HIGHER 01
Kerala Financial Code ... (Paper I)
Medium of Question: English
Date of Examination 27-04-2019
Question1:-Who is competent to sanction hot and cold weather charges which are not of a recurring character?
A:-Head of Department
B:-Head of Office
C:-District Collector
D:-Government
Correct Answer:- Option-A
Question2:-The annual budgeting limit for expenditure on refreshments at meetings of committee shall not exceed
A:-Rs. 1,00,000
B:-Rs. 50,000
C:-Rs. 40,000
D:-Rs. 25,000
Correct Answer:- Option-C
Question3:-The shifting of existing telephones connection may be sanctioned by ________.
A:-Head of Department
B:-Head of Office
C:-Controlling officer
D:-Government
Correct Answer:- Option-A
Question4:-Which one of the following taluk do not have the risk of filarisis?
A:-Ambalapuzha
B:-Thodupuzha
C:-Karunagappally
D:-Parur
Correct Answer:- Option-B
Question5:-Certificate showing utilisation of grant in aid is laid down in _________.
A:-KFC Form No. 43
B:-KFC Form No. 44
C:-KFC Form No. 45
D:-KFC Form No. 48
Correct Answer:- Option-B
Question6:-Prisoners shall not be sent by mail or express trains except for _________.
A:-Special reasons
B:-Presenting the Court
C:-At the time of summoning
D:-None of the above
Correct Answer:- Option-A
Question7:-Under Article 206 (1) of the constitution _________ have the power to make a grant for meeting an unexpected demand upon the resources of the State.
A:-Legislature
B:-Governor
C:-Cabinet
D:-Government
Correct Answer:- Option-A
Question8:-Execution of the budget is done by
A:-Minister
B:-Legislature
C:-Executive
D:-Accountant General
Correct Answer:- Option-C
Question9:-Control over expenditure is exercised by whom in a Parliamentary system
A:-Legislature
B:-Executive
C:-Audit
D:-All of the above
Correct Answer:- Option-D
Question10:-The technique of presenting the operation of Government in both financial and physical terms is
A:-Evaluation Budget
B:-Performance Budget
C:-Revised Budget
D:-Zero Budget
Correct Answer:- Option-B
Question11:-A Government servant dies at 6.00 AM on 31.10.2017. His eligibility for pay and allowance for the month is for _________ days.
A:-30 days
B:-31 days
C:-`30(1)/(2)` days
D:-None of these
Correct Answer:- Option-B
Question12:-Who is competent to sanction discretionary grants in addition to the officers of the Revenue Department?
A:-Revenue Minister
B:-Chief Secretary
C:-Chief Minister
D:-Governor
Correct Answer:- Option-D
Question13:-How many digits are there in Arabic number code of a major Head?
A:-Five
B:-Two
C:-Four
D:-Three
Correct Answer:- Option-C
Question14:-The legal authority for the withdrawal of money from the consolidated fund of the state is
A:-Vote on Account
B:-Appropriation Bill
C:-The Appropriation Act
D:-Voting of the Demands for grants
Correct Answer:- Option-C
Question15:-What make the conclusion of the second stage of the budgetary cycle?
A:-Passing of budget
B:-Review of budget
C:-Execution of budget
D:-Analysis of budget
Correct Answer:- Option-A
Question16:-_______ means documents presented before the legislature every year by Finance Minister.
A:-Balance sheet
B:-Budget
C:-Vote of Account
D:-Statement of expenditure
Correct Answer:- Option-B
Question17:-The contingency fund of the State is established by the Legislature under Article _________ of the constitution.
A:-150
B:-212
C:-202
D:-267(2)
Correct Answer:- Option-D
Question18:-The Introduction of any new major head or minor head and the abolition or change in the nomenclature of any existing head will required the approval of _________.
A:-C and AG
B:-Finance Department
C:-Parliament
D:-Accountant General
Correct Answer:- Option-A
Question19:-________ means the assignment of funds by the Legislature to meet the specified expenditure.
A:-Resumption of funds
B:-Re appropriation
C:-Appropriation
D:-Allotment
Correct Answer:- Option-C
Question20:-__________ is purely an executive function.
A:-Review of Budget
B:-Passing of the Budget
C:-Presentation of the Budget
D:-Preparation of the Budget
Correct Answer:- Option-D
Question21:-Which estimate of expenditure should be accompanied by a self explanatory report?
A:-Development expenditure
B:-Plan expenditure
C:-Capital expenditure
D:-Committed (non plan)
Correct Answer:- Option-D
Question22:-The provision for stores should be worked out based on
A:-Past consumption
B:-Anticipated variation
C:-Stock in hand
D:-All of the above
Correct Answer:- Option-D
Question23:-In respect of schemes involving expenditure under more than one Head of Account, what is the procedure to be adopted when preparing budget estimates
A:-When providing for expenditure under one head of account, details of provision under other head of account should be noted as remarks
B:-The total amount should be provided under one Head, subject to re appropriation
C:-Either (1) or (2)
D:-None of the above
Correct Answer:- Option-A
Question24:-_________ is the abandonment of claims of revenue (arising from taxation laws, services rendered, land revenue etc.) without exhausting all avenues of recovery.
A:-Remission of revenue
B:-Refund of revenue
C:-Waiver of revenue
D:-None of these
Correct Answer:- Option-A
Question25:-Amount provided in the Budget estimates for a unit of Appropriation or the part of that amount placed at the disposal of a disbursing officer is called _______.
A:-Detailed Estimate
B:-Appropriation
C:-Revised Estimate
D:-Re appropriation
Correct Answer:- Option-B
Question26:-Head of Department in charge of important sources of revenue should keep the _________ department fully informed of the collection of revenue under their control. A:-Revenue department
B:-Treasury department
C:-Administrative department
D:-Finance department
Correct Answer:- Option-D
Question27:-__________ means the documents required in connection with the giving out of a work on contract.
A:-Contract documents
B:-Bank guarantee
C:-Security documents
D:-Security deposit
Correct Answer:- Option-A
Question28:-A Government servant should not exercise his powers of sanctioning expenditure so as to pass an order directly or indirectly to his own advantage ________ where it is laid down. A:-Financial principles
B:-Standard of financial propriety
C:-Expenditure sanction
D:-Financial sanction
Correct Answer:- Option-B
Question29:-The officer empowered to control operation of Treasury SB A/c is
A:-Accountant General
B:-Director of Treasuries
C:-Finance Secretary
D:-Director of State Audit Department
Correct Answer:- Option-B
Question30:-The Accountant General, Central Revenues also maintain a _________ for central transactions which is posted from the final accounts of each year.
A:-Cash Book
B:-Journal and Ledger
C:-Subsidiary Journal
D:-None of these
Correct Answer:- Option-B
Question31:-The receipt Heads (Capital Account) is the second division shall deal with ________.
A:-Capital expenditure
B:-Capital gains
C:-Revenue receipts
D:-Receipts of a Capital nature
Correct Answer:- Option-D
Question32:-Recoveries by one department from another department of the same government is laid down in
A:-Art. 76 KAC Vol.I
B:-Art. 75 KFC Vol.I
C:-Art. 75 KAC Vol I
D:-Art. 73 KAC Vol. I
Correct Answer:- Option-C
Question33:-Any amount which the Government finally ordered to be written off as irrecoverable or any such loss should be adjusted in the State Accounts under the head ________.
A:-2075 - 00 - 795
B:-2705 - 00 - 795
C:-2074 - 00 - 793
D:-2073 - 00 - 795
Correct Answer:- Option-A
Question34:-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
Question35:-The expenditure on Government residential building will be accounted for under the Major Head
A:-2059
B:-2216
C:-2053
D:-2217
Correct Answer:- Option-B
Question36:-All losses or deficiencies in buildings, lands, stores and equipments are not to be recorded as a separate head of account but should be ________.
A:-Loss
B:-Debt
C:-Written off
D:-None of these
Correct Answer:- Option-C
Question37:-The procedure to be followed for payment of money into the public account of the state is registered by Law made by _________.
A:-State Legislative
B:-Parliament
C:-Loksabha
D:-Governor
Correct Answer:- Option-A
Question38:-Contribution towards leave salary and pension contributions recovered in respect of Government servant lent on foreign service
A:-Government under which he will be employed on deputation
B:-Government under which he was permanently employed before deputation
C:-Either (1) or (2) as opted by the Government servant
D:-None of these
Correct Answer:- Option-B
Question39:-Every order sanctioning a grant of land or alienation of land revenue, other than an assignment of land, which is treated as cash payment should be communicated to _________.
A:-Revenue Department
B:-Finance Department
C:-Accountant General
D:-None of these
Correct Answer:- Option-C
Question40:-The authorities empowered to enter into contract on behalf of Governor are specified in the _________.
A:-Agreement
B:-Book of forms
C:-Book of financial powers
D:-P.W.D Account Code
Correct Answer:- Option-C
Question41:-All contracts should be in form of written agreements expressed to be made by the ______ and signed by the competent authority.
A:-Governor
B:-Chief Engineer
C:-Finance Secretary
D:-Chief Secretary
Correct Answer:- Option-A
Question42:-When does an appropriation lapse?
A:-It will not lapse
B:-Lapse after the expiry of six months
C:-At the close of the calendar year
D:-At the close of the financial year
Correct Answer:- Option-D
Question43:-What is the period of limitation in respect of arrears claims of pay and allowances including leave salary?
A:-Two years
B:-Three years
C:-Five years
D:-Six years
Correct Answer:- Option-C
Question44:-Who is responsible for the auditing of all expenditure charged against the Government?
A:-State Audit Department
B:-Finance Department
C:-Accountant General
D:-None of these
Correct Answer:- Option-C
Question45:-A register should be maintained in each office in ________ for recording the objections communicated by the Accountant General.
A:-Form 2
B:-Form 3
C:-Form 4
D:-Form 5
Correct Answer:- Option-C
Question46:-The first replies to inspection reports should be sent ______ from the date of receipt of the inspection report.
A:-Within 4 weeks
B:-Within a fortnight
C:-Within 3 weeks
D:-Within a Month
Correct Answer:- Option-A
Question47:-T.A Bills for which counter signature is not required
A:-Deputy collector
B:-Deputy secretary
C:-Joint secretary
D:-Administrative assistant
Correct Answer:- Option-C
Question48:-Who authorise the payments of increments to Gazetted Officers as they fall due
A:-Disbursing officer
B:-Head of department
C:-Head of office
D:-Accountant general
Correct Answer:- Option-D
Question49:-No one above the rank of __________ may use railway warrants when travelling on duty on transfer or for escorting prisoners.
A:-Civil Police Officer
B:-Sub Inspector of Police
C:-Senior Civil Police Officer
D:-Inspector of Police
Correct Answer:- Option-D
Question50:-Which of the following allowances have been declared by the State Government to be exempt from attachment by order of court?
A:-All kinds of the travelling allowance
B:-All kinds of conveyance
C:-All house rent allowance
D:-All of the above
Correct Answer:- Option-D
Question51:-Permanent advance of a Head of Department has to be sanctioned by _________.
A:-Accountant General
B:-Finance Department
C:-Government
D:-Director of Treasuries
Correct Answer:- Option-C
Question52:-In cases where temporary advances not utilised fully but adjustment bill is submitted in time, interest @ _________ per annum will be charged on the unutilised portion of the advance from the date of drawl to the date of refund of advance.
A:-18%
B:-15%
C:-12%
D:-24%
Correct Answer:- Option-A
Question53:-Advance from the permanent advance, such as advances to _________ for Railway and Bus fare for journeys on duty should be entered at once in the contingent register. A:-Non Gazetted Officer
B:-Last grade servants
C:-Gazetted officer
D:-Head of office
Correct Answer:- Option-B
Question54:-Government will pay ________ interest of any deposit held by them in the form of cash.
A:-6%
B:-8%
C:-No
D:-None of these
Correct Answer:- Option-C
Question55:-When a Government Servant is to be transferred to foreign service under a private employer, the Government may require the employer to deposit before the transfer is sanctioned, security equivalent to _________ pay of the Government servant in foreign service.
A:-One Month
B:-2 Months
C:-6 Months
D:-3 Months
Correct Answer:- Option-D
Question56:-If damage to immovable Government property caused due to calamity, the fact may be intimated to
A:-Accountant General
B:-Immediate Superior
C:-Head of the Department who will report to Government
D:-All of the above
Correct Answer:- Option-D
Question57:-________ is responsible for seeing that no work 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.
A:-Head of office
B:-Head of department
C:-District collector
D:-None of these
Correct Answer:- Option-B
Question58:-_________ has been appointed as the Treasurer of Charitable Endowments for the state.
A:-Director of Treasuries
B:-Examiner of Local fund
C:-Board of Revenue
D:-None of these
Correct Answer:- Option-B
Question59:-List the records which should on no account be destroyed
A:-Lapsed list of Judicial Depots
B:-Orders and sanctions of a permanent character until revised
C:-Cash book and classified ledger, stock register of Furniture
D:-All of the above
Correct Answer:- Option-D
Question60:-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
Question61:-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
Question62:-Protection of Religious Edifices are described in article __________ KFC.
A:-195
B:-193
C:-196
D:-198
Correct Answer:- Option-C
Question63:-The maximum number of instalments of repayment of motor car advance is
A:-144
B:-108
C:-120
D:-60
Correct Answer:- Option-A
Question64:-The term stores does not include _________.
A:-Charcoal
B:-Dietary products
C:-Fuel
D:-All of these
Correct Answer:- Option-D
Question65:-It is duty of each purchasing officer to see that funds are available for meeting the expenditure in respect of purchase of stores and __________ is secured before proceeding to make purchase.
A:-Administrative sanction
B:-Financial sanction
C:-Purchase sanction
D:-Technical sanction
Correct Answer:- Option-A
Question66:-__________ tender may be adopted in the case of small order when the articles required are of a proprietary character.
A:-Open
B:-Single
C:-Limited
D:-None of these
Correct Answer:- Option-B
Question67:-_________ is a contract for the supply of stores at specified rates during the period covered by the contract.
A:-Running contract
B:-DGS and D
C:-Negotiated contract
D:-Rate contract
Correct Answer:- Option-D
Question68:-Rate contract may be settled by __________.
A:-Head of department
B:-Stores purchase department
C:-Accountant general
D:-Finance department
Correct Answer:- Option-B
Question69:-Payment to firms abroad is arranged by __________ through the State Bank of India.
A:-Accountant General
B:-Store Purchase Department
C:-Finance Department
D:-Head of Departments
Correct Answer:- Option-A
Question70:-A responsible officer of the Department should inspect all perishable stores ________.
A:-Once in 3 months
B:-Once in a month
C:-Once in each half year
D:-Once in a year
Correct Answer:- Option-C
Question71:-_______ is intended to detect errors and prevent fraudulent entries.
A:-Check measurement
B:-Cross checking
C:-Measurement
D:-None of these
Correct Answer:- Option-A
Question72:-A sum of __________ is payable annually to Her Highness the Senior Maharani of Travancore from the date of termination of the Regency.
A:-Rs. 1,00,000
B:-Rs. 75,000
C:-Rs. 1,25,000
D:-Rs. 1,50,000
Correct Answer:- Option-B
Question73:-__________ shall be competent to order the re registration of the Malikhana in the name of the Senior Member in the death of the previous holder.
A:-Sub Registrar
B:-Revenue Divisional Officer
C:-District Treasury Officer
D:-District Collector
Correct Answer:- Option-D
Question74:-Everybody/Authority receiving grant in aid and/or loan of ________ lakhs or more during a financial year shall submit to Principal Accountant General Audit by 31st July of the succeeding financial year their annual accounts.
A:-10
B:-15
C:-20
D:-25
Correct Answer:- Option-D
Question75:-__________ of the grants received by the library from Government each year should be utilised for the purchase of new books for the library.
A:-75%
B:-40%
C:-50%
D:-25%
Correct Answer:- Option-A
Question76:-Grants to recognised private, technical and industrial institutions are sanctioned by the ________.
A:-Government
B:-Director of Industries and Commerce
C:-Director of Technical Education
D:-None of these
Correct Answer:- Option-C
Question77:-Grant in aid to co-operative supervising unions, The co-operative Institutions and other co-operative societies are sanctioned by _________.
A:-Joint Registrar of Co-operative Societies
B:-Director of Co-operative Audit
C:-Registrar of Co-operative Societies
D:-Co-operative Secretary
Correct Answer:- Option-C
Question78:-Interest free advance of comparatively small magnificent recoverable or less than ________ Instalements.
A:-30
B:-40
C:-12
D:-60
Correct Answer:- Option-D
Question79:-Advance for the removal of encroachments included in
A:-Civil Advance
B:-Other Advances
C:-Revenue Advance
D:-Special Advance
Correct Answer:- Option-C
Question80:-A Demand collection and balance statement for the whole year in the prescribed form shall also to be appended to the __________.
A:-Budget estimates
B:-Administration Report
C:-Audit Report
D:-None of these
Correct Answer:- Option-B
Question81:-Devaswom Fund included in
A:-Security Deposits
B:-Personal Deposits
C:-Criminal Court Deposits
D:-Civil Court Deposit
Correct Answer:- Option-B
Question82:-Sales proceeds of intestate property included in
A:-Security deposit
B:-Civil courts deposit
C:-Personal deposit
D:-Criminal courts deposit
Correct Answer:- Option-B
Question83:-The proposals in respect of loans to local bodies for new works or to any person or body for an entirely new object should be treated as
A:-Part II Scheme
B:-Part I Scheme
C:-Loan Schemes
D:-Detailed Budget
Correct Answer:- Option-A
Question84:-In estimating the Cost during the year, the ________ should carefully consider when the scheme is likely to be introduced.
A:-Head of Department
B:-Head of Office
C:-Estimating Officer
D:-Government
Correct Answer:- Option-A
Question85:-No Part II scheme will be considered for inclusion in the next year budget, unless it is received by the Finance Department before ________every year.
A:-31st October
B:-15th October
C:-1st of November
D:-15th November
Correct Answer:- Option-C
Question86:-________ shall have the right to reply at the end of discussion.
A:-Finance Minister
B:-Chief Minister
C:-Speaker
D:-None of these
Correct Answer:- Option-A
Question87:-Who is the officer authorised to communicate to the Accountant General Copies of orders sanctioning expenditure?
A:-Finance Department
B:-Head of Department
C:-The authority which accords sanction
D:-Treasury office who makes the payment
Correct Answer:- Option-C
Question88:-The communication of the reason for rejection of a tender to the tenderer is
A:-Allowed only with the permission of Government
B:-Not allowed
C:-Done by the purchasing officer
D:-None of these
Correct Answer:- Option-B
Question89:-What is the rate of interest for the advance of Mosquito Nets?
A:-2%
B:-1%
C:-4%
D:-Interest free
Correct Answer:- Option-D
Question90:-Who is to watch closely the progress of realisation of revenue under his control and review the recoveries made against the demand
A:-Head of office
B:-Head of department
C:-Every departmental controlling officer
D:-Administrative department
Correct Answer:- Option-C
Question91:-Original record of actual measurement of a work is
A:-Sanctioned estimate
B:-Bills of contractors of works
C:-Work Diary
D:-Measurement book
Correct Answer:- Option-D
Question92:-In what types of cases of deposits the function is merely that of a Banker
A:-Personal Deposits
B:-Deposits of Local Funds
C:-Revenue Deposits
D:-Criminal Court Deposits
Correct Answer:- Option-B
Question93:-Articles of Government shall be sold on credit sales
A:-up to Rs. 5,000
B:-up to Rs. 1,000
C:-up to Rs. 500
D:-No credit sales
Correct Answer:- Option-D
Question94:-On receipt of a bo
ok of forms in connection with railway warrant, _________ is responsible for examining it and satisfying himself that is perfect in all respects.
A:-Senior superintendent
B:-Superintendent of police
C:-Sub inspector/Officer incharge
D:-Station master
Correct Answer:- Option-C
Question95:-Sanction of _______ should be obtained for purchasing arms and ammunition required by any department.
A:-Government
B:-Director General of Police
C:-District Collector
D:-Superintendent of Police
Correct Answer:- Option-A
Question96:-Whose sanction is required for the construction or purchase of boats __________.
A:-Government
B:-Chief Engineer (Mechanical)
C:-Director of Ports
D:-District Collector
Correct Answer:- Option-A
Question97:-Belts may be renewed once in _________ years in the case of peons.
A:-3
B:-4
C:-2
D:-5
Correct Answer:- Option-C
Question98:-Who has the power to sanction purchase of clocks of the value of and under Rs. 200/-
A:-Head of office
B:-Head of department
C:-Government
D:-None of these
Correct Answer:- Option-B
Question99:-Burial charges of dead bodies produced in the hospitals by the police for the post mortem for medico legal purposes shall be met by
A:-Health Service Department
B:-Police Department
C:-Revenue Department
D:-None of these
Correct Answer:- Option-B
Question100:-Who is authorised to incur annual expenditure on account of sanitation?
A:-Government
B:-Director Health Services
C:-District Collector
D:-District Medical Officer (Health)
Correct Answer:- Option-B
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