KTC LOWER 3_07-03-2020 The Kerala Treasury Code (Paper IV)

KTC LOWER 3

1/2020 LOWER

The Kerala Treasury Code (Paper IV)
Date of Examination 07-03-2020

Question1:-The rules may be called "Kerala Treasury Rules" and they shall come into force on _________
A:-1st July, 1963
B:-1st January 1963
C:-1st March 1963
D:-1st April 1963
Correct Answer:- Option-A

Question2:-Which one of the following is not a Government Account?
A:-Consolidated fund
B:-Contingency fund
C:-Public account
D:-Municipal account
Correct Answer:- Option-D

Question3:-The deposit of money in the bank shall be governed by the terms of the agreement made between the Government and the bank under section _________ of Bank of India Act 1934.
A:-20
B:-21
C:-22
D:-None of these
Correct Answer:- Option-B

Question4:-Which among the following is the officer of a sub Treasury?
A:-Director of Treasuries
B:-District Treasury officer
C:-Sub treasury officer
D:-Chief Treasurer
Correct Answer:- Option-C

Question5:-No authorisation from _________ shall be necessary for the drawal of amounts by the Government for repayment of principal or interest of loan
A:-Director of Treasuries
B:-Finance Minister
C:-Finance Secretary
D:-Accountant General
Correct Answer:- Option-D

Question6:-The form of specimen signature card is
A:-TR74 A
B:-TR7 A
C:-TR80 A
D:-None
Correct Answer:- Option-A

Question7:-If any doubt arises as to the identity of the Government Servant by whom an account of such funds shall be refunded, it shall be decided by __________.
A:-The Finance Minister
B:-The Accountant General
C:-The Government
D:-None of these
Correct Answer:- Option-C

Question8:-Who is responsible to the Government for the proper functioning of the Treasuries in the state?
A:-Sub Treasury officer
B:-District Treasury officer
C:-Assistant Treasury officer
D:-Director of Treasuries
Correct Answer:- Option-D

Question9:-Each District Treasury will be inspected periodically by an officer of which among the following?
A:-Finance Inspection Wing
B:-The Indian Audit Department
C:-Sub Treasury Officer
D:-None of these
Correct Answer:- Option-B

Question10:-Treasury irregularity detected by the accountant general is specified in which one of the following appendices 

 A:-26
B:-20
C:-24
D:-21
Correct Answer:- Option-A

Question11:-The Treasury officer shall verify the cash balance in each District Treasury at least once in
A:-a year
B:-within six months
C:-three months
D:-a month
Correct Answer:- Option-C

Question12:-The Treasury Officer is responsible for keeping the accounts of the Treasury in accordance with the directions contained in the ___________
A:-Kerala Treasury Code
B:-Kerala Financial Code
C:-Kerala Account Code
D:-Kerala Service Rule
Correct Answer:- Option-C

Question13:-The Treasury officer shall examine the Deposit Register himself at once in a _________ and ensure that they are kept in accordance with the rules prescribed for the purpose in the Kerala Account Code.
A:-quarter
B:-one month
C:-six month
D:-one year
Correct Answer:- Option-A

Question14:-The monthly closing balance of the sub treasury should be verified and the result reported to the District Treasury officer among which one of the following dates
A:-First week of the month
B:-Second week of the month
C:-Last day of the month
D:-None of these
Correct Answer:- Option-C

Question15:-How many cash books can be maintained in a treasury for each receipt and payment transaction? 

A:-two
B:-one
C:-numerous
D:-none of these
Correct Answer:- Option-B

Question16:-The sub treasury accounts and supporting documents for a month shall be sent to which among the following authorities 

A:-Reserve Bank of India
B:-Finance Department
C:-Accountant General
D:-District Treasury Officer
Correct Answer:- Option-D

Question17:-When any excess is found in the cash balance, it should be credited to ________ on the day on which the excess is found. 

A:-Revenue Deposit

B:-Miscellaneous Account
C:-Revenue Receipt
D:-None of these
Correct Answer:- Option-A

Question18:-The monthly accounts of each non banking sub treasury should be closed among which of the following dates A:-1st working day of next month
B:-last working day of same month
C:-any other day the officer deemed fit
D:-on the orders of Director of Treasuries
Correct Answer:- Option-B

Question19:-The form number of chalans is ___________
A:-TR5
B:-TR6
C:-TR7
D:-TR12
Correct Answer:- Option-D

Question20:-Anamath Register maintained by the Treasurer shall be in which of the following forms
A:-TR7A
B:-TR5
C:-TR19
D:-TR6
Correct Answer:- Option-C

Question21:-On the first working day of each month the treasury officer shall send to each of the Divisional Forest Officer who deals with Treasuries in his district a consolidated receipt in ___________
A:-Form TA10
B:-Form TA11
C:-Form TA12
D:-Form TA13
Correct Answer:- Option-B

Question22:-The form of LPC is prescribed by
A:-C&AG
B:-Finance Department
C:-Director of Treasuries
D:-Law Department
Correct Answer:- Option-A

Question23:-TA Bill of Gazetted officer should be prepared in
A:-TR61
B:-TR51
C:-TR48
D:-TR47
Correct Answer:- Option-D
Question24:-Which is the form of register of village remittance
A:-TR27
B:-TR19
C:-TR20
D:-TR21
Correct Answer:- Option-A
Question25:-The register of cheque shall be in
A:-TR7A
B:-TR17
C:-TR18
D:-TR20
Correct Answer:- Option-B
Question26:-In the case of income tax chalan form, the bank may return the ________ copy of the chalan direct to the Income Tax Officer concerned A:-Original
B:-Duplicate
C:-Triplicate
D:-None of these
Correct Answer:- Option-A

Question27:-The Government in the ________ Department shall be arrange to hold surprise inspection of cash, stores and accounts in Government officer.
A:-Public Works
B:-Revenue
C:-Finance
D:-Law
Correct Answer:- Option-C

Question28:-Every civil court dealing with a treasury which transacts its cash business through the bank should maintain a register in form _________
A:-TA 10
B:-TA 12
C:-TA 13
D:-TA 15
Correct Answer:- Option-C

Question29:-The Treasury Officer and ____________shall both be present in person whenever the double lock strong room is opened and shall remain there till it is closed
A:-Section clerk
B:-Junior superintendent
C:-Head Accountant
D:-Chief Treasurer
Correct Answer:- Option-D

Question30:-No place should be used as a strong room, unless an officer of the PWD not lower in rank than _______ has certified that it is fit for use as a strong room.
A:-Assistant Engineer
B:-Assistant Executive Engineer
C:-Chief Engineer
D:-Executive Engineer
Correct Answer:- Option-D

Question31:-A register of all the padlocks and keys belonging to the district treasury and its sub treasuries should be maintained in form A:-TR20
B:-TR29
C:-TR21
D:-TR24
Correct Answer:- Option-B

Question32:-A currency chest book in form __________ should be kept in the chest and the balance entered in the book, proved and signed at every transaction by the official in charge of the chest
A:-TR37
B:-TR30
C:-TR31
D:-TR33
Correct Answer:- Option-A

Question33:-A currency chest book should be retained for _________ complete financial years after it ceases to be in use A:-one
B:-two
C:-three
D:-four
Correct Answer:- Option-C

Question34:-Claims of House Building Advance shall be preferred in which of the following forms?
A:-TR42
B:-TR40
C:-TR44
D:-TR45
Correct Answer:- Option-A

Question35:-A claim by gazetted Govt. servant for pay and fixed allowances shall be presented in form _________ 

 A:-TR42
B:-TR46
C:-TR49
D:-None of these
Correct Answer:- Option-B

Question36:-To whom one should apply for payment of lapsed draft (RB) under the rules
A:-Accountant General
B:-District Treasury Officer
C:-Director of Treasuries
D:-Currency officer
Correct Answer:- Option-D

Question37:-A Govt. servant supplied with funds for expenditure shall be responsible for such funds until an account of there has been rendered to the satisfaction of
A:-Accountant General
B:-Treasury Officer
C:-Controlling Officer
D:-Next Superior Officer
Correct Answer:- Option-A

Question38:-A Treasury officer shall not honour a claim which he considers disputable. He shall require the claimant to refer it to A:-Director of Treasuries
B:-Accountant General
C:-Finance Department
D:-Chief Secretary
Correct Answer:- Option-B

Question39:-Every order issued by a court for repayment of deposit from treasury shall be in
A:-Malayalam
B:-Hindi
C:-Tamil
D:-English
Correct Answer:- Option-D

Question40:-The contents of currency chest is property of
A:-State Bank of India
B:-State Bank of Travaneore
C:-Treasury Director
D:-Reserve Bank of India
Correct Answer:- Option-D

Question41:-An indemnity bond executed by a bank or agent for the purpose of drawing pay of behalf of a Govt. Servant shall be in form _________ 

 A:-TR42
B:-TR50
C:-TR46
D:-TR52
Correct Answer:- Option-B

Question42:-A Govt. Servant who is transferred may be allowed to draw an advance of pay or transfer at his new station within _________of his arrival there
A:-a month
B:-two month
C:-six month
D:-one year
Correct Answer:- Option-A

Question43:-Which form is used by a Government servant who is reverted from a Gazetted port to a non gazetted port to draw his arrear claims for pay and allowances while he was in Gazetted post?
A:-TR40
B:-TR42
C:-TR46
D:-TR50
Correct Answer:- Option-C

Question44:-Last pay certificate is specified in which of the following sections of KTC Vol.I
A:-182
B:-180
C:-176
D:-None of these
Correct Answer:- Option-A

Question45:-A register of increment will be maintained by the Drawing officer in form _________prescribed in Volume II of Kerala Finance Code A:-7A
B:-9A
C:-10A
D:-None of these
Correct Answer:- Option-B

Question46:-Permanent advance bill shall be preferred in which of the following forms?
A:-TR40
B:-TR5
C:-TR7A
D:-TR42
Correct Answer:- Option-D

Question47:-Bills for contingent expenditure that do not require counter signature shall be drawn in form _______. 

 A:-TR61
B:-TR42
C:-TR48
D:-None of these
Correct Answer:- Option-A

Question48:-Pension will be lapsed if it is undrawn for more than
A:-1 year
B:-2 years
C:-3 years
D:-5 years
Correct Answer:- Option-A

Question49:-The Government servant who keeps a PD account in Treasury should reconcile the account
A:-Monthly
B:-Quarterly
C:-Bimonthly
D:-Half yearly
Correct Answer:- Option-A

Question50:-The member of cheque books that can be issued by treasury officer in a single requisition is
A:-Two
B:-One
C:-Three
D:-Numerous
Correct Answer:- Option-B

Question51:-Educational grant in and scholarships, stipends and book allowances are claimed in which of the following forms

 A:-TR110
B:-TR120
C:-TR112
D:-TR114
Correct Answer:- Option-D

Question52:-Who is required to make refunds of land revenue, when necessary during their tours A:-Revenue inspector
B:-Tahsildar
C:-Dy. collector
D:-Section clerk
Correct Answer:- Option-A

Question53:-Who is the treasurer of charitable endowments?
A:-Treasury Director
B:-Social Welfare Director
C:-Director of State Audit
D:-None of these
Correct Answer:- Option-C

Question54:-Every treasury should keep a register in form __________ showing the names of all gazetted government servants who draw their pay from it.
A:-TR70
B:-TR72
C:-TR74
D:-TR42
Correct Answer:- Option-B

Question55:-An endorsement on a contingent bill shall lapse __________ months after the date of the endorsement or at the end of the financial year whichever is earlier
A:-Three
B:-Two
C:-Six
D:-One
Correct Answer:- Option-A

Question56:-The claims of a decreased government servant shall be preferred from which of the following
A:-Office of his first appointment
B:-Finance department of Govt.
C:-Officer from he was last employed
D:-None of the above
Correct Answer:- Option-C

Question57:-The rule for the payment of rent of private buildings
A:-180 KTC Vol. I
B:-177 KTC Vol. I
C:-188 KTC Vol. I
D:-191 KTC Vol. I
Correct Answer:- Option-D

Question58:-Who is responsible for the proper functioning of the treasuries in the state
A:-Accountant General
B:-Director of Treasuries
C:-District Treasury Officer
D:-None of these
Correct Answer:- Option-B

Question59:-Treasury bill book form No. is
A:-TR74
B:-TR75
C:-TR76
D:-TR77
Correct Answer:- Option-A

Question60:-When a forged note is impounded, it should be stamped with a word
A:-Defective
B:-Impounded
C:-Forged
D:-Zero valued
Correct Answer:- Option-C

Question61:-The service postage stamps required for an officer shall be purchased from ________on payment. A:-Concerned superior officer
B:-Head post office
C:-Treasury Directorate
D:-None of these
Correct Answer:- Option-B

Question62:-The bill claiming  the last pay and allowances shall be presented to the ____________ who transmit the bill to the treasury. 

A:-Immediate superior office

B:-Director of Treasuries
C:-Accountant General
D:-Head of the Department
Correct Answer:- Option-D

Question63:-A Treasury Bill Book shall be used till all the pages in the books are exhausted or till the end of __________ 

A:-Each month
B:-Financial year
C:-December
D:-None of these
Correct Answer:- Option-B

Question64:-Who is personally responsible for the correct maintenance and safe preservation of the Bill Book 

A:-Drawing officer
B:-Establishment clerk
C:-Junior Superintendent
D:-None of these
Correct Answer:- Option-A

Question65:-The Treasury officer should maintain the form ________ a register of bills received for pre-audit before payment at sub treasury 

 A:-TR74
B:-TR75
C:-TR76
D:-TR77
Correct Answer:- Option-C

Question66:-In Banking Treasuries cash transactions are carried out by
A:-Director of Treasuries
B:-District Treasury Officer
C:-Sub Treasury Officer
D:-The Bank
Correct Answer:- Option-D

Question67:-The bank shall make payment strictly in accordance with the pay order of the officer in charge of ___________ A:-Bank manager
B:-Treasury officer
C:-Cashier of bank
D:-None of these
Correct Answer:- Option-B

Question68:-The validity period of payment orders by the Treasury is
A:-One day
B:-Three days
C:-Five days
D:-Ten days
Correct Answer:- Option-D

Question69:-The drawing officer shall cancel any cheque which has remained unpaid for _______ months from the date of issue. 

A:-Twelve
B:-Ten
C:-Six
D:-One
Correct Answer:- Option-A

Question70:-Bills for drawing moneys from the treasury on account of refunds of revenue shall be prepared in form A:-TR61
B:-TR63
C:-TR65
D:-TR67
Correct Answer:- Option-C

Question71:-Which department is responsible to issue letters of credit of each Divisional Officer with copies to the Head of the Department, Circle Officer, Divisional officer and the District Treasury Officer
A:-Treasury
B:-Finance
C:-Revenue
D:-None of these
Correct Answer:- Option-B

Question72:-Anticipatory pension order is issued by
A:-Head of department
B:-Finance department
C:-Director of treasuries
D:-The Accountant General
Correct Answer:- Option-D

Question73:-The EMD made by intending tenderers of the forest department should be credited as
A:-Revenue deposit
B:-State revenue
C:-Central revenue
D:-None of these
Correct Answer:- Option-A

Question74:-Different classes of receipts exempted from stamp duty are given in appendix.
A:-27
B:-18
C:-8
D:-3
Correct Answer:- Option-C

Question75:-The pay of menials is to be claimed in
A:-Bill for miscellaneous payment
B:-Form No. TR46
C:-Establishment pay bill
D:-Contingent bill
Correct Answer:- Option-D

Question76:-All service pensions and service family pensions debitable to the consolidated fund of the state shall due for payment from the ___________ day of the month in which the pension returns.
A:-First day
B:-Any day of first week
C:-Last day of the month
D:-None of these
Correct Answer:- Option-A

Question77:-Which reports is to be maintained in Treasuries for noting the details of pensions transferred to public sector banks? 

 A:-Form 80a
B:-Form 83a
C:-Form 85a
D:-None
Correct Answer:- Option-B

Question78:-Who shall issue the authority for payment of the commuted value of the portion of pension commuted along with a communication? A:-Treasury officer
B:-Head of office
C:-The Accountant General
D:-None of these
Correct Answer:- Option-C

Question79:-Which is the form of pension payment order?
A:-TR72
B:-TR74
C:-TR76
D:-TR80
Correct Answer:- Option-D

Question80:-Every pension disbursing officer shall in the month of _________ submit to the accountant general a statement showing particulars and date of last payment of pensions in respect of the cases of failures to furnish the declaration.
A:-July
B:-March
C:-January
D:-December
Correct Answer:- Option-C

Question81:-From which one of the following, pension is paid
A:-Contingency fund
B:-Consolidated fund
C:-Municipal fund
D:-None of these
Correct Answer:- Option-B

Question82:-A pensioner may open treasury savings bank account in which of the following forms?
A:-TR82A
B:-TR84A
C:-TR80A
D:-None of these
Correct Answer:- Option-A

Question83:-The disbursing officer shall satisfy himself __________in a year about the continued existence of the pensioner by personal appearance or through life certificate before the disbursing officer.
A:-Thrice
B:-Twice
C:-Once
D:-None of these
Correct Answer:- Option-C

Question84:-Who is the authority of transfer of pension from one treasury to another?
A:-Director of Treasuries
B:-Finance Department
C:-Director of Pensioners department
D:-The Accountant General
Correct Answer:- Option-D

Question85:-The old pension payment orders shall be retained by the disbursing officers for __________ years and then destroyed A:-One
B:-Two
C:-Three
D:-Five
Correct Answer:- Option-C

Question86:-The family pension of a deceased Govt. Servant will due from the __________ day of the month following the month in which of death of pensioner takes place
A:-First
B:-Third
C:-Any
D:-None of these
Correct Answer:- Option-A

Question87:-The fact of payment of family pension should be reported to
A:-Director of treasuries
B:-Finance department
C:-Accountant general
D:-None of these
Correct Answer:- Option-C

Question88:-From the date of payment, sub vouchers should be kept minimum
A:-2 years
B:-3 years
C:-4 years
D:-5 years
Correct Answer:- Option-B

Question89:-Who supplies cypher code and treasury agencies private check signal book?
A:-Chief secretary of state
B:-Finance wing of secretariat
C:-Treasury officer
D:-Currency officer of RBI
Correct Answer:- Option-D

Question90:-The treasury officer shall not pay any gratuity on an authority received from ___________
A:-Director of treasuries
B:-Accountant General
C:-Finance Department
D:-None of these
Correct Answer:- Option-B

Question91:-Commutation of service pension is mentioned in which of the following sections of Kerala Treasury Code Vol. I 

 A:-305(a)
B:-303(a)
C:-306(a)
D:-None of these
Correct Answer:- Option-A

Question92:-The Treasury officers of non banking district and sub treasuries should forward a weekly cash balance report in form No. _______ to the Director of Treasuries.
A:-TR80
B:-TR82
C:-TR89
D:-TR90
Correct Answer:- Option-C

Question93:-The currency chests maintained at treasuries contain rupees and coins which belong to _________
A:-Reserve Bank of India
B:-State Bank of India
C:-State Bank of Travaneure
D:-None of these
Correct Answer:- Option-A

Question94:-Cash account is prepared in which form?
A:-TA24
B:-TA25
C:-TA26
D:-TA27
Correct Answer:- Option-B

Question95:-Who shall watch the recovery of all deficiencies discovered in remittances of coin or notes?
A:-District treasury officer
B:-Sub treasury officer
C:-Chief treasurer
D:-Accountant General
Correct Answer:- Option-D

Question96:-Who is personally responsible for all moneys drawn as pay, leave salary, allowances etc. on an establishment bill signed by him. 

A:-Establishment clerk
B:-The head clerk
C:-Head of office
D:-None of these
Correct Answer:- Option-C

Question97:-Appropriation control register shall be maintained in form No. ___________ for each financial year
A:-TR105
B:-TR110
C:-TR112
D:-TR113
Correct Answer:- Option-B

Question98:-Travelling allowances of Government employees are specified in which section of KTC Vol. I
A:-178
B:-179
C:-180
D:-None of these
Correct Answer:- Option-A

Question99:-TSB account should not be transferred after the death of depositor is specified in which rule? 

 A:-TSB rules 42

B:-TSB rules 34
C:-TSB rules 33
D:-TSB rules 35
Correct Answer:- Option-B

Question100:-_________ is permitted on TSB account during the month of March. 

 A:-Withdrawal
B:-Deposit
C:-Transfer
D:-No transfer
Correct Answer:- Option-D