FM & Powers of PAOs Regulations, 2021 MCQs

Development posts created by the Secretary under a PC-I, after completion of the project, may be converted to current expenditure as temporary posts on the recommendation of:

The PAO alone
Planning Commission alone
MS Wing of the Establishment Division and approval of Finance Division
The Auditor-General

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Which re-appropriation is PERMISSIBLE under the Schedule?

From one development project to another duly approved project, by the Secretary
From ERE to non-ERE
From one demand for grant to another
From development to current expenditure

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Re-appropriation from ERE (Employee Related Expenses) to Non-ERE was expressly prohibited by an amendment made vide:

SRO 799(I)/2021
SRO 2019(I)/2025
SRO 320(I)/2022 dated 09.02.2022
SRO 1567(I)/2022 dated 04.08.2022

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Funds may NOT be re-appropriated to meet expenditure for a purpose for which the allotment was:

Below Rs. 1 million
Specifically reduced or refused by the National Assembly
Approved by the Finance Division
Not utilized in previous year

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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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Other Ministries/Divisions may hire non-residential buildings in Islamabad, Rawalpindi, Lahore, Karachi, Peshawar and Quetta at a rent up to:

Rs. 1 million per month
Rs. 1.5 million per month
Rs. 500,000 per month
Rs. 2 million per month

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For hiring residential buildings, the PAO may grant advance payment of rent for a maximum of:

Two years
Three months
One year during the lease period
Six months

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FM & Powers of PAOs Regulations, 2021 MCQs

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