KTC HIGHER 5

Kerala Treasury Code Vol. I & II and
Kerala Account Code Vol. II
ACCOUNT TEST (HIGHER)
JULY 2017

1.For what purpose each treasury is required to maintain a daily reference register in its Savings Bank wing?

ഓരോ ട്രഷറിയും അതിന്റെ സേവിംഗ്സ് ബാങ്ക് വിംഗിൽ ഒരു ദൈനംദിന റഫറൻസ് രജിസ്റ്റർ നിലനിർത്തേണ്ടത് ഏത് ആവശ്യത്തിനായി?

(A) To note the rates of interest applicable from time to time
(B) To note the gist of important orders issued by the Director/Govt. In respect of SB transactions
(C) To enable the Treasury Officer to issue intimation letters to depositors of Fixed deposit regarding the maturity of accounts and to carry out their standing instructions
അക്കൗണ്ടുകളുടെ കാലാവധി പൂർത്തിയാകുന്നത് സംബന്ധിച്ച് സ്ഥിര നിക്ഷേപത്തിന്റെ നിക്ഷേപകർക്ക് അറിയിപ്പ് കത്തുകൾ നൽകാനും അവരുടെ സ്റ്റാൻഡിംഗ് നിർദ്ദേശങ്ങൾ നടപ്പിലാക്കാനും ട്രഷറി ഓഫീസറെ പ്രാപ്തരാക്കുക

(D) None of these

Correct Answer:- Option: C

2. Who should submit to currency officer requisitions for the supply of notes of various denominations for issue to the public in payment on behalf of Govt, and in exchange for coins? (from treasury)

(A) Director of Treasuries indicating the requirement of each Dist.Treasury of the state
(B) Dist. Treasury Officer, concerned with cash balance report
(C) Sub-Treasury Officers
(D) None of these

Correct Answer:- Option: B

3.What are the features necessary for identification of a Genuine Currency Note?

(A) Special letters with distinct numbers
(B) Indicating denomination
(C) Place of issue where indicated
(D) Signature, watermark and those at (A), (B), (C) above

Correct Answer:- Option: D

4. For opening a fixed deposit account in a Treasury is personnel attendance of the depositor compulsory?

(A) Not compulsory under the rules. Application along with specimen signature should be furnished in the prescribed form

ചട്ടങ്ങൾ പ്രകാരം നിർബന്ധമല്ല. നിർദ്ദിഷ്ട ഫോമിൽ അപേക്ഷയുടെ മാതൃക ഒപ്പിനൊപ്പം നൽകണം

(B) Exemption for personnel attendance can be allowed by the Director

(D) Yes. But only in cases of deposits exceeding Rs. One Lakh

Correct Answer:- Option: A

5. What is the action to be taken by a Treasury officer when he finds cheques presented by a Divisional officer exceed the permissible limit specified in the letter of credit?

(A) He should retain them without payment till sufficient funds are placed by letter of issue to cover them

(B) He shall request the Finance Dept. to provide more funds by letter of credit

(D) None of them

Correct Answer:- Option: C

6. In what form the currency chest book is kept in the chest for recording transactions?

(A) TR 38

(B) TR 39

(D) TR 37.

Correct Answer:- Option: D

7. Is it permissible to get a refund on a RB draft lost?

(A) Yes. Should apply for stating the circumstances under which it was lost
(B) No refund is permissible on a lost draft. Duplicate has to be obtained for taking payment
നഷ്ടപ്പെട്ട ഡ്രാഫ്റ്റിൽ റീഫണ്ട് അനുവദനീയമല്ല. പേയ്മെന്റ് എടുക്കുന്നതിന് ഡ്യൂപ്ലിക്കേറ്റ് ലഭിക്കേണ്ടതുണ്ട്

(C) Refund will be admissible for drafts below Rs. 2,500/- only
(D) None of the above

Correct Answer:- Option: B

8. The prescribed period of preservation of the "register of retrenched slips" is :

(A) Three complete years to be calculated after the items entered in the register are closed
രജിസ്റ്ററിൽ നൽകിയ ഇനങ്ങൾ അടച്ചുകഴിഞ്ഞാൽ മൂന്ന് വർഷം പൂർത്തിയാക്കേണ്ടതുണ്ട്

(B) One year after all the items entered are closed
(C) To be retained permanently
(D) Five years after all the items are closed

Correct Answer:- Option: A

9.What is the procedure stipulated for disbursing arrears of pension exceeding₹ 75,000/- due to a deceased pensioner who has not filed a nominator?

(A) May be paid to the legal heirs producing heirship certificate from Tahsildar
തഹസിൽദാരിൽ നിന്ന് അവകാശ സർട്ടിഫിക്കറ്റ് ഹാജരാക്കുന്ന നിയമപരമായ അവകാശികൾക്ക് നൽകാം

(B) May be paid to legal heirs producing heirship certificate from RDO
(C) Arrears to an extent of ₹ 75,000/- may be paid by the disbursing officer as note at (A) above. Excess over ₹.75,000/-should be paid only under the orders of the Govt. on the execution of indemnity bond with sureties
(D) None of the above

Correct Answer:- Option: C

10. Who is responsible for the proper maintenance of Treasury Bill Books supplied by the Treasury?

(A) Head of Office

(B) Drawing officer concerned

(D) Junior superintendent

Correct Answer:- Option: B

12. In the case of Banking Treasuries, departmental cheques drawn under letters of credit system shall be presented :

(A) Only at the Banks concerned

(B) District Treasuries concerned for scrutiny

ക്രെഡിറ്റിന്റെ ലഭ്യത ഉറപ്പുവരുത്തിയ ശേഷം ആരാണ് ബാങ്കിലേക്ക് പേയ്മെന്റ് ഓർഡർ നൽകുന്നത് എന്നതിനെക്കുറിച്ച് ട്രഷറി ബന്ധപ്പെട്ടതാണ്

(D) None of these

Correct Answer:- Option: C

13. In which cases at the option of the gratuitant the gratuity authorised by the AG is drawn by the head of office concerned?

ഏത് സാഹചര്യത്തിലാണ് ഗ്രാറ്റുവിറ്റന്റ് ഓപ്‌ഷനിൽ എജി അധികാരപ്പെടുത്തിയ ഗ്രാറ്റുവിറ്റി ബന്ധപ്പെട്ട ഓഫീസ് മേധാവി പിന്‍വലിക്കുന്നത്?

(A) In cases where dues to Govt. are to be adjusted either in full or part, the bill is drawn by the head of the office concerned. These detailed are to be furnished to AG within one month of drawal

സർക്കാരിന് കുടിശ്ശികയുള്ള കേസുകളിൽ പൂർണ്ണമായോ ഭാഗികമായോ ക്രമീകരിക്കേണ്ടതാണ്, ബിൽ ബന്ധപ്പെട്ട ഓഫീസ് മേധാവിയാണ് പിന്‍വലിക്കുന്നത്. പിന്‍വലിച്ച ഒരു മാസത്തിനുള്ളിൽ ഈ വിശദാംശങ്ങൾ AG- യ്ക്ക് നൽകണം

(B) In all cases it is drawn direct from the treasury by the claimant
(C) When the gratituant desires the payment to be made by the Bank Draft
(D) None of the above

Correct Answer:- Option: A

Note:-

gratuitant means one who receives a gratuity

14. Distinguish between a bill and a voucher:

(A) A bill when numbered by a treasury becomes a voucher

(B) A bill is a statement of claims against Govt, and becomes a voucher only when it is receipted and stamped "paid'

(D) None of the above

Correct Answer:- Option: B

15. The allotment distributed by controlling officers under the unit of appropriation "Travel expenses" cover all expenses on account of travel including:

"യാത്രാ ചെലവുകൾ" എന്ന യൂണിറ്റിന് കീഴിലുള്ള കൺട്രോളിംഗ് ഓഫീസർമാർ വിതരണം ചെയ്യുന്ന അലോട്ട്മെന്റ് യാത്രയുടെ എല്ലാ ചെലവുകളും ഉൾക്കൊള്ളുന്നു:

(A) Permanent conveyance allowance only

(B) Leave travel Concession only

(D) Only (A) and(C)

Correct Answer:- Option: D

16. The value of damaged and obsolete stamps should be deducted from the plus and minus memorandum:

കേടായതും കാലഹരണപ്പെട്ടതുമായ സ്റ്റാമ്പുകളുടെ മൂല്യം പ്ലസ്, മൈനസ് മെമ്മോറാണ്ടത്തിൽ നിന്ന് കുറയ്ക്കണം

(A) when their value is determined

(B) at the end of each financial year

അവ നശിപ്പിക്കപ്പെടുകയോ മറ്റുവിധത്തിൽ നീക്കം ചെയ്യുകയോ ചെയ്തതിനുശേഷം മാത്രം

(D) none of the above

Correct Answer:- Option: C

17. An advance held to be irrevocable by revenue authorities and written off the plus and minus memorandum under the orders of AG was received subsequently. What is the course of action to be taken?റവന്യൂ അധികാരികൾക്ക് മാറ്റാനാവാത്തതും എജിയുടെ ഉത്തരവനുസരിച്ച് പ്ലസ്& മൈനസ് മെമ്മോറാണ്ടം എഴുതിത്തള്ളിയതുമായ അഡ്വാൻസ് പിന്നീട് ലഭിച്ചു. സ്വീകരിക്കേണ്ട നടപടി എന്താണ്?

(A) it should not affect the plus and minus memorandum. Should be taken direct to revenue

അത് പ്ലസ്& മൈനസ് മെമ്മോറാണ്ടത്തെ ബാധിക്കരുത്. വരുമാനത്തിലേക്ക് നേരിട്ട് കൊണ്ടുപോകണം

(B) incorporated in the plus and minus memorandum

(D) none of the above

Correct Answer:- Option: A

18. For facilitating easy reconciliation by the PW Divisional officials who are authorised to draw by cheques on treasuries the Treasury Officers are required to furnish them monthly a :

ട്രഷറികളിൽ ചെക്കുകൾ വഴി പിന്‍വലിക്കാന്‍അധികാരമുള്ള പിഡബ്ല്യു ഡിവിഷണൽ ഉദ്യോഗസ്ഥർ എളുപ്പത്തിൽ പൊരുത്തപ്പെടല്‍ നടത്തുന്നതിന് ട്രഷറി ഓഫീസർമാർ പ്രതിമാസം നൽകേണ്ടതാണ്:

(A) statement of cheques encashed

(B) a "certificate of total issues" (CTI) of cheques, in the form prescribed

(D) none of these

Correct Answer:- Option: B

19. Which rules are to be applied when an election deposit of a candidate to the Legislative Assembly, is it to be refunded?

നിയമനിർമ്മാണ സഭയിലേക്ക് ഒരു സ്ഥാനാർത്ഥിയുടെ തിരഞ്ഞെടുപ്പ് നിക്ഷേപം തിരികെ നൽകണമെങ്കിൽ ഏത് നിയമങ്ങളാണ് പ്രയോഗിക്കേണ്ടത്?

(A) Separate set of rules of the Election Commission of India are to be applied
(B) Set of rules framed by legislature
(C) Separate set of rules framed by the State Govt. for the purpose
(D) Rules prescribed in the Kerala Treasury Code for repayment of revenue deposits will apply

Correct Answer:- Option: D

20. Deposit repayment vouchers are to be sent to AG:

(A) twice monthly along with a first and second list payments

(B) they are to be retained at the Treasuries only

(D) none of these

Correct Answer:- Option: C

21. A pension shall be payable for the .................. month in which the a pensioner dies.

(A) Whole month irrespective of date of death

(B) Up to the date of death only

(D) None of the above

Correct Answer:- Option: A

22. Is it necessary under the rules that in the case of payment of family pension to a widow, (which is terminable on remarriage) a declaration that remarriage has not taken place is to be furnished every December?

ഒരു വിധവയ്ക്ക് കുടുംബ പെൻഷൻ നൽകുന്ന കാര്യത്തിൽ, (ഇത് പുനർവിവാഹത്തിൽ അവസാനിപ്പിക്കുന്നതാണ്) പുനർവിവാഹം നടന്നിട്ടില്ലെന്ന ഒരു പ്രഖ്യാപനം എല്ലാ ഡിസംബറിലും നൽകേണ്ടത് ചട്ടങ്ങൾക്കനുസൃതമായി ആവശ്യമാണോ?

(A) Not necessary in case she gives an undertaking that she would report to the Pension Disbursing Officer in the event of her remarriage

പുനർവിവാഹം നടന്നാൽ പെൻഷൻ വിതരണ ഓഫീസർക്ക് റിപ്പോർട്ട് ചെയ്യാമെന്ന് അവര്‍ സമ്മതിച്ചാൽ അത് ആവശ്യമില്ല

(B) Yes. There is no exception to the rule

(D) None of these

Correct Answer:- Option: A

23. The system of appropriation control by the Treasuries shall be applicable to ........... department and exemptions are only in respect of

(A) Specified Departments only. Exemptions salary and pension only

(B) All departments of Govt. Exemptions only salary, pension, wages scholarships, stipends

സർക്കാരിന്റെ എല്ലാ വകുപ്പുകളും ശമ്പളം, പെൻഷൻ, വേതന സ്കോളർഷിപ്പുകൾ, സ്റ്റൈപ്പന്റുകൾ എന്നിവയിൽ മാത്രമാണ് ഇളവുകൾ

(D) None of the above

Correct Answer:- Option: B

24. If an order of attachment against a Govt. servant is received before a previous order of attachment has been fully complied with, what is the procedure to be followed by a Disbursing Officer?

അറ്റാച്ച്‌മെന്റിന്റെ മുൻ ഉത്തരവ് പൂർണ്ണമായി പാലിക്കുന്നതിനുമുമ്പ്, ഒരു സർക്കാര്‍ ഉദ്യോഗസ്ഥനെതിരെ വീണ്ടും അറ്റാച്ച്മെന്റ് ഓർഡർ ഉണ്ടെങ്കിൽ, ഒരു ഡിസ്ബേഴ്സിംഗ് ഓഫീസർ പിന്തുടരേണ്ട നടപടിക്രമം എന്താണ്?

(A) He shall comply with that order

(B) He shall report to court that already an attachment order is in force

(D) Recovery shall be made so long as the total amount recoverable is within the maximum permissible under the code

വീണ്ടെടുക്കാവുന്ന മൊത്തം തുക കോഡിന് കീഴിൽ അനുവദനീയമായ പരമാവധി പരിധിയിൽ ഉള്ളിടത്തോളം കാലം വീണ്ടെടുക്കൽ നടത്തപ്പെടും

Correct Answer:- Option: D

26. Under the rules who is required to send a specimen of his signature to the Treasury or Bank as the case may be?

(A) Every Gazetted Officer

(B) Every Head of office

(D) None of these

Correct Answer:- Option: C

27. Is it compulsory that departmental officers authorised to draw cheques should send their specimen signature in the prescribed form TR 74 A only?

(A) Yes. It is compulsory

(B) No. May be given in slips of paper direct to the Bank

(D) No. May be given in slips of paper duly countersigned by his superior officer

Correct Answer:- Option: D

28. When cheques tendered against Govt. dues are received not later than the day before the due date, how are they treated in accounts?

സർക്കാരിനെതിരെ ചെക്കുകൾ ടെൻഡർ ചെയ്തപ്പോൾ.

കുടിശ്ശിക ലഭിക്കുന്നത് നിശ്ചിത തീയതിയുടെ

തലേദിവസത്തിന് ശേഷമല്ല, അവയെ അക്കൗണ്ടുകളിൽ

എങ്ങനെയാണ് പരിഗണിക്കുന്നത്?

(A) When the cheque is honoured on presentation it should be treated as having been made on the due date

(B) It will be treated as having been made only on the date it was cleared by the Bank

(D) None of these

Correct Answer:- Option: A

Note:-A cheque is said to be honoured if the banks give the amount to the payee while in a situation where the bank refuses to pay the amount to the payee, the cheque is said to be dishonoured. In other words, dishonour of cheque is a condition in which the bank refuses to pay the amount of cheque to the payee.

29. To whom receipt informs TR 5A is given, when money is received by a Govt. servant in respect of dues?

(A) When money paid is in the form of cheque

(B) When money paid is in the form of DD

(D) None of these

Correct Answer:- Option: C

30. When a bill is endorsed by a drawing officer in favour of a messenger for its encashment, the procedure stipulated is:

ഒരു ബിൽ ഒരു മെസഞ്ചറിന് അനുകൂലമായി ഒരു ഡ്രോയിംഗ് ഓഫീസർ അംഗീകാരം നൽകുമ്പോൾ, നടപടിക്രമം ഇനിപ്പറയുന്നവയാണ്:

(A) the drawing officer should note the name of the messenger in the bill

(B) name of the messenger duly identified and his signature attested by the drawing officer on the bill itself

ദൂതന്റെ പേരും ഒപ്പും

ബില്ലിൽ തന്നെ ഡ്രോയിംഗ് ഓഫീസർ സാക്ഷ്യപ്പെടുത്തണം

(D) none of these

Correct Answer:- Option: B

31. When a treasury Officer is doubtful whether a claim should be paid or not, whose orders he has to take?

ഒരു ട്രഷറി ഓഫീസർ ഒരു ക്ലെയിം നൽകണോ വേണ്ടയോ എന്ന് സംശയിക്കുമ്പോൾ, ആരുടെ ഉത്തരവുകൾ എടുക്കണം?

(A) Accountant General

(B) Dist. Collector

(D) Director of Treasury who may examine it and authorise payment if it is in order and intimate that to AG

ട്രഷറി ഡയറക്ടർ അത് പരിശോധിച്ച് അത് ക്രമത്തിലാണെങ്കിൽ പേയ്‌മെന്റ് അനുവദിക്കുകയും അത് എജിയെ അറിയിക്കുകയും ചെയ്യാം

Correct Answer:- Option: D

32. Before paying a bill on the authority of an order purporting to have been issued by the office of AG the treasury officer shall:

എജിയുടെ ഓഫീസ് പുറപ്പെടുവിച്ചതായി പറയുന്ന ഒരു ഉത്തരവിന്റെ അധികാരത്തിൽ ഒരു ബിൽ അടയ്ക്കുന്നതിന് മുമ്പ് ട്രഷറി ഓഫീസർ

(A) Check the bill for its acceptance in the usual manner

(B) In addition to the procedure at (A), verify signature on that order with the specimen furnished to him by AG

(A) ലെ നടപടിക്രമത്തിന് പുറമേ, AG അദ്ദേഹത്തിന് നൽകിയ മാതൃകയിൽ ആ ഓർഡറിൽ ഒപ്പ് പരിശോധിക്കുക

(D) None of these

Correct Answer:- Option: B

33. TA bill of an officer passed for payment by a Treasury Officer on 28th March 2016 was presented at the bank only on 30 April 2016. In such a case can the Bank pay the bill?

(A) Yes. Can pay as the bill is passed by the Treasury Officer

(B) Yes. The bank need not ensure whether budget provision exists to

cover the payment

(C) No. Such bills passed in the previous financial year will not be paid at the bank in the succeeding financial year. It shall be returned to the Treasury Officer

ഇല്ല. മുൻ സാമ്പത്തിക വർഷത്തിൽ പാസാക്കിയ അത്തരം

ബില്ലുകൾ തുടർന്നുള്ള സാമ്പത്തിക വർഷത്തിൽ ബാങ്കിൽ

അടയ്ക്കില്ല. ഇത് ട്രഷറി ഓഫീസർക്ക് തിരികെ നൽകും

(D) None of these

Correct Answer:- Option: C

34. Can a Treasury Officer refuse to pay a bill presented by a drawing officer merely on the ground that he has not complied with the financial rules requiring to give particulars of the sanctions for charges?

(A) As per rules the Treasury officer should not refuse payment on this ground alone as the responsibility for obtaining proper sanction is that of drawing officer

(B) Yes, Copies of such sanctions should be attached with the bills

(D) It is left to the discretion of the Treasury Officer to look into that aspect

Correct Answer:- Option: A

35. Pension sent by Money Order to a pensioner if returned unpaid is to be credited under Revenue Deposit', under the rules laid down. Exemptions to this are:

(A) No exemption. All such returned pension is to be credited to Revenue Dept.

(B) Only exemption is pensions of other states like Tamilnadu etc.

(D) Exemptions are the pensions of categories at (B) and (C) alone

Correct Answer:- Option: D

36. In which month of the year, the drawing officer has to obtain from each woman pensioner whose pension would terminate on her marriage and whose pension is remitted by Money Order the prescribed annual declaration?

(A) September

(B) November

(D) December

Correct Answer:- Option: D

37. Every disbursing officer who pays civil pension shall report promptly the date of death of any civil pensioner to the :

(A) Director of treasuries

(B) Accountant general

(D) Local body concerned

38. The currency of cheques drawn by departmental offices on Treasury is

(A) Three months from the date of issue

(B) Three months from the month of issue

(D) Four months from the date of issue

Correct Answer:- Option: B

39. If a retrenchment order is issued by AG for effecting recovery of money incorrectly drawn from treasury by a drawing officer, can the treasury officer defer it till he receives certain details sought from AG?

(A) Yes

(B) Recovery has to wait till the treasury officer is convinced of irregular drawal

(C) In such cases rules require the Treasury Officer to affect recovery as directed by AG without initiating any correspondence with him

(D) None of these

Correct Answer:- Option: C

40. Under the rules no payments shall be made in respect of items covered by appropriation control to any disbursing officer after the first of …...... unless allotment order is received in the Treasury

(A) June

(B) May

(D) August

Correct Answer:- Option: B

41. Under the rules any money payable by Govt. to a local fund which has a banking account with a treasury, shall ordinarily be paid by :

(A) Book adjustment to the credit of that account

(B) Cash

(D) None of these

Correct Answer:- Option: A

42. As a rule a pensioner shall take payment of his pension in person, Exemption is :

(A) Only in respect of persons specially exempted by the Govt.

(B) Only respect of women who are not accustomed to appear in public

(C) Only in respect of persons who produce evidence that they are unable to appear because of bodily illness or infirmity

(D) All the three categories detailed at (A), (B), (C) above

Correct Answer:- Option: D

43. In respect of transactions of local funds which are not included as such in the Govt, account except their cash balance are deposited with treasury Govt, functions in regard to such deposits is that of:

(A) a departmental drawing officer

(B) to ensure adherence to Govt, rules

(D) none of these

Correct Answer:- Option: C

44. What action is to be taken when a cheque presented by a party to a departmental officer is not honoured on presentation?

(A) When it is received back the department will hand it over to the party concerned for giving a valid cheque

(B) The handling charge due to the Bank should be drawn by the department by debit to office expenses and paid to the Bank and later recovered from the party concerned

party on receipt of the cheque

(D) The part concerned is asked to remit the dues in cash

Correct Answer:- Option: B

45. Of the following in which case a life certificate has to be produced at the treasury each time the monthly pension is drawn?

(A) Pension payable to insane persons

(B) Pensioners above a specified age

(D) Political pension

Correct Answer:- Option: A

46. Among the items mentioned below, the Treasury officer is not permitted to allow withdrawal in respect of one item in a routine manner. Which is that item?

(A) to pay sums due to Govt. to the drawing officer

(B) sums due to Govt. to a private party

(D) disputable claims

Correct Answer:- Option: D

47. It is laid down in the rules that before any bill of a drawing office entitled to draw bills is passed for payment.............. register should be consulted to see whether any recovery has to be made.

(A) Register of pay slips

(B) Register of letters of credit

(D) None of the above

Correct Answer:- Option: C

48. In all cases where the P.D accounts and banking accounts of local funds are kept at bank, all adjustments made in such accounts either by Treasury or AG should be communicated :

(A) by the treasury to the bank

(B) by AG to bank

(D) authority operating the account of the local fund to the Bank

Correct Answer:- Option: A

49. Who is to prepare the monthly consolidated receipt (Form TR 25) in respect of remittances made into treasury by a PW officer from time to time?

(A) Treasury officer concerned

(B) Divisional officer concerned

(D) None of them

Correct Answer:- Option: B

50. What is the procedure contemplated if currency remittance arrives at a Treasury when it is not open for transaction?

(A) The officials escorting the remittance may be told to come on the next working day during transaction time

(B) It should be entered in the prescribed register (TR 21) and

immediately placed in the strong room without opening the receptacles in which it arrives and brought to account on the next working day

(D) None of these

Correct Answer:- Option: B

51. What is the stipulated procedure to be followed in case there is an increase in the number posts in any of the categories covered by single fidelity guarantee insurance policy?

(A) The treasury dept should remit the additional premium in respects of such posts

(B) Intimation of such additional posts should be given to the State Insurance Dept. by the Treasury Officer

(C) The Director of treasuries shall intimate the fact to the State Insurance Dept, within 15 days of the date of appointment and arrange to remit additional premium on receipt of intimation from Insurance dept.

(D) None of these

Correct Answer:- Option: C

52. Who is authorised to sign the consolidated Treasury Receipts (Form TR 25) in respect of remittances made by an Officer of PW Dept, or Commercial service?

(A) by Dist. Treasury Officer in respect of amounts above Rs. 50,000/-

(B) by the asst, treasury officer in respect of amounts below 50,000/-

(D) the Treasury officer shall sign the consolidated receipt himself however small the amount may be

Correct Answer:- Option: D

53. What is the procedure to be followed if a Treasury or Currency remittance arrives at the treasury during working hours but it is considered not possible to count and test the money completely?

(A) The remittance should be brought to account on the day of receipt and should also be entered in the prescribed register (TR 21). The counting and testing should be completed as soon as possible

(B) The balance of cash which cannot be counted on the day may be sent back through officials, to be brought on next day

(C) The remittance should be brought to account to the extent counted and tested and balances kept under sealed boxes to be counted next day

(D) None of these

Correct Answer:- Option: A

54. Whose decision will be binding if any question arises whether moneys received by Govt, servants in any capacity form part of Govt, account or not?

(A) Director of Treasuries

(B) C&AG

(D) Director of state audit

Correct Answer:- Option: C

55.When a Govt. officer authorised to draw cheques at a Treasury hands over charge of his office to another consequent on his transfer, he is required to:

(A) intimate his transfer to the Treasury Officer

(B) request the relieving officer to send his specimen signature to the Treasury officer early (C) send a specimen signature of the relieving officer duly attested by him to the treasury Officer

(D) none of these

Correct Answer:- Option: C

56. Amounts which have been sent to a treasury for payment into Govt. account may be kept under "Anamath" in case :

(A) information as to the nature of transaction is wanting

(B) orders of confirmation of a sale are awaited in the case of remittances pertaining to that category

(D) in no case sums should be kept in Anamath if they fall in category mentioned at (A) or (B) above

Correct Answer:- Option: D

57. One of the following items of entitlement can be drawn without pay slip from the A.G. That item is :

(A) Increased pay on accrual of an increment

(B) Honorarium for taking part time classes of P.G. students of Govt

Engineering Colleges by teaching staff (C) Stagnation increment

(D) Transit pay on transfer from one post to another

Correct Answer:- Option: B

58.For drawal of last pay and allowances of the month in which a Gazetted Govt. servant retired on superannuation.

Is it necessary to obtain special authorisation from A.G.?

(A) Not necessary. It can be drawn and disbursed by D.D.O

(B) Yes. The bill is to be pre-checked by A. G. and the prescribed certificate from the Head of the Department regarding liabilities attached

(D) A.G.S authorisation is necessary in case the officer has availed of long term loan/advances like HBA/MCA

Correct Answer:- Option: A

59. The currency chests are placed in the sole custody of............. in places where the cash business of the Treasury is conducted by the Bank.

(A) Treasury

(B) Bank

(D) RBI

60. What is the frequency fixed for the Treasury Officer to verify physically the sealed chests entrusted for safe custody at treasuries?

(A) Three months

(B) Twelve months

(D) Ten months

Correct Answer:- Option: C

61. Can an official claim for transfer pay advance entitled to him at the new station on transfer and if so within how many months?

(A) Yes, within a month of arrival at the new station

(B) Yes, within two months of arrival at the new station

(D) No. He should have drawn it at the old station itself

Correct Answer:- Option: A

62. One of the following transactions does not fail under the category of Anamath Transactions, detailed in the Treasury Code. Identify the item :

(A) a village remittance received late after the daily closing of the treasury

(B) money contained in cash chests deposited by other offices for safe custody

(D) amount remitted by a private party for the issue of stamp papers for registration of a deed

Correct Answer:- Option: D

63. Is it permissible under the rules to appropriate departmental receipts for departmental expenditure?.

(A) No. It is not permissible

(B) Such appropriation in a month shall not exceed 20% of the total receipts

(D) Yes. Only in respect of certain transactions specified in the code

Correct Answer:- Option: D

64. In which case the drawing officer is permitted to obtain more than one treasury bill book at a time?

(A) In no case he is permitted to obtain more than one Treasury Bill Book at a time

(B) When he is authorised to draw bills on more than one treasury

(D) None of these

Correct Answer:- Option: B

65. If a Treasury Bill Book is lost and another book obtained in place and subsequently the lost book is found out, the Drawing Officer should :

(A) Cancel the blank pages and the requisition slips and it is to be kept under safe custody and fact reported to Treasury Officer

(B) He can use it for further drawals

(D) None of these

Correct Answer:- Option: A

66. What is the period of preservation of used Treasury bill Books?

(A) twenty five years

(B) twenty years

(D) fifteen years

Correct Answer:- Option: C

67. On Communication of civil pension the amount sanctioned as commutation pension may be drawn:

(A) Any treasury of choice by the pensioner

(B) Only at the Treasury from which the pension is being drawn or is to be drawn

(D) None of these

Correct Answer:- Option: B

68. Rules require that whenever a Govt servant draws a cheque he shall see that protective endorsement such as 'under ................' is written across it. In which case this endorsement needs to be insisted by the Treasury Officer?

(A) there is no exemptions

(B) need not be insisted for amount below Rs. 10,000

(D) should be insisted only for amounts in multiples of thousands

69. Under the procedure laid down in the rules to be followed by a Public Works dept officer who frequently makes a remittances into the Treasury, is to maintain :

(A) a remittance book

(B) a separate note book for noting the details of remittances

(D) a pass book

Correct Answer:- Option: A

70. AG's authorisation is necessary for drawal of

(A) Grant in aid to a local body

(B) Honorarium to a G.O. by P.S.C.

(D) Part final withdrawal from G.P.F.

Correct Answer:- Option: D

71 If a payment into Treasury is made partly in cash and partly in cheque can it be included in a single chalan:

(A) Can be included

(B) No. Separate chalans must be used for cash and cheques

(D) It is left to the discretion of the treasury Officer

Correct Answer:- Option: B

72. In the case of non-gazetted personnel working at a station different from the station where the drawing officer is stationed, their claims on account of pay and allowances should be deemed to arise :

(A) at the station where their drawing officer is located

(B) at the station where they are actually working

(D) none of these

Correct Answer:- Option: A

73. What is the basic requirement laid down in the rules to be followed before a new volume of cash book is brought into use?

(A) To ensure that it is in the prescribed form

(B) All the pages of the books are serially numbered

(D) The Head of the Office shall count the number of pages and record

a certificate of count on the first page of the book

Correct Answer:- Option: D

74. A departmental officer authorised to countersign a grant in aid bill in respect of voluntary organisations shall:

(A) ensure the bill in proper form

(B) see that the amount has not been claimed and paid earlier and proper sanction exists

(C) while countersigning shall simultaneously send an advice in the prescribed form to the treasury Officer concerned with full particulars of the bill

(D) ensure that the working of the organisation is satisfactory

Correct Answer:- Option: C

75. What is the stipulated procedure to be followed when a Govt, servant dealing with a Banking treasury receives a cheque from a party towards Govt. dues?

(A) He shall forward the cheque along with chalan duly filled up to the bank for collection and credit to the Govt, account

(B) Shall send it to Treasury for further action

(D) None of these

Correct Answer:- Option: A

76. Under the general rules laid down in the Treasury Code, money may not be drawn from the Govt. account, without written permission of the...........

(A) Treasury Officer of Director of Treasuries

(B) Treasury Officer or an officer of the Finance dept.

(D) None of the above

Correct Answer:- Option: C

77. Common bill form TR 59(E) is intended for drawal of claims relating to

(A) Non employee related claims of Govt. depts., like Telephone

charges, Electric charges grant in aids, stipends, scholarships etc

(B) Disbursements of loans and advances to Govt, servants

(D) Only for stipends to students

Correct Answer:- Option: A

78. A Govt. servant may not, except with the special permissions of ............ deposit in a Bank money withdrawn from the Govt, account under the rules.

(A) AG

(B) Govt.

(D) Director of Treasuries

Correct Answer:- Option: B

79. Upto what monthly limit Petty Payments can be made by way of cash under the integrated Financial Management System?

(A) Rs. 5,000/

(B) Rs. 3,000/

(D) Below Rs. 2,000/

Correct Answer:- Option: D

80. In cases where anticipatory pension payment order has been issued by AG, what is the procedure to be followed when the final pension is intimated by AG?

(A) Final pension intimated should be noted in both halves of PPOs,by disbursing officer under his attestation quoting AGs letter as authority

(B) Send both halves of PPO to AG for noting the final pension

(D) None of these

Correct Answer:- Option: A

81. In which case the prescribed fee is levied on the pensioner for issue of

a renewed PPO?

(A) When pensioner's half is completely filled up

(B) When pensioner's half of PPO is lost

(D) None of these

Correct Answer:- Option: B

82. Whose certificate is necessary for drawal of last salary of a Gazetted Officer (to be attached with a bill?

(A) Head of Office

(B) Head of Dept.

(D) No certificate is now necessary and DDO can draw and disburse

as in other cases

Correct Answer:- Option: D

83. Is it admissible for a Treasury Officer to accept for safe custody sealed packets from depts., of Central Govt. purporting to contain duplicate keys of iron safes and cash chests?

(A) Yes. It is permissible under the rules

(B) Not permissible

(D) Not permissible. They are to be entrusted to SBI for safe custody

Correct Answer:- Option: A

84. When the Treasury received a cheque towards dues of Govt. the final receipt is given to the payee:

(A) Only after the amount has been realised

(B) Next day after the date on which the cheque was paid

(D) None of these

Correct Answer:- Option: A

85. In what manner the contents of sealed packets entrusted to Treasuries for safe custody are disposed of in cases where the parties fail to turn up to claim them even after notification in Gazette?

ഗസറ്റിലെ അറിയിപ്പിന് ശേഷവും കക്ഷികൾ ക്ലെയിം ചെയ്യുന്നതിൽ പരാജയപ്പെടുന്ന സാഹചര്യത്തിൽ, സുരക്ഷിതമായ കസ്റ്റഡിയിൽ ട്രഷറികളെ ഏൽപ്പിച്ച സീൽ ചെയ്ത പാക്കറ്റുകളുടെ ഉള്ളടക്കം ഏത് വിധത്തിലാണ് വിനിയോഗിക്കുന്നത്?

(A) They will be transferred to the Dept. of Archives

(B) Disposed in public auction or else destroyed if they are of no marketable value

പൊതു ലേലത്തിൽ വില്‍ക്കുക, അല്ലെങ്കിൽ

വിപണന മൂല്യമില്ലെങ്കിൽ നശിപ്പിക്കുക

(D) None of these

Correct Answer:- Option: B

86. To which Department the auction proceeds are to be credited, in the case of unclaimed sealed packets after the expiry of the period and observation of other formalities?

കാലഹരണപ്പെട്ടതും മറ്റ് ഔചാരികതകൾ നിരീക്ഷിച്ചതുമായ ക്ലെയിം ചെയ്യാത്ത സീൽ ചെയ്ത പാക്കറ്റുകളുടെ കാര്യത്തിൽ ലേലത്തിലൂടെ ലഭിക്കുന്ന വരുമാനം ഏത് വകുപ്പിലാണ് നൽകേണ്ടത്?

(A) Department which entrusted them for safe custody.

(B) Revenue Dept.

(D) Miscellaneous receipts of the Treasury Department

Correct Answer:- Option: D

87. What is the stipulated procedure when a pension ceases to be payable during the lifetime of a pensioner?

ഒരു പെൻഷനറുടെ ജീവിതകാലത്ത് ഒരു പെൻഷൻ നൽകുന്നത് അവസാനിപ്പിക്കുമ്പോൾ എന്താണ് വ്യവസ്ഥ ചെയ്തിരിക്കുന്നത്?

(A) Disburser's half of PPO is to be retained at the Treasury and the pensioner's half by the pensioner

(B) Both halves of the PPO are to be kept at the Treasury

(C) Both halves of PPO are to be returned to AG by the disbursing officer after making the last payment and with a note recording the reasons for cessation of the pension

പിപിഒയുടെ രണ്ട് ഭാഗങ്ങളും അവസാന പേയ്മെന്റ് നടത്തിയ ശേഷം, പെൻഷൻ നിർത്തലാക്കിയതിന്റെ കാരണങ്ങൾ രേഖപ്പെടുത്തിയ കുറിപ്പിനൊപ്പം ഡിസ്ബേഴ്സിംഗ് ഓഫീസർ എജിക്ക് തിരികെ നൽകണം.

(D) Both halves of PPO to be obtained at Treasury and destroyed after 5 years

Correct Answer:- Option: C

88. What are the steps to be taken by a Treasury Officer whenever he finds a Sub treasury balance is larger than is necessary?

(A) He should seek the advice of DTO

(B) He should remit the surplus to another Sub treasury under the same DTO

(D) None of the above

Correct Answer:- Option: C

89. Which authority is empowered for fixing the maximum normal balance for each non-banking sub-treasuries, for each financial year?

(A) Govt.

(B) Dist. Treasury Officers

(D) None of the above

Correct Answer:- Option: B

90. What is meant by 'e-treasury chalan receipt' for remittances?

(A) Under the system the remitter makes cash payment at Treasury counters against a duly filled up pay slip form. The treasury after checking it and cash, will issue a chalan for this remittance which is known as 'e-Treasury chalan

വ്യവസ്ഥപ്രകാരം, പണമടച്ചയാൾ കൃത്യമായി പൂരിപ്പിച്ച പേ സ്ലിപ്പ് ഫോമിനെതിരെ ട്രഷറി കൗണ്ടറുകളിൽ പണമടയ്ക്കുന്നു. ഇ-ട്രഷറി ചലാൻ എന്നറിയപ്പെടുന്ന ഈ പണമടയ്ക്കലിന് ട്രഷറി പണവും പണവും പരിശോധിച്ച ശേഷം ഒരു ചലാൻ നൽകും.

(B) Remittances made without appearing in person at the Treasury

(D) It is a remittance made without physical handling of cash

Correct Answer:- Option: A

91. Every alteration memorandum sent by Treasury Officer to AG should contain a certificate signed by him to the effect that:

ട്രഷറി ഓഫീസർ AG- യ്ക്ക് അയച്ച എല്ലാ ഭേദഗതി മെമ്മോറാണ്ടത്തിലും അദ്ദേഹം ഒപ്പിട്ട ഒരു സർട്ടിഫിക്കറ്റ് ഉണ്ടായിരിക്കണം:

(A) the heads of account note for addition or deduction have been checked

(B) a note of this communication has been made in the original account

(D) he has personally satisfied himself that the alteration proposed is necessary

നിർദ്ദേശിച്ച മാറ്റം അനിവാര്യമാണെന്ന് അദ്ദേഹം വ്യക്തിപരമായി തൃപ്തിപ്പെട്ടിരിക്കുന്നു

Correct Answer:- Option: D

92. A statement of PD accounts not operated by their administrators for more than 3 years as at the end of March should be sent by Dist. Treasury Officers to AG by.................. of each year.

(A) 15th May

(B) 15th July

(D) 15th June

Correct Answer:- Option: B

93. When a remittance is made direct or through currency chests between any two treasuries of the same Govt, it is classified as:

(A) Currency remittance

(B) Foreign remittance

(D) None of the above

94. Plus and minus memorandum is to be attached to the monthly accounts being rendered by Treasury Officers to AG in the prescribed form TA 33. For what kinds of transactions they are to be prepared under the rule?

പ്ലസ്സ് ആന്‍റ്മൈനസ് മെമ്മോറാണ്ടം, ട്രഷറി ഓഫീസർമാർ എ.ജി.ക്ക് നിർദ്ദിഷ്ട ഫോം TA 33 ൽ നൽകുന്ന പ്രതിമാസ അക്കൗണ്ടുകളുമായി അറ്റാച്ചുചെയ്യണം. ഏത് തരത്തിലുള്ള ഇടപാടുകൾക്കാണ് അവർ നിയമപ്രകാരം തയ്യാറാക്കേണ്ടത്?

(A) transactions of each class of Deposits, each kind of stamps (non Judicial) court fee, of each local fund etc.,

ഓരോ ക്ലാസ്സ് ഡിപ്പോസിറ്റുകളുടെയും ഇടപാടുകൾ, ഓരോ തരം സ്റ്റാമ്പുകളും (നോൺ ജുഡീഷ്യൽ) കോടതി ഫീസ്, ഓരോ പ്രാദേശിക ഫണ്ടിന്റെയും മറ്റും,

(B) to indicate refunds made out of departmental receipt

(D) none of these

Correct Answer:- Option: A

95. Of the following forms of registers which form is used for noting personal claims of Gazetted Officers at the Treasury?

(A) TA 21

(B) TA 22

(D) TA 2

Correct Answer:- Option: A

96. Under the centralized salary processing system can the DDO draw and disburse the leave salary of Gazetted Officers before receipt of the leave salary slip from AG?

കേന്ദ്രീകൃത ശമ്പള പ്രോസസ്സിംഗ് സമ്പ്രദായത്തിന് കീഴിൽ, AG യിൽ നിന്നുള്ള അവധി ശമ്പള സ്ലിപ്പ് ലഭിക്കുന്നതിന് മുമ്പ് ഗസറ്റഡ് ഓഫീസർമാരുടെ അവധി ശമ്പളം ഡി.ഡി.ഒയ്ക്ക് പിന്‍വലിച്ച് വിതരണം ചെയ്യാൻ കഴിയുമോ?

(A) No. Only after receipt of pay slip from AG they can draw

(B) Yes. In exceptional cases with the sanction of the Head of the dept.

(C)Yes. It can be drawn for a period not exceeding 21 days, before receipt of the pay slip and this is to be adjusted from the next bill soon after receipt of the leave salary slip from AG

അതെ. ശമ്പള സ്ലിപ്പ് ലഭിക്കുന്നതിന് മുമ്പ് 21 ദിവസത്തിൽ കൂടാത്ത ഒരു കാലയളവിലേക്ക് ഇത് പിന്‍വലിക്കാം, കൂടാതെ എജിയിൽ നിന്ന് അവധി ശമ്പള സ്ലിപ്പ് ലഭിച്ച ഉടൻ തന്നെ അടുത്ത ബില്ലിൽ നിന്ന് ഇത് ക്രമീകരിക്കണം.

(D) Yes. Can be drawn for a period not exceeding 10 days

Correct Answer:- Option: C

97. Arrears of pay and allowances due to Gazetted officers are to be drawn under the new system by the DDO in:

ഗസറ്റഡ് ഓഫീസർമാർക്ക് നൽകാനുള്ള കുടിശ്ശികയും അലവൻസുകളും പുതിയ സംവിധാനത്തിന് കീഴിൽ ഡി.ഡി.ഒ.

(A) separately from the bills of non-Gazetted employees

(B) arrears for both Gazetted and Non-Gazetted employees are to be drawn by DDO concerned in a single bill

ഗസറ്റഡ്, നോൺ-ഗസറ്റഡ് ജീവനക്കാർക്കുള്ള കുടിശ്ശിക ഒറ്റ ബില്ലിൽ ബന്ധപ്പെട്ട ഡിഡിഒ വഴി പിന്‍വലിക്കണം

(D) none of these

Correct Answer:- Option: B

98. What are the provisions governing the repayment of unoperated SB accounts transferred to Revenue Deposits under the rules?

നിയമങ്ങൾക്കനുസൃതമായി റവന്യൂ നിക്ഷേപങ്ങളിലേക്ക് കൈമാറ്റം ചെയ്യാത്ത എസ്ബി അക്കൗണ്ടുകളുടെ തിരിച്ചടവ് നിയന്ത്രിക്കുന്ന വ്യവസ്ഥകൾ എന്തൊക്കെയാണ്?

(A) No repayment is permissible and they lapse to Govt. after the prescribed period

(B) Repayment from such account is made only if the depositor applies within one year after such transfer

(D) The Treasury Officer will issue repayment orders as and when the depositor applies after surrendering the pass book and unused cheque books

പാസ് ബുക്ക്, ഉപയോഗിക്കാത്ത ചെക്ക് ബുക്കുകൾ എന്നിവ സമർപ്പിച്ച ശേഷം നിക്ഷേപകൻ അപേക്ഷിക്കുമ്പോൾ ട്രഷറി ഓഫീസർ തിരിച്ചടവ് ഉത്തരവുകൾ പുറപ്പെടുവിക്കും.

Correct Answer:- Option: D

99. Do the rules provide for opening temporary currency chests in Sub treasuries (not having permanent currency chests) in specified seasons and if so up to what period?

നിർദ്ദിഷ്ട സീസണുകളിൽ സബ് ട്രഷറികളിൽ (സ്ഥിരമായ കറൻസി ചെസ്റ്റുകളില്ലാത്തത്) താൽക്കാലിക കറൻസി ചെസ്റ്റുകൾ തുറക്കുന്നതിന് നിയമങ്ങൾ നൽകുന്നുണ്ടോ, അങ്ങനെയെങ്കിൽ ഏത് കാലയളവിലാണ്?

(A) Can be opened with the sanction of the Director of Treasuries

(B) No

(D) Yes. Such temporary currency chests may be opened for a period not exceeding six months under intimation to Currency Officer, RBI

അതെ. അത്തരം താൽക്കാലിക കറൻസി ചെസ്റ്റുകൾ ആർബിഐയുടെ കറൻസി ഓഫീസർക്ക് അറിയിച്ചുകൊണ്ട് ആറ് മാസത്തിൽ കൂടാത്ത കാലയളവിൽ തുറക്കാവുന്നതാണ്

Correct Answer:- Option: D

100. No bill containing any erasure or correction shall be presented at the Treasury. Every such corrections should be separately attested by:

ഏതെങ്കിലും മായ്ക്കൽ അല്ലെങ്കിൽ തിരുത്തൽ അടങ്ങിയ ഒരു ബില്ലും ട്രഷറിയിൽ അവതരിപ്പിക്കരുത്. അത്തരം എല്ലാ തിരുത്തലുകളും വെവ്വേറെ സാക്ഷ്യപ്പെടുത്തണം:

(A) attested by full signature with date by the person who signs the receipt

രസീത് ഒപ്പിട്ട വ്യക്തിയുടെ മുഴുവൻ ഒപ്പും തീയതി സാക്ഷ്യപ്പെടുത്തി

(B) with dated initials of the person who signs the receipt

(D) none of these

Correct Answer:- Option: A

Pages

KTC HIGHER 5_Kerala Treasury Code ACCOUNT TEST

Kerala Treasury Code Vol. I & II and
Kerala Account Code Vol. II
ACCOUNT TEST (HIGHER)
JULY 2017

gratuitant means one who receives a gratuity

No comments:

Post a Comment

Pages

KTC HIGHER 5_Kerala Treasury Code ACCOUNT TEST

Kerala Treasury Code Vol. I & II andKerala Account Code Vol. IIACCOUNT TEST (HIGHER) JULY 2017

gratuitant means one who receives a gratuity

No comments:

Post a Comment

Kerala Treasury Code Vol. I & II and
Kerala Account Code Vol. II
ACCOUNT TEST (HIGHER)
JULY 2017