Del

egat
ionofFi
nanci
alPowerRul
e,1978(
DFPR)
1. Alli ncident aland ot her expendi t
ur ei ncl uding expendi t
ure on st ores i ncur red for
managementofanof fi
ce,butnoti ncludeexpendi turespeci fi
callyclassi fi
edundersome
otherheadofexpendi turesuchaswor ks, toolsandpl antaret er
medas_ ___
2. Headofdepar tmentmeansanaut horityspeci f
iedi n_ _____inr elationtoof ficesunderhi s
admi nistrativecont rolandi ncl udessuchot heraut hor it
yasdepar tmentbyor der,speci fyas
headofdepar t
mentandmi nimum st atusofsuchaut horit
yshoul d_ _ __
3. HeadofOf ficehasbeendef i
nedi n____ __
4. Sanct iont o_ __ ____remai noper ativeev eni nsucceedi ngy earspr ovidedf undsar emade
availableint hosey ear sandal sosubj ectt ot ermsofsanct ion.
5. No r e-appr opriation t o augmentt r
av elexpenses buti ncrease upt o_ __ _% al lowed by
secret ari
esbyr e-appr opr i
ation
6. Author it
ycompet entt ocr eatepost sei therper manentort empor ar ycannotcr eatesonow
asbanoncr eationofpost sexi sts-True/ False
7. Speci fi
edpower sofdepar tment sofcent ralgov tandheadsofdepar tment si nrelation to
creationofper manentpost s, tempor ar ypost s,appr opriati
onandr e-appr opr i
at i
on, incurri
ng
ofmi scel l
aneous and cont ingentexpendi tur
e and wr ite offofl osses ar e gi ven in
Schedul e_ _____
8. Depar tmentmayconf erpower s,notexceedi ngt hosev estedint hem t oheadofdepar tment
oranyot hersubor dinat eaut hor i
t yinr espectofanymat tercov eredunderr ulesofDFPR
except _____
9. Wher eaHoDdel egat eshi sal loranyofhi spower st ohi ssub- ordinate,_____shal lcontinue
tober esponsi blef orcor r
ect ness, regul ari
tyandpr opr i
etyofdeci sionst akenbyt hatof fi
cer
10. _ ______ _
__ i
sheadofof ficeinsecr etariat
11. Noi nsur ancef orgov t .proper tyei t
hermov ableori mmov ableshal lbemadeandhenceno
expendi
tureoni nsur ancei st obemadebyaGov t.Depar t
ment -True/False
12. Whi chr ulepr ov i
despower stoheadofof ficet oaut hor i
seanyot hergazet tedof f
icerunder
himtoexer cisepower st oincurcont ingentandmi scell
aneousexpendi t
uresubj ectt or est r
ict
ions
andli
mitations?
13. Schedul eofDFPR,1978t hatdeal swi thpowert oi ncurcont i
ngentexpendi turesbyaHead
ofOffi
ceis_ ___
14. Est imat esofr eceiptsofext er nalaidi spr epar edby _ ____
15. Est imat esofr evenuer eceiptsofUTadmi ni strat
ioni spr eparedby _ _____
16. Est imat est obef urnishedt of inancemi nistr yby_ ____

Answer
s
1. Contingentexpendi t
ure(giveninDFPR, 1978)
2. Schedule1ofDFPR, 1978,nottobebel owtherankofdeputysecret
ary.
3. Rule14ofDFPR, 1978
4. Recurri
ngexpendi ture
5. 10%.Nor e-appropr i
ati
onf r
om chargedt ovotedandviceversa,
revenuetocapi
talandvi
ce
versa,onegr anttoanot her,from secretser
vicefundtootherchargesincl
udi
ngsalar
ies,
wages, offi
ceexpenseset c, onnewser vi
cenotapprov
edinbudget(DFPR)
6. True.Anaut hori
tycompet entt ocr
eatepostcanalsoaboli
shsuchpost s.
7. ScheduleIt oVI IofDFPR, 1978.
8. (i
)creationofpost s.(i
i)write-
offoflosses(i
ii
)re-
appropr
iat
ionoffundsexceeding10%of
ori
ginalbudgetpr ovision
9. HoDhi msel f.
10. Undersecr etaryinchar geofadmi nist
rati
on
1
Prepar
edbyDeepakKumarRahi
,AAO(
LAD/
Pat
na)
11. True( DFPR,1978) .Addi ti
onalriskratef orfrei
ghtsbutnoti nsurance.Howev er,Motor
vehicl
e connect ed to commer cialpurpose need t o be insured.Accor di
ngly,property
receivedonl oanshallalsobei nsurediftermsandcondi t
ionsofsuchl oanpr ovi
deso.
12. Rule16ofDFPR, 1978.
13. Schedul eV.₹2000/ -permont heachcase( Recurri
ng)and₹5000/ -permont heachcase
(non-recurr
ing)
14. Cont r
ollerofAidAccount sandAudi t( Minist
ryofFi nance).Estimateofr ecei
ptofCent ral
taxesanddut i
esbyCBDTandCBEC.Est i
mat epertai
ningtoot herreceiptbyCGA.
15. IncaseofDepar tmentalisedsystem ofAccount s-CGAandI ncaseofnon- Departmentali
sed
system ofAccount s-Audi t
/AccountsOf f
icer(CAG)
16. 31stDecember

2
Prepar
edbyDeepakKumarRahi
,AAO(
LAD/
Pat
na)