KTC HIGHER 4
Account Test (Higher) Part II – II Paper (Common Test for those working in PWD and KSEB also)
Kerala Treasury Code Vol.I & II and Kerala Account Code Vol.II (with books)
JANUARY, 2018
19.02.2018 (Monday) (07.00 a.m to 08.30 a.m) 1.30 hours
1. Do the rules stipulate that even if there is a large number of transactions relating to a personal deposit account on the same day, the balance should be struck in the ledger after each transaction?
(A) No. But the Treasury officer should invariably strike a total at the end of each day's transaction. He should also ensure and satisfy himself that the account is not overdrawn by making any particular
repayment
(B) No. The balance may be struck on a later date when the transactions are few
(C) Yes. The balance is to be struck after noting each transaction
(D) There is no particular stipulation in the rules. It is left to the discretion of the treasury Officer
Correct Answer:- Option:A
2. What is the procedure to be adopted when a Dist. Treasury Officer discovers after despatch of accounts of a month that there has been an error of classification while comparing the Treasury registers with the departmental returns?
(A) Propose a transfer entry and send it to the AG for rectifying the misclassification
(B) Send a communication to AG pointing out the mistake for rectification
(C) Defer the adjustment for the next month
(D) Prepare an alteration memorandum in the form TA VIII showing the addition or deduction to be made under the heads of accounts affected for incorporation in the accounts in hand
Correct Answer:- Option:D
3 The Dist. Treasury officers are required to forward to AG by 15th July every year a statement of Personal Deposit accounts not acknowledged by Administrators and not operated by them for more than ........ years, as at the end of March.
(A) Two years
(B) Three years
(C) Five years
(D) Four years
Correct Answer:- Option:B
4. The annual lapsed statement of civil court deposits is to be prepared by the :
(A)Treasury concerned
(B) Courts concerned
(C) AG
(D) None of the above
Correct Answer:- Option:B
5. Who is the final authority to decide the classifications of remittances between treasuries as local or foreign or a currency remittance, when the Treasury Officer is in doubt?
(A) Currency officer
(B) AG
(C) Director of Treasuries
(D) None of the above
Correct Answer:- Option:A
6. All the transactions connected with the drawing and encashment of Drafts on Reserve Bank account are to be classified in the accounts of the treasury as:
(A) Reserve Bank Deposit
(B) Transactions on account of Reserve Bank
(C) Reserve Bank of India Remittances (receipts or payments as the case may be)
(D) None of the above
Correct Answer:- Option:C
7.Under the rules which authority is authorised to make refunds of excess receipts on account of advertisement in the Kerala gazette at the first instance from his permanent advance?
(A) Supdt. of Govt. press
(B) Director of public relations
(C) Collectorate concerned
(D) None of the above
Correct Answer:- Option:A
8. Do the rules permit remittance of pension by Postal Money Order to a pensioner even for the first month following his superannuation?
(A) Yes
(B) It is left to the discretion of the Treasury Officer
(C) Yes, It may be sent if he has opted for it
(D) No. for receiving his pension for the first time after superannuation he has to appear in person at the Treasury.
Correct Answer:- Option:D
9. What is the time limit prescribed for lapse of service pension remaining undrawn for years
(A) three years
(B) Two years
(C) One year
(D) Five years
Correct Answer:- Option:A
10. Specify the two categories of the pensioners whose both halves of pension payment order are retained in the Treasury :
(A) Physically handicapped and insane
(B) Political pension and women who are not accustomed to appear in public
(C) In the case of pensions sent by Postal Money Orders and leper pensioners.
(D) None of the above
Correct Answer:- Option:C
11 Arrears of pension including commuted value of pension if any due shall be paid to the pensioner's heir or heirs provided they apply within ............ of the date of death.
(A) three years
(B) one year
(C) two years
(D) eighteen months.
Correct Answer:- Option:B
12. To whom currency notes unfit for issue and which have accumulated at the treasury should be sent?
(A) Madras Office of the issue dept, of the RBI
(B) RBI Mumbai
(C) RBI Nagpur
(D) Currency press Nashik
Correct Answer:- Option:A
13.Who is the authority to fix the maximum normal balance of cash for each Dist. treasury?
(A) Director of Treasuries
(B) AG
(C) RBI
(D) Government
Correct Answer:- Option:D
14. What is the procedure to be followed when a private person makes a payment on Govt, account? (in the case of Banking treasuries)?
(A) should present the chalan first at the treasury who after check en face with an order to Bank to receive money and give receipt
(B) he should straightaway remit the amount into the Bank showing the particulars of remittance and head of account
(C) the remitter can now make cash payment at treasury counters against a duly filled up pay in slip on receipt of which treasury shall issue E treasury chalan receipt
(D) none of the above
Correct Answer:- Option:C
15. Are there any restrictions for a Sub Treasury Officer for transfer of funds from the Currency Chest to the Treasury Balance :
(A) No. May be transferred provided timely intimation is given to the currency officer
(B) Yes. Only when funds are required to meet requirements and to see that the normal balance fixed for the Treasury is not exceeded
and timely intimations are given to currency officers in such cases
(C) Yes. Concurrence of Currency Officer is first obtained before actual transfer
(D) None of these
Correct Answer:- Option:B
16. Under the centralised salary processing system the salary claims of all Gazetted officers are brought up under the respective DDOs. Under this system they are now authorised to draw and disburse leave salary in respect of these officer's for a period not exceeding................. days before receipt of leave salary slip from AG
(A) twenty one
(B) thirty
(C) fifteen
(D) twenty
Correct Answer:- Option:A
17. What is the procedure to be followed if there is no nomination in force at the time of death of a S/B account holder of the Treasury; The balance was Rs. 76,800/
(A) on production of a heirship certificate issued by a Tahsildhar in whose jurisdiction the account holder died or in whose jurisdiction the heir lives
(B) to the person who claims to be legal heir
(C) settled based on succession certificate of a Civil court
(D) on production of certificate of heirship issued by two well known persons of the locality
Correct Answer:- Option:A
18. What is meant by one office one DDO system?
(A) to nominate one DDO per office for drawal of salary of non gazetted employees
(B) to nominate one DDO for each office exclusively for drawal of salary of gazetted officers
(C) the system envisages drawal and disbursement of salary and other entitlements of all employees including Gazetted by Drawing and Disbursing Officer of the establishment to which the officers are attached
(D) none of these
Correct Answer:- Option:C
19. One of the following items does not belong to the category of non salary claim. Which is that item?
(A) PF withdrawal
(B) Incremental arrears.
(C) Medical reimbursement
(D) Loans and advances
Correct Answer:- Option:B
20. Govt have dispensed with the self drawing officer system (SDO) and introduced "one office one DDO" system. Are there any officers exempted from the system and if so who are they?
(A) No exemption
(B) Chief secretary is exempted
(C) Heads of departments
(D) Yes. Honourable Judges of High court
Correct Answer:- Option:D
21. Which types of SB accounts of treasury are treated as 'unoperated account and the balance transferred to Revenue dept?
(A) account in which no transactions have taken place for 3 complete financial years
(B) account in which no transactions have taken place for five calendar years
(C) account in which no transactions have taken place for 5 complete financial years
(D) none of these
Correct Answer:- Option:C
22. In which month of year it is not permissible to transfer the S/B account of a depositor from one treasury to another under the relevant rules?
(A) April
(B) March
(C) September
(D) July
Correct Answer:- Option:B
23. A cheque drawn is crossed in accordance with the provisions of the
(A) RBI Act
(B) Indian Coinage Act
(C) Banking Companies Act
(D) Negotiable Instruments Act 1881
Correct Answer:- Option:D
24. In what manner it is possible to ascertain whether a S/B account holder of Treasury has filed a nomination or not?
(A) (i) from register of SB nomination (SB Form 23), (ii) concerned ledger folio of the ledger where notings have to be made whenever nomination is registered
(B) from the account holder himself if he is alive
(C) by examining the guard file of nomination kept by the Treasury Officer
(D) none of these
Correct Answer:- Option:A
25. A drawing Officer issues a fresh cheque to a party on receipt of a report that the cheque drawn by him earlier has been lost. Is this correct? What are the steps he has to take?
(A) Correct. When cheque is lost another cheque is to be given to the party
(B) No. The drawing officer shall report it as at
(C) and only on receipt of a certificate of non payment from the Treasury cancel the original cheque and make entries in his account and then draw another cheque
(C) No. The drawing officer shall at once report the loss to the Treasury Officer to stop payment of the lost cheque, and only then issue a fresh cheque
(D) A fresh cheque is to be issued only when the party has reported the matter to the Treasury and produces proof for that
Correct Answer:- Option:B
26. Before authorising withdrawal of money from local fund, the treasury has to see that:
(A) The cheque is taken from the cheque book issued by it
(B) Cheque is signed by the duly authorised officer of the fund
(C) Payment is covered by the balance at credit
(D) points at (A), (B), (C) above
Correct Answer:- Option:D
27. Dot the rules provide for the repayment of a Civil court deposit from the permanent advance of the Court?
(A) No. Repayment cannot be so made
(B) Yes. If there is sufficient balance in permanent advance to cover repayment
(C) Under the rules this procedure can be resorted to only at stations where there is no treasury or when the treasury is located at a great distance from the court
(D) No such provision exists in code
Correct Answer:- Option:C
28. If there are no transactions elsewhere the deposit of currency and bank notes in a currency chest (i).................. the amount of such notes in circulation and the deposit of rupees and Rupee notes into the chest .... the assets of the issue dept of RBI.
(A) (i) reduces cash balance (ii) increases
(B) (i) decreases (ii) increases
(C) (i) decreases (ii) decreases
(D) (i) increases (ii) increases
Correct Answer:- Option:B
29. Which officers of the Treasury are to be present whenever the double lock strong room is opened?
(A) The Treasury Officer and Accountant
(B) Treasury Officer and Asst. Treasury Officer
(C) Treasury Officer and the assistant of cash branch
(D) Treasury Officer and the Chief treasurer
30. A Treasury officer shall sign a payment order on a bill submitted when :
(A) It is put up to him for approval
(B) He finds all documents prescribed are attached
(C) He is satisfied that the bill other document is in order and the claim is one which he is authorised to pay
(D) None of these
Correct Answer:- Option:C
31. Every receipt for a sum................ should be duly stamped by the payee with a revenue stamp as required under the Indian stamp Act.
(A) exceeding Rs. 5,000/-
(B) Rs. 500/- and above
(C) Rs. 1.000/-and above
(D) none of these
Correct Answer:- Option:A
32. Who is empowered to conduct verification of balance in the currency chest under the custody of a Bank?
(A) Officer in charge of the Bank
(B) Treasury officer concerned.
(C) Authorised officers of Indian Audit dept
(D) Officials of RBI in such manner as it considers desirable
Correct Answer:- Option:D
33. Up to what extent a sub treasury can keep stock of stamps required for sale to the public/vendors?
(A) Stocks of stamps normally required for a month
(B) Stocks of stamps required for current purposes not exceeding a maximum amount fixed by District Treasury Officer may be kept in the treasurer's sole custody under single lock
(C) Stocks of stamps required for a fortnight
(D) None of these
Correct Answer:- Option:B
34. Is it necessary for a non-gazetted officer deputed to Foreign service and in respect of whom Last Pay certificate has already been issued to surrender it before arrears of salary due to him for his period of service under Govt are drawn and disbursed?
(A) Not necessary. The head of the office shall issue a revised LPC to the Foreign employer after disbursement of arrears to enable him to refix the pay of the officer
(B) Yes. He has to surrender
(C) The foreign employer may be asked to pay the arrears and get it reimbursed from the lending dept
(D) None of these
Correct Answer:- Option:A
35 ............ is responsible for keeping the currency chest and treasury balance sufficiently stocked with all denominations of notes to provide for issue to the public in payment on behalf of Govt and in exchange of coins.
(A) Currency officer
(B) Director of treasuries
(C) Treasury officer
(D) None of the above
Correct Answer:- Option:C
36. Under the rules all currency notes unfit for issue which have accumulated at a treasury should be:
(A) Torn into pieces and destroyed
(B) Sent to local branch of RBI
(C) Send to a treasury named by a currency officer
(D) Either as at (C) or to the Madras office of the issue dept of RBI
Correct Answer:- Option:D
37. What is the procedure to be adopted by a treasury Officer if he impounds a forged note presented by a person believing that it was genuine?
(A) He should be made over to the police for enquiry
(B) He should take the address of the person and his statement. They should be sent to the police with the forged note
(C) He should return it after affixing a stamp "forged"
(D) None of the above
Correct Answer:- Option:B
38. When a depositor of S/B account at a treasury applies for a new pass book on the plea that the original was lost, can a fresh book be issued?
(A) Can be issued on collecting the prescribed fee for issuing a new one in the place of the one lost
(B) Can be issued free of cost
(C) Can be issued if he applies in a stamp paper stating the circumstances under which the original was lost
(D) Can be issued only after a gap of six months from the date of application
Correct Answer:- Option:A
39. What are the steps to be taken under the rules when information reaches the treasury Officer that notes are being sold in the local market at a discount or premium in large amounts?
(A) he should inform the police
(B) should inform the Director of treasuries
(C) be should at once bring the fact to the notice of currency officer of RBI
(D) none of the above
Correct Answer:- Option:C
40. Under the S/B rules of the treasury no person can have more than one account in his name. Is there any exemption?
(A) No exemption
(B) Yes. A person having SB account can have another SB account for his pension
(C) Can be opened if permitted by the Director
(D) Yes. For bonafide and convincing reasons
Correct Answer:- Option:B
41. Is there a provision in the code for issue of a duplicate FD receipt by the Treasury on the ground that the original was lost by the party concerned :
(A) Can be issued on execution of the prescribed bond signed by two witnesses
(B) Can be issued on levying the prescribed fees
(C) No provision exists
(D) Provision exists. But not on lines stated above
Correct Answer:- Option:A
42. What is the prescribed periodicity in the code for inspection of every strong room of the Treasury by the authorised engineers of PWD?
(A) Eighteen months
(B) Half-year
(C) Once in two years
(D) Annual
Correct Answer:- Option:D
43. The district treasury officer is required to conduct inspection of all sub treasuries under his control at least ................. without notice.
(A) twice in an year
(B) once in a quarter
(C) once in an year
(D) once in four months
Correct Answer:- Option:C
44. When the proceeds of a fixed deposit were collected by a depositor from the Treasury after an expiry of three months from its maturity date, can interest be allowed for the period beyond the maturity date?
(A) Interest at SB rate is payable in such cases for the period beyond maturity
(B) No interest is payable after maturity date
(C) Normal inter
Normal interest is payable only if the FD amount is less than Rs.50,000/
(D) None of the above
Correct Answer:- Option:A
45. Finance dept issues letters of credit to the cheque drawing Divisional Officers of PWD/Forest, specifying the :
(A) Maximum limit for drawal in a quarter
(B) Monthly limits for drawal
(C) Maximum that can be drawn in a financial year
(D) Maximum limit of drawal for every two months
Correct Answer:- Option:B
46. After it ceases to be in use a currency chest book should be retained for
(A) two years
(B) five years
(C) three complete financial years
(D) one year
Correct Answer:- Option:C
47. The Govt servant who handles cash transactions of his office is responsible for :
(A) the safe custody of money received from the treasury
(B) maintaining proper accounts for watching the disposal of money
by disbursement of salary of staff
(C) checking the cash balance in the office
(D) all items in (A), (B), (C) above
Correct Answer:- Option:D
48. Is it necessary under the rules to insist on acknowledgements of payees in respect of adjustment bills for 'Nil' amount?
(A) Yes, necessary
(B) As such bills involve no payment, acknowledgement need not be insisted upon
(C) Yes. But affixing revenue stamp in such cases is not required
(D) Yes, to safe guard against any dispute arising later
Correct Answer:- Option:B
49. Who are the parties involved in the preparation of a RB draft to settle a transaction?
(A) drawer
(B) drawee
(C) remitter
(D) persons at (A), (B), (C) and lastly the payee
Correct Answer:- Option:D
50. Which authority is empowered under the code provisions to permit withdrawals from the treasury for any purpose?
(A) Accountant General
(B) Dist. collector
(C) Director of treasuries
(D) No one is empowered thus
Correct Answer:- Option:A
51 What is the procedure is to followed when a Treasury Officer considers a claim presented as "disputable"?
(A) he shall reject it
(B) he shall require the claimant to get sanction of the head of the dept.concerned
(C) he shall request the claimant to refer it to AG
(D) he may require the claimant to get sanction of Govt
Correct Answer:- Option:C
52 What is the convenient method by which large offices keep a watch over the disposal of Pay and allowances of staff drawn from Treasury, but not disbursed on the same day?
(A) by maintaining a register of undisbursed pay, etc., (Form TR 22)
(B) through acquittance rolls
(C) through office copies of such bills
(D) none of these
Correct Answer:- Option:A
53. In which cases rules prevent a disbursing officer to make the last payment of salary to Govt servants leaving the services of Govt. until he has satisfied himself that no amount is due to Govt from him?
(A) Only in the case of leaving service on retirement
(B) Only in the case of leaving service on resignation
(C) Only either on dismissal or placed under suspension
(D) Any one of the events indicated at (A), (B), (C) above
Correct Answer:- Option:D
54. Who is the officer entrusted with the check of acquittance rolls with the total of the corresponding establishment bills and money withdrawn from treasury, in an office?
(A) Cashier
(B) Drawing officer or by a responsible Govt servant entrusted with this task
(C) Head of office
(D) Head clerk
Correct Answer:- Option:B
55. Are the treasury officers authorised to issue receipts when the purchaser of a Demand Draft demands it?
(A) No
(B) No receipt in such cases is required as the DD itself of the proof for the remittance of money (C) In such cases Treasury officer may grant a receipt in the form prescribed by RBI showing the amount of draft and the Exchange charges
(D) Instead of a receipt a chit acknowledging the receipt of money for DD may be given
Correct Answer:- Option:C
56. What is the restricted time limit fixed for the Treasury Officer to issue duplicate RB drafts in the case of loss of originals, without reference to a currency officer?
(A) older than three months only
(B) older than four months only
(C) older than five months only
(D) older than six months only
Correct Answer:- Option:D
.
57. When a draft is exchanged for another, the procedure to be followed is:
(A) The original draft will be treated as entered as a draft presented for encashment and amount credited for the issue of a new draft
(B) Rules do not permit exchange of a draft
(C) Original is treated as cancelled and exchanged draft as duplicate
(D) None of the above
Correct Answer:- Option:A
58. To whom one should apply for payment of a lapsed draft?
(A) Treasury officer
(B) Currency officer
(C) Director of treasuries
(D) AG
Correct Answer:- Option:B
59. When a bill is presented for payment at the treasury by a departmental officer, entries in which register are checked to find availability of budget provision?
(A) Register of drawing and Disbursing Officers (TR111)
(B) Register of recoveries
(C) Appropriation Control register (TR 110)
(D) Allotment letter (TR 109)
Correct Answer:- Option:C
60. Prescribed period for preservation of office copies of cash accounts and lists of payments in Treasuries is:
(A) 15 years
(B) 20 years
(C) 10 years
(D) 7 years
Correct Answer:- Option:A
61. To whom pension arrears not exceeding Rs 75000/- shall be paid in the case of death of pensioner and who has not filed a nomination?
(A) Legal heirs
(B) As decided by the Head of office after local enquiries
(C) Spouse of the deceased
(D) Legal heirs of the deceased pensioner on production of heirship certificate from the Tahsildar
Correct Answer:- Option:D
62. When a state pension payable at a Banking Treasury in accordance with the general orders of Govt. the Bank shall disburse the amount. In such cases who shall be considered as disbursing officer for the purpose
of observance of rules in the code?
(A) Manager of Bank concerned
(B) The officer in charge of the Treasury
(C) Pension sanctioning authority
(D) None of them
Correct Answer:- Option:B
63. A disbursing officer who withdraws money from treasury on an abstract bill shall under no circumstances delay the submission of the corresponding detailed bill beyond the end of ............... month following that in which he cashed the abstract bill.
(A) five months
(B) fourth month
(C) second month
(D) third month
Correct Answer:- Option:C
64. A treasury officer shall sign and order for payment of a bill or other documents prescribed for payment if he is satisfied:
(A) there is sufficient authority for drawal
(B) the claim is admissible
(C) signature of the DO is genuine and there is a receipt for valid discharge
(D) with all the factors mentioned at (A), (B), (C) above
Correct Answer:- Option:D
65. Which cases of deposits lapsed and credited to Govt under the financial code rules may be repaid by a Treasury Officer without a AG?
(A) In no case lapsed deposits can be repaid without authorisation from AG
(B) Deposits the detailed accounts of which are kept at treasury
(C) Earnest money deposit
(D) None of the above
Correct Answer:- Option:B
66. What is the validity period fixed for repayment orders of revenue deposits and Criminal court deposits?
(A) Till the end of the financial year
(B) Three months from the date of issue
(C) Till the close of the financial year in which it is issued or three months from the date of issue whichever is earlier
(D) None of the above
Correct Answer:- Option:C
67. Without AG's authorisation can a part final withdrawal (non refundable advance) be allowed to subscribe to the General Provident Fund?
(A) No such withdrawal is permissible without the specific authorisation of AG
(B) Yes. Can be made as in the case of temporary advance of GPF
(C) Yes. It is permissible only in the case of withdrawals made before one year of retirement
(D) None of these
Correct Answer:- Option:A
68. What is the period of preservation of used Treasury Bill Books and which authority has to preserve them for a specific period?
(A) 20 years, Treasury Officers
(B) 15 years, Treasury Officers
(C) 25 years, Treasury Officers
(D) They are to be preserved as permanent records by concerned drawing officials
Correct Answer:- Option:D
69. Blank Treasury Bill Books are kept under (i) ................lock under the responsibility of (ii)......
(A) (i) single lock, (it) treasurer
(B) (i) double lock (ii) joint responsibility of Treasury Officer and treasurer.
(C) (i) single lock (ii) accountant
(D) none of the above
Correct Answer:- Option:D
70. Who is authorised to fill up columns 7 to 11 of the Treasury Bill book (TR 74) when a bill is passed by a Treasury officer for Payment at the Bank?
(A) Officials of Bank
(B) Bill drawing officials themselves on encashment of the bill
(C) Treasury Bill book need not be presented at the Bank. Columns to 11 are to be filled up by treasury only,
(D) None of these
Correct Answer:- Option:C
71. Whose authorisation is necessary for a head of a newly opened office of a Govt dept for the first drawal of Permanent advance from the Treasury, sanctioned to his office?
(A) Treasury Officer is permitted to allow withdrawal in such cases No authorisation of AG is necessary
(B) Head of department
(C) Accountant General
(D) None of the above
Correct Answer:- Option:A
72. Under the Treasury rules, the Director of Treasuries shall obtain from Treasuries statement of cheques issued in the previous year but paid in the subsequent financial year and furnish it to the Finance Dept on or before ................. of each financial year.
(A) 30th June
(B) 31st July
(C) 30th Sept
(D) 15h June
Correct Answer:- Option:B
73 In what manner stocks of cheque books which have become obsolete, used and unused cheque books returned to the Treasury by the drawing officers", is to be disposed of?
(A) They are destroyed under the orders of the director of treasuries
(B) Destroyed under the orders of Regional Joint Director of treasuries
(C) They are destroyed under the direct supervision of the District Treasury Officer
(D) They are destroyed under the orders of the Director of Treasuries. It shall be done by incineration in the presence of Deputy Director duly authorised by the Director and suitable notings to be made in the registers concerned
Correct Answer:- Option:D
74. The DCRG authorised by the AG is to be paid by preparing bill in form ......... even in case where no dues to Govt are to be adjusted there from
(A) TR 107
(B) TR 108
(C) No separate bill is necessary. Payment can be claimed on the letter of authority (of AG) itself
(D) None of these
Correct Answer:- Option:C
75. What is the period of expiry of authorisation of AG for payment of gratuity and it remains undrawn from Treasury?
(A) Three years
(B) Twelve months
(C) Two years
(D) Eighteen months
Correct Answer:- Option:A
76. A Treasury Officer may correct an arithmetical inaccuracy or an obvious mistake in any bill presented for payment. In such cases what is required of him:
(A) to make corrections under attestation
(B) shall intimate to the drawing officer any corrections he makes and permit withdrawal
(C) to defer payment till the drawing officer sends a corrected bill
(D) none of the above
Correct Answer:- Option:B
77. Unless expressly authorised by the Accountant General, the Treasury Officer shall not permit withdrawal for any purpose not specified in the rule ....... of Kerala treasury code.
(A) Rule 13
(B) Rule 18
(C) Rule 24
(D) Rule 28
Correct Answer:- Option:A
78. To whom the Treasury Officer shall immediately send a preliminary report if he discovers any defalcation or loss or money, stamps, other properties :
(A) Local police
(B).Crime Branch
(C) Vigilance department
(D) AG Director of treasury and Govt.
Correct Answer:- Option:D
79. All adjustments of inter Government transactions against the balance of the state by debit or credit to another Govt shall be made through the
(A) Settlement account
(B) Currency officer
(C) Central accounts section of Reserve Bank, Nagpur
(D) R.B.I, New Delhi
Correct Answer:- Option:C
80. Under the integrated financial management system (IFMS) the D.D.Os are permitted to make payment through T.S.B cheques only for claims from Rs....(non employee claims).
(A) Rs. 3,000/- to 12,000/-
(B) Rs. 5,000/-to 15,000/-
(C) Rs. 2001/- to 10,000/-
(D) Rs. 1,000/- to. 10,000/-
Correct Answer:- Option:C
81. In what form terminal surrender of earned leave, loans and advances to Govt servants is to be preferred?
(A) TR 42
(B) TR 59(C)
(C) TR 59 (A)
(D) None of these
Correct Answer:- Option:C
82. For payment of contingent charges like electricity, telephone charges,grant in aid bills (ie non employee related claims of Govt dept) the common bill form to be submitted to Treasury through on-line is :
(A) TR 59 (E)
(B) TR 59 (C)
(C) TR 59 (B)
(D) None of these
Correct Answer:- Option:A
83.Supdt. of Govt District Hospital utilised the daily collection of hospital stoppages and pay ward charges for repayment of excess collections made in this regard from a patient being discharged on a holiday. Is it in order?
(A) No. Not in order
(B) Action is in order. Being a holiday he can not draw funds from Treasury
(C) Refund should have been postponed to next working day
(D) Action is in order. It is in conformity with the provisions of the Treasury Code.
He can appropriate departmental receipts for such purpose
Correct Answer:- Option:D
84. Do the rules provide for the Treasury Officer to make any payment without obtaining adequate information as to its nature?
(A) No. The treasury Officer is not authorised to make any payment in such cases
(B) No. He shall require the D.D.O to obtain special sanction from A.G
(C) No He shall seek such information as he wants to satisfy himself about the legitimacy of the claim from DDO
(D) Yes. In cases where there are valid reasons for not providing adequate information as to the nature of the claim, he can allow payment provided he records them in writing for not insisting the information to be shown in the bill
Correct Answer:- Option:D
85. What is the procedure stipulated for noting revised pensions whenever there is an occasion for revision of pensions?
(A) Both halves of PPOs should be sent to AG for noting the revised pension
(B) in such cases AG shall issue only an amendment letter to the Disbursing Officer for making necessary changes on both halves of the PPOs, under attestation and effect payment thereof (C) The disburser's half of the PPO only need be sent AG for note and return of the revised pension
(D) None of these
Correct Answer:- Option:B
86. Claims of the Govt staff are now being processed at Treasuries through an on-line system named "SPARK” What is its full form?
(A) Service and Payroll Administrative Repository for Kerala
(B) Salary and personal allowances regulations Kerala
(C) Salary package and related claims Kendra
(D) None of these
Correct Answer:- Option:A
87. What is the amount of fee now payable for a duplicate PPO when the pensioner's half is lost?
(A) Rs. Two
(B) Rs. Five
(C) Rs. Two hundred and fifty
(D) Rs. One hundred
Correct Answer:- Option:C
88. What is the procedure stipulated for a Gazetted Officer to draw his last salary bill just before his superannuation?
(A) He should attach with the bill the prescribed certificate from his Head of the department regarding his liabilities
(B) He should get the bill pre checked by AG
(C) His last salary is to be drawn by his DDO from the Treasury based on the salary slip issued by AG and there is no need for a certificate from the Head of the dept
(D) He can draw it from Treasury as he has drawn in other months
Correct Answer:- Option:C
89. Is it permissible to accept safe custody at Treasuries sealed covers purporting to contain National saving certificates by the holders?
(A) No. Not permissible as they are individual properties
(B) Yes. Provided the holders give a written request to the Treasury officer
(C) May be accepted with the sanction of the Director of Treasuries
(D) May be accepted if allowed by Postal authorities
Correct Answer:- Option:B
90. What is the time limit specified in the rules for retaining under sale custody of Treasuries, sealed packets etc., entrusted by various parties, (from the date of original deposit)?
(A) Twenty Five Years
(B) Twenty Years
(C) Ten Years
(D) Fifteen Years
Correct Answer:- Option:A
91. Pre check by AG is necessary for drawal of arrears of salary due to retired Gazetted officers from the Treasuries. Is this statement correct?
(A) Yes, it is governed by rules
(B) Not necessary if arrears are drawn based on pay slips issued by AG
(C) Pre cheek is necessary if the arrears exceed Rs. 30,000/
(D) No pre-check is necessary as responsibility for settlement of outstanding liabilities is vested with DDOs concerned. They can draw and disburse arrears
Correct Answer:- Option:D
92. If the original receipt issued by a Govt servant for receipt of money is lost and a request is received for the issue of duplicate, can it be entertained?
(A) a copy of the original receipt granted may be given
(B) a photocopy of the original receipt can be given
(C) no duplicate receipt should be issued. In such cases a certificate of receipt in the prescribed form may be given by levying the prescribed fee
(D) none of these
Correct Answer:- Option:C
93. When the fees of a number of candidate for a Govt examination like S.S.L.C are paid in the Treasury in lump sum by the school authorities, the receipt given is for :
(A) the lump sum in a single receipt only
(B) each individual candidate as shown in the statement for remittance
(C) individual receipt for each candidate if the school insists
(D) individual receipt is given if the number of candidates is
Correct Answer:- Option:A
94. 50 or less 94. To whom pension in respect of an insane person is payable by the Treasury Officer?
(A) person nominated for the purpose
(B) guardian appointed under the Lunacy Act 1912
(C) any person authorised by Govt or authority which sanctioned the pension
(D) either (B) or (C) with a life certificate with each claim
Correct Answer:- Option:D
95. Under whose custody the pensioner's half of the Pension Pay Order is being kept in the case of pension sent by postal money orders?
(A) by pensioner himself
(B) by treasury
(C) by Bank
(D) none of them
Correct Answer:- Option:B
96. What is the distinct feature of two series of forms given in the Kerala accounts Code Vol II (like TA II and TA 2)?
(A) One set gives forms of various registers while the other gives forms of various statements to be submitted by the Treasury officer
(B) One set is for forms to be used in District treasuries while other gives forms to be used by sub treasuries
(C) Forms in Arabic numbers are those prescribed by C & AG and modified by Govt consistent with the local requirement while forms in Roman numbers are prescribed by the state Govt.
(D) None of these
Correct Answer:- Option:C
97 Under what circumstances transactions are to be entered in the treasury accounts as an 'unclassified item"?
(A) Any transactions which can not be allocated directly to any particular dept or to any of the prescribed head of classifications is classified under this head in the Treasury accounts
(B) Transactions which are to be adjusted in the books of the AG
(C) When the concerned departmental officials are unable to furnish correct particulars
(D) None of these
Correct Answer:- Option:A
98. Whenever sums are paid into Treasuries by an officer of the PWD or on his account they should be taken:
(A) to suspense head
(B) to the credit of deposit against the officer concerned in the Treasury
(C) credit to the final head of the account in the treasury accounts
(D) to the credit of that department in the treasury accounts
Correct Answer:- Option:D
99. When in the case of a Banking treasury a revenue deposit is repaid (byan order of the Bank) the entry in the Register of Receipts should be made when (i) .................... and in the Register of repayment when
(A) both entries are to be made simultaneously
(B) (i) when repayment order is issued
(ii) when repayment is reported in the daily account of the Bank
(C) in both registers on receipt of intimation of payment from the Bank
(D) when the vouchers are received from the Bank
Correct Answer:- Option:B
100. Is it permissible to credit the Head a revenue item paid to Govt on account of a demand not yet due?
(A) Yes. Can be credited
(B) No. Should be credited to suspense head till demand is made
(C) No. Such items should be credited finally at once to the proper revenue head and should not be placed in deposit
(D) Yes, can be credited but should be cleared before the close of the
financial year
Correct Answer:- Option:C
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