Kerala Financial Code Vol.I & II
2022 JANUARY LOWER
PAPER CODE 006002, 007002
DATE OF EXAMINATION: 04.04.2022
# Account Test (Lower) - II Paper
## Account Test (L) for the Ministerial and Executive Staff of KSEBL – II Paper-KFC
1. Which estimates of expenditure should be accompanied by a self explanatory report containing all relevant details of the scheme?
(A) Capital expenditure
(B) Committed (non plan)
(C) Revenue expenditure
(D) Plan expenditure
ANSWER:-B
2. All wages not claimed within –––––––––– months as a rule be forfeited.
(A) 6
(B) 4
(C) 3
(D) 2
ANSWER:-C
3. The burial charges of paupers are incurred by the officers of :
(A) Revenue Department
(B) Health Service Department
(C) Police Department
(D) None of these
ANSWER:-A
4. No part II schemes will be considered for inclusion in the next year budget, unless it is
received by the Finance Department before –––––––––– every year.
(A) 15th November
(B) 31st October
(C) 15th October
(D) 1st November
ANSWER:-D
5. All books and periodicals received in an office will be entered in a register in :
(A) Form No. 17
(B) Form No. 18
(C) Form No. 19
(D) Form No. 20
ANSWER:-C
6. –––––––––– may incur miscellaneous expenditure upto Rs. 500 on each occasion in connection with bandobast arrangements such as erection of sheds, sanitary arrangements.
(A) Inspector of Police
(B) Inspector General of Police
(C) Superintendent of Police
(D) Sub Inspector of Police
ANSWER:-B
7. Contingency fund is administered by the :
(A) Finance Department
(B) Chief Minister
(C) Legislative
(D) Governor
ANSWER:-A
8. Every Body / Authority receiving grant in aid /and / or loan of Rs. –––––––––– 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 lakhs
(B) 15 lakhs
(C) 20 lakhs
(D) 25 lakhs
ANSWER:-D
9. Who conducts the Audit of stores and stock accounts?
(A) Head of Department
(B) Finance Department
(C) Comptroller and Auditor General of India
(D) Store Purchase Department
ANSWER:-C
10. –––––––––– has been appointed as the Treasurer of Charitable Endowments for the State.
(A) Finance Secretary
(B) Accountant General
(C) Director of Treasuries
(D) Examiner of Local Fund Accounts
ANSWER:-D
11. Travelling Allowance Bills and acquittance rolls relating thereto should be preserved for not less than :
(A) 3 complete years
(B) 2 complete years
(C) 4 complete years
(D) 5 complete years
ANSWER:-A12. Taxes on property and Capital Transaction comes under :
(A) Grant in aid
(B) Tax Revenue
(C) Non Tax Revenue
(D) General Service
ANSWER:-B
13. The rates of advertisement charges should be approved by the :
(A) Director of Public Instruction
(B) Director of Public Relations
(C) Government
(D) None of these
ANSWER:-B
14. What is the period of limitation in respect of arrear claims of gratuity?
(A) One year
(B) Two years
(C) Six years
(D) 12 years
ANSWER:-C
15. 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
ANSWER:-A
16. The estimates of schemes involving new expenditure or abandonment of existing revenue is :
(A) Revised Budget
(B) Detailed Budget
(C) Part I Estimates
(D) Part II Estimates
ANSWER:-D
17. Some Government land is proposed to be transferred to a Commercial Department, or to a Service Department. Who is the officer authorized to fix the value of the land?
(A) Tahsildar
(B) Government
(C) Revenue Divisional Officer
(D) District Collector
ANSWER:-D
18. –––––––––– 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 Deposits
ANSWER:-A
19. Withdrawal of appropriation found to be in excess of requirements :
(A) Reappropriation
(B) Resumption
(C) Redistribution
(D) Excess grant
ANSWER:-B
20. Prisoners shall not be sent by mail or express trains except for :
(A) Shifting to other prisons
(B) Presenting the Court
(C) Special reasons
(D) None of the above
ANSWER:-C
21. The communication of the reason for rejection of a tender to the tenderer is :
(A) Allowed only with permission of Government
(B) Not allowed
(C) Done by the purchasing officer
(D) None of these
ANSWER:-B
22. In estimating the cost during the year, the –––––––––– should carefully consider when the scheme is likely to be introduced.
(A) Head of Department
(B) Store Purchase Department
(C) Estimating officer
(D) Government
ANSWER:-A
23. Belts may be renewed once in –––––––––– years in the case of Peons.
(A) 5
(B) 4
(C) 3
(D) 2
ANSWER:-D
24. The facts mentioned in the Draft paragraph should be carefully verified and the result of verification communicated to Accountant General within –––––––––– from the date of its receipt.
(A) 2 weeks
(B) 3 weeks
(C) Six weeks
(D) One month
ANSWER:-C
25. The system under which tender calls are confirmed to selected agencies in the field when purchase of store in urgent cases is resorted is known as :
(A) Limited tender
(B) Open tender
(C) Negotiated contract
(D) Single order
ANSWER:-A
26. 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) Book of financial powers
(B) Standard of financial propriety
(C) Expenditure sanction
(D) Financial sanction
ANSWER:-B
27. For the payment of Annual grants to the libraries, there should be minimum books stock of :
(A) 1200
(B) 1000
(C) 800
(D) 600
ANSWER:-D
28. The contingency fund has been created under –––––––––– of the constitution.
(A) Art. 276 (2)
(B) Art. 277 (2)
(C) Art. 267
(2) (D) Art. 267 (1)
ANSWER:-C
29. All stores should be verified periodically in the manner prescribed for each Department and at least :
(A) Quarterly
(B) Half years
(C) Once in two years
(D) Once a year
ANSWER:-D
30. The laboratory charges for educational institution may be passed by :
(A) Head of Department
(B) Controlling officer
(C) Head of office
(D) Store Purchase Department
ANSWER:-B
31. As soon as Government servant is admitted to the Provident Fund, the PF A/c No. allotted to him should be noted on the :
(A) Right hand top of Page No. 1 of the Service Book
(B) Left hand side of the service book page 2
(C) Page 3 of the Service Book
(D) Anywhere in the service book
ANSWER:-A
32. Any sums required to satisfy any judgment, decree or award of any court or arbitral tribunal are charged on the
(A) Contingency fund
(B) Public Account
(C) Consolidated fund of the state
(D) None of these
ANSWER:-C
33. Purchase of portraits and photos for public buildings require the sanction from :
(A) Director of Public Relations
(B) District Collector
(C) Government
(D) Chief Engineer Buildings
ANSWER:-C
34. Every Head of Office should maintain a stock account of furniture and all other stores in
Form No :
(A) 175
(B) 18
(C) 19
(D) 20
ANSWER:-B
35. The Introduction of any new major head or minor head and the abolition or change in the
nomenclature of any existing head will require the approval of :
(A) C & AG
(B) Finance Department
(C) Parliament
(D) Governor
ANSWER:-A
36. 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
ANSWER:-D
37. Which article in KFC deals with the variation in sanctioned pay of a post?
(A) Art. 71
(B) Art. 69
(C) Art. 74
(D) Art. 72
ANSWER:-D
38. Head of Departments can accept late supplies after recording the reasons therefore up to —————— after the prescribed date of delivery.
(A) 1 month
(B) 2 months
(C) 3 months
(D) 15 days
ANSWER:-B
39. The last payment on a running account made of a contractor in full settlement of the account relating to his contract, when the contract has been completed or determined is :
(A) Final payment
(B) Full payment
(C) Centage charges
(D) None of these
ANSWER:-A
40. Protection of Religious Edifices are described in article –––––––––– KFC :
(A) 195
(B) 193
(C) 196
(D) 198
ANSWER:-C
41. Scholarship and grants-in-aid become due for payment on the –––––––––– day of the month in which they are earned.
(A) 1st day
(B) 2nd day
(C) 10th day
(D) Last day
ANSWER:-D
42. The Committee on Public Accounts consists of –––––––––– members who shall be elected by the Assembly.
(A) 11
(B) 9
(C) 7
(D) 13
ANSWER:-A
43. –––––––––– is the forsaking of recovery of over payments and other similar claims without exploring all possible means of recovery.
(A) Remission of Revenue
(B) Refund of Revenue
(C) Waiver of Revenue
(D) None of these
ANSWER:-C
44. Running contracts may be settled by :
(A) Stores Purchases Department
(B) Head of Department and Department Purchase Committee
(C) Finance Department
(D) Head of Office
ANSWER:-B
45. The Muster Roll is the initial record of labour employed –––––––––– on a work.
(A) Each month
(B) Every fortnight
(C) Every week
(D) Every day
ANSWER:-CANCELLED
46. The maximum number of installments of repayment of motor car advance is :
(A) 108
(B) 144
(C) 120
(D) 60
ANSWER:-B
47. –––––––––– means an order issued by the Treasury Officer on a Sub Treasury within the
District for payment on the Government account or for any authorized purposes of a specified amount to a specified person.
(A) Cash order
(B) Government Order
(C) Pay Order
(D) Executive Order
ANSWER:-A
48. On receipt of a book of forms, in connection with railway warrant –––––––––– is responsible for examining it and satisfying himself that it is perfect in all respects.
(A) Senior Superintendent
(B) Superintendent of Police
(C) Sub Inspector/ Officer in charge
(D) Station Master
ANSWER:-C
49. Heads of Department in charge of important sources of revenue should keep the ––––––––––
fully informed of the collection of revenue under their control.
(A) Revenue Department
(B) Finance Department
(C) Administrative Department
(D) Director of Treasuries
ANSWER:-B
50. Control over appropriation is the special responsibility of the :
(A) Head of Department
(B) Legislative
(C) Finance Department
(D) Accountant General
ANSWER:-C
51. The advantage of having estimate prepared on a –––––––––– basis is that the accounts could be closed very much earlier than when they are prepared on a demand and liability basis.
(A) Cash
(B) Mercantile
(C) Accural
(D) None of these
ANSWER:-A
52. The primary function of the Committee on Public Accounts is to scrutinise :
(A) Reports of the C and AG
(B) Appropriation Accounts
(C) Finance Accounts
(D) All of the above
ANSWER:-D
53. The installation of electrical light and fans in the Government building requires the sanction of :
(A) KSEB
(B) Electrical Inspectorate
(C) Government
(D) PWD Electrical Wing
ANSWER:-C
54. Which one of the following taluk do not have the risk of filariasis?
(A) Ambalapuzha
(B) Muvattupuzha
(C) Karunagappally
(D) Parur
ANSWER:-B
55. A responsible officer of the Department should inspect all perishable stores :
(A) Once in each half year
(B) Once in a month
(C) Once in 3 months
(D) Once in a year
ANSWER:-A
56. Which of the following is an interest bearing advances?
(A) Marriage Advance
(B) House Building Advance
(C) Cycle Advance
(D) All of the above
ANSWER:-D
57. Records connected with claims to service and personal matters affecting Government
Servants who are still in service :
(A) be destroyed after 45 years
(B) never be destroyed
(C) be destroyed after 10 years
(D) be destroyed after 25 years
ANSWER:-B
58. Who is the officer authorized 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 officer who makes the payment
ANSWER:-C
59. Warning slips are issued by the :
(A) Accountant General
(B) Legislature
(C) Finance Department
(D) Head of Department
ANSWER:-A
60. Revenue advances include :
(A) Advances for demarcation purposes
(B) Advances for replacing missing boundary marks
(C) Advances for the removal of encroachments
(D) All of the above
ANSWER:-D
61. Who is the officer authorized to maintain the ‘Register of Increments’ of Non gazette officers of an office?
(A) Drawing officer
(B) Head of Office
(C) Accounts officer
(D) None of these
ANSWER:-A
62. Certificate showing utilization 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
ANSWER:-B
63. 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
(D) At the close of the financial year
ANSWER:-D
64. Advance for the removal of encroachments are drawn by :
(A) Village Officer
(B) District Collector
(C) Tahsildar
(D) Revenue Divisional Officer
ANSWER:-C
65. Grant in aid to medical institutions should be drawn on grants in and bills signed by the
managers of such institutions and counter signed by the :
(A) Directorate of Medical Education
(B) District Medical Officer (Health)
(C) Secretary to Government
(D) Accountant General
ANSWER:-B
66. The shifting of existing telephones connections may be sanctioned by the :
(A) Heads of Department
(B) Head of Office
(C) Controlling officer
(D) Government
ANSWER:-A
67. T.A. Bills for which counter signature is not required :
(A) Deputy Collector
(B) Deputy Secretary
(C) Joint Secretary
(D) Administrative Assistant
ANSWER:-C
68. 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
ANSWER:-D
69. Register of immovable Government properties is laid down in KFC form No. :
(A) 21
(B) 23
(C) 23A
(D) 25
ANSWER:-B
70. Every transfer of charge of Gazetted Officer should be reported by –––––––––– by post on the same day to the Accountant General.
(A) Controlling Officer
(B) Head of office of new office
(C) Head of Department
(D) Concerned officer
ANSWER:-D
71. Copies of the supplementary Appropriation Act should be forwarded to the :
(A) Governor
(B) Head of Department
(C) Accountant General
(D) Speaker
ANSWER:-C
72. In Kerala, the first attempt at performance budgeting was made in :
(A) 1970 -71
(B) 1971-72
(C) 1972-73
(D) 1973-74
ANSWER:-A
73. Evaluation reports on the performance of the selected departments are prepared and
presented to :
(A) Legislature
(B) Governor
(C) Finance Department
(D) Accountant General
ANSWER:-A
74. 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
ANSWER:-C
75. Jenmibhogam, Karathilchilavu and Arthapalsa are allowances paid to some Jenmis and
other persons in the state. These are not pension proper but :
(A) Ex Gratia Pension
(B) Territorial and Political Pension
(C) Political Pension
(D) All of these
ANSWER:-B
76. Copying fees are included in :
(A) Personal Deposit
(B) Security Deposit
(C) Civil courts Deposit
(D) Criminal Courts Deposit
ANSWER:-D
77. Who authorizes 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
ANSWER:-D
78. The day for presentation of budget is fixed by :
(A) Governor
(B) Speaker
(C) Chief Minister
(D) Finance Minister
ANSWER:-A
79. Budget is also known as :
(A) Statement of Revenue Receipts
(B) Income and Expenditure Statement
(C) Annual Financial Statement
(D) Receipt and Payment Account
ANSWER:-C
80. In which month does the Finance Department issue a circular for preparing the budget?
(A) May
(B) July
(C) August
(D) September
ANSWER:-B
81. –––––––––– 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
ANSWER:-A
82. All contracts should be in the form of written agreements expressed to be made by the –––––––––– and signed by the competent authority.
(A) Chief Secretary
(B) Chief Engineer
(C) Finance Secretary
(D) Governor
ANSWER:-D
83. Execution of the budget is done by the :
(A) Minister
(B) Legislature
(C) Executive
(D) Accountant General
ANSWER:-C
84. Rate contract will be settled by :
(A) Head of Department
(B) Stores purchases department
(C) Accountant General
(D) Finance Department
ANSWER:-B
85. –––––––––– 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
ANSWER:-D
86. –––––––––– 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
ANSWER:-B
87. Payment to firms abroad is arranged by –––––––––– through the State Bank of India.
(A) Accountant General
(B) Stores purchases department
(C) Finance Department
(D) Head of Department
ANSWER:-A
88. Which article in KFC deals with the pay and allowance due to a deceased Government
servant?
(A) Art. 72
(B) Art. 85
(C) Art. 83
(D) Art. 74
ANSWER:-C
89. All paddy pensions converted into cash payment with effect from :
(A) 01-02-1955
(B) 01-04-1956
(C) 26-01-1950
(D) 15-08-1947
ANSWER:-A
90. 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
ANSWER:-B
91. What marks the conclusion of the second stage of the budgetary cycle :
(A) Preparation of budget
(B) Review of budget
(C) Execution of budget
(D) Passing of budget
ANSWER:-D
92. 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
ANSWER:-C
93. 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
ANSWER:-D
94. 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
ANSWER:-A
95. –––––––––– is the initial record of labour employed each day on a work.
(A) Attendance register
(B) Muster roll
(C) Payroll
(D) None of these
ANSWER:-B
96. Washing allowance paid to Class IV Government servants shall be classified under :
(A) Office expenses
(B) Wages
(C) Salaries
(D) Other items
ANSWER:-C
97. An agency subject is a subject administered by the State Government on behalf of ;
(A) Outside body
(B) Union Territory
(C) Another State
(D) Union Government
ANSWER:-D
98. The transfer of Government lands with improvements upto 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
ANSWER:-C
99. A contingent bill should not ordinarily be endorsed for payment to a private party after :
(A) 15th March
(B) 25th March
(C) 30th June
(D) 30th September
ANSWER:-A
100. –––––––––– in consultation with the Kerala Grandhasala Sanghom will forward proposals to the Government for grading of libraries.
(A) Kerala Books and Publications
(B) Director of Public Instructions
(C) Educational Secretary
(D) Finance Secretary
ANSWER:-B
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