sc-grid span{display:block;font-size:9.2px;letter-spacing:.07em;text-transform:uppercase;color:var(--slate);\r\n  font-weight:800;margin-top:3px}\r\n.cdrill .sc-time{display:flex;align-items:center;gap:6px 8px;flex-wrap:wrap;padding:10px 16px;font-size:12.2px;\r\n  color:var(--slate);font-weight:600;border-bottom:1px solid var(--line)}\r\n.cdrill .sc-time b{color:var(--ink);font-weight:800;font-variant-numeric:tabular-nums}\r\n.cdrill .pace{font-size:10.2px;font-weight:800;padding:2px 8px;border-radius:99px;margin-left:auto;white-space:nowrap}\r\n.cdrill .pace.ok{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .pace.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .pace.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .sc-act{display:flex;flex-wrap:wrap;gap:7px;padding:12px 16px 16px}\r\n.cdrill .sc-chip{flex:1 1 0;display:inline-flex;align-items:center;justify-content:center;gap:6px;padding:8px 6px;\r\n  border:1.5px solid var(--line);border-radius:10px;font-size:11.8px;font-weight:700;color:var(--ink);background:#fff;\r\n  white-space:nowrap;transition:.14s;text-align:center}\r\n.cdrill .sc-chip b{font-size:10.6px;background:var(--wash);color:var(--slate);padding:1px 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.modebar{display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap;padding:10px 18px;\r\n  background:#FFF3F4;border-bottom:1px solid #F3C2C6;font-size:13px;color:#8E1C22;border-radius:var(--r) var(--r) 0 0}\r\n.cdrill .modebar.blank{background:var(--blue-50);border-color:#CBD8F6;color:var(--blue-900)}\r\n.cdrill .modebar b{font-weight:800}\r\n\r\n<\/style>\r\n\r\n<div class=\"cdrill\" id=\"cdRoot\">\r\n\r\n  <header class=\"hero\">\r\n    <div class=\"wrap\">\r\n      <div class=\"eyebrow\" id=\"cdEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/div>\r\n      <h1 id=\"cdTopic\">Chapter-wise Test Series<\/h1>\r\n      <p id=\"cdSub\">Previous year questions, chapter by chapter, weighted by what the paper actually asks.<\/p>\r\n      <div class=\"hstats\">\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hQ\">0<\/b><span>Questions<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hCh\">0<\/b><span>Chapters<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hMastered\">0%<\/b><span>Mastered<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hReady\">\u2014<\/b><span>Readiness<\/span><\/div>\r\n      <\/div>\r\n      <div class=\"tabs\" role=\"tablist\">\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"true\" data-tab=\"quiz\">\u270f\ufe0f Practice<\/button>\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"false\" data-tab=\"perf\">\ud83d\udcca My Performance <span class=\"pill hide\" id=\"perfPill\">!<\/span><\/button>\r\n        <button class=\"tab hide\" role=\"tab\" aria-selected=\"false\" data-tab=\"exam\" id=\"tabExam\">\ud83d\udcdc Exam Analytics<\/button>\r\n      <\/div>\r\n    <\/div>\r\n  <\/header>\r\n  <div class=\"goldrule\"><\/div>\r\n\r\n  <div class=\"filters\" id=\"cdFilters\">\r\n    <div class=\"wrap\" role=\"group\" aria-label=\"Filter questions\">\r\n      <button class=\"pill-f\" data-f=\"all\" aria-pressed=\"true\">\ud83d\udccb All questions<span class=\"n tnum\" id=\"fAll\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"chapter\">\ud83d\udcda By chapter<\/button>\r\n      <button class=\"pill-f hide\" data-f=\"year\" id=\"pillYear\">\ud83d\uddd3\ufe0f By year<span class=\"n tnum\" id=\"fYear\">0<\/span><\/button>\r\n      <button class=\"pill-f gold hide\" data-f=\"session\" id=\"pillSession\">\ud83e\udde9 <span id=\"sessLabel\">My session<\/span><span class=\"n tnum\" id=\"fSess\">0<\/span><\/button>\r\n      <button class=\"pill-f warn\" data-f=\"weak\">\u26a0\ufe0f Weak areas<span class=\"n tnum\" id=\"fWeak\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"flagged\">\ud83d\udd16 Flagged<span class=\"n tnum\" id=\"fFlag\">0<\/span><\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"wrap\">\r\n    <!-- ============ PRACTICE ============ -->\r\n    <div class=\"grid\" id=\"viewQuiz\">\r\n      <div>\r\n        <div class=\"toolbar\">\r\n          <div class=\"search\">\r\n            <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M20 20l-3.5-3.5\"\/><\/svg>\r\n            <input id=\"cdSearch\" placeholder=\"Search a phrase or a rule number\" aria-label=\"Search questions\">\r\n          <\/div>\r\n          <button class=\"tgl\" id=\"tglUn\" aria-pressed=\"false\"><span class=\"box\">\u25fb<\/span> Unattempted only<\/button>\r\n          <button class=\"tgl\" id=\"tglReset\">\u21ba Reset session<\/button>\r\n        <\/div>\r\n\r\n        <section class=\"card chapcard hide\" id=\"chapPanel\">\r\n          <div class=\"chaphead\">\r\n            <b>\ud83d\udcda Filter by chapter<\/b><i id=\"chapHint\"><\/i>\r\n            <span class=\"meta\" id=\"ctxMeta\"><\/span>\r\n          <\/div>\r\n          <div class=\"chaplist\" id=\"chapList\" role=\"group\" aria-label=\"Choose chapter\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card chapcard hide\" id=\"yearPanel\">\r\n          <div class=\"chaphead\">\r\n            <b>\ud83d\uddd3\ufe0f Filter by year<\/b><i id=\"yearHint\">\u2014 MCQs each paper contributed<\/i>\r\n            <span class=\"meta\" id=\"yearMeta\"><\/span>\r\n          <\/div>\r\n          <div class=\"yearlist\" id=\"yearList\" role=\"group\" aria-label=\"Choose exam year\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card hide\" id=\"emptyCard\">\r\n          <div class=\"qhead\"><span class=\"qcount\">Nothing to show<\/span><\/div>\r\n          <div class=\"empty\" id=\"emptyBody\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card\" id=\"qCard\">\r\n          <div class=\"modebar hide\" id=\"modeBar\"><\/div>\r\n          <div class=\"qhead\">\r\n            <span class=\"qcount\" id=\"qCount\">Question 1 of 1<\/span>\r\n            <span class=\"qmeta\">\r\n              <span class=\"badge-t hide\" id=\"qTime\" title=\"Time on this question\">\u23f1 0:00<\/span>\r\n              <span class=\"badge-src\" id=\"qSrc\">Concept<\/span>\r\n              <span class=\"badge-m\" id=\"qMastery\">Not seen yet<\/span>\r\n              <span class=\"badge-ch\"><span id=\"qChap\">Chapter<\/span><\/span>\r\n              <span id=\"qTags\" class=\"qtags\"><\/span>\r\n            <\/span>\r\n          <\/div>\r\n          <div class=\"qbody\">\r\n            <p class=\"stem\" id=\"qStem\"><\/p>\r\n            <div class=\"opts\" id=\"qOpts\"><\/div>\r\n            <div class=\"paperfoot\" id=\"cdFoot\"><\/div>\r\n            <div class=\"actions\">\r\n              <button class=\"btn\" id=\"btnCheck\">See Explanation<\/button>\r\n              <button class=\"btn ghost\" id=\"btnPrev\">\u2190 Previous<\/button>\r\n              <button class=\"btn ghost\" id=\"btnNext\">Next \u2192<\/button>\r\n              <button class=\"flagbtn\" id=\"btnFlag\" aria-pressed=\"false\"><span id=\"flagIco\">\ud83c\udff3\ufe0f<\/span><span id=\"flagTxt\">Flag<\/span><\/button>\r\n            <\/div>\r\n            <p class=\"hint hide\" id=\"pickHint\">Choose an option above, then check your answer.<\/p>\r\n\r\n            <div id=\"result\" class=\"hide\">\r\n              <div class=\"verdict\" id=\"verdict\"><\/div>\r\n              <div class=\"expl hide\" id=\"explCard\">\r\n                <div class=\"expl-h\">Source &amp; reasoning<\/div>\r\n                <div id=\"explBody\" class=\"body\"><\/div>\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n        <\/section>\r\n      <\/div>\r\n\r\n      <aside class=\"rail\">\r\n        <section class=\"card\" id=\"navCard\" style=\"padding:0\">\r\n          <div class=\"nav-head\"><b id=\"navTitle\">Navigator<\/b><button class=\"navtoggle\" id=\"navToggle\">Hide<\/button><\/div>\r\n          <div class=\"navgrid\" id=\"navGrid\"><\/div>\r\n          <div class=\"legend\">\r\n            <span><i style=\"background:var(--ok-bg);border:1.5px solid #8FD3B6\"><\/i>Correct<\/span>\r\n            <span><i style=\"background:var(--bad-bg);border:1.5px solid #F0AEB4\"><\/i>Wrong<\/span>\r\n            <span><i style=\"background:#fff;border:1.5px solid #C5CFE0\"><\/i>Not attempted<\/span>\r\n            <span><i style=\"background:var(--ok)\"><\/i>Mastered<\/span>\r\n          <\/div>\r\n        <\/section>\r\n        <section class=\"card\" id=\"scCard\" style=\"padding:0\">\r\n          <div class=\"sc-head\">\r\n            <div class=\"sc-title\"><b>Scorecard<\/b><span id=\"scSet\">\u2014<\/span><\/div>\r\n            <span class=\"negtag\" id=\"negTag\"><\/span>\r\n          <\/div>\r\n          <div class=\"sc-top\">\r\n            <div class=\"sc-ring\" id=\"scRing\" role=\"img\"><\/div>\r\n            <div class=\"sc-big\">\r\n              <span class=\"sc-lab\">Net score<\/span>\r\n              <b id=\"scNet\">0<\/b>\r\n              <i id=\"scMax\">of 0 marks<\/i>\r\n              <span class=\"sc-pct\" id=\"scPct\"><\/span>\r\n            <\/div>\r\n          <\/div>\r\n          <div class=\"sc-grid\" id=\"scGrid\"><\/div>\r\n          <div class=\"sc-time\" id=\"scTime\"><\/div>\r\n          <div class=\"sc-act\">\r\n            <button type=\"button\" class=\"sc-chip w\" id=\"scWrong\" aria-pressed=\"false\">\u2715 Review wrong <b id=\"scWrongN\">0<\/b><\/button>\r\n            <button type=\"button\" class=\"sc-chip\" id=\"scBlank\" aria-pressed=\"false\">\u25cb Unanswered <b id=\"scBlankN\">0<\/b><\/button>\r\n          <\/div>\r\n        <\/section>\r\n        <div class=\"card hide\" id=\"shareCard\">\r\n          <h3 id=\"wHead\">Share on screen<\/h3>\r\n          <div class=\"score\"><b id=\"wPct\" style=\"color:#8A6206\">\u2014<\/b><i id=\"wUnit\">of this bank<\/i><\/div>\r\n          <p style=\"margin:8px 0 0;font-size:12.8px;color:var(--slate);line-height:1.55\" id=\"wNote\"><\/p>\r\n        <\/div>\r\n        <div class=\"card hide\" id=\"srcCard\">\r\n          <h3>Source text<\/h3>\r\n          <p style=\"margin:9px 0 12px;font-size:12.8px;color:var(--slate);line-height:1.55\">Every explanation here is drawn from the full text of the subject. Open it when a citation needs checking.<\/p>\r\n          <a class=\"btn\" id=\"srcLink\" href=\"#\" target=\"_blank\" rel=\"noopener\" style=\"display:block;text-align:center;text-decoration:none\">\ud83d\udcd6 Read the source<\/a>\r\n        <\/div>\r\n      <\/aside>\r\n    <\/div>\r\n\r\n    <!-- ============ EXAM ANALYTICS ============ -->\r\n    <div class=\"hide\" id=\"viewExam\">\r\n      <section class=\"card\" style=\"margin:20px 0 60px\">\r\n        <div class=\"qhead\"><span class=\"qcount\">Exam Analytics<\/span><span class=\"badge-w\" id=\"examCount\">0 PYQs<\/span><\/div>\r\n        <div class=\"perf\" id=\"examBody\"><\/div>\r\n      <\/section>\r\n    <\/div>\r\n\r\n    <!-- ============ PERFORMANCE ============ -->\r\n    <div class=\"hide\" id=\"viewPerf\">\r\n      <section class=\"card\" style=\"margin:20px 0 60px\">\r\n        <div class=\"qhead\"><span class=\"qcount\">My Performance<\/span><span class=\"badge-w\" id=\"perfCount\">0 attempted<\/span><\/div>\r\n        <div class=\"perf\" id=\"perfBody\"><\/div>\r\n      <\/section>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"veilmsg\" id=\"veilMsg\">Paused \u2014 bring this window back to the front to continue<\/div>\r\n  <div class=\"toast\" id=\"toast\"><\/div>\r\n<\/div>\r\n\r\n<div class=\"cdrill-printblock\">\r\n  <h2>This test series is not available in print<\/h2>\r\n  <p>The questions, explanations and your progress are licensed for use on\r\n     PromotionExams.com and cannot be printed or saved as a PDF. Please\r\n     work through them on screen.<\/p>\r\n<\/div>\r\n\r\n<script>\r\n(function(){\r\n\"use strict\";\r\n\r\n\/* =====================================================================\r\n   1. CONFIGURATION  \u2190 EDIT PER SUBJECT\r\n   ===================================================================== *\/\r\nconst CFG = {\r\n  quizId : 'gfr-pyq-only',   \/\/ unique per subject \u2014 this is the progress key,\r\n  paperMode   : true,               \/\/ true \u2192 UPSC booklet look; false \u2192 original card look\r\n  bookletCode : '',                 \/\/ e.g. 'JHGD-U-OFX'. Blank \u2192 only the page number prints\r\n  numberQuestions : false,          \/\/ false \u2192 every stem opens with 'Q.'  \u00b7  true \u2192 1. 2. 3.\r\n  boldQuestion    : false,          \/\/ false = as UPSC prints it: question regular, only its number bold\r\n  pyqLabel        : 'PYQ',          \/\/ text before the year on the tag\r\n  showConceptTag  : true,           \/\/ items with no year show a grey 'Concept' tag\r\n  paperTexture    : true,           \/\/ warm paper stock with a fine grain\r\n                                    \/\/ so change it for every new page you publish\r\n  topic  : 'General Financial Rules, 2017 (GFR)',          \/\/ e.g. 'CCS (Conduct) Rules, 1964'\r\n  eyebrow: '',                      \/\/ e.g. 'UPSC SO \/ Steno LDCE \u00b7 Paper II' \u2014 leave blank to hide\r\n  sub    : 'Previous year questions, chapter by chapter, weighted by what the paper actually asks.',\r\n\r\n  \/* --- SOURCE PAGE ---------------------------------------------------\r\n     The page on your site that carries the full text of this subject.\r\n     A \"Read the source\" card then appears in the rail. Leave it blank\r\n     and the card disappears.                                            *\/\r\n  sourceUrl   : '',                 \/\/ e.g. 'https:\/\/promotionexams.com\/your-source-page\/'\r\n  sourceLabel : 'full source text', \/\/ shown on the link\r\n\r\n  \/* --- CHAPTER WEIGHT -----------------------------------------------\r\n     'auto'       PYQs loaded \u2192 weight is COUNTED from the PYQ bank (a\r\n                  chapter with 30 of 120 PYQs is 25% of the exam).\r\n                  No PYQs \u2192 your chapterImportance ratings below.\r\n     'pyq'        always count from the PYQ bank (when it has questions)\r\n     'importance' always use chapterImportance, even with PYQs loaded\r\n     The weight drives the ranking, the readiness score and the planner. *\/\r\n  weightSource : 'auto',\r\n  highYield    : 15,       \/\/ Exam Analytics: a chapter with this many PYQs is marked high-yield (gold)\r\n\r\n  masteryThreshold : 3,     \/\/ clean correct answers before a question counts as mastered\r\n  weakThreshold    : 1,     \/\/ wrong attempts before a question is flagged weak\r\n\r\n  priorAccuracy : 0.30,     \/\/ expected-score model: shrink raw accuracy toward this\r\n  priorStrength : 6,\r\n  retention     : { baseDays:3, growth:2.5, riskBelow:0.70 },\r\n\r\n  pyqSize     : 30,         \/\/ PYQ paper (previous year questions only)\r\n\r\n  \/* INSTANT FEEDBACK\r\n     true  \u2014 picking an option marks it right or wrong straight away. The\r\n             explanation stays folded until See Explanation is pressed,\r\n             and Next works at any time.\r\n     false \u2014 the old two-step flow: pick, then press Check answer, which\r\n             grades and opens the explanation together. *\/\r\n  instantCheck : true,\r\n\r\n  \/* PAGE TURN \u2014 true: Next \/ Previous turn the page like a book, hinged\r\n     on the spine at the left. false (default): the question simply changes. *\/\r\n  pageTurn : false,\r\n\r\n  \/* SCORECARD \u2014 marks per question and the negative marking.\r\n     Set wrong to 0 if the exam has no negative marking. *\/\r\n  marking : { correct:1, wrong:1\/3 },\r\n\r\n  \/* TIMING \u2014 the per-question timer runs only while a question is\r\n     unanswered, on screen, and the learner is active. *\/\r\n  secondsPerQuestion : 60,    \/\/ target pace; the scorecard compares against it\r\n  idleSeconds        : 180,   \/\/ no tap, scroll or key for this long \u2192 timer pauses\r\n\r\n  \/* WATERMARK \u2014 faint diagonal text across the question sheet, so every\r\n     screenshot carries it. {user} is filled in when the sync snippet\r\n     prints the learner (window.CSSADDA_SYNC.user); blank '' turns it off. *\/\r\n  watermark : 'PromotionExams.com \u00b7 {user}'\r\n};\r\n\r\n\/* =====================================================================\r\n   2. CHAPTER IMPORTANCE  \u2190 you set this by hand\r\n   Keys do NOT have to match your chapter names exactly. Anything that\r\n   starts with a chapter or appendix number is matched on that number\r\n   alone, so 'Ch 2' finds 'CH 2: GENERAL OUTLINES OF THE SYSTEM OF\r\n   ACCOUNTS', and 'Apndx 5' finds 'APPENDIX 5: PRINCIPLES AND RULES...'.\r\n   Chapter, Chap, CH, Ch-2, 2. \u2014 all read the same. For appendices:\r\n   Appendix, Apndx, Appx, Annex, Annexure, in digits or roman numerals.\r\n   A key with no number falls back to a loose text match.\r\n   Numbers are relative: they need NOT total 100. A chapter you leave\r\n   out is given its share of the bank instead and is marked \"not rated\r\n   yet\" in the performance table.\r\n   Empty this map altogether to switch importance off everywhere.\r\n   Once pyqQuestions has questions, exam weight is COUNTED from them and\r\n   this map is not used (unless CFG.weightSource is 'importance').\r\n   ===================================================================== *\/\r\nconst chapterImportance = {\r\n  'Ch 1' : 30,\r\n  'Ch 2' : 45,\r\n  'Ch 3' : 25\r\n  \/\/ 'Apndx 1' : 25,   \u2190 appendices work the same way\r\n};\r\n\r\n\/* =====================================================================\r\n   3. PREVIOUS YEAR QUESTIONS  \u2190 PASTE YOUR BANK HERE\r\n      { id, year:'2022', chapter, question, options[], correct, explanation }\r\n     id          unique within its chapter. Never change it once published:\r\n                 saved progress follows chapter + id.\r\n     year        the paper it came from \u2014 drives the Exam Analytics tab\r\n     chapter     matched on its NUMBER, so 'CH 2', 'Ch-2' and\r\n                 'Chapter 2: General Outlines\u2026' are one chapter\r\n     correct     0-indexed\r\n     explanation may contain HTML; cite the rule or paragraph in <b> tags\r\n   A stem may carry \"\\n1. ...\" statement lines or a \"List-I \/ List-II\"\r\n   block \u2014 both are laid out automatically, and so is a plain stem.\r\n   ===================================================================== *\/\r\n\r\nconst pyqQuestions =[\r\n    \/\/2009-11\r\n  {\r\n    \"id\": 1,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"Finance Ministry may arrange to obtain a 'Vote on Account'\",\r\n    \"options\": [\r\n      \"to cover expenditure during the interim period till completion of the procedure for passing of the budget by the Parliament\",\r\n      \"to cover expenditure on a 'new service'\",\r\n      \"to facilitate the Parliament to deliberate and vote on the accounts of the government for the ensuing financial year\",\r\n      \"to document the voting in the Parliament on the accounts of the government for the ensuing financial year\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 to cover expenditure during the interim period till completion of the procedure for passing of the budget<\/b><br><br><b>Rule 55, GFR 2017 (Vote on Account):<\/b> \u201cIf the Appropriation Bill seeking authorization of the Parliament to make expenditure in consonance with the Budget proposal is likely to be passed after the start of the financial year to which it corresponds then pending the completion of the procedure prescribed in Article 113 of the Constitution for the passing of the Budget, the Finance Ministry may need to obtain a \u2018Vote on Account\u2019 to cover expenditure for a brief period in accordance with the provisions of Article 116 of the Constitution. Funds made available under Vote on Account are not to be utilized for expenditure on a \u2018New Service\u2019.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 Vote-on-account funds cannot be used for a \u2018New Service\u2019; that needs a supplementary grant or a Contingency Fund advance (Rule 63).<br><b>C, D<\/b> \u2717 A vote on account is an advance grant for expenditure, not a vote on or record of the accounts.\"\r\n  },\r\n  {\r\n    \"id\": 2,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    \"question\": \"Which authority is to receive the external aid from the external funding agency in foreign currency or Indian rupees?\",\r\n    \"options\": [\r\n      \"Reserve Bank of India, Mumbai\",\r\n      \"Reserve Bank of India, New Delhi\",\r\n      \"Any branch of the Reserve Bank of India\",\r\n      \"State Bank of India\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Reserve Bank of India, Mumbai<\/b><br><br><b>Rule 265, GFR 2017 (Currency of external aid):<\/b> \u201cThe external aid shall flow from the Funding Agency in foreign currency or Indian Rupees and shall be received by the Reserve Bank of India, Mumbai which shall remit the rupee equivalent to the account of Controller, Aid Accounts and Audit, Department of Economic Affairs at Reserve Bank of India, New Delhi. The remittances shall be accounted as external loan\/Grant receipts in the Consolidated Fund of India.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 RBI New Delhi receives the rupee equivalent for the CAAA.<br><b>C, D<\/b> \u2717 Not the receiving authority.\"\r\n  },\r\n  {\r\n    \"id\": 3,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"What are the three parts of the government account?\",\r\n    \"options\": [\r\n      \"Consolidated Fund, Employees' Provident Fund and Pension fund\",\r\n      \"Consolidated Fund. Employees' Provident Fund and Contingency Fund\",\r\n      \"Consolidated Fund, Contingency Fund and Public Account\",\r\n      \"Consolidated Fund, Pension Fund and Contingency Fund\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Consolidated Fund, Contingency Fund and Public Account<\/b><br><br><b>Rule 77, GFR 2017 (Main Divisions and structure of Accounts):<\/b> \u201cThe accounts of Government shall be kept in three parts, Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III). Part-I \u2013 Consolidated Fund is divided into two Divisions, namely, \u2018Revenue\u2019 and \u2018Capital\u2019 divisions.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Provident and pension funds are transactions within the Public Account, not separate parts of Government Account.\"\r\n  },\r\n  {\r\n    \"id\": 4,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"The chief accounting authority of a Department\/Ministry for budget formulation and implementation is\",\r\n    \"options\": [\r\n      \"Financial Advisor of the Ministry\",\r\n      \"Secretary of the Ministry\/Department\",\r\n      \"Head of the Department\",\r\n      \"Head of Office\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Secretary of the Ministry\/Department<\/b><br><br><b>Rule 70, GFR 2017 (Duties and Responsibilities of the Chief Accounting Authority):<\/b> \u201cThe Secretary of a Ministry\/Department who is the Chief Accounting Authority of the Ministry\/ Department shall: \u2014 (i) be responsible and accountable for financial management of his Ministry or Department. (ii) ensure that the public funds appropriated to the Ministry or Department are used for the purpose for which they were meant. \u2026\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 The Financial Adviser assists the Chief Accounting Authority; he is not that authority.<br><b>C, D<\/b> \u2717 Heads of Department\/Office are subordinate authorities.\"\r\n  },\r\n  {\r\n    \"id\": 5,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"Before whom the Finance Minister arranges to lay the Annual Financial Statement [Budget] showing the estimated receipts and expenditures of Central Government in respect of a financial year before the commencement of that year?\",\r\n    \"options\": [\r\n      \"Both Houses of the Parliament\",\r\n      \"Lok Sabha only\",\r\n      \"Rajya Sabha only\",\r\n      \"Joint Session of the Parliament\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Both Houses of the Parliament<\/b><br><br><b>Rule 43(1), GFR 2017 (Presentation of Budget to Parliament):<\/b> \u201cIn accordance with the provisions of Article 112 (1) of the Constitution, Finance Minister shall arrange to lay before both the Houses of Parliament, an Annual Financial Statement also known as the \u2018Budget\u2019 showing the estimated receipts and expenditure of the Central Government in respect of a financial year, before the commencement of that year.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 The Budget is laid before both Houses; it is not presented to a joint session.\"\r\n  },\r\n  {\r\n    \"id\": 6,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"ANNEXURE\/Appendices\",\r\n    \"question\": \"Which of the following does not comprise capital receipts?\",\r\n    \"options\": [\r\n      \"Disinvestment receipts\",\r\n      \"External debt\",\r\n      \"Repayment of loans and advances made by the Central Government\",\r\n      \"Central taxes, duties and cess administered by CBDT\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Central taxes, duties and cess administered by CBDT<\/b><br><br><b>Appendix 2, GFR 2017 (Procedure for preparation of detailed estimates of receipts), para 2:<\/b> \u201cCapital Receipts. These comprise (i) Internal debt (market loan, treasury bills, etc.); (ii) External debt; (iii) Repayment of loans and advances made by the Central Government; (iv) Disinvestment Receipts (v) Other Liabilities.\u201d Para 1 lists \u201cCentral taxes, duties and cesses administered by the Central Board of Direct Taxes and the Central Board of Excise and Customs\u201d and \u201clocal taxes and duties \u2026 in relation to the Union Territories without Legislature\u201d as <i>revenue<\/i> receipts.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 All are capital receipts.\"\r\n  },\r\n  {\r\n    \"id\": 7,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"\\\"Contingency Fund\\\" means the Contingency Fund of India established under the Contingency Fund of India Act, 1950 in terms of\",\r\n    \"options\": [\r\n      \"Article 266(1) Of the Constitution of India\",\r\n      \"Article 266(2) of the Constitution of India\",\r\n      \"Article 267(1) of the Constitution of India\",\r\n      \"Rule 652 of the Treasury Rules\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Article 267(1) of the Constitution of India<\/b><br><br><b>Rule 2(ix), GFR 2017:<\/b> \u201c\u2018Contingency Fund\u2019 means the Contingency Fund of India established under the Contingency Fund of India Act, 1950, in terms of Article 267 (1) of the Constitution;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Article 266(1) relates to the Consolidated Fund of India [Rule 2(vii)].<br><b>B<\/b> \u2717 Article 266(2) relates to the Public Account of India [Rule 2(xxiv)].<br><b>D<\/b> \u2717 Rule 652 of the Treasury Rules is referred to in the definition of \u2018Local Fund\u2019 [Rule 2(xx)].\"\r\n  },\r\n  {\r\n    \"id\": 8,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"'Reappropriation' is defined in the General Financial Rules as transfer of funds from\",\r\n    \"options\": [\r\n      \"'charged' to 'voted' in the demands for grants\",\r\n      \"'capital' to 'revenue' in the demands for grants\",\r\n      \"'non-recurring' head of expenditure to 'recurring' head of expenditure\",\r\n      \"one primary unit of appropriation to another such unit\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 one primary unit of appropriation to another such unit<\/b><br><br><b>Rule 2(xxvi), GFR 2017:<\/b> \u201c\u2018Re-appropriation\u2019 means the transfer of funds from one primary unit of appropriation to another such unit;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B<\/b> \u2717 Rule 57(3): \u201cvoted and charged portions as also the revenue and capital sections of a Grant\/Appropriation are distinct and re-appropriation inter se is not permissible\u201d.<br><b>C<\/b> \u2717 Recurring\/non-recurring is a classification of expenditure [Rule 2(xxi), 2(xxvii)], not the definition of re-appropriation.\"\r\n  },\r\n  {\r\n    \"id\": 9,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Beyond what monetary limit of 'assessed residual value' the surplus or obsolete or unserviceable goods are disposed of through 'advertised tender' or 'public auction'?\",\r\n    \"options\": [\r\n      \"Above Rs. 4 lakhs\",\r\n      \"Above Rs. 1 lakh\",\r\n      \"Above Rs. 2 lakhs\",\r\n      \"Above Rs. 3 lakhs\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Above Rs. 4 lakhs<\/b><br><br><b>Rule 218, GFR 2017 (Modes of Disposal):<\/b> \u201c(i) Surplus or obsolete or unserviceable goods of assessed residual value above [Rupees Four Lakh] should be disposed of by: (a) Obtaining bids through advertised tender or (b) Public auction. (ii) For surplus or obsolete or unserviceable goods with residual value less than [Rupees Four Lakh], the mode of disposal will be determined by the competent authority, keeping in view the necessity to avoid accumulation of such goods and consequential blockage of space and, also, deterioration in value of goods to be disposed of.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Not the current threshold (\u20b92 lakh applied before 10.07.2024).<br><br><b>Note:<\/b> The threshold was \u20b92 lakh until DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024 raised it to \u20b94 lakh; the figure in this question has been updated on this platform.<br><br><b>As printed in the UPSC paper:<\/b> options were the same (\u20b94 \/ 1 \/ 2 \/ 3 lakh). Before 10.07.2024 the threshold was \u20b92 lakh, i.e. option (c).\"\r\n  },\r\n  {\r\n    \"id\": 10,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Which of the following is not a 'fixed asset' for which accounts are kept in the Form GFR 22?\",\r\n    \"options\": [\r\n      \"Library Book\",\r\n      \"Plant and Machinery\",\r\n      \"Equipment\",\r\n      \"Furniture and Fixture\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Library Book<\/b><br><br><b>Rule 211(ii), GFR 2017 (Lists and Accounts):<\/b> \u201cSeparate accounts shall be kept for (a) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22. (b) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23. (c) Library books in the Form GFR 18 (d) Assets of historical\/artistic value held by museum\/government departments in the Form GFR-24.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Plant and machinery, equipment and furniture\/fixtures are fixed assets in GFR-22.<br><br><b>As printed in the UPSC paper:<\/b> the stem referred to \u201cform GFR 40\u201d (GFR 2005 numbering); the form is now GFR-22.\"\r\n  },\r\n  {\r\n    \"id\": 11,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Which of the following is a loss not due to depreciation?\",\r\n    \"options\": [\r\n      \"Loss due to theft and fraud\",\r\n      \"Normal wear and tear\",\r\n      \"Negligence after purchase\",\r\n      \"Normal fluctuation of market prices\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Loss due to theft and fraud<\/b><br><br><b>Rule 223, GFR 2017:<\/b> \u201c(2) Losses due to depreciation: Losses due to depreciation shall be analysed, and recorded under following heads, as applicable: \u2013 (i) Normal fluctuation of market prices; (ii) Normal wear and tear; (iii) Lack of foresight in regulating purchases; and (iv) Negligence after purchase. (3) Losses not due to depreciation: Losses not due to depreciation shall be grouped under the following heads: \u2013 (i) Losses due to theft or fraud; (ii) Losses due to neglect; (iii) Anticipated losses on account of obsolescence of stores or of purchases in excess of requirements; (iv) Losses due to damage, and (v) Losses due to extra ordinary situations under \u2018Force Majeure\u2019 conditions like fire, flood, enemy action, etc.;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Wear and tear, negligence after purchase and market fluctuation are losses <i>due to<\/i> depreciation [Rule 223(2)].\"\r\n  },\r\n  {\r\n    \"id\": 12,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"The Head of the department should be a person who is 'head' of an identifiable organization and the minimum of his grade is not less than that of a\",\r\n    \"options\": [\r\n      \"Deputy Secretary to the Government of India\",\r\n      \"Director in the Ministry\",\r\n      \"Joint Secretary to the Government of India\",\r\n      \"Undersecretary to the Government of India\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Deputy Secretary to the Government of India<\/b><br><br><b>Rule 2(xvii), GFR 2017:<\/b> \u201c\u2018Head of the Department\u2019 means an authority or person (not below the rank of a Deputy Secretary to the Government of India), declared by the concerned Department in the Government of India as a Head of Department in relation to an identifiable establishment or establishments to exercise the delegated financial powers under these Rules;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C<\/b> \u2717 Director\/Joint Secretary are higher than the prescribed minimum.<br><b>D<\/b> \u2717 Under Secretary is below the prescribed minimum rank.\"\r\n  },\r\n  {\r\n    \"id\": 13,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 5: WORKS\",\r\n    \"question\": \"A Review Committee consisting of representatives from Administrative Ministry, Internal Finance Wing, and Executing Agency is constituted to review projects costing above\",\r\n    \"options\": [\r\n      \"Rs. 200 crores\",\r\n      \"Rs. 100 crores\",\r\n      \"Rs. 150 crores\",\r\n      \"Rs. 50 crores\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Rs. 100 crores<\/b><br><br><b>Rule 141, GFR 2017 (Review of Projects):<\/b> \u201cAfter a project costing Rs. 100 crore or above is approved, the Administrative Ministry or Department will set up a Review Committee consisting of a representative each from the Administrative Ministry, Finance (Internal Finance Wing) and the Executing Agency to review the progress of the work. The Review Committee shall have the powers to accept variation within 10% of the approved estimates. For works costing less than Rs. 100 crores, it will be 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.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The threshold is \u20b9100 crore.<br><br><b>Note:<\/b> This 2009-11 question was set under GFR 2005; its options have been updated on this platform to the GFR 2017 threshold.<br><br><b>As printed in the UPSC paper:<\/b> options were \u20b920 \/ \u20b910 \/ \u20b915 \/ \u20b95 crore (set under GFR 2005); the platform scaled them to the GFR 2017 threshold of \u20b9100 crore.\"\r\n  },\r\n  {\r\n    \"id\": 14,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"Which authority has powers to distribute the sanctioned budget grants authorized by the Parliament among the controlling and disbursing officers?\",\r\n    \"options\": [\r\n      \"Concerned Ministry or Authority on whose behalf the grants were passed\",\r\n      \"Ministry of Finance\",\r\n      \"Head of the Department\",\r\n      \"Head of Office\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Concerned Ministry or Authority on whose behalf the grants were passed<\/b><br><br><b>Rule 56, GFR 2017 (Communication and distribution of grants and appropriations):<\/b> \u201cAfter the Appropriation Bill relating to Budget is passed, the Ministry of Finance shall communicate the same to the Ministries \/ Departments which, in turn, shall distribute the same to their subordinate formations. The distribution so made shall also be communicated to the respective Pay and Accounts Officers who shall exercise check against the allocation to each subordinate authority.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 The Ministry of Finance only communicates the grants; distribution is done by the Ministry\/Department.<br><b>C, D<\/b> \u2717 They are the recipients of the distribution.\"\r\n  },\r\n  {\r\n    \"id\": 184,\r\n    \"year\": \"2009-11\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which authority is competent for 'outsourcing a job by choice' to a specially chosen contractor?\",\r\n    \"options\": [\r\n      \"Head of the Department\",\r\n      \"Ministry in consultation with Financial Advisor\",\r\n      \"Ministry of Finance\",\r\n      \"Ministry of Central Government in consultation with DGS&D\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Ministry in consultation with Financial Advisor<\/b><br><br><b>Rule 204, GFR 2017 (Procurement of Non-consulting services by nomination):<\/b> \u201cShould it become necessary, in an exceptional situation to procure a non-consulting service from a specifically chosen contractor, the Competent Authority in the Ministry or Department may do so in consultation with the Financial Adviser. In such cases the detailed justification, the circumstances leading to such procurement by choice and the special interest or purpose it shall serve, shall form an integral part of the proposal.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 The Head of Department alone is not the prescribed authority.<br><b>C<\/b> \u2717 The Ministry of Finance\u2019s approval is not required.<br><b>D<\/b> \u2717 DGS&D has no role (it has since been wound up).<br><br><b>Note:<\/b> Set under GFR 2005 (outsourcing of services); the corresponding GFR 2017 provision is Rule 204.\"\r\n  },\r\n    \/\/2012-13\r\n  {\r\n    \"id\": 185,\r\n    \"year\": \"2012-13\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"How are the foreign currency transactions accounted for in the books of account of the Government?\",\r\n    \"options\": [\r\n      \"They are accounted for in a separate foreign exchange account with RBI\",\r\n      \"Such transactions are converted into Pound Sterling and accounted for in a special account maintained by RBI\",\r\n      \"Foreign currency transactions are accounted for after conversion into Indian Rupees\",\r\n      \"It is done in Dollar account maintained by RBI as it is the most stable currency in the world\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Foreign currency transactions are accounted for after conversion into Indian Rupees<\/b><br><br><b>Rule 76, GFR 2017 (Currency in which Accounts are kept):<\/b> \u201cThe accounts of Government shall be maintained in Indian Rupees. All foreign currency transactions and foreign aid shall be brought into account after conversion into Indian Rupees.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Government accounts are kept only in Indian Rupees.\"\r\n  },\r\n  {\r\n    \"id\": 186,\r\n    \"year\": \"2012-13\",\r\n    \"chapter\": \"ANNEXURE\/Appendices\",\r\n    \"question\": \"Contingency Fund of India shall be held on behalf of the President by the\",\r\n    \"options\": [\r\n      \"Secretary to the Government of India, Ministry of Finance, Department of Economic Affairs\",\r\n      \"Ministry of Finance, Department of Expenditure\",\r\n      \"Ministry of Finance, Department of Revenue\",\r\n      \"C & AG of India\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Secretary to the Government of India, Ministry of Finance, Department of Economic Affairs<\/b><br><br><b>Appendix 6, GFR 2017 \u2013 Contingency Fund of India Rules, rule 2:<\/b> \u201cThe Contingency Fund of India shall be held on behalf of the President by the Secretary to the Government of India, Ministry of Finance, Department of Economic Affairs.\u201d (Rule 67(4) of GFR refers to these rules.)<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 Under rule 3, 40% of the corpus is placed at the disposal of Secretary (Expenditure) for releases, but the Fund is held by Secretary (DEA).<br><b>C, D<\/b> \u2717 Not the custodian.\"\r\n  },\r\n  {\r\n    \"id\": 187,\r\n    \"year\": \"2012-13\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"If the funds provided in the sanctioned budget are found to be insufficient during a financial year, additional sums are sought as\",\r\n    \"options\": [\r\n      \"Modified Appropriation\",\r\n      \"Vote on account\",\r\n      \"Excess Grant\",\r\n      \"Supplementary Grants or Appropriation\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Supplementary Grants or Appropriation<\/b><br><br><b>Rule 66, GFR 2017 (Supplementary Grants):<\/b> \u201cIf savings are not available within the Grant to which the payment is required to be debited, or if the expenditure is on \u201cNew Service\u201d or \u201cNew Instrument of Service\u201d not provided in the budget, necessary Supplementary Grant or Appropriation in accordance with Article 115(1) of the Constitution shall be obtained before payment is authorized\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Not a term used in the rules.<br><b>B<\/b> \u2717 A vote on account covers expenditure until the Budget is passed (Rule 55).<br><b>C<\/b> \u2717 An excess grant regularises expenditure already incurred beyond the grant, after the year.\"\r\n  },\r\n  {\r\n    \"id\": 188,\r\n    \"year\": \"2012-13\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"The Detailed Demands for Grants follow a standard six-tiered system of classification. Which one of the following is not a valid tier?\",\r\n    \"options\": [\r\n      \"Major and sub-major Heads\",\r\n      \"Minor and sub-minor Heads\",\r\n      \"Locally and centrally controlled Heads\",\r\n      \"Detailed and object Heads\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Locally and centrally controlled Heads<\/b><br><br><b>Rule 78, GFR 2017:<\/b> \u201cMajor Heads (comprising Sub-Major Heads wherever necessary) are divided into Minor Heads. Minor Heads may have a number of subordinate heads, generally known as Sub Heads. The Sub Heads are further divided into Detailed Heads followed by Object Heads. The Major Heads of account \u2026 generally correspond to functions of Government, while the Minor Heads identify the programmes undertaken to achieve the objectives of the functions represented by the Major Head. The Sub Head represents schemes, the Detailed Head denotes sub scheme and Object Head represent the primary unit of appropriation showing the economic nature of expenditure\u2026 The above six tiers are represented by a unique 15-digit numeric code.\u201d<br><br><b>Why this is correct:<\/b> The six tiers are Major, Sub-Major, Minor, Sub, Detailed and Object Heads. \u201cLocally and centrally controlled\u201d is not a level of classification at all.<br><br><b>Why the other options are wrong:<\/b><br><b>A, D<\/b> \u2717 Valid tiers.<br><b>B<\/b> \u2717 Minor Heads and the heads subordinate to them (Sub Heads) are valid tiers; the paper calls the latter \u201csub-minor\u201d.\"\r\n  },\r\n    \/\/2014\r\n  {\r\n    \"id\": 18,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"An officer entrusted by a Department of the Central Government with the responsibility of controlling the incurring of expenditure and\/or the collection of revenue is called:\",\r\n    \"options\": [\r\n      \"Comptroller and Auditor General\",\r\n      \"Competent Authority\",\r\n      \"Controlling Officer\",\r\n      \"Financial Advisor\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Controlling Officer<\/b><br><br><b>Rule 2(x), GFR 2017:<\/b> \u201c\u2018Controlling Officer\u2019 means an officer entrusted by a Department of the Central Government with the responsibility of controlling the incurring of expenditure and\/or the collection of revenue. The term shall include a Head of Department and also an Administrator;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 CAG is defined in Rule 2(vi) \u2013 the Comptroller and Auditor General of India.<br><b>B<\/b> \u2717 \u2018Competent Authority\u2019 [Rule 2(v)] is the authority to which a power is delegated.<br><b>D<\/b> \u2717 The Financial Adviser is not a defined term with this meaning.\"\r\n  },\r\n  {\r\n    \"id\": 19,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"The estimates for expenditure for which vote of Lok Sabha is required, is in the form of:\",\r\n    \"options\": [\r\n      \"Expenditure Estimates\",\r\n      \"Appropriation Account\",\r\n      \"Annual Financial Statement\",\r\n      \"Demand for Grants\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Demand for Grants<\/b><br><br><b>Rule 51(1), GFR 2017 (Demands for Grants):<\/b> \u201cThe estimates for expenditure for which vote of Lok Sabha is required shall be in the form of Demand for Grants.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Expenditure estimates (Rule 50) cover both charged and voted expenditure.<br><b>B<\/b> \u2717 Appropriation Accounts are prepared after the year (Rule 88).<br><b>C<\/b> \u2717 The Annual Financial Statement is the Budget as a whole [Rule 43(1)].\"\r\n  },\r\n  {\r\n    \"id\": 20,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"The responsibilities regarding financial management of a Ministry\/Department rest with:\",\r\n    \"options\": [\r\n      \"Financial Advisor of the Ministry\/Department concerned\",\r\n      \"Controller General of Accounts, Ministry of Finance\",\r\n      \"Secretary of the Ministry\/Department as its Chief Accounting Authority\",\r\n      \"Chief Pay & Accounts Office of the Ministry\/Department concerned\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Secretary of the Ministry\/Department as its Chief Accounting Authority<\/b><br><br><b>Rule 70, GFR 2017 (Duties and Responsibilities of the Chief Accounting Authority):<\/b> \u201cThe Secretary of a Ministry\/Department who is the Chief Accounting Authority of the Ministry\/ Department shall: \u2014 (i) be responsible and accountable for financial management of his Ministry or Department. (ii) ensure that the public funds appropriated to the Ministry or Department are used for the purpose for which they were meant. \u2026\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 The Financial Adviser\u2019s role is advisory.<br><b>B<\/b> \u2717 The CGA prescribes forms of accounts and prepares Union accounts; he is not responsible for each Ministry\u2019s financial management.<br><b>D<\/b> \u2717 The Pr. CCA\/CPAO maintains accounts under the Chief Accounting Authority.\"\r\n  },\r\n  {\r\n    \"id\": 21,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Consider the following statements in the context of registration of suppliers:<br>1. For goods and services not available on GeM, Head of Ministry\/ Department may also register suppliers of goods and services which are specifically required by that Department or Office, periodically<br>2. The list of registered suppliers for the subject matter of procurement be exhibited on websites of the Procuring Entity\/ their e-Procurement portals.<br>3. The supplier(s) will be registered for a fixed period (between 1 to 3 years) depending on the nature of the goods.<br>Which of the above statements is\/are correct?\",\r\n    \"options\": [\r\n      \"1, 2, and 3\",\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"1 only\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 1, 2 and 3<\/b><br><br><b>Rule 150, GFR 2017 (Registration of Suppliers):<\/b> \u201c(i) For goods and services not available on GeM, Head of Ministry\/ Department may also register suppliers of goods and services which are specifically required by that Department or Office, periodically\u2026 (iii) The supplier(s) will be registered for a fixed period (between 1 to 3 years) depending on the nature of the goods\u2026 (iv) Performance and conduct of every registered supplier is to be watched by the concerned Ministry or Department\u2026 (v) The list of registered suppliers for the subject matter of procurement be exhibited on websites of the Procuring Entity\/ their e-Procurement portals.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713 clause (i); 2 \u2713 clause (v); 3 \u2713 clause (iii).<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 All three statements are correct.<br><br><b>As printed in the UPSC paper:<\/b> statement 1 read \u201cCentral Purchase Organization (e.g. DGS&D) will prepare and maintain item-wise lists of eligible and capable suppliers. Such approved suppliers will be known as Registered Suppliers. All Ministries\/Departments may utilize these lists as and when necessary.\u201d (GFR 2005). It has been updated to Rule 150(i) of GFR 2017.\"\r\n  },\r\n  {\r\n    \"id\": 22,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"An officer has incurred more expenditure from public money than the occasion demanded, thereby not observing the:\",\r\n    \"options\": [\r\n      \"Delegation of Financial Powers Rules\",\r\n      \"Fundamental principles of Public Buying\",\r\n      \"Standards of Financial Propriety\",\r\n      \"General principles of Public Finance\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Standards of Financial Propriety<\/b><br><br><b>Rule 21, GFR 2017 (Standards of financial propriety):<\/b> \u201cEvery officer incurring or authorizing expenditure from public moneys should be guided by high standards of financial propriety\u2026 Among the principles on which emphasis is generally laid are the following: \u2026 (ii) The expenditure should not be prima facie more than the occasion demands.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 DFPR deal with delegation of powers, not this principle.<br><b>B<\/b> \u2717 Fundamental principles of public buying (Rule 144) relate to procurement.<br><b>D<\/b> \u2717 \u2018General principles of public finance\u2019 is not the GFR heading.\"\r\n  },\r\n  {\r\n    \"id\": 23,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Procurement of goods of estimated value of Rs. 50 lakhs and above should be done by resorting to:\",\r\n    \"options\": [\r\n      \"Limited tender enquiry\",\r\n      \"Advertised tender enquiry\",\r\n      \"Single tender enquiry\",\r\n      \"Purchase committee\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Advertised tender enquiry<\/b><br><br><b>Rule 161(i), GFR 2017 (Advertised Tender Enquiry):<\/b> \u201cSubject to exceptions incorporated under Rule 154, 155, 162 and 166, invitation to tenders by advertisement should be used for procurement of goods of estimated value of [Rs. 50 lakhs (Rupees Fifty Lakh) and above]. Advertisement in such cases should be given on GeM as well as on GeM- Central Public Procurement Portal (GeM-CPPP).\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 LTE is for goods up to \u20b950 lakh [Rule 162(i)].<br><b>C<\/b> \u2717 STE is only for the circumstances in Rule 166.<br><b>D<\/b> \u2717 A Purchase Committee buys goods above \u20b950,000 and up to \u20b95 lakh (Rule 155).<br><br><b>Note:<\/b> The ATE threshold was \u20b925 lakh before DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024; the figure in the question has been updated to \u20b950 lakh. (For Scientific Ministries\/Departments: \u20b91 crore and above \u2013 OM dated 05.06.2025.)\"\r\n  },\r\n  {\r\n    \"id\": 24,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"Consider the following conditions for advances to a Government servant for the purchase of goods and services for the management of office:<br>1. The purchase cannot be managed under the normal procedures envisaging post-procurement payment system.<br>2. The Head of the office shall be responsible for timely recovery or adjustment of the advance.<br>Which of the above statements is\/are correct?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"Both 1 and 2\",\r\n      \"2 only\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Both 1 and 2<\/b><br><br><b>Rule 323(1), GFR 2017 (Advances for Contingent and Miscellaneous purpose):<\/b> \u201cThe Head of the Office may sanction advances to a Government Servant for purchase of goods or services or any other special purpose needed for the management of the office, subject to the following conditions: \u2013 (i) The amount of expenditure being higher than the Permanent Advance available, cannot be met out of it. (ii) The purchase or other purpose cannot be managed under the normal procedures, envisaging post- procurement payment system. (iii) The amount of advance should not be more than the power delegated to the Head of the Office for the purpose. (iv) The Head of the Office shall be responsible for timely recovery or adjustment of the advance.\u201d<br><br><b>Why this is correct:<\/b> Statement 1 = condition (ii); statement 2 = condition (iv).<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Both statements are correct.\"\r\n  },\r\n  {\r\n    \"id\": 25,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"ANNEXURE\/Appendices\",\r\n    \"question\": \"Estimates of receipts of Central Taxes and Duties are prepared by:\",\r\n    \"options\": [\r\n      \"Central Board of Direct Taxes (CBDT) and Central Board of Excise and Customs\",\r\n      \"Budget Division\",\r\n      \"Controller of Accounts\",\r\n      \"Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 CBDT and Central Board of Excise and Customs<\/b><br><br><b>Appendix 2, para 3(1), GFR 2017:<\/b> \u201cEstimates of receipts of Central Taxes and Duties and External Aid receipts are prepared within the Ministry of Finance by the Central Board of Direct Taxes, the Central Board of Excise and Customs and the Controller of Aid Accounts and Audit. Estimates of internal debt (market loans) receipts are framed by the Budget Division.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 The Budget Division frames estimates of internal debt.<br><b>C<\/b> \u2717 Controllers of Accounts prepare estimates of other receipts [para 3(3)].<br><b>D<\/b> \u2717 Not the CGA.\"\r\n  },\r\n  {\r\n    \"id\": 26,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"In which of the following cases, is a Government servant required to furnish security?\",\r\n    \"options\": [\r\n      \"Government servants entrusted with the custody of office furniture, stationery, and other articles required for office management\",\r\n      \"Drivers of Government Vehicles\",\r\n      \"Librarian and Library staff\",\r\n      \"Government servants who actually handle cash\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Government servants who actually handle cash<\/b><br><br><b>Rule 306(1), GFR 2017:<\/b> \u201cSubject to any general or special instructions prescribed by Government in this behalf, every Government servant, who actually handles cash or stores shall be required to furnish security\u2026\u201d<br><b>Rule 307:<\/b> \u201cNotwithstanding anything contained in Rule 306, security need not be furnished in cases of \u2013 (a) Government servants who are entrusted with the custody of stores, which in the opinion of the competent authority are not considerable. (b) Government servants, who are entrusted with the custody of office furniture, stationery and other articles required for office management, if the Head of Office is satisfied about the safeguards against loss through pilferage. (c) Librarian and Library Staff. (d) Drivers of Government vehicles.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Exempted under Rule 307(b), (d) and (c).\"\r\n  },\r\n  {\r\n    \"id\": 27,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    \"question\": \"Powers to grant Government of India Guarantee vest with:\",\r\n    \"options\": [\r\n      \"Secretary of the Ministry\/Department concerned in consultation with the Financial Advisor\",\r\n      \"Ministry of Finance, Budget Division\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Ministry of Finance, Budget Division<\/b><br><br><b>Rule 275(3), GFR 2017:<\/b> \u201cPowers to grant Government of India Guarantee, including those on external borrowings, vests with the Budget Division, Department of Economic Affairs (DEA).\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 The Ministry only examines\/recommends; Rule 277(iv): \u201cNo guarantees shall be given without the approval of Budget Division, DEA.\u201d<br><b>C, D<\/b> \u2717 Not the authority.\"\r\n  },\r\n  {\r\n    \"id\": 28,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Consider the following statements in the context of 'Lapse of Sanction':<br>1. A sanction for any fresh charge unless it is specifically renewed, lapses if no payment in whole or in part has been made during a period of 12 months from the date of issue of the sanction.<br>2. If the currency of a sanction is prescribed in the departmental regulation or is specified in the sanction itself, the sanction lapses on the expiry of such periods.<br>Which of the above statements is\/are correct?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Both 1 and 2<\/b><br><br><b>Rule 30, GFR 2017 (Lapse of Sanctions):<\/b> \u201cA sanction for any fresh charge shall, unless it is specifically renewed, lapse if no payment in whole or in part has been made during a period of twelve months from the date of issue of such sanction. Provided that \u2013 (i) when the period of currency of the sanction is prescribed in the departmental regulations or is specified in the sanction itself, it shall lapse on the expiry of such periods; \u2026\u201d<br><br><b>Why this is correct:<\/b> Statement 1 reproduces the main rule \u2713; statement 2 reproduces proviso (i) \u2713.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Both statements are correct.\"\r\n  },\r\n  {\r\n    \"id\": 29,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"The guidelines for preparation of budget estimates are issued from time to time by the:\",\r\n    \"options\": [\r\n      \"Ministry of Finance, Department of Economic Affairs, Budget Division\",\r\n      \"Ministry of Finance, Department of Expenditure\",\r\n      \"Ministry of Finance, Department of Revenue\",\r\n      \"Ministry of Finance, Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Ministry of Finance, Department of Economic Affairs, Budget Division<\/b><br><br><b>Rule 43(4), GFR 2017:<\/b> \u201cThe Ministry of Finance, Budget Division, shall issue guidelines for preparation of budget estimates from time to time. All the Ministries\/Departments shall comply in full with these guidelines.\u201d (The Budget Division is in the Department of Economic Affairs \u2013 see Rule 62(3): \u201cBudget Division, Department of Economic Affairs\u201d.)<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 The Department of Expenditure, the Department of Revenue and the CGA do not issue the budget-estimate guidelines.\"\r\n  },\r\n  {\r\n    \"id\": 30,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"When a need arises to incur unforeseen expenditure in excess of the sanctioned grant and there is not sufficient time for the voting of the supplementary demand and the passing of the connected appropriation bill before the close of the financial year, an advance shall be obtained before incurring the expenditure from:\",\r\n    \"options\": [\r\n      \"Consolidated Fund\",\r\n      \"Contingency Fund\",\r\n      \"Public Fund\",\r\n      \"None of the above\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Contingency Fund<\/b><br><br><b>Rule 67(1), GFR 2017 (Advance from Contingency Fund):<\/b> \u201cWhen a need arises to incur unforeseen expenditure in excess of the sanctioned grant or appropriation or on a new service not provided in Budget and there is not sufficient time for the voting of the Supplementary Demand and the passing of the connected appropriation bill before close of the financial year, an advance from the Contingency Fund set up under Article 267(1) of the Constitution shall be obtained before incurring the expenditure.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Withdrawal from the Consolidated Fund needs the very appropriation that is not yet available.<br><b>C<\/b> \u2717 \u2018Public Fund\u2019 is not a fund for this purpose.<br><b>D<\/b> \u2717 B is correct.\"\r\n  },\r\n  {\r\n    \"id\": 31,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"'Revenue' and 'Capital' are the two divisions of:\",\r\n    \"options\": [\r\n      \"Public Fund\",\r\n      \"Contingency Fund\",\r\n      \"Consolidated Fund\",\r\n      \"General Services\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Consolidated Fund<\/b><br><br><b>Rule 77, GFR 2017 (Main Divisions and structure of Accounts):<\/b> \u201cThe accounts of Government shall be kept in three parts, Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III). Part-I \u2013 Consolidated Fund is divided into two Divisions, namely, \u2018Revenue\u2019 and \u2018Capital\u2019 divisions.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B<\/b> \u2717 The Contingency Fund has a single Major Head; \u2018Public Fund\u2019 is not a part of Government Account.<br><b>D<\/b> \u2717 \u2018General Services\u2019 is a sector within the Consolidated Fund.\"\r\n  },\r\n  {\r\n    \"id\": 32,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Physical verification of Fixed Assets should be carried out at least:\",\r\n    \"options\": [\r\n      \"Twice a year\",\r\n      \"Once in a year\",\r\n      \"Once in two years\",\r\n      \"Once in three years\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Once in a year<\/b><br><br><b>Rule 213, GFR 2017:<\/b> \u201c(1) Physical verification of Fixed Assets. The inventory for fixed assets shall ordinarily be maintained at site. Fixed assets should be verified at least once in a year and the outcome of the verification recorded in the corresponding register\u2026 (2) Verification of Consumables: A physical verification of all the consumable goods and materials should be undertaken at least once in a year and discrepancies, if any, should be recorded in the stock register for appropriate action by the competent authority.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The minimum frequency is once a year.\"\r\n  },\r\n  {\r\n    \"id\": 33,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"Price variation clause can be provided in procurement contracts only where the delivery period extends beyond:\",\r\n    \"options\": [\r\n      \"08 months\",\r\n      \"12 months\",\r\n      \"18 months\",\r\n      \"24 months\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 18 months<\/b><br><br><b>Rule 225(viii)(a), GFR 2017:<\/b> \u201cPrice Variation Clause can be provided only in long-term contracts, where the delivery period extends beyond 18 months. In short-term contracts firm and fixed prices should be provided for. Where a price variation clause is provided, the price agreed upon should specify the base level viz, the month and year to which the price is linked, to enable variations being calculated with reference to the price levels prevailing in that month and year.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The delivery period must extend beyond 18 months.\"\r\n  },\r\n  {\r\n    \"id\": 34,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"To ensure that the expenditure is incurred for the purpose for which funds have been provided and that the expenditure does not exceed the budget allocation are the responsibilities of:\",\r\n    \"options\": [\r\n      \"Controlling Officer\",\r\n      \"Financial Adviser\",\r\n      \"Head of Department\",\r\n      \"Competent Authority\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Controlling Officer<\/b><br><br><b>Rule 26, GFR 2017 (Responsibility of Controlling Officer in respect of Budget allocation):<\/b> \u201cThe duties and responsibilities of a controlling officer in respect of funds placed at his disposal are to ensure: (i) that the expenditure does not exceed the budget allocation. (ii) that the expenditure is incurred for the purpose for which funds have been provided. (iii) that the expenditure is incurred in public interest. (iv) that adequate control mechanism is functioning in his department\u2026\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 The Financial Adviser advises\/concurs; the rule places these duties on the controlling officer.<br><b>C<\/b> \u2717 A Head of Department may be a controlling officer [Rule 2(x)], but the duty is cast on the controlling officer as such.<br><b>D<\/b> \u2717 \u2018Competent authority\u2019 is the authority that sanctions expenditure [Rule 2(v)].\"\r\n  },\r\n  {\r\n    \"id\": 35,\r\n    \"year\": \"2014\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Which of the following types of sanctions are not required to be endorsed to the Audit officer?<br>1. Sanctions relating to the grant of advances to Central Government employees.<br>2. Sanctions relating to the appointment or promotion or transfer of Gazetted and non-Gazetted officers.<br>3. Orders conveying sanctions to expenditure of a definite amount.<br>4. Orders conveying sanctions to the grant of additions to pay such as Special Allowance, Personal Pay, etc.\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"3 and 4 only\",\r\n      \"1 and 4 only\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 1 and 2 only<\/b><br><br><b>Rule 29(xi), GFR 2017:<\/b> \u201cCopies of all sanctions or orders other than the following types should be endorsed to the Audit Officers: \u2013 (a) Sanctions relating to grant to advances to Central Government employees. (b) Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers. (c) All sanctions relating to creation or continuation or abolition of posts. (d) Sanctions for handing over charge and taking over charge, etc. (e) Sanctions relating to payment or withdrawal of General Provident Fund advances to Government servants. (f) Sanctions of contingent expenditure incurred under the powers of Head of Offices. (g) Other sanctions of routine nature issued by Heads of Subordinate Officers\u2026\u201d<br><br><b>Why this is correct:<\/b> Statement 1 = item (a) and statement 2 = item (b) of the exempted list, so they need not be endorsed to Audit. Orders conveying sanction to expenditure of a definite amount [Rule 29(vi) \u2013 amount to be expressed in words and figures] and orders granting additions to pay [Rule 29(viii) \u2013 reasons to be summarised] are not in the exempted list, so copies of them must be endorsed.<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Each includes statement 3 or 4, which must be endorsed to Audit.\"\r\n  },\r\n    \/\/2015\r\n  {\r\n    \"id\": 36,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"The estimates for expenditure for which vote of Lok Sabha is required shall be in the form of:\",\r\n    \"options\": [\r\n      \"Annual Financial Statement\",\r\n      \"Budget\",\r\n      \"Revised Estimates\",\r\n      \"Demand for Grants\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Demand for Grants<\/b><br><br><b>Rule 51(1), GFR 2017 (Demands for Grants):<\/b> \u201cThe estimates for expenditure for which vote of Lok Sabha is required shall be in the form of Demand for Grants.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B<\/b> \u2717 The AFS\/Budget is the overall statement of receipts and expenditure [Rule 43(1)].<br><b>C<\/b> \u2717 Revised Estimates are an estimating stage, not the form in which the vote is sought.\"\r\n  },\r\n  {\r\n    \"id\": 37,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"ANNEXURE\/Appendices\",\r\n    \"question\": \"What is the retention period for the paid cheques returned by the Bank to the Audit\/Accounts Office?\",\r\n    \"options\": [\r\n      \"5 years\",\r\n      \"4 years\",\r\n      \"3 years\",\r\n      \"1 year\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 5 years<\/b><br><br><b>Appendix 9, GFR 2017 (Destruction of office records connected with accounts), para 2, item 11:<\/b> Paid cheques returned by the Bank to the Audit\/Accounts Office \u2013 retention period <b>5 years<\/b>. Remarks: \u201cThe counter foils of paid cheques should be preserved for the same period as prescribed for preservation of paid cheques, viz., 5 years.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Not the prescribed retention period.\"\r\n  },\r\n  {\r\n    \"id\": 38,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"A Gazetted officer designated by the Head of the Department to draw bills and make payments on behalf of the Central Government is called the:\",\r\n    \"options\": [\r\n      \"Accounts Officer\",\r\n      \"Audit Officer\",\r\n      \"Controlling Officer\",\r\n      \"Disbursing Officer\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Disbursing Officer (Drawing and Disbursing Officer)<\/b><br><br><b>Rule 2(xii), GFR 2017:<\/b> \u201c\u2018Drawing and Disbursing Officer\u2019 means a Head of Office and also any other Gazetted Officer so designated by a Department of the Central Government, a Head of Department or an Administrator, to draw bills and make payments on behalf of the Central Government. The term shall also include a Head of Department or an Administrator where he himself discharges such function;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 \u2018Accounts Officer\u2019 means the Head of an Office of Accounts or of a Pay and Accounts Office [Rule 2(i)].<br><b>B<\/b> \u2717 \u2018Audit Officer\u2019 means the Head of an Office of Audit [Rule 2(iv)].<br><b>C<\/b> \u2717 \u2018Controlling Officer\u2019 controls the incurring of expenditure\/collection of revenue [Rule 2(x)].\"\r\n  },\r\n  {\r\n    \"id\": 39,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"ANNEXURE\/Appendices\",\r\n    \"question\": \"Which one of the following records can be destroyed?\",\r\n    \"options\": [\r\n      \"Service books of officials entitled to retirement (one year after issue of final pension\/gratuity payment order)\",\r\n      \"Leave account of the employees other than those entitled to retirement\/terminal benefits (three years after they have ceased to be in service)\",\r\n      \"Orders and sanctions of a permanent character, until revised\",\r\n      \"Records in respect of which an audit objection is outstanding\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Leave account of employees other than those entitled to retirement\/terminal benefits (three years after they cease to be in service)<\/b><br><br><b>Appendix 9, GFR 2017, para 1:<\/b> \u201cThe following shall on no account be destroyed: \u2013 \u2026 (iv) Orders and sanctions of a permanent character, until revised. (v) Records in respect of which an audit objection is outstanding.\u201d <b>Annexure to Appendix 9:<\/b> Service Books \u2013 (a) officials entitled to retirement\/terminal benefits: 3 years after issue of final pension\/gratuity payment order; (b) other employees: 3 years after they have ceased to be in service. Leave Account \u2013 (a) officials entitled to retirement\/terminal benefits: 3 years after issue of final pension\/gratuity payment order; (b) other employees: 3 years after they have ceased to be in service.<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Service books of pensionable officials are retained for 3 years (not one year) after the final pension\/gratuity order.<br><b>C, D<\/b> \u2717 These shall on no account be destroyed (para 1).\"\r\n  },\r\n  {\r\n    \"id\": 40,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    \"question\": \"Which of the following considerations are required to be kept in view for recommending Government of India guarantee or counter guarantee while examining the loan proposal?<br>1. Public interest which the guarantee is expected to serve.<br>2. Creditworthiness of the borrower.<br>3. Special provisions for the private sector.<br>4. The conditions prescribed in the guarantees.<br>Select the correct answer by using the codes given below:\",\r\n    \"options\": [\r\n      \"1, 2 and 3 only\",\r\n      \"3 and 4 only\",\r\n      \"1, 2 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 1, 2 and 4 only<\/b><br><br><b>Rule 277(ii), GFR 2017:<\/b> \u201cWhile examining the proposal the following considerations shall be kept in view: \u2013 (a) Public interest which the guarantee is expected to serve. (b) Credit worthiness of the borrower to ensure that no undue risk is involved. (c) Terms of the borrowing shall take into account the yields as applicable on Government paper of similar maturity. (d) The conditions prescribed in the guarantee order\/agreement in order to ensure continued credit worthiness of the borrower.\u201d<br><br><b>Why this is correct:<\/b> 1, 2 and 4 are considerations (a), (b) and (d). 3 \u2717 \u2013 Rule 277(viii): \u201cGovernment guarantees shall not be provided to the private sector.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Include statement 3.\"\r\n  },\r\n  {\r\n    \"id\": 41,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"ANNEXURE\/Appendices\",\r\n    \"question\": \"Which of the following are Capital Receipts?<br>1. Internal debt<br>2. External debt<br>3. Local taxes and duties<br>4. Repayment of loans and advances made by the Central Government<br>Select the correct answer by using the codes given below:\",\r\n    \"options\": [\r\n      \"1, 2 and 3 only\",\r\n      \"3 and 4 only\",\r\n      \"1, 2 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 1, 2 and 4 only<\/b><br><br><b>Appendix 2, GFR 2017 (Procedure for preparation of detailed estimates of receipts), para 2:<\/b> \u201cCapital Receipts. These comprise (i) Internal debt (market loan, treasury bills, etc.); (ii) External debt; (iii) Repayment of loans and advances made by the Central Government; (iv) Disinvestment Receipts (v) Other Liabilities.\u201d Para 1 lists \u201cCentral taxes, duties and cesses administered by the Central Board of Direct Taxes and the Central Board of Excise and Customs\u201d and \u201clocal taxes and duties \u2026 in relation to the Union Territories without Legislature\u201d as <i>revenue<\/i> receipts.<br><br><b>Why this is correct:<\/b> Local taxes and duties (3) are revenue receipts.<br><br><b>Why the other options are wrong:<\/b><br><b>A, D<\/b> \u2717 Include item 3.<br><b>B<\/b> \u2717 Includes 3 and omits 1 and 2.\"\r\n  },\r\n  {\r\n    \"id\": 42,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Sample physical verification of books in cases of libraries having more than fifty thousand volumes should be done at intervals of not more than:\",\r\n    \"options\": [\r\n      \"1 year\",\r\n      \"2 years\",\r\n      \"3 years\",\r\n      \"4 years\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 3 years<\/b><br><br><b>Rule 215(i), GFR 2017 (Physical verification of Library books):<\/b> \u201cComplete physical verification of books should be done every year in case of libraries having not more than twenty thousand volumes. For libraries having more than twenty thousand volumes and up to fifty thousand volumes, such verification should be done at least once in three years. Sample physical verification at intervals of not more than three years should be done in case of libraries having more than fifty thousand volumes. In case such verification reveals unusual or unreasonable shortages, complete verification shall be done.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Annual complete verification is for libraries of up to 20,000 volumes.<br><b>B, D<\/b> \u2717 Not prescribed.\"\r\n  },\r\n  {\r\n    \"id\": 43,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"Which of the following statements are true, when before release of grants-in-aid, the members of the executive committee of the grantee are asked to execute bonds in a prescribed format?<br>1. To abide by the condition of grant-in-aid by the target dates.<br>2. Not to divert the grants.<br>3. To abide by any other conditions specified in the agreement governing the grants-in-aid.<br>Select the correct answer by using the codes given below:\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 1, 2 and 3<\/b><br><br><b>Rule 231(2), GFR 2017:<\/b> \u201cBefore a Grant is released, the members of the Executive Committee of the Grantee should be asked to Execute Bonds in a prescribed format binding themselves jointly and severally to:- (i) abide by the conditions of the Grants- in-aid by the target dates, if any, specified therein; and (ii) not to divert the Grants or entrust execution of the scheme or work concerned to another Institution(s) or Organization(s); and (iii) abide by any other conditions specified in the agreement governing the Grants-in-aid.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 All three are conditions of the bond.\"\r\n  },\r\n  {\r\n    \"id\": 45,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"The term 'goods' used for procurement of goods and services by a Ministry\/Department excludes:\",\r\n    \"options\": [\r\n      \"Livestock\",\r\n      \"Industrial plant\",\r\n      \"Books\",\r\n      \"Raw materials\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Books<\/b><br><br><b>Rule 143, GFR 2017 (Definition of Goods):<\/b> \u201cThe term \u2018goods\u2019 used in this chapter includes all articles, material, commodity, livestock, furniture, fixtures, raw material, spares, instruments, machinery, equipment, industrial plant, vehicles, aircraft, ships, medicines, railway rolling stock, assemblies, subassemblies, accessories, a group of machineries comprising of an integrated production process or such other category of goods or intangible products like software, technology transfer, licenses, patents or other intellectual properties purchased or otherwise acquired for the use of Government but excludes books, publications, periodicals, etc. for a library.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Livestock, industrial plant and raw material are expressly included.\"\r\n  },\r\n  {\r\n    \"id\": 46,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"It is mandatory for a Central Government Department to publish an inquiry for seeking an 'Expression of Interest' where the estimated cost of a work or service is above Rupees:\",\r\n    \"options\": [\r\n      \"One crore\",\r\n      \"Seventy-five lakhs\",\r\n      \"Fifty lakhs\",\r\n      \"Twenty-five lakhs\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Fifty lakhs<\/b><br><br><b>Rule 183, GFR 2017 (Identification of likely sources \u2013 consulting services):<\/b> \u201c(i) Where the estimated cost of the consulting service is up to [Rupees Fifty lakhs], preparation of a long list of potential consultants may be done on the basis of formal or informal enquiries\u2026 (ii) Where the estimated cost of the consulting services is above [Rupees Fifty lakhs], in addition to (i) above, an enquiry for seeking \u2018Expression of Interest\u2019 from consultants should be published on [GeM as well as on GeM- Central Public Procurement Portal (GeM-CPPP)].\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The threshold is \u20b950 lakh.<br><br><b>Note:<\/b> The threshold was \u20b925 lakh (GFR 2005 and GFR 2017 as originally issued) until DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024 raised it to \u20b950 lakh.\"\r\n  },\r\n  {\r\n    \"id\": 47,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 5: WORKS\",\r\n    \"question\": \"No construction work shall be commenced until:<br>1. Administrative approval has been obtained.<br>2. Sanction to incur expenditure has been obtained.<br>3. Funds to cover the charge during the year have been provided.<br>Which of the above statements are correct in the context of the provisions contained in the General Financial Rules?\",\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>Correct Answer: D \u2014 1, 2 and 3<\/b><br><br><b>Rule 136(1), GFR 2017:<\/b> \u201cNo works shall be commenced or liability incurred in connection with it until: (i) Administrative approval has been obtained from the appropriate authority in each case. (ii) Sanction to incur expenditure has been obtained from the competent authority. (iii) A properly detailed design has been sanctioned\u2026 (iv) Estimates containing the detailed specifications and quantities of various items have been prepared\u2026 and sanctioned. (v) Funds to cover the charge during the year have been provided by competent authority. (vi) Tenders invited and processed in accordance with rules. (vii) a Work Order issued.\u201d<br><br><b>Why this is correct:<\/b> All three statements correspond to conditions (i), (ii) and (v).<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Each omits a mandatory condition.\"\r\n  },\r\n  {\r\n    \"id\": 48,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"The Service Book of a Government servant is required to be maintained in duplicate. In this context, which of the following statements is correct?\",\r\n    \"options\": [\r\n      \"First copy shall be retained by the Head of the Office and the second copy should be given to the Government servant\",\r\n      \"First copy shall be given to the Government servant and the second copy should be kept with the Head of the Office\",\r\n      \"Both the first and the second copies shall be retained by the Head of the Office\",\r\n      \"Both the first and the second copies should be given to the Government servant\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 First copy retained by the Head of the Office; second copy given to the Government servant<\/b><br><br><b>Rule 288, GFR 2017 (Service Book):<\/b> \u201c(2) The service book of a government servant shall be maintained in duplicate. First copy shall be retained and maintained by the Head of the Office and the second copy should be given to the government servant for safe custody\u2026 (4) In case the Government servants\u2019 copy is lost by the government servant, it shall be replaced on payment of a sum of Rs. 500\/-.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Contrary to Rule 288(2).\"\r\n  },\r\n  {\r\n    \"id\": 49,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"What is the minimum period for which the security deposit taken from a Government servant is required to be retained from the date he vacates his post?\",\r\n    \"options\": [\r\n      \"12 months\",\r\n      \"10 months\",\r\n      \"6 months\",\r\n      \"8 months\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 6 months<\/b><br><br><b>Rule 308, GFR 2017 (Retention of Security):<\/b> \u201cA security deposit taken from Government servant shall be retained for at least six months from the date he vacates his post, but a security bond shall be retained permanently or until it is certain there is no further necessity for keeping it.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The minimum is six months.\"\r\n  },\r\n  {\r\n    \"id\": 50,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"In which of the following cases, security need not be furnished?<br>1. A Government servant who actually handles cash.<br>2. A Government servant who handles stores of important nature.<br>3. Drivers of Government vehicles.<br>4. Librarian and the Library staff.<br>Select the correct answer by using the codes given below:\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"3 and 4 only\",\r\n      \"1 and 4 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 3 and 4 only<\/b><br><br><b>Rule 306(1), GFR 2017:<\/b> \u201cSubject to any general or special instructions prescribed by Government in this behalf, every Government servant, who actually handles cash or stores shall be required to furnish security\u2026\u201d<br><b>Rule 307:<\/b> \u201cNotwithstanding anything contained in Rule 306, security need not be furnished in cases of \u2013 (a) Government servants who are entrusted with the custody of stores, which in the opinion of the competent authority are not considerable. (b) Government servants, who are entrusted with the custody of office furniture, stationery and other articles required for office management, if the Head of Office is satisfied about the safeguards against loss through pilferage. (c) Librarian and Library Staff. (d) Drivers of Government vehicles.\u201d<br><br><b>Why this is correct:<\/b> 3 and 4 are exempt under Rule 307(d) and (c); 1 and 2 (cash\/stores handlers) must furnish security under Rule 306(1).<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Include statement 1 or 2.\"\r\n  },\r\n  {\r\n    \"id\": 51,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Who is responsible for the due recovery of the rent when maintenance of any rentable building is entrusted to a civil department other than the CPWD?\",\r\n    \"options\": [\r\n      \"Administrator or Head of the Department concerned\",\r\n      \"Accounts Officer of the Department concerned\",\r\n      \"Controlling Officer\",\r\n      \"Financial Advisor\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Administrator or Head of the Department concerned<\/b><br><br><b>Rule 15(1), GFR 2017 (Rents of buildings and lands):<\/b> \u201cWhen the maintenance of any rentable building is entrusted to a civil department, other than the Central Public Works Department, the Administrator or the Head of the Department concerned shall be responsible for the due recovery of the rent thereof.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 The rule places the responsibility on the Administrator\/Head of the Department.\"\r\n  },\r\n  {\r\n    \"id\": 52,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"All financial sanctions and orders issued by a competent authority in a Ministry or a Department of the Central Government shall be communicated to:<br>1. The Finance Ministry<br>2. The Financial Advisor of the Ministry\/Department<br>3. The Audit Officer and the Accounts Officer<br>Which of the above is\/are correct?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 3 only<\/b><br><br><b>Rule 29, GFR 2017 (Procedure for communication of sanctions):<\/b> \u201cAll financial sanctions and orders issued by a competent authority shall be communicated to the Audit Officer and the Accounts Officer.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The rule requires communication to the Audit Officer and the Accounts Officer; it does not prescribe communication of every sanction to the Finance Ministry or the Financial Adviser.\"\r\n  },\r\n  {\r\n    \"id\": 189,\r\n    \"year\": \"2015\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which of the following statements is\/are applicable where a Ministry decides to outsource a service under the provisions of Rule 178 of General Financial Rules?<br>1. Issue of a tender enquiry is necessary.<br>2. Contract can be placed on the basis of a single tender enquiry subject to fulfilment of certain conditions.<br>Select the correct answer by using the codes given below:\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Both 1 and 2<\/b><br><br><b>Rule 200, GFR 2017:<\/b> \u201cMinistry or Department should prepare a tender enquiry containing, inter alia: (i) The details of the work or service to be performed by the contractor\u2026\u201d; <b>Rule 201<\/b> \u2013 limited tender enquiry up to \u20b950 lakh and advertised enquiry above that.<br><b>Rule 204:<\/b> \u201cShould it become necessary, in an exceptional situation to procure a non-consulting service from a specifically chosen contractor, the Competent Authority in the Ministry or Department may do so in consultation with the Financial Adviser\u2026\u201d<br><br><b>Why this is correct:<\/b> Normally a tender enquiry is issued (1 \u2713); in exceptional situations a single, chosen contractor may be engaged subject to FA consultation and recorded justification (2 \u2713).<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Both statements apply.<br><br><b>Note:<\/b> Rule 178 was the GFR 2005 rule on outsourcing of services; in GFR 2017 the provisions are Rules 197\u2013206 (non-consulting services).\"\r\n  },\r\n    \/\/2016-17\r\n  {\r\n    \"id\": 53,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Which one of the following can be categorized as losses not due to depreciation?\",\r\n    \"options\": [\r\n      \"Normal wear and tear of goods\",\r\n      \"Normal fluctuation of market prices\",\r\n      \"Lack of foresight in regulating purchases\",\r\n      \"Loss due to damage and neglect\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Loss due to damage and neglect<\/b><br><br><b>Rule 223, GFR 2017:<\/b> \u201c(2) Losses due to depreciation: Losses due to depreciation shall be analysed, and recorded under following heads, as applicable: \u2013 (i) Normal fluctuation of market prices; (ii) Normal wear and tear; (iii) Lack of foresight in regulating purchases; and (iv) Negligence after purchase. (3) Losses not due to depreciation: Losses not due to depreciation shall be grouped under the following heads: \u2013 (i) Losses due to theft or fraud; (ii) Losses due to neglect; (iii) Anticipated losses on account of obsolescence of stores or of purchases in excess of requirements; (iv) Losses due to damage, and (v) Losses due to extra ordinary situations under \u2018Force Majeure\u2019 conditions like fire, flood, enemy action, etc.;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 These are losses due to depreciation [Rule 223(2)].\"\r\n  },\r\n  {\r\n    \"id\": 54,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"Consider the following statements, regarding Price Variation Clause in a contract:<br>1. It can be provided only in long-term contracts, where the delivery period extends beyond one year<br>2. Where a price variation clause is provided, the price agreed upon should specify the base level viz. the month and year to which the price is linked<br>Which of the statements given above is\/are correct?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 2 only<\/b><br><br><b>Rule 225(viii)(a), GFR 2017:<\/b> \u201cPrice Variation Clause can be provided only in long-term contracts, where the delivery period extends beyond 18 months. In short-term contracts firm and fixed prices should be provided for. Where a price variation clause is provided, the price agreed upon should specify the base level viz, the month and year to which the price is linked, to enable variations being calculated with reference to the price levels prevailing in that month and year.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2717 the delivery period must extend beyond 18 months, not one year; 2 \u2713.<br><br><b>Why the other options are wrong:<\/b><br><b>A, C<\/b> \u2717 Include statement 1.<br><b>D<\/b> \u2717 Statement 2 is correct.\"\r\n  },\r\n  {\r\n    \"id\": 55,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"A physical verification of all the consumable goods and materials should be undertaken at least once in:\",\r\n    \"options\": [\r\n      \"A year\",\r\n      \"Two years\",\r\n      \"Three years\",\r\n      \"Five years\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 A year<\/b><br><br><b>Rule 213, GFR 2017:<\/b> \u201c(1) Physical verification of Fixed Assets. The inventory for fixed assets shall ordinarily be maintained at site. Fixed assets should be verified at least once in a year and the outcome of the verification recorded in the corresponding register\u2026 (2) Verification of Consumables: A physical verification of all the consumable goods and materials should be undertaken at least once in a year and discrepancies, if any, should be recorded in the stock register for appropriate action by the competent authority.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Consumables must be verified at least once a year.\"\r\n  },\r\n  {\r\n    \"id\": 56,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"The financial powers of the Government of India which have not been delegated to a subordinate authority, shall vest in:\",\r\n    \"options\": [\r\n      \"The Comptroller and Auditor General\",\r\n      \"The Finance Ministry\",\r\n      \"The Controller General of Accounts\",\r\n      \"Head of the Department\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 The Finance Ministry<\/b><br><br><b>Rule 23, GFR 2017 (Delegation of Financial Powers):<\/b> \u201cThe financial powers of the Government have been delegated to various subordinate authorities vide Delegation of Financial Powers Rules as amended from time to time. The financial powers of the Government, which have not been delegated to a subordinate authority, shall vest in the Finance Ministry.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Undelegated powers vest in the Finance Ministry, not in the CAG, CGA or a Head of Department.\"\r\n  },\r\n  {\r\n    \"id\": 57,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"Transfer of funds from one primary unit of appropriation to another such unit is called:\",\r\n    \"options\": [\r\n      \"Allotment\",\r\n      \"Modification\",\r\n      \"Appropriation\",\r\n      \"Reappropriation\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Reappropriation<\/b><br><br><b>Rule 2(xxvi), GFR 2017:<\/b> \u201c\u2018Re-appropriation\u2019 means the transfer of funds from one primary unit of appropriation to another such unit;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>C<\/b> \u2717 \u2018Appropriation\u2019 means \u201cthe assignment, to meet specified expenditure, of funds included in a primary unit of appropriation\u201d [Rule 2(iii)].<br><b>A, B<\/b> \u2717 Allotment and modification are not the defined term.\"\r\n  },\r\n  {\r\n    \"id\": 58,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Annual accounts of the Government of India, showing under the respective Heads annual receipts and disbursements statement of balances for the purpose of Union, shall be prepared by the:\",\r\n    \"options\": [\r\n      \"Controller General of Accounts\",\r\n      \"Chief Economic Advisor, Ministry of Finance\",\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Reserve Bank of India\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Controller General of Accounts<\/b><br><br><b>Rule 89, GFR 2017 (Finance Accounts):<\/b> \u201cAnnual accounts of the Government of India (including transactions of Department of Posts and Ministries of Defence and Railways and transactions under Public Account of India of Union Territory Governments), showing under the respective Heads the annual receipts and disbursements and statement of balances for the purpose of the Union, called Finance Accounts, shall be prepared and signed by the Controller General of Accounts countersigned by the Secretary (Expenditure), Ministry of Finance.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, D<\/b> \u2717 The CEA and RBI do not prepare the Finance Accounts.<br><b>C<\/b> \u2717 The CAG certifies the accounts (Rule 90); he does not prepare them.\"\r\n  },\r\n  {\r\n    \"id\": 59,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Goods can be purchased without quotations up to the value of:\",\r\n    \"options\": [\r\n      \"Rs. 10,000\",\r\n      \"Rs. 15,000\",\r\n      \"Rs. 20,000\",\r\n      \"Rs. 50,000\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Rs. 50,000<\/b><br><br><b>Rule 154, GFR 2017 (Purchase of goods without quotation):<\/b> \u201c[In case a certain item is not available on GeM portal], Purchase of goods upto the value of [Rs. 50,000 (Rupees fifty thousand) only] on each occasion may be made without inviting quotations or bids on the basis of a certificate to be recorded by the competent authority in the following format. \u2018I am personally satisfied that these goods purchased are of the requisite quality and specification and have been purchased from a reliable supplier at a reasonable price.\u2019\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Not the current limit.<br><br><b>Note:<\/b> History of this limit: \u20b915,000 (GFR 2005) \u2192 \u20b925,000 (GFR 2017) \u2192 \u20b950,000 (DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024). For Scientific Ministries\/Departments it is \u20b92 lakh (OM dated 05.06.2025).<br><br><b>As printed in the UPSC paper:<\/b> option (d) was \u20b925,000 \u2013 the limit when the paper was set.\"\r\n  },\r\n  {\r\n    \"id\": 60,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"The authority responsible for prescribing the form of accounts of the Union and States and also to frame, or revise rules and manuals relating thereto on behalf of the President of India is:\",\r\n    \"options\": [\r\n      \"Secretary (Expenditure), Ministry of Finance\",\r\n      \"Comptroller and Auditor General of India\",\r\n      \"The Controller General of Accounts\",\r\n      \"Secretary, Department of Economic Affairs\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 The Controller General of Accounts<\/b><br><br><b>Rule 72, GFR 2017 (Form of Accounts):<\/b> \u201cThe Controller General of Accounts in the Ministry of Finance (Department of Expenditure) is responsible for prescribing the form of accounts of the Union and States, and to frame, or revise, rules and manuals relating thereto on behalf of the President of India in terms of Article 150 of the Constitution of India, on the advice of the Comptroller and Auditor General of India.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, D<\/b> \u2717 Not the function of Secretary (Expenditure) or Secretary (DEA).<br><b>B<\/b> \u2717 The CAG only advises; the CGA prescribes.\"\r\n  },\r\n  {\r\n    \"id\": 61,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Which of the following is\/are not a part of the standards of financial propriety?<br>1. Every officer is expected to exercise the same vigilance in respect of expenditure incurred from public money as a person of extraordinary prudence would exercise in respect of expenditure of his own money<br>2. The expenditure should not be prima facie more than the occasion demands<br>3. No authority should exercise its powers of sanctioning expenditure to pass an order which will be directly or indirectly to its own advantage<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"1 and 2\",\r\n      \"1 and 3\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 1 only<\/b><br><br><b>Rule 21, GFR 2017 (Standards of financial propriety):<\/b> \u201c(i) Every officer is expected to exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of expenditure of his own money. (ii) The expenditure should not be prima facie more than the occasion demands. (iii) No authority should exercise its powers of sanctioning expenditure to pass an order which will be directly or indirectly to its own advantage.\u201d<br><br><b>Why this is correct:<\/b> Statement 1 says \u201cextraordinary prudence\u201d; the rule says \u201cordinary prudence\u201d, so statement 1 is not a part of the standards. Statements 2 and 3 reproduce clauses (ii) and (iii).<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 Statement 2 is clause (ii).<br><b>C, D<\/b> \u2717 Include statement 2 or 3, which are part of Rule 21.\"\r\n  },\r\n  {\r\n    \"id\": 62,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following represents the correct categorization of the accounts of the Government?\",\r\n    \"options\": [\r\n      \"Revenue, Capital and Contingency Fund\",\r\n      \"Public Fund, Reserve Fund and Deposits\",\r\n      \"Consolidated Fund, Contingency Fund and Public Account\",\r\n      \"Revenue, Capital and Consolidated Fund\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Consolidated Fund, Contingency Fund and Public Account<\/b><br><br><b>Rule 77, GFR 2017 (Main Divisions and structure of Accounts):<\/b> \u201cThe accounts of Government shall be kept in three parts, Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III). Part-I \u2013 Consolidated Fund is divided into two Divisions, namely, \u2018Revenue\u2019 and \u2018Capital\u2019 divisions.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, D<\/b> \u2717 Revenue and Capital are the divisions of the Consolidated Fund, not parts of Government Account.<br><b>B<\/b> \u2717 Reserve funds and deposits are recorded within the Public Account (Part-III).\"\r\n  },\r\n  {\r\n    \"id\": 190,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Copies of which of the following types of sanctions will <b>not<\/b> be endorsed to the Audit Officer:<br>1. Sanctions relating to grant of advances to Central Government employees<br>2. Sanctions for handing\/taking over charge<br>3. Sanctions relating to creation of posts<br>Select 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>Correct Answer: D \u2014 1, 2 and 3<\/b><br><br><b>Rule 29(xi), GFR 2017:<\/b> \u201cCopies of all sanctions or orders other than the following types should be endorsed to the Audit Officers: \u2013 (a) Sanctions relating to grant to advances to Central Government employees. (b) Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers. (c) All sanctions relating to creation or continuation or abolition of posts. (d) Sanctions for handing over charge and taking over charge, etc. \u2026\u201d<br><br><b>Why this is correct:<\/b> The three types are items (a), (d) and (c) of the exempted list, so none of them is endorsed to Audit.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Each omits an exempted type.<br><br><b>Note:<\/b> The paper printed \u201cwill be endorsed\u201d; read that way no option is correct. The stem has been corrected on this platform.\"\r\n  },\r\n  {\r\n    \"id\": 191,\r\n    \"year\": \"2016-17\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"An Officer, who maintains the accounts of a Ministry, Department or Office of the Central Government is called:\",\r\n    \"options\": [\r\n      \"Accounts Officer\",\r\n      \"Head of Office\",\r\n      \"Audit Officer\",\r\n      \"Head of Department\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Accounts Officer<\/b><br><br><b>Rule 2(i), GFR 2017:<\/b> \u201c\u2018Accounts Officer\u2019 means the Head of an Office of Accounts or the Head of a Pay and Accounts Office set up under the scheme of departmentalization of accounts;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, D<\/b> \u2717 Heads of Office\/Department are administrative authorities [Rule 2(xvii), (xviii)].<br><b>C<\/b> \u2717 \u2018Audit Officer\u2019 means the Head of an Office of Audit [Rule 2(iv)].\"\r\n  },\r\n    \/\/2018\r\n  {\r\n    \"id\": 64,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"Chief Accounting Authority of a Ministry\/Department is:\",\r\n    \"options\": [\r\n      \"Controller General of Accounts of India\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Secretary of the Ministry\/Department concerned\",\r\n      \"Secretary (Expenditure)\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Secretary of the Ministry\/Department concerned<\/b><br><br><b>Rule 70, GFR 2017 (Duties and Responsibilities of the Chief Accounting Authority):<\/b> \u201cThe Secretary of a Ministry\/Department who is the Chief Accounting Authority of the Ministry\/ Department shall: \u2014 (i) be responsible and accountable for financial management of his Ministry or Department. (ii) ensure that the public funds appropriated to the Ministry or Department are used for the purpose for which they were meant. \u2026\u201d<br><b>Rule 88:<\/b> Appropriation Accounts are \u201csigned by their respective Chief Accounting Authorities i.e., the Secretaries in the concerned Ministries or Departments.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The CGA, the CAG and Secretary (Expenditure) are not the Chief Accounting Authority of other Ministries.\"\r\n  },\r\n  {\r\n    \"id\": 65,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"GeM\",\r\n    \"question\": \"In the context of GeM platform, which of the following is\/are not the responsibility\/responsibilities of the Secondary Users?<br>1. Registering the organization on GeM<br>2. Placement of contracts on GeM<br>3. Receipt of stores<br>4. Payments to the sellers<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"1 and 2 only\",\r\n      \"3 and 4 only\",\r\n      \"1, 2, 3, and 4\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 1 only<\/b><br><br><b>General Terms and Conditions on GeM 4.0 (GTC v1.29, 25.03.2026), clause 3(B):<\/b> \u201cPrimary User shall be responsible for registering the organization on GeM\u201d and for creating accounts of secondary users; the Primary User cannot perform procurement transactions. \u201cSecondary Users are officials responsible for procurement transactions on GeM\u201d \u2013 as Buyer (placing contracts), Consignee (receipt of stores) and DDO\/Paying Authority (payments).<br><br><b>Why this is correct:<\/b> Registering the organisation (1) is the Primary User\u2019s job; 2, 3 and 4 are Secondary User functions.<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Treat Secondary User functions as not theirs.\"\r\n  },\r\n  {\r\n    \"id\": 66,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"In terms of the provisions contained in the General Financial Rules, 2017, the surplus or obsolete goods are required to be disposed of by obtaining bids through advertised tender or by public auction where the assessed residual value of such goods is above:\",\r\n    \"options\": [\r\n      \"Rs.4 lakhs\",\r\n      \"Rs. 5 lakhs\",\r\n      \"Rs. 10 lakhs\",\r\n      \"Rs. 15 lakhs\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Rs. 4 lakhs<\/b><br><br><b>Rule 218, GFR 2017 (Modes of Disposal):<\/b> \u201c(i) Surplus or obsolete or unserviceable goods of assessed residual value above [Rupees Four Lakh] should be disposed of by: (a) Obtaining bids through advertised tender or (b) Public auction. (ii) For surplus or obsolete or unserviceable goods with residual value less than [Rupees Four Lakh], the mode of disposal will be determined by the competent authority, keeping in view the necessity to avoid accumulation of such goods and consequential blockage of space and, also, deterioration in value of goods to be disposed of.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Not the prescribed threshold.<br><br><b>Note:<\/b> The threshold was \u20b92 lakh until DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024 raised it to \u20b94 lakh; the figure in this question has been updated on this platform.<br><br><b>As printed in the UPSC paper:<\/b> option (a) was \u20b92 lakhs \u2013 the limit when the paper was set (LDCE-2018, held March 2023).\"\r\n  },\r\n  {\r\n    \"id\": 67,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In terms of the provisions contained in the General Financial Rules, 2017, which of the following are examples of \\\"Consulting Services\\\"?<br>1. Finance, accounting and taxation services<br>2. Services of hiring of vehicles<br>3. Training and advisory services<br>Select 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      \"2 and 3 only\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 1 and 3 only<\/b><br><br><b>Rule 177, GFR 2017:<\/b> \u201cConsulting Service means any subject matter of procurement \u2026 and includes professional, intellectual, training and advisory services \u2026 Note: These Services typically involve providing expert or strategic advice e.g., management consultants, policy consultants, communications consultants, Advisory and project related Consulting Services which include, feasibility studies, project management, engineering services, finance, accounting and taxation services, training and development etc.\u201d<br><b>Rule 197:<\/b> \u201c\u2018Non-Consulting Service\u2019 \u2026 includes maintenance, hiring of vehicle, outsourcing of building facilities management, security, photocopier service, janitor, office errand services, drilling, aerial photography, satellite imagery, mapping etc.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713 and 3 \u2713 are consulting services; 2 \u2717 hiring of vehicles is a non-consulting service.<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Include hiring of vehicles.\"\r\n  },\r\n  {\r\n    \"id\": 68,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"GeM\",\r\n    \"question\": \"The responsibility to develop, manage and maintain the GeM platform vests with the:\",\r\n    \"options\": [\r\n      \"Finance Commission of India\",\r\n      \"Ministry of Finance\",\r\n      \"Government e-Marketplace Special Purpose Vehicle (GeM SPV)\",\r\n      \"NITI Aayog\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Government e-Marketplace Special Purpose Vehicle (GeM SPV)<\/b><br><br><b>General Terms and Conditions on GeM 4.0 (GTC v1.12, 16.08.2023), clause 22.1:<\/b> GeM SPV is to \u201cdevelop, operate and maintain technology driven e-marketplace, through a Managed Service Provider (MSP)\u201d. <b>GFR Rule 149:<\/b> \u201cGeM SPV will ensure adequate publicity\u2026 The credentials of suppliers on GeM shall be certified by GeM SPV.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Not responsible for the GeM platform.\"\r\n  },\r\n  {\r\n    \"id\": 69,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In which of the following circumstances is the rejection of bids justified in terms of the provisions of General Financial Rules, 2017?<br>1. When a limited or open tender results in only one effective offer<br>2. All bids are not substantially responsive to the requirements of the Procurement Documents<br>3. The prices in the bids are substantially higher than the updated cost estimate<br>4. None of the technical proposals meet the minimum technical qualifying score<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"2, 3 and 4 only\",\r\n      \"1 and 3 only\",\r\n      \"3 and 4 only\",\r\n      \"1 only\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 2, 3 and 4 only<\/b><br><br><b>Rule 173(xix), GFR 2017:<\/b> \u201cRejection of all Bids is justified when a. Effective competition is lacking. b. All Bids and Proposals are not substantially responsive to the requirements of the Procurement Documents. c. The Bids\u2019\/Proposals\u2019 prices are substantially higher that the updated cost estimate or available budget; or d. None of the technical Proposals meets the minimum technical qualifying score.\u201d<br><b>Rule 173(xxi):<\/b> \u201cWhen a limited or open tender results in only one effective offer, it shall be treated as a single tender contract.\u201d<br><br><b>Why this is correct:<\/b> 2, 3 and 4 are grounds (b), (c) and (d). Statement 1 is not a ground for rejection \u2013 a single effective offer is treated as a single tender contract [Rule 173(xxi)], and Rule 173(xx) says lack of competition shall not be determined solely on the number of bidders.<br><br><b>Why the other options are wrong:<\/b><br><b>B, D<\/b> \u2717 Include statement 1.<br><b>C<\/b> \u2717 Omits statement 2.\"\r\n  },\r\n  {\r\n    \"id\": 70,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Which one of the following is the authority to whom cases involving loss of Government money arising from erroneous or irregular issue of cheques or irregular accounting of receipts are required to be reported?\",\r\n    \"options\": [\r\n      \"Secretary of the Administrative Ministry concerned\",\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Controller General of Accounts\",\r\n      \"Financial Advisor of the Ministry concerned\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Controller General of Accounts<\/b><br><br><b>Rule 33(7), GFR 2017:<\/b> \u201cAll cases involving loss of Government money arising from erroneous or irregular issue of cheques or irregular accounting of receipts will be reported to the Controller General of Accounts along with the circumstances leading to the loss, so that he can take steps to remedy defects in rules or procedures, if any, connected therewith.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The rule names the Controller General of Accounts.\"\r\n  },\r\n  {\r\n    \"id\": 71,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following is the countersigning authority for Annual Accounts of the Government of India called Finance Accounts?\",\r\n    \"options\": [\r\n      \"Finance Secretary\",\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Controller General of Accounts\",\r\n      \"Secretary (Expenditure), Ministry of Finance\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Secretary (Expenditure), Ministry of Finance<\/b><br><br><b>Rule 89, GFR 2017 (Finance Accounts):<\/b> \u201cAnnual accounts of the Government of India (including transactions of Department of Posts and Ministries of Defence and Railways and transactions under Public Account of India of Union Territory Governments), showing under the respective Heads the annual receipts and disbursements and statement of balances for the purpose of the Union, called Finance Accounts, shall be prepared and signed by the Controller General of Accounts countersigned by the Secretary (Expenditure), Ministry of Finance.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Not the Finance Secretary.<br><b>B<\/b> \u2717 The CAG certifies the accounts (Rule 90).<br><b>C<\/b> \u2717 The CGA prepares and signs them.\"\r\n  },\r\n  {\r\n    \"id\": 72,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"Consider the following statements regarding the \\\"User Charges\\\":<br>1. While fixing the rates of user charges, the Ministries\/Departments must ensure that the user charges recover the current cost of providing services with a reasonable return on capital investment.<br>2. The rates of user charges should be linked with appropriate price indices and necessarily reviewed every year.<br>3. The user charges should be published by each Ministry\/Department on its website.<br>4. Wherever user charges fixed are lower than the cost recovery norms, reasons therefore should be recorded with full justification.<br>Which of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 2 and 3 only\",\r\n      \"1, 3 and 4 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 1, 3 and 4 only<\/b><br><br><b>Rule 47, GFR 2017 (User Charges):<\/b> \u201cEach Ministry\/Department may undertake an exercise to identify the \u2018user charges\u2019 levied by it and publish the same on its website. (i) While fixing the rates of user charges, the Ministries\/Departments must ensure that the user charges recover the current cost of providing services with reasonable return on capital investment. (ii) Any deviation from these principles shall be specifically recorded with reasons justifying the setting of user charges lower than the cost recovery norms, if any. (iii) The rates of user charges should be linked with appropriate price indices and reviewed at least every three years. \u2026\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713 clause (i); 2 \u2717 review is \u201cat least every three years\u201d, not necessarily every year; 3 \u2713 publication on website; 4 \u2713 clause (ii).<br><br><b>Why the other options are wrong:<\/b><br><b>A, B<\/b> \u2717 Include statement 2.<br><b>D<\/b> \u2717 Omits statement 4.\"\r\n  },\r\n  {\r\n    \"id\": 73,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following is the financial limit beyond which the Central Government and State Governments may prefer claims for the services rendered to one another?\",\r\n    \"options\": [\r\n      \"Rs. 10,000\",\r\n      \"Rs. 20,000\",\r\n      \"Rs. 25,000\",\r\n      \"Rs. 15,000\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Rs. 10,000<\/b><br><br><b>Rule 111, GFR 2017 (Petty and isolated claims for services rendered not to be preferred):<\/b> \u201cThe Central Government (which includes Union Territories) and the State Governments have agreed under reciprocal arrangements not to prefer petty and isolated claims for an amount not exceeding Rupees ten thousand against one another\u201d<br><br><b>Why this is correct:<\/b> Claims up to \u20b910,000 are not preferred; only claims beyond \u20b910,000 may be preferred.<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 The limit is \u20b910,000.\"\r\n  },\r\n  {\r\n    \"id\": 74,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 5: WORKS\",\r\n    \"question\": \"Which of the following statements are correct regarding execution of works by a Ministry or Department under its own arrangements?<br>1. A Ministry\/Department at its discretion may directly execute repair works estimated to cost up to Rupees forty lakhs after following due procedure.<br>2. No work shall be undertaken before issue of Administrative Approval and Expenditure Sanction by the competent authority on the basis of estimates framed.<br>3. Open tenders will be called for works costing Rupees twenty-five lakhs to Rupees forty lakhs.<br>4. Preparation of detailed design and estimates shall precede any sanction of works.<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 3 and 4 only\",\r\n      \"2 and 4 only\",\r\n      \"1 and 4 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 2 and 4 only<\/b><br><br><b>Rule 133(1), GFR 2017:<\/b> \u201cA Ministry or Department at its discretion may directly execute repair works estimated to cost up to [Rupees Sixty Lakhs] after following due procedure indicated in Rule 139, 159 & 160.\u201d<br><b>Rule 139:<\/b> \u201c(ii) Preparation of detailed design and estimates shall precede any sanction for works; (iii) No work shall be undertaken before Issue of Administrative Approval and Expenditure Sanction by the competent Authority on the basis of estimates framed; (iv) Open tenders will be called for works costing [Rs. Ten lakh to Rs. Sixty lakh], (v) limited tenders will be called for works costing less than [Rupees Ten lakhs]\u201d<br><br><b>Why this is correct:<\/b> 1 \u2717 the ceiling for direct execution of repair works is \u20b960 lakh (\u20b930 lakh when the paper was set), not \u20b940 lakh; 2 \u2713 Rule 139(iii); 3 \u2717 open tenders are for works of \u20b910\u201360 lakh (\u20b95\u201330 lakh then); 4 \u2713 Rule 139(ii).<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Include statement 1 or 3.<br><br><b>Note:<\/b> Limits revised by DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024 (\u20b930 lakh \u2192 \u20b960 lakh; open tenders \u20b95\u201330 lakh \u2192 \u20b910\u201360 lakh). Statement 1 misstates the limit under either version.\"\r\n  },\r\n  {\r\n    \"id\": 75,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which of the following statements are correct regarding guidelines on debarment of firms from bidding in terms of the provisions of General Financial Rules, 2017 as amended from time to time?<br>1. The bids submitted by the debarred firms will be ignored.<br>2. Bid security submitted by the debarred firms will be forfeited.<br>3. In case a debarred firm is the lowest (L1), the next lowest firm shall be considered as L1.<br>4. No contract of any type shall be placed even on the allied firms of the debarred firm.<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 3 and 4 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"1, 2 and 4 only\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 1, 3 and 4 only<\/b><br><br><b>DoE OM No. F.1\/20\/2018-PPD dated 02.11.2021 \u2013 <i>Guidelines on Debarment of firms from Bidding<\/i> (issued under Rule 151 of GFR 2017):<\/b> Effect of debarment \u2013 if a debarred firm has submitted a bid, \u201cthe same will be ignored\u201d; \u201cBid security submitted by such debarred firms shall be returned to them\u201d; if such a firm is the lowest (L-1), the \u201cnext lowest firm shall be considered as L-1\u201d; and \u201cNo contract of any kind whatsoever shall be placed to debarred firm including its allied firms\u201d.<br><br><b>Why this is correct:<\/b> 1 \u2713; 2 \u2717 the bid security of a debarred firm is returned, not forfeited; 3 \u2713; 4 \u2713 debarment extends to allied firms.<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Include statement 2.\"\r\n  },\r\n  {\r\n    \"id\": 76,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which one of the following is the competent authority to grant exemption from publishing tender enquiries and details of bid awards on Central Public Procurement Portal (CPPP) on grounds of confidentiality required for reasons of national security?\",\r\n    \"options\": [\r\n      \"Secretary of the Ministry\/Department concerned with the concurrence of the Financial Advisor\",\r\n      \"Secretary of the Ministry\/Department concerned without the concurrence of the Financial Advisor\",\r\n      \"Secretary (Expenditure), Ministry of Finance\",\r\n      \"Minister of the Ministry\/Department concerned\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Secretary of the Ministry\/Department concerned with the concurrence of the Financial Advisor<\/b><br><br><b>Rule 159(ii), GFR 2017 (E-Publishing):<\/b> \u201cIndividual cases where confidentiality is required, for reasons of national security, would be exempted from the mandatory e-publishing requirement. The decision to exempt any case on the said grounds should be approved by the Secretary of the Ministry\/ Department with the concurrence of the concerned Financial Advisor.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 FA\u2019s concurrence is required.<br><b>C, D<\/b> \u2717 Not the prescribed authority.\"\r\n  },\r\n  {\r\n    \"id\": 77,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which of the following statement(s) is\/are not correct regarding grant of advance payments to suppliers?<br>1. Advance payments should not exceed 30% of the contract value to private firms.<br>2. Ministries or Departments of the Central Government may relax, in consultation with their Financial Advisors, the ceiling for advance payments to private firms.<br>3. In special cases, advance payments to private firms can be released relaxing the condition of Bank Guarantee with the concurrence of the Financial Advisor of the Ministry\/Department concerned.<br>4. In the case of maintenance contracts, the amount of advance payment should not exceed the amount payable for six months under the contract.<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"4 only\",\r\n      \"2 and 3 only\",\r\n      \"2 only\",\r\n      \"3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 3 only (not correct)<\/b><br><br><b>Rule 172(1), GFR 2017 (Advance payment to supplier):<\/b> \u201cSuch advance payments should not exceed the following limits: (a) Thirty per cent. of the contract value to private firms; (b) Forty per cent. of the contract value to a State or Central Government agency or a Public Sector Undertaking; or (c) In case of maintenance contract, the amount should not exceed the amount payable for six months under the contract. Ministries or Departments of the Central Government may relax, in consultation with their Financial Advisers concerned, the ceilings (including percentage laid down for advance payment for private firms) mentioned above. While making any advance payment as above, adequate safeguards in the form of bank guarantee etc. should be obtained from the firm.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713 clause (a); 2 \u2713 the ceilings may be relaxed in consultation with the FA; 4 \u2713 clause (c). Statement 3 is not correct \u2013 the rule requires safeguards such as a bank guarantee and contains no provision for waiving it.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Treat correct statements as incorrect.\"\r\n  },\r\n  {\r\n    \"id\": 78,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"In respect of which of the following, Annual physical verification has not been prescribed in General Financial Rules, 2017?<br>1. Fixed Assets<br>2. Consumables<br>3. Library books in case of libraries having not more than 20,000 volumes<br>4. Library books in case of libraries having more than 20,000 and up to 50,000 volumes<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"2 and 4 only\",\r\n      \"2 and 3 only\",\r\n      \"4 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 4 only<\/b><br><br><b>Rule 213, GFR 2017:<\/b> \u201c(1) Physical verification of Fixed Assets. The inventory for fixed assets shall ordinarily be maintained at site. Fixed assets should be verified at least once in a year and the outcome of the verification recorded in the corresponding register\u2026 (2) Verification of Consumables: A physical verification of all the consumable goods and materials should be undertaken at least once in a year and discrepancies, if any, should be recorded in the stock register for appropriate action by the competent authority.\u201d<br><b>Rule 215(i), GFR 2017 (Physical verification of Library books):<\/b> \u201cComplete physical verification of books should be done every year in case of libraries having not more than twenty thousand volumes. For libraries having more than twenty thousand volumes and up to fifty thousand volumes, such verification should be done at least once in three years. Sample physical verification at intervals of not more than three years should be done in case of libraries having more than fifty thousand volumes. In case such verification reveals unusual or unreasonable shortages, complete verification shall be done.\u201d<br><br><b>Why this is correct:<\/b> Fixed assets (1), consumables (2) and libraries of up to 20,000 volumes (3) must be verified every year; libraries of 20,000\u201350,000 volumes (4) only once in three years.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Include an item for which annual verification is prescribed.\"\r\n  },\r\n  {\r\n    \"id\": 79,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In which of the following forms can bid security be accepted in terms of Rule 170(i) of General Financial Rules, 2017?<br>1. Fixed Deposit Receipt<br>2. Insurance Surety Bonds<br>3. Banker's Cheque<br>4. Account payee Demand Draft<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 3 and 4 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1, 2 and 4 only\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 1, 2, 3 and 4<\/b><br><br><b>Rule 170(i), GFR 2017 (Bid Security):<\/b> \u201cTo safeguard against a bidder\u2019s withdrawing or altering its bid during the bid validity period in the case of advertised or limited tender enquiry, Bid Security (also known as Earnest Money) is to be obtained from the bidders except Micro and Small Enterprises (MSEs)\u2026 or are registered with the Central Purchase Organisation or the concerned Ministry or Department [or Startups as recognized by DPIIT]. \u2026 Amount of bid security should ordinarily range between two percent to five percent of the estimated value of the goods to be procured. \u2026 The bid security may be accepted in the form of [Insurance Surety Bonds] Account Payee Demand Draft, Fixed Deposit Receipt, Banker\u2019s Cheque or Bank Guarantee [including e-Bank Guarantee] from any of the Commercial Banks or payment online in an acceptable form\u2026 The bid security is normally to remain valid for a period of forty-five days beyond the final bid validity period.\u201d<br><br><b>Why this is correct:<\/b> All four instruments are listed.<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Each omits a permitted form.<br><br><b>Note:<\/b> Insurance Surety Bonds were added by DoE OM No. F.1\/1\/2022-PPD dated 02.02.2022 (LDCE-2018 was held in March 2023, so they were already permitted).\"\r\n  },\r\n  {\r\n    \"id\": 80,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"Which of the following statements is\/are correct for dealing with Arbitration Awards in terms of the provisions of General Financial Rules, 2017?<br>1. Where a Ministry\/Department has challenged an arbitral award, nothing is to be paid to the contractor.<br>2. Where a Ministry\/Department has challenged an arbitral award, 75% of the arbitral award shall be paid to the contractor against a Bank Guarantee.<br>3. Where a Ministry\/Department has challenged an arbitral award, 50% of the arbitral award shall be paid to the contractor against a Bank Guarantee.<br>4. The Bank Guarantee shall also be for the interest which may become payable to the Ministry\/Department if the subsequent court order requires refund of the said amount.<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 and 4 only\",\r\n      \"3 and 4 only\",\r\n      \"2 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 2 only<\/b><br><br><b>Rule 227A, GFR 2017 (Arbitration Awards):<\/b> \u201c(i) In cases where the Ministry\/ Department has challenged an arbitral award and, as a result, the amount of the arbitral award has not been paid, 75% of the arbitral award (which may include interest up to date of the award) shall be paid by the Ministry\/ Department to the contractor\/ concessionaire against a Bank Guarantee (BG). The BG shall only be for the said 75% of the arbitral award as above and not for the interest which may become payable to the Ministry\/ Department should the subsequent court order require refund of the said amount. (ii) The payment may be made into a designated Escrow Account with the stipulation that the proceeds will be used first, for payment of lenders\u2019 dues, second, for completion of the project and then for completion of other projects of the same Ministry\/ Department as mutually agreed\/ decided.\u201d<br><br><b>Why this is correct:<\/b> 2 \u2713; 1 \u2717 75% is paid; 3 \u2717 not 50%; 4 \u2717 the BG is not for the interest.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Include statement 1, 3 or 4.\"\r\n  },\r\n  {\r\n    \"id\": 81,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Manual of Procurement\",\r\n    \"question\": \"Which of the following methods are prescribed in General Financial Rules, 2017 for selection\/evaluation of consultancy proposals?<br>1. Quality and Cost-Based Selection (QCBS)<br>2. Fixed Budget-based Selection (FBS)<br>3. Least Cost System (LCS)<br>4. Single Source Selection (SSS)<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1, 2, 3 and 4\",\r\n      \"1, 3 and 4 only\",\r\n      \"1 and 4 only\",\r\n      \"1, 2 and 3 only\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 1, 2, 3 and 4<\/b><br><br><b>GFR 2017, Rules 191\u2013194:<\/b> \u201cThe basis of selection of the consultant shall follow any of the methods given in Rule 192 to 194\u201d \u2013 Quality and Cost Based Selection (Rule 192), Least Cost System (Rule 193) and Single Source Selection \/ Consultancy by nomination (Rule 194).<br><b>DoE Manual for Procurement of Consultancy Services (Second Edition, 2025):<\/b> Chapter 4, para 4.2 \u201cSystems of Selection of Consultants\u201d sets out the selection methods, including Fixed Budget Selection (FBS) for assignments with a fixed budget; Single Source Selection is dealt with in para 9.1. (Since 2025 the DoE issues separate manuals for Consultancy Services and for Non-Consultancy Services; earlier both were covered by the Manual for Procurement of Consultancy and Other Services, 2017.)<br><br><b>Why this is correct:<\/b> All four are recognised methods for selecting consultants: QCBS, LCS and SSS are named in GFR Rules 192\u2013194, and FBS is provided in the DoE consultancy manual that elaborates those rules.<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Each omits a recognised method.\"\r\n  },\r\n  {\r\n    \"id\": 82,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"The maximum weightage allowed to non-financial parameters in the case of Quality and Cost-Based Selection (QCBS) for procurement of works and non-consultancy services is:\",\r\n    \"options\": [\r\n      \"80%\",\r\n      \"50%\",\r\n      \"30%\",\r\n      \"20%\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 30%<\/b><br><br><b>DoE guidelines dated 29.10.2021 on Quality and Cost Based Selection (QCBS) in procurement of Works and Non-Consultancy Services:<\/b> in Quality-oriented procurement of works and non-consultancy services through QCBS, weightage of up to 30% may be given to non-financial (technical) parameters. (The \u20b910 crore value ceiling originally attached to these guidelines was withdrawn on 01.11.2023; the 30% cap remains.)<br><b>Contrast \u2013 Rule 192(iv), GFR 2017 (consultancy services):<\/b> \u201cThe weight age of the technical parameters i.e. non- financial parameters in no case should exceed 80 percent.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 80% is the cap for consultancy services (Rule 192), not for works and non-consultancy services.<br><b>B, D<\/b> \u2717 Not the prescribed cap.\"\r\n  },\r\n  {\r\n    \"id\": 83,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"Which of the following statement(s) is\/are correct regarding transfer of land and buildings from one Central Government Department to another?<br>1. Transfer of land from one Department of the Central Government to another shall be on a \\\"no profit, no loss\\\" basis.<br>2. Transfer of buildings on land shall be at the historical cost minus depreciation of these buildings standing on the land.<br>3. Transfer of buildings on land shall be at the present-day cost minus depreciation of these buildings standing on the land.<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"1 and 3 only\",\r\n      \"3 only\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 1 and 3 only<\/b><br><br><b>Rule 310, GFR 2017:<\/b> \u201c(2) Transfer of land from one Department of the Government (as defined in Rule 309) to another shall be on \u2018no profit no loss\u2019 basis. \u2026 (3) Transfer of buildings and superstructures on land shall be treated similar to transfer of land. Transfer of buildings and superstructures on land vide above shall be at the present day cost minus depreciation of these structure(s) standing on the land. Valuation for this purpose shall be obtained from the Central Public Works Department at the time of transfer.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713; 2 \u2717 historical cost is not the basis; 3 \u2713.<br><br><b>Why the other options are wrong:<\/b><br><b>A, C<\/b> \u2717 Incomplete.<br><b>D<\/b> \u2717 Includes statement 2.\"\r\n  },\r\n  {\r\n    \"id\": 84,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"ANNEXURE\/Appendices\",\r\n    \"question\": \"Which of the following are highlighted in the Main Demands for Grants?<br>1. The objectives of the Ministry\/Department concerned<br>2. Provisions for subsidy in lieu of interest on loans by the Government<br>3. Details of important provisions included in the Demands for Grants with particular emphasis on scheme provisions and new items of expenditure<br>4. Statement showing details of individual works and projects costing Rs. 5 crores or above<br>Select 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, 3 and 4 only\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 1, 2 and 3 only<\/b><br><br><b>Appendix 4, para 3(A), GFR 2017 \u2013 Main Demands for Grants:<\/b> \u201c(i) Notes on the Demands for Grants highlighting the following: \u2013 (a) The objectives of the concerned Ministry \/ Department\u2026 (b) Details of important provisions included in Demands for Grants with particular emphasis on Scheme provisions and new items of expenditure; (c) \u2026 (d) Provisions for subsidy in lieu of interest on loans by the Government\u2026\u201d Para 3(B) \u2013 the <i>Detailed<\/i> Demands for Grants are accompanied by, inter alia, \u201c(iv) Statement showing details of individual works and projects costing Rs. 5 crore or above.\u201d<br><br><b>Why this is correct:<\/b> Items 1, 2 and 3 are highlighted in the Notes on the Main Demands; item 4 accompanies the Detailed Demands.<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Include item 4.\"\r\n  },\r\n  {\r\n    \"id\": 85,\r\n    \"year\": \"2018\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"The Service Book of a Government servant shall be maintained in duplicate and the second copy given to the Government servant for safe custody. In the case of loss of the second copy by the Government servant, it shall be replaced on payment of a sum of:\",\r\n    \"options\": [\r\n      \"Rs. 250\",\r\n      \"Rs. 500\",\r\n      \"Rs. 750\",\r\n      \"Rs. 900\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Rs. 500<\/b><br><br><b>Rule 288, GFR 2017 (Service Book):<\/b> \u201c(2) The service book of a government servant shall be maintained in duplicate. First copy shall be retained and maintained by the Head of the Office and the second copy should be given to the government servant for safe custody\u2026 (4) In case the Government servants\u2019 copy is lost by the government servant, it shall be replaced on payment of a sum of Rs. 500\/-.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The replacement charge is \u20b9500.\"\r\n  },\r\n    \/\/2019-20\r\n  {\r\n    \"id\": 86,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"What is the threshold value above which all losses of immovable property such as buildings, communications, or other works caused by fire, flood, cyclone, earthquake, or any other natural cause, shall be reported at once by the subordinate authority concerned to Government through the usual channel?\",\r\n    \"options\": [\r\n      \"\u20b925,000\",\r\n      \"\u20b950,000\",\r\n      \"\u20b91,00,000\",\r\n      \"\u20b91,50,000\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 \u20b950,000<\/b><br><br><b>Rule 35, GFR 2017 (Loss of immovable property by fire, flood etc.):<\/b> \u201cAll loss of immovable property exceeding Rupees fifty thousand, such as buildings, communications, or other works, caused by fire, flood, cyclone, earthquake or any other natural cause, shall be reported at once by the subordinate authority concerned to Government through the usual channel. All other losses should be immediately brought to the notice of the next higher authority.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The threshold is \u20b950,000. (Do not confuse with Rule 33(1)(ii) \u2013 petty losses not exceeding \u20b910,000 need not be reported.)\"\r\n  },\r\n  {\r\n    \"id\": 87,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which one of the following is not covered under the definition of 'goods' as per the GFR, 2017?\",\r\n    \"options\": [\r\n      \"Software\",\r\n      \"Livestock\",\r\n      \"Commodity\",\r\n      \"Publications\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Publications<\/b><br><br><b>Rule 143, GFR 2017 (Definition of Goods):<\/b> \u201cThe term \u2018goods\u2019 used in this chapter includes all articles, material, commodity, livestock, furniture, fixtures, raw material, spares, instruments, machinery, equipment, industrial plant, vehicles, aircraft, ships, medicines, railway rolling stock, assemblies, subassemblies, accessories, a group of machineries comprising of an integrated production process or such other category of goods or intangible products like software, technology transfer, licenses, patents or other intellectual properties purchased or otherwise acquired for the use of Government but excludes books, publications, periodicals, etc. for a library.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Software, livestock and commodity are expressly included.\"\r\n  },\r\n  {\r\n    \"id\": 88,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which of the following statements regarding advance payments to suppliers are correct in terms of the GFR, 2017?<br>1. Advance payments should not exceed 30% of the contract value to private firms.<br>2. Advance payments should not exceed 40% of the contract value to a State\/Central Government agency.<br>3. Advance payments should not exceed 30% of the contract value to a Public Sector Undertaking.<br>4. In the case of a maintenance contract, the amount of advance payments should not exceed the amount payable for 3 months under the contract.<br>Select 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\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 1 and 2 only<\/b><br><br><b>Rule 172(1), GFR 2017 (Advance payment to supplier):<\/b> \u201cSuch advance payments should not exceed the following limits: (a) Thirty per cent. of the contract value to private firms; (b) Forty per cent. of the contract value to a State or Central Government agency or a Public Sector Undertaking; or (c) In case of maintenance contract, the amount should not exceed the amount payable for six months under the contract. Ministries or Departments of the Central Government may relax, in consultation with their Financial Advisers concerned, the ceilings (including percentage laid down for advance payment for private firms) mentioned above. While making any advance payment as above, adequate safeguards in the form of bank guarantee etc. should be obtained from the firm.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713; 2 \u2713; 3 \u2717 the ceiling for a PSU is 40%, not 30%; 4 \u2717 the ceiling for maintenance contracts is six months\u2019 payment, not three.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Include statement 3 or 4.\"\r\n  },\r\n  {\r\n    \"id\": 89,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which one of the following is the monetary limit for the purchase of goods, other than automobiles, through the supplier having the lowest price, meeting the requisite quality, specification, and delivery period after mandatorily obtaining bids using online bidding or a reverse auction tool provided on Government e-Marketplace (GeM)?\",\r\n    \"options\": [\r\n      \"Up to \u20b950,000\",\r\n      \"Above \u20b950,000 and up to \u20b910,00,000\",\r\n      \"Above \u20b910,00,000\",\r\n      \"Above \u20b925,00,000\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Above \u20b910,00,000<\/b><br><br><b>Rule 149, GFR 2017 (Government e-Market place):<\/b> \u201c(i) [Up to (Rs.50,000\/-) through any of the available suppliers on the GeM, meeting the requisite quality, specification and delivery period]. Note: In case of automobiles, procurement under this sub-rule is permitted without any ceiling limit. (ii) Above [Rs.50,000\/- and up to Rs.10,00,000\/-] through the GeM Seller having lowest price amongst the available sellers of at least three different manufacturers\u2026 (iii) Above [Rs.10,00,000\/-] through the supplier having lowest price meeting the requisite quality, specification and delivery period after mandatorily obtaining bids, using online bidding or reverse auction tool provided on GeM.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Direct purchase from any available supplier [Rule 149(i)].<br><b>B<\/b> \u2717 L-1 among sellers of at least three manufacturers [Rule 149(ii)].<br><b>D<\/b> \u2717 Not a GeM threshold.<br><br><b>Note:<\/b> Thresholds revised by DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024 (earlier: up to \u20b925,000 \/ \u20b925,000\u2013\u20b95 lakh \/ above \u20b95 lakh). Options updated on this platform to the current rule.<br><br><b>As printed in the UPSC paper:<\/b> options were (a) Up to \u20b925,000 (b) Above \u20b925,000 and up to \u20b95,00,000 (c) Above \u20b95,00,000 (d) Above \u20b93,00,000; answer then (c) above \u20b95 lakh.\"\r\n  },\r\n  {\r\n    \"id\": 90,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Which one among the following is the form in which accounts for assets of historical\/artistic value held by Museum\/Government Departments shall be kept in terms of the GFR, 2017?\",\r\n    \"options\": [\r\n      \"Form GFR 24\",\r\n      \"Form GFR 23\",\r\n      \"Form GFR 22\",\r\n      \"Form GFR 18\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Form GFR 24<\/b><br><br><b>Rule 211(ii), GFR 2017 (Lists and Accounts):<\/b> \u201cSeparate accounts shall be kept for (a) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22. (b) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23. (c) Library books in the Form GFR 18 (d) Assets of historical\/artistic value held by museum\/government departments in the Form GFR-24.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 GFR-23 \u2013 consumables.<br><b>C<\/b> \u2717 GFR-22 \u2013 fixed assets.<br><b>D<\/b> \u2717 GFR 18 \u2013 library books.\"\r\n  },\r\n  {\r\n    \"id\": 91,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"What percentage of the assessed or reserved price of the goods should ordinarily be asked to be furnished as bid security by the bidders for disposal of goods through advertised tender in terms of the provisions of the GFR, 2017?\",\r\n    \"options\": [\r\n      \"2%\",\r\n      \"4%\",\r\n      \"5%\",\r\n      \"10%\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 10%<\/b><br><br><b>Rule 219(ii)(c), GFR 2017 (Disposal through Advertised Tender):<\/b> \u201cThe bidders should be asked to furnish bid security along with their bids. The amount of bid security should ordinarily be ten per cent. of the assessed or reserved price of the goods. The exact bid security amount should be indicated in the bidding document.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C<\/b> \u2717 2\u20135% is the bid-security range for <i>procurement<\/i> of goods [Rule 170(i)].<br><b>B<\/b> \u2717 Not prescribed.\"\r\n  },\r\n  {\r\n    \"id\": 92,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"A contract in which the price payable for supplies or services under the contract is determined on the basis of the actual cost of production of the supplies or services concerned plus profit either at a fixed rate per unit or at a fixed percentage on the actual cost of production, is called:\",\r\n    \"options\": [\r\n      \"Cost-plus contract\",\r\n      \"Time-based contract\",\r\n      \"Percentage contract\",\r\n      \"Retainer and success fee contract\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Cost-plus contract<\/b><br><br><b>Rule 225(vii), GFR 2017:<\/b> \u201cCost plus contracts should ordinarily be avoided. Where such contracts become unavoidable, full justification should be recorded before entering into the contract\u2026 Explanation: A cost plus contract means a contract in which the price payable for supplies or services under the contract is determined on the basis of actual cost of production of the supplies or services concerned plus profit either at a fixed rate per unit or at a fixed percentage on the actual cost of production\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Time-based, percentage and retainer-plus-success-fee contracts are payment modes associated with consultancy; they do not match the definition.\"\r\n  },\r\n  {\r\n    \"id\": 93,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"When a Ministry of the Government of India requires funds to incur unforeseen expenditure in excess of its sanctioned grant and there is no sufficient time for the voting of the Supplementary Demand and the passing of the connected appropriation bill before the close of the financial year, the Ministry may obtain funds through advance from the:\",\r\n    \"options\": [\r\n      \"Consolidated Fund of India\",\r\n      \"Contingency Fund of India\",\r\n      \"Public Account\",\r\n      \"Personal Deposit Account\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Contingency Fund of India<\/b><br><br><b>Rule 67(1), GFR 2017 (Advance from Contingency Fund):<\/b> \u201cWhen a need arises to incur unforeseen expenditure in excess of the sanctioned grant or appropriation or on a new service not provided in Budget and there is not sufficient time for the voting of the Supplementary Demand and the passing of the connected appropriation bill before close of the financial year, an advance from the Contingency Fund set up under Article 267(1) of the Constitution shall be obtained before incurring the expenditure.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Withdrawal from the Consolidated Fund needs the appropriation that is not yet available.<br><b>C, D<\/b> \u2717 The Public Account and a Personal Deposit Account (Rules 96-97) are not sources of advances for unforeseen expenditure.\"\r\n  },\r\n  {\r\n    \"id\": 94,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"Consider the following statements regarding Contract Management:<br>1. All the contracts and assurances of property made in the exercise of the executive powers of the Union shall be executed on behalf of the President.<br>2. The terms of the contract must be precise, definite, and without any ambiguities.<br>3. In cases where standard forms of contracts are not used, legal and financial advice should be taken in drafting the clauses in the contract.<br>4. The contract document, where necessary, should be executed within two weeks of the issue of the letter of acceptance.<br>Which of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1, 2, and 3 only\",\r\n      \"2, 3, and 4 only\",\r\n      \"1, 3, and 4 only\",\r\n      \"1, 2, 3, and 4\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 1, 2 and 3 only<\/b><br><br><b>Rule 224(2):<\/b> \u201cAll the contracts and assurances of property made in the exercise of the executive power of the Union shall be executed on behalf of the President.\u201d<br><b>Rule 225:<\/b> \u201c(i) The terms of contract must be precise, definite and without any ambiguities\u2026 (iii) In cases where standard forms of contracts are not used, legal and financial advice should be taken in drafting the clauses in the contract.\u201d<br><b>Rule 225(vi), GFR 2017:<\/b> \u201cContract document, where necessary, should be executed within 21 days of the issue of letter of acceptance. Non-fulfilment of this condition of executing a contract by the Contractor or Supplier would constitute sufficient ground for annulment of the award and forfeiture of Earnest Money Deposit.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713, 2 \u2713, 3 \u2713; 4 \u2717 the period is 21 days, not two weeks.<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Include statement 4.\"\r\n  },\r\n  {\r\n    \"id\": 95,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    \"question\": \"Which one of the following Departments is vested with the powers to grant the Government of India Guarantee, including those on external borrowings?\",\r\n    \"options\": [\r\n      \"The Department of Economic Affairs\",\r\n      \"The Department of Expenditure\",\r\n      \"The Department of Financial Services\",\r\n      \"The Department of Investment and Public Asset Management\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 The Department of Economic Affairs<\/b><br><br><b>Rule 275(3), GFR 2017:<\/b> \u201cPowers to grant Government of India Guarantee, including those on external borrowings, vests with the Budget Division, Department of Economic Affairs (DEA).\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 The power vests with the Budget Division of DEA.\"\r\n  },\r\n  {\r\n    \"id\": 96,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"As per the Government of India guidelines on debarment of firms from bidding, ordinarily, the period of debarment should not be less than:\",\r\n    \"options\": [\r\n      \"3 months\",\r\n      \"6 months\",\r\n      \"12 months\",\r\n      \"36 months\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 6 months<\/b><br><br><b>DoE OM No. F.1\/20\/2018-PPD dated 02.11.2021 \u2013 <i>Guidelines on Debarment of firms from Bidding<\/i> (issued under Rule 151 of GFR 2017):<\/b> \u201cOrdinarily, the period of debarment should not be less than six months.\u201d (Maximum: up to two years for debarment by a Ministry\/Department under Rule 151(iii); up to three years under Rule 151(ii) for conviction cases.)<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Below the minimum.<br><b>C, D<\/b> \u2717 These are not the prescribed minimum.\"\r\n  },\r\n  {\r\n    \"id\": 97,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"Who among the following is the competent authority to approve the creation of new Autonomous Organizations in terms of the provisions of the GFR, 2017?\",\r\n    \"options\": [\r\n      \"The Cabinet\",\r\n      \"The Ministry of Finance\",\r\n      \"The Ministry of Commerce and Industry\",\r\n      \"The Ministry of Labour and Employment\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 The Cabinet<\/b><br><br><b>Rule 229, GFR 2017 (General Principles for setting up of Autonomous Organisations):<\/b> \u201c(i) No new autonomous institutions should be created by Ministries or Departments without the approval of the Cabinet. (ii) No new autonomous institution should be created by an Autonomous Body itself\u2026\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Cabinet approval is required.\"\r\n  },\r\n  {\r\n    \"id\": 98,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    \"question\": \"Rule 265 of the GFR, 2017 provides that the external aid shall flow from the Funding Agency in foreign currency or Indian rupees and shall be received by the:\",\r\n    \"options\": [\r\n      \"Reserve Bank of India, Nagpur\",\r\n      \"State Bank of India Headquarters, New Delhi\",\r\n      \"Reserve Bank of India, Mumbai\",\r\n      \"State Bank of India, Chennai\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Reserve Bank of India, Mumbai<\/b><br><br><b>Rule 265, GFR 2017 (Currency of external aid):<\/b> \u201cThe external aid shall flow from the Funding Agency in foreign currency or Indian Rupees and shall be received by the Reserve Bank of India, Mumbai which shall remit the rupee equivalent to the account of Controller, Aid Accounts and Audit, Department of Economic Affairs at Reserve Bank of India, New Delhi. The remittances shall be accounted as external loan\/Grant receipts in the Consolidated Fund of India.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 RBI Nagpur (Central Accounts Section) handles State releases (Rule 268).<br><b>B, D<\/b> \u2717 SBI is not the receiving authority.\"\r\n  },\r\n  {\r\n    \"id\": 99,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"In terms of the GFR, 2017, the Travelling Allowance claim of a Government servant shall fall due for payment on the date succeeding the date of completion of the journey. What is the time limit for submitting the Travelling Allowance claim beyond which the claim shall stand forfeited, in case no advance was drawn by the Government servant?\",\r\n    \"options\": [\r\n      \"Within 30 days of its becoming due\",\r\n      \"Within 60 days of its becoming due\",\r\n      \"Within 90 days of its becoming due\",\r\n      \"Within 1 year of its becoming due\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Within 60 days of its becoming due<\/b><br><br><b>Rule 290, GFR 2017 (Due date of T. A. claim):<\/b> \u201cTravelling allowance claim of a government servant shall fall due for payment on the date succeeding the date of completion of the journey. He shall submit the travelling allowance claim within sixty days of its becoming due failing which it shall stand forfeited.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 30 days applies to an LTC claim where advance was drawn [Rule 292(i)].<br><b>C, D<\/b> \u2717 Not prescribed.\"\r\n  },\r\n  {\r\n    \"id\": 100,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Which of the following types of sanctions is\/are not required to be endorsed to the Audit Officer?<br>1. Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers<br>2. Sanctions of contingent expenditure incurred under the powers of the Head of Offices<br>3. All sanctions relating to creation or continuation or abolition of posts<br>4. Sanctions relating to the grant of advances to Central Government employees<br>Select the correct answer using the code given below.\",\r\n    \"options\": [\r\n      \"2 only\",\r\n      \"1, 2, and 3 only\",\r\n      \"1, 3, and 4 only\",\r\n      \"1, 2, 3, and 4\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 1, 2, 3 and 4<\/b><br><br><b>Rule 29(xi), GFR 2017:<\/b> \u201cCopies of all sanctions or orders other than the following types should be endorsed to the Audit Officers: \u2013 (a) Sanctions relating to grant to advances to Central Government employees. (b) Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers. (c) All sanctions relating to creation or continuation or abolition of posts. (d) Sanctions for handing over charge and taking over charge, etc. (e) Sanctions relating to payment or withdrawal of General Provident Fund advances to Government servants. (f) Sanctions of contingent expenditure incurred under the powers of Head of Offices. (g) Other sanctions of routine nature issued by Heads of Subordinate Officers\u2026\u201d<br><br><b>Why this is correct:<\/b> Statement 1 = item (b), statement 2 = item (f), statement 3 = item (c) and statement 4 = item (a) of the exempted list \u2013 none of them needs to be endorsed to Audit.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Each omits at least one exempted category.\"\r\n  },\r\n  {\r\n    \"id\": 101,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Who among the following is responsible for prescribing the form of accounts of the Union and States, and to frame or revise rules and manuals relating thereto on behalf of the President of India?\",\r\n    \"options\": [\r\n      \"The Comptroller and Auditor General of India\",\r\n      \"The Controller General of Accounts\",\r\n      \"The Controller of Aid, Accounts, and Audit\",\r\n      \"The Department of Economic Affairs\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 The Controller General of Accounts<\/b><br><br><b>Rule 72, GFR 2017 (Form of Accounts):<\/b> \u201cThe Controller General of Accounts in the Ministry of Finance (Department of Expenditure) is responsible for prescribing the form of accounts of the Union and States, and to frame, or revise, rules and manuals relating thereto on behalf of the President of India in terms of Article 150 of the Constitution of India, on the advice of the Comptroller and Auditor General of India.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 The CAG advises; the CGA prescribes.<br><b>C<\/b> \u2717 The CAAA deals with external aid accounts (Chapter 10).<br><b>D<\/b> \u2717 DEA has no such role.\"\r\n  },\r\n  {\r\n    \"id\": 102,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"What is the periodicity of physical verification of books provided for under the GFR, 2017, in respect of libraries having more than twenty thousand volumes and up to fifty thousand volumes of books?\",\r\n    \"options\": [\r\n      \"Every year\",\r\n      \"Once in 2 years\",\r\n      \"Once in 3 years\",\r\n      \"Once in 4 years\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Once in 3 years<\/b><br><br><b>Rule 215(i), GFR 2017 (Physical verification of Library books):<\/b> \u201cComplete physical verification of books should be done every year in case of libraries having not more than twenty thousand volumes. For libraries having more than twenty thousand volumes and up to fifty thousand volumes, such verification should be done at least once in three years. Sample physical verification at intervals of not more than three years should be done in case of libraries having more than fifty thousand volumes. In case such verification reveals unusual or unreasonable shortages, complete verification shall be done.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Annual verification is for libraries up to 20,000 volumes.<br><b>B, D<\/b> \u2717 Not prescribed.\"\r\n  },\r\n  {\r\n    \"id\": 103,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Which of the following are categorized as losses not due to depreciation in terms of the GFR, 2017?<br>1. Losses due to theft or fraud<br>2. Normal wear and tear<br>3. Losses due to damage<br>4. Negligence after purchase<br>Select the correct answer using the code given below.\",\r\n    \"options\": [\r\n      \"1, 2 and 3\",\r\n      \"2, 3 and 4\",\r\n      \"2 and 4 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 1 and 3 only<\/b><br><br><b>Rule 223, GFR 2017:<\/b> \u201c(2) Losses due to depreciation: Losses due to depreciation shall be analysed, and recorded under following heads, as applicable: \u2013 (i) Normal fluctuation of market prices; (ii) Normal wear and tear; (iii) Lack of foresight in regulating purchases; and (iv) Negligence after purchase. (3) Losses not due to depreciation: Losses not due to depreciation shall be grouped under the following heads: \u2013 (i) Losses due to theft or fraud; (ii) Losses due to neglect; (iii) Anticipated losses on account of obsolescence of stores or of purchases in excess of requirements; (iv) Losses due to damage, and (v) Losses due to extra ordinary situations under \u2018Force Majeure\u2019 conditions like fire, flood, enemy action, etc.;\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713 theft\/fraud and 3 \u2713 damage are losses not due to depreciation; 2 (wear and tear) and 4 (negligence after purchase) are losses due to depreciation.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Include statement 2 or 4.\"\r\n  },\r\n  {\r\n    \"id\": 104,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"In terms of GFR, 2017, which one of the following is not classified under Fixed Assets?\",\r\n    \"options\": [\r\n      \"Plant and Machinery\",\r\n      \"Office Equipment\",\r\n      \"Furniture and Fixtures\",\r\n      \"Library Books\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Library Books<\/b><br><br><b>Rule 211(ii), GFR 2017 (Lists and Accounts):<\/b> \u201cSeparate accounts shall be kept for (a) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22. (b) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23. (c) Library books in the Form GFR 18 (d) Assets of historical\/artistic value held by museum\/government departments in the Form GFR-24.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 These are fixed assets kept in Form GFR-22.\"\r\n  },\r\n  {\r\n    \"id\": 192,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"All the Ministries\/Departments are required to project their Annual Procurement Plan of goods and services on the GeM portal within how many days of the Budget approval?\",\r\n    \"options\": [\r\n      \"15 days\",\r\n      \"30 days\",\r\n      \"45 days\",\r\n      \"60 days\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 30 days<\/b><br><br><b>Rule 149(vi), GFR 2017:<\/b> \u201cThe Ministries\/Departments shall work out their procurement requirements of Goods and Services on either \u2018OPEX\u2019 model or \u2018CAPEX\u2019 model \u2026 and shall project their Annual Procurement Plan of goods and services on GeM portal within 30 days of Budget approval.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The period is 30 days.\"\r\n  },\r\n  {\r\n    \"id\": 193,\r\n    \"year\": \"2019-20\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which one of the following is not a restrictive and discriminatory condition against the local suppliers as per the Public Procurement (Preference to Make in India) Order [PPP-MII Order], 2017?\",\r\n    \"options\": [\r\n      \"Specifying foreign brands for finished products\",\r\n      \"Additional requirement of bank guarantee for local supplier\",\r\n      \"Evaluating bidders' status (Class I\/Class II\/Non-Local Supplier) during bid evaluation process\",\r\n      \"Not incorporating suitable clause in the bid documents for giving purchase preference to Class I local suppliers\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Evaluating bidders' status (Class I\/Class II\/Non-Local Supplier) during bid evaluation process<\/b><br><br><b>Public Procurement (Preference to Make in India) Order, 2017 (revised 16.09.2020), issued under GFR Rule 153(iii):<\/b> procuring entities must classify bidders as Class-I local, Class-II local or non-local suppliers on the basis of local content and give purchase preference to Class-I local suppliers. DPIIT\u2019s instructions under the Order treat the following as restrictive and discriminatory against local suppliers: specifying foreign brands or foreign certification, asking for additional bank guarantee or other extra conditions only from local suppliers, and failing to include the purchase-preference clause in the bid documents.<br><br><b>Why this is correct:<\/b> Checking each bidder\u2019s Class-I\/Class-II\/non-local status is what the Order requires; it is not a restriction against local suppliers.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 These are restrictive and discriminatory conditions.\"\r\n  },\r\n    \/\/2021-22\r\n  {\r\n    \"id\": 106,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"The credentials of suppliers on Government e-Marketplace (GeM) shall be certified by the:\",\r\n    \"options\": [\r\n      \"Ministry of Finance\",\r\n      \"Ministry of Commerce and Industry\",\r\n      \"GeM Special Purpose Vehicle\",\r\n      \"User Department\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 GeM Special Purpose Vehicle<\/b><br><br><b>Rule 149, GFR 2017:<\/b> \u201cThe Procurement of Goods and Services by Ministries or Departments will be mandatory for Goods or Services available on GeM. The credentials of suppliers on GeM shall be certified by GeM SPV. The procuring authorities will certify the reasonability of rates.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>D<\/b> \u2717 The user department certifies reasonability of rates, not credentials.<br><b>A, B<\/b> \u2717 Not the certifying authority.\"\r\n  },\r\n  {\r\n    \"id\": 107,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 5: WORKS\",\r\n    \"question\": \"As per GFR, 2017, which of the following statement(s) regarding 'Minor works' is\/are correct?<br>1. Minor works add capital value to existing assets but do not create new assets.<br>2. Minor works create new assets.<br>3. Minor works are also undertaken to maintain buildings and fixtures.<br>4. Minor works also include special repairs to previously abandoned buildings.<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"1 and 2 only\",\r\n      \"2, 3, and 4 only\",\r\n      \"1, 2, 3, and 4\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 1 only<\/b><br><br><b>Rule 130, GFR 2017:<\/b> \u201cOriginal works means all new constructions, site preparation, additions and alterations to existing works, special repairs to newly purchased or previously abandoned buildings or structures, including remodeling or replacement. Minor works mean works which add capital value to existing assets but do not create new assets. Repair works means works undertaken to maintain building and fixtures.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713 definition of minor works; 2 \u2717 minor works do not create new assets; 3 \u2717 maintaining buildings and fixtures is \u2018repair works\u2019; 4 \u2717 special repairs to previously abandoned buildings are \u2018original works\u2019.<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Each includes statement 2, 3 or 4.\"\r\n  },\r\n  {\r\n    \"id\": 108,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"In the context of GFR, 2017, consider the following statements regarding Grants-in-aid:<br>1. All interests or other earnings against Grants-in-aid released to any grantee institution should be mandatorily remitted to the Consolidated Fund of India immediately after finalization of the accounts.<br>2. In all cases of buildings constructed with Grants-in-aid, responsibility for maintenance thereof devolves on the Government.<br>3. Grants-in-aid may be sanctioned to meet the bona fide expenditure incurred not earlier than two years prior to the date of issue of sanction.<br>4. The utilization certificates by the grantee organizations should be submitted within six months of the closure of the financial year.<br>Which of the statements given above are not correct?\",\r\n    \"options\": [\r\n      \"1, 3, and 4 only\",\r\n      \"1, 2, and 4 only\",\r\n      \"2 and 3 only\",\r\n      \"2 and 4 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 2 and 4 only<\/b><br><br><b>Rule 230(8):<\/b> \u201cAll interests or other earnings against Grants in aid or advances (other than reimbursement) released to any Grantee institution should be mandatorily remitted to the Consolidated Fund of India immediately after finalisation of the accounts.\u201d<br><b>Rule 230(13):<\/b> \u201cIn all cases of buildings constructed with Grants-in-aid, responsibility of maintenance of such buildings shall be of the Grantee Institution or Organisation.\u201d<br><b>Rule 230(15):<\/b> \u201cGrants-in-aid may be sanctioned to meet the bonafide expenditure incurred not earlier than two years prior to the date of issue of the sanction.\u201d<br><b>Rule 238(1):<\/b> \u201cThe Utilization Certificate should be submitted within twelve months of the closure of the financial year by the Institution or Organisation concerned.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713 and 3 \u2713 are correct. 2 \u2717 maintenance is the grantee\u2019s responsibility; 4 \u2717 UCs are due within twelve months. So the incorrect statements are 2 and 4.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Treat statement 1 or 3 as incorrect.\"\r\n  },\r\n  {\r\n    \"id\": 109,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"'Revenue' and 'Capital' are the two divisions of:\",\r\n    \"options\": [\r\n      \"Consolidated Fund\",\r\n      \"Contingency Fund\",\r\n      \"Public Account\",\r\n      \"Current Account\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Consolidated Fund<\/b><br><br><b>Rule 77, GFR 2017 (Main Divisions and structure of Accounts):<\/b> \u201cThe accounts of Government shall be kept in three parts, Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III). Part-I \u2013 Consolidated Fund is divided into two Divisions, namely, \u2018Revenue\u2019 and \u2018Capital\u2019 divisions.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 The Contingency Fund has a single Major Head.<br><b>C<\/b> \u2717 The Public Account records debt, deposits, advances, remittances etc.<br><b>D<\/b> \u2717 \u2018Current Account\u2019 is not a part of Government Account.\"\r\n  },\r\n  {\r\n    \"id\": 110,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In the context of GFR, 2017, consider the following statements regarding public procurement:<br>1. In Limited Tender Enquiry, bids should be invited from at least three bidders.<br>2. In Limited Tender Enquiry, if there is an absence of adequate competition, even unsolicited bids could be considered.<br>3. Bidders are not permitted to alter or modify their bids after the expiry of the deadline for receipt of bids.<br>4. When a limited or open tender results in only one effective offer, it shall be treated as a single tender contract.<br>Which of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1, 3, and 4 only\",\r\n      \"3 and 4 only\",\r\n      \"2, 3, and 4 only\",\r\n      \"1, 2, and 3 only\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 3 and 4 only<\/b><br><br><b>Rule 162(i)-(ii), GFR 2017 (Limited Tender Enquiry):<\/b> \u201cThe number of supplier firms in Limited Tender Enquiry should be more than three\u2026 (ii) The unsolicited bids should not be accepted. However, Ministries\/ Departments should evolve a system by which interested firms can register and bid in next round of tendering.\u201d<br><b>Rule 173:<\/b> \u201c(xiii) Bidders should not be permitted to alter or modify their bids after expiry of the deadline for receipt of bids. \u2026 (xxi) When a limited or open tender results in only one effective offer, it shall be treated as a single tender contract.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2717 the rule requires <i>more than<\/i> three firms; 2 \u2717 unsolicited bids should not be accepted; 3 \u2713; 4 \u2713.<br><br><b>Why the other options are wrong:<\/b><br><b>A, D<\/b> \u2717 Include statement 1.<br><b>C<\/b> \u2717 Includes statement 2.\"\r\n  },\r\n  {\r\n    \"id\": 111,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"During annual physical verification of books in a library having 20,000 volumes of books, loss of some books was noticed which was not attributable to dishonesty or negligence. To what maximum extent the loss\/shortfall of books (each book having a value not exceeding \u20b91,000 and none being of rare categories) in a year would not require any regularization action?\",\r\n    \"options\": [\r\n      \"50 books\",\r\n      \"100 books\",\r\n      \"500 books\",\r\n      \"1000 books\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 100 books<\/b><br><br><b>Rule 215(ii), GFR 2017:<\/b> \u201cLoss of five volumes per one thousand volumes of books issued\/consulted in a year may be taken as reasonable provided such losses are not attributable to dishonesty or negligence. However, loss of a book of a value exceeding Rs. 1,000\/- (Rupees One thousand only) and rare books irrespective of value shall invariably be investigated and appropriate action taken.\u201d<br><br><b>Why this is correct:<\/b> 5 per 1,000 \u00d7 20,000 = 100 books.<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Not consistent with the 5-per-1,000 norm.<br><br><b>Note:<\/b> Strictly, the rule measures the 5-per-1,000 norm against volumes <i>issued\/consulted<\/i> in a year; the question applies it to 20,000 volumes, giving 100.\"\r\n  },\r\n  {\r\n    \"id\": 112,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"What is the maximum amount of bid security that can be taken for the purchase of goods worth \u20b950 lakh?\",\r\n    \"options\": [\r\n      \"\u20b950,000\",\r\n      \"\u20b91,00,000\",\r\n      \"\u20b92,50,000\",\r\n      \"\u20b95,00,000\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 \u20b92,50,000<\/b><br><br><b>Rule 170(i), GFR 2017 (Bid Security):<\/b> \u201cTo safeguard against a bidder\u2019s withdrawing or altering its bid during the bid validity period in the case of advertised or limited tender enquiry, Bid Security (also known as Earnest Money) is to be obtained from the bidders except Micro and Small Enterprises (MSEs)\u2026 or are registered with the Central Purchase Organisation or the concerned Ministry or Department [or Startups as recognized by DPIIT]. \u2026 Amount of bid security should ordinarily range between two percent to five percent of the estimated value of the goods to be procured. \u2026 The bid security may be accepted in the form of [Insurance Surety Bonds] Account Payee Demand Draft, Fixed Deposit Receipt, Banker\u2019s Cheque or Bank Guarantee [including e-Bank Guarantee] from any of the Commercial Banks or payment online in an acceptable form\u2026 The bid security is normally to remain valid for a period of forty-five days beyond the final bid validity period.\u201d<br><br><b>Why this is correct:<\/b> Maximum = 5% of \u20b950 lakh = \u20b92,50,000 (minimum would be 2% = \u20b91,00,000).<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 \u20b91 lakh is the 2% minimum.<br><b>A, D<\/b> \u2717 Outside the 2\u20135% range.\"\r\n  },\r\n  {\r\n    \"id\": 113,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"In the context of GFR, 2017, consider the following statements regarding lapse of sanctions:<br>1. A sanction in respect of an allowance sanctioned for a post but not drawn by the officer(s) concerned shall not lapse.<br>2. A sanction shall not lapse if tenders for the purchase of stores have been accepted within the period of one year of the date of issue of sanction but no payment has been made during the said period.<br>3. Unless specifically renewed, a sanction for any fresh charge shall lapse if no payment in whole or in part has been made during a period of twelve months from the date of issue of such sanction.<br>Which of the statement(s) given above is\/are correct?\",\r\n    \"options\": [\r\n      \"2 only\",\r\n      \"2 and 3 only\",\r\n      \"1, 2, and 3\",\r\n      \"1 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 1, 2 and 3<\/b><br><br><b>Rule 30, GFR 2017:<\/b> \u201cA sanction for any fresh charge shall, unless it is specifically renewed, lapse if no payment in whole or in part has been made during a period of twelve months from the date of issue of such sanction. Provided that \u2013 \u2026 (iii) in the case of purchase of stores, a sanction shall not lapse, if tenders have been accepted (in the case of local or direct purchase of stores) \u2026 within the period of one year of the date of issue of that sanction, even if the actual payment in whole or in part has not been made during the said period.\u201d<br><b>Rule 31:<\/b> \u201cNotwithstanding anything contained in Rule 30, a sanction \u2026 in respect of an allowance sanctioned for a post or for a class of Government servants, but not drawn by the officer(s) concerned, shall not lapse.\u201d<br><br><b>Why this is correct:<\/b> Statement 1 = Rule 31 \u2713; statement 2 = proviso (iii) to Rule 30 \u2713; statement 3 = main Rule 30 \u2713.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 All three statements are correct.\"\r\n  },\r\n  {\r\n    \"id\": 114,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    \"question\": \"In the context of GFR, 2017, consider the following statements regarding grant of Government of India Guarantees:<br>1. Government Guarantees shall not be provided to the private sector.<br>2. Guarantees shall normally be restricted to the repayment of principal and normal interest component of the loan, but in exceptional circumstances, other risks shall also form part of the guarantee.<br>3. Powers to grant Government of India Guarantees, including those on external borrowings, vest with the Budget Division, Department of Economic Affairs.<br>4. Government of India Guarantees will not be given in cases of grants except where the donor insists on ensuring performance.<br>Which of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1, 2, and 3 only\",\r\n      \"1, 3, and 4 only\",\r\n      \"1, 2, 3, and 4\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 1 and 3 only<\/b><br><br><b>Rule 277, GFR 2017:<\/b> \u201c(vi) Guarantees shall normally be restricted to the repayment of principal and normal interest component of the loan. Other risks shall not form part of the guarantee. \u2026 (viii) Government guarantees shall not be provided to the private sector. \u2026 (xi) Government of India guarantee will not be given in cases of grants. However, if the donor insists on ensuring performance, the same may be listed as a negotiating condition for getting the grant.\u201d<br><b>Rule 275(3), GFR 2017:<\/b> \u201cPowers to grant Government of India Guarantee, including those on external borrowings, vests with the Budget Division, Department of Economic Affairs (DEA).\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713; 2 \u2717 other risks shall not form part of the guarantee; 3 \u2713; 4 \u2717 guarantees are not given for grants \u2013 donor insistence only makes it a negotiating condition.<br><br><b>Why the other options are wrong:<\/b><br><b>A, C<\/b> \u2717 Include statement 2.<br><b>B<\/b> \u2717 Includes statement 4.\"\r\n  },\r\n  {\r\n    \"id\": 115,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Surplus\/obsolete\/unserviceable goods with assessed residual value more than \u20b94 lakhs shall be disposed of by:<br>1. Any mode as may be determined by the competent authority.<br>2. Public auction.<br>3. Obtaining bids through advertised tender.<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2, and 3\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 2 and 3 only<\/b><br><br><b>Rule 218, GFR 2017 (Modes of Disposal):<\/b> \u201c(i) Surplus or obsolete or unserviceable goods of assessed residual value above [Rupees Four Lakh] should be disposed of by: (a) Obtaining bids through advertised tender or (b) Public auction. (ii) For surplus or obsolete or unserviceable goods with residual value less than [Rupees Four Lakh], the mode of disposal will be determined by the competent authority, keeping in view the necessity to avoid accumulation of such goods and consequential blockage of space and, also, deterioration in value of goods to be disposed of.\u201d<br><br><b>Why this is correct:<\/b> Above the threshold, disposal must be by advertised tender (3) or public auction (2). A mode determined by the competent authority (1) applies only below the threshold.<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Include statement 1.<br><br><b>Note:<\/b> When this question was set (2021-22) the threshold was \u20b92 lakh; the stem has been updated to the current \u20b94 lakh (DoE OM dated 10.07.2024).\"\r\n  },\r\n  {\r\n    \"id\": 116,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"The decision to grant exemption from the mandatory e-publishing requirement where confidentiality is required for reasons of National security is to be approved by:\",\r\n    \"options\": [\r\n      \"Secretary of the Ministry\/Department only\",\r\n      \"Financial Advisor of the Ministry\/Department only\",\r\n      \"Any Gazetted Officer of the Ministry\/Department\",\r\n      \"Secretary of the Ministry\/Department with the concurrence of the concerned Financial Advisor\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Secretary of the Ministry\/Department with the concurrence of the concerned Financial Advisor<\/b><br><br><b>Rule 159(ii), GFR 2017 (E-Publishing):<\/b> \u201cIndividual cases where confidentiality is required, for reasons of national security, would be exempted from the mandatory e-publishing requirement. The decision to exempt any case on the said grounds should be approved by the Secretary of the Ministry\/ Department with the concurrence of the concerned Financial Advisor.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B<\/b> \u2717 Both the Secretary\u2019s approval and the FA\u2019s concurrence are needed.<br><b>C<\/b> \u2717 Not the prescribed authority.\"\r\n  },\r\n  {\r\n    \"id\": 117,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"In the context of GFR, 2017, consider the following statements regarding principles to be observed while entering into contracts:<br>1. Contract documents, where necessary, should be executed within 30 days of the issue of the letter of acceptance.<br>2. Price variation clause can be provided only in long-term contracts where the delivery period extends beyond 15 months.<br>3. No claim for payment from the contractor shall be entertained after the lapse of three years of arising of the claim.<br>4. Contracts should include provision for payment of all applicable taxes by the contractor or supplier.<br>Which of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1, 3, and 4 only\",\r\n      \"3 and 4 only\",\r\n      \"1 and 4 only\",\r\n      \"2, 3, and 4 only\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 3 and 4 only<\/b><br><br><b>Rule 225(vi), GFR 2017:<\/b> \u201cContract document, where necessary, should be executed within 21 days of the issue of letter of acceptance. Non-fulfilment of this condition of executing a contract by the Contractor or Supplier would constitute sufficient ground for annulment of the award and forfeiture of Earnest Money Deposit.\u201d<br><b>Rule 225(viii)(a):<\/b> \u201cPrice Variation Clause can be provided only in long-term contracts, where the delivery period extends beyond 18 months. In short-term contracts firm and fixed prices should be provided for. Where a price variation clause is provided, the price agreed upon should specify the base level viz, the month and year to which the price is linked, to enable variations being calculated with reference to the price levels prevailing in that month and year.\u201d<br><b>Rule 225(ix):<\/b> \u201cContracts should include provision for payment of all applicable taxes by the contractor or supplier.\u201d<br><b>Rule 225(xix):<\/b> \u201cNo claim for the payment from contractor shall be entertained after the lapse of three years of arising of the claim.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2717 21 days, not 30; 2 \u2717 beyond 18 months, not 15; 3 \u2713; 4 \u2713.<br><br><b>Why the other options are wrong:<\/b><br><b>A, C<\/b> \u2717 Include statement 1.<br><b>D<\/b> \u2717 Includes statement 2.\"\r\n  },\r\n  {\r\n    \"id\": 118,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"A doubt in the interpretation of any of the provisions of the General Financial Rules is required to be referred to which one of the following authorities for a decision?\",\r\n    \"options\": [\r\n      \"The Secretary of the concerned Ministry\",\r\n      \"The Comptroller and Auditor General of India\",\r\n      \"The Ministry of Finance\",\r\n      \"The Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 The Ministry of Finance<\/b><br><br><b>Rule 5, GFR 2017 (Removal of Doubts):<\/b> \u201cWhere a doubt arises as to the interpretation of any of the provisions of these Rules, the matter shall be referred to the Ministry of Finance for decision.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Neither the Secretary of the Ministry, the CAG nor the CGA is the authority for interpreting the GFRs.\"\r\n  },\r\n  {\r\n    \"id\": 119,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"No claim for payment from the contractor shall be entertained after the lapse of how many years of arising of the claim?\",\r\n    \"options\": [\r\n      \"1 year\",\r\n      \"1-5 years\",\r\n      \"2 years\",\r\n      \"3 years\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 3 years<\/b><br><br><b>Rule 225(xix), GFR 2017:<\/b> \u201cNo claim for the payment from contractor shall be entertained after the lapse of three years of arising of the claim.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 The limit is three years.\"\r\n  },\r\n  {\r\n    \"id\": 120,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"An advance payment to a Government Pleader in connection with lawsuits to which the Government is a party may be made up to a maximum limit of:\",\r\n    \"options\": [\r\n      \"No advance payment is permissible\",\r\n      \"\u20b925,000 at a time\",\r\n      \"\u20b950,000 at a time\",\r\n      \"\u20b925,000 against a bank guarantee\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 \u20b925,000 at a time<\/b><br><br><b>Rule 324, GFR 2017:<\/b> \u201cThe 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 the maximum limit of Rupees twenty-five thousand at a time. The amount so advanced should be adjusted at the time of settlement of Counsel\u2019s fee bills.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 An advance is permissible.<br><b>C<\/b> \u2717 The limit is \u20b925,000.<br><b>D<\/b> \u2717 No bank-guarantee condition is prescribed.\"\r\n  },\r\n  {\r\n    \"id\": 121,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"ANNEXURE\/Appendices\",\r\n    \"question\": \"Which of the following items can be categorized under the head 'Capital Receipts'?<br>1. Internal Debt (Market Loan, Treasury Bills)<br>2. Central taxes, duties, and cesses administered by the Central Board of Direct Taxes<br>3. Disinvestment receipts<br>4. Repayment of loans and advances made by the Central Government<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 and 4 only\",\r\n      \"1, 2, 3, and 4\",\r\n      \"1, 3, and 4 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 1, 3 and 4 only<\/b><br><br><b>Appendix 2, GFR 2017 (Procedure for preparation of detailed estimates of receipts), para 2:<\/b> \u201cCapital Receipts. These comprise (i) Internal debt (market loan, treasury bills, etc.); (ii) External debt; (iii) Repayment of loans and advances made by the Central Government; (iv) Disinvestment Receipts (v) Other Liabilities.\u201d Para 1 lists \u201cCentral taxes, duties and cesses administered by the Central Board of Direct Taxes and the Central Board of Excise and Customs\u201d and \u201clocal taxes and duties \u2026 in relation to the Union Territories without Legislature\u201d as <i>revenue<\/i> receipts.<br><br><b>Why this is correct:<\/b> Central taxes administered by CBDT (2) are revenue receipts.<br><br><b>Why the other options are wrong:<\/b><br><b>A, D<\/b> \u2717 Incomplete.<br><b>B<\/b> \u2717 Includes item 2.\"\r\n  },\r\n  {\r\n    \"id\": 122,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"What is the period of validity of a 'Performance Security' beyond the date of completion of all contractual obligations?\",\r\n    \"options\": [\r\n      \"45 days, including completion warranty obligations\",\r\n      \"45 days, excluding completion warranty obligations\",\r\n      \"60 days, excluding completion warranty obligations\",\r\n      \"60 days, including completion warranty obligations\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 60 days, including completion warranty obligations<\/b><br><br><b>Rule 171(ii), GFR 2017:<\/b> \u201cPerformance Security should remain valid for a period of sixty days beyond the date of completion of all contractual obligations of the supplier including warranty obligations.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B<\/b> \u2717 45 days is the validity of bid security beyond bid validity [Rule 170(i)].<br><b>C<\/b> \u2717 Warranty obligations are included.\"\r\n  },\r\n  {\r\n    \"id\": 123,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"A Force Majeure (FM) clause is normally incorporated in a contract for the supply of goods and services, which, when invoked, frees both the parties from the contractual liability or obligation. Which of the following are the extraordinary events or circumstances for which a party can invoke FM clause?<br>1. War<br>2. Riots<br>3. Seasonal rain<br>4. Strike<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1, 2, and 4 only\",\r\n      \"1, 2, and 3 only\",\r\n      \"1, 2, 3, and 4\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 1, 2 and 4 only<\/b><br><br><b>DoE OM No. F.18\/4\/2020-PPD dated 19.02.2020 (Force Majeure clause), reflected in the Manual for Procurement of Goods:<\/b> a Force Majeure means extraordinary events or circumstances beyond human control such as an act of God (like a natural calamity) or events such as a war, strike, riots, crime \u2013 but not including negligence or wrong-doing, predictable\/seasonal rain and any other events specifically excluded in the clause. An FM clause, when invoked, frees both parties from contractual liability or obligation. (GFR Rule 225(xv) allows extension of delivery dates where \u201cevents constituting force majeure, as provided in the contract, have occurred\u201d.)<br><br><b>Why this is correct:<\/b> War (1), riots (2) and strike (4) are FM events; seasonal rain (3) is predictable and is excluded.<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Omits strike.<br><b>C, D<\/b> \u2717 Include seasonal rain.\"\r\n  },\r\n  {\r\n    \"id\": 194,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Consider the following statements regarding financial sanctions:<br>1. Residuary Financial Powers have been laid down in the 'Delegation of Financial Powers Rules'<br>2. The expenditure from public money is guided by the standards of financial propriety indicated in Rule 21 of General Financial Rules (GFR)<br>3. All financial sanctions issued by a Department of the Central Government should be addressed to the Account Officer concerned if any payment is to be made on the authority of such sanctions<br>4. Copies of sanction related to creation of posts are required to be endorsed to the Audit Officer<br>Which of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"2, 3 and 4 only\",\r\n      \"1 and 4 only\",\r\n      \"2 and 3 only\",\r\n      \"2 and 4 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 2 and 3 only<\/b><br><br><b>Rule 23, GFR 2017:<\/b> \u201cThe financial powers of the Government have been delegated to various subordinate authorities vide Delegation of Financial Powers Rules\u2026 The financial powers of the Government, which have not been delegated to a subordinate authority, shall vest in the Finance Ministry.\u201d<br><b>Rule 21:<\/b> standards of financial propriety.<br><b>Rule 29(i):<\/b> \u201cAll financial sanctions issued by a Department of the Central Government which relate to a matter concerning the Department proper and on the basis of which payment is to be made or authorized by the Accounts Officer, should be addressed to him.\u201d<br><b>Rule 29(xi), GFR 2017:<\/b> \u201cCopies of all sanctions or orders other than the following types should be endorsed to the Audit Officers: \u2013 (a) Sanctions relating to grant to advances to Central Government employees. (b) Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers. (c) All sanctions relating to creation or continuation or abolition of posts. (d) Sanctions for handing over charge and taking over charge, etc. \u2026\u201d<br><br><b>Why this is correct:<\/b> 1 \u2717 DFPR lay down the <i>delegated<\/i> powers; residuary (undelegated) powers vest in the Finance Ministry (Rule 23); 2 \u2713; 3 \u2713; 4 \u2717 sanctions for creation of posts are exempted from endorsement [Rule 29(xi)(c)].<br><br><b>Why the other options are wrong:<\/b><br><b>A, D<\/b> \u2717 Include statement 4.<br><b>B<\/b> \u2717 Includes statements 1 and 4.\"\r\n  },\r\n  {\r\n    \"id\": 195,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"A financial sanction issued by one of the Departments of the Central Government did not mention the period for which it was valid. In the circumstances, which one of the following statements shall be valid?\",\r\n    \"options\": [\r\n      \"It will lapse if full or part payment is not made during 12 months from the date of issue\",\r\n      \"The sanction is defective and cannot be acted upon\",\r\n      \"It will lapse on expiry of the financial year in which it is issued\",\r\n      \"It will remain valid till it is acted upon or specifically cancelled\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 It will lapse if full or part payment is not made during 12 months from the date of issue<\/b><br><br><b>Rule 30, GFR 2017 (Lapse of Sanctions):<\/b> \u201cA sanction for any fresh charge shall, unless it is specifically renewed, lapse if no payment in whole or in part has been made during a period of twelve months from the date of issue of such sanction. Provided that \u2013 (i) when the period of currency of the sanction is prescribed in the departmental regulations or is specified in the sanction itself, it shall lapse on the expiry of such periods; \u2026 (iii) in the case of purchase of stores, a sanction shall not lapse, if tenders have been accepted \u2026 within the period of one year of the date of issue of that sanction, even if the actual payment in whole or in part has not been made during the said period.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 The sanction is valid; Rule 30 supplies the period.<br><b>C<\/b> \u2717 Lapse at the close of the financial year applies only where the sanction specifies that budget [proviso (ii)].<br><b>D<\/b> \u2717 An unrenewed sanction lapses after twelve months without payment.\"\r\n  },\r\n  {\r\n    \"id\": 196,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Transactions in Government accounts are classified into the following heads: Major Head - Minor Head - Sub-Head - Detailed Head - Object Head. In this context, which one of the following is the correct order that each of these heads represents?\",\r\n    \"options\": [\r\n      \"Programmes - Functions - Schemes - Economic nature of expenditure - Sub-scheme\",\r\n      \"Schemes - Sub-scheme - Functions - Economic nature of expenditure - Programmes\",\r\n      \"Functions - Programmes - Schemes - Sub-scheme - Economic nature of expenditure\",\r\n      \"Programmes - Schemes - Sub-scheme - Economic nature of expenditure - Functions\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Functions - Programmes - Schemes - Sub-scheme - Economic nature of expenditure<\/b><br><br><b>Rule 78, GFR 2017:<\/b> \u201cMajor Heads (comprising Sub-Major Heads wherever necessary) are divided into Minor Heads. Minor Heads may have a number of subordinate heads, generally known as Sub Heads. The Sub Heads are further divided into Detailed Heads followed by Object Heads. The Major Heads of account \u2026 generally correspond to functions of Government, while the Minor Heads identify the programmes undertaken to achieve the objectives of the functions represented by the Major Head. The Sub Head represents schemes, the Detailed Head denotes sub scheme and Object Head represent the primary unit of appropriation showing the economic nature of expenditure\u2026 The above six tiers are represented by a unique 15-digit numeric code.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 Wrong order.\"\r\n  },\r\n  {\r\n    \"id\": 197,\r\n    \"year\": \"2021-22\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which of the following authority\/authorities is\/are vested with the powers to open a new Head of account?\",\r\n    \"options\": [\r\n      \"The Secretary of the Ministry\/Department concerned on the advice of the Financial Advisor\",\r\n      \"The Comptroller and Auditor General of India (CAG) only\",\r\n      \"The Secretary of the concerned Ministry only\",\r\n      \"The Ministry of Finance on the advice of the CAG\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 The Ministry of Finance on the advice of the CAG<\/b><br><br><b>Rule 79, GFR 2017 (Authority to open a new Head of Account):<\/b> \u201cThe List of Major and Minor Heads of Accounts of Union and States is maintained by the Ministry of Finance (Department of Expenditure \u2013 Controller General of Accounts) which is authorised to open a new head of account on the advice of the Comptroller and Auditor General of India under the powers flowing from Article 150 of the Constitution.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C<\/b> \u2717 Ministries may open only Sub-Heads and Detailed Heads, in consultation with the Budget Division.<br><b>B<\/b> \u2717 The CAG advises; the Ministry of Finance opens the head.\"\r\n  },\r\n    \/\/2023\r\n  {\r\n    \"id\": 124,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"Loans, owing to their irrecoverability or otherwise, may be written off by a competent authority after prior approval of which authority?\",\r\n    \"options\": [\r\n      \"Principal Account Officer\",\r\n      \"Audit Officer\",\r\n      \"Comptroller and Auditor General of India\",\r\n      \"Ministry of Finance\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Ministry of Finance<\/b><br><br><b>Rule 259, GFR 2017 (Irrecoverable Loans):<\/b> \u201cA competent authority, after prior approval of the Ministry of Finance may remit or write off any loans owing to their irrecoverability or otherwise.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Prior approval of the Ministry of Finance is required.\"\r\n  },\r\n  {\r\n    \"id\": 125,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In terms of the GFR, 2017, the value of Performance Security in the case of procurement of goods to be obtained from the successful bidder who is awarded the contract is:\",\r\n    \"options\": [\r\n      \"5 - 10% of the contract value\",\r\n      \"3 - 10% of the contract value\",\r\n      \"2 - 5% of the contract value\",\r\n      \"3 - 5% of the contract value\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 3 - 5% of the contract value<\/b><br><br><b>Rule 171(i), GFR 2017 (Performance Security):<\/b> \u201cTo ensure due performance of the contract, Performance Security is to be obtained from the successful bidder awarded the contract. \u2026 Performance Security, [in respect of procurement only of Goods\/ Consultancy Services\/ Non-Consultancy Services, should be for an amount of three to five per cent (3-5%)] of the value of the contract as specified in the bid documents.\u201d Footnote: \u201cAmount of performance security plus security deposit\/ retention money for procurement of works will continue to be 3% to 10%.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 5\u201310% was the original GFR 2017 figure.<br><b>B<\/b> \u2717 3\u201310% (OM dated 03.04.2023) now applies only to works (performance security plus security deposit).<br><b>C<\/b> \u2717 2\u20135% is the range for bid security [Rule 170(i)].<br><br><b>Note:<\/b> Amendment history: 5\u201310% \u2192 3\u201310% (DoE OM No. 1\/2\/2023-PPD dated 03.04.2023, in force on the LDCE-2023 date, when the answer was B) \u2192 3\u20135% for goods\/consultancy\/non-consultancy (DoE OM No. F.1\/2\/2023-PPD, issued 29.12.2023; footnoted in the GFR compilation as dated 01.01.2024). Option (d) revised on this platform to the current rule.\"\r\n  },\r\n  {\r\n    \"id\": 126,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In terms of the provisions of the GFR, 2017, ordinarily, no Global Tender Enquiry (GTE) shall be invited for tenders up to:\",\r\n    \"options\": [\r\n      \"\u20b920 crores\",\r\n      \"\u20b950 crores\",\r\n      \"\u20b9100 crores\",\r\n      \"\u20b9200 crores\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 \u20b9200 crores<\/b><br><br><b>Rule 161(iv)(b), GFR 2017 (Global Tender Enquiry):<\/b> \u201cNo Global Tender Enquiry (GTE), however shall be invited for tenders up to Rs 200 crore or such limit as may be prescribed by the Department of Expenditure from time to time. Provided that for tenders below such limit, in exceptional cases, where the Ministry or Department feels that there are special reasons for GTE, it may record its detailed justification and seek prior approval for relaxation to the above rule from the Competent Authority specified by the Department of Expenditure.\u201d [inserted vide DoE OM No. F.12\/17\/2019-PPD dated 15.05.2020]<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 The limit is \u20b9200 crore.\"\r\n  },\r\n  {\r\n    \"id\": 127,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"In the context of modes of disposal, what is the threshold assessed residual value of surplus goods above which they should be disposed of either by obtaining bids through advertised tender or public auction?\",\r\n    \"options\": [\r\n      \"\u20b925,000\",\r\n      \"\u20b950,000\",\r\n      \"\u20b94,00,000\",\r\n      \"\u20b92,50,000\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 \u20b94,00,000<\/b><br><br><b>Rule 218, GFR 2017 (Modes of Disposal):<\/b> \u201c(i) Surplus or obsolete or unserviceable goods of assessed residual value above [Rupees Four Lakh] should be disposed of by: (a) Obtaining bids through advertised tender or (b) Public auction. (ii) For surplus or obsolete or unserviceable goods with residual value less than [Rupees Four Lakh], the mode of disposal will be determined by the competent authority, keeping in view the necessity to avoid accumulation of such goods and consequential blockage of space and, also, deterioration in value of goods to be disposed of.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>D<\/b> \u2717 \u20b92,50,000 is not the threshold (\u20b92,00,000 applied before 10.07.2024).<br><b>A, B<\/b> \u2717 Not the threshold.<br><br><b>Note:<\/b> The threshold was \u20b92 lakh until DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024 raised it to \u20b94 lakh; the figure in this question has been updated on this platform.<br><br><b>As printed in the UPSC paper:<\/b> option (c) was \u20b92,00,000 \u2013 the threshold on the exam date (09.12.2023), which was the answer then.\"\r\n  },\r\n  {\r\n    \"id\": 128,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"The rejection of all bids is justified in which of the following situations?<br>1. Effective competition is lacking<br>2. All bids are not substantially responsive to the requirements of procurement documents<br>3. The bids' prices are substantially higher than the updated cost estimate or available budget<br>4. Only one of the technical proposals meets the minimum technical qualifying score<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 4 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 1, 2 and 3<\/b><br><br><b>Rule 173(xix), GFR 2017:<\/b> \u201cRejection of all Bids is justified when a. Effective competition is lacking. b. All Bids and Proposals are not substantially responsive to the requirements of the Procurement Documents. c. The Bids\u2019\/Proposals\u2019 prices are substantially higher that the updated cost estimate or available budget; or d. None of the technical Proposals meets the minimum technical qualifying score.\u201d<br><br><b>Why this is correct:<\/b> 1, 2 and 3 are grounds (a), (b) and (c). Statement 4 is wrong \u2013 rejection is justified when <i>none<\/i> of the technical proposals meets the qualifying score, not when <i>only one<\/i> does.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B<\/b> \u2717 Incomplete.<br><b>C<\/b> \u2717 Includes statement 4.\"\r\n  },\r\n  {\r\n    \"id\": 129,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"\\\"Government Account\\\" means the account relating to:<br>1. The Consolidated Fund<br>2. The Contingency Fund<br>3. The Public Account<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 1, 2 and 3<\/b><br><br><b>Rule 2(xvi), GFR 2017:<\/b> \u201c\u2018Government Account\u2019 means the account relating to the Consolidated Fund, the Contingency Fund and the Public Account; as defined in these rules;\u201d<br><b>Rule 77:<\/b> \u201cThe accounts of Government shall be kept in three parts, Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III).\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Each omits one of the three parts of Government Account.\"\r\n  },\r\n  {\r\n    \"id\": 130,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 5: WORKS\",\r\n    \"question\": \"In the context of GFR, 2017, consider the following statements regarding Works:<br>1. Minor works add capital value to existing assets but do not create new assets.<br>2. A Ministry or Department may, at its discretion, assign original works that are estimated to cost above Rupees thirty lakhs to any Public Works Organization.<br>3. Limited tenders will be called for works costing up to Rupees twenty-five lakh.<br>4. For projects costing Rupees 100 crore or above, the Review Committee constituted by the Administrative Ministry or Department shall have the powers to accept variation within 10% of the approved estimates.<br>Which of the statements given above is\/are correct?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2, 3 and 4 only\",\r\n      \"1 and 4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 1 and 4 only<\/b><br><br><b>Rule 130:<\/b> \u201cMinor works mean works which add capital value to existing assets but do not create new assets.\u201d<br><b>Rule 133(2):<\/b> \u201cA Ministry or Department may, at its discretion, assign repair works estimated to cost above [Rupees Sixty Lakhs] and original\/ minor works of any value to any Public Works Organisation (PWO)\u2026\u201d<br><b>Rule 139(v):<\/b> \u201climited tenders will be called for works costing less than [Rupees Ten lakhs]\u201d<br><b>Rule 141:<\/b> \u201cAfter a project costing Rs. 100 crore or above is approved, the Administrative Ministry or Department will set up a Review Committee consisting of a representative each from the Administrative Ministry, Finance (Internal Finance Wing) and the Executing Agency to review the progress of the work. The Review Committee shall have the powers to accept variation within 10% of the approved estimates. For works costing less than Rs. 100 crores, it will be 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.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713; 2 \u2717 original works of any value may be assigned to a PWO \u2013 the value threshold applies only to repair works; 3 \u2717 limited tenders are for works below \u20b910 lakh (below \u20b95 lakh when this question was set); 4 \u2713.<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Omits statement 4.<br><b>B, D<\/b> \u2717 Include statements 2 and 3.\"\r\n  },\r\n  {\r\n    \"id\": 131,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In the context of GFR, 2017, consider the following statements regarding Limited Tender Enquiry (LTE) for procurement of goods:<br>1. LTE method may be adopted where the estimated value of goods to be procured is up to \u20b950 lakhs.<br>2. Copies of bidding documents should be sent directly to firms which are borne on the list of registered suppliers for the goods in question.<br>3. The number of supplier firms in LTE should be at least three.<br>Which of the statements given above is\/are correct?\",\r\n    \"options\": [\r\n      \"1 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>Correct Answer: B \u2014 1 and 2 only<\/b><br><br><b>Rule 162(i), GFR 2017 (Limited Tender Enquiry):<\/b> \u201cThis method may be adopted when estimated value of the goods to be procured is up to [Rs. 50 lakhs (Rupees Fifty Lakhs)]. Copies of the bidding document should be sent directly by speed post\/registered post\/courier\/ e-mail to firms which are borne on the list of registered suppliers for the goods in question as referred under Rule 150 above. The number of supplier firms in Limited Tender Enquiry should be more than three.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713; 2 \u2713; 3 \u2717 the number of firms should be <i>more than<\/i> three.<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Omits statement 2.<br><b>C, D<\/b> \u2717 Include statement 3.<br><br><b>Note:<\/b> The LTE limit was \u20b925 lakh before DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024; statement 1 of the 2023 question has been updated to \u20b950 lakh. (Scientific Ministries\/Departments: up to \u20b91 crore \u2013 OM dated 05.06.2025.)\"\r\n  },\r\n  {\r\n    \"id\": 133,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"The various classes of contracts and assurances of property, which may be executed by different authorities, are specified in the notifications issued from time to time by:\",\r\n    \"options\": [\r\n      \"Ministry of Finance\",\r\n      \"Ministry of Commerce\",\r\n      \"Ministry of Law and Justice\",\r\n      \"Ministry of Corporate Affairs\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Ministry of Law and Justice<\/b><br><br><b>Rule 224(2), GFR 2017, Note 1:<\/b> \u201cThe various classes of contracts and assurances of property, which may be executed by different authorities, are specified in the Notifications issued by the Ministry of Law from time to time.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The notifications are issued by the Ministry of Law.\"\r\n  },\r\n  {\r\n    \"id\": 134,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Which one of the following types of losses is considered as a loss due to depreciation as per GFR, 2017?\",\r\n    \"options\": [\r\n      \"Losses due to theft or fraud\",\r\n      \"Losses due to normal wear and tear\",\r\n      \"Losses due to damage\",\r\n      \"Losses due to neglect\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Losses due to normal wear and tear<\/b><br><br><b>Rule 223, GFR 2017:<\/b> \u201c(2) Losses due to depreciation: Losses due to depreciation shall be analysed, and recorded under following heads, as applicable: \u2013 (i) Normal fluctuation of market prices; (ii) Normal wear and tear; (iii) Lack of foresight in regulating purchases; and (iv) Negligence after purchase. (3) Losses not due to depreciation: Losses not due to depreciation shall be grouped under the following heads: \u2013 (i) Losses due to theft or fraud; (ii) Losses due to neglect; (iii) Anticipated losses on account of obsolescence of stores or of purchases in excess of requirements; (iv) Losses due to damage, and (v) Losses due to extra ordinary situations under \u2018Force Majeure\u2019 conditions like fire, flood, enemy action, etc.;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Theft\/fraud, damage and neglect are losses <i>not<\/i> due to depreciation [Rule 223(3)].\"\r\n  },\r\n  {\r\n    \"id\": 135,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"In the context of GFR, 2017, consider the following statements regarding the setting up of Autonomous Organizations:<br>1. Stringent criteria should be followed for setting up of new autonomous organizations and the type of activities to be undertaken by them.<br>2. All autonomous organizations should be encouraged to maximize the generation of internal resources and eventually attain self-sufficiency.<br>3. The Ministry or Department may consider creating a Corpus Fund for an Autonomous Body only with the prior concurrence of the Ministry of Finance, irrespective of the source of funds for creating such a corpus.<br>Which of the statements given above are correct?\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 1 and 2 only<\/b><br><br><b>Rule 229, GFR 2017:<\/b> \u201c(iii) Stringent criteria should be followed for setting up of new autonomous organisations and the type of activities to be undertaken by them\u2026 (iv) All autonomous organisations, new or already in existence should be encouraged to maximise generation of internal resources and eventually attain self-sufficiency. (v) The Ministry or Department may consider creating a Corpus Fund for an Autonomous Body only with prior concurrence of Ministry of Finance if the corpus is created out of budgetary allocation. If the corpus is created out of internal accruals of the body, approval of the administrative Ministry must be obtained.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713, 2 \u2713; 3 \u2717 MoF concurrence is needed only if the corpus is created out of budgetary allocation \u2013 not \u201cirrespective of the source\u201d.<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 Include statement 3.\"\r\n  },\r\n  {\r\n    \"id\": 137,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"As per GFR 2017, to safeguard against a bidder's withdrawing or altering its bids during the bid validity period in the case of advertised or limited tender enquiry, Bid Security (also known as Earnest Money) is to be obtained from the bidders except for certain specified categories of bidders. What is the period for which the bid security is normally to remain valid beyond the final bid validity period?\",\r\n    \"options\": [\r\n      \"30 days\",\r\n      \"45 days\",\r\n      \"60 days\",\r\n      \"180 days\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 45 days<\/b><br><br><b>Rule 170(i), GFR 2017 (Bid Security):<\/b> \u201cTo safeguard against a bidder\u2019s withdrawing or altering its bid during the bid validity period in the case of advertised or limited tender enquiry, Bid Security (also known as Earnest Money) is to be obtained from the bidders except Micro and Small Enterprises (MSEs)\u2026 or are registered with the Central Purchase Organisation or the concerned Ministry or Department [or Startups as recognized by DPIIT]. \u2026 Amount of bid security should ordinarily range between two percent to five percent of the estimated value of the goods to be procured. \u2026 The bid security may be accepted in the form of [Insurance Surety Bonds] Account Payee Demand Draft, Fixed Deposit Receipt, Banker\u2019s Cheque or Bank Guarantee [including e-Bank Guarantee] from any of the Commercial Banks or payment online in an acceptable form\u2026 The bid security is normally to remain valid for a period of forty-five days beyond the final bid validity period.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Bid security remains valid for 45 days beyond the final bid validity period (performance security: 60 days beyond completion of all obligations).\"\r\n  },\r\n  {\r\n    \"id\": 138,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"GeM\",\r\n    \"question\": \"In terms of the General Terms and Conditions on Government e-Marketplace (GeM), what is the mandatory minimum discount on the Maximum Retail Price to be offered by the sellers on GeM (unless otherwise specified for offering their products on GeM)?\",\r\n    \"options\": [\r\n      \"5%\",\r\n      \"10%\",\r\n      \"15%\",\r\n      \"25%\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 10%<\/b><br><br><b>General Terms and Conditions on GeM 4.0 (GTC v1.29, 25.03.2026), clause 3(A)(xi):<\/b> \u201cSellers shall offer minimum discount of 10% on the Maximum Retail Price (MRP) mandatorily.\u201d (unless otherwise specified for the product).<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The mandatory minimum discount is 10%.\"\r\n  },\r\n  {\r\n    \"id\": 139,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In the case of procurement of automobiles through Government e-Marketplace (GeM), the ceiling of direct purchase will be:\",\r\n    \"options\": [\r\n      \"No limit\",\r\n      \"5,00,000\",\r\n      \"25,00,000\",\r\n      \"30,00,000\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 No limit<\/b><br><br><b>Rule 149(i), GFR 2017:<\/b> \u201c[Up to (Rs.50,000\/-) through any of the available suppliers on the GeM, meeting the requisite quality, specification and delivery period]. Note: In case of automobiles, procurement under this sub-rule is permitted without any ceiling limit.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>D<\/b> \u2717 \u20b930 lakh was the automobile ceiling under DoE OM No. F.1\/26\/2018-PPD dated 09.08.2021 (replacing \u20b925,000); it no longer applies.<br><b>B, C<\/b> \u2717 Never the automobile direct-purchase ceiling.<br><br><b>As printed in the UPSC paper:<\/b> options were (a) \u20b925,000 (b) \u20b95,00,000 (c) \u20b925,00,000 (d) \u20b930,00,000. Under DoE OM dated 09.08.2021 the automobile ceiling was \u20b930 lakh, option (d). Option (a) has been changed to \u201cNo limit\u201d to reflect the current Rule 149(i).\"\r\n  },\r\n  {\r\n    \"id\": 140,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"In terms of the GFR, 2017, which one of the following is a device intended to facilitate the Designated Officer thereof to credit receipts into and effect withdrawals directly from the account, subject to an overall check being exercised by the bank in which the account is authorised to be opened?\",\r\n    \"options\": [\r\n      \"Proforma Account\",\r\n      \"Personal Deposit Account\",\r\n      \"Appropriation Account\",\r\n      \"Current Account\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Personal Deposit Account<\/b><br><br><b>Rule 96, GFR 2017 (Personal Deposit Account):<\/b> \u201cPersonal Deposit Account is a device intended to facilitate the Designated Officer thereof to credit receipts into and effect withdrawals directly from the account, subject to an overall check being exercised by the bank in which the account is authorised to be opened. The Designated Officer shall ensure (with the help of a personal ledger account to be maintained by the bank for the purpose) that no withdrawal will result in a minus balance therein.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Proforma accounts are subsidiary commercial accounts of departmental undertakings (Rules 92-95).<br><b>C<\/b> \u2717 Appropriation Accounts compare expenditure with grants (Rule 88).<br><b>D<\/b> \u2717 Not a GFR device.\"\r\n  },\r\n  {\r\n    \"id\": 141,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"In terms of the provisions of the GFR 2017, what is the value beyond which all losses of Government property due to suspected fire, theft, fraud, etc., shall be invariably reported to the Police for investigation as early as possible?\",\r\n    \"options\": [\r\n      \"10,000\",\r\n      \"25,000\",\r\n      \"50,000\",\r\n      \"1,00,000\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 \u20b950,000<\/b><br><br><b>Rule 34, GFR 2017 (Loss of Government Property due to fire, theft, fraud):<\/b> \u201cAll losses above the value of Rupees Fifty thousand due to suspected fire, theft, fraud, etc., shall be invariably reported to the Police for investigation as early as possible.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The prescribed value is \u20b950,000.\"\r\n  },\r\n  {\r\n    \"id\": 142,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Consider the following statements in the context of guidelines on debarment of firms from bidding by a single Ministry\/Department:<br>1. The Ministry\/Department will maintain a list of debarred firms, which will also be displayed on its website.<br>2. Debarment is an executive function and should not be allocated to the Vigilance Department.<br>3. It shall be circulated to other Ministries\/Departments.<br>4. The Secretary of the Ministry\/Department may nominate an officer at the rank of Director as competent authority to debar the firms.<br>Which of the statement(s) given above is\/are not correct?\",\r\n    \"options\": [\r\n      \"4 only\",\r\n      \"1 and 2 only\",\r\n      \"3 and 4 only\",\r\n      \"2 and 4 only\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 3 and 4 only<\/b><br><br><b>DoE OM No. F.1\/20\/2018-PPD dated 02.11.2021 \u2013 <i>Guidelines on Debarment of firms from Bidding<\/i>:<\/b> for debarment by a Ministry\/Department \u2013 the Ministry\/Department \u201cwill maintain such list which will also be displayed on their website\u201d [also Rule 151(iii)]; \u201cIt shall not be circulated to other Ministries\/ Departments\u201d; \u201cSecretary of Ministry\/Department may nominate an officer at the rank of Joint Secretary\/Additional Secretary as competent authority to debar the firms\u201d; and \u201cDebarment is an executive function and should not be allocated to Vigilance Department.\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713 and 2 \u2713 are correct. 3 \u2717 the list is not circulated to other Ministries; 4 \u2717 the officer must be of Joint Secretary\/Additional Secretary rank, not Director.<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Omits statement 3.<br><b>B<\/b> \u2717 Statements 1 and 2 are correct.<br><b>D<\/b> \u2717 Statement 2 is correct; statement 3 is omitted.\"\r\n  },\r\n  {\r\n    \"id\": 143,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In the Quality and Cost-Based Selection (QCBS) used for procurement of consultancy services, where the quality of consultation is of prime concern, the weightage of the technical parameters (i.e., non-financial parameters) in no case should exceed:\",\r\n    \"options\": [\r\n      \"30%\",\r\n      \"70%\",\r\n      \"20%\",\r\n      \"80%\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 80%<\/b><br><br><b>Rule 192, GFR 2017 (Quality and Cost Based Selection):<\/b> \u201cQCBS may be used for Procurement of consultancy services, where quality of consultancy is of prime concern. \u2026 (iv) The weight age of the technical parameters i.e. non- financial parameters in no case should exceed 80 percent.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 30% is the cap for works and non-consultancy services (DoE guidelines 29.10.2021).<br><b>B, C<\/b> \u2717 Not the cap.\"\r\n  },\r\n  {\r\n    \"id\": 198,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Which of the following statements are correct?<br>1. A subordinate non-Gazetted Officer can be authorized by a Head of Office to incur contingent and miscellaneous expenditure on his\/her behalf<br>2. All financial sanctions need not indicate the details of budget head from which the expenditure is to be met<br>3. As a general rule, sanction for any fresh charge shall lapse if no payment in whole or part has been made during a period of 12 months from the date of issue<br>4. A sanction for the purchase of stores shall not lapse, if tenders have been accepted within the period of one year of the date of issue of that sanction<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 and 4 only\",\r\n      \"3 and 4 only\",\r\n      \"2, 3 and 4\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 3 and 4 only<\/b><br><br><b>Rule 25(1), GFR 2017:<\/b> \u201cAll sanctions to the expenditure shall indicate the details of the provisions in the relevant grant or appropriation wherefrom such expenditure is to be met.\u201d<br><b>Rule 30, GFR 2017 (Lapse of Sanctions):<\/b> \u201cA sanction for any fresh charge shall, unless it is specifically renewed, lapse if no payment in whole or in part has been made during a period of twelve months from the date of issue of such sanction. Provided that \u2013 (i) when the period of currency of the sanction is prescribed in the departmental regulations or is specified in the sanction itself, it shall lapse on the expiry of such periods; \u2026 (iii) in the case of purchase of stores, a sanction shall not lapse, if tenders have been accepted \u2026 within the period of one year of the date of issue of that sanction, even if the actual payment in whole or in part has not been made during the said period.\u201d<br><br><b>Why this is correct:<\/b> 2 \u2717 every sanction must indicate the budget provision; 3 \u2713 Rule 30; 4 \u2713 proviso (iii) to Rule 30. With 3 and 4 correct and 2 wrong, only option (b) fits; statement 1 does not affect the choice, because every other option either omits statement 3 or includes statement 2. (Rules on incurring contingent expenditure are now in the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022 \u2013 GFR Rule 321.)<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Omits statement 3.<br><b>C, D<\/b> \u2717 Include statement 2.\"\r\n  },\r\n  {\r\n    \"id\": 199,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"A \\\"Controlling Officer\\\" of the Central Government may be entrusted with the responsibility of:\",\r\n    \"options\": [\r\n      \"Drawing bills and making payments\",\r\n      \"Incurring of expenditure and\/or collection of revenues\",\r\n      \"Administering local funds\",\r\n      \"Carrying out Audit\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Incurring of expenditure and\/or collection of revenues<\/b><br><br><b>Rule 2(x), GFR 2017:<\/b> \u201c\u2018Controlling Officer\u2019 means an officer entrusted by a Department of the Central Government with the responsibility of controlling the incurring of expenditure and\/or the collection of revenue. The term shall include a Head of Department and also an Administrator;\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 That is the Drawing and Disbursing Officer [Rule 2(xii)].<br><b>C<\/b> \u2717 Local bodies administer local funds [Rule 2(xix)].<br><b>D<\/b> \u2717 Audit is done by the Audit Officer [Rule 2(iv)].\"\r\n  },\r\n  {\r\n    \"id\": 200,\r\n    \"year\": \"2023\",\r\n    \"chapter\": \"ANNEXURE\/Appendices\",\r\n    \"question\": \"As per GFR 2017, the retention period of cash books maintained by the Drawing and Disbursing Officers under Central Government Account (Receipts and Payments) Rules is:\",\r\n    \"options\": [\r\n      \"3 years\",\r\n      \"5 years\",\r\n      \"10 years\",\r\n      \"15 years\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 10 years<\/b><br><br><b>Appendix 9, GFR 2017 (Destruction of office records connected with accounts), para 2, item 1(ii):<\/b> Cash Books maintained by the Drawing and Disbursing Officers under Central Government Account (Receipts and Payments) Rules, 1983 \u2013 retention period <b>10 years<\/b>.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The prescribed period is 10 years.\"\r\n  },\r\n    \/\/2024\r\n  {\r\n    \"id\": 144,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"The Form in which the accounts of Fixed Assets such as plant, machinery, equipment, furniture, fixtures, etc. are required to be kept is:\",\r\n    \"options\": [\r\n      \"Form GFR 24\",\r\n      \"Form GFR 23\",\r\n      \"Form GFR 22\",\r\n      \"Form GFR 18\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Form GFR 22<\/b><br><br><b>Rule 211(ii), GFR 2017 (Lists and Accounts):<\/b> \u201cSeparate accounts shall be kept for (a) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22. (b) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23. (c) Library books in the Form GFR 18 (d) Assets of historical\/artistic value held by museum\/government departments in the Form GFR-24.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 GFR-24 \u2013 assets of historical\/artistic value.<br><b>B<\/b> \u2717 GFR-23 \u2013 consumables.<br><b>D<\/b> \u2717 GFR 18 \u2013 library books.\"\r\n  },\r\n  {\r\n    \"id\": 145,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"GeM\",\r\n    \"question\": \"In the event of the seller failing to deliver any or all the Goods within the original\/re-fixed delivery period(s) specified in the contract, what would be the rate at which the buyer will be entitled to deduct\/recover the Liquidated Damages for the delay, unless covered under the 'Force Majeure' conditions?\",\r\n    \"options\": [\r\n      \"0\u00b75% of the contract value of delayed quantity per week or part thereof subject to a maximum of 5% (10% in case of inordinate delay)\",\r\n      \"1% of the contract value of delayed quantity per week or part thereof subject to a maximum of 10%\",\r\n      \"0\u00b775% of the contract value of delayed quantity per week or part thereof subject to a maximum of 5%\",\r\n      \"2% of the contract value of delayed quantity per week or part thereof subject to a maximum of 10%\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 0.5% of the contract value of delayed quantity per week or part thereof, subject to a maximum of 5% (10% for inordinate delay)<\/b><br><br><b>General Terms and Conditions on GeM 4.0 (GTC v1.29, 25.03.2026), clause 15(iii) \u2013 Liquidated Damages:<\/b> if the seller fails to deliver any or all of the goods within the original\/re-fixed delivery period(s), the buyer may recover liquidated damages, unless covered by Force Majeure, \u201c@ 0.5% of the contract value of delayed quantity per week or part of the week of delayed period\u201d, \u201cnot exceeding 5% of the total contract value\u201d. Where the delay is inordinate (inexcusable and more than one-fourth of the completion period), the maximum deduction is \u201c10% of the total contract value\u201d.<br><b>GFR Rule 225(xvi):<\/b> \u201cAll contracts shall contain a provision for recovery of liquidated damages for defaults on the part of the contractor.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 The GeM rate is 0.5% per week, not 1%, 0.75% or 2%.<br><br><b>Note:<\/b> When this question was set (LDCE-2024) the GeM terms (v1.12) capped LD at 10% of the contract value of the delayed quantity, and option (a) read \u201c\u2026subject to a maximum of 10%\u201d. The cap was later revised; option (a) has been updated on this platform to the current GTC.\"\r\n  },\r\n  {\r\n    \"id\": 146,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"Which one of the following GFR Formats is to be used for submission of Utilization Certificate by the State Governments, when Central Grants are given to State Governments for implementation of Central Scheme?\",\r\n    \"options\": [\r\n      \"Form GFR 12-A\",\r\n      \"Form GFR 12-B\",\r\n      \"Form GFR 12-C\",\r\n      \"Form GFR 14\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Form GFR 12-C<\/b><br><br><b>Rule 239, GFR 2017:<\/b> \u201cWhen Central Grants are given to State Governments for implementation of Central Scheme, Utilization Certificate in format GFR 12-C may be submitted by the State Government in respect of the Scheme. The UC should be counter-signed by the Administrative Secretary of the Division regulating the Scheme \/ Finance Secretary.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 GFR 12-A \u2013 UC for autonomous bodies\/grantee organisations [Rule 238(1)].<br><b>B<\/b> \u2717 GFR 12-B \u2013 UC for loans [Rule 256(2)].<br><b>D<\/b> \u2717 GFR 14 \u2013 Security Bond [Rule 306(3)].\"\r\n  },\r\n  {\r\n    \"id\": 147,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"Which one of the following is the first charge on arbitral award payments made into a designated Escrow Account?\",\r\n    \"options\": [\r\n      \"Contractor's dues\",\r\n      \"Completion of the project\",\r\n      \"Lender's dues\",\r\n      \"Completion of other projects of the same Ministry\/Department\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Lender\u2019s dues<\/b><br><br><b>Rule 227A, GFR 2017 (Arbitration Awards):<\/b> \u201c(i) In cases where the Ministry\/ Department has challenged an arbitral award and, as a result, the amount of the arbitral award has not been paid, 75% of the arbitral award (which may include interest up to date of the award) shall be paid by the Ministry\/ Department to the contractor\/ concessionaire against a Bank Guarantee (BG). The BG shall only be for the said 75% of the arbitral award as above and not for the interest which may become payable to the Ministry\/ Department should the subsequent court order require refund of the said amount. (ii) The payment may be made into a designated Escrow Account with the stipulation that the proceeds will be used first, for payment of lenders\u2019 dues, second, for completion of the project and then for completion of other projects of the same Ministry\/ Department as mutually agreed\/ decided.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, D<\/b> \u2717 Completion of the project and of other projects come second and third.<br><b>A<\/b> \u2717 Only the balance may be used by the contractor, with prior approval.\"\r\n  },\r\n  {\r\n    \"id\": 148,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 1: INTRODUCTION\",\r\n    \"question\": \"Departmental regulations having financial character\/bearing necessarily require the approval of:\",\r\n    \"options\": [\r\n      \"The Comptroller and Auditor General of India only\",\r\n      \"The Ministry of Finance only\",\r\n      \"Both the Comptroller and Auditor General of India and Ministry of Finance\",\r\n      \"The Controller General of Accounts\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 The Ministry of Finance only<\/b><br><br><b>Rule 4, GFR 2017 (Departmental Regulations of financial character):<\/b> \u201cAll Departmental regulations, in so far as they embody orders or instructions of a financial character or have important financial bearing, must invariably be made by, or with the approval of the Ministry of Finance.\u201d<br><b>Rule 6(ii):<\/b> \u201cThe systems and procedures established by these Rules may be modified by any other authority only with the express approval of the Ministry of Finance.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C<\/b> \u2717 The CAG\u2019s approval is not required for departmental regulations under Rule 4.<br><b>D<\/b> \u2717 The CGA is not the approving authority.\"\r\n  },\r\n  {\r\n    \"id\": 149,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which one of the following is not a Consultancy Service as per the General Financial Rules, 2017?\",\r\n    \"options\": [\r\n      \"Management Consultancy Service\",\r\n      \"Feasibility Studies\",\r\n      \"Finance, Accounting and Taxation Services\",\r\n      \"Satellite Imagery\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Satellite Imagery<\/b><br><br><b>Rule 197, GFR 2017:<\/b> \u201c\u2018Non-Consulting Service\u2019 means any subject matter of procurement \u2026 and includes maintenance, hiring of vehicle, outsourcing of building facilities management, security, photocopier service, janitor, office errand services, drilling, aerial photography, satellite imagery, mapping etc.\u201d<br><b>Note to Rule 177:<\/b> consulting services include \u201cmanagement consultants, \u2026 feasibility studies, project management, engineering services, finance, accounting and taxation services, training and development etc.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 All are listed as consulting services in the Note to Rule 177.\"\r\n  },\r\n  {\r\n    \"id\": 150,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"As per General Financial Rules, 2017, the date by which the approved and authenticated annual accounts are required to be made available by an Autonomous Body to the Audit Office concerned is:\",\r\n    \"options\": [\r\n      \"31st March\",\r\n      \"30th June\",\r\n      \"31st October\",\r\n      \"31st December\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 30th June<\/b><br><br><b>Rule 237, GFR 2017 (Time Schedule for submission of annual accounts):<\/b> \u201c(i) Approved and authenticated annual accounts to be made available by the Autonomous Body to the concerned Audit Office and commencement of audit of annual accounts-30th June (ii) Issue of the final SAR in English version with audit certificate to Autonomous Body\/ Government concerned-31st October (iii) Submission of the Annual Report and Audited Accounts to the Nodal for it to be laid on the Table of the Parliament-31st December\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>C<\/b> \u2717 31st October \u2013 issue of final SAR.<br><b>D<\/b> \u2717 31st December \u2013 submission to the nodal Ministry for laying.<br><b>A<\/b> \u2717 Not prescribed.\"\r\n  },\r\n  {\r\n    \"id\": 151,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"The provisions in the General Financial Rules, 2017, that in case a Purchase Committee is constituted to purchase or recommend the procurement, no member of the Purchase Committee should be reporting directly to any other member of such Committee in case estimated value of procurement exceeds \u20b9 50 Lakhs, are intended to ensure:<br>1. Transparency<br>2. Competition<br>3. Fairness<br>4. Elimination of arbitrariness in procurement process<br>Select the correct answer using the code given below:\",\r\n    \"options\": [\r\n      \"1 and 2 only\",\r\n      \"1 and 4 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>Correct Answer: D \u2014 1, 2, 3 and 4<\/b><br><br><b>Rule 173, GFR 2017 \u2013 \u201cTransparency, competition, fairness and elimination of arbitrariness in the procurement process\u201d:<\/b> \u201cAll government purchases should be made in a transparent, competitive and fair manner, to secure best value for money. \u2026 Some of the measures for ensuring the above are as follows: \u2026 (xxii) In case a purchase Committee is constituted to purchase or recommend the procurement, no member of the purchase Committee should be reporting directly to any other member of such Committee in case estimated value of procurement exceeds [Rs. 50 lakhs].\u201d<br><br><b>Why this is correct:<\/b> The provision is one of the measures listed under Rule 173, whose heading names all four objectives.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Each omits an objective named in the rule.<br><br><b>Note:<\/b> The \u20b950 lakh figure was \u20b925 lakh before DoE OM dated 10.07.2024.\"\r\n  },\r\n  {\r\n    \"id\": 152,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"Consider the following nature of the sanctions\/orders in terms of General Financial Rules, 2017:<br>1. Sanctions relating to creation or continuation or abolition of posts<br>2. Sanctions of contingent expenditure incurred under the powers of the Head of Offices<br>3. Sanctions relating to grant of advances to Central Government employees<br>4. Orders issued by a Department of a Union Territory Government where Audit and Accounts have been separated<br>Copies of which of the sanction(s)\/order(s) indicated above are required to be endorsed to the Audit Officers concerned?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"1, 2 and 3 only\",\r\n      \"4 only\",\r\n      \"1, 2, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 4 only<\/b><br><br><b>Rule 29(xi), GFR 2017:<\/b> \u201cCopies of all sanctions or orders other than the following types should be endorsed to the Audit Officers: \u2013 (a) Sanctions relating to grant to advances to Central Government employees. (b) Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers. (c) All sanctions relating to creation or continuation or abolition of posts. (d) Sanctions for handing over charge and taking over charge, etc. (e) Sanctions relating to payment or withdrawal of General Provident Fund advances to Government servants. (f) Sanctions of contingent expenditure incurred under the powers of Head of Offices. (g) Other sanctions of routine nature issued by Heads of Subordinate Officers\u2026\u201d<br><b>Rule 29(ix):<\/b> \u201cOrders issued by a Department of a Union Territory Government where Audit and Accounts (a) have not been separated shall be communicated direct to the Audit authority; (b) have been separated, copies shall be endorsed to the Audit authorities.\u201d<br><br><b>Why this is correct:<\/b> Items 1, 2 and 3 are categories (c), (f) and (a) of the exempted list. Item 4 falls under Rule 29(ix)(b), so copies must be endorsed to Audit.<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 They include exempted categories.\"\r\n  },\r\n  {\r\n    \"id\": 153,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following components of the 6-tier classification in the Detailed Demands for Grants generally corresponds to Functions of Government?\",\r\n    \"options\": [\r\n      \"Major Heads\",\r\n      \"Minor Heads\",\r\n      \"Detailed Heads\",\r\n      \"Object Heads\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Major Heads<\/b><br><br><b>Rule 78, GFR 2017:<\/b> \u201cThe Major Heads of account, falling within the sectors for expenditure heads, generally correspond to functions of Government, while the Minor Heads identify the programmes undertaken to achieve the objectives of the functions represented by the Major Head. The Sub Head represents schemes, the Detailed Head denotes sub scheme and Object Head represent the primary unit of appropriation showing the economic nature of expenditure\u2026 The above six tiers are represented by a unique 15-digit numeric code.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 Minor Heads = programmes.<br><b>C<\/b> \u2717 Detailed Heads = sub-schemes.<br><b>D<\/b> \u2717 Object Heads = economic nature of expenditure.\"\r\n  },\r\n  {\r\n    \"id\": 154,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 5: WORKS\",\r\n    \"question\": \"As per the General Financial Rules (GFR), 2017, what is the monetary limit up to which a Ministry or Department at its discretion, may directly execute repair works following due procedure indicated in the GFR?\",\r\n    \"options\": [\r\n      \"\u20b9 10 Lakhs\",\r\n      \"\u20b9 30 Lakhs\",\r\n      \"\u20b9 60 Lakhs\",\r\n      \"\u20b9 40 Lakhs\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 \u20b960 Lakhs<\/b><br><br><b>Rule 133(1), GFR 2017:<\/b> \u201cA Ministry or Department at its discretion may directly execute repair works estimated to cost up to [Rupees Sixty Lakhs] after following due procedure indicated in Rule 139, 159 & 160.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 \u20b930 lakh was the limit before 10.07.2024.<br><b>A, D<\/b> \u2717 Not the prescribed limit.<br><br><b>Note:<\/b> Raised from \u20b930 lakh to \u20b960 lakh by DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024 (in force before LDCE-2024, held on 07.12.2024).\"\r\n  },\r\n  {\r\n    \"id\": 155,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 5: WORKS\",\r\n    \"question\": \"As per the General Financial Rules, 2017, what are the powers to accept variation by a Review Committee set up by the Administrative Ministry or Department to review the progress of the work, after a project costing \u20b9 100 Crore or above is approved?\",\r\n    \"options\": [\r\n      \"Within 25% of the approved estimates\",\r\n      \"Within 10% of the approved estimates\",\r\n      \"Within 15% of the approved estimates\",\r\n      \"Within 20% of the approved estimates\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Within 10% of the approved estimates<\/b><br><br><b>Rule 141, GFR 2017 (Review of Projects):<\/b> \u201cAfter a project costing Rs. 100 crore or above is approved, the Administrative Ministry or Department will set up a Review Committee consisting of a representative each from the Administrative Ministry, Finance (Internal Finance Wing) and the Executing Agency to review the progress of the work. The Review Committee shall have the powers to accept variation within 10% of the approved estimates. For works costing less than Rs. 100 crores, it will be 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.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The Review Committee may accept variation only within 10%.\"\r\n  },\r\n  {\r\n    \"id\": 156,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"In terms of General Financial Rules, 2017, the competent authority to create new autonomous institutions is:\",\r\n    \"options\": [\r\n      \"the Administrative Ministry\",\r\n      \"the Finance Ministry\",\r\n      \"the Autonomous Body itself\",\r\n      \"the Cabinet\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 the Cabinet<\/b><br><br><b>Rule 229, GFR 2017 (General Principles for setting up of Autonomous Organisations):<\/b> \u201c(i) No new autonomous institutions should be created by Ministries or Departments without the approval of the Cabinet. (ii) No new autonomous institution should be created by an Autonomous Body itself\u2026\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 The Ministry cannot create one without Cabinet approval.<br><b>B<\/b> \u2717 Not the approving authority.<br><b>C<\/b> \u2717 Rule 229(ii) bars an Autonomous Body from creating one itself.\"\r\n  },\r\n  {\r\n    \"id\": 157,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In terms of the provisions of General Financial Rules, 2017, the maximum limit of the contract value that can be released as advance payment by the Ministries or Departments of the Central Government against turnkey contracts to a State or Central Government agency or a Public Sector Undertaking without consultation with the Financial Adviser is:\",\r\n    \"options\": [\r\n      \"100%\",\r\n      \"60%\",\r\n      \"40%\",\r\n      \"30%\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 40%<\/b><br><br><b>Rule 172(1), GFR 2017 (Advance payment to supplier):<\/b> \u201cSuch advance payments should not exceed the following limits: (a) Thirty per cent. of the contract value to private firms; (b) Forty per cent. of the contract value to a State or Central Government agency or a Public Sector Undertaking; or (c) In case of maintenance contract, the amount should not exceed the amount payable for six months under the contract. Ministries or Departments of the Central Government may relax, in consultation with their Financial Advisers concerned, the ceilings (including percentage laid down for advance payment for private firms) mentioned above. While making any advance payment as above, adequate safeguards in the form of bank guarantee etc. should be obtained from the firm.\u201d<br><br><b>Why this is correct:<\/b> For a State\/Central Government agency or PSU, advances up to 40% of the contract value may be released; relaxation beyond the ceiling requires consultation with the FA.<br><br><b>Why the other options are wrong:<\/b><br><b>D<\/b> \u2717 30% is the ceiling for private firms.<br><b>A, B<\/b> \u2717 Not prescribed ceilings.\"\r\n  },\r\n  {\r\n    \"id\": 158,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In terms of the provisions of General Financial Rules, 2017, what ordinarily is the range of percentage of the estimated value of the goods to be procured at which a supplier is required to furnish the security?\",\r\n    \"options\": [\r\n      \"1% to 3%\",\r\n      \"2% to 5%\",\r\n      \"3% to 5%\",\r\n      \"5% to 10%\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 2% to 5%<\/b><br><br><b>Rule 170(i), GFR 2017 (Bid Security):<\/b> \u201cTo safeguard against a bidder\u2019s withdrawing or altering its bid during the bid validity period in the case of advertised or limited tender enquiry, Bid Security (also known as Earnest Money) is to be obtained from the bidders except Micro and Small Enterprises (MSEs)\u2026 or are registered with the Central Purchase Organisation or the concerned Ministry or Department [or Startups as recognized by DPIIT]. \u2026 Amount of bid security should ordinarily range between two percent to five percent of the estimated value of the goods to be procured. \u2026 The bid security may be accepted in the form of [Insurance Surety Bonds] Account Payee Demand Draft, Fixed Deposit Receipt, Banker\u2019s Cheque or Bank Guarantee [including e-Bank Guarantee] from any of the Commercial Banks or payment online in an acceptable form\u2026 The bid security is normally to remain valid for a period of forty-five days beyond the final bid validity period.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, D<\/b> \u2717 Not prescribed.<br><b>C<\/b> \u2717 3\u20135% is the performance security for goods [Rule 171(i)].\"\r\n  },\r\n  {\r\n    \"id\": 159,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In the case of certain items not being available on the Government e-Marketplace (GeM) portal, what is the value of the goods that can be purchased, on each occasion, on the recommendations of a duly constituted Local Purchase Committee consisting of three members of an appropriate level as decided by the Head of the Department EXCEPT in the case of Scientific Ministries\/Departments?\",\r\n    \"options\": [\r\n      \"Up to \u20b9 25,000\",\r\n      \"Above \u20b9 50,000 and up to \u20b9 5,00,000\",\r\n      \"Above \u20b9 25,000 and up to \u20b9 2,50,000\",\r\n      \"Above \u20b9 5,00,000 and up to \u20b9 25,00,000\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Above \u20b950,000 and up to \u20b95,00,000<\/b><br><br><b>Rule 155, GFR 2017 (Purchase of goods by Purchase Committee):<\/b> \u201c[In case a certain item is not available on the GeM portal], Purchase of goods costing above [Rs.50,000 (Rupees Fifty thousand only) and upto Rs.5,00,000\/- (Rupees Five lakh only)] on each occasion may be made on the recommendations of a duly constituted Local Purchase Committee consisting of three members of an appropriate level as decided by the Head of the Department.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Purchases up to \u20b950,000 (earlier \u20b925,000) are made without quotation (Rule 154).<br><b>C<\/b> \u2717 Above \u20b925,000 and up to \u20b92,50,000 was the range <i>before<\/i> DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024.<br><b>D<\/b> \u2717 That is not the general range (for Scientific Ministries\/Departments the range is above \u20b92 lakh and up to \u20b925 lakh \u2013 OM dated 05.06.2025).\"\r\n  },\r\n  {\r\n    \"id\": 160,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    \"question\": \"Consider the following statements regarding the levy of fee on guarantees in terms of General Financial Rules, 2017:<br>1. The guarantee fee should be levied before the guarantee is given and thereafter on first April every year.<br>2. Where the guarantee fee is not paid on the due date, fee should be charged at triple the normal rates for the period of default.<br>3. In normal cases, the Government may guarantee no more than 75% of the Project loan, depending on the conditions imposed by the lender.<br>4. Once the guarantee is approved by Ministry of Finance, the guarantees will be executed by the Administrative Ministries concerned.<br>Which of the statement(s) given above is\/are correct?\",\r\n    \"options\": [\r\n      \"1 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 4 only\",\r\n      \"1, 3 and 4\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 1 and 4 only<\/b><br><br><b>Rule 279, GFR 2017:<\/b> \u201c(2) The guarantee fee should be levied before the guarantee is given and thereafter on first April every year. \u2026 (3) Where the guarantee fee is not paid on the due date, fee should be charged at double the normal rates for the period of default. (4) The Government may guarantee no more than 80% of the project loan, depending on the conditions imposed by the lender.\u201d<br><b>Rule 280(i):<\/b> \u201cOnce the guarantee is approved by Ministry of Finance, the guarantees will be executed and monitored by the Administrative Ministries concerned\u2026\u201d<br><br><b>Why this is correct:<\/b> 1 \u2713; 2 \u2717 double, not triple; 3 \u2717 80%, not 75%; 4 \u2713.<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Omits statement 4.<br><b>B, D<\/b> \u2717 Include statement 2 or 3.\"\r\n  },\r\n  {\r\n    \"id\": 161,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"In terms of the provisions of the General Financial Rules, 2017, which one of the following is not a Scientific Ministry\/Department for the purpose of Utilization Certificate regarding Grants-in-aid?\",\r\n    \"options\": [\r\n      \"Ministry of Earth Sciences\",\r\n      \"Ministry of New and Renewable Energy\",\r\n      \"Department of Atomic Energy\",\r\n      \"Defence Research and Development Organization\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Ministry of New and Renewable Energy<\/b><br><br><b>Footnote to Rule 238(2), GFR 2017:<\/b> \u201cThe Scientific Ministries\/ Departments are Department of Science and Technology, Department of Bio-technology, Department of Scientific and Industrial Research, Department of Atomic Energy, Department of Space, Ministry of Earth Sciences, Defence Research and Development Organisation.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 All three are in the list.\"\r\n  },\r\n  {\r\n    \"id\": 162,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"As per the General Financial Rules, 2017, the Ministries\/Departments shall, after Budget approval, project their Annual Procurement Plan of goods and services on Government e-Marketplace (GeM) portal within:\",\r\n    \"options\": [\r\n      \"15 days\",\r\n      \"30 days\",\r\n      \"45 days\",\r\n      \"60 days\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 30 days<\/b><br><br><b>Rule 149(vi), GFR 2017:<\/b> \u201cThe Ministries\/Departments shall work out their procurement requirements of Goods and Services on either \u2018OPEX\u2019 model or \u2018CAPEX\u2019 model as per their requirement\/ suitability at the time of preparation of Budget Estimates (BE) and shall project their Annual Procurement Plan of goods and services on GeM portal within 30 days of Budget approval.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The period is 30 days.\"\r\n  },\r\n  {\r\n    \"id\": 163,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"As per the terms and conditions on the Government e-Marketplace, purchase ceiling limit for automobiles through Government e-Marketplace is:\",\r\n    \"options\": [\r\n      \"\u20b9 5 Lakhs\",\r\n      \"\u20b9 25 Lakhs\",\r\n      \"\u20b9 30 Lakhs\",\r\n      \"No Limit\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 No Limit<\/b><br><br><b>Rule 149(i), GFR 2017:<\/b> \u201c[Up to (Rs.50,000\/-) through any of the available suppliers on the GeM, meeting the requisite quality, specification and delivery period]. Note: In case of automobiles, procurement under this sub-rule is permitted without any ceiling limit.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>C<\/b> \u2717 \u20b930 lakh was the ceiling under the OM dated 09.08.2021.<br><b>A, B<\/b> \u2717 Not the automobile ceiling.\"\r\n  },\r\n  {\r\n    \"id\": 201,\r\n    \"year\": \"2024\",\r\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\r\n    \"question\": \"Who is the Chief Accounting Authority of the Ministry\/Department?\",\r\n    \"options\": [\r\n      \"Controller General of Accounts\",\r\n      \"Financial Adviser of the Ministry\/Department\",\r\n      \"Secretary of the Ministry\/Department\",\r\n      \"Principal Controller of Accounts of the Ministry\/Department\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Secretary of the Ministry\/Department<\/b><br><br><b>Rule 70, GFR 2017:<\/b> \u201cThe Secretary of a Ministry\/Department who is the Chief Accounting Authority of the Ministry\/ Department shall: \u2014 (i) be responsible and accountable for financial management of his Ministry or Department. \u2026\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The CGA, the Financial Adviser and the Pr. CCA assist; the Secretary is the Chief Accounting Authority.\"\r\n  },\r\n    \/\/2025\r\n  {\r\n    \"id\": 164,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"As a special measure, Scientific Departments are permitted to release subsequent Grants-in-aid on receipt of Utilization Certificates confirming utilization of what percentage of the total value of previous Grant(s) from a Grantee Body?\",\r\n    \"options\": [\r\n      \"50%\",\r\n      \"75%\",\r\n      \"90%\",\r\n      \"100%\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 75%<\/b><br><br><b>Rule 238(2), GFR 2017, Note:<\/b> \u201cAs a special measure Scientific Departments are permitted to release subsequent Grants in aid on receipt of UCs confirming utilization of 75% of the total value of previous Grant(s) from a Grantee Body.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The figure is 75%.\"\r\n  },\r\n  {\r\n    \"id\": 165,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"Which of the following is\/are categorized as loss\/losses not due to depreciation?<br>1. Lack of foresight in regulating purchases<br>2. Losses due to damage<br>3. Anticipated losses on account of obsolescence of stores or of purchases in excess of requirements<br>4. Losses due to extraordinary situations under 'Force Majeure' conditions like fire, flood, enemy action, etc.<br>Select the correct answer using the codes given below:\",\r\n    \"options\": [\r\n      \"2, 3 and 4\",\r\n      \"2 and 3 only\",\r\n      \"1, 3 and 4\",\r\n      \"1 only\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 2, 3 and 4<\/b><br><br><b>Rule 223, GFR 2017:<\/b> \u201c(2) Losses due to depreciation: Losses due to depreciation shall be analysed, and recorded under following heads, as applicable: \u2013 (i) Normal fluctuation of market prices; (ii) Normal wear and tear; (iii) Lack of foresight in regulating purchases; and (iv) Negligence after purchase. (3) Losses not due to depreciation: Losses not due to depreciation shall be grouped under the following heads: \u2013 (i) Losses due to theft or fraud; (ii) Losses due to neglect; (iii) Anticipated losses on account of obsolescence of stores or of purchases in excess of requirements; (iv) Losses due to damage, and (v) Losses due to extra ordinary situations under \u2018Force Majeure\u2019 conditions like fire, flood, enemy action, etc.;\u201d<br><br><b>Why this is correct:<\/b> 2, 3 and 4 are heads (iv), (iii) and (v) of Rule 223(3). 1 (lack of foresight in regulating purchases) is a loss due to depreciation [Rule 223(2)(iii)].<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 Omits 4.<br><b>C, D<\/b> \u2717 Include 1.\"\r\n  },\r\n  {\r\n    \"id\": 166,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\r\n    \"question\": \"In terms of General Financial Rules, 2017, what is the value beyond which all losses due to suspected fire, theft, fraud, etc. shall be invariably reported to the Police for investigation as early as possible?\",\r\n    \"options\": [\r\n      \"\u20b9 25,000\",\r\n      \"\u20b9 50,000\",\r\n      \"\u20b9 1,00,000\",\r\n      \"\u20b9 2,50,000\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 \u20b950,000<\/b><br><br><b>Rule 34, GFR 2017 (Loss of Government Property due to fire, theft, fraud):<\/b> \u201cAll losses above the value of Rupees Fifty thousand due to suspected fire, theft, fraud, etc., shall be invariably reported to the Police for investigation as early as possible.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The prescribed value is \u20b950,000.\"\r\n  },\r\n  {\r\n    \"id\": 167,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 5: WORKS\",\r\n    \"question\": \"In terms of the procedure contained in the General Financial Rules, 2017, what are the financial powers of a Ministry or Department for execution of works under its own arrangements through limited tenders?\",\r\n    \"options\": [\r\n      \"Less than \u20b9 5 Lakh\",\r\n      \"Less than \u20b9 10 Lakh\",\r\n      \"Between \u20b9 10 Lakh to \u20b9 20 Lakh\",\r\n      \"Between \u20b9 5 lakh to \u20b9 20 Lakh\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Less than \u20b910 Lakh<\/b><br><br><b>Rule 139, GFR 2017 (Procedure for Execution of Works):<\/b> \u201c(iv) Open tenders will be called for works costing [Rs. Ten lakh to Rs. Sixty lakh], (v) limited tenders will be called for works costing less than [Rupees Ten lakhs]\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 Below \u20b95 lakh was the limit before 10.07.2024.<br><b>C, D<\/b> \u2717 Not the limited-tender band \u2013 works of \u20b910 lakh and above go to open tender.<br><br><b>Note:<\/b> Limits revised by DoE OM No. F.1\/3\/2024-PPD dated 10.07.2024.\"\r\n  },\r\n  {\r\n    \"id\": 168,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"As per the General Financial Rules, 2017, in which one of the following Forms, separate accounts shall be kept for consumables such as office stationery, chemicals, maintenance spare parts, etc.?\",\r\n    \"options\": [\r\n      \"Form GFR-18\",\r\n      \"Form GFR-22\",\r\n      \"Form GFR-23\",\r\n      \"Form GFR-24\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 Form GFR-23<\/b><br><br><b>Rule 211(ii), GFR 2017 (Lists and Accounts):<\/b> \u201cSeparate accounts shall be kept for (a) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22. (b) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23. (c) Library books in the Form GFR 18 (d) Assets of historical\/artistic value held by museum\/government departments in the Form GFR-24.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 GFR 18 \u2013 library books.<br><b>B<\/b> \u2717 GFR-22 \u2013 fixed assets.<br><b>D<\/b> \u2717 GFR-24 \u2013 historical\/artistic assets.\"\r\n  },\r\n  {\r\n    \"id\": 169,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"As per the General Financial Rules, 2017, which one of the following manages the public debt raised by the Government of India by issue of Securities?\",\r\n    \"options\": [\r\n      \"Department of Investment and Public Asset Management, Ministry of Finance\",\r\n      \"Department of Expenditure, Ministry of Finance\",\r\n      \"Department of Economic Affairs, Ministry of Finance\",\r\n      \"Reserve Bank of India\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Reserve Bank of India<\/b><br><br><b>Rule 303, GFR 2017 (Public Debt):<\/b> \u201cThe public debt raised by government by issue of securities shall be managed by the Reserve Bank.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Not the managing authority under Rule 303.\"\r\n  },\r\n  {\r\n    \"id\": 170,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"As per the General Financial Rules, 2017, when a limited or open tender results in only one effective offer, it shall be treated as:\",\r\n    \"options\": [\r\n      \"Rejected proposal\",\r\n      \"Single Tender Contract\",\r\n      \"Limited or Open Tender Contract, as may be decided with the approval of the next authority higher than the Competent Authority for the approval of Limited or Open Tender\",\r\n      \"Limited Tender Contract\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Single Tender Contract<\/b><br><br><b>Rule 173(xxi), GFR 2017:<\/b> \u201cWhen a limited or open tender results in only one effective offer, it shall be treated as a single tender contract.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A<\/b> \u2717 A single offer is not automatically rejected \u2013 see Rule 173(xx).<br><b>C, D<\/b> \u2717 Not what the rule provides.\"\r\n  },\r\n  {\r\n    \"id\": 171,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In terms of the General Financial Rules, 2017, which one of the following methods of selection\/evaluation of consultancy proposals would be appropriate for assignments of a standard or routine nature (such as audits and engineering design of non-complex works) where well-established methodologies, practices and standards exist?\",\r\n    \"options\": [\r\n      \"Least Cost System\",\r\n      \"Consultancy by Nomination\",\r\n      \"Quality and Cost-Based Selection\",\r\n      \"Fixed Budget Selection\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Least Cost System<\/b><br><br><b>Rule 193, GFR 2017 (Least Cost System):<\/b> \u201cLCS is appropriate for assignments of a standard or routine nature (such as audits and engineering design of non-complex works) where well-established methodologies, practices and standards exist. Unlike QCBS, there is no weight age for technical score in the final evaluation and the responsive technically qualified proposal with the lowest evaluated cost shall be selected.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 Nomination is only for exceptional circumstances (Rule 194).<br><b>C<\/b> \u2717 QCBS is for assignments where quality is of prime concern (Rule 192).<br><b>D<\/b> \u2717 FBS is not one of the GFR methods.\"\r\n  },\r\n  {\r\n    \"id\": 172,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In the context of the General Financial Rules, 2017, which one of the following statements regarding Bids is not correct?\",\r\n    \"options\": [\r\n      \"Bids received should be evaluated in terms of the conditions already incorporated in the bidding documents.\",\r\n      \"No new condition which was not incorporated in the bidding documents should be brought in for evaluation of the bids.\",\r\n      \"Determination of a bid's responsiveness should be based on the contents of the bid itself without recourse to extrinsic evidence.\",\r\n      \"Bidders should be permitted to alter or modify their bids after expiry of the deadline for receipt of bids, but before the date of opening of the bids.\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Bidders should be permitted to alter or modify their bids after expiry of the deadline\u2026 (not correct)<\/b><br><br><b>Rule 173, GFR 2017:<\/b> \u201c(xii) Bids received should be evaluated in terms of the conditions already incorporated in the bidding documents; No new condition which was not incorporated in the bidding documents should be brought in for evaluation of the bids. Determination of a bid\u2019s responsiveness should be based on the contents of the bid itself without recourse to extrinsic evidence. (xiii) Bidders should not be permitted to alter or modify their bids after expiry of the deadline for receipt of bids.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 These reproduce Rule 173(xii) and are correct statements.\"\r\n  },\r\n  {\r\n    \"id\": 173,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\r\n    \"question\": \"Which one of the following Departments of the Ministry of Finance maintains \\\"The List of Major and Minor Heads of Accounts of Union and State\\\"?\",\r\n    \"options\": [\r\n      \"Department of Revenue\",\r\n      \"Department of Expenditure\",\r\n      \"Department of Economic Affairs\",\r\n      \"Department of Financial Services\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Department of Expenditure<\/b><br><br><b>Rule 79, GFR 2017 (Authority to open a new Head of Account):<\/b> \u201cThe List of Major and Minor Heads of Accounts of Union and States is maintained by the Ministry of Finance (Department of Expenditure \u2013 Controller General of Accounts) which is authorised to open a new head of account on the advice of the Comptroller and Auditor General of India under the powers flowing from Article 150 of the Constitution.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 The LMMHA is maintained by the CGA in the Department of Expenditure.\"\r\n  },\r\n  {\r\n    \"id\": 174,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"From which one of the following organizations, the Central Government, through administrative instructions, has reserved all items of hand-spun and handwoven textiles (Khadi Goods) for exclusive purchase?\",\r\n    \"options\": [\r\n      \"Self-Help Groups\",\r\n      \"Ministry of Micro, Small and Medium Enterprises\",\r\n      \"Joint Liability Group\",\r\n      \"Khadi and Village Industries Commission\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Khadi and Village Industries Commission<\/b><br><br><b>Rule 153(i), GFR 2017:<\/b> \u201cThe Central Government, through administrative instructions, has reserved all items of hand spun and hand-woven textiles (khadi goods) for exclusive purchase from Khadi Village Industries commission (KVIC). Of all items of textiles required by Central Government departments, it shall be mandatory to make procurement of at least 20% from amongst items of handloom origin, for exclusive purchase from KVIC and\/ or Handloom Clusters such as Co-Operative Societies, Self Help Group (SHG) Federations, Joint Liability Group (JLG), Producer Companies (PC), Corporations etc. including Weavers having Pehchan Cards.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C<\/b> \u2717 SHG Federations and JLGs are sources for the 20% handloom share, not for khadi.<br><b>B<\/b> \u2717 The MSME Ministry notifies the MSE procurement policy [Rule 153(ii)].\"\r\n  },\r\n  {\r\n    \"id\": 175,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"Which one of the following rules of General Financial Rules, 2017, deals with the Government e-Market place?\",\r\n    \"options\": [\r\n      \"Rule 149\",\r\n      \"Rule 154\",\r\n      \"Rule 155\",\r\n      \"Rule 161\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Rule 149<\/b><br><br><b>Rule 149, GFR 2017 \u2013 \u201cGovernment e-Market place (GeM)\u201d:<\/b> \u201cGovernment of India has established the Government e-Marketplace (GeM) for common use Goods and Services. \u2026 The Procurement of Goods and Services by Ministries or Departments will be mandatory for Goods or Services available on GeM.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 Rule 154 \u2013 purchase without quotation.<br><b>C<\/b> \u2717 Rule 155 \u2013 purchase by Purchase Committee.<br><b>D<\/b> \u2717 Rule 161 \u2013 Advertised Tender Enquiry.\"\r\n  },\r\n  {\r\n    \"id\": 176,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\r\n    \"question\": \"In terms of the General Financial Rules, 2017, the weightage of the technical parameters, i.e. non-financial parameters, for procurement of Consulting Services, should in no case exceed:\",\r\n    \"options\": [\r\n      \"20%\",\r\n      \"30%\",\r\n      \"70%\",\r\n      \"80%\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 80%<\/b><br><br><b>Rule 192, GFR 2017 (Quality and Cost Based Selection):<\/b> \u201cQCBS may be used for Procurement of consultancy services, where quality of consultancy is of prime concern. \u2026 (iv) The weight age of the technical parameters i.e. non- financial parameters in no case should exceed 80 percent.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 30% is the cap for works and non-consultancy services.<br><b>A, C<\/b> \u2717 Not the cap.\"\r\n  },\r\n  {\r\n    \"id\": 177,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\r\n    \"question\": \"As per the General Financial Rules, 2017, who is responsible for prompt repayment of principal of the loans from external funding Agency\/Agencies on the due date as per the agreements?\",\r\n    \"options\": [\r\n      \"Office of Controller General of Accounts\",\r\n      \"Office of Controller of Aid Accounts and Audit\",\r\n      \"Office of Comptroller and Auditor General of India\",\r\n      \"Office of the Chief Controller of Accounts of the Line Ministry\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Office of Controller of Aid Accounts and Audit<\/b><br><br><b>Rule 271, GFR 2017 (Repayment of loans):<\/b> \u201cOffice of Controller of Aid Accounts and Audit shall be responsible for prompt repayment of principal on the due date as per the agreements.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 Not the responsible office.\"\r\n  },\r\n  {\r\n    \"id\": 178,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\r\n    \"question\": \"As per the General Financial Rules, 2017, in which one of the following Forms a certificate of actual utilisation of the Grants received for the purpose for which it was sanctioned, should be insisted upon in the order sanctioning the Grants-in-aid in respect of non-recurring Grants to an Institution or Organization?\",\r\n    \"options\": [\r\n      \"Form GFR 12-A\",\r\n      \"Form GFR 12-B\",\r\n      \"Form GFR 12-C\",\r\n      \"Form GFR 13\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 Form GFR 12-A<\/b><br><br><b>Rule 238(1), GFR 2017:<\/b> \u201cIn respect of non-recurring Grants to an Institution or Organisation, a certificate of actual utilization of the Grants received for the purpose for which it was sanctioned in Form GFR 12-A, should be insisted upon in the order sanctioning the Grants-in-aid.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B<\/b> \u2717 GFR 12-B \u2013 loans.<br><b>C<\/b> \u2717 GFR 12-C \u2013 State Governments.<br><b>D<\/b> \u2717 GFR 13 \u2013 statement of outstanding loans.\"\r\n  },\r\n  {\r\n    \"id\": 179,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\r\n    \"question\": \"In terms of the General Financial Rules, 2017, if a bid is accepted during the Auction process, how much earnest money, as percentage of the bid value should immediately be taken on the spot from the successful bidder?\",\r\n    \"options\": [\r\n      \"Between 3% to 5%\",\r\n      \"Between 3% to 10%\",\r\n      \"Not less than 15%\",\r\n      \"Not less than 25%\"\r\n    ],\r\n    \"correct\": 3,\r\n    \"explanation\": \"<b>Correct Answer: D \u2014 Not less than 25%<\/b><br><br><b>Rule 220(iv), GFR 2017 (Disposal through Auction):<\/b> \u201cDuring the auction process, acceptance or rejection of a bid should be announced immediately on the stroke of the hammer. If a bid is accepted, earnest money (not less than twenty-five per cent. of the bid value) should immediately be taken on the spot from the successful bidder either in cash or in the form of Deposit-at-Call-Receipt (DACR), drawn in favour of the Ministry or Department selling the goods.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, C<\/b> \u2717 Not the prescribed earnest money.\"\r\n  },\r\n  {\r\n    \"id\": 180,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\r\n    \"question\": \"As per the General Financial Rules, 2017, a claim for overtime allowance shall stand forfeited if not submitted within which period of the due date?\",\r\n    \"options\": [\r\n      \"30 days\",\r\n      \"45 days\",\r\n      \"60 days\",\r\n      \"90 days\"\r\n    ],\r\n    \"correct\": 2,\r\n    \"explanation\": \"<b>Correct Answer: C \u2014 60 days<\/b><br><br><b>Rule 293, GFR 2017 (Due date of Over Time Allowance claims):<\/b> \u201cA claim for overtime allowance shall fall due for payment on first day of the month following the month to which the overtime allowance relates. The claim shall stand forfeited if not submitted within 60 days of the due date.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, B, D<\/b> \u2717 The limit is 60 days.\"\r\n  },\r\n  {\r\n    \"id\": 181,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"GeM\",\r\n    \"question\": \"As per the General Terms and Conditions on Government e-Marketplace (GeM), what is the estimated value below which there shall be no Bid Security?\",\r\n    \"options\": [\r\n      \"\u20b9 5,00,000\",\r\n      \"\u20b9 10,00,000\",\r\n      \"\u20b9 15,00,000\",\r\n      \"\u20b9 30,00,000\"\r\n    ],\r\n    \"correct\": 0,\r\n    \"explanation\": \"<b>Correct Answer: A \u2014 \u20b95,00,000<\/b><br><br><b>General Terms and Conditions on GeM 4.0 (GTC v1.29, 25.03.2026), clause 3(B)(b)(m):<\/b> \u201cThere shall be no Bid Security for Bids \/ RA having estimated value less than \u20b95 lakh.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>B, C, D<\/b> \u2717 The threshold is \u20b95 lakh.<br><br><b>Note:<\/b> GeM terms are revised from time to time; an earlier version (v1.10 of January 2019) had no EMD below \u20b925 lakh.\"\r\n  },\r\n  {\r\n    \"id\": 182,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\r\n    \"question\": \"In the context of the General Financial Rules, 2017, the term GRF stands for:\",\r\n    \"options\": [\r\n      \"Guarantee Release Fund\",\r\n      \"Guarantee Redemption Fund\",\r\n      \"Guarantee Return Fund\",\r\n      \"Guarantee Recoupment Fund\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 Guarantee Redemption Fund<\/b><br><br><b>Rule 283(1), GFR 2017 (Invocation of Guarantee):<\/b> \u201cA Guarantee Redemption Fund (GRF) has been established in the Public Account of India for redemption of guarantees given to CPSEs, Financial Institutions, etc., by the Central Government whenever such guarantees are invoked.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>A, C, D<\/b> \u2717 GRF stands for Guarantee Redemption Fund.\"\r\n  },\r\n  {\r\n    \"id\": 183,\r\n    \"year\": \"2025\",\r\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\r\n    \"question\": \"As per the General Financial Rules, 2017, Contract document, where necessary, should be executed within how many days of the issuance of letter of acceptance?\",\r\n    \"options\": [\r\n      \"14 days\",\r\n      \"21 days\",\r\n      \"30 days\",\r\n      \"45 days\"\r\n    ],\r\n    \"correct\": 1,\r\n    \"explanation\": \"<b>Correct Answer: B \u2014 21 days<\/b><br><br><b>Rule 225(vi), GFR 2017:<\/b> \u201cContract document, where necessary, should be executed within 21 days of the issue of letter of acceptance. Non-fulfilment of this condition of executing a contract by the Contractor or Supplier would constitute sufficient ground for annulment of the award and forfeiture of Earnest Money Deposit.\u201d<br><br><b>Why the other options are wrong:<\/b><br><b>C<\/b> \u2717 30 days is not in the rule.<br><b>A, D<\/b> \u2717 Not the prescribed period.\"\r\n  }\r\n];\r\n\r\n\/* =====================================================================\r\n   4. SANITISE + INDEX\r\n   One malformed row used to blank the whole widget. Bad rows are now\r\n   dropped with a console note; everything else still works.\r\n   ===================================================================== *\/\r\nfunction sanitise(list, kind){\r\n  if(!Array.isArray(list)) return [];\r\n  const ok=[], bad=[];\r\n  list.forEach((q,i)=>{\r\n    const good = q && q.id!==undefined && typeof q.question==='string'\r\n      && Array.isArray(q.options) && q.options.length>=2\r\n      && Number.isInteger(q.correct) && q.correct>=0 && q.correct<q.options.length\r\n      && typeof q.chapter==='string' && q.chapter.length;\r\n    if(good){ q.bank=kind; q.srcChapter=q.chapter; ok.push(q); }\r\n    else bad.push({row:i, id:q&&q.id});\r\n  });\r\n  if(bad.length) console.warn('['+kind+' bank] skipped '+bad.length+' malformed question(s):', bad);\r\n  return ok;\r\n}\r\nconst PYQ = sanitise(pyqQuestions,'pyq');\r\nconst CON = [];                          \/\/ this page carries previous year questions only\r\nconst QS  = PYQ.concat(CON);\r\nconst L = ['A','B','C','D','E','F'];\r\n\r\n\/* Progress key. A concept question keeps exactly the key the single-bank\r\n   page used \u2014 the chapter as written in the bank, then the id \u2014 so\r\n   progress saved before v3 carries straight over. PYQs get their own\r\n   prefix, so an id may repeat across the two banks. The key follows the\r\n   chapter string AS WRITTEN on the question, never the merged display\r\n   name below, so adding a PYQ can never re-key a concept question. *\/\r\nconst uid = q => (q.bank==='pyq' ? 'pyq##' : '') + q.srcChapter + '##' + q.id;\r\nconst BY_UID = new Map(QS.map(q=>[uid(q), q]));\r\n(function duplicateIdCheck(){\r\n  const seen=new Set(), dup=[];\r\n  QS.forEach(q=>{ const u=uid(q); if(seen.has(u)) dup.push(u); seen.add(u); });\r\n  if(dup.length) console.warn('[bank] duplicate id(s) within a chapter \u2014 these questions will share one '\r\n    + 'progress record: ' + dup.join(', ') + '. Give every question its own id.');\r\n})();\r\n\r\n\/* ---------------------------------------------------------------------\r\n   Chapters are keyed on their number, so the two banks do not have to\r\n   spell a chapter identically. 'Ch 2', 'CH 2: GENERAL OUTLINES...' and\r\n   'Chapter-2' all resolve to one chapter; the longest spelling found in\r\n   either bank becomes the display name. Appendices work the same way\r\n   (Appendix, Apndx, Appx, Annex, Annexure \u2014 digits or roman numerals).\r\n   --------------------------------------------------------------------- *\/\r\nconst ROMAN = {i:1,ii:2,iii:3,iv:4,v:5,vi:6,vii:7,viii:8,ix:9,x:10,xi:11,xii:12};\r\nfunction chKey(str){\r\n  const t = String(str).toUpperCase().replace(\/[\u2010-\u2015]\/g,'-').trim();\r\n  let m = t.match(\/^(?:CH|CHAP|CHAPTER)\\s*[-.:]?\\s*(\\d+)\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  \/\/ longest spellings first, or 'APPX 5' reads its own X as a roman numeral\r\n  m = t.match(\/^(?:APPENDICES|APPENDIX|ANNEXURES?|ANNEXES?|APNDX|APPX|APDX|APP)\\s*[-.:]?\\s*(\\d+|[IVX]+)\\b\/);\r\n  if(m){ const v=m[1]; return 'APP'+(\/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||v)); }\r\n  m = t.match(\/^(\\d+)\\s*[-.:)]\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  return 'T:'+t.replace(\/[^A-Z0-9]+\/g,' ').trim();\r\n}\r\nconst CH_NAME = (function(){\r\n  const best={};\r\n  QS.forEach(q=>{ const k=chKey(q.chapter);\r\n    if(!best[k] || q.chapter.length>best[k].length) best[k]=q.chapter; });\r\n  return best;\r\n})();\r\nQS.forEach(q=>{ q.chKey = chKey(q.chapter); q.chapter = CH_NAME[q.chKey]; });\r\n\r\nconst CHAPTERS = [...new Set(QS.map(q=>q.chapter))];\r\nconst BY_CH  = (()=>{ const m=new Map(); QS.forEach(q=>{ if(!m.has(q.chapter)) m.set(q.chapter,[]); m.get(q.chapter).push(q); }); return m; })();\r\nconst inCh   = c => BY_CH.get(c) || [];\r\nconst inChB  = (c,b) => inCh(c).filter(q=>q.bank===b);\r\n\r\n\/* chapters list in their own order \u2014 Ch 1..n, then Appendix 1..n, then\r\n   anything else alphabetically \u2014 never by score, so the list never\r\n   shuffles under you *\/\r\nfunction chOrder(c){\r\n  const k = chKey(c);\r\n  if(k.startsWith('CH'))  return [0, +k.slice(2)||0, c];\r\n  if(k.startsWith('APP')) return [1, +k.slice(3)||99, c];\r\n  return [2, 0, c];\r\n}\r\nfunction byChapterOrder(a,b){\r\n  const x=chOrder(a.chapter||a), y=chOrder(b.chapter||b);\r\n  return x[0]-y[0] || x[1]-y[1] || String(x[2]).localeCompare(String(y[2]));\r\n}\r\n\/* a bank that stores chapter names in block capitals is softened for display *\/\r\nfunction titleCase(str){\r\n  const t=String(str);\r\n  const letters=t.replace(\/[^A-Za-z]\/g,'');\r\n  if(!letters || letters !== letters.toUpperCase()) return t;   \/\/ already mixed case, leave it\r\n  const small=new Set(['of','the','and','for','in','to','a','an','on','by','or','with','from','as','at','under']);\r\n  return t.toLowerCase().replace(\/[A-Za-z][A-Za-z'\u2019]*\/g,(w,i)=>\r\n    (i>0 && small.has(w)) ? w : w.charAt(0).toUpperCase()+w.slice(1))\r\n    .replace(\/\\bCh\\b\/g,'Ch').replace(\/\\bC&ag\\b\/gi,'C&AG').replace(\/\\bDpc\\b\/g,'DPC');\r\n}\r\nconst chShort = c => { const k=chKey(c);\r\n  return k.startsWith('CH') ? 'Ch '+k.slice(2) : k.startsWith('APP') ? 'Appx '+k.slice(3)\r\n       : (c.length>26 ? c.slice(0,24).trim()+'\u2026' : c); };\r\nconst chBrief = c => { const m=String(c).match(\/^\\s*(?:CH|CHAPTER)\\s*(\\d+)\\s*:\\s*(.+)$\/i);\r\n  const cap=t=>t.length>36?t.slice(0,34).trim()+'\u2026':t;\r\n  return m ? 'Ch '+m[1]+': '+cap(titleCase(m[2])) : cap(titleCase(String(c))); };\r\n\r\n\/* =====================================================================\r\n   5. CHAPTER WEIGHT\r\n   CFG.weightSource 'auto' (the default):\r\n     PYQs loaded          \u2192 COUNTED. A chapter's weight is its share of the\r\n                            PYQ bank, and the page uses exam language\r\n                            (\"12% of the exam\") because it is measured.\r\n     no PYQs, map filled  \u2192 your chapterImportance ratings (\"importance\").\r\n     neither              \u2192 each chapter's share of the bank.\r\n   Every phrase that could over-claim is drawn from the T table below.\r\n   ===================================================================== *\/\r\n\/* importance keys are matched on the chapter number, like the banks *\/\r\nconst impKey = chKey;\r\nconst IMP_INDEX = (function(){\r\n  const idx={}, used={};\r\n  Object.keys(chapterImportance).forEach(k=>{\r\n    const v = chapterImportance[k];\r\n    if(typeof v!=='number' || !isFinite(v) || v<0) return;\r\n    const key = impKey(k);\r\n    if(idx[key]!==undefined) console.warn('[importance] two keys collapse to the same chapter: '+k);\r\n    idx[key] = v; used[key] = k;\r\n  });\r\n  return {idx, used};\r\n})();\r\nfunction importanceOf(chapter){\r\n  const k = impKey(chapter);\r\n  if(IMP_INDEX.idx[k]!==undefined) return {value:IMP_INDEX.idx[k], key:k};\r\n  \/\/ last resort for un-numbered names: one contains the other\r\n  if(k.startsWith('T:')){\r\n    const target = k.slice(2);\r\n    const hit = Object.keys(IMP_INDEX.idx).filter(x=>x.startsWith('T:')).find(x=>{\r\n      const a=x.slice(2);\r\n      return a.length>3 && target.length>3 && (target.startsWith(a) || a.startsWith(target));\r\n    });\r\n    if(hit) return {value:IMP_INDEX.idx[hit], key:hit};\r\n  }\r\n  return null;\r\n}\r\n\r\nconst W = (function(){\r\n  const pyqCount={}, conCount={}, counts={};\r\n  CHAPTERS.forEach(c=>{ pyqCount[c]=inChB(c,'pyq').length; conCount[c]=inChB(c,'concept').length;\r\n                        counts[c]=pyqCount[c]+conCount[c]; });\r\n  const totalPyq=PYQ.length, total=QS.length;\r\n  const want = CFG.weightSource || 'auto';\r\n  const usePyq = totalPyq>0 && want!=='importance';\r\n  const weights={}, source={}, derived=[];\r\n  let unstocked=[];\r\n\r\n  if(usePyq){\r\n    CHAPTERS.forEach(c=>{ weights[c]=pyqCount[c]\/totalPyq; source[c]='pyq'; });\r\n  } else {\r\n    \/* hand ratings where given; share of the bank, on the same scale, where not *\/\r\n    const raw={}, matched=new Set();\r\n    let knownSum=0, knownShare=0;\r\n    CHAPTERS.forEach(c=>{\r\n      const hit = importanceOf(c);\r\n      if(hit){ raw[c]=hit.value; source[c]='rated'; matched.add(hit.key);\r\n               knownSum+=hit.value; knownShare += total?counts[c]\/total:0; }\r\n      else   { source[c]='derived'; derived.push(c); }\r\n    });\r\n    const scale = (knownSum>0 && knownShare>0) ? knownSum\/knownShare : 1;\r\n    derived.forEach(c => raw[c] = (total?counts[c]\/total:0)*scale);\r\n    let sum=0; CHAPTERS.forEach(c=>sum+=raw[c]);\r\n    if(!(sum>0)){ CHAPTERS.forEach(c=>{ raw[c]= total?counts[c]\/total:0; source[c]='derived'; });\r\n                  sum=CHAPTERS.reduce((a,c)=>a+raw[c],0)||1; }\r\n    CHAPTERS.forEach(c=>weights[c]=raw[c]\/sum);\r\n    \/\/ keys you rated that never found a chapter in the bank\r\n    unstocked = Object.keys(IMP_INDEX.idx).filter(k=>!matched.has(k)).map(k=>IMP_INDEX.used[k]);\r\n  }\r\n  const rated = !usePyq && CHAPTERS.some(c=>source[c]==='rated');\r\n  \/\/ chapters the paper has never asked from\r\n  const untested = CHAPTERS.filter(c=>pyqCount[c]===0 && conCount[c]>0);\r\n  return {weights, source, counts, pyqCount, conCount, total, totalPyq, derived, unstocked, untested,\r\n          measured:usePyq, rated, mode: usePyq ? 'pyq' : rated ? 'rated' : 'share'};\r\n})();\r\nconst weightOf = c => W.weights[c] || 0;\r\nconst pctLabel = x => { const v=(x||0)*100; if(!(v>0)) return '0%';\r\n  return (v<10 ? Math.round(v*10)\/10 : Math.round(v)) + '%'; };\r\n\r\n\/* every phrase that could over-claim lives here, in one place *\/\r\nconst WT = W.measured;                    \/\/ weights counted from real papers\r\nconst WR = W.mode==='rated';              \/\/ weights rated by hand\r\nconst T = {\r\n  ofPaper   : WT ? 'of the exam'           : WR ? 'importance'          : 'of this bank',\r\n  onScreen  : WT ? 'Exam weight on screen' : WR ? 'Importance on screen': 'Share on screen',\r\n  colWeight : WT ? 'Exam weight'           : WR ? 'Importance'          : 'Share of bank',\r\n  covered   : WT ? 'Paper weight touched'  : WR ? 'Weighted coverage'   : 'Bank covered',\r\n  projected : WT ? 'Projected paper score' : 'Projected score',\r\n  leakHead  : WT ? 'Where your marks are leaking' : 'Where you are losing the most',\r\n  leakUnit  : WT ? 'marks \/100'            : 'points \/100',\r\n  leakWord  : WT ? 'marks'                 : 'points',\r\n  readyDef  : WT ? 'Readiness = \u03a3 (exam weight \u00d7 mastery)'\r\n            : WR ? 'Readiness = \u03a3 (importance \u00d7 mastery)'\r\n                 : 'Readiness = \u03a3 (share of the bank \u00d7 mastery)',\r\n  paperOut  : WT ? 'the paper would come out near' : 'you would score around'\r\n};\r\nconst nPyq = n => n+' PYQ'+(n===1?'':'s');\r\n\/* \"12% of the exam (5 PYQs)\" when counted; \"rated 15% importance\" when rated by hand *\/\r\nconst impPhrase = r => WT ? '<b>'+pctLabel(r.weight)+'<\/b> of the exam ('+nPyq(W.pyqCount[r.chapter]||0)+')'\r\n  : W.source[r.chapter]==='rated' ? 'rated <b>'+pctLabel(r.weight)+'<\/b> importance' : '';\r\n\r\n\/* =====================================================================\r\n   6. PROGRESS (localStorage, one record per quizId)\r\n   ===================================================================== *\/\r\nconst SCHEMA = 1;\r\nconst KEY = 'pe_chapterdrill_' + CFG.quizId;\r\nfunction blank(){ return { schema:SCHEMA, stats:{}, weak:[], flags:[], log:[], queue:[], queueLabel:'', queueKind:'', lastUid:null, resume:null,\r\n                           attemptId:0, startedAt:0, updatedAt:0 }; }\r\nlet P = (function(){\r\n  const p = blank();\r\n  try{\r\n    const s = localStorage.getItem(KEY);\r\n    if(s){ const j=JSON.parse(s);\r\n      if(j && j.schema===SCHEMA) Object.assign(p, j);\r\n      else if(j) console.warn('[storage] older schema found; starting fresh.');\r\n    }\r\n  }catch(e){ console.warn('progress load failed', e); }\r\n  ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(p[k])) p[k]=[]; });\r\n  if(!p.stats) p.stats={};\r\n  ['attemptId','startedAt','updatedAt'].forEach(k=>{ if(typeof p[k]!=='number') p[k]=0; });\r\n  return p;\r\n})();\r\nlet storageWarned=false;\r\n\/* real implementation is installed in section 7b, below *\/\r\nlet SYNC = { push(){}, pull(){}, flushNow(){}, enabled:false };\r\nfunction save(){\r\n  P.updatedAt = Date.now();\r\n  try{\r\n    if(P.log.length>400) P.log = P.log.slice(-400);\r\n    localStorage.setItem(KEY, JSON.stringify(P));\r\n  }catch(e){\r\n    try{ P.log = P.log.slice(-80); localStorage.setItem(KEY, JSON.stringify(P)); }\r\n    catch(e2){ if(!storageWarned){ storageWarned=true; toast('Your browser is blocking saved progress \u2014 this sitting will not be remembered'); } }\r\n  }\r\n  SYNC.push();\r\n}\r\nfunction stat(u){ if(!P.stats[u]) P.stats[u]={correct:0,incorrect:0,last:null,lastOk:null}; return P.stats[u]; }\r\n\/* A uid is chapter + '##' + id, so renaming a chapter or re-numbering a\r\n   question orphans anything saved against the old uid. Left alone, an\r\n   orphan still counts on the Flagged pill but matches nothing in the\r\n   pool \u2014 the count says 1, the list comes back empty. Drop them here. *\/\r\nfunction pruneOrphans(){\r\n  const gone = [];\r\n  ['flags','queue'].forEach(k=>{\r\n    const before = (P[k]||[]).length;\r\n    P[k] = (P[k]||[]).filter(u=>BY_UID.has(u));\r\n    if(P[k].length !== before) gone.push(k+': '+(before-P[k].length));\r\n  });\r\n  if(P.resume && P.resume.uid && !BY_UID.has(P.resume.uid)) P.resume = null;\r\n  if(gone.length){ save(); console.info('[storage] dropped entries for questions no longer in the bank \u2014 '+gone.join(', ')); }\r\n}\r\nif(QS.length) pruneOrphans();\r\nconst flags = new Set(P.flags);\r\nconst weak  = new Set(P.weak);\r\n\r\n\/* =====================================================================\r\n   7. SESSION STATE\r\n   ===================================================================== *\/\r\nconst S = { only:null, qtime:{},\r\n            tab:'quiz', filter:'all', chapter:null, year:null, bank:'all', i:0, pick:null, nudge:false,\r\n            query:'', unattempted:false, ans:{}, order:[], explFor:null };\r\n\r\n\/* =====================================================================\r\n   7b. SERVER SYNC \u2014 progress follows the WordPress account\r\n   Requires the Code Snippet \"CSS ADDA \u2014 Quiz Progress Sync v1.0\".\r\n   Logged out, offline, or snippet inactive \u2192 silently local-only.\r\n   Nothing printed into a (possibly cached) page is trusted: one live\r\n   admin-ajax call decides whether the visitor is signed in and hands\r\n   back a fresh nonce, so page caching cannot break sync.\r\n   ===================================================================== *\/\r\nSYNC = (function(){\r\n  const cfg = window.CSSADDA_SYNC || {};\r\n  const AJAX = (cfg.ajaxUrl && String(cfg.ajaxUrl)) || (location.origin + '\/wp-admin\/admin-ajax.php');\r\n  let nonce = cfg.nonce || '';\r\n  let on = false, probed = null;\r\n  let busy = false, dirty = false, timer = null, retries = 0, pulled = false;\r\n\r\n  function body(action, extra){\r\n    const f = new FormData();\r\n    f.append('action', action);\r\n    f.append('nonce', nonce);\r\n    f.append('quiz_id', CFG.quizId);\r\n    f.append('page_id', cfg.pageId || 0);\r\n    Object.keys(extra || {}).forEach(k => f.append(k, extra[k]));\r\n    return f;\r\n  }\r\n  function post(action, extra){\r\n    if(typeof fetch !== 'function') return Promise.reject(new Error('no fetch'));\r\n    return fetch(AJAX, { method:'POST', credentials:'same-origin', body:body(action, extra) })\r\n      .then(r => r.json());\r\n  }\r\n  function freshNonce(){\r\n    if(typeof fetch !== 'function') return Promise.resolve(false);\r\n    try{\r\n      const f = new FormData(); f.append('action','cssadda_progress_nonce');\r\n      return fetch(AJAX, { method:'POST', credentials:'same-origin', body:f })\r\n        .then(r => r.json())\r\n        .then(j => { if(j && j.success && j.data && j.data.nonce){ nonce = j.data.nonce; return true; } return false; })\r\n        .catch(() => false);\r\n    }catch(e){ return Promise.resolve(false); }\r\n  }\r\n  \/* runs once: is this visitor signed in, and is the snippet live? *\/\r\n  function probe(){\r\n    if(probed) return probed;\r\n    probed = freshNonce().then(okNonce => {\r\n      on = !!okNonce;\r\n      console.info('[sync] account sync ' + (on\r\n        ? 'ON \u2014 quizId: ' + CFG.quizId\r\n        : 'OFF \u2014 not signed in, or the \"Quiz Progress Sync\" snippet is not active'));\r\n      return on;\r\n    });\r\n    return probed;\r\n  }\r\n\r\n  function sitting(){\r\n    let n = 0, ok = 0;\r\n    Object.keys(S.ans || {}).forEach(u => {\r\n      const q = BY_UID.get(u); if(!q) return;\r\n      n++; if(q.correct === S.ans[u]) ok++;\r\n    });\r\n    return { n:n, ok:ok };\r\n  }\r\n  function fields(){\r\n    const s = sitting();\r\n    return {\r\n      payload   : JSON.stringify(P),\r\n      score     : s.ok,\r\n      total     : s.n,\r\n      seconds   : P.startedAt ? Math.round((Date.now() - P.startedAt)\/1000) : 0,\r\n      attempt_id: P.attemptId || 0\r\n    };\r\n  }\r\n\r\n  function push(){ dirty = true; clearTimeout(timer); timer = setTimeout(flush, 1200); }\r\n\r\n  function flush(){\r\n    if(busy || !dirty) return;\r\n    if(!on){ probe().then(okp => { if(okp) flush(); }); return; }   \/\/ wait for the probe, then send\r\n    busy = true; dirty = false;\r\n    post('cssadda_progress_save', fields()).then(j => {\r\n      busy = false;\r\n      if(j && j.success){\r\n        retries = 0;\r\n        if(j.data){\r\n          if(j.data.attempt_id) P.attemptId = j.data.attempt_id;\r\n          if(j.data.updatedAt)  P.updatedAt = j.data.updatedAt;\r\n        }\r\n        try{ localStorage.setItem(KEY, JSON.stringify(P)); }catch(e){}\r\n      } else if(j && j.data && j.data.code === 'bad_nonce' && retries < 2){\r\n        retries++; freshNonce().then(okNonce => { if(okNonce){ dirty = true; flush(); } });\r\n      } else {\r\n        dirty = true;                       \/\/ retry on the next save\r\n      }\r\n    }).catch(() => { busy = false; dirty = true; });\r\n  }\r\n\r\n  function flushNow(){ clearTimeout(timer); dirty = true; flush(); }\r\n\r\n  \/* survives the tab being closed mid-sitting *\/\r\n  function beacon(){\r\n    if(!on || !navigator.sendBeacon) return;\r\n    try{ navigator.sendBeacon(AJAX, body('cssadda_progress_save', fields())); }catch(e){}\r\n  }\r\n\r\n  const answered = r => (r && r.ans && typeof r.ans==='object' && Object.keys(r.ans).length) ? r : null;\r\n\r\n  \/* merge, so one device can never wipe another *\/\r\n  function merge(local, remote){\r\n    if(!remote || typeof remote !== 'object' || remote.schema !== SCHEMA) return local;\r\n    const out = JSON.parse(JSON.stringify(local));\r\n    if(!out.stats) out.stats = {};\r\n\r\n    \/\/ per question, keep whichever record carries more attempts\r\n    Object.keys(remote.stats || {}).forEach(u => {\r\n      const r = remote.stats[u], l = out.stats[u];\r\n      const rn = (r.correct||0) + (r.incorrect||0);\r\n      const ln = l ? (l.correct||0) + (l.incorrect||0) : -1;\r\n      if(rn > ln) out.stats[u] = r;\r\n    });\r\n\r\n    const seen = new Set();\r\n    out.log = (local.log||[]).concat(remote.log||[])\r\n      .filter(x => x && x.ts)\r\n      .sort((a,b) => a.ts - b.ts)\r\n      .filter(x => { const k = x.u + '|' + x.ts; if(seen.has(k)) return false; seen.add(k); return true; })\r\n      .slice(-400);\r\n\r\n    \/* flags, the built session and the sitting belong to whichever side is newer *\/\r\n    const lt = local.updatedAt || 0, rt = remote.updatedAt || 0;\r\n    const la = answered(local.resume)  ? Object.keys(local.resume.ans).length  : 0;\r\n    const ra = answered(remote.resume) ? Object.keys(remote.resume.ans).length : 0;\r\n    const newer = ((rt > lt) || (rt === lt && ra > la)) ? remote : local;\r\n\r\n    out.flags      = (newer.flags || []).slice();\r\n    out.queue      = newer.queue || [];\r\n    out.queueLabel = newer.queueLabel || '';\r\n    out.queueKind  = newer.queueKind || '';\r\n    out.attemptId  = newer.attemptId || 0;\r\n    out.startedAt  = newer.startedAt || 0;\r\n    \/* an empty sitting must never overwrite a real one *\/\r\n    out.resume     = answered(newer.resume) || answered(local.resume) || newer.resume || null;\r\n    out.updatedAt  = Math.max(lt, rt);\r\n    return out;\r\n  }\r\n\r\n  function pull(){\r\n    if(pulled) return;\r\n    pulled = true;\r\n    probe().then(okp => { if(okp) load(); });\r\n  }\r\n  function load(){\r\n    post('cssadda_progress_load', {}).then(j => {\r\n      if(!j || !j.success){\r\n        if(j && j.data && j.data.code === 'bad_nonce' && retries < 2){\r\n          retries++; freshNonce().then(okNonce => { if(okNonce) load(); });\r\n        }\r\n        return;\r\n      }\r\n      const raw = j.data && j.data.payload;\r\n      if(!raw){ push(); return; }                 \/\/ first device \u2014 seed the server\r\n\r\n      let remote = null;\r\n      try{ remote = JSON.parse(raw); }catch(e){ return; }\r\n\r\n      const before = Object.keys(P.stats || {}).length;\r\n      const hadSitting = Object.keys(S.ans || {}).length;\r\n      P = merge(P, remote);\r\n      ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(P[k])) P[k]=[]; });\r\n      if(!P.stats) P.stats = {};\r\n      if(QS.length) pruneOrphans();\r\n\r\n      flags.clear(); (P.flags || []).forEach(u => flags.add(u));\r\n      refreshWeak();\r\n\r\n      \/* nothing answered here yet, but another device has a sitting \u2014 pick it up *\/\r\n      if(!hadSitting && answered(P.resume)){\r\n        const at = restoreResume();\r\n        if(at !== 0 && !document.querySelector('#cdRoot .resumebar')) resumeBar(at);\r\n      }\r\n      save(); render(); hdr();\r\n      if(S.tab==='perf') renderPerf();\r\n\r\n      if(Object.keys(P.stats || {}).length > before) toast('Progress restored from your account', true);\r\n    }).catch(() => {});\r\n  }\r\n\r\n  window.addEventListener('pagehide', beacon);\r\n  document.addEventListener('visibilitychange', () => { if(document.hidden) flushNow(); });\r\n  return { push:push, pull:pull, flushNow:flushNow, probe:probe, get enabled(){ return on; } };\r\n})();\r\n\r\n\/* =====================================================================\r\n   8. FORMAT + TRAIT MODEL\r\n   SHAPE  = how the question is built (one per question)\r\n   TRAIT  = what it turns on (a question may carry several)\r\n   A shape gap is a reading habit; a trait gap is recall. Same number,\r\n   opposite remedy \u2014 so they are reported separately.\r\n   ===================================================================== *\/\r\nconst SHAPES = [\r\n  { key:'match',  label:'Match the following (List-I \/ List-II)',\r\n    test:q => \/list\\s*-?\\s*i\\b\/i.test(q.question) },\r\n  { key:'multi',  label:'Multi-statement \/ how many are correct',\r\n    test:q => q.question.split(\/<br\\s*\\\/?>|\\n\/).filter(x=>\/^\\s*\\d+[.)]\/.test(x)).length>=2 },\r\n  { key:'direct', label:'Explanation', test:()=>true }  \/\/ catch-all\r\n];\r\nconst TRAITS = [\r\n  { key:'cite',      label:'Para, rule, article or article-number recall',\r\n    test:q => \/\\b(para|paragraph|rule|article|section|appendix|schedule|clause)\\s*[-\u2013]?\\s*\\d\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'period',    label:'Time limits and periods',\r\n    test:q => \/\\b\\d+\\s*(day|week|month|year|hour)s?\\b|\\b(one|two|three|four|five|six|seven|ten|fourteen|fifteen|twenty|twenty-five|thirty|forty-five|sixty|ninety)[\\s-](day|week|month|year)s?\\b\/i.test(q.options.join(' ')) },\r\n  { key:'money',     label:'Numbers, monetary limits and percentages',\r\n    test:q => \/\u20b9|\\bRs\\.?\\s*\\d|\\blakhs?\\b|\\bcrores?\\b|per\\s*cent|%|\\bone-(third|fourth|half|tenth)\\b\/i.test(q.options.join(' ')) },\r\n  { key:'authority', label:'Competent authority \/ level \/ who does what',\r\n    test:q => \/\\bwho\\b|\\bby whom\\b|\\bauthority\\b|\\brank of\\b|\\blevel of\\b|\\bnot below\\b|addressed to|shall be (signed|issued|approved|maintained|prepared|submitted)\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'negative',  label:'Negatively phrased (\u201cNOT correct\u201d, \u201cexcept\u201d)',\r\n    test:q => \/\\bnot correct\\b|\\bis incorrect\\b|\\bare not correct\\b|\\bexcept\\b|\\bdoes not\\b|\\bcannot\\b|\\bnot required\\b|\\bneed not\\b|\\bis\\\/are not\\b\/i.test(q.question) }\r\n];\r\nconst _shape = {};\r\nfunction shapeOf(q){ const u=uid(q); return _shape[u] || (_shape[u] = SHAPES.find(s=>s.test(q)) || SHAPES[SHAPES.length-1]); }\r\n\r\n\/* =====================================================================\r\n   9. MODELS\r\n   ===================================================================== *\/\r\nfunction smoothed(c,i){ const k=CFG.priorStrength, p0=CFG.priorAccuracy; return (c + k*p0)\/(c + i + k); }\r\nfunction expectedRate(c,i,coverage){ return smoothed(c,i)*coverage + CFG.priorAccuracy*(1-coverage); }\r\nfunction recall(st){\r\n  if(!st || !st.last || st.correct<2) return null;\r\n  const R=CFG.retention, reps=Math.max(1, st.correct - st.incorrect);\r\n  const stability = R.baseDays * Math.pow(R.growth, reps-1);\r\n  return Math.exp(-((Date.now()-st.last)\/86400000)\/stability);\r\n}\r\nfunction retentionIndex(){\r\n  let s=0,n=0; QS.forEach(q=>{ const r=recall(P.stats[uid(q)]); if(r!==null){s+=r;n++;} });\r\n  return n ? Math.round(s\/n*100) : null;\r\n}\r\nfunction bankStats(c, bank){\r\n  const qs = inChB(c, bank);\r\n  let att=0, ok=0, bad=0, mastSum=0;\r\n  qs.forEach(q=>{ const st=P.stats[uid(q)];\r\n    if(st && (st.correct+st.incorrect)>0){ att++; ok+=st.correct; bad+=st.incorrect; }\r\n    mastSum += st ? Math.min(st.correct\/CFG.masteryThreshold,1) : 0; });\r\n  return { count:qs.length, att, ok, bad,\r\n           acc:(ok+bad)?ok\/(ok+bad):null,\r\n           coverage: qs.length?att\/qs.length:0,\r\n           mastery: qs.length?mastSum\/qs.length:0 };\r\n}\r\nfunction chapterRows(){\r\n  return CHAPTERS.map(c=>{\r\n    const pyq = bankStats(c,'pyq'), con = bankStats(c,'concept');\r\n    const count = pyq.count+con.count, att = pyq.att+con.att;\r\n    const ok = pyq.ok+con.ok, bad = pyq.bad+con.bad;\r\n    const acc = (ok+bad) ? ok\/(ok+bad) : null;\r\n    const weight = weightOf(c);\r\n    const coverage = count?att\/count:0;\r\n    const mastery  = count ? (pyq.mastery*pyq.count + con.mastery*con.count)\/count : 0;\r\n    const expected = expectedRate(ok,bad,coverage);\r\n    const leak = weight*(1-expected);\r\n    const difficulty = acc===null ? 1 : (1.4 - 0.6*acc);\r\n    return { chapter:c, count, weight, source:W.source[c], pyq, con, att, ok, bad,\r\n             coverage, acc, mastery, expected, leak,\r\n             priority: weight*(1-mastery)*difficulty };\r\n  }).sort((a,b)=>b.weight-a.weight);\r\n}\r\nfunction readiness(){\r\n  const rows=chapterRows();\r\n  return {\r\n    score     : Math.round(rows.reduce((a,r)=>a+r.weight*r.mastery,0)*100),\r\n    projected : Math.round(rows.reduce((a,r)=>a+r.weight*r.expected,0)*100),\r\n    covered   : Math.round(rows.reduce((a,r)=>a+r.weight*r.coverage,0)*100),\r\n    touched   : Object.values(P.stats).some(s=>(s.correct+s.incorrect)>0),\r\n    rows\r\n  };\r\n}\r\nfunction masteredCount(){ return QS.filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length; }\r\nfunction formatRows(){\r\n  const acc={};\r\n  const ensure=(k,l,kind)=> acc[k] || (acc[k]={key:k,label:l,kind:kind,ok:0,bad:0,total:0,seen:0});\r\n  SHAPES.forEach(s=>ensure(s.key,s.label,'shape'));\r\n  TRAITS.forEach(t=>ensure(t.key,t.label,'trait'));\r\n  QS.forEach(q=>{\r\n    const s=P.stats[uid(q)], buckets=[acc[shapeOf(q).key]];\r\n    TRAITS.forEach(t=>{ if(t.test(q)) buckets.push(acc[t.key]); });\r\n    buckets.forEach(r=>{ r.total++; if(s && (s.correct+s.incorrect)>0){ r.seen++; r.ok+=s.correct; r.bad+=s.incorrect; } });\r\n  });\r\n  return Object.values(acc).map(r=>{ const n=r.ok+r.bad; r.attempts=n; r.acc = n? r.ok\/n : null; return r; })\r\n    .filter(r=>r.total>0);\r\n}\r\nfunction dueForRevision(){\r\n  const risk=CFG.retention.riskBelow;\r\n  return QS.map(q=>{\r\n    const st=P.stats[uid(q)], r=recall(st);\r\n    if(r===null || r>=risk) return null;\r\n    return { q, recall:r, days:Math.floor((Date.now()-st.last)\/86400000), urgency: weightOf(q.chapter)*(1-r) };\r\n  }).filter(Boolean).sort((a,b)=>b.urgency-a.urgency);\r\n}\r\n\r\n\/* =====================================================================\r\n   10. PYQ PAPER \u2014 real papers only, spread across chapters the way the\r\n   exam spreads them, favouring what you have seen least.\r\n   ===================================================================== *\/\r\nfunction allocate(rows,n,shareOf){\r\n  const total = rows.reduce((a,r)=>a+Math.max(0,shareOf(r)),0);\r\n  if(!(total>0)) return rows.map(r=>({r,slots:0}));\r\n  const out = rows.map(r=>{ const exact=n*Math.max(0,shareOf(r))\/total;\r\n    return {r, exact, slots:Math.min(Math.floor(exact), r.count)}; });\r\n  let left = n - out.reduce((a,x)=>a+x.slots,0);\r\n  out.slice().sort((a,b)=>(b.exact-b.slots)-(a.exact-a.slots))\r\n     .forEach(x=>{ if(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  if(left>0) out.slice().sort((a,b)=>shareOf(b.r)-shareOf(a.r))\r\n     .forEach(x=>{ while(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  return out;\r\n}\r\n\/* Fisher\u2013Yates, so the order of a sitting is never the order of the bank *\/\r\nfunction shuffle(a){\r\n  for(let i=a.length-1;i>0;i--){ const j=Math.floor(Math.random()*(i+1)); [a[i],a[j]]=[a[j],a[i]]; }\r\n  return a;\r\n}\r\n\/* Weighted sampling without replacement: a high score makes a question\r\n   likely, never certain. Two sittings built back to back therefore share\r\n   only part of their content instead of being identical. *\/\r\nfunction sampleWeighted(pool, n, scoreFn){\r\n  const items = pool.map(q=>({q, w:Math.max(scoreFn(q), 1e-9)}));\r\n  const out=[];\r\n  n = Math.min(n, items.length);\r\n  for(let k=0;k<n;k++){\r\n    let total=0; items.forEach(x=>total+=x.w);\r\n    let r=Math.random()*total, hit=items.length-1;\r\n    for(let i=0;i<items.length;i++){ r-=items[i].w; if(r<=0){ hit=i; break; } }\r\n    out.push(items[hit].q);\r\n    items.splice(hit,1);\r\n  }\r\n  return out;\r\n}\r\nfunction buildSession(){\r\n  const rows = chapterRows().filter(r=>r.pyq.count>0);\r\n  if(!rows.length) return 0;\r\n  const n = Math.min(CFG.pyqSize, PYQ.length);\r\n  const alloc = allocate(rows.map(r=>Object.assign({},r,{count:r.pyq.count})), n, r=>r.weight);\r\n  \/\/ whatever you were given last time is pushed down, not banned\r\n  const last = new Set(P.queue||[]);\r\n  const fresh = u => last.has(u) ? 0.3 : 1;\r\n  const picked=[];\r\n  alloc.forEach(({r,slots})=>{\r\n    if(!slots) return;\r\n    picked.push(...sampleWeighted(inChB(r.chapter,'pyq').slice(), slots, q=>{\r\n      const st=P.stats[uid(q)], seen=st?(st.correct+st.incorrect):0;\r\n      const stale=(st&&st.last) ? Math.min((Date.now()-st.last)\/(86400000*30),1) : 1;\r\n      return (1\/(1+seen*1.6) + 0.35*stale) * fresh(uid(q));\r\n    }));\r\n  });\r\n  shuffle(picked);\r\n  P.queue = picked.map(uid);\r\n  P.queueLabel = 'PYQ paper';\r\n  P.queueKind = 'pyq';\r\n  save();\r\n  return picked.length;\r\n}\r\n\/* a queue saved by the older page (kinds 'focus' \/ 'mock') is ignored *\/\r\nconst liveQueue = () => (P.queueKind==='focus' || P.queueKind==='mock') ? [] : (P.queue||[]);\r\n\/* a new sitting: answers and times start clean *\/\r\nfunction newSitting(){\r\n  S.ans={}; S.qtime={};\r\n  S.explFor=null; S.only=null; P.startedAt=0; P.attemptId=0;\r\n}\r\nfunction startSession(){\r\n  const had = liveQueue().length;\r\n  const n = buildSession();\r\n  if(!n){ toast('No previous year questions to build a paper from'); return; }\r\n  newSitting(); clearResume();                  \/\/ a new sitting starts clean\r\n  setTab('quiz'); setFilter('session');\r\n  toast('PYQ paper ready \u2014 '+n+' questions'+(had?' (previous paper replaced)':''), true);\r\n}\r\n\r\n\/* =====================================================================\r\n   11. POOL \/ FILTERS\r\n   ===================================================================== *\/\r\nfunction pool(base){\r\n  let p = QS.slice();\r\n  if(S.filter==='pyq')     p = p.filter(q=>q.bank==='pyq');\r\n  if(S.filter==='concept') p = p.filter(q=>q.bank==='concept');\r\n  if(S.filter==='year') p = S.year==null ? [] : PYQ.filter(q=>String(q.year)===String(S.year));\r\n  if(S.filter==='chapter' && S.chapter){\r\n    p = inCh(S.chapter).slice();\r\n    if(S.bank!=='all') p = p.filter(q=>q.bank===S.bank);\r\n  }\r\n  if(S.filter==='weak')    p = p.filter(q=>weak.has(uid(q)));\r\n  if(S.filter==='flagged') p = p.filter(q=>flags.has(uid(q)));\r\n  if(S.filter==='session') p = liveQueue().map(u=>BY_UID.get(u)).filter(Boolean);\r\n  if(S.query){ const t=S.query.toLowerCase();\r\n    p = p.filter(q=>(q.question+' '+q.options.join(' ')+' '+q.explanation).toLowerCase().includes(t)); }\r\n  if(base) return p;                       \/\/ the SET \u2014 what the scorecard scores\r\n  if(S.unattempted) p = p.filter(q=>S.ans[uid(q)]==null);\r\n  if(S.only==='wrong') p = p.filter(q=>{ const a=S.ans[uid(q)]; return a!=null && a!==q.correct; });\r\n  if(S.only==='blank') p = p.filter(q=>S.ans[uid(q)]==null);\r\n  return p;\r\n}\r\nconst setPool = () => pool(true);\r\nfunction refreshWeak(){\r\n  weak.clear();\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(s && s.incorrect>=CFG.weakThreshold && s.correct<CFG.masteryThreshold) weak.add(uid(q)); });\r\n  P.weak=[...weak];\r\n}\r\nrefreshWeak();\r\n\r\n\/* =====================================================================\r\n   12. STEM RENDERING (statements + List-I \/ List-II)\r\n   ===================================================================== *\/\r\nconst cleanStem = t => String(t).replace(\/^\\s*(?:Q|Question)\\s*\\.?\\s*\\d+\\s*[.):\\-]\\s*\/i,'').trim();\r\nlet QNUM = '';                               \/\/ set by render() just before each stem is built\r\nconst QN = () => '<span class=\"qno\">' + (QNUM || 'Q.') + '<\/span>';\r\nfunction buildStem(raw){\r\n  const lines = raw.split(\/<br\\s*\\\/?>|\\n\/).map(s=>s.trim()).filter(Boolean);\r\n  const plain = s => s.replace(\/<\\\/?b>\/g,'').trim();\r\n  const isMatch = lines.some(l=>\/^List\\s*[-\u2013\u2014]?\\s*I\\b\/i.test(plain(l)));\r\n  const numbered = lines.filter(l=>\/^\\d+[.)]\\s\/.test(plain(l)));\r\n  if(isMatch) return matchCard(lines, plain);\r\n  if(numbered.length>=2) return stmtCard(lines, plain);\r\n  return plainCard(lines);\r\n}\r\n\/* a single-statement question gets the same sheet as the other two, so\r\n   every question on the page reads the same way *\/\r\nfunction plainCard(lines){\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + lines.map((l,i)=>'<p class=\"'+(i===0?'lead':'close')+'\">'+(i===0?QN():'')+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\nfunction stmtCard(lines, plain){\r\n  const isN = l => \/^\\d+[.)]\\s\/.test(plain(l));\r\n  const first = lines.findIndex(isN);\r\n  let last=-1; lines.forEach((l,i)=>{ if(isN(l)) last=i; });\r\n  const head = lines.slice(0,first), tail = lines.slice(last+1);\r\n  const items = lines.slice(first,last+1).filter(isN).map(l=>plain(l).replace(\/^\\d+[.)]\\s*\/,''));\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + head.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN():'')+l+'<\/p>').join('')\r\n    + '<ol class=\"stmts\">'+items.map(t=>'<li><span>'+t+'<\/span><\/li>').join('')+'<\/ol>'\r\n    + tail.map(l=>'<p class=\"close\">'+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\n\/* Match-the-following comes in every shape: one item per line, or the\r\n   whole list run together on a single line separated by semicolons or\r\n   commas, or nothing at all between items. All three are split here so\r\n   the two columns always come out as proper rows. *\/\r\nfunction splitItems(body, kind){\r\n  const lab = kind==='alpha' ? '[A-Fa-f]' : '\\\\d{1,2}';\r\n  const mk  = re => new RegExp(re.replace('LAB', lab), 'g');\r\n  let parts = body.split(mk('\\\\s*[;\\\\n]\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('\\\\s*,\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('(?<=\\\\S)\\\\s+(?=LAB\\\\s*[.)]\\\\s)'));\r\n  const re = new RegExp('^\\\\s*('+lab+')\\\\s*[.):]\\\\s*(.+?)\\\\s*[;,.]?\\\\s*$');\r\n  return parts.map(p=>{ const m=String(p).match(re);\r\n    return m ? {k:m[1].toUpperCase(), v:m[2]} : null; }).filter(Boolean);\r\n}\r\nfunction matchCard(lines, plain){\r\n  \/\/ keep line breaks, normalise only runs of spaces\r\n  const text = lines.map(plain).join('\\n').replace(\/[ \\t]+\/g,' ').trim();\r\n\r\n  \/* The opening line almost always names both lists \u2014 \"Match List-I with\r\n     List-II and select\u2026\" \u2014 so the first occurrence of each is the wrong\r\n     one. Take the last List-I that actually has items after it, and the\r\n     first List-II following that. *\/\r\n  const at = re => [...text.matchAll(re)].map(m=>m.index);\r\n  const posI  = at(\/List\\s*[-\u2013\u2014]?\\s*I\\b\/gi);\r\n  const posII = at(\/List\\s*[-\u2013\u2014]?\\s*II\\b\/gi);\r\n  const hasItems = (str,kind) =>\r\n    (kind==='alpha' ? \/[A-F]\\s*[.):]\\s\/ : \/\\d{1,2}\\s*[.):]\\s\/).test(str);\r\n  let iI=-1, iII=-1;\r\n  for(let k=posI.length-1;k>=0 && iI<0;k--){\r\n    const ii = posII.find(x=>x>posI[k]);\r\n    if(ii===undefined) continue;\r\n    if(hasItems(text.slice(posI[k],ii),'alpha') && hasItems(text.slice(ii),'num')){ iI=posI[k]; iII=ii; }\r\n  }\r\n  if(iI<0 || iII<0) return plainCard(lines);\r\n\r\n  const head  = text.slice(0, iI).trim();\r\n  let segI    = text.slice(iI, iII).trim();\r\n  let segII   = text.slice(iII).trim();\r\n\r\n  \/\/ anything after the lists \u2014 \"Code :\", \"Select the correct answer\u2026\"\r\n  let tail = '';\r\n  const t = segII.match(\/(?:\\n|\\s)(Code\\s*[:.]?\\s*$|(?:Select|Choose)\\b[\\s\\S]*$)\/i);\r\n  if(t){ tail = t[1].trim(); segII = segII.slice(0, t.index).trim(); }\r\n\r\n  \/\/ column captions: \"List-I (Purpose of Leave) :\"\r\n  const capRe = \/^List\\s*[-\u2013\u2014]?\\s*I{1,2}\\b\\s*(\\([^)]*\\))?\\s*[:.]?\\s*\/i;\r\n  const hI  = segI.match(capRe),  hII = segII.match(capRe);\r\n  const capI  = hI  ? hI[0].replace(\/[\\s:.]+$\/,'')  : 'List-I';\r\n  const capII = hII ? hII[0].replace(\/[\\s:.]+$\/,'') : 'List-II';\r\n  const rowsI  = splitItems(hI  ? segI.slice(hI[0].length)  : segI,  'alpha');\r\n  const rowsII = splitItems(hII ? segII.slice(hII[0].length): segII, 'num');\r\n  if(!rowsI.length || !rowsII.length) return plainCard(lines);\r\n\r\n  const cell = x => '<li><b>'+x.k+'.<\/b><span>'+x.v+'<\/span><\/li>';\r\n  const headLines = head ? head.split('\\n').filter(Boolean) : [];\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + (headLines.length\r\n        ? headLines.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN():'')+l+'<\/p>').join('')\r\n        : '<p class=\"lead\">'+QN()+'Match List-I with List-II and select the correct answer using the code given below the Lists:<\/p>')\r\n    + '<div class=\"lists\">'\r\n      + '<div class=\"lcol\"><h5>'+capI+'<\/h5><ul>'+rowsI.map(cell).join('')+'<\/ul><\/div>'\r\n      + '<div class=\"lcol\"><h5>'+capII+'<\/h5><ul>'+rowsII.map(cell).join('')+'<\/ul><\/div>'\r\n    + '<\/div>'\r\n    + '<p class=\"close\">'+(tail || 'Select the correct answer using the code given below:')+'<\/p>'\r\n    + '<\/div><\/div>';\r\n}\r\n\r\n\/* =====================================================================\r\n   13. UI HELPERS\r\n   ===================================================================== *\/\r\nconst $ = id => document.getElementById(id);\r\nlet toastTimer=null;\r\nfunction toast(msg, ok){\r\n  const t=$('toast'); t.innerHTML=msg; t.className='toast show'+(ok?' ok':'');\r\n  clearTimeout(toastTimer); toastTimer=setTimeout(()=>t.className='toast',3000);\r\n}\r\nconst SRC_ON = !!(CFG.sourceUrl && CFG.sourceUrl.trim());\r\nconst stripHtml = s => String(s).replace(\/<[^>]+>\/g,'').replace(\/\\s+\/g,' ').trim();\r\nconst preview = (q,n) => { const t=stripHtml(q.question); return t.length>n ? t.slice(0,n)+'\u2026' : t; };\r\nfunction stars(u){\r\n  const s=P.stats[u]; if(!s || (s.correct+s.incorrect)===0) return null;\r\n  return { filled: Math.min(s.correct, CFG.masteryThreshold), c:s.correct, i:s.incorrect };\r\n}\r\n\r\n\/* =====================================================================\r\n   14. RENDER \u2014 PRACTICE\r\n   ===================================================================== *\/\r\nconst TWO_BANKS = PYQ.length>0 && CON.length>0;\r\n\/* exam years in the PYQ bank, newest first, with what each paper gave *\/\r\nlet _years = null;\r\nfunction yearRows(){\r\n  if(!_years){\r\n    const by = new Map();\r\n    PYQ.forEach(q=>{ if(q.year===undefined || q.year===null || q.year==='') return;\r\n      const k=String(q.year); if(!by.has(k)) by.set(k,[]); by.get(k).push(q); });\r\n    _years = [...by.entries()].map(([y,qs])=>({y, qs}))\r\n      .sort((a,b)=>YEAR_ORDER(b.y)-YEAR_ORDER(a.y) || String(b.y).localeCompare(String(a.y)));\r\n  }\r\n  return _years.map(r=>{\r\n    let seen=0, ok=0, bad=0;\r\n    r.qs.forEach(q=>{ const s=P.stats[uid(q)]; if(s && (s.correct+s.incorrect)>0){ seen++; ok+=s.correct; bad+=s.incorrect; } });\r\n    return { y:r.y, n:r.qs.length, seen, acc:(ok+bad)?ok\/(ok+bad):null };\r\n  });\r\n}\r\nfunction renderYears(){\r\n  const panel=$('yearPanel');\r\n  const on = S.filter==='year';\r\n  panel.classList.toggle('hide', !on);\r\n  if(!on) return;\r\n  const rows = yearRows();\r\n  if(S.year==null || !rows.some(r=>r.y===String(S.year))) S.year = rows.length ? rows[0].y : null;\r\n  $('yearList').innerHTML = rows.map(r=>{\r\n    const sel = r.y===String(S.year), pct = r.n ? Math.round(r.seen\/r.n*100) : 0;\r\n    return '<button type=\"button\" class=\"ychip\" aria-pressed=\"'+sel+'\" data-y=\"'+esc(r.y)+'\" '\r\n      + 'title=\"'+esc(r.y)+' paper \u00b7 '+r.n+' MCQ'+(r.n===1?'':'s')+' \u00b7 '+r.seen+' done'+(r.acc==null?'':' \u00b7 '+Math.round(r.acc*100)+'% accurate')+'\">'\r\n      + '<b>'+esc(r.y)+'<\/b>'\r\n      + '<span class=\"yc\">'+r.n+' MCQ'+(r.n===1?'':'s')+'<\/span>'\r\n      + '<span class=\"ys\">'+(r.seen ? r.seen+' done'+(r.acc==null?'':' \u00b7 '+Math.round(r.acc*100)+'%') : 'not started')+'<\/span>'\r\n      + '<span class=\"ybar\"><i style=\"width:'+pct+'%\"><\/i><\/span><\/button>';\r\n  }).join('');\r\n  const tot = rows.reduce((a,r)=>a+r.n,0);\r\n  $('yearMeta').textContent = rows.length+' paper'+(rows.length===1?'':'s')+' \u00b7 '+tot+' MCQs';\r\n}\r\nfunction renderCtx(){\r\n  renderYears();\r\n  const panel=$('chapPanel');\r\n  const on = S.filter==='chapter';\r\n  panel.classList.toggle('hide', !on);\r\n  if(!on) return;\r\n  S.bank='all';\r\n  const rows = chapterRows().filter(r=>r.count>0).sort(byChapterOrder);\r\n  if(!S.chapter || !rows.some(r=>r.chapter===S.chapter)) S.chapter = rows[0] ? rows[0].chapter : null;\r\n  $('chapList').innerHTML = rows.map((r,n)=>{\r\n    const sel = r.chapter===S.chapter;\r\n    const mastered = inCh(r.chapter).filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length;\r\n    const title = r.chapter+(WT?' \u2014 '+pctLabel(r.weight)+' of the exam':'')+' \u00b7 '\r\n                + (PYQ.length ? nPyq(r.pyq.count)+', ' : '')\r\n                + r.con.count+' concept MCQ'+(r.con.count===1?'':'s')+' \u00b7 '\r\n                + Math.round(r.coverage*100)+'% seen'+(mastered?' \u00b7 '+mastered+' mastered':'');\r\n    return '<button class=\"chapchip\" aria-pressed=\"'+sel+'\" data-ch=\"'+encodeURIComponent(r.chapter)+'\" title=\"'+title+'\">'\r\n      + '<span class=\"no\">'+(n+1)+'<\/span>'\r\n      + '<span class=\"cn\">'+titleCase(r.chapter)+'<\/span>'\r\n      + (WT ? '<span class=\"cw\">'+pctLabel(r.weight)+' of exam<\/span>' : '')\r\n      + (mastered===r.count ? '<span class=\"done\">\u2713<\/span>' : '')\r\n      + (PYQ.length ? '<span class=\"cc pyq\" title=\"previous year questions\">'+r.pyq.count+'<\/span>' : '')\r\n      + (CON.length ? '<span class=\"cc con\" title=\"concept MCQs\">'+r.con.count+'<\/span>' : '')\r\n      + '<\/button>';\r\n  }).join('');\r\n  const r = rows.find(x=>x.chapter===S.chapter);\r\n  $('ctxMeta').textContent = r\r\n    ? Math.round(r.coverage*100)+'% seen \u00b7 '+(r.acc===null?'not attempted':Math.round(r.acc*100)+'% accurate')\r\n    : '';\r\n}\r\n\/* --- page turn: set by the navigation handlers, consumed by render() --- *\/\r\nlet TURN = 0;                       \/* +1 forward, -1 back, 0 = no animation *\/\r\nconst REDUCED = !!(window.matchMedia && window.matchMedia('(prefers-reduced-motion: reduce)').matches);\r\nlet LEAF = null;                    \/* the overlay of a turn still running *\/\r\nfunction endTurn(){\r\n  if(!LEAF) return;\r\n  (LEAF.anims||[]).forEach(a=>{ try{ a.cancel(); }catch(e){} });\r\n  LEAF.wrap.remove();\r\n  const card=$('qCard'); if(card) card.classList.remove('turning');\r\n  LEAF = null;\r\n}\r\n\/* an inert copy of the page: no ids, no focus, no clicks *\/\r\nfunction copyPage(sheet){\r\n  const c = sheet.cloneNode(true);\r\n  c.removeAttribute('id');\r\n  c.querySelectorAll('[id]').forEach(n=>n.removeAttribute('id'));\r\n  c.querySelectorAll('button,a,input').forEach(n=>{ n.setAttribute('tabindex','-1'); });\r\n  c.classList.remove('turn-f','turn-b');\r\n  c.setAttribute('aria-hidden','true');\r\n  return c;\r\n}\r\n\/* called BEFORE the new question is drawn: keeps a picture of the old page *\/\r\nfunction snapTurn(){\r\n  endTurn();\r\n  if(!CFG.pageTurn || REDUCED || typeof Element.prototype.animate !== 'function') return null;\r\n  const sheet = document.querySelector('#qCard .qbody');\r\n  if(!sheet || !sheet.offsetHeight) return null;\r\n  return { page: copyPage(sheet), top: sheet.offsetTop, h: sheet.offsetHeight };\r\n}\r\n\/* called AFTER the new question is drawn *\/\r\nfunction playTurn(dir, snap){\r\n  const card = $('qCard'), sheet = document.querySelector('#qCard .qbody');\r\n  if(!snap || !card || !sheet){ return; }\r\n  const h = Math.max(snap.h, sheet.offsetHeight);\r\n  const wrap = document.createElement('div');\r\n  wrap.className = 'leafwrap';\r\n  wrap.style.top = snap.top+'px'; wrap.style.height = h+'px';\r\n  const leaf = document.createElement('div'); leaf.className='leaf';\r\n  const shade = document.createElement('div'); shade.className='shade';\r\n  const cast = document.createElement('div');  cast.className='cast';\r\n  const spine = document.createElement('div'); spine.className='spine';\r\n  const anims = [];\r\n  const ease = 'cubic-bezier(.45,.05,.35,1)', D = 620;\r\n\r\n  if(dir > 0){\r\n    \/* forward: the old page lifts off the new one and folds back on the spine *\/\r\n    leaf.style.height = snap.h+'px';\r\n    leaf.appendChild(snap.page); leaf.appendChild(shade);\r\n    wrap.appendChild(cast); wrap.appendChild(leaf); wrap.appendChild(spine);\r\n    card.classList.add('turning'); card.appendChild(wrap);\r\n    anims.push(leaf.animate([\r\n      { transform:'rotateY(0deg)',   boxShadow:'0 0 0 rgba(0,0,0,0)' },\r\n      { transform:'rotateY(-35deg)', boxShadow:'18px 0 36px rgba(30,24,14,.22)', offset:.45 },\r\n      { transform:'rotateY(-90deg)', boxShadow:'4px 0 10px rgba(30,24,14,.10)' }\r\n    ], { duration:D, easing:ease, fill:'forwards' }));\r\n    anims.push(shade.animate([{opacity:0},{opacity:.55,offset:.5},{opacity:1}], { duration:D, easing:ease, fill:'forwards' }));\r\n    anims.push(cast.animate([{opacity:.0},{opacity:1,offset:.35},{opacity:0}], { duration:D, easing:'ease-out', fill:'forwards' }));\r\n  } else {\r\n    \/* back: the previous page swings in from the spine and settles over this one *\/\r\n    const under = document.createElement('div'); under.className='under';\r\n    under.appendChild(snap.page);\r\n    leaf.style.height = sheet.offsetHeight+'px';\r\n    leaf.appendChild(copyPage(sheet)); leaf.appendChild(shade);\r\n    wrap.appendChild(under); wrap.appendChild(cast); wrap.appendChild(leaf); wrap.appendChild(spine);\r\n    card.classList.add('turning'); card.appendChild(wrap);\r\n    anims.push(leaf.animate([\r\n      { transform:'rotateY(-90deg)', boxShadow:'4px 0 10px rgba(30,24,14,.10)' },\r\n      { transform:'rotateY(-35deg)', boxShadow:'18px 0 36px rgba(30,24,14,.22)', offset:.55 },\r\n      { transform:'rotateY(0deg)',   boxShadow:'0 0 0 rgba(0,0,0,0)' }\r\n    ], { duration:D, easing:ease, fill:'forwards' }));\r\n    anims.push(shade.animate([{opacity:1},{opacity:.55,offset:.5},{opacity:0}], { duration:D, easing:ease, fill:'forwards' }));\r\n    anims.push(cast.animate([{opacity:0},{opacity:1,offset:.65},{opacity:0}], { duration:D, easing:'ease-in', fill:'forwards' }));\r\n  }\r\n  LEAF = { wrap, anims };\r\n  const mine = LEAF;\r\n  anims[0].onfinish = () => { if(LEAF === mine) endTurn(); };\r\n\r\n  if(card.getBoundingClientRect().top < 0){\r\n    try{ card.scrollIntoView({block:'start', behavior:'smooth'}); }catch(e){}\r\n  }\r\n}\r\nfunction render(){\r\n  const _turn = TURN; TURN = 0;\r\n  const _snap = _turn ? snapTurn() : (endTurn(), null);\r\n  renderCtx();\r\n  const p = pool();\r\n  const ec = $('emptyCard');\r\n  if(!p.length){\r\n    CUR_UID=null;\r\n    $('qCard').classList.add('hide'); ec.classList.remove('hide');\r\n    const back = ' <button type=\"button\" class=\"rb-btn\" data-only-off=\"1\" style=\"margin-top:12px\">Show the whole set<\/button>';\r\n    $('emptyBody').innerHTML =\r\n      S.only==='wrong' ? '<b>No wrong answers in this set<\/b>Nothing to review \u2014 every answer here is right.'+back :\r\n      S.only==='blank' ? '<b>Every question in this set is answered<\/b>The scorecard has the final count.'+back :\r\n      S.query    ? '<b>No match for \u201c'+S.query+'\u201d<\/b>Try a rule or paragraph number, or a phrase like \u201cpart file\u201d.' :\r\n      S.filter==='weak'    ? '<b>No weak areas yet<\/b>Anything you answer wrong lands here until you have it right '+CFG.masteryThreshold+' times.' :\r\n      S.filter==='flagged' ? '<b>Nothing flagged yet<\/b>Press <b style=\"display:inline\">Flag<\/b> under any question and it collects here.' :\r\n      S.filter==='session' ? '<b>No PYQ paper built yet<\/b>Open My Performance and press PYQ paper.' :\r\n      S.unattempted        ? '<b>You have attempted everything here<\/b>Turn off \u201cUnattempted only\u201d to revise what you have done.' :\r\n                             '<b>No questions in this selection<\/b>Clear the search or pick another chapter.';\r\n    renderNav(p); rail(p); return;\r\n  }\r\n  ec.classList.add('hide'); $('qCard').classList.remove('hide');\r\n  if(S.i>=p.length) S.i=0; if(S.i<0) S.i=p.length-1;\r\n\r\n  const q=p[S.i], u=uid(q), given=S.ans[u];\r\n  CUR_UID = u;\r\n  renderModeBar(p);\r\n  $('qCount').textContent = 'Question '+(S.i+1)+' of '+p.length;\r\n  $('qChap').textContent  = chBrief(q.chapter);\r\n  \/* PYQ tag \u2014 every question from the PYQ bank (with its year); a concept\r\n     item that still carries a year\/exam field is tagged the same way *\/\r\n  const _src = $('qSrc'), _yr = q.year || q.exam || '';\r\n  if(q.bank==='pyq' || _yr){ _src.className='badge-src pyq'; _src.textContent = (CFG.pyqLabel||'PYQ')+(_yr?' '+_yr:''); _src.style.display=''; }\r\n  else if(CFG.showConceptTag){ _src.className='badge-src con'; _src.textContent='Concept'; _src.style.display=''; }\r\n  else { _src.style.display='none'; }\r\n  const tags=[];\r\n  if(weak.has(u))  tags.push('<span class=\"qtag weak\">\u26a0\ufe0f Weak<\/span>');\r\n  if(flags.has(u)) tags.push('<span class=\"qtag flag\">\ud83d\udd16 Flagged<\/span>');\r\n  const sMast=P.stats[u];\r\n  if(sMast && sMast.correct>=CFG.masteryThreshold) tags.push('<span class=\"qtag done\">\u2713 Mastered<\/span>');\r\n  $('qTags').innerHTML = tags.join('');\r\n  const st = stars(u), badge=$('qMastery');\r\n  if(!st){ badge.textContent='Not seen yet'; badge.className='badge-m'; }\r\n  else {\r\n    const done = st.c>=CFG.masteryThreshold;\r\n    badge.textContent = '\u2605'.repeat(st.filled)+'\u2606'.repeat(Math.max(0,CFG.masteryThreshold-st.filled))+'  '+st.c+'\u2713 '+st.i+'\u2717';\r\n    badge.className = 'badge-m'+(weak.has(u)&&!done?' weak':'');\r\n  }\r\n  QNUM = CFG.numberQuestions ? ((q.id != null ? q.id : (S.i + 1)) + '.') : 'Q.';\r\n  const _foot = $('cdFoot');\r\n  if(_foot) _foot.innerHTML = '<span>' + (CFG.bookletCode || '') + '<\/span>'\r\n                            + '<span>( ' + (S.i + 1) + ' \\u2013 A )<\/span>';\r\n  $('qStem').outerHTML = buildStem(cleanStem(q.question));\r\n\r\n  const box=$('qOpts'); box.innerHTML='';\r\n  q.options.forEach((o,k)=>{\r\n    const b=document.createElement('button');\r\n    b.className='opt';\r\n    b.innerHTML='<span class=\"key\">('+L[k].toLowerCase()+')<\/span><span class=\"txt\">'+o+'<\/span>';\r\n    if(given!=null){\r\n      b.disabled=true;\r\n      if(k===q.correct){ b.classList.add('right'); b.insertAdjacentHTML('beforeend','<span class=\"mark r\">Correct<\/span>'); }\r\n      else if(k===given){ b.classList.add('wrong'); b.insertAdjacentHTML('beforeend','<span class=\"mark w\">Your answer<\/span>'); }\r\n    } else if(S.pick===k) b.classList.add('sel');\r\n    b.onclick=()=>{ if(given!=null) return; S.pick=k; S.nudge=false;\r\n      CFG.instantCheck ? check() : render(); };\r\n    box.appendChild(b);\r\n  });\r\n\r\n  paintTime();\r\n\r\n  const bc=$('btnCheck');\r\n  const explOpen = given!=null && (!CFG.instantCheck || S.explFor===u);\r\n  if(CFG.instantCheck){\r\n    bc.disabled = given==null;\r\n    bc.textContent = explOpen ? 'Hide Explanation' : 'See Explanation';\r\n  } else {\r\n    bc.disabled = given!=null;\r\n    bc.textContent = given!=null ? 'Answered \u2713' : 'Check answer';\r\n  }\r\n  $('pickHint').classList.toggle('hide',\r\n    !!CFG.instantCheck || !(given==null && S.pick==null && S.nudge));\r\n  const on = flags.has(u);\r\n  $('btnFlag').setAttribute('aria-pressed', on);\r\n  $('flagIco').textContent = on ? '\ud83d\udd16' : '\ud83c\udff3\ufe0f';\r\n  $('flagTxt').textContent = on ? 'Flagged' : 'Flag';\r\n\r\n  const res=$('result');\r\n  res.classList.toggle('hide', given==null);\r\n  $('explCard').classList.toggle('hide', !explOpen);\r\n  if(given!=null){\r\n    const ok = given===q.correct, v=$('verdict');\r\n    v.className='verdict '+(ok?'r':'w');\r\n    v.innerHTML = ok ? '\u2713 Correct \u2014 '+L[q.correct]+' is right'\r\n                     : '\u2715 Not quite \u2014 the answer is '+L[q.correct];\r\n    $('explBody').innerHTML = q.explanation;\r\n  }\r\n  renderNav(p); rail(p);\r\n  if(_turn) playTurn(_turn, _snap);\r\n  if(S.tab==='quiz') markResume();\r\n}\r\nlet navOpen=true;\r\nfunction renderNav(p){\r\n  const card=$('navCard');\r\n  if(!p.length){ card.classList.add('hide'); return; }\r\n  card.classList.remove('hide');\r\n  const done=p.filter(q=>S.ans[uid(q)]!=null).length;\r\n  $('navTitle').textContent = 'Navigator \u2014 '+done+' of '+p.length+' attempted';\r\n  const g=$('navGrid');\r\n  g.classList.toggle('hide', !navOpen);\r\n  $('navToggle').textContent = navOpen ? 'Hide' : 'Show';\r\n  if(!navOpen) return;\r\n  g.innerHTML='';\r\n  p.forEach((q,k)=>{\r\n    const u=uid(q), a=S.ans[u], s=P.stats[u];\r\n    const b=document.createElement('button');\r\n    b.className='nq'+(k===S.i?' cur':(a!=null?(a===q.correct?' r':' w'):''))\r\n              + (s && s.correct>=CFG.masteryThreshold ? ' mastered':'');\r\n    b.innerHTML=(k+1)+(flags.has(u)?'<span class=\"fl\">\ud83d\udd16<\/span>':'');\r\n    b.title = 'Q'+(k+1)+' \u00b7 '+chBrief(q.chapter)+(a!=null?(a===q.correct?' \u00b7 correct':' \u00b7 wrong'):'');\r\n    b.setAttribute('aria-label','Go to question '+(k+1));\r\n    b.onclick=()=>{ TURN=(k>S.i?1:-1); S.i=k; S.pick=null; render(); };\r\n    g.appendChild(b);\r\n  });\r\n}\r\n\/* =====================================================================\r\n   14b. SCORECARD  \u2014  the set on screen, scored as the exam would score it\r\n   The SET is whatever the filters select (All, PYQs, a chapter, a PYQ\r\n   paper\u2026). Review modes and \"Unattempted only\" narrow what is on screen\r\n   but never the set, so the counts hold still while you review.\r\n   ===================================================================== *\/\r\nconst fmtM = x => { const r=Math.round(x*100)\/100; return (Math.abs(r-Math.round(r))<1e-9 ? Math.round(r) : r.toFixed(2)).toString(); };\r\nconst fmtT = sec => { const t=Math.max(0,Math.round(sec||0)), h=Math.floor(t\/3600), m=Math.floor(t%3600\/60), x=t%60;\r\n  return h ? h+':'+String(m).padStart(2,'0')+':'+String(x).padStart(2,'0') : m+':'+String(x).padStart(2,'0'); };\r\nconst fmtS = sec => sec==null ? '\u2014' : (sec<60 ? Math.round(sec)+' s' : fmtT(sec));\r\nconst pctT = x => Math.round((x||0)*100)+'%';\r\nconst esc  = t => String(t).replace(\/[&<>\"]\/g, c=>({'&':'&amp;','<':'&lt;','>':'&gt;','\"':'&quot;'}[c]));\r\nconst OKC='#0B8457', BADC='#D3313E', TRACK='#E6EBF3';\r\nlet CUR_UID = null;          \/\/ the question on screen, for the timer\r\nlet SET_SECS = 0;            \/\/ time on the set, kept live by the clock\r\n\r\nfunction setLabel(){\r\n  const f=S.filter;\r\n  let l = f==='all' ? 'All questions' : f==='pyq' ? 'PYQs only' : f==='concept' ? 'Concept MCQs'\r\n        : f==='chapter' ? (S.chapter ? chShort(S.chapter) : 'Chapter')+(S.bank==='pyq'?' \u00b7 PYQs':S.bank==='concept'?' \u00b7 Concept':'')\r\n        : f==='year' ? (S.year!=null ? S.year+' paper' : 'By year')\r\n        : f==='weak' ? 'Weak areas' : f==='flagged' ? 'Flagged' : f==='session' ? (P.queueLabel||'My session') : f;\r\n  if(S.query) l += ' \u00b7 \u201c'+S.query+'\u201d';\r\n  return l;\r\n}\r\nfunction setStats(p){\r\n  const M = CFG.marking || {correct:1, wrong:0};\r\n  const r = { n:p.length, att:0, ok:0, bad:0, blank:0, secs:0, timed:0, secsAtt:0 };\r\n  p.forEach(q=>{\r\n    const u=uid(q), a=S.ans[u], t=S.qtime[u]||0;\r\n    r.secs+=t;\r\n    if(a==null){ r.blank++; return; }\r\n    r.att++;\r\n    if(t>0){ r.timed++; r.secsAtt+=t; }\r\n    a===q.correct ? r.ok++ : r.bad++;\r\n  });\r\n  r.raw=r.ok*M.correct; r.lost=r.bad*M.wrong; r.net=r.raw-r.lost; r.max=r.n*M.correct;\r\n  r.acc = r.att ? r.ok\/r.att : null;\r\n  r.avg = r.timed ? r.secsAtt\/r.timed : null;\r\n  return r;\r\n}\r\nfunction paceOf(avg){\r\n  const T=CFG.secondsPerQuestion||60;\r\n  if(avg==null) return null;\r\n  return avg<=T ? {cls:'ok', txt:'On pace'} : avg<=T*1.5 ? {cls:'warm', txt:'A little slow'} : {cls:'hot', txt:'Too slow'};\r\n}\r\n\/* a ring of right \/ wrong over the whole set; what is left is unanswered *\/\r\nfunction donut(parts, total, size, stroke){\r\n  const r=(size-stroke)\/2, C=2*Math.PI*r, cx=size\/2;\r\n  let off=0, segs='';\r\n  parts.forEach(x=>{\r\n    if(!x.v || !total) return;\r\n    const len = x.v\/total*C, gap = (len>4 && x.v<total) ? 1.6 : 0;\r\n    segs += '<circle cx=\"'+cx+'\" cy=\"'+cx+'\" r=\"'+r+'\" fill=\"none\" stroke=\"'+x.col+'\" stroke-width=\"'+stroke+'\"'\r\n         +  ' stroke-dasharray=\"'+Math.max(len-gap,0.01)+' '+(C-len+gap)+'\" stroke-dashoffset=\"'+(-off)+'\"><\/circle>';\r\n    off += len;\r\n  });\r\n  return '<svg width=\"'+size+'\" height=\"'+size+'\" viewBox=\"0 0 '+size+' '+size+'\" aria-hidden=\"true\">'\r\n       + '<circle cx=\"'+cx+'\" cy=\"'+cx+'\" r=\"'+r+'\" fill=\"none\" stroke=\"'+TRACK+'\" stroke-width=\"'+stroke+'\"><\/circle>'+segs+'<\/svg>';\r\n}\r\nfunction renderScorecard(){\r\n  const p=setPool(), r=setStats(p), M=CFG.marking||{correct:1,wrong:0};\r\n  SET_SECS = r.secs;\r\n  $('scSet').textContent = setLabel()+' \u00b7 '+r.n+' question'+(r.n===1?'':'s');\r\n  $('scSet').title = $('scSet').textContent;\r\n  const nt=$('negTag');\r\n  nt.textContent = M.wrong>0 ? '\u2212'+fmtM(M.wrong)+' per wrong' : 'No negative';\r\n  nt.className = 'negtag'+(M.wrong>0?'':' none');\r\n  $('scRing').innerHTML = donut([{v:r.ok,col:OKC},{v:r.bad,col:BADC}], r.n, 100, 11)\r\n    + '<div class=\"c\"><b>'+r.att+'<small>\/'+r.n+'<\/small><\/b><span>answered<\/span><\/div>';\r\n  $('scRing').setAttribute('aria-label', r.att+' of '+r.n+' answered: '+r.ok+' right, '+r.bad+' wrong');\r\n  const net=$('scNet'); net.textContent = fmtM(r.net); net.className = r.net<0 ? 'neg' : '';\r\n  $('scMax').textContent = 'of '+fmtM(r.max)+' mark'+(r.max===1?'':'s');\r\n  $('scPct').textContent = r.max ? 'Score '+(Math.round(r.net\/r.max*1000)\/10)+'%' : '';\r\n  const tile = (v,l,c) => '<div><b'+(c?' style=\"color:'+c+'\"':'')+'>'+v+'<\/b><span>'+l+'<\/span><\/div>';\r\n  $('scGrid').innerHTML =\r\n      tile(r.att,'Answered') + tile(r.blank,'Not answered','var(--slate)') + tile(r.acc==null?'\u2014':pctT(r.acc),'Accuracy','var(--blue-800)')\r\n    + tile(r.ok,'Right',OKC) + tile(r.bad,'Wrong',BADC) + tile(r.lost>0?'\u2212'+fmtM(r.lost):'0','Marks lost',r.lost>0?BADC:'');\r\n  const pace = paceOf(r.avg);\r\n  $('scTime').innerHTML = '\u23f1 <b id=\"scClock\">'+fmtT(r.secs)+'<\/b> on this set \u00b7 <b>'+fmtS(r.avg)+'<\/b> per question'\r\n    + (pace ? '<span class=\"pace '+pace.cls+'\" title=\"Target '+(CFG.secondsPerQuestion||60)+' s a question\">'+pace.txt+'<\/span>' : '');\r\n\r\n  const wb=$('scWrong'), bb=$('scBlank');\r\n  $('scWrongN').textContent = r.bad;  $('scBlankN').textContent = r.blank;\r\n  wb.disabled = !r.bad && S.only!=='wrong';  bb.disabled = !r.blank && S.only!=='blank';\r\n  wb.setAttribute('aria-pressed', S.only==='wrong');  bb.setAttribute('aria-pressed', S.only==='blank');\r\n}\r\nfunction renderModeBar(p){\r\n  const bar=$('modeBar');\r\n  if(!S.only){ bar.classList.add('hide'); return; }\r\n  bar.className = 'modebar'+(S.only==='blank'?' blank':'');\r\n  bar.innerHTML = (S.only==='wrong'\r\n      ? '<span>Reviewing <b>'+p.length+' wrong answer'+(p.length===1?'':'s')+'<\/b> \u2014 '+esc(setLabel())+'<\/span>'\r\n      : '<span><b>'+p.length+' unanswered<\/b> left in '+esc(setLabel())+' \u2014 each drops off as you answer it<\/span>')\r\n    + '<button type=\"button\" class=\"rb-btn\" data-only-off=\"1\">Show the whole set<\/button>';\r\n}\r\n\r\n\/* ---------------------------------------------------------------------\r\n   CLOCK \u2014 one tick a second. A question's time runs only while it is on\r\n   screen, unanswered, the page is in front and the learner is active.\r\n   --------------------------------------------------------------------- *\/\r\nlet lastAct = Date.now(), idle = false, tickN = 0;\r\n['pointerdown','pointermove','keydown','wheel','touchstart','scroll'].forEach(ev=>\r\n  window.addEventListener(ev, ()=>{ lastAct=Date.now(); if(idle){ idle=false; paintTime(); } }, {passive:true}));\r\nfunction paintTime(){\r\n  const b=$('qTime');\r\n  if(b){\r\n    if(!CUR_UID){ b.classList.add('hide'); }\r\n    else {\r\n      const t=S.qtime[CUR_UID]||0, done=S.ans[CUR_UID]!=null, T=CFG.secondsPerQuestion||60;\r\n      if(done && !t) b.classList.add('hide');\r\n      else {\r\n        const paused = idle && !done;\r\n        b.className = 'badge-t'+(done?' done':'')+(paused?' paused':t>2*T?' hot':t>T?' warm':'');\r\n        b.textContent = (paused?'\u23f8 ':'\u23f1 ')+fmtT(t);\r\n        b.title = done ? 'Answered in '+fmtT(t) : paused ? 'Timer paused \u2014 you seem to be away' : 'Time on this question (target '+T+' s)';\r\n      }\r\n    }\r\n  }\r\n  const c=$('scClock'); if(c) c.textContent = fmtT(SET_SECS);\r\n}\r\nfunction stash(){                 \/* quiet local save of the timers \u2014 no server call *\/\r\n  if(P.resume) P.resume.qtime = S.qtime;\r\n  try{ localStorage.setItem(KEY, JSON.stringify(P)); }catch(e){}\r\n}\r\nsetInterval(()=>{\r\n  if(document.hidden || S.tab!=='quiz' || !CUR_UID) return;\r\n  if(Date.now()-lastAct > (CFG.idleSeconds||180)*1000){ if(!idle){ idle=true; paintTime(); } return; }\r\n  if(S.ans[CUR_UID]!=null) return;\r\n  S.qtime[CUR_UID] = (S.qtime[CUR_UID]||0) + 1;\r\n  SET_SECS++;\r\n  paintTime();\r\n  if(++tickN % 15 === 0) stash();\r\n}, 1000);\r\n\r\n\r\nfunction rail(p){\r\n  renderScorecard();\r\n  const chs=[...new Set(p.map(q=>q.chapter))];\r\n  const w=chs.reduce((s,c)=>s+weightOf(c),0)*100;\r\n  $('wPct').textContent = w.toFixed(1)+'%';\r\n  $('wNote').textContent = p.length+' questions on screen, from '+chs.length+' '+(chs.length===1?'chapter':'chapters')+'. '\r\n    + (w>=35 ? 'That is a big slice in one sitting \u2014 worth clearing properly.' : 'Useful for topping up once the bigger chapters are secure.');\r\n  hdr();\r\n}\r\nfunction hdr(){\r\n  $('hQ').textContent = QS.length;\r\n  $('hCh').textContent = CHAPTERS.length;\r\n  $('hMastered').textContent = (QS.length ? Math.round(masteredCount()\/QS.length*100) : 0)+'%';\r\n  const r=readiness();\r\n  $('hReady').textContent = r.touched ? r.score+'%' : '\u2014';\r\n  $('fAll').textContent  = QS.length;\r\n  $('fWeak').textContent = weak.size;\r\n  \/* counted against the live bank so the pill can never disagree with the list *\/\r\n  const nFlag = [...flags].filter(u=>BY_UID.has(u)).length;\r\n  const nSess = liveQueue().filter(u=>BY_UID.has(u)).length;\r\n  $('fFlag').textContent = nFlag;\r\n  const _yr = yearRows();\r\n  $('fYear').textContent = _yr.length;\r\n  $('pillYear').classList.toggle('hide', !_yr.length);\r\n  $('fSess').textContent = nSess;\r\n  $('pillSession').classList.toggle('hide', !nSess);\r\n  $('sessLabel').textContent = P.queueLabel || 'My session';\r\n  $('perfPill').classList.toggle('hide', weak.size<5);\r\n}\r\n\r\n\/* =====================================================================\r\n   15. RENDER \u2014 PERFORMANCE\r\n   ===================================================================== *\/\r\nfunction renderPerf(){\r\n  const body=$('perfBody');\r\n  const seen=Object.values(P.stats).filter(s=>(s.correct+s.incorrect)>0).length;\r\n  $('perfCount').textContent = seen+' questions attempted';\r\n\r\n  if(!QS.length){ body.innerHTML='<div class=\"empty\"><b>No questions loaded<\/b>Paste your previous year questions into <code>pyqQuestions<\/code>, then reload.<\/div>'; return; }\r\n  const R = readiness();\r\n  if(!R.touched){\r\n    body.innerHTML = '<div class=\"empty\"><b>Your coach is waiting for data<\/b>Answer a few questions in Practice. '\r\n      + 'The coach then scores your readiness against the weightage of each chapter and works out where marks are leaking.<\/div>'\r\n      + plannerHTML(true);\r\n    bindPerf(); return;\r\n  }\r\n  const rows=R.rows, byPriority=[...rows].sort((a,b)=>b.priority-a.priority);\r\n  const allC=Object.values(P.stats).reduce((a,s)=>a+s.correct,0);\r\n  const allI=Object.values(P.stats).reduce((a,s)=>a+s.incorrect,0);\r\n  const accAll = (allC+allI) ? Math.round(allC\/(allC+allI)*100) : 0;\r\n  const recent = P.log.slice(-20);\r\n  const accRec = recent.length ? Math.round(recent.filter(x=>x.ok).length\/recent.length*100) : 0;\r\n  const trend = recent.length>=5 ? (accRec>accAll?' \u2197':(accRec<accAll?' \u2198':'')) : '';\r\n  const ret = retentionIndex();\r\n  const due = dueForRevision();\r\n  const band=(v,hi,mid)=> v>=hi?'var(--ok)': v>=mid?'#8A6206':'var(--bad)';\r\n\r\n  const verdict = R.score>=80 ? '<b>In good shape.<\/b> Hold it there with the revision queue and weak-area drills.'\r\n    : R.score>=60 ? '<b>Strong base.<\/b> Close the gaps in the biggest chapters below to cross 80.'\r\n    : R.score>=35 ? '<b>Building up.<\/b> Work the plan top-down \u2014 it is ordered by what will move this number fastest.'\r\n    : '<b>Early stage.<\/b> Start at the top of the plan; the biggest chapters move this number fastest.';\r\n\r\n  body.innerHTML =\r\n  '<div class=\"hero2\">'\r\n  + '<div class=\"ring-card\"><div class=\"ring\" role=\"img\" aria-label=\"Readiness '+R.score+' out of 100\">'\r\n    + '<svg width=\"150\" height=\"150\" aria-hidden=\"true\"><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=\"'+(402-402*R.score\/100)+'\"><\/circle><\/svg>'\r\n    + '<div class=\"ring-txt\"><b>'+R.score+'<\/b><span>Readiness \/ 100<\/span><\/div><\/div>'\r\n    + '<div class=\"verdict2\">'+verdict+'<br><span style=\"font-size:11.6px;opacity:.85\">'+T.readyDef+' across '+CHAPTERS.length\r\n    + ' chapters. On today\u2019s form '+T.paperOut+' <b>'+R.projected+'%<\/b>.<\/span><\/div><\/div>'\r\n  + '<div class=\"coach\"><h4>\ud83e\udded What to do next<\/h4><div id=\"recoList\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + plannerHTML(false)\r\n\r\n  + '<div class=\"kpis\">'\r\n    + kpi(R.projected+'%',T.projected, band(R.projected,65,45))\r\n    + kpi(R.covered+'%',T.covered, band(R.covered,70,40))\r\n    + kpi(ret===null?'\u2014':ret+'%','Retention now', ret===null?'var(--slate)':band(ret,75,55))\r\n    + kpi(accAll+'%','Lifetime accuracy', band(accAll,70,45))\r\n    + kpi(accRec+'%'+trend,'Last 20 attempts', band(accRec,70,45))\r\n    + kpi(masteredCount(),'Mastered ('+CFG.masteryThreshold+'\u2713)','var(--ok)')\r\n    + kpi(weak.size,'Weak questions','var(--bad)')\r\n    + kpi(flags.size,'Flagged','#8A6206')\r\n  + '<\/div>'\r\n\r\n  + perfTable(byPriority)\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"secno\">03<\/span>'+T.leakHead+'<\/h4>'\r\n    + '<p id=\"leakNote\"><\/p><\/div>'\r\n    + '<span class=\"sechint\">'+rows.filter(r=>r.count>0).length+' chapters<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"leakBars\"><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"secno\">04<\/span>How you handle each kind of question<\/h4>'\r\n    + '<p id=\"fmtNote\"><\/p><\/div>'\r\n    + '<span class=\"sechint\">format beats topic when the gap is wide<\/span><\/div>'\r\n    + '<div class=\"subhead\"><h5>How the question is built<\/h5><span>one shape per question<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"shapeBars\"><\/div>'\r\n    + '<div class=\"subhead\"><h5>What the question turns on<\/h5><span>a question can sit in more than one \u2014 a time limit asked as a multi-statement code counts on both<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"traitBars\"><\/div><\/section>'\r\n\r\n  + '<div class=\"split\">'\r\n    + '<div class=\"panel\"><h4 class=\"ph\"><span class=\"secno\">05<\/span> Revision queue \u2014 what is fading fastest<\/h4><div id=\"revQ\"><\/div><\/div>'\r\n    + '<div class=\"panel\"><h4 class=\"ph\"><span class=\"secno\">06<\/span> Mastery distribution<\/h4><div id=\"mastDist\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + '<div class=\"danger\"><p><b>Danger zone.<\/b> This permanently erases your lifetime performance for this subject \u2014 mastery, weak areas, flags, accuracy history and the readiness score, on this device <b>and on your account<\/b>. Reset session on the Practice tab does <b>not<\/b> touch this.<\/p>'\r\n    + '<button class=\"dbtn\" id=\"btnWipe\">\ud83d\uddd1\ufe0f Reset my performance<\/button><\/div>';\r\n\r\n  renderRecos(byPriority, rows, due);\r\n  renderLeaks(rows);\r\n  renderFormats();\r\n  renderRevision(due);\r\n  renderMastery();\r\n  bindPerf();\r\n}\r\n\/* chapter table \u2014 with both banks loaded, PYQs and concept MCQs are scored\r\n   side by side, so a chapter that is fine on practice questions and weak\r\n   on the real paper shows up as exactly that *\/\r\nfunction perfTable(byPriority){\r\n  const nil = '<span class=\"nil\">\u2014<\/span>';\r\n  const cov = b => b.count ? b.att+'\/'+b.count : nil;\r\n  const accCell = b => {\r\n    if(b.acc===null) return nil;\r\n    const v=Math.round(b.acc*100);\r\n    const col = v<45?'var(--bad)':v<65?'var(--gold)':'var(--ok)';\r\n    return '<div class=\"minibar\"><i style=\"width:'+Math.max(v,4)+'%;background:'+col+'\"><\/i><\/div>'\r\n         + '<span class=\"miniv\" style=\"color:'+col+'\">'+v+'%<\/span>';\r\n  };\r\n  const tag = r => { const a = r.acc===null?null:Math.round(r.acc*100);\r\n    return r.count===0 ? '<span class=\"tag na\">No questions<\/span>'\r\n      : a===null ? '<span class=\"tag na\">Not started<\/span>'\r\n      : a<45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n      : a<65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n      : a<85 ? '<span class=\"tag ok\">On track<\/span>'\r\n             : '<span class=\"tag good\">Strong<\/span>'; };\r\n  const wcell = r => '<b class=\"wt\">'+pctLabel(r.weight)+'<\/b>'\r\n    + (WT ? '<span class=\"wsub\">'+nPyq(r.pyq.count)+'<\/span>'\r\n       : WR ? '<span class=\"wsub\">'+(r.source==='rated'?'you rated this':'not rated yet')+'<\/span>' : '');\r\n  const go = (r,b,label,cls) => '<button class=\"mini-go'+(cls?' '+cls:'')+'\" data-goch=\"'+encodeURIComponent(r.chapter)+'\" data-bank=\"'+b+'\">'+label+'<\/button>';\r\n  const head = TWO_BANKS\r\n    ? '<tr><th rowspan=\"2\" class=\"lft\">Chapter<\/th><th rowspan=\"2\">'+T.colWeight+'<\/th>'\r\n      + '<th colspan=\"2\" class=\"grp\">PYQs<\/th><th colspan=\"2\" class=\"grp\">Concept MCQs<\/th>'\r\n      + '<th rowspan=\"2\">Status<\/th><th rowspan=\"2\">Practice<\/th><\/tr>'\r\n      + '<tr><th class=\"sub2\">Covered<\/th><th class=\"sub2\">Accuracy<\/th>'\r\n      + '<th class=\"sub2\">Covered<\/th><th class=\"sub2\">Accuracy<\/th><\/tr>'\r\n    : '<tr><th class=\"lft\">Chapter<\/th><th>'+T.colWeight+'<\/th><th>Covered<\/th><th>Accuracy<\/th><th>Status<\/th><th>Practice<\/th><\/tr>';\r\n  const rowsHtml = byPriority.map(r=>\r\n    '<tr><td class=\"lft\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)\r\n      + '<span class=\"sub\">'+r.count+' question'+(r.count===1?'':'s')+'<\/span><\/td>'\r\n    + '<td>'+wcell(r)+'<\/td>'\r\n    + (TWO_BANKS\r\n        ? '<td>'+cov(r.pyq)+'<\/td><td>'+accCell(r.pyq)+'<\/td><td>'+cov(r.con)+'<\/td><td>'+accCell(r.con)+'<\/td>'\r\n        : '<td>'+cov(r)+'<\/td><td>'+accCell(r)+'<\/td>')\r\n    + '<td>'+tag(r)+'<\/td>'\r\n    + '<td class=\"prac\">'+(r.pyq.count?go(r,'pyq','PYQ','pyq'):'')+(r.con.count?go(r,'concept','Drill'):'')+'<\/td><\/tr>'\r\n  ).join('');\r\n  return '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"secno\">02<\/span>Chapter performance vs '+T.colWeight.toLowerCase()+'<\/h4>'\r\n    + '<p>'+(TWO_BANKS\r\n        ? 'Both banks scored separately, so you can see a chapter that is fine on practice questions and weak on the real paper.'\r\n        : 'Ordered by what will move your readiness fastest, not by chapter number.')+'<\/p><\/div>'\r\n    + '<span class=\"sechint\">priority = high weight \u00d7 low accuracy<\/span><\/div>'\r\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t nested\"><thead>'+head+'<\/thead>'\r\n    + '<tbody>'+rowsHtml+'<\/tbody><\/table><\/div><\/section>';\r\n}\r\nfunction kpi(v,l,color){ return '<div class=\"kpi\"><b style=\"color:'+color+'\">'+v+'<\/b><span>'+l+'<\/span><\/div>'; }\r\nfunction plannerHTML(){\r\n  if(!PYQ.length) return '';\r\n  return '<div class=\"planner\"><div><h4><span class=\"secno\">01<\/span>PYQ paper<\/h4><p id=\"plannerNote\">'\r\n    + Math.min(CFG.pyqSize,PYQ.length)+' previous year questions, spread across chapters the way the exam spreads them and '\r\n    + 'favouring the ones you have seen least. Press again for a fresh paper \u2014 last time\u2019s questions are pushed to the back.'\r\n    + '<\/p><\/div><div class=\"pbtns\">'\r\n    + '<button class=\"pbtn navy\" id=\"btnPyq\">\ud83d\udcdc PYQ paper \u2014 '+Math.min(CFG.pyqSize,PYQ.length)+' Q<\/button>'\r\n    + '<\/div><\/div>';\r\n}\r\nfunction renderRecos(byPriority, rows, due){\r\n  const out=[], named=new Set();\r\n  byPriority.slice(0,3).forEach(r=>{\r\n    if(!r.count) return;\r\n    named.add(r.chapter);\r\n    const imp = impPhrase(r);\r\n    if(r.acc===null)\r\n      out.push({ic:'warm',icon:'\ud83e\udded',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' is '+imp+' and':'')+' you have not touched it yet \u2014 start here.',ch:r.chapter});\r\n    else if(r.acc<0.6)\r\n      out.push({ic:'hot',icon:'\ud83d\udd25',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?', '+imp+',':'')+' is running at only <b>'+Math.round(r.acc*100)+'%<\/b> \u2014 about <b>'+(r.leak*100).toFixed(1)+' '+T.leakWord+' per 100<\/b> are going here.',ch:r.chapter});\r\n    else if(r.coverage<0.6)\r\n      out.push({ic:'cool',icon:'\ud83d\udd0d',txt:'<b>'+chBrief(r.chapter)+'<\/b>: accuracy is fine at '+Math.round(r.acc*100)+'%, but you have seen only <b>'+Math.round(r.coverage*100)+'%<\/b> of a chapter'+(imp?' that is '+imp:'')+' \u2014 finish the set.',ch:r.chapter});\r\n    else\r\n      out.push({ic:'good',icon:'\u2705',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' ('+stripHtml(imp)+')':'')+' is in good shape at '+Math.round(r.acc*100)+'% \u2014 keep it warm through the revision queue.',ch:r.chapter});\r\n  });\r\n\r\n  \/\/ a format gap costs you in every chapter at once\r\n  const f = formatRows().filter(r=>r.acc!==null && r.attempts>=8).sort((a,b)=>a.acc-b.acc);\r\n  if(f.length>=2){\r\n    const worst=f[0], best=f[f.length-1];\r\n    if(best.acc-worst.acc >= 0.12){\r\n      const tail = worst.kind==='shape'\r\n        ? 'That is a reading habit, not a gap in the rules \u2014 and it costs you in every chapter at once.'\r\n        : 'That is recall, not comprehension \u2014 these have to be committed to memory, and they turn up everywhere.';\r\n      out.push({ic:'hot',icon:'\ud83e\udde9',txt:'<b>'+worst.label+'<\/b> questions are running at <b>'+Math.round(worst.acc*100)+'%<\/b> while you sit at '+Math.round(best.acc*100)+'% on '+best.label.toLowerCase()+'. '+tail});\r\n    }\r\n  }\r\n  \/\/ big chapter you have exhausted\r\n  const done = rows.filter(r=>!named.has(r.chapter) && r.weight>=0.08 && r.coverage>=0.9 && r.count>0).sort((a,b)=>b.weight-a.weight)[0];\r\n  if(done) out.push({ic:'warm',icon:'\ud83d\udcd8',txt:'You have worked nearly every question in <b>'+chBrief(done.chapter)+'<\/b>'+(impPhrase(done)?', '+impPhrase(done):'')+'. Practice has given what it can \u2014 go back to the source text for the rest.',ch:done.chapter});\r\n\r\n  \/\/ a chapter drilled hard that the paper has never actually asked from\r\n  if(WT && W.untested.length){\r\n    const worked = W.untested.map(c=>rows.find(r=>r.chapter===c)).filter(r=>r&&r.coverage>0.5)\r\n                    .sort((a,b)=>b.con.count-a.con.count)[0];\r\n    if(worked) out.push({ic:'cool',icon:'\u2696\ufe0f',txt:'<b>'+chBrief(worked.chapter)+'<\/b> has <b>no previous year questions<\/b> at all, and you are already '+Math.round(worked.coverage*100)+'% through its concept MCQs. Worth knowing before you spend another evening on it.',ch:worked.chapter});\r\n  }\r\n  \/\/ heavy on the paper, thin on practice material\r\n  const thin = rows.filter(r=>r.weight>=0.10 && r.con.count>0 && r.con.count < r.pyq.count)\r\n                   .sort((a,b)=>b.weight-a.weight)[0];\r\n  if(WT && thin) out.push({ic:'warm',icon:'\ud83d\udcda',txt:'<b>'+chBrief(thin.chapter)+'<\/b> is <b>'+pctLabel(thin.weight)+'<\/b> of the exam but has only '+thin.con.count+' concept MCQ'+(thin.con.count===1?'':'s')+' against '+nPyq(thin.pyq.count)+'. The bank is thin exactly where the paper is heavy.',ch:thin.chapter});\r\n  if(WR && W.unstocked.length)\r\n    out.push({ic:'hot',icon:'\ud83d\udd73\ufe0f',txt:'<b>'+W.unstocked.length+' rated '+(W.unstocked.length===1?'chapter has':'chapters have')+' no questions in this bank<\/b> \u2014 '+W.unstocked.slice(0,3).map(chBrief).join(', ')+(W.unstocked.length>3?' and others':'')+'. Nothing here prepares you for them.'});\r\n  if(weak.size>=3) out.push({ic:'hot',icon:'\u26a0\ufe0f',txt:'You have <b>'+weak.size+' weak questions<\/b> flagged, biggest chapter first. One Weak-areas sitting clears the backlog.',weak:true});\r\n  if(due.length) out.push({ic:'warm',icon:'\ud83d\udd01',txt:'<b>'+due.length+' questions<\/b> you had mastered have decayed below <b>'+Math.round(CFG.retention.riskBelow*100)+'% recall<\/b>. Re-answering one costs seconds; re-learning it later costs an evening.'});\r\n  if(flags.size) out.push({ic:'cool',icon:'\ud83d\udd16',txt:'<b>'+flags.size+'<\/b> question'+(flags.size>1?'s are':' is')+' flagged. Clear them before the exam.',flag:true});\r\n\r\n  $('recoList').innerHTML = out.map(r=>{\r\n    let btn='';\r\n    if(r.ch)        btn='<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\">Practice \u2192<\/button>';\r\n    else if(r.weak) btn='<button class=\"go\" data-goweak=\"1\">Start \u2192<\/button>';\r\n    else if(r.flag) btn='<button class=\"go\" data-goflag=\"1\">Open \u2192<\/button>';\r\n    return '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'+btn+'<\/div>';\r\n  }).join('');\r\n}\r\nfunction renderLeaks(rows){\r\n  const list = rows.filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak);\r\n  if(!list.length) return;\r\n  const max = Math.max(0.0001, ...list.map(r=>r.leak));\r\n  const total = list.reduce((a,r)=>a+r.leak,0)*100;\r\n  const top3 = list.slice(0,3);\r\n  $('leakNote').innerHTML = 'On today\\u2019s form you would expect to drop about <b>'+Math.round(total)+' '+T.leakWord+' in every 100<\/b>. <b>'\r\n    + top3.map(r=>chShort(r.chapter)).join(', ')+'<\/b> alone account for <b>'+Math.round(top3.reduce((a,r)=>a+r.leak,0)*100)\r\n    + '<\/b> of them \u2014 the shortest route to a better score.';\r\n  $('leakBars').innerHTML = list.map(r=>{\r\n    const m=r.leak*100;\r\n    const col = m>=8?'linear-gradient(90deg,#F08A92,var(--bad))' : m>=4?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#9DB6EE,var(--blue-700))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)+'<\/span>'\r\n      + '<span class=\"lsub\">'+(impPhrase(r)?stripHtml(impPhrase(r))+' \u00b7 ':'')+'you would clear about '+Math.round(r.expected*100)+'% today<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(r.leak\/max*100)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+m.toFixed(1)+'<small>'+T.leakUnit+'<\/small><\/div><\/div>';\r\n  }).join('');\r\n}\r\nfunction renderFormats(){\r\n  const rows=formatRows();\r\n  const bar = r => {\r\n    const p = r.acc===null?null:Math.round(r.acc*100);\r\n    const col = p===null?'#CBD5E1' : p<50?'linear-gradient(90deg,#F08A92,var(--bad))' : p<70?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#6EE7B7,var(--ok))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\">'+r.label+'<\/span>'\r\n      + '<span class=\"lsub\">'+r.total+' in this bank \u00b7 '+r.seen+' attempted<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(p===null?0:p)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+(p===null?'\u2014':p+'%')+'<small>accuracy<\/small><\/div><\/div>';\r\n  };\r\n  const sorter=(a,b)=>(a.acc===null)-(b.acc===null)||(a.acc-b.acc);\r\n  $('shapeBars').innerHTML = rows.filter(r=>r.kind==='shape').sort(sorter).map(bar).join('');\r\n  $('traitBars').innerHTML = rows.filter(r=>r.kind==='trait').sort(sorter).map(bar).join('');\r\n  const rated = rows.filter(r=>r.acc!==null && r.attempts>=8).sort(sorter);\r\n  $('fmtNote').innerHTML = rated.length>=2\r\n    ? (()=>{ const w=rated[0], b=rated[rated.length-1], gap=Math.round((b.acc-w.acc)*100);\r\n        return gap>=12\r\n          ? 'Your weakest kind of question is <b>'+w.label+'<\/b> at <b>'+Math.round(w.acc*100)+'%<\/b>, against <b>'+Math.round(b.acc*100)+'%<\/b> on '+b.label.toLowerCase()+' \u2014 a <b>'+gap+'-point<\/b> gap. That is worth more than any single chapter, because these turn up in all of them.'\r\n          : 'You handle the different kinds of question evenly, within <b>'+gap+' points<\/b> of each other. Nothing to fix here \u2014 keep working the chapter list.'; })()\r\n    : 'Attempt a few more and this will show whether the format is costing you more than the topic.';\r\n}\r\nfunction renderRevision(due){\r\n  $('revQ').innerHTML = due.length\r\n    ? due.slice(0,8).map(d=>'<button class=\"rev\" data-gouid=\"'+encodeURIComponent(uid(d.q))+'\">'\r\n        + '<span class=\"n\">'+(d.q.bank==='pyq'?'PYQ ':'Q')+d.q.id+'<\/span><span class=\"t\">'+preview(d.q,58)+'<\/span>'\r\n        + '<span class=\"d\">'+Math.round(d.recall*100)+'% recall<\/span><\/button>').join('')\r\n    : '<p style=\"font-size:13px;color:var(--slate);line-height:1.6\">Nothing decaying right now. Mastered questions return here as their estimated recall drops below '+Math.round(CFG.retention.riskBelow*100)+'%.<\/p>';\r\n}\r\nfunction renderMastery(){\r\n  const b=[0,0,0,0];\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(!s || (s.correct+s.incorrect)===0) b[0]++;\r\n    else if(s.correct>=CFG.masteryThreshold) b[3]++;\r\n    else if(s.correct>=2) b[2]++;\r\n    else b[1]++; });\r\n  const labels=['Untouched','Learning (0\u20131 \u2713)','Almost there (2 \u2713)','Mastered ('+CFG.masteryThreshold+' \u2713+)'];\r\n  const cols=['#CBD5E1','var(--gold)','var(--blue-700)','var(--ok)'];\r\n  $('mastDist').innerHTML = b.map((n,i)=>\r\n    '<div class=\"lrow\" style=\"grid-template-columns:minmax(120px,1fr) 2fr 54px\"><span class=\"lname\">'+labels[i]+'<\/span>'\r\n    + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(QS.length?n\/QS.length*100:0)+'%;background:'+cols[i]+'\"><\/div><\/div>'\r\n    + '<div class=\"lval\" style=\"font-size:15px\">'+n+'<\/div><\/div>').join('');\r\n}\r\nfunction bindPerf(){\r\n  const y=$('btnPyq'), w=$('btnWipe');\r\n  if(y) y.onclick=startSession;\r\n  if(w) w.onclick=wipe;\r\n}\r\n\r\n\/* =====================================================================\r\n   15b. EXAM ANALYTICS  \u2014  what the paper has actually asked\r\n   Everything here is counted from the PYQ bank's year field. Nothing is\r\n   estimated, so the tab hides itself when no PYQs are loaded.\r\n   ===================================================================== *\/\r\nconst YEAR_ORDER = y => { const m=String(y).match(\/\\d{4}\/); return m ? +m[0] : 9999; };\r\nfunction examData(){\r\n  const years=[...new Set(PYQ.map(q=>q.year).filter(y=>y!==undefined && y!==null && y!==''))]\r\n              .sort((a,b)=>YEAR_ORDER(a)-YEAR_ORDER(b) || String(a).localeCompare(String(b)));\r\n  const rows = CHAPTERS.map(c=>{\r\n    const qs=inChB(c,'pyq'), byYear={};\r\n    years.forEach(y=>byYear[y]=0);\r\n    qs.forEach(q=>{ if(byYear[q.year]!==undefined) byYear[q.year]++; });\r\n    return { chapter:c, total:qs.length, byYear,\r\n             share: PYQ.length?qs.length\/PYQ.length:0 };\r\n  }).filter(r=>r.total>0).sort((a,b)=>b.total-a.total || byChapterOrder(a,b));\r\n  const perYear={}; years.forEach(y=>perYear[y]=PYQ.filter(q=>q.year===y).length);\r\n  return {years, rows, perYear, total:PYQ.length};\r\n}\r\nfunction renderExam(){\r\n  const d = examData(), body=$('examBody');\r\n  $('examCount').textContent = PYQ.length+' previous year questions';\r\n  if(!PYQ.length){ body.innerHTML='<div class=\"empty\"><b>No previous year questions loaded<\/b>Paste them into <code>pyqQuestions<\/code>, each with its year.<\/div>'; return; }\r\n\r\n  const hi = CFG.highYield, maxTot = Math.max(...d.rows.map(r=>r.total), 1);\r\n  const maxCell = Math.max(1, ...d.rows.map(r=>Math.max(0, ...Object.values(r.byYear))));\r\n  const shade = n => { if(!n) return '';\r\n    const t=n\/maxCell;\r\n    return 'background:'+(t>0.8?'#D99B12':t>0.6?'#E8B44A':t>0.4?'#F2D28C':t>0.2?'#F9E9C4':'#FDF6E6')\r\n         + ';color:'+(t>0.6?'#3A2A02':'#8A6206')+';font-weight:800';\r\n  };\r\n  const maxYear = Math.max(...Object.values(d.perYear), 1);\r\n  const heavy = d.rows.filter(r=>r.total>=hi);\r\n  const heavyShare = heavy.reduce((a,r)=>a+r.share,0);\r\n  const spread = d.years.length ? d.rows.filter(r=>Object.values(r.byYear).filter(Boolean).length >= Math.ceil(d.years.length*0.6)) : [];\r\n\r\n  body.innerHTML =\r\n  \/\/ ---------- 01 ranked ----------\r\n  '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"secno\">01<\/span>Ranked \u2014 previous year questions per chapter<\/h4>'\r\n    + '<p>'+(heavy.length\r\n        ? '<b>'+heavy.length+' chapter'+(heavy.length===1?'':'s')+'<\/b> carry '+hi+' questions or more and together hold <b>'\r\n          + Math.round(heavyShare*100)+'%<\/b> of every paper on record. They are shown in gold.'\r\n        : 'No chapter has reached '+hi+' questions yet, so nothing is marked high-yield.')+'<\/p><\/div>'\r\n    + '<span class=\"sechint\">gold = high-yield ('+hi+'+ Qs)<\/span><\/div>'\r\n    + '<div class=\"bars\">'\r\n    + d.rows.map((r,i)=>{\r\n        const gold = r.total>=hi;\r\n        return '<div class=\"rankrow\"><span class=\"rk\">'+(i+1)+'<\/span>'\r\n          + '<span class=\"rname'+(gold?' gold':'')+'\" title=\"'+r.chapter+'\">'+titleCase(r.chapter)+'<\/span>'\r\n          + '<div class=\"rtrack\"><i style=\"width:'+(r.total\/maxTot*100)+'%;background:'\r\n            + (gold?'linear-gradient(90deg,var(--gold-lt),#D99B12)':'linear-gradient(90deg,#93B4F7,var(--blue-700))')+'\"><\/i><\/div>'\r\n          + '<span class=\"rv\">'+r.total+'<\/span><span class=\"rp\">'+(r.share*100).toFixed(1)+'%<\/span><\/div>';\r\n      }).join('')\r\n    + '<\/div><\/section>'\r\n\r\n  \/\/ ---------- 02 heatmap ----------\r\n  + (d.years.length ? '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"secno\">02<\/span>Heatmap matrix \u2014 chapter \u00d7 exam year<\/h4>'\r\n    + '<p>'+(spread.length\r\n        ? '<b>'+spread.map(r=>chShort(r.chapter)).slice(0,3).join(', ')+'<\/b> appear in most papers on record \u2014 those are the standing favourites, not one-off spikes.'\r\n        : 'Read down a column to see what a single paper favoured; read across a row to see whether a chapter is a regular or a one-off.')+'<\/p><\/div>'\r\n    + '<span class=\"sechint\">darker gold = more questions<\/span><\/div>'\r\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t hm\"><thead><tr>'\r\n    + '<th class=\"lft\">Chapter<\/th>'+d.years.map(y=>'<th>'+y+'<\/th>').join('')+'<th class=\"tot\">Total<\/th>'\r\n    + '<\/tr><\/thead><tbody>'\r\n    + d.rows.map(r=>'<tr><td class=\"lft\" title=\"'+r.chapter+'\">'+titleCase(r.chapter)+'<\/td>'\r\n        + d.years.map(y=>{ const n=r.byYear[y];\r\n            return '<td style=\"'+shade(n)+'\">'+(n||'<span class=\"nil\">\u00b7<\/span>')+'<\/td>'; }).join('')\r\n        + '<td class=\"tot\">'+r.total+'<\/td><\/tr>').join('')\r\n    + '<\/tbody><tfoot><tr><td class=\"lft\">Total<\/td>'\r\n    + d.years.map(y=>'<td>'+d.perYear[y]+'<\/td>').join('')+'<td>'+d.total+'<\/td><\/tr><\/tfoot><\/table><\/div>'\r\n    + '<div class=\"hmlegend\"><span>Low<\/span>'\r\n    + ['#FDF6E6','#F9E9C4','#F2D28C','#E8B44A','#D99B12'].map(c=>'<i style=\"background:'+c+'\"><\/i>').join('')\r\n    + '<span>High<\/span><\/div><\/section>'\r\n\r\n  \/\/ ---------- 03 per cycle ----------\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"secno\">03<\/span>Questions per exam cycle<\/h4>'\r\n    + '<p>How many questions each paper on record contributed. A short bar usually means a partly recovered paper rather than a shorter exam \u2014 worth knowing before you read too much into that year\u2019s pattern.<\/p><\/div>'\r\n    + '<span class=\"sechint\">'+d.years.length+' cycles \u00b7 '+d.total+' questions<\/span><\/div>'\r\n    + '<div class=\"cyc\">'\r\n    + d.years.map(y=>{ const n=d.perYear[y];\r\n        return '<button type=\"button\" class=\"cycbar\" data-goyear=\"'+esc(String(y))+'\" title=\"Drill the '+esc(String(y))+' questions\"><span class=\"cn\">'+n+'<\/span>'\r\n          + '<div class=\"cbar\" style=\"height:'+Math.max(n\/maxYear*140,6)+'px\"><\/div>'\r\n          + '<span class=\"cy\">'+y+'<\/span><\/button>'; }).join('')\r\n    + '<\/div><\/section>' : '')\r\n\r\n  \/\/ ---------- 04 what this means for you ----------\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"secno\">'+(d.years.length?'04':'02')+'<\/span>What this means for your revision<\/h4>'\r\n    + '<p>The same counts, read against how you are actually performing.<\/p><\/div><\/div>'\r\n    + '<div class=\"bars\" id=\"examReco\"><\/div><\/section>';\r\n\r\n  \/\/ recommendations tie the counts back to the learner's own record\r\n  const perf = chapterRows();\r\n  const out=[];\r\n  d.rows.slice(0,3).forEach(r=>{\r\n    const p = perf.find(x=>x.chapter===r.chapter);\r\n    const acc = p && p.pyq.acc!==null ? Math.round(p.pyq.acc*100) : null;\r\n    out.push({ic: acc===null?'warm':acc<60?'hot':'good', icon: acc===null?'\ud83e\udded':acc<60?'\ud83d\udd25':'\u2705',\r\n      txt:'<b>'+chBrief(r.chapter)+'<\/b> has produced <b>'+r.total+' questions<\/b>'\r\n        + (d.years.length ? ' across '+Object.values(r.byYear).filter(Boolean).length+' of '+d.years.length+' papers' : '')\r\n        + (acc===null ? ' and you have not attempted its PYQs yet.' : ' and you are at <b>'+acc+'%<\/b> on its PYQs.'),\r\n      ch:r.chapter});\r\n  });\r\n  const recent = d.years.slice(-3);\r\n  const rising = d.years.length>3 ? d.rows.map(r=>{\r\n    const late = recent.reduce((a,y)=>a+(r.byYear[y]||0),0);\r\n    const early = d.years.slice(0,-3).reduce((a,y)=>a+(r.byYear[y]||0),0);\r\n    return {r, late, early, rate: late\/Math.max(recent.length,1)};\r\n  }).filter(x=>x.late>=2 && x.rate > (x.early\/Math.max(d.years.length-3,1))*1.5)\r\n    .sort((a,b)=>b.late-a.late)[0] : null;\r\n  if(rising) out.push({ic:'warm',icon:'\ud83d\udcc8',\r\n    txt:'<b>'+chBrief(rising.r.chapter)+'<\/b> has been asked <b>'+rising.late+' times in the last '+recent.length\r\n      + ' papers<\/b>, well above its own earlier rate. Recent papers are the better guide to the next one.',ch:rising.r.chapter});\r\n  const silent = CHAPTERS.filter(c=>inChB(c,'pyq').length===0 && inChB(c,'concept').length>0);\r\n  if(silent.length) out.push({ic:'cool',icon:'\ud83d\udd07',\r\n    txt:'<b>'+silent.length+' chapter'+(silent.length===1?' has':'s have')+' never been asked<\/b> in the papers on record \u2014 '\r\n      + silent.slice(0,3).map(chBrief).join(', ')+(silent.length>3?' and others':'')\r\n      + '. They still carry concept MCQs, so decide deliberately how much time they deserve.'});\r\n  $('examReco').innerHTML = out.map(r=>\r\n    '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'\r\n    + (r.ch?'<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\" data-bank=\"pyq\">Drill PYQs \u2192<\/button>':'')+'<\/div>').join('');\r\n}\r\n\r\n\/* =====================================================================\r\n   16. ANSWERING\r\n   ===================================================================== *\/\r\nfunction check(){\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  if(S.pick==null){ S.nudge=true; render(); return; }\r\n  const u=uid(q), ok = S.pick===q.correct;\r\n  if(!P.startedAt) P.startedAt=Date.now();\r\n  S.ans[u]=S.pick; S.pick=null; S.nudge=false;\r\n  const s=stat(u);\r\n  ok ? s.correct++ : s.incorrect++;\r\n  s.last=Date.now(); s.lastOk=ok;\r\n  P.log.push({u, ok, ts:Date.now(), t:S.qtime[u]||0});\r\n  P.lastUid=u;\r\n  refreshWeak(); markResume(); save(); render();\r\n  const res=$('result'); if(res && res.scrollIntoView) try{ res.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\r\n}\r\nfunction wipe(){\r\n  if(!confirm('Permanently erase ALL lifetime performance for this subject?\\n\\nMastery, weak areas, flags, accuracy history, the built session and the readiness score all go, on this device and on your account. This cannot be undone.')) return;\r\n  P = blank(); flags.clear(); weak.clear(); newSitting(); S.i=0;\r\n  save(); SYNC.flushNow(); setFilter('all'); renderPerf(); hdr();\r\n  toast('Lifetime performance erased', true);\r\n}\r\n\r\n\/* =====================================================================\r\n   18. EVENTS\r\n   ===================================================================== *\/\r\nfunction setTab(t){\r\n  S.tab=t;\r\n  document.querySelectorAll('#cdRoot .tab').forEach(b=>b.setAttribute('aria-selected', b.dataset.tab===t));\r\n  $('viewQuiz').classList.toggle('hide', t!=='quiz');\r\n  $('viewPerf').classList.toggle('hide', t!=='perf');\r\n  $('viewExam').classList.toggle('hide', t!=='exam');\r\n  $('cdFilters').classList.toggle('hide', t!=='quiz');\r\n  if(t==='perf') renderPerf();\r\n  if(t==='exam') renderExam();\r\n}\r\nfunction setFilter(f, ch){\r\n  S.filter=f; S.i=0; S.pick=null; S.only=null;\r\n  if(ch) S.chapter=ch;\r\n  document.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.setAttribute('aria-pressed', b.dataset.f===f));\r\n  render();\r\n}\r\n\r\n\/* =====================================================================\r\n   RESUME  \u2014  pick the sitting up where it was left\r\n   The position, the filter that was in force and the answers given so\r\n   far are written under the same quizId key as everything else, so a\r\n   subject resumes independently of every other subject.\r\n   ===================================================================== *\/\r\nfunction markResume(){\r\n  const p = pool(), q = p[S.i];\r\n  if(!q) return;\r\n  const u = uid(q), n = Object.keys(S.ans).length;\r\n  const R = P.resume;\r\n  if(R && R.uid===u && R.n===n && R.filter===S.filter && (R.bank||'all')===S.bank && (R.year==null?null:String(R.year))===(S.year==null?null:String(S.year))){\r\n    R.ans=S.ans; R.qtime=S.qtime; return;              \/* nothing moved *\/\r\n  }\r\n  P.resume = { uid:u, n:n, filter:S.filter, chapter:S.chapter, year:S.year, bank:S.bank, query:S.query,\r\n               unattempted:!!S.unattempted, ans:S.ans, qtime:S.qtime, ts:Date.now() };\r\n  save();\r\n}\r\nfunction clearResume(){ P.resume=null; save(); }\r\n\r\nfunction restoreResume(){\r\n  const R = P.resume;\r\n  if(!R || !R.uid) return 0;\r\n  if(R.ans && typeof R.ans==='object') S.ans = R.ans;\r\n  S.qtime = (R.qtime && typeof R.qtime==='object') ? R.qtime : {};\r\n  S.chapter     = R.chapter || null;\r\n  S.year        = R.year==null ? null : String(R.year);\r\n  S.bank        = (TWO_BANKS && R.bank) ? R.bank : 'all';\r\n  S.query       = R.query || '';\r\n  S.unattempted = !!R.unattempted;\r\n  const sb = $('cdSearch'); if(sb) sb.value = S.query;\r\n  const tg = $('tglUn');\r\n  if(tg){ tg.setAttribute('aria-pressed', S.unattempted);\r\n          tg.querySelector('.box').textContent = S.unattempted ? '\\u2611' : '\\u25FB'; }\r\n  if(R.filter && R.filter!=='all' && !(R.filter==='session' && !liveQueue().length)) setFilter(R.filter, R.chapter);\r\n  const p = pool();\r\n  const k = p.findIndex(q => uid(q)===R.uid);\r\n  if(k < 0) return Object.keys(S.ans).length ? -1 : 0;   \/* answers kept, question gone *\/\r\n  S.i = k;\r\n  if(!R.n && k===0) return 0;        \/* nothing was actually attempted \u2014 no bar *\/\r\n  return k + 1;                                          \/* 1-based, for the message *\/\r\n}\r\n\r\nfunction resumeBar(nAt){\r\n  const host = $('qCard'); if(!host) return;\r\n  const bar = document.createElement('div');\r\n  bar.className = 'resumebar';\r\n  const done = Object.keys(S.ans).length;\r\n  bar.innerHTML = '<span>Picked up where you left off'\r\n    + (nAt>0 ? ' \\u2014 question <b>'+nAt+'<\/b>' : '')\r\n    + (done  ? ', <b>'+done+'<\/b> already answered' : '')\r\n    + '.<\/span><button type=\"button\" class=\"rb-btn\" id=\"rbFresh\">Start from the beginning<\/button>';\r\n  host.insertBefore(bar, host.firstChild);\r\n  $('rbFresh').onclick = ()=>{\r\n    newSitting(); S.i=0; S.pick=null; S.query=''; S.unattempted=false;\r\n    const sb=$('cdSearch'); if(sb) sb.value='';\r\n    const tg=$('tglUn');\r\n    if(tg){ tg.setAttribute('aria-pressed', false);\r\n            tg.querySelector('.box').textContent = '\\u25FB'; }\r\n    clearResume(); bar.remove(); setFilter('all');\r\n    toast('Starting fresh \u2014 your lifetime mastery and flags are untouched', true);\r\n  };\r\n}\r\ndocument.querySelectorAll('#cdRoot .tab').forEach(b=>b.onclick=()=>setTab(b.dataset.tab));\r\ndocument.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.onclick=()=>setFilter(b.dataset.f));\r\n$('chapList').addEventListener('click', e=>{\r\n  const chip=e.target.closest('.chapchip'); if(!chip) return;\r\n  S.chapter = decodeURIComponent(chip.dataset.ch);\r\n  S.i=0; S.pick=null; render();\r\n});\r\n$('btnCheck').onclick = ()=>{\r\n  if(!CFG.instantCheck){ check(); return; }          \/\/ old flow: the button grades\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  const u=uid(q);\r\n  if(S.ans[u]==null) return;                          \/\/ nothing answered yet\r\n  S.explFor = (S.explFor===u) ? null : u;\r\n  render();\r\n  if(S.explFor){\r\n    const c=$('explCard');\r\n    if(c && c.scrollIntoView) try{ c.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\r\n  }\r\n};\r\n$('btnNext').onclick  = ()=>{ TURN=1; S.i++; S.pick=null; render(); };\r\n$('btnPrev').onclick  = ()=>{ TURN=-1; S.i--; S.pick=null; render(); };\r\n$('btnFlag').onclick  = ()=>{\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  const u=uid(q);\r\n  flags.has(u) ? flags.delete(u) : flags.add(u);\r\n  P.flags=[...flags]; save(); render();\r\n};\r\nconst setOnly = m => { S.only = (S.only===m ? null : m); S.i=0; S.pick=null; render(); };\r\n$('scWrong').onclick  = ()=>setOnly('wrong');\r\n$('scBlank').onclick  = ()=>setOnly('blank');\r\n\r\n$('navToggle').onclick = ()=>{ navOpen=!navOpen; renderNav(pool()); };\r\nlet tmr;\r\n$('cdSearch').addEventListener('input', e=>{\r\n  clearTimeout(tmr);\r\n  tmr=setTimeout(()=>{ S.query=e.target.value.trim(); S.i=0; S.pick=null; render(); },220);\r\n});\r\n$('tglUn').onclick = e=>{\r\n  S.unattempted=!S.unattempted;\r\n  e.currentTarget.setAttribute('aria-pressed',S.unattempted);\r\n  e.currentTarget.querySelector('.box').textContent = S.unattempted?'\u2611':'\u25fb';\r\n  S.i=0; S.pick=null; render();\r\n};\r\n$('tglReset').onclick = ()=>{\r\n  if(!Object.keys(S.ans).length) return;\r\n  if(!confirm('Reset this sitting? Only the answers on screen are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n  newSitting(); S.i=0; S.pick=null;\r\n  clearResume(); render();\r\n  toast('Session reset \u2014 performance data kept', true);\r\n};\r\n\r\n\/* performance-tab jumps + AI chips, delegated *\/\r\ndocument.addEventListener('click', e=>{\r\n  if(!e.target.closest('#cdRoot')) return;\r\n  const goch=e.target.closest('[data-goch]');\r\n  if(goch){\r\n    S.bank = (TWO_BANKS && goch.dataset.bank) ? goch.dataset.bank : 'all';\r\n    setTab('quiz'); setFilter('chapter', decodeURIComponent(goch.dataset.goch));\r\n    toast('Filtered to '+chShort(S.chapter)+(S.bank==='pyq'?' \u2014 PYQs':S.bank==='concept'?' \u2014 concept MCQs':''), true);\r\n    return;\r\n  }\r\n  if(e.target.closest('[data-only-off]')){ S.only=null; S.i=0; S.pick=null; render(); return; }\r\n  const ych=e.target.closest('.ychip');\r\n  if(ych){ S.year=ych.dataset.y; S.i=0; S.pick=null; S.only=null; render(); return; }\r\n  const goy=e.target.closest('[data-goyear]');\r\n  if(goy){ S.year=goy.dataset.goyear; setTab('quiz'); setFilter('year');\r\n    toast('Filtered to the '+S.year+' paper', true); return; }\r\n  const bseg=e.target.closest('.bankseg button');\r\n  if(bseg){ S.bank=bseg.dataset.bank; S.i=0; S.pick=null; render(); return; }\r\n  if(e.target.closest('[data-goweak]')){ setTab('quiz'); setFilter('weak'); return; }\r\n  if(e.target.closest('[data-goflag]')){ setTab('quiz'); setFilter('flagged'); return; }\r\n  const gu=e.target.closest('[data-gouid]');\r\n  if(gu){\r\n    const u=decodeURIComponent(gu.dataset.gouid);\r\n    setTab('quiz'); setFilter('all');\r\n    const idx=pool().findIndex(q=>uid(q)===u);\r\n    if(idx>=0){ TURN=(idx>S.i?1:-1); S.i=idx; render(); }\r\n    return;\r\n  }\r\n});\r\n\/* keyboard, scoped to the widget *\/\r\ndocument.addEventListener('keydown', e=>{\r\n  if(S.tab!=='quiz') return;\r\n  const t=e.target;\r\n  if(t && (\/^(INPUT|TEXTAREA|SELECT)$\/.test(t.tagName) || t.isContentEditable)) return;\r\n  if(e.ctrlKey||e.metaKey||e.altKey) return;\r\n  const p=pool(); if(!p.length) return;\r\n  const q=p[S.i];\r\n  if(\/^[1-9]$\/.test(e.key)){\r\n    const k=+e.key-1;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false;\r\n      CFG.instantCheck ? check() : render(); }\r\n    return;\r\n  }\r\n  const low=e.key.toLowerCase();\r\n  if(\/^[a-f]$\/.test(low)){\r\n    const k=low.charCodeAt(0)-97;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false;\r\n      CFG.instantCheck ? check() : render(); }\r\n    return;\r\n  }\r\n  if(e.key==='Enter'){ e.preventDefault();\r\n    if(!CFG.instantCheck && q && S.ans[uid(q)]==null) check();\r\n    else if(S.i<p.length-1){ TURN=1; S.i++; S.pick=null; render(); }\r\n    return; }\r\n  if(e.key==='ArrowRight'){ e.preventDefault(); TURN=1; S.i++; S.pick=null; render(); return; }\r\n  if(e.key==='ArrowLeft'){ e.preventDefault(); TURN=-1; S.i--; S.pick=null; render(); return; }\r\n  if(low==='f'){ e.preventDefault(); $('btnFlag').click(); }\r\n});\r\nwindow.addEventListener('beforeunload', ()=>{ save(); SYNC.flushNow(); });\r\n\r\n\/* =====================================================================\r\n   19. 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'\u2014 gold pill = share of the PYQs on record' : '';\r\nif(PYQ.length) $('tabExam').classList.remove('hide');\r\nif(SRC_ON){\r\n  $('srcCard').classList.remove('hide');\r\n  $('srcLink').href = CFG.sourceUrl;\r\n}\r\nif(WT){\r\n  console.info('[weight] counted from '+W.totalPyq+' previous year questions across '+CHAPTERS.length+' chapters.');\r\n  if(W.untested.length) console.info('[weight] no PYQs recorded for: '+W.untested.join(' | '));\r\n} else if(WR){\r\n  if(W.derived.length)   console.warn('[importance] not rated yet: '+W.derived.join(' | ')+' \u2014 using share of the bank for these.');\r\n  if(W.unstocked.length) console.warn('[importance] these keys matched no chapter in the bank: '+W.unstocked.join(' | '));\r\n  console.info('[importance] '+CHAPTERS.filter(c=>W.source[c]==='rated').length+' of '+CHAPTERS.length+' chapters matched a rating.');\r\n} else {\r\n  console.info('[ranking] no PYQs and no importance ratings \u2014 chapters are ranked by their share of this bank.');\r\n}\r\nsetTab('quiz');\r\nconst _resumedAt = restoreResume();\r\ntry{ render(); }catch(err){ console.error('render failed', err); }\r\nif(_resumedAt !== 0) resumeBar(_resumedAt);\r\nwindow.addEventListener('pagehide', markResume);\r\ndocument.addEventListener('visibilitychange', ()=>{ if(document.hidden) markResume(); });\r\nif(!CFG.instantCheck) $('btnCheck').textContent = 'Check answer';\r\nSYNC.pull();\r\n\r\n\/* =====================================================================\r\n   20. 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Serving questions from a\r\n     licence-checked endpoint is the only real fix for that; this layer\r\n     stops casual copying, which is what it is for.\r\n   ===================================================================== *\/\r\nconst PROTECT = {\r\n  selection : true,   \/\/ block selecting, copying, cutting, dragging\r\n  context   : true,   \/\/ block right-click inside the widget\r\n  keys      : true,   \/\/ block Ctrl\/Cmd + C X S P U\r\n  print     : true,   \/\/ swap the paper for a notice when printing\r\n  veil      : true    \/\/ blur the questions when the window loses focus\r\n};\r\n\r\n(function protectContent(){\r\n  const root = $('cdRoot');\r\n  const stop = (e, msg) => { e.preventDefault(); e.stopPropagation(); if(msg) toast(msg); return false; };\r\n\r\n  if(PROTECT.selection){\r\n    ['copy','cut'].forEach(ev => root.addEventListener(ev, e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;   \/\/ let the search box work\r\n      stop(e,'This content cannot be copied');\r\n    }));\r\n    root.addEventListener('dragstart', e=>stop(e));\r\n    root.addEventListener('selectstart', e=>{\r\n      if(e.target && \/^(INPUT|TEXTAREA)$\/.test(e.target.tagName)) return;\r\n      e.preventDefault();\r\n    });\r\n  }\r\n\r\n  if(PROTECT.context)\r\n    root.addEventListener('contextmenu', e=>stop(e,'Right-click is disabled here'));\r\n\r\n  if(PROTECT.keys){\r\n    document.addEventListener('keydown', e=>{\r\n      const t=e.target;\r\n      const inField = t && (\/^(INPUT|TEXTAREA)$\/.test(t.tagName) || t.isContentEditable);\r\n      const k=(e.key||'').toLowerCase();\r\n      if((e.ctrlKey||e.metaKey) && ['c','x','s','p','u'].includes(k)){\r\n        if(inField && (k==='c'||k==='x')) return;    \/\/ copying inside the search box is harmless\r\n        return stop(e, k==='p' ? 'Printing is disabled' : k==='s' ? 'Saving is disabled' : 'This content cannot be copied');\r\n      }\r\n      if((e.ctrlKey||e.metaKey) && e.shiftKey && ['i','j','c'].includes(k)) return stop(e);\r\n      if(e.key==='F12') return stop(e);\r\n    }, true);\r\n\r\n    \/\/ Print Screen only reaches the page on some platforms; overwrite what it left\r\n    document.addEventListener('keyup', e=>{\r\n      if(e.key==='PrintScreen' || e.code==='PrintScreen'){\r\n        try{ navigator.clipboard && navigator.clipboard.writeText(' ').catch(()=>{}); }catch(err){}\r\n      }\r\n    });\r\n  }\r\n\r\n  if(PROTECT.print){\r\n    \/\/ the CSS swap covers rendering; this catches the shortcut and the menu\r\n    if(window.matchMedia){\r\n      const mq = window.matchMedia('print');\r\n      const onPrint = m => { if(m.matches) toast('Printing is disabled'); };\r\n      mq.addEventListener ? mq.addEventListener('change', onPrint) : mq.addListener(onPrint);\r\n    }\r\n    window.addEventListener('beforeprint', ()=>toast('Printing is disabled'));\r\n  }\r\n\r\n  if(PROTECT.veil){\r\n    const msg = $('veilMsg'), AWAY = msg ? msg.textContent : '';\r\n    let shieldT = null;\r\n    const veil = (on, text) => {\r\n      root.classList.toggle('veiled', !!on);\r\n      if(msg) msg.textContent = text || AWAY;\r\n    };\r\n    window.addEventListener('blur',  ()=>{ clearTimeout(shieldT); veil(true); });\r\n    window.addEventListener('focus', ()=>{ clearTimeout(shieldT); veil(false); });\r\n    document.addEventListener('visibilitychange', ()=>veil(document.hidden));\r\n\r\n    \/* screenshot shortcuts all start with a key the page does see first:\r\n       Windows \/ Cmd, Alt, or Print Screen itself. 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