21-08-2019 Local Fund Audit Departmental Test (Lower) – General Knowledge Precis and Drafting (Paper II)

 FINAL ANSWER KEY 

Paper: General Knowledge Precis and Drafting (Paper II) 

Date of 

Examination 

21-08-2019 

Question1:-Kerala Local fund Audit Service Rule came into exist in ________ 

        A:-1994 

        B:-2008 

        C:-1996 

        D:-2006 

        Correct Answer:- Option-B 

Question2:-As per KLFA special rules every person appointed in the department shall be on probation from _______         A:-the date of appointment 

        B:-getting confirmation in the post 

        C:-the date of joining duty 

        D:-being regularised in the department 

        Correct Answer:- Option-C 

Question3:-Who is the appointing authority of an auditor in KSAD? 

        A:-The Government 

        B:-The PSC 

        C:-The Finance Department 

        D:-The Director 

        Correct Answer:- Option-D 

Question4:-The probation period of Direct Recruitees in KSAD is  

        A:-Two years on duty within a continuous period of three years 

        B:-Three years on duty within a continuous period of four years 

        C:-One year on duty within a continuous period of two years 

        D:-Three years on duty from the date of joining 

        Correct Answer:- Option-A 

Question5:-Where does it mention that every person appointed as auditor shall undergo a course of training for a period of four months?         A:-In KLFAD Act and Rules 

        B:-In Kerala Public Service Act 1968 

        C:-In Kerala LFAD Service Rules 

        D:-In Kerala LFAD Subordinate Service Rules 2009 

        Correct Answer:- Option-D 

Question6:-After the completion of the Audit, the Audit report shall be sent to the officer concerned not later than _______ months.         A:-3 

        B:-4 

        C:-6 

        D:-7 

        Correct Answer:- Option-A 

Question7:-KLFA Act came into exist in ________ 

        A:-11.05.1996 

        B:-11.05.1995 

        C:-11.05.1994 

        D:-11.05.1993 

        Correct Answer:- Option-C 

Question8:-As per KLFA Act Auditor means ________ 

        A:-Auditors appointed by the PSC 

        B:-The Director and any other officer of LFAD empowered by the Director 

        C:-Auditors appointed by the Government

        D:-Any other officer in LFAD except the Director 

        Correct Answer:- Option-B 

Question9:-As per KLFA Act all officers and staff of the LFAD shall be subordinate to ________ 

        A:-The Director 

        B:-The Government 

        C:-The Finance Department 

        D:-The additional Chief Secretary of Finance Department 

        Correct Answer:- Option-A 

Question10:-A local authority or local fund included in the schedule of the KLFA Act shall submit the accounts relating to a financial year to KSAD with in _______ months of the closing of that financial year. 

        A:-3 

        B:-4 

        C:-5 

        D:-6 

        Correct Answer:- Option-B 

Question11:-________ section of the KLFA Act gives the Director the power to dispense with detailed audit. 

        A:-19 

        B:-22 

        C:-21 

        D:-20 

        Correct Answer:- Option-D 

Question12:-As per KLFA Act Section 23 the Director shall send a consolidated report of the accounts audited by him to _______         A:-The Finance Department 

        B:-The Legislature Assembly 

        C:-The Government 

        D:-The Accountant General 

        Correct Answer:- Option-C 

Question13:-As per LFAD Rule, Rule 6 (2) _______ shall make suitable arrangements to enable the auditor to conduct the audit.         A:-The Auditor 

        B:-The Director 

        C:-The Government 

        D:-The Local Authority 

        Correct Answer:- Option-D 

Question14:-Of the following institutions which is exempted from paying Audit Charge 

        A:-Universities 

        B:-Devaswom Boards 

        C:-LSGD's 

        D:-None of these 

        Correct Answer:- Option-C 

Question15:-Banning of taking or giving of dowry by a government servant is dealt in _______ 

        A:-Kerala Government Servant's conduct rules - rule 93(b) 

        B:-Kerala Government Servant's conduct rules - rule 93(c) 

        C:-Kerala Government Servant's conduct rules - rule 93(d) 

        D:-Kerala Government Servant's conduct rules - rule 93(e) 

        Correct Answer:-Question Cancelled 

Question16:-The sexual harassment of women at work place (prevention, prohibition and Redressal) Act came into being in ________         A:-2013 

        B:-2014 

        C:-2015 

        D:-None of these 

        Correct Answer:- Option-A

Question17:-As per GPF (Kerala) Rules the passbook is kept in ________ 

        A:-Form C 

        B:-Form E 

        C:-Form H 

        D:-Form F 

        Correct Answer:- Option-C 

Question18:-A non-refundable advance can be granted to an employee after the completion of _______ years in service.         A:-10 

        B:-15 

        C:-12 

        D:-9 

        Correct Answer:- Option-A 

Question19:-Non refundable Advance in the case of HOD is granted by ________ 

        A:-Himself 

        B:-The Secretary, the Administrative Department concerned 

        C:-The DDO 

        D:-None of the above 

        Correct Answer:- Option-B 

Question20:-The upper monitory limit for sanctioning temporary Advance/Non refundable Advance by Deputy Director, if he is the sanctioning authority, is Rs. ________ 

        A:-490000 

        B:-290000 

        C:-190000 

        D:-390000 

        Correct Answer:- Option-D 

Question21:-According to IT Act Section (3) the year in which income is earned is called _______ 

        A:-Previous year 

        B:-Assessment year 

        C:-Calander year 

        D:-Financial year 

        Correct Answer:- Option-A 

Question22:-Audit Manual was prepared with the financial assistance of ________ 

        A:-KLSDGP 

        B:-KLGSDP 

        C:-KGLSDP 

        D:-None of these 

        Correct Answer:- Option-B 

Question23:-How many parts do have the Audit Manual? 

        A:-3 

        B:-6 

        C:-5 

        D:-2 

        Correct Answer:- Option-D 

Question24:-Local Fund Audit Department was constituted in _______ 

        A:-1924 

        B:-1932 

        C:-1942 

        D:-1923 

        Correct Answer:- Option-C 

Question25:-73rd and 74th amendment of the Indian Constitution was passed in _______ year. 

        A:-1992

        B:-1994 

        C:-1991 

        D:-1993 

        Correct Answer:- Option-A 

Question26:-Who is the Chairman of state level audit monitoring committee formed vide GO (Rt) No. 2121/07/LSGD dated 04.08.2007         A:-The Director, KSAD 

        B:-The Director, Panchayat Department 

        C:-The Principal Secretary, Local Self Government 

        D:-The Principal Secretary, Finance Department 

        Correct Answer:- Option-C 

Question27:-Rule 261 G of the rules and procedures and conduct of business in Kerala Legislature Assembly deals with _______         A:-State level monitoring committee 

        B:-Local Fund Accounts Committee 

        C:-Core Committee 

        D:-None of these 

        Correct Answer:- Option-B 

Question28:-As per Comproller and Auditor General's Audit standard section 4.9 the term audit includes financial audit, regularity audit and ________audit. 

        A:-Performance 

        B:-Local 

        C:-Concurrent 

        D:-None of these 

        Correct Answer:- Option-A 

Question29:-'Petty Plant' register is maintained at ________ 

        A:-Botany Department 

        B:-Press 

        C:-Mechanical Department 

        D:-None of the above 

        Correct Answer:- Option-B 

Question30:-Kerala University Act came into existence _______ 

        A:-1975 

        B:-1954 

        C:-1974 

        D:-1953 

        Correct Answer:- Option-C 

Question31:-Kerala Kalamandalam was founded in _______ 

        A:-1929 

        B:-1931 

        C:-1928 

        D:-1930 

        Correct Answer:- Option-D 

Question32:-The chairman of DTPC is ________ 

        A:-The District Collector 

        B:-The MLA 

        C:-The MP 

        D:-The Minister 

        Correct Answer:- Option-A 

Question33:-The chairman of the governing body of state language institute is _______ 

        A:-The Cultural Minister 

        B:-The Chief Minister 

        C:-The Cultural Secretary

        D:-None of these 

        Correct Answer:- Option-B 

Question34:-Who is the President of 'SIEP' governing body? 

        A:-The MLA 

        B:-The Cultural Minister 

        C:-The Chief Minister 

        D:-None of these 

        Correct Answer:- Option-C 

Question35:-'SIEP' maintains a _______ fund to reprint encyclopaedia. 

        A:-Special purpose fund 

        B:-Special fund 

        C:-Sinking fund 

        D:-Revolving fund 

        Correct Answer:- Option-D 

Question36:-How many Development Authorities are there in Kerala at present? 

        A:-4 

        B:-5 

        C:-2 

        D:-3 

        Correct Answer:- Option-A 

Question37:-The Examiner of Local Fund Accounts is the treasurer of Charitable Endowment for the Kerala Under ________Act.         A:-The KLFA Act 1994 

        B:-The Public Servants Act 1960 

        C:-The Charitable Endowment 1890 

        D:-None of the above 

        Correct Answer:- Option-C 

Question38:-As per grant in aid rule exists in Kerala the inmates of an orphanage between the age of ______ are eligible for grant in aid.         A:-6 and 22 

        B:-5 and 21 

        C:-4 and 21 

        D:-5 and 22 

        Correct Answer:- Option-B 

Question39:-The maximum grant in aid including foreign contribution admissible to an inmate per mensum at present is         A:-1500 

        B:-1600 

        C:-1400 

        D:-2000 

        Correct Answer:- Option-A 

Question40:-Certificate from Tahasildar or Child welfare committee regarding the inmates shall be kept at ________         A:-Orphanages 

        B:-Beggar homes 

        C:-Home for old age and infirm 

        D:-Foundling homes 

        Correct Answer:- Option-D 

Question41:-Washing charges is not included in boarding charges of ________ 

        A:-Orphanages 

        B:-Foundling homes 

        C:-Beggar homes 

        D:-None of these 

        Correct Answer:- Option-C

Question42:-Register of wqaf is kept at _______ 

        A:-Orphanages 

        B:-Waqf board 

        C:-Beggar homes 

        D:-None of these 

        Correct Answer:- Option-B 

Question43:-The hospital development fund shall not be used for meeting _______ 

        A:-The salary of doctors 

        B:-The salary of cleaning staff 

        C:-The expense of electricity 

        D:-The expense of purchasing surgicals 

        Correct Answer:- Option-A 

Question44:-The KHRWS is established in the year 1973 as a ______ entity. 

        A:-Profit sharing 

        B:-Profit sharing and non profit sharing 

        C:-Profit making 

        D:-Non profit sharing 

        Correct Answer:- Option-D 

Question45:-The official liquidator is appointed by _______ under section 448 of the companies Act 1956.         A:-The Government of Kerala 

        B:-The Hon. High Court 

        C:-The Govt. of India 

        D:-The Company 

        Correct Answer:- Option-C 

Question46:-'V.K.N Smarkam' is working under the auspices of ________ 

        A:-Kerala Sangeetha Nadaka Academy 

        B:-Kerala Sahithya Academy 

        C:-Kerala Film Development Corporation 

        D:-Kerala Kalamandalam 

        Correct Answer:- Option-B 

Question47:-There are ________ Devasam Boards in Kerala. 

        A:-5 

        B:-6 

        C:-4 

        D:-7 

        Correct Answer:- Option-A 

Question48:-Before Malabar Devaswom came into existence the temples in Malabar area were governed by _______         A:-The cultural department 

        B:-The revenue Department 

        C:-The Devaswom Minister 

        D:-The HR and CE department 

        Correct Answer:- Option-D 

Question49:-The following is not a scheduled institution under section 4(1) of KLFA Act 94         A:-Labour Welfare Fund Board 

        B:-KHRWS 

        C:-Malabar Devaswom board 

        D:-The Kerala Nirmithi Kendra 

        Correct Answer:- Option-C 

Question50:-The PD Devaswom in TDB means 

        A:-Permant deposit devaswom

        B:-Personal deposit devaswom 

        C:-Private deposit devaswom 

        D:-None of these 

        Correct Answer:- Option-B 

Question51:-The annual audit report of the Travancore Devaswom Board is submitted to _______         A:-The Director 

        B:-The Government 

        C:-The Devaswom Commissioner 

        D:-The Hon'ble High Court 

        Correct Answer:- Option-D 

Question52:-'Pathivu' is a _______ in Travancore Deveswom Board 

        A:-Register 

        B:-Custom 

        C:-Offering 

        D:-Income 

        Correct Answer:- Option-A 

Question53:-The Guruvayoor Deveswom Board Act came into being in ______ 

        A:-1977 

        B:-1979 

        C:-1978 

        D:-1980 

        Correct Answer:- Option-C 

Question54:-Entry fee at 'Punnathoor Kotta' is an income of ______ 

        A:-Punnathoor Panchayat 

        B:-The Guruvayoor Deveswom Board 

        C:-The Travancore Deveswom Board 

        D:-The DTPC Thrissur 

        Correct Answer:- Option-B 

Question55:-How many welfare funds are audited by the Kerala State Audit Department at present?         A:-21 

        B:-23 

        C:-22 

        D:-20 

        Correct Answer:- Option-A 

Question56:-As per Kerala Building and other Construction Workers Act Section 27, the accounts shall be audited by _______         A:-The Chartered Accountant 

        B:-The KSAD 

        C:-The Finance Department 

        D:-The CAG 

        Correct Answer:- Option-D 

Question57:-'Plenipotentiary' means 

        A:-A person with limited power 

        B:-A person with stubborn heart 

        C:-A person with full power 

        D:-A person with arrogant nature 

        Correct Answer:- Option-C 

Question58:-'Inter alia means' 

        A:-In between 

        B:-Among other things 

        C:-Under consideration

        D:-On anvil 

        Correct Answer:- Option-B 

Question59:-As per ISSAI Rules Un qualified certificate' means 

        A:-Conditional certificate 

        B:-Prejudiced certificate 

        C:-Precluded certificate 

        D:-Un conditional certificate 

        Correct Answer:- Option-D 

Question60:-The accounts of receipts (1)/ and expenditure of orphanages and poor homes (2)/ are audited with a view to (3)/ ascertain the extend of eligibility (4) - which part of the sentence is incorrect 

        A:-4 

        B:-2 

        C:-3 

        D:-1 

        Correct Answer:- Option-A 

Question61:-Election to fill a casual vacancy of a municipal councillor shall be held within _______ months after the occurrence of vacancy.         A:-3 

        B:-5 

        C:-7 

        D:-6 

        Correct Answer:- Option-D 

Question62:-A casual vacancy in the office of municipal councillor shall not be filled if the duration of which is less than ______         A:-5 months 

        B:-6 months 

        C:-1 year 

        D:-7 months 

        Correct Answer:- Option-B 

Question63:-In the absence of the chairperson in the Municipality, ______ holds the office 

        A:-The Municipal Commissioner 

        B:-The Chairman of Finance standing Committee 

        C:-The Deputy Chairperson 

        D:-A Nominee of Chairperson 

        Correct Answer:- Option-C 

Question64:-_______ shall convene the meetings of the municipal council. 

        A:-The Chairman 

        B:-The Secretary 

        C:-The Deputy Chairperson 

        D:-The Council Members 

        Correct Answer:- Option-A 

Question65:-In a town Panchayat, there is no standing committee for ________ 

        A:-Welfare 

        B:-Work 

        C:-Finance 

        D:-Health 

        Correct Answer:- Option-B 

Question66:-In a Municipal Corporation collection of tax is supervised by the standing committee of ______ 

        A:-Welfare 

        B:-Work 

        C:-Education 

        D:-Finance 

        Correct Answer:- Option-D

Question67:-The auditory may recommend the municipal council to write off any amount not exceeding Rs._______         A:-400 

        B:-600 

        C:-500 

        D:-1000 

        Correct Answer:- Option-C 

Question68:-Sinking fund in a municipality is ketp for 

        A:-Re-payment 

        B:-Meeting salary 

        C:-Maintaining water shed projects 

        D:-None of these 

        Correct Answer:- Option-A 

Question69:-Of the following which is not a general revenue 

        A:-Excise tax 

        B:-Revenues of local fund 

        C:-Sales tax 

        D:-GST 

        Correct Answer:- Option-B 

Question70:-An officer detained in custody exceeding ________hours shall be deemed to be under suspension.         A:-24 

        B:-60 

        C:-48 

        D:-42 

        Correct Answer:- Option-C 

Question71:-_______ is not an ordinary leave 

        A:-Earned leave 

        B:-Half pay leave 

        C:-Commuted leave 

        D:-Casual leave 

        Correct Answer:- Option-D 

Question72:-As per KSR Part I Rule 100 Maternity leave is granted for _______days. 

        A:-180 

        B:-90 

        C:-170 

        D:-120 

        Correct Answer:- Option-A 

Question73:-Leave without allowance under KSR Part I Rule 88 on medical certificate shall not be counted for ________         A:-Seniority 

        B:-Accumulation of Earned leave 

        C:-Promotion 

        D:-Pension 

        Correct Answer:- Option-B 

Question74:-The revised scale of pay recommended by the 10th pay revision commission came into effect from         A:-01.07.16 

        B:-01.07.2015 

        C:-07.01.14 

        D:-01.07.14 

        Correct Answer:- Option-D 

Question75:-As per the 10th pay revision 4th time bound higher grade is limited to employees coming under the scale of pay of _______         A:-16500-35700 to 19000-43600

        B:-16500-35700 to 20000-45800 

        C:-16500-35700 to 22200-48000 

        D:-None of these 

        Correct Answer:- Option-A 

Question76:-As per 10th pay revision the mileage allowance is enhanced to Rs. ________ for all grade of officers.         A:-3 per/km 

        B:-4 per/km 

        C:-2 per/km 

        D:-2.50 per/km 

        Correct Answer:- Option-C 

Question77:-As per G.O (P)121/17 (79) fin. Dated 11.09.17 the maximum taxi fair for an officer per day is Rs. _______         A:-150 

        B:-200 

        C:-250 

        D:-300 

        Correct Answer:- Option-D 

Question78:-LTC can be availed oneself of maximum ________ days 

        A:-14 days including holidays 

        B:-15 days including holidays 

        C:-15 days excluding holidays 

        D:-16 days 

        Correct Answer:- Option-B 

Question79:-Daily allowance may not be drawn, if the officer does not reach a radius of _______ km from the duty point.         A:-15 km 

        B:-12 km 

        C:-8 km 

        D:-10 km 

        Correct Answer:- Option-C 

Question80:-As per RTI Act 2005 Chapter 1 Section (2) the Act does not extend to _______ 

        A:-The Jammu & Kashmir 

        B:-The North Eastern State 

        C:-The Lacadives 

        D:-None of these 

        Correct Answer:- Option-A 

Question81:-Kerala Civil Services, classification control and appeal rules came into being in ______         A:-1956 

        B:-1957 

        C:-1958 

        D:-1960 

        Correct Answer:- Option-B 

Question82:-The period of probation of officers appointed to selection post is _______ 

        A:-One year 

        B:-2 years 

        C:-6 months 

        D:-9 months 

        Correct Answer:- Option-C 

Question83:-The travelling allowance claim should be preferred with in a _______ 

        A:-Calendar year 

        B:-Financial year 

        C:-Year

        D:-Month 

        Correct Answer:- Option-D 

Question84:-The arrear claims of pay and allowances shall be forfeited _______ years from it fell due for payment.         A:-5 

        B:-2 

        C:-6 

        D:-3 

        Correct Answer:- Option-A 

Question85:-As per existing the normal rate of tax up to total income 250000 is _______ 

        A:-10% 

        B:-20% 

        C:-Nil 

        D:-5% 

        Correct Answer:- Option-C 

Question86:-The prime aim of Kudumbasree mission is _______ 

        A:-Strengthening of local self government 

        B:-Women empowerment 

        C:-Man and women empowerment 

        D:-Poverty eradication 

        Correct Answer:- Option-D 

Question87:-From _______ five year plan a major chunk of plant fund was pumped into the peoples planning program.         A:-8th 

        B:-9th 

        C:-10th 

        D:-11th 

        Correct Answer:- Option-B 

Question88:-The tenure of 13th five year plan is ______ 

        A:-2017-2022 

        B:-2015-2020 

        C:-2018-2023 

        D:-2016-2021 

        Correct Answer:- Option-A 

Question89:-'LIFE' is the acronym of _______ 

        A:-Life of financially and economically backward community 

        B:-Low income fraternity in economically and backward community 

        C:-Laymen of financially and economically backward community 

        D:-Livelihood inclusion and financial empowerment 

        Correct Answer:- Option-D 

Question90:-DOS is ________ 

        A:-Program 

        B:-Open source software 

        C:-Operating system 

        D:-None of these 

        Correct Answer:- Option-C 

Question91:-_______ Act is passed for the delivery of services to general public within the stipulated time.         A:-The Kerala State right to Service Act 

        B:-The Kerala State Whistle Blowers Act 

        C:-The Kerala State Right to Information Act 

        D:-None of these 

        Correct Answer:- Option-A

Question92:-AIMS is the acronym of ________ 

        A:-Audit Information and Monitoring System 

        B:-Audit Information and Management System 

        C:-Audit Information and Money Management System 

        D:-Audit Information and Mailing System 

        Correct Answer:- Option-B 

Question93:-Members of a Gramasabha shall be ________ 

        A:-All persons live in a village 

        B:-All persons who remit property tax 

        C:-All persons included in electoral roll in a village 

        D:-All of the above 

        Correct Answer:- Option-C 

Question94:-As per Kerala Panchayat Raj Act 1994 administrative setup of Panchayats in Kerala is ______         A:-Village Panchayat, Block Panchayat and District Panchayat 

        B:-Village Panchayat and Block Panchayat 

        C:-Village Panchayat and District Panchayat 

        D:-Village Panchayat, Block Panchayat District Panchayat and Gramasabha         Correct Answer:- Option-D 

Question95:-GST is a _______ tax. 

        A:-Direct 

        B:-Indirect 

        C:-Both direct and indirect 

        D:-None of the above 

        Correct Answer:- Option-B 

Question96:-Newly proposed medical insurance scheme for Kerala State Govt. Employees is ______         A:-MEDISEP 

        B:-MESIDEP 

        C:-Karunniya 

        D:-Ardram 

        Correct Answer:- Option-A 

Question97:-The replace/maintenance cost of a worn out part of a machine/plant is a ______ expenditure.         A:-Capital 

        B:-Deferred 

        C:-Revenue 

        D:-Loss 

        Correct Answer:- Option-C 

Question98:-Parapet means _______ 

        A:-A low wall not more than 2 metre in height 

        B:-A low wall not more than 1.2 metre in height 

        C:-A low wall not more than 3 metre in height 

        D:-A low wall not more than 3.5 metre in height 

        Correct Answer:- Option-B 

Question99:-Malabar Devasom board came in to being in _________ 

        A:-2006 

        B:-2007 

        C:-2008 

        D:-2009 

        Correct Answer:- Option-C 

Question100:-The District Collector is a committee member of ________ devaswom.         A:-Koodal Manikkam Davaswom

        B:-Cochin Devaswom Board         C:-Travancore Devaswom board         D:-Guruvayoor Devaswom board         Correct Answer:- Option-A