KERALA FINANCIAL CODE AND KERALA BUDGET MANUAL : TEST PAPER No.2

KFC,KBM-Test Paper. No. 2

ONLINE TEST

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

 

1. The annual budgeting limit for expenditure on refreshments at meetings of committee shall not exceed
   1.   Rs. 1,00,000
   2.   Rs. 50,000
   3.   Rs. 40,000
   4.   Rs. 25,000
2. Who is competent to sanction hot and cold weather charges which are not of a recurring character?
   1.   Head of Department
   2.   Head of Office
   3.   District Collector
   4.   Government
3. The shifting of existing telephones connection may be sanctioned by ________.
   1.   Head of Department
   2.   Head of Office
   3.   Controlling officer
   4.   Government
4. Which one of the following taluk do not have the risk of filarisis?
   1.   Ambalapuzha
   2.   Thodupuzha
   3.   Karunagappally
   4.   Parur
5. Certificate showing utilisation of grant in aid is laid down in _________.
   1.   KFC Form No. 43
   2.   KFC Form No. 44
   3.   KFC Form No. 45
   4.   KFC Form No. 48
6. Prisoners shall not be sent by mail or express trains except for _________.
   1.   Special reasons
   2.   Presenting the Court
   3.   At the time of summoning
   4.   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.
   1.   Legislature
   2.   Governor
   3.   Cabinet
   4.   Government
8. Execution of the budget is done by
   1.   Minister
   2.   Legislature
   3.   Executive
   4.   Accountant General
9. Control over expenditure is exercised by whom in a Parliamentary system
   1.   Legislature
   2.   Executive
   3.   Audit
   4.   All of the above
10. The technique of presenting the operation of Government in both financial and physical terms is
    1.   Evaluation Budget
    2.   Performance Budget
    3.   Revised Budget
    4.   Zero Budget
11. A Government servant dies at 6.00 AM on 31.10.2017. His eligibility for pay and allowance for the month is for _________ days.
    1.   30 days
    2.   31 days
    3.   30(1)/(2)` days
    4.   None of these
12. Who is competent to sanction discretionary grants in addition to the officers of the Revenue Department?
    1.   Revenue Minister
    2.   Chief Secretary
    3.   Chief Minister
    4.   Governor
13. How many digits are there in Arabic number code of a major Head?
    1.   Five
    2.   Two
    3.   Four
    4.   Three
14. The legal authority for the withdrawal of money from the consolidated fund of the state is
    1.   Vote on Account
    2.   Appropriation Bill
    3.   The Appropriation Act
    4.   Voting of the Demands for grants
15. What make the conclusion of the second stage of the budgetary cycle?
    1.   Passing of budget
    2.   Review of budget
    3.   Execution of budget
    4.   Analysis of budget
16. _______ means documents presented before the legislature every year by Finance Minister.
    1.   Balance sheet
    2.   Budget
    3.   Vote of Account
    4.   Statement of expenditure
17. The contingency fund of the State is established by the Legislature under Article _________ of the constitution.
    1.   150
    2.   -212
    3.   202
    4.   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 required the approval of _________.
    1.   C and AG
    2.   Finance Department
    3.   Parliament
    4.   Accountant General
19. -________ means the assignment of funds by the Legislature to meet the specified expenditure.
    1.   Resumption of funds
    2.   Re appropriation
    3.   Appropriation
    4.   Allotment
20. __________ is purely an executive function.
    1.   Review of Budget
    2.   Passing of the Budget
    3.   Presentation of the Budget
    4.   Preparation of the Budget
21. Which estimate of expenditure should be accompanied by a self explanatory report?
    1.   Development expenditure
    2.   Plan expenditure
    3.   Capital expenditure
    4.   Committed (non plan)
22. The provision for stores should be worked out based on
    1.   Past consumption
    2.   Anticipated variation
    3.   Stock in hand
    4.   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
    1.   When providing for expenditure under one head of account, details of provision under other head of account should be noted as remarks
    2.   The total amount should be provided under one Head, subject to re appropriation
    3.   Either (1) or (2)
    4.   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.
    1.   Remission of revenue
    2.   Refund of revenue
    3.   Waiver of revenue
    4.   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 _______.
    1.   Detailed Estimate
    2.   Appropriation
    3.   Revised Estimate
    4.   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.
    1.   Revenue department
    2.   Treasury department
    3.   Administrative department
    4.   Finance department
27. __________ means the documents required in connection with the giving out of a work on contract.
    1.   Contract documents
    2.   Bank guarantee
    3.   Security documents
    4.   Security deposit
28. A Government servant should not exercise his powers of sanctioning expenditure so as to pass an order directly or indirectly to his own advantage ________ where it is laid down.
    1.   Financial principles
    2.   Standard of financial propriety
    3.   Expenditure sanction
    4.   Financial sanction
29. The officer empowered to control operation of Treasury SB A/c is
    1.   Accountant General
    2.   Director of Treasuries
    3.   Finance Secretary
    4.   Director of State Audit Department
30. The Accountant General, Central Revenues also maintain a _________ for central transactions which is posted from the final accounts of each year.
    1.   Cash Book
    2.   Journal and Ledger
    3.   Subsidiary Journal
    4.   None of these
31. The receipt Heads (Capital Account) is the second division shall deal with ________.
    1.   Capital expenditure
    2.   Capital gains
    3.   Revenue receipts
    4.   Receipts of a Capital nature
32. Recoveries by one department from another department of the same government is laid down in
    1.   Art. 76 KAC Vol.I
    2.   Art. 75 KFC Vol.I
    3.   Art. 75 KAC Vol I
    4.   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 ________.
    
    1.   2075 - 00 - 795
    2.   2705 - 00 - 795
    3.   2074 - 00 - 793
    4.   2073 - 00 - 795
34. Proforma Accounts are maintained by the departmental authorities in such form as may be agreed upon between C and AG and ________ concerned.
    1.   Government
    2.   Director of Treasuries
    3.   Head of department
    4.   None of these
35. The expenditure on Government residential building will be accounted for under the Major Head
    1.   2059
    2.   2216
    3.   2053
    4.   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 be ________.
    1.   Loss
    2.   Debt
    3.   Written off
    4.   None of these
37. The procedure to be followed for payment of money into the public account of the state is registered by Law made by _________.
    1.   State Legislative
    2.   Parliament
    3.   Loksabha
    4.   Governor
38. Contribution towards leave salary and pension contributions recovered in respect of Government servant lent on foreign service
    1.   Government under which he will be employed on deputation
    2.   Government under which he was permanently employed before deputation
    3.   Either (1) or (2) as opted by the Government servant
    4.   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 _________.
    1.   Revenue Department
    2.   Finance Department
    3.   Accountant General
    4.   None of these
40. The authorities empowered to enter into contract on behalf of Governor are specified in the _________.
    1.   Agreement
    2.   Book of forms
    3.   Book of financial powers
    4.   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.
    1.   Governor
    2.   Chief Engineer
    3.   Finance Secretary
    4.   Chief Secretary
42. When does an appropriation lapse?
    1.   It will not lapse
    2.   Lapse after the expiry of six months
    3.   At the close of the calendar year
    4.   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?
    1.   Two years
    2.   Three years
    3.   Five years
    4.   Six years
44. Who is responsible for the auditing of all expenditure charged against the Government?
    1.   State Audit Department
    2.   Finance Department
    3.   Accountant General
    4.   None of these
45. A register should be maintained in each office in ________ for recording the objections communicated by the Accountant General.
    1.   Form 2
    2.   Form 3
    3.   Form 4
    4.   Form 5
46. The first replies to inspection reports should be sent ______ from the date of receipt of the inspection report.
    1.   Within 4 weeks
    2.   Within a fortnight
    3.   Within 3 weeks
    4.   Within a Month
47. T.A Bills for which counter signature is not required
    1.   Deputy collector
    2.   Deputy secretary
    3.   Joint secretary
    4.   Administrative assistant
48. Who authorise the payments of increments to Gazetted Officers as they fall due
    1.   Disbursing officer
    2.   Head of department
    3.   Head of office
    4.   Accountant general
49. No one above the rank of __________ may use railway warrants when travelling on duty on transfer or for escorting prisoners.
    1.   Civil Police Officer
    2.   Sub Inspector of Police
    3.   Senior Civil Police Officer
    4.   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?
    1.   All kinds of the travelling allowance
    2.   All kinds of conveyance
    3.   All house rent allowance
    4.   All of the above
51. Permanent advance of a Head of Department has to be sanctioned by _________.
    1.   Accountant General
    2.   Finance Department
    3.   Government
    4.   Director of Treasuries
52. In cases where temporary advances not utilised fully but adjustment bill is submitted in 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.
    1.   18%
    2.   15%
    3.   12%
    4.   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.
    1.   Non Gazetted Officer
    2.   Last grade servants
    3.   Gazetted officer
    4.   Head of office
54. Government will pay ________ interest of any deposit held by them in the form of cash.
    1.   6%
    2.   8%
    3.   No
    4.   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.
    1.   One Month
    2.   2 Months
    3.   6 Months
    4.   3 Months
56. If damage to immovable Government property caused due to calamity, the fact may be intimated to
    1.   Accountant General
    2.   Immediate Superior
    3.   Head of the Department who will report to Government
    4.   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.
    1.   Head of office
    2.   Head of department
    3.   District collector
    4.   None of these
58. _________ has been appointed as the Treasurer of Charitable Endowments for the state.
    1.   Director of Treasuries
    2.   Examiner of Local fund
    3.   Board of Revenue
    4.   None of these
59. List the records which should on no account be destroyed
    1.   Lapsed list of Judicial Depots
    2.   Orders and sanctions of a permanent character until revised
    3.   Cash book and classified ledger, stock register of Furniture
    4.   All of the above
60. Contingent bills should be preserved for not less than _________.
    1.   2 Complete years
    2.   3 Complete years
    3.   4 Complete years
    4.   5 Complete years
61. In all offices a register of valuable documents in Form given in Art _________ KFC shall be maintained.
    1.   305
    2.   228
    3.   160
    4.   333
62. Protection of Religious Edifices are described in article __________ KFC.
    1.   195
    2.   193
    3.   196
    4.   198
63. The maximum number of instalments of repayment of motor car advance is
    1.   144
    2.   108
    3.   120
    4.   60
64. The term stores does not include _________.
    1.   Charcoal
    2.   Dietary products
    3.   Fuel
    4.   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.
    
    1.   Administrative sanction
    2.   Financial sanction
    3.   Purchase sanction
    4.   Technical sanction
66. -__________ tender may be adopted in the case of small order when the articles required are of a proprietary character.
    1.   Open
    2.   Single
    3.   Limited
    4.   None of these
67. _________ is a contract for the supply of stores at specified rates during the period covered by the contract.
    1.   Running contract
    2.   DGS and D
    3.   Negotiated contract
    4.   Rate contract
68. Rate contract may be settled by __________.
    1.   Head of department
    2.   Stores purchase department
    3.   Accountant general
    4.   Finance department
69. Payment to firms abroad is arranged by __________ through the State Bank of India.
    1.   Accountant General
    2.   Store Purchase Department
    3.   Finance Department
    4.   Head of Departments
70. A responsible officer of the Department should inspect all perishable stores ________.
    1.   Once in 3 months
    2.   Once in a month
    3.   Once in each half year
    4.   Once in a year
71. _______ is intended to detect errors and prevent fraudulent entries.
    1.   Check measurement
    2.   Cross checkin
    3.   Measurement
    4.   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.
    1.   Rs. 1,00,000
    2.   Rs. 75,000
    3.   Rs. 1,25,000
    4.   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.
    1.   Sub Registrar
    2.   Revenue Divisional Officer
    3.   District Treasury Officer
    4.   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.
    1.   10
    2.   15
    3.   20
    4.   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.
    1.   75%
    2.   40%
    3.   50%
    4.   25%
76. Grants to recognised private, technical and industrial institutions are sanctioned by the ________.
    1.   Government
    2.   Director of Industries and Commerce
    3.   Director of Technical Education
    4.   None of these
77. Grant in aid to co-operative supervising unions, The co-operative Institutions and other co-operative societies are sanctioned by _________.
    1.   Joint Registrar of Co-operative Societies
    2.   Director of Co-operative Audit
    3.   Registrar of Co-operative Societies
    4.   Co-operative Secretary
78. Interest free advance of comparatively small magnificent recoverable or less than ________ Instalements.
    1.   30
    2.   40
    3.   12
    4.   60
79. Advance for the removal of encroachments included in
    1.   Civil Advance
    2.   Other Advances
    3.   Revenue Advance
    4.   Special Advance
80. A Demand collection and balance statement for the whole year in the prescribed form shall also to be appended to the __________.
    1.   Budget estimates
    2.   Administration Report
    3.   Audit Report
    4.   None of these
81. Devaswom Fund included in
    1.   Security Deposits
    2.   Personal Deposits
    3.   Criminal Court Deposits
    4.   Civil Court Deposit
82. Sales proceeds of intestate property included in
    1.   Security deposit
    2.   Civil courts deposit
    3.   Personal deposit
    4.   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
    1.   Part II Scheme
    2.   Part I Scheme
    3.   Loan Schemes
    4.   Detailed Budget
84. In estimating the Cost during the year, the ________ should carefully consider when the scheme is likely to be introduced.
    1.   Head of Department
    2.   Head of Office
    3.   Estimating Officer
    4.   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.
    1.   31st October
    2.   15th October
    3.   1st of November
    4.   15th November
86. ________ shall have the right to reply at the end of discussion.
    1.   Finance Minister
    2.   Chief Minister
    3.   Speaker
    4.   None of these
87. Who is the officer authorised to communicate to the Accountant General Copies of orders sanctioning expenditure?
    1.   Finance Department
    2.   Head of Department
    3.   The authority which accords sanction
    4.   Treasury office who makes the payment
88. The communication of the reason for rejection of a tender to the tenderer is
    1.   Allowed only with the permission of Government
    2.   Not allowed
    3.   Done by the purchasing officer
    4.   None of these
89. What is the rate of interest for the advance of Mosquito Nets?
    1.   2%
    2.   1%
    3.   4%
    4.   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
    1.   Head of office
    2.   Head of department
    3.   Every departmental controlling officer
    4.   Administrative department
91. Original record of actual measurement of a work is
    1.   Sanctioned estimate
    2.   Bills of contractors of works
    3.   Work Diary
    4.   Measurement book
92. In what types of cases of deposits the function is merely that of a Banker
    1.   Personal Deposits
    2.   Deposits of Local Funds
    3.   Revenue Deposits
    4.   Criminal Court Deposits
93. Articles of Government shall be sold on credit sales
    1.   up to Rs. 5,000
    2.   up to Rs. 1,000
    3.   up to Rs. 500
    4.   No credit sales
94. On receipt of a book of forms in connection with a railway warrant, _________ is responsible for examining it and satisfying himself that it is perfect in all respects.
    1.   Senior superintendent
    2.   Superintendent of police
    3.   Sub inspector/Officer in charge
    4.   Station master
95. Sanction of _______ should be obtained for purchasing arms and ammunition required by any department.
    1.   Government
    2.   Director General of Police
    3.   District Collector
    4.   Superintendent of Police
96. Whose sanction is required for the construction or purchase of boats __________.
    1.   Government
    2.   Chief Engineer (Mechanical)
    3.   Director of Ports
    4.   District Collector
97. Belts may be renewed once in _________ years in the case of peons.
    1.   3
    2.   4
    3.   2
    4.   5
98. Who has the power to sanction purchase of clocks of the value of and under Rs. 200/-
    1.   Head of office
    2.   Head of department
    3.   Government
    4.   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
    1.   Health Service Department
    2.   Police Department
    3.   Revenue Department
    4.   None of these
100. Who is authorised to incur annual expenditure on account of sanitation?
     1.   Government
     2.   Director Health Services
     3.   District Collector
     4.   District Medical Officer (Health)