KERALA FINANCIAL CODE AND KERALA BUDGET MANUAL : TEST PAPER No.3

KERALA FINANCIAL CODE AND BUDGET MANUAL: Test No. 3

ONLINE TEST

Kerala Financial Code Vol.1&2, Kerala Budget Manual

 

1. Muster Roll of a Public Work is related to _____________.
   1.   Total expenditure
   2.   Materials purchased
   3.   Equipments hired
   4.   Labourers engaged
2. Counter signature is not required in the travelling allowance bill of one of the following officers.
   1.   District Treasury Officer
   2.   Deputy Secretary to Govt.
   3.   Joint Secretary to Govt.
   4.   Joint Director of Treasury
3. Advance for the removal of encroachments are drawn by
   1.   Village Officer
   2.   District Collector
   3.   Revenue Divisional Officer
   4.   Tahsildar
4. Which of the following is not included in the classes of Civil Deposit?
   1.   Security Deposit
   2.   Trust Interest Fund
   3.   Election Deposit
   4.   Earnest Money Deposit
5. The second classification of Govt. Account is ____________.
   1.   Sectoral Head
   2.   Sub major Head
   3.   Major Head
   4.   Minor Head
6. All Gazetted Officers should forward monthly statements of bills in respect of their personal claims to _____________.
   1.   Controlling Officer
   2.   Accountant General
   3.   Treasury Officer
   4.   Head of Department
7. _____________ is the last stage of budgetary cycle.
   1.   Passing
   2.   Review
   3.   Execution
   4.   Preparation
8. KFC Form 17 is related to _____________.
   1.   Stock Account of Furniture
   2.   Utilisation of Grant
   3.   Tender Details
   4.   Stock book of stores and dead stock
9. The First Reply to Inspection Report of the Audit should be sent within ______________ from the date of receipt of the report.
   1.   four weeks
   2.   two months
   3.   two weeks
   4.   four months
10. List of items of expenditure charged on the consolidated fund of the state is given in ______________.
    1.   Art. 88 KFC Vol-1
    2.   Annexure 1 KFC Vol-1
    3.   Appendix 4 KBM
    4.   Appendix 15 KBM
11. Earnest Money Deposit for store purchase may not be accepted in the form of ____________.
    1.   Cash
    2.   Cheque
    3.   Demand Draft
    4.   Govt. Promissory Notes
12. Damage to immovable govt. property may be reported to the Accountant General in ____________.
    1.   Form 14
    2.   Form 75
    3.   Form 78
    4.   Form 47
13. Voted expenditure means expenditure which is subject to the vote of the _______________.
    1.   Legislative Assembly
    2.   Subject Committee of Legislature
    3.   Public Accounts Committee of Legislature
    4.   Estimate Committee of Legislature
14. In Kerala, the first attempt at performance budgeting was made in ____________.
    1.   1990-91
    2.   1980-81
    3.   1970-71
    4.   1974-75
15. The Legislature Committee on public undertakings consists _______________ members.
    1.   11
    2.   7
    3.   13
    4.   9
16. Completion Report of a public work is in ______________.
    1.   Form 48 of KFC
    2.   Form 24 of KFC
    3.   Form 12 of KFC
    4.   Form 38 of KFC
17. Anti-Tuberculosis Fund is included in _________________.
    1.   Revenue Deposits
    2.   Personal Deposits
    3.   Civil Deposits
    4.   Security Deposit
18. Recommendation for the grant by the Govt. for compensation to a Govt. servant for loss of his property shall be as per ______________.
    1.   Art. 318 KFC Vol-1
    2.   Art. 88 KFC Vol-1
    3.   Art. 231 KFC Vol-1
    4.   Art. 281 KFC Vol-1
19. The term new service is explained in ______________.
    1.   Para 144 of KBM
    2.   Para 88 of KBM
    3.   Para 201 of KBM
    4.   D:-
20. Reappropriation is permissible between _____________.
    1.   Detailed heads
    2.   Capital heads only
    3.   Revenue heads only
    4.   Revenue and capital heads
21. Budget shall be presented to the Assembly on such day as the _____________ may appoint.
    1.   Chief Minister
    2.   Governor
    3.   Finance Minister
    4.   Cabinet
22. State Legislature may make an advance grant known as _____________ to meet expenditure for part of financial year.
    1.   Exceptional Grant
    2.   Vote on Credit
    3.   Vote on Account
    4.   Supplementary Grant
23. Rule for giving advance for purchase of mosquito nets to a govt. servant.
    1.   Art. 90 KFC Vol-1
    2.   Art. 300 KFC Vol-1
    3.   Art. 254 KFC Vol-1
    4.   No Rule
24. Fuel purchased for govt. vehicles is recorded in _______________.
    1.   Stock Register
    2.   Stationery Register
    3.   Movable Property Register
    4.   None of the above
25. Report of transfer of charge is prepared in _____________.
    1.   KFC Form 19
    2.   KFC Form 7
    3.   KFC Form 17
    4.   KFC Form 28
26. Bill relating to the pay and allowance shall be presented to treasury ____________ working days in advance of the day fixed for their encashment.
    1.   7
    2.   4
    3.   15
    4.   3
27. An unforeseen expenditure of State Govt. is made from _______________.
    1.   Consolidated Fund
    2.   Relief Fund
    3.   Contingency Fund
    4.   Public Account
28. What is the use of KFC Form 27-A?
    1.   Schedule of deduction of Advance
    2.   Supplementary Mortgage Bond
    3.   Auction Register
    4.   Sale Account
29. Instruction regarding Railway warrants are given in ______________.
    1.   Appendix 9 KFC Vol-2
    2.   Appendix 6 KFC Vol-2
    3.   Appendix 18 KFC Vol-2
    4.   None of the above
30. ______________ is the second item Standard Detailed Heads of Expenditure.
    1.   Wages
    2.   Salaries
    3.   Travel Expense
    4.   Office Expense
31. The formal acceptance of excess fund by finance dept. is called ______________.
    1.   Excess Grant
    2.   Appropriation
    3.   Allocation
    4.   Resumption
32. Deposits and Advances are included in the _____________ division of Govt Account.
    1.   Consolidated Fund
    2.   Contingency Fund
    3.   Public Account
    4.   None of the above
33. The system of ________________ was introduced with effect from 1.4.1974.
    1.   Budget
    2.   Grant in Aid
    3.   Vote on Account
    4.   Appropriation Control
34. Warning slip is issued by ______________.
    1.   Finance Secretary
    2.   Accountant General
    3.   Chief Secretary
    4.   Budget Wing
35. Pay and fixed allowances of an officer for a month become due only
    1.   on the last day of month
    2.   after the end of the month
    3.   on last week of the month
    4.   on the second day of the month
36. Special rules regarding temporary establishment is given in ________________.
    1.   Art. 118 KFC Vol-I
    2.   Art. 212 KFC Vol-II
    3.   Art. 21 KFC Vol-I
    4.   Art. 73 KFC Vol-I
37. Form of agreement for rate and running contract is given in _____________.
    1.   Annexure III KFC Vol-1
    2.   Annexure X KFC Vol-1
    3.   Annexure XI KFC Vol-1
    4.   Annexure XX KFC Vol-1
38. Expenditure for plague charges in the municipal area will be debited from _______________.
    1.   Consolidated fund
    2.   Local fund
    3.   Relief fund
    4.   Contingency fund
39. Forest Deposit is included in the classes of ____________ deposits.
    1.   Civil
    2.   Revenue
    3.   Security
    4.   Personal
40. For advances given to a govt. employee calculation of interest and DCRG is as per ______________.
    1.   Art. 322 KFC Vol-1
    2.   Art. 82 KFC Vol-1
    3.   Art. 244D KFC Vol-1
    4.   Art. 122 KFC Vol-1
41. Court Attachment Register of pay is prepared as per ____________.
    1.   KFC Form 4A
    2.   KFC Form 12
    3.   KFC Form 24
    4.   KFC Form 11
42. KFC Form 40 is relating to ______________.
    1.   Cycle Advance
    2.   Housing Loan
    3.   Onam Advance
    4.   Motor Cycle Advance
43. Supply of Forms for govt. offices is the responsibility of _____________ Dept.
    1.   Stationery
    2.   Finance
    3.   Treasury
    4.   Printing
44. Stock Register of Furniture _______________.
    1.   may be destroyed after 5 years
    2.   may be destroyed after 10 years
    3.   may be destroyed after 20 years
    4.   may not be destroyed
45. Copying fees is included in _____________ Deposits.
    1.   Criminal Court
    2.   Revenue
    3.   Civil
    4.   Public Work
46. Joint application for advance by employees serving in different dept. will be sanctioned by _____________.
    1.   Joint Secretary, General Administrative Dept.
    2.   Secretary, Law Dept.
    3.   Govt. in Finance Dept.
    4.   Head of Depts.
47. Administrative Audit of secret service expenditure is conducted by _____________.
    1.   Controlling officer nominated by Govt.
    2.   Controlling officer nominated by A.G.
    3.   Controlling officer nominated by Chief Secretary
    4.   Director of State Audit
48. Who authorise increment to a Gazatted officer?
    1.   Head of Office
    2.   Head of Dept.
    3.   Finance Dept.
    4.   None of the above
49. Purchase from Govt. source means
    1.   Purchase on the basis of Govt. order
    2.   Purchase on the basis Rate contract
    3.   Purchase on the basis of Running contract
    4.   Purchase from Govt. owned institutions
50. Advance for minor irrigation work is included in _______________.
    1.   Agricultural Advance
    2.   Special Advance
    3.   General Advance
    4.   Civil Advance
51. No money can be withdrawn from the consolidated fund of the state without ____________.
    1.   Appropriation Act
    2.   Vote on Account
    3.   Finance Bill
    4.   Supplementary Budget
52. The procedure to be followed for obtaining an excess grant has been described in
    1.   Appendix 19 KBM
    2.   Appendix 21 KBM
    3.   Appendix 15 KBM
    4.   Appendix 3 KBM
53. For meeting the expenditure of part of the financial year _____________ will be passed by legislature.
    1.   Supplementary Grant
    2.   New Service
    3.   Vote on Account
    4.   Estimate
54. Power to make a grant for meeting an unexpected demand upon the resources is called ___________.
    1.   Grant in Aid
    2.   Vote on Credit
    3.   Contingent Grant
    4.   Overdraft
55. Reconciliation of departmental expenditure is the responsibility of _______________.
    1.   Chief Controlling Officer
    2.   Accountant General
    3.   Treasury Director
    4.   Drawing and Disbursing Officer
56. One of the following is not a budget document
    1.   Performance Budget
    2.   Evaluation Report
    3.   Annual Financial Statement
    4.   New Service
57. In the execution of Public Work, religious edifices shall be protected as per ______________.
    1.   Art. 86 KFC Vol-1
    2.   Art. 112 KFC Vol-1
    3.   Art. 220 KFC Vol-1
    4.   Art. 196 KFC Vol-1
58. Hindu Religious Charity Fund is included in _______________ Deposit.
    1.   Civil
    2.   Personal
    3.   Security
    4.   Revenue
59. Which of the following is not treated as Local Fund?
    1.   KSEB Working Fund
    2.   Library Fund
    3.   Contingency Fund
    4.   District Fund
60. Stock Account of books shall be maintained in KFC Form ____________.
    1.   Form 19
    2.   Form 11
    3.   Form 28
    4.   Form 20
61. No public work may be started without _______________.
    1.   Measurement Book
    2.   Fund Allotment
    3.   Sanctioned Estimate
    4.   Schedule of Rates
62. ________________ will constitute the Gradation Committee for Libraries.
    1.   Director Public Instruction
    2.   Grandhasala Sangom
    3.   District Collector
    4.   Govt.
63. Periodical verification of securities shall be made at least once in a year in ____________.
    1.   March
    2.   May
    3.   December
    4.   April
64. The form of measurement book of public work is ______________.
    1.   Form KPW 28
    2.   Form KFC 12
    3.   Form KPW 21
    4.   Form KFC 22
65. Claims for medical reimbursement become due for payment on ______________.
    1.   Last day of month
    2.   Date of completion of treatment
    3.   Date of submission of bill
    4.   First day of month
66. Pay bills of Animal Husbandry Dept. are encashable on ______________ working day of month.
    1.   third
    2.   first
    3.   second
    4.   any
67. ____________ leave salary will be paid in advance to govt. employee proceeding on leave.
    1.   15 days
    2.   7 days
    3.   one month
    4.   two months
68. Suggestions to bring efficiency and economy in administration are given by _____________ Committee of Legislature.
    1.   Public Accounts
    2.   Estimate Committee
    3.   Local Fund Accounts
    4.   Public Sector Committee
69. Register of Recoveries in a govt. office shall be destroyed after _____________ completed years.
    1.   40
    2.   30
    3.   5
    4.   20
70. Which of the following is not included in the term 'Store' as per KFC?
    1.   Furniture
    2.   Dietary products
    3.   Building materials
    4.   Agricultural products
71. Uniform of Nursing systems in all hospitals in state may be purchased ______________.
    1.   with open tender
    2.   with limited tender
    3.   without tender
    4.   with single tender
72. Execute a specified work at specified rate without reference to quantity or time is _______________.
    1.   Lumpsum Contract
    2.   Percentage Rate Contract
    3.   Schedule Contract
    4.   Piece-work Contract
73. Rate contract may be settled by ____________.
    1.   Departmental Purchase Committee
    2.   Stores Purchase Dept.
    3.   Head of Department
    4.   Finance Department
74. The general principles and procedures for fixing and enforcing responsibility of losses is explained in _______________.
    1.   Art. 294 KFC Vol-1
    2.   Art. 303A KFC Vol-1
    3.   Art. 88 KFC Vol-1
    4.   Art. 23 KFC Vol-1
75. Expenditure on a scheme for the creation of new asset is ________________.
    1.   Revenue expenditure
    2.   Financial expenditure
    3.   Capital expenditure
    4.   Recurring expenditure
76. Detailed budget estimate records of an office can be destroyed after _______________ complete years.
    1.   3
    2.   10
    3.   20
    4.   5
77. The Decretal claim means:
    1.   Claim by Gazatted Officer for T.A.
    2.   Claim arising from Court Order
    3.   Claim arising from Property Right
    4.   Claim arising from Liquidation
78. The Estimates of Expenditure submitted to the Legislature in the form of _____________.
    1.   Supplementary Grants
    2.   Evaluation Report
    3.   Explanatory Memorandum
    4.   Demand for Grants
79. Performance budget has ____________ parts.
    1.   4
    2.   5
    3.   3
    4.   2
80. The budget shall be discussed in Assembly on a day appointed by ______________.
    1.   Finance Minister
    2.   Chief Minister
    3.   Speaker
    4.   Governor
81. ________________ which cannot be utilised to good effect should be surrendered.
    1.   Estimate Amount
    2.   Contingency Fund
    3.   Deposit Amount
    4.   Appropriation
82. System of Gross vote explained in ________________.
    1.   Appendix 15 KBM
    2.   Appendix 7 KBM
    3.   Appendix 5 KBM
    4.   Appendix 3 KBM
83. Every _______________ should maintain a register of expenditure and liabilities in Form KBM 12.
    1.   Disbursing Officer
    2.   Controlling Officer
    3.   Finance Officer
    4.   Sub Treasury Officer
84. Draft paragraph of Accountant General shall be verified and result will be communicated within ______________ from the date receipt.
    1.   3 weeks
    2.   one month
    3.   2 weeks
    4.   6 weeks
85. Primary function of the Public Accounts Committee is to scrutinise _____________.
    1.   Budget
    2.   Finance Act
    3.   Report of C & AG
    4.   Report of Estimate Committee
86. Contingency Fund is placed at the disposal of _______________.
    1.   Chief Minister
    2.   Chief Secretary
    3.   Finance Secretary
    4.   Governor
87. Who is the Estimating Officer of taxes on Agricultural Income?
    1.   Finance Secretary
    2.   Secretary Board of Revenue (Taxes)
    3.   Agricultural Dept. Secretary
    4.   Inspector General of Registration
88. List of Chief Controlling Officers and Subordinate Controlling Officers are given in _____________.
    1.   Annexure 9 KBM
    2.   Annexure 18 KBM
    3.   Annexure 21 KBM
    4.   Annexure 12 KBM
89. Non plan estimates of the Department shall reach the govt. not later than ______________.
    1.   November 30
    2.   October 31
    3.   December 15
    4.   September 15
90. Form KBM 17 is related to _________________.
    1.   Statement of Expenditure
    2.   Statement of Fixed Allowance
    3.   Monthly statement of PWD
    4.   Statement of Forest Department
91. Register of Inspection Report shall be maintained in _________________.
    1.   KFC Form 8A
    2.   KFC Form 6
    3.   KFC Form 4B
    4.   KFC Form 8
92. KFC Form 55B is _____________.
    1.   Register of Guarantee
    2.   Register of watching utilisation of loan/advances
    3.   Register of watching audit recoveries
    4.   Register of watching insurance payment
93. For getting annual grant to libraries there should be minimum book stock of ____________.
    1.   1000
    2.   500
    3.   600
    4.   1500
94. Who is the Statutory Auditor of Kerala Grandhasala Sangom?
    1.   Accountant General
    2.   Director of State Audit
    3.   Chartered Accountant
    4.   Finance Department
95. Onam advance is included ______________ advance.
    1.   Special advance
    2.   Revenue advance
    3.   Civil advance
    4.   None of the above
96. One of the following is not included in Consolidated Fund
    1.   Tax Revenue
    2.   Deposits and Advances
    3.   Grant in Aid
    4.   Economic Services
97. Procedure in financial matters is given ______________ of Budget Manual.
    1.   Appendix 16
    2.   Appendix 8
    3.   Appendix 21
    4.   Appendix 7
98. Budget is presented in State Legislature as per _______________ of the Constitution.
    1.   Art. 303
    2.   Art. 209
    3.   Art. 202
    4.   Art. 416
99. Consolidated Fund has _______________ main divisions.
    1.   4
    2.   3
    3.   2
    4.   5
100. Each minor head is divided to a number of _______________.
     1.   Subordinate heads
     2.   Detailed heads
     3.   Receipt heads
     4.   Sectors