PAPER I
ACCOUNT TEST
EXECUTIVE OFFICERS
KERALA FINANCIAL CODE VOLUME 1
KERALA FINANCIAL CODE VOLUME 2
KERALA ACCOUNT CODE VOLUME 1
KERALA BUDGET MANUAL
( Chapters 1,2,3,4, 6,7)
1.All appropriation lapses on:
(A) 31" December every year
(B) 30th June every year
(C) 31" March every year
(D) 30th April every year
2. Who should approve for the introduction of new major and minor accounts?
(A) Comptroller & Auditor General
(B) Chief Secretary
(C) Chief Minister
(D) Finance Minister
3. ...... means a document presented before the legislature every year by the Finance Minister.
(A) Budget
(B) Profit and loss account
(C) Balance sheet
(D) The statement of expenditure
4. Draft paragraph is explained in :
(A) Para 92 KBM
(B) Para 100 KBM
(C) Para 87 KBM
(D) Article 175, KFC volume 1
6. In article187, KFC describes that all wages not claimed within should be forfeited.
(A) 3 months
(B) 6 months
(C) 9 months
(D) 1 year
7. Review of budget is ...........stage of budgetary cycle.
(A) First
(B) Second
(C) Third
(D) Last
8. Which is not an interest bearing advance?
(A) Advance for purchasing computer
(B) House building advance
(C) Onam advance
(D) Advance for purchase of motor cycle
9.Grants to recognized private technical and industrial institutions are sanctioned by :
(A) Director of technical education
(B) Education Minister
(C) PWD officer
(D) District panchayath
11. Indemnity bond: .
(A) Form 11 KFC volume II
(B) Form 13 KFC volume II
(C) Form 8 KFC volume II
(D) Form 9 KFC volume II
12. Indent for stores:
(A) Form 11 KFC volume II
(B) Form 13 KFC volume II
(C) Form 9 KFC volume II
(D) Form 8 KFC volume II
13. Washing allowance paid to class IV employees shall be claimed under
(A) Washing allowance
(B) Salaries
(C) Allowances to govt. employees
(D) Travelling allowance
14. Personal deposit under the head Deposit does not include:
(A) Hindu religious charity fund
(B) Cash deposit received from contractor
(C) Anti tuberculosis fund
(D) Treasury cash order
15. In the following which article deals with departmental enquiries regarding fraud in which government servants are included:
(A) Article 303, KFC volume I
(B) Article 305, KFC volume I
(C) Article 304, KFC volume I
(D)Article 303A, KFC volume I
17. Medical officers on special duty on occasions of cholera or other emergency are permitted to engage special duty on daily wages. This is the exceptions of conditions of article :
(A) 90
(B) 91
(C) 92
(D) 93
18. Product manufactured by state government departments and state public sector industries and institutions will be purchased from them exclusively, without tenders for the first ................ after they have gone into production :
(A) 10 years
(B) 5 years
(C) 3 years
(D) 2 years
19. If any item of expenditure is found to be irregular or excess of what is due, the Accountant General was informed to recover the excess amount. The Accountant General usually issues a warning slip to :
(A) The drawing officer
(B) The treasury officer
(C) The employee concerned
(D) The treasury director
20. Ascertainment of surplus stores deals in Article ........ KFC volume I.
(A) 147
(B) 129
(C) 148
(D) 151
21. If materials are supplied to contractors:
(A) " of the cost of materials recovered
(B) 90% of the cost recovered
(C) Full recovery of cost of materials
(D) Recovery of cost plus 10% contractors profit
22. If there is difference in opinion between two officers of PWD & Forest departments in regard to any proposals of works the chief conservator of forests should obtain the orders of:
(A) The government
(B) Chief Engineer, PWD
(C) Accountant General
(D) None of the above
23. Credit sales of articles of government deals in article :
(A) 12
(B) 30
(C) 120
(D) 148
24. All government servants should treat Estimates and sanctions of work to be treated as confidential. Which of the following is exception :
(A) Construction of central school building
(B) Contracts relating to extraction of timber in the forest department
(C) Construction contract of local bodies buildings
(D) None of the above
26. A government servant who receives an order of transfer has eligibility for :
(A) Transfer pay advance only
(B) Transfer TA advance only
(C) Transfer pay advance and TA advance in certain condition
(D) Transfer pay advance, transfer TA advance and leave salary advance
27. Rents received on account of buildings in charge of departments other
than PWD should be treated as:
(A) PWD receipts
(B) Departmental receipts
(C) Revenue receipts
(D) Miscellaneous receipts
29. A government servant should not exercise his powers of sanctioning expenditure so as to pass an order directly or indirectly to his own advantage. This principle includes in:
(A) Financial principle
(B) General principle
(C) Standards of financial propriety
(D) Ex Gratia payments
30. In the following period of limitation shown which is wrong:
(A) Leave salary 3 years
(B) Pension 12 years
(C) Gratuity 6 years
(D) Pay and allowances 5 years
31. Medical reimbursement claim become due on the date :
(A) Close of every month
(B) Date of completion of treatment shown in essentiality certificate
(C) Close of financial year
(D) Close of the calendar year
32 The permanent advance of a Head of department has to be fixed and sanctioned by :
(A) Finance department
(B) Treasury director
(C) Treasury officer
(D) Government
33. The security deposit for purchase contract ........................% of value of contract.
(A) 5
(B) 1
(C)10
(D) 2
34. Recoveries from a government servant should not be made at a rate exceeding
...... of his pay.
(A) 2/3
(B) 1/3
(C) 1/2
(D) 3/4
35. The receipts and payments which cannot at once be taken to a final head of receipt or charge, may be held under the head :
(A) Any receipt head
(B) Any expenditure head
(C) Suspense account
(D) Borrowed head
36. Audit subordinate to Comptroller and Auditor General is :
(A) Head of department
(B) Head of office
(C) Finance department
(D)Accountant General
37. As a general rule government publications should be priced at above cost price.
(A) 50%
(B) 25%
(C) 20%
(D) 10%
38. All dues under the Motor Vehicle Act except remittance of tax under MV taxation Act the receipted chalan should be forwarded to:
(A) Treasury director
(B) Finance department
(C) Motor vehicle department
(D) Accountant General
39. As per article 280, KFC volume I, deposits in connection with elections are described. Which deposit include in this head :
(A) Fines imposed in connection with election
(B) Deposits on challenged votes received
(C) Black money captured
(D) None of these
40. Technical sanction of an estimate is a sanction :
(A) Accorded by competent technical authority
(B) Accorded by technical consultant of the project
(C) Accorded by government
(D) None of these
41. Bus warrant may be issued to:
(A) All police personnel below the rank of SI
(B) Fingerprint experts of the finger print bureau
(C) Shorthand reporters of shorthand bureau
(D) All of the above
42. The acceptance of counterfeit notes is regarded as:
(A) Loss of cash
(B) Receipt
(C) Expenditure
(D) Reduction in expenditure
43. If TA advance is availed for a journey of official purpose and is not adjusted within 3 months :
(A) A show cause notice may be issued to the employee
(B) The advance may be recovered in lump from next month pay with Interest
(C) The advance amount may be recovered in 3 installments
(D) The advance amount may be recovered in 2 installments
44. House building advance shall not be sanctioned in which condition:
(A) who owns another house
(B) who has less than 2 years for superannuation
(C) already availed HBA in another scheme
(D) all of the above
45. Which bank is transacting the business of the central and state government's agent of the Reserve Bank of India?
(A) All treasuries
(B) SBI
(C) All scheduled banks
(D) Non-banking treasuries
46. The Accountant General watches the miscellaneous dues and special recoveries. Which of the following comes under miscellaneous dues and special recoveries :
(A) Periyar lease money
(B) Contribution for leave salary and pensions of officers lent to foreign service
(C) Contributions from municipalities
(D) All of the above
48. Variation in sanctioned pay of a post is described in article ..........of KFC volume 1
(A) 70
(B) 71
(C) 71(a)
(D) 72
49. Which condition is necessary for a running contract?
(A) It is for specified period
(B) It is for specified quantity
(C) It is for specified price
(D) All of the above
50. In rate contract which of the following condition is absent:
(A) Quantity should be specified
(B) Price should be specified
(C) Period should be specified
(D) All of the above
51. Form of bank guarantee for security deposit:
(A) Annexure XIII of KFC volume I
(B) Annexure XII of KFC volume I
(C) Annexure IX of KFC volume I
(D) Annexure VIII of KFC volume I
52. Every government servant who holds a permanent advance should forward an acknowledgement to the AG for the amount of PA in Form No. 8A:
(A) 30 th June every year
(B) 31 st December every year
(C) 1 st March every year
(D) April Every year
53. Works are executed by:
(A) Piece work agreement
(B) Schedule contract
(C) Lump sum contract
(D) All of the methods
54. All works done otherwise than daily laborer and all supplies relation to work should be paid on the basis :
(A) Purchase bills and work shown in the agreement
(B) Stock and stores
(C) Measurement book
(D) Engineers dairy recording
55. The audit authority of stock and stores is kept in the government department is :
(A) The Accountant General
(B) Finance Department
(C) Head of Department
(D) State Audit Department
56. Advance may be sanctioned to a contractor for executing work (aid to contractor) is :
(A) Upto 30% of total cost
(B) Upto 40% of total cost
(C) Upto 50% of total cost
(D) No advance shall be paid except with special sanction of the government.
57. When works relating to other departments are executed by PWD the relevant provisions in..... ...... will be followed.
(A) Kerala Public Works Account Code
(B) Kerala Public Works Department Code
(C) Kerala Account Code
(D) All of the above
58. Audit Report is mentioned in:
(A) Para 48 KBM
(B) Article 194. KFC
(C) Para 99 KBM
(D) Article 162 KFC
59. Vote on account is explained in:
(A) Article 168 KFC volume 1
(B) Para 57 KBM
(C) Para 42 KBM
(D) Article 213 KFC volume I
60. Appendix 5 KBM deals with:
(A) Gross vote under suspense account
(B) Counter signing authorities
(C) Review of budget
(D) System of appropriation control by treasury
61. Tenders shall be rejected:
(A) When tenders are not prescribed form
(B) When the tender is not signed
(C) When the tender is received late
(D) All of the above
62. In the case of goods imported from abroad, insurance charges are payable by...............when purchase price includes cost, insurance and freight of the goods.
(A) The contractor
(B) Stores departs
(C) Government
(D) Purchasing department
63. State means:
(A) State Bank of India
(B) State Bank of Travancore
(C) Kerala State
D) Kerala Government
64. All purchase proposals which do not fall within the powers of head of department will be considered by:
(A) Treasury Director
(B) Appropriate Departmental Committee
(C) Stores Department
(D) Accountant General
65. Advance for law charges with law suits to which government are party:
(A) Can be drawn
(B) Cannot be drawn
(C) Can be drawn receiving special sanction from government
(D) None of these
67. Usually capital expenditure is met from:
(A) Revenue receipts
(B) Borrowed funds
(C) Capital receipts
(D) Public account
68. Term of public undertaking committee is:
(A) 2 years
(B) 3 years
(C) 4 years
(D) 5 years
70. An employee expired while in service on 14.03.2012 at 6 AM. In this his heir can claim the salary upto:
(A) 13.03.2012
(B) 28.02.2012
(C) 31.03.2012
(D) 14.03.2012
71. Who is the sanctioning authority of an advance to purchase of motor conveyance?
(A) Departmental head
(B) Treasury officer
(C) Government
(D) Accountant General
72. Worn out typewriters should be released to :
(A) Head of department
(B) Stationery department
(C) PWD
(D) None of these
73. New service expenditure is met from:
(A) Public account
(B) Advance from contingency
(C) Creating new establishment
(D) None of these
74, Centage charges means, in connection with a work which the government executes on behalf of ..............., the charges calculated at a percentage rate on the value of the work done.
(A) Private party
(B) Another government
(C) Local body
(D) All of the above
75. As per rules 163 and 164, in which order the classification of work is shown (1) Original works (2) Special repairs (3) Ordinary repairs (4) Repairs and maintenance:
(A) 1,2,3,4
(B) 1,4, 2, 3
(C) 1,4,3,2
(D) 1,3,2,4
76. When does a claim for travelling allowance become due :
(A) After the close of the month
(B) After the close of financial year
(C) Last day of the month travelled
(D) None of the above
77. Maintenance of cash book is as per .......... of the KFC Volume I
(A) Rule 92(a)
(B) Rule 90(a)
(C) Rule 89(a)
(D) Rule 88
78. If a correction is necessary in a cash book may be corrected and recording correct entry on attestation by Head of office.
(A) erasing the wrong entry
(B) overwriting
(C) cancelling drawing a line in red ink
(D) cancelling by using whitener
79. What do you mean by waiver of revenue?
(A) Abandonment of part of revenue recovery
(B) Abandonment of', part of revenue recovery
(C) Abandonment of claim of revenue
(D) Forsaking of recovery of overpayment
80. Taxes on government building occupied as residences should be paid by :
(A) Tax on government building need not be remitted
(B) PWD
(C) The occupant
(D) None of the above
81. Budget estimates are detailed estimates of:
(A) the receipts and disbursements of a financial year
(B) the receipts of a state of a financial year
(C) appropriation of funds for disbursement to each department of a financial year
(D) revenue income expenditure of the state of a financial year
82. The budget manual contains the rule regarding :
(A) The preparation of budget estimates
(B) Examination of budget estimates
(C) Consolidation of budget estimates
(D) All of the above
83. In which month the finance department issue circular for preparing the budget:
(A) March
(B) April
(C) September
(D) July
84. The appropriation bill is passed by the :
(A) Finance Minister
(B) Finance sub committee
(C) Legislature
(D) Under Secretary (Finance)
86. Financial year means the year beginning with:
(A) 1st January and ending with the following 31stMarch
(B) 1stApril and ending with the following 3 1st March
(C) 1stAugust and ending with the following 31" July
(D) The calendar year itself
87. Who has to countersign the TA bill of gazetted officer before they are paid :
(A) Head of office
(C) Head of department
(B) Controlling officer
(D) None of these
89. Which article of KFC does support miscellaneous expenditure for the payment for compensation of lands taken up for public purposes under KL Act 1961:
(A) 205
(B) 204
(C) 202
(D) 200
90. The term contingencies means, incidental expenditure, which is necessarily incurred in running an office. This include expenditure on:
(A) Sweepers of all department
(B) Service postage stamps
(C) Other classes of menials government from time to time declare to be ineligible for pension
(D) All of the above
91. Who should keep the service book of non gazetted officers officiating the gazetted officer post?
(A) Head of department
(B) Accountant General
(C) Treasury officer
(D) Head of office
92. The sanctioning authority of Discretionary grants are Governor and by the revenue officers. Among the revenue officers who have the right to incur expenditure
(A) District Collectors
(B) RDO
(C) Tahsildars
(D) All of the above
94. Iri respect of marriage advance which is right:
(A) The employee applying for advance should have completed 10 years of service
(B) All employees are eligible for marriage advance
(C) Sanctioned for marriage of female children
(D) Maximum number of repayment is 100 installments
95. Which of the following records, on no account be destroyed?
(A) Lapsed list of judicial deposit
(B) The list showing details of records ordered to be destroyed
(C) Orders and sanctions of permanent character until revised
(D) All of the above
96. According to article 290A of the constitution of India an amount of Rs.46.5 lakhs is payable every year as a contribution to devaswom fund. The article related to this in Kerala Financial Code is :
(A) 205
(B) 208
(C) 229
(D) 214
97. No Earnest money is necessary in respect of institutions :
(A) If heads of department by general order or special order avoiding EMD
(B) Exempted by special order of government
(C) Firms who produce bank guarantee as per SPM
(D) All of the above
98. The legal authority for withdrawal of money from consolidated fund
(A) Appropriation Act
(B) Demand for grant
(C) Appropriation bill
(D) Supplementary grant
99. In each state who acts on behalf of CAG:
A) Chief Minister
(B) Finance Minister
(C) Accountant General
(D) Treasury Officer
100. As a general rule a government servant is only permitted to draw money from the treasury presenting a proper voucher and no money may be drawn from the treasury until it is required for immediate disbursement. The exception to the general rule is :
(A) Transfer pay advance
(B) Non refundable advance
(C) Temporary advance
(D) Permanent advance
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