Local Fund Audit Department Test (Lower) – Various Acts and Rules (Paper I)01


Paper: Various Acts and Rules (Paper I)
Date of Examination 31-10-2019

Question1:-Which committee coordinate and monitor the function of the standing committes?
        A:-Standing committee for finance
        B:-Standing committee for development
        C:-Functional committee
        D:-Steering Committee
        Correct Answer:- Option-D
Question2:-Grama sabha shall meet atleast once ________ months.
Question3:-The Quorum of the Grama sabha shall be
        A:-10% of the number of votes
        B:-20% of the number of votes
        C:-15% of the number of votes
        D:-25% of the number of votes
        Correct Answer:- Option-A
Question4:-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
Question5:-The chairman of District Level Audit monitoring committee is
        A:-Senior Deputy Director of KSAD
        B:-District Collector
        C:-Deputy Director of Panchayath
        D:-None
        Correct Answer:- Option-B
Question6:-Which of the following amendments gives constitutional powers to panchayats?
        A:-74th amendment
        B:-73rd amendment
        C:-Both of above
        D:-None
        Correct Answer:- Option-B
Question7:-The functions of Secretary are detailed in section ________ of the Kerala Municipality Act.
        A:-49
        B:-48
        C:-59
        D:-51
        Correct Answer:- Option-A
Question8:-The secretary by notice shall require every head of office or employer during the month of ______ and ________ in every half year to
asses all employees in his institution for Profession tax.
        A:-September and March
        B:-August and February
        C:-May and November
        D:-None
        Correct Answer:- Option-C
Question9:-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 with in
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
        Correct Answer:- Option-B
Question10:-What is the honorarium payable to the president of District panchayath?
        A:-17500
        B:-13500
        C:-15800
        D:-None
        Correct Answer:- Option-C
Question11:-The term 'sankhya' is related with
        A:-asset
        B:-planning
        C:-taxes
        D:-financial statement
        Correct Answer:- Option-D
Question12:-The year in which year kerala panchayathraj (accounts) rule came to in force is
        A:-1996
        B:-2001
        C:-2011
        D:-none
        Correct Answer:- Option-C
Question13:-Which of the following institution is transferred to Grama Panchayath?
        A:-Primary school
        B:-Primary health centre
        C:-Veterinary clinic
        D:-All above
        Correct Answer:- Option-D
Question14:-Floor area ratio relates to
        A:-Building tax
        B:-D & O license
        C:-Property tax
        D:-Profession tax
        Correct Answer:- Option-C
Question15:-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
Question16:-What shall be done in case an issued receipt for money is lost?
        A:-a fresh one shall be issued
        B:-a duplicate shall be issued
        C:-a copy shall be issued
        D:-a remittance certificate shall be issued
        Correct Answer:- Option-D
Question17:-Every member of The Malabar Devaswam Board shall be entitled to hold officer for a period of _________ years from the date of his
nomination/election
        A:-2
        B:-3
        C:-4
        D:-5
        Correct Answer:- Option-A
Question18:-In which category does maintenance fund fall under
        A:-category A
        B:-category B
        C:-category C
        D:-category D
        Correct Answer:- Option-C
Question19:-Which is the software used for issuing computer generated cash receipts?
        A:-soochika
        B:-sankhya
        C:-sevana
        D:-sanchaya
        Correct Answer:- Option-B
Question20:-Who is the statutory auditor of panchayath?
        A:-The Accountant General
        B:-The State performance officer
        C:-The Director, Kerala State Audit Department
        D:-None
        Correct Answer:- Option-C
Question21:-What is the accounting system followed in grama panchayath?
        A:-cash system
        B:-single entry system
        C:-double entry system
        D:-none
        Correct Answer:- Option-C
Question22:-Which is the register for entering the details of entries not involving cash or bank/treasury accounts?
        A:-general ledger
        B:-bank book
        C:-sub ledger
        D:-journal book
        Correct Answer:- Option-D
Question23:-Which is the software used for online registration of births and death?
        A:-Sulekha
        B:-Sankhya
        C:-Sevana
        D:-Sanchaya
        Correct Answer:- Option-C
Question24:-What is the time limit fixed for registration of Hindu marriages?
        A:-10 days from the date of marriage
        B:-15 days from the date of marriage
        C:-21 days from the date of marriage
        D:-45 days from the date of marriage
        Correct Answer:- Option-B
Question25:-What is the time limit prescribed for the submission of annual financial statement grama panchayaths to audit under the Kerala local
fund audit act 1994?
        A:-within 3 months from the close of a financial year
        B:-within 4 months from the close of a financial year
        C:-within 5 months from the close of a financial year
        D:-within 6 months from the close of a financial year
        Correct Answer:- Option-B
Question26:-What is the period of validity of a building permit from the date of issue?
        A:-4 months
        B:-1 year
        C:-3 years
        D:-None
        Correct Answer:- Option-C
Question27:-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
Question28:-The President of a panchayath has to tender his resignation of his office to the
        A:-Vice president
        B:-Returning officer
        C:-Secretary
        D:-State election commission
        Correct Answer:- Option-C
Question29:-The chief executive officer of The Malabar Devaswam Board is
        A:-Secretary
        B:-Chairman
        C:-Commissionar
        D:-Manager
        Correct Answer:- Option-C
Question30:-The Auditor may under Kerala Municipality Act, charge against any person responsible for the amount of
        A:-Any loss
        B:-Any misappropriation
        C:-Any illegal payments
        D:-None of the above
        Correct Answer:- Option-B
Question31:-As per Kerala Municipality (Manner of inspection and Audit systems) Rules, 1997, Auditor shall not return the Annual Financial
Statement of a Municipality after the expiry of
        A:-one week
        B:-30 days
        C:-15 days
        D:-none of the above
        Correct Answer:- Option-A
Question32:-Which standing committee is a Gramapanchayat deals with appeal on taxes?
        A:-Development
        B:-Welfare
        C:-Health
        D:-Finance
        Correct Answer:- Option-D
Question33:-Who is the authority to enter a contract on behalf of the president?
        A:-President
        B:-The Engineer
        C:-Secretary
        D:-The Vice President
        Correct Answer:- Option-C
Question34:-The meeting of a Panchayath shall be convened alteast
        A:-once in two months
        B:-once in a month
        C:-once in three months
        D:-once in twenty days
        Correct Answer:- Option-B
Question35:-What shall be secretary do for the withdrawal of money from the Panchayath fund?
        A:-obtain signature of vice president
        B:-goto the bank and issue a cheque
        C:-obtain the written order of the president
        D:-None of the above
        Correct Answer:- Option-C
Question36:-How many standing committes are there in a District Panchayath?
        A:-3
        B:-6
        C:-4
        D:-5
        Correct Answer:- Option-D
Question37:-While conducting detailed audit the auditor shall gives special attention to
        A:-annual budget
        B:-receipt and payments
        C:-collection of tax
        D:-all the above
        Correct Answer:- Option-D
Question38:-The audit report received by the panchayath shall be placed for the consideration of the panchayath in the __________ meeting of the
panchayath.
        A:-Ordinary
        B:-Urgent
        C:-Special
        D:-Budget
        Correct Answer:- Option-C
Question39:-An extraordinary audit of the accounts of the panchayaths for a specific period for the specific purpose is called
        A:-Special audit
        B:-Extraordinary audit
        C:-Ordinary audit
        D:-Specific audit
        Correct Answer:- Option-A
Question40:-Preparation of budget mentioned in section _________ of kerala panchayath Raj Act.
        A:-210
        B:-214
        C:-211
        D:-212
        Correct Answer:- Option-B
Question41:-Performance audit shall be conducted once in
        A:-9 months
        B:-6 months
        C:-3 months
        D:-2 months
        Correct Answer:- Option-C
Question42:-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
Question43:-Who is the Chairman of procurement committee of the local govt.?
        A:-President
        B:-Secretary of the local government
        C:-Vice president
        D:-None
        Correct Answer:- Option-A
Question44:-The chairperson of municipal corporation
        A:-Mayor
        B:-President
        C:-Commissioner
        D:-Secretary
        Correct Answer:- Option-A
Question45:-Kerala municipalities act came into force from
        A:-30.01.1994
        B:-31.08.1994
        C:-30.09.1994
        D:-30.05.1994
        Correct Answer:- Option-D
Question46:-Number of Councillors in a municipal corporation having population exceeding 4 lakhs
        A:-100
        B:-20
        C:-50
        D:-30
        Correct Answer:- Option-A
Question47:-The term of Municipal council is 5 years from
        A:-The date of counting votes
        B:-date of declaration of election
        C:-date of its first meeting
        D:-date of election
        Correct Answer:- Option-C
Question48:-Number of standing committee in municipal council is
        A:-5
        B:-7
        C:-3
        D:-6
        Correct Answer:- Option-D
Question49:-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
Question50:-Which of the standing committee's duty is to prepare the budget for the coming year in a municipal council?
        A:-Standing committee on development
        B:-Welfare standing committee
        C:-Finance standing committee
        D:-None of the above
        Correct Answer:- Option-C
Question51:-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
Question52:-The chairman of the ward committee of a municipality is
        A:-Councillor of the concerned ward
        B:-Secretary
        C:-Municipal Chairperson
        D:-Deputy Chairperson
        Correct Answer:- Option-A
Question53:-An election of the Chairperson and Deputy Chairperson of a municipality shall be by means of
        A:-open ballot
        B:-raising of hands
        C:-secret ballot
        D:-none of the above
        Correct Answer:- Option-C
Question54:-What is the quorum for the council meeting of municipality?
        A:-All members of the council
        B:-Half of the sanctioned strength of the members of the council
        C:-One third of the sanctioned strength of the members of the council
        D:-One fourth of the sanctioned strength of the members of the council
        Correct Answer:- Option-C
Question55:-The quorum of a ward sabha is
        A:-all the members of the ward sabha
        B:-10 percent of its total members
        C:-20 percent of its total members
        D:-30 percent of its total members
        Correct Answer:- Option-B
Question56:-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
Question57:-One of the following subject does not fall within the jurisdiction of the standing committee for welfare in a Municipal council
        A:-Poverty alleviation
        B:-Social welfare
        C:-Matters relating to women and children
        D:-Soil conservation
        Correct Answer:- Option-D
Question58:-A municipality shall not make any expenditure from the municipal fund unless the council has passed the budget before
        A:-31st of January
        B:-31st December
        C:-30th September
        D:-1st April
        Correct Answer:- Option-D
Question59:-Emergency meeting of the council shall be convened by the
        A:-Chairperson
        B:-Deputy Chairperson
        C:-District collector
        D:-Secretary
        Correct Answer:- Option-A
Question60:-Who is the chairperson of Steering committee of a Municipality?
        A:-Finance standing committee chairperson
        B:-Secretary
        C:-Chairperson
        D:-Any of the chairperson of the standing committees
        Correct Answer:- Option-C
Question61:-The Thiruvabharanam Commissioner office is situated at
        A:-Erumeri
        B:-Pamba
        C:-Nilakkal
        D:-Aranmula
        Correct Answer:- Option-D
Question62:-Who shall take chair of the council in the absence of the Chairperson?
        A:-Secretary
        B:-Regional Joint Director of Urban Affairs
        C:-Deputy Chairperson
        D:-None of the above
        Correct Answer:- Option-C
Question63:-Who shall prepare the draft minutes of the Council meeting?
        A:-The Chairperson
        B:-The Deputy Chairperson
        C:-The Secretary
        D:-The council Clerk
        Correct Answer:- Option-C
Question64:-Who is the executive officer of the Municipality?
        A:-The Chairperson
        B:-The Municipal Engineer
        C:-The Secretary
        D:-The Deputy Chairperson
        Correct Answer:- Option-C
Question65:-Who is the appointing authority in respect of the contingent posts in the Municipality?
        A:-Secretary
        B:-Chairperson
        C:-Government
        D:-Council
        Correct Answer:- Option-D
Question66:-The Treasurer of Charitable Endowments is
        A:-Account General
        B:-Finance Department
        C:-Finance Secretary
        D:-Director of KSAD
        Correct Answer:- Option-D
Question67:-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
Question68:-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
Question69:-The year in which the Kerala Local Fund Rules came into force is
        A:-1995
        B:-1996
        C:-1994
        D:-1997
        Correct Answer:- Option-B
Question70:-The maximum penalty that can be imposed on an executive authority for not submitting annual accounts within time is
        A:-1000
        B:-3000
        C:-5000
        D:-None of the above
        Correct Answer:- Option-B
Question71:-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
Question72:-The notice of audit shall be issued in
        A:-Form I
        B:-Form II
        C:-Form III
        D:-Form IV
        Correct Answer:- Option-A
Question73:-The maximum period for completion of audit when an auditee institution submits its annual accounts is
        A:-3 months
        B:-4 months
        C:-6 months
        D:-None
        Correct Answer:- Option-C
Question74:-Who is the Chancellor of CUSAT?
        A:-Chief Justice of Kerala
        B:-Chief Minister of Kerala
        C:-Governor of Kerala
        D:-Minister for Education Kerala
        Correct Answer:- Option-C
Question75:-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
Question76:-The Finance Officer of which of the following universities is known as "Comptroller"
        A:-Kannur University
        B:-Kerala University
        C:-Fisheries University
        D:-Kerala Agricultural University
        Correct Answer:- Option-D
Question77:-"Keezedam" Temple are related to
        A:-Malabar Devaswam board
        B:-Guruvayoor Devaswam board
        C:-Cochin Devaswam board
        D:-Travankoor Devaswam Board
        Correct Answer:- Option-B
Question78:-Who is the Pro-Chancellor of Calicut University?
        A:-Chief Justice of Kerala
        B:-Governor of Kerala
        C:-Minister for Education Kerala
        D:-Chief Minister of Kerala
        Correct Answer:- Option-C
Question79:-The Zamorin Raja has a perpetual succession in the managing committee of
        A:-Cochin Devaswam board
        B:-Guruvayoor Devaswam board
        C:-Malabar Devaswam board
        D:-Travankoor Devaswam Board
        Correct Answer:- Option-B
Question80:-Who is the Pro-Chancellor of Health University?
        A:-Governer of Kerala
        B:-Minister for Education Kerala
        C:-Chief Minister of Kerala
        D:-None of the above
        Correct Answer:- Option-D
Question81:-Distribution of functions of the Municipality is enumerated in
        A:-First Schedule
        B:-Second Schedule
        C:-Third Schedule
        D:-Fourth Schedule
        Correct Answer:- Option-A
Question82:-The territorial limits of affiliation of institutions of Kannur University
        A:-Whole of Kerala
        B:-Whole of erstwhile Malabar region
        C:-Kannur and Kasargode district
        D:-None of the above
        Correct Answer:- Option-D
Question83:-"Punnathoor Kotta" elephant sanctuary is owned by
        A:-Guruvayoor Devaswam board
        B:-Malabar Devaswam board
        C:-Travankoor Devaswam Board
        D:-Cochin Devaswam board
        Correct Answer:- Option-A
Question84:-The territorial limit of jurisdiction of Malayalam University is
        A:-Whole of Kerala
        B:-Whole of India
        C:-Jurisdiction as in Kerala University
        D:-None of the above
        Correct Answer:- Option-B
Question85:-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
Question86:-Who is the Chancellor of NUALS, Kerala (National University of Advanced Legal Studies)?
        A:-Governer of Kerala
        B:-Chief Justice of Kerala
        C:-Minister for Law affairs Kerala
        D:-Chief Justice of India
        Correct Answer:- Option-B
Question87:-In which year Malabar Devaswom Board was formed by amending the HR & CE Act?
        A:-2002
        B:-2008
        C:-2010
        D:-2012
        Correct Answer:- Option-B
Question88:-Which of the following Universities does not have a senate?
        A:-Health University
        B:-Sanskrit University
        C:-CUSAT
        D:-MG University
        Correct Answer:- Option-B
Question89:-The Temples in Malabar areas are divided into _________ grades according to income slabs.
        A:-5
        B:-6
        C:-3
        D:-4
        Correct Answer:- Option-A
Question90:-Who among the follow is not an exofficio member of the senate of KUFOS?
        A:-The Chancellor
        B:-Vice Chancellor
        C:-The Registrar
        D:-The Finance officer
        Correct Answer:- Option-D
Question91:-Sec 100(2)(Q),(r) and (s) with reference to Malabar Devaswam temples is regarding rules for
        A:-Maramath
        B:-Establishment
        C:-Festivals
        D:-None of these
        Correct Answer:- Option-A
Question92:-How many group Devaswams are there in Cochin Devaswam board?
        A:-53
        B:-49
        C:-63
        D:-65
        Correct Answer:- Option-C
Question93:-As per Kerala Municipality (Manner of inspection and Audit Systems) Rules, 1997, Auditor shall not return the Annual Financial
Statement of a Municipality after the expiry of
        A:-One week
        B:-30 days
        C:-15 days
        D:-None of the above
        Correct Answer:- Option-C
Question94:-Which of the following is not an authority within the meaning of MG University Act?
        A:-Syndicate
        B:-Vice Chancellor
        C:-The Faculties
        D:-The Academic Council
        Correct Answer:- Option-B
Question95:-The President's distress relief fund is formed by
        A:-Transferring amount from panchayat fund
        B:-Contribution from public
        C:-Transferring amount from state govt. grant
        D:-None of the above
        Correct Answer:- Option-B
Question96:-Which is the supreme authority of the Veterinary University?
        A:-Senate
        B:-Syndicate
        C:-Management Council
        D:-Chancellor
        Correct Answer:- Option-C
Question97:-The ward committees shall be convened in a municipality where the population
        A:-Exceeds 50,000
        B:-Exceeds 1,00,000
        C:-is below 50,000
        D:-None of the above
        Correct Answer:- Option-B
Question98:-Where fundamental disagreement is found in the Annual Financial Statement submitted by a local body, the auditor shall issue
        A:-Unqualified certificate
        B:-Disclaimer certificate
        C:-Adverse opinion
        D:-No certificate at all
        Correct Answer:- Option-C
Question99:-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
Question100:-As per Kerala Municipality (Execution of Public works and purchase of materials) Rules, along with the tender there shall be
submitted Earnest Money Deposit specified in the tender notice which may be?
        A:-in cash
        B:-in the form of national savings certificate
        C:-in the form of any bond specified by Government
        D:-All the above
        Correct Answer:- Option-D