KFC EXECUTIVE 05
JANUARY 2017
ACCOUNT TEST [EXECUTIVE OFFICERS)
PAPER 1. Kerala Financial Code Volumes I and II.
The Kerala Account Code Volume I and
Kerala Budget Manual (Chapters I to IV, VI and VII) (With Books).
1. Who is the officer responsible for receiving rent in respect of a building under the charge of Public Works Dept, and used wholly as residences?
(A) District Collector
(B) Village Officer
(C) Executive Engineer of Public Works Division
(D) Assistant Engineer of Public Works Section
2. Who is the officer authorised to communicate to the Accountant General, copies of orders sanctioning expenditure?
(A) The authority which accords sanction
(B) Finance Dept.
(C) Treasury Officer who makes the payment
(D) Head of Dept.
3. What is the period of limitation in respect of arrear claims of pension?
(A) Two Years
(B) Twelve Years
(C) Six Years
(D) Three Years
4. What is the due date of disbursement of monthly salary of employees in Legal Metrology Dept.?
(A) First working day of next month
(B) Second working day of next month
(C) Third working day of the next month
(D) None of the above
5.Who is the officer authorised to maintain the "Register of Increments" of non-gazetted officers of an office?
(A) Head of Office
(B) Accounts Officer
(C) Head of Estt. Section
(D) Drawing Officer
6. The whole of the attachable portion of the salary of a non-gazetted Officer is under attachment. A demand from a Co-Operative Society is received for attaching some amount from his salary. What is the action to be taken by the Drawing and Disbursing Officer
(A) The amount should be recovered from the portion of salary not liable to attachment
(B) The recovery need be made after completion of other recoveries
(C) The position will be intimated to the Co-operative Society
(D) None of the above
7.Funds are available in a Dept, for recurring supplies required for normal functioning of the Dept. Who is the officer competent to accord administrative sanction in such cases
(A) Finance Dept.
(B) Head of Dept.
(C) Administrative Dept. of secretariat
(D) None of the above
8.What is the period upto which products manufactured by a State Govt. Dept., will be purchased from them, exclusively, (without inviting Tenders) after they have gone into production?
(A) For the first year
(B) For the first two years
(C) For the first 18 months
(D) For the first five years
9. The cost of Tender forms will be accepted :
(A) In Cash or by Money Order only
(B) By Postal Order only
(C) By Bank Draft only
(D) None of the above
10. The communication of the reason for rejection of a Tender to the Tenderer is :
(A) Not allowed
(B) Done by the officer purchasing the material
C) Allowed only with permission of the Govt.
(D) None of the above
11. A contractor is bound to accept any order for supply of any quantity of stores, if he has settled for a :
(A) Running Contract
(B) Rate Contract
(C) Running and Rate Contracts
(D) None of the above
12. A complete physical verification of stock kept in the Stationery Department shall be verified once in :
(A) One year
(B) Six months
(C) Three years
(D) Two years
13. Payment to the contractor by the purchasing officer will not be made
(A) In cash
(B) By cheque payable at a Treasury
(C) By draft on the Reserve Bank of India
(D) By draft on the State Bank of Travancore.
14.The custodian of Electrical Installations of a Govt. building, occupied by a Govt. office will be:
(A) District Officer of the Dept.
(B) P.W.D. (Electrical Wing)
(C) K.S.E. Board
(D) Head of Office
15. As a general rule, all wages will be forfeited, if not claimed within
(A) One year
(B) One month
(C) Six months
(D) Three months
16. If Govt, materials are supplied to a contractor in special circumstances of the cost will be recovered from him
(A) Full amount
(B) 50%
(C)75%
(D) 40%
17. Annual grants to Libraries from Govt. will be governed by certain rules. One of the rules stipulates that............of the grant should be used for purchases of new books for the Library. (A) 95%
(B) 50%
(C) 85%
(D)75%
18. What is the maximum amount that can be paid to the family of a Govt.servant, who dies in harness at his place of duty at Trivandrum, for transportation of his body to his native place of Palakkad?
(A) Amount of Tour T.A. from Trivandrum to Palakkad
(B) Actual expenses incurred
(C) T.A. eligible for the journey after retirement
(D) None of the above
19. A Govt. servant applied for House Building Advance in July 2015. With effect from 1.9.2015, he is working on deputation in Kerala University. What is the condition under which House Building Advance, can be sanctioned to him after 1.9.2015?
(A) The amount has to be paid by Kerala University
(B) The repayment during the period of deputation is to be guaranteed by University
(C) Payment will be made, after the Govt. servant reverts to parent Dept.
(D) None of the above
20. What is the maximum number of instalments allowed for repayment of Cycle Advance taken by a permanent Last Grade Servant?
(A) 60
(B)18
(C) 32
(D) 20
21. What is the maximum amount than can be granted to a Class IV employee as Marriage Advance in connection with his daughters marriage?
(A) Re 50.000
(B) Rs. 25,000
(C) Rs.30,000
(D) None of the above
22. The recovery of 'Onam Advance' will be noted in a Recovery Register to be maintained in the prescribed form. Who is the officer authorised to maintain this Register?
(A) Treasury Officer
(B) Head of Office
(C) Accounts Officer
(D) Drawing Officer
23. An L.D. Clerk in collectorate, Trivandrum was transferred to collectorate, Malappuram from 15.11.2015. Salary upto 15.11.2015 and Advance pay was paid to him at the time of transfer. How the advance pay should be recovered?
(A) Recovery to be made in three monthly instalments from the salary for December 2015 onwards
(B) To be recovered in 5 monthly instalments from the salary of November 2015 onwards
(C) To be recovered in 2 instalments from the salary of December 2015 and January 2016 (D) None of the above
24. What is the rate of interest for the advance for purchase of Mosquito Nets?
(A) 3%
(B) 1% only
(C) 5%
(D) The advance is interest - free
25.............is a Revenue Deposit
(A) Deposits of Jenmikaram Collections
(B) Deposits in connection with Elections
(C) Deposits for Govt. Loans
(D) None of the above
26. An office salary bill for Rs.4,25,000 is to be encashed from the Treasury The officers required for carrying the money from the treasury to the office is :
(A) A Class IV employee Grade I
(B) A Class III employee
(C) A Supervisory Officer and a Class IV employee
(D) A Class III and a Class IV employee
27. A loss of some public money is suspected in a Taluk Office. On a preliminary enquiry by the Tahsildar, the loss is confirmed. What is the action to be taken by the Tahsildar?
(A) The matter should be reported only to the District Collector
(B) The matter should be reported only to the Head of Dept.
(C) A preliminary report should be sent to the Accountant General,and through the Collector to the Head of Dept.
(D) None of the above
28. A portion of a building in a High School was damaged due to lightning. What is the immediate action to be taken by the Headmaster?
(A) Should be reported immediately to the District Educational Officer and to the Director of Public Instruction (through proper channel)
(B) Should be reported to the District Collector"
(C) Should be reported to Accountant General
(D) None of the above
29.Some Govt. land is proposed to be transferred to a Commercial Dept. Who is the officer authorised to fix the value of the land?
(A) Tahsildar
(B) District Collector
(C) The Govt.
(D) Village Officer
30. Who is the Treasurer of Charitable Endowments in the State?
(A) District Collector
(B) Director, Local Fund Audit Dept.
(C) Secretary to Govt. Revenue Dept.
(D) None of the above
31. The list showing "Details of Records ordered to be destroyed", should :
(A) be destroyed after 25 years
(B) be destroyed after 45 years
(C) never be destroyed
(D) be destroyed after 10 years
32. A retired Govt. servant residing at Parassala and drawing pension from Sub-treasury Parassala, died on 1.12.2015. Who is the authority to report his death to the Sub-Treasury Officer, Parassala?
(A) Secretary, Parassala Panchayat
(B) Village Officer, Parassala
(C) The Tahsildar of the locality
(D) None of the above
33. What is the maximum amount that can be granted to All India Service Officers in the State, as advance for purchase of personal computer?
(A) Rs.25,000
(B) Rs.50,000
(C) Rs.45,000
(D) None of the above
34. The Audit of stores and Stock Accounts in an office will be conducted by the Comptroller and Auditor General, in accordance with the provisions in :
(A) Clause 17 of C & A.G's (Duties, powers and conditions of service)Act, 1971
(B) Clause 16 of C & A.G's (DPC) Act, 1971
(C) Clause 19 of C & A.G's (DPC) Act, 1971
(D) None of the above
35. An advertisement is proposed to be published in Newspapers by a Govt.Dept. Who is the authority to approve the rates of Advertisement charges?
(A) Head of Dept.
(B) Head of Office
(C) Secretary to Govt. (Finance Dept.)
(D) Director, Information and Public Relations Dept.
36. Which one of the following officers is not authorised to incur Secret Service Expenditure? (A) Director General of Police
(B) Commissioner for Entrance Examinations
(C) Commissioner of Excise
(D) Controller of Examinations, Kerala Public Service Commission
37. An advance amount will be given to the family of a Govt. servant who dies while in service, in deserving cases. The authority to take a decision for payment of the advance is : (A) Head of Office/Dept.
(B) Administrative Officer
(C) Accounts Officer
(D) None of the above
38. Annual requirements of Stores/Articles required for each office for each financial year, should be prepared in the prescribed form and sent to the competent authority not later than :
(A) The end of
(B) First February of previous financial year
(C) 31 December of previous financial year
(D) None of the above
39. Who is the officer authorised to attest the entries regarding deduction of L.I.C. premium of a non-gazetted officer?
(A) Head of Office
(B) Accounts Officer
(C) Drawing Officer
(D) None of the above
40. Beriz deductions and Tasdic allowances granted to religious institutions/persons are paid by the Village Officers. These allowances due for a financial year should be paid during :
(A) March of that financial year
(B) April of next financial year
(C) April of that financial year
(D) None of the above
41. If L.L.C. premium is to be deducted from the salary of a non-gazetted officer, he should inform his Drawing Officer. Once deduction is started from the salary, it is the duty of ..............to ensure that the premium is deducted from the salary every month.
(A) Drawing Officer
(B) Treasury Officer
(C) Policy Holder
(D) L.I.C. authorities
42. The washing charges of uniforms supplied to Last Grade Servants will be met from:
(A) Permanent Advance
(B) Office Expenses
(C) Contingent Charges
(D) None of the above
43. When does a claim for Travelling Allowance will become due for payment?
(A) After the last date of return journey
(B) Immediately after the close of the month in which journey is performed
(C) On the last working day of the month in which the journey is performed
(D) On the last date of return journey
44. A Govt. servant dies at 5.00 a.m. on 30.11.2015. His eligibility for pay and allowances for the month is for ..................days.
(A) 29
(B) 30
(C) 297, (since death is in the FN.)
(D) None of the above
45 A responsible officer of a Govt. Dept, should inspect all perishable stereo once in:
(A) Every month
(B) Every half year
(C) Four months
(D) Every year
46. For departmentally executed works, separate Muster Rolls should be prepared for :
(A) Each day
(B) Every week
(C) Every fortnight
(D) Every month
47. Who is the authority competent to sanction Discretionary Grants, in addition to the officers in the Revenue Dept.?
(A) Chief Minister
(B) Revenue Minister
(C) Chief Secretary
(D) The Governor
48. A Library received an annual grand from the Govt. on 1.10.2015. 75%of the amount was spent for purchasing books, and 20% for maintenance and purchase of furniture, what is the last date on which, the unspent balance should be surrendered to Govt. ?
(A) 31.12.2015
(B) 30.11.2015
(C) 31.3.2016
(D) 1.10.2016
49. What is the amount of annual contribution payable to the Travancore Devaswom Board by the Govt. as per the provision in the constitution of India?
(A) Rs. One crore
(B) Rs. 46.5 lakhs
(C) Rs. 45.5 lakhs
(D) Rs 51 lakhs
50. Which one of the following is not an interest bearing advance?
(A) Cycle Advance
(B) Marriage Advance
(C) Onam Advance
(D) None of the above
51. Travelling Allowance advance to the family of an officer who die while in service, will be sanctioned by :
(A) Head of Office
(B) Head of Dept.
(C) Controlling Officer
(D) The officer who would have been competent to countersign the T.A. claims, if the officer was alive
52. Which of the following is not a Local Fund?
(A) Library Fund
(B) Provident Fund
(C) District Fund
(D) None of the above
53. In respect of Gazetted Officers, grant of leave, should be communicated in the form of a Notification and published in the Gazette, if:
(A) The officer is a Grade I Officer
(B) The officer is working in Police Dept.
(C) The officer is entrusted with statutory functions
(D) The officer is in Judicial Dept.
54. The rules for destruction of records, stipulates that, Pay Bills of LastGrade Servants should be preserved for not less than ............. years.
(A) 35
(B) 45
(C) 25
(D) None of the above
55. The main Head of Account for recording and classifying receipts and disbursements of money in Govt. account is :
(A) Minor Head
(B) Detailed Head
(C) Major Head
(D) Sub-Head
56. All contracts should be in the form of written agreements expressed to be made by and ................. signed by the competent authority
(A) Chief Secretary to Govt.
(B) Finance Secretary
(C) Finance Minister
(D) The Governor
57. Railway warrants may be used by Police Officers, when travelling by Train for escorting prisoners, if the officer is not above the rank of:
(A) Sub-Inspector Police
(B) Inspector of Police
(C) Assistant Sub-Inspector of Police
(D) Head Constable
58. A Deputy Collector in Revenue Dept, proposes to build a house in his native place in Kanniyakumari District of Tamil Nadu. Who is the authority competent to sanction House Building Advance to him?
(A) District Collector
(B) Secretary to Govt., Revenue Dept.
(C) Head of Dept.
(D) Govt. in the Finance Dept.
59. The form in which initial accounts of a Dept, from which the accounts rendered to the Indian Audit and Accounts Dept., are prescribed, is, with the approval of President of India, prescribed by:
(A) State Govt.
(B) Central Govt.
(C) Accountant General
(D) Comptroller and Auditor General
60. The procedure to be followed for payment of money into the Public Account of the state is regulated by law made by:
(A) Parliament
(B) State Legislature?
(C) Lok Sabha
(D) Governor
61. Monthly accounts relating to transactions that took place in a Treasury,together with supporting schedules, vouchers etc. should be forwarded to the ................ by Treasury Officers.
(A) District Collector
(B) Director of Treasuries
(C) Accountant General
(D) Comptroller and Auditor General
62. A copy of the monthly accounts of each State Govt. will be submitted to the Govt. by:
(A) Accountant General
(B) Director of Treasuries
(C) Finance Dept.
(D) Comptroller and Auditor General
63. The Combined Finance and Revenue Accounts of the Central and State Govts. will be submitted annually by the Comptroller and Auditor General to :
(A) State Govt.
(B) Accountant General
(C) President of India
(D) State Governor
64. Separate Journals and Ledgers for transactions of State Govt. and Central Govt. are maintained by :
(A) State Accountant General
(B)Comptroller & Auditor General
(C) State Govt.
(D) None of the above
65. The proceeds of Taxation will be dealt with under the main division "Revenue", under:
(A) Part 1 Consolidated Fund
(B) Part II Contingency Fund
(C) Part III Public Account
(D) None of the above
66. In the classification of Accounts the last tier of classification is :
(A) Sub-Head
(B) Minor Head
(C) Sub Major Head
(D) Detailed Head
67. The introduction of a new Minor head requires the approval of:
(A) The Governor
(B) Comptroller and Auditor General
(C) Accountant General
(D) Finance Secretary
68. The authority to determine the classification of any class of transactions in Govt. accounts is :
(A) Accountant General
(B) Comptroller and Auditor General
(C) The Governor
(D) Finance Secretary
69. The Travelling Allowance paid to State Govt. Officers appointed as member of a Committee set up by the Central Govt, are governed by
(A) Rules of Central Govt.
(B) Rules of State Govt.
(C) Central or State Rule advantageous to the officer
(D) None of the above
70. Rents recovered on account of a building in charge of the Education Dept. should be treated as receipts of:
(A) Public Works Dept.
(B) Revenue Dept.
(C) Education Dept.
(D) None of the above
71. The amounts written off by Accountant General should be reported to Comptroller and Auditor General by............. every year.
(A) 30h November
(B) 30th April
(C) 31st March
(D) 10 November
72. Expenditure for purchase of a staff car for use in an office, will be included in the detailed Head :
(A) Motor Vehicles
(B) Machinery and equipments
(C) Office Expenses
(D) Travel Expenses
73. Payments of amounts due to one Dept. of Govt. by another Dept. shall ordinarily be made :
(A) In Cash
(B) By Treasury cheque
(C) By book transfer
(D) By Bank draft
74. In the case of officers sent on deputation, the rates of leave salary contribution will be noted in the Service Book by :
(A) Head of Office
(B) Head of Dept.
(C) The Govt.
(D) Audit Officer
75. Contributions towards pension recovered on behalf of a Govt., servant in Foreign service are creditable to :
(A) Govt. under which he was permanently employed before deputation
(B) Govt. under which he will be employed on deputation
(C) Either (A) or (B) as opted by the Govt. servant
(D) None of the above
76. The first stage in the preparation of the Budget starts during the month : of:
(A) April
(B) March
(C) December
(D) July
77. The legal authority for withdrawal of money from the Consolidated Fund of the State is :
(A) Passing of the Budget
(B) Voting of the Demand for Grants
(C) The Appropriation Act
(D) The Appropriation Bill
78. Which is the first tier of classification of transactions in Govt. accounts?
(A) Detailed Head
(B) Sectors
(C) Major Head
(D) Sub-Heads
79. A document which the Govt. presents to the Legislature, asking for a given sum of money for a particular service is called :
(A) Departmental Estimates
(B) Budget Estimates
(C) Demand for Grant
(D) Charged Expenditure
81. When preparing Estimates for plan schemes :
(A) single consolidated estimate comprising both existing/continuing and new schemes should be prepared
(B) Separate estimates should be prepared for new schemes
(C) Separate estimates for schemes started during the previous financial year, current financial year and next financial year should be prepared
(D) None of the above
82. The revised Estimates for the current year will be prepared by adding the actual expenditure for the first .....(1).........months, to the actual expenditure for the last......(2)........months of the previous financial year.
(A) (1) - 6, (2) - 6
(B) (1) -- 4, (2) 8
(C) (1) -3, (2) --- 9
(D) None of the above
83. 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) The total amount should be provided under one Head, subject to re-appropriation
(B) When providing for expenditure under one Head of Account details of provision under other Heads of Accounts should be noted as remarks
(C) Either (A) or (B)
(D) None of the above
84. Provision for Pay and Allowances for the month of March 2010, should be made in the : (A) Budget Estimates for the financial year 2015 - 2016
(B) Revised Estimates for the financial year 2015 - 2016
(C) Budget Estimates for the financial year 2016 - 2017
(D) None of the above
85. At the end of the discussion on the Budget proposal, a reply will be given by :
(A) Finance Minister
(B) Chief Minister
(C) Revenue Minister
(D) Deputy Speaker
86. What is Appropriation Act?
(A) An Act to provide funds only for charged expenditure
(B) An Act to provide funds only for grants made by the Assembly
(C) It is the Appropriation Bill passed by the Assembly and got, the assent of the Governor (D) None of the above
87. What is the procedure to be followed, when a reduction is made by the Assembly in the Demand for Grant in respect of a particular Head of Account?
(A) Proposal for supplementary grant will be considered
(B) The reduction will be distributed by the Finance Dept, among Sub Heads
(C) Some items of proposed expenditure will be postponed to next Financial year
(D) None of the above
88. Which one of the following is not an Agency exercising control of expenditure in a parliamentary system?
(A) Audit
(B) Legislature
(C) Executive
(D) Judiciary
89. Control of expenditure by the Executive is in two ways. They are control exercised by: (A) Head of Office and Head of Dept.
(B) Head of Dept. and Finance Dept.
(C) Finance Dept. and Administrative Dept.
(D) None of the above
90. When expenditure under a Head of Account is being incurred at a pace more rapid than necessary, and it is felt that expenditure may exceed the appropriation, a "warning slip" will be issued by :
(A) Finance Dept.
(B) Accountant General
(C) Controlling officer
(D) The Govt.
91. Control over expenditure is enforced through the Chief Controlling Officer, Subordinate Controlling Officer and the Disbursing Officer, mostly by the :
(A) Administrative Dept.
(B) Finance Dept.
(C) District Collector
(D) None of the above
92. Monthly reports relating to the actual expenditure and the liabilities incurred during and upto the previous month, should be sent to the superior controlling authority by the :
(A) Disbursing Officer
(B) Head of Office
(C) Subordinate Controlling Officer
(D) None of the above
93. Who is the officer responsible to ensure that the total expenditure is kept within the target fixed by the Legislature?
(A) Finance Dept.
(B)Chief Controlling Officer
(C) Head of Dept.
(D) None of the above
94. Monthly returns of expenditure in the prescribed form should be forwarded by the Chief Controlling Officer, to watch the progress of expenditure against appropriation. This returns should be sent to :
(A) Finance Dept.
(B) Accountant General
(C) Administrative Dept. of secretariat
(D) None of the above
95. All Gazetted Officers should forward the details of monthly statement of bills drawn to :
(A) Head of Office
(B) Accountant General
(C) Finance Dept.
(D) Controlling Officer
97. The last payment on a running account made to a contractor in full settlement of the account relating to his contract, when the contract has been completed is :
(A) Centage charges
(B) Full payment
(C) Final payment
(D) None of the above
98. As a general rule, publications should be priced on a costing system and the sale price should be fixed at ...............% above the cost price
(A) 25
(B) 60
(C) 10
(D) 50
99. Stores which are found to have become unserviceable in the ordinary course or by fair wear and tear, may be condemned by :
(A) The authority competent to authorise replacement by purchase
(B) Head of Office
(C) Head of Dept.
(D) None of the above
100. The proper working of Libraries receiving grant-in-aid from Govt. in accordance with the relevant rules, should be ensured by:
(A) Grandhasala Sangham
(B) Education Dept.
(C) The officer disbursing the grant
(D) None of the above
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