EXECUTIVE OFFICER 07_KERALA FINANCIAL CODE

 



EXECUTIVE OFFICERS TEST

PAPER I 

 JANUARY 2019

KFC Vol I & II, KBM and KAC Vol.1


1. Who is competent to sanction hot and cold weather charges which are not of a recurring character?

(A) Head of Department 

(B) Head of Office 

(C) District Collector

(D) Government 


2. The annual budgeting limit for expenditure on refreshments at meetings of committee shall not exceed 

(A) Rs. 1,00,000

(B) Rs. 50,000 

(C) Rs. 40,000

(D) Rs. 25,000 


3. The shifting of existing telephones connection may be sanctioned by

(A) Head of Department 

(B) Head of Office 

(C) Controlling officer

(D) Government 


4. Which one of the following taluk do not have the risk of filarisis? 

(A) Ambalapuzha

(B) Thodupuzha

(C) Karunagappally .

(D) Parur 


5. Certificate showing utilisation 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 


6. Prisoners shall not be sent by mail or express trains except for ......... 

(A) Special reasons

(B) Presenting the Court 

(C) At the time of summoning 

(D) None of the above 


7. Under Article 206 (1) of the constitution............. have the power to make a grant for meeting an unexpected demand upon the resources of the State. 

(A) Legislature

(B) Governor 

(C) Cabinet

(D) Government 


8. Execution of the budget is done by 

(A) Minster

(B) Legislature 

(C) Executive

(D) Accountant General 


9. Control over expenditure is exercised by whom in a Parliamentary system 

(A) Legislature

(B) Executive 

(C) Audit

(D) All of the above



10. 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 


11. A Government servant died at 6.00 AM on 31.10.2017. His eligibility for pay and allowance for the month is for ..............days. 

(A) 30 days

(B) 31 days 

(C) “30(1)/(2)' days

(D) None of these 


12. Who is competent to sanction discretionary grants in addition to the officers of the Revenue Department? 

(A) Revenue Minister

(B) Chief Secretary 

(C) Chief Minister

(D) Governor 


13. How many digits are there in Arabic number code of a major Head?

(A) Five 

(B) Two 

(C) Four 

(D) Three 


14. The legal authority for the withdrawal of money from the consolidated fund of the state is 

(A) Vote on Account

(B) Appropriation Bill 

(C) The Appropriation Act

(D) Voting of the Demands for grants 


15. What make the conclusion of the second stage of the budgetary cycle? 

(A) Passing of budget

(B) Review of budget 

(C) Execution of budget

(D) Analysis of budget 



16. ............means documents presented before the legislature every year by the Finance Minister. 

(A) Balance Sheet

(B) Budget 

(C) Vote of Account

(D) Statement of expenditure 


17. The contingency fund of the State is established by the Legislature under Article......................of the constitution. 

(A) 150 

(B) 212

(C) 202 

(D) 267(2) 


18. 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 and AG

(B) Finance Department 

(C) Parliament

(D) Accountant General 


19. .................means the assignment of funds by the Legislature to meet the specified expenditure. 

(A) Resumption of funds 

(B) Re appropriation 

(C) Appropriation

(D) Allotment


20. ................is purely an executive function.

(A) Review of Budget 

(B) Passing of the Budget

(C) Presentation of the Budget

(D) Preparation of the Budget



 21. Which estimate of expenditure should be accompanied by a self explanatory report? 

(A) Development expenditure 

(B) Plan expenditure 

(C) Capital expenditure

(D) Committed (non plan) 



22. 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 


23. 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) When providing for expenditure under one head of account, details of provision under other head of account should be noted as remarks 

(B) The total amount should be provided under one Head, subject to re appropriation 

(C) Either (1) or (2)

(D) None of the above 


24.............. 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 


25. Amount provided in the Budget estimates for a unit of Appropriation or the part of that amount placed at the disposal of a disbursing officer is called 

(A) Detailed Estimate

(B) Appropriation 

(C) Revised Estimate

(D) Re appropriation 


26. Head of Department in charge of important sources of revenue should keep the.............. department fully informed of the collection of revenue under their control. 

(A) Revenue department. 

(B) Treasury department

(C) Administrative department 

(D) Finance department 


27..............means the documents required in connection with the giving out of a work on contract.

(A) Contract documents

(B) Bank guarantee 

(D) Security deposit 

(C) Security documents


28. A Government servant should not exercise his powers of sanction in expenditure so as to pass an order directly or indirectly to his own advantage ...............where it is laid down. 

(A) Financial principles 

(B) Standard of financial propriety

(C) Expenditure sanction 

(D) Financial sanction 


29. The officer empowered to control operation of Treasury SB A/c i

(A) Accountant General

(B) Director of Treasuries 

(C) Finance Secretary

(D) Director of State Audit Dept 


30. The Accountant General, Central Revenues also maintain a.........for central transactions which are posted from the final accounts of each year. 

(A) Cash Book

(B) Journal and Ledger 

(C) Subsidiary Journal

(D) None of these 


31. The receipt Heads (Capital Account) is the second division shall deal with .................. 

(A) Capital expenditure

(B) Capital gains 

(C) Revenue receipts

(D) Receipts of a Capital nature 


32. Recoveries by one department from another department of the same government is laid down in 

(A) Art. 76 KAC Vol.I

(B) Art. 75 KFC Vol.I 

(C) Art. 75 KAC Vol I

(D) Art. 73 KAC Vol. I 


33. Any amount which the Government finally ordered to be written off as irrecoverable or any such loss should be adjusted in the State Accounts under the head 

(A) 2075 - 00 - 795

(B) 2705 - 00. - 795 

(C) 2074 - 00 - 793

(D) 2073 - 00 - 795 


34. Proforma Accounts are maintained by the departmental authorities in such form as may be agreed upon between C & AG and......... concerned. 

(A) Government

(B) Director of Treasuries 

(C) Head of department 

(D) None of these 


35. The expenditure on Government residential building will be accounted for under the Major Head

(A) 2059 

(B) 2216 

(C) 2053 

(D) 2217


36. All losses or deficiencies in buildings, lands, stores and equipments are not to be recorded as a separate head of account but should 

(A) Loss

(B) Debt 

(C) Written off

(D) None of these


37. The procedure to be followed for payment of money into the public the account of the state is registered by Law made by........

(A) State Legislative

(B) Parliament 

(C) Loksabha

(D) Governor 


38. Contribution towards leave salary and pension contributions recovered in respect of Government servant lent on foreign service 

(A) Government under which he will be employed on deputation 

(B) Government under which he was permanently employed before deputation 

(C) Either (1) or (2) as opted by the Government servant

(D) None of these 


39. Every order sanctioning a grant of land or alienation of land revenue, other than an assignment of land, which is treated as cash payment should be communicated to

(A) Revenue Department 

(B) Finance Department 

(C) Accountant General

(D) None of these 


40. The authorities empowered to enter into contract on behalf of Governor are specified in the..............ഗവർണർക്കുവേണ്ടി കരാറിൽ ഏർപ്പെടാൻ അധികാരമുള്ള അധികാരികൾ ഇതിൽ വ്യക്തമാക്കിയിരിക്കുന്നു 

(A) Agreement

(B) Book of forms 

(C) Book of financial powers 

(D) P.W.D Account Code 


41. All contracts should be in form of written agreements expressed to be made by the ................. and signed by the competent authority. 

(A) Governor

(B) Chief Engineers 

(C) Finance Secretary

(D) Chief Secretary 


42. 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 year

(D) At the close of the financial year 


43. What is the period of limitation in respect of arrears claims of pay and allowances including leave salary? 

(A) Two years

(B) Three years 

(C) Five years

(D) Six years 


44. 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 


45. A register should be maintained in each office in .........for recording the objections communicated by the Accountant General.

(A) Form 2 

(B) Form 3.

(C) Form 4 

(D) Form 5.


46. The first replies to inspection reports should be sent............from the date of receipt of the inspection report. 

(A) Within 4 weeks

(B) Within a fortnight 

(C) Within 3 weeks

(D) Within a Month 


47. T.A Bills for which counter signature is not required 

(A) Deputy collector

(B) Deputy secretary 

(C) Joint secretary

(D) Administrative assistant


 48. Who authorise 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 


49. No one above the rank of ............ may use railway warrants when travelling on duty on transfer or for escorting prisoners. 

A:-Civil Police Officer

B:-Sub Inspector of Police 

C:-Senior Civil Police Officer 

D:-Inspector of Police 


50. Which of the following allowances have been declared by the State Government to be exempt from attachment by order of court? 

(A) All kinds of the travelling allowance 

(B) All kinds of conveyance 

(C) All house rent allowance

(D) All of the above 


51. Permanent advance of a Head of Department has to be sanctioned by

(A) Accountant General

(B) Finance Department 

(C) Government

(D) Director of Treasuries 


52. In cases where temporary advances not utilised fully but adjustment bill is submitted on time, interest @..........per annum will be charged on the unutilised portion of the advance from the date of drawl to the date of refund of advance.

(A) 18% 

(B) 15% 

(C) 12% 

(D) 24% 


53. Advance from the permanent advance, such as advances to .............. for Railway and Bus fare for journeys on duty should be entered at once in the contingent register. 

(A) Non Gazetted Officer 

(B) Last grade servants 

(C) Gazetted officer

(D) Head of office 


54. Government will pay.............. interest of any deposit held by them in the form of cash. 

(A) 6% 

(B) 8%

(C) No 

(D) None of these


55. When a Government Servant is to be transferred to foreign service under a private employer, the Government may require the employer to deposit before the transfer is sanctioned, security equivalent to ................. pay of the Government servant in foreign service. 

(A) One Month

(B) 2 Months 

(C) 6 Months

(D) 3 Months 


56. 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


57.................is responsible for seeing that no work is done by his department for another Government without obtaining a definite ruling from the Government as to whether charge should be made for it or not. 


(A) Head of office

(B) Head of department 

(C) District collector

(D) None of these 


58. ............. has been appointed as the Treasurer of Charitable Endowments for the state. 

(A) Director of Treasuries 

(B) Examiner of Local fund 

(C) Board of Revenue

(D) None of these 


59. List the records which should on no account be destroyed

(A) Lapsed list of Judicial Depots 

(B) Orders and sanctions of a permanent character until revised 

(C) Cash book and classified ledger, stock register of Furniture

(D) All of the above 


60. Contingent bills should be preserved for not less than .......... 

(A) 2 Complete years

(B) 3 Complete years 

(C) 4 Complete years

(D) 5 Complete years 


61. In all offices a register of valuable' documents in Form given in Art............. KFC shall be maintained.

(A) 305 

(B) 228 

(C) 160 

(D) 333 


62. Protection of Religious Edifices are described in the article......... KFC

(A) 195 

(B) 193 

(C) 196 

(D) 198 


63. The maximum number of instalments of repayment of motor car advance is

(A) 144 

(B) 108 

(C) 120 

(D) 60 


64. The term stores does not include. 

(A) Charcoal

(B) Dietary products 

(C) Fuel

(D) All of these


65. It is duty of each purchasing officer to see that funds are available for meeting the expenditure in respect of purchase of stores and........ is secured before proceeding to make purchase.

(A) Administrative sanction

(B) Financial sanction 

(D) Technical sanction 

(C) Purchase sanction 


66. ...................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


67. ............... 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 


68. Rate contract may be settled by.......... 

(A) Head of department

(B) Stores purchase department of department 

(C) Accountant general

(D) Finance department 


69. Payment to firms abroad is arranged by ................ through the State Bank of India. 

(A) Accountant General 

(B) Store Purchase Department 

(C) Finance Department

(D) Head of Departments 


70. A responsible officer of the Department should inspect all perishable stores................. 

(A) Once in 3 months

(B) Once in a month 

(C) Once in each half year 

(D) Once in a year 


71. .................. is intended to detect errors and prevent fraudulent entries.

(A) Check measurement 

(B) Cross checking 

(C) Measurement

(D)None of these 


72. A sum of ................. is payable annually to Her Highness the Senior Maharani of Travancore from the date of termination of the Regency. 

(A) Rs. 1,00,000

(B) Rs. 75,000 

(C) Rs. 1,25,000

(D) Rs. 1,50,000 


73. ................. shall be competent to order the re registration of the Malikhana in the name of the Senior Member in the death of the previous holder. 

(A) Sub Registrar

(B) Revenue Divisional Officer

(C) District Treasury Officer 

(D) District Collector


 74. Everybody/Authority receiving grant in aid and/or loan of ......lakhs 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

(B) 15 

(C) 20 

(D) 25 


75. ........... of the grants received by the library from Government each year should be utilised for the purchase of new books for the library. 

(A) 75%

(B) 40% 

(C) 50% 

(D) 25% 


76. Grants to recognised private, technical and industrial institutions are sanctioned by the..................

(A) Government 

(B) Director of Industries and Commerce 

(C) Director of Technical Education

(D) None of these 


77. Grant in aid to co-operative supervising unions, The co-operative tutions and other co-operative societies are sanctioned by.......................... 

(A) Joint Registrar of Co-operative Societies 

(B) Director of Co-operative Audit 

(C) Registrar of Co-operative Societies

(D) Co-operative Secretary 


78. Interest free advance of comparatively small magnificent recoverable or less than .................. Instalments. 

(A) 30 

(B) 40

(C) 12

(D) 60 


79. Advance for the removal of encroachments included in

(A) Civil Advance

(B) Other Advance

(C) Revenue Advance 

(D) Special Advance 


80. A Demand collection and balance statement for the whole year in the prescribed form shall also be appended to the.......... 

(A) Budget estimates

(B) Administration Report 

(C) Audit Report

(D) None of these 


81. Devaswom Fund included in 

(A) Security Deposits

(B) Personal Deposits 

(C) Criminal Court Deposits. 

(D) Civil Court Deposit 


82. Sales proceeds of intestate property included in 

(A) Security deposit

(B) Civil courts deposit 

(C) Personal deposit

(D) Criminal courts deposit 


83. 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


84. In estimating the Cost during the year, the..............should carefully consider when the scheme is likely to be introduced. 

(A) Head of Department 

(B) Head of Office 

(C) Estimating Officer

(D) Government 


85. No Part II scheme will be considered for inclusion in the next year budget, unless it is received by the Finance Department before .............. every year. 

(A) 31st October

(B) 15th October 

(C) 1st of November

(D) 15th November


 86. ...................shall have the right to reply at the end of discussion. 

(A) Finance Minister

(B) Chief Minister 

(C) Speaker

(D) None of these 


87. Who is the officer authorised 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 office who makes the payment 



88. The communication of the reason for rejection of a tender to the tenderer is 

(A) Allowed only with the permission of Government 

(B) Not allowed

(C) Done by the purchasing officer 

(D) None of these 


89. What is the rate of interest for the advance of Mosquito Nets? ; 

(A) 2% 

(B) 1% 

(C) 4%

(D) Interest free 


90. Who is to watch closely the progress of realisation of revenue under his control and review the recoveries made against the demand 

(A) Head of office

(B) Head of department 

(C) Every departmental controlling officer

(D) Administrative department 


91. Original record of actual measurement of a work is 

(A) Sanctioned estimate

(B) Bills of contractors of works 

(C) Work Diary

(D) Measurement book 


92. In what types of cases of deposits the function is merely that of a Banker 

(A) Personal Deposits

(B) Deposits of Local Funds 

(C) Revenue Deposits

(D) Criminal Court Deposits 


93. Articles of Government shall be sold on credit sales 

(A) up to Rs. 5,000

(B) up to Rs. 1,000 

(C) up to Rs. 500

(D) No credit sales


94. On receipt of a book of forms in connection with railway warrant,........ is responsible for examining it and satisfying himself that is perfect in all respects. 

(A) Senior superintendent

(B) Superintendent of police 

(C) Sub inspector/Officer in charge 

(D) Station master 


95. 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


 96. Whose sanction is required for the construction or purchase of boats ..................

(A) Government

(B) Chief Engineer (Mechanical) 

(C) Director of Ports

(D) District Collector 


97. Belts may be renewed once in ...............years in the case of peons. 

(A) 3 

(B) 4

(C) 2 

(D) 5


98. Who has the power to sanction purchase of clocks of the value of and under Rs. 200/-

(A) Head of office

(B) Head of department 

(C) Government

(D) None of these 


99. Burial charges of dead bodies produced in the hospitals by the police for the post mortem for medico legal purposes shall be met by 

(A) Health Service Department 

(B) Police Department 

(C) Revenue Department

(D) None of these 


100.Who is authorised to incur annual expenditure on account of sanitation? 

(A) Government

(B) Director Health Services 

(C) District Collector 

(D) District Medical Officer (Health)




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