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A:-Chairperson
B:-Ward Sabha
C:-The Secretary
D:-None of the above
Correct Answer:- Option-C
Question40:-Suits by or against Calicut University is instituted by or against
A:-The Vice Chancellor
B:-The Syndicate
C:-The Pro Vice Chancellor
D:-The Registrar
Correct Answer:- Option-D
Question41:-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
Question42:-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
Question43:-The Kerala Local Fund Audit Act, 1994 came in to force on
A:-30.05.1994
B:-23.04.1994
C:-15.01.1996
D:-09.02.1996
Correct Answer:- Option-C
Question44:-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
Question45:-Which of these following Universities do not have an office called Pro - Vice Chancellor?
A:-Fishories University
B:-Kerala University
C:-Health University
D:-Veterinary University
Correct Answer:- Option-D
Question46:-Kerala Local Fund Audit Rules 1996 came in to force on
A:-06.01.1996
B:-09.02.1996
C:-04.07.1996
D:-03.09.1996
Correct Answer:- Option-B
Question47:-Audit report of Guruvayoor Devaswam is submitted to
A:-Govt. Secretary Devaswam
B:-The Commissioner of Devaswam
C:-Devaswam Board Chairman
D:-Devaswam Administrator
Correct Answer:- Option-B
Question48:-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
Question49:-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
Question50:-Livestock is an important sources of income in
A:-Malabar Devaswam
B:-Cochin Devaswam
C:-Guruvayoor Devaswam
D:-Koodalmanikyam Devaswam
Correct Answer:- Option-C
Question51:-The "aggregate income" under Profession Tax shall no include
A:-House Rent Allowance
B:-Bonus
C:-Surrender leave salary
D:-None of the above
Correct Answer:- Option-A
Question52:-Rate of Audit fee at present under Rule 24(1) of the Kerala Local Fund Audit Rules, l996 is
A:-1.00%
B:-0.50%
C:-0.75%
D:-None of the above
Correct Answer:- Option-A
Question53:-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
Question54:-Maximum amount of fine that can be levied on non production of annual accounts within the statutory time limit under Kerala Local Fund Audit Act, 1994 is
A:-1000
B:-5000
C:-3000
D:-10000
Correct Answer:- Option-D
Question55:-The Travancore Devaswam Board came into existance in the year
A:-1950
B:-1956
C:-1947
D:-1951
Correct Answer:- Option-A
Question56:-Every Municipality shall provide in its annual budget for constituting poverty aliviation 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
Question57:-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
Question58:-No amount shall be expended from the Municipal Fund for the ensuing year unless the council passes the budget before
A:-1st April
B:-31st March
C:-1st week of March
A:-WAKAF Board
B:-Kerala State Nirmithi Kendra
C:-Kerala Water Authority
D:-Kerala Sangeetha Nadaka Akadamy
Correct Answer:- Option-C
Question79:-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
Question80:-Notice of commencement of audit under section 11 of The Kerala Local Fund Audit Act shall be given
A:-At least one week in advance
B:-At least 10 days in advance
C:-At least two weeks in advance
D:-At least 30 days in advance
Correct Answer:- Option-C
Question81:-As per Kerala Municipality (Manner of inspection and Audit systems) Rules, 1997, making expenditure not following the procedure in the manner authorised or there is circumstances in the
ordinary course to think that expenditure would not produce the intended result shall be considered as
A:-loss
B:-wasteful expenditure
C:-misappropriation
D:-misuse
Correct Answer:- Option-B
Question82:-The Citizen chart published by a Gramapanchayat 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
Question83:-The development fund for plan schemes to LSG institutions is categorized as
A:-General purpose fund
B:-A Fund
C:-B Fund
D:-C Fund
Correct Answer:- Option-B
Question84:-The consolidated report send by the Director KASD shall be placed before
A:-Secretary LSG Dept.
B:-Secretary Finance Dept.
C:-The council of ministers
D:-The Legislative Assembly
Correct Answer:- Option-D
Question85:-The Temples in Malabar area are governed by HR&CE Act
A:-1956
B:-1951
C:-1926
D:-1972
Correct Answer:- Option-A
Question86:-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
Question87:-The monthly ceiling of contingent expenditure that can be incurred by a Corporation Mayor is
A:-50000
B:-30000
C:-25000
D:-100000
Correct Answer:- Option-B
Question88:-Orphanages and Charitable Institutions shall remit towards Audit Fee
A:-@ 1% of their annual income
B:-@ 0.5% of their annual income
C:-@ 2% of their annual income
D:-No Audit Fee
Correct Answer:- Option-D
Question89:-Standards of ‘financial propriety” is discussed in ________ of the Kerala Financial Code
A:-Art. 40(B)
B:-Art. 38(A)
C:-Art. 40(A)
D:-Art. 44
Correct Answer:- Option-A
Question90:-Which section of the KLFA Act makes the auditor liable to complete the audit accounts presented to Audit within 6 months, failing which he shall be liable to be proceeded under the
KCS(CCA) rules 1960?
A:-Section 10
B:-Section 9
C:-Section 14
D:-Section 15
Correct Answer:- Option-A
Question91:-If no rectification reports are received from the executive authority within two months of receipt of Audit Report, the auditor shall issue a
A:-Further remarks
B:-Further report
C:-A show cause notice
D:-Report the matter to the administrative dept
Correct Answer:- Option-B
Question92:-Who is the ex-officio member of all standing committees in a Gramapanchayat?
A:-President
B:-Secretary
C:-Asst. Secretary
D:-Vice President
Correct Answer:- Option-A
Question93:-Who is the statutory auditor of a municipal council?
A:-C & AG
B:-Performance audit wing
C:-Chartered accountant
D:-Director of Kerala State Audit
Correct Answer:- Option-D
Question94:-Who will precide over the meeting of the panchayat level Awareness Committee?
A:-Chairman Welfare standing committee
B:-Secretary
C:-Vice President
D:-President
Correct Answer:- Option-D
Question95:-The items of expenditure that can be made from Panchayath Fund are section ——————— of the KPR Act
A:-243
B:-213
C:-223
D:-201
Correct Answer:- Option-B
Question96:-The priority fixed in a beneficiary list approved by the Gramasabha can be
A:-altered by the Panchayat President
B:-altered by the Panchayat committee
C:-cannot be altered
D:-altered by the govt.
Correct Answer:- Option-C
Question97:-Which section of the KLFA Act empowers the govt. to make rules for carrying into effect the Provisions of the Act?
A:-Section 25
B:-Section 26
C:-Section 27
D:-Section 28
Correct Answer:- Option-D
Question98:-The Sum charged/surcharged by the auditor shall be paid by the person (on whom the charge/surcharge certificate has been served) to the executive authority within
A:-one month
B:-two months
C:-four months
D:-two years
Correct Answer:- Option-A
Question99:-Charge certificate is issued for irregularity of
A:-Expenditure incurred
B:-Loss on receipt side
C:-Misappropriation of funds
D:-Non Compliance of Standards of Financial propriety
Correct Answer:- Option-B
Question100:-Powers and duties of Director of Local Fund Audit are elaborated in
A:-section 19
B:-section 21
C:-section 16
D:-section 17
Correct Answer:- Option-D