EXECUTIVE OFFICE 03_ACCOUNT TEST: PAPER 1. Kerala Financial Code

KFC EXECUIVE TEST 3



PROVISIONAL ANSWER KEY 

Paper: Kerala Financial Code ... (Paper I) 

Date of Test 11-01-2021 


Question1:-A retired Grade I officer is residing in a Govt: building. The rent due from him for each month should be collected         A:-By deduction from pension for the subsequent month 

        B:-In advance treating him as a person not in Govt: service 

        C:-On the first day of next month 

        D:-None of the above 

        Correct Answer:- Option-B 

Question2:-In respect of priced Govt: publications, the price should be fixed at _________ % above the cost price, in order to cover the commission on sale etc and storage and distributions. 

        A:-25% 

        B:-33 1/3% 

        C:-50% 

        D:-40% 

        Correct Answer:- Option-C 

Question3:-The forsaking of recovery of over payments, all other similar claims, without exploring all possible means of recovery is _____________         A:-Remission of Revenue 

        B:-Waiver of Revenue 

        C:-Abolition of Revenue 

        D:-None of the above 

        Correct Answer:- Option-B 

Question4:-All contracts are issued in the form of written Agreements, signed by the competent authority, expressed to be mode by ___________         A:-The Govt 

        B:-The governor 

        C:-Head of Dept 

        D:-Chief secretary 

        Correct Answer:- Option-B 

Question5:-When advance travelling Allowance for tour is not fully used, and final Travelling Allowance Bill is not submitted within the prescribed time limit, the entire amount will be recovered in one lump, immediately on the expiry of time limit, Interest will be charged on the entire amount, from the date of drawal to the date of recovery. What is the rate of interest? 

        A:-18% 

        B:-12.5% 

        C:-15% 

        D:-None of the above 

        Correct Answer:- Option-A 

Question6:-An officer was on tour from 11-5-2016 to 13-5-2016. What is the date on which, the period of limitation for claiming Travelling Allowance will end? 

        A:-10-5-2018 

        B:-12-5-2018 

        C:-31-5-2017 

        D:-31-5-2018 

        Correct Answer:- Option-D 

Question7:-For recording the objections communicated by the Accountant general on audit, an Audit objection Register should be maintained. Who is the officer authorised to maintain this Register? 

        A:-Drawing and Disbursing officer 

        B:-Head of dept 

        C:-Head of office 

        D:-None of the above 

        Correct Answer:- Option-C 

Question8:-As per existing principles, the maximum number of  clerks in a section in an office will be _____________         A:-4 

        B:-6 

        C:-8 

        D:-12 

        Correct Answer:- Option-D 

Question9:-The authorisation of increments of non-gazetted officers will be recorded in a Register of Increments. Who will maintain this Register?         A:-Drawing officer 

        B:-Head of officer 

        C:-Accounts officer 

        D:-None of the above 

        Correct Answer:- Option-A 

Question10:-A Govt servant died at 2.00 a.m on 28-2-2016 choose the correct statement from among the following.         A:-He is eligible for salary for 28-2-2016 

        B:-He is not eligible for salary for 28-2-2016 

        C:-He is eligible for full salary for the month of February 2016 

        D:-None of the above 

        Correct Answer:- Option-A 

Question11:-Who is the authority competent is counter sign the Travelling Allowance Bill of a non-official serving as a member of a committee constituted by the state legislature? 

        A:-Secretary to legislative Assembly 

        B:-Speaker 

        C:-Deputy speaker 

        D:-Controlling officer 

        Correct Answer:- Option-D 

Question12:-The whole amount of the attachable portion of the salary of a Govt servant is already under attachment. A written request was received from a co-operative society for attaching an amount of Rs:6,000/- in 10 monthly installments. What is the action is the taken?         A:-The co-operative society will be informed that attachment can be made only after completion of recovery relating is other attachments         B:-The co-operative society will be informed that the amount cannot be recovered 

        C:-The amount will be recovered from that portion of salary that is not liable to attachment under the provisions of the code of civil procedure, 1908 

        D:-None of the above 

        Correct Answer:- Option-C

Question13:-On a fixed date every year, every Govt, servant who holds a permanent Advance should forward an acknowledgement for the amount of the Advance for which he has to render account. On what date and to whom it is to be forwarded? 

        A:-To the Director of Treasuries on first April 

        B:-To the Director of Treasuries on 31st of March 

        C:-To the Finance secretary to govt, on 15th April 

        D:-To the Accountant General on 15th April 

        Correct Answer:- Option-D 

Question14:-What is the procedure for payment of Electricity charges in respect of civil stations where offices of different Govt, departments are functioning? 

        A:-The total amount will be paid by the District collector and re-imbursed from other departments subsequently         B:-The amount will be paid by the Executive Engineer, public works Department (Building Division), and then re-imbursed from the respective offices 

        C:-The amount due from various offices will be collected in advance and payment will be made by District collector         D:-None of the above 

        Correct Answer:- Option-A 

Question15:-Who is the authority competent to accord administrative sanction for recurring supplies required for the normal functioning of a District medical office? 

        A:-District Medical Officer 

        B:-Director of Health Services 

        C:-Secretary is Govt, Health Dept 

        D:-Finance secretary to govt 

        Correct Answer:- Option-B 

Question16:-For how many years, products manufactured by a state Govt, Department, will be purchased exclusively from them, without inviting tenders and by fixing the prices by negotiation? 

        A:-For the first two years after they have gone into production 

        B:-For the first ten years 

        C:-For the first five years after they have gone into production 

        D:-Only for one year after they have gave into production 

        Correct Answer:- Option-C 

Question17:-Who is the officer responsible for intimating the reason for rejection of a tender to the tenderer? 

        A:-The officer responsible for purchase of the material 

        B:-The officer who invited the Tender 

        C:-The head of Dept to whom the officer who invited the tender is a subordinate 

        D:-The reason for rejection of the tender will not be intimated to the tenderer 

        Correct Answer:- Option-D 

Question18:-What is the maximum quantity of stores that can be purchased on the basis of Rate contract? 

        A:-The maximum quantity as provided in the contract 

        B:-No maximum limit, The contractor is liable to supply any quantity for which orders may be placed during the period of contract         C:-Any quantity already agreed by the contractor 

        D:-None of the above 

        Correct Answer:- Option-B 

Question19:-What is the maximum period, within which a responsible officer of the Department should inspect the stores in his Department?         A:-Once in a year 

        B:-Once in six months 

        C:-Once in six months in respect of perishable stores and once in a year for all other stores 

        D:-Once in two years 

        Correct Answer:- Option-C 

Question20:-What are the two categories in which works are primarily classified? 

        A:-"Original works" and "Construction" 

        B:-"Original works" and "Special Repairs" 

        C:-"Construction" and "Special Repairs" 

        D:-"Original works" and "Repair and maintenance" 

        Correct Answer:- Option-D 

Question21:-Who is the authority competent to undertake original Electrical works connected Govt. buildings? 

        A:-Kerala state Electricity board 

        B:-The contractor, who is entrusted with the work 

        C:-Public works dept: (Electrical Wing) 

        D:-Electrical Inspectorate 

        Correct Answer:- Option-C 

Question22:-Wages of day labourers will be forfeited if not claimed within _______________ 

        A:-One month 

        B:-Three months 

        C:-45 days 

        D:-90 days 

        Correct Answer:- Option-B 

Question23:-Which one of the following is not to be entered in the case of  measurements relating to work done, in the measurement Book?         A:-Name of the contractor 

        B:-Number and date of agreement with the contractor, if any 

        C:-Date of actual completion of work 

        D:-Name of officer empowered to make payment 

        Correct Answer:- Option-D 

Question24:-A library is functioning in a Grama Panchayat area and is in receipt of Grant from the Govt. Who is responsible to ensure that the library is working properly? 

        A:-District collector 

        B:-President, Grama Panchayath 

        C:-Secretary, Grama Panchayath 

        D:-The officer disbursing the Grant 

        Correct Answer:- Option-D 

Question25:-What is the amount to which the family of an officer who died while in service is entitled, in deserving cases, for transportation of the dead body to  his native place or place of residence? 

        A:-The amount for which the officer would have been eligible, had he retired from service and availed Travelling Allowance for his journey with family to the place of residence, after retirement 

        B:-The amount as in 'A' above, excluding the T.A. for the officer 

        C:-Actual expenses for the journey of his family and transportation charges for the dead body 

        D:-Actual expenses for transportation of the dead body and T.A. as per rules for the family

        Correct Answer:- Option-A 

Question26:-Which of the following is an interest bearing Advance? 

        A:-Marriage Advance to class IV employees to meet the marriage expenses of their daughters 

        B:-Onam Advance 

        C:-Advance pay and Travelling Allowance on transfer 

        D:-None of the above 

        Correct Answer:- Option-A 

Question27:-When a case of loss of public money is brought to the notice of the Head of an office, he should send a preliminary report directly to the __________ immediately 

        A:-Head of department 

        B:-Accountant General 

        C:-Director of treasuries 

        D:-Finance Department 

        Correct Answer:- Option-B 

Question28:-When a loss to Govt, occurs by way of damage to any immovable Govt, property, and the investigation is completed, the Head of office should send a detailed report to _________ 

        A:-Head of Department 

        B:-Accountant General 

        C:-Finance Department 

        D:-District collector 

        Correct Answer:- Option-A 

Question29:-When any Govt. property is lost due to the carelessness of a Govt. Servant to when it was entrusted, and the liabilities are determined, an interest at ________ %, will be charged from the time, a written demand is made. 

        A:-5% 

        B:-5 1/2% 

        C:-12% 

        D:-18% 

        Correct Answer:- Option-D 

Question30:-Expenditure on the public services falls into two broad divisions. What are these two divisions? 

        A:-Revenue Expenditure and Capital Expenditure 

        B:-Temporary Expenditure and Permanent Expenditure 

        C:-Expenditure for original works and for maintenance and Repairs 

        D:-None of the above 

        Correct Answer:- Option-A 

Question31:-Separately  maintained Acquittance Rolls of last Grade Govt: servants should be preserved for ____________ years         A:-35 

        B:-45 

        C:-25 

        D:-10 

        Correct Answer:- Option-B 

Question32:-Pension Disbursing officers should supply a list of pensioners residing in each village to the _____________         A:-Village officer 

        B:-Tahsildar 

        C:-District collector 

        D:-R.D.O 

        Correct Answer:- Option-A 

Question33:-A Rate contract should be settled for supply of which of the following items? 

        A:-Firewood 

        B:-Charcoal 

        C:-Steel furniture 

        D:-Dietary articles 

        Correct Answer:- Option-C 

Question34:-A Last Grade servant applied for an Advance for purchase of a bicycle. Who is competent to sanction the advance?         A:-Head of office 

        B:-Head of Dept 

        C:-Finance Dept 

        D:-District collector 

        Correct Answer:- Option-B 

Question35:-A Junior superintendent  in Treasury Dept was transferred from Palakkad to Alappuzha. One Marathis pay and allowances was granted to him in advance. He reported for duty at Alappuzha on 4-6-2016. The first installment of recovery of the advance will be made from his salary for the month of ____________ 

        A:-May 2016 

        B:-June 2016 

        C:-July 2016 

        D:-September 2016 

        Correct Answer:- Option-C 

Question36:-Who is the officer empowered to conduct the audit of accounts of Kerala Grandhasala Sanghan? 

        A:-Finance secretary 

        B:-Accountant General 

        C:-Director of Treasuries 

        D:-Director, State Audit Department 

        Correct Answer:- Option-D 

Question37:-A Junior Superintendent was given officiating promotion as senior superintendent. On promotion his service Book will be kept by whom?         A:-Accountant General 

        B:-Head of office 

        C:-Head of Dept 

        D:-Treasury officer 

        Correct Answer:- Option-B 

Question38:-Master Rolls should be prepared separately and only ____________ copy/copies of the master roll should be prepared.         A:-One 

        B:-Two 

        C:-Three 

        D:-Five 

        Correct Answer:- Option-A

Question39:-A copy of the report of Transfer of charge of a Gazetted officer should be forwarded to the Accountant General. Who is the officer authorised to forward it? 

        A:-The Gazetted officer himself 

        B:-Head of office 

        C:-Controlling officer 

        D:-Head of Dept 

        Correct Answer:- Option-C 

Question40:-The Treasurer of charitable Endowments in the state is _____ 

        A:-Director of Treasuries 

        B:-Finance Secretary 

        C:-Director, State Audit Dept 

        D:-Revenue Secretary 

        Correct Answer:- Option-C 

Question41:-Report of Transfer of charge of a Gazetted officer requires counter signature, in which of the following circumstances?         A:-When relinquishing charge in the absence of a substitute being posted 

        B:-When the reports are jointly signed by the relieved and relieving officers 

        C:-When assuming charge of a newly created post 

        D:-When vacating the post for a short period without any officiating arrangements for holding charge of the post         Correct Answer:- Option-A 

Question42:-The chief officer in charge of Revenue administration in a District is ________ 

        A:-Revenue Divisional officer 

        B:-Executive magistrate 

        C:-District Collector 

        D:-Additional District Magistrate 

        Correct Answer:- Option-C 

Question43:-An officer was on tour from 28.5.2016 to 2.6.2016. Advance Travelling Allowance was drawn on 26.5.2016. The advance should be adjusted in the final T.A. Bill, that should be drawn on or before ____________ 

        A:-30-6-2016 

        B:-31-7-2016 

        C:-31-8-2016 

        D:-1-7-2018 

        Correct Answer:- Option-B 

Question44:-The Travelling Allowance Bill of an officer for the month of March 2016 was counter signed by the controlling officer on 10-4-2016. What is the due date for payment of the claim? 

        A:-1-4-2016 

        B:-10-4-2016 

        C:-11-4-2016 

        D:-1-5-2016 

        Correct Answer:- Option-B 

Question45:-An advance amount is granted to Govt: servants to meet under seen expenditure, including payment of advance Travelling Allowance (limited to actual rail/bus fare for both ways) to 

non-gazetted officers, what is the name of this advance? 

        A:-T.A. Advance 

        B:-Temporary Advance 

        C:-Permanent Advance 

        D:-Contingent Advance 

        Correct Answer:- Option-C 

Question46:-The residences of some poor people in a Grama Panchayat area was destroyed in fire, for urgent relief of involved people, discretionary grants may be sanctioned by _______________ 

        A:-Secretary, Grama Panchayat 

        B:-M.L.A. 

        C:-President, Grama Panchayat 

        D:-Tahsildar 

        Correct Answer:- Option-D 

Question47:-Payments for purchase of stores should be made immediately after the stores are taken to stocks. It should not be delayed for more than ________ from the date of receipt of stores. 

        A:-Three months 

        B:-45 days 

        C:-One month 

        D:-30 days 

        Correct Answer:- Option-D 

Question48:-Indent for stores for the next financial year will be prepared on the basis of consumption during the previous ___________         A:-Financial year 

        B:-Calender year 

        C:-Six months 

        D:-Three years 

        Correct Answer:- Option-D 

Question49:-The public works Department propose to undertake some works in an area in TamilNadu, near the state border. What is the previous requirement to the fulfilled? 

        A:-Sanction of Accountant General should be obtained 

        B:-The work should be under taken only after receipt of the approximate amount for completion of work from TamilNadu Govt         C:-It should be done free of cost 

        D:-A definite ruling from Govt: should be obtained as to whether charge should  be made for it or not 

        Correct Answer:- Option-D 

Question50:-Who is the officer authorised to draw advance amounts for removal of encroachments? (In cases where the concerned parties fail to remove them of their own accord). 

        A:-District collector 

        B:-Village officer 

        C:-Revenue Divisional officer 

        D:-Tahsildar 

        Correct Answer:- Option-D 

Question51:-Who is the authority competent to audit and report on the accounts of stores and stocks in a Dept?         A:-Director, State Audit Department 

        B:-Director of Treasuries 

        C:-Finance Department

        D:-Comptroller and Auditor General 

        Correct Answer:- Option-D 

Question52:-Who will meet the expenditure relating to burial charges of dead bodies produced on the Hospitals, by the police for the post-mortem for medico-legal purposes? 

        A:-Police Dept 

        B:-Health Services Dept 

        C:-Medical Education Dept 

        D:-Revenue Dept 

        Correct Answer:- Option-A 

Question53:-The families of officers who die, while in service, is eligible for an advance amount as immediate relief, if felt so by the Head of office. In the absence of sufficient funds in the office, how the payment in advance, will be made? 

        A:-Payment will be made personally by Head of office or other members of staff 

        B:-The amount will be made available by the immediate superior officer 

        C:-The amount will be drawn from the Treasury on a simple receipt in form TR59C 

        D:-None of the above 

        Correct Answer:- Option-C 

Question54:-Who is the officer authorised to audit the accounts relating to secret service Expenditure? 

        A:-Accountant General 

        B:-Director, State Audit Dept 

        C:-A controlling officer nominated by Govt 

        D:-Finance Dept 

        Correct Answer:- Option-C 

Question55:-Which one of the following officers is not authorised to incur secret service Expenditure? 

        A:-Commissioner for Entrance Examinations 

        B:-Controller of Examinations, Kerala Public service commission 

        C:-Commissioner of Excise 

        D:-Director of higher secondary Education 

        Correct Answer:- Option-B 

Question56:-Who among the following officers is not a head of dept? 

        A:-Chairman, Kerala public service commission 

        B:-Joint Secretary to Govt 

        C:-Deputy secretary to Govt 

        D:-Additional secretary to govt 

        Correct Answer:- Option-C 

Question57:-In respect of Govt, Advertisements in Newspaper, who is the officer authorised to approve the rate of charges?         A:-Secretary to Govt, General Administration Dept 

        B:-Finance Secretary 

        C:-Director of information and public relations 

        D:-Chief secretary to Govt 

        Correct Answer:- Option-C 

Question58:-The advance amount granted as immediate relief to the family of a Govt; servant who die while in service, will be recovered from Death-Cum-Retirement Gratuity or other payments due to him, within a maximum period of ________ 

        A:-45 days 

        B:-Six months 

        C:-180 days 

        D:-Three months 

        Correct Answer:- Option-B 

Question59:-Expenditure from the consolidated fund of the state is divided into __________ 

        A:-Charged Expenditure and voted Expenditure 

        B:-Revenue Expenditure and Contingent Expenditure 

        C:-Revenue Expenditure and charged Expenditure 

        D:-Voted Expenditure and revenue Expenditure 

        Correct Answer:- Option-A 

Question60:-Advance pay paid to an officer who was transferred in march is to be recovered in the next financial year. How the recovery will be accounted? 

        A:-Treated as Revenue receipt 

        B:-Treated as minus expenditure 

        C:-Either A or B 

        D:-None of the above 

        Correct Answer:- Option-B 

Question61:-Monthly accounts, supported by schedules vouchers etc in respect of transactions, which took place in a Treasury during a month will be forwarded to ________ at the beginning of next month. 

        A:-Accountant General 

        B:-Finance Dept 

        C:-Director of Treasuries 

        D:-Comptroller and Auditor General 

        Correct Answer:- Option-A 

Question62:-A copy of the monthly accounts of each Govt: is forwarded to it by _________ 

        A:-Accountant General 

        B:-Comptroller and Auditor General 

        C:-Director of Treasuries 

        D:-None of the above 

        Correct Answer:- Option-A 

Question63:-The comptroller and Auditor General is required to submit annually to the president, a General financial statement incorporating a summary of the accounts of the central Govt, and of all State Govts, during the proceding financial year. This statement is known as ____________         A:-Finance Accounts 

        B:-Combined finance and Revenue accounts of the Central and State Govts of India 

        C:-Combined financial statement of C and A.G of India 

        D:-Annual accounts of Central and State Govts 

        Correct Answer:- Option-B 

Question64:-Proforma Accounts are maintained in the state by _____________ 

        A:-State Water Transport Dept 

        B:-Public Works Dept 

        C:-Forest Dept 

        D:-Excise dept

        Correct Answer:- Option-A 

Question65:-The assets produced should belong to the authority incurring the expenditure, in respect of _______ expenditure.         A:-Capital Expenditure 

        B:-Revenue Expenditure 

        C:-Temporary Expenditure 

        D:-Contingent Expenditure 

        Correct Answer:- Option-A 

Question66:-The Travelling Allowance of a State, Govt officer appointed as a  member of a committee set up by Govt, of India is _________         A:-Governed by Central Govt rules, but paid by state Govt 

        B:-Governed by State Govt, rules and paid by Govt of India 

        C:-Paid by Central Govt in accordance with their rules 

        D:-Paid by State Govt, in accordance with their rules 

        Correct Answer:- Option-B 

Question67:-All amounts due to Govt, which are found to be irrecoverable and written off by the Accountant General, should be reported annually is _________ 

        A:-Comptroller and Auditor General 

        B:-The Governor 

        C:-Finance Dept 

        D:-Director of Treasuries 

        Correct Answer:- Option-A 

Question68:-Payment due by one Govt, dept to another shall ordinarily be made by ______- 

        A:-Payment through cheques 

        B:-Presenting bills in the Treasury 

        C:-Book transfer 

        D:-Demand draft 

        Correct Answer:- Option-C 

Question69:-Recoveries on account of commuted value of pension, effected from other Govts, should be treated as _________         A:-Deduction from Expenditure 

        B:-Revenue 

        C:-Receipts 

        D:-None of the above 

        Correct Answer:- Option-A 

Question70:-The transactions relating to money in the  consolidated fund of the state are regulated by law made by __________         A:-Parliament 

        B:-State legislature 

        C:-C and A.G 

        D:-None of the above 

        Correct Answer:- Option-B 

Question71:-The contingency fund of the state is kept at the disposal of __________ 

        A:-Finance Dept 

        B:-The Governor 

        C:-Accountant General 

        D:-Director of Treasuries 

        Correct Answer:- Option-B 

Question72:-Receipts or payments which cannot at once be taken to a final head of receipt or charge for any reason may be temporarily held under __________ 

        A:-Suspense Account 

        B:-Other receipts 

        C:-Miscellaneous accounts 

        D:-Finance Accounts 

        Correct Answer:- Option-A 

Question73:-What is the number of main divisions in part I of Govt Accounts? 

        A:-Two 

        B:-Three 

        C:-Five 

        D:-Eight 

        Correct Answer:- Option-A 

Question74:-All receipts in India on behalf of the state Govt are paid into __________ 

        A:-Treasury of Bank 

        B:-Treasury only 

        C:-Bank only 

        D:-None of the above 

        Correct Answer:- Option-A 

Question75:-In respect of departmental officers authorised to with draw Sumps in lamp from a treasury or bank for making payments, critical accounts are maintained by __________ 

        A:-Treasury or Bank 

        B:-Departmental officers 

        C:-Financial Dept 

        D:-Heads of Depts 

        Correct Answer:- Option-B 

Question76:-What is the legal authority for withdrawal of money from the consolidated fund of the state? 

        A:-Passing of the Budget 

        B:-Passing of the Demands for grants 

        C:-Passing of the Appropriation bill 

        D:-The Appropriation Act 

        Correct Answer:- Option-D 

Question77:-The transactions connected with the contingency fund, established by the state legislature are recorded in _______ of the Budget Accounts. 

        A:-Part III 

        B:-Part I 

        C:-Part II 

        D:-None of the above 

        Correct Answer:- Option-C 

Question78:-The introduction of a new minor Head of Account requires the approval of __________ 

        A:-Accountant General

        B:-Comptroller and Auditor General 

        C:-Finance ministry, Govt of India 

        D:-President of India 

        Correct Answer:- Option-B 

Question79:-Audit reports of the State Govt; are submitted to the Governor of the state for being laid before the legislature. Who submits the report?         A:-Accountant General 

        B:-Reserve Bank of India 

        C:-Finance Dept 

        D:-Comptroller and Auditor General 

        Correct Answer:- Option-D 

Question80:-A financial assessment prepared spend for the information of the Executive in the course of the year, showing how much the Dept: expects to receive or pend during the year according to latest indications, so as to enable Govt. to work out the approximate closing cash balance of the current year is known as __________ 

        A:-Budget Estimates 

        B:-Revised Estimate 

        C:-Anticipated Estimate 

        D:-Budget Accounts 

        Correct Answer:- Option-B 

Question81:-On what basis provisions for stores should be worked out? 

        A:-Based only on post consumption and forcast of requirements for works during the year 

        B:-Based on stock in  hand and forcast of requirements only 

        C:-Based on post consumption and stock in hand only 

        D:-Based on post consumption, anticipated variation, stock in hand and forcast of requirements for work during next year         Correct Answer:- Option-D 

Question82:-Unless another date is prescribed by the finance Dept: part II schemes will be considered for inclusion in the next years budget, only if it is received in the Administrative Dept before _________ of every year  

        A:-First January 

        B:-31st December 

        C:-First July 

        D:-First October 

        Correct Answer:- Option-D 

Question83:-At the end of the discussion of the  budget in the Legislative Assembly, the right to reply is vested in whom?         A:-Chief Minister 

        B:-Deputy speaker 

        C:-Finance Minister 

        D:-Chief Whip 

        Correct Answer:- Option-C 

Question84:-If a reduction is made by the legislative Assembly in a Demand for Grant, how it will be effected? 

        A:-It will be effected in the first Head of Account included in the grant 

        B:-It will be distributed among the various heads of Accounts included in the grant by the finance Dept 

        C:-Reduction will be effected in the last Head of Account included in the Grant by the Administrative Dept: concerned         D:-None of the above 

        Correct Answer:- Option-B 

Question85:-Which one of the following agencies is not involved in exercising control over public expenditure? 

        A:-Judiciary 

        B:-Audit 

        C:-Legislature 

        D:-Executive 

        Correct Answer:- Option-A 

Question86:-Who is exercising control over Expenditure by issuing "Warming slips" to whom? 

        A:-Finance Dept to Administrative Dept 

        B:-Accountant general to Administrative Dept 

        C:-Accountant General to finance dept and chief controlling officer 

        D:-Accountant General to Chief Secretary 

        Correct Answer:- Option-C 

Question87:-With a view to ensure that there is no unauthorised excess over appropriation, the responsibility for enforcing control over expenditure is mostly that of ___________ 

        A:-Accountant General 

        B:-Finance Dept 

        C:-Controlling officers 

        D:-Administrative Departments 

        Correct Answer:- Option-D 

Question88:-Who is the authority to ensure that the total expenditure is kept within the limits set by the legislature and that the funds allotted are spent on subjects of public interest and for the specific purpose for which the money was provided? 

        A:-Finance dept 

        B:-Accountant General 

        C:-Head of Dept 

        D:-Chief controlling officer 

        Correct Answer:- Option-D 

Question89:-Who is responsible for reconciliation of departmental expenditure, especially at lower levels, with the books of the Accountant General?         A:-Head of Dept 

        B:-Head of office 

        C:-Chief controlling officer 

        D:-Finance Officer 

        Correct Answer:- Option-C 

Question90:-Which  one of the following is not included in "Office Expenses"? 

        A:-Contingent Expenditure 

        B:-Expenses for purchase of furniture 

        C:-Purchase and maintenance of staff cars 

        D:-Travel Expenses 

        Correct Answer:- Option-D 

Question91:-From the following items of expenditure, select the item that is not charged on the consolidated fund of the states?         A:-Expenses of State Public Service Commission 

        B:-Administrative expenses of the High Court 

        C:-Salaries and Allowances of the Deputy speaker of the Legislative Assembly

        D:-Salaries and Allowances of the leader of opposition in the Legislative Assembly 

        Correct Answer:- Option-D 

Question92:-In the system of Appropriation control, who is the authority to  maintain Appropriation control Register?         A:-Controlling officer 

        B:-Treasury officer 

        C:-Head of Dept 

        D:-Head of office 

        Correct Answer:- Option-B 

Question93:-What is the purpose for which  a  "Cut Motion" in relation to the Demand for Grants is moved in Legislative Assembly?         A:-To reduce the amount of any one demand 

        B:-To increase the amount relating to any one demand 

        C:-To disallow the demand for any particular grant 

        D:-To reduce the total amount for the various demands for grants by a specific amount 

        Correct Answer:- Option-A 

Question94:-Who is the authority competent to fix the date on which the Annual financial Statement shall be presented in the Legislative Assembly?         A:-Chief Minister 

        B:-Finance Minister 

        C:-Speaker of Legislative Assembly 

        D:-The Governor 

        Correct Answer:- Option-D 

Question95:-The date/dates on which, the discussion on the Annual financial statement will be held in the legislative Assembly will be fixed by whom? 

        A:-The governor 

        B:-Chief Minister 

        C:-Speaker of legislative Assembly 

        D:-Finance Minister 

        Correct Answer:- Option-C 

Question96:-Name the officer, at whose disposal, the amount appropriated by the legislature for a particular Dept, will be placed.         A:-Head of dept 

        B:-Administrative Dept: of secretariat 

        C:-Chief controlling officer 

        D:-Finance officer 

        Correct Answer:- Option-C 

Question97:-The amount sanctioned by the legislature for a particular service, in addition to the amount, already granted by the legislature, is known as _________ 

        A:-Excess grant 

        B:-Additional Grant 

        C:-Supplementary Grant 

        D:-Demand for additional Grant 

        Correct Answer:- Option-C 

Question98:-What is the fifth tier in the five tier system of classification of Govt: accounts? 

        A:-Detailed Head 

        B:-Minor Head 

        C:-Sub Head 

        D:-Sub Major Head 

        Correct Answer:- Option-A 

Question99:-Expenditure which is not subject to the vote of the legislature is known as _____________ 

        A:-Excess expenditure 

        B:-Supplementary expenditure 

        C:-Charged expenditure 

        D:-Temporary expenditure 

        Correct Answer:- Option-C 

Question100:-Preparation of Budget is the first of the four budgetary stages. What is the time for starting this budgetary stage?         A:-May 

        B:-July 

        C:-December 

        D:-September 

        Correct Answer:- Option-B

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