KERALA TREASURY CODE: Q&A

➧:-No gazetted Govt. Servant can draw changed rate of pay unless the bills in which he claims it is accompanied by a letter from _________ authorising changed rate.

A:-Accountant General
B:-Government
C:-Head of Department
D:-Regional Director
Correct Answer:- Option-A

➧-The pension payment order is an order issued by __________.

A:-Head of department
B:-Treasury Officer
C:-Accountant General
D:-The Chief treasurer
Correct Answer:- Option-C

➧:--A gazetted Govt. Servant may draw the bill for his pay and allowances based on the pay slip issued by _________
A:-Head of Department
B:-Accountant General
C:-Head of Office
D:-Bank Manager
Correct Answer:- Option-B

➧:-As per Rule 205 of KTC Vol 1 when Earnest Money deposit made by intending tenderer in another State has to be repaid, the departmental officer concerned should arrange for the repayment through the ___________.
A:-Director of Treasuries
B:-Finance Department
C:-Accountant General
D:-Treasury Officer
Correct Answer:- Option-C

➧A treasury officer shall not honour a claim which is considered to be disputable. He shall require the claimant to refer it to ________.

A:-The Finance Dept.
B:-The Director of Treasuries
C:-The Accountant General
D:-None of the above
Correct Answer:- Option-C

➧The Treasury Officer shall be responsible to _________ for acceptance of the validity of a claim against which he has permitted withdrawal.
A:-The Accountant General
B:-The Govt.
C:-Director of Treasuries
D:-None of the above

➧Anticipatory Pension order is issued by
A:-Accountant general
B:-Head of Department
C:-The Director of treasuries
D:-Finance Department
Correct Answer:- Option-A

➧-A Treasury officer has no authority to act under an order of the Govern ment sanctioning a payment, unless the order is an express order to him to make payment and in the absence of urgency, even such special or der should be sent through the __________.
A:-Director
B:-Finance Secretary
C:-Accountant General
D:-None of these
Correct Answer:- Option-C

➧The District treasury officer has to send Treasury Balance Report to

A:-Director of Treasuries
B:-The Finance department
C:-Account General and Director of treasuries
D:-Accountant General and Govt. Finance Department
Correct Answer:- Option-D

➧:--Who should furnish an annual acceptance certificate to the Treasury Officer, in the case of Personal Deposit accounts
A:-Treasurer of charitable endowments
B:-Administrator
C:-Kerala State Audit
D:-Accountant General

Correct Answer:- Option-B

Correct Answer:- Option-A

➧The introduction of a new major Head of Account require the approval of
A:-The Union Govt.
B:-Finance Dept.
C:-C and AG of India
D:-Director of Treasuries

➧The form of LPC is prepared by
A:-Finance department
B:-Director of Treasuries
C:-Law department
D:-C and AG
Correct Answer:- Option-D

➧:--The Accountant General in the exercise of any of his functions under the Rules of KTC shall be subject to the general control of ____________.
A:-Supreme Court of India
B:-High Court of Kerala
C:-C & AG of India
D:-Administrative secretariat
Correct Answer:- Option-C

➧:-Treasury officer and _________ shall both be present whenever the strong room is opened.
A:-Senior Superintendent
B:-Accountant
C:-Chief Cashier
D:-Chief Treasurer
Correct Answer:- Option-D

➧:--Who among the following is a double lock?
A:-Chief cashier
B:-Accountant
C:-Cashier
D:-None
Correct Answer:- Option-A

➧The treasury shall be under the control of a Treasury Officer who shall be under the administrative control of the ___________.
A:-Accountant General
B:-Director
C:-Reserve Bank of India
D:-Additional District Magistrate
Correct Answer:- Option-B

➧:-Who shall record one certificate at the end of the bill to the effect that checked in accordance with rule 432(d) of KTC Vol I
A:-Treasury officer
B:-Section clerk
C:-Drawing officer
D:-Head clerk
Correct Answer:- Option-C

➧:-No place should be used as a strong room, unless an officer of the PWD not lower in the rank than a/an__________ has certified that it secure and fit for use as strong room.
A:-Chief Engineer
B:-Superintending Engineer
C:-Executive Engineer
D:-Assistance Executive Engineer
Correct Answer:- Option-C

Correct Answer:- Option-C

➧:-:-When ways and means advances are taken by the Government from Bank, the request to the Bank will be accompanied by a Demand promissory note for the amount on behalf of the A:-Chief Minister
B:-Finance Minister
C:-Governor
D:-Chief Secretary
Correct Answer:- Option-C

➧:-_________ shall record a certificate of count in the first page of Cash Book before bringing in to use.
A:-Senior superintendent
B:-Head of office
C:-Head of department
D:-Treasury officer
Correct Answer:- Option-B

➧:--Which register is maintained in a Bank Treasury, to note the net difference of the transactions of total receipts and payments, carried out in an agency bank?

A:-Case received and despatch register
B:-Register of reserve bank deposit
C:-Acquittance register
D:-Cash book
Correct Answer:- Option-B

➧A Clerk accompanies a treasury officer for payment. Who is authorised to grant advance
TA to the clerk
A:-Treasurer
B:-Accountant General
C:-Treasury director
D:-Treasury officer

Correct Answer:- Option-D

➧:--Responsibilities for the entries in Column 7-11 of Treasury Bill Book A:-The accountant
B:-The drawing officer
C:-The treasury officer
D:-The disbursing officer
Correct Answer:- Option-C

➧Who can exempt the fee of duplicate PPO of a poor pensioner?

A:-Treasury officer
B:-Treasury Director
C:-District Collector
D:-None of these
Correct Answer:- Option-B

Cypher code is supplied to
A:-Director of treasuries
B:-Treasury Officer of the Non-Bank Treasury with currency chest

C:-All District Treasury Officers
D:-All of these
Correct Answer:- Option-B

➧Official receivers should prepare a list of deposit items which will lapse to the Govt. and submit them to the _________ by the 31st March in each year.

A:-The State Accountant General

B:-The Treasury Officer

C:-The Sub Treasury Officer

D:-The Govt.

➧-If misclassification in the Treasury account is detected before closing the accounts of the day it will be corrected under the initials of
A:-Treasury officer
B:-Treasurer
C:-Senior Superintendent
D:-Accountant General
Correct Answer:- Option-A

➧:--Who is the custodian of indemnity bonds TR 50 executed by a Bank for the purpose of drawing pay from Treasury?
A:-Accountant General
B:-Government
C:-Treasury Officer
D:-Bank
Correct Answer:- Option-C

➧:--If the misclassification in treasury accounts is detected before closing accounts of the day it will be corrected under the initials of the
A:-Treasurer
B:-Treasury officer
C:-Assistant treasury officer
D:-Head cashier
Correct Answer:- Option-B

➧:-Treasury Balance is the balance of cash of __________ account.

A:-Government
B:-Public undertaking
C:-Private body
D:-Local body
Correct Answer:- Option-A

➧A Bill is a statement of claims against _________.
A:-Public undertaking
B:-Local body
C:-Government
D:-Private company
Correct Answer:- Option-C

➧:--Who is the custodian of General Indemnity bond in TR 49 for the purpose of drawing pay from treasury?
A:-Accountant General
B:-Bank
C:-Treasury officer
D:-Government
Correct Answer:- Option-D

➧-Currency Chest balance is verified by the officers of __________.

A:-Director of Treasuries
B:-Reserve Bank of India
C:-High Court
D:-District Court
Correct Answer:- Option-B

➧:--The position of sentries who guard the treasury strong room

A:-Superintendent of Police
B:-Sub Inspector of Police
C:-Circle Inspector of Police
D:-Director General of Police
Correct Answer:- Option-A

➧:-:-Treasury Cheques are printed at
A:-Government press
B:-Any private press
C:-Directorate of treasuries
D:-Treasury itself
Correct Answer:- Option-A

➧:-:-Currency Chest balance is an asset of the __________ kept in treasur ies.
A:-State government
B:-Central government
C:-Public undertakings
D:-Reserve Bank of India
Correct Answer:- Option-D

Correct Answer:- Option-B

➧:-:-The check register in Form T.A. should be written up __________.

A:-monthly
B:-quarterly
C:-yearly
D:-daily
Correct Answer:- Option-D

➧:--The return to be given to Accountant General due on a holiday may be send
A:-One day earlier
B:-One day late
C:-Two days earlier
D:-Two days late
Correct Answer:- Option-B

➧The Monthly accounts of the District Treasuries are to be closed at the earliest of closing the transactions for each month not later than
A:-1st of succeeding month
B:-5th of succeeding month
C:-6th of succeeding month
D:-15th succeeding month
Correct Answer:- Option-C

➧Cash balance verification of non-banking sub-treasuries shall be under taken by the DTO once in
A:-4 months
B:-3 months
C:-2 months
D:-a month

➧The assistant collector/probationary deputy collector should undergo training for __________ month/months in the District treasury.
A:-1 month
B:-2 months
C:-3 months
D:-6 months
Correct Answer:- Option-A

➧A statement of lapsed cash order has to be prepared

A:-Monthly
B:-Bimonthly
C:-Quarterly
D:-Yearly
Correct Answer:- Option-A

➧Period of currency of a Treasury Cheque
A:-1 month
B:-2 months
C:-3 months
D:-6 months
Correct Answer:- Option-C

➧:-The District treasury officer shall verify cash balance of the banking sub treasuries in his district once in _________
A:-6 months
B:-2 months
C:-9 months
D:-3 months
Correct Answer:- Option-D

➧:-:-Gazetted officers are authorised to draw their pay and allowances without pay slip from Accountant General upto a period of _________
A:-One month
B:-Six months
C:-Two months
D:-Three months
Correct Answer:- Option-D

➧Drafts which are outstanding for more than _______ can be paid only after obtaining necessary confirmation from the drawing office.
A:-3 month
B:-4 month
C:-6 month
D:-9 month
Correct Answer:- Option-C

➧:-:-The period of currency of Reserve Bank of India draft is

A:-One month
B:-3 months
C:-6 months
D:-12 months
Correct Answer:- Option-C

➧:--The period of currency of RBI draft is
A:-One year
B:-3 months
C:-3 years
D:-6 months

Correct Answer:- Option-D

➧The Director of Treasuries shall inspect each District Treasury at least once in ______.

A:-Six months
B:-12 months
C:-at least once in 16 months
D:-at least twice in 2 years
Correct Answer:- Option-B

➧A drawing officer should cancel any cheques which has remained un paid for a consecutive period of ________.

A:-12 months
B:-6 months
C:-4 months
D:-3 months

➧:--Indents for supply of forms of drafts will ordinary be for _________ months supply.
A:-6
B:-3
C:-2
D:-12
Correct Answer:- Option-D

➧The payment order of gratuity is valid for _______.
A:-1 year
B:-6 months
C:-3 months
D:-None of the above
Correct Answer:- Option-A

Correct Answer:- Option-A

➧The District Treasury Officer shall conduct inspection of all the sub treasuries under his jurisdiction at least _______ without prior notice.

A:-Once in a year
B:-Once in a six months
C:-Once in a three months
D:-Once in a one month

➧:-The monthly closing balance of the sub treasury should be verified and the result reported to the district treasury officer on ________ by the sub treasury officer.
A:-1st day of next month
B:-15th of next month
C:-The last day of the month
D:-1st week of next month
Correct Answer:- Option-C

➧:--The director of treasuries shall inspect each district treasury at least _________ in a year.
A:-Once
B:-Thrice
C:-Twice
D:-Quarterly
Correct Answer:- Option-A

➧After the death of a pensioner, the disbursing officer shall sanction pay arrears to the pensioner if applied within
A:-1 year
B:-2 years
C:-3 years
D:-6 years
Correct Answer:- Option-A

➧:-The Director of treasuries shall arrange for the inspection of the sub treasuries at least once in
A:-2 years
B:-6 months
C:-once in year
D:-3 months
Correct Answer:- Option-A

➧Treasury Officer is not authorised to pay pension claim chargeable un der the head ‘266 pension and other retirement benefits’ if the claim is preferred after
A:-Two years
B:-Three years
C:-Four years
D:-Five years
Correct Answer:- Option-B

➧No sub voucher to a contingent bill should be destroyed until ________ have elapsed from the date of the payment.

A:-3 years

B:-4 years

C:-5 years

D:-6 years

Correct Answer:- Option-A

➧From the date of payment, sub vouchers should be kept minimum

A:-3 years
B:-6 months
C:-2 years
D:-1 year
Correct Answer:- Option-A

➧:--A life certificate once in ___________ year will be insisted to these pensioners who receive their monthly pension by postal money order.
A:-3
B:-1
C:-2
D:-5
Correct Answer:- Option-A

➧:--The period of limitation of gratuity is ___________ from the date when the claim fell due.
A:-3 years
B:-6 years
C:-10 years
D:-12 years
Correct Answer:- Option-B

➧Political pension cease to be payable if it is not drawn for

A:-one year
B:-three years
C:-six years
D:-ten years
Correct Answer:- Option-C

➧The minimum period of Treasury Fixed Deposit is _________.

A:-120 days
B:-180 days
C:-One year
D:-Two years

Correct Answer:- Option-B Correct Answer:- Option-A

➧While closing the monthly accounts for the month of March every en deavour should be made to close if not later than ________.
A:-3rd of April
B:-5th of April
C:-6th of April
D:-7th of April

➧ A departmental officer shall prepare the challan for the dues of loans and interest
A:-In a single form
B:-In duplicate
C:-In triplicate
D:-In quadruplicate
Correct Answer:- Option-C

➧:-Family pension is payable only from the ________ month in the event of death of service pensioner.
A:-4th month
B:-same
C:-5th month
D:-succeeding
Correct Answer:- Option-D

➧:--When will the higher rate of interest on fixed deposits cease to accrue?
A:-From the date of maturity
B:-From the third year
C:-After one year
D:-After 6 months
Correct Answer:- Option-A

orrect Answer:- Option-B

➧:--Which rule enables drawals of pay and allowances by gazetted officers when there is delay in the issue of pay slip
A:-Rule 163 KTC Vol I
B:-Rule 162 of KTC Vol I
C:-Rule 164 KTC Vol I
D:-Rule 170 of KTC Vol I
Correct Answer:- Option-C

➧:--Payment of last salary of a Gazetted Officer is in
A:-211 KTC Vol I
B:-212 (b) KTC Vol I
C:-212 KTC Vol I
D:-212 (a) KTC Vol I

Correct Answer:- Option-D

➧:-Procedure for payment of arrears of pay and allowances of deceased Government servant is in Rule __________ of KTC Vol I.
A:-212 A
B:-218
C:-214
D:-212 C
Correct Answer:- Option-A

➧:--Refund of civil court deposits in Rule
A:-Rule 206 of KTC Vol I
B:-Rule 207 of KTC Vol I
C:-Rule 200 of KTC Vol I
D:-Rule 210 of KTC Vol I
Correct Answer:- Option-A

➧:--Refund of Registration in Rule
A:-Note 4 Rule 200 of KTC Vol I
B:-Rule 200 of KTC Vol I
C:-Note 2 to Rule 200 of KTC Vol I
D:-Rule 210 of KTC Vol I

Correct Answer:- Option-A

➧:--A pensioner who claims pension through a messenger should furnish a life certificate in the pension bill

A:-Rule 280 of KTC Vol I
B:-Rule 167 of KTC Vol I
C:-Rule 286 of KTC Vol I
D:-Rule 276 of KTC Vol I
Correct Answer:- Option-D

➧:--Consolidated receipt for Forest Department is in rule _________ of KTC Vol I.
A:-130
B:-118
C:-120
D:-122
Correct Answer:- Option-D

]
➧:--Specify the rule under which village remittances is explained
A:-115 KTC Vol I
B:-Rule 98 of KTC Vol I
C:-100 KTC Vol I
D:-Rule 113 and 128 of KTC Vol I
Correct Answer:- Option-D

➧The Treasury Rules of each State Govt. is issued under article _______ of the constitution.

A:-Article 282
B:-Article 283
C:-Article 284
D:-Article 285

Correct Answer:- Option-B

➧Pay in slip in Rule
A:-Rule 165 of KTC Vol I
B:-Rule 164 of KTC Vol I
C:-Rule 166 of KTC Vol I
D:-Rule 167 of KTC Vol I
Correct Answer:- Option-B

➧-As per Rule 210 of KTC Vol 1 __________ shall never be repaid in part.
A:-Bills
B:-Deposits
C:-Earnest Money Deposit
D:-Security Deposit
Correct Answer:- Option-C

➧ Payment kept outside the Letter of Credit System
A:-256 of KTC Vol 1
B:-257 of KTC Vol 1
C:-258(j) of KTC Vol 1
D:-258(i) of KTC Vol 1
Correct Answer:- Option-C

➧-A fresh Treasury Bill Book for a new Financial Year shall be obtained by a drawing and disbursing officer as per ___________ Rule 223 of KTC Vol 1.
A:-Note 4
B:-Note 6
C:-Note 3
D:-Note 5
Correct Answer:- Option-D

➧:-:-Gazetted officers are requested to claim their salary from the treasury of jurisdiction is attached with Rule ________ of KTC Vol 1.
A:-166
B:-167
C:-168
D:-169
Correct Answer:- Option-C

➧:--Rule 287 of KTC Vol 1 relates to
A:-Repayment of deposit
B:-Mustering
C:-Challan
D:-Duplicate key
Correct Answer:- Option-B

➧:-A bill containing a disputable claim
A:-Rule 14 KTC Vol 1
B:-Rule 15 KTC Vol 1
C:-Rule 16 KTC Vol 1
D:-Rule 17 KTC Vol 1
Correct Answer:- Option-C

➧:-A fresh treasury bill book will be obtained by a drawing and disbursing officer under rule __________
A:-223 of KTC Vol I
B:-225 of KTC Vol I
C:-222 of KTC Vol I
D:-224 of KTC Vol I

Correct Answer:- Option-A

➧:-A treasury officer shall not honour a claim which he considers disputable specify the rule
A:-Rule 151 of KTC Vol I
B:-Rule 130 of KTC Vol I
C:-Rule 160 of KTC Vol I
D:-Rule 16 of KTC Vol I
Correct Answer:- Option-D

➧:-All excess found in a remittance shall be returned to the remitting treasury as required in rule
A:-Rule 275 of KTC Vol I
B:-Rule 348 of KTC Vol I
C:-Rule 248 of KTC Vol I
D:-Rule 200 of KTC Vol I
Correct Answer:- Option-B
Correct Answer:- Option-B

➧:-A cheque means
A:-Request
B:-Written order
C:-Submission
D:-Letter
Correct Answer:- Option-B

➧:--The person or office that draws a draft is the
A:-Remitter
B:-Drawee
C:-Drawer
D:-Payee
Correct Answer:- Option-C

➧:--The person or office on which draft is drawn is called
A:-Drawer
B:-Payee
C:-Remitter
D:-Drawee
Correct Answer:- Option-D

➧The Treasury Officer should prepare a statement of lapses of revenue and criminal courts deposits and forward them to the _______.

A:-The State Accountant General
B:-The Presiding Officer of the court
C:-The sub treasuries of the district
D:-The Govt.
Correct Answer:- Option-C

➧’’Anamath’’ is __________.

A:-Amount kept in treasury strong room and included in treasury balance
B:-Amount kept in treasury strong room but not included in treasury balance
C:-Amount kept outside treasury strong room but included in treasury balance
D:-None of the above
Correct Answer:- Option-B

➧A bill becomes a ‘voucher’ when _________.

A:-it is presented to a treasury
B:-it is signed by the DDO
C:-it is passed
D:-receipted and stamped ‘’paid’’
Correct Answer:- Option-D

➧Accounts in respect of which no transactions have taken place for __________ complete financial years and more will be treated as un operated.

A:-5
B:-4
C:-3
D:-2
Correct Answer:- Option-A

➧Which of the following is not a main part of Govt. Accounts?

A:-Consolidated fund accounts
B:-Endowment fund accounts
C:-Contingency fund accounts
D:-Public accounts
Correct Answer:- Option-B

➧Treasury officer is responsible for the entries in column _______ to _________ of treasury bill book.

A:-7 to 11
B:-6
C:-12 to 13
D:-1 to 6
Correct Answer:- Option-A

➧When a treasury bill book is irrecoverably lost and the DDO is convinced in this respect he shall

A:-report the fact to the controlling officer
B:-report the fact to Govt.
C:-report the fact to AG
D:-initiate an enquiry and send a requisition for a new bill book stating the fact un der his seal
Correct Answer:- Option-D

➧If a treasury bill book is irrecoverably lost the DDO should

A:-prepare a duplicate bill book
B:-obtain payment certificate of the bills passed through lost bill book

C:-reconstruct the bill book after verification which treasury figures

D:-none of the above
Correct Answer:- Option-C

➧The bank dealing Govt. money should maintain _______.

A:-The scroll cash book
B:-A pass book (forwarded to returned by the treasury officer)
C:-Both (1) and (2)
D:-None of the above
Correct Answer:- Option-C

➧______ amount as per scroll cash book should be debited by bank against the balance of the Central Govt. or the State Govt. as the case may be

A:-Total amount
B:-Net amount
C:-Gross amount
D:-None of the above
Correct Answer:- Option-B

➧The remittances of cash to and from a sub treasury from and to another sub treasury within the same district should be ________ in the accounts of the district treasury.
A:-Excluded
B:-Included
C:-Incorporated as a note
D:-None of the above
Correct Answer:- Option-A

➧The directions contained in the account code regarding the account registers to be kept at treasuries apply primarily to __________.

A:-District Treasuries
B:-Sub Treasuries
C:-Banking Treasuries
D:-Non-Banking Treasuries
Correct Answer:- Option-A

➧The pension disbursing officer may exempt a pensioner, from personal appearance, for identification belonging to the category

A:-Pensioners above 80 years

B:-Pensioners above 75 years
C:-Family pensioners
D:-None of the above
Correct Answer:- Option-D

➧If a treasury detects any deficiency on detailed examination of remittance received from another treasury
A:-it should be charged in the day book as a distinct item
B:-immediately recovered from the treasurer-in-charge
C:-reported to the Director of Treasuries
D:-none of the above
Correct Answer:- Option-A

➧In the process of daily closing of the District Treasury Balance

A:-The cash balance of District Treasury together with sub-treasuries under the con trol of District Treasury is worked out

B:-The result will be the closing balance at the district treasury alone

C:-The result will be the closing of daily balance as per treasurer’s cash book

D:-None of the above
Correct Answer:- Option-B

➧The amount of a lapsed deposit refunded under the rules of Govt. should appear in the treasury accounts as a ________.
A:-Miscellaneous refund
B:-Repayment of deposit
C:-Deduction of lapsed deposit
D:-None of the above
Correct Answer:- Option-A

➧When a deposit is made by one party to be repaid to another party the name of the second party should be clearly stated in the column _______ in the Register of Receipts of Deposits.
A:-Remarks
B:-Name of party
C:-Clearance column
D:-Nature of deposit
Correct Answer:- Option-D

➧Which type of Govt. Servant has to send specimen signature card to treasury
A:-those authorised draw money from treasury through bills
B:-those authorised draw money from treasury through cheques

C:-those authorised draw money from treasury through countersign bills and cheques
D:-all the above
Correct Answer:- Option-D

➧If a Treasury Officer receives intimation from AG that moneys have been incorrectly withdrawn and that a certain sum should be recovered from a DDO, he shall
A:-effect the recovery without delay and without regard to any correspondence
B:-effect the recovery after getting necessary direction from the Director
C:-effect the recovery after getting necessary order from Govt.
D:-None of the above

Correct Answer:- Option-A

➧The term ‘’District Treasury Balance’’ includes ________ besides the balance in the currency chest.
A:-Demand Drafts and Promissory notes
B:-Balance in small coin depot and the imprest amount
C:-Currencies confiscated
D:-None of the above
Correct Answer:- Option-B

➧If a time expired written cheque is returned to the drawing officer, he shall
A:-issue a ‘stop memo’
B:-make a reverse entry in the books of accounts
C:-destroy it and draw a new cheque, if necessary, noting the fact in the counterfoil of original cheque
D:-cancel the returned cheque and kept in his safe custody
Correct Answer:- Option-C

➧Which of the following is not to be treated as ‘’local fund’’

A:-Provident fund
B:-Municipal fund
C:-Panchayath fund
D:-KSRTC working fund
Correct Answer:- Option-A

➧When a cheque drawn is lost the drawing officer shall
A:-at once report the fact to treasury officer
B:-request the treasury officer to stop payment of the cheque
C:-obtain a certificate from treasury officer in this regard
D:-all the above
Correct Answer:- Option-D

➧Interest on ways and means advance will be debited against the Govt. A/c by the bank
A:-at the end of the financial year
B:-at the time of repayment
C:-at the time of granting the advance
D:-at the end of half year
Correct Answer:- Option-B

➧Major Amendments to the very basic principles and rules of Kerala Account code, Kerala Treasury Code is necessitated .............................

A:-on introduction of ‘one office one DDO system
B:-on introduction of SPARK
C:-modification in the fund flow procedure to LSGIs
D:-all the above
Correct Answer:- Option-D

➧In the case of bill claim in respect of materials or articles purchased the relevant certificate quoting........................should be attached.
A:-relevant paras of store purchase manual
B:-relevant paras of procurement manual
C:-relevant articles of KFC, Vol. I
D:-None of the above
Correct Answer:- Option-C

➧Deduction code GPF as per the prescribed bill Form is

A:-704

B:-705

C:-801

D:-701

Correct Answer:- Option-D

➧Appropriation details for the current financial year is to be noted in the bill regarding

A:-Pay and allowances (non-plan/voted)

B:-GPF temporary advance

C:-HRA arrear

D:-Wages

Correct Answer:- Option-D

➧Pick out the correct statement:’Service pension’’ means a pension payable to in respect of a person in consideration of past employment under the Govt. of INDIA or any of the states and includes __________.

A:-a gratuity or family pension

B:-a gratuity only

C:-family pension only

D:-all other terminal benefits

Correct Answer:- Option-A

Which of the following statement is correct?

A:-on expiry of the specified period commuted value of pension is restored by pen sion sanctioning authority

B:-on expiry of the specified period commuted value of pension is restored by Accountant General

C:-on expiry of the specified period commuted value of pension is restored by Treasury Officer after obtaining AG’s sanction

D:-on expiry of the specified period commuted value of pension is restored by Treasury Officer without obtaining AG’s authorisation

Correct Answer:- Option-D

➧Which of the following certificates is necessary in the bill for drawal of money from a public account by the Local Self Govt. Institutions?

A:-that the expenditure charged in this bill could not with due regard to the interest of the Public service be avoided

B:-I have obtained vouchers for all the items claimed in this bill, duly defaced and kept in my office for audit purpose

C:-the amount drawn in the bill is used only for the purpose approved by the DPC

D:-all the above

Correct Answer:- Option-D

➧Protective endorsement in bills shall be made in _________ ink.

A:-Blue
B:-Black

C:-Red
D:-Green
Correct Answer:- Option-C

➧The daily totals of each subsidiary register of the treasury shall be car ried over to
A:-Ledger
B:-Cash Book
C:-Daily Balance sheet
D:-Day Book
Correct Answer:- Option-D

➧A public work department officer who makes frequent remittance shall keep a ________.
A:-PD Account ledger
B:-Register of deposits
C:-Ledger account
D:-Remittance Book
Correct Answer:- Option-D

➧Remittance between ________ in the same district should be treated as Transfers within the Treasury.
A:-two treasuries
B:-two sub treasuries
C:-a treasury and sub-treasury subordinate to it
D:-all of these
Correct Answer:- Option-D

➧-When a payment for the pension first time is made, the treasury officer has to __________ the pensioner.
A:-Inspect
B:-Examine
C:-Satisfy
D:-Identify
Correct Answer:- Option-D

➧-A Treasury Officer may not permit any withdrawal in respect of pay or allowances of a Government servant to whom he has granted a LPC unless ___________.
A:-an undertaking of the Govt. servant is obtained
B:-the certificate is surrendered
C:-the sanction order from the Director is produced
D:-the claim was sent through the Accountant General
Correct Answer:- Option-B

➧_________ is a control of expenditure exercised by various agencies against the funds assigned by legislature.
A:-Legislative control
B:-Budget control
C:-Chief control
D:-Appropriation control
Correct Answer:- Option-D

➧-The person who draws a draft is
A:-Drawee
B:-Drawer
C:-Payee
D:-None of these
Correct Answer:- Option-B

➧:-The person or the party to whom draft is granted is called a __________.
A:-Drawee
B:-Remitter
C:-Payee
D:-Drawer
Correct Answer:- Option-B

➧ Remittance between two treasuries in the same district should be treated as
A:-Transfer between treasuries
B:-Transfer outside treasury
C:- Appropriation control
D:-Transfer within treasury
Correct Answer:- Option-D

➧:-__________ shall be held personally responsible for entries in column 1 to 6 an column 12 and 13 of Treasury Bill Book.
A:-The drawing officer
B:-The treasury officer
C:-Disbursing officer
D:-The accountant
Correct Answer:- Option-A

➧-How many digits are there in the Arabic Numeral code for a Major Head?
A:-Two
B:-One
C:-Four
D:-Three
Correct Answer:- Option-C

➧:--Which is the fifth and last tier of classification in Government ac counts?
A:-Detailed head
B:-Minor head
C:-Sub head
D:-Major head
Correct Answer:- Option-A

➧:-A Government servant who retires on pension is required to produce before the Treasury Officer for drawal of pension for the first time
A:-Birth Certificate
B:-RTC
C:-Charge certificate
D:-Last pay certificate
Correct Answer:- Option-D

➧:--Any transaction which cannot be allocated directly to any particular department should be entered in the accounts as an _________.

A:-Unclassified item
B:-Lapsed item
C:-Classified item
D:-Appropriated item
Correct Answer:- Option-A

➧:-The legal authority for withdrawal of money from the consolidated fund is
A:-Appropriation Bill
B:-Appropriation accounts
C:-Demands for grants
D:-Appropriation Act
Correct Answer:- Option-D

➧:--The person to whom draft is payable is called
A:-Drawer
B:-Remitter
C:-Drawee
D:-Payee
Correct Answer:- Option-D

➧:-:-Money kept in a Treasury strong room which do not form part of General Treasury Balance is termed as
A:-Anamaths
B:-Deposit
C:-Suspense
D:-Security
Correct Answer:- Option-A

➧:-:-A cheque means
A:-Oral order
B:-Written order
C:-Authorised order
D:-Verbal order
Correct Answer:- Option-B

➧:-:-As per Rule 280 of KTC Vol 1 __________ will be insisted from the pensioner who receive monthly pension through an agent or bank who executed Indemnity Bond.
A:-No Objection Certificate
B:-Last pay Certificate
C:-One and same Certificate
D:-Life Certificate
Correct Answer:- Option-D

➧:--__________ is a negotiable instrument issued by a Treasury Officer to a Bank against which the bank will make payment.
A:-Draft
B:-Cash order
C:-Pay order cheque
D:-EMD
Correct Answer:- Option-C

➧:-:-Repayment of EMD shall be made on
A:-Original Challan
B:-Duplicate Challan
C:-Attested copy of Challan
D:-Triplicate copy of Challan

Correct Answer:- Option-A

➧The treasury department discontinued the storage and supply of one of the items with effect from 01.10.1985
A:-Revenue stamp
B:-Court fee stamp
C:-Service postage stamp
D:-None of these
Correct Answer:- Option-C

➧:-:-The permanent advance has to be recouped
A:-After it is completely exhausted
B:-Before it is completely exhausted
C:-Periodically
D:-At any time
Correct Answer:- Option-B

➧:-:-The money order commission of a bill send to the treasury by post by a head of an office specially authorised shall be ___________.
A:-debited to drawing officer

B:-deducted from the bill

C:-debited to the payee
D:-treated as contingent charge

Correct Answer:- Option-D

➧:-The bills relating to the claims of _______ need not be entered in the treasury bill book.
A:-N.G.Os
B:-Gazetted officers
C:-Wages of contingent employees
D:-Daily wages
Correct Answer:- Option-B

➧:-Where the treasury bill book need not be presented?
A:-Bank
B:-District treasury
C:-Sub treasury
D:-Additional sub treasury
Correct Answer:- Option-A

➧:-Which advance in sanctioned to certain Government officers to enable them to meet the immediate contingent changes before drawing bills for the amount?
A:-TA advance
B:-Permanent advance
C:-GPF advance
D:-House building advance
Correct Answer:- Option-B

➧:-Appropriation control register is maintained in all ________ separately for each financial year.
A:-Treasuries
B:-District treasuries
C:-Sub treasuries
D:-Banks
Correct Answer:- Option-A

➧:-Which of the following can be corrected by treasury officer in a bill presented for payment?
A:-Period of claim
B:-Date
C:-Arithmetical in accuracy
D:-Name of element
Correct Answer:- Option-C

➧:--What should be sent to the treasury officer by a Government servant who is authorised to draw money from treasury?
A:-Adhar Card
B:-PAN Card
C:-Identity Card
D:-Specimen Signature
Correct Answer:- Option-D

➧:--As per rule 163 (C) of KTC Vol I the space left blank either in the money column or in the column for particulars of the bill should be in-variably be overed by ________

A:-Oblique lines
B:-Dots
C:-Full stop
D:-Not at all
Correct Answer:- Option-A

➧:-:-A travelling allowance bill shall be countersigned by the controlling officer but which case the counter signature is not necessary
A:-TA bill of district officer
B:-TA bills of Gazetted officers
C:-TA bills of regional officers
D:-Claiment has been declared to be his own controlling officer
Correct Answer:- Option-D

➧:--Appropriation control is a control
A:-Receipt
B:-Expenditure
C:-Payment
D:-Adjustment
Correct Answer:- Option-B

➧:--In the case of money order pension _________ P.P.O will be kept by the treasury officer.
A:-One copy
B:-One half
C:-Both halves
D:-3 copies
Correct Answer:- Option-C

➧:--Name the deposit repayment from the lapsed deposit amount is permissible
A:-Personal deposit
B:-Earnest money deposit
C:-Security deposit
D:-Revenue deposit
Correct Answer:- Option-D

➧:--A pensioner died on 11.10.16. Family pension become due on
A:-1.11.16
B:-11.10.16
C:-1.10.16
D:-12.10.16
Correct Answer:- Option-A

➧:--Repayment of earnest money deposit shall be made on the _______ chalan receipt which treasury issued.
A:-Original
B:-Duplicate
C:-MOTO stat
D:-Triplicate
Correct Answer:- Option-A

➧:--As a safeguard it shall be ensured that the clerk who prepared __________ bill shall not be allowed to do anything with the disbursement of amount.
A:-T.A
B:-Establishment
C:-PF
D:-Contingent
Correct Answer:- Option-B

➧:--The treasury form used to prepare bills for pay and allowances of non-gazetted employees is
A:-TR 49
B:-TR 50
C:-TR 51
D:-TR 56
Correct Answer:- Option-C

➧On behalf of the Govt. should maintain a cash book in Form

A:-TR 7

B:-TR 5

C:-TR 5 A

D:-TR 7 A

Correct Answer:- Option-D

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