FIA Past Papers MCQs

FIA Superintedent Model Paper 2026 — 500 MCQs (Page 23 of 50)

Practice FIA Past Papers MCQs with solved questions from real past exams. These MCQs cover FIA Superintedent Model Paper 2026 past papers and are ideal for candidates preparing for competitive exams.

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Regulation 7(1)(q) requires the PAO to ensure that grant-in-aid:

Is released quarterly to all autonomous bodies
Shall not be a recurring budget feature and is approved after detailed review, per section 6 of the Act
Is approved only by the Finance Division
Covers salaries and pension of public entities

Under Regulation 7(1)(u), the PAO is responsible for attending meetings of the ______ and holding meetings of the ______ on regular basis.

Departmental Accounts Committee; Public Accounts Committee
ECNEC; DDWP
Public Accounts Committee; Departmental Accounts Committee
CDWP; Audit Committee

An officer designated as PAO, other than the Secretary of a Division, shall submit reports on exercise of financial powers to the Secretary of the administrative Division on:

Half-yearly basis
Monthly, quarterly and annual basis
Annual basis only
Quarterly and annual basis

Under Regulation 7(4), the Secretary (PAO), other designated PAOs, heads of departments, sub-ordinate offices and autonomous bodies are ______ responsible for financial propriety.

Jointly and severally
Individually only
Not
Vicariously

Heads of autonomous bodies not designated as PAOs but receiving funds from Government shall exercise the same powers as are delegated to:

A Principal Accounting Officer
The Finance Division
A head of subordinate office
A head of department

Regulation 7(6) states that the Financial Advisor's organization of the Finance Division:

Has been converted into the CFAO office
Has been disbanded under the Act
Continues in advisory role
Has been merged with AGPR

An expenditure sanction issued to AGPR with approval of the PAO:

Requires approval of the CFAO
Requires vetting by Finance Division
Requires endorsement by Establishment Division
Shall not require endorsement from Finance Division

Regulation 10 requires that every Government servant exercise the same vigilance in public expenditure as a person of:

Professional competence would exercise as an auditor
Extraordinary care would exercise as a trustee
Ordinary prudence would exercise in respect of his own money
Reasonable caution would exercise in business

Under Regulation 11, an expenditure that benefits a particular person or community may be incurred only if:

It is by order of a competent court or in pursuance of Government-approved policy
It is recommended by the CFAO
It is approved by the PAO
It is below Rs. 1 million

Regulation 12 provides that allowances such as TA shall be so regulated that they are not, on the whole:

Less than actual expenditure
Paid in advance
A source of profit to the recipient
Taxable

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