Local Fund Audit Department test (Higher) - Finances of Local Bodies and ….. (Paper II)


 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