LOWER 03_31-08-2019 Kerala Financial Code (Paper II) LOWER*

  KFC LOWER 03



Paper: Kerala Financial Code (Paper II) 

Date of Examination 31-08-2019 


 Question1:-A govt. officer authorised to draw money and make payments on behalf  of the State Govt. is called ___________ 

A:-Departmental officer 

B:-Controlling officer 

C:-Disbursing officer 

D:-Finance Officer 

Correct Answer:- Option-C 


Question2:-The Legislature can make a ________ which forms no part of the cur rent service of any financial year. 

A:-Vote on Account 

B:-Exceptional Grant 

C:-Additional Grant 

D:-Demand for Grant 

Correct Answer:- Option-B 


Question3:-Expenditure on stores is included under ___________

A:-Contingent expenditure 

B:-Establishment expenditure 

C:-Revenue expenditure 

D:-Capital expenditure 

Correct Answer:- Option-A 


Question4:-An agreement to execute a specified work at specified rates without ref erence to quantity or time is called 

A:-Schedule contract 

B:-Lumpsum contract 

C:-Percentage rate contract 

D:-Piece work contract 

Correct Answer:- Option-D 


Question5:-The muster roll is the record of ___________ 

A:-materials used 

B:-labour employed 

C:-advance paid 

D:-bonus paid 

Correct Answer:- Option-B 


Question6:-Official Receivers Deposits are included in ______________

A:-Public work deposit 

B:-Court deposits 

C:-Trust interest fund 

D:-Personal deposits 

Correct Answer:- Option-D 


Question7:-Report relating to the damage to immovable Govt. property is as per  ________________ 

A:-Art 52 KFC Vol - 1 

B:-Art 103 KFC Vol - 1 

C:-Art 300 KFC Vol - 1 

D:-Art 302 KFC Vol -1 

Correct Answer:- Option-D 


Question8:-The Register of contingent expenditure shall be preserved in a office for  _________ years. 

A:-30 

B:-5 

C:-10 

D:-25 

Correct Answer:- Option-B 


Question9:-In Kerala the first attempt at ___________ was made in 1970-71.

A:-Surplus budgeting 

B:-Vote on account system 

C:-Performance budgeting 

D:-Letter of credit system 

Correct Answer:- Option-C 


Question10:-Warning slip is issued by _____________ 

A:-Finance Dept. 

B:-Accountant General 

C:-Public Account Committee 

D:-Controlling officer 

Correct Answer:- Option-B 


Question11:-In respect of adjustments by the accountant general, intimation will  usually be issued to the _____________. 

A:-Chief controlling officers 

B:-Finance secretary 

C:-Director of Treasuries 

D:-Secretaries of Departments 

Correct Answer:- Option-A


Question12:-The public accounts committee of the Legislature shall consist of  ____________ members. 

A:-7 

B:-10 

C:-11 

D:-5 

Correct Answer:- Option-C 


Question13:-The formal acceptance by the Finance Dept. of funds to be in excess of  requirements, out of the sums surrendered by the controlling 

or disbursing officers is called ___________ 

A:-Resumption 

B:-Excess Grant. 

C:-Reappropriation 

D:-Demand for Grants 

Correct Answer:- Option-A 


Question14:-Which of the following is not a Budget Document?

A:-Performance Budget 

B:-Excess Grant 

C:-Evaluation report 

D:-Detailed revenue estimate 

Correct Answer:- Option-B 


Question15:-Instructions regarding Railway warrants are given in  _______________. 

A:-Appendix 14 KFC Vol. 2 

B:-Appendix 22 KFC Vol. 2 

C:-Appendix 3 KFC Vol. 2 

D:-Appendix 9 KFC Vol. 2 

Correct Answer:- Option-C 


Question16:-In case of ___________ bills will not be supported by vouchers.

A:-Expenditure of on natural calamity 

B:-Expenditure on election 

C:-Secret service expenditure 

D:-Travelling expenses of Chief Minister 

Correct Answer:- Option-C 


Question17:-KFC Form No. 7 is relating to ______________. 

A:-Check Register of TA 

B:-Stock register of furniture

C:-Report of transfer of charge 

D:-Register of court attachment 

Correct Answer:- Option-C 


Question18:-Disbursing officers should maintain ____________ in Form KBM. 12.

A:-Register of Expenditure and Liabilities 

B:-Register of Establishment expenditure 

C:-Register of Appropriation 

D:-Register of deposits 

Correct Answer:- Option-A 


Question19:-An indemnity bond is executed in form ___________ of KFC.

A:-Form 22 

B:-Form 8 

C:-Form 24 

D:-Form 9 

Correct Answer:- Option-D

 

Question20:-Progressive statement of expenditure of Forest Department is main tained in KBM form _____________ 

A:-Form 19 

B:-Form 23 

C:-Form 31 

D:-Form 6 

Correct Answer:- Option-A 


Question21:-Statement showing the number of officers on different scales of pay  appended to the detailed estimate of budget as per para 

____________ of KBM. 

A:-Para 82 

B:-Para 29 

C:-Para 39 

D:-Para 65 

Correct Answer:- Option-B 


Question22:-No discussion of Budget is allowed on the day on which it is presented  in the Assembly as per___________ 

A:-Para 33 KBM 

B:-Para 44 KBM 

C:-Para 18 KBM 

D:-Para 55 KBM 

Correct Answer:- Option-D


Question23:-The advance grant to meet the estimated expenditure for a part of the  new financial year is called ____________. 

A:-Exceptional grant 

B:-Vote on credit 

C:-Vote on Account 

D:-Revised estimate 

Correct Answer:- Option-C 


Question24:-The system of Appropriation control was introduced with effect from  ____________. 

A:-1.4.1971 

B:-1.4.1974 

C:-1.4.1973 

D:-1.4.1975 

Correct Answer:- Option-B 


Question25:-Public work Dept. divisional officer shall prepare monthly statement in  form 17 as per ___________. 

A:-Para 35 KBM 

B:-Para 88 KBM 

C:-Para 79 KBM 

D:-Para 44 KBM 

Correct Answer:- Option-C 


Question26:-There a should be a minimum books stock of _____________ for the  payment of annual grants to Libraries. 

A:-1000 

B:-500 

C:-600 

D:-750 

Correct Answer:- Option-C 


Question27:-Estimates of petty construction and repair may be sanctioned by  _______________. 

A:-Head of Dept 

B:-Ast. Engineer, PWD 

C:-Overseer, PWD 

D:-Head of office 

Correct Answer:- Option-A 


Question28:-All sub-vouchers should be cancelled by the ____________ irrespective of the fact that whether they are retained in the office or sent to audit office.

A:-Treasury officer 

B:-Controlling officer 

C:-Finance officer 

D:-Drawing officer 

Correct Answer:- Option-D 


Question29:-For purchase of books and periodicals for Rs. 1,00,000 - (one lakh),  __________ from leading publishers may be called for. 

A:-Open tender 

B:-Limited tender 

C:-Simple quotations 

D:-Single tender 

Correct Answer:- Option-C 


Question30:-The Govt. have power to abolish ____________ posts in state service.

A:-DMO 

B:-Vice chancellor 

C:-AEO 

D:-None of the above 

Correct Answer:- Option-D 


Question31:-____________ forms the second tier classification of Govt. Accounts.

A:-Sectors 

B:-Minor head 

C:-Major head 

D:-Objective head 

Correct Answer:- Option-C 


Question32:-Statement of the estimated receipts and expenditure of the state for a  financial year is _________ 

A:-The Appropriation account 

B:-Revised budget 

C:-Finance Bill 

D:-None of the above 

Correct Answer:- Option-D 


Question33:-A service not contemplated in the Annual financial statement for the  year is ___________. 

A:-Supplementary service 

B:-New service 

C:-Temporary service 

D:-Public service 

Correct Answer:- Option-B


Question34:-The financial accountability of the executive to the legislature is secured through ___________. 

A:-Legislative committee reports 

B:-Performance Evaluation report 

C:-Audit Reports 

D:-Departmental Enquiry reports 

Correct Answer:- Option-C 


Question35:-A demand for grant can be made only on the recommendation of the  ____________. 

A:-Finance Minister 

B:-Chief Minister 

C:-Speaker 

D:-Governor 

Correct Answer:- Option-D 


Question36:-The technique of presenting the operation of Govt in both financial and  physical terms is ________ 

A:-Surplus budgeting 

B:-Performance budgeting 

C:-Zero budgeting 

D:-Budget cycle 

Correct Answer:- Option-B 


Question37:-_____________ will suggest alternative policies in order to bring about  efficiency and economy is administration. 

A:-Committee on estimates 

B:-Committee on public accounts 

C:-Committee on public undertaking 

D:-Committee on Local Fund Accounts 

Correct Answer:- Option-A 


Question38:-Statement showing the details of posts created and abolished shall be  prepared in _______________ 

A:-Form KBM 6 

B:-Form KBM 12 

C:-Form KBM 10 

D:-Form KBM 5 

Correct Answer:- Option-A 


Question39:-Which of the following is not a charged expenditure on the consolidat ed fund of the state?

A:-Salary and allowance of speaker 

B:-The administrative expenses of High Court 

C:-The expenses of State PSC 

D:-The expenses of Advocate Generals office 

Correct Answer:- Option-D 


Question40:-Suspense and Miscellaneous item are included in _____________


A:-Contingency fund 

B:-Public Account 

C:-Consolidated Fund 

D:-None of the above 

Correct Answer:- Option-B 


Question41:-A ____________ shall not be elected as a member of committee on  public undertakings. 

A:-Member of Assembly 

B:-Member of opposition 

C:-Minister 

D:-Member of ruling party 

Correct Answer:- Option-C 


Question42:-____________ has been created under Article 267(2) of the constitutions. 

A:-Contingency Fund 

B:-Consolidated Fund 

C:-Chief Ministers Relief 

D:-Public Account 

Correct Answer:- Option-A 


Question43:-The procedure to be followed for obtaining ______________ has been  described in Appendix 15. 

A:-Advance Grant 

B:-Excess Grant 

C:-Grant in Aid 

D:-None of the above 

Correct Answer:- Option-B 


Question44:-One of the following head of department is included in the list of offi cer responsible to forward consolidated stores and stock account to accountant general. 

A:-Director of state audit 

B:-Director of social justice dept 

C:-Director of public relations

D:-Director of Economics and statistics 

Correct Answer:- Option-C 


Question45:-Rules for deduction of insurance premia from the pay and allowances  of Govt. employees is given in _______________. 

A:-Appendix 12 KFC Vol. 2 

B:-Appendix 20 KFC Vol. 2 

C:-Appendix 17 KFC Vol. 2 

D:-None of the above 

Correct Answer:- Option-D 


Question46:-Register of tenders is to be maintained in _________________.

A:-KFC Form 19 

B:-KFC Form 21 

C:-KFC Form 8 

D:-None of the above 

Correct Answer:- Option-D 


Question47:-_____________ may sanction the purchase of chemical and apparatus  required for the public health Laboratory. 

A:-Director of Health Services 

B:-Deputy Director of Health Services 

C:-Ast. Director of Health Services 

D:-Joint Director of Health Services 

Correct Answer:- Option-B 


Question48:-___________ is not included in the list of places in the state where  there is risk of filariasis. 

A:-Edappally village 

B:-Manjeri Town 

C:-Thaliparamba Panchayath 

D:-Kayamkulam Town 

Correct Answer:- Option-B 


Question49:-KFC form 20A is relating to _________________ 

A:-Stock of books 

B:-Sale Account 

C:-Advance Register 

D:-Deposit Register 

Correct Answer:- Option-B 


Question50:-_______________ may become necessary when the amount authorised  by the appropriation act is insufficient for the purpose.

A:-supplementary grant 

B:-vote on account 

C:-excess grant 

D:-none of the above 

Correct Answer:- Option-A 


Question51:-Which of the following departments included in the list for encashing  bills on the third working day of months? 

A:-Civil supplies 

B:-Education 

C:-Registration 

D:-Kerala State Audit 

Correct Answer:- Option-A 


Question52:-For the auction of unserviceable articles, earnest money deposit at the  rate of _________ percent shall be collected from the bidders. 

A:-5 

B:-10 

C:-2 

D:-1 

Correct Answer:- Option-D 


Question53:-___________ department’s works are usually executed in out-of-the way localities and under special circumstances. 

A:-Irrigation 

B:-Forest 

C:-Agriculture 

D:-Fisheries 

Correct Answer:- Option-B 


Question54:-A Govt. servant who is given an order to start a ordinary work without  a sanctioned estimate should immediately inform the _______________ 

A:-Head of Department 

B:-Superior Officer 

C:-Accountant General 

D:-Chief Technical Examiner 

Correct Answer:- Option-C 


Question55:-___________ is the original record of actual measurement or count of a  work. 

A:-Estimate with technical sanction 

B:-Measurement book

C:-Work bill 

D:-Comparative statement 

Correct Answer:- Option-B 


Question56:-___________ report of public work is prepared in form 24.

A:-Completion 

B:-Valuation 

C:-Estimation 

D:-Deviation 

Correct Answer:- Option-A 


Question57:-An officer who has taken a motor car advance will be entitled to a fresh  advance only after the lapse of _______________ years from the date of drawal of previous advance. 

A:-10 

B:-20 

C:-25 

D:-15 

Correct Answer:- Option-D 


Question58:-Onam festival advance is included in _____________Advance. A:-Civil 

B:-Special 

C:-Permanent 

D:-Miscellaneous 

Correct Answer:- Option-A 


Question59:-Unclaimed Provident Fund Deposits shall be notified in the gazette as  per ___________. 

A:-Art 118 KFC Vol - 1 

B:-Art 21 KFC Vol - 1 

C:-Art 85 KFC Vol - 1 

D:-Art 276 KFC Vol - 1 

Correct Answer:- Option-D 


Question60:-Security deposits from a contractor to supply stones to govt. department shall not be accepted in the form of ________________. 

A:-National savings certificate 

B:-Cash 

C:-Cheque 

D:-Govt. Promissory notes 

Correct Answer:- Option-C


Question61:-An irregularity or loss of money come to notice of any govt. servant  shall be reported as per ___________ of KFC Vol - 1. 

A:-Art 223 

B:-Art 28 

C:-Art 12 

D:-Art 297 

Correct Answer:- Option-D 


Question62:-Cash balances of local funds are deposited in the head “Deposits of  Local Funds” within the ___________. 

A:-Consolidated Fund 

B:-Contingency Fund 

C:-Public Account 

D:-General purpose Fund 

Correct Answer:- Option-C 


Question63:-The sanctioning authority of the immediate relief to the families of employees who die in harness is ________________. 

A:-Head of Dept. 

B:-Finance Secretary 

C:-Secretary of Administrative Dept. 

D:-Finance Minister 

Correct Answer:- Option-A 


Question64:-Register of special advance is in KFC ____________.

A:-Form 8 

B:-Form 5 

C:-Form 18 

D:-Form 20 

Correct Answer:- Option-B

 

Question65:-The assignment of fund by the legislature to meet specified expenditure  is __________. 

A:-Budget sanction 

B:-Grant in Aid 

C:-Appropriation 

D:-Demand for Grant 

Correct Answer:- Option-C 


Question66:-__________ denotes existing laws, rules, or orders, taken cognizance  of in the estimation of revenue / expenditure. 

A:-Reappropriation 

B:-Supplementary allotment

C:-Surrender 

D:-Standing sanctions 

Correct Answer:- Option-D 


Question67:-Provisions should be proposed for meeting ____________ expenditure  that may be necessary to satisfy court decrees. 

A:-Voted 

B:-Unforeseen 

C:-Charged 

D:-Extra 

Correct Answer:- Option-C 


Question68:-The budget shall be presented in the legislature on a day fixed by  _____________ 

A:-Governor 

B:-Finance Minister 

C:-Chief Minister 

D:-Speaker 

Correct Answer:- Option-A 


Question69:-__________ shall keep a close and constant watch over the progress of  expenditure whether voted or charged. 

A:-Finance Secretary 

B:-Chief Secretary 

C:-Chief controlling officer 

D:-Administrative Dept. 

Correct Answer:- Option-C 


Question70:-___________ of the legislature to satisfy itself that the moneys shown  in the accounts as having been disbursed were legally available  for and applicable to the service or purpose to which they have been applied or  charged. 

A:-Estimate committee 

B:-Public undertaking committee 

C:-Public Accounts committee 

D:-None of the above 

Correct Answer:- Option-C 


Question71:-_________ is a non-tax revenue as per the division of Govt. accounts. A:-Grant in Aid 

B:-Provident Fund 

C:-Coinage Account 

D:-Dividends and Profits

Correct Answer:- Option-D

 

Question72:-Sector is the __________ classification of Govt. Accounts. A:-Second tier 

B:-First tier 

C:-Fourth tier 

D:-Third tier 

Correct Answer:- Option-B 


Question73:-Departmental non-plan budget estimates shall reach govt. not later than  _________. 

A:-November 15 

B:-September 15 

C:-December 15 

D:-January 15 

Correct Answer:- Option-B 


Question74:-The contingency fund is administered by _______________.

A:-Speaker 

B:-Chief Minister 

C:-Accountant General 

D:-None of the above 

Correct Answer:- Option-D 


Question75:-Negotiated contract is as per ___________ of KFC Vol - 1.

A:-Art 85 

B:-Art 38 

C:-Art 142 

D:-Art 185 

Correct Answer:- Option-C 


Question76:-Heads of departments and officers should review the stock position of  the various stores under them as on 31st March of the year in the month of __________ of the succeeding financial year. 

A:-April 

B:-June 

C:-May 

D:-July 

Correct Answer:- Option-C 


Question77:-A model tender form is given in _____________ KFC. A:-Chapter VI Annexure VI KFC Vol. 1 

B:-Chapter VII Annexure II KFC Vol. 1

C:-Chapter X Annexure 1 KFC Vol. 1 

D:-Chapter II Annexure 2 KFC Vol. 1 

Correct Answer:- Option-A 


Question78:-__________ of the grant received by the Library from Govt. each year  should be utilised for purchase of books for the Library. 

A:-50% 

B:-25% 

C:-80% 

D:-75% 

Correct Answer:- Option-D 


Question79:-__________ to Govt. servants are regulated by the general or special  orders of Govt. governing each class of payment. 

A:-Travelling Allowances 

B:-DCRG Benefit 

C:-Fixation of pay 

D:-Overtime fees 

Correct Answer:- Option-D 


Question80:-The audit objection slip received from accountant general should be  replied within ____________ of its receipt. 

A:-A week 

B:-A fortnight 

C:-A month 

D:-Two months 

Correct Answer:- Option-B 


Question81:-___________ may be paid in cash irrespective of the amount involved.

A:-Cost of furniture 

B:-Cost of fuel 

C:-Electricity charges to KSEB 

D:-Repair charges of office vehicle 

Correct Answer:- Option-C 


Question82:-The budget wing of finance dept. issue circulars for the preparation of  departmental budget estimates in the month of ___________ every year. 

A:-June 

B:-July 

C:-August 

D:-September 

Correct Answer:- Option-B


Question83:-Each major head govt accounts divided to _____________heads.

A:-Sectors 

B:-Detailed heads 

C:-Minor heads 

D:-Sub-heads 

Correct Answer:- Option-C 


Question84:-___________ is a document which the govt presents to the legislature  by way of asking for a given sum for a particular service. 

A:-Demand for grants 

B:-Budget estimate 

C:-Grant in Aid 

D:-Supplementary appropriation 

Correct Answer:- Option-A 


Question85:-Statement of guarantees given by the Govt. of Kerala and out standing  are prepared in __________. 

A:-Form KBM 3 

B:-Form KBM 6 

C:-Form KBM 12 

D:-Form KBM 10 

Correct Answer:- Option-D 


Question86:-Discretionary grant may be sanctioned by _______________. A:-Governor 

B:-Finance Minister 

C:-Chief Minister 

D:-Revenue Minister 

Correct Answer:- Option-A 


Question87:-The Audit of Accounts of Kerala Grandhasala Sangom will conducted  by _______. 

A:-Accountant General 

B:-Director of Co-operative Audit 

C:-Director of State Audit 

D:-State performance Audit Officer 

Correct Answer:- Option-C 


Question88:-A Govt. servant sustaining injuries while on duty will be paid a compensation as __________. 

A:-Risk allowance 

B:-Exgratia payment

C:-Medical reimbursement 

D:-Honourarium 

Correct Answer:- Option-B 


Question89:-The govt. servants authroised to draw pay and travelling allowance bill  of establishment __________ advances of pay and travelling 

allowance to themselves. 

A:-may not sanction 

B:-may sanction 

C:-may sanction with the approval of controlling officer 

D:-none of the above 

Correct Answer:- Option-B 


Question90:-On receipt of the intimation of the death of a civil pensioner, the disbursing officer should report the particulars immediately to ____________. 

A:-The Treasury Director 

B:-The Govt. 

C:-The Accountant General 

D:-The State Audit Director 

Correct Answer:- Option-C 


Question91:-_________ means the order of competent authority sanctioning de tailed estimate of a work. 

A:-Administrative sanction 

B:-Finance sanction 

C:-Work order 

D:-None of the above 

Correct Answer:- Option-D 


Question92:-In selecting the tender to be accepted ___________ of the individual  and firm tendering must be taken into consideration in addition to all other relevant factors. 

A:-Social contact 

B:-Financial status 

C:-Competency 

D:-None of the above 

Correct Answer:- Option-B 


Question93:-Application for advance from the contingency fund of the state shall be  submitted in _________. 

A:-Form C 

B:-Form D

C:-Form B 

D:-Form A 

Correct Answer:- Option-D 


Question94:-Acknowledgement of permanent advance, stock of books, furniture etc  shall be sent to Accountant general before ____________ every 

year. 

A:-31st March 

B:-30th April 

C:-15th April 

D:-15th May 

Correct Answer:- Option-C 


Question95:-KFC Form 25 is used for _____________. 

A:-Application for Motor Car Advance 

B:-Issue warning notice for advance due 

C:-Mortgage deed to be executed 

D:-Application for cycle advance 

Correct Answer:- Option-B 


Question96:-The purchase of elephants require the sanction of ______________.

A:-Head of Dept. 

B:-Accountant General 

C:-Chief conservator of forest 

D:-Govt. 

Correct Answer:- Option-D 


Question97:-Compensation for land acquired under the provision of land acquisition  act is included in __________ deposits. 

A:-Revenue deposits 

B:-Security deposits 

C:-Forest deposit 

D:-None of the above 

Correct Answer:- Option-A 


Question98:-The transaction of police fund is included in _____________.

A:-Criminal court deposit 

B:-Revenue deposits 

C:-Personal deposits 

D:-Security deposits 

Correct Answer:- Option-C 


Question99:-Payment of Annuity to the Chengamanad Devaswom is as per 

_______________ of KFC Vol 1. 

A:-Art 308 

B:-Art 112 

C:-Art 88 

D:-Art 204 

Correct Answer:- Option-D 


Question100:-If discrepancies found as verification of store the procedure as per,  article _________ of KFC may follow. 

A:-118 of KFC Vol - I 

B:-102 of KFC Vol - I 

C:-161 of KFC Vol - I 

D:-144 of KFC Vol - III 

Correct Answer:- Option-C


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