XIII (314-339)

314-339

CHAPTER XIII 

MISCELLANEOUS SUBJECTS 

Introductory 

314.This chapter contains the financial rules relating to certain miscellaneous subjects, which do not either fall within the scope of or have not been fully dealt within the other chapters of the Code. 

ഈ അധ്യായത്തിൽ ചില വിവിധ വിഷയങ്ങളുമായി ബന്ധപ്പെട്ട സാമ്പത്തിക നിയമങ്ങൾ അടങ്ങിയിരിക്കുന്നു, അവ കോഡിന്റെ പരിധിയിൽ വരില്ല അല്ലെങ്കിൽ കോഡിന്റെ മറ്റ് അധ്യായങ്ങളിൽ പൂർണ്ണമായി കൈകാര്യം ചെയ്തിട്ടില്ല.

Allocation of Expenditure between Capital and Revenue 

315. Expenditure on the public service falls into two broad divisions of expenditure on revenue account and expenditure on capital account. The latter is called briefly capital expenditure or capital outlay. 

പൊതുസേവനത്തിനുള്ള ചെലവ് റവന്യൂ അക്കൗണ്ടിന്‍റെ ചെലവുകളുടെയും മൂലധന അക്കൗണ്ടിന്‍റെ ചെലവുകളുടെയും രണ്ട് വിശാലമായ ഡിവിഷനുകളിലാണ്. രണ്ടാമത്തേതിനെ ഹ്രസ്വമായി മൂലധന ചെലവ് അല്ലെങ്കിൽ മൂലധന വിഹിതം എന്ന് വിളിക്കുന്നു.

CAPITAL EXPENDITURE

316 Expenditure of a capital of a nature is broadly defined as expenditure incurred with the object of either increasing concrete assets of a material and permanent character, or of extinguishing or reducing recurring liabilities, such as those for future pensions by payment of commuted value. Expenditure on a temporary asset cannot ordinarily be considered as expenditure of a capital nature.

 

ഒരു പ്രകൃതിയുടെ മൂലധനത്തിന്റെ ചെലവ് വിശാലമായി നിർവചിക്കപ്പെട്ടിരിക്കുന്നത് ഒന്നുകിൽ ഒരു മെറ്റീരിയലിന്റെയും സ്ഥിരമായ സ്വഭാവത്തിന്റെയും കോൺക്രീറ്റ് ആസ്തികൾ വർദ്ധിപ്പിക്കുക, അല്ലെങ്കിൽ ആവർത്തിച്ചുള്ള ബാധ്യതകൾ കെടുത്തിക്കളയുക, കുറയ്ക്കുക, ഭാവിയിലെ പെൻഷനുകൾ പോലുള്ള യാത്രാ മൂല്യം അടച്ചുകൊണ്ട്. ഒരു താൽക്കാലിക ആസ്തിയുടെ ചെലവ് സാധാരണ മൂലധന സ്വഭാവത്തിന്റെ ചെലവായി കണക്കാക്കാനാവില്ല.

🆀 Expenditure incurred with the object of increasing concrete assets of a material and permanent character is         

A:-Revenue Expenditure 

B:-Capital Expenditure

C:-Charged Expenditure 

D:-Voted Expenditure 

Correct Answer:- Option-B:-Capital Expenditure 

🆀 Expenditure incurred with the object of increasing concrete

asset is 

A:-revenue expenditure 

B:-capital expenditure 

C:-civil expenditure 

D:-sundry expenditure 

Correct Answer:- Option-B:-capital expenditure 

🆀 Expenditure incurred with the object of either increasing concrete assets of a material and permanent character, or of extinguishing or reducing recurring liabilities,

 A:-Capital Expenditure 

 B:-Revenue Expenditure 

 C:-Recurring Expenditure 

 D:-Revenue Deposit 

 Correct Answer:- Option-A:-Capital Expenditure

🆀 Commuted Value of Pension is

(A) A Revenue Expenditure

(B) An expenditure of Capital nature

(C) Expenditure under Loans and Advances

(D) Expenditure under Suspense Account

🆀 Which are treated as capital expenditure normally ?

(A) Grant-in-aid to local bodies

(B) Expenditure for increasing concrete assets of material and permanent character

(C) Expenditure on temporary asset

(D) Working expenses of a project

317. Expenditure of a capital nature as defined above, incurred upon a scheme or project may not, however, be classed as capital expenditure in the Government accounts unless the classification has been expressly authorised by general or special orders of Government. Ordinarily such classification will not be permitted unless— 

(i)It is essential for the exhibition of financial results of any special service or undertaking on the basis of generally accepted commercial principles, or in some other conventional manner, either that the cost of the service or undertaking may be ascertained or that the full implications of any policy may be clearly demonstrated, or

(ii) The expenditure involved is so large that it cannot reasonably be met from ordinary revenue. 

Note:—The term ‘ordinary revenues’ is applied to revenue derived from taxes, duties, fees, fines and similar items of current Government income including extraordinary receipts, if any, as distinct from receipts that are of a capital or debt, deposits and banking character. 

മുകളിൽ നിർവചിച്ചിരിക്കുന്ന ഒരു മൂലധന സ്വഭാവത്തിന്റെ ചെലവ്, ഒരു പദ്ധതിയുടെയോ പ്രോജക്റ്റിന്റെയോ ചെലവ്, എന്നിരുന്നാലും, ഗവൺമെന്റിന്റെ പൊതുവായ അല്ലെങ്കിൽ പ്രത്യേക ഉത്തരവുകളാൽ വർഗ്ഗീകരണം വ്യക്തമായി അംഗീകരിച്ചിട്ടില്ലെങ്കിൽ സർക്കാർ അക്കൗണ്ടുകളിൽ മൂലധനച്ചെലവായി തരംതിരിക്കില്ല. സാധാരണഗതിയിൽ അത്തരം വർഗ്ഗീകരണം അനുവദിക്കില്ല.
(i) ഏതെങ്കിലും പ്രത്യേക സേവനത്തിന്റെ സാമ്പത്തിക ഫലങ്ങൾ പ്രദർശിപ്പിക്കുന്നതിനോ അല്ലെങ്കിൽ പൊതുവായി അംഗീകരിച്ച വാണിജ്യ തത്വങ്ങളുടെ അടിസ്ഥാനത്തിലോ അല്ലെങ്കിൽ മറ്റേതെങ്കിലും പരമ്പരാഗത രീതിയിലോ, സേവനത്തിന്റെ ചിലവ് നിർണ്ണയിക്കാനോ അല്ലെങ്കിൽ പൂർണ്ണമായിരിക്കാനോ അത്യാവശ്യമാണ്. ഏതെങ്കിലും നയത്തിന്റെ പ്രത്യാഘാതങ്ങൾ വ്യക്തമായി പ്രകടിപ്പിക്കാം, അല്ലെങ്കിൽ
(ii) ചെലവ് വളരെ വലുതാണ്, അത് സാധാരണ വരുമാനത്തിൽ നിന്ന് യുക്തിസഹമായി നിറവേറ്റാൻ കഴിയില്ല.
കുറിപ്പ്: 'സാധാരണ വരുമാനം' എന്ന പദം നിലവിലുള്ള സർക്കാർ വരുമാനത്തിന്റെ നികുതി, തീരുവ, ഫീസ്, പിഴ, സമാന ഇനങ്ങൾ എന്നിവയിൽ നിന്ന് ലഭിക്കുന്ന വരുമാനത്തിൽ പ്രയോഗിക്കുന്നു, അസാധാരണമായ രസീതുകൾ ഉൾപ്പെടെ, മൂലധനത്തിലോ കടത്തിലോ ഉള്ള രസീതുകളിൽ നിന്ന് വ്യത്യസ്തമായി, നിക്ഷേപം, ബാങ്കിംഗ് സ്വഭാവം.

318. When it has been decided by Government that the expenditure on a scheme for the creation of a new or additional asset should be classed as capital expenditure, and that separate capital and revenue accounts should be kept of such a scheme, the allocation of expenditure to capital and revenue should be determined in accordance with such detailed rules as may be prescribed by Government according to the circumstances of the department or undertaking in which the expenditure is incurred (Vide also Appendix I to Kerala Account Code, Vol. III). The following are the  main principles applicable to the treatment of the expenditure in the estimates and accounts:

ഒരു പുതിയ അല്ലെങ്കിൽ അധിക ആസ്തി സൃഷ്ടിക്കുന്നതിനുള്ള ഒരു പദ്ധതിയുടെ ചെലവ് മൂലധനച്ചെലവായി തരംതിരിക്കണമെന്നും പ്രത്യേക മൂലധന, റവന്യൂ അക്കൗണ്ടുകൾ അത്തരമൊരു പദ്ധതിയിൽ സൂക്ഷിക്കണമെന്നും സർക്കാർ തീരുമാനിക്കുമ്പോൾ, മൂലധനത്തിനുള്ള ചെലവ് അനുവദിക്കുക വകുപ്പിന്റെ സാഹചര്യങ്ങൾക്കനുസൃതമായി അല്ലെങ്കിൽ സർക്കാർ ചെലവാക്കിയ ചെലവ് അനുസരിച്ച് സർക്കാർ നിർദ്ദേശിക്കുന്ന വിശദമായ നിയമങ്ങൾക്കനുസൃതമായി വരുമാനം നിർണ്ണയിക്കണം (അനുബന്ധം I മുതൽ കേരള അക്ക Code ണ്ട് കോഡ്, വാല്യം III എന്നിവയും കാണുക). എസ്റ്റിമേറ്റുകളിലും അക്കൗണ്ടുകളിലുമുള്ള ചെലവുകളുടെ ചികിത്സയ്ക്ക് ബാധകമായ പ്രധാന തത്വങ്ങൾ ഇനിപ്പറയുന്നവയാണ്:

(i)Capital bears all charges for the first construction and equipment of a project as well as charges for intermediate maintenance of the work while not yet opened for service and bears also charges for such further additions and improvements as may be sanctioned under rules made by competent authority. 

ഒരു പ്രോജക്റ്റിന്റെ ആദ്യ നിർമ്മാണത്തിനും ഉപകരണത്തിനുമുള്ള എല്ലാ നിരക്കുകളും ക്യാപിറ്റൽ വഹിക്കുന്നു, കൂടാതെ സേവനത്തിനായി ഇതുവരെ തുറന്നിട്ടില്ലാത്ത ജോലിയുടെ ഇന്റർമീഡിയറ്റ് അറ്റകുറ്റപ്പണികൾക്കുള്ള ചാർജുകളും വഹിക്കുന്നു, കൂടാതെ യോഗ്യതയുള്ള അതോറിറ്റി നിയമങ്ങൾ അനുസരിച്ച് അനുവദിക്കാവുന്ന കൂടുതൽ കൂട്ടിച്ചേർക്കലുകൾക്കും മെച്ചപ്പെടുത്തലുകൾക്കും ഈടാക്കുന്നു.

(ii) Subject to clause (iii), revenue should bear all subsequent charges for maintenance and all working expenses. These embrace all expenditure on the working and up-keep of the project and also on such renewals and replacements and such additions, improvements or extensions as under rules made by Government, are debitable to the revenue account. 

(Iii) വകുപ്പിന് വിധേയമായി, അറ്റകുറ്റപ്പണികൾക്കും തുടർന്നുള്ള എല്ലാ പ്രവർത്തന ചെലവുകൾക്കും വരുമാനം വഹിക്കണം. പദ്ധതിയുടെ പ്രവർത്തനത്തിനും പരിപാലനത്തിനുമുള്ള എല്ലാ ചെലവുകളും ഇവ സ്വീകരിക്കുന്നു, കൂടാതെ അത്തരം പുതുക്കലുകൾക്കും പകരക്കാർക്കും സർക്കാർ ഉണ്ടാക്കിയ നിയമങ്ങൾ അനുസരിച്ച് കൂട്ടിച്ചേർക്കലുകൾ, മെച്ചപ്പെടുത്തലുകൾ അല്ലെങ്കിൽ വിപുലീകരണങ്ങൾ എന്നിവ റവന്യൂ അക്കൗണ്ടിൽ ഡെബിറ്റ് ചെയ്യാവുന്നതാണ്.

(iii) In the case of works of renewal and replacements, which part-take both of capital and revenue nature, the allocation of expenditure should be regulated by the broad principle that revenue should pay or provide a fund for the adequate replacement of all wastage or depreciation of property originally provided out of capital grants and that only the cost of genuine improvements whether determined by prescribed rules of formulae or under special orders of Government, may be debited to capital. Where under, special orders of Government a Depreciation or Renewals Reserve Fund is established for renewing assets of any commercial department or undertaking, the distribution of expenditure on renewals and replacements between capital and the fund should be so regulated as to guard against over capitalisation on the one hand excessive withdrawals from the fund on the other. 

മൂലധനത്തിന്റെയും വരുമാന സ്വഭാവത്തിന്റെയും ഭാഗമായ പുതുക്കൽ, മാറ്റിസ്ഥാപിക്കൽ ജോലികളുടെ കാര്യത്തിൽ, ചെലവ് അനുവദിക്കുന്നത് വിശാലമായ തത്ത്വത്താൽ നിയന്ത്രിക്കണം, വരുമാനം നൽകണം അല്ലെങ്കിൽ എല്ലാ പാഴാക്കലുകളുടെയും മൂല്യത്തകർച്ചയുടെയും മതിയായ മാറ്റിസ്ഥാപനത്തിനായി ഒരു ഫണ്ട് നൽകണം. പ്രോപ്പർട്ടി യഥാർത്ഥത്തിൽ മൂലധന ഗ്രാന്റുകളിൽ നിന്നാണ് നൽകിയിട്ടുള്ളത്, നിർദ്ദിഷ്ട സൂത്രവാക്യങ്ങൾ അനുസരിച്ച് അല്ലെങ്കിൽ ഗവൺമെന്റിന്റെ പ്രത്യേക ഉത്തരവുകൾ പ്രകാരം നിർണ്ണയിക്കപ്പെടുന്ന യഥാർത്ഥ മെച്ചപ്പെടുത്തലുകളുടെ വില മാത്രമേ മൂലധനത്തിലേക്ക് ഡെബിറ്റ് ചെയ്യാൻ കഴിയൂ. ഏതെങ്കിലും വാണിജ്യ വകുപ്പിന്റെ സ്വത്തുക്കൾ പുതുക്കുന്നതിനോ ഏറ്റെടുക്കുന്നതിനോ വേണ്ടി സർക്കാറിന്റെ പ്രത്യേക ഉത്തരവുകൾ ഒരു ഡിപ്രീസിയേഷൻ അല്ലെങ്കിൽ റിന്യൂവൽ റിസർവ് ഫണ്ടിന്റെ കീഴിൽ സ്ഥാപിച്ചിട്ടുണ്ടെങ്കിൽ, മൂലധനവും ഫണ്ടും തമ്മിലുള്ള പുതുക്കലുകൾക്കും പകരക്കാർക്കുമുള്ള ചെലവുകളുടെ വിതരണം നിയന്ത്രിക്കപ്പെടേണ്ടതാണ്. ഒരു വശത്ത് ഫണ്ടിൽ നിന്ന് അമിതമായി പിൻവലിക്കൽ.

Expenditure on account of reparation of damage caused by extraordinary, calamities, such as flood, fire, earthquake, cyclone, etc., should be charged to capital, or to revenue or divided between them in such way as may be determined by Government according to the circumstances of each case.

 ഓരോ കേസുകളുടെയും സാഹചര്യങ്ങൾ,അസാധാരണമായ, നാശനഷ്ടങ്ങളായ വെള്ളപ്പൊക്കം, തീ, ഭൂകമ്പം, ചുഴലിക്കാറ്റ് മുതലായവയുടെ നഷ്ടപരിഹാരം മൂലമുള്ള ചെലവ് മൂലധനത്തിന് ഈടാക്കണം, അല്ലെങ്കിൽ വരുമാനം അല്ലെങ്കിൽ അവ തമ്മിൽ വിഭജിക്കപ്പെടണം. 

(iv) Capital receipts in so far as they relate to expenditure previously debited to capital, accruing during the process of construction of a project should be utilised in reduction of capital expenditure. Thereafter their treatment in the accounts will depend on circumstances, but except under special rule or order of Government, they should never be credited to the ordinary revenue account of the department or undertaking. 

മൂലധനത്തിന് മുമ്പ് ഡെബിറ്റ് ചെയ്ത ചെലവുകളുമായി ബന്ധപ്പെട്ട മൂലധന രസീതുകൾ, ഒരു പ്രോജക്റ്റിന്റെ നിർമ്മാണ പ്രക്രിയയിൽ ഉണ്ടാകുന്ന മൂലധനച്ചെലവ് മൂലധനച്ചെലവ് കുറയ്ക്കുന്നതിന് ഉപയോഗപ്പെടുത്തണം. അതിനുശേഷം അക്കൗണ്ടുകളിലെ അവരുടെ ചികിത്സ സാഹചര്യങ്ങളെ ആശ്രയിച്ചിരിക്കും, എന്നാൽ പ്രത്യേക ചട്ടം അല്ലെങ്കിൽ ഗവൺമെന്റിന്റെ ഉത്തരവ് ഒഴികെ, അവ ഒരിക്കലും വകുപ്പിന്റെ സാധാരണ വരുമാന അക്കൗണ്ടിലേക്കോ ഏറ്റെടുക്കലിലേക്കോ ക്രെഡിറ്റ് ചെയ്യരുത്.

319. Expenditure debitable to capital will be booked under the appropriate capital head of accounts prescribed within or outside the revenue account, according as the funds required to meet such expenditure are provided from ordinary revenues or from other sources including borrowed money.

 Except under special orders of Government, no expenditure previously met from ordinary revenue may be transferred to a capital head outside the revenue account. 

🆀Capital Expenditure is usually met from 

A:-Borrowed funds 

B:-Revenue receipts

C:-Small savings 

D:-Deposits bearing interests 

Correct Answer:- Option-A:-Borrowed funds

മൂലധനത്തിലേക്ക് ഡെബിറ്റ് ചെയ്യാവുന്ന ചെലവുകൾ റവന്യൂ അക്കൗണ്ടിനകത്തോ പുറത്തോ നിർദ്ദേശിച്ചിട്ടുള്ള അക്കൗണ്ടുകളുടെ ഉചിതമായ മൂലധന തലത്തിൽ ബുക്ക് ചെയ്യും, കാരണം അത്തരം ചെലവുകൾ നിറവേറ്റുന്നതിന് ആവശ്യമായ ഫണ്ടുകൾ സാധാരണ വരുമാനത്തിൽ നിന്നോ കടമെടുത്ത പണം ഉൾപ്പെടെയുള്ള മറ്റ് സ്രോതസ്സുകളിൽ നിന്നോ നൽകുന്നു.

 ഗവൺമെന്റിന്റെ പ്രത്യേക ഉത്തരവുകൾ ഒഴികെ, സാധാരണ വരുമാനത്തിൽ നിന്ന് മുമ്പ് ചെലവഴിച്ച ചെലവുകളൊന്നും റവന്യൂ അക്കൗണ്ടിന് പുറത്തുള്ള മൂലധന തലത്തിലേക്ക് മാറ്റാൻ കഴിയില്ല.

  

320. Except in special cases regulated by special orders of Government, interest at the rates specified below should be charged in the accounts of all commercial departments or undertakings for which separate capital and revenue accounts are maintained within the Government accounts. The charge should be calculated on the direct capital outlay to the end of the previous year plus half the outlay of the year itself, irrespective of whether such outlay has been met from ordinary revenues or from other sources.

 (i) For capital outlay met out of specific loans raised by Government, at such rate of interest as may be prescribed by Government, having regard to the rate of interest actually paid on such loans and the incidental charges incurred in raising and managing them. 

Note:— By specific loans are meant loans that are raised in the open market for one specific purpose which is clearly specified in the prospectus and in regard to which definite intimation is given at the time of the raising of the loans that for the purpose of accounts they are to be regarded as specific loans.

 (ii) For capital outlay provided otherwise at the average rate of interest to be determined each year. 

321. When under any special order of Government charges for interest during the process of construction of a project are temporarily met from capital, the writing back of capitalised interest should form the first charge on any capital receipts or surplus revenue derived from the project when opened for working. 

ഒരു പ്രോജക്ടിന്റെ നിർമ്മാണ പ്രക്രിയയിൽ പലിശയ്ക്കുള്ള സർക്കാർ ചാർജുകളുടെ ഏതെങ്കിലും പ്രത്യേക ഉത്തരവ് പ്രകാരം, മൂലധനത്തിൽ നിന്ന് താൽക്കാലികമായി നിറവേറ്റപ്പെടുമ്പോൾ, മൂലധന പലിശയെഴുതുന്നത് ഏതെങ്കിലും മൂലധന രസീതുകൾക്കോ ​​അല്ലെങ്കിൽ പദ്ധതിയിൽ നിന്ന് ലഭിക്കുന്ന മിച്ച വരുമാനത്തിനോ ആദ്യത്തെ ചാർജ് രൂപീകരിക്കണം. .

Work done for another Government or State 

322. The Head of a department is responsible for seeing that no work (unless it is negligible in amount ) is done by his department for another Government without obtaining a definite ruling from the Government as to whether charge should be made for it or not. 

ഒരു വകുപ്പിന്റെ തലവൻ മറ്റൊരു വകുപ്പിനായി തന്റെ വകുപ്പ് മറ്റൊരു ജോലിയും ചെയ്യുന്നില്ല എന്നതിന്റെ ഉത്തരവാദിത്തം സർക്കാരിൽ നിന്ന് കൃത്യമായ വിധി ലഭിക്കാതെ തന്നെ ചാർജ് ഈടാക്കണോ വേണ്ടയോ എന്ന്.

Rules regarding charges on account of the maintenance and up-keep of Government motor cars and motor boats 

323.(a) Charges for the maintenance and up-keep of a car or boat supplied to a Government servant other than the Ministers and the Speaker of the Legislative Assembly at the public expense will be borne by the Government servant and by the Government respectively, in the manner indicated below, the general principle being that the Government servant using the car or boat shall bear those of its running expenses which are largely dependent as regards amount on carefulness of management and which affect the continued efficiency of the conveyance:— 

(i) The Government servant using the car or boat shall pay the cost of petrol, tyre renewals, minor repairs and renewals, lubricants and illuminants, as well as all occasional storage charges and all petty charges incurred otherwise than at the periodical overhauling and annual varnishing. 

Note:– Minor repairs and renewals are those which cost less than ` 50 or are not connected with the prescribed periodical overhauling. Provided that, if a new component costing more than ` 15 is used in connection with a minor repair or renewal the Government servant shall be entitled to charge to Government its actual cost but not any workshop charges on account of the examination of the defective car or boat and the setting up of the new part. 

  (ii) All other charges shall be paid by Government including wages of chauffeur and cleaner, the cost of uniform of the chauffeur, and all charges incurred in connection with the annual varnishing and the periodical overhauling.

  (b) Charges relating to the maintenance and repairs of motor cars and boats supplied for the use of the Ministers and the Speaker of the Legislative Assembly are regulated by the provisions contained in the Kerala Payment of Salaries and Allowances Act, 1951 (Act 15 of 1951) and Amendment Act, 1968 (Act 2 of 1968) and the rules made thereunder. 

മന്ത്രിമാരുടെയും നിയമസഭയുടെ സ്പീക്കറുടെയും ഉപയോഗത്തിനായി വിതരണം ചെയ്ത മോട്ടോർ കാറുകളുടെയും ബോട്ടുകളുടെയും അറ്റകുറ്റപ്പണികൾ, അറ്റകുറ്റപ്പണികൾ എന്നിവയുമായി ബന്ധപ്പെട്ട ചാർജുകൾ നിയന്ത്രിക്കുന്നത് കേരള പെയ്‌മെന്റ് ഓഫ് ശമ്പള-അലവൻസ് ആക്റ്റ്, 1951 (1951 ലെ നിയമം 15) ഭേദഗതി നിയമം, 1968 (1968 ലെ നിയമം 2), അതുവഴി ഉണ്ടാക്കിയ നിയമങ്ങൾ.

Register of Motor Cars and Motor Boats 

324.(a)A register (Log Book) in Form 48, 48A and 48B will be maintained by all offices and departments maintaining Government owned motor cars, buses, lorries, jeeps, station wagons, vans and motor boats.

സർക്കാർ ഉടമസ്ഥതയിലുള്ള മോട്ടോർ കാറുകൾ, ബസുകൾ, ലോറികൾ, ജീപ്പുകൾ, സ്റ്റേഷൻ വണ്ടികൾ, വാനുകൾ, മോട്ടോർ ബോട്ടുകൾ എന്നിവ പരിപാലിക്കുന്ന എല്ലാ ഓഫീസുകളും വകുപ്പുകളും ഫോം 48, 48 എ, 48 ബി എന്നിവയിലുള്ള ഒരു രജിസ്റ്റർ (ലോഗ് ബുക്ക്) പരിപാലിക്കും.

🆀 Log book is maintained in the offices with 
 A:-Photostat machine 
B:-computer and printer 
C:-vehicles 
D:-internet connection 
Correct Answer:- Option-C:-vehicles  

🆀When a Govt. servant is using a Motor Car allotted by the Government, __________ should be kept in the vehicle.
 A:-A register in K.F.C. FORM No 48 
 B:-A register in K.F.C. FORM No 45 
 C:-A register in K.F.C. FORM No 24A 
 D:-A register in K.F.C. FORM No. 24B 
 Correct Answer:- Option- A:-A register in K.F.C. FORM No 48  

 Where suitable register in other form is already maintained in accordance with Government Orders, the Head of the Department may authorise its continuance if he considers it more suitable and convenient than the form of the register prescribed above. 

Note:— The Controlling Officers will during their inspections, satisfy themselves that log books are maintained by officers having the custody and charge of vehicles and that the petrol, etc., purchased have been accounted for in terms of the kilometres run.

 (b) A certificate in the following form should be recorded by the drawing officer in a Contingent Bill containing a claim for petrol and/or oil:

“I have examined the log books for the period ending ........................................... and I certify that the motor vehicles have been used on authorised journeys and that they have run the prescribed number of kilometres per litre. Recoveries have been effected wherever they are due in accordance with the rules and credited in chalan No ............................... dated .............................” 

The Treasury Officers are authorised to reject the bills which do not contain the above certificate. 

🆀 Which is the register maintained by all officers maintaining Government vehicles to note the particulars of trips, purpose etc.?

(A) Log book (Form 48)

(B) Stock register

(C) Register of motor vehicles

(D) None of these

🆀 A log book is a register used for recording details of :

(A) Stationery items

(B) Immovable property

(C) Government vehicle

(D) Journey performed by officers

Insurance of Government Property 

325. Government properties may be insured against risks in transit such as loss, damage, etc., (See also Article 146). 

Note:— The Government do not however insure Government motor cars and motor boats except sea-going fishing boats for which the risk of damage is high. But when they supply a Government motor car or motor boat for the use of an officer, in so far as the officer using the car or boat is responsible for damage, etc., it is the officer’s business to protect himself against the risks involved in the use of the car or boat by insurance at his own cost. 

കുറിപ്പ്: - എന്നിരുന്നാലും, സർക്കാർ മോട്ടോർ കാറുകളും മോട്ടോർ ബോട്ടുകളും കടലിൽ പോകുന്ന ഫിഷിംഗ് ബോട്ടുകൾ ഒഴികെ ഇൻഷുറൻസ് ചെയ്യില്ല. എന്നാൽ ഒരു ഉദ്യോഗസ്ഥന്റെ ഉപയോഗത്തിനായി അവർ ഒരു സർക്കാർ മോട്ടോർ കാറോ മോട്ടോർ ബോട്ടോ നൽകുമ്പോൾ, കാറോ ബോട്ടോ ഉപയോഗിക്കുന്ന ഉദ്യോഗസ്ഥൻ നാശനഷ്ടങ്ങൾക്ക് ഉത്തരവാദികളാണ്. അതിനാൽ, അപകടസാധ്യതകളിൽ നിന്ന് സ്വയം പരിരക്ഷിക്കേണ്ടത് ഉദ്യോഗസ്ഥന്റെ ബിസിനസ്സാണ് സ്വന്തം ചെലവിൽ ഇൻഷുറൻസ് വഴി കാറോ ബോട്ടോ ഉപയോഗിക്കുന്നത്.

🆀 When Government supply a motor car for the use of an officer, do Government insure it ?

(A) Yes, Government insure such cars

(B) No, Government do not insure

(C) Government insure in selective cases

(D) It is for the officer using the car to protect himself against the risks involved in the use of the car by insuring it at his own cost.

The Transfer of Government Land from one Department to another 

FINANCE (RULES - B) DEPARTMENT G.O.(P)No. 201/2018/Fin. Dated, Thiruvananthapuram, 28/12/2018

Pursuant to the Government Order read above, Government hereby make the following amendment to Kerala Financial Code, Volume I. The amendment shall be deemed to have come into force on the 5th day ofJune 2018. Amendment C.S. No: 4/2018 In the Kerala Financial Code, Volume I, Article 326 (a) will be substituted as follows : 

326.(a)The transfer of Government lands with improvements thereon, from one Government Department to another shall be ordered by the District Collectors and Government as shown below:- 

i. District Collectors:- Up to a limit of 50 (fifty) cents within the Grama Panchayat area; up to a limit of 25 (twenty five) cents within the Municipal area and up to a limit of 10 (ten) cents within the Corporation area.

Note :- In all cases where the Government land to be transferred is not under the possession of Revenue Department, but within the limit under (i) above; the District Collector shall take No Objection Certificate from the District Level Officer of that Department before issue of orders.

ii. In all cases not covered by the above limits under (i) above or where there are no District Level Officers for the Department whose land is proposed to be transferred or where the District Level Officer of the Department whose land is proposed to be transferred refuses to issue NOG, if the District Collector is convinced that there is no other land suitable for transfer to the other Department, the proposal should be submitted to Government for orders. Note It will not be necessary to consult Finance Department in such cases. hi. Transfer of land to Constitutional bodies, Statutory bodies, Autonomous institutions and bodies, Public Sector Undertakings, Societies, Local Self Government Institutions, Boards, Corporations, Grant-in-aid institutions etc shall be considered under the relevant provisions of the Kerala Land Assignment Act, 1960.

🆀The maximum area of Government lands under the possession of Revenue Department in the Grama Panchayat with improvements there on, that can be transferred from one department to another department by District Collector are: (Lower-9/2021)

(B) 90 Cents

(A) 75 Cents

(C) 50 Cents

(D) 25 Cents

Correct Answer:- Option:-(C) 50 Cents

ഓരോ സബ് ആര്‍ട്ടിക്കിളുകളും പരീക്ഷയ്ക്ക് വന്നതാണ്

കളര്‍ കൊടുത്തവ ശ്രദ്ധിക്കുമല്ലോ

(b) (1) When any Government land with improvements thereon or any building is transferred from one Service Department to another under the State Government, the transfer shall be made free of charge. 

ഏതെങ്കിലും സർക്കാർ ഭൂമി മെച്ചപ്പെടുത്തുകയോ ഏതെങ്കിലും കെട്ടിടം ഒരു സേവന വകുപ്പിൽ നിന്ന് മറ്റൊന്നിലേക്ക് സംസ്ഥാന സർക്കാരിനു കീഴിൽ മാറ്റുകയോ ചെയ്യുമ്പോൾ, കൈമാറ്റം സൗജന്യമാക്കും.

(2) When any Government land with improvements or buildings in the possession of one Service Department is transferred to another Service Department or a branch of any Service Department for a specific purpose of starting any industry or commercial undertaking of a remunerative nature, it shall be competent for the Government, to order the collection of market value of the lands and improvements transferred to such Service Department or a branch of the Service Department, according to the merits of each case. 

(3) When any land with improvements thereon or any building is transferred from or to a Commercial Department, the full market value thereof or the book value whichever is higher should be charged.

ഏതെങ്കിലും ഭൂമി മെച്ചപ്പെടുത്തുകയോ ഏതെങ്കിലും കെട്ടിടം വാണിജ്യ വകുപ്പിൽ നിന്നോ കൈമാറ്റം ചെയ്യുമ്പോഴോ, അതിന്റെ മുഴുവൻ മാർക്കറ്റ് മൂല്യമോ പുസ്തക മൂല്യം ഏതാണോ അതിൽ കൂടുതലോ ഈടാക്കണം.

 (4)The value of lands, improvements and buildings transferred to a Commercial Department under rule (3) or to a Service Department or branch of a Service Department under rule (2) shall be fixed by the District Collector adopting the principles of valuation accepted under Land Acquisition Act and Rules. 

ചട്ടം (3) പ്രകാരം ഒരു വാണിജ്യ വകുപ്പിലേക്കോ അല്ലെങ്കിൽ ഒരു സേവന വകുപ്പിലേക്കോ അല്ലെങ്കിൽ ചട്ടം (2) പ്രകാരം ഒരു സേവന വകുപ്പിന്റെ ശാഖയിലേക്കോ കൈമാറ്റം ചെയ്യപ്പെടുന്ന ഭൂമികളുടെയും മെച്ചപ്പെടുത്തലുകളുടെയും കെട്ടിടങ്ങളുടെയും മൂല്യം ജില്ലാ കളക്ടർ നിശ്ചയിക്കും. നിയമവും നിയമങ്ങളും.

(5) The classification of the sale proceeds of Government lands and buildings shall be regulated in accordance with the provisions contained in the Schedule I to the rule 39 of the Kerala Account Code, Volume I. 

സർക്കാർ സ്ഥലങ്ങളുടെയും കെട്ടിടങ്ങളുടെയും വിൽപ്പന വരുമാനത്തിന്റെ വർഗ്ഗീകരണം കേരള അക്കൗണ്ട് കോഡിലെ വാല്യം I ലെ ചട്ടം 39 ലെ ഷെഡ്യൂൾ I ലെ വ്യവസ്ഥകൾക്കനുസൃതമായി നിയന്ത്രിക്കും.

(6) Adjustment of accounts due by one Department to another under these rules shall ordinarily be made by book transfer, except when such adjustments do not suit the method of accounts or of business adopted by the receiving Department. An invoice duly accepted by a competent authority of the Department receiving the lands, etc., and furnishing full classification of the debit head shall be forwarded to the Accountant  General for effecting the necessary adjustments in this behalf. 

ഈ നിയമങ്ങൾ അനുസരിച്ച് ഒരു വകുപ്പ് മറ്റൊരു വകുപ്പിന് നൽകേണ്ട അക്കൗണ്ടുകൾ ക്രമീകരിക്കുന്നത് സാധാരണഗതിയിൽ പുസ്തക കൈമാറ്റത്തിലൂടെയാണ്, അത്തരം ക്രമീകരണങ്ങൾ അക്കൗണ്ടുകളുടെ രീതിയോ സ്വീകരിക്കുന്ന വകുപ്പ് സ്വീകരിക്കുന്ന ബിസിനസ്സോ യോജിക്കുന്നില്ലെങ്കിൽ ഒഴികെ. ഭൂമി സ്വീകരിക്കുന്ന വകുപ്പിന്റെ യോഗ്യതയുള്ള അതോറിറ്റി യഥാസമയം സ്വീകരിക്കുന്ന ഒരു ഇൻവോയ്സ്, ഡെബിറ്റ് ഹെഡിന്റെ പൂർണ്ണ വർഗ്ഗീകരണം നൽകൽ എന്നിവ ഇതിനായി ആവശ്യമായ ക്രമീകരണങ്ങൾ നടപ്പിലാക്കുന്നതിനായി അക്കൗണ്ടന്റ് ജനറലിന് കൈമാറും.

(7) Payments in cash shall be required in all cases where a Department of the Government transfers State lands to quasi-Government institutions like the Kerala State Electricity Board, the Kerala Financial Corporation, etc. If any separate funds have been constituted for such Boards inside or outside the public account, the value of the lands transferred shall be debitable to such funds, unless the Government by general or special order give directions to the contrary. 

കേരള സ്റ്റേറ്റ് ഇലക്ട്രിസിറ്റി ബോർഡ്, കേരള ഫിനാൻഷ്യൽ കോർപ്പറേഷൻ തുടങ്ങിയ അർദ്ധ സർക്കാർ സ്ഥാപനങ്ങളിലേക്ക് സർക്കാർ വകുപ്പ് സംസ്ഥാന ഭൂമി കൈമാറുന്ന എല്ലാ കേസുകളിലും പണമായി പണമടയ്ക്കൽ ആവശ്യമാണ്. അത്തരം ബോർഡുകൾക്ക് അകത്തോ പുറത്തോ പ്രത്യേക ഫണ്ടുകൾ രൂപീകരിച്ചിട്ടുണ്ടെങ്കിൽ പൊതു അക്കൗണ്ട്, കൈമാറ്റം ചെയ്യപ്പെട്ട ഭൂമികളുടെ മൂല്യം അത്തരം ഫണ്ടുകളിലേക്ക് ഡെബിറ്റ് ചെയ്യപ്പെടും, പൊതുവായോ പ്രത്യേക ഉത്തരവിലൂടെയോ സർക്കാർ വിപരീത നിർദ്ദേശങ്ങൾ നൽകുന്നില്ലെങ്കിൽ.

(8) When the purposes for which the land was transferred to the Service or Commercial Departments as the case may be, under rules (2) and (3) has ceased, or in the event of such land or portion thereof not being required any further by such Department or Institution, such land or portion thereof shall revert to Government and the amount of compensation, if any, payable to such department shall be fixed by the Collector of the District in which the land is situated, provided that in no case such compensation shall be fixed in excess of the value realised under rules (2) and (3) as the case may be. 

🆀Some Government land is proposed to be transferred to a Commercial Department. Who is the officer authorised to fix the value of the land?

A:-Tahsildar 

B:-Government 

 C:-Revenue Divisional Officer 

D:-District Collector 

Correct Answer:- Option-D:-District Collector 

🆀The transfer of Government lands with improvements up to 2 Acres Thereon from one department to another shall be ordered by the      

A:-Tahsildar 

 B:-Revenue Divisional Officer 

C:-District Collector 

D:-None of these 

Correct Answer:- Option-C:-District Collector  

🆀The transfer of Government land from one department to another will be done by

A:-District Collectors

B:-Board of Revenue

C:-Both 1 and 2

D:-None of the above

Correct Answer:- Option-C:-Both 1 and 2

🆀The value of Govt. land and building transferred to a commercial department shall be fixed by

A:-Thahsildar

B:-RDO

C:-Revenue Secretary

D:-None of the above

Correct Answer:- Option-D:-None of the above

🆀When any land or building is transferred from one service department to another under the Kerala Government, transfer should be      

A:-Free of charge 

B:-Chargeable 

C:-Partly chargeable 

D:-Partly free of charge 

Correct Answer:- Option-A:-Free of charge 

🆀Which department will provide assistance in acquiring Land to Govt. departments?

A:-LA department of Revenue

B:-Survey department

C:-Forest department

D:-PWD

Correct Answer:- Option- A:-LA department of Revenue

Proforma accounts relating to 
Government Commercial Undertakings 

327. When the operation of a department include undertakings of a commercial or quasi-commercial character, and the nature and scope of the activities of the undertakings are such as cannot suitably be brought within the normal system of Government account, the head of the undertaking should be required to maintain such subsidiary and pro forma accounts in commercial form as may be agreed between Government and the Accountant General.

The methods and principles in accordance with which such accounts are to be kept, including inter alia the basis to be adopted for valuation of assets and for allocation of expenditure between capital and revenue accounts and the extent to which the provision should be made in those accounts for bad debts, depreciation and other forms of indirect charges, e.g., cost of management and supervision, audit charges, interest on capital expenditure, etc., will be regulated by orders and instructions issued by Government in each case. Where the commercial accounts are maintained for the purpose of assessment of the cost of an article or service, the head of the undertaking should see that adequate regulations are framed with the approval of Government in order to ensure that the cost deducted from the accounts is the accurate and true cost. He should also arrange to obtain the orders of Government regarding the nature and form of subsidiary accounts and statements, if any, which should be appended to the appropriation accounts of each year, and submit such accounts and statements to the Accountant General on such date as may be required by him. 

🅠Commercial departments are following 

A:-Simple accounts 

B:-Capital accounts 

C:-Proforma accounts 

D:-Revenue accounts 

Correct Answer:- Option-C:-Proforma accounts 

🅠Proforma accounts are to be adopted in 

A:-Service departments 

B:-Welfare departments 

C:-Commercial undertakings 

D:-Registration department 

Correct Answer:- Option-C:-Commercial undertakings 

🅠Proforma Accounts are maintained by the departmental authorities in such form as may be agreed upon between C and AG and ________ concerned.

 A:-Government 

 B:-Director of Treasuries 

 C:-Head of department 

 D:-None of these 

 Correct Answer:- Option- A:-Government 

Other Proforma Accounts 

328. Pro forma accounts of regular Government workshops and factories will be kept in accordance with the detailed rules and procedure prescribed in the departmental regulations. The Accountant General may be required by Government to prepare pro forma accounts of irrigation navigation, embankment and drainage works and of Government residential buildings in accordance with the instructions contained in Chapter 21 of the Central Account Code, Volume IV. 

Service Funds 

329. Rules regulating the General Provident Fund account of Government servants are contained in the General Provident Fund (Kerala) Rules, the State Provident Fund (Travancore) Rules, the General Provident Fund (Cochin) Rules and the General Provident Fund (Madras) Rules. Rules relating to the State Life Insurance Fund (Official Branch) are available as separate Government Publication. 

Treasury Savings Bank 

330. The object of the Government in establishment of Treasury Savings Bank Scheme is to provide a ready means for the deposits of savings and so to encourage thrift. Savings Bank is not to be used for the purpose of keeping a current account and the Director of Treasuries (Secretary to the Savings Bank ) is empowered to close accounts, or in the case of accounts opened on behalf of minors to stop the receipt of further deposits, should he have reason to believe that the accounts are being used for a purpose for which Savings Bank is not intended.

The procedure relating to transactions in the Savings Bank in Government treasuries is detailed in Appendix 3 of the Kerala Treasury Code. 

🅠Who is empowered to close the Treasury Savings Bank account, if  there is sufficient reason to believe that the TSB account is not being used for the purpose for which savings bank is intended for

A:-Accountant General (A&E) 

B:-Director of treasuries 

C:-Secretary to Government, Finance Department 

D:-Director, State Audit Department 

Correct Answer:- Option-B:-Director of treasuries  

Endowments for Scholarships, Prizes, etc. 

331. If any person informs a Government servant that he proposes to place funds at the Government’s disposal for use as an endowment for the grant of a scholarship or prize, etc., the Government servant should report the matter to the Government through the proper channel for orders. The Government will then take action, if necessary under the Charitable Endowments Act, 1890 (India Act VI of 1890). 

The Examiner of Local Fund Accounts(=Locan Fund Audit Director) has been appointed as the Treasurer of Charitable Endowments for the State. 

🅠If any person informs a Government servant that he proposes to place funds at the Government's disposal for use as an endowment for the grant of a scholarship or prize, etc., 

A:-The Government servant can distribute directly the endowment to the beneficiaries 
B:-The Government servant should report the matter to the Government through the proper channel for orders
C:-The Government servant should reject the same without reporting 
D:-None of the above 
Correct Answer:- Option-B:-The Government servant should report the matter to the Government through the proper channel for orders 

🅠 Who is the treasurer of charitable endowment for the State ?

(A) Director of State Audit

(B) Accountant General

(C) Director of Social Justice Dept.

(D) Finance Secretary

Application for and Grant of Leave 

332. Rules relating to the submission of applications for and grant of leave, supplementing those contained in the Service Rules are as below:—

 (a) Gazetted Officers.— Applications should be forwarded to Government by Heads of Departments through the Audit Office which will submit it to Government with the necessary certificate regarding the title to the leave applied for.

 Whenever the Heads of Departments themselves are competent to sanction the leave, a certificate should be obtained from the Audit Office as regards the admissibility of the leave and then the leave sanctioned.

 In the case of officers having statutory functions such grant of leave should invariably be communicated in the form of a notification and published in the Gazette. Copies of sanctions should be sent to the Audit Office also for information.

(b) Non-Gazetted Officers.— Applications should be submitted to the authority competent to sanction the leave. 

Note:— These rules apply to leave other than casual leave. 

(c) Every application for leave (other than leave for which production of Medical Certificate is prescribed) of a Gazetted Officer which requires the sanction of Government, should reach Government not less than a month before the date from which the leave is required. Similarly, every application for an extension of leave to a Gazetted Officer should reach Government not less than two weeks before the date of the expiry of the leave already granted. Ordinarily, no Gazetted Officer, who has applied for leave or for an extension of leave, and to whom such leave or extension of leave has been granted by Government, will be permitted to cancel any portion of such leave or extension of leave. Strong grounds must be urged for failure to comply with the above rules in cases where this becomes absolutely necessary. 

(d) The Head of a Department should not refuse to forward to the Government the leave application of a Gazetted Officer, in a case in which the Government alone can grant the leave applied for. No Head of a Department has the right to curtail the discretion of the Government in regard to the grant (or refusal) of leave to an officer to whom the Government alone can grant or refuse such leave. All applications for leave by a Gazetted Officer should, therefore, be submitted to the Government, in cases in which the leave applied for is a kind which the Government alone can grant. This does not, of course, take away from the Head of a Department the discretion of recommending to the Government to refuse the leave applied for in any case. 

🅠Every application for an extension of leave to a Gazetted Officer should reach Government not less than __________ Before the date of the expiry of the leave already granted. 

A:-Two weeks 

B:-Two days 

C:-Two months 

D:-Three days 

Correct Answer:- Option-A:-Two weeks

Custody of Valuable Documents  
Article.333

333.(1) The several documents to be dealt with may be broadly classed under the following heads:— 

  (a) Securities deposited with a Government Officer ex-officio. 

  (b) Those which relate to some permanent arrangement affecting Government interests, to which Government is a party, such as deeds of building purchased by Government and bonds executed by persons making permanent endowments.

  (c) Those which relate to agreements executed by contractors, agreements for agricultural and other loans. 

  (d) Documents presented by parties for particular purposes, viz., registration, or in the course of judicial or other proceedings, before Government officers and all other classes of valuable documents not specifically referred to above. 

  (2) (i) As regards (a) Securities in Trust, the statutory rules on the subject should be strictly followed.

  (ii) Documents in the possession of the head of an office coming under (b) should be sent to the Chief Secretary to Government for safe custody as soon as practicable after the order for record is passed on them by the proper authority, an office copy thereof being retained if necessary for reference.

🆀 Who is the authorized custodian of valuable documents like deeds of buildings purchased by Government and bonds of endowments made ?

(A) Chief Secretary to Government

(B) Head of Department which occupies the building

(C) Chief Engineer (B & R)

(D) Director of Treasuries

 (iii) Documents comprised under (c) will ordinarily have to be retained by the respective Heads of Departments or District Collectors or District Treasury Officers or other Officers representing Government in the transactions till they are finally disposed of. 

  (iv) The procedure regarding papers falling under (d) is to be governed by statutory rules or departmental orders. Where no such rules or orders exist the Heads of Departments should prescribe the best arrangement possible for the safe custody of all such valuable documents with the approval of Government wherever necessary. 

  (v) In all offices, a register of valuable documents in the form given below should be maintained and the receipts and disposals noted therein with the initials of a responsible officer. The documents should be 

  (vi) The articles deposited for safe custody in Treasuries should be verified by the Officer who deposited them at least once in a year. For this purpose, the articles deposited in Treasuries should be taken back, the contents verified and re-deposited (if necessary) once in a year. Verification should also be made whenever there is a change of incumbent or change of designation or change of jurisdiction of the officer who deposited the articles for safe custody. 

(vii)  Officers who conduct inspection of Offices, should scrutinise the register of valuable documents and satisfy themselves that the entries therein are correct and up-to-date and that the rules regarding the safe custody of such documents are observed. preserved in safes or other receptacles intended to keep valuables coming into the possession of the officers concerned.

 

🆀Custody of valuable documents explained in Art _________ of KFC Vol-I.

A:-Art 212
B:-Art 311
C:-Art 216
D:-Art 333
Correct Answer:- Option-D:-Art 333

🆀Details of documents such as deeds, agreements in a Government Office is entered in

A:-register of valuables
B:-register of securities
C:-register of deeds
D:-register of personal deposits
Correct Answer:- Option-A:-register of valuables

🆀 In all offices a register of valuable documents in Form given in Art _________ KFC shall be maintained.

A:-305
B:-228
C:-160
D:-333
Correct Answer:- Option-D:-333

Service Books 

334. A record of services of every Government servant should be maintained in accordance with the Service Rules applicable to each case. The Accountant General will maintain the record for gazetted Government servants in the “History of Services” which he complies.

The head of each office should maintain the record for each non-Gazetted Government servant working under him in a service book (or service roll). 

When an employee is transferred to another office, his service book should be sent to the head of the office to which he is transferred and not made over to him, nor should it be given to him when proceeding on leave. When non-Gazetted Officers are officiating in gazetted appointments, their service book should be kept by the head of the office to which each such officer permanently belongs, but when they are confirmed in such appointments their service book should be forwarded to the Accountant General’s Office for record. 

1. Service books of Gazatted officers are sent to ____________ for record when they are confirmed in appointment. 
 A:-Head of Dept. 
 B:-Administrative Dept. 
 C:-Accountant General 
 D:-Finance Dept. 
 Correct Answer:- Option-C:-Accountant General 

2. When govt. servant transferred from one office to another, his service book should be send to new office within ________ of transfer. 
 A:-15 days 
 B:-two months 
 C:-one month 
 D:-seven days 
 Correct Answer:- Option- C:-one month 

3.When a Government servant is transferred from one office to another his Service Book should be made available to the new officer
A:-In any case within one month of the transfer
B:-Within two weeks of the date of order
C:-As early as possible
D:-May be entrusted to the office transferred in a sealed cover with instruction to hand over it to the new Head of Office        
 Correct Answer:- Option-A:-In any case within one month of the transfer

4.When a non-gazetted officer officiating in a gazetted post, his service  book should be kept by 

A:-Head of the office 

B:-Head of the department 

C:-Accountant General 

D:-P&ARD department 

Correct Answer:- Option-A:-Head of the office

5.When non-gazetted officers are officiating in gazette appointments, their Service Books should be kept by

 A:-Accountant General (A & E) 

B:-Personnel and Administrative Reforms Department 

C:-Head of the Department 

D:-Head of office to which the officer belongs      

Correct Answer:- Option- D:-Head of office to which the officer belongs

Register of Books and Periodicals 

335. (a) All books and periodicals received in an office will be entered in a register in Form 19. 

🆀All books and periodicals received in an office will be entered in a register maintained in: 

(A) Form 19

(B) Form 29 

(C)Form 39 

(D) Form 31

Correct Answer:- Option:(A) Form 19

(b) Every officer upon receiving charge of an office to which a library or collection of books, etc., for official use is attached must satisfy himself as to the State of the library and the books, etc. Unless otherwise reported, it will be assumed that he received the library or the books, etc., in good order and he will be held thenceforth personally responsible for any defect.

(c) All books appearing in the register of books or catalogue of the library on the last date of March of every year should be counted and examined by the heads of offices or institutions concerned or by one of their Gazetted Assistants. A certificate to this effect should be furnished by the head of each office, on the 15th of April every year along with the acknowledgement for the amount of permanent advance in Form 8 (A) (See also Article 97). 

🅠KFC Form 19 is used for 

 A:-Day book of stores 

B:-stock account of furniture

C:-bill for advance 

D:-stock register of books and periodicals 

Correct Answer:- Option-D:-stock register of books and periodicals  

🅠Under the rules in case of old or useless records decided to be sold as waste paper they should be torn into small pieces before sale. Exemption to this is 

A:-Gazettes books and Periodicals 

B:-No exception 

C:-When buyer decides to get them in original condition 

D:-None of these 

Correct Answer:- Option-A:-Gazettes books and Periodicals  

Erasures 

(Article. 336)

336. A Government servant should on no account erase or overwrite an entry in any cash book, account register or schedule. If he finds it necessary to make a correction he should cancel the incorrect entry neatly in red ink and insert the correct entry. Whenever a Government servant makes any correction or interpolation in any such document, he should request the head of office to authenticate it by writing his dated initials against it [See also Rule 210 (c), Part V of the Kerala Treasury Code]. 

🆀A Govt. servant has corrected an entry in the cash book maintained by him by overwriting 

(A) Irregular

(B) Regular 

(C) He can overwrite

(D) None of the above 

Correct Answer:- Option:(A) Irregular

🆀 If a clerk finds it necessary to make a correction in the cash book he should:

(A) Cancel the wrong entry neatly in red ink and insert the correct entry, and get it attested by the Head of Office. 

(B) Apply white fluid and correct the entry. 

(C) Neatly correct the entry in green ink and get it attested by the Head of Office

(D) Cancel the entire page and rewrite

Correct Answer:- Option:(A) Cancel the wrong entry neatly in red ink and insert the correct entry, and get it attested by the Head of Office. 

Supply of Forms 

337. Standard forms prescribed for use by Government offices including the forms prescribed in this Code, the Kerala Treasury Code and the Kerala Account Code will be available for issue from the Printing Department. The forms should be obtained by indents on the Superintendent, Government Presses, Trivandrum in accordance with the rules for the supply of forms. 

🆀Supply of Forms for govt. offices is the responsibility of _____________ Dept. 

 A:-Stationery 

 B:-Finance 

 C:-Treasury 

 D:-Printing 

 Correct Answer:- Option- D:-Printing  

🆀 Who will supply standard forms prescribed by the Government for use in Government offices ?

(A) Stationery Department 

(B) Stores Purchase Department 

(C) Civil Supplies Department 

(D) Printing Department

Correct Answer:- Option:(D) Printing Department

Destruction of Official Records

 connected with Accounts 

(Article. 338)

338.  A competent authority may destroy official records from time to time subject to the careful observance of the relevant rules contained in the departmental code or manual and of any other relevant orders of the Government. The following rules apply generally to the destruction of records (including correspondence) connected with accounts.

(a) The following should on no account be destroyed:— 

(i)	Records connected with expenditure which is within the period of limitation fixed by law
(ii)	Records connected with expenditure on projects, schemes or works which have not been completed, even though the expenditure is not within the period of limitation fixed by law;
(iii)	Records connected with claims to service and personal matters affecting Government servants who are still in service ;
(iv)	Orders and sanctions of a permanent character until revised ;
(v)	Cash Book and Classified Ledger, Stock Register of Furniture (Stores), etc., and Treasury Remittance Books ;
(vi)	The list showing details of records ordered to be destroyed; and
(vii)	Lapsed lists of Judicial Deposits.

b) The following records should be preserved for not less than the periods specified against each item :

(1) Pay bills and when maintained separately acquittance rolls for pay and allowances (other than travelling allowance) of Government servants for whom no Service Books or Service Rolls are maintained	35 complete years
(2)Pay bills and when maintained separately acquittance rolls for pay and allowances  (other than travelling allowance) of Government servants for whom Service Books or Rolls are maintained	35 complete years
Note:— These should be preserved for such time  as may be considered necessary beyond this  period if the acquittance rolls of the period are not forthcoming.
(3) Pay bills and when maintained separately acquittance rolls  of last grade Government servants	45 complete years
(4) Register of contingent expenditure	5 complete years
(5)Contingent bills	5 complete years
(6)Detailed budget estimates of an office	3 complete years
(7)Travelling allowance bills and acquittance rolls  relating there to	3 complete years
(8)Pension cases (including the service books and eave accounts attached to them) in the which  invalid or compensation pension have been sanctioned	25 years or 3 years after death of the pensioner
(9) Other pension cases (including the service  books and leave accounts attached to them)	5 years after the retirement of the Government servants concerned.
Note 1:— Service books and other papers relating to a claim for gratuity should be retained until  the claimant attains 55 years of age, or dies,  whichever is earlier and also until final orders have been passed on the claim.
Note 2:— In regard to service books of officials who have ceased to be Government servants,  See instructions under Rule 142 of Part III of K.S.R.
Note 3:—  In the case of pension/gratuity,  the service books/service rolls should be finally  retained in the office in which the officer was serving at the time of retirement.
10. Statements of monthly progressive the expenditure and correspondence relating  to any discrepancy in figures	2 complete years *or until process of reconciliation of departmental figures with the  accounts figures is finally completed whichever is later
11.Mortality returns of pensioner	5 complete years
12 Counterfoils of receipt books and used Cheque books	6 complete years
13. Treasury chalans (treasury receipts for remittances to the treasury	6 complete years
14. Service stamps accounts	3 complete years
15.Register of personal and other advances	10 complete years
16.Sub-vouchers not sent to the audit office	5 complete years
Note:— The sub-vouchers relating to Secret Service Expenditure may be destroyed after the prescribed period of preservation only if the administrative audit has been completed and the audit certificate issued by the nominated controlling officer.
17. Register of Recoveries	10 complete years
18.Court Deposit Registers	20 years from the year following that in which the items have been lapsed or in the case of works  and personal deposits from the  year following that in which the accounts have been closed
19.Counterfoils of Court Warrants for deposit repayments	5 complete years
20.Security Registers	40 complete years

1. Which of the following records should not be destroyed?

(A) Budget Estimates 

(B) Contingent Bills 

(C) T.A. Bills

(D) Lapsed lists of Judicial deposits 

Correct Answer:- Option:(D) Lapsed lists of Judicial deposits

2. The list showing “details of records ordered to be destroyed”, will be destroyed :

 (A) After 25 years

(B) After 5 years 

(C) After 3 years

Correct Answer: Option: (D) Should not be destroyed 

3. What types of records are not to be destroyed at all ? 

(A) Contingent Bills
(B) Pay the bills of the Govt. servants for whom no service books are maintained
(C) List showing details of records ordered to be destroyed
Correct Answer: Option: 

(D) Pension cases on which invalid pension has been authorised

4.Which of the following Government records can be destroyed after a short limited period ?

(A) T.A.Bills

(B) Government Orders 

(C) Cash Book

(D) Treasury Remittance Book

Correct Answer: Option: (A) T.A.Bills

5.Which of the following records can be destroyed after a specified period prescribed ? 

(A) Lapsed list of judicial deposits 

(B) The list showing details of records ordered to be destroyed 

(C) Cash book

 D) Treasury chalans

Correct Answer: Option:  D) Treasury chalans

6.The used up Railway warrant books will be preserved for a period of 

(A)3 Years 

(B)5 Years 

(C) 6 Years 

(D)2 Years 

Correct Answer:- Option-A:-3 Years

7.The Register of contingent expenditure shall be preserved in an office for  _________ years. 

(A)30 

(B)5 

(C) 10 

(D)25 

Correct Answer:- Option-B:-5 

8.Contingent bills should be preserved for not less than _________. 

(A)2 Complete years 

 (B)3 Complete years 

(C) 4 Complete years 

 D:-5 Complete years 

 Correct Answer:- Option- D:-5 Complete years  

9.Counterfoils of receipt books and used cheque books should be preserved for not less than

(A)3 complete years 

(B)5 complete years 

(C) 12 complete years 

(D)6 complete years 

Correct Answer:- Option- D:-6 complete years  

10.How long do the pension cases (including the service books and leave accounts attached to them ) be preserved, in which invalid or compensation pension have been sanctioned ?

(A) 5 years after the retirement of the Government servants

Concerned

 (B) 20 completed years 

(D) 25 years or 3 years after the death of the pensioner 

(D) 15 completed years or 5 years after the death

of the pensioner

Correct Answer: Option: 

(D) 25 years or 3 years after the death of the pensioner

11 For how many years should the pay bills of Government servants for whom service books are maintained be preserved ?

(A) 35 Completed years 

(B) 25 Completed years 

(C) 20 Completed years 

(D) 15 Completed years

Correct Answer: Option: (A) 35 Completed years

12.Register of Recoveries in a govt. office shall be destroyed after _____________ completed years. 

(A)40 

(B)30 

(C) 5 

(D)20 

 Correct Answer:- Option- A:-40 

13.How long should the Register of Recoveries be preserved? 

(A)40 years 

(B)25 years 

(C) 15 years 

(D)10 years 

Correct Answer:- Option-  A:-40 years

14.Security Register should be preserved for not less than.....years

(A) 40 years 

(B) 20 years

 (C) 10 years

 (D) 5 years 

Correct Answer: Option: (A) 40 years 

15.Pay bills and when maintained separately acquaintance rolls of last grade Government servants should be preserved for _________. 

(A)45 completed years 

(B)35 completed years 

(C) 25 completed years 

 (D)15 completed years 

 Correct Answer:- Option-A:-45 completed years  

16.Pay bills and acquittance rolls ​should be preserved for

(A) 25 Completed years 

(B) 15 Completed years 

(C) 35 Completed years 

(D) 10 Completed years

Correct Answer: Option: C) 35 Completed years 

(c) When the Government have prescribed a minimum period after which records of a particular kind may be destroyed, Heads of Departments and other officers authorised in this behalf may order in writing the destruction of such records in their own and subordinate offices on the expiry of that period. Before the head of an office allows any pay bills or acquittance rolls to be destroyed he should take care to satisfy himself that the procedure in regard to the maintenance and verification of service books prescribed in the Service Rules has been strictly followed in regard to those pay bills or acquittance rolls. 

  (d) The Head of a Department is competent to sanction the destruction of such other records in his own office and the offices subordinate to him as he considers to be useless, but he should forward a list of such records as properly appertain to the accounts audited by the Indian Audit Department to the Accountant General and await his concurrence in their destruction before ordering them to be destroyed. 

  (e) Heads of Departments should prepare a comprehensive list of such of the records as are due for destruction in their own offices, and also get similar lists from those of their subordinates at the appropriate time. The records may then be ordered to be destroyed in the presence of a responsible officer and the record-keeper. The records may be destroyed by burning. If it is decided to sell useless records as waste paper, care should be taken to see that every page is torn into small pieces before it is disposed of by sale. Gazettes, books and periodicals which are no longer required should, however, be sold intact, as waste paper. 

1.What is the procedure to be followed in the case of old gazetted books and periodicals which are no longer required? 

(A) To be destroyed by burning 

(B) To be sold as waste paper

(C) To be kept in the safe custody of Head of Office 

(D) To be returned to Government Press

Correct Answer:- Option: (B) To be sold as waste paper

2.In the case of old or useless records decided to be sold as waste paper they should be torn into small pieces before they are disposed of by sale. Exemption to this is : 

(A) No. exemption 

(B) When the buyer decides to get them in original condition 

(C) Old record papers of which are brittle 

(D) Gazettes, books and periodicals be sold intact, as waste paper

Correct Answer:- Option: (D) Gazettes, books and periodicals be sold intact, as waste paper

  (f) Every head of an office should see that lists showing full details of all records destroyed from time to time are properly prepared and retained permanently. 

Reports of 
Deaths of Pensioners 

Artcle. 339

339. Every executive authority of a Municipal Council or City Corporation and Village Officer should report immediately to the disbursing officer concerned the death of any person who was residing within his jurisdiction and drawing a Government pension, whether civil military, political or of any other kind. Pension Disbursing Officers should supply these authorities with lists of the pensioners residing within their respective jurisdiction. Whenever any pension remains undrawn for three months, the disbursing officer should immediately ask the Municipality/City Corporation or Village Officer concerned inform him at once whether the pensioner is still alive or not. 

On receipt of intimation of the death of a Civil pensioner the disbursing officer should report the particulars immediately to the Accountant General. 

1. On receipt of intimation of the death of a civil pensioner, the disbursing officer should report the particulars immediately to the         

A:-Government 

B:-Treasury Officer 

C:-Accountant General 

D:-Treasury Director 

Correct Answer:- Option- C:-Accountant General 

2.  A retired Govt. a servant residing at Parassala and drawing pension from the Sub-Treasury, Parassala, died. Who is the authority to report his death to the Sub Treasury Officer, Parassala?

(A) Secretary, Parassala Panchayat 

(B) Village Officer, Parassala 

(C) The Tahsildar of the locality 

(D) None of the above

Correct Answer:- Option: (B) Village Officer, Parassala