Solvled – HP F&AS (Preliminary) Examination, 29/12/2024 Part – 2

Part 1 link here


61. A demand for goods shall not be divided into small quantities to make piece meal purchases has been referred under Rule …………… of HPFR, 2009.
(A) 94
(B) 98
(C) 100
(D) 101

62. As per FD’s OM dated 3.9.2022, the maximum limit for grant of HBA for enlargement of existing house or repair is ……………
(A) 15 times of basic pay subject to maximum of Rs. 1.80 lakh
(B) 25 times of basic pay subject to maximum of Rs. 3.50 lakh
(C) 25 times of basic pay subject to maximum of Rs. 7.50 lakh
(D) 25 times of basic pay subject to maximum of Rs. 15 lakh

63. The duties and responsibilities of Administrative Department is ……………
(A) To ensure that public funds allocated are used for the purpose for which they were allocated
(B) To appear before the Committee on Public Accounts
(C) To ensure that the department follows the Government procurement procedure for procurement of goods and services
(D) All of the above

64. The procedure for dealing with time barred claims of Government servants is mentioned under …………… of HPFR, 2009.
(A) Rule 174
(B) Rule 175
(C) Rule 178
(D) Rule 180


65. Annual accounts of the State Government under Rule 64 of HPFR, 2009 showing the annual receipts and disbursements shall be prepared by the:
(A) Finance department
(B) Accountant General
(C) Head of Department
(D) District Treasury Officer

66. The amount of performance security should be between …………… percent of the value of contract.
(A) 2 to 5
(B) 5 to 10
(C) 10
(D) 15

67. For refund of revenues, the bill is presented to the Treasury on …………… form.
(A) HPTR 1
(B) HPTR 5
(C) HPTR 4
(D) HPTR 8

68. In cases of accidental loss of property of Government servant due to natural calamity the compensation may only be granted with the approval of:
(A) Head of Department
(B) Finance Department
(C) Law Department
(D) Accountant General

69. Under which rule of HPFR, 2009, it is mentioned that all the orders conveying sanctions to expenditure shall be expressed both in words and figures?
(A) 10
(B) 15
(C) 17
(D) 18



70. In case of disposal through auction, if a bid is accepted, earnest money not less than ………… percent of the bid value shall be taken on spot from the successful bidder in cash.
(A) 2
(B) 5
(C) 10
(D) 25

71. Physical verification of Library books at an interval of not more than three years shall be conducted in case of libraries having :
(A) More than 20000 books, but not more than 50000 books
(B) More than 50000 books
(C) Not more than 20000 books
(D) None of the above

72. Which of the following is not a non-tax revenue?
(A) Income from dividends
(B) Income from interest
(C) Income from fines and fees
(D) Wealth tax

73. Minor heads have a :
(A) Single digit code
(B) Two digit code
(C) Three digit code
(D) Four digit code

74. The date of closure of Inter-State Governmental adjustments shall be ………… of the following financial year.
(A) 10th April
(B) 30th April
(C) 15th April
(D) 30th June


75. At what value the goods which are declared surplus in a department, may be transferred to another department for utilization?
(A) Book value
(B) Market value
(C) Guiding price
(D) Reserved price

76. The budget shall be laid before the State Legislature before the commencement of that financial year in accordance with the provisions of article ………… of the Constitution.
(A) 202(1)
(B) 202(3)
(C) 267(2)
(D) None of these

77. A sanction for any fresh charge, unless it is specifically renewed, shall lapse, if no payment in whole or in part has been made during a period of :
(A) Financial year in which sanction is accorded
(B) 3 months from the date of issue of such sanction
(C) 6 months from the date of issue of such sanction
(D) 12 months from the date of issue of such sanction

78. Expenditure on New Service shall not be incurred during a financial year not contemplated in annual budget has been referred under ………… of HPFR, 2009.
(A) Rule 14
(B) Rule 42
(C) Rule 45
(D) Rule 47



79. The primary unit in a grant of appropriation mean:
(A) Object Head of Account
(B) Minor Head of Account
(C) Major Head of Account
(D) None of these

80. Major head in respect of revenue expenditure of various departments start with the digit:
(A) 0 or 1
(B) 2 or 3
(C) 4 or 5
(D) 6 or 7

81. Invalid pension is granted to a Government servant under …………… of CCS (Pension) Rules, 1972.
(A) Rule 36
(B) Rule 39
(C) Rule 38
(D) Rule 41

82. Where the payment of DCRG has been delayed beyond …………… from the date of retirement, an interest at the rate applicable to GPF deposit shall be paid to the retired/ dependants of deceased.
(A) 3 months
(B) 6 months
(C) 9 months
(D) 12 months

83. Compensation pension is granted to a Government servant who has been:
(A) Compulsorily retired from service as a penalty
(B) Selected for discharge owing to the abolition of his permanent post
(C) Retires from the service on account of any bodily or mental infirmity
(D) None of the above


84. The pension of an employee is fixed at Rs. 38,000. He requested to commute 40% of his pension. Lumpsum amount of commutation admissible to him will be ……………, if the commutation value as per commutation table is 8.371.
(A) Rs. 1526871
(B) Rs. 1526870
(C) Rs. 1526872
(D) Rs. 1526873

85. The maximum limit of emoluments (sum of Pay and NPA) to be reckoned for pension in case of H.P. Medical Officers is:
(A) Rs. 214300
(B) Rs. 216800
(C) Rs. 224100
(D) Rs. 225000

86. Calculate the E.L. encashment payable to the Government servant who is drawing a Basic Pay of Rs. 70,600, DA @ 42% and EL balance at the time of retirement is 228 days. He has also availed 10 days leave encashment during LTC in his entire service.
(A) Rs. 7,61,915
(B) Rs. 7,28,498
(C) Rs. 7,61,916
(D) Rs. 7,28,497

87. A Government servant was on Leave Not Due and he applied for voluntary retirement. The retirement in his case shall take effect from:
(A) The date decided by the competent authority
(B) The date of voluntary retirement sought by him
(C) The date of commencement of the Leave Not Due
(D) None of the above



88. Pension Disbursing Authority means :
(A) Branch of a nationalised bank
(B) Treasury including sub-Treasury
(C) Accounts Officer
(D) All of the above

89. Leave salary and pension contributions should be paid :
(A) Within 15 days from the end of each financial year
(B) Within 30 days from the end of each financial year
(C) Within the same financial year
(D) At the end of foreign service

90. Under Rule 3 of CCS (Pension) Rules, 1972, which of the following payment is not included under retirement benefits?
(A) Pension
(B) Leave encashment
(C) Service Gratuity
(D) Retirement Gratuity

91. Child Care Leave shall be debited against :
(A) Half Pay Leave
(B) Earned Leave
(C) Leave Not Due
(D) None of these


92. Indicate the Rule for “Recall to duty before expiry of leave”:
(A) 22
(B) 23
(C) 24
(D) 25

93. Which is not correct statement about Leave Not Due?
(A) It is granted as leave preparatory to retirement
(B) It is granted on medical certificate upto a maximum of 360 days during the entire service
(C) It is granted without production of medical certificate in continuation of maternity leave
(D) It is debited against the HPL

94. A Government servant joined on 13 August, 2023. How many days of earned leave will be entitled to him during the half year?
(A) 15 days
(B) 10 days
(C) 12 days
(D) 13 days

95. In case of a single female Government servant, the grant of Child Care Leave shall be extended to ………… in a calendar year.
(A) three spells
(B) five spells
(C) six spells
(D) None of these



96. Under Rule 19(1) of the CCS (Pension) Rules, the re-employed military pensioners have to exercise the option within a period of …………… for counting of military service.
(A) One month from the date of joining the civil service
(B) Three months from the date of joining the civil service
(C) Six months from the date of joining the civil service
(D) One year from the date of joining the civil service

97. A government servant took ½ day’s casual leave during tour, the DA will be calculated at the following rate for that calendar day:
(A) 50% of the DA
(B) No DA
(C) 30% of the DA
(D) 70% of the DA

98. The rate of interest on House Building Advance from the financial year 2022-23 is:
(A) 7.1%
(B) 12%
(C) 9%
(D) 8.5%

99. If a Government servant avails free boarding and lodging during tour, then his admissibility for Daily Allowance will be:
(A) 25% of the DA
(B) 50% of the DA
(C) 70% of the DA
(D) Full DA


100. Daily Allowance is payable to the Government servant while on tour:
(A) When the Government servant avails Restricted Holiday
(B) When Sunday falls during the tour
(C) When the Government servant avails Casual leave
(D) When the Government servant avails Earned leave

101. The Government servant has rendered 28 years 9 months and 2 days service and is drawing a basic pay of Rs. 97,000, DA @ 42% and HRA @ Rs. 2,000 p.m. The retirement gratuity payable in his case will be ……………
(A) Rs. 19,97,230
(B) Rs. 19,97,231
(C) Rs. 20,38,410
(D) Rs. 20,00,000

102. Whether any TA is admissible to a Government servant if he is recalled from vacation in public interest?
(A) No TA is admissible
(B) Admissible in full
(C) Only 50% is admissible
(D) Only 70% is admissible

103. When both dependent parents are alive, the family pension first will be given to:
(A) Father of the deceased
(B) In equal share to both
(C) Mother of the deceased
(D) None of these

104. The Special Casual Leave is granted to a Government servant for donating their organ(s) for a maximum of ……………
(A) 30 days
(B) 42 days
(C) 45 days
(D) None of these



105. What benefits get affected, if the wilful absence from duty is not regularized by the competent authority and treated as dies non?
(A) Increment
(B) Leave
(C) Pension
(D) All of these

106. A female Government servant requested to sanction the Maternity Leave on account of abortion along with MC having three surviving children. Is she eligible for the maternity leave in this case?
(A) She is not eligible
(B) She is eligible not exceeding 45 days during the entire service
(C) She is eligible only for 60 days
(D) She is eligible not exceeding 180 days

107. Which CCS (Leave) Rule is applicable for encashment of leave salary in respect of Public Sector Undertaking / Autonomous Body wholly or substantially owned or controlled by the Central / State Government?
(A) Rule 39(b)
(B) Rule 39-A
(C) Rule 39-B
(D) Rule 39-D

108. A Government Servant quits service on 30.06.2023. He was having 290 days of EL at his credit on that date. He is eligible for ………… cash equivalent in respect of earned leave.
(A) 145 days
(B) No cash equivalent of EL
(C) 150 days
(D) 290 days


109. The age limit of a child stipulated for the grant of Child Adoption Leave is :
(A) Below the age of 3 months
(B) Below the age of 6 months
(C) Below the age of one year
(D) Below the age of 18 years

110. Advance from General Provident Fund is not permissible for :
(A) The expenses in connection with the illness of subscriber and members of his family
(B) The purpose of pilgrimage and visiting places of eminence of all religions
(C) To meet the cost of higher education of the members of his family
(D) Acquiring a ready-built house or flat

111. General Provident Fund subscriptions are classified under head of account :
(A) 8009-01-101
(B) 8005-01-101
(C) 8009-02-101
(D) 8009-03-101

112. Under ………… of GPF (CS) Rules, 1960, a Government servant may make nominations.
(A) Rule 3
(B) Rule 5
(C) Rule 8
(D) Rule 9



113. The nomination made or notice of cancellation given by a subscriber under the GPF Rules, 1960 shall be valid/effective from the date:
(A) As specified by the subscriber
(B) It is accepted by the Accounts Officer
(C) It is received by the Accounts Officer
(D) As specified by the Accounts Officer

114. Absence by a Government servant after the expiry of leave shall be debited against his leave account as though it were ……………….., to the extent such leave is due.
(A) Earned Leave
(B) Half Pay Leave
(C) Leave Not Due
(D) None of these

115. During deputation, following allowances will be regulated with mutual consent of the lending and borrowing organisation:
(A) HRA/Transport allowance
(B) Joining time and Joining time pay
(C) Travelling Allowance and Transfer TA
(D) All of the above

116. A Group B Government servant whose date of birth is 1.9.1964, joined the service on 14.9.1997. Apart from EL and HPL, he had availed 2 months EOL due to personal reasons and 15 days EOL on medical certificate during the entire service. The qualifying service in his case will be ……………
(A) 24 years 9 months and 2 days
(B) 24 years 9 months and 18 days
(C) 24 years 9 months and 17 days
(D) 24 years 11 months and 17 days


117. The leave salary payable during Child Care Leave is equal to:
(A) Half of the leave salary payable in case of Earned leave
(B) Equal to the pay drawn immediately proceeding on leave
(C) 100% of salary for the first 365 days and 80% for next 365 days
(D) No leave salary

118. As per H.P. Finance Department’s OM, the emoluments for retiree(s) of specialized category to engaged as Consultant will be fixed at the rate of:
(A) 50% of the basic pay last drawn
(B) 40% of the basic pay last drawn
(C) 30% of the basic pay last drawn
(D) 50% of the basic pay last drawn plus dearness relief

119. The time limit fixed to claim reimbursement of expenditure incurred under LTC, when no advance has been taken is:
(A) Within 1 month of the due date
(B) Within 3 months of the due date
(C) Within 6 months of the due date
(D) Within 1 year of the due date

120. During Leave Travel concession 10 days encashment is available to visit:
(A) Hometown
(B) Anywhere in India
(C) Only when Govt. servant and his family visit the place together
(D) In both types of LTCs mentioned at (A) and (B) above


Part 1 link here

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