📘 Delegation of Financial Powers – 100 MCQs

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1. Delegation of financial powers means:
   A. Transfer of money
   B. Transfer of authority to sanction expenditure
   C. Audit
   D. Budget
   Answer: B
2. Delegation is done to:
   A. Reduce control
   B. Improve efficiency
   C. Increase cost
   D. Avoid audit
   Answer: B
3. Delegation is governed by:
   A. Railway Codes
   B. Audit rules
   C. Budget
   D. None
   Answer: A
4. Delegated authority must act within:
   A. Budget
   B. Rules
   C. Powers
   D. All
   Answer: D
5. Financial powers are delegated to:
   A. Officers
   B. Public
   C. Contractors
   D. None
   Answer: A
6. Delegation ensures:
   A. Delay
   B. Efficiency
   C. Loss
   D. None
   Answer: B
7. Excess of delegated power is:
   A. Valid
   B. Irregular
   C. Profit
   D. None
   Answer: B
8. Delegation is based on:
   A. Hierarchy
   B. Random
   C. Profit
   D. None
   Answer: A
9. Financial sanction requires:
   A. Authority
   B. Audit
   C. Budget
   D. None
   Answer: A
10. Delegation improves:
    A. Decision making
    B. Delay
    C. Cost
    D. None
    Answer: A

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26. Officer sanction limit ₹5 lakh, approves ₹6 lakh →
    A. Valid
    B. Irregular
    C. Profit
    D. None
    Answer: B
27. Delegation reduces:
    A. Delay
    B. Control
    C. Audit
    D. None
    Answer: A
28. Financial powers include:
    A. Sanction
    B. Approval
    C. Control
    D. All
    Answer: D
29. Delegation must be:
    A. Written
    B. Oral
    C. Optional
    D. None
    Answer: A
30. Unauthorized expenditure is:
    A. Valid
    B. Irregular
    C. Profit
    D. None
    Answer: B
31. Delegation helps in:
    A. Efficiency
    B. Control
    C. Decision
    D. All
    Answer: D
32. Financial authority is:
    A. Delegated
    B. Fixed
    C. Random
    D. None
    Answer: A
33. Powers depend on:
    A. Rank
    B. Role
    C. Responsibility
    D. All
    Answer: D
34. Delegation ensures:
    A. Quick decisions
    B. Delay
    C. Loss
    D. None
    Answer: A
35. Financial sanction must be:
    A. Within limit
    B. Beyond limit
    C. Random
    D. None
    Answer: A

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51. Limit ₹10 lakh, sanction ₹9 lakh →
    A. Valid
    B. Irregular
    C. Excess
    D. None
    Answer: A
52. Limit ₹8 lakh, sanction ₹10 lakh → excess =
    A. ₹2 lakh
    B. ₹8 lakh
    C. ₹10 lakh
    D. None
    Answer: A
53. Total sanction ₹15 lakh, limit ₹12 lakh →
    A. Valid
    B. Excess ₹3 lakh
    C. Saving
    D. None
    Answer: B
54. Limit ₹20 lakh, sanction ₹20 lakh →
    A. Valid
    B. Excess
    C. Saving
    D. None
    Answer: A
55. Delegation violation leads to:
    A. Audit objection
    B. Profit
    C. Loss
    D. None
    Answer: A
56. ₹5 lakh limit, 3 sanctions of ₹2 lakh each →
    A. Valid
    B. Split to avoid limit (irregular)
    C. Profit
    D. None
    Answer: B
57. Financial splitting is:
    A. Allowed
    B. Not allowed
    C. Optional
    D. None
    Answer: B
58. Delegation ensures:
    A. Control
    B. Efficiency
    C. Both
    D. None
    Answer: C
59. Total sanction ₹25 lakh, limit ₹20 lakh →
    A. Valid
    B. Excess ₹5 lakh
    C. Saving
    D. None
    Answer: B
60. Limit ₹10 lakh, sanction ₹7 lakh → saving =
    A. ₹3 lakh
    B. ₹7 lakh
    C. ₹10 lakh
    D. None
    Answer: A

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76. Delegation ensures:
    A. Financial discipline
    B. Control
    C. Efficiency
    D. All
    Answer: D
77. Railway financial powers are:
    A. Structured
    B. Random
    C. Optional
    D. None
    Answer: A
78. Delegation must follow:
    A. Rules
    B. Codes
    C. Instructions
    D. All
    Answer: D
79. Financial powers are checked by:
    A. Accounts
    B. Audit
    C. Both
    D. None
    Answer: C
80. Delegation improves:
    A. Speed
    B. Efficiency
    C. Control
    D. All
    Answer: D
81. Unauthorized sanction is:
    A. Valid
    B. Irregular
    C. Profit
    D. None
    Answer: B
82. Financial discipline requires:
    A. Proper delegation
    B. Audit
    C. Budget
    D. None
    Answer: A
83. Delegation avoids:
    A. Centralization
    B. Delay
    C. Both
    D. None
    Answer: C
84. Delegation must ensure:
    A. Accountability
    B. Control
    C. Transparency
    D. All
    Answer: D
85. Railway accounts ensure:
    A. Control
    B. Audit
    C. Compliance
    D. All
    Answer: D
86. Financial authority must be:
    A. Used properly
    B. Misused
    C. Ignored
    D. None
    Answer: A
87. Delegation system ensures:
    A. Efficiency
    B. Control
    C. Accountability
    D. All
    Answer: D
88. Financial rules ensure:
    A. Discipline
    B. Control
    C. Efficiency
    D. All
    Answer: D
89. Delegation is essential for:
    A. Management
    B. Audit
    C. Ledger
    D. None
    Answer: A
90. Railway finance depends on:
    A. Delegation
    B. Audit
    C. Budget
    D. All
    Answer: D
91. Delegation reduces:
    A. Delay
    B. Efficiency
    C. Control
    D. None
    Answer: A
92. Financial powers must be:
    A. Controlled
    B. Unlimited
    C. Ignored
    D. None
    Answer: A
93. Delegation ensures:
    A. Quick decisions
    B. Control
    C. Accountability
    D. All
    Answer: D
94. Railway financial system ensures:
    A. Transparency
    B. Control
    C. Efficiency
    D. All
    Answer: D
95. Delegation is part of:
    A. Financial management
    B. Audit
    C. Ledger
    D. None
    Answer: A
96. Proper delegation ensures:
    A. Efficiency
    B. Control
    C. Accountability
    D. All
    Answer: D
97. Financial control requires:
    A. Delegation
    B. Audit
    C. Budget
    D. All
    Answer: D
98. Delegation avoids:
    A. Delay
    B. Confusion
    C. Centralization
    D. All
    Answer: D
99. Railway accounts follow:
    A. Rules
    B. Codes
    C. Procedures
    D. All
    Answer: D
100. Delegation of financial powers ensures:
     A. Discipline
     B. Control
     C. Efficiency
     D. All
     Answer: D

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