91 92./Ways and Means' refers to: raising of loans leving new taxes (C)/'a method of maintaining sufficient cash balance not below the minimum limit stipulated by the R.B.I. (D) raising of additional revenue The roles of audit and administration are: (A) identical (C) different
The mass of the Govt. account being cash basis is kept in: (B) single entry system (A) double entry system (D) zero balance system (C) combined entry system
96/ Whichthe following does not come under the main division of Govt. Account? (C)
(D)
Contingency fund
Public Account
97/ Items of receipts and payments which cannot at once be taken to a final head of account for want of information as to their nature or for any other reason may be held temporarily under: suspense account other receipts (D) miscellaneous (C) remittance head 98/ Travel expenses of a Govt. servant for travel on duty connected with an outside body is './ debitable to: ..-
Time : I - hours
(B) opposite (D) comp1emary to each of her
94. /fhe three E's in Audit are: (A) Eminency, Elegance, Enterprising (B) Efficiency, Eminence, Economy '-
Maximum: 100 marks
State Audit Reports of the C and AG are submitted to the Governor to be laid before the: (B) Subject committee (A) Parliament (D) Council of ministers (C) State legislature ,,'
100/The executive power of a state vests with the: (A) Chief Minister (C) Cabinet
www.keralapsctips.blogspot.in (Department Test 2015)
93.
DE-1/20 15/7
1.
Who is a friend, philosopher and guide of the public accounts committee and the committee on public undertakings? Speaker, Lok Sabha Chairman, Rajya Sabha Controller and Auditor General of India / Secretary General, Lok Sabha
2.
The Chairman and members of the State Public Service Commissioare appointed by: (B) Governor-'-/ (A) Prime Minister (D) President (C) Chief Minister
3.
The authority for formation of a new State or alteration of areas or boundaries or names of an existing State is vested with (B) Rajya Sabha (A) Parliament sJ (D) President —(G) Lok Sabha
4.
The official language of the Supreme Court of India: (B) Hindi and English (A) Hindi (D) English (C) Hindi and Bengali
5.
Joint Sittings of both the Houses of Parliament in certain cases may becopvened by: (B) The President './ (A) The Prime Minister (D) Speaker of the Lok Sabha (C) Chairman of the Rajya Sabha
6.
Deputy Chairman of the Rajya Sabha is appointed by: Elected by the members of the Rajya Sabha The President The Chairman Nominating the senior most member of opposition
jHow many persons can be nominated to the council of States (Rajya Sabha) by the President of India? (B) 10 (ten) (A) 6 (six) (D) 3 (three) 12 (twelve)
(B) Chief Secretary (D)/ Governor
8,/ Who has the power to promulgate ordinances during recess of legislature? (B) Speaker (A) Chief Minister (Dy, Governor (C) Law Minister DE-1/2015/7
14
D
FBI
3 [P.T.O.]
82./ Charges for remuneration to examiners is accounted under the detailed head:
9/ The State shall provide free and compulsory education to children of the ages of: (B) 6-14 (A) 6-12 (D) 5-11 (C) 5-12
(C)
1>,/Who has the authority to appoint Controller and Auditor General of India? The Prime Minister The Parliament (C)/ The President (D) Elected by the members of the Lok Sabha
www.keralapsctips.blogspot.in (Department Test 2015)
11.
12.
13.
14.
16.
17.
18.
/Z
Which parliamentary committee consists of members entirely of Lok Sabha? (B) Public Undertakings Committee (A) Public Accounts Committee (D) Estimates Comme (C) Subject Committee Tax assessment comes under which of the following: (B) Judicial act (A) Quasi-Judicial act (D) Statutory act (C) Legal act
(D) office expenses
(A) Objects
(B) Sector
(C) Function
(DY Scheme
Additional audit functions undertaken by the controller and auditor general on mutually agreed terms with the state come under: (A)
Performance Audit
(B) Consent Audit/
(C)
Test Audit
(D) Local Audit
(A)/Remittances
(B) Reserve Fund
(C)
(D) Public Account
Investmen3,/
Taxes collected by Govt. are classified under:
The outstanding feature of a democracy is the accountability of the administration to the: (B) executive (A) constitution (D) legislature (C) judiciary
(A)
Contingency fund
(B) JConsolidated fund
(C)
Deposit account
(D) Public account
)I'he main classification in accounts is:
The system of comprehensive appraisal of companies/corporations of Union Govt. is through a system of an internal mechanism of the Audit Dept. and it is called: (B) External Audit Method (A) Internal Audit System (D) Statutory Audit (C) Audit Board System/' In order to ensure the accuracy of balances shown in the Stock account, how often the articles are to be physically verified? (B) once in three months (A) at least once in a year/ (D) at least once in two years once in six months (C) Amounts drawn from treasury for payment of batta to witnesses is an example of: (B) scale regulated contingencies-,/ (A) contract contingencies (D) special contingencies (C) fully vouched contingencies
sector
(B) sub major head
(9/ major head
(D) minor head
/ntroduction of a major head of account requires the sanction of: k) (C)
C and AG of India
(B) Controller General of Accounts
Accountant General
(D) Finance Secretary
89 //ExPenditure of capital nature are usually met from (A)
contingency fund
(B) proceeds of taxation
(C)
accumulated balance with govt.
(1'borrowed fund
9/Govt. Accounts are kept in:
BIN cards of stores are posted from: Goods received sheets and stores indent,/ Priced stores ledger Issue notes Invoices
4
other charge
Subscriptions of GPF is accounted under:
The resource operations are carried out by whom: (B) Currency Officer, RBI (A) Director of Treasuries (D) Finance Secretary (C) Accountant General
DE-1/2015/7
(B) salaries
8,/In a head of account the sub-head denotes:
(A) 15.
professional charges
91.
D
D
-
(A)
two parts
4J!) three parts
(C)
four parts
(D) six parts
Audit is primarily intended to exercise adequate:
J
(A)
financial control
(C)
legislative control
(B)/budgetary control (D) administrative control 13
DE-1/2015/7 [P.T.O.J
74. Subject to the limits fixed by the State Legislature a State Govt. may borrow within the territory of India upon the security of
/
Cash Reserve
(B) Contingent Asset
(C)
Contingency Fund
(D) Consolidated Fun ,,,,
All balances under suspense heads have to reviewed at what internals: once in a year once in two years once in six months at short internals to secure that o item remains unadjusted longer than a reasonable period
20.
Central Audit is by and large: (A) routine audit (C) regularity and propriety audit/
/Which among the following is not a fundamental duty? (A) B)
76.
77.
ç 78.
,79.
to uphold and protect the sovereignty, unity and integrity of India provides for equal justice and free legal aid
(C)
to safeguard public property and to adjure violence
(D)
to value and preserve the rich heritage of our composite culture
In a State having a legislative council also a money bill shall be introduced: (A)
in either house
(B)
only in the legislative council
(C)
only in the legislative assembly
(9Y
first in the council and then in the assembly
~_/
If a question arises as to whether a member of a house of legislature of a state has beco: subject to any disqualifiction mentioned in the constitution whose decision shall be final: (A) Governor \./ (B) Speaker (C) Election Commission (D Chief Chief Electoral Officer of the State The Attorney General of India shall have right of audience in: Supreme Court of India only In all courts in the territory of India1 .7 Supreme Courts and High Courts only Supreme Court and Special Courts only The annual accounts of the Govt. presents: (A) total expenditure (B) total receipts total borrowings a fair and correct view of the financial Stewa,
2,1. The report of the Comptroller and Auditor-General of India relating to the accounts of a State shall be submitted to: (B) Chief Minister (A) Speaker (C) Finance Minister ,9) Governor 22.
the authority to amend (A) / Parliament (C) Supreme Court LLS
ision of the constitution of India? (D) Union Cabinet
24. ,/lnder which schedule, languages recognised by the constitution are included: (B) sixth schedule (A) fourth schedule (D) ninth schedule eighth schedule (,9) 25.
Every Judge of a High Court shall be appointed by warrant under hand and seal of (A) Chief Justice of India <) Governor of the State (D) President of India ,/ (C) Prime Minister of India If the amount authorised by the legislature for a particular service in the current financial year is found to be insufficient, demand raised for additional funds is called: çB) supplementary demand for grant (A) revised demand (D) excess grant (C) vote of credit
27.
-
-
2
Whichlist contain matters in respect of which Parliament has exclusive powers? (A) concurrent list (B/union list (C) state list (D) list of statutes 12
Powers, authority and responsibilities of Municipalities are included under which schedule of the constitution: (B) twelfth schedule,,/ (A)./ eleventh schedule (D) fifth schedule (C) sixth schedule
'hip of Govt. during form
How many members are there in the public accounts committee of parliament? (A) 30 ) 11 (C) 22 (D) 15
DE-1/2015/7
(B) regularity audit (D) propriety audit
'J
www.keralapsctips.blogspot.in (Department Test 2015)
7,
(A)
19.
D
D
The total number of Ministers including Chief Minister shall not exceed what percent of total members o)islative assembly of that state: (B) 12% (A) 15% (D) 17% (C) 10% " \at is the minimum age prescribed for a citizen of India to become a member of the Council of States (Rajya Sabha)? (B) 35 years (A) 25 years (D) 27 years (9) 30 years 5
DE-11201517 EP.T.O.1
29.
67y/Payments of amounts due by one department of Govt. to another Dept. of the same Govt.
The power to authorise a municipality to levy, collect and appropriate such taxes are made by: / (B) State Cabinet (A) Legislature of the State ,/ (D) Director of Municipalities (/ Local Administration Dept. rl}ie
"
shall ordinarily be made: (A)
What is the minimum age prescribed in the constitution for a citizen of India to be appointed as Governor of a State?
www.keralapsctips.blogspot.in (Department Test 2015)
(A) Completion of 35 years of age 3/ Recoveries on account of commuted value of pensions effected from other Govts. should be treated as (B) reduction from net receipts (A) revenue of the recovering Govt. (C) reduction from gross receipts (1Y reduction from expenditure
34.
Which among the following departments settle the claims against it through cheques? (B) forest and wild life / (A) agriculture (D) animal husbandry revenue
35.
/ (
(D) Completion of 38 years of age
Completion of 30 years of age
/WhiCh among the following is not a fundamental right under the constitution of India? (A)
right to constitutional remedies right to freedom of religion right against exploitation
7/ Under what basis the distribution between the Union and the states of the net proceeds of taxes which are to be or may be divided between them and the allocation between the states of the respective shares of such proceeds decided on the basis of the recommendation of the Finance Commission on the basis of the recommendation of the Central Board of Taxes
(D)
on adhoc basis
(C)
D
(D)/ Governor
Chief Minister
Expenditure on improvements of a temporary asset is classified under: (B) capital account (A) revenue account (C)
37. Under which detailed head of account to which the expenditure on purchase and maintenance of an ambulance to be debited: (B) travel expenses office expenses (D) motor vehic],/ (C) machinery and equipment
on the basis of the recommendation of the Planning Commission
(B) (C)
7 ,,/Government contracts made in exercise of the executive power of the State shall be expressed as to be made by: (B) Finance Secretary (A) Finance Minister
72.
3 ,1/Which among the following is a commercial Dept? (B) Stationary Dept. (A) Commercial Taxes Dept. Oill (D) Motor Vehicles Dept. State Water Transport Dept.
6
(B) Completion 40 years of age
1-1
When any land or building from one service dept. to another under the Kerala Govt. the transfer should be according to the following principle? (A) full market value may be realised book value may be realised 50% of the book value may be realised the transfer may be made free of char/
DE-1/20 15/7
(9)
J
(B),/ equal pay for equal work for both men and women
32. ,ln the public account which alphabet is assigned to denote 'Remittances': /7 (B) K (A) J (D) N (C) M How many digits are there in Arabic number code for a major head? (B) two (A) four three (C) one
(D) payment through cheques
$.Ø) by book transfer
fifth and last tier of classification in the accounts is the ) Detailed head (A) Minor head (D) Sub major head (C) Sub head
33.
(B) on cash basis
on mutual agreement
(D) suspense account
public account
7,/Who is the Supreme Commander of the Defence Forces of the Union of India? (A)
111
General of Indian Army
(B) Defence Minister
President
(D) Prime Minister 11
DE-1/2015/7 [P.T.O.]
--/
Which is the authority to decide whether a particular department or particular activities of a department shall be regarded as a commercial dept. or not?
38.
The pay and allowances of C and AG, pension etc. payable to retired C and AG and the administrative expenses of his personal office are met from
(A) Govt. (B)Accountant General Director of Industries and Commerce Dept. Stores Purchase Dept.
(A) public account of Govt. of India (B)./ charged on the consolidated fund of India contingency fund of India administrative expenses of Govt. of India
39x Taxes collected by Govt. are classified under: (A) Contingency fund (C) Deposit account
Finance Accounts of each state are prepared by: (A)
the finance secretary
(B) the director of treasuries (CV the account general of the state concerned (D)
director of audit (Formerly ELFA)
63. /Leave account of gazetted officers of the Govt. of Kerala are maintained by: ' Accountant General (A & E) Accountant General (Audit) (D) 64.
7"
Director of Treasuries
Collection of non tax revenue is based on (A) Legislation (B) Recommendation of finance commission (C) Quasi judicial assessment (D) J'urely an administrative decision
65./Central Audit is based on scrutiny of: rules and regulations accounts vouchers schedule and other documents submitted by various disbursing
www.keralapsctips.blogspot.in (Department Test 2015)
62
40.
42. oc
Once in four years or at such earlier time as President considers it necessary Once in five years or at such earlier time as the President considers it necessary On the expiry of three years from the date of submission of report by the previous commission once in a decade
The total amount payable in respect of any one person to the State or to any one municipality or any local authority in the state by way of taxes on profession or trade etc., shall not exceed (B) Rs. 5,000 per annum (A) Rs. 3,000 per annum (D) /Rs. 2,500 per annum (C) Rs. 1,500 per annum
/ about efficiency and economy in administration? (B) Public Accounts Committee (A) Public Undertakings Committee (C) Subject Committee (9Y Estimates Committee
10
Who is the authority to sumn, on, progue or dissolve the legislative assembly? (B). The Speaker (A) The Governor / (D) The Cabinet (C) The Chief Minister
(A) ,B)
66./Which financial committee of Parliament can suggest alternative policies in order to bring
DE-1/20 15/7
The Finance Minister The Governor
y/At what intervals the President appoints a Finance Commission:
/
vouchers
A Minister of a State shall hold office during the pleasure of Chief Minister Prime Minister Governor (Dk Legislative party to which the Minister belongs to
41/ At whose disposal is the contingency fund of a state: (B) (A) The Chief Minister
officers sanctions
Consolidated fund (D) Public account
If any question arises whether a bill introduced in the legislative assembly is a money bill or not whose decision shall be final: (B) Chief Minister (A)Governor (D) Law Minister (C) Speakei/ 10
D
7
DE-1/2015/7 [P.T.O.]
4,/Which among the following is a Direct Tax? (A) Commercial Tax (C) Land Revenue 47.
www.keralapsctips.blogspot.in (Department Test 2015)
48.
Which among the following is an indirect tax? (A) estate duty (C) motor vehicle tax/ Reduction of debt through si (A) amortisation appropriation
54. Dc
(B) Entertainment Tax (D, , Wealth Tax
Z
Priced stores ledger is posted from: (A) good received sheets and inden,/ (C) indents
Commercial Tax
(B)
VAT
(C)
Profession Tax
(D)
Income Ta
(A)
7
Salaries and allowances of the Chief Minister and other Minister Salaries and allowances of MLAs
C)
liquidation allocation
(B)
invoices of suppliers
(D)
receipts notes
Salaries and allowances of speaker and deputy speaker of the legislative assembly Salaries and allowance of the Director General of Police
56>/The issue rate of an article is fixed:
49 /rme appropriation accounts and the report of the Comptroller and Auditor General in respect ./ of a state will be scrutinized by the : (A) Estimates Committee Public Accounts Committee (C) Subject Committee (D) Public Undertakings Committee 50.
(A)
Among the following which one is an item of expenditure charged on the consolidated fund of the State of Kerala:
(B)"gift tax (D) income tax
ing fund is known as: (B) (D)
Taxes levied and collected by Union and distributed between the Union and the States:
/A)
at the beginning of the financial year
(B)
quarterly
(C)
half yearly
(D)
at the beginning of the calendar year
57.
Is re-appropriation from one grant or appropriation to another grant or appropriation permissible: permissible not permissible can be done under the orders of Finance Minister (b) permissible if the Accountant General agrees
58.
In the field of Government accounting the end products are the: finance accounts appropriation accounts (C) monthly accounts and aIal accounts (D) audit reports
The administrative expenses of a High Court including all salaries and allowances of judges and other officers and staff shall be : (A) voted expenditure of the state Govt. (B)/ charged upon the consolidated fund of the state voted expenditure of the union Govt. (D)
charged upon the consolidated fund of the Union Govt.
5YState Election Commission for conducting elections to the panchayats is appointed by: (A) The Minister in charge of Local Administration (B) The Chief Minister (C)
5 / /'For which system of accounts journal and ledger are maintained: (A)/double entry system (B) single entry system (C) cash based system (D) govt. accounting system
The Chief Secretary
(D)/ The Governor
7.
When does the President of India make a proclamation of financial emergency?
60.
The security of India or any part of it is threatened by external aggression
/
There is brake down of law and order When he is satisfied that a situation has arihereby the financial stability or credit of India or part of it is threatened (D)
DE-1/2015/7
Foreign exchange reserve comes down
8
D
D
The main (A) (B) (C)
point in every fraud investigation must be to ascertain: person responsible for the fraud the amount involved whether such frauds committed on earlier occasions whether the exercise of ordinary common sense and the application of existing rules would no ,,ve rendered the fraud impossible
9
DE-112015/7 [P.T.O.]
The amount of estimate in respect of each detailed hev of account should be rounded to the: , (A) Nearest ten (B)V Nearest thousand (C) Nearest hundred/ (D) Nearest ten thousand The Heads of Departments should prepare the statement of guarantees given by Government in: (A) Form KBM io/ (B) Form KBM 9 (C) Form KBM 11 (D) Form KBM 8
53.
Whose responsibility is to submit proposals for supplementary appropriations? (A) Head of Office (B) Administrative Department (C) Chief Controlling Offiy/ (D) Finance Department
54.
What is the last date by which proposals for surrender of savings should be received in the Finance Department from the Administrative Department? (A) 15th February (B) 251 hFebruary,,/ (C) 51h March (D) 151h March
The Non-plan estimates prepared by Head of Departments should reach Government: (A) Not later than November 30 (B) Not later than September 151-/ (C) Not later than September 30 (D) Not later than November 15 A demand for grant can be made only on the recommendation of the: (A) Accountant General (B) Governorv" (C) Director of Treasuries (D) Chief Secretary 470An agency subject is a subject administrated by the State Government on behalf of: (A) Governor (B) /Union Territories (C) Other State Governments (' Union Government How many sections 9re there for Part II of the Performance Budget? (A) Three (B) Two (C) Four (D) Five Evaluation reports on the performance budgets of selected departments are prepared and presented to the (A) Union Government (B) Chief Se'cretary (C) Leislatur ,,/ (D) Accountant General The Disbursing Officers have to submit to the Controlling Officers the statement of expenditure, after reco,jti1iation with treasuries (A) Monthly/ (B) Bi-monthly (C) Quarterly (D) Half yearly On which date was the system of Appropriation Control introduced in the State in selected departments? (A) 1st April 1956 (B) 1st April 1974 (C) 1t April 1976 (D) 1st April 1980
www.keralapsctips.blogspot.in (Department Test 2015)
disposal is the Contingency Fund of the Stateylaced? J7At whose (A) Chief Secretary (C) Secretary, Finance Department 56.
The procedure to be followed when it is noticed after the close of the financial year that the expenditure exceeded the grant as a whole is Inform the fact to the Accountant General Inform the fact to the Finance Minister Inform the fact to the Estimate Committee / Present a demand for such expenses to the Legisla/ure and obtain an "excess grant"
57.
Who is the Estimating Officer of the Account Head "Sinking Fund Investment Account"? (A) Accountant General (B) Revenue Department (C) Finance Department/ (D) Home Department
58.
The draft paragraphs sent by the Accountant General to the Secretary to Government concerned should be verified andjesults communicated to the Accountant General (A) Within Six weeks -/ (B) Within Four weeks (C) Within Eight weeks (D) Within Three weeks Annual financial statement is presented in the Legislative Assembly by the: (A) /Chief Secretary (B) Chief Minister Finance Minister (D) Revenue Minister
60.
52/Control over appropriation is the special responsibility of: (A) Head of Department (B) Administration Department (C) Revenue Department Finance Department DE-1/2015/6
ly,
8
D
(B/ Governor (D) Director of Treasuries
ii
An addition to the amount included in the schedule attached to the Appropriation Act or Acts for the year is known as: Supplementary Appropriation Supplementary statement of expenditure Supplementary grant (D) Supplementary demand for grant 9
DE-1/2015/6 [P.T.O.1
61. The last date by which the Head of Department should submit a consolidated list of all Part II schemes proposed by him to Government in the Administrative Department is Not later than l September every year Not later than 1s, December every year Not later than 15th Octobel: every year osuch other dates as may be prescribed by Not later than 1st October every year/ the Finance Department
The Administrative Department scrutinise the Estimates and forward their comments to the Finance Department within: (B) Seven days of receipt of estimates (A) Five days of receipt of estimates (D) Fourteen days of receipt of estimates (C) Ten days of receipt oy4imates Which Legislative Committee conducts the detailed examination of the Estimates presented to the 4gflature? (B) Public Undertakings Committee .) Public Accounts Committee (D) Estimates Committ (C) Subject Committee Voe
cc
www.keralapsctips.blogspot.in (Department Test 2015)
/' hich among the following is not a Civil Court Deposit? (A) Sale proceeds of interstate property (B),, Fees for printing copies of judgements pending payment to the printers jiI Sale proceeds of unclaimed perishable property (D) Stamp fees for succession certificates pending orders on the application 63.
Government accounts are kept in: (A) Four parts Three parts
Who should maintain a record of th supernumerary posts? (B) Drawing and Disbursing Officer (A) Head of Department sJ (D) General Administration Department (C) Accountant General ,> To meet expenditure on a new service To make an advance grant to meet the estimated e$'enditure for a part of the new financial year It is obtained at the end of every calendar year It is obtained when the demand cannot be stated with the details ordinarily given in the annual financial statement
65.
Who communicate the variations, if any, between the figures in the Demands for Grants laid before the Legislature and the grant as finally voted and included in the Appropriation Act to the Accountant General? Head of Department Parliamentary Affairs Department Planning and Economic Affairs Department Finance Departme/
66. /The system of letter of credit aims at controlling the expenditure month by month and letters IV' of credit are issued for: (B) Two weeks at a time wo months at a time (D) Fourth months at a time Three months at a time
Y
67. The Travelling Allowance Bills that require countersignature by the Controlling Officers before they are paid include the Travelling Allowance Bills of: Ministers / Honorary Officers such as members of the Leg ative Assembly serving in committees Chief Secretary Members of the Board of Revenue DE-1/2015/6
10
D
(B) Five parts (D) Two parts
37Fhe transactions of Government are classified accor.ng to a: Five-tier system (A) Four-tier system (D) Six-tier system (C) Seven-tier system etc."?
37.
How many sectors I (A) Four (C) Five
38.
How many sub sectors have the sector "C-Economic Services"? (B) Six (A) Three (C) Four (D) SeveIV"
39.
Whose approval is required for the introduction of a new minor head in the States accounts? Comptroller and Auditor General of Ind,/ State Legislature Chief Secretary Director of Treasuries
(B) Three (D) Two
40. The fourth-tier of classification in Government accounts is: (B) Minor heads (A) Detailed heads (D) Sub-heads (C) Sub major heads 41. The revenue due in March2013 but expected to be realised in April 2013 will be included in: (B) Revenue estimates for 201)4' (A) Revenue estimate for 2012- 13 (D) Neither (A) nor (B) (C) Either (A) or (B) 42.
D
If provision for loss has to be made in the budget, it should be with the special sanction of: (B) Chief Secretary (A) Estimates Committee (D) Finance Depa3nt (C) Accountant General 7
DE-1/2015/6 [P.T.O.]
A deposit credited to the Government as lapsed deposit should only be repaid: (A) With the previous sanction of the Finance Department (B)ZWith the previous sanction of the Revenue Department With the previous sanction of the Accountant General (D) With the previous sanction of the Director of Treasuries
68.
Under which Demand comes 2205 Art and Culture: (B) Demand no. XXV (A) Demand no. XVII (D) Demand no. XXIX (C) Demand no. XVI
69.
Running contracts are contracts settled for the supply of articles at intervals : (B) During a fortnight (A) During a month (D) During a whole yejrt thereof (C) During a quarter
70.
Other than Police Personnel which other Department Staff are eligible to use Motor Warrants while travelling on duty: (B) Stationery Department (A) Motor Vehicles Department Excise Departmen1./ (D) (C) Sales Tax Department
2~5/The Treasurer of Charitable Endowments for the State i (A) Secretary, Finance Department (C) Accountant General
26. When non-gazetted officers are officiating in gazetted appointments, their service book should be kept by: (B) General Administration Department (A) Head of office (D) Board of Revenue Accountant General 27.
Pension cases (including service books and leave accounts attached to them) in which invalid or compensation pension has been sanctioned should be preserved for a period of: (A) 5 years 35 years 15 years 25 years or 3 years after the death of the pensiony7
28.
If the Major Head relating to Expenditure Head (Revenue Accounts) Crop Husbandry is 2401 what is the corresponding Major Head under loans for Crop Husbandry? (B) 6401smV' (A) 0401 (D) 2401 (C) 7401
29c
In how many equal monthly instalments should be the advance for the purchase of mosquito nets recovered? (B) Five (A) Three (D) Twelve Ten The standard three digit code adopted for the Minor Head "Loss by exchange/Gain by exchange" is: (B) 501 (A) 791-.J' (D) 799 (C) 800
www.keralapsctips.blogspot.in (Department Test 2015)
the: (B)Examiner of Local Fund Accounts (D) Secretary, Revenue Department
71. A contingent bill should not ordinarily be endorsed for payment to a private party in March: (B) After 51h (A) After lOth (D) After 201h (C) After 15/ 7/Who arrges the payment for stores purchased from firms abrad? (B) Stores Purchase Department Accountant General (D) Government of India (C) Government of Kerala What is the periodicity of inspection of perishable stores? (B) Once in each half y (A) Once a year (D) Once a month (C) Once in each quarter Stores remaining in stock for how many years (in the normal course) should be considered as surplus? (B) Over three years (A) Over one year (D) Over six years (C) Over five years 75./The KFC form in which the report of the surplus stores, for disposal should be prepared is: N (B) Form 20 (A) Form 21 (D) Form 17 Form 22 The deficiency in stock detected during a stock verification should be: (B) Treated as sold at market price (A) Treated as dead stock (C) Treated as issued (D) Writteyt
The criteria to be adopted in the matter of treating any item of expenditure as "New Service" is determined based on the recommendation of: (B) Public Accounts Committee (A) Accountant General (C) Concerned Head of the Department (D) Finance Department The Annual Financial statement is commonly referredas: (B) Budget estimate (A) ..Appropriation (D) Grant 9Y' Budget DE-1/2015/6
.
6
/
D
D
An alteration in the number of posts included in the "All India Service" is ma (B) Central GovernmentJ (A) State Government (D) Finance Department (C) Chief Secretary 11
DE-112015/6
[P.T.O.]
7
78. The arrangements for the payment of any pay due in India to a Government servant who is absent from India is made by: (A) State Government (B) Accountant General (C) Central Government (D) Officer himself to receive it/India
www.keralapsctips.blogspot.in (Department Test 2015)
39. When the contractor furnish security deposit ,j,n the form of cash, Government will: /Z (A) Pay no interest for the deposit Pay interest at the rate applicable to Treasury Savings Bank Pay interest at the rate applicable to Post Office Savings Bank Pay interest at the rate applicable to National Savings Certificates
Government servant who start a work immediately on the occurrence of some sudden 3% Aunforeseen emergency should report the facts at once to His immediate superior Head of Office ,Accountant General ly His immediate Superior and Accountant General 17.
g/The maintenance and repair works of buildings occupied partly by the departments of the Central Government and partly by the State Government are done by: (A)/Central Public Works Department j$5 State Public Works Department (C) Department which occupy major portion of the building
1, All wages drawn on muster rolls should, as rule, feited if not claimed within: (A) Two months Three months (C) Six months (D) 31s' March
:7)
19 81. Contingent charges, for prpose of control and audit are classified as: (A) Two groups / (B) Three groups (C) Four groups (D) Five groups 82. Earnest money deposit required in respect of supply of articles from State Public Sector Industries is (A) 5% of the cost of articles supplied 1% of the cost of articles supplied () No earnest money deposit is necessary (D) None of the above
- Transactions relating to interest on Trust items held by the Treasurer of Charitable Endowments are recorded under: (A) Hindu Religious Charity Fund (B) Revenue Deposit (C) Devaswom Fund (D) Trust Intereyund A grant for meeting unexpected demand upon the resources of the State (A) Vote on Account (B) Vote of Credit / (C/'Supplementary Demand (D) Excess Grant DE-1/2015/6
12
The State may make grants-in-aid for activities carried on by private institutions in Article 282 of the Constitution of India Article 265 of the Constitution of India Article 267 of the Constitution of India Article 202 of the Constitution of India
20.
Utilisation certificate relating to grants-in-aid exceeding Rs.10,000/- should be forwarded to: (A) Head of Department (B) Finance Department (C) Accountant General (D) General Administration Department
2/'i'he Authority competent to sanction house building advance on joint applications of ." employees serving in different departments is: Joint Secretary (Accounts) Public Department Secretary to Government Law Department (C) Secretary to Government Legislative Department ()/Government in the Finance Department
83/Which among the following is not a Personal Deposit? (A) Devaswom Funds (B),,/Police Funds .0 Deposits for work to be done (D) Co-operative Societies under liquidation
K.
Wages of labourers drawn on muster rolls may be paid: (A) Once a week (B) Once a montl/ Daily (D) Once in two weeks
22. The request for release of mortgages/policies after complete repayment of the loan and interest will be recommended to the sanctioning authority by: (A) Board of Revenue (B) Finance Department (C) Head of Department (D) Accountant Gener Earnes9oney deposit made by intending tenderers in all departments are credited to: ..J) Security Deposits (B) Revenue Deposits (C) Personal Deposits (D) Public Works Deposits
D
5
DE-1/20 15/6 [P.T.O.1
The price preference that may be allowed in accepting the tenders for products of private industries within the State in which Government have taken shares over the products made outside the State is (A) Ten percent (B) Fifteen percent (C) Twenty percent (D) Twenty five percent
8( Rate/ acts will be settled by: A) tr Stores Purchase Department (C) Head of Department
(B) Departmental Purchase Committee (D) Finance Department
A complete physical verification of the stock in the stationery department be made: (A) Every year (B) Every half year (C) Every two years,/ (D) Every three years Repairs and maintenance include: Additions and alterations to existing works Repairs to newly purchased building to make it usable Reconstruction of entire structures necessitated by wear and tear Re-roofing of a building 1' Repair and maintenance works of a building which is occupied by more than one department / will be undertaken by: (A) District Collector (B) Revenue Department (D) Local Bodies 9Y Public Works Department Register of lands and buildings is maintained in: (A) KFC Form 23(1) \/ (B) KFC Form 23(11) (C) KFC Form 23(A) (D) KFC Form 18
"Completion" in relation to a work means: (A) Finishing of the work (yAbandonment of the work finishing or abandonment of the work All of the above
x
A tenant who is in receipt of pension is treated as a person: (A) in the Government service not in the service of Government in the service of Government for 3 months after retirement in the service of Government for 6 months after retirement
/ Every Head of Department should submit annually a statement showing the waivers of revenue sanctioned during the preceding financial year to the Accountant General on or before 1) 1st of June (B) 1 of September (C) Pil of May (D) 31st March 91.
The dea.led estimates of the receipts and disbursements of a financial year is called: Budget (B) Appropriation (c/3u'det estimate (D) None of the above
/Claims of travelling allowances become due for payment: (A) From the date of commencement of the journey (B) From the date of completion of the journey From the close of the month in which the journey is performed (D) From the 11 of April of the next financial year
15,/ow ma,pr methods can be adopted for the execution of works? k) Five methods (B) Four methods (C) Two methods (D) Three methods 4
88.
92/ The Authority which accord sanction of expenditure should furnish a copy of every sanction order to: / (A) Finance Department -.4) Accountant General (C) Director of Treasuries (D) Revenue Department
The custodian of the electrical installations of a Government building is: (A) Electrical wing of the PWD Head of Office occupying the building Local Body None of the above
DE-1/2015/6
/An application for refund of revenue to be sanctioned as ex-gratia should be rejected if it is received after (A) Three months from the date of credit of revenue to Government (B),vSix months from the date of credit of revenue to Government i2 One year from the date of credit of revenue to Government Three years from the date of credit of revenue to Government
8~
Part-time contingent employees engaged for sweeping or cleaning work shall be paid pay and allows at the rates fixed by Government based on: 7) Area to be swept or cleaned (B) Location of the office (C) Duration of work (D) Arduous nature of work
13.
86. The Chief Controlling Officer should get report on the progress of reconciliation work in respect of departmental receipts from their subordinate controlling officers with the required certificate (A) Quarterly -'J' (B) Monthly Half yearly (D) Yearly
www.keralapsctips.blogspot.in (Department Test 2015)
7.
D
13
DE-1/2015/6
[P.T.O.]
www.keralapsctips.blogspot.in (Department Test 2015)
9/ The period of limitation for the arrear claim on pension is: Two years from the date when the claim fell due for payment Three years from the date when the claim fell due for payment Six years from the date when the claim fell due for payment (,/Twe1ve years from the date when the claim fell due for payment
DE-1/20 15/6 Maximum: 100 marks Time : l-- hoi.jrs
Qrrear claims including those relating to Statutory Grants will be sanctioned by Government when th,elaim is preferred within Three years subsequent to the year in which the payment was due Three years subsequent to the month in which the payment was due Five years subsequent to the year in which the payment was due Five years subsequent to the month in which the payment was due
/The taxes on a building occupied by more than one department including Revenue Department have to be paid by: All the departments equally All the departments proportionally The Government Department which occupies the major portion of the building The Revenue Department 2.
The payment of charges for electricity of a Civil Station will be made: By the District Collector By the Executive Engineer, PWD (Buildings Division) Proportionally by all the occupying departments
3.
A Government Servant who has to purchase stores for the public service should prepare in Form 13: (B) A quarterly indent of stores (A) A monthly indent of stores (D) An annual indent of stores (C) A half yearly indent of stores
9,,/ivery transfer of charge of a Gazetted Officer should be reported by the concerned officer by post to the Accountant General: / within a week (A) on the same day within a month (C) within two weeks
4.
All purchase proposals which do not full within the powers of the Head Department will be / considered by: (B) Departmental Purchase Committee (A) Revenue Department (D) General Administration Department (C) Finance Department
99. //,The permanent advance of a Head of Department has to be fixed and sanctioned by: (B) Accountant General (A) Director of Treasuries Government (C) Head of Department himself
5.
For purchase of furniture from Government sources, the officers authorised to make local purchase may obtain: Administrative sanction and purchase sanction from the Head of Department Administrative sanction of Government and purchase sanction of Head of Department Administrative and purchase sanction of Governme3K None of the above
6.
The period of firmness during which the tenderers are to keep their rates firm for the supply of all ordinary items stores is (B) Two months (A) One month (D) Three months (C) Two weeks
96. ,,Rcoveries from a Government servant should not ordinarily be made at a rate exceeding: (B) One-half of his pay (A)Three-fourth of his pay (D) Two- third of his pay One- third of his pay 97.. ,,The first replies of the inspection reports should be sent to the Accountant General: (A Within two weeks from the date of receipt of the inspection report Within two months from the date of receipt of the inspection report )ATithin three weeks from the date of receipt of the inspection report Within four weeks from the date of receipt of the inspection report
11
contingent bill should not ordinarily be endorsed for payment to a private party: (B) in March after the 10tk (A) in March (D) in March after 2 01h in March after 15t1
DE-1/20 15/6
14
111
3
[P.T.O.]
