{"id":5743,"date":"2025-12-22T07:42:35","date_gmt":"2025-12-22T07:42:35","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=5743"},"modified":"2026-01-30T15:25:49","modified_gmt":"2026-01-30T15:25:49","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-ffa29a6 e-con-full e-flex e-con e-parent\" data-id=\"ffa29a6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9990814 elementor-widget elementor-widget-html\" data-id=\"9990814\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\n============================================\nCSS ADDA - LDCE QUIZ WITH PROGRESS TRACKING\n& SMART WEAK AREAS PRACTICE SYSTEM\n============================================\nFIXES APPLIED:\n1. 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1.1rem;\n    font-weight: 700;\n}\n\n.progress-stat-mini .value.correct { color: var(--success-green); }\n.progress-stat-mini .value.incorrect { color: var(--error-red); }\n\n.progress-stat-mini .label {\n    font-size: 0.65rem;\n    color: var(--text-medium);\n    margin-top: 2px;\n}\n\n\/* Question Grid *\/\n.question-grid {\n    display: grid;\n    grid-template-columns: repeat(5, 1fr);\n    gap: 6px;\n    max-height: 200px;\n    overflow-y: auto;\n    padding: 2px;\n}\n\n.grid-item {\n    width: 100%;\n    aspect-ratio: 1;\n    border-radius: var(--radius-sm);\n    display: flex;\n    align-items: center;\n    justify-content: center;\n    font-weight: 600;\n    font-size: 0.75rem;\n    cursor: pointer;\n    transition: all 0.3s ease;\n    border: 2px solid transparent;\n    position: relative;\n}\n\n.grid-item.unattempted { background: var(--primary-blue); color: white; }\n.grid-item.current { \n    background: var(--accent-orange); \n    color: white; \n    transform: scale(1.1); \n    box-shadow: var(--shadow-md);\n    z-index: 1;\n}\n.grid-item.attempted { background: var(--accent-orange-light); color: var(--text-dark); }\n.grid-item.correct-answered { background: var(--success-green); color: white; }\n.grid-item.incorrect-answered { background: var(--error-red); color: white; }\n\n.grid-item.weak-marked::after {\n    content: '!';\n    position: absolute;\n    top: -3px;\n    right: -3px;\n    width: 12px;\n    height: 12px;\n    background: var(--error-red);\n    border-radius: 50%;\n    font-size: 0.55rem;\n    display: flex;\n    align-items: center;\n    justify-content: center;\n    color: white;\n    font-weight: 700;\n}\n\n.grid-item:hover:not(.current) { transform: scale(1.05); }\n\n\/* Legend *\/\n.legend {\n    padding-top: 12px;\n    border-top: 1px solid var(--border-color);\n    margin-top: 4px;\n}\n\n.legend-title {\n    font-weight: 600;\n    font-size: 0.75rem;\n    color: var(--text-dark);\n    margin-bottom: 8px;\n}\n\n.legend-items {\n    display: flex;\n    flex-wrap: wrap;\n    gap: 10px;\n}\n\n.legend-item {\n    display: flex;\n    align-items: center;\n    gap: 5px;\n    font-size: 0.68rem;\n    color: var(--text-medium);\n}\n\n.legend-color {\n    width: 14px;\n    height: 14px;\n    border-radius: 3px;\n}\n\n.legend-color.unattempted { background: var(--primary-blue); }\n.legend-color.attempted { background: var(--accent-orange-light); }\n.legend-color.correct { background: var(--success-green); }\n.legend-color.incorrect { background: var(--error-red); }\n\n\/* Stats Rows *\/\n.stat-row {\n    display: flex;\n    justify-content: space-between;\n    align-items: center;\n    padding: 8px 0;\n    border-bottom: 1px dashed var(--border-color);\n}\n\n.stat-row:last-child { border-bottom: none; }\n\n.stat-label {\n    color: var(--text-medium);\n    font-size: 0.82rem;\n}\n\n.stat-value {\n    font-weight: 700;\n    font-size: 0.95rem;\n    color: var(--text-dark);\n}\n\n.stat-value.correct { color: var(--success-green); }\n.stat-value.incorrect { color: var(--error-red); }\n\n\/* Action Buttons *\/\n.action-buttons {\n    display: flex;\n    flex-direction: column;\n    gap: 10px;\n}\n\n.action-btn {\n    width: 100%;\n    padding: 12px;\n    border: none;\n    border-radius: var(--radius-md);\n    font-family: 'Poppins', sans-serif;\n    font-size: 0.85rem;\n    font-weight: 600;\n    cursor: pointer;\n    display: flex;\n    align-items: center;\n    justify-content: center;\n    gap: 7px;\n    transition: all 0.3s ease;\n}\n\n.action-btn.submit {\n    background: linear-gradient(135deg, var(--success-green) 0%, #059669 100%);\n    color: white;\n    box-shadow: var(--shadow-md);\n}\n\n.action-btn.submit:hover {\n    transform: translateY(-2px);\n    box-shadow: var(--shadow-lg);\n}\n\n.action-btn.reset {\n    background: var(--bg-light);\n    color: var(--text-medium);\n    border: 2px solid var(--border-color);\n}\n\n.action-btn.reset:hover {\n    border-color: var(--error-red);\n    color: var(--error-red);\n}\n\n\/* ========================================\n   TOAST & MODAL\n======================================== *\/\n.warning-toast {\n    position: fixed;\n    bottom: 30px;\n    left: 50%;\n    transform: translateX(-50%);\n    background: var(--error-red);\n    color: white;\n    padding: 12px 24px;\n    border-radius: var(--radius-md);\n    font-weight: 600;\n    box-shadow: var(--shadow-xl);\n    z-index: 10000;\n    display: none;\n    animation: slideUp 0.3s ease;\n    font-size: 0.88rem;\n}\n\n.warning-toast.show { display: flex; align-items: center; gap: 8px; }\n.warning-toast.success { background: var(--success-green); }\n\n@keyframes slideUp {\n    from { opacity: 0; transform: translateX(-50%) translateY(20px); }\n    to { opacity: 1; transform: translateX(-50%) translateY(0); }\n}\n\n.result-modal {\n    position: fixed;\n    top: 0;\n    left: 0;\n    width: 100%;\n    height: 100%;\n    background: rgba(0, 0, 0, 0.7);\n    display: none;\n    justify-content: center;\n    align-items: center;\n    z-index: 10000;\n    padding: 20px;\n}\n\n.result-modal.show { display: flex; }\n\n.result-content {\n    background: white;\n    padding: 32px;\n    border-radius: var(--radius-lg);\n    text-align: center;\n    max-width: 440px;\n    width: 100%;\n    box-shadow: var(--shadow-xl);\n    animation: modalSlideIn 0.3s ease;\n}\n\n@keyframes modalSlideIn {\n    from { opacity: 0; transform: scale(0.9); }\n    to { opacity: 1; transform: scale(1); }\n}\n\n.result-icon { font-size: 50px; margin-bottom: 16px; }\n\n.result-title {\n    font-family: 'Poppins', sans-serif;\n    font-size: 1.3rem;\n    font-weight: 700;\n    color: var(--text-dark);\n    margin-bottom: 8px;\n}\n\n.result-message {\n    color: var(--text-medium);\n    margin-bottom: 20px;\n    font-size: 0.9rem;\n}\n\n.result-stats {\n    display: grid;\n    grid-template-columns: repeat(3, 1fr);\n    gap: 10px;\n    margin-bottom: 20px;\n}\n\n.result-stat {\n    background: var(--bg-light);\n    padding: 12px;\n    border-radius: var(--radius-md);\n}\n\n.result-stat-value {\n    font-family: 'Poppins', sans-serif;\n    font-size: 1.3rem;\n    font-weight: 700;\n    color: var(--primary-blue);\n}\n\n.result-stat-label {\n    font-size: 0.72rem;\n    color: var(--text-medium);\n}\n\n.result-buttons {\n    display: flex;\n    gap: 10px;\n    justify-content: center;\n    flex-wrap: wrap;\n}\n\n.result-btn {\n    padding: 10px 20px;\n    border: none;\n    border-radius: var(--radius-md);\n    font-family: 'Poppins', sans-serif;\n    font-weight: 600;\n    cursor: pointer;\n    transition: all 0.3s ease;\n    display: flex;\n    align-items: center;\n    gap: 6px;\n    font-size: 0.82rem;\n}\n\n.result-btn.primary {\n    background: linear-gradient(135deg, var(--primary-blue) 0%, var(--primary-blue-dark) 100%);\n    color: white;\n}\n\n.result-btn.secondary { background: var(--bg-light); color: var(--text-medium); }\n\n.result-btn.weak {\n    background: linear-gradient(135deg, var(--error-red) 0%, #dc2626 100%);\n    color: white;\n}\n\n.result-btn:hover { transform: translateY(-2px); }\n\n\/* ========================================\n   RESPONSIVE\n======================================== *\/\n@media (max-width: 1100px) {\n    .quiz-container {\n        grid-template-columns: 220px 1fr 250px;\n        gap: 14px;\n    }\n}\n\n@media (max-width: 960px) {\n    .quiz-container {\n        grid-template-columns: 1fr;\n        padding: 14px;\n        min-height: auto;\n    }\n\n    .left-sidebar { \n        order: 1; \n        display: grid;\n        grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));\n        gap: 14px;\n        height: auto;\n    }\n    \n    .left-sidebar .quiz-card {\n        flex: none;\n    }\n    \n    .left-sidebar .filter-list {\n        max-height: 180px;\n    }\n    \n    .question-panel { order: 2; }\n    .dashboard-sidebar { \n        order: 3;\n        display: grid;\n        grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));\n        gap: 14px;\n        align-self: auto;\n    }\n\n    .header-stats { display: none; }\n    .mode-selector { flex-direction: column; align-items: stretch; }\n    .mode-tabs { justify-content: center; }\n    .session-info { justify-content: center; }\n}\n\n@media (max-width: 600px) {\n    .quiz-header { padding: 14px 16px; }\n    .topic-icon { width: 40px; height: 40px; font-size: 18px; }\n    .topic-info h1 { font-size: 1.1rem; }\n    .topic-info p { font-size: 0.75rem; }\n    \n    .mode-tab { padding: 7px 12px; font-size: 0.75rem; }\n    \n    .question-header { padding: 12px 16px; }\n    .question-number { font-size: 0.88rem; }\n    .question-body { padding: 16px; }\n    .question-text { font-size: 0.95rem; padding: 14px 16px; }\n    .option-item { padding: 12px 14px; }\n    \n    .question-nav { flex-wrap: wrap; padding: 14px; }\n    .nav-btn { padding: 10px 16px; font-size: 0.8rem; }\n    .nav-btn.check { order: -1; width: 100%; max-width: none; margin-bottom: 10px; }\n    \n    .left-sidebar, .dashboard-sidebar { grid-template-columns: 1fr; }\n    \n    .result-stats { grid-template-columns: 1fr; }\n    .result-buttons { flex-direction: column; }\n}\n<\/style>\n\n<div class=\"ldce-quiz-wrapper\" id=\"quizWrapper\">\n    <!-- Warning Toast -->\n    <div class=\"warning-toast\" id=\"warningToast\">\n        <i class=\"fas fa-exclamation-triangle\"><\/i>\n        <span id=\"toastMessage\">Message<\/span>\n    <\/div>\n\n    <!-- Result Modal -->\n    <div class=\"result-modal\" id=\"resultModal\">\n        <div class=\"result-content\">\n            <div class=\"result-icon\" id=\"resultIcon\">\ud83c\udf89<\/div>\n            <h2 class=\"result-title\" id=\"resultTitle\">Great Job!<\/h2>\n            <p class=\"result-message\" id=\"resultMessage\">You have completed the quiz.<\/p>\n            <div class=\"result-stats\">\n                <div class=\"result-stat\">\n                    <div class=\"result-stat-value\" id=\"resultCorrect\">0<\/div>\n                    <div class=\"result-stat-label\">Correct<\/div>\n                <\/div>\n                <div class=\"result-stat\">\n                    <div class=\"result-stat-value\" id=\"resultIncorrect\">0<\/div>\n                    <div class=\"result-stat-label\">Incorrect<\/div>\n                <\/div>\n                <div class=\"result-stat\">\n                    <div class=\"result-stat-value\" id=\"resultScore\">0%<\/div>\n                    <div class=\"result-stat-label\">Score<\/div>\n                <\/div>\n            <\/div>\n            <div class=\"result-buttons\">\n                <button class=\"result-btn secondary\" id=\"reviewBtn\">\n                    <i class=\"fas fa-eye\"><\/i> Review\n                <\/button>\n                <button class=\"result-btn weak\" id=\"practiceWeakBtn\" style=\"display: none;\">\n                    <i class=\"fas fa-exclamation-circle\"><\/i> Practice Weak\n                <\/button>\n                <button class=\"result-btn primary\" id=\"retryBtn\">\n                    <i class=\"fas fa-redo\"><\/i> Try Again\n                <\/button>\n            <\/div>\n        <\/div>\n    <\/div>\n\n    <!-- Header -->\n    <header class=\"quiz-header\">\n        <div class=\"header-content\">\n            <div class=\"topic-title\">\n                <div class=\"topic-icon\">\n                    <i class=\"fas fa-file-invoice-dollar\" id=\"topicIcon\"><\/i>\n                <\/div>\n                <div class=\"topic-info\">\n                    <h1 id=\"topicName\">General Financial (GFR) Rules<\/h1>\n                    <p>Combined SO\/Steno LDCE Previous Year Questions \u2022 Paper 2<\/p>\n                <\/div>\n            <\/div>\n            <div class=\"header-stats\">\n                <div class=\"stat-badge progress-badge\">\n                    <i class=\"fas fa-chart-line\"><\/i>\n                    <span id=\"overallProgress\">0% Mastered<\/span>\n                <\/div>\n                <div class=\"stat-badge weak-badge\" id=\"weakBadgeHeader\" style=\"display: none;\">\n                    <i class=\"fas fa-exclamation-circle\"><\/i>\n                    <span id=\"weakCountHeader\">0 Weak Areas<\/span>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/header>\n\n    <!-- Mode Selector -->\n    <div class=\"mode-selector\">\n        <div class=\"mode-tabs\">\n            <button class=\"mode-tab active\" data-mode=\"all\" id=\"modeAll\">\n                <i class=\"fas fa-list\"><\/i>\n                All Questions\n                <span class=\"badge\" id=\"allCount\">0<\/span>\n            <\/button>\n            <button class=\"mode-tab\" data-mode=\"year\" id=\"modeYear\">\n                <i class=\"fas fa-calendar\"><\/i>\n                By Year\n            <\/button>\n            <button class=\"mode-tab\" data-mode=\"chapter\" id=\"modeChapter\">\n                <i class=\"fas fa-book\"><\/i>\n                By Chapter\n            <\/button>\n            <button class=\"mode-tab weak-mode\" data-mode=\"weak\" id=\"modeWeak\">\n                <i class=\"fas fa-exclamation-circle\"><\/i>\n                Weak Areas\n                <span class=\"badge\" id=\"weakModeCount\">0<\/span>\n            <\/button>\n        <\/div>\n        <div class=\"session-info\" id=\"sessionInfo\" style=\"display: none;\">\n            <i class=\"fas fa-history\"><\/i>\n            <span id=\"sessionText\">Last session: Q5<\/span>\n            <button class=\"resume-btn\" id=\"resumeBtn\">\n                <i class=\"fas fa-play\"><\/i>\n                Resume\n            <\/button>\n        <\/div>\n    <\/div>\n\n    <!-- Main Container -->\n    <div class=\"quiz-container\">\n        <!-- Left Sidebar -->\n        <aside class=\"left-sidebar\">\n            <!-- Year Filter -->\n            <div class=\"quiz-card\" id=\"yearFilterCard\">\n                <div class=\"quiz-card-header light\">\n                    <h3><i class=\"fas fa-calendar-alt\"><\/i> Filter by Year<\/h3>\n                <\/div>\n                <div class=\"quiz-card-body\">\n                    <div class=\"filter-list\" id=\"yearList\"><\/div>\n                <\/div>\n            <\/div>\n\n            <!-- Chapter Filter -->\n            <div class=\"quiz-card\" id=\"chapterFilterCard\">\n                <div class=\"quiz-card-header light\">\n                    <h3><i class=\"fas fa-book-open\"><\/i> Filter by Chapter<\/h3>\n                <\/div>\n                <div class=\"quiz-card-body\">\n                    <div class=\"filter-list\" id=\"chapterList\"><\/div>\n                <\/div>\n            <\/div>\n\n            <!-- Weak Areas Card -->\n            <div class=\"quiz-card weak-areas-card\" id=\"weakAreasCard\" style=\"display: none;\">\n                <div class=\"quiz-card-header\">\n                    <h3><i class=\"fas fa-exclamation-triangle\"><\/i> Weak Areas<\/h3>\n                <\/div>\n                <div class=\"quiz-card-body\">\n                    <div class=\"weak-question-list\" id=\"weakQuestionList\"><\/div>\n                    <button class=\"practice-weak-btn\" id=\"practiceWeakAreasBtn\">\n                        <i class=\"fas fa-redo\"><\/i>\n                        Practice All Weak Areas\n                    <\/button>\n                <\/div>\n            <\/div>\n        <\/aside>\n\n        <!-- Question Panel -->\n        <main class=\"question-panel\">\n            <div class=\"question-header\">\n                <span class=\"question-number\" id=\"questionNumber\">Question 1 of 20<\/span>\n                <div class=\"question-meta\">\n                    <div class=\"meta-badge year\">\n                        <i class=\"fas fa-calendar-alt\"><\/i>\n                        <span id=\"currentQuestionYear\">2023<\/span>\n                    <\/div>\n                    <div class=\"meta-badge chapter\">\n                        <i class=\"fas fa-book\"><\/i>\n                        <span id=\"currentQuestionChapter\">Chapter 1<\/span>\n                    <\/div>\n                    <div class=\"meta-badge weak\" id=\"weakBadge\" style=\"display: none;\">\n                        <i class=\"fas fa-exclamation-circle\"><\/i>\n                        <span>Weak<\/span>\n                    <\/div>\n                <\/div>\n            <\/div>\n            <div class=\"question-body\">\n                <div class=\"question-text\" id=\"questionText\">Loading question...<\/div>\n                <div class=\"options-list\" id=\"optionsList\"><\/div>\n                <div class=\"explanation-box\" id=\"explanationBox\">\n                    <div class=\"explanation-title\">\n                        <i class=\"fas fa-lightbulb\"><\/i>\n                        Explanation\n                    <\/div>\n                    <p class=\"explanation-text\" id=\"explanationText\"><\/p>\n                <\/div>\n                <div class=\"mastery-indicator\" id=\"masteryIndicator\">\n                    <span class=\"mastery-label\">\n                        <i class=\"fas fa-star\"><\/i>\n                        Mastery:\n                    <\/span>\n                    <div class=\"mastery-stars\" id=\"masteryStars\">\n                        <i class=\"fas fa-star\"><\/i>\n                        <i class=\"fas fa-star\"><\/i>\n                        <i class=\"fas fa-star\"><\/i>\n                        <i class=\"fas fa-star\"><\/i>\n                        <i class=\"fas fa-star\"><\/i>\n                    <\/div>\n                <\/div>\n                <!-- Navigation Buttons -->\n                <div class=\"question-nav\">\n                    <button class=\"nav-btn prev\" id=\"prevBtn\">\n                        <i class=\"fas fa-arrow-left\"><\/i>\n                        Previous\n                    <\/button>\n                    <button class=\"nav-btn check\" id=\"checkBtn\">\n                        <i class=\"fas fa-check-circle\"><\/i>\n                        Check Answer\n                    <\/button>\n                    <button class=\"nav-btn next\" id=\"nextBtn\">\n                        Next\n                        <i class=\"fas fa-arrow-right\"><\/i>\n                    <\/button>\n                <\/div>\n            <\/div>\n        <\/main>\n\n        <!-- Right Sidebar -->\n        <aside class=\"dashboard-sidebar\">\n            <!-- Question Navigator -->\n            <div class=\"quiz-card\">\n                <div class=\"quiz-card-header light\">\n                    <h3><i class=\"fas fa-th\"><\/i> Question Navigator<\/h3>\n                <\/div>\n                <div class=\"quiz-card-body\">\n                    <div class=\"question-grid\" id=\"questionGrid\"><\/div>\n                    <div class=\"legend\">\n                        <div class=\"legend-title\">Legend:<\/div>\n                        <div class=\"legend-items\">\n                            <div class=\"legend-item\">\n                                <div class=\"legend-color unattempted\"><\/div>\n                                <span>Unattempted<\/span>\n                            <\/div>\n                            <div class=\"legend-item\">\n                                <div class=\"legend-color attempted\"><\/div>\n                                <span>Attempted<\/span>\n                            <\/div>\n                            <div class=\"legend-item\">\n                                <div class=\"legend-color correct\"><\/div>\n                                <span>Correct<\/span>\n                            <\/div>\n                            <div class=\"legend-item\">\n                                <div class=\"legend-color incorrect\"><\/div>\n                                <span>Incorrect<\/span>\n                            <\/div>\n                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n            \n            <!-- Your Progress -->\n            <div class=\"quiz-card\">\n                <div class=\"quiz-card-header\">\n                    <h3><i class=\"fas fa-trophy\"><\/i> Your Progress<\/h3>\n                <\/div>\n                <div class=\"quiz-card-body\">\n                    <div class=\"progress-ring-container\">\n                        <div class=\"progress-ring\">\n                            <svg width=\"100\" height=\"100\">\n                                <circle class=\"progress-ring-bg\" cx=\"50\" cy=\"50\" r=\"42\"><\/circle>\n                                <circle class=\"progress-ring-fill\" cx=\"50\" cy=\"50\" r=\"42\" \n                                        stroke-dasharray=\"264\" \n                                        stroke-dashoffset=\"264\"\n                                        id=\"progressRingFill\"><\/circle>\n                            <\/svg>\n                            <div class=\"progress-ring-text\">\n                                <span class=\"progress-ring-percentage\" id=\"progressPercentage\">0%<\/span>\n                                <span class=\"progress-ring-label\">Mastered<\/span>\n                            <\/div>\n                        <\/div>\n                    <\/div>\n                    <div class=\"progress-stats-mini\">\n                        <div class=\"progress-stat-mini\">\n                            <div class=\"value correct\" id=\"totalCorrectProgress\">0<\/div>\n                            <div class=\"label\">Correct<\/div>\n                        <\/div>\n                        <div class=\"progress-stat-mini\">\n                            <div class=\"value incorrect\" id=\"totalWeakProgress\">0<\/div>\n                            <div class=\"label\">Weak Areas<\/div>\n                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n\n\n            <!-- Session Stats -->\n            <div class=\"quiz-card\">\n                <div class=\"quiz-card-header\">\n                    <h3><i class=\"fas fa-chart-pie\"><\/i> Session Stats<\/h3>\n                <\/div>\n                <div class=\"quiz-card-body\">\n                    <div class=\"stat-row\">\n                        <span class=\"stat-label\">Total Questions<\/span>\n                        <span class=\"stat-value\" id=\"totalQuestions\">0<\/span>\n                    <\/div>\n                    <div class=\"stat-row\">\n                        <span class=\"stat-label\">Attempted<\/span>\n                        <span class=\"stat-value\" id=\"attemptedCount\">0<\/span>\n                    <\/div>\n                    <div class=\"stat-row\">\n                        <span class=\"stat-label\">Correct<\/span>\n                        <span class=\"stat-value correct\" id=\"correctCount\">0<\/span>\n                    <\/div>\n                    <div class=\"stat-row\">\n                        <span class=\"stat-label\">Incorrect<\/span>\n                        <span class=\"stat-value incorrect\" id=\"incorrectCount\">0<\/span>\n                    <\/div>\n                <\/div>\n            <\/div>\n\n            <!-- Action Buttons -->\n            <div class=\"action-buttons\">\n                <button class=\"action-btn submit\" id=\"submitBtn\">\n                    <i class=\"fas fa-paper-plane\"><\/i>\n                    Submit & View Results\n                <\/button>\n                <button class=\"action-btn reset\" id=\"resetBtn\">\n                    <i class=\"fas fa-redo-alt\"><\/i>\n                    Reset Session\n                <\/button>\n            <\/div>\n        <\/aside>\n    <\/div>\n<\/div>\n\n<script>\n\/\/ ==========================================\n\/\/ QUIZ CONFIGURATION\n\/\/ ==========================================\nconst quizConfig = {\n    quizId: 'GFR-pyq-quiz',\n    topic: 'General Financial (GFR) Rules',\n    paper: 'Paper 2',\n    wpAjaxUrl: '\/wp-admin\/admin-ajax.php',\n    useWordPressSync: false,\n    masteryThreshold: 3,\n    weakThreshold: 1\n};\n\n\/\/ ==========================================\n\/\/ QUESTIONS DATA (Sample - add your full data)\n\/\/ ==========================================\nconst allQuestions = [\n    \/\/2009-11\n   \n  {\n    \"id\": 1,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"Finance Ministry may arrange to obtain a 'Vote on Account'\",\n    \"options\": [\n      \"to cover expenditure during the interim period till completion of the procedure for passing of the budget by the Parliament\",\n      \"to cover expenditure on a 'new service'\",\n      \"to facilitate the Parliament to deliberate and vote on the accounts of the government for the ensuing financial year\",\n      \"to document the voting in the Parliament on the accounts of the government for the ensuing financial year\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 55 Vote on Account.<\/b> If 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 'Vote on Account' to cover expenditure for a brief period in accordance with the provisions of Article 116 of the Constitution.<br>Funds made available under Vote on Account are not to be utilized for expenditure on a 'New Service'\"\n  },\n  {\n    \"id\": 2,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\n    \"question\": \"Which authority is to receive the external aid from the external funding agency in foreign currency or Indian rupees?\",\n    \"options\": [\n      \"Reserve Bank of India, Mumbai\",\n      \"Reserve Bank of India, New Delhi\",\n      \"Any branch of the Reserve Bank of India\",\n      \"State Bank of India\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 265 Currency of external aid.<\/b> The external aid shall flow from the Funding Agency in foreign currency or Indian Rupees and shall be received by the <b>Reserve Bank of India, Mumbai<\/b> 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.<br>The remittances shall be accounted as external loan\/Grant receipts in the Consolidated Fund of India\"\n  },\n  {\n    \"id\": 3,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\n    \"question\": \"What are the three parts of the government account?\",\n    \"options\": [\n      \"Consolidated Fund, Employees' Provident Fund and Pension fund\",\n      \"Consolidated Fund. Employees' Provident Fund and Contingency Fund\",\n      \"Consolidated Fund, Contingency Fund and Public Account\",\n      \"Consolidated Fund, Pension Fund and Contingency Fund\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 77: Main Divisions and structure of Accounts.<\/b> The accounts of Government shall be kept in three parts, <b>Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III).<\/b><br><br><b>Part-I \u2013 Consolidated Fund<\/b> is divided into two Divisions, namely, 'Revenue' and 'Capital' divisions. The Revenue Division comprises the following sections: 'Receipt Heads (Revenue Account)' dealing with the proceeds of taxation and other receipts classified as revenue and the section 'Expenditure Heads (Revenue Account)' dealing with the revenue expenditure met therefrom.<br><br>The Capital Division comprises three sections, viz., 'Receipt Heads (Capital Account)', 'Expenditure Heads (Capital Account)' and 'Public Debt, Loans and Advances, etc.'. These sections are in turn divided into sectors such as 'General Services', 'Social and Community Services', 'Economic Services', etc., under which specific functions or services are grouped corresponding to the sectors of classification and which are represented by Major Heads (comprising Sub-Major Heads wherever necessary).<br><br>In <b>Part-II \u2013 Contingency Fund<\/b> are recorded transactions connected with the Contingency Fund set up by the Government of India under Article 267 of the Constitution or Section 48 of Government of Union Territories Act, 1963. There shall be a single Major Head to record the transactions thereunder, which will be followed by Minor, Sub and\/or Detailed Heads.<br><br>In <b>Part-III \u2013 Public Account<\/b> transactions relating to debt (other than those included in Part-I), reserve funds, deposits, advances, suspense, remittances and cash balances shall be recorded.\"\n  },\n  {\n    \"id\": 4,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"The chief accounting authority of a Department\/Ministry for budget formulation and implementation is\",\n    \"options\": [\n      \"Financial Advisor of the Ministry\",\n      \"Secretary of the Ministry\/Department\",\n      \"Head of the Department\",\n      \"Head of Office\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 70: Duties and Responsibilities of the Chief Accounting Authority.<\/b> The <b>Secretary of a Ministry\/Department<\/b> who is the Chief Accounting Authority of the Ministry\/ Department shall: \u2014\"\n  },\n  {\n    \"id\": 5,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\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?\",\n    \"options\": [\n      \"Both Houses of the Parliament\",\n      \"Lok Sabha only\",\n      \"Rajya Sabha only\",\n      \"Joint Session of the Parliament\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 43 (1): Presentation of Budget to Parliament.<\/b> In accordance with the provisions of <b>Article 112 (1) of the Constitution<\/b>, the Finance Minister shall arrange to lay before <b>both the Houses of Parliament<\/b>, an Annual Financial Statement also known as the 'Budget' showing the estimated receipts and expenditure of the Central Government in respect of a financial year, before the commencement of that year.\"\n  },\n  {\n    \"id\": 6,\n    \"year\": \"2009-11\",\n    \"chapter\": \"ANNEXURE\/Appendices\",\n    \"question\": \"Which of the following does not comprise capital receipts?\",\n    \"options\": [\n      \"Disinvestment receipts\",\n      \"External debt\",\n      \"Repayment of loans and advances made by the Central Government\",\n      \"Central taxes, duties and cess administered by CBDT\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>APPENDIX\u2013 2 Capital Receipts.<\/b> These comprise:<br>(i) Internal debt (market loan, treasury bills, etc.);<br>(ii) External debt;<br>(iii) Repayment of loans and advances made by the Central Government;<br>(iv) Disinvestment Receipts;<br>(v) Other Liabilities.\"\n  },\n  {\n    \"id\": 7,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\n    \"question\": \"\\\"Contingency Fund\\\" means the Contingency Fund of India established under the Contingency Fund of India Act, 1950 in terms of\",\n    \"options\": [\n      \"Article 266(1) Of the Constitution of India\",\n      \"Article 266(2) of the Constitution of India\",\n      \"Article 267(1) of the Constitution of India\",\n      \"Rule 652 of the Treasury Rules\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 2 Definition:<\/b> \\\"Contingency Fund\\\" means the Contingency Fund of India established under the Contingency Fund of India Act, 1950, in terms of <b>Article 267 (1) of the Constitution<\/b>;\"\n  },\n  {\n    \"id\": 8,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\n    \"question\": \"'Reappropriation' is defined in the General Financial Rules as transfer of funds from\",\n    \"options\": [\n      \"'charged' to 'voted' in the demands for grants\",\n      \"'capital' to 'revenue\u201f in the demands for grants\",\n      \"'non-recurring' head of expenditure to 'recurring' head of expenditure\",\n      \"one primary unit of appropriation to another such unit\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 2 Definition:<\/b> \\\"Re-appropriation\\\" means the <b>transfer of funds from one primary unit of appropriation to another such unit<\/b>;\"\n  },\n  {\n    \"id\": 9,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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'?\",\n    \"options\": [\n      \"Above Rs. 4 lakhs\",\n      \"Above Rs. 1 lakh\",\n      \"Above Rs. 2 lakhs\",\n      \"Above Rs. 3 lakhs\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 218 Modes of Disposal.<\/b> (i) Surplus or obsolete or unserviceable goods of assessed residual value <b>above [Rupees Four Lakh]<\/b> should be disposed of by:<br>(a) obtaining bids through advertised tender or<br>(b) public auction.<br><br>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.<br><br>Ministries\/ Departments should, as far as possible prepare a list of such goods.<br><b>[Earlier it was Rs. 2.00 lakhs]<\/b>\"\n  },\n  {\n    \"id\": 10,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\n    \"question\": \"Which of the following is not a 'fixed asset' for which accounts are kept in the Form GFR 22?\",\n    \"options\": [\n      \"Library Book\",\n      \"Plant and Machinery\",\n      \"Equipment\",\n      \"Furniture and Fixture\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 209 (ii)<\/b> Separate accounts shall be kept for:<br>(a) <b>Fixed Assets<\/b> such as plant, machinery, equipment, furniture, fixtures etc. in the <b>Form GFR-22<\/b>.<br>(b) <b>Consumables<\/b> such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23.<br>(c) <b>Library books<\/b> in the <b>Form GFR 18<\/b><br>(d) <b>Assets of historical\/artistic value<\/b> held by museum\/government departments in the Form GFR-24.\"\n  },\n  {\n    \"id\": 11,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\n    \"question\": \"Which of the following is a loss not due to depreciation?\",\n    \"options\": [\n      \"Loss due to theft and fraud\",\n      \"Normal wear and tear\",\n      \"Negligence after purchase\",\n      \"Normal fluctuation of market prices\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 223 (2) Losses due to depreciation:<\/b> Losses due to depreciation shall be analysed, and recorded under following heads, as applicable :-<br>(i) normal fluctuation of market prices;<br>(ii) normal wear and tear;<br>(iii) lack of foresight in regulating purchases; and<br>(iv) negligence after purchase.<br><br><b>Rule 223 (3) Losses not due to depreciation:<\/b> Losses not due to depreciation shall be grouped under the following heads :-<br>(i) <b>losses due to theft or fraud;<\/b><br>(ii) losses due to neglect;<br>(iii) anticipated losses on account of obsolescence of stores or of excess purchases in requirements;<br>(iv) losses due to damage, and<br>(v) losses due to extra ordinary situations under 'Force Majeure' conditions like fire, flood, enemy action, etc.;\"\n  },\n  {\n    \"id\": 12,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\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\",\n    \"options\": [\n      \"Deputy Secretary to the Government of India\",\n      \"Director in the Ministry\",\n      \"Joint Secretary to the Government of India\",\n      \"Undersecretary to the Government of India\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>\\\"Head of the Department\\\"<\/b> means an authority or person <b>(not below the rank of a Deputy Secretary to the Government of India)<\/b>, 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;\"\n  },\n  {\n    \"id\": 13,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 5: WORKS\",\n    \"question\": \"A Review Committee consisting of representatives from Administrative Ministry, Internal Finance Wing, and Executing Agency is constituted to review projects costing above\",\n    \"options\": [\n      \"Rs. 200 crores\",\n      \"Rs. 100 crores\",\n      \"Rs. 150 crores\",\n      \"Rs. 50 crores\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"The Values of the options have been changed as per new updated GFR, 2027.<br><br><b>As per Rule 141 Review of Projects.<\/b> After a project costing <b>Rs. 100 crore or above<\/b> 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.<br><br>The Review Committee shall have the powers to accept variation within 10% of the approved estimates.<br><br>For works costing less than Rs. 100 crore, 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.<br><br><b>In GFR 2005, This limit was Rs. 10 crore.<\/b>\"\n  },\n  {\n    \"id\": 14,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"Which authority has powers to distribute the sanctioned budget grants authorized by the Parliament among the controlling and disbursing officers?\",\n    \"options\": [\n      \"Concerned Ministry or Authority on whose behalf the grants were passed\",\n      \"Ministry of Finance\",\n      \"Head of the Department\",\n      \"Head of Office\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 56 Communication and distribution of grants and appropriations.<\/b> After the Appropriation Bill relating to Budget is passed, the Ministry of Finance shall communicate the same to the <b>Ministries \/ Departments which, in turn, shall distribute the same to their subordinate formations<\/b>.<br><br>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.\"\n  },\n    \/\/2012-13\n    {\n    \"id\": 15,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"The estimates for expenditure for which vote of Lok Sabha is required, are in the form of\",\n    \"options\": [\n      \"Expenditure Estimates\",\n      \"Appropriation Account\",\n      \"Annual Financial Statement\",\n      \"Demand for Grants\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 51: (1) Demands for Grants.<\/b> The estimates for expenditure for which vote of Lok Sabha is required shall be in the form of <b>Demand for Grants<\/b>.\"\n  },\n  {\n    \"id\": 16,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"The responsibilities regarding financial management of a Ministry\/Department rest with\",\n    \"options\": [\n      \"Financial Advisor of the Ministry\/Department concerned\",\n      \"Controller General of Accounts, Ministry of Finance\",\n      \"Secretary of the Ministry\/Department as its Chief Accounting Authority\",\n      \"Chief Pay & Accounts Office of Ministry\/Department concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 70: Duties and Responsibilities of the Chief Accounting Authority.<\/b> The <b>Secretary of a Ministry\/Department<\/b> who is the Chief Accounting Authority of the Ministry\/ Department shall:<br><br>(i) be responsible and accountable for financial management of his Ministry or Department.<br>(ii) ensure that the public funds appropriated to the Ministry or Department are used for the purpose for which they were meant.<br>(iii) be responsible for the effective, efficient, economical and transparent use of the resources of the Ministry or Department in achieving the stated project objectives of that Ministry or Department, whilst complying with performance standards.<br>(iv) appear before the Committee on Public Accounts and any other Parliamentary Committee for examination.<br>(v) review and monitor regularly the performance of the programmes and projects assigned to his Ministry to determine whether stated objectives are achieved.<br>(vi) be responsible for preparation of expenditure and other statements relating to his Ministry or Department as required by regulations, guidelines or directives issued by Ministry of Finance.<br>(vii) shall ensure that his Ministry or Department maintains full and proper records of financial transactions and adopts systems and procedures that shall at all times afford internal controls.<br>(viii) shall ensure that his Ministry or Department follows Government the procurement procedure for execution of works, as well as for procurement of services and supplies, and implements it in a fair, equitable, transparent, competitive and cost-effective manner;<br>(ix) shall take effective and appropriate steps to ensure his Ministry or Department:<br>(a) collects all moneys due to the Government and<br>(b) avoids unauthorized, irregular and wasteful expenditure.\"\n  },\n  {\n    \"id\": 17,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"Consider the following statements in the context of registration of suppliers:<br>1. Performance and conduct of every registered supplier is to be watched by the concerned Ministry or Department.<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?\",\n    \"options\": [\n      \"1, 2 and 3\",\n      \"1 and 2 only\",\n      \"1 and 3 only\",\n      \"1 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"MCQ options are modified as per GFR, 2017.<br><br><b>Rule 150 Registration of Suppliers<\/b><br><br>(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. Registration of the supplier should be done following a fair, transparent and reasonable procedure and after giving due publicity. Such registered suppliers should be boarded on GeM as and when the item or service gets listed on GeM.]<br><br>(ii) Credentials, manufacturing capability, quality control systems, past performance, after-sales service, financial background etc. of the supplier(s) should be carefully verified before registration.<br><br>(iii) <b>The supplier(s) will be registered for a fixed period (between 1 to 3 years) depending on the nature of the goods.<\/b> At the end of this period, the registered supplier(s) willing to continue with registration are to apply afresh for renewal of registration. New supplier(s) may also be considered for registration at any time, provided they fulfill all the required conditions.<br><br>(iv) <b>Performance and conduct of every registered supplier is to be watched by the concerned Ministry or Department.<\/b> The registered supplier(s) are liable to be removed from the list of approved suppliers if they fail to abide by the terms and conditions of the registration or fail to supply the goods on time or supply substandard goods or make any false declaration to any Government agency or for any ground which, in the opinion of the Government, is not in public interest.<br><br>(v) [<b>The list of registered suppliers for the subject matter of procurement be exhibited on websites of the Procuring Entity\/ their e-Procurement portals.<\/b>]\"\n  },\n    \/\/2014\n     {\n    \"id\": 18,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\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:\",\n    \"options\": [\n      \"Comptroller and Auditor General\",\n      \"Competent Authority\",\n      \"Controlling Officer\",\n      \"Financial Advisor\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>\\\"Controlling Officer\\\"<\/b> 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.\"\n  },\n  {\n    \"id\": 19,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"The estimates for expenditure for which vote of Lok Sabha is required, is in the form of:\",\n    \"options\": [\n      \"Expenditure Estimates\",\n      \"Appropriation Account\",\n      \"Annual Financial Statement\",\n      \"Demand for Grants\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 51: (1) Demands for Grants.<\/b> The estimates for expenditure for which vote of Lok Sabha is required shall be in the form of <b>Demand for Grants<\/b>.\"\n  },\n  {\n    \"id\": 20,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"The responsibilities regarding financial management of a Ministry\/Department rest with:\",\n    \"options\": [\n      \"Financial Advisor of the Ministry\/Department concerned\",\n      \"Controller General of Accounts, Ministry of Finance\",\n      \"Secretary of the Ministry\/Department as its Chief Accounting Authority\",\n      \"Chief Pay & Accounts Office of the Ministry\/Department concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 70: Duties and Responsibilities of the Chief Accounting Authority.<\/b> The <b>Secretary of a Ministry\/Department<\/b> who is the Chief Accounting Authority of the Ministry\/ Department shall:<br><br>(i) be responsible and accountable for financial management of his Ministry or Department.<br>(ii) ensure that the public funds appropriated to the Ministry or Department are used for the purpose for which they were meant.<br>(iii) be responsible for the effective, efficient, economical and transparent use of the resources of the Ministry or Department in achieving the stated project objectives of that Ministry or Department, whilst complying with performance standards.<br>(iv) appear before the Committee on Public Accounts and any other Parliamentary Committee for examination.<br>(v) review and monitor regularly the performance of the programmes and projects assigned to his Ministry to determine whether stated objectives are achieved.<br>(vi) be responsible for preparation of expenditure and other statements relating to his Ministry or Department as required by regulations, guidelines or directives issued by Ministry of Finance.<br>(vii) shall ensure that his Ministry or Department maintains full and proper records of financial transactions and adopts systems and procedures that shall at all times afford internal controls.<br>(viii) shall ensure that his Ministry or Department follows Government the procurement procedure for execution of works, as well as for procurement of services and supplies, and implements it in a fair, equitable, transparent, competitive and cost-effective manner;<br>(ix) shall take effective and appropriate steps to ensure his Ministry or Department:<br>(a) collects all moneys due to the Government and<br>(b) avoids unauthorized, irregular and wasteful expenditure.\"\n  },\n  {\n    \"id\": 21,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"1, 2, and 3\",\n      \"1 and 2 only\",\n      \"1 and 3 only\",\n      \"1 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 150 Registration of Suppliers<\/b><br><br>(i) <b>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.<\/b> Registration of the supplier should be done following a fair, transparent and reasonable procedure and after giving due publicity. Such registered suppliers should be on GeM as and when the item or service gets listed on GeM.<br><br>(ii) Credentials, manufacturing capability, quality control systems, past performance, after-sales service, financial background etc. of the supplier(s) should be carefully verified before registration.<br><br>(iii) <b>The supplier(s) will be registered for a fixed period (between 1 to 3 years) depending on the nature of the goods.<\/b> At the end of this period, the registered supplier(s) willing to continue with registration are to apply afresh for renewal of registration. New supplier(s) may also be considered for registration at any time, provided they fulfill all the required conditions.<br><br>(iv) Performance and conduct of every registered supplier is to be watched by the concerned Ministry or Department. The registered supplier(s) are liable to be removed from the list of approved suppliers if they fail to abide by the terms and conditions of the registration or fail to supply the goods on time or supply substandard goods or make any false declaration to any Government agency or for any ground which, in the opinion of the Government, is not in public interest.<br><br>(v) <b>The list of registered suppliers for the subject matter of procurement be exhibited on websites of the Procuring Entity\/ their e-Procurement portals.<\/b>\"\n  },\n  {\n    \"id\": 22,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\n    \"question\": \"An officer has incurred more expenditure from public money than the occasion demanded, thereby not observing the:\",\n    \"options\": [\n      \"Delegation of Financial Powers Rules\",\n      \"Fundamental principles of Public Buying\",\n      \"Standards of Financial Propriety\",\n      \"General principles of Public Finance\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 21: Standards of financial propriety.<\/b> Every officer incurring or authorizing expenditure from public moneys should be guided by high standards of financial propriety. Every officer should also enforce financial order and strict economy and see that all relevant financial rules and regulations are observed, by his own office and by subordinate disbursing officers. Among the principles on which emphasis is generally laid are the following:-<br><br>(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 expenditure of his own money.<br>(ii) <b>The expenditure should not be prima facie more than the occasion demands.<\/b><br>(iii) No authority should exercise its powers of sanctioning expenditure to pass an order which will be directly or indirectly to its own advantage.<br>(iv) Expenditure from public moneys should not be incurred for the benefit of a particular person or a section of the people, unless \u2013<br>(a) a claim for the amount could be enforced in a Court of Law, or<br>(b) the expenditure is in pursuance of a recognized policy or custom.\"\n  },\n  {\n    \"id\": 23,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"Procurement of goods of estimated value of Rs. 50 lakhs and above should be done by resorting to:\",\n    \"options\": [\n      \"Limited tender enquiry\",\n      \"Advertised tender enquiry\",\n      \"Single tender enquiry\",\n      \"Purchase committee\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 161 Advertised Tender Enquiry<\/b><br><br>(i) Subject 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 <b>[Rs. 50 lakhs (Rupees Fifty Lakh) and above]<\/b>. Advertisement in such cases should be given on GeM as well as on GeM- Central Public Procurement Portal (GeMCPPP). An organisation having its own website should also publish all its advertised tender enquiries on the website.\"\n  },\n  {\n    \"id\": 24,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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?\",\n    \"options\": [\n      \"1 only\",\n      \"Both 1 and 2\",\n      \"2 only\",\n      \"Neither 1 nor 2\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 323 (1) Advances for Contingent and Miscellaneous purpose.<\/b> The 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:-<br><br>(i) The amount of expenditure being higher than the Permanent Advance available, cannot be met out of it.<br>(ii) <b>The purchase or other purpose cannot be managed under the normal procedures, envisaging post-procurement payment system.<\/b><br>(iii) The amount of advance should not be more than the power delegated to the Head of the Office for the purpose.<br>(iv) <b>The Head of the Office shall be responsible for timely recovery or adjustment of the advance.<\/b>\"\n  },\n  {\n    \"id\": 25,\n    \"year\": \"2014\",\n    \"chapter\": \"ANNEXURE\/Appendices\",\n    \"question\": \"Estimates of receipts of Central Taxes and Duties are prepared by:\",\n    \"options\": [\n      \"Central Board of Direct Taxes (CBDT) and Central Board of Excise and Customs\",\n      \"Budget Division\",\n      \"Controller of Accounts\",\n      \"Controller General of Accounts\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>APPENDIX\u2013 2<\/b><br><br>3(1) <b>Estimates 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.<\/b> Estimates of internal debt (market loans) receipts are framed by the Budget Division.<br><br>(2) Estimates of revenue receipts of the Union Territory Administrations will be furnished to the Ministry of Finance by the concerned Audit Officer \/ Accounts Officer wherever departmentalization of accounts has not taken place and by the Controller of Accounts of the Union Territory Administrations where departmentalization of accounts has been introduced.<br><br>(3) Estimates of receipts in all other cases will be prepared by Controller of Accounts of each Department after obtaining necessary data by the 30th November from the various organizations \/ field units and such scrutiny as may be necessary in the light of policy decisions and other post Budget developments.\"\n  },\n  {\n    \"id\": 26,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\n    \"question\": \"In which of the following cases, is a Government servant required to furnish security?\",\n    \"options\": [\n      \"Government servants entrusted with the custody of office furniture, stationery, and other articles required for office management\",\n      \"Drivers of Government Vehicles\",\n      \"Librarian and Library staff\",\n      \"Government servants who actually handle cash\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 306(1): Furnishing of security by Government servants handling cash.<\/b> Subject to any general or special instructions prescribed by Government in this behalf, <b>every Government servant, who actually handles cash or stores shall be required to furnish security<\/b>, for such amount and in such form as Central Government or an Administrator may prescribe according to circumstances and local conditions in each case, and to execute a security bond setting forth the conditions under which Government will hold the security and may ultimately refund or appropriate it.\"\n  },\n  {\n    \"id\": 27,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\n    \"question\": \"Powers to grant Government of India Guarantee vest with:\",\n    \"options\": [\n      \"Secretary of the Ministry\/Department concerned in consultation with the Financial Advisor\",\n      \"Ministry of Finance, Budget Division\",\n      \"Comptroller and Auditor General\",\n      \"Controller General of Accounts\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 275(3):<\/b> Powers to grant Government of India Guarantee, including those on external borrowings, vests with the <b>Budget Division, Department of Economic Affairs (DEA)<\/b>.\"\n  },\n  {\n    \"id\": 28,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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?\",\n    \"options\": [\n      \"1 only\",\n      \"2 only\",\n      \"Both 1 and 2\",\n      \"Neither 1 nor 2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 30 Lapse of Sanctions.<\/b> A 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 - <br>(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; <br>(ii)or when there is a specific provision in a sanction that the expenditure would be met from the Budget provision of a specified financial year, it shall lapse at the close of that financial year; <br>(iii)or 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) or the indent has been placed (in the case of Central Purchases) on the Central Purchase Organization 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. \"\n  },\n  {\n    \"id\": 29,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"The guidelines for preparation of budget estimates are issued from time to time by the:\",\n    \"options\": [\n      \"Ministry of Finance, Department of Economic Affairs, Budget Division\",\n      \"Ministry of Finance, Department of Expenditure\",\n      \"Ministry of Finance, Department of Revenue\",\n      \"Ministry of Finance, Controller General of Accounts\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 43 (4):<\/b> The <b>Ministry of Finance, Budget Division<\/b>, shall issue guidelines for preparation of budget estimates from time to time. All the Ministries\/Departments shall comply in full with these guidelines.\"\n  },\n  {\n    \"id\": 30,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\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:\",\n    \"options\": [\n      \"Consolidated Fund\",\n      \"Contingency Fund\",\n      \"Public Fund\",\n      \"None of the above\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 67(1): Advance from Contingency Fund.<\/b> When 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 <b>Contingency Fund<\/b> set up under Article 267(1) of the Constitution shall be obtained before incurring the expenditure.\"\n  },\n  {\n    \"id\": 31,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\n    \"question\": \"'Revenue' and 'Capital' are the two divisions of:\",\n    \"options\": [\n      \"Public Fund\",\n      \"Contingency Fund\",\n      \"Consolidated Fund\",\n      \"General Services\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 77: Main Divisions and structure of Accounts.<\/b> The accounts of Government shall be kept in three parts, Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III). <b>Part-I \u2013 Consolidated Fund is divided into two Divisions, namely, 'Revenue' and 'Capital' divisions.<\/b> The Revenue Division comprises the following sections:\"\n  },\n  {\n    \"id\": 32,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\n    \"question\": \"Physical verification of Fixed Assets should be carried out at least:\",\n    \"options\": [\n      \"Twice a year\",\n      \"Once in a year\",\n      \"Once in two years\",\n      \"Once in three years\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 213 (1) Physical verification of Fixed Assets.<\/b> The inventory for fixed assets shall ordinarily be maintained at site. <b>Fixed assets should be verified at least once in a year<\/b> and the outcome of the verification recorded in the corresponding register. Discrepancies, if any, shall be promptly investigated and brought to account.\"\n  },\n  {\n    \"id\": 33,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"Price variation clause can be provided in procurement contracts only where the delivery period extends beyond:\",\n    \"options\": [\n      \"08 months\",\n      \"12 months\",\n      \"18 months\",\n      \"24 months\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 225 General principles for contract.<\/b><br><br>(viii) (a) <b>Price Variation Clause can be provided only in long-term contracts, where the delivery period extends beyond 18 months.<\/b> 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.\"\n  },\n  {\n    \"id\": 34,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\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:\",\n    \"options\": [\n      \"Controlling Officer\",\n      \"Financial Adviser\",\n      \"Head of Department\",\n      \"Competent Authority\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>\\\"Controlling Officer\\\"<\/b> 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.\"\n  },\n  {\n    \"id\": 35,\n    \"year\": \"2014\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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.\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"3 and 4 only\",\n      \"1 and 4 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 29 of Procedure for communication of sanctions.<\/b><br><br>(xi) Copies of all sanctions or orders <b>other than the following types<\/b> should be endorsed to the Audit:<br><br>(a) <b>Sanctions relating to grant to advances to Central Government employees.<\/b><br>(b) <b>Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers.<\/b><br>(c) All sanctions relating to creation or continuation or abolition of posts.<br>(d) Sanctions for handing over charge and taking over charge, etc.<br>(e) Sanctions relating to payment or withdrawal of General Provident Fund advances to Government servants.<br>(f) Sanctions of contingent expenditure incurred under the powers of Head of Offices.<br>(g) Other sanctions of routine nature issued by Heads of Subordinate Officers (other than those issued by Ministries or Departments proper and under powers of a Head of Department).\"\n  },\n    \/\/2015\n    \n  {\n    \"id\": 36,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"The estimates for expenditure for which vote of Lok Sabha is required shall be in the form of:\",\n    \"options\": [\n      \"Annual Financial Statement\",\n      \"Budget\",\n      \"Revised Estimates\",\n      \"Demand for Grants\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 51: (1) Demands for Grants.<\/b> The estimates for expenditure for which vote of Lok Sabha is required shall be in the form of <b>Demand for Grants<\/b>.\"\n  },\n  {\n    \"id\": 37,\n    \"year\": \"2015\",\n    \"chapter\": \"ANNEXURE\/Appendices\",\n    \"question\": \"What is the retention period for the paid cheques returned by the Bank to the Audit\/Accounts Office?\",\n    \"options\": [\n      \"5 years\",\n      \"4 years\",\n      \"3 years\",\n      \"1 year\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"The counter foils of returned by the paid cheques should be preserved for the same period as prescribed for preservation of paid cheques, viz., <b>5 years<\/b>. However, in cases where the counter foils are required to be preserved in connection with settlement of some enquiry, etc., these should not be destroyed unless otherwise advised by the authorities conducting the enquiry.\"\n  },\n  {\n    \"id\": 38,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\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:\",\n    \"options\": [\n      \"Accounts Officer\",\n      \"Audit Officer\",\n      \"Controlling Officer\",\n      \"Disbursing Officer\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>\\\"Drawing and Disbursing Officer\\\"<\/b> 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;\"\n  },\n  {\n    \"id\": 39,\n    \"year\": \"2015\",\n    \"chapter\": \"ANNEXURE\/Appendices\",\n    \"question\": \"Which one of the following records can be destroyed?\",\n    \"options\": [\n      \"Service books of officials entitled to retirement (one year after issue of final pension\/gratuity payment order)\",\n      \"Leave account of the employees other than those entitled to retirement\/terminal benefits (three years after they have ceased to be in service)\",\n      \"Orders and sanctions of a permanent character, until revised\",\n      \"Records in respect of which an audit objection is outstanding\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"Please refer <b>APPENDIX - 9 [See Rule 320] DESTRUCTION OF OFFICE RECORDS CONNECTED WITH ACCOUNTS<\/b>\"\n  },\n  {\n    \"id\": 40,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\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:\",\n    \"options\": [\n      \"1, 2 and 3 only\",\n      \"3 and 4 only\",\n      \"1, 2 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 277 Guidelines for grant of Government of India Guarantee:<\/b> The following guidelines should be followed by the Ministries or Departments of the Government of India for recommending guarantee or counter guarantee:-<br><br>(i) A proposal for guarantee by Government must be justified in public interest such as in the case of borrowings by central public sector institutions for approved development purposes or borrowings by central public sector undertakings from Banks for working capital and other purposes.<br><br>(ii) The Administrative Ministry\/ Department or the credit Divisions of Department of Economic Affairs shall examine the proposal in consultation with the Financial Adviser in the same manner as a proposal for loan. While examining the proposal the following considerations shall be kept in view:-<br><br>(a) <b>Public interest which the guarantee is expected to serve.<\/b><br>(b) <b>Credit worthiness of the borrower<\/b> to ensure that no undue risk is involved.<br>(c) Terms of the borrowing shall take into account the yields as applicable on Government paper of similar maturity.<br>(d) <b>The conditions prescribed in the guarantee order\/agreement<\/b> in order to ensure continued credit worthiness of the borrower.\"\n  },\n  {\n    \"id\": 41,\n    \"year\": \"2015\",\n    \"chapter\": \"ANNEXURE\/Appendices\",\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:\",\n    \"options\": [\n      \"1, 2 and 3 only\",\n      \"3 and 4 only\",\n      \"1, 2 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Capital Receipts.<\/b> These comprise:<br>(i) <b>Internal debt<\/b> (market loan, treasury bills, etc.);<br>(ii) <b>External debt<\/b>;<br>(iii) <b>Repayment of loans and advances made by the Central Government<\/b>;<br>(iv) Disinvestment Receipts;<br>(v) Other Liabilities.\"\n  },\n  {\n    \"id\": 42,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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:\",\n    \"options\": [\n      \"1 year\",\n      \"2 years\",\n      \"3 years\",\n      \"4 years\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 215 Physical verification of Library books.<\/b><br><br>(i) Complete 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. <b>Sample physical verification at intervals of not more than three years should be done in case of libraries having more than fifty thousand volumes.<\/b> In case such verification reveals unusual or unreasonable shortages, complete verification shall be done.\"\n  },\n  {\n    \"id\": 43,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\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:\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\",\n      \"2 and 3 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 231 (2)<\/b> Before 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:-<br><br>(i) <b>abide by the conditions of the Grants-in-aid by the target dates<\/b>, if any, specified therein; and<br>(ii) <b>not to divert the Grants<\/b> or entrust execution of the scheme or work concerned to another Institution(s) or Organization(s); and<br>(iii) <b>abide by any other conditions specified in the agreement governing the Grants-in-aid.<\/b><br>(iv) In the event of the Grantee failing to comply with the conditions or committing breach of the conditions of the Bond, the signatories to the Bond shall be jointly and severally liable to refund to the President of India, the whole or a part amount of the Grant with interest at ten percent per annum thereon or the sum specified under the Bond. The stamp duty for this Bond shall be borne by the Government.\"\n  },\n  \n  {\n    \"id\": 45,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"The term 'goods' used for procurement of goods and services by a Ministry\/Department excludes:\",\n    \"options\": [\n      \"Livestock\",\n      \"Industrial plant\",\n      \"Books\",\n      \"Raw materials\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 143 Definition of Goods.<\/b> The term goods 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 <b>but excludes books, publications, periodicals, etc. for a library.<\/b> The term goods; also includes works and services which are incidental or consequential to the supply of such goods, such as, transportation, insurance, installation, commissioning, training and maintenance.\"\n  },\n  {\n    \"id\": 46,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"One crore\",\n      \"Seventy-five lakhs\",\n      \"Fifty lakhs\",\n      \"Twenty-five lakhs\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 183 Identification of likely sources.<\/b><br><br>(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 from other Ministries or Departments or Organisations involved in similar activities, Chambers of Commerce & Industry, Association of consultancy firms etc.<br><br>(ii) <b>Where the estimated cost of the consulting services is above [Rupees Fifty lakhs]<\/b>, in addition to (i) above, <b>an enquiry for seeking 'Expression of Interest' from consultants should be published<\/b> on [GeM as well as on GeM- Central Public Procurement Portal (CPPP)]. An organisation having its own website should also publish all its advertised tender enquiries on the website. Enquiry for seeking Expression of Interest should include in brief, the broad scope of work or service, inputs to be provided by the Ministry or Department, eligibility and the prequalification criteria to be met by the consultant(s) and consultant's past experience in similar work or service. The consultants may also be asked to send their comments on the objectives and scope of the work or service projected in the enquiry. Adequate time should be allowed for getting responses from interested consultants\"\n  },\n  {\n    \"id\": 47,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 5: WORKS\",\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?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"1 and 3 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 136 (1)<\/b> No works shall be commenced or liability incurred in connection with it until:<br><br>(i) <b>Administrative approval has been obtained<\/b> from the appropriate authority in each case.<br>(ii) <b>Sanction to incur expenditure has been obtained<\/b> from the competent authority.<br>(iii) A properly detailed design has been sanctioned; while designing the projects etc, principles of Life Cycle cost may also be considered.<br>(iv) Estimates detailed containing specifications the and quantities of various items have been prepared on the basis of the Schedule of Rates maintained by CPWD or other Public Works Organisations and sanctioned.<br>(v) <b>Funds to cover the charge during the year have been provided<\/b> by competent authority.<br>(vi) Tenders invited and processed in accordance with rules.<br>(vii) a Work Order issued.\"\n  },\n  {\n    \"id\": 48,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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?\",\n    \"options\": [\n      \"First copy shall be retained by the Head of the Office and the second copy should be given to the Government servant\",\n      \"First copy shall be given to the Government servant and the second copy should be kept with the Head of the Office\",\n      \"Both the first and the second copies shall be retained by the Head of the Office\",\n      \"Both the first and the second copies should be given to the Government servant\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 288 (2)<\/b> The service book of a government servant shall be maintained in duplicate. <b>First copy shall be retained and maintained by the Head of the Office and the second copy should be given to the government servant<\/b> for safe custody as indicated below:-<br><br>(i) To the existing employees - within six months of the date on which these rules become effective, if not already given.<br>(ii) To new appointees - within one month of the date of appointment.\"\n  },\n  {\n    \"id\": 49,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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?\",\n    \"options\": [\n      \"12 months\",\n      \"10 months\",\n      \"6 months\",\n      \"8 months\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 308: Retention of Security.<\/b> A security deposit taken from Government servant shall be retained for <b>at least six months<\/b> 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.\"\n  },\n  {\n    \"id\": 50,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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:\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"3 and 4 only\",\n      \"1 and 4 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 306(1): Furnishing of security by Government servants handling cash.<\/b> Subject to any general or special instructions prescribed by Government in this behalf, <b>every Government servant, who actually handles cash or stores shall be required to furnish security<\/b>, for such amount and in such form as Central Government or an Administrator may prescribe according to circumstances and local conditions in each case, and to execute a security bond setting forth the conditions under which Government will hold the security and may ultimately refund or appropriate it.\"\n  },\n  {\n    \"id\": 51,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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?\",\n    \"options\": [\n      \"Administrator or Head of the Department concerned\",\n      \"Accounts Officer of the Department concerned\",\n      \"Controlling Officer\",\n      \"Financial Advisor\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 15 (1) Rents of buildings and lands.<\/b> When the maintenance of any rentable building is entrusted to a civil department, other than the Central Public Works Department, the <b>Administrator or the Head of the Department concerned shall be responsible for the due recovery of the rent thereof.<\/b>\"\n  },\n  {\n    \"id\": 52,\n    \"year\": \"2015\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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?\",\n    \"options\": [\n      \"1 only\",\n      \"2 only\",\n      \"3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 29: Procedure for communication of sanctions.<\/b> All financial sanctions and orders issued by a competent authority shall be communicated to the <b>Audit Officer and the Accounts Officer<\/b>.\"\n  },\n\n    \/\/2016-17\n    \n  {\n    \"id\": 53,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\n    \"question\": \"Which one of the following can be categorized as losses not due to depreciation?\",\n    \"options\": [\n      \"Normal wear and tear of goods\",\n      \"Normal fluctuation of market prices\",\n      \"Lack of foresight in regulating purchases\",\n      \"Loss due to damage and neglect\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 223 (3) Losses not due to depreciation:<\/b> Losses not due to depreciation shall be grouped under the following heads:-<br><br>(i) Losses due to theft or fraud;<br>(ii) <b>Losses due to neglect;<\/b><br>(iii) Anticipated losses on account of obsolescence of stores or of excess purchases in requirements;<br>(iv) <b>Losses due to damage<\/b>, and<br>(v) Losses due to extra ordinary situations under 'Force Majeure' conditions like fire, flood, enemy action, etc.;\"\n  },\n  {\n    \"id\": 54,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"1 only\",\n      \"2 only\",\n      \"Both 1 and 2\",\n      \"Neither 1 nor 2\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 225 General principles for contract.<\/b><br><br>(viii) (a) Price Variation Clause can be provided only in long-term contracts, <b>where the delivery period extends beyond 18 months<\/b>. In short-term contracts firm and fixed prices should be provided for. <b>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<\/b>, to enable variations being calculated with reference to the price levels prevailing in that month and year.\"\n  },\n  {\n    \"id\": 55,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\n    \"question\": \"A physical verification of all the consumable goods and materials should be undertaken at least once in:\",\n    \"options\": [\n      \"A year\",\n      \"Two years\",\n      \"Three years\",\n      \"Five years\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 213 (2) Verification of Consumables:<\/b> A physical verification of all the consumable goods and materials should be undertaken <b>at least once in a year<\/b> and discrepancies, if any, should be recorded in the stock register for appropriate action by the competent authority.\"\n  },\n  {\n    \"id\": 56,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\n    \"question\": \"The financial powers of the Government of India which have not been delegated to a subordinate authority, shall vest in:\",\n    \"options\": [\n      \"The Comptroller and Auditor General\",\n      \"The Finance Ministry\",\n      \"The Controller General of Accounts\",\n      \"Head of the Department\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 23: Delegation of Financial Powers.<\/b> The financial powers of the Government have been delegated to various subordinate authorities vide Delegation of Financial Powers Rules as amended from time to time. <b>The financial powers of the Government, which have not been delegated to a subordinate authority, shall vest in the Finance Ministry.<\/b>\"\n  },\n  {\n    \"id\": 57,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\n    \"question\": \"Transfer of funds from one primary unit of appropriation to another such unit is called:\",\n    \"options\": [\n      \"Allotment\",\n      \"Modification\",\n      \"Appropriation\",\n      \"Reappropriation\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>\\\"Re-appropriation\\\"<\/b> means the <b>transfer of funds from one primary unit of appropriation to another such unit<\/b>;\"\n  },\n  {\n    \"id\": 58,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\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:\",\n    \"options\": [\n      \"Controller General of Accounts\",\n      \"Chief Economic Advisor, Ministry of Finance\",\n      \"Comptroller and Auditor General of India\",\n      \"Reserve Bank of India\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 71 Preparation and presentation of Accounts.<\/b> Accounts of the Union Government shall be prepared every year showing the receipts and disbursements for the year, surplus or deficit generated during the year and changes in Government liabilities and assets. The accounts shall be prepared by <b>Controller General of Accounts<\/b>, certified by the Comptroller and Auditor General of India and along with the report of the Comptroller and Auditor General of India on these accounts, shall be submitted to the President of India, preferably within six months of close of the Financial Year, who shall cause them to be laid before each House of Parliament.\"\n  },\n  {\n    \"id\": 59,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"Goods can be purchased without quotations up to the value of:\",\n    \"options\": [\n      \"Rs. 10,000\",\n      \"Rs. 15,000\",\n      \"Rs. 20,000\",\n      \"Rs. 50,000\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 154 Purchase of goods without quotation<\/b> [In case a certain item is not available on GeM portal], Purchase of goods upto the value of <b>[Rs. 50,000 (Rupees fifty thousand) only]<\/b> 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. \\\"I 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.\\\"\"\n  },\n  {\n    \"id\": 60,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\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:\",\n    \"options\": [\n      \"Secretary (Expenditure), Ministry of Finance\",\n      \"Comptroller and Auditor General of India\",\n      \"The Controller General of Accounts\",\n      \"Secretary, Department of Economic Affairs\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 72: Form of Accounts.<\/b> By virtue of the provisions of Article 150 of the Constitution, the Accounts of the Union Government shall be kept in such form as the President may, on the advice of the Comptroller and Auditor General of India, prescribe. <b>The Controller General of Accounts<\/b> in the Ministry of Finance (Department of Expenditure) is responsible for prescribing the form of accounts of the Union and States, and 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.\"\n  },\n  {\n    \"id\": 61,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\n    \"question\": \"In the context of the standards of financial propriety, which of the following statements is incorrect?\",\n    \"options\": [\n      \"Every officer is expected to exercise vigilance as if public money was their own\",\n      \"Expenditure should never exceed what is needed\",\n      \"Authorities should never sanction expenses that benefit them\",\n      \"Contracts should only be made when the expenditure benefits the contracting authority directly\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 21 Standards of financial propriety.<\/b> Every officer incurring or authorizing expenditure from public moneys should be guided by high standards of financial propriety. Every officer should also enforce financial order and strict economy and see that all relevant financial rules and regulations are observed, by his own office and by subordinate disbursing officers. Among the principles on which emphasis is generally laid are the following:-<br><br>(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 expenditure of his own money.<br>(ii) The expenditure should not be prima facie more than the occasion demands.<br>(iii) No authority should exercise its powers of sanctioning expenditure to pass an order which will be directly or indirectly to its own advantage.<br>(iv) Expenditure from public moneys should not be incurred for the benefit of a particular person or a section of the people, unless \u2013<br>(a) a claim for the amount could be enforced in a Court of Law, or<br>(b) the expenditure is in pursuance of a recognized policy or custom.\"\n  },\n  {\n    \"id\": 62,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\n    \"question\": \"Which one of the following represents the correct categorization of the accounts of the Government?\",\n    \"options\": [\n      \"Revenue, Capital and Contingency Fund\",\n      \"Public Fund, Reserve Fund and Deposits\",\n      \"Consolidated Fund, Contingency Fund and Public Account\",\n      \"Revenue, Capital and Consolidated Fund\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 77: Main Divisions and structure of Accounts.<\/b> The accounts of Government shall be kept in three parts, <b>Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III)<\/b>. Part-I \u2013 Consolidated Fund is divided into two Divisions, namely, 'Revenue' and 'Capital' divisions. The Revenue Division comprises the following sections: 'Receipt Heads (Revenue Account)' dealing with the proceeds of taxation and other receipts classified as revenue and the section 'Expenditure Heads (Revenue Account)' dealing with the revenue expenditure met therefrom.\"\n  },\n  \n    \/\/2018\n    \n  {\n    \"id\": 64,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\n    \"question\": \"Chief Accounting Authority of a Ministry\/Department is:\",\n    \"options\": [\n      \"Controller General of Accounts of India\",\n      \"Comptroller and Auditor General\",\n      \"Secretary of the Ministry\/Department concerned\",\n      \"Secretary (Expenditure)\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 70 Duties and Responsibilities of the Chief Accounting Authority.<\/b> The <b>Secretary of a Ministry\/Department<\/b> who is the Chief Accounting Authority of the Ministry\/ Department\"\n  },\n  {\n    \"id\": 65,\n    \"year\": \"2018\",\n    \"chapter\": \"GeM\",\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:\",\n    \"options\": [\n      \"1 only\",\n      \"1 and 2 only\",\n      \"3 and 4 only\",\n      \"1, 2, 3, and 4\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"Secondary Users on the GeM platform handle operational procurement tasks but <b>do not register the organization<\/b>. Registering the organization is the responsibility of the Primary User (typically the Head of Department), who creates divisions and assigns roles to Secondary Users.<br><br><b>Secondary User Roles<\/b><br>Secondary Users perform these key functions:<br>\u2022 Placement of contracts (as Buyers).<br>\u2022 Receipt of stores (as Consignees).<br>\u2022 Payments to sellers (as DDO\/Paying Authority)\"\n  },\n  {\n    \"id\": 66,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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:\",\n    \"options\": [\n      \"Rs.4 lakhs\",\n      \"Rs. 5 lakhs\",\n      \"Rs. 10 lakhs\",\n      \"Rs. 15 lakhs\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 218 Modes of Disposal.<\/b><br><br>(i) Surplus or obsolete or unserviceable goods of assessed residual value <b>above [Rupees Four Lakh]<\/b> should be disposed of by:<br>(a) obtaining bids through advertised tender or<br>(b) public auction.<br><br>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.\"\n  },\n  {\n    \"id\": 67,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"1, 2 and 3\",\n      \"1 and 3 only\",\n      \"2 and 3 only\",\n      \"1 and 2 only\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 177 \\\"Consulting Service<\/b> means any subject matter of procurement (which as distinguished from 'Non-Consultancy Services' primarily involves non-physical project-specific, intellectual and procedural processes where outcomes\/ deliverables would vary from one consultant to another), other than goods or works, except those incidental or consequential to the service, and includes professional, intellectual, training and advisory services or any other service classified or declared as such by a procuring entity but does not include direct engagement of a retired Government servant.<br><br><b>Note:<\/b> These Services typically involve providing expert or strategic advice e.g., consultants, policy communications Advisory and management consultants, consultants, project related Consulting Services which include, feasibility studies, project management, engineering services, <b>finance, accounting and taxation services, training and development<\/b> etc.\"\n  },\n  {\n    \"id\": 68,\n    \"year\": \"2018\",\n    \"chapter\": \"GeM\",\n    \"question\": \"The responsibility to develop, manage and maintain the GeM platform vests with the:\",\n    \"options\": [\n      \"Finance Commission of India\",\n      \"Ministry of Finance\",\n      \"Government e-Marketplace Special Purpose Vehicle (GeM SPV)\",\n      \"NITI Aayog\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"The responsibility to develop, manage, and maintain the Government e-Marketplace (GeM) platform vests with the <b>GeM Special Purpose Vehicle (GeM SPV)<\/b>.\"\n  },\n  {\n    \"id\": 69,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"2, 3 and 4 only\",\n      \"1 and 3 only\",\n      \"3 and 4 only\",\n      \"1 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 173 Transparency, competition, fairness and elimination of arbitrariness in the procurement process<\/b><br><br>(xix) Rejection of all Bids is justified when<br>a. effective competition is lacking.<br>b. <b>all Bids and Proposals are not substantially responsive to the requirements of the Procurement Documents.<\/b><br>c. <b>the Bids'\/Proposals' prices are substantially higher that the updated cost estimate or available budget;<\/b> or<br>d. <b>none of the technical Proposals meets the minimum technical qualifying score.<\/b>\"\n  },\n  {\n    \"id\": 70,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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?\",\n    \"options\": [\n      \"Secretary of the Administrative Ministry concerned\",\n      \"Comptroller and Auditor General of India\",\n      \"Controller General of Accounts\",\n      \"Financial Advisor of the Ministry concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 33 (7)<\/b> All cases involving loss of Government money arising from erroneous or irregular issue of cheques or irregular accounting of receipts will be reported to the <b>Controller General of Accounts<\/b> 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.\"\n  },\n  {\n    \"id\": 71,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\n    \"question\": \"Which one of the following is the countersigning authority for Annual Accounts of the Government of India called Finance Accounts?\",\n    \"options\": [\n      \"Finance Secretary\",\n      \"Comptroller and Auditor General of India\",\n      \"Controller General of Accounts\",\n      \"Secretary (Expenditure), Ministry of Finance\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 89 Finance Accounts.<\/b> Annual 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 <b>countersigned by the Secretary (Expenditure), Ministry of Finance<\/b>.\"\n  },\n  {\n    \"id\": 72,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\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?\",\n    \"options\": [\n      \"1, 2, 3 and 4\",\n      \"1, 2 and 3 only\",\n      \"1, 3 and 4 only\",\n      \"1 and 3 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 47 User Charges.<\/b> 'User Charges' is an important component of the non-tax revenues. Each Ministry\/Department may undertake an exercise to identify the 'user charges' levied by it and <b>publish the same on its website<\/b>.<br><br>(i) <b>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.<\/b> Any deviation from these principles shall be specifically recorded with <b>reasons justifying the setting of user charges lower than the cost recovery norms<\/b>, if any.<br>(ii) The rates of user charges should be linked with appropriate price indices and reviewed <b>at least every three years<\/b>.<br>(iii) In order to enable ease of revision of user charges, the rate of user charges shall be fixed, wherever possible through Rules or executive orders and not through a statute.\"\n  },\n  {\n    \"id\": 73,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\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?\",\n    \"options\": [\n      \"Rs. 10,000\",\n      \"Rs. 20,000\",\n      \"Rs. 25,000\",\n      \"Rs. 15,000\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 111 Petty and isolated claims for services rendered not to be preferred.<\/b> The 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 <b>not exceeding Rupees ten thousand<\/b> against one another\"\n  },\n  {\n    \"id\": 74,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 5: WORKS\",\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 Rs. 60 lakhs after following due procedure.<br>2. No work shall be undertaken before the 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 Rs. 25 lakhs to Rs. 40 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:\",\n    \"options\": [\n      \"1, 2, 3 and 4\",\n      \"1, 3 and 4 only\",\n      \"2 and 4 only\",\n      \"1 and 4 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 133 (1)<\/b> A 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.<br><br><b>Rule 136 (1)<\/b> <b>No works shall be commenced or liability incurred in connection with it until:<\/b><br>(i) <b>administrative approval has been obtained<\/b> from the appropriate authority in each case.<br>(ii) <b>sanction to incur expenditure has been obtained<\/b> from the competent authority.<br><br><b>Rule 139 Procedure for Execution of Works.<\/b><br>(ii) <b>preparation of detailed design and estimates shall precede any sanction for works;<\/b><br>(iv) Open tenders will be called for works costing <b>[Rs. Ten lakh to Rs. Sixty lakh]<\/b>\"\n  },\n  {\n    \"id\": 75,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"1, 2, 3 and 4\",\n      \"1, 3 and 4 only\",\n      \"1, 2 and 3 only\",\n      \"1, 2 and 4 only\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 151 Debarment from bidding.<\/b><br><br>(i) A bidder shall be debarred if he has been convicted of an offence\u2014<br>(a) under the Prevention of Corruption Act, 1988; or<br>(b) the Indian Penal Code or any other law for the time being in force, for causing any loss of life or property or causing a threat to public health as part of execution of a public procurement contract.<br><br>(ii) A bidder debarred under sub-section (i) or any successor of the bidder shall not be eligible to participate in a procurement process of any procuring entity for a period not exceeding three years commencing from the date of debarment. Department of Expenditure (DoE) will maintain such list which will also be displayed on the Central Public Procurement Portal.<br><br>(iii) A procuring entity may debar a bidder or any of its successors, from participating in any procurement process undertaken by it, for a period not exceeding two years, if it determines that the bidder has breached the code of integrity. The Ministry\/Department will maintain such list which will also be displayed on their website.<br><br>(iv) The bidder shall not be debarred unless such bidder has been given a reasonable opportunity to represent against such debarment\"\n  },\n  {\n    \"id\": 76,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"Secretary of the Ministry\/Department concerned with the concurrence of the Financial Advisor\",\n      \"Secretary of the Ministry\/Department concerned without the concurrence of the Financial Advisor\",\n      \"Secretary (Expenditure), Ministry of Finance\",\n      \"Minister of the Ministry\/Department concerned\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 159 E-Publishing<\/b><br><br>(i) It is mandatory for all Ministries\/ Departments of the Central Government, their attached and Subordinate Offices and Autonomous \/Statutory Bodies to publish their tender enquiries, corrigenda thereon and details of bid awards on the Central Public Procurement Portal (CPPP).<br><br>(ii) Individual cases where confidentiality is required, for reasons of national security, would be exempted from the mandatory e-publishing requirement. <b>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.<\/b> In the case of Autonomous Bodies and Statutory Bodies' approval of the Head of the Body with the concurrence of the Head of the Finance should be obtained in each such case. Statistical information on the number of cases in which exemption was granted and the value of the concerned contract should be intimated on a Quarterly basis to the Ministry of Finance, Department of Expenditure.\"\n  },\n  {\n    \"id\": 77,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"4 only\",\n      \"2 and 3 only\",\n      \"2 only\",\n      \"3 only\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 172 (1) Advance payment to supplier<\/b> Ordinarily, payments for services rendered or supplies made should be released only after the services have been rendered or supplies made. However, it may become necessary to make advance payments for example in the following types of cases:<br><br>(i) Advance payment demanded by firms holding maintenance contracts for servicing of Airconditioners, computers, other costly equipment, etc.<br>(ii) Advance payment demanded by firms against fabrication contracts, turn-key contracts etc.<br><br>Such advance payments should not exceed the following limits:<br>(a) <b>Thirty per cent. of the contract value to private firms;<\/b><br>(b) Forty per cent. of the contract value to a State or Central Government agency or a Public Sector Undertaking; or<br>(c) <b>in case of maintenance contract, the amount should not exceed the amount payable for six months under the contract.<\/b><br><br><b>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.<\/b>\"\n  },\n  {\n    \"id\": 78,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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:\",\n    \"options\": [\n      \"2 and 4 only\",\n      \"2 and 3 only\",\n      \"4 only\",\n      \"1 and 3 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 213 (1) Physical verification of Fixed Assets.<\/b> The inventory for fixed assets shall ordinarily be maintained at site. <b>Fixed assets should be verified at least once in a year<\/b> and the outcome of the verification recorded in the corresponding register. Discrepancies, if any, shall be promptly investigated and brought to account.<br><br><b>Rule 213 (2) Verification of Consumables:<\/b> A physical verification of all the consumable goods and materials should be undertaken <b>at least once in a year<\/b> and discrepancies, if any, should be recorded in the stock register for appropriate action by the competent authority.<br><br><b>Rule 215 Physical verification of Library books.<\/b><br>(i) <b>Complete 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.<\/b> 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.\"\n  },\n  {\n    \"id\": 79,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"1, 2, 3 and 4\",\n      \"1, 3 and 4 only\",\n      \"2, 3 and 4 only\",\n      \"1, 2 and 4 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 170 Bid Security<\/b><br><br>(i) To safeguard against a bidder's 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) as defined in MSE Procurement Policy issued by Department of Micro, Small and Medium Enterprises (MSME) or are registered with the Central Purchase Organisation or the concerned Ministry or Department [or Startups as recognized by Department for Promotion of Industry and Internal Trade (DPIIT)]. The bidders should be asked to furnish bid security along with their bids. Amount of bid security should ordinarily range between two percent to five percent of the estimated value of the goods to be procured. The amount of bid security should be determined accordingly by the Ministry or Department and indicated in the bidding documents. <b>The bid security may be accepted in the form of [Insurance Surety Bonds] Account Payee Demand Draft, Fixed Deposit Receipt, Banker's Cheque or Bank Guarantee [including eBank Guarantee]<\/b> from any of the Commercial Banks or payment online in an acceptable form, safeguarding the purchaser's interest in all respects. The bid security is normally to remain valid for a period of forty-five days beyond the final bid validity period.\"\n  },\n  {\n    \"id\": 80,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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:\",\n    \"options\": [\n      \"1 only\",\n      \"2 and 4 only\",\n      \"3 and 4 only\",\n      \"2 only\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 227A Arbitration Awards<\/b><br><br>(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, <b>75% of the arbitral award<\/b> (which may include interest up to date of the award) <b>shall be paid by the Ministry\/ Department to the contractor\/ concessionaire against a Bank Guarantee (BG).<\/b><br><br>(ii) <b>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.<\/b> The payment may be made into a designated Escrow Account with the stipulation that the proceeds will be used first, for payment of lenders' dues, second, for completion of the project and then for completion of other projects of the same Ministry\/ Department as mutually agreed\/ decided. Any balance remaining in the escrow account subsequent to settlement of lenders' dues and completion of projects of the Ministry\/ Department may be allowed to be used by the contractor\/ concessionaire with the prior approval of the lead banker and the Ministry\/ Department. If eligible and contractual otherwise subject to provisions, retention money and other amounts withheld may also be released against BG.\"\n  },\n  {\n    \"id\": 81,\n    \"year\": \"2018\",\n        \"chapter\": \"Manual of Procurement\",\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:\",\n    \"options\": [\n      \"1, 2, 3 and 4\",\n      \"1, 3 and 4 only\",\n      \"1 and 4 only\",\n      \"1, 2 and 3 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"GFR 2017 provide three methods for selection\/evaluation of consultancy proposals viz. <b>Quality and Cost Based Selection (QCBS), Least Cost System (LCS) and Single Source Selection (SSS)<\/b>. The <b>Fixed Budget based Selection (FBS)<\/b> method is now also allowed for selection of consultants.\"\n  },\n  {\n    \"id\": 82,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"80%\",\n      \"50%\",\n      \"30%\",\n      \"20%\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 192 Quality and Cost Based Selection<\/b><br><br>(iv) The weight age of the technical parameters i.e. non-financial parameters in no case should exceed <b>80 percent<\/b>.\"\n  },\n  {\n    \"id\": 83,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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:\",\n    \"options\": [\n      \"1 only\",\n      \"1 and 3 only\",\n      \"3 only\",\n      \"1 and 2 only\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>TRANSFER OF LAND AND BUILDINGS<\/b><br><br><b>Rule 309<\/b> Save as otherwise provided in any law, rule or order relating to the transfer of Government land, no land belonging to the Government or any of its bodies, including autonomous bodies, PSUs, etc. shall be sold without previous sanction of the Government.<br><br><b>Rule 310 (1)Transfer of Land.<\/b> Transfer of land from a Union Territory to a Central Government Department (i.e. Ministry or Department of the Union Government including Defence, Railways, and Posts and Telegraphs) or vice versa shall be on 'no profit no loss' basis.<br><br><b>Rule 310 (2)<\/b> <b>Transfer of land from one Department of the Government (as defined in Rule 309) to another shall be on 'no profit no loss' basis.<\/b> 'No profit no loss' as indicated at rules 310(1) and 310(2) above does not necessarily mean transfer being effected with 'zero cost'. Transfer can be on the basis of mutually agreeable terms and conditions or in exchange for equal value land or payment of value of land or cost of acquisition.<br><br><b>Rule 310 (3)<\/b> Transfer of buildings and superstructures on land shall be treated similar to transfer of land. <b>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.<\/b> Valuation for this purpose shall be obtained from the Central Public Works Department at the time of transfer.\"\n  },\n  {\n    \"id\": 84,\n    \"year\": \"2018\",\n    \"chapter\": \"ANNEXURE\/Appendices\",\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:\",\n    \"options\": [\n      \"1, 2, 3 and 4\",\n      \"1, 2 and 3 only\",\n      \"2, 3 and 4 only\",\n      \"1, 3 and 4 only\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>APPENDIX \u2013 4<\/b><br><br>3(A) Main Demands for Grants:<br><br>(i)<br>(a) <b>The objectives of the concerned Ministry \/ Department<\/b>, how the programmes undertaken or contemplated contribute towards attainment of such objectives and the agencies entrusted with the execution of such programmes;<br>(b) <b>Details of important provisions included in Demands for Grants with particular emphasis on Scheme provisions and new items of expenditure;<\/b><br>(c) Cogent reasons for significant variations between the Budget Estimates and Revised Estimates for the current year and between the Revised Estimates, for the current year and the Budget Estimates for the ensuing year;<br>(d) <b>Provisions for subsidy in lieu of interest on loans by the Government<\/b> or token provisions for concessional rate of interest along with number of likely cases involved and financial implications, if determinable; and<br>(e) Complete details of the estimated cost of a project together with its economics and financial implications (whenever these estimates are revised and the cost of escalation exceeds 20 per cent of the sanctioned cost or Rs. 3 crores, whichever is more, full reasons therefor and the effect thereof on the economics of the projects should also be included in the Notes on Demands).<br><br>(ii) A statement giving details of provisions in the Budget which attract limitations of \\\"New Service\\\"\/\\\"New Instrument of Service\\\".\"\n  },\n  {\n    \"id\": 85,\n    \"year\": \"2018\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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:\",\n    \"options\": [\n      \"Rs. 250\",\n      \"Rs. 500\",\n      \"Rs. 750\",\n      \"Rs. 900\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 288 (4)<\/b> In case the Government servants' copy is lost by the government servant, it shall be replaced on payment of a sum of <b>Rs. 500\/-<\/b>.\"\n  },\n\n    \n    \/\/2019-20\n    \n  {\n    \"id\": 86,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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?\",\n    \"options\": [\n      \"\u20b925,000\",\n      \"\u20b950,000\",\n      \"\u20b91,00,000\",\n      \"\u20b91,50,000\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 35 (2) Reporting of losses:<\/b> 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. Where the loss exceeds <b>\u20b950,000<\/b>, a report shall also be made direct to the Comptroller and Auditor General of India.\"\n  },\n  {\n    \"id\": 87,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"Which one of the following is not covered under the definition of 'goods' as per the GFR, 2017?\",\n    \"options\": [\n      \"Software\",\n      \"Livestock\",\n      \"Commodity\",\n      \"Publications\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 143 Definition of Goods.<\/b> The term goods 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 <b>but excludes books, publications, periodicals, etc. for a library.<\/b>\"\n  },\n  {\n    \"id\": 88,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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:\",\n    \"options\": [\n      \"1, 2, 3, and 4\",\n      \"1, 2, and 3 only\",\n      \"2, 3, and 4 only\",\n      \"1 and 2 only\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 172 (1) Advance payment to supplier<\/b> Such advance payments should not exceed the following limits:<br><br>(a) <b>Thirty per cent. of the contract value to private firms;<\/b><br>(b) <b>Forty per cent. of the contract value to a State or Central Government agency or a Public Sector Undertaking;<\/b> or<br>(c) <b>in case of maintenance contract, the amount should not exceed the amount payable for six months under the contract.<\/b>\"\n  },\n  {\n    \"id\": 89,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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)?\",\n    \"options\": [\n      \"Up to \u20b925,000\",\n      \"Above \u20b925,000 and up to \u20b91,00,000\",\n      \"Above \u20b91,00,000\",\n      \"Above \u20b93,00,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 149 Procurement of goods through Government e-Marketplace (GeM).<\/b> For purchase of goods, other than automobiles, <b>above \u20b91,00,000<\/b>, it is mandatory to obtain bids using online bidding or a reverse auction tool provided on GeM and purchase shall be made through the supplier having the lowest price meeting the requisite quality, specification and delivery period.\"\n  },\n  {\n    \"id\": 90,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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?\",\n    \"options\": [\n      \"Form GFR 24\",\n      \"Form GFR 23\",\n      \"Form GFR 22\",\n      \"Form GFR 18\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 209 (ii)<\/b> Separate accounts shall be kept for:<br>(a) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22.<br>(b) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23.<br>(c) Library books in the Form GFR 18<br>(d) <b>Assets of historical\/artistic value held by museum\/government departments in the Form GFR-24.<\/b>\"\n  },\n  {\n    \"id\": 91,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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?\",\n    \"options\": [\n      \"2%\",\n      \"4%\",\n      \"5%\",\n      \"10%\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 218 (4) Disposal through Advertised Tender.<\/b> In inviting tenders for disposal of goods, where deemed necessary, a bid security at the rate of <b>10% of the assessed\/reserved price<\/b> should ordinarily be asked to be furnished.\"\n  },\n  {\n    \"id\": 92,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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:\",\n    \"options\": [\n      \"Cost-plus contract\",\n      \"Time-based contract\",\n      \"Percentage contract\",\n      \"Retainer and success fee contract\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 221 Types of Contracts.<\/b> Contracts may be classified into the following types based on the manner of pricing:<br><br>(i) <b>Cost-plus contract:<\/b> 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.\"\n  },\n  {\n    \"id\": 93,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\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:\",\n    \"options\": [\n      \"Consolidated Fund of India\",\n      \"Contingency Fund of India\",\n      \"Public Account\",\n      \"Personal Deposit Account\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 67(1): Advance from Contingency Fund.<\/b> When 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 <b>Contingency Fund<\/b> set up under Article 267(1) of the Constitution shall be obtained before incurring the expenditure.\"\n  },\n  {\n    \"id\": 94,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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?\",\n    \"options\": [\n      \"1, 2, and 3 only\",\n      \"2, 3, and 4 only\",\n      \"1, 3, and 4 only\",\n      \"1, 2, 3, and 4\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 225 General principles for contract.<\/b><br><br>(i) <b>All contracts and assurances of property made in the exercise of the executive powers of the Union shall be executed on behalf of the President<\/b> by such persons and in such manner as he may direct or authorize.<br><br>(ii) <b>The terms of the contract must be precise, definite and without any ambiguities<\/b> and shall provide for all the rights and obligations of both the parties to the contracts. Each clause in the contract should be carefully drafted keeping in view the requirements of the procuring entity.<br><br>(iii) <b>In cases where standard forms of contracts are not used, legal and financial advice should be taken in drafting the clauses in the contract.<\/b><br><br>(iv) The contract document, where necessary, should be executed <b>within one month<\/b> of the issue of the letter of acceptance unless exigencies of public interest require otherwise.\"\n  },\n  {\n    \"id\": 95,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\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?\",\n    \"options\": [\n      \"The Department of Economic Affairs\",\n      \"The Department of Expenditure\",\n      \"The Department of Financial Services\",\n      \"The Department of Investment and Public Asset Management\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 275(3):<\/b> Powers to grant Government of India Guarantee, including those on external borrowings, vests with the <b>Budget Division, Department of Economic Affairs (DEA)<\/b>.\"\n  },\n  {\n    \"id\": 96,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"3 months\",\n      \"6 months\",\n      \"12 months\",\n      \"36 months\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 151 Debarment from bidding.<\/b> As per the guidelines on debarment of firms, ordinarily, the period of debarment should not be less than <b>6 months<\/b>.\"\n  },\n  {\n    \"id\": 97,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\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?\",\n    \"options\": [\n      \"The Cabinet\",\n      \"The Ministry of Finance\",\n      \"The Ministry of Commerce and Industry\",\n      \"The Ministry of Labour and Employment\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 237 Creation of Autonomous Organization.<\/b> The creation of a new Autonomous Organization shall be approved by <b>the Cabinet<\/b>.\"\n  },\n  {\n    \"id\": 98,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\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:\",\n    \"options\": [\n      \"Reserve Bank of India, Nagpur\",\n      \"State Bank of India Headquarters, New Delhi\",\n      \"Reserve Bank of India, Mumbai\",\n      \"State Bank of India, Chennai\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 265 Currency of external aid.<\/b> The external aid shall flow from the Funding Agency in foreign currency or Indian Rupees and shall be received by the <b>Reserve Bank of India, Mumbai<\/b> 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.\"\n  },\n  {\n    \"id\": 99,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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?\",\n    \"options\": [\n      \"Within 30 days of its becoming due\",\n      \"Within 60 days of its becoming due\",\n      \"Within 90 days of its becoming due\",\n      \"Within 1 year of its becoming due\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 292 (2) Time limit for submission of claims.<\/b> A Travelling Allowance claim of a Government servant shall fall due for payment on the date succeeding the date of completion of the journey. The claim shall be submitted <b>within 60 days of its becoming due<\/b> and if no advance was drawn by the Government servant, the claim will stand forfeited.\"\n  },\n  {\n    \"id\": 100,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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.\",\n    \"options\": [\n      \"2 only\",\n      \"1, 2, and 3 only\",\n      \"1, 3, and 4 only\",\n      \"1, 2, 3, and 4\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 29 of Procedure for communication of sanctions.<\/b><br><br>(xi) Copies of all sanctions or orders <b>other than the following types<\/b> should be endorsed to the Audit:<br><br>(a) <b>Sanctions relating to grant to advances to Central Government employees.<\/b><br>(b) <b>Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers.<\/b><br>(c) <b>All sanctions relating to creation or continuation or abolition of posts.<\/b><br>(d) Sanctions for handing over charge and taking over charge, etc.<br>(e) Sanctions relating to payment or withdrawal of General Provident Fund advances to Government servants.<br>(f) <b>Sanctions of contingent expenditure incurred under the powers of Head of Offices.<\/b><br>(g) Other sanctions of routine nature issued by Heads of Subordinate Officers (other than those issued by Ministries or Departments proper and under powers of a Head of Department).\"\n  },\n  {\n    \"id\": 101,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\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?\",\n    \"options\": [\n      \"The Comptroller and Auditor General of India\",\n      \"The Controller General of Accounts\",\n      \"The Controller of Aid, Accounts, and Audit\",\n      \"The Department of Economic Affairs\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 72: Form of Accounts.<\/b> By virtue of the provisions of Article 150 of the Constitution, the Accounts of the Union Government shall be kept in such form as the President may, on the advice of the Comptroller and Auditor General of India, prescribe. <b>The Controller General of Accounts<\/b> in the Ministry of Finance (Department of Expenditure) is responsible for prescribing the form of accounts of the Union and States, and 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.\"\n  },\n  {\n    \"id\": 102,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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?\",\n    \"options\": [\n      \"Every year\",\n      \"Once in 2 years\",\n      \"Once in 3 years\",\n      \"Once in 4 years\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 215 Physical verification of Library books.<\/b><br><br>(i) Complete physical verification of books should be done every year in case of libraries having not more than twenty thousand volumes. <b>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.<\/b> 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.\"\n  },\n  {\n    \"id\": 103,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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.\",\n    \"options\": [\n      \"1, 2, and 3\",\n      \"2, 3, and 4\",\n      \"1, 3, and 4\",\n      \"1 and 3 only\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 223 (2) Losses due to depreciation:<\/b> Losses due to depreciation shall be analysed, and recorded under following heads, as applicable:-<br>(i) normal fluctuation of market prices;<br>(ii) <b>normal wear and tear;<\/b><br>(iii) lack of foresight in regulating purchases; and<br>(iv) <b>negligence after purchase.<\/b><br><br><b>Rule 223 (3) Losses not due to depreciation:<\/b> Losses not due to depreciation shall be grouped under the following heads:-<br>(i) <b>Losses due to theft or fraud;<\/b><br>(ii) Losses due to neglect;<br>(iii) Anticipated losses on account of obsolescence of stores or of excess purchases in requirements;<br>(iv) <b>Losses due to damage<\/b>, and<br>(v) Losses due to extra ordinary situations under 'Force Majeure' conditions like fire, flood, enemy action, etc.;\"\n  },\n  {\n    \"id\": 104,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\n    \"question\": \"In terms of GFR, 2017, which one of the following is not classified under Fixed Assets?\",\n    \"options\": [\n      \"Plant and Machinery\",\n      \"Office Equipment\",\n      \"Furniture and Fixtures\",\n      \"Library Books\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 209 (ii)<\/b> Separate accounts shall be kept for:<br>(a) <b>Fixed Assets<\/b> such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22.<br>(b) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23.<br>(c) <b>Library books<\/b> in the Form GFR 18<br>(d) Assets of historical\/artistic value held by museum\/government departments in the Form GFR-24.\"\n  },\n  {\n    \"id\": 105,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\n    \"question\": \"Which of the following types of sanctions are not required to be endorsed to the Audit Officer?<br>1. Sanctions relating to grant of advances to Central Government employees.<br>2. Sanctions relating to appointment, 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.\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"3 and 4 only\",\n      \"1 and 4 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 29 of Procedure for communication of sanctions.<\/b><br><br>(xi) Copies of all sanctions or orders <b>other than the following types<\/b> should be endorsed to the Audit:<br><br>(a) <b>Sanctions relating to grant to advances to Central Government employees.<\/b><br>(b) <b>Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers.<\/b><br>(c) All sanctions relating to creation or continuation or abolition of posts.<br>(d) Sanctions for handing over charge and taking over charge, etc.<br>(e) Sanctions relating to payment or withdrawal of General Provident Fund advances to Government servants.<br>(f) Sanctions of contingent expenditure incurred under the powers of Head of Offices.<br>(g) Other sanctions of routine nature issued by Heads of Subordinate Officers (other than those issued by Ministries or Departments proper and under powers of a Head of Department).\"\n  },\n\n    \/\/2021-22\n    \n  {\n    \"id\": 106,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"The credentials of suppliers on Government e-Marketplace (GeM) shall be certified by the:\",\n    \"options\": [\n      \"Ministry of Finance\",\n      \"Ministry of Commerce and Industry\",\n      \"GeM Special Purpose Vehicle\",\n      \"User Department\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 149 Procurement of goods through Government e-Marketplace (GeM).<\/b> The credentials of suppliers on GeM shall be certified by the <b>GeM Special Purpose Vehicle (GeM SPV)<\/b>.\"\n  },\n  {\n    \"id\": 107,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 5: WORKS\",\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:\",\n    \"options\": [\n      \"1 only\",\n      \"1 and 2 only\",\n      \"2, 3, and 4 only\",\n      \"1, 2, 3, and 4\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 131 Classification of Works.<\/b> Works can be classified into the following categories:<br><br>(i) <b>Original Works:<\/b> Works which are required to create new assets.<br>(ii) <b>Minor Works:<\/b> Works which add to the capital value of existing assets but do not create any new asset. Minor works also include work done to maintain buildings and fixtures including special repairs to buildings which were abandoned or suffered gross neglect.<br>(iii) <b>Repairs and Maintenance:<\/b> Works undertaken for maintenance of existing assets.\"\n  },\n  {\n    \"id\": 108,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\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?\",\n    \"options\": [\n      \"1, 3, and 4 only\",\n      \"1, 2, and 4 only\",\n      \"2 and 3 only\",\n      \"2 and 4 only\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 230 General Principles for Grants-in-aid.<\/b><br><br>(vii) All interest or other earnings against Grants-in-aid released to any grantee institution <b>shall accrue to the institution<\/b> concerned and be utilized for the purpose for which the Grant was sanctioned.<br><br>(ix) <b>In all cases of buildings constructed with Grants-in-aid, responsibility for maintenance thereof devolves on the grantee institution<\/b> and not on Government.<br><br>(xi) Grants-in-aid may be sanctioned to meet the bona fide expenditure incurred <b>not earlier than the 1st April of the previous financial year.<\/b><br><br><b>Rule 234 (3) Submission of Utilization Certificate.<\/b> The Utilization Certificates by the grantee organizations should be submitted <b>within twelve months<\/b> of the closure of the financial year by which time the accounts of the organizations are required to be finalized by the grantee organizations.\"\n  },\n  {\n    \"id\": 109,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\n    \"question\": \"'Revenue' and 'Capital' are the two divisions of:\",\n    \"options\": [\n      \"Consolidated Fund\",\n      \"Contingency Fund\",\n      \"Public Account\",\n      \"Current Account\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 77: Main Divisions and structure of Accounts.<\/b> The accounts of Government shall be kept in three parts, Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III). <b>Part-I \u2013 Consolidated Fund is divided into two Divisions, namely, 'Revenue' and 'Capital' divisions.<\/b>\"\n  },\n  {\n    \"id\": 110,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"1, 3, and 4 only\",\n      \"3 and 4 only\",\n      \"2, 3, and 4 only\",\n      \"1, 2, and 3 only\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 162 Limited Tender Enquiry.<\/b><br><br>(i) In a Limited Tender Enquiry, bids should be invited from <b>at least five bidders<\/b>.<br><br>(ii) In Limited Tender Enquiry, where adequate competition has not resulted, <b>unsolicited bids, if received, could be considered<\/b>.<br><br><b>Rule 173 Transparency, competition, fairness and elimination of arbitrariness in the procurement process<\/b><br><br>(xi) <b>Bidders are not permitted to alter or modify their Bids after the expiry of the deadline for receipt of Bids.<\/b><br><br>(xv) <b>When a limited or open tender results in only one effective offer, it shall be treated as a Single Tender contract<\/b> subject to fulfillment of other conditions stipulated in sub-rule (166).\"\n  },\n  {\n    \"id\": 111,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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?\",\n    \"options\": [\n      \"50 books\",\n      \"100 books\",\n      \"500 books\",\n      \"1000 books\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 215 Physical verification of Library books.<\/b><br><br>(ii) <b>Loss of five volumes per one thousand volumes of books issued\/consulted in a year may be taken as reasonable<\/b> 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.<br><br>For a library with 20,000 volumes: 20,000 \u00f7 1,000 \u00d7 5 = <b>100 books<\/b>\"\n  },\n  {\n    \"id\": 112,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"What is the maximum amount of bid security that can be taken for the purchase of goods worth \u20b950 lakh?\",\n    \"options\": [\n      \"\u20b950,000\",\n      \"\u20b91,00,000\",\n      \"\u20b92,50,000\",\n      \"\u20b95,00,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 170 Bid Security<\/b><br><br>(i) Amount of bid security should ordinarily range between <b>two percent to five percent<\/b> of the estimated value of the goods to be procured. The amount of bid security should be determined accordingly by the Ministry or Department and indicated in the bidding documents.<br><br>Maximum bid security = 5% of \u20b950 lakh = <b>\u20b92,50,000<\/b>\"\n  },\n  {\n    \"id\": 113,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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?\",\n    \"options\": [\n      \"2 only\",\n      \"2 and 3 only\",\n      \"1, 2, and 3\",\n      \"1 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 31 Lapse of Sanction.<\/b><br><br>(i) Unless the currency of a sanction is prescribed in the departmental regulation or is specified in the sanction itself, <b>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.<\/b><br><br>(ii) <b>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<\/b> even though no payment has been made during the said period.<br><br>(iii) <b>A sanction in respect of an allowance sanctioned for a post but not drawn by the officer(s) concerned shall not lapse.<\/b>\"\n  },\n  {\n    \"id\": 114,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\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?\",\n    \"options\": [\n      \"1, 2, and 3 only\",\n      \"1, 3, and 4 only\",\n      \"1, 2, 3, and 4\",\n      \"1 and 3 only\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 274 General Principles.<\/b><br><br>(i) <b>Government Guarantees shall not be provided to the private sector.<\/b><br><br>(iv) Guarantees shall normally be restricted to the repayment of principal and normal interest component of the loan. <b>In exceptional circumstances, if considered necessary, other risks may also form part of the guarantee.<\/b><br><br>(vi) <b>Government of India Guarantees will be given in cases of grants where the donor insists on ensuring performance.<\/b><br><br><b>Rule 275(3):<\/b> <b>Powers to grant Government of India Guarantee, including those on external borrowings, vests with the Budget Division, Department of Economic Affairs (DEA).<\/b>\"\n  },\n  {\n    \"id\": 115,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\n    \"question\": \"Surplus\/obsolete\/unserviceable goods with assessed residual value more than \u20b92 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:\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2, and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 218 Modes of Disposal.<\/b><br><br>(i) Surplus or obsolete or unserviceable goods of assessed residual value <b>above [Rupees Four Lakh]<\/b> should be disposed of by:<br>(a) <b>obtaining bids through advertised tender<\/b> or<br>(b) <b>public auction.<\/b><br><br>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.\"\n  },\n  {\n    \"id\": 116,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"Secretary of the Ministry\/Department only\",\n      \"Financial Advisor of the Ministry\/Department only\",\n      \"Any Gazetted Officer of the Ministry\/Department\",\n      \"Secretary of the Ministry\/Department with the concurrence of the concerned Financial Advisor\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 159 E-Publishing<\/b><br><br>(ii) Individual cases where confidentiality is required, for reasons of national security, would be exempted from the mandatory e-publishing requirement. <b>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.<\/b>\"\n  },\n  {\n    \"id\": 117,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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?\",\n    \"options\": [\n      \"1, 3, and 4 only\",\n      \"3 and 4 only\",\n      \"1 and 4 only\",\n      \"2, 3, and 4 only\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 225 General principles for contract.<\/b><br><br>(iv) The contract document, where necessary, should be executed <b>within one month<\/b> of the issue of the letter of acceptance unless exigencies of public interest require otherwise.<br><br>(viii) (a) <b>Price Variation Clause can be provided only in long-term contracts, where the delivery period extends beyond 18 months.<\/b><br><br>(ix) <b>No claim for payment from the contractor shall be entertained after the lapse of three years of arising of the claim.<\/b><br><br>(x) <b>Contracts should include provision for payment of all applicable taxes by the contractor or supplier.<\/b>\"\n  },\n  {\n    \"id\": 118,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\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?\",\n    \"options\": [\n      \"The Secretary of the concerned Ministry\",\n      \"The Comptroller and Auditor General of India\",\n      \"The Ministry of Finance\",\n      \"The Controller General of Accounts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 3 Interpretation.<\/b> If any doubt arises in the interpretation of any of the provisions of these Rules, the matter shall be referred to the <b>Ministry of Finance<\/b> for decision.\"\n  },\n  {\n    \"id\": 119,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\n    \"question\": \"No claim for payment from the contractor shall be entertained after the lapse of how many years of arising of the claim?\",\n    \"options\": [\n      \"1 year\",\n      \"1-5 years\",\n      \"2 years\",\n      \"3 years\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 225 General principles for contract.<\/b><br><br>(ix) <b>No claim for payment from the contractor shall be entertained after the lapse of three years of arising of the claim.<\/b>\"\n  },\n  {\n    \"id\": 120,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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:\",\n    \"options\": [\n      \"No advance payment is permissible\",\n      \"\u20b925,000 at a time\",\n      \"\u20b950,000 at a time\",\n      \"\u20b925,000 against a bank guarantee\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 324 (1) Advance Payment to Government Pleader.<\/b> 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 <b>\u20b925,000 at a time<\/b> on his furnishing security and on his signing an undertaking that any sums in excess of the actual disbursement will be refunded within a fortnight of the decision of the case.\"\n  },\n  {\n    \"id\": 121,\n    \"year\": \"2021-22\",\n    \"chapter\": \"ANNEXURE\/Appendices\",\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:\",\n    \"options\": [\n      \"1 and 4 only\",\n      \"1, 2, 3, and 4\",\n      \"1, 3, and 4 only\",\n      \"1 and 3 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>APPENDIX\u2013 2 Capital Receipts.<\/b> These comprise:<br>(i) <b>Internal debt (market loan, treasury bills, etc.);<\/b><br>(ii) External debt;<br>(iii) <b>Repayment of loans and advances made by the Central Government;<\/b><br>(iv) <b>Disinvestment Receipts;<\/b><br>(v) Other Liabilities.\"\n  },\n  {\n    \"id\": 122,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"What is the period of validity of a 'Performance Security' beyond the date of completion of all contractual obligations?\",\n    \"options\": [\n      \"45 days, including completion warranty obligations\",\n      \"45 days, excluding completion warranty obligations\",\n      \"60 days, excluding completion warranty obligations\",\n      \"60 days, including completion warranty obligations\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 171 Performance Security.<\/b><br><br>(i) A successful bidder shall be required to furnish Performance Security for an amount as specified in the bidding documents which shall not exceed ten percent of the value of the contract. <b>The Performance Security shall remain valid for a period of sixty days beyond the date of completion of all contractual obligations of supplier including warranty obligations.<\/b>\"\n  },\n  {\n    \"id\": 123,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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:\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"1, 2, and 4 only\",\n      \"1, 2, and 3 only\",\n      \"1, 2, 3, and 4\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 226 Force Majeure.<\/b> A Force Majeure clause is normally incorporated in a contract for supply of goods and services which when invoked frees both parties from contractual liability or obligation. Force Majeure includes extraordinary events or circumstances beyond human control such as an <b>event due to natural causes, e.g. Acts of God, floods, earthquakes, etc., and non-natural causes such as war, riots, strikes, fire,<\/b> etc., which is unavoidable and could not be prevented by reasonable precautions. <b>Seasonal rain, snow or other natural phenomena which occur regularly during a season are not considered as Force Majeure.<\/b>\"\n  },\n\n    \/\/2023\n    \n  {\n    \"id\": 124,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\n    \"question\": \"Loans, owing to their irrecoverability or otherwise, may be written off by a competent authority after prior approval of which authority?\",\n    \"options\": [\n      \"Principal Account Officer\",\n      \"Audit Officer\",\n      \"Comptroller and Auditor General of India\",\n      \"Ministry of Finance\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 259 Irrecoverable Loans.<\/b> A competent authority, after <b>prior approval of the Ministry of Finance<\/b> may remit or write off any loans owing to their irrecoverability or otherwise.\"\n  },\n  {\n    \"id\": 125,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"5 - 10% of the contract value\",\n      \"3 - 10% of the contract value\",\n      \"2 - 5% of the contract value\",\n      \"3% of the contract value\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 171 Performance Security<\/b><br><br>(i) To ensure due performance of the contract, Performance Security is to be obtained from the successful bidder awarded the contract. Unlike contracts of Works and Plants, in case of contracts for goods, the need for the Performance Security depends on the market conditions and commercial practice for the particular kind of goods. Performance Security, <b>[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%)]<\/b> of the value of the contract as specified in the bid documents. Performance Security may be furnished in the form of [Insurance Surety Bond] Account Payee Demand Draft, Fixed Deposit Receipt from a Commercial bank, Bank Guarantee [including e-Bank Guarantee] from a Commercial bank or online payment in an acceptable form safeguarding the purchaser's interest in all respects.<br><br>(ii) Performance 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.<br><br>(iii) Bid security should be refunded to the successful bidder on receipt of Performance Security.\"\n  },\n  {\n    \"id\": 126,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"In terms of the provisions of the GFR, 2017, ordinarily, no Global Tender Enquiry (GTE) shall be invited for tenders up to:\",\n    \"options\": [\n      \"\u20b920 crores\",\n      \"\u20b950 crores\",\n      \"\u20b9100 crores\",\n      \"\u20b9200 crores\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Global Tender Enquiry (GTE):<\/b><br><br>(a) Where the Ministry or Department feels that the goods of the required quality, specifications etc., may not be available in the country and it is necessary to also look for suitable competitive offers from abroad, the Ministry or Department may send copies of the tender notice to the Indian Embassies abroad as well as to the Foreign Embassies in India. The selection of embassies will depend on the possibility of availability of the required goods in such countries. In such cases e-procurement as per Rule 160 may not be insisted.<br><br>(b) <b>No Global Tender Enquiry (GTE), however shall be invited for tenders up to Rs 200 crore<\/b> 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.\"\n  },\n  {\n    \"id\": 127,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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?\",\n    \"options\": [\n      \"\u20b925,000\",\n      \"\u20b950,000\",\n      \"\u20b94,00,000\",\n      \"\u20b92,50,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 218 Modes of Disposal.<\/b><br><br>(i) Surplus or obsolete or unserviceable goods of assessed residual value <b>above [Rupees Four Lakh]<\/b> should be disposed of by:<br>(a) obtaining bids through advertised tender or<br>(b) public auction.<br><br>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. Ministries\/ Departments should, as far as possible prepare a list of such goods.<br><br><b>[Earlier it was Rs. 2.00 lakhs]<\/b>\"\n  },\n  {\n    \"id\": 128,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"1 and 3 only\",\n      \"2 and 3 only\",\n      \"1 and 4 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 173 Transparency, competition, fairness and elimination of arbitrariness in the procurement process<\/b><br><br>(xix) Rejection of all Bids is justified when<br>a. <b>effective competition is lacking.<\/b><br>b. <b>all Bids and Proposals are not substantially responsive to the requirements of the Procurement Documents.<\/b><br>c. <b>the Bids'\/Proposals' prices are substantially higher than the updated cost estimate or available budget;<\/b> or<br>d. <b>none of the technical Proposals meets the minimum technical qualifying score.<\/b>\"\n  },\n  {\n    \"id\": 129,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\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:\",\n    \"options\": [\n      \"1 only\",\n      \"2 only\",\n      \"1 and 2 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 2 Definition:<\/b> \\\"Government Account\\\" means the account relating to <b>the Consolidated Fund, the Contingency Fund and the Public Account<\/b>;<br><br><b>Rule 77: Main Divisions and structure of Accounts.<\/b> The accounts of Government shall be kept in three parts, <b>Consolidated Fund (Part-I), Contingency Fund (Part-II) and Public Account (Part-III)<\/b>.\"\n  },\n  {\n    \"id\": 130,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 5: WORKS\",\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?\",\n    \"options\": [\n      \"1 only\",\n      \"2, 3 and 4 only\",\n      \"1 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 131 Classification of Works.<\/b><br>(ii) <b>Minor Works:<\/b> Works which add to the capital value of existing assets but do not create any new asset.<br><br><b>Rule 132 Assignment of Works to Public Works Organisations.<\/b> A Ministry or Department may, at its discretion, assign original works that are estimated to cost <b>above Rupees Sixty Lakhs<\/b> to any Public Works Organisation.<br><br><b>Rule 139 Procedure for Execution of Works.<\/b><br>(iv) <b>Limited tenders will be called for works costing up to Rs. Ten lakh.<\/b><br><br><b>Rule 141 Review of Projects.<\/b> After a project costing <b>Rs. 100 crore or above<\/b> 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. <b>The Review Committee shall have the powers to accept variation within 10% of the approved estimates.<\/b>\"\n  },\n  {\n    \"id\": 131,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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 25 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?\",\n    \"options\": [\n      \"1 only\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 162 Limited Tender Enquiry.<\/b><br><br>(i) Limited Tender Enquiry method may be adopted where the estimated value of goods to be procured is <b>up to [Rs. 25 lakh]<\/b>. Copies of bidding documents should be sent directly to firms which are borne on the list of registered suppliers for the goods in question and also to such other firms from whom quotations may be desired.<br><br>(ii) In a Limited Tender Enquiry, bids should be invited from <b>at least five bidders<\/b>.\"\n  },\n  {\n    \"id\": 132,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"In terms of the provisions of the GFR, 2017, ordinarily, no Global Tender Enquiry (GTE) shall be invited for tenders up to:\",\n    \"options\": [\n      \"20 crore\",\n      \"50 crores\",\n      \"100 crores\",\n      \"200 crores\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 161 Advertised Tender Enquiry:<\/b><br><br>(b) (b) No 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\"\n  },\n  {\n    \"id\": 133,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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:\",\n    \"options\": [\n      \"Ministry of Finance\",\n      \"Ministry of Commerce\",\n      \"Ministry of Law and Justice\",\n      \"Ministry of Corporate Affairs\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 225 General principles for contract.<\/b><br><br>(i) All contracts and assurances of property made in the exercise of the executive powers of the Union shall be executed on behalf of the President by such persons and in such manner as he may direct or authorize. 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 the <b>Ministry of Law and Justice<\/b>.\"\n  },\n  {\n    \"id\": 134,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\n    \"question\": \"Which one of the following types of losses is considered as a loss due to depreciation as per GFR, 2017?\",\n    \"options\": [\n      \"Losses due to theft or fraud\",\n      \"Losses due to normal wear and tear\",\n      \"Losses due to damage\",\n      \"Losses due to neglect\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 223 (2) Losses due to depreciation:<\/b> Losses due to depreciation shall be analysed, and recorded under following heads, as applicable:-<br>(i) normal fluctuation of market prices;<br>(ii) <b>normal wear and tear;<\/b><br>(iii) lack of foresight in regulating purchases; and<br>(iv) negligence after purchase.<br><br><b>Rule 223 (3) Losses not due to depreciation:<\/b> Losses not due to depreciation shall be grouped under the following heads:-<br>(i) <b>Losses due to theft or fraud;<\/b><br>(ii) <b>Losses due to neglect;<\/b><br>(iii) Anticipated losses on account of obsolescence of stores or of excess purchases in requirements;<br>(iv) <b>Losses due to damage<\/b>, and<br>(v) Losses due to extra ordinary situations under 'Force Majeure' conditions like fire, flood, enemy action, etc.;\"\n  },\n  {\n    \"id\": 135,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\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?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 238 General Guidelines.<\/b><br><br>(i) <b>Stringent criteria should be followed for setting up of new autonomous organizations<\/b> and the type of activities to be undertaken by them. Setting up of autonomous organizations shall be resorted to only when absolutely essential.<br><br>(ii) <b>All autonomous organizations should be encouraged to maximize the generation of internal resources and eventually attain self-sufficiency.<\/b><br><br>(v) The Ministry or Department may consider creating a Corpus Fund for an Autonomous Body. Prior concurrence of the Ministry of Finance <b>shall be required in cases where budgetary support is envisaged for creating such a corpus.<\/b>\"\n  },\n  {\n    \"id\": 136,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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?\",\n    \"options\": [\n      \"25,000\",\n      \"50,000\",\n      \"4,00,000\",\n      \"2,50,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 218 Modes of Disposal.<\/b><br><br>(i) Surplus or obsolete or unserviceable goods of assessed residual value <b>above [Rupees Four Lakh]<\/b> should be disposed of by:<br>(a) obtaining bids through advertised tender or<br>(b) public auction.<br><br><b>[Earlier it was Rs. 2.00 lakhs]<\/b>\"\n  },\n  {\n    \"id\": 137,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"30 days\",\n      \"45 days\",\n      \"60 days\",\n      \"180 days\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 170 Bid Security<\/b><br><br>(i) To safeguard against a bidder's 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) as defined in MSE Procurement Policy issued by Department of Micro, Small and Medium Enterprises (MSME) or are registered with the Central Purchase Organisation or the concerned Ministry or Department [or Startups as recognized by Department for Promotion of Industry and Internal Trade (DPIIT)]. The bidders should be asked to furnish bid security along with their bids. Amount of bid security should ordinarily range between two percent to five percent of the estimated value of the goods to be procured. The amount of bid security should be determined accordingly by the Ministry or Department and indicated in the bidding documents. The bid security may be accepted in the form of [Insurance Surety Bonds] Account Payee Demand Draft, Fixed Deposit Receipt, Banker's Cheque or Bank Guarantee [including eBank Guarantee] from any of the Commercial Banks or payment online in an acceptable form, safeguarding the purchaser's interest in all respects. <b>The bid security is normally to remain valid for a period of forty-five days beyond the final bid validity period.<\/b>\"\n  },\n  {\n    \"id\": 138,\n    \"year\": \"2023\",\n    \"chapter\": \"GeM\",\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)?\",\n    \"options\": [\n      \"5%\",\n      \"10%\",\n      \"15%\",\n      \"25%\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"As per the General Terms and Conditions on Government e-Marketplace (GeM), sellers are required to offer a <b>mandatory minimum discount of 10%<\/b> on the Maximum Retail Price (MRP) unless otherwise specified for offering their products on GeM.\"\n  },\n  {\n    \"id\": 139,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"In the case of procurement of automobiles through Government e-Marketplace (GeM), the ceiling of direct purchase will be:\",\n    \"options\": [\n      \"No limit\",\n      \"5,00,000\",\n      \"25,00,000\",\n      \"30,00,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 149 Procurement of goods through Government e-Marketplace (GeM).<\/b><br><br>(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. \"\n  },\n  {\n    \"id\": 140,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\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?\",\n    \"options\": [\n      \"Proforma Account\",\n      \"Personal Deposit Account\",\n      \"Appropriation Account\",\n      \"Current Account\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 96 Proforma Account:Personal 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. Only Government officers acting in their official or any other capacity shall be the Designated Officer thereof. \"\n  },\n  {\n    \"id\": 141,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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?\",\n    \"options\": [\n      \"10,000\",\n      \"25,000\",\n      \"50,000\",\n      \"1,00,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 34 Loss of Government Property due to fire, theft, fraud. .<\/b> Departmental Officers shall, in addition to taking action as prescribed in Rule 33, follow the provisions indicated below in cases involving material loss or destruction of Government property as a result of fire, theft, fraud, etc. All 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. Once the matter is reported to the Police Authorities, all concerned should assist the Police in their investigation. A formal investigation report should be obtained from the Police Authorities in all cases, which are referred to them. \"\n  },\n  {\n    \"id\": 142,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 4 only\",\n      \"3 and 4 only\",\n      \"4 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 151 Debarment from bidding.<\/b><br><br>(iii) A procuring entity may debar a bidder or any of its successors, from participating in any procurement process undertaken by it, for a period not exceeding two years, if it determines that the bidder has breached the code of integrity. <b>The Ministry\/Department will maintain such list which will also be displayed on their website.<\/b><br><br>As per guidelines on debarment:<br>\u2022 <b>Debarment is an executive function and should not be allocated to the Vigilance Department.<\/b><br>\u2022 The list is maintained by the Ministry\/Department but <b>is not mandatorily circulated to other Ministries\/Departments<\/b>.<br>\u2022 The competent authority for debarment is typically at a higher level than Director rank, usually at the level of <b>Joint Secretary or above<\/b>.\"\n  },\n  {\n    \"id\": 143,\n    \"year\": \"2023\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"30%\",\n      \"70%\",\n      \"20%\",\n      \"80%\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 192 Quality and Cost Based Selection<\/b><br><br>(iv) The weight age of the technical parameters i.e. non-financial parameters in no case should exceed <b>80 percent<\/b>.\"\n  },\n\n    \/\/2024\n    \n  {\n    \"id\": 144,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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:\",\n    \"options\": [\n      \"Form GFR 24\",\n      \"Form GFR 23\",\n      \"Form GFR 22\",\n      \"Form GFR 18\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 211 Lists and Accounts.<\/b> Separate accounts shall be kept for:<br>(a) <b>Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22.<\/b><br>(b) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23.<br>(c) Library books in the Form GFR 18<br>(d) Assets of historical\/artistic value held by museum\/government departments in the Form GFR-24.\"\n  },\n  {\n    \"id\": 145,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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?\",\n    \"options\": [\n      \"0\u00b75% of the contract value of delayed quantity per week or part thereof subject to a maximum of 10%\",\n      \"1% of the contract value of delayed quantity per week or part thereof subject to a maximum of 10%\",\n      \"0\u00b775% of the contract value of delayed quantity per week or part thereof subject to a maximum of 5%\",\n      \"2% of the contract value of delayed quantity per week or part thereof subject to a maximum of 10%\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 227 Liquidated Damages.<\/b> In the event of the supplier's failure to submit the Performance Security, or to deliver any or all of the Goods, or to perform the Services within the time period(s) specified in the Contract, the Purchaser shall, without prejudice to its other remedies under the Contract, deduct from the Contract Price, as liquidated damages, a sum equivalent to <b>0.5% (half percent) of the delivered price of the delayed Goods and\/or Services for each week of delay or part thereof<\/b> until actual delivery or performance, up to a <b>maximum deduction of 10%<\/b> of the delayed goods' contract price. Once the maximum is reached, the Purchaser may consider termination of the Contract.\"\n  },\n  {\n    \"id\": 146,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\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?\",\n    \"options\": [\n      \"Form GFR 12-A\",\n      \"Form GFR 12-B\",\n      \"Form GFR 12-C\",\n      \"Form GFR 14\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 239 State Government to submit Utilization Certificate for Grants-in-aid relating to Scheme.<\/b> The Grantee Institution\/State Government is required to submit a Utilization Certificate in the prescribed format.<br><br>For State Governments implementing Central Schemes, <b>Form GFR 12-A<\/b> is used for submission of Utilization Certificate.\"\n  },\n  {\n    \"id\": 147,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\n    \"question\": \"Which one of the following is the first charge on arbitral award payments made into a designated Escrow Account?\",\n    \"options\": [\n      \"Contractor's dues\",\n      \"Completion of the project\",\n      \"Lender's dues\",\n      \"Completion of other projects of the same Ministry\/Department\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 227A Arbitration Awards<\/b><br><br>(ii) The payment may be made into a designated Escrow Account with the stipulation that the proceeds will be used <b>first, for payment of lenders' dues<\/b>, second, for completion of the project and then for completion of other projects of the same Ministry\/ Department as mutually agreed\/ decided.\"\n  },\n  {\n    \"id\": 148,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 1: INTRODUCTION\",\n    \"question\": \"Departmental regulations having financial character\/bearing necessarily require the approval of:\",\n    \"options\": [\n      \"The Comptroller and Auditor General of India only\",\n      \"The Ministry of Finance only\",\n      \"Both the Comptroller and Auditor General of India and Ministry of Finance\",\n      \"The Controller General of Accounts\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 4 Departmental Regulations.<\/b> Each Ministry or Department of the Central Government shall frame regulations consistent with these Rules to suit its particular circumstances subject to the following conditions:-<br><br>(i) Such regulations shall not be inconsistent with any rule or order issued by the Ministry of Finance.<br>(ii) <b>Departmental regulations having financial character\/bearing necessarily require the approval of the Ministry of Finance.<\/b>\"\n  },\n  {\n    \"id\": 149,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"Which one of the following is not a Consultancy Service as per the General Financial Rules, 2017?\",\n    \"options\": [\n      \"Management Consultancy Service\",\n      \"Feasibility Studies\",\n      \"Finance, Accounting and Taxation Services\",\n      \"Satellite Imagery\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 177 \\\"Consulting Service<\/b> means any subject matter of procurement (which as distinguished from 'Non-Consultancy Services' primarily involves non-physical project-specific, intellectual and procedural processes where outcomes\/ deliverables would vary from one consultant to another), other than goods or works, except those incidental or consequential to the service, and includes professional, intellectual, training and advisory services or any other service classified or declared as such by a procuring entity but does not include direct engagement of a retired Government servant.<br><br><b>Note:<\/b> These Services typically involve providing expert or strategic advice e.g., <b>consultants, policy communications Advisory and management consultants, consultants, project related Consulting Services which include, feasibility studies, project management, engineering services, finance, accounting and taxation services<\/b>, training and development etc.<br><br><b>Satellite Imagery<\/b> is not a consultancy service but falls under goods\/services procurement.\"\n  },\n  {\n    \"id\": 150,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\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:\",\n    \"options\": [\n      \"31st March\",\n      \"30th June\",\n      \"31st October\",\n      \"31st December\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 237 authenticated annual accounts.<\/b> (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 \"\n  },\n  {\n    \"id\": 151,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"1 and 4 only\",\n      \"2, 3 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 173 Transparency, competition, fairness and elimination of arbitrariness in the procurement process<\/b><br><br>(xvii) 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 Rupees fifty lakh. This provision is intended to ensure <b>transparency, competition, fairness and elimination of arbitrariness in the procurement process<\/b>.\"\n  },\n  {\n    \"id\": 152,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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?\",\n    \"options\": [\n      \"1 only\",\n      \"1, 2 and 3 only\",\n      \"4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 29 Procedure for communication of sanctions.<\/b><br><br>(xi) Copies of all sanctions or orders <b>other than the following types<\/b> should be endorsed to the Audit:<br>(a) Sanctions relating to grant to advances to Central Government employees.<br>(b) Sanctions relating to appointment or promotion or transfer of Gazetted and non-Gazetted Officers.<br>(c) <b>All sanctions relating to creation or continuation or abolition of posts.<\/b><br>(d) Sanctions for handing over charge and taking over charge, etc.<br>(e) Sanctions relating to payment or withdrawal of General Provident Fund advances to Government servants.<br>(f) <b>Sanctions of contingent expenditure incurred under the powers of Head of Offices.<\/b><br>(g) Other sanctions of routine nature issued by Heads of Subordinate Officers (other than those issued by Ministries or Departments proper and under powers of a Head of Department).<br><br><b>However, orders issued by a Department of a Union Territory Government where Audit and Accounts have been separated ARE required to be endorsed to the Audit Officers concerned.<\/b>\"\n  },\n  {\n    \"id\": 153,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 3: BUDGET FORMULATION AND IMPLEMENTATION\",\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?\",\n    \"options\": [\n      \"Major Heads\",\n      \"Minor Heads\",\n      \"Detailed Heads\",\n      \"Object Heads\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 78: Classification of transactions in Government Accounts. <\/b> As a general rule, classification of transactions in Government Accounts, shall have closer reference to functions, programmes and activities of the Government and the object of revenue or expenditure, rather than the department in which the revenue or expenditure occurs. <br>Major 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. <br>The 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 such as salaries and wages, office expenses, travel expenses, professional services, grantsin-aid, etc. The above six tiers are represented by a unique 15-digit numeric code. \"\n  },\n  {\n    \"id\": 154,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 5: WORKS\",\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?\",\n    \"options\": [\n      \"\u20b9 10 Lakhs\",\n      \"\u20b9 30 Lakhs\",\n      \"\u20b9 60 Lakhs\",\n      \"\u20b9 40 Lakhs\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 133 (1)<\/b> A Ministry or Department at its discretion may directly execute repair works estimated to cost up to <b>[Rupees Sixty Lakhs]<\/b> after following due procedure indicated in Rule 139, 159 & 160.\"\n  },\n  {\n    \"id\": 155,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 5: WORKS\",\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?\",\n    \"options\": [\n      \"Within 25% of the approved estimates\",\n      \"Within 10% of the approved estimates\",\n      \"Within 15% of the approved estimates\",\n      \"Within 20% of the approved estimates\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 141 Review of Projects.<\/b> After 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. <b>The Review Committee shall have the powers to accept variation within 10% of the approved estimates.<\/b>\"\n  },\n  {\n    \"id\": 156,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\n    \"question\": \"In terms of General Financial Rules, 2017, the competent authority to create new autonomous institutions is:\",\n    \"options\": [\n      \"the Administrative Ministry\",\n      \"the Finance Ministry\",\n      \"the Autonomous Body itself\",\n      \"the Cabinet\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 229 General Principles for setting up of Autonomous Organisations<\/b> referred to under Rule 228(a): - <br>(i) No new autonomous institutions should be created by Ministries or Departments without the approval of the Cabinet..\"\n  },\n  {\n    \"id\": 157,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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:\",\n    \"options\": [\n      \"100%\",\n      \"60%\",\n      \"40%\",\n      \"30%\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 172 (1) Advance payment to supplier<\/b><br><br>Such advance payments should not exceed the following limits:<br>(a) Thirty per cent. of the contract value to private firms;<br>(b) <b>Forty per cent. of the contract value to a State or Central Government agency or a Public Sector Undertaking;<\/b> or<br>(c) in case of maintenance contract, the amount should not exceed the amount payable for six months under the contract.<br><br><b>Ministries or Departments of the Central Government may relax, in consultation with their Financial Advisers concerned, the ceilings<\/b> (including percentage laid down for advance payment for private firms) mentioned above.\"\n  },\n  {\n    \"id\": 158,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"1% to 3%\",\n      \"2% to 5%\",\n      \"3% to 5%\",\n      \"5% to 10%\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 170 Bid Security<\/b><br><br>(i) Amount of bid security should ordinarily range between <b>two percent to five percent<\/b> of the estimated value of the goods to be procured. The amount of bid security should be determined accordingly by the Ministry or Department and indicated in the bidding documents.\"\n  },\n  {\n    \"id\": 159,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"Up to \u20b9 25,000\",\n      \"Above \u20b9 50,000 and up to \u20b9 5,00,000\",\n      \"Above \u20b9 25,000 and up to \u20b9 2,50,000\",\n      \"Above \u20b9 5,00,000 and up to \u20b9 25,00,000\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 155 Purchase through a Local Purchase Committee.<\/b> In case certain items are not available on the GeM portal, for purchase of goods <b>above Rs.50,000 and up to Rs.2.5 lakh<\/b>, a duly constituted Local Purchase Committee consisting of three members of appropriate level as decided by the Head of the Department, may purchase the same on each occasion subject to certain conditions.<br><br>Scientific Ministries\/Departments have different limits as per specific provisions.\"\n  },\n  {\n    \"id\": 160,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\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?\",\n    \"options\": [\n      \"1 only\",\n      \"2 and 3 only\",\n      \"1 and 4 only\",\n      \"1, 3 and 4\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 279 (1) Levy of Guarantee Fees. <\/b><br><br>The rates of fee on guarantees would be as notified by the Budget Division, Department of Economic Affairs, Ministry of Finance from time to time. The rates of guarantee fee are given in Appendix - 12. Ministries or Departments shall levy the prescribed fee in respect of all cases. The fees are also to be levied in respect of non-fund based borrowings or credits (viz. letters of credit, Bank guarantees etc.). In case of any doubt with regard to the categorisation of any particular undertaking or organization or the nature of borrowing for the purpose of levy of fee, the matter may be referred to the Budget Division for clarification. The Ministries or Departments should also take adequate steps to ensure prompt recovery of the prescribed fees. \"\n  },\n  {\n    \"id\": 161,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\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?\",\n    \"options\": [\n      \"Ministry of Earth Sciences\",\n      \"Ministry of New and Renewable Energy\",\n      \"Department of Atomic Energy\",\n      \"Defence Research and Development Organization\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"The Scientific Ministries\/ Departments are Department of Science and Technology, Department of Biotechnology, Department of Scientific and Industrial Research,Department of Atomic Energy, Department of Space, Ministry of Earth Sciences, Defence Research and Development Organisation. \"\n  },\n  {\n    \"id\": 162,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"15 days\",\n      \"30 days\",\n      \"45 days\",\n      \"60 days\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 149 Procurement of goods through Government e-Marketplace (GeM).<\/b> The Ministries\/Departments shall, after Budget approval, project their Annual Procurement Plan of goods and services on Government e-Marketplace (GeM) portal within <b>30 days<\/b>.\"\n  },\n  {\n    \"id\": 163,\n    \"year\": \"2024\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"As per the terms and conditions on the Government e-Marketplace, purchase ceiling limit for automobiles through Government e-Marketplace is:\",\n    \"options\": [\n      \"\u20b9 5 Lakhs\",\n      \"\u20b9 25 Lakhs\",\n      \"\u20b9 30 Lakhs\",\n      \"No Limit\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 149 Procurement of goods through Government e-Marketplace (GeM).<\/b> As per the terms and conditions on GeM, there is <b>no ceiling limit for purchase of automobiles<\/b> through GeM. However, for automobiles, mandatory online bidding or reverse auction is required above \u20b925 lakhs for getting the best price.\"\n  },\n\n    \/\/2025\n    \n  {\n    \"id\": 164,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\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?\",\n    \"options\": [\n      \"50%\",\n      \"75%\",\n      \"90%\",\n      \"100%\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 238 (2) Utilization Certificate - Scientific Ministries\/Departments.<\/b> As a special measure, Scientific Ministries\/Departments are permitted to release subsequent grants-in-aid on receipt of Utilization Certificates confirming utilization of <b>75%<\/b> of the total value of the previous grant(s) from a grantee body, subject to certain conditions.\"\n  },\n  {\n    \"id\": 165,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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:\",\n    \"options\": [\n      \"2, 3 and 4\",\n      \"2 and 3 only\",\n      \"1, 3 and 4\",\n      \"1 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 223 (2) Losses due to depreciation:<\/b> Losses due to depreciation shall be analysed, and recorded under following heads, as applicable:-<br>(i) normal fluctuation of market prices;<br>(ii) normal wear and tear;<br>(iii) <b>lack of foresight in regulating purchases;<\/b> and<br>(iv) negligence after purchase.<br><br><b>Rule 223 (3) Losses not due to depreciation:<\/b> Losses not due to depreciation shall be grouped under the following heads:-<br>(i) Losses due to theft or fraud;<br>(ii) Losses due to neglect;<br>(iii) <b>Anticipated losses on account of obsolescence of stores or of excess purchases in requirements;<\/b><br>(iv) <b>Losses due to damage<\/b>, and<br>(v) <b>Losses due to extra ordinary situations under 'Force Majeure' conditions like fire, flood, enemy action, etc.;<\/b>\"\n  },\n  {\n    \"id\": 166,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 2: GENERAL SYSTEM OF FINANCIAL MANAGEMENT\",\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?\",\n    \"options\": [\n      \"\u20b9 25,000\",\n      \"\u20b9 50,000\",\n      \"\u20b9 1,00,000\",\n      \"\u20b9 2,50,000\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 34  Loss of Government Property due to fire, theft, fraud. <\/b>Departmental Officers shall, in addition to taking action as prescribed in Rule 33, follow the provisions indicated below in cases involving material loss or destruction of Government property as a result of fire, theft, fraud, etc. <br>All 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. <br>Once the matter is reported to the Police Authorities, all concerned should assist the Police in their investigation. A formal investigation report should be obtained from the Police Authorities in all cases, which are referred to them. \"\n  },\n  {\n    \"id\": 167,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 5: WORKS\",\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?\",\n    \"options\": [\n      \"Less than \u20b9 5 Lakh\",\n      \"Less than \u20b9 10 Lakh\",\n      \"Between \u20b9 10 Lakh to \u20b9 20 Lakh\",\n      \"Between \u20b9 5 lakh to \u20b9 20 Lakh\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 139 Procedure for Execution of Works.<\/b><br><br>(iv) <b>Limited tenders will be called for works costing up to Rs. Ten lakh.<\/b><br><br>Open tenders will be called for works costing [Rs. Ten lakh to Rs. Sixty lakh].\"\n  },\n  {\n    \"id\": 168,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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.?\",\n    \"options\": [\n      \"Form GFR-18\",\n      \"Form GFR-22\",\n      \"Form GFR-23\",\n      \"Form GFR-24\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 211 Lists and Accounts. <\/b> Separate accounts shall be kept for:<br>(a) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22.<br>(b) <b>Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23.<\/b><br>(c) Library books in the Form GFR 18<br>(d) Assets of historical\/artistic value held by museum\/government departments in the Form GFR-24.\"\n  },\n  {\n    \"id\": 169,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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?\",\n    \"options\": [\n      \"Department of Investment and Public Asset Management, Ministry of Finance\",\n      \"Department of Expenditure, Ministry of Finance\",\n      \"Department of Economic Affairs, Ministry of Finance\",\n      \"Reserve Bank of India\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 303 Public Debt.<\/b><br><br>The public debt raised by government by issue of securities shall be managed by the Reserve Bank. The Reserve Bank shall also manage securities created and issued under any other law or rule having the force of law, provided such law or rule provides specifically for their management by the Reserve Bank. \"\n  },\n  {\n    \"id\": 170,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"Rejected proposal\",\n      \"Single Tender Contract\",\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\",\n      \"Limited Tender Contract\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 173 Transparency, competition, fairness and elimination of arbitrariness in the procurement process<\/b><br><br>(xv) <b>When a limited or open tender results in only one effective offer, it shall be treated as a Single Tender contract<\/b> subject to fulfillment of other conditions stipulated in sub-rule (166).\"\n  },\n  {\n    \"id\": 171,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"Least Cost System\",\n      \"Consultancy by Nomination\",\n      \"Quality and Cost-Based Selection\",\n      \"Fixed Budget Selection\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 193 Least Cost System (LCS).<\/b> LCS 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. \"\n  },\n  {\n    \"id\": 172,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"In the context of the General Financial Rules, 2017, which one of the following statements regarding Bids is not correct?\",\n    \"options\": [\n      \"Bids received should be evaluated in terms of the conditions already incorporated in the bidding documents.\",\n      \"No new condition which was not incorporated in the bidding documents should be brought in for evaluation of the bids.\",\n      \"Determination of a bid's responsiveness should be based on the contents of the bid itself without recourse to extrinsic evidence.\",\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.\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 173 Transparency, competition, fairness and elimination of arbitrariness in the procurement process<\/b><br><br>(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 whilst evaluating the bids. Determination of a Bid's responsiveness should be based on the contents of the Bid itself without recourse to extrinsic evidence.<br><br>(xiii) <b>Bidders should not be permitted to alter or modify their bids after expiry of the deadline for receipt of bids. <\/b>\"\n  },\n  {\n    \"id\": 173,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 4: GOVERNMENT ACCOUNTS\",\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\\\"?\",\n    \"options\": [\n      \"Department of Revenue\",\n      \"Department of Expenditure\",\n      \"Department of Economic Affairs\",\n      \"Department of Financial Services\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 72: Form of Accounts.<\/b> The Controller General of Accounts in the Ministry of Finance <b>(Department of Expenditure)<\/b> 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.<br><br>\\\"The List of Major and Minor Heads of Accounts of Union and State\\\" is maintained by the <b>Department of Expenditure<\/b>, Ministry of Finance.\"\n  },\n  {\n    \"id\": 174,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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?\",\n    \"options\": [\n      \"Self-Help Groups\",\n      \"Ministry of Micro, Small and Medium Enterprises\",\n      \"Joint Liability Group\",\n      \"Khadi and Village Industries Commission\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 153  Reserved Items and other Purchase\/ Price Preference Policy. <\/b> The Central Government, through administrative instructions, has reserved all items of hand spun and handwoven 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 CoOperative Societies, Self Help Group (SHG) Federations, Joint Liability Group (JLG), Producer Companies (PC), Corporations etc. including Weavers having Pehchan Cards.\"\n  },\n  {\n    \"id\": 175,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\n    \"question\": \"Which one of the following rules of General Financial Rules, 2017, deals with the Government e-Market place?\",\n    \"options\": [\n      \"Rule 149\",\n      \"Rule 154\",\n      \"Rule 155\",\n      \"Rule 161\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 149 Procurement of goods through Government e-Marketplace (GeM).<\/b> This rule specifically deals with procurement through the Government e-Marketplace (GeM) platform, including procedures, thresholds, and requirements for using GeM.\"\n  },\n  {\n    \"id\": 176,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 6: PROCUREMENT OF GOODS AND SERVICES\",\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:\",\n    \"options\": [\n      \"20%\",\n      \"30%\",\n      \"70%\",\n      \"80%\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 192 Quality and Cost Based Selection<\/b><br><br>(iv) The weight age of the technical parameters i.e. non-financial parameters in no case should exceed <b>80 percent<\/b>.\"\n  },\n  {\n    \"id\": 177,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 10: BUDGETING AND ACCOUNTING OF EXTERNALLY AIDED PROJECTS\",\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?\",\n    \"options\": [\n      \"Office of Controller General of Accounts\",\n      \"Office of Controller of Aid Accounts and Audit\",\n      \"Office of Comptroller and Auditor General of India\",\n      \"Office of the Chief Controller of Accounts of the Line Ministry\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 271 Repayment of Loans.<\/b> The <b>Controller of Aid Accounts and Audit<\/b> shall be responsible for prompt repayment of principal of the loans from external funding Agency\/Agencies on the due date as per the agreements entered into with the external funding agency.\"\n  },\n  {\n    \"id\": 178,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 9: GRANTS-IN-AID AND LOANS\",\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?\",\n    \"options\": [\n      \"Form GFR 12-A\",\n      \"Form GFR 12-B\",\n      \"Form GFR 12-C\",\n      \"Form GFR 13\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Rule 238 (1) Utilization Certificates.<\/b> In 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\"\n  },\n  {\n    \"id\": 179,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 7: INVENTORY MANAGEMENT\",\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?\",\n    \"options\": [\n      \"Between 3% to 5%\",\n      \"Between 3% to 10%\",\n      \"Not less than 15%\",\n      \"Not less than 25%\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Rule 220 (iv) Disposal through Public Auction.<\/b> During 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-atCall-Receipt (DACR), drawn in favour of the Ministry or Department selling the goods. The goods should be handed over to the successful bidder only after receiving the balance payment.\"\n  },\n  {\n    \"id\": 180,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 12: MISCELLANEOUS SUBJECTS\",\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?\",\n    \"options\": [\n      \"30 days\",\n      \"45 days\",\n      \"60 days\",\n      \"90 days\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 293 Time Limit for submission of claims for Overtime Allowance.<\/b> A 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.\"\n  },\n  {\n    \"id\": 181,\n    \"year\": \"2025\",\n    \"chapter\": \"GeM\",\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?\",\n    \"options\": [\n      \"\u20b9 5,00,000\",\n      \"\u20b9 10,00,000\",\n      \"\u20b9 15,00,000\",\n      \"\u20b9 30,00,000\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"As per GeM's General Terms and Conditions (GTC), there is no Bid Security required for Bids or Reverse Auctions (RA) with an estimated value below INR 5 Lakh; for values above INR 5 Lakh, the buyer specifies the required amount.\"\n  },\n  {\n    \"id\": 182,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 11: GOVERNMENT GUARANTEES\",\n    \"question\": \"In the context of the General Financial Rules, 2017, the term GRF stands for:\",\n    \"options\": [\n      \"Guarantee Release Fund\",\n      \"Guarantee Redemption Fund\",\n      \"Guarantee Return Fund\",\n      \"Guarantee Recoupment Fund\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Rule 283 (1) Invocation of Guarantee.<\/b> A 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. The funding to the Guarantee Redemption Fund is to be done through budgetary appropriations, as considered appropriate, under the head 'Transfer to Guarantee Redemption Fund' through the Demands for Grants of the Department of Economic Affairs. \"\n  },\n  {\n    \"id\": 183,\n    \"year\": \"2025\",\n    \"chapter\": \"Ch 8: CONTRACT MANAGEMENT\",\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?\",\n    \"options\": [\n      \"14 days\",\n      \"21 days\",\n      \"30 days\",\n      \"45 days\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Rule 225 General principles for contract.<\/b><br><br>(vi) The contract document, where necessary, should be executed <b>within one month (30 days)<\/b> of the issue of the letter of acceptance unless exigencies of public interest require otherwise.\"\n  }\n\n    \n    ];\n\n\/\/ ==========================================\n\/\/ STATE MANAGEMENT\n\/\/ ==========================================\nlet state = {\n    currentMode: 'all',\n    selectedYear: null,\n    selectedChapter: null,\n    filteredQuestions: [],\n    currentQuestionIndex: 0,\n    sessionAnswers: {},\n    sessionChecked: {},\n    isReviewMode: false,\n    progress: {\n        questionStats: {},\n        weakQuestions: [],\n        masteredQuestions: [],\n        totalCorrect: 0,\n        totalIncorrect: 0,\n        lastSession: null\n    }\n};\n\n\/\/ ==========================================\n\/\/ DOM ELEMENTS (cached for performance)\n\/\/ ==========================================\nconst DOM = {};\n\n\/\/ ==========================================\n\/\/ INITIALIZATION\n\/\/ ==========================================\nfunction initQuiz() {\n    console.log('\ud83d\ude80 Quiz Initializing...');\n    \n    \/\/ Cache DOM elements\n    cacheDOM();\n    \n    \/\/ Load saved progress\n    loadProgress();\n    \n    \/\/ Set initial filtered questions\n    state.filteredQuestions = [...allQuestions];\n    \n    \/\/ Populate filters\n    populateYearList();\n    populateChapterList();\n    \n    \/\/ Setup event listeners (EVENT DELEGATION - THIS IS THE KEY FIX!)\n    setupEventListeners();\n    \n    \/\/ Update UI\n    updateModeTabCounts();\n    updateProgressDisplay();\n    updateWeakAreasDisplay();\n    checkForResumableSession();\n    \n    \/\/ Load first question\n    loadQuestion(0);\n    \n    \/\/ Setup screenshot prevention\n    initScreenshotPrevention();\n    \n    console.log('\u2705 Quiz Initialized Successfully');\n}\n\nfunction cacheDOM() {\n    DOM.yearList = document.getElementById('yearList');\n    DOM.chapterList = document.getElementById('chapterList');\n    DOM.questionGrid = document.getElementById('questionGrid');\n    DOM.questionText = document.getElementById('questionText');\n    DOM.optionsList = document.getElementById('optionsList');\n    DOM.questionNumber = document.getElementById('questionNumber');\n    DOM.currentQuestionYear = document.getElementById('currentQuestionYear');\n    DOM.currentQuestionChapter = document.getElementById('currentQuestionChapter');\n    DOM.explanationBox = document.getElementById('explanationBox');\n    DOM.explanationText = document.getElementById('explanationText');\n    DOM.weakBadge = document.getElementById('weakBadge');\n    DOM.masteryIndicator = document.getElementById('masteryIndicator');\n    DOM.masteryStars = document.getElementById('masteryStars');\n    DOM.prevBtn = document.getElementById('prevBtn');\n    DOM.nextBtn = document.getElementById('nextBtn');\n    DOM.checkBtn = document.getElementById('checkBtn');\n    DOM.warningToast = document.getElementById('warningToast');\n    DOM.toastMessage = document.getElementById('toastMessage');\n    DOM.resultModal = document.getElementById('resultModal');\n}\n\n\/\/ ==========================================\n\/\/ EVENT LISTENERS - USING EVENT DELEGATION\n\/\/ THIS IS THE KEY FIX FOR FILTER ISSUES!\n\/\/ ==========================================\nfunction setupEventListeners() {\n    console.log('\ud83d\udcce Setting up event listeners...');\n    \n    \/\/ ============================================\n    \/\/ FIX: Year filter using EVENT DELEGATION\n    \/\/ ============================================\n    document.getElementById('yearList').addEventListener('click', function(e) {\n        const filterItem = e.target.closest('.filter-item');\n        if (filterItem) {\n            const year = filterItem.getAttribute('data-year');\n            console.log('\ud83d\udcc5 Year filter clicked:', year);\n            filterByYear(year);\n        }\n    });\n    \n    \/\/ ============================================\n    \/\/ FIX: Chapter filter using EVENT DELEGATION\n    \/\/ ============================================\n    document.getElementById('chapterList').addEventListener('click', function(e) {\n        const filterItem = e.target.closest('.filter-item');\n        if (filterItem) {\n            const chapter = filterItem.getAttribute('data-chapter');\n            console.log('\ud83d\udcd6 Chapter filter clicked:', chapter);\n            filterByChapter(chapter);\n        }\n    });\n    \n    \/\/ Mode tabs\n    document.querySelectorAll('.mode-tab').forEach(tab => {\n        tab.addEventListener('click', function() {\n            const mode = this.getAttribute('data-mode');\n            console.log('\ud83d\udd04 Mode changed to:', mode);\n            setMode(mode);\n        });\n    });\n    \n    \/\/ Navigation buttons\n    document.getElementById('prevBtn').addEventListener('click', previousQuestion);\n    document.getElementById('nextBtn').addEventListener('click', nextQuestion);\n    document.getElementById('checkBtn').addEventListener('click', checkAnswer);\n    \n    \/\/ Action buttons\n    document.getElementById('submitBtn').addEventListener('click', submitExam);\n    document.getElementById('resetBtn').addEventListener('click', resetQuiz);\n    document.getElementById('resumeBtn').addEventListener('click', resumeSession);\n    \n    \/\/ Result modal buttons\n    document.getElementById('reviewBtn').addEventListener('click', reviewAnswers);\n    document.getElementById('retryBtn').addEventListener('click', retryQuiz);\n    document.getElementById('practiceWeakBtn').addEventListener('click', practiceWeakAreas);\n    \n    \/\/ Weak areas buttons\n    document.getElementById('practiceWeakAreasBtn').addEventListener('click', practiceWeakAreas);\n    document.getElementById('weakBadgeHeader').addEventListener('click', practiceWeakAreas);\n    \n    \/\/ Question grid (event delegation)\n    document.getElementById('questionGrid').addEventListener('click', function(e) {\n        const gridItem = e.target.closest('.grid-item');\n        if (gridItem) {\n            const index = parseInt(gridItem.getAttribute('data-index'));\n            loadQuestion(index);\n        }\n    });\n    \n    \/\/ Options list (event delegation)\n    document.getElementById('optionsList').addEventListener('click', function(e) {\n        const optionItem = e.target.closest('.option-item');\n        if (optionItem && !optionItem.classList.contains('disabled')) {\n            const index = parseInt(optionItem.getAttribute('data-index'));\n            selectOption(index);\n        }\n    });\n    \n    \/\/ Weak question list (event delegation)\n    document.getElementById('weakQuestionList').addEventListener('click', function(e) {\n        const weakItem = e.target.closest('.weak-question-item');\n        if (weakItem) {\n            const qId = parseInt(weakItem.getAttribute('data-qid'));\n            goToQuestion(qId);\n        }\n    });\n    \n    console.log('\u2705 Event listeners setup complete');\n}\n\n\/\/ ==========================================\n\/\/ PROGRESS PERSISTENCE\n\/\/ ==========================================\nfunction loadProgress() {\n    const saved = localStorage.getItem(`quiz_progress_${quizConfig.quizId}`);\n    if (saved) {\n        state.progress = JSON.parse(saved);\n        console.log('\ud83d\udcc2 Progress loaded from localStorage');\n    }\n}\n\nfunction saveProgress() {\n    localStorage.setItem(`quiz_progress_${quizConfig.quizId}`, JSON.stringify(state.progress));\n    if (quizConfig.useWordPressSync) syncWithWordPress();\n}\n\nfunction syncWithWordPress() {\n    fetch(quizConfig.wpAjaxUrl, {\n        method: 'POST',\n        headers: { 'Content-Type': 'application\/x-www-form-urlencoded' },\n        body: new URLSearchParams({\n            action: 'save_quiz_progress',\n            quiz_id: quizConfig.quizId,\n            progress: JSON.stringify(state.progress)\n        })\n    }).catch(err => console.log('WordPress sync failed:', err));\n}\n\nfunction saveSessionPosition() {\n    state.progress.lastSession = {\n        questionIndex: state.currentQuestionIndex,\n        mode: state.currentMode,\n        selectedYear: state.selectedYear,\n        selectedChapter: state.selectedChapter\n    };\n    saveProgress();\n}\n\nfunction checkForResumableSession() {\n    if (state.progress.lastSession && state.progress.lastSession.questionIndex > 0) {\n        document.getElementById('sessionInfo').style.display = 'flex';\n        document.getElementById('sessionText').textContent = `Last session: Q${state.progress.lastSession.questionIndex + 1}`;\n    }\n}\n\nfunction resumeSession() {\n    if (state.progress.lastSession) {\n        const session = state.progress.lastSession;\n        if (session.mode) {\n            state.currentMode = session.mode;\n            state.selectedYear = session.selectedYear;\n            state.selectedChapter = session.selectedChapter;\n            applyFilters();\n        }\n        loadQuestion(session.questionIndex);\n        document.getElementById('sessionInfo').style.display = 'none';\n    }\n}\n\n\/\/ ==========================================\n\/\/ QUESTION STATS & MASTERY\n\/\/ ==========================================\nfunction updateQuestionStats(questionId, isCorrect) {\n    if (!state.progress.questionStats[questionId]) {\n        state.progress.questionStats[questionId] = { correct: 0, incorrect: 0, lastAttempt: null };\n    }\n    \n    const stats = state.progress.questionStats[questionId];\n    stats.lastAttempt = new Date().toISOString();\n    \n    if (isCorrect) {\n        stats.correct++;\n        state.progress.totalCorrect++;\n        if (stats.correct >= quizConfig.masteryThreshold) {\n            if (!state.progress.masteredQuestions.includes(questionId)) {\n                state.progress.masteredQuestions.push(questionId);\n            }\n            const weakIndex = state.progress.weakQuestions.indexOf(questionId);\n            if (weakIndex > -1) state.progress.weakQuestions.splice(weakIndex, 1);\n        }\n    } else {\n        stats.incorrect++;\n        state.progress.totalIncorrect++;\n        if (stats.incorrect >= quizConfig.weakThreshold && !state.progress.masteredQuestions.includes(questionId)) {\n            if (!state.progress.weakQuestions.includes(questionId)) {\n                state.progress.weakQuestions.push(questionId);\n            }\n        }\n    }\n    \n    saveProgress();\n    updateProgressDisplay();\n    updateWeakAreasDisplay();\n}\n\nfunction getQuestionMasteryLevel(questionId) {\n    const stats = state.progress.questionStats[questionId];\n    if (!stats) return 0;\n    return Math.min(stats.correct, 5);\n}\n\nfunction isQuestionWeak(questionId) {\n    return state.progress.weakQuestions.includes(questionId);\n}\n\n\/\/ ==========================================\n\/\/ PROGRESS DISPLAY\n\/\/ ==========================================\nfunction updateProgressDisplay() {\n    const total = allQuestions.length;\n    const mastered = state.progress.masteredQuestions.length;\n    const percentage = total > 0 ? Math.round((mastered \/ total) * 100) : 0;\n    \n    const circumference = 2 * Math.PI * 42;\n    const offset = circumference - (percentage \/ 100) * circumference;\n    document.getElementById('progressRingFill').style.strokeDashoffset = offset;\n    document.getElementById('progressPercentage').textContent = percentage + '%';\n    document.getElementById('totalCorrectProgress').textContent = state.progress.totalCorrect;\n    document.getElementById('totalWeakProgress').textContent = state.progress.weakQuestions.length;\n    document.getElementById('overallProgress').textContent = percentage + '% Mastered';\n}\n\nfunction updateWeakAreasDisplay() {\n    const weakCount = state.progress.weakQuestions.length;\n    \n    const weakBadgeHeader = document.getElementById('weakBadgeHeader');\n    if (weakCount > 0) {\n        weakBadgeHeader.style.display = 'flex';\n        document.getElementById('weakCountHeader').textContent = weakCount + ' Weak';\n    } else {\n        weakBadgeHeader.style.display = 'none';\n    }\n    \n    const weakCard = document.getElementById('weakAreasCard');\n    if (weakCount > 0) {\n        weakCard.style.display = 'flex';\n        weakCard.style.flexDirection = 'column';\n        const weakList = document.getElementById('weakQuestionList');\n        weakList.innerHTML = state.progress.weakQuestions.map(qId => {\n            const question = allQuestions.find(q => q.id === qId);\n            if (!question) return '';\n            const stats = state.progress.questionStats[qId] || { incorrect: 0 };\n            return `<div class=\"weak-question-item\" data-qid=\"${qId}\">\n                <span class=\"q-num\">Q${question.id}<\/span>\n                <span class=\"q-text\">${question.question.substring(0, 40)}...<\/span>\n                <span class=\"wrong-count\">${stats.incorrect}x<\/span>\n            <\/div>`;\n        }).join('');\n    } else {\n        weakCard.style.display = 'none';\n    }\n    \n    document.getElementById('weakModeCount').textContent = weakCount;\n}\n\nfunction updateModeTabCounts() {\n    document.getElementById('allCount').textContent = allQuestions.length;\n}\n\n\/\/ ==========================================\n\/\/ MODE & FILTERING - FIXED VERSION\n\/\/ ==========================================\nfunction setMode(mode) {\n    console.log('\ud83d\udd04 setMode called with:', mode);\n    \n    state.currentMode = mode;\n    \n    \/\/ Reset filters when switching to 'all' or 'weak' modes\n    if (mode === 'all' || mode === 'weak') {\n        state.selectedYear = null;\n        state.selectedChapter = null;\n    }\n    \n    \/\/ Update mode tab UI\n    document.querySelectorAll('.mode-tab').forEach(tab => tab.classList.remove('active'));\n    const modeTab = document.getElementById('mode' + mode.charAt(0).toUpperCase() + mode.slice(1));\n    if (modeTab) modeTab.classList.add('active');\n    \n    \/\/ \u2705 ADD THIS: Show\/hide filter cards based on mode\n    const yearCard = document.getElementById('yearFilterCard');\n    const chapterCard = document.getElementById('chapterFilterCard');\n    \n    yearCard.style.display = (mode === 'year' || mode === 'all') ? 'block' : 'none';\n    chapterCard.style.display = (mode === 'chapter' || mode === 'all') ? 'block' : 'none';\n    \n    applyFilters();\n}\n\n\/\/ ============================================\n\/\/ FIXED: filterByYear function\n\/\/ ============================================\nfunction filterByYear(year) {\n    console.log('\ud83d\udcc5 filterByYear called with:', year);\n    console.log('   Previous selectedYear:', state.selectedYear);\n    \n    \/\/ Toggle selection\n    state.selectedYear = (state.selectedYear === year) ? null : year;\n    state.selectedChapter = null;\n    state.currentMode = 'year';\n    \n    console.log('   New selectedYear:', state.selectedYear);\n    \n    \/\/ Update mode tab UI\n    document.querySelectorAll('.mode-tab').forEach(tab => tab.classList.remove('active'));\n    document.getElementById('modeYear').classList.add('active');\n    \n    applyFilters();\n}\n\n\/\/ ============================================\n\/\/ FIXED: filterByChapter function\n\/\/ ============================================\nfunction filterByChapter(chapter) {\n    console.log('\ud83d\udcd6 filterByChapter called with:', chapter);\n    console.log('   Previous selectedChapter:', state.selectedChapter);\n    \n    \/\/ Toggle selection\n    state.selectedChapter = (state.selectedChapter === chapter) ? null : chapter;\n    state.selectedYear = null;\n    state.currentMode = 'chapter';\n    \n    console.log('   New selectedChapter:', state.selectedChapter);\n    \n    \/\/ Update mode tab UI\n    document.querySelectorAll('.mode-tab').forEach(tab => tab.classList.remove('active'));\n    document.getElementById('modeChapter').classList.add('active');\n    \n    applyFilters();\n}\n\nfunction applyFilters() {\n    console.log('\ud83d\udd0d applyFilters called');\n    console.log('   Mode:', state.currentMode);\n    console.log('   Selected Year:', state.selectedYear);\n    console.log('   Selected Chapter:', state.selectedChapter);\n    \n    state.currentQuestionIndex = 0;\n    state.sessionAnswers = {};\n    state.sessionChecked = {};\n    state.isReviewMode = false;\n    \n    \/\/ Apply filtering\n    if (state.currentMode === 'weak') {\n        state.filteredQuestions = allQuestions.filter(q => state.progress.weakQuestions.includes(q.id));\n        console.log('   Filtering by weak areas');\n    } else if (state.selectedYear) {\n        state.filteredQuestions = allQuestions.filter(q => q.year === state.selectedYear);\n        console.log('   Filtering by year:', state.selectedYear);\n    } else if (state.selectedChapter) {\n        state.filteredQuestions = allQuestions.filter(q => q.chapter === state.selectedChapter);\n        console.log('   Filtering by chapter:', state.selectedChapter);\n    } else {\n        state.filteredQuestions = [...allQuestions];\n        console.log('   No filter - showing all');\n    }\n    \n    console.log('   Filtered questions count:', state.filteredQuestions.length);\n    \n    \/\/ Refresh filter lists to show active state\n    populateYearList();\n    populateChapterList();\n    updateQuestionGrid();\n    updateSessionStats();\n    \n    if (state.filteredQuestions.length > 0) {\n        loadQuestion(0);\n    } else {\n        document.getElementById('questionText').textContent = 'No questions available for this filter.';\n        document.getElementById('optionsList').innerHTML = '';\n    }\n}\n\nfunction practiceWeakAreas() {\n    document.getElementById('resultModal').classList.remove('show');\n    setMode('weak');\n}\n\n\/\/ ==========================================\n\/\/ FILTER LIST POPULATION - USING DATA ATTRIBUTES\n\/\/ ==========================================\nfunction populateYearList() {\n    const years = [...new Set(allQuestions.map(q => q.year))].sort().reverse();\n    const yearList = document.getElementById('yearList');\n    \n    \/\/ Use data-year attribute instead of onclick\n    yearList.innerHTML = years.map(year => {\n        const count = allQuestions.filter(q => q.year === year).length;\n        const isActive = state.selectedYear === year;\n        return `<div class=\"filter-item ${isActive ? 'active' : ''}\" data-year=\"${year}\">\n            <span class=\"filter-text\"><i class=\"fas fa-calendar\"><\/i> ${year}<\/span>\n            <span class=\"filter-count\">${count}<\/span>\n        <\/div>`;\n    }).join('');\n}\n\nfunction populateChapterList() {\n    const chapters = [...new Set(allQuestions.map(q => q.chapter))].sort();\n    const chapterList = document.getElementById('chapterList');\n    \n    \/\/ Use data-chapter attribute instead of onclick\n    chapterList.innerHTML = chapters.map(chapter => {\n        const count = allQuestions.filter(q => q.chapter === chapter).length;\n        const shortName = chapter.length > 25 ? chapter.substring(0, 25) + '...' : chapter;\n        const isActive = state.selectedChapter === chapter;\n        return `<div class=\"filter-item ${isActive ? 'active' : ''}\" data-chapter=\"${chapter}\" title=\"${chapter}\">\n            <span class=\"filter-text\"><i class=\"fas fa-book\"><\/i> ${shortName}<\/span>\n            <span class=\"filter-count\">${count}<\/span>\n        <\/div>`;\n    }).join('');\n}\n\n\/\/ ==========================================\n\/\/ QUESTION LOADING & NAVIGATION\n\/\/ ==========================================\nfunction loadQuestion(index) {\n    if (index < 0 || index >= state.filteredQuestions.length) return;\n    \n    state.currentQuestionIndex = index;\n    const question = state.filteredQuestions[index];\n    \n    document.getElementById('questionNumber').textContent = `Question ${index + 1} of ${state.filteredQuestions.length}`;\n    document.getElementById('questionText').innerHTML = question.question;\n    document.getElementById('currentQuestionYear').textContent = question.year;\n    document.getElementById('currentQuestionChapter').textContent = question.chapter;\n    \n    document.getElementById('weakBadge').style.display = isQuestionWeak(question.id) ? 'flex' : 'none';\n    \n    renderOptions(question);\n    \n    const isChecked = state.sessionChecked[index];\n    const explanationBox = document.getElementById('explanationBox');\n    if (isChecked || state.isReviewMode) {\n        document.getElementById('explanationText').innerHTML = question.explanation;\n        explanationBox.classList.add('show');\n    } else {\n        explanationBox.classList.remove('show');\n    }\n    \n    updateMasteryIndicator(question.id);\n    \n    document.getElementById('prevBtn').disabled = index === 0;\n    document.getElementById('nextBtn').disabled = index === state.filteredQuestions.length - 1;\n    document.getElementById('checkBtn').disabled = isChecked || state.isReviewMode;\n    \n    updateQuestionGrid();\n    saveSessionPosition();\n}\n\nfunction renderOptions(question) {\n    const optionsList = document.getElementById('optionsList');\n    const letters = ['A', 'B', 'C', 'D'];\n    const isChecked = state.sessionChecked[state.currentQuestionIndex];\n    const selectedAnswer = state.sessionAnswers[state.currentQuestionIndex];\n    \n    optionsList.innerHTML = question.options.map((option, i) => {\n        let classes = 'option-item';\n        let icon = '';\n        \n        if (isChecked || state.isReviewMode) {\n            classes += ' disabled';\n            if (i === question.correct) {\n                classes += ' correct';\n                icon = '<i class=\"fas fa-check-circle option-icon\"><\/i>';\n            } else if (i === selectedAnswer && i !== question.correct) {\n                classes += ' incorrect';\n                icon = '<i class=\"fas fa-times-circle option-icon\"><\/i>';\n            }\n        } else if (selectedAnswer === i) {\n            classes += ' selected';\n        }\n        \n        return `<div class=\"${classes}\" data-index=\"${i}\">\n            <span class=\"option-letter\">${letters[i]}<\/span>\n            <span class=\"option-text\">${option}<\/span>\n            ${icon}\n        <\/div>`;\n    }).join('');\n}\n\nfunction updateMasteryIndicator(questionId) {\n    const indicator = document.getElementById('masteryIndicator');\n    const stats = state.progress.questionStats[questionId];\n    \n    if (stats && (stats.correct > 0 || stats.incorrect > 0)) {\n        indicator.classList.add('show');\n        const level = getQuestionMasteryLevel(questionId);\n        document.getElementById('masteryStars').innerHTML = [1, 2, 3, 4, 5].map(i => \n            `<i class=\"fas fa-star ${i <= level ? 'filled' : ''}\"><\/i>`\n        ).join('');\n    } else {\n        indicator.classList.remove('show');\n    }\n}\n\nfunction selectOption(optionIndex) {\n    if (state.sessionChecked[state.currentQuestionIndex] || state.isReviewMode) return;\n    state.sessionAnswers[state.currentQuestionIndex] = optionIndex;\n    loadQuestion(state.currentQuestionIndex);\n    updateSessionStats();\n}\n\nfunction checkAnswer() {\n    const selectedAnswer = state.sessionAnswers[state.currentQuestionIndex];\n    if (selectedAnswer === undefined) {\n        showToast('Please select an option first!', 'error');\n        return;\n    }\n    \n    state.sessionChecked[state.currentQuestionIndex] = true;\n    const question = state.filteredQuestions[state.currentQuestionIndex];\n    const isCorrect = selectedAnswer === question.correct;\n    \n    updateQuestionStats(question.id, isCorrect);\n    loadQuestion(state.currentQuestionIndex);\n    updateSessionStats();\n    \n    showToast(isCorrect ? 'Correct! \ud83c\udf89' : 'Incorrect. Review the explanation.', isCorrect ? 'success' : 'error');\n}\n\nfunction previousQuestion() {\n    if (state.currentQuestionIndex > 0) loadQuestion(state.currentQuestionIndex - 1);\n}\n\nfunction nextQuestion() {\n    if (state.currentQuestionIndex < state.filteredQuestions.length - 1) loadQuestion(state.currentQuestionIndex + 1);\n}\n\nfunction goToQuestion(questionId) {\n    const index = state.filteredQuestions.findIndex(q => q.id === questionId);\n    if (index !== -1) loadQuestion(index);\n}\n\n\/\/ ==========================================\n\/\/ QUESTION GRID\n\/\/ ==========================================\nfunction updateQuestionGrid() {\n    const grid = document.getElementById('questionGrid');\n    grid.innerHTML = state.filteredQuestions.map((q, i) => {\n        let className = 'grid-item';\n        \n        if (i === state.currentQuestionIndex) {\n            className += ' current';\n        } else if (state.sessionChecked[i] || state.isReviewMode) {\n            if (state.sessionAnswers[i] === state.filteredQuestions[i].correct) {\n                className += ' correct-answered';\n            } else if (state.sessionAnswers[i] !== undefined) {\n                className += ' incorrect-answered';\n            } else {\n                className += ' unattempted';\n            }\n        } else if (state.sessionAnswers[i] !== undefined) {\n            className += ' attempted';\n        } else {\n            className += ' unattempted';\n        }\n        \n        if (isQuestionWeak(q.id)) className += ' weak-marked';\n        \n        return `<div class=\"${className}\" data-index=\"${i}\">${i + 1}<\/div>`;\n    }).join('');\n}\n\n\/\/ ==========================================\n\/\/ SESSION STATS\n\/\/ ==========================================\nfunction updateSessionStats() {\n    const total = state.filteredQuestions.length;\n    const attempted = Object.keys(state.sessionAnswers).length;\n    let correct = 0, incorrect = 0;\n    \n    Object.keys(state.sessionChecked).forEach(index => {\n        if (state.filteredQuestions[index] && state.sessionAnswers[index] === state.filteredQuestions[index].correct) correct++;\n        else if (state.sessionAnswers[index] !== undefined) incorrect++;\n    });\n    \n    document.getElementById('totalQuestions').textContent = total;\n    document.getElementById('attemptedCount').textContent = attempted;\n    document.getElementById('correctCount').textContent = correct;\n    document.getElementById('incorrectCount').textContent = incorrect;\n}\n\n\/\/ ==========================================\n\/\/ SUBMIT & RESULTS\n\/\/ ==========================================\nfunction submitExam() {\n    let correct = 0, incorrect = 0;\n    \n    state.filteredQuestions.forEach((q, i) => {\n        if (state.sessionAnswers[i] === q.correct) correct++;\n        else if (state.sessionAnswers[i] !== undefined) incorrect++;\n    });\n    \n    const percentage = state.filteredQuestions.length > 0 ? Math.round((correct \/ state.filteredQuestions.length) * 100) : 0;\n    \n    document.getElementById('resultCorrect').textContent = correct;\n    document.getElementById('resultIncorrect').textContent = incorrect;\n    document.getElementById('resultScore').textContent = percentage + '%';\n    \n    if (percentage >= 80) {\n        document.getElementById('resultIcon').textContent = '\ud83c\udf89';\n        document.getElementById('resultTitle').textContent = 'Excellent!';\n        document.getElementById('resultMessage').textContent = 'Outstanding performance!';\n    } else if (percentage >= 60) {\n        document.getElementById('resultIcon').textContent = '\ud83d\udc4d';\n        document.getElementById('resultTitle').textContent = 'Good Job!';\n        document.getElementById('resultMessage').textContent = 'Keep practicing!';\n    } else {\n        document.getElementById('resultIcon').textContent = '\ud83d\udcaa';\n        document.getElementById('resultTitle').textContent = 'Keep Learning!';\n        document.getElementById('resultMessage').textContent = 'Focus on weak areas.';\n    }\n    \n    document.getElementById('practiceWeakBtn').style.display = state.progress.weakQuestions.length > 0 ? 'flex' : 'none';\n    document.getElementById('resultModal').classList.add('show');\n}\n\nfunction reviewAnswers() {\n    document.getElementById('resultModal').classList.remove('show');\n    state.isReviewMode = true;\n    state.filteredQuestions.forEach((_, i) => { state.sessionChecked[i] = true; });\n    loadQuestion(0);\n    updateQuestionGrid();\n}\n\nfunction retryQuiz() {\n    document.getElementById('resultModal').classList.remove('show');\n    state.sessionAnswers = {};\n    state.sessionChecked = {};\n    state.isReviewMode = false;\n    updateQuestionGrid();\n    updateSessionStats();\n    loadQuestion(0);\n}\n\n\/\/ ============================================\n\/\/ FIXED: resetQuiz - NOW RESETS WEAK AREAS\n\/\/ ============================================\nfunction resetQuiz() {\n    if (confirm('Reset this session?\\n\\nThis will clear:\\n\u2022 Current answers\\n\u2022 Weak areas\\n\u2022 All progress')) {\n        \n        \/\/ Reset session data\n        state.sessionAnswers = {};\n        state.sessionChecked = {};\n        state.isReviewMode = false;\n        \n        \/\/ Reset ALL progress including weak areas\n        state.progress = {\n            questionStats: {},\n            weakQuestions: [],\n            masteredQuestions: [],\n            totalCorrect: 0,\n            totalIncorrect: 0,\n            lastSession: null\n        };\n        \n        \/\/ Save reset progress\n        saveProgress();\n        \n        \/\/ Reset filters\n        state.currentMode = 'all';\n        state.selectedYear = null;\n        state.selectedChapter = null;\n        state.filteredQuestions = [...allQuestions];\n        \n        \/\/ Update mode tabs UI\n        document.querySelectorAll('.mode-tab').forEach(tab => tab.classList.remove('active'));\n        document.getElementById('modeAll').classList.add('active');\n        \n        \/\/ Update all UI\n        populateYearList();\n        populateChapterList();\n        updateProgressDisplay();\n        updateWeakAreasDisplay();\n        updateQuestionGrid();\n        updateSessionStats();\n        loadQuestion(0);\n        \n        \/\/ Hide session info\n        document.getElementById('sessionInfo').style.display = 'none';\n        \n        showToast('Session reset successfully!', 'success');\n    }\n}\n\n\/\/ ==========================================\n\/\/ TOAST\n\/\/ ==========================================\nfunction showToast(message, type = 'error') {\n    const toast = document.getElementById('warningToast');\n    document.getElementById('toastMessage').textContent = message;\n    toast.classList.remove('success');\n    if (type === 'success') toast.classList.add('success');\n    toast.classList.add('show');\n    setTimeout(() => toast.classList.remove('show'), 3000);\n}\n\n\/\/ ==========================================\n\/\/ SCREENSHOT PREVENTION\n\/\/ ==========================================\nfunction initScreenshotPrevention() {\n    document.addEventListener('keydown', function(e) {\n        if (e.key === 'PrintScreen' || (e.ctrlKey && e.key === 'p') || (e.ctrlKey && e.shiftKey && e.key === 'S')) {\n            e.preventDefault();\n            showToast('Screenshots and printing are not allowed!');\n            return false;\n        }\n    });\n    \n    document.addEventListener('contextmenu', function(e) {\n        e.preventDefault();\n        showToast('Right-click is disabled!');\n        return false;\n    });\n}\n\n\/\/ Initialize when DOM is ready\ndocument.addEventListener('DOMContentLoaded', initQuiz);\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Message \ud83c\udf89 Great Job! You have completed the quiz. 0 Correct 0 Incorrect 0% Score Review Practice Weak Try Again [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[44],"tags":[],"class_list":["post-5743","page","type-page","status-publish","hentry","category-pyq"],"_links":{"self":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/5743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5743"}],"version-history":[{"count":160,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/5743\/revisions"}],"predecessor-version":[{"id":10384,"href":"https:\/\/promotionexams.com\/index.php?rest_route=\/wp\/v2\/pages\/5743\/revisions\/10384"}],"wp:attachment":[{"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/promotionexams.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}