KFC QUESTIONS 04

KERALA FINANCIAL CODE Vol. 1
PREVIOUS YEARS QUESTIONS 04

69 ചോദ്യങ്ങള്‍ ഈ പരീക്ഷയില്‍ കെ.എഫ്.സി. 1 ല്‍ നിന്നും ചോദിച്ചിട്ടുണ്ട്.




1:-Transactions of the following two departments are done through the  cheque system. Which are they? 

A:-Agriculture and Education department 

B:-Public works and Forest department 

C:-Motor Vehicles and Registration department 

D:-Animal Husbandry and Health Services department 

Correct Answer:- Option-B 


2:-Earnest money deposits made by intending tenderers are credited to 

A:-Personal deposit 

B:-Revenue deposit 

C:-Civil Court deposit 

D:-Security deposit 

Correct Answer:- Option-D 


3:-As soon as a Government servant is admitted to the Provident Fund,  account number allotted to him should be noted on the

A:-Second page of the Service Book 

B:-Register of recoveries 

C:-Right hand top of the first page of the Service Book with rubber stamp or red ink

D:-PF deduction book of the Government servant concerned 

Correct Answer:- Option-C 


4:-How the double claim of refund of revenue is guarded against? 

A:-By keeping a copy of the refund order 

B:-By keeping a copy of the refund order in the stock file 

C:-By obtaining a declaration from the party stating that the claim was not preferred  earlier 

D:-By noting the particulars of refund against the original entry of the receipt in the  departmental accounts 

Correct Answer:- Option-D 


5:-75% of the grants received by a library should be utilised by

A:-Payment of electricity and water charges 

B:-Purchase of books 

C:-Maintenance of the library building 

D:-Purchase of furniture 

Correct Answer:- Option-B 


6:-Among the following officers whose travelling bills require counter  signature? 

A:-Additional Secretary to Government 

B:-District Collector 

C:-Deputy Chief Engineer, PWD

D:-Vice-Chairman, State Planning Board 

Correct Answer:- Option-C 


7:-The first step to be taken by an officer who has to purchase stores for  his office 

A:-To call for a tender 

B:-To prepare an annual intend 

C:-To get administrative sanction 

D:-To assess best time for purchase 

Correct Answer:- Option-B 


8:-The first reply to the inspection reports of the Accountant General  should be sent 

A:-Within two months from the date of the receipt of the inspection report

B:-Within four weeks of the date of receipt of the inspection report C:-Within two weeks from the date of receipt of the inspection report

D:-Within three months from the date of receipt of the inspection report

Correct Answer:- Option-B 


9:-Invitation of tender by pubic advertisement is called for in the case of

A:-Single tender 

B:-Limited tender 

C:-Open tender 

D:-Purchase by quotation 

Correct Answer:- Option-C 


10:-Ceremonial part of the functions connected with the inauguration of  important works such as the laying of foundation stones of public buildings, the opening of canals etc. should be arranged by 

A:-The Government 

B:-The Chief Engineer under whom the work was carried out 

C:-The firms of the contractors which carried out the work 

D:-Local enthusiasts 

Correct Answer:- Option-D 


11:-Wages of labourers included in the Muster Roll will be forfeited if remained unclaimed 

A:-Within three months 

B:-Within two months 

C:-Within six months 

D:-Within one year 

Correct Answer:- Option-A 


12:-The maximum amount of House Building Advance payable to Government servants whose application is received on or after 01.04.2016 is 

A:-Fifteen lakhs 

B:-Twenty lakhs 

C:-Twenty five lakhs 

D:-Twelve lakhs 

Correct Answer:- Option-B 


13:-If disciplinary proceedings are being continued against an officer under  the service rules on the date of retirement, the officer is  entitled to be paid 

A:-Full pension an DCRG 

B:-Provisional pension withholding entire DCRG 

C:-50% of pension and 75% of the DCRG 

D:-Not entitled to pension and DCRG till the disciplinary proceedings are finalised Correct Answer:- Option-B 


14:-What is the important point to be borne in mind when settling a running  contract for the supply of dietary articles? 

A:-Tenders with earnest money should be invited irrespective of the amount involved 

B:-Tenders need not be invited 

C:-Earnest money need not be insisted on 

D:-Running contracts will have to be settled by the Store Purchase Department Correct Answer:- Option-A 


15:-Who is the competent authority for sanctioning ex-gratia payment to  Government servants sustaining injuries while on duty? 

A:-Head of Departments under whom the employee is working 

B:-Finance Minister 

C:-Government in the administrative department concerned 

D:-Director of Health Services 

Correct Answer:- Option-C 


16:-To which detailed head, the expenditure on purchase and maintenance  of staff cars have to be debited? 

A:-Office expenses 

B:-Other charges 

C:-Motor vehicles 

D:-Maintenance 

Correct Answer:- Option-A 


17:-Which authority is empowered to exempt any firms of repute and  standing from furnishing earnest money deposit? 

A:-Government or authority authorised by Government 

B:-Store Purchase Department 

C:-Heads of major departments 

D:-Finance department 

Correct Answer:- Option-A 


18:-If there is any change of the incumbent or the amount of advance sanctioned, on which date every Government servant who holds a  permanent advance should forward an acknowledgment to the Accountant General

A:-5th January 

B:-15th April 

C:-10th April 

D:-12th May 

Correct Answer:- Option-B 


19:-The power to re-appropriate between minor heads within a grant is  exclusively that of the :

A:-Finance department 

B:-Head of department 

C:-Chief Controlling officer 

D:-Administrative department concerned 

Correct Answer:- Option-A 


21:-In which document of the budget is a statement showing the particulars  of Government properties or assets proposed to be  transferred free of cost or sold at concessional rates to outside bodies, institutions or  parties, included? 

A:-Demand for grants 

B:-Annual Financial Statement 

C:-Detailed budget estimates of revenue 

D:-Explanatory memorandum on the budget 

Correct Answer:- Option-D 


22:-Of the following items of expenditure, which is not chargeable on the  Consolidated Fund of the State? 

A:-The expenses of the State Public Service Commission including salaries and  allowances, and pension to the staff of the Commission 

B:-The salaries and allowances payable to the Director to the Agriculture C:-Debt charges for which the State is liable including interest 

D:-Any sum required to satisfy any judgment, decree or award of any Court or Arbitral Tribunal 

Correct Answer:- Option-B 


23:-Rate of interest chargeable for marriage advances to eligible categories  is 

A:-6 percent 

B:-7.5 percent 

C:-8 percent 

D:-6.5 percent 

Correct Answer:- Option-A 


24:-Who is responsible for which monthly reports showing the progress of  reconciliation work to Finance department 

A:-Chief controlling officers 

B:-All heads of officers 

C:-Disbursing officer 

D:-The Accountant General 

Correct Answer:- Option-A


25:-Who is to watch the levy and collection of pension and leave salary  contribution of officers lent to foreign service? 

A:-The Director of State Audit Department 

B:-The Accountant General 

C:-Head of Department under whom the Officer belongs to 

D:-Director of Treasuries 

Correct Answer:- Option-B 


26:-The cost of tender forms can be accepted in the form of

A:-A Bank Draft 

B:-Cash or money order only 

C:-Cash only 

D:-Bank cheques 

Correct Answer:- Option-B 


27:-In the case of an office complex building in a Municipal area which is  occupied by several departments including revenue  departments, municipal taxes levied are to be paid by 

A:-Public Works Department 

B:-The department which occupiers the major portion of the building 

C:-Each department according to the proportion of the area occupied 

D:-Revenue department 

Correct Answer:- Option-D 


28:-Of the following records of Government which one is to be retained  permanently 

A:-Registrar of Recoveries 

B:-Security registers 

C:-Detailed Budget Estimates of an office 

D:-Cash book, stock register of furniture etc. 

Correct Answer:- Option-D


29:-Part-time contingent employees for sweeping or cleaning work shall be  paid pay and allowances at the rates fixed by the Government on the basis of the 

A:-Age of the employee 

B:-Length of service of the employee 

C:-Duration of the work 

D:-Area to be swept or cleaned

Correct Answer:- Option-D 


30:-Which estimate of the current year is considered as the best guide for  framing the next year’s estimate? 

A:-Estimate of revenue 

B:-Departmental estimate 

C:-Revised estimate 

D:-Estimates of non-recurring grants 

Correct Answer:- Option-C 


31:-Which among the following deposits does not belong to the civil court  deposits? 

A:-Sale proceeds of unclaimed perishable property 

B:-Sale proceeds of interstate property

C:-Sums received in satisfaction of decrees 

D:-Fees for printing copies of judgments pending payment to the printers

Correct Answer:- Option-A 


32:-A demand for grant before the Legislative Assembly can be made only  on the recommendations of the 

A:-Speaker 

B:-Finance Minister 

C:-Chief Minister 

D:-Governor 

Correct Answer:- Option-D 


33:-Of the following advances paid to Government servants which one is  interest free 

A:-cycle advance 

B:-mosquito net advance 

C:-marriage advance 

D:-house building advance 

Correct Answer:- Option-B 


34:-If a contractor agrees to execute a work at specified rates and the sum is  to receive depending on the quantities and kind of work done or materials supplied the contract is known as 

A:-Schedule contract 

B:-Piece work agreement 

C:-Lump sum contract 

D:-Percentage rate contract 

Correct Answer:- Option-A 


35:-Products manufactured by State Government undertakings will be purchased without tender for the first 

A:-3 years after they have gone into production 

B:-5 years after they have gone into production 

C:-2 years after they have gone into production 

D:-4 years after they have gone into production 

Correct Answer:- Option-B 


36:-When a person is appointed substantively to a post over and above its  sanctioned strength it is termed as 

A:-Temporary 

B:-Supernumerary 

C:-Substantive 

D:-Officiating 

Correct Answer:- Option-B 


37:-Details of documents such as deeds, agreements in a Government Office is entered in 

A:-register of valuables 

B:-register of securities 

C:-register of deeds 

D:-register of personal deposits 

Correct Answer:- Option-A


38:-Advance for removal of encroachments is drawn by 

A:-Revenue Divisional Office 

B:-Village Officer 

C:-Deputy Collector Land Acquisition 

D:-Tahsildhar 

Correct Answer:- Option-D 


39:-In the Government of India, who concludes every year rate and or run ning contracts for a number of articles 

A:-Central purchase organisation 

B:-The Director General of supplies and disposals 

C:-Ministry of small and medium industries 

D:-Ministry of commerce

Correct Answer:- Option-B 


40:-The power to sanction advance for purchase of motor conveyance to  Government servants vests with 

A:-Head of the department concerned 

B:-Administrative department of the secretariat concerned 

C:-Government in the finance department 

D:-General Administration Department 

Correct Answer:- Option-C 


41:-The advance pay on transfer granted to a Government employee should  be recovered in 

A:-4 equal monthly instalments 

B:-3 equal monthly instalments 

C:-2 equal monthly instalments 

D:-5 equal monthly instalments 

Correct Answer:- Option-B 


42:-The audit if accounts of the Kerala Grandhasala Sangham is done by  the 

A:-Accountant General (Audit) 

B:-Director State Audit Department 

C:-State Librarian 

D:-Chartered Accountant 

Correct Answer:- Option-B 


43:-Capital Expenditure is usually met from 

A:-Borrowed funds 

B:-Revenue receipts

C:-Small savings 

D:-Deposits bearing interests 

Correct Answer:- Option-A 


44:-A deposit credited to Government the details of which are not kept in  the treasury may be repaid with the sanction of the 

A:-Secretary to government, Finance Department 

B:-Director of Treasuries 

C:-Accountant General 

D:-Secretary to Government, Taxes Department 

Correct Answer:- Option-C 


45:-When an authority accords sanction for expenditure of an definite  amount or up to a specified maximum limit the sanctioning  authority should invariably be expressed in the order? 

A:-Name of the sanctioning authority 

B:-The amount sanctioned both in figures and words 

C:-The amount sanctioned both in English and Malayalam 

D:-The amount sanctioned in italics 

Correct Answer:- Option-B 


46:-The expenditure on supply of refreshments incurred by the Chief Secretary to Government in connection with a meeting will be debited to 

A:-Office expenses 

B:-Other charges 

C:-Secretariat contingencies 

D:-Suspense 

Correct Answer:- Option-C 


47:-Who is competent to grant immediate leave to the families of employees who die in harness? 

A:-The Heads of Department/Offices 

B:-The Finance Department 

C:-The Minister in charge of the department where the employee was working

D:-The Chief Minister 

Correct Answer:- Option-A 


48:-Payment of Stores for foreign purchase shall be made in Rupees in  India. Payment in any other currency of or any other country requires prior sanction of 

A:-The Comptroller and Auditor General of India 

B:-The Accountant General (Audit of the State)

C:-Government of Kerala 

D:-Reserve Bank of India 

Correct Answer:- Option-C 


49:-Normally stores remaining in stock for how many years can be considered as surplus 

A:-Over 5 years 

B:-Over 3 years 

C:-Over 1 year 

D:-Over 4 years 

Correct Answer:- Option-C 



50:-The maintenance of repair works of building occupied partly by the  Departments of the Central Government and partly by the State Government are done by 

A:-Central PWD 

B:-State PWD 

C:-Shared equally by the Central PWD and State PWD 

D:-The department which occupies the major portion of the building

 Correct Answer:- Option-B 


51:-A building belonging to the Government is let out a pensioner, should he  be treated as a person? 

A:-In the Government Department 

B:-Not in the service of Government 

C:-In Government service for a period of two years from the date of retirement 

D:-In Government service if he is drawing minimum pension only 

Correct Answer:- Option-B 


52:-All purchase proposals which do not fall within the powers of the Head  of the Department will be considered by 

A:-Finance department 

B:-Departmental Purchase Committee 

C:-Stores Purchase Department 

D:-Administrative department concerned

Correct Answer:- Option-B 


53:-Utilisation certificate relating to grant-in-aid exceeding Rs. 10,000  should be forwarded to 

A:-Finance department 

B:-State Auditing Department 

C:-Accountant General 

D:-Chief Secretary to Government 

Correct Answer:- Option-C

 

54:-Recoveries from a Government servant should not ordinarily be made  at a rate exceeding 

A:-One half of his pay 

B:-One fourth of his pay 

C:-One third of his pay 

D:-Two thirds of his pay 

Correct Answer:- Option-C 



55:-Which among the following is not a personal deposit?

 A:-District Cattle Pound funds 

B:-Treasury Cash Orders 

C:-Deposits made by the students of the Survey School 

D:-Police funds 

Correct Answer:- Option-C 


56:-When a non-gazetted officer officiating in a gazetted post, his service  book should be kept by 

A:-Head of the officer 

B:-Head of the department 

C:-Accountant General 

D:-P&ARD department 

Correct Answer:- Option-A 




57:-An application for refund of revenue to be sanctioned ex-gratia should  be considered only if it is received ____________ from the date of credit of revenue to the Government. 

A:-One year 

B:-Two years 

C:-Three years 

D:-Four years 

Correct Answer:- Option-A 


58:-What is the periodicity of inspection of perishable stores? 

A:-One year 

B:-Once in six months 

C:-Once in three months 

D:-Once in two months 

Correct Answer:- Option-B 


59:-The primary function of the Public Accounts Committee is to scrutinise? 

A:-Audit Report of the C & AG 

B:-Budget Estimate 

C:-Inspection Reports 

D:-Functioning of Public undertakings

Correct Answer:- Option-A 


60:-Proforma accounts are to be adopted in 

A:-Service departments 

B:-Welfare departments 

C:-Commercial undertakings 

D:-Registration department 

Correct Answer:- Option-C 


61:-From among the following, which is a statutory corporation? 

A:-Kerala State Tourism Development Corporation Ltd. 

B:-Kerala Financial Corporation 

C:-Kerala State Industrial Development Corporation Ltd. 

D:-Kerala Agro Industries Corporation Ltd. 

Correct Answer:- Option-B 


62:-Industrial grants are sanctioned by 

A:-Director of Industries and Commerce 

B:-Industrial tribunals 

C:-Director of Technical Education 

D:-Director Industrial Training Department 

Correct Answer:- Option-C 


63:-How many Audit Objection Registers are to be maintained in an office? 

A:-Only one for the whole office 

B:-One for each section 

C:-One each for every audit objection 

D:-One each for every financial year 

Correct Answer:- Option-A 


64:-Who is empowered to close the Treasury Savings Bank account, if  there is sufficient reason to believe that the TSB account is not being used for the purpose for which savings bank is intended for 

A:-Accountant General (A&E) 

B:-Director of treasuries 

C:-Secretary to Government, Finance Department 

D:-Director, State Audit Department 

Correct Answer:- Option-B 


65:-On receipt of information of death of a civil pensioner, the disbursing  officer should report to the 

A:-Nearest Police Station 

B:-Accountant General 

C:-Director of Treasuries 

D:-Finance Pension Wing 

Correct Answer:- Option-B 


66:-For the purpose of stores which are obtainable from Kerala, publicity  may be given in the 

A:-In English dailies 

B:-Government Gazette 

C:-Regional language dailies

D:-Regional language weeklies 

Correct Answer:- Option-C 


67:-The system of tenders to be adopted when the estimated value of the  contract is Rs. 1,00,000 or more 

A:-Single tender 

B:-Limited tender 

C:-Open tender 

D:-By quotation 

Correct Answer:- Option-C 


68:-Copies of the Supply Orders be sent to the following except

A:-Vigilance Department 

B:-Commercial Taxes Department 

C:-Income Tax Department 

D:-Accountant General 

Correct Answer:- Option-A 


69:-Appropriation Accounts of the State are prepared by

A:-Head of the department 

B:-Director of Treasuries 

C:-Director, State Audit department 

D:-Comptroller and Auditor General of India 

Correct Answer:- Option-D





20-10-2019




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