17-10-2019 Finances of Local Bodies and ... (Paper II) LOCAL FUND AUDIT HIGHER

 FINAL ANSWER KEY 

Paper: Finances of Local Bodies and ... (Paper II) 

Date of 

Examination 

17-10-2019 

Question1:-An appeal against any notice or order of the Secretary of the Panchayath shall be disposed by the Panchayath within _________ days from the date of receipt of it. 

        A:-45 days 

        B:-60 days 

        C:-one month 

        D:-90 days 

        Correct Answer:- Option-B 

Question2:-The items of expenditure that can be made from Panchayath Fund are explained in Section __________ of the KPR Act.         A:-243 

        B:-213 

        C:-223 

        D:-201 

        Correct Answer:- Option-B 

Question3:-Every Municipality shall provide in its annual budget for constituting poverty alleviation fund 

        A:-5% of the Revenue Receipt 

        B:-3% of the Revenue Receipt 

        C:-4% of the Revenue Receipt 

        D:-2% of the Revenue Receipt 

        Correct Answer:- Option-D 

Question4:-The territorial jurisdiction of Kannur University extent to 

        A:-Kannur, Kasaragod and Wayanad Revenue District 

        B:-Kannur, Kasaragod and Revenue District and Mananthavady Taluk of Wayand District 

        C:-Kannur and Kasaragod Revenue Districts 

        D:-The Erstwhile Malabar Region of Kerala 

        Correct Answer:- Option-B 

Question5:-Performance security as per the Store Purchase Manual 2013 is 5% of the total value of the contract where as it ____________ of the probable amount of contract as per the KPWD manual. 

        A:-10.00% 

        B:-20.00% 

        C:-15.00% 

        D:-25.00% 

        Correct Answer:- Option-A 

Question6:-Prequalification tender shall be followed for work costing above ____________ as per KPWD Manual.         A:-1 Crore 

        B:-2 Crore 

        C:-3 Crore 

        D:-5 Crore 

        Correct Answer:- Option-B 

Question7:-Which of the following universities does not have a senate? 

        A:-Health University 

        B:-Sanskrit University 

        C:-Mahatma Gandhi University 

        D:-Calicut University 

        Correct Answer:- Option-B 

Question8:-The guidelines for the procurement for goods and services in LSGIs in Kerala came into force w.e.f.         A:-8.11.2010 

        B:-1.4.2010

        C:-1.3.2010 

        D:-1.7.2010 

        Correct Answer:- Option-A 

Question9:-The mission which is aimed at augmenting the healthcare system of the state as part of the Navakerala Programme is known as         A:-LIFE 

        B:-Ardram 

        C:-Ayush 

        D:-None of the above 

        Correct Answer:- Option-B 

Question10:-Which of the following institutions is not included in the schedule of institutions under section 3(1) of the KLFA Act         A:-Wakaf Board 

        B:-Kerala Lalitha Kala Academy 

        C:-Kerala Water Authority 

        D:-Kerala Sangeetha Nataka Academy 

        Correct Answer:- Option-C 

Question11:-An appeal against any notice or order of the Secretary of the Municipality shall be filed within         A:-60 days 

        B:-90 days 

        C:-30 days 

        D:-None of the above 

        Correct Answer:- Option-C 

Question12:-Which among the following is a mandatory function of a Municipality? 

        A:-Protection of public land from encroachment 

        B:-Providing legal awareness among then citizens 

        C:-Campaign against economic offence 

        D:-Providing clean environment 

        Correct Answer:-Question Cancelled 

Question13:-Article 243 A of the Constitution of Indian relates to 

        A:-Grama Sabhas 

        B:-Reservation of Seats in Panchayaths 

        C:-Duration of Panchayaths 

        D:-Composition of Panchayaths 

        Correct Answer:- Option-A 

Question14:-Working Group in a Grama Panchayath consists of 

        A:-Elected representatives 

        B:-Representatives from Public 

        C:-Officers of the Panchayath 

        D:-All of the above 

        Correct Answer:- Option-D 

Question15:-Further remarks is issued when 

        A:-Rectification report is not received 

        B:-Two months after the issue of Audit Report 

        C:-Rectification report is received 

        D:-None of the above 

        Correct Answer:- Option-C 

Question16:-Article 243 Z of the constitution deals with 

        A:-Audit of accounts of the Municipalities 

        B:-Elections to the Municipalities 

        C:-Powers to levy tax by Municipalities 

        D:-Finance Commission

        Correct Answer:- Option-A 

Question17:-While calculating the area of a building for the purpose of property tax assessment in a Grama Panchayath, the area of car porch shall be 

        A:-Included 

        B:-one half of the area shall be included 

        C:-excluded 

        D:-one third portion shall be included 

        Correct Answer:- Option-C 

Question18:-Who is the authority to audit the Central Pension Fund in Municipalities? 

        A:-Kerala State Audit Department 

        B:-The Accountant General 

        C:-Performance Auditing 

        D:-Finance Department 

        Correct Answer:- Option-A 

Question19:-If the advance drawn by an officer is not adjusted within 3 months from the date of receipt, the rate of fine to be charged is         A:-12.00% 

        B:-15.00% 

        C:-18.00% 

        D:-21.00% 

        Correct Answer:- Option-C 

Question20:-Age of superannuation of Municipal contingent employees with effect from 01.08.1964 is 

        A:-56 years 

        B:-60 years 

        C:-62 years 

        D:-70 years 

        Correct Answer:- Option-B 

Question21:-As per the PWD Manual, the rate of fine for delayed completion of work by the contractor without reasonable grounds for a period not exceeding 25% of the period of contract is 

        A:-1% of the PAC 

        B:-2% of the PAC 

        C:-3% of the PAC 

        D:-4% of the PAC 

        Correct Answer:- Option-A 

Question22:-Building Tax is assessed on the basis of 

        A:-Annual Rental Value 

        B:-Cost of building as stated by the applicant 

        C:-Estimate Cost of the Building 

        D:-Floor Area of the Building 

        Correct Answer:- Option-D 

Question23:-The Form of cash book as per KPR (Accounts) Rules 2011 is in 

        A:-KPRAR 1 

        B:-KPRAR 2 

        C:-KPRAR 3 

        D:-KPRAR 4 

        Correct Answer:- Option-A 

Question24:-___________ is the plan monitoring software. 

        A:-Sulekha 

        B:-Sanchaya 

        C:-Soochika 

        D:-Sthapana 

        Correct Answer:- Option-A

Question25:-Pension contribution to be remitted to Central Pension Fund under Kerala Municipality (Death Cum Retirement Benefit) Rules 1996 shall be 

        A:-25% of the total monthly emolument of each employee 

        B:-15% of the total monthly emolument of each employee 

        C:-15% of basic pay of each employee 

        D:-25% of basic pay of each employee 

        Correct Answer:- Option-B 

Question26:-The accounting system in Local Self Government in Kerala is 

        A:-Cash based single entry system 

        B:-Accrual based double entry system 

        C:-Double entry system 

        D:-None of the above 

        Correct Answer:- Option-B 

Question27:-A byelaw of a Municipality approved and confirmed by the Government shall come in to operation         A:-on the date of publication of the byelaw in the Gazette 

        B:-on the date of approval of the Government 

        C:-on the date of approval by the council 

        D:-on the date of sending to Government for approval 

        Correct Answer:- Option-A 

Question28:-The procedure to be followed by the audit institution after getting an audit report are given in Rule _____________ of the Kerala Local Fund Audit Rules. 

        A:-18 

        B:-20 

        C:-23 

        D:-25 

        Correct Answer:- Option-C 

Question29:-Period of completion of audit after receipt of annual accounts under Kerala Local Fund Audit Act, 1994 is         A:-3 months 

        B:-4 months 

        C:-2 months 

        D:-6 months 

        Correct Answer:- Option-D 

Question30:-Section ____________ of the Kerala Local Fund Audit Act stipulates submission of Consolidated Audit Report before the Legislative Assembly. 

        A:-4 

        B:-6 

        C:-13 

        D:-23 

        Correct Answer:- Option-D 

Question31:-Timber Tax shall be levied on timber brought in to Municipality at such rates not exceeding 

        A:-50 Rupees per tonne 

        B:-100 Rupees per tonne 

        C:-24 Rupees per tonne 

        D:-25 Rupees per tonne 

        Correct Answer:- Option-C 

Question32:-If the owner had already paid the Property Tax in a Municipality in respect of half year in which remission is due, he shall be entitled to get 

        A:-Refund the Tax 

        B:-Adjusted in the Tax for the succeeding year 

        C:-Either refunded or adjusted in the tax for the succeeding half year 

        D:-None of the above 

        Correct Answer:- Option-C

Question33:-The Service Tax under Kerala Municipality Act comprises of 

        A:-Water and Drainage Tax and Lighting tax 

        B:-Water and Drainage Tax and Sanitary tax 

        C:-Lighting Tax and Sanitary tax 

        D:-Water and Drainage Tax, a Lighting Tax and Sanitary Tax 

        Correct Answer:- Option-D 

Question34:-Library Cess is collected and levied by the LSGIs shall be remitted to the Library Council 

        A:-before the 31st March and 30th September 

        B:-before the 30th April and November 30th 

        C:-before 30th June and 31st December 

        D:-none of the above 

        Correct Answer:- Option-B 

Question35:-The minimum period of notice of commencement of Audit is 

        A:-14 days 

        B:-7 days 

        C:-21 days 

        D:-one month 

        Correct Answer:- Option-A 

Question36:-The Court competent to squash a Surcharge certificate issued by the Director, KSAD is 

        A:-Sub Court 

        B:-District Court 

        C:-Munsiff Court 

        D:-The Magistrate Court 

        Correct Answer:- Option-B 

Question37:-The Maramath Standing Committee of a District Panchayath is authorised to sanction administrative sanction of a public work, the estimate cost of which does not exceed 

        A:-25000 rupees 

        B:-50000 rupees 

        C:-100000 rupees 

        D:-200000 rupees 

        Correct Answer:- Option-C 

Question38:-When a substantial structural alteration is necessitated a __________ has to be prepared? 

        A:-Recast estimate 

        B:-Revised estimate 

        C:-Working estimate 

        D:-Supplementary estimate 

        Correct Answer:- Option-B 

Question39:-The public work projects of a Grama Panchayath shall be given technical sanction by 

        A:-The Assistant Engineer, LSGD 

        B:-Block Panchayath Asst. Executive Engineer 

        C:-Executive Engineer, Dist. Panchayath Division 

        D:-The Maramath standing committee of the Grama Panchayath 

        Correct Answer:- Option-B 

Question40:-The financial limit applicable a an "A" class contractor for undertaking public work is 

        A:-50 lakhs 

        B:-1 crore 

        C:-2.5 crores 

        D:-without any limit 

        Correct Answer:- Option-D 

Question41:-The work site shall be handed over to the contractor within a period _________ from the date of contract.         A:-7 days

        B:-10 days 

        C:-15 days 

        D:-21 days 

        Correct Answer:- Option-B 

Question42:-Every Municipality unless sooner dissolved shall continue for 5 years from the date appointed for its         A:-First Meeting 

        B:-Notification of Election 

        C:-Declaration of Election Result 

        D:-None of the above 

        Correct Answer:- Option-A 

Question43:-The chairperson of Municipality may be order in writing delegate any of his/her functions to         A:-The Secretary 

        B:-The Deputy Chairperson 

        C:-The Chairman of any standing committee 

        D:-None of the above 

        Correct Answer:- Option-B 

Question44:-The rate of income tax due from a contractor is ____________ of the total value of work done.         A:-0.50% 

        B:-1.00% 

        C:-2.00% 

        D:-2.50% 

        Correct Answer:- Option-B 

Question45:-The rate of overhead charge applicable to public works through contractor in an LSGI is         A:-5 percent 

        B:-10 percent 

        C:-15 percent 

        D:-No overhead charge is due 

        Correct Answer:- Option-A 

Question46:-Electronic Tender (E Tender) is applicable to all public works, the estimate cost of which do not exceed         A:-5 lakhs 

        B:-10 lakhs 

        C:-15 lakhs 

        D:-25 lakhs 

        Correct Answer:- Option-A 

Question47:-Standing Committee on public works in a Municipal corporation shall deal with the matters of         A:-Public works, housing and electricity 

        B:-Public works, water supply and drainage 

        C:-Public works and electricity 

        D:-Public works, housing, electricity, water supply and drainage 

        Correct Answer:- Option-D 

Question48:-"Panchayath Fund" is defined under section ____________ of the KPR Act. 

        A:-295 

        B:-211 

        C:-212 

        D:-215 

        Correct Answer:- Option-C 

Question49:-The charges for advertising of public works tendered shall be at the rate 

        A:-as demanded by the newspaper 

        B:-as decided by the Panchayath 

        C:-as per the rates fixed by the Public relations Department

        D:-None of the above 

        Correct Answer:- Option-A 

Question50:-To dessiminate information regarding the development and welfare activities in Municipalities is the duty of         A:-Ward Sabhas 

        B:-Ward Committees 

        C:-Ward Sabhas and Ward Committees 

        D:-None of the above 

        Correct Answer:- Option-C 

Question51:-In case a beneficiary committee fails to complete the work with in the time limit as contract, the advance should be realised from the convenor with interest @ 

        A:-15 percent 

        B:-18 percent 

        C:-12 percent 

        D:-10 percent 

        Correct Answer:- Option-B 

Question52:-All litigation for or against the Municipality shall be conducted by or against 

        A:-Chairperson 

        B:-Secretary 

        C:-Council 

        D:-None of the above 

        Correct Answer:- Option-B 

Question53:-The term "Floor Area Ratio" relates to 

        A:-Property tax 

        B:-Building Permit 

        C:-D & O Licence 

        D:-None of the above 

        Correct Answer:- Option-B 

Question54:-The supreme authority of a Municipality for selection of beneficiaries in a Municipality is 

        A:-Municipal Council 

        B:-The Implementing officer 

        C:-The Secretary 

        D:-The Ward Sabhba 

        Correct Answer:- Option-D 

Question55:-Section ____________ of the KPR Act empowers a Grama Panchayath to levy tax. 

        A:-200 

        B:-211 

        C:-215 

        D:-114 

        Correct Answer:- Option-A 

Question56:-The maximum amount that can be written off by a Grama Panchayath without prior permission from Government is         A:-1000 rupees 

        B:-2000 rupees 

        C:-3000 rupees 

        D:-50000 rupees 

        Correct Answer:- Option-A 

Question57:-The maximum rate of profession tax is 

        A:-1000 

        B:-1250 

        C:-1500 

        D:-2500 

        Correct Answer:- Option-B

Question58:-Appointing authority in respect of the contingent posts in the Municipal service is 

        A:-The Secretary 

        B:-The Municipal Council 

        C:-Government 

        D:-Standing committee 

        Correct Answer:- Option-B 

Question59:-As per Kerala Municipality (Manner of inspection and Audit systems) Rules, Auditor shall not return the Annual Financial Statement of a Municipality after a period of 

        A:-One week 

        B:-30 days 

        C:-15 days 

        D:-None of the above 

        Correct Answer:- Option-A 

Question60:-Central Pension Fund related to 

        A:-Pension of Regular Employees of the Municipality 

        B:-Pension of Contingent employees of the Municipality 

        C:-Pension of Part Time employees of Panchayats 

        D:-None of the above 

        Correct Answer:- Option-A 

Question61:-The monetary ceiling prescribed by Government with regard to the cost of vehicles purchased by three tier Panchayath institution is         A:-7 lakhs 

        B:-8 lakhs 

        C:-10 lakhs 

        D:-15 lakhs 

        Correct Answer:- Option-C 

Question62:-A rectification report by the auditee institutions shall be sent to auditor within 

        A:-2 months 

        B:-4 months 

        C:-6 months 

        D:-None of the above 

        Correct Answer:- Option-A 

Question63:-Section ______________ in the Municipal Act which deals with Audit and Accounts is. 

        A:-294 

        B:-295 

        C:-214 

        D:-215 

        Correct Answer:- Option-B 

Question64:-The fee payable to an Advocated by a Grama panchayath (by its own decision) in each case shall be limited to rupees         A:-15000 

        B:-20000 

        C:-25000 

        D:-50000 

        Correct Answer:- Option-A 

Question65:-The technical assistants employed in Grama Panchayaths are entitled to a monthly payment of 

        A:-Rupees 15000 

        B:-Rupees 20000 

        C:-Rupees 25000 

        D:-Rupees 30000 

        Correct Answer:- Option-B 

Question66:-Who is the ex-officio member of standing committee of municipal council and who has no voting power?         A:-Secretary

        B:-Assistant secretary 

        C:-Chairperson 

        D:-Dy. Chairperson 

        Correct Answer:- Option-C 

Question67:-The Head Quarters of Malabar Devaswom is 

        A:-Kannur 

        B:-Kozhikode 

        C:-Palakkad 

        D:-Vadakara 

        Correct Answer:- Option-B 

Question68:-The IKM software used in Grama Panchayaths for file tracking is 

        A:-Sanchitha 

        B:-Soochika 

        C:-Sthapana 

        D:-Sankhya 

        Correct Answer:- Option-B 

Question69:-Which among the following do not come under the term "store" under the Kerala Store Purchase Manual, 2013?         A:-Machineries 

        B:-Computers 

        C:-Office equipments 

        D:-Money 

        Correct Answer:- Option-D 

Question70:-Under the Store Purchase Manual, limited tender may be invited where the estimate cost is 

        A:-below one lakh 

        B:-between one lakh and ten lakhs 

        C:-above 10 lakhs 

        D:-none of the above 

        Correct Answer:- Option-B 

Question71:-"Muthalkoottu" is related to 

        A:-Guruvayoor Devaswom 

        B:-Malabar Devaswom 

        C:-Orphanage 

        D:-Kerala Sangeetha Nataka Academy 

        Correct Answer:- Option-A 

Question72:-A Grama Panchayath shall prepared and submit the Annual Financial Statement Consisting of income and expenditure statement, Receipt and Payment statement, etc. under section ___________ of the KR (Accounts) Rules 2011. 

        A:-Rule 58 

        B:-Rule 62 

        C:-Rule 68 

        D:-Rule 72 

        Correct Answer:- Option-B 

Question73:-In case of failure to furnish the AFS within the time limit prescribed u/s 9(2) of the KLFA Act, the executive authority is liable to pay a fine 

        A:-Not exceeding 1,000/- Rupees 

        B:-Not exceeding 3,000/- Rupees 

        C:-A minimum of 3,000/- Rupees 

        D:-Not exceeding 2,000/- Rupees 

        Correct Answer:- Option-B 

Question74:-The period stipulated for serving of Surcharge certificate after the issue of Surcharge notice under Rule 20(11) under Kerala Local Fund Audit Rules was amended from 

        A:-4 months to 6 months

        B:-2 months to 4 months 

        C:-4 months to 2 years 

        D:-2 months to 2 years 

        Correct Answer:- Option-C 

Question75:-Which one of the following is not among the statement to be submitted along with AFS? 

        A:-Income and Expenditure statement 

        B:-Cash flow statement 

        C:-Statement of Grants availed and utilised 

        D:-Note to accounts 

        Correct Answer:- Option-C 

Question76:-The cash book maintained by the implementing officers are in 

        A:-Form TR56 

        B:-Form TR 7 A 

        C:-Form TR 7 B 

        D:-Form TR 59 

        Correct Answer:- Option-B 

Question77:-TA Advanced drawn by an office shall be adjusted within a period of 

        A:-3 months 

        B:-2 months 

        C:-one month 

        D:-six months 

        Correct Answer:- Option-A 

Question78:-An Annual Financial Statement which has no defect will be certified as 

        A:-Qualified 

        B:-Unqualified 

        C:-Disclaimer 

        D:-None of the above 

        Correct Answer:- Option-B 

Question79:-Who is authorised to issue Surcharge Notice? 

        A:-The Head of office 

        B:-The Director of KSAD 

        C:-The Joint Director, KSAD 

        D:-None of the above 

        Correct Answer:- Option-B 

Question80:-The minimum age of an unmarried woman to apply for monthly pension 

        A:-Above 50 years 

        B:-Above 55 years 

        C:-Above 60 years 

        D:-Above 65 years 

        Correct Answer:- Option-A 

Question81:-The allowance permitted to be drawn by an officer for holding additional charge of another post in addition to his own is called         A:-Charge Allowance 

        B:-Compensatory Allowance 

        C:-Fees 

        D:-Honorarium 

        Correct Answer:- Option-A 

Question82:-The annual income of the family of a person to be eligible for Unemployment Allowance 

        A:-should not exceed 12000 rupees per annum 

        B:-should not exceed 18000 rupees per annum 

        C:-should not exceed 24000 rupees per annum

        D:-should not exceed 50000 rupees per annum 

        Correct Answer:- Option-A 

Question83:-Percentage of seats in the Grama Panchayats to be reserved for women is 

        A:-33% 

        B:-40% 

        C:-50% 

        D:-25% 

        Correct Answer:- Option-C 

Question84:-Which is the software used for issuing computer generated cash receipts? 

        A:-Soochika 

        B:-Sankhya 

        C:-Sevana 

        D:-Sanchaya 

        Correct Answer:- Option-B 

Question85:-Audit Manual came into force on 

        A:-28/03/2018 

        B:-25/03/2018 

        C:-14/03/2018 

        D:-None 

        Correct Answer:- Option-B 

Question86:-Who has the power to constitute and specify the name and headquarters of a Panchayat? 

        A:-Secretary 

        B:-Government 

        C:-District Collector 

        D:-None 

        Correct Answer:- Option-B 

Question87:-The Income for the purpose of assessment of Professional Tax do not include 

        A:-Dearness Allowance 

        B:-Travelling Allowance 

        C:-Festival Allowance 

        D:-Charge Allowance 

        Correct Answer:- Option-B 

Question88:-The Secretary shall prepare and present the monthly account of the Panchayat before the 

        A:-President, Vice President and Chairman of the Finance Standing Committee 

        B:-Chairman of Finance Standing Committee 

        C:-Steering committee 

        D:-None of the above 

        Correct Answer:- Option-B 

Question89:-The Interval between two meetings of a Panchayat shall not exceed 

        A:-One month 

        B:-Two months 

        C:-Three months 

        D:-15 days 

        Correct Answer:- Option-A 

Question90:-The duties powers and responsibilities of the Municipalities are enumerated in section ________ of the Kerala Municipalities Act.         A:-243 

        B:-234 

        C:-30 

        D:-31 

        Correct Answer:- Option-C

Question91:-Who is the Chairman of the State Development Council? 

        A:-Chief Minister 

        B:-Chief Secretary 

        C:-Vice Chairman of the State planning Board 

        D:-None of the above 

        Correct Answer:- Option-A 

Question92:-The Presiding Officer for the Election to District Planning Committee is 

        A:-District Collector 

        B:-Secretary of the District Panchayath 

        C:-District Planning Officer 

        D:-An officer nominated by the State Election Commission 

        Correct Answer:- Option-D 

Question93:-The National Rural Employment Guarantee Act was passed in the year 

        A:-2001 

        B:-2004 

        C:-2005 

        D:-2011 

        Correct Answer:- Option-C 

Question94:-The Income for the purpose of assessment of Professional Tax do not include 

        A:-Dearness Allowance 

        B:-Travelling Allowance 

        C:-Festival Allowance 

        D:-Charge Allowance 

        Correct Answer:-Question Cancelled 

Question95:-The Pro-Chancellor of Kannur University shall be the 

        A:-Minister for Higher Education for the time being 

        B:-Chief Minister of Kerala for the time being 

        C:-Minister for General Education for the General Education of the State for the time being 

        D:-None of the above 

        Correct Answer:- Option-A 

Question96:-In case the AFS is not furnished to Audit, in time, show case u/s 9(3) of the KLFA Act is issued in 

        A:-Form No. II 

        B:-Form No. VII 

        C:-Form No. IV 

        D:-Form No. IX 

        Correct Answer:- Option-B 

Question97:-The Audit shall return a defective AFS within 

        A:-10 days 

        B:-one week 

        C:-7 days 

        D:-15 days 

        Correct Answer:-Question Cancelled 

Question98:-As per KPR (Manner of Inspection and Audit) Rules 2011, action for non submission of AFS can be initiated against         A:-The Panchayat 

        B:-The Secretary 

        C:-The President 

        D:-The Chairman, Finance Standing Committee 

        Correct Answer:- Option-B 

Question99:-As per KLFA Act, the AFS prepared by the LSGI shall be submitted within a period of _________ from the date of completion of financial year. 

        A:-3 months

        B:-90 days 

        C:-4 months 

        D:-2 months 

        Correct Answer:- Option-C 

Question100:-In the case of a Municipality the AFS shall be signed by         A:-The Secretary 

        B:-The Chairperson 

        C:-Chairman of Finance Standing Committee 

        D:-Both by the Chairperson and Secretary 

        Correct Answer:- Option-D