KFC ONLINE TEST : No. 3

KFCCHAPTERWISETEST-PAPER-003

ONLINE TEST

CHAPTER III-EXPENDITURE GENERAL PRINCIPLES AND RULES

 

1. According to the general principles of expenditure, how many conditions are there for incurring expenditure from public funds
   1.   One
   2.   Two
   3.   Three
   4.   Four
2. No Government servant may incur any item of expenditure from public funds unless :
   1.   The expenditure must have been sanctioned by competent authority
   2.   Sufficient funds must have been provided for the expenditure
   3.   (A) & (B) both
   4.   None of the above
3. Which of the following is not coming under general principles of expenditure ?
   1.   Sanction from appropriate authority
   2.   Sufficiency of fund
   3.   Fulfillment of objectives
   4.   None of the above
4. In which articles in KFC describes about the procedure for incurring expenditure from public funds:
   1.   Art. 40-44
   2.   Art. 44-48
   3.   Art. 48-52
   4.   Art. 52-56
5. Which of the following is not coming under general principles of expenditure ?
   1.   Sanction from appropriate authority
   2.   Sufficiency of fund
   3.   Fulfillment of objectives
   4.   None of the above
6. Which is the Article in Kerala Financial Code on Standards of Financial Propriety ?
   1.   Art. 41
   2.   Art.40(a)
   3.   Art. 40(b)
   4.   Art. 45
7. The expenditure should not be prima facie more than the occasion demands is one of the
   1.   Standards of financial propriety
   2.   General Principles
   3.   Financial Principles
   4.   General Conditions
8. What are treated as standards of financial propriety?
   1.   Expenditure should not be made more than the occasion demands
   2.   Government servant should not exercise his powers of sanctioning expenditure to his own advantage
   3.   Public moneys should not be utilised for the benefit of a particular person or section of the community
   4.   All the three above
9. The principles which are known as the standards of financial property include:
   1.   The expenditure should not be more than the occasion demands
   2.   Public moneys should not be used for the benefit of a particular person
   3.   Both (A) and (B)
   4.   None of the above
10. Inevitable payments should not be postponed even for the purpose of avoiding an excess over a grant or appropriation :
    1.   General principles of expenditure
    2.   Standards of financial propriety
    3.   Important financial principles
    4.   None of the above
11. All appropriations lapse at the close of the ..............
    1.   Financial year
    2.   Calendar year
    3.   Half year
    4.   None of the above
12. As per important financial principle when any authority accords 10 sanction for expenditure of a definite amount the amount should be expressed :
    
    1.   Red ink
    2.   Both in words and figures
    3.   In English Language
    4.   Both in English and Malayalam
13. It is the duty of every Government servant :
    1.   to observe complete integrity in financial matters
    2.   to be constantly watchful to see that the best possible value is obtained for all public funds spent by him or under his control.
    3.   to guard scrupulously against every kind of wasteful expenditure from public funds
    4.   All the above
14. All appropriations lapse at the close of the ..........................................
    1.   Financial year
    2.   Calendar year
    3.   Half year
    4.   None of the above
15. As per important financial principle when any authority accords10 sanction for expenditure of a definite amount the amount should be expressed :
    1.   Red ink
    2.   Both in words and figures
    3.   In English Language
    4.   Both in English and Malayalam
16. Whose responsibility is to submit proposals for supplementary appropriation?
    1.   Head of Office
    2.   Administrative Department
    3.   Chief Controlling Officer
    4.   Finance Department
17. An authority subordinate to Government may sanction expenditure or advances from public money in those cases only in which it is authorized to do so by:
    1.   The provisions of any legislative enactment in force or rules made there under
    2.   An order of Government delegating to it powers to incur expenditure of a specified kind
    3.   The rules in financial or any other code or manual issued by or with the approval of Government
    4.   Anyone of the conditions specified at A, B, or C above
18. The authority which accord sanction of expenditure should communicate a copy of each order to the:
    1.   Finance Department
    2.   Director of Treasuries
    3.   Revenue Department
    4.   Accountant General
19. What is the most important thing to be observed while communicating financial sanctions or orders to audit?
    1.   There should not be any delay in communicating the orders
    2.   It should be neatly typed
    3.   It should be signed in ink by the sanctioning authority /officers authorized for the purpose
    4.   Sufficient number of copies should be sent
20. Every order sanctioning a grant of Land which is treated as a cash, payment should be communicated to the :
    1.   Governor
    2.   Finance dept.
    3.   Accountant general
    4.   Minister concerned
21. From which date statutory rules made by Government which are not required by law to be published take effect?
    1.   From the date of the order conveying the sanction
    2.   From the date of order of issue
    3.   From the date of approval by the competent authority
    4.   From the date on which it is received by the affected party
22. A sanction for the purchase of new furniture to an office will lapse if the expenditure is not incurred :
    1.   During a period of twelve months from the date of issue ofthe sanction
    2.   Within one month from the date of sanction
    3.   Within three months from the date of sanction
    4.   Before the close of the calendar year
23. When there is a specific provision in a sanction that the expenditure should be met from the budget provision of a specified financial year and it will lapse.
    1.   12 months from the date of sanction
    2.   at the end of the next financial year
    3.   at the close of that financial year
    4.   none of the above
24. The provision which laid down the general principles of contract made on behalf of Government is:
    1.   Article 50
    2.   Article 51
    3.   Article 52
    4.   Article 54
25. All contracts should be in the form of written agreements and are made by............and signed by the competent authority.
    
    1.   The Governor
    2.   The Chief Secretary
    3.   Chief Minister
    4.   Secretary
26. The authorities empowered to enter into contract on behalf of Governors are specified in the..................................
    
    1.   Agreement
    2.   Book of forms
    3.   Book of financial powers
    4.   PWD Account Code
27. All contracts containing unusual conditions or involving any uncertain or indefinite liability should only be made after obtaining special sanction from:
    1.   The Head of the Department
    2.   The Accountant General
    3.   The Government
    4.   The Law Department of Government
28. When a contractor is entrusted with any Government property in connection with his contract, what is the safeguard to be taken against its damage?
    1.   A written undertaking obtained to safeguard it
    2.   An additional security deposit obtained against any loss
    3.   Department may require the contractor to deploy a staff to protect it
    4.   A provision should be inserted in the contract, to safeguard it against loss or damage to the property entrusted.
29. As a general rule, a claim against the Government, not preferred within ..........years of its becoming due should be paid only after the sanction from the Head of Department.
    1.   2 years
    2.   1 year
    3.   5 years
    4.   3 years
30. In medical reimbursement claims, which certificate to be attached from a medical attendant:
    1.   Medical certificate
    2.   Fitness certificate
    3.   Essentiality certificate
    4.   None of the above
31. If a Government servant, who obtained T.A. advance has not preferred the T.A. bill within a period of three months of journey, then how to deal with the advance ?
    
    1.   He will be directed to remit back the advance
    2.   The advance amount will be adjusted when the bill present
    3.   He will be directed to handover the advance to another government servant
    4.   The advance amount shall be recovered in lump from the next pay bill of the officer concerned
32. Travelling allowance drawn in advance shall be settled in:
    1.   One month
    2.   2 months
    3.   Three months
    4.   none
33. The right of a Govt. servant serving on Govt. Committees to T.A. shall be forfeited if the claim for it is not preferred to the Drawing and Disbursing Officer/Controlling Officer .............(year)s from the date on which it fell due :
    1.   2 years
    2.   3 years
    3.   5years
    4.   1 year
34. In cases where tour advance is not utilised fully but the adjustment bill is submitted in time, interest will be charged on the unutilised portion of the advance
    1.   At the rate of 9% p.a. from the date of draw to the date of Refund
    2.   At the rate of 18 % p.a from the date of draw to the date of refund.
    3.   At the rate of 9% p.a from the date of draw to the date of tour conducted
    4.   At the rate of 12.5 %p.a from the date of draw to the date of tour conducted
35. In all cases where pay is refixed on account of general pay revision, a pay fixation statement should be sent to whom for verification:
    
    1.   Secretary to the Department
    2.   Head of Department
    3.   Accountant General
    4.   Finance Department
36. Under payment is explained as:
    1.   Payment made to an officer which is not due
    2.   Payment made to an officer higher than which is due.
    3.   Payment made to an officer where there was no sufficient allotment
    4.   Payment made to an officer at a rate lower than actually Payable
37. What is the term used for the payment made to an officer at a rate lower than what is actually payable?
    1.   Lower payment
    2.   Short payment
    3.   Under payment
    4.   Limited payment
38. Payment of time barred claims can be made :
    1.   With special sanction of Government
    2.   With the approval of Accountant General
    3.   Both (A) and (B)
    4.   No payment can be effected
39. Whose sanction is necessary for payment of claims like pay and allowances, TA, which are barred by limitation of time ?
    1.   Government
    2.   Head of Department
    3.   Accountant General
    4.   None of the above
40. Service Book of the employee should accompany the proposals for sanction of:
    1.   P.F. Advance
    2.   Time barred arrears of establishment claims
    3.   Tour Advance
    4.   Visit to a foreign country
41. Payment of any arrear claim to a non-gazetted employee which is time-barred by limitation of time but admitted with the special sanction of Government should be noted in the service book of the incumbent immediately on :
    1.   getting the sanction of Government
    2.   signing the bill by the Drawing and Disbursing Officer
    3.   presentation of the bill at the Treasury
    4.   encashment of the claim
42. The period of limitation of claims for supplies made or service rendered to Govt. has been expired. Government has sanctioned the balance portion on request. What is the ground as which the Govt. ordered the payment of the time barred claim?
    1.   Strict application of the rule would cause undue hardships to the parties
    2.   The parties had a good track record
    3.   The parties had suffered a huge loss in business with the Govt.
    4.   Otherwise the parties might approach the court of law, which will cause an unpleasant situation to Government
43. Period of limitation of arrear claims against Government in respect of T.A. is................year (s) from the due date of claim:
    1.   10 years
    2.   2 years
    3.   1 year
    4.   5 years
44. Claims for supplies of certain articles made to a Government office become “Time barred”, if it remains unpaid from the date of it fell due:
    1.   6 years
    2.   1 financial year
    3.   3 years
    4.   5 years
45. Period of limitations of arrear claims of pay is......years from the date when the claim fell due:
    1.   3
    2.   5
    3.   1
    4.   2
46. The period of limitation in respect of arrear claims of pension is :
    1.   Four years from the date, the claim fell due for payment
    2.   Six years from the date, the claim fell due for payment
    3.   Ten years from the date, the claim fell due for payment
    4.   Twelve years from the date, the claim fell due for payment.
47. The period of limitation in respect of the arrears of pay and allowances including leave salary claims against Government is :
    1.   Three years from the date, the claim fell due for payment
    2.   Five years from the date, the claim fell due for payment
    3.   Six years from the date, the claim fell due for payment
    4.   Two years from the date, the claim fell due for payment
48. What is the maximum period fixed for claiming Statutory Grants ?
    1.   Two years
    2.   Three years
    3.   One year
    4.   Five years
49. Arrear claims including those relating to Statutory Grants will be sanctioned by Government when the claim is preferred within:
    1.   Three years subsequent to the year in which the payment was due
    2.   Three years subsequent to the month in which the payment was due
    3.   Five years subsequent to the year in which the payment was due
    4.   Five years subsequent to the month in which the payment was due
50. Who will be held responsible for an irregular/excess payment which remains unrecovered even though it was drawn from the treasury on presenting a bill?
    1.   The Drawing Officer
    2.   The person who disbursed the cash in the office
    3.   The Drawing Officer and the Controlling Officer
    4.   Both the Drawing Officer and the Treasury Officer
51. Who is authorised to audit all expenditures of the Government?
    1.   Finance Department
    2.   Accountant General
    3.   Treasury Officer
    4.   Head of Department concerned
52. The slip issued by the Accountant General, to the drawing officer when it finds an expenditure is irregular.
    1.   Warning slip
    2.   Objection slip
    3.   Overdue slip
    4.   Non payment slip
53. In which circumstances, the recovery from an officer should be made at the rate exceeding 1/3 of his pay ?
    1.   When the amount of advance not utilised for the purpose for which it was sanctioned and failed to refund the amount.
    2.   When the officer has no required length of service
    3.   When the officer is under suspension
    4.   When the officer is promoted to a gazetted post
54. Recoveries from Government servant should not ordinarily be made at a rate exceeding...... ...... except in certain specified circumstances :
    1.   1/3 rd of his pay
    2.   1/4th of his pay
    3.   2/3rd of his pay
    4.   1/2 of his pay
55. Objection slips received from the Accountant General should be replied within ..........from the date of receipt of the objection.
    1.   One month
    2.   Two months
    3.   10 days
    4.   A fortnight
56. Audit objection register is maintained by:
    1.   All offices
    2.   Head Quarters
    3.   Accountant General
    4.   All of the above
57. When an objection slip or letter is received from the Accountant General, it should be registered
    1.   As a periodical in the Periodical Register
    2.   As a new case in the Personal Register
    3.   As a new case in the Audit Objection Register
    4.   As a new case in the Personal Register and in the Audit Objection Register as well
58. How many Audit Objection Registers are to be maintained in an office to watch the clearance of Audit Objections ?
    1.   2
    2.   3
    3.   1
    4.   4
59. The Audit Objection Register should be reviewed by the Head of Office:
    1.   Weekly
    2.   Monthly
    3.   Fortnightly
    4.   Daily
60. The first replies to Inspection Report of Accountant General should be sent within ...............from the date of receipt of the Inspection Report
    1.   One week
    2.   Two weeks
    3.   Four weeks
    4.   Three weeks
61. To note the details of the pending Inspection Reports and Paras a register should be maintained in every office
    1.   In Form 4A
    2.   In form 4B
    3.   In Form 4C
    4.   In Form 5
62. The maximum period by which a Government employee can submit representation or protest against recovery ordered by Accountant General is :
    1.   One month after receipt of the notice of recovery
    2.   Two months after receipt of the notice
    3.   Three months after receipt of the notice
    4.   Six months after receipt of the notice
63. Each Head of Office should maintain a Register in ............ .for all special advances drawn by him
    1.   Form 5
    2.   Form 4
    3.   Form 9
    4.   Form 21
64. General principles of expenditure are defined in Art..... ............. KFC.
    1.   69
    2.   40
    3.   89
    4.   49
65. Important Financial Principles connected with expenditure are explained in Art of …………………………………...Kerala Financial Code:
    1.   Art.40(c)
    2.   Art. 127(a)
    3.   Art. 149(1)
    4.   Art.88
66. Communication of sanction to Accountant General is explained in Art……...KFC
    1.   Art 138
    2.   Art 244
    3.   Art 32
    4.   Art 45
67. Sanction will lapse in accordance with :
    1.   Art. 57, KFC Vol. 1
    2.   Art. 50, KFC Vol. 1
    3.   Art. 97 KFC, Vol. 1
    4.   Art. 92, KFC Vol. 1
68. Period of limitations in the case of arrears of pay, pension and gratuity fixed in:
    1.   Art. 59(b) KFC Vol. 1
    2.   Art. 56(b) KFC Vol. 1
    3.   Art. 45(b) KFC Vol. 1
    4.   Art. 65(b) KFC Vol. 1
69. The term 'overcharges' is defined in Art……………….KFC
    1.   Art 70
    2.   Art 40
    3.   Art 60
    4.   Art 39
70. Audit objection Register is maintained in a Govt. office as per Article…..of Kerala Financial Code Vol-I.
    1.   312
    2.   110
    3.   63
    4.   219