Departmental Tests

KFC I & II, KBM – Test 7

The treasury officer cheks the appropriation to cover the payment on a bill, with reference to

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Who will send copies of printed budget documents to CAG of India
a) chief minister
b) revenue department
c) finance department
d) governor
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Which article of constitution provides for 'vote on account' to enable the departments to carry on after 31st March till appropriation bill is enacted?
a) 204
b) 202
c) 205
d) 206(1)
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Which is the unit of appropriation?
a) detailed head
b) major head
c) submajor head
d) object head
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The disbursing officers submit the statement of expenditure after reconciliation with treasury figures ———————– to their controlling officers
a) weekly
b) monthly
c) half yearly
d) yearly
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The treasury officer cheks the appropriation to cover the payment on a bill, with reference to
a) register of expenditure
b) cash book
c) appropriation control register
d) list of payments
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Reconciliation of departmental figure with the books treasury and accountant general should be made for
a) capital expenditure only
b) expenditure only
c) receipts only
d) both expenditure and receipts
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Who is the chief controlling officer of forest department?
a) chief conservator of forest
b) divisional officer
c) secretary of agriculture department
d) finance secretary
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Who has the power to reappropriate between minor heads within a grant?
a) revenue department
b) finance department
c) head of department
d) controlling officer
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Sums sanctioned over and above the amount already authorised by legislature during the current year is
a) additional grant
b) grant in aid
c) supplementary grant
d) reappropriated amount
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What is a service called for which is not contemplated in the budget?
a) extension of service
b) new form of service
c) new instrument of service
d) new service
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The chief officer in charge of the revenue administration of a district
a) Village officer
b) Tahsildar
c) Revenue officer
d) District collector
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An undertaking by a person other than government servant to perform service in connection with the execution of work
a) contract
b) agreement
c) tender
d) bond
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The year beginning with first of April and ending with 31st March of following year
a) calendar year
b) financial year
c) accounting year
d) revenue year
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Expenditure other than on pay and allowances, contingencies and works
a) establishment expenditure
b) contingent expenditure
c) miscellaneous expenditure
d) travelling expense
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The revenue collected in one district on account of another should be credited in
a) suspense account
b) treasury account of other district
c) revenue deposit
d) treasury account of receiving district
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Entries made in government accounts of a financial transaction which does not involve actual receipt of payment of cash
a) book adjustment
b) budget adjustment
c) treasury adjustment
d) financial adjustment
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To whom should chief controlling officer furnish the certificate of reconcilitaion in respect of receipts?
a) revenue department
b) finance department
c) chief minister
d) treasury officer
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By whom all dues under motor vehicle act should be paid in the treasuries?
a) the treasury officer
b) motor vehicle inspector
c) the owners
d) transport officer
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Amounts due to government from local bodies shall be
a) written off
b) paid into treasury urgently
c) adjusted from advance
d) adjusted from grant-in-aid
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Application for refund of revenue to be sanctioned exgratia should be rejected if it is received after ——————– months
a) 12
b) 6
c) 3
d) 10
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As a general rule travelling allowance claim should be preferred within
a) 3 months
b) one month
c) 6 months
d) 1 year
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Bills of pay and allowance should be presented at the treasury ————————– in advance
a) 5 days
b) one day
c) 3 days
d) 1 week
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When an irregularity is noticed by accountant general (audit), while examining the accounts of a department what is sent first to the secretary of the department?
a) show cause notice
b) audit report
c) warning slip
d) draft paragraph
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Under which article of constitution has been contingency fund created?
a) 267(2)
b) 205(1)
c) 115(1)
d) 204
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The contingency fund is administered by
a) revenue department
b) finance department
c) legislature
d) law department
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