DE-7/2018/5

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Question Booklet I
Question Booklet I Serial Number 1074246
pha Code

-5 Reg.Noj /006(0 Jsignaturej 4ia

k me1 enbt.of&KcSkotiv
1
DEPARTMENTAL TESTS— JULY. 2018 21, 0
ACCOUNT TEST (LOWER) - PAPER IV -

[Kerala Treasury Code Volumes I and II and the Kerala Account Code Volume II.
(With Books)]
Total Number of QueEtions 100 [Time: 1/2 hours
(Maximum Maiks: 100)

[INSTRUCTIONS TO CANDIDATES]

The question paper will be given in the form of a Question Booklet. There will be four versions of question
booklets with question booklet alpha code viz. A, B, C & D.
The Question Booklet Alpha Code will be printed on the top left margin of the facing sheet of the question
booklet.
The Question Booklet Alpha Code allotted to you will be noted in your seating position in the Examination Hall.
If you get a question booklet where the alpha code does not match to the allotted alpha code in the seating
pdsition, please draw the attention of the Invigilator IMMEDIATELY.
The Question Booklet Serial Number is printed on the top right margin of the facing sheet. If your, question
booklet is un-numbered) please get it replaced by new question booklet with same alpha code.
The Question Booklet will be sealed at the middle of the right margin. Candidate should not open the question
booklet) until the indication is given to start answering.
Immediately after the commencement of the examination, the candidate should check that the question
booklet supplied contains all the 100 questions in serial order. The question booklet does not have unprinted
or torn or missing pages and if so the fact should be brought to the notice of the Invigilator and get it replaced
by a complete booklet with same alpha code. This is most important.
. A blank sheet at paper is attached to the question booklet.- This may be used for rough work
0. Please read cirefully all the instructions on the reverse of the Answer Sheet before marking your
answers.
- Each question is provided withiour choices (A), (B), (C) and (D) having one correct answer. Choose the correct
answer and darken the bubble corresponding to the question number using Blue or Black Ball-Point Pen in
the OMR Answer Sheet. -
Each correct answer carries 1 mark and for each wrong answer 1/3 mark will be dedcted. No
negative marks for unattended questions. - -
No candidate will be allowed to leave the examination hall till the end of the session and without handing
over the Answer Sheet to the Invigilator. Candidates should ensure that the Invigilator has verified all the
entries in the Register Number Coding Sheet and that the Invigilator has affixed his/her signature in the
space provided. -
Strict compliance of instructions is essential. Any malpractice or attempt to commit any kind of malpractice in
the Examination will result in the disqualification of the candidate.
14. If any candidates make a marking of answer in the question paper and exchange with other
candidate during the course of the examination, the answer script will be invalidated• and
the candidates- will be debarred for a minimum period of 2 years from appearing the
Departmental Tests. - -
 www.sahayam.in

I. DE-71201815
Maximum 100 marks
Time: 4 hours

1. The Director of Treasuries should verify the cash balance in each District Treasury without
giving prior intimation about it at least:
(A) Once in 2 months .k) Once in 3 months
(C) Once in 6 months (D) None of the above

2. Who can, in circumstances of urgency, by an order in writing, authorize and require a

Treasury Officer to make a payment other than pension without complying with the
provisions of these rules?
(A) Finance Secretary (B) Director of Treasuries
(C) Head of Office (D) Collector

3. Whenever the District Treasury Officer hands over charge.otherwise than temporarily, the
relieving officer should, before taking over charge, verify the cash balance and report the
result of verification to the Accountant General with a certificate in: -
A) Form T.R. 1 (B) Form T.R. 3
(C) Form T.R:4 (D) None of the above

4. The reports of verification of cash and other valuables etc. are sent by the Sub Treasury
- Officer to :.
The Accountant General
The Finance Department
the Accountant General and to the Finance Department
B) The District Treasury Officer

5. The District Treasury Officer should verify without notice the cash balance in the banking
Sub Treasuries in his district
(A) Once in a month . (B) Once in 3 months
(C) Once in 6 months (14' Once in a year

B . - -
[P.T.O.]
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6. The methods and principles in accordance with which the accounts are kept in treasuries are
governed by the directions cobtained in
Kerala Treasury Code Volume II
Kerala Budget Mannual
Kerala Account Code Volume II
3) Kerala Account Code Volume I

7. - Owing to the volume of Sub Treasury transactions, a Treasury Officer directed the Assistant
-Treasury Officer to scrutinize -each and every sub vouchers. The percentage check to be done
by the Treasury Officer should not be less than -
- (A) 10 percent (B) 15 percent -
- (C) 20 percent (D) None of the above

8. The Director of Treasuries should arrange for the inspection of Sub Treasuries by an officer
in the Directorate not lower than that of a District Treasury officer at least once in:
(A) 3years - (B) 2years -
(C) 5 years (D) 6 months

9. The excess found in the cash balance in a Treasury should be reported to:
(A) The Director of Treasuries -
4B) - The Accountant General - - -
(C) The Finance Secretary -
(D) The Director of Treasuries and the Accountant General

10. The monthly accounts of the District Treasury should be closed not later than:
6th of the succeeding month
3rd of the succeeding month -- --
10th of the succeeding month -
5th of the succeeding month

11. An Officer of the Indian Audit Department will inspect the Sub Treasuries
Once in 6 years - -
Once in 5 years -
- (C) Once in3years -
(D) If circumstances render it necessary

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12. The District Treaswy Officer should examine the deposit iegisters himself at least:
Once in every 6 months
Once in every month
Once in every 3 months
Once in a year

13. The Postal Money Order received in a Treasufy shall forthwith be entered in a register of
Money Order received in Form
(A) TR7A (B) TR5A
(C) TR5(C) D) TR7B

14. Every officer receiving money on behalf of Government should maintain a cash book in
Form:.
(A) TR7A . (B) TR5B
(C) TRG (D) TR7B

15. The Head of Office should verir.the cash balance in the cash book at the end of:
(A) Each day (B) Each week
(C) Each transaction (D) Each. month

16. Stock register of cheque books is maintained in a treasury in Form:

(A) TR1S (B) TR19
(C) TRiG . . ,W) TR23

17. Who is personally responsible for the due accounting of all moneys received into and paid out
of Government account:
(A) Treasurer
B) Treasury Officer
(C) Treasurer and Treasury Officer jointly
(ID) None of the above

18. The procedure that should be followed in regard to funds of charitable endowments are laid
down in: -
A) Rule 92 of KTC Vol. I (B) Rule 96 of KTC Vol.!
(C) Rule 93 of KTC Vol. I (6) None of the above -
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19. Officers of the Public Works Department who frequently makes remittances to the Treasury
or Bank should maintain a remittanèe book in Form
TR15 (B) TRIG
(C) TR7B (D) T115

20. When the Chief Treasurer of a District Treasury goes on casual leave, he may hand over his
treasury keys to the -
Senior Accountant
Treasurer -
To the Treasurer or Senior Accountant at his optibn
District Treasury Officer

21. The treasurer shall maintain an Anamath Balance Register in Form

(A) TR15 (B) TR17
(C) T1121- (,) TR19

22. The Divisional Forest Officer in Forest Department should veri' the monthly closing cash
- balance and report the result of verification to:
Chief Conservator of Forests
Accountant General
Director of Treasuries
Finance Department

23. All padlocked boxes, locks and keys used for remittance purposes in a Treasury are the
property of:
(A) Finance Department
GB) Director of Treasuries
Reserve Bank of India
None of the above

24. Who fixes the amount of cash required for current purposes to be left in the custody of the
Treasurer in a Sub Treasury?
(A) Sub Treasury Ufficet

JE) District Treasury Officer

Finance Secretary
Accountant General

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25. The 'cash balance at the close of any accounts month in a Sub Treasury which transacts its
cash business through the Bank should be
Nil
Less than Rs.1,000/
Less than Rs.500/
(B) None of the above

26. The currency chests at places where the cash business of the Sub - Treasury isconducted by
the Bank are kept in the
Sole custody of the Treasury
Sole custody of the Bank
Joint Custody of the Treasury and Bank
(0) Sole custody of the Currency Officer

27. A currency chest book should be retained for complete financial years after it
ceases to be in use. - - -
(A) 3 (8) 2
(C) 5 (0). 6

28. In which Form is the Treasury Officer sending to the Currency Officer every month a
consolidated verification certificate for the currency, chests? -
A) TR37 (B) Th38
(C). T1128 (0) TR39

29. Articles deposited for safe custody in treasuries and which remain unclaimed for a period
more than years can be disposed of in public action.
A) 3 (B) 10
(C) 15 (0) 25

30. The fitness of a treasury strong room should be certified by an officer of the Public Works
Department not lower in rank than: -
Assistant Engineer -
Assistant Executive Engineer
) Executive Engineer
(D) None of the above

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31. The Treasury Officer should issue postal money orders

Only in the first week of the month
Only in the third week of the month
Only in the first half of the month
(ii) On any days of the month

32. Gazetted Officers are authorized to draw their pay and allowances provisionally without pay
slip from the Accountant General upto a period of months after the expiry of
sairtion to the continuance of posts. -
(A) 3 (B) 2
() 6 (D) 9

33. The leave salary of a gazetted servant when payable in India should be drawn from:
Any treasury in the State -
The treasury from which his pay was being drawn immediately before proceeding
- H on leave
(C) From the Office in which he was working immediately before proceeding on leave
Any treasury in the district he was working immediately before proceeding on
leave -

34. The number of re-endorsement permissible in the case of a contingent bill which has been
endorsed in favour of private party is:
(A) 4 (B) 2
(C) 1 (D). 3

35. Every strong room of the treasury should be inspected by the competent Engineer in Public
- Works Department once in: -
(A) Every year (B) Every 6 months
C) Every 2 years (D) Every 3 years

36. When the cash balance in a treasury is verified on any date other than the first working day
of the month, it should be reported to
.4A) The Director of Treasuries
- (B) Finance Department
The Accountant GeneralS
(ID) The Finance Department and the Accountant Geheral

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37. The leave salary of a non-gazetted officer on leave is drawn in India over the signature of his
Head of Office. The officer responsible for any over charge is
(A) The Treasury Officer
B) The Head of Office
The non gazetted officer
The Treasurer

38. The cost of Police Guards whose services are placed- at the disposal of private parties is
recoverable
After the close of the month
Monthly in advance
Quarterly in advance
None of the above

39. Spare padlocks could be kept at the District Treasury with the permission of
(A) Accountant General
(B1 Director of Treasuries
Finance Department
None of the above

40. The register of increment will be maintained by:

Treasury Officer
Controlling Officer
C) Drawing Officer
(D) Head Office -

41. Arrears of pay and allowance due to -a Gazetted Officer in respect of a non-gazetted post held
by him prior to his promotion to the gazetted post can be drawn by
(A) Officer himself along with his salary bill
- (B) Controlling Officer of the gazetted post
Controlling Officer of his last non gazetted post
Drawing Officer of his last non gazetted post

42. Remittance to Treasury on account of over payment should be supported by chalans in:
) Triplicate (B) Duplicate
(C) Either (A) or (B) (D) None of these

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43. Loss of money in a Sub Treasury was made good by the person responsible for it. The District
- Treasury Officer should sent a preliminary report of the matter to
(A) The Accountant General
kB) The Accountant General, The Director of Treasuries and the Government
(C) The Director of Treasuries
(ID) Not required to send

44. Abstract bills of contingent expenthture that require counter signature of the controlling
authority after payment shall be sent to the Accountant General
Before the 51h of the month succeeding that to which the bill relate
Before the loffi of the month succeeding that to which the bill relate
Before the 201h of the month succeeding that to which the bill relate
Before the 25th of the month succeeding that to which the bill relate

45. When a District Treasury Officer issue an order authorizing a treasury to receive a packetfor
safe custody, he should communicate a copy to:
Finance Secretary
District Collector
Director of Treasuries - -- -
Accountant General

46. If the occupation of a l5uilding on rent by a Department prolongs over years, the
Head of Department should furnished a certificate that there has been no deduction in rental
value of buildings in the locality:
(A) 3 (B) 2
(C) 1 . (D) None of the above -

47. Bills claiming grants payable on account of magisterial fines to private bodies are drawn by
the District Magistrate in Form TB 61:-
(A) Half yearly (B) Quarterly
(C) Annually (D) Monthly

48. Through whom should the departmental officer cpncerned arrange the repayment of earnest
money deposit made by an intending tenderer in another State?
Director of Treasuries -
Finahce Department
Revenue Department
,) Accountant General

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49. When a personal deposit account relates to an estate which has dealings with more than one
Sub Treasury in a district its drawing account shot ldbe with
(M Every Sub Treasury
District Treasury
Only with one Sub Treasury
District Treasury and any one Sub Treasury

50. The date of the enforcement on a contingent bill is 15-02-2017, the endorsement will lapse
after
(A) 31.03.2017 .B) 15.052017
(C) 15.04.2017 (D) 1503.2017

51. Bills for drawing moneys from the treasury on account of refunds of revenue shall be
prepared in form -
(A) TR114 B) TRG5
(C) TRG7 (D) TR7O

52. Bills for survey charges in the Revenue Department will be drawn by:
District Collecto± /
Deputy Collector
Tahsildar
Head Surveyor

53. A regular Gazetted Officer resined from service, from whom should the Treasury- Officer
obtain certificate for making payment of the last pay of the Gazetted Officer?
(A) Head of Office
(B) Finance Secretary
-(to) Accountaat General
(D) Officer himself

54. A cash order shall lapse months after the date of issue if not cashed within that
time
(A)6 (B) 4
(C) 12

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55. A fresh. treasury bill book: should be brought into use at the beginning of
(A) Each calender month -.
Each financial year
(C) Each calender year
(0) None of the above

56. When a bill is paid wholly by "transfer," the Treasurer should:

Enter the item in his cash book
Enter the item in his cash book and stamp "paid" on the bill
Not enter the item in his cash but stamp "paid" on the bill
Neither enter the item in his cash book nor stamp paid' on the bill

57. When a lost Treasury Bill Book is found out subsequently, the drawing officer should
immediately:
Return the Bill Book to the Treasury Officer
Use the Bill Book again
Cancel the blank pages and the requisition slip attached to the Bill Book under
proper attestation
Keep the Bill Book along with other used Bill Bàoks

58. Payment orders issued by the Treasury should be valid only for a period not exceethng
days to be fixed by the Collector.
(A) 10 (8) 3
(C)5 .' (D) 7

59. The pay and allowances of a gazetted government servant who is certified by a Magistrate as
lunatic should be paid on accordance with :•
(A) Rule 181 of KTC Vol.
(B) Rule 165 of KTC Vol.1
(Cl' Rule 18GAof KTC Vol. I
(D) None of the above

60. The Treasury Officer should send to each Divisional Officer a statement shoWing the number
and dates of all public works cheque books issued on requisitions from Divisional Officers:
(A) Half yearly (B) Quarterly
(C) Monthly (B) Yearly

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61. Whose permissiOn is iequired for a pensioner not reident in India to diaw his pehsion in
India through a duly authorized agent?
(A) Finance Secretary
-(B) Accountant General
Reerve Bank of India
Director of Treasuries

62. The arrears of pension due on account of a deceased pensioner shall cease to be payable if
they are not claimed within:
2 years of the Pensioner's death --
3 years of the Pensioner's death
5 years of the Pensioner's death -
9)) 1 year of the Pensioner's death

63. A Sub Treasury has no permanent currencSr chest. Who has power to order the opening of a
temporary currency chest at the Sub Treasury whenever necessary?
(A7 District Treasury Officer
(B) Finance Secretary
- (C) Accountant General -
(D) Revenue Department

64. When a Treasury Officer is doubtful whether a claim should be paid or not, he should take
the orders of the:
(A) District Collector
B) Director of Treasuries
(C) Finance Secretary -
(D) None of the above

65. Reserve Bank drafts will be treated as lapsed if they are not paid before:
The end of the third account yearafter that in which they are issued
The end of the account year in which they are issued
6 months from the date of issue
2 years from the date of issue

6& The Treasury Officer should despatch the cash balance report for the month of March to the
Finance Department not later than:
(A) 10th working day of April.
4B) 5th working day of April
3rd working day of April
6th working day of April

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67. Remittances betweeri two Sub Treasuries in the same district is classified as Local
Remittance" - --
If the business of the remitting treasury is conducted by the Bank
If the business of the receiving treasury is conducted by the Bank
jel (A)and (B) are correct
(A) and (B) are not correct

68. Who is the authority to issue a duplicate pension payment order whenthe pensioner's half is
lost:
Director of Treasuries
District Treasury Officer
CQ) Accountant General -
(D) None of the above

69. A political pension not drawn for years ceases to be payable without the revious
sanction of the Accountant General
(A) 6 . (B) 3
52) 2. (1)) 5

70. The drawing officer should cancel a cheque which remained unpaid for:
(A) 6 months from the date of issue
B) 3 months froth the date of issue -
9 months from the date of issue
12 months from the date of issue

71. The Treasury Officers of the non-banking District and Sub Treasuries should forward a
cash balance reports to the Director of Treasuries:
(A) Weekly (B) Biweekly
93 Daily . (D) Monthly

72. How can a gazetted government servant who is the Head of Office draw continént bills for
his office?
He can delegate the power to a gazetted government servant serving under him
He can draw the bill himself
95' (A) and (B) are correct
(D) (A) and (B) are not correct .

73. Bills for contingent expenditure that require As counter signature of the controlling
authority before payment shall be drawn in Form
H
(A) TR60 . (B) TR59
TR61 (D) TR56 .

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74. When pension due to a pensioner is disbursed through a messenger, a life certificate in
respect of the pensioner should be presented along with
(A) Every bill
C_*B5 Bill for April each year
Bill for June each year
Bill for January each year

75. Anticipatory pension payment order is issued by:

(A) Head of Office
- (B) Revenue Department
(C) Finance Department
.W) Accountant General -

76. If a cheque book is lost, the Drawing Officer should, at once, inform the fact to
(A) Finance Department (B) Head of Office
(p)' Director of Treasuries - (D) Treasury Officer

77. Audit objection statementá communicated by the Accountant General to the Treasury Officer
on examination of the treasury accounts should be answered within: -
(A) Aweek (B) Amonth
(C) A fortnight (D) None of the above

78. Charges relating to remittances of uncurrent coin between two treasuries neither which has
a currency chest should be borne by
(A) Government /B) Reserve Bank of India
(C) Director of Treasuries (D) None of the above

79. The request of a pensioner to transfer his pension from the District Treasur'. to a Sub
Treasury subordinate to it is sanctioned by: -
(A) District Treasury Officer
Director of Treasuries - -
- ) Accountant General - --
(D) Revenue Department -

80.. A pension not included under service pension is: -

. (B) Family Pension
# Gratuity
Political pension (D) None of the above

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81. Atreasurysavins bank account will cease to bear interest if it is remaining unoperated for
10116, 3 complete financial years
5 complete financial years -
10 complete financial years
6 complete financial yeaxs

82. The number of fixed deposfts that can be made by an individual in a Treasury:
(A) to (B) 15/
(C) 5 (D) Nolimit

83. A Prabationary Deputy Collector should undergo a training in the District Treasury for a
period of:
(A) 2 months (B) 2 weeks
(C)• 1 month (D) 3 weeks

84. The District Treasury Officer should sent an annual rejort of inpection of Sub Treasuries to
the Director of Treasuries-so as to reach him by
(A) 20th January following
- - (B) 251h Januar' following

(C) 3 PI January following -

()) 201h February following

85. The different classes of receipts exempted from stamp duty islisted in:
(A) Appendix 7 of.KTC
-- . (B) - Appendix 10 ofKTC - -

h€5 Appendix 8 oIICC -

(D) None of the above

The period of preservation of the statement of lapsed deposits is

A1) 10 years - - (8) 15 years
(C) 20 years - (D) Permanent

Government fix the maximum normal cash balance for each district for the next financial
yeárin: - --
4A3 March each year
January each year -
February each year
- (D) 'None of the above

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88. Moneys recàfired in civil courts on account of Commissioner's fees should be paid into the
Treasury or Bank if the amount is not disbursed or refunded within:
(A) 3 weeks (B) 3 months
(C) 2 weeks (D) 1 month

89. If the chief Treasurer of a District Treasury goes on casual leave, he may, hand over his
treasury keys to:
The Senior Accountant
The Treasurer

-. (C) The Treasurer or the Senior Accountant

The District Treasury Officer

90. The gratuity payment order should be returned to the Accountant General if it remained
unpaid for more than:
(A) 3 years 3 months
www.keralapsctips.blogspot.in

(C) 2years (U) Gmonths

91. The person responib1e for the punctual submission of all returns required from the Treasury
by the Reserve Bank of India is
The Accountant General (B) Finance Department
(C) District Treasury Officer (D). Director of Treasuries

92. The accounts of receipts and payments at a Sub Treasury must be included in the accounts of
the District Treasury: -
<(Al) Daily (B) Weekly
(C) Monthly (D) Quarterly

93. Sales proceeds of lottery tickets received by an Assistant District Iottery Officer can be
utilized for payment of prizes upo:
(A) Jts.1000 (B) Rs.500
(C) Rs.200 (U) Rs.100

94. Who keeps the accounts of the State?

(A) The Reserve Bank of India The Accountant General
(C) The Director of Treasuries (D) None of the above

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95. If the Treasury Officer feels that a claim presented at the Treasury is disputable, he shall
Refer the matter to the Accountant General
Refer the matter to the Director of Treasuries
Require the claimant to refer the matter to the Accountant General
Require the claimant to refer the matter to the Director of Treasuries

.96. - The Treasury Officer may disburse the transit pay and allowance of a non gazetted officer
promoted as a gazetted officer in respect of the period of transit availed of by him after relief
from the non-gazetted post and before joining the gazetted post
On getting the promotion order in the Treasury
On getting intimation to the Treasury from the Disbursing Officer of the office
from which the non-gazetted officer is relieved,
On getting intimation to the Treasury from the Accountant General
None of the above

97. The last pay certificate ofa Gazetted Officer who retired on a pension should be granted by
) The Accountant General
The Treasury Officer concerned
The Director of Treasuries
The Finance Department

98. A Treasury Officer corrected an arithmetical inaccuracy in a bill presented for payment.
He shall intimate the correetion to
,LA) The Drawing Officer
The Accountant General .
The Director of Treasuries
None of the above

.99. . A person whose pension is terminable on remarriage should furnish a declaration that the
specified event has not taken place till the last day for which pension is claimed in the bill for
the month of:
(A) April every year ' (B) July every year
- (C) March every year . (B) December every year

100. All adjustments against the balance of the State by debit or credit to another Government
shailbe made through:
(A) The Central Accounts Section of the Reserve Bank of India
fl) The Central Accounts Section of the Accountant General
The Central Accounts Section of the State Finance
The Central Accounts Section of the Union Finance Ministry -

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 Question Booklet Alpha Code Question Booklet Alpha Code
Q. No. Q. No.
A B C D A B C D
1 C B D D 51 D X C A
2 A D C B 52 A C D C
3 D A X C 53 B X A X
4 B D A B 54 C D B A
5 C B D A 55 D B A D
6 C C X B 56 A D D D
7 B C B A 57 C C C C
8 A B C D 58 D A B B
9 D D A D 59 B C A A
10 A A C C 60 A B D C
11 B D D X 61 X C A B
12 D C B A 62 C D C D
13 A X C B 63 X A X C
14 D A B X 64 D B A A
15 B D A A 65 B A D C
16 C X B D 66 D D D D
17 C B A B 67 C C C B
18 B C D B 68 A B B D
19 D A D B 69 C A A X
20 A C C C 70 B D C A
21 D D X D 71 C A B C
22 C B A A 72 D C D A
23 X C B B 73 A X C D
24 A B X C 74 B A A B
25 D A A D 75 A D C C
26 X B D A 76 D D D C
27 B A B C 77 C C B B
28 C D B D 78 B B D A
29 A D B B 79 A A X D
30 C C C A 80 D C A A
31 D X D X 81 A B C B
32 B A A C 82 C D A D
33 C B B X 83 X C D A
34 B X C D 84 A A B D
35 A A D B 85 D C C B
36 B D A D 86 D D C C
37 A B C C 87 C B B C
38 D B D A 88 B D A B
39 D B B C 89 A X D D
40 C C A B 90 C A A A
41 X D X C 91 B C B D
42 A A C D 92 D A D C
43 B B X A 93 C D A X
44 X C D B 94 A B D A
45 A D B A 95 C C B D
46 D A D D 96 D C C X
47 B C C C 97 B B C B
48 B D A B 98 D A B C
49 B B C A 99 X D D A
50 C A B D 100 A A A C

X' denotes deletion