Knowledge Booster: EXPENDITURE_L1 Edition (14 Apr 2026)
Welcome to today's EXPENDITURE_L1 Knowledge Booster! We've handpicked 10 essential questions from our database to help you sharpen your skills. Dive in and test your knowledge!
Q1. In Appropriation Accounts variation should be explained between _____________ ( Sub Head wise)विनियोग खातों में अंतर को स्पष्ट किया जाना चाहिएविनियोग खातों में भिन्नता को _____________ (उपशीर्ष के अनुसार) के बीच स्पष्ट किया जाना चाहिए
- A) actual expenditure and sanctioned grants/appropriations
- B) Original Grant plus Supplementary Grant and Actual Expenditure
- C) Final Grant and Actual Expenditure
- D) Supplementary Grant and Actual Expenditure
Correct Answer: actual expenditure and sanctioned grants/appropriations
Explanation: Explanation : Explanations for Variations between: FG - Final Grant & Actuals - At Railway Board level or Zonal Railway level
Q2. In case the contractor fails to submit the requisite PG even after ______ from the date of issue of LOA, the Service contract shall be terminated duly forfeiting EMD and other dues, if any payable against that contract. यदि ठेकेदार एलओए जारी होने की तारीख से ______ के बाद भी अपेक्षित पीजी जमा करने में विफल रहता है, तो ईएमडी और अन्य देय राशि, यदि उस अनुबंध के विरुद्ध देय हो, को जब्त करते हुए सेवा अनुबंध को समाप्त कर दिया जाएगा।
- A) 30 days
- B) 45 days
- C) 60 days
- D) 90 days
Correct Answer: 90 days
Explanation: Explanation : PG - Performance Guarantee: A. 5% of the Contract Value B. 4 separate parts i.e., each 1.25 % of the Contract Value C. Due period: 30 days from the LOA D. 60 days - If the Contractor fails to furnish after 60 days from the LOA, a notice will be served to the Contractor to pay the same within 90 days from LOA E. 60th day is Bank Holiday or office closure, the next working should be considered as the last day for submission of PG . F. 15% - Penal Interest - 31st day to the Day of submitting PG The consequences of failure to submission of PG within 90 days are:
Q3. Which type of contracts must be in writing and registered to be enforceable? किस प्रकार के अनुबंधों को लागू करने के लिए लिखित और पंजीकृत होना आवश्यक है?
- A) Sale of immovable property
- B) Buying groceries
- C) Lending money to a friend
- D) Online shopping orders
Correct Answer: Sale of immovable property
Explanation: Explanation : Certain contracts, like real estate transactions, must be in writing and registered to be legally valid.
Q4. Plan head 1400 denotes ________ (AFA 70% 2025 First batch)प्लानहेड 1400 ________ दर्शाता है (एएफए 70% 2025 प्रथम बैच)
- A) New Lines
- B) Doubling
- C) Gauge Conversion
- D) Track Renewal
Correct Answer: Gauge Conversion
Explanation: Explanation : Track Renewal - PH 3100 - Coordinator is CTE - Chief Track Engineer New Lines - PH 1100 - Coordinator is PCOM
Q5. What does EBR convey in connection with funds provisioning __________ (AFA 70% 2025 First batch) फंड के प्रावधान के संबंध में ईबीआर क्या जानकारी देता है __________ (एएफए 70% 2025 प्रथम बैच)
- A) Expended Board for Railways
- B) Extra Budgetary Resources
- C) Essential Budget reappropriation
- D) None of these
Correct Answer: Extra Budgetary Resources
Explanation: Explanation : Philosophy behind of EBR. New trend of investment planning in Indian Railways.
Q6. Which one of the following pair is Incorrect in regard to MSOP ? एमएसओपी के संबंध में निम्नलिखित में से कौन सा युग्म गलत है? MSOP के संबंध में निम्नलिखित में से कौन सी जोड़ी गलत है? एमएसओपी के संबंध में निम्नलिखित में से कौन सा युग्म गलत है?
- A) Part A - Works
- B) Part B - Medical
- C) Part C - Miscellaneous
- D) Part G - Commercial
Correct Answer: Part G - Commercial
Explanation: Explanation : Parts of MSOP G
Q7. In the exercise of their financial powers, the ______________ must pay due regard to the Canons of Financial Proprietyअपनी वित्तीय शक्तियों के प्रयोग में, ______________ को वित्तीय औचित्य के सिद्धांतों का उचित ध्यान रखना चाहिए
- A) Accounts officers
- B) DRMs
- C) GMs
- D) Sanctioning authorities
Correct Answer: Sanctioning authorities
Explanation: Explanation :
Q8. What is the full form of DRF with respect to india railways' source of fund ? भारतीय रेलवे के निधि स्रोत के संबंध में डीआरएफ का पूर्ण रूप क्या है ?
- A) Deposit resources Fund
- B) Depreciation Reserve Fund
- C) Development Reserve fund
- D) None of the above
Correct Answer: Depreciation Reserve Fund
Explanation: Explanation : DRF - Depreciation Reserve Fund .
Q9. Public moneys should not be utilized for the benefit of a particular person or section of the community unless ____________ (Hint: Canons of financial propriety)सार्वजनिक धन का उपयोग किसी विशेष व्यक्ति या समुदाय के वर्ग के लाभ के लिए तब तक नहीं किया जाना चाहिए जब तक कि ____________ (संकेत: वित्तीय औचित्य के सिद्धांत)
- A) A claim for the amount could be enforced in a Court of Law.
- B) A claim for the amount sanctioned by General Manager
- C) A claim for the amount sanctioned by FC
- D) None of the above
Correct Answer: A claim for the amount could be enforced in a Court of Law.
Explanation: Explanation : Public moneys should not be utilized for the benefit of a particular person or section of the community unless- a. the amount of expenditure involved is insignificant ; or
Q10. PH 82 - Transfer to SRSF - Special Railway Safety Fund.SRSF is replaced as _____________ (recently)पीएच 82 - एसआरएसएफ में स्थानांतरण - विशेष रेलवे सुरक्षा निधि।SRSF को _____________ के रूप में प्रतिस्थापित किया गया है
- A) RRSK - Rashtriya Rail Sanraksha Kosh
- B) RSF - Railway Safety Fund
- C) No Change
- D) None of these
Correct Answer: RRSK - Rashtriya Rail Sanraksha Kosh
Explanation: Explanation : 1) Dedicated Fund for Railway Safety 2) Established in the year 2017-18
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