Schedule – Write-off MCQs

4 MCQs — FM & Powers of PAOs Regulations, 2021 MCQs

Practice Schedule – Write-off MCQs with correct answers and explanations. These questions are from the FM & Powers of PAOs Regulations, 2021 MCQs section.

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FM & Powers of PAOs Regulations, 2021 Subcategories

Reg 1 – Application	Reg 1 – Commencement
Reg 1 – Date	Reg 1 – Legal basis
Reg 10 – Prudence	Reg 11 – Public advantage
Reg 12 – Allowances	Reg 13 – Delegation
Reg 14 – Procurement	Reg 14 – Re-appropriation
Reg 14 – Section 23	Reg 14 – Supplementary
Reg 14 – Surrender	Reg 15 – Finance Division
Reg 18 – Legislation	Reg 19 – Budget ceilings
Reg 2 – Definitions	Reg 21 – Supplementary grants
Reg 23 – Surrendered funds	Reg 24 – SOEs
Reg 25 – Lump provision	Reg 26/27 – Posts
Reg 28 – Representation	Reg 3 – Head of FM
Reg 30-31 – CFAO	Reg 31 – CFAO pay
Reg 31 – CFAO PER	Reg 31 – CFAO posting
Reg 31 – CFAO posts	Reg 31 – CFAO reporting
Reg 31 – CFAO restrictions	Reg 31 – CFAO tenure
Reg 31 – CFAO transfer	Reg 32 – CFAO functions
Reg 33 – Audit committee	Reg 33 – CIA
Reg 33 – CIA reports	Reg 34 – Repeal
Reg 4 – Criteria	Reg 4 – Proviso
Reg 5 – Designation	Reg 6 – Accountability
Reg 7 – Autonomous bodies	Reg 7 – Committees
Reg 7 – FA organization	Reg 7 – Grant-in-aid
Reg 7 – Joint responsibility	Reg 7 – Reporting
Reg 7 – Responsibilities	Reg 8 – Delegation principles
Schedule – Deceased dues	Schedule – Fees
Schedule – Foreign delegation	Schedule – Law charges
Schedule – Leave	Schedule – Legal heir
Schedule – Light refreshment	Schedule – LTC
Schedule – Mission repairs	Schedule – Missions
Schedule – Pay fixation	Schedule – Posts
Schedule – Printing	Schedule – Re-appropriation
Schedule – Rent	Schedule – TA
Schedule – Unforeseen	Schedule – Write-off

A PAO may write off irrecoverable losses of stores or public money due to fraud, theft etc. up to:

Rs. 500,000 in each case
Rs. 1 million in each case
Rs. 10 million in each case
Rs. 5 million in each case

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The write-off power of a Head of Department for losses due to fraud, theft etc. is up to:

Rs. One million
Rs. Ten million
Rs. Five hundred thousand
Rs. Two hundred thousand

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Write-off power of a Head of Department for deficiencies due to breakage, shortage in transit, wastage, depreciation etc. is up to:

Rs. Five hundred thousand
Rs. One million
Rs. Two hundred thousand
Rs. One hundred thousand

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A PAO cannot write off a loss under Schedule item 8(i) if:

The case is older than one year
The loss exceeds Rs. 1 million
The loss occurred in a subordinate office
The loss discloses a defect of system requiring orders of higher authority

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