EXECUTIVE OFFICERS TEST: PAPER 1-KERALA FINANCIAL CODE : TEST PAPER 02

KFC EXECUTIVE OFFICERS TEST PAPER 1: TEST PAPER 2

ONLINE TEST

PAPER1: KFC1, KFC2, KAC1, KBM

 

1. Who is the Chief Officer in charge of the revenue administration of a
   district?
   1.   District Collector
   2.   Revenue Divisional Officer
   3.   Mayor
   4.   Revenue Minister
2. A claim on a bill requiring counter signature will become due on:
   1.   Date of accrual
   2.   Date of sanction
   3.   Date of countersignature
   4.   Date of Presentation
3. 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 lead of Department
   2.   Accountant General
   3.   Head of department
   4.   Finance Department
4. Who is responsible for the scrutiny of a proposal for an addition to an Establishment?
   1.   Head of Department
   2.   Finance Secretary
   3.   Finance Minister
   4.   None of these
5. Who is responsible for the recovery of rent in respect of Government buildings in charge of departments other than PWD?
   1.   Treasury Officer
   2.   Departmental Officers concerned
   3.   Executive Engineer of P. W.D
   4.   None of these
6. The set of accounts maintained separately for some Government departments which include undertakings of commercial or a quasi commercial character, to ascertain their financial results, is known by the term:
   1.   Annual accounts
   2.   Proforma accounts
   3.   Trading account
   4.   Supplementary accounts
7. In maintaining the accounts, every departmental controlling officer should take what steps:
   1.   Obtain regular accounts and returns from subordinate officers and consolidate the figures in a register
   2.   Compare the figures in the register with the accounts received from A.G and reconcile any difference
   3.   Inform the A.G. of any wrong credit in order to correct the accounts
   4.   All the above three
8. What are treated as standards of financial propriety?
   1.   Expenditure should not be made more than occasion demands
   2.   Government servants 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 community
   4.   All the three above
9. When will a certificate to the effect that all persons who had to subscribe compulsorily to the General Provident Fund under rules had actually joined the fund, be recorded by all drawing officers in the establishment to pay bills?
   1.   June
   2.   January
   3.   April
   4.   December
10. Who is empowered to sanction contingent expenditure on ordinary and recognized contingencies?
    1.   Revenue Divisional Officer
    2.   Head of Office
    3.   Finance Department
    4.   District Collector
11. What type of advance may be granted Government servant to meet expense on unforseen urgent expenditure?
    1.   Miscellaneous Advance
    2.   Temporary Advance
    3.   Permanent Advance
    4.   Pay Advance
12. Every order sanctioning the grant or revision of the amount of a permanen advance should be communicated both to the Government servant and to
    1.   Accountant general
    2.   Advocate general
    3.   Examiner of Local Fund Accounts
    4.   Revenue Divisional Officer
13. Which article of K.F.C Vol I specifies the rules governing payment or Municipal and other taxes on buildings etc. occupied by Government departments and Government servants under their administrative control?
    1.   94
    2.   114
    3.   117
    4.   91
14. In what manner rules stipulate destruction of official records like gazette, books and periodicals which are no longer required?
    1.   Torn into small pieces and then disposed of as waste paper
    2.   May be destroyed by burning
    3.   They should be sold in tact as waste paper
    4.   None of these
15. In which cases the charge reports of a Gazetted officer do not require countersignature by the superior authority:
    1.   When the Gazetted officer assumes charge of a newly created post
    2.   When he relinquishes charge of an abolished post
    3.   When assumes charge of vacant post
    4.   All three above
16. Officers authorized to make local purchase of furniture may obtain what type of sanction from Government for the purchase of furniture even from Government sources :
    1.   Administrative and purchase sanctions
    2.   Technical sanction
    3.   Administrative sanction
    4.   Purchase sanction only
17. List of the contingent charges that require the countersignature of the Controlling Authority after payment is contained in
    1.   Appendix 8, KFC Vol. II
    2.   Appendix 6, KFC Vol. II
    3.   Appendix 5, KFC Vol. II
    4.   Appendix 3, KFC Vol. II
18. Every entry in a muster roll should be made in:
    1.   Ball pen
    2.   Colour pencil
    3.   Sketch pen
    4.   Ink
19. Which is the advance made by the Government which does not lease interest?
    1.   Motor conveyance advance
    2.   House building advance
    3.   Permanent advance
    4.   Advance to cultivators
20. Discretionary grants are sanctioned by :
    1.   Governor
    2.   District Collector
    3.   Revenue Divisional Officer
    4.   All three above
21. Which is treated as a "Local Fund"?
    1.   District Funds
    2.   Library Fund
    3.   K.S.R.T.C Working Fund
    4.   All above
22. Of the following which are not treated as civil deposit:
    1.   A Criminal Court Deposit
    2.   Deposit of Local Fund
    3.   Public Works Deposits
    4.   Unclaimed P. F. Deposit
23. Of the following which action is not correct and proper when loss of public moneys has come to the notice :
    1.   Inform Head of Office immediately
    2.   Higher authorities have not been informed since loss has been made good from the person responsible for loss
    3.   Send a preliminary report to the Accountant General immediately
    4.   Head of Department should report the fact to Government without delay
24. What types of Records are not to be destroyed at all?
    1.   Contingent Bills
    2.   Pay bills of Govt. servants for whom no service books are maintained
    3.   List showing details of records ordered to be destroyed
    4.   Pension cases on which invalid pension has been authorized
25. In which Article of Kerala Financial Code (Volume 1) the action to be taken up by the authorities concerned, on the death of a pensioner, is detailed:
    1.   314
    2.   337
    3.   339
    4.   340
26. What is the statement of estimated receipts and expenditure of the State for each financial year which is to be laid before the Legislature, called?
    1.   Annual Financial Statement
    2.   Receipt and expenditure statement
    3.   Finance Accounts
    4.   Appropriation Accounts
27. How many stages are there in the budgetary cycle?
    1.   4
    2.   3
    3.   6
    4.   2
28. Which is the legal authority for withdrawal of money from the Consolidated Fund of the State?
    1.   Appropriation Act
    2.   Finance Account
    3.   Appropriation Bill
    4.   None of these
29. What marks the conclusion of the second stage of the budgetary cycle?
    1.   Execution of budget
    2.   Passing of budget
    3.   Review of budget
    4.   Analysis of budget
30. Which is treated as sufficient authority for the payment and appropriation of the sums included in the appropriate Act?
    1.   Passing of budget
    2.   Demand for Grant
    3.   Publication of Act in the Gazette
    4.   Approval of Government
31. What is placed before the Legislature if expenditure has to be incurred on a new service not contemplated in the budget?
    1.   Request for additional fund
    2.   Demand for grants
    3.   Appropriation Bill
    4.   Supplementary Demand for Grant
32. Which is the fourth stage of the budgetary cycle?
    1.   Preparation of Budget
    2.   Execution of Budget
    3.   Passing of Budget
    4.   Review of Budget
33. Which division of the Consolidated Fund deals with the Revenue Receipts and Revenue Expenditure?
    1.   Public Debt
    2.   Capital
    3.   Revenue
    4.   None of these
34. The Contingency Fund is established by the State Legislature under which Article of the Constitution of India:
    1.   268
    2.   267(2)
    3.   301
    4.   150
35. Under which part of Government Accounts, the transactions relating to Debt, Deposit, Advances, Remittances and Suspense are recorded :
    1.   Part III
    2.   Part I
    3.   Part II
    4.   Part IV
36. Which is the sector under Part III Public A/c?
    1.   Small Savings
    2.   General Services
    3.   Economic Services
    4.   Grants-in-aid
37. The sub sectors that come under “sectors' (which classifies Govt.transactions) are distinguished by :
    1.   Arabic Number
    2.   Roman Number
    3.   Small letters of the alphabet
    4.   Capital letters of the alphabet
38. Each Major Head is allotted a code number which is a ...... digit Arabic Number:
    1.   2
    2.   4
    3.   1
    4.   6
39. Whose approval is required for the abolition or change in the nomenclature of any existing head of account?
    1.   Finance Commission
    2.   Prime Minister
    3.   Finance Minister
    4.   Comptroller and Auditor General of India
40. ................is a document which the Govt presents to the Legislature by way of asking for a given sum for a particular service/function.
    1.   Demand for Grant
    2.   Departmental Estimates
    3.   Supplementary Grant
    4.   None of these
41. The procedure to be observed for the payment of compensation for land taken up for public purpose under Kerala Land Acquisition Act is contained in:
    1.   Revenue Manual
    2.   Kerala Land Acquisition Manual
    3.   Land Survey Manual
    4.   PWD Manual
42. Every Part Il scheme will be first examined by the........ Department concerned
    1.   Finance
    2.   Administrative
    3.   General Administration
    4.   Revenue
43. On a day to be appointed by……….... subsequent to the day on which the budget is presented, the Assembly shall be at liberty to discuss the budget as a whole.
    1.   Finance Minister
    2.   Chief Minister
    3.   Speaker
    4.   Governor
44. The Budget grants for a financial year lapse on which day:
    1.   31st March
    2.   31st December
    3.   30th June
    4.   28th February
45. To meet the estimated expenditure for a part of the new financial year, the State Legislature may make an advance grant as per Constitutional provisions. What is it called?
    1.   Vote on Account
    2.   Budget Grant
    3.   Interim Budget
    4.   Supplementary Grant
46. In a parliamentary system of Govt. control over public expenditure is exercised by whom :
    1.   The Legislature
    2.   The Executive
    3.   Audit
    4.   All three above
47. Which aims at controlling expenditure by making it impossible for the Departments concerned to draw on treasuries in excess of the appropriation
    1.   Legislative Control
    2.   Appropriation Control
    3.   Administrative Control
    4.   None of these
48. Who must be in a position to assume before Government, and Public Accounts Committee complete responsibility for departmental expenditure and explain excess expenditure for financial irregularities that may be brought to notice?
    1.   Disbursing Officer
    2.   Subordinate Controlling Officer
    3.   Chief Controlling Officer
    4.   Head of Department
49. ..................... of the Forest Department should submit monthly to the Circle Conservator of Forest a statement showing the progress of expenditure against the sanctioned appropriation.
    1.   Chief Engineer
    2.   Superintending Engineer
    3.   Divisional Officer
    4.   Drawing Officer
50. Who will present the budget to the Legislative Assembly with a speech explaining salient features of the budget?
    1.   Chief Minister
    2.   Finance Minister
    3.   Revenue Minister
    4.   Chief Secretary
51. Which Article of the Constitution of India regulates the duties and powers of CAG?
    1.   155
    2.   159
    3.   165
    4.   149
52. Who is empowered to prescribe the form of initial accounts, from which accounts rendered to the Indian Audit and Accounts Department are compiled?
    1.   Comptroller and Audit General of India
    2.   Examiner of Local Fund Accounts
    3.   Prime Minister
    4.   Home Minister
53. From where does the Accountant General of each State get the monthly statement of closing balance of Government concerned :
    1.   District Treasury
    2.   Central Accounts Section of Reserve Bank of Nagpur
    3.   Director of treasuries
    4.   Ministry of Finance
54. Transfer of funds from one head of appropriation to another such unit is called:
    1.   Supplementary appropriation
    2.   Supplementary distribution
    3.   Re-appropriation
    4.   Revised appropriation
55. For purposes of inter departmental payments, the departments of Government are divided into:
    1.   Paying departments and non-paying departments
    2.   Civil service departments and trading departments
    3.   Service departments and commercial departments
    4.   Major departments and minor departments
56. Which is the statement that incorporates a summary of accounts of the Central Government and of all the States, for the last preceding financial year?
    1.   Combined Appropriation Accounts of Central and State
    2.   Combined Finance and Revenue Accounts of the Central and State
       Governments in India
    3.   Annual Accounts of Central and State Governments
    4.   Accounts at a glance
57. For which department proforma accounts are maintained outside the regular Government accounts, in the State of Kerala :
    1.   Education Department
    2.   Health Department
    3.   P.W.D. Engineering Workshop, Trivandrum
    4.   None of these
58. The transactions in Government accounts shall represent:
    1.   Actual cash receipts and disbursements during a financial year
    2.   Amount due to be received by Government
    3.   Amount due to be expended by Government
    4.   None of these
59. How many main divisions are there in Part 1 of Government accounts?
    1.   6
    2.   3
    3.   4
    4.   2
60. Where do the transactions such as remittance of cash between treasuries and currency chests appear?
    1.   Consolidated Fund
    2.   Contingency Fund
    3.   Public Account
    4.   Public Debt
61. Which section of Government accounts deals with expenditure met from borrowed funds?
    1.   Public Debt
    2.   Revenue Expenditure Heads
    3.   Loans and Advances
    4.   Expenditure Heads (Capital Accounts)
62. The contingent register form prescribed in the Code is common to all departments except two departments, which are they?
    1.   No exception. Common to all departments
    2.   Govt. Presses and Jail department
    3.   Agriculture and Animal husbandry
    4.   Industries and Revenue
63. The sectors under the sections of Governments accounts shall be distinguished by a series of:
    1.   Numerals
    2.   Alphabets
    3.   Odd numbers
    4.   Even numbers
64. Which head is allotted a code number which consists of 4 digit Arabic number code?
    1.   Detailed head
    2.   Minor head
    3.   Subhead
    4.   Major head
65. The code number allotted to expenditure heads on capital account ranges from:
    1.   4011 to 5999
    2.   6000 to 6010
    3.   2011 to 3999
    4.   5000 to 7000
66. The transit pay and allowances both ways of officers of the Defence lent to Civil Departments or vice versa are debited to:
    1.   The borrowing department
    2.   The lending department
    3.   Central government
    4.   None of these
67. Normally the travelling allowance of a Government servant may be debited to the same head as his pay. What are the deviations?
    1.   When travel on duty connected with an outside body
    2.   When the Government considers to show separately the cost of a special service
    3.   When the Government authorises a deviation from the general rule
    4.   All the three above
68. Expenditure on Government residential buildings will be accounted for under which head :
    1.   2059
    2.   0216
    3.   2216
    4.   2075
69. Refunds of revenue relating to which sectors may be accounted for under a separate minor head "Deduct Refunds" under the major/ sub major heads:
    1.   Non Tax Revenue
    2.   Grant-in-aid and contributions
    3.   Both the above
    4.   None of these
70. The cost of pay and allowances of other scientific parties which accompany a military-expedition shall be come by whom:
    1.   Defence service
    2.   Respective Civil Departments
    3.   Ministry of Defence
    4.   Ministry of Finance
71. Which are treated as capital expenditure normally?
    1.   Grant-in-aid to local bodies
    2.   Expenditure for increasing concrete assets of a material and permanent character
    3.   Expenditure on temporary asset
    4.   Working expenses of a project
72. Under which head of account, the expenditure on repairs of non-residential buildings under the administrative control of P.W. Department is shown:
    1.   2059
    2.   4059
    3.   2049
    4.   2083
73. The major heads of account falling within the Consolidated Fund correspond to ...............of the Government.
    1.   Activities
    2.   Programmer
    3.   Functions
    4.   Schemes
74. Which is the main unit of classification in accounts?
    1.   Sub major head
    2.   Major head
    3.   Minor head
    4.   Sub minor head
75. The muster roll is the initial record of labour employed each day on a work and payment made after it is passed by the officer concerned. All such wages not claimed within ................. months should, as a rule, be forfeited.
    1.   Two
    2.   Three
    3.   Four
    4.   Six
76. Who has the authority to inspect any office of accounts in India of accounts in India which are under the control of the Central or State Government?
    1.   Comptroller and Auditor General of India
    2.   Finance Secretary
    3.   Director of Accounts
    4.   Public Accounts Committee
77. Whose approval is required for making changes or modifications in the form of initial accounts rendered to Indian Audit and Accounts Departments
    1.   Prime Minister
    2.   President
    3.   Parliament
    4.   Speaker of Lok Sabha
78. The form of accounts relating to Railway and Defence will be determined by the:
    1.   Comptroller and Auditor General
    2.   President
    3.   Departmental Authorities
    4.   Accountant General (C.R)
79. Which is the Fund into which revenues received are credited and expenditures, authorized by appropriate legislature, are met?
    1.   Sinking Fund
    2.   Contingency Fund
    3.   Reserve Fund
    4.   Consolidated Fund
80. Into which Fund or Account all public moneys are credited and disbursement
    1.   Public Account
    2.   Consolidated Fund
    3.   General Fund
    4.   None of these
81. Custody of moneys standing in the Consolidated Fund and Public Account is regulated by the laws made by:
    1.   High Court
    2.   Supreme Court
    3.   Appropriate legislature
    4.   Cabinet
82. Which fund is kept at the disposal of the President or Governor of the state to enable advances to be made by him for meeting unforeseen expenditure pending authorisation by legislatures?
    1.   Consolidated fund
    2.   Contingency fund
    3.   Public debt
    4.   Reserve fund
83. The transactions of railways are taken against which is created proforma within the consolidated fund, etc.
    1.   Adjusting account
    2.   Reserve fund
    3.   Sinking fund
    4.   Railway fund
84. Normally where is the cash balance in the consolidated fund, contingency fund and public account held?
    1.   Government treasury
    2.   Department concerned
    3.   Local fund
    4.   None of these
85. The Central Government and State Government have made separate agreements with ..................by virtue of which the general Banking business of these Governments is carried on.
    1.   Canara Bank
    2.   Indian Bank
    3.   Bank of India
    4.   Reserve Bank of India
86. By whom complete accounts of central and of each State Government with banks are maintained?
    1.   Central a/c office of SBI Calcutta
    2.   Central accounts section of Reserve Bank at Nagpur
    3.   Central accounts office at New Delhi
    4.   Ministry of Finance
87. An overpayment of pay and allowances shall be debited to the head:
    1.   "Salaries"
    2.   "Miscellaneous."
    3.   "Suspense" (pending recovery)
    4.   A distinct head
88. What is the term used for the grant made by the Legislature to meet the estimated expenditure for part of a new financial year?
    1.   Vote of credit
    2.   Exceptional grant
    3.   Vote on account
    4.   None of the above
89. Where do all receipts in India on behalf of Central and State Governments are paid and initial accounts maintained?
    1.   At the treasury
    2.   At the departments
    3.   At the Finance Dept
    4.   At the Directorate of Treasuries
90. Initial accounts of whom are maintained by the Departmental Officers:
    1.   Government Secretariat
    2.   P.W.D.
    3.   Health Department
    4.   Revenue Department
91. To whom the detailed accounts of the transactions, is submitted by civil departments; who pay/withdraw the receipt/expenditure from Government accounts:
    1.   Planning Commission
    2.   Finance Minister
    3.   Accountant General
    4.   Director of Treasuries
92. Receipts of which departments are accounted for at the treasury merely as receipts on behalf of such departments:
    1.   Forest
    2.   P.W.D.
    3.   Defence
    4.   All three above
93. From where departmental consolidated abstracts showing progressive totals month by month under major/minor/sub/detailed heads of revenue receipts and payments are prepared :
    1.   Cash account statements
    2.   List of payments
    3.   Classified abstracts
    4.   Schedule of payments
94. By whom the accounts of Defence Services as a whole are compiled:
    1.   Comptroller and Auditor General
    2.   Comptroller General of Defence Accounts
    3.   Defence Accounts Officers
    4.   Ministry of Defence
95. The general financial statement which is otherwise known as "Combined
    Finance and Revenue Accounts of the Central and State Governments is dealt with in:
    1.   Art 8 of KFC
    2.   Art 18 of KAC Vol.I
    3.   Para 11 of KBM
    4.   None of these
96. What is the time limit stipulated in the Rules for sanctioning of arrears of statutory grants (to local bodies)?
    1.   Two years subsequent to the year in which payment was due
    2.   Three years subsequent to the year in which payment was due
    3.   Five years from the year in which it fell due
    4.   Four years from the year in which payment was due
97. The main purpose of the journal and ledger is to bring out by a scientific method, the balances of accounts in regard to which Government acts as a :
    1.   Banker
    2.   Remitter
    3.   Lender
    4.   All the above
98. Transactions appearing in the books of Civil, Railway, P & T or Defence Accounts are settled through:
    1.   Bank of India
    2.   State Bank of India
    3.   Ministry of Finance
    4.   Central Accounts Section of the Reserve Bank
99. The first replies to inspection report of the Accountant General should be send within ________ from the date of receipt of the inspection report.
    1.   Two months
    2.   Two weeks
    3.   Three weeks
    4.   Four weeks
100. Forsaking of recovery of over payment and other similar claims without exploring all possible means of recovery is known as
     1.   Remission
     2.   Write off
     3.   Waiver of revenue
     4.   Loss of Government money