FIA Past Papers MCQs

FIA Superintedent Model Paper 2026 — 500 MCQs (Page 28 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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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

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

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

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

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

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

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

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

Power of a Head of Department for 'Unforeseen Expenditure/Others (General)' is:

Rs. 50,000
Rs. 100,000
Rs. 500,000
Full powers

Power to incur expenditure on foreign delegations arriving in Pakistan (item 42A) is available to:

PAO and HoD
Finance Division only
All three levels
PAO only; Nil for HoD and head of sub-ordinate office

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