KFC,KBM-Test Paper. No. 2
ONLINE TEST
Kerala Financial Code Vol.1&2, Kerala Budget Manual
- The annual budgeting limit for expenditure on refreshments at meetings of committee shall not exceed
- Rs. 1,00,000
- Rs. 50,000
- Rs. 40,000
- Rs. 25,000
- Who is competent to sanction hot and cold weather charges which are not of a recurring character?
- Head of Department
- Head of Office
- District Collector
- Government
- The shifting of existing telephones connection may be sanctioned by ________.
- Head of Department
- Head of Office
- Controlling officer
- Government
- Which one of the following taluk do not have the risk of filarisis?
- Ambalapuzha
- Thodupuzha
- Karunagappally
- Parur
- Certificate showing utilisation of grant in aid is laid down in _________.
- KFC Form No. 43
- KFC Form No. 44
- KFC Form No. 45
- KFC Form No. 48
- Prisoners shall not be sent by mail or express trains except for _________.
- Special reasons
- Presenting the Court
- At the time of summoning
- None of the above
- 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.
- Legislature
- Governor
- Cabinet
- Government
- Execution of the budget is done by
- Minister
- Legislature
- Executive
- Accountant General
- Control over expenditure is exercised by whom in a Parliamentary system
- Legislature
- Executive
- Audit
- All of the above
- The technique of presenting the operation of Government in both financial and physical terms is
- Evaluation Budget
- Performance Budget
- Revised Budget
- Zero Budget
- A Government servant dies at 6.00 AM on 31.10.2017. His eligibility for pay and allowance for the month is for _________ days.
- 30 days
- 31 days
- 30(1)/(2)` days
- None of these
- Who is competent to sanction discretionary grants in addition to the officers of the Revenue Department?
- Revenue Minister
- Chief Secretary
- Chief Minister
- Governor
- How many digits are there in Arabic number code of a major Head?
- Five
- Two
- Four
- Three
- The legal authority for the withdrawal of money from the consolidated fund of the state is
- Vote on Account
- Appropriation Bill
- The Appropriation Act
- Voting of the Demands for grants
- What make the conclusion of the second stage of the budgetary cycle?
- Passing of budget
- Review of budget
- Execution of budget
- Analysis of budget
- _______ means documents presented before the legislature every year by Finance Minister.
- Balance sheet
- Budget
- Vote of Account
- Statement of expenditure
- The contingency fund of the State is established by the Legislature under Article _________ of the constitution.
- 150
- -212
- 202
- 267(2)
- 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 _________.
- C and AG
- Finance Department
- Parliament
- Accountant General
- -________ means the assignment of funds by the Legislature to meet the specified expenditure.
- Resumption of funds
- Re appropriation
- Appropriation
- Allotment
- __________ is purely an executive function.
- Review of Budget
- Passing of the Budget
- Presentation of the Budget
- Preparation of the Budget
- Which estimate of expenditure should be accompanied by a self explanatory report?
- Development expenditure
- Plan expenditure
- Capital expenditure
- Committed (non plan)
- The provision for stores should be worked out based on
- Past consumption
- Anticipated variation
- Stock in hand
- All of the above
- In respect of schemes involving expenditure under more than one Head of Account, what is the procedure to be adopted when preparing budget estimates
- When providing for expenditure under one head of account, details of provision under other head of account should be noted as remarks
- The total amount should be provided under one Head, subject to re appropriation
- Either (1) or (2)
- None of the above
- _________ is the abandonment of claims of revenue (arising from taxation laws, services rendered, land revenue etc.) without exhausting all avenues of recovery.
- Remission of revenue
- Refund of revenue
- Waiver of revenue
- None of these
- 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 _______.
- Detailed Estimate
- Appropriation
- Revised Estimate
- Re appropriation
- Head of Department in charge of important sources of revenue should keep the _________ department fully informed of the collection of revenue under their control.
- Revenue department
- Treasury department
- Administrative department
- Finance department
- __________ means the documents required in connection with the giving out of a work on contract.
- Contract documents
- Bank guarantee
- Security documents
- Security deposit
- 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.
- Financial principles
- Standard of financial propriety
- Expenditure sanction
- Financial sanction
- The officer empowered to control operation of Treasury SB A/c is
- Accountant General
- Director of Treasuries
- Finance Secretary
- Director of State Audit Department
- The Accountant General, Central Revenues also maintain a _________ for central transactions which is posted from the final accounts of each year.
- Cash Book
- Journal and Ledger
- Subsidiary Journal
- None of these
- The receipt Heads (Capital Account) is the second division shall deal with ________.
- Capital expenditure
- Capital gains
- Revenue receipts
- Receipts of a Capital nature
- Recoveries by one department from another department of the same government is laid down in
- Art. 76 KAC Vol.I
- Art. 75 KFC Vol.I
- Art. 75 KAC Vol I
- Art. 73 KAC Vol. I
- 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 ________.
- 2075 - 00 - 795
- 2705 - 00 - 795
- 2074 - 00 - 793
- 2073 - 00 - 795
- Proforma Accounts are maintained by the departmental authorities in such form as may be agreed upon between C and AG and ________ concerned.
- Government
- Director of Treasuries
- Head of department
- None of these
- The expenditure on Government residential building will be accounted for under the Major Head
- 2059
- 2216
- 2053
- 2217
- All losses or deficiencies in buildings, lands, stores and equipments are not to be recorded as a separate head of account but should be ________.
- Loss
- Debt
- Written off
- None of these
- The procedure to be followed for payment of money into the public account of the state is registered by Law made by _________.
- State Legislative
- Parliament
- Loksabha
- Governor
- Contribution towards leave salary and pension contributions recovered in respect of Government servant lent on foreign service
- Government under which he will be employed on deputation
- Government under which he was permanently employed before deputation
- Either (1) or (2) as opted by the Government servant
- None of these
- 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 _________.
- Revenue Department
- Finance Department
- Accountant General
- None of these
- The authorities empowered to enter into contract on behalf of Governor are specified in the _________.
- Agreement
- Book of forms
- Book of financial powers
- P.W.D Account Code
- All contracts should be in form of written agreements expressed to be made by the ______ and signed by the competent authority.
- Governor
- Chief Engineer
- Finance Secretary
- Chief Secretary
- When does an appropriation lapse?
- It will not lapse
- Lapse after the expiry of six months
- At the close of the calendar year
- At the close of the financial year
- What is the period of limitation in respect of arrears claims of pay and allowances including leave salary?
- Two years
- Three years
- Five years
- Six years
- Who is responsible for the auditing of all expenditure charged against the Government?
- State Audit Department
- Finance Department
- Accountant General
- None of these
- A register should be maintained in each office in ________ for recording the objections communicated by the Accountant General.
- Form 2
- Form 3
- Form 4
- Form 5
- The first replies to inspection reports should be sent ______ from the date of receipt of the inspection report.
- Within 4 weeks
- Within a fortnight
- Within 3 weeks
- Within a Month
- T.A Bills for which counter signature is not required
- Deputy collector
- Deputy secretary
- Joint secretary
- Administrative assistant
- Who authorise the payments of increments to Gazetted Officers as they fall due
- Disbursing officer
- Head of department
- Head of office
- Accountant general
- No one above the rank of __________ may use railway warrants when travelling on duty on transfer or for escorting prisoners.
- Civil Police Officer
- Sub Inspector of Police
- Senior Civil Police Officer
- Inspector of Police
- Which of the following allowances have been declared by the State Government to be exempt from attachment by order of court?
- All kinds of the travelling allowance
- All kinds of conveyance
- All house rent allowance
- All of the above
- Permanent advance of a Head of Department has to be sanctioned by _________.
- Accountant General
- Finance Department
- Government
- Director of Treasuries
- 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.
- 18%
- 15%
- 12%
- 24%
- 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.
- Non Gazetted Officer
- Last grade servants
- Gazetted officer
- Head of office
- Government will pay ________ interest of any deposit held by them in the form of cash.
- 6%
- 8%
- No
- None of these
- 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.
- One Month
- 2 Months
- 6 Months
- 3 Months
- If damage to immovable Government property caused due to calamity, the fact may be intimated to
- Accountant General
- Immediate Superior
- Head of the Department who will report to Government
- All of the above
- ________ 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.
- Head of office
- Head of department
- District collector
- None of these
- _________ has been appointed as the Treasurer of Charitable Endowments for the state.
- Director of Treasuries
- Examiner of Local fund
- Board of Revenue
- None of these
- List the records which should on no account be destroyed
- Lapsed list of Judicial Depots
- Orders and sanctions of a permanent character until revised
- Cash book and classified ledger, stock register of Furniture
- All of the above
- Contingent bills should be preserved for not less than _________.
- 2 Complete years
- 3 Complete years
- 4 Complete years
- 5 Complete years
- In all offices a register of valuable documents in Form given in Art _________ KFC shall be maintained.
- 305
- 228
- 160
- 333
- Protection of Religious Edifices are described in article __________ KFC.
- 195
- 193
- 196
- 198
- The maximum number of instalments of repayment of motor car advance is
- 144
- 108
- 120
- 60
- The term stores does not include _________.
- Charcoal
- Dietary products
- Fuel
- All of these
- 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.
- Administrative sanction
- Financial sanction
- Purchase sanction
- Technical sanction
- -__________ tender may be adopted in the case of small order when the articles required are of a proprietary character.
- Open
- Single
- Limited
- None of these
- _________ is a contract for the supply of stores at specified rates during the period covered by the contract.
- Running contract
- DGS and D
- Negotiated contract
- Rate contract
- Rate contract may be settled by __________.
- Head of department
- Stores purchase department
- Accountant general
- Finance department
- Payment to firms abroad is arranged by __________ through the State Bank of India.
- Accountant General
- Store Purchase Department
- Finance Department
- Head of Departments
- A responsible officer of the Department should inspect all perishable stores ________.
- Once in 3 months
- Once in a month
- Once in each half year
- Once in a year
- _______ is intended to detect errors and prevent fraudulent entries.
- Check measurement
- Cross checkin
- Measurement
- None of these
- A sum of __________ is payable annually to Her Highness the Senior Maharani of Travancore from the date of termination of the Regency.
- Rs. 1,00,000
- Rs. 75,000
- Rs. 1,25,000
- Rs. 1,50,000
- __________ 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.
- Sub Registrar
- Revenue Divisional Officer
- District Treasury Officer
- District Collector
- 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.
- 10
- 15
- 20
- 25
- __________ of the grants received by the library from Government each year should be utilised for the purchase of new books for the library.
- 75%
- 40%
- 50%
- 25%
- Grants to recognised private, technical and industrial institutions are sanctioned by the ________.
- Government
- Director of Industries and Commerce
- Director of Technical Education
- None of these
- Grant in aid to co-operative supervising unions, The co-operative Institutions and other co-operative societies are sanctioned by _________.
- Joint Registrar of Co-operative Societies
- Director of Co-operative Audit
- Registrar of Co-operative Societies
- Co-operative Secretary
- Interest free advance of comparatively small magnificent recoverable or less than ________ Instalements.
- 30
- 40
- 12
- 60
- Advance for the removal of encroachments included in
- Civil Advance
- Other Advances
- Revenue Advance
- Special Advance
- A Demand collection and balance statement for the whole year in the prescribed form shall also to be appended to the __________.
- Budget estimates
- Administration Report
- Audit Report
- None of these
- Devaswom Fund included in
- Security Deposits
- Personal Deposits
- Criminal Court Deposits
- Civil Court Deposit
- Sales proceeds of intestate property included in
- Security deposit
- Civil courts deposit
- Personal deposit
- Criminal courts deposit
- 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
- Part II Scheme
- Part I Scheme
- Loan Schemes
- Detailed Budget
- In estimating the Cost during the year, the ________ should carefully consider when the scheme is likely to be introduced.
- Head of Department
- Head of Office
- Estimating Officer
- Government
- 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.
- 31st October
- 15th October
- 1st of November
- 15th November
- ________ shall have the right to reply at the end of discussion.
- Finance Minister
- Chief Minister
- Speaker
- None of these
- Who is the officer authorised to communicate to the Accountant General Copies of orders sanctioning expenditure?
- Finance Department
- Head of Department
- The authority which accords sanction
- Treasury office who makes the payment
- The communication of the reason for rejection of a tender to the tenderer is
- Allowed only with the permission of Government
- Not allowed
- Done by the purchasing officer
- None of these
- What is the rate of interest for the advance of Mosquito Nets?
- 2%
- 1%
- 4%
- Interest free
- Who is to watch closely the progress of realisation of revenue under his control and review the recoveries made against the demand
- Head of office
- Head of department
- Every departmental controlling officer
- Administrative department
- Original record of actual measurement of a work is
- Sanctioned estimate
- Bills of contractors of works
- Work Diary
- Measurement book
- In what types of cases of deposits the function is merely that of a Banker
- Personal Deposits
- Deposits of Local Funds
- Revenue Deposits
- Criminal Court Deposits
- Articles of Government shall be sold on credit sales
- up to Rs. 5,000
- up to Rs. 1,000
- up to Rs. 500
- No credit sales
- 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.
- Senior superintendent
- Superintendent of police
- Sub inspector/Officer in charge
- Station master
- Sanction of _______ should be obtained for purchasing arms and ammunition required by any department.
- Government
- Director General of Police
- District Collector
- Superintendent of Police
- Whose sanction is required for the construction or purchase of boats __________.
- Government
- Chief Engineer (Mechanical)
- Director of Ports
- District Collector
- Belts may be renewed once in _________ years in the case of peons.
- 3
- 4
- 2
- 5
- Who has the power to sanction purchase of clocks of the value of and under Rs. 200/-
- Head of office
- Head of department
- Government
- None of these
- Burial charges of dead bodies produced in the hospitals by the police for the post mortem for medico legal purposes shall be met by
- Health Service Department
- Police Department
- Revenue Department
- None of these
- Who is authorised to incur annual expenditure on account of sanitation?
- Government
- Director Health Services
- District Collector
- District Medical Officer (Health)