SOLVED PAPER OF ACCOUNT TEST (HIGHER) – PART I – PAPER II EXAM HELD ON JULY, 2012.
(THE KERALA FINANCIAL CODE VOLUMES I AND II AND KERALA BUDGET MANUAL)
1. Principles to be observed in making appointment of supernumeraries:
Art. 69 (c) kfc vol. I
2. Deduction towards provident fund from pay bills:
Art. 89(1) kfc vol I.
3. Measurement book is defined in:
Art. 189 kfc vol I.
4. Muster roll is defined in
Art. 186 kfc vol I.
5. Procedure to be followed when a warning slip is received:
Para 66 kbm.
6. Distribution of reduction in demand among subheads will be done by
Finance secretary.
7. Civil Deposits are classified in:
Art. 268 kfc vol I.
8. Treasurer of charitable endowment is:
Director of local fund audit.
9. Restriction towards the use of erasers is explained in:
Art. 336 kfc vol I.
10. Write off of irrecoverable loans and advances:
Art. 265 kfc vol I.
11. Present rate of interest of marriage advance:
8%.
12. Revenue advance is explained in:
Art. 259 kfc vol I
13. Payment of Annual grant in aid to Grandhasala Sangham:
Art. 215 kfc vol I.
14. Composition and Functioning of Committee on Public Accounts is prescribed in:
Para 108 kbm.
15. Disposal of draft para deals in:
Para 104 kbm.
16. To authorise an increment to a Gazetted Officer, The Accountant General requires:
[Question Deleted.]
17. Settlement of unclaimed Provident Fund Deposit is dealt in
Art. 276 kfc vol I.
18. Responsibility if loss is being fixed as per:
Art. 303 kfc vol I.
19. The budget manual form -11 is prescribed for:
Details of Govt. Property leased out at concessional rate.
20. Explanatory memorandum to budget will not include:
[Question Deleted.]
21. Prosecution for embezzlement of public money or property deals in:
Art. 305 kfc vol. 1.
22. Control of expenditure by Disbursing officer prescribed in:
Para 70 kbm.
23. Standards of Financial propriety and important Financial Principles is prescribed in:
Art. 40(b) and (c) kfc vol. 1.
24. Period of limitations in the case of arrears of pay, pension and gratuity is fixed in:
Art. 56(b) kfc vol. 1.
25. Vacancy remission is allowed as per:
Art. 117(4) kfc vol. 1.
26. ‘Audit Report’ is mentioned in:
Para 99 kbm.
27. Administration, supervision and control of secret service expenditure deals in accordance with:
Appn. 6 kfc vol. 2.
28. Forest Deposit is defined in:
Art. 278 kfc vol. 1.
29. Realization of EMD is prescribed in:
Art. 132 kfc vol. 1.
30. Revenue deposit is defined in:
[Question Deleted.].
31. Waiver of revenue is explained in:
Art. 38A kfc vol. 1.
32. Letter of credit as a measure of budgetary control is prescribed in:
Appn. 12 kbm.
33. Items included in the criminal court deposit are stated in:
Art. 271 kfc vol. 1.
34. Communication of Sanction to the Accountant General is insisted in:
Art. 45 kfc vol. 1.
35. Consolidated Estimate of Plan Schemes are prepared in:
Para 16 kbm.
36. Period of validity of an endorsed bill is:
3 Months subject to the last day of March.
37. Remission of revenue is explained in:
Art. 38 kfc vol. 1.
38. Procedure for supplementary grant is prescribed in:
Para 11, 87-89 kbm.
39. Security deposit of private employer of a Government employee is prescribed in:
Art. 296 kfc vol. 1.
40. Classification of transactions are prescribed in:
Para 9 kbm.
41. Which is not a Local Fund?
State Insurance Fund.
42. Inter Govt. transactions are adjusted by:
Accountant General.
43. Committee on Estimate is mentioned in :
[Question Deleted.]
44. Negotiated contract is mentioned in :
Art.142 kfc vol.I
45. Rules on Refund of revenue is prescribed in :
Art.35-37 kfc vol.I
46. Vote on account is explained in :
Para 57 kbm.
47. Item of expenditure NOT charged on the consolidated fund of the state:
Salary and allowances of subordinate judicial officers.
48. Write off of losses is defined in :
Art.300 kfc vol I.
49. The term ‘New Service’ is explained in :
Para 94 kbm.
50. Immediate relief to Families of Person die in Harness is prescribed in :
Art.253 kfc vol .I & Appn.10 vol.2.
51. Estimate of a work is prepared under:
Art.173 kfc vol. 1.
52. Rules and Regulations to grant Permananent Advance:
Art.95 kfc Vol.1.
53. Appendix 5 kbm deals with:
Gross vote under suspense stock.
54. Validity period of a letter of credit is :
3 months.
55. Appropriation bill is explained in :
Para 56 kbm.
56. Corpus of contingency fund of Kerala is :
[Question Deleted.]
57. Permanent advance is being used to meet:
Unforeseen expenditure.
58. Specimen signature of a gazetted officer is to be forwarded to the Accountant General in case:
To draw leave salary in another state.
59. Sanction will lapse in accordance with:
Art. 50kfc vol.1.
60. Procedure for accepting “Tender” is explained in :
Art.135 kfc vol.1.
61. Treasury officer refused to accept a non-countersigned R.T.C of an officer who assumed charge of a newly created post. Is it correct?
No, exception to Art.81 (a) kfc vol.1.
62. Recovery of charges from local body is authorized in :
Art.311 kfc vol.1.
63. Discretionary donation to charitable institutions are being sanctioned by:
Governor.
64. Procedure to be followed when a defalcation or loss come to notice is specified in :
Art.297 kfc vol.1.
65. The record that can be destroyed is :
Sub vouchers of secret service expenditure.
66. Preparation of revised budget estimation is prescribed in :
Para 20 kbm.
67. The units of appropriation is specified in :
Appn.11 kbm.
68. Reporting of personal claim of a gazetted officer is as per:
Para 77 kbm.
69. Collective fidelity guarantee insurance policy is mentioned in :
Art.286 kfc vol.1.
70. Sub major Head is defined in:
Para 11 kbm.
71. Refund of revenue is defined in:
Art.35 kfc vol.1
72. Advance of purchase of motor car is sanctioned by:
Government.
73. Preparation of indent for purchase is specified in :
Art.123 kfc vol.1.
74. Functioning of Finance Commission of India will be determined by:
The President of India.
75. The control of expenditure by Chief controlling officer is specified in :
Para 72 kbm.
76. Special rule for a particular item of contingent expenditure is incorporated in :
Appn.4 kfc.vol2.
77. Allowances not exempted from court attachment:
[Question Deleted.]
78. ‘Draft paragraph’ is explained in :
Para 100 kbm.
79. Budget Documents are enlisted in:
Para 51 kbm.
80. Major divisions of accounts are specified in :
Para 8 kbm.
81. Procedure to be followed discrepancies found on verification of stores is explained in:
Art. 161, kfc vol.1
82. Performance Budget:
Para 53 kbm.
83. Which is not a part of the public account?
Forest Deposit.
84. Repayment of security deposit is based on :
Art.295 (a) kfc Vol.1.
85. Rules governing secret service expenditure is :
Appnx. 6 kfc vol.2
86. Which is not an interest bearing advance?
Transfer pay advance.
87. Expenditure on inaugural ceremony of major works are controlled by:
Art.221 kfc vol.1.
88. Duties and responsibilities in realizing fine:
Art.23 (a) kfc vol.1.
89. HBA to Govt servant is sanctioned under:
[Question Deleted.]
90. Immovable property register is maintained under rule:
Art.170 kfc vol.1.
91. Procedure for regularization excess over voted grant:
Appnx.15 kbm.
92. Grant is aid to state co-operative union is sanctioned by :
Registrar of co-operative societies.
93. Destruction of official records relating to accounts is specified in :
Art.338 kfc vol.1
94. Keeping of accounts relating to Fine is under:
Art 24 kfc vol1.
95. Rules for preparation of Muster Roll:
Art.187 kfc vol.1.
96. Contractor’s security deposit is realized under:
Art.287 kfc vol.1
97. The rate of penal interest on overdue installment of loan:
2.5%.
98. Secretary to saving bank is :
Director of Treasuries.
99. The TA bills which needs no counter signature:
Secretary to Government.
100. List of estimating officers is incorporated in :
Appnx.6 kbm.