1:-One of the following is not a charged item of expenditure.
A:-salary and allowances of deputy speaker of state assembly
B:-salary and allowances of Chief Minister
C:-salary and allowances of PSC Chairman
D:-salary and allowances of Governor
Correct Answer:- Option-B
2:-Who is the estimating officer of Suspense Accounts?
A:-Finance Secretary
B:-Accountant General
C:-Treasury Director
D:-Inspector General of Registration
Correct Answer:- Option-B
3:-The budget shall be presented to the Assembly on a day as the _________ may appoint.
A:-Speaker
B:-Finance Minister
C:-Governor
D:-Chief Minister
Correct Answer:- Option-C
4:-Which of the following is not included in the Public Account?
A:-Small savings
B:-Tax revenue
C:-Suspense and miscellaneous
D:-Reserve funds
Correct Answer:- Option-B
5:-Public undertakings committee of the Legislature shall not examine and investigate
A:-audit reports of public undertakings
B:-matters of day-to-day administration
C:-efficiency of the public undertakings
D:-matters be allotted by speaker
Correct Answer:- Option-B
6:-No _________ will be considered for inclusion in the next year's budget, unless it is received by the Finance Dept. before the first November of the year.
A:-Part II scheme
B:-Major works
C:-Supplementary Grant
D:-Departmental estimate
Correct Answer:- Option-A
7:-In Kerala the first attempt for __________ was made in 1970-71.
A:-zero budgeting
B:-administrative reforms
C:-performance budgeting
D:-vote of credit
Correct Answer:- Option-C
8:-A Grant is not always coextensive with a
A:-sector
B:-major head of account
C:-minor head of account
D:-detailed head of account
Correct Answer:- Option-B
9:-__________ acting on behalf of the Comptroller and Auditor General, examines the accounts to ensure that the grants made by the legislature have been spent according to rules and regulations.
A:-Director of State Audit
B:-Advocate General Audit
C:-Accountant General
D:-State performance Audit Officer
Correct Answer:- Option-C
10:-________ committee of legislature will examine the Audit Report of the Accountant General presented in Assembly.
A:-Public Grievance Committee
B:-Estimate Committee
C:-Local fund Accounts Committee
D:-Public Accounts Committee
Correct Answer:- Option-D
11:-_________ are treated as 'charged' expenditure.
A:-travelling expenses of Chief Minister
B:-Decretal claims
C:-Minor repair charges
D:-New service
Correct Answer:- Option-B
12:-The power to make grant for meeting an unexpected demand upon resources of the state is
A:-vote on credit
B:-vote on account
C:-extraordinary grant
D:-demand for grant
Correct Answer:- Option-A
13:-_________ was introduced with effect from 1.4.1974
A:-supplementary grant
B:-ways and means advance
C:-grant-in-aid
D:-letter of credit
Correct Answer:- Option-D
14:-The act of formed acceptance by Finance Dept. of funds in excess of requirements, surrendered by the controlling officers A:-reappropriation
B:-resumption
C:-cut motion
D:-tocken grant
Correct Answer:- Option-B
15:-Accountant General Issues warning slip to Finance Secretary and Chief Controlling officer when A:-there is appropriation is insufficient to meet demand
B:-there is likelihood of expenditure exceeding the appropriation
C:-there is likelihood to misuse of fund by departmental head
D:-there is diversion of fund from one head to another head
Correct Answer:- Option-B
16:-_________ should maintain a register of expenditure and liabilities in Form KBM-12.
A:-controlling officers
B:-treasury officers
C:-finance officers
D:-disbursing officers
Correct Answer:- Option-D
17:-Which of the following is not a budget document?
A:-details of staff` `
B:-evaluation report
C:-report of public accounts committee
D:-performance budget
Correct Answer:- Option-C
18:-The department in which first performance budget was introduced in the state A:-agriculture
B:-fisheries
C:-public works
D:-social justice
Correct Answer:- Option-C
19:-The reappropriation between minor heads is done by
A:-Head of department
B:-Finance Dept.
C:-Administrative Dept.
D:-Accountant General
Correct Answer:- Option-B
20:-The Contingency fund has been created under Article _______ of constitution. A:-267 (2)
B:-212
C:-118
D:-213 (1)
Correct Answer:- Option-A
21:-Public Accounts committee have ________ members.
A:-7
B:-5
C:-11
D:-15
Correct Answer:- Option-C
22:-The admissibility of cut motion in Legislative Assembly decided by
A:-Leader of opposition
B:-Speaker
C:-Chief Minister
D:-Governor
Correct Answer:- Option-B
23:-Who will sign the report of the Estimate committee?
A:-Legislature Secretary
B:-Speaker
C:-Chairman
D:-Finance Secretary
Correct Answer:- Option-C
24:-The proposal for reappropriation of funds by the administrative department shall reach finance dept. on or before
A:-31 March
B:-20 March
C:-25 February
D:-20 February
Correct Answer:- Option-C
25:-The last tier classification of Govt. Accounts is
A:-Minor head
B:-Detailed head
C:-Sub bead
D:-Sector
Correct Answer:- Option-B
26:-The introduction of new major head or minor head will require approval of
A:-Comptroller and Auditor General
B:-Govt. of India
C:-Governor
D:-General Administrations Dept.
Correct Answer:- Option-A
27:-_______ for the current year should form the basis for preparing Budget estimates for the coming year.
A:-estimate
B:-appropriation
C:-revised estimate
D:-supplementary estimate
Correct Answer:- Option-C
28:-The procedure to be followed for obtaining an excess grant has been described in _________ of Kerala Budget Manual.
A:-Appendix 3
B:-Appendix 12
C:-Appendix 8
D:-Appendix 15
Correct Answer:- Option-D
29:-_______ is the estimating officer of Grants for Central plan schemes.
A:-Finance dept.
B:-Heads of depts.
C:-Accountant General
D:-Commissioner of Rural development
Correct Answer:- Option-B
30:-Obtaining additional appropriation is
A:-reappropriation
B:-reallocation
C:-supplementary grant
D:-none of the above
Correct Answer:- Option-C
31:-Kerala Contingency act was passed in the year
A:-1971
B:-1957
C:-1959
D:-1960
Correct Answer:- Option-B
32:-The treasury of officers maintain ______ register to watch budget allocation. A:-payment register
B:-reappropriation register
C:-appropriation control register
D:-cash book
Correct Answer:- Option-C
31:-Chief controlling officers submit monthly returns of Expenditure in form A:-KBM 16
B:-KBM 19
C:-KBM 22
D:-KBM 6
Correct Answer:- Option-A
32:-General services in Expenditure Heads (Revenue Account) does not include A:-posts and telegraph
B:-fiscal services
C:-administrative services
D:-defence services
Correct Answer:- Option-A
33:-The system of Appropriation control introduced in __________ Department in 1.4.1974. A:-Police
B:-Ports
C:-Economics and statistics
D:-Indian systems of Medicine
Correct Answer:- Option-A
34:-An appropriation lapse
A:-at the close of calendar year
B:-at the close of financial year
C:-at the close of month allotted
D:-none of the above
Correct Answer:- Option-B
35:-Departmental heads should prepare budget estimate
A:-in original
B:-in duplicate
C:-in triplicate
D:-none of the above
Correct Answer:- Option-B
36:-Revenue expenditure are met from
A:-capital receipts
B:-public account
C:-revenue receipts
D:-revenue deficit
Correct Answer:- Option-C
37:-The second stage of Budgetary cycle is
A:-preparation of budget
B:-execution of budget
C:-review of budget
D:-passing of budget
Correct Answer:- Option-D
38:-In classification of accounts a scheme or activity is represented by A:-Minor head
B:-Sub-head
C:-Sector
D:-Object head
Correct Answer:- Option-B
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