KFC ONLINE TEST : No. 5

KERALA FINANCIAL CODE- TEST PAPER-5

ONLINE TEST

CHAPTER V: CONTINGENT CHARGES

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1. The term 'Contingent charges' is, applied to the incidental expenditure which is necessarily incurred in running an office. It does not include
   1.   Expenditure on furniture, books, periodicals, electric current, postage etc.
   2.   Cleaning charges, freight and tour charges
   3.   Dietary and medical charges in jails and hospitals.
   4.   Travelling allowance
2. Who is empowered to sanction contingent expenditure on ordinary and recognised contingencies:
   1.   District Supply Officer
   2.   Head of Office
   3.   District Treasury Officer
   4.   None of the above
3. Fixed amount sanctioned to each office from which urgent or unexpected petty items of expenditure are met.
   1.   Contingency Fund
   2.   Temporary Advance
   3.   Permanent Advance
   4.   None of the above
4. Permanent Advance is sanctioned being used for :
   1.   Meeting urgent payment
   2.   Tour Advance
   3.   Meeting unforeseen petty payments
   4.   All of the above
5. Permanent Advance is intended for :
   1.   Granting pay allowance
   2.   Petty repair works
   3.   Meeting unforeseen contingent expenditure
   4.   None of the above
6. What is the term used to a fixed amount sanctioned by the Government to each office from which urgent or unforeseen expenditure can be met ?
   1.   Temporary advance
   2.   Permanent advance
   3.   Contingent advance
   4.   Ways and means advance
7. In case of emergency non-gazetted Govt. servant may be paid T.A. Advance limited to bus fare or train fare from:
   1.   Tour Advance
   2.   Miscellaneous Expenses of the office
   3.   From undisbursed cash
   4.   From Permanent Advance
8. The permanent advance of a Head of Department has to be fixed and sanctioned by :
   1.   The Government
   2.   The Accountant General
   3.   The Director of Treasuries with the concurrence of Accountant General
   4.   Finance Department
9. The limit of the permanent advance amount to a subordinate office is considered by :
   1.   the Head of Department
   2.   the Government
   3.   the Accountant General
   4.   the Head of Office of that Subordinate Office
10. The Head of a Department may sanction permanent advance to a Government servant serving under him not exceeding the amount considered appropriate by:
    
    1.   The Accountant General
    2.   The Government
    3.   The Director of Treasuries
    4.   Himself
11. Every order sanctioning the grant or revision of permanent advance should be communicated to both the Government servant concerned and the
    1.   Treasury Officer
    2.   Accountant General
    3.   Finance Department
    4.   District Collector
12. Application for initial grant of permanent advance or the revision of the amount should be submitted to the authority competent to sanction it through whom?
    1.   Treasury Officer
    2.   Accountant General (A&E)
    3.   Finance Department
    4.   District Collector
13. Every year on which date, the holder of a Permanent Advance, when there is no change of incumbent or amount of P.A., should furnish an acknowledgement to the A.G. for the amount of P.A.
    1.   15th April
    2.   Ist April
    3.   Ist January
    4.   15th March
14. The holder of the permanent advance should submit an acknowledgment of it at the close of each financial year :
    1.   To the Controlling Officer
    2.   To the Government
    3.   To the Head of Department
    4.   To the Accountant General
15. For sending the acknowledgement for the amount of permanent advance to the Accountant General on occasions other than change of incumbent, should be in :
    1.   Form No. 8A, KFC Vol II
    2.   Form No. 8, KFC Vol II
    3.   Form No. 4A, KFC Vol II
    4.   Form No. 9A, KFC Vol II
16. The recoupment of permanent advance is permissible :
    1.   At the end of each calendar month
    2.   When the balance in hand has become inconveniently small
    3.   When a transfer of charge takes place in the course of a calendar month
    4.   All of the above
17. To avoid a second claim on the sub voucher already used, the original sub voucher of permanent advance should be:
    1.   Destroyed after noting the fact in contingent register
    2.   Enclosed with the contingent bill sent to the Treasury for encashment
    3.   Sent to the Accountant General soon after the bill is encashed
    4.   Cancelled after recording the entry paid and kept in the office
18. Time limit for the presentation of final bill in respect of temporary advance granted for specified purposes
    1.   1 year.
    2.   1 Month
    3.   6 Months
    4.   3 Months
19. Rate of interest on unutilised portion of the temporary advance, under Article 99 of KFC, from the date of drawal to the date of refund is
    1.   18%
    2.   12%
    3.   6%
    4.   10%
20. Contingent charges are grouped as............................for the purpose of control and audit
    1.   Countersigned contingencies
    2.   Non-countersigned contingencies
    3.   Both (A) and (B)
    4.   None of the above
21. Washing allowance paid to Class IV Government servants shall be classified under :
    1.   Salaries
    2.   Wages
    3.   Contingent Expenditure
    4.   Office Expenses
22. It is enjoined in the rules that officers should save as much as possible in spending money against a sanction, but the amounts should:
    1.   Be deposited separately in banks
    2.   Be kept in safe custody for future use
    3.   Remain undrawn and should not be considered at the disposal
    4.   None of the above
23. When an allotment is placed at the disposal of an officer for secret services ?
    1.   The officer will maintain a contingent register for the purpose
    2.   The bills will not be supported by vouchers.
    3.   Both (A) and (B) above are correct
    4.   None of the above
24. Sub -vouchers for any individual payment exceeding 1000 is included with:
    1.   Bills for non-countersigned contingencies
    2.   Detailed contingent bills which is countersigned after payments
    3.   Contingent bills which are countersigned before payments.
    4.   In all contingent bills
25. List of the contingent charges that require the countersignature of the Controlling Authority after payment is contained in
    1.   Appendix 8, KFC Vol. II
    2.   Appendix 6, KFC Vol. II
    3.   Appendix 5, KFC Vol. II
    4.   Appendix 3, KFC Vol. II
26. Audit party requisitioned for sub-vouchers of secret service for verification. The action is :
    1.   Not regular
    2.   Regular
    3.   Audit can verify all vouchers
    4.   None of the above
27. All sub vouchers should be cancelled by the ...........irrespective of the fact that they are sent to the Audit Office.
    1.   Controlling Officer .
    2.   Drawing Officer
    3.   Inspecting Officer
    4.   Treasury Officer
28. A separate register should be maintained in Form No.10A for showing such ......
    1.   Recoveries
    2.   Loans
    3.   Recurring charges
    4.   Sales Tax
29. Contingent Register in Form No.10 is maintained by :
    1.   Head of Office
    2.   Head of Department
    3.   Treasury Officer
    4.   Accountant General
30. Is it necessary to enter the amount of contingent bills, paid by book transfer, on the contingent register ?
    1.   Not necessary
    2.   No entry is required in the Contingent Register
    3.   Should be entered in red ink and the balance available should be reduced accordingly
    4.   May be entered in the Adjustment Register
31. Irrespective of the amount involved, electricity charges due to the KSEB may be paid in :
    1.   Cash
    2.   Drafts
    3.   Cheque
    4.   Book Transfer
32. The departments which are not vested with cheque drawing officers will make payments to other commercial undertakings.
    1.   Through book transfer
    2.   By bank drafts
    3.   By cash
    4.   Through telegraphic transfer
33. Service postage stamps and post cards may be used for dispatching letters written by
    1.   Convicts
    2.   Indigent patients in the mental hospitals
    3.   Both 1 and 2
    4.   None of the above
34. Who is responsible for payment of municipal and other local taxes on a building occupied by Agriculture , Education, Health and Revenue Departments?
    1.   Agriculture
    2.   Education
    3.   Health
    4.   Revenue
35. A building is occupied by Kerala PWD and Central P.W.D. the taxes shall be paid by:
    1.   Kerala PWD
    2.   Central PWD
    3.   Kerala Government
    4.   Both department pro-rata in proportion
36. Taxes for a Government building partly used as residence by a Government servant is paid by:
    1.   Government servant
    2.   Government
    3.   PWD
    4.   Partly by Government servant and partly by Government
37. The term Vacancy Remission deals with
    1.   Income Tax
    2.   Local Body Tax
    3.   Sales Tax
    4.   All of the above
38. The expenditure on account of pay and allowances to the part time sweepers will be debited to the detailed head
    1.   Office Expenses
    2.   Contingencies
    3.   Wages
    4.   Salaries
39. Part time contingent posts may be created with Govt. sanction and pay and allowances to that posts are fixed on the basis of :
    1.   Duration of work
    2.   Area to be swept
    3.   Order of appointing authority
    4.   None of the above
40. Who is competent to sanction the cleaning/sweeping charges of part time sweepers
    1.   Head of Department
    2.   Head of Office
    3.   Government
    4.   Controlling Officer
41. Electricity charges of a Civil Station is paid by :
    1.   District Collector
    2.   E.E. (PWD)
    3.   Government
    4.   Heads of Departments occupying the build:
42. Electricity charges of buildings partly used for department and partly for residence is met by:
    1.   District Collector
    2.   Executive Engineer (PWD)
    3.   Partly by department and partly by resident
    4.   Collector and resident equally
43. The installation of electrical light and fans in the Government building requires the sanction of
    1.   KSEB
    2.   Electrical Inspectorate
    3.   Government
    4.   PWD Electrical Wing
44. ___________ may be paid in cash irrespective of the amount involved.
    1.   Cost of furniture
    2.   Cost of fuel
    3.   Electricity charges to KSEB
    4.   Repair charges of office vehicle
45. Electricity and water charges of a Govt. quarters occupied by a Govt. servant as residence should be paid by:
    1.   Tenant
    2.   Head of Office
    3.   Dist. Collector
    4.   Exe. Engineer
46. Rules and Regulations to grant Permanent Advance :
    1.   Art. 90 KFC Vol. 1
    2.   Art. 76 KFC Vol.1
    3.   Art. 95 KFC Vol. 1
    4.   Art. 82 KFC vol. 1
47. Water charges of civil station is paid by :
    1.   E.E. (KWA)
    2.   District Collector
    3.   Government
    4.   Departments occupying the building
48. Water charges of buildings used partly for departmental and residential purposes is met by:
    1.   District Collector
    2.   Executive Engineer (PWD)
    3.   Partly by department and partly by resident
    4.   Partly by Collector and partly by resident
49. Temporary advances are sanctioned under Art ........ KFC.
    1.   Art 96
    2.   Art 99
    3.   Art 210
    4.   Art 112
50. Vacancy remission is allowed as per :
    1.   Art. 117(4) KFC Vol. 1
    2.   Art. 172 KFC Vol. 1
    3.   Annex.2 KFC Vol. 2
    4.   Art. 127 KFC Vol. 1