Local Fund Audit Department Test - Higher - I Paper

Various Acts and Rules (Paper I)
Date of Examination 28-02-2019

Question1:-Maximum Penalty for manufacturing, storing or distributing any sub standard food article for consumption under the Food Safety Act is
 A:-Rupees One Lakh
 B:-Rupees Two Lakhs
 C:-Rupees Three Lakhs
 D:-Rupees Five Lakhs
 Correct Answer:- Option-C
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 Districts and Mananthavady Taluk of Wayand District
 C:-Kannur and Kasaragod Revenue Districts
 D:-The Erstwhile Malabar Region of Kerala
 Correct Answer:- Option-B
Question5:-As per the Kannur University Act, 1996, Rules, Bye-laws and orders which involves expenditure shall be made only with the prior approval of
 A:-The Chancellor
 B:-The Pro-Chancellor
 C:-The Government
 D:-Vice Chancellor
 Correct Answer:- Option-C
Question6:-Pro-Chancellor of Kerala Veterinary and Animal Science University shall be
 A:-The Minister in charge of Animal Husbandary in Kerala
 B:-The Minister in charge of Agriculture in Kerala
 C:-The Minister in charge of Higher Education in Kerala
 D:-The Minister in charge of General Education in Kerala
 Correct Answer:- Option-A
Question7:-The Chief Executive Authority of the Kerala Veterinary and Animal Science University is
 A:-The Syndicate
 B:-The Senate
 C:-The Board of Management
 D:-Governing Council
 Correct Answer:- Option-C
Question8:-Which among the following is not included in the list of Officers of the University under KVASU Act
 A:-The Registrar
 B:-The Finance Officer
 C:-The Director of Academic & Research
 D:-The Pro Vice Chancellor
 Correct Answer:- Option-D
Question9:-Chairman of the Finance Committee of Kerala University
 A:-Registrar
 B:-Vice Chancellor
 C:-Pro Vice Chancellor
 D:-Finance Officer
 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 State Nirmithi Kendra
 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:-Providing legal awareness among the citizens
 B:-Campaigning against financial crimes
 C:-Creating awareness about civil rights
 D:-Maintenance of Market Places
 Correct Answer:- Option-D
Question13:-Article 243A of the Constitution of India relates to
 A:-Grama Sabhas
 B:-Reservation of Seats in Panchayaths
 C:-Duration of Panchayaths
 D:-Composition of Panchayaths
 Correct Answer:- Option-C
Question14:-Provisions relating to Elections to Panchayaths are discussed in Article –––––––––– of the Constitution.
 A:-243 I
 B:-243 J
 C:-243 K
 D:-243 L
 Correct Answer:- Option-C
Question15:-The constitution of Municipalities are dealt with in Article –––––––––– of the Constitution.
 A:-243 P
 B:-243 Q
 C:-243 R
 D:-243 S
 Correct Answer:- Option-B
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:-Constitution and Composition of Ward Committees are discussed in Article –––––––––– of the Constitution.
 A:-243 P
 B:-243 Q
 C:-243 R
 D:-243 S
 Correct Answer:- Option-D
Question18:-The Kerala Places of Public Resorts Act was enacted in the year
 A:-1962
 B:-1963
 C:-1964
 D:-1965
 Correct Answer:- Option-B
Question19:-Under the provisions of the Places of Public Resort Act, any person aggrieved may prefer an appeal before the Council within –––––––––– days of the date on which the order was communicated.
 A:-15 days
 B:-30 days
 C:-45 days
 D:-60 days
 Correct Answer:- Option-B
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 Citizen chart published by a Grama panchayat will be in force
 A:-for six months
 B:-for one year
 C:-for five years
 D:-Till the end of the tenure of the existing panchayat committee
 Correct Answer:- Option-D
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:-Penalties under Kerala Municipality Act is incorporated in the
 A:-First Schedule
 B:-Second Schedule
 C:-Third schedule
 D:-Fourth schedule
 Correct Answer:- Option-D
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:-A facimile signature of the Chairperson or the Secretary or of such officer as the case may be shall be deemed to be properly signed in the case of
 A:-Every license
 B:-Cheque
 C:-Any deed of contract
 D:-None of the above
 Correct Answer:- Option-D
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:-Which of the following is not among the statements to be submitted along with AFS
 A:-Income and Expenditure Statement
 B:-Cash flow Statement
 C:-Statement of Grants availed and utilised
 D:-Notes on Accounts
 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 refund 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 a Sanitary Tax
 Correct Answer:- Option-D
Question34:-Every Panchayat shall prepare a report in respect of its administration every year and publish the same before
 A:-31st July of the succeeding year
 B:-31st December of the succeeding year
 C:-30th June of the succeeding year
 D:-30th September of the succeeding year
 Correct Answer:- Option-D
Question35:-Administrative setup of Panchayat in the State consist of
 A:-Grama Panchayats, Block Panchayats, District Panchayats and Grama Sabhas
 B:-Grama Panchayats, Block Panchayats and District Panchayat
 C:-Grama Panchayats and District Panchayat
 D:-Grama Panchayats and Block Panchayat
 Correct Answer:- Option-A
Question36:-The penalty for the person responsible in case of death caused by any food article under the Food Safety Act is
 A:-Not less than 2 lakh rupees
 B:-Not less than 3 lakh rupees
 C:-Not less than 4 lakh rupees
 D:-Not less than 5 lakh rupees
 Correct Answer:- Option-D
Question37:-No petition for divorce shall be presented within a period of –––––––––– from the date of marriage under the Hindu Marriage Act.
 A:-6 months
 B:-1 year
 C:-18 months
 D:-2 years
 Correct Answer:- Option-B
Question38:-Conditions for a Hindu Marriage are detailed in
 A:-Section 3 of the Hindu Marriage Act
 B:-Section 4 of the Hindu Marriage Act
 C:-Section 5 of the Hindu Marriage Act
 D:-Section 6 of the Hindu Marriage Act
 Correct Answer:- Option-C
Question39:-The KSHB Act came into force in the year
 A:-1971
 B:-1991
 C:-2000
 D:-2001
 Correct Answer:- Option-A
Question40:-The Chairman appointed under section 4 of the KSHB Act shall hold office for a term of
 A:-2 years
 B:-3 years
 C:-4 years
 D:-5 years
 Correct Answer:- Option-B
Question41:-Chairperson of Finance Standing Committee of a Grama Panchayat is
 A:-President of the Grama Panchayat
 B:-Vice President of the Grama Panchayat
 C:-Secretary of the Grama Panchayat
 D:-None of the above
 Correct Answer:- Option-B
Question42:-Every Municipality unless sooner dissolved shall continue for 5 years from the date appointed for it
 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 by 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:-All of the above
 Correct Answer:- Option-B
Question44:-Convenor of a Gramasabha shall convene a special meeting of the Gramasabha on a request in writing made by not less than
 A:-50 members of Gramasabha
 B:-25% of the members of the Gramasabha
 C:-15% of the members of the Gramasabba
 D:-10% of the members of the Gramasabha
 Correct Answer:- Option-D
Question45:-Steering committee chairman of a Municipality is
 A:-Deputy Chairperson
 B:-Chairman of the Standing Committee for Finance
 C:-Chairperson
 D:-None of the above
 Correct Answer:- Option-C
Question46:-Authority to alter the head quarters of a Panchayat at any level is
 A:-Panchayat committee
 B:-Deputy Director of Panchayat
 C:-Government
 D:-None of the above
 Correct Answer:- Option-C
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:-Every Block Panchayat shall consist of elected members and
 A:-Presidents & vice presidents of Grama Panchayats in the territorial area of the Block Panchayat
 B:-Presidents & vice presidents and standing committee chairmans of Grama Panchayats in the territorial area of the Block Panchayat
 C:-Presidents of the Grama Panchayats in the territorial area of the Block Panchayat
 D:-None of the above
 Correct Answer:- Option-C
Question49:-Ward sabhas in Municipalities are constituted where the population does not exceed
 A:-Fifty Thousand
 B:-One lakh
 C:-Two lakh
 D:-None of the above
 Correct Answer:- Option-B
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 & Ward Committees
 D:-None of the Above
 Correct Answer:- Option-C
Question51:-Duration of the ward committee in a Municipality shall be
 A:-5 Years
 B:-4 Years
 C:-3 Years
 D:-Co – Terminus with that of the Municipal council
 Correct Answer:- Option-D
Question52:-A
 A:-A
 B:-A
 C:-A
 D:-A
 Correct Answer:- Option-D
Question53:-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
Question54:-The President of a Panchayat may resign his office by tendering his resignation in the prescribed form to
 A:-Vice President
 B:-Secretary
 C:-Deputy Director of Panchayat
 D:-Chairman of the Finance Standing Committee
 Correct Answer:- Option-A
Question55:-Metropolitan Planning Committee that can be constituted in a metropolitan area under the Kerala Municipality Act shall consist of
 A:-15 members
 B:-10 members
 C:-20 members
 D:-5 members
 Correct Answer:- Option-C
Question56:-Steering committee of a Panchayat consist of
 A:-President, Vice President and Secretary
 B:-President, Vice president and standing committee members
 C:-President, Vice President and Chairmans of the standing committees
 D:-President, Vice President and chairman of the Finance Standing Committee
 Correct Answer:- Option-B
Question57:-The Secretary may delegate by order in writing of any of his functions to an officer of the Panchayat
 A:-without any permission of any authorities
 B:-with permission of the President
 C:-with permission of the Deputy Director of Panchayat
 D:-none of the above
 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, the 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 relates with
 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:-Surplus after the sum due to the Municipality on sale of movable or immovable shall be claimed by the owner of the property
 A:-Within 5 years from the date of sale
 B:-Within 4 years from the date of sale
 C:-Within 3 years from the date of sale
 D:-None of the above
 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:-Under the provision of the Kerala municipality act who is empowered to dissolve Municipality
 A:-Government
 B:-The Ombudsman
 C:-The High court
 D:-The Tribunal for local self govt
 Correct Answer:- Option-A
Question65:-Which of the following amendments gives constitutional powers to municipalities
 A:-74th Amendment
 B:-73rd Amendment
 C:-Both of above
 D:-None
 Correct Answer:- Option-A
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-A
Question67:-Serious irregularities and misappropriation detected in audit shall be reported at once to
 A:-The Secretary and Executive authority
 B:-The Secretary and the Director of Local Fund Audit
 C:-The Executive authority and Director of Local Fund Audit
 D:-The Secretary
 Correct Answer:- Option-D
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:-Ward Sabba shall be convened at least
 A:-Once in a month
 B:-Once in two months
 C:-Once in three months
 D:-Thrice in a month
 Correct Answer:- Option-C
Question70:-Maximum Profession Tax that can be levied by a Grama Panchayath in a half year is
 A:-1000 rupees
 B:-750 rupees
 C:-1250 rupees
 D:-As decided by the Panchayath
 Correct Answer:- Option-C
Question71:-Audit of which Devaswam Boards are governed by the directions of the Hon. High Court of Kerala
 A:-Travancore and Cochin
 B:-Guruvayoor and Koodalmanikyam
 C:-Malabar and Guruvayoor
 D:-Cochin and Guruvayoor
 Correct Answer:- Option-A
Question72:-The Maramath wing of Travankoor Devaswam Board is headed by
 A:-Superintendenting Engineer
 B:-Executive Engineer
 C:-Deputy Chief Engineer
 D:-Chief Engineer
 Correct Answer:- Option-D
Question73:-Livestock is an important source of income in
 A:-Malabar Devaswam
 B:-Cochin Devaswam
 C:-Guruvayoor Devaswam
 D:-Koodalmanikyam Devaswam
 Correct Answer:- Option-C
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-D
Question75:-A municipality may not levy surcharge on
 A:-Profession Tax
 B:-Property Tax
 C:-Show Tax
 D:-None of the above
 Correct Answer:- Option-A
Question76:-The Treasurer of Charitable Endowments is
 A:-Account General
 B:-Finance Department
 C:-Finance Secretary
 D:-Director of KSAD
 Correct Answer:- Option-D
Question77:-An officer who underwent organ transplantation surgery is entitled to special casual leave for
 A:-six months including public holidays
 B:-six months excluding public holidays
 C:-90 days excluding public holidays
 D:-120 days including public holidays
 Correct Answer:- Option-D
Question78:-In respect of Annual Finance Statement which has no defects, the auditor issues, the audit certificate which is called
 A:-Qualified certificate
 B:-Unqualified certificate
 C:-Adverse opinion
 D:-Disclaimer certificate
 Correct Answer:- Option-B
Question79:-Consolidated Report of accounts audited by Kerala State Audit Department shall be sent to Government not later than
 A:-30th April every year
 B:-July 31st every year
 C:-August 31st every year
 D:-30th September every year
 Correct Answer:- Option-D
Question80:-The annual income limit for social security pension is
 A:-50000
 B:-75000
 C:-100000
 D:-200000
 Correct Answer:- Option-C
Question81:-The Chairman of the Ward Committee of a Municipality
 A:-Councilor of the concerned ward
 B:-Secretary
 C:-Municipal Chairperson
 D:-Deputy Chairperson
 Correct Answer:- Option-A
Question82:-Which among the following is included in the Annual Financial Statement
 A:-Balance sheet
 B:-Cash flow statement
 C:-Receipt and payment statement
 D:-All the above
 Correct Answer:- Option-D
Question83:-A panchayath has accorded sanction to female member to avail leave for maternity purpose. She is eligible for honorarium upto
 A:-3 months
 B:-6 months
 C:-not eligible
 D:-1 month
 Correct Answer:- Option-B
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 in to force on
 A:-28/03/2018
 B:-25/03/2018
 C:-14/03/2018
 D:-None
 Correct Answer:- Option-B
Question86:-Which committee coordinate and monitor the function of the standing committees?
 A:-A standing committee for finance
 B:-standing committee for development
 C:-functional committee
 D:-Steering committee
 Correct Answer:- Option-D
Question87:-A person shall not be qualified or Choosen to fill a seat in a Panchayat at any level unless
 A:-he has completed his 18th year of age on the date of filing of nomination
 B:-he has completed his 25th year of age on the date of filing of nomination
 C:-he has completed his 21st year of age on the date of filing of nomination
 D:-none of the above
 Correct Answer:- Option-C
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:-As per Section 517 of the Kerala Municipalities Act, fine for delay in furnishing information is
 A:-Rupees 50 per day
 B:-Rupees 25 per day
 C:-Rupees 30 per day
 D:-Rupees 60 per day
 Correct Answer:- Option-A
Question94:-KPR ACT as per section –––––––––– a tax or other sum due to a panchayath under the Act or rules, bye laws which is not collected within 3 years of the last due payment, the amount becomes
barred by limitation of time.
 A:-section 244
 B:-section 243
 C:-section 418
 D:-None of the above
 Correct Answer:- Option-B
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 General Education of the State for the time being
 D:-None of the above
 Correct Answer:- Option-C
Question96:-Pro-Vice Chancellor of Mahatma Gandhi University shall hold office for a period of
 A:-Five years from the date of assuming office
 B:-Four years from the date of assuming charge
 C:-Co-terminus with that of the Vice Chancellor
 D:-Upto the date of attainment of 60 years
 Correct Answer:- Option-C
Question97:-The Board under the Malabar Devaswom Act consists of –––––––––– members .
 A:-Seven
 B:-Eight
 C:-Nine
 D:-Ten
 Correct Answer:- Option-C
Question98:-The Guruvayoor Devaswom Act came into existence in the Year
 A:-1977
 B:-1978
 C:-1980
 D:-1981
 Correct Answer:- Option-B
Question99:-Who is the Chief Executive of the Travancore Devaswom Board?
 A:-The Secretary
 B:-The Chairman
 C:-The Devaswom Commissioner
 D:-None of the above
 Correct Answer:- Option-C
Question100:-Area Committees are part of the administrative set up of
 A:-The Malabar Devaswom Board
 B:-The Travancore Devaswom Board
 C:-The Cochin Devaswom Board
 D:-The Guruvayoor Devaswom Board
 Correct Answer:- Option-A