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DE-1/20 17/5 Question Booklet AiphaCode
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Question Booklet Serial Number
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1075986
DEPARTMENTAL TESTS -JANUARY, 2017 ACCOUNT TEST (LOWER) -PAPER IV [Kerala Treasury Code Volumes I and II and the Kerala Account Code Volume TI
(WithBooks)] Total Number of Questions: 100
'[Time': 1 '' hours (Maximum Marks: 100)
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[INSTRUCTIONS TO CANDIDATES]'
The, question paper will be given in the form ofa Question Booklet. There will be four versions of question booklets with question booklet alpha code viz. A, B, C & D. , The Question Booklet Alpha Code will be printed on the top left margin of the 'facing sheet of the question booklet. The Question Booklet Alpha Code allotted to you will be noted in your seating position in the Examination Hall. If you get a question booklet where the alpha code does not match to the allotted alpha code .in the seating position, please draw the attention of the invigilator IMMEDIATELY. The Question Booklet Serial Number is piinted on the top right margin of the facing sheet. If your question booklet is un-numbered, please 'get it replaced by new question booklet with same alpha code: . . The Question Bodklet will be sealed at the middle of the right margin. Candidate should not open the.'question booklet, until the indication is given to start answering. Immediately after the commencement of the examination, the candidate should check that the question booklet supplied contains all the 100 questions in serial order. The question booklet does not have unprinted or torn or missing pages and if,so the fact should be brought to the notice of the Invigilator and get it replaced by a coMplete booklet with same alpha code.. This is most' important. A blank sheet of paper is attached to the question booklet. This may be used for rough work: Please read carefully all the instructions on the reverse of the Answer Sheet before marking your answers. Each question is provided with four choices (A), (B), (C).and (D) having one correct answer. Choose the correct answer and darken the bubble corresponding to the question number-using Blue or Black Ball Point Pen in the OMR Answer Sheet.. Each 'correct answer carries 1 mark and for each wrong answer 1/3 mark will be deducted. No neative marks for unattended questions. No candidate will be allowed to leave the examination hall till the end of the session and without handing over the Answer Sheet to the Invigilator. Candidates should ensure that the Invigilator has verified all the entries in the Register Number Coding Sheet and that the Invigilator has affixed his/her signature in the space provided. Strict compliance' of instructions is essential. Any malpractice or 'attempt to commit any kind of malpractice in the Examination will result in the disqualification of the candidate.
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Maximum: 100 marks
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Time: 1- hours 1.
What is the procedure to be adopted by a Treasury officer in a case where the administrator of a personal Deposit Account.fails to furnish a certificate of acceptance of closing balance at' the end of the previous financial year even by June 15th of next year? The treasury officer shall not permit withdrawal from the personal deposit account concerned after 3 l. of May of that year until the prescribed certificate is furnished The treasury officer may grant extension of time up to June 30 The treasury officer shall take up the mattei with the controlling officer of the Departmental Officer. (D) The Treasury' offlcei shall report the matter to AG
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What is the additional certificate to be recorded by a drawing officer when he draws amount from treasury towards overtime fees which are to be paid out of fees collected from private parties? . . The drawing officer has to record the usual prescribed certificate only A, certificate to the effect that the fees claimed have not been drawn before To the effect that the ceiling if any fixed for overtime fees has not exceeded To the effect that the prescribed fees payable by private parties on account of the overtime have been realised and credited into the treasury
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In which form of bill DCRG authorised byAG is to be claimed from Treasury? (A) Form TR .108 • • • (B) Form TR 103 • • (C) No separate bill is prescribed. It can be claimed on the letter of authority itself (D) None of the above • • •
4.
Who is authorised to renew Pension Payment Order zhen the entries in the pensioner's or disburse 's half are completely filled up? " • District Treasury Officer (B) Director of Treasuries (C) Accountant General . (P) Pension sanctioning authority .
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What is the procedure prescribed when a leper pensioner is unable to appear before the treasury officer due to bodily infirmity? (for drawing pension) He shall send a bill to him claiming, pension (Treasury officer) He shall send a life certificate prescribed under the rules' based on which the Treasury Officer shall' prepare the bill and remit the pension by Postal Money Order (Irrespective any money limit) • •• • • (C) ,He should request the Treasury Officer to draw 'his pension and remit it to him • (D) He may collect his pension through his duly authorised messenger
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6. An irrecoverable revenue advance written off from plus and minus memorandum under proper authority was i'ecovered subse4uently. In this case what correction is to be made in the plus and minus memorandum of the treasury? (A) Balance in the memorandum should be increased by the amount recovered (B)- No action need be taken. No entry need be made (C) It should not affect the treasury plus and minus memorandum but should be . taken direct to the revenue -(D) None of the above 7.
Two of the most important returns to be prepared monthly and rendered to AG. by Dist. Treasuries on the due dates for compilation of monthly accounts are Plus and Minus Memorandum Schedule of lapsed deposits Schedule of repayment of deposits, Schedule of Forest Remittances (C) Cash balance reports statement of lapsed cash orders - Cash account and list of payments (with the schedules and vouchers).
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When the District Treasury Officer discovers a misclassification in the monthly accounts after its despatch to AG, the prescribed procedure for rectification is He shall prepare an alteration memorandum in form TA VIII showing additions or deductions to be made under the head of accounts affected, sign it and send it to AG He should rectify the mistake in the next monthly account and furnish relevant information . He should atonce, bring it to the iotice of AG by an urgent communication Advice of AG for rectification should be sought for
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The chest }ept in the Treasury for keeping notes hot in circulation and belonging to Reserve BankofJcdiaisknownas: . (B) Currency chest . Cash chest . (D) None of these' Strong room chest .. Which authority is entrusted with the duty of certifying a rdom in the Treasury suitable and fit to be used as Treasury strong roam? Director of Treasuries (A) (B) Dy. Supdt. of Police ,J49) An Asst Executive Engineer of PWD An officer not below the, rank than an Executive Engineer of PWD (D)
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What is the procedure to, be followed by 'a, disbursing officer when he receives a court attachment order on the salary of a govt. servant in respect of whom a previous attachment order is in force and not fully complied with? (A) He shall send it back to the court 'stating that an earlier attachment order is in .. . operation •' • . (B) • He shall seek the advice of his next superior officer - (C) Recovery should be made by the disbursing officer so long as the total amount recoverable with reference to attachment orders is within the monetary limits prescribed under rules . '. . •• . • . (D) He shall comply with the second attachment order also in the usual manner
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12. Under what circumstances can two treasury bill books be used by a single Drawing and Disbursing officer for cirawal of money from Treasury? When the D.D.O draws several bills monthly To keep the second book as reserve.for future use When the D.D.O is required to draw funds for the office from two different treasuries in vGhich case, a separate book is used for each treasury (B) One book for drawal of Pay and Ajlowances and the other for contingencies• and other items
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13.
As per rules a fresh treasury bill book shall be brought into use at the beginning of each: V Calendar year (B) At anytime drawing officer wants (C),'jJuly of each year Each financial year (entering the details of bills to be encashed from 1 April onwards)
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14. When a lost Treasury. Bill Book is found out subsequently by a drawing officer (after notifying that fact to the Treasury) what steps he is required to take under the rules? (A) Send it to the Treasury Officer conderned for record He shall immediately cancel the blank pages and the requisition slip under proper . attestation. He should also send an intimation to the treasury officer concerned Keep the book under safe custody along withother used books Use the book lost and then found for drawal in the place of the fresh one obtained from the Treasury • •• 15.
Before bringing a cash book-into use in a departmental office, a certificate of count of jages should be recorded on the front page duly signed by the (A) Head of the Office (B) Cashier IM Accountant • (D) Head clerk
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Do the rules permit a Govt. servant to place his private mdney in' a cash chest used for keeping money received in his official capacity? • He can do so with the knowledge of his head of office Rules prohibit it. He shall not place any private money in the office cash chest He can .do so provided his privateihoney is kept apart in the chest separately He. can do so. in exceptional circumstances'
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What is the mode of repayment of an amount from Personal Deposit Account? ,$) Repayment is to be -made only on cheques taken from the cheque book issued by the Treasury Officer, signed by the responsible Administrator of the P.D aàcoUnt • (B) Repayment may.be made on a bill form used for miscellaneous purposes (C) Repayment can be made in withdrawal forms specified for the purpose • (D) Only on cheques signed by the drawing and disbursing officer of the office
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18. What is the procedure to be followed when an attachment order from a personal deposit account maintained in a treasury is received by the Treasury Officer from a court? (A) Return the attachment order to the court requesting for sending it to the Administrator of the PD Account (B) He shall seek concurrence of the Administrator for making payment to the court (C> The treasury officer should withdraw the amount from the PD account presenting a bill in the prescribed form, duly signed by him and remit, the amount to the court. He should also intimate it to the Administrator (D)' 'None of the above
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19. Who shall draw the arrears of pay and allowances due to a deceased Govt. servant for disbursement to his heirs? The head of the department in which the Govt. servant was last employed His pension sanctioning Authority The treasury officer concerned The head of the office in which the Govt. servant was last employed' 20. Can a holder of a SB account with the treasury who has once closed his account, open another/ account soon? s(A) Yes. Can open another account No. He cannot open another account until after the expiration of the month in which the account was closed' No. He can open another account only after expiration of three months frbm the closing (D)' No.. He can open another account only after the expiration of two months from, the closing . . . . •
21. SB account holders of 'Treasury SB accounts' are credited annually interest at the prescribed years will cease to bear rate. However accounts remaining unoperated for interest. (B) Four financial years Five complete financial years ., , (D) Three financial years, (C) Six financial years 22. • For closing the SB account opened by a depositor with a treasury, he has to: . Present an application for it Produce pass book Produce unused cheque books issued to him All the documents mentioned in A, B, C above 23. In case a dep'ositor of SB account of a treasury wants to transfer his account from that treasury to another, can he continue to use the unused cheque leaves of the.former treasury? (A) No. He has to obtain fresh cheque books (B) No. He has to surrender the unused cheques to the treasury which issued them - (C) Yes. He may use these after altering the name of the new treasury. and account 'number under his full signature (D) 'None of these, DE-1/2017/5
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24. Payment of cheque drawn on a treasury not signed by the drawer (and overlooked by treasury by oversight at the time of making payment) is a. .: . type of treasury irregularity as per guidelines given. (A) Major Serious (C) .Very minor . (D) Minor
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25.
The columns in the treasury Bill Books to be filled up by the Treasury Officer while passing the bills presented by drawing officer are : . (A) 7to11 . . (B) 1to6 (C) 12.to14.. . . . w{8and9
26. Who is the authorised officer for making refund of election deposits furnished along with nominationpapers when elections are conducted for the Assembly? (A) District Collector State Election Commissioner Secretary/Legislature . Returning officer concerned who will authorise refund in writing 27. . Receipts and paymentson Personal Deposit account should be recorded in personal ledgers. in •. Form: (A) TAa5 (B) .TA17 : TA15 . . . 3"TA14 . .. .
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The principles governing the classification of each item of rec.eipt and payment occutring at a treasury are . . . with reference to the purpose for which they were.received and paid with reference to Govt. to which the transaction pertained. ie Central/State concerned and with reference to the department or such heads of receipts/payments as may be required by AG with reference to the classification furnished by the Remittent/Drawer with reference to the departrnent for which they were received or paid
(U) 29.
Of the following items which one is exempted from-stamp duty under the Indian Stamp Act, even though the amount exceeds Rs. 5,000?
4*4" Receipt given by a society registered under, any law relating to cooperative societies for the time being in force . Medical reimbursement claims of Govt. servants Payment made by demand draft . Payment made by cheques B
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What is the prescribed procedure to be followed when a large number of currency notes unfit for use accumulate at a treasury? (A). They should be destroyed with the permission of Reserve Bank They should be bundled and kept separately in the strong room, pending advice of RBl for disposal They should be sent to the Madras Office of issue department of RBI. (or to a treasury named by the curreticy officer) They should be exchanged for fresh notes from the nearest branch of a nationalised bank
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What is the intended purpose of the rule which stipulates that all receipt stamps on vouchers are defaced? . (A) To ensure that the vouchers bear the stamps prescribed under the .ndian Stamp Act (B) . To testify that wherever the stamps are required under the rules, they have been affixed (C) To comply with the provisions of the Indian Stamp Act - (D) To avoid their reuse and avoid the temptation to steal vouchers for the sake of stamps on them
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What is the special precaution to be:taken by a disbursing officer before paying claims of a deceased Govt. servant to the heirs? (apart from the routine and normal checks) (A) To ensure that the heirs are legally entitledto receive the amount (B) To ensure that the claim drawn is correct in every respect To ensure that no amount is due to Govt. from the deceased Govt. servant (D) That the claim has not been settled earlier .
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Under, the rules no sub vouchers (not sent elsewhere for audit) should be destroyed until years have elapsed from the date of the payment. (A Three years (B> Two years . lx Five years (D) One year . dq
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Is thery any limitation as to opening of savings bank account by a person on Treasuries? '-(A) No limitations . Yes, no person may open more than one account - Yes, up to three accounts may be.opened (fl) Yes, up to two accounts may be opened .. .
35. Authorisation of AG is required for Gazetted officer to thaw pay and allowances from a treasur)w Is there any exemption to this rule and if so the relevant rule in Treasury code are -.4A) No exception -. (B) Yes. Exceptions are given in rule 162 (CP Yes. Exceptions are given in rule 168 Yes. Exceptions are given in rule 18, 164 (subject to certain specified conditions) DEL1/2017/5 .
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36. Wboèe concurrence is required before a District treasury officer proceeds to arrange for actual destruction of various old records of his office on the expiry of the prescribed period as per rules? (A) Director of Treasuries (B) Accountant General Government No concurrence is required if the period of preservation prescribed is over - -. 37. Withdrawals from Treasury SB accounts are •permitted only by cheques supplied by the Treasuryyls there any exception to this rule? \JA1 Noexception Yes. If the amount of withdrawal is less than Rs. 5,000 Yes. In the case of withdrawal from security deposits and deposits of illiterate depositors May be permitted at the discretion of the Treasury officer
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38.
The register to accompany the bills drawn by various Drawing and Disbursing Officers, sent to treas9xy for encashment is known as: (B) Bill register Treasury bill book (D) Treasury transit register (C) Bill delivery register
39. What is the period of preservation of records at Treasury relating to files of Specimen Signatures of drawing officers? • • (B) 2 years (A) 3 years Perman&it (C) 5 years 40. Through which registers treasury officers watch prompt recovery of payments disallowed by-AG? • . • (B) Register of recoveries (A)/ Objection register (D) Noxie of the above WA32) Audit register 41.
Service ension meansa pension payable on grounds of: jA) Consideration of past employment• with Govt. of . India/State and includes gratuities or family pension payable Service rendered in Defence • Distinguished or meritorious service All pension debitable to consolidated fund of India/State
Intervention of AG is required for transfer of pension of a retired Gvt. servant from one treasury to ahother in the case of: (A) Transfer from a District Treasuri to• sub treasury in the same district Transfer from one District Treasury to another District Treasury in the same state transfer from one treasury of the state to another treasury in another state (D) • transfer from district treasury to a sub treasury in another district •
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43. Who is the authority empowered to renew a Pension Payment Order in case the pensioner's halfofOislost? . . . . Sub Treasury Officer . . (B) Accountant General ') (C) Director of Treasuries . JP1' District treasury Officer concerned 44.
What is the procedure to be followed when a drawing officer receives a report that a cheque drawn by him on a treasury is lost? . . . . (A) He shall inform the police
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He shall at once report the matter to the treasury officer concerned and request him to stop payment of the cheque . - (C) He shall cancel the cheque a.nd issue anpther (D) He shall ascertain the circumstances under.which the cheque was lost 45.. What is tje period of validity of a cheque drawn on a treaury? N1M' Three months from the date of issue Six months from the date of issue Four months from the date of issue Three complete months following .the month of issue 46.
Earnest money deposit of intending tenderers of forest department should be credited as (A) Receipt of forest dept. (B) Forest deposit Revenue deposit . . (D) Work deposit
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Remittances made direct between any two treasuries (of the State) shall be clhssified in the treasuryccount as -44) Foreign remittances . (B) Currency remittances (C) Local remittances (D) None of the above
48. The treasury officers receive their requirements of cheque books for issue to aüthorised cheque drawing officials from: (A) Controller of stationery 1_4) Superintendent of Govt. press (C). Currency officer of RBI (D) Finance department 49.
Who has the authority .to fix the maximum normal cash balance of each sub. treasury (non-banking) in a district? . The District Treasury Officer (based on the permissible maximum allowed for th6 district) . . . . Finaiice department . . .' . . Director of treasurie•s . . . (D) Accountant General .. . . -
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Deposit accounts handled by treasuries are different kinds and they are: (A) Revenue Deposits Personal deposits, Deposits of local funds Civil and Criminal court deposit All the types mentioned at A, B, C above
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51.
Which category of pensioners 'is exempted from personal appearance at the tresury for receipt of pension? Pensioners specially exempted so by the Govt. Women who are not accustomed to appear i.n public pensioners who produce satisfactory evidence that they are unable to appear because of bodily illnes or infirmity. Either of the category A; B, C above
52: Is it. necessary that the Treasury Bill Book be presented at the 'Bank along with any bill passed, for payment by the treasuy at the Bank? (A) Yes. It is necessary No. It need not be presented at the Bank under the rules (C) is to be 'presented if the Bank.insists for it If the amount drawn is above Rs. One lakh, it should be presented 53.
What is the,,precaution to be taken by a Govt. servant who sends a cheque to the treasury for payment by transfer credit in the Treasury accounts?' (A) Cheque should be signed by him on the reverse side also - (B) Proper acknowledgement shall' be obtained for the cheque issued (C). He should endorse on it the words "received payment by transfer credit to ............." and sign below (D) None of the above
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A. public,,work officer who frequently makes remittances to the treasury or'bankshould keep: . .A remittance book in form TR 15 for making entry, of each remittance Sufficient number of challans A,passbook A diary of remittances
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What' are the documents to be produced by a person who claims from the treasury arrears of pnsion of a decreased pensioner as his heir? (A) Pensioner's half of his PPO or copy of order sanctioning pension' (B) Death certificate of pensioner (C)" Evidence to establish his relationship to the deceased as his heir All the documents mentioned at A, B, C above ..
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When there are outstanding TA claims of a Gazetted Govt. servant who is on foreign service and prefer them from the treasury from which he was drawing his salary, can he claim without any authorisation? (A) Yes. He can draw the amOunt due without any authorisation (B) Yes. He can draw provided the claims are countersigned by his former superior officer No: Such claims shall be paid only after precheck of AG ' Yes, provided he surrenders LPC issued to him earlier
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57. What are the particulars to be furnished when a last pay certificate is issued to a Govt. 'servant either by Treasury Officer or head of 'office? Salary (or leave salary) and date upto which it as been paid GP'F Acéount No.; date of handing over charge Particulars of recoveries to be made from his pay, income tax recovered during the year . (D) All particulars of A, B, C and any other relevant details for regulating his pay by. DDO, concerned of hi office to which he was transferred 58.
What is the time period of frequency laid down in rules for a sub treasury officer to vèrifr the cash balance of his, treasury? (B) Once a month ' }A5 Af least twice a month (D) At intervals of ten days ' (C) . At evety week
59. . A bill or other document becomes a voucher when it is :(A) Written on it as paid Receipted and stamped 'paid' (C) USd for making a payment Used for drawing claims from treasury j
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60. What is the procedure to be adopted by a drawing officei if a cheque of a private party towards dues to Govt. presented at the Bank is not honoured and returned, with a request to reimburse handling charges? . (A) The dep.attmental officer will ask the party to remit forthwith such charges, besides settling.the dues in cash (B)' As the cheque is not honoured departmental officer may decline reimbursement of . . handling charges (C) The departmental officer shall within 7 days from the date of receipt of bounce4 cheque draw and pay such charges to the Bank debiting "office expense". He will also ask the party to remit the amount - . (D) None of the above 61. What is the prescribed date for the District Treasury officer to forward to AG annually a statement of personal deposit accounts not acknowledged by the Administrator and not 'operated by them, for more than 3 years as on 3Pt March of each year? (B) 31s' May' ' (A) 1-t July (D) 15t1 July ' ' ''(C) 1 June DE-1/2017/5 '
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63. The value of damaged and obsolete stampä should be deducted from the Plus and Minus memorandum:. . . . . . . . (A) after they have been identified and segregated (B) after they have been destroyed or otherwise disposed of in accordance with the .. . . . . prescribed rules (C) after their value is reported to the superior officer (D) at the end of the frnauicial year concerned after their disposal 64.
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62. Under normal rules of the treasuries the net cash payment only should be entered in the treasury accounts, ie there should not be. a, gross debit S with 'a contra credit. Certain or Kerala account Code II. exceptions to this,provision are given in Article .. (B) 48 (A) 26 . :(D) 57' . .. (C) 36
.65. As per rule a bill of non-recurring payment due to a Gazetted. officer, prechecked by AG enfaced for payment at a treasury should not be paid if presented 3.months after the date of enfacement; If so, can a TA bill of Such an officer enfaced for payment at a treasury on first Feb 2016 be paid if presented at? the treasury on 101h April 2016? Can be paid as three months is not over: Can be paid if presented up to 30th Apr 2016 Cannot be paid as it was not presented before the dose of the financial year on 31.3.16 even though three months period is not over Can be-paid with the concurrence of controlling officer concerned up to 30.4.16 66.
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The blank treasury bill books supplied to the treauries for issue to various drawing officers shallbe kept under: .. The custody of the treasurer . The custody of the Treasury Officer Joint custody of the TrOasurer and Treasury Officer Double lock under joint responsibility of the Treasury Officer and Treasurer,
Inthe case of doubtful claims the Treasury Officer should act on the, orders of: Director of Treasuries AG Finance department SuCh claims are to be rejected and it is for the party concerned to pursue it
67. On whose authority the Treasury officer is to pay gratuity to a Govt. servant retired from service on superannuation? - 4) A.G (A & E) . (A) Sanctioning Authority . (D) Finance Department (C) - . Director of Treasuries 68.
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Who is empowered to open temporary casirchests (for 'a limited period) in sub-treasuries? / (B) District Treasury Officer (A) Director of Treasuries: (D) Finance Depaitment Currency Officer of RBI ,-
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To whose notice the Treasury Qfficer should bring whenever there are reasons'to believe that
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notes are selling in the local market at a discount or a premium in large amounts? -
(A) Secretary Finance Department
(B) Director of Treasuries
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(D) CurrencyOfficer of RBI
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What is the procedure to be follawed by a Treasury Officer when he impounds a forged note?
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It should be stamped with the word 'Forged or the word 'Forged' w±itten on it in red ink in large letters and sent to the Police for enquiry It should be .sent to the currency officer The treasury officer shall obtain a statement from the presenter, of that note It should be destroyed Of the following which records are to be preserved .pernianently under the rules? (in the
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Treasury)
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Register of deposits Register of payment of interest on promissory notes Statement of lapsed deposits Ledger of personal deposits
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72. The treasury officer should record all payments made on cheques drawn by public works ,
officers in (A)
Cheque payment register
.(B) List of payments (C) Register of expenditure Form TA 2
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Register of cheque paid against'letters of credit (Form TA 10). Is it necessary to insist upon acknowledgements of payments in respect of adjustment bills
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drawn for Nil amount:. (A) Yes it must be obtained (C)
(B) No, as it involves no payment (D) It is necessaiy to satisfy the audit
Nt compulsory to obtain it
74. For security posts in the treaSuries do the rules contemplate separate fidelity guarantee insurance policy or a single one? (A) -
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Separate fidelity guarantee insurance policy for such posts in each district
(B) Such policies for each Category posts in each district' (C) A single fidelity guarantee insurance policy in the .name of Director of Treasuries (D)
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Under the rules to whom every disbursing officer who pays any civil pension shall report. promptly the death of a civil pensioner whose pension he was paying? (B) Finance department . (A) A.G (D) Pension sanctioning authority . (C). Director of Treasuries The daily accounts of receipts and payments at a sub treasury must be included in the accounts of the (B) Accountant General District treasury . (D) None of the above (C) Director of treasuries A special order of Govt. sanctiohing payments by a Treasury officer to be acted upon in the caseof 9rgency should be sent through . (B) Director of treasuries . 4) Finance .department (D) None of the above . (C) Accountant General
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Apart from the inspection report of the treasury inspected periodically by the AG, he to be forwarded to prepares annually a summary report called Annual reports of treasuries to be forwarded to Director of treasuries (A) (B). Annual report of working of treasuries to be forwarded to Govt. Audit report on treasuries to be forwarded to Finance Dept. Performance report of treasuries to be forwarded to Director of treasuries 79; Specimen signature cards for officers authorised to draw bills/cheques on a treasury should . . be obtained from (B) Govt. press (A) Státioner3i dept. The Treasury officer concerned . . . (C) Director of Treasuries 80.
Is it necessary that specimen signatures of officers authorised to draw bills/cheques should he -. sent to a Bank transacting cash business of the treasury in Form TR 74A? Need not be in the card form TR74A. May be furnished in slips of paper duly counter signed Must be in the form prescribed by the Bank Yes. Must be in the form TR74A . The officer authorised to draw has to present himself and furnish his, specimen signature . .
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Can the collector authorise and requiie a treasury officer in special circumstance to make a payment (othef than personal claim of a Govt. servant)? No. He can not authorise . . .. . . . (B) Yes, when delay is anticipated in getting sanction of Govt.. .: (C) Yes, In rare cases of emergency like floods, earthquakes etc., . (D) No. He can only request AG to authorise payment
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82. Whó is responsible for the correctness of the head of account to which the proceeds .of a cheque received by a departmental officer towards dues of Govt., is sent to the Treasury/Bank with a challan for collectionand credit to Govt.? (A) Treasury.officer (B) Departmentalofflcer (C) Bank His controlling officer 83. Whose sanction is necessary for a Govt. servant to open a personal deposit A/c in a treasury to handle transactions connected with an authorised endpwment fund? (A) Director of treasuries Dist. Treasury officer ...( (C) Accountant General (D) Government
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84. Under fhe rules, excess cash if any, found during the daily verifications of Treasury balance is to be credited to the head "0070-other administrative services'. In cases where it is subsequently found to be payable to a particular person, under whose orders thd refund is to bemade? (A) Director of Treasuries (B) Accountant General (C) Dist. Treasury officer . (D) Finance department 85. A cheque received by a Govt. servant on behalf of Govt. from, a private party towards dues, shall be treated as final payment only after: . . It is sent to the Bank for collection The Bank accepts it for clearance It has been cleared by the Bank and the amount is actually credited to Govt. (D) When the cheque received is found to be in order in every respect and the date and amount clearly written without any correction • 86. If any question arises whether money received by Govt. servant in any capacity form part of the. Govt. account or not, the question will be referred to the • whose decision. shall befinaL . . . . (A) Accountant General • (B) Government Concerned head of the department (D) None of the above 87. . DO the rules provide for issuance of a duplicate receipt by a Govt. servant for money received by him on the request of a party on the ground that the original is lost? (A). May .be issued after due verification of records . . (B) May be issued indicating at the top "duplicate" (C) May be issued if the party rémits the fees there for (D) shall not be issued. Instead only a certificate for having received the money on a specified day of certain money on a certain account from a certain person 88. In what manner mistake in an entry in the cash book of a departmental office is to be rectified? . . •. (A) By erasing the wrong entry and inserting the correct entry Over it By drawing the pen through the incortect entry and iiiserting the correct one in red ink between the lines and initialled with date by the head-of office . • • (C) Paating the correct entry written on a slip of paper over the wrong entry (D) Wrong entry may be corrected by overwriting DE-1/2017/5
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89. Under the rules laid down, who is to verify the cash balance in the cash book maintained by departmental officers at the end of each month and sign the certificate of verification? Headofoffice . Accountant A Gazetted officer nominated by the headof office Any gazetted officer of the office available on that day 90.
If any defalcation or loss of money, stamps or opium and other property, is discovered in' a treasury to whom the District Treasury officer should immediately send a preliminary
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report? (A) Director of Treasuries (B)AG Govt ' p all the three mentioned at A, B, C above 91.
What is the action contemplated in a District Treasury on daily receipt of the various extract registers of receipts from sub treasury officials? (A) To check correctness of classifications (B). To check whether the full details of deposits are given The item will be brought in detail in the district treasury registers and numbered in continuation of their series, and communicated to the sub treasury for future reference , Noneof the above
92.
The 'balance in the plus and minus memorandum' of deposit' transactions for the month of shall be reduced by the amount reported for lapse. (B) Jul.y JA March . ' . , (D) Septeni'ber (C) April .
93.
A revenue' advance held to be irrecoverable by the revenue authorities should be written 'off the treasury plus and minus memorandum under the authority of the: (B) Director of Treasuries (A) AG ODI Govt. . (C) Dist. treasury officer
94.
Do the rules contemplate AG's authorisation for drawal of salary in the case of a Gazetted officer transferred to another post with a change of designation only? No. A fresh pay slip is not necessary Yes. Fresh pay slip of AG is required even if there is no change in emoluments ' Yes. Fresh pay slip is required if Treasury officer insists (D). None of the.above 17
DE-1/2017/5 [P.T.OJ
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95. A certificate of safety is to be obtained for the strong room of every treasury from the authorised inspecting officer of the PWD: . (A) once in every two years . (B) once in three years once in six months cJ4' annually 96..
What is the procedure to be followed if a key of a Treasury Pathock is lost? (A). A new key may be arranged to be made by the local mechanics (BJ/'A report .should be sent to Director of Treasuries. The padlock should be sent to a Govt. workshop to have its lever altered and to provide a new key for it .(C) Make arrangements for providing a new set of padlock S None of the above . . . .
97
Do the rules provide for accepting iron safes/chests of private banks for safe custody by a •...: . . I Dist. treasury officer? . DTO can accept such items subject to rules laid down in this regard. Sanction 'of DTO in this respect shall be subject to scrutiny and approval post.— facto by the Director of Treasuries Sanction of Govt. is required for accepting such articles No such facility can be provided under the rules Such articles may be entrusted at the risk of the privat'e banks as treasury can iiottake responsibility
98.
The claims on account of pay and allowances of the non gazetted personnel should be deemed to arise at the station where . . . they are deployed for work .. . . the office of their Head of Department is located at the station where the drawing officer who draws their claims is stationed none of the above . . .
99. What is the time limit laid down in the rules for the safe custody of articles entrusted to Treasuries, but remain unclaimed and for which a Gazette notification is to be published as . .. . . the first step for disposal? (A) 20years . . . . . (B). lsyears . . 10 years . . (D) 25 years ,) 100. What is the stipulated procedure for repayment of an earnest money deposit credited. to Revenue Deposit, by a departmental officer? . . He should claim the amount for repayment in the preseribed form .. . . The department officer in whose favour the amount was deposited shall endorse a repayment order on the receipt which the treasury issued while receiving the deposit . .. The repayment may be claimed in the bill to be used for miscellaneous payment None of the above . . . . . . .
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