1.

The Kerala Account Code Volume II contains directions

a) To keep the accounts on transactions made by the treasury
b) To inform the government on the transaction made by the treasury
c) To inform the accounts to finance department
d) To keep the accounts to be kept at treasuries and render accounts returns to AG

Answer: D

2. Receipts and payments on personal deposit accounts should be recorded in personal ledgers in
a) Form T A 15
b) Form T A 16
c) Form T A 17
d) Form T A 18

Answer: A

3. Absentee statement is in form

a) T R 27
b) T R 25
c) T R 52
d) T R 72

Answer: C

4. The head of an office may authorize a gazette government servant serving under him to sign bills
a) Rule 188 KTC Vol. 1
b) Rule 187 KTC Vol. 1
c) Article 14 KAC Vol. 2
d) Rule 163 (g) KTC Vol. 1

Answer: D

5. Anticipatory pension order is issued by

a) Accountant General
b) Head of Department
c) Director of Treasuries
d) Finance Department

Answer: A

6. After the death of a pensioner, the disbursing officer shall sanction pay arrears if applied within
a) 1 year
b) 2 years
c) 3 years
d) 6 years

Answer: A

7. The daily accounts of receipts and payments at a sub treasury must be included in the accounts
of the
 a) Sub treasury
b) Bank treasury
c) Non-bank treasury
d) District treasury

Answer: D

8. ------ is a control of expenditure exercised by various agencies against the funds assigned by
legislature.
a) Legislative control
b) Budget control
c) Appropriation control
d) Chief control

Answer: D

9. A government servant who retires on pension is required to produce before the treasury officer
for drawal of pension for the first time
a) Birth certificate
b) R T C
c) Charge certificate
d) Last pay certificate

Answer: D

10. Treasury cheques are printed at ----

a) Government press
b) Any private press
c) Directorate of Treasuries
d) Treasury itself

Answer: A

11. Repayment of EMD shall be made on

a) Original challan
b) Duplicate challan
c) Attested copy of challan
d) Triplicate copy of challan

Answer: A

12. ----- shall record a certificate of count in the first page of cash book before bringing in to use
a) Senior superintendent
b) Head of Office
c) Head of Department
d) Treasury Officer

Answer: B
 13. The salary of police guards placed at the disposal of private parties
a) Should be given by the private party after one month of duty
b) Should be recovered from private party in advance
c) Should be given from state fund and reimbursed from private party
d) Should be met by the Home department

Answer: B

14. Civil courts and criminal courts may remit their gross deposit receipts and make payments by
cheque in a treasury
a) With full details regarding receipts
b) Without details of receipts
c) With a statement of disposal of cases
d) With a copy of court verdicts

Answer: B

15. Dues outstanding against a retired officer can be adjusted

a) Against the DCRG due
b) Against the last salary due
c) Against the commutation of pension due
d) Against the terminal surrender leave salary due

Answer: A

16. The bill with an arithmetical error is submitted in a treasury. The treasury officer may
a) Correct the error and make payments of the bill
b) Return the bill for correction
c) He may correct the bill and intimate the drawing officer
d) None of the above

Answer: C

17. A currency chest book should be retained for ----- complete financial years after it ceases to be
in use.
a) 3
b) 5
c) 2
d) 10

Answer: A

18. The Divisional Forest Officer in forest department should verify the monthly closing cash balance
and report the result of verification to
a) Chief Conservator of Forests
b) Accountant General
c) Director of Treasuries
d) Finance Department
Answer: B

19. The period of preservation of Register of power of attorney, succession certificates, etc., is
a) 3 years
b) 5 years
c) 25 years
d) Should not be destroyed

Answer: D

20. Specimen signature obtained from the depositors will be kept under the safe custody of
a) Director of Treasuries
b) Treasury officer
c) District Collector
d) Head of Office

Answer: B

21. No individual is allowed to be recognized as agent and receive a government servant’s pay and
allowances unless he holds
a) Approval from AG
b) Approval from District Collector
c) A registered office
d) A valid power of attorney

Answer: D

22. Which register is used for recording all sealed cash chests and sealed packets?
a) Safe custody register
b) Cash register
c) Treasury officer’s register
d) Register of miscellaneous stuff

Answer: A

23. The personal deposit cheques have the validity of

a) 6 months
b) 3 months
c) One month
d) 1 year

Answer: B

1. Who is responsible for handling of money at the treasury?

a) Chief accountant
 b) Chief treasurer
c) Chief cashier
d) Chief manager

Answer: B

2. Gazette officers are authorized to draw salary provisionally without pay slip for a period of
a) 3 months
b) 1 month
c) 2 months
d) 4 months

Answer: A

3. Travelling allowance of gazette officer shall be drawn in bill form -----

a) TR 49
b) TR 51
c) TR 47
d) TR 46

Answer: C (Now 59 © )

4. The treasury officer shall verify cash balance including Anamath balance in each district
treasury and a certificate of verification should be sent to
a) Central government only
b) RBI only
c) AG only
d) AG and Finance

Answer: D

5. The treasury officer shall examine periodically

a) Cash
b) Stamps
c) Opium
d) All of the above

Answer: D

6. If the death of a pensioner takes place, the payment of family pension commences from
a) Next day of death
b) First day of next month
c) Last day of next month
d) First day of the month of death

Answer: B

7. Deposit refund voucher form No. is

a) 67
b) 66
 c) 64
d) 63

Answer: A

8. Rule 187 describes

a) Permanent advance
b) Marriage advance
c) House building advance
d) Motor conveyance advance

Answer: A

9. Normally in a treasury all bills passed for payment on any day shall be paid
a) Same day
b) First and second day
c) First, second and third day
d) Any of the day in the week

Answer: A

10. Treasury bill book columns ------- are filled by treasury.

a) 7 to 11
b) 8 to 11
c) 9 to 11
d) 10 to 11

Answer: A

11. Interest sheet contains

a) Total interest accrued in FD account
b) Total interest accrued in SB account
c) The details of interest accrued in each SB account
d) None of the above

Answer: C

12. When any deficiency found in cash balance, it shall be

a) Made good from personal account of treasury officer
b) Made good from person responsible for it
c) Be adjusted from permanent advance
d) None of the above

Answer: B

13. The contents of the currency chest are the property of

a) RBI
b) Central government
c) KSFE
d) Finance department
Answer: A

14. Un-operated SB accounts means, accounts in respect of which no transaction has taken
place for ---- completed financial year(s) and more.
a) 1
b) 3
c) 5
d) 10

Answer: C

15. A person who issues cheque is known as

a) Payee
b) Drawee
c) Drawer
d) Collector

Answer: C

16. The administrative control of treasury before August 1963 was on

a) Finance department
b) Revenue department
c) Audit department
d) None of the above

Answer: B

17. ---- is a pension in consideration of distinguished or meritorious service.

a) Service pension
b) Political pension
c) Meritorious pension
d) Statutory pension

Answer: B

18. LPC of a gazetted officer is issued by

a) Disbursing officer
b) AG
c) Treasury officer
d) Any of the above

Answer: A

19. The challan shall be prepared in triplicate to support remittance to the treasury on account
of over payment and a copy of it forwarded to
a) Finance department
b) Treasury director
c) AG
d) Director of local fund audit
Answer: C

20. A fresh treasury bill book shall be brought into use at the beginning of
a) Financial year
b) Calendar year
c) When the new officer takes charge
d) None of the above

Answer: A

21. When the TR 5 receipt is issued, which part is kept in the office?
a) Duplicate
b) Original
c) Original and duplicate
d) None of the above

Answer: B (Receipt Book in Form TR 5 will be printed with interleaved perforated copies to be taken by
carbon process. Copying pencils and double faced carbon papers should be used for this purpose. The
original should be retained as office copy and the duplicate issued to the party)

22. For the purpose of Rule 91, which is not distinguished from cheque?
a) FD receipt
b) SB pass book
c) Demand draft
d) Money order

Answer: C

23. A bill becomes ------ when it is only receipted, stamped and paid
a) Cheque
b) Voucher
c) Receipt
d) Counterfoil

Answer: B

24. Travelling allowance bill of gazette officers are prepared in form number ---
a) TR 62
b) TR 58
c) TR 56
d) TR 47

Answer: D

25. Bank treasury means

a) Bank cash business are done by bank
b) Treasury cash business are done by bank
c) Treasury cash business are done by RBI
d) Treasury cash business are done by KSFE
Answer: B

26. Officers who are promoted to gazette post from non gazette post can draw pay without pay
slip for 3 months at the rate of
a) Pay after 28A fixation
b) Pay after rule 30 fixation
c) Pay last drawn or minimum of higher post whichever is higher
d) None of the above

Answer: C

27. Minimum period of treasury fixed deposit

a) 120 days
b) 180 days
c) 150 days
d) 30 days

Answer: B

28. The period of preservation of day book of receipts and payments is

a) 30 years
b) 20 years
c) 10 years
d) 5 years

Answer: B

29. The security post in a treasury is

a) Treasury officer
b) Auditor
c) Clerk
d) Treasurer’s gollahs

Answer: D

30. Who is the authority to issue pension payment order?

a) Department head
b) AG
c) District treasury Officer
d) Finance secretary

Answer: B

31. Which is the mode at signature in payment order?

a) Signed by clerk
b) Signed by head of office
c) Signed by head clerk
d) Signed by auditor

Answer: B
 32. Mint remittance is the
a) Excess cash remittance to public account
b) Excess cash remittance to RBI
c) Remittance of un-current coin withdrawn from circulation
d) Excess remittance of gold to bank

Answer: C

33. Article 39 of KAC Volume II describes

a) Register of adjustments between central and state government
b) Register of adjustment with other countries
c) Register of adjustments by transfer
d) Register of adjustments with other state governments

Answer: C

34. Treasury register of personal deposit is

a) Form TA 15
b) Form TA 10
c) Form TA 13
d) Form TA 3

Answer: A

35. The collector may require fund by an order to treasury officer in urgent situations, one of
the urgent situations shown in the examples of the rule is
a) Flood
b) Election
c) Visit of central ministers
d) Visit of the President of India

Answer: A

36. The treasury director shall arrange inspection of sub treasury at least once in
a) 1 year
b) 2 years
c) 3 years
d) 5 years

Answer: B

37. The treasury officer shall send to each forest divisional officer who deals with the treasuries
consolidated receipt in form TA 11of KAC for the total and credited under forest remittance
during previous month on ---- working day of the next month.
a) 2nd
b) 3rd
c) 1st
d) 7th
Answer: C

38. Duplicate keys pertaining to the district treasury and the sub treasuries shall be kept in the
strong room of
a) SBI
b) District Collector
c) District treasury
d) Any strong room of nationalized bank

Answer: C

39. The grant of jenmibhagam and karthichilavu are computed as per

a) Price index
b) Rate of paddy fixed
c) Comparing dearness allowance of government employee
d) Government decides each year

Answer: B

40. High value notes shall be stored in

a) Iron boxes
b) Aluminium boxes
c) Tin boxes
d) Police security boxes

Answer: C

41. When a sub treasury does not have any permanent chest, during land revenue collecting
seasons, excess amount received may be transferred immediately to government account
with the ------- by making deposit in the currency chest.
a) RBI
b) SBI
c) Any nationalized bank
d) Co-operative banks

Answer: A

42. From the following, which item of payment is included in the direct appropriation of
departmental receipt to departmental expenditure?
a) Payment of stipend to students
b) Wages to labourers
c) Payment of workers as per muster rolls
d) Discount to stamp vendors

Answer: D
1. Which of the following statement(s) is/are correct about the maintenance of cash book
and verification of cash book balance?
(i) When the Head of Office is absent on tour or otherwise, the officer (Gazetted or
Non-Gazetted) next below in rank and present shall discharge all duties of the
Head of Office with regard to maintenance of cash book.
(ii) The Head of Office on his return shall not verify the correctness of the entries
made during his absence.
(iii) The Head of Office shall record a certificate about his tour/absence
a) All of the above (i), (ii), (iii)
b) Only (i) and (ii)
c) Only (i) and (iii)
d) Only (i)
2. Form of chalan number book
a) TR 26
b) TR 8
c) TR 16
d) TR 19
3. Which of the following statement(s) is/are true in the case of dishonor of cheque?
(i) When a cheque presented by a party to a departmental officer is not honoured
on presentation, the cheque will be returned by the bank to the departmental
officer with request to reimburse the handling charge
(ii) The departmental officer shall draw and disburse the amount of handling
charges within one month by debiting the expenditure under office expense.
(iii) The amount so disbursed shall be realized from the party and remitted to
government account.
a) Only (i) and (iii)
b) Only (i) and (ii)
c) All of the above (i), (ii), (iii)
d) None of these
4. Which among the following is wrong?
a) Safe Custody Register is maintained in Form TR 26
b) Currency Chest Book is maintained in Form TR 37
c) Currency Chest Slip is maintained in Form TR 38
d) Departmental Cash Register is maintained in Form TR 40
5. The Administrator of Personal Deposit Account of the treasurer of charitable
endowment:
a) Director of Treasuries
b) Director of State Audit
c) Finance Secretary
d) None of the above
6. Which of the following statement(s) is/are correct about cheque lost?
(i) When a drawing officer receives a report that a cheque drawn by him has been
lost, he shall at once report the fact to the treasury officer to stop payment.
 (ii) The treasury officer shall take steps to stop payment after examining the list of
paid cheques and send a certificate to the drawing officer.
(iii) On receipt of the certificates from the treasury officer the drawing officer shall
cancel the original cheque by making entries in account and issue another
cheque.
a) Only (i) and (ii)
b) Only (i) and (iii)
c) All of the above (i), (ii), (iii)
d) None of these
7. Detailed instruction regarding Currency Chest and Currency Chest Slip are contained in
Appendix ----
a) 26
b) 19
c) 20
d) 7
8. Form TR 21 is maintained to record
a) The Treasury or Currency remittance arrived at a treasury when it is not open for
transaction
b) The postal money order for payment into treasury arrived at the treasury when it is
not open for transaction
c) The details of deposits received at the treasury after 4 pm
d) All of the above
9. The sub treasury officer or other government servant who verifies the monthly closing
cash balance of the sub treasury shall sign a certificate in the Form prescribed, viz.,
a) TR 39
b) TR 36
c) TR 31
d) TR 35
10. A government servant shall not place any private money in a Cash Chest used for
keeping money received in his official capacity. Quote the relevant Rule.
a) Rule 115 KTC Vol. I
b) Rule 106 KTC Vol. I
c) Rule 89 KTC Vol. I
d) Rule 93© KTC Vol. I
11. No copies of orders regarding promotions and similar changes or correspondence etc.,
regarding a claim shall be attached to any Bill or other document. Quote the Rule.
a) Rule 152 © KTC Vol. I
b) Rule 163 (e) KTC Vol. I
c) Rule 163 (m) KTC Vol. I
d) Rule 163 (q) KTC Vol. I
12. If the treasury officer finds it difficult to scrutinize each and every sub voucher, he may
at his discretion leave over the work to the assistant treasury officer and/or the section
head, a percentage check not less than ----- being effected by him.
a) 10%
 b) 25%
c) 20%
d) 5%
13. The bulk of treasury cash balance is generally known as
a) Double Lock Balance
b) Currency Chest Balance
c) Treasury Balance
d) Main Store
14. Annual Life Certificate shall be produced (by the pensioners exempted from personal
appearance) in the month of ----- every year.
a) November
b) December
c) January
d) March
15. If a pension payable in India remains undrawn for more than -----, the pension shall
cease to be payable.
a) One year
b) Two years
c) Three years
d) Six months
16. No sub vouchers to contingent payments should be destroyed until ------ years have
elapsed from the date of payment.
a) 5 years
b) 3 years
c) 2 years
d) 10 years
17. Orders from ----- may be sought for before passing doubtful claims for payment at the
treasuries.
a) Director of Treasuries
b) Departmental Controlling Officer
c) Accountant General
d) Finance Department
18. The Letter of Authority should be preserved in non banking treasuries for ----- years.
a) 20
b) 15
c) 10
d) 3
19. In case of renewal of PPO by the District Treasury Officer, the old PPO, if available shall
be retained by the pension disbursing officer for ------ year(s) and then destroyed.
a) One
b) Two
c) Five
d) Three
20. If DCRG remains undrawn for more than ------, the payment order shall be returned to
the Accountant General.
a) Two years
b) Twelve months
c) Three years
d) Three months
21. Which of the following is/are correct about the Employees Treasury Savings Bank
Account?
(i) ETSB account was introduced to credit the pay and allowances of employees
(ii) On retirement the ETSB account is to be closed with due proper application
(iii) Interest will be earned to the ETSB account even after the date of retirement
a) (i) and (ii)
b) (i) and (iii)
c) All of the above (i), (ii), (iii)
d) (ii) and (iii)
22. Specimen signature of DDO shall be forwarded to Treasury Officers only in Specimen
Signature Cards in Form No.
a) TR 96 A
b) TR 59 A
c) TR 87 A
d) TR 74 A
23. All claims of GPF shall be preferred in Bill Form -----
a) TR 42
b) TR 59©
c) TR 59 (A)
d) TR 59 (E)
24. Which of the following statement is correct about the issue of duplicate receipts in the
case of loss of original fixed deposit receipt by a holder?
a) There is no provision for issuing duplicate receipts
b) A duplicate receipt can be given to the holder by executing a bond in the
prescribed format.
c) Duplicate receipt can be issued with the sanction of Director of Treasuries
d) Duplicate receipt can be issued only after notifications in the official gazette.
25. Refund has to be made on account of spoilt or damaged stamps, the Tahsildar should
draw a bill and obtain the payee’s receipt in it. Quote the relevant Rule.
a) Rule 200 KTC Vol. I
b) Rule 210 KTC Vol. I
c) Rule 208 KTC Vol. I
d) Rule 245 KTC Vol. I
26. Life Certificate should be furnished in the Pension Bill vide Rule ----- by a pensioner who
claims pension through a messenger.
a) Rule 280 of KTC Vol. I
b) Rule 167 of KTC Vol. I
c) Rule 286 of KTC Vol. I
 d) Rule 276 of KTC Vol. I
27. If a large number of cheques are received daily in certain departments, they should be
initially entered in a subsidiary register in Form ----- for watching the encashment.
a) TR 10
b) TR 16
c) TR 8
d) None of these
28. The postal money order received shall be entered in a Register of M.O. received in Form
----
a) TR 18A
b) TR 5A
c) TR 8A
d) TR 16A
29. Without authorization from AG, can NRA be allowed to the subscriber of GPF?
a) No such withdrawal is permissible without authorization from AG
b) At present, it can be allowed as in the case of temporary advance to employees who
have completed 10 years of service
c) It is permissible only in the case of employees before one year of their retirement
d) None of these
30. The treasury officer shall not permit withdrawal from the Personal Deposit Account
after ----- of any year, unless and until the closing balance certificate in respect of the
previous financial year has been received by him.
a) 30th April
b) 15th July
c) 31st May
d) 15th June
31. Appropriation Control Register in Form ----- shall be maintained in all treasuries
separately for each financial year.
a) TR 65
b) TR 84
c) TR 89
d) TR 110
32. Which of the following statements is/are correct about the drawal of claims of gazette
officers? Authorization slip of AG is not necessary in the following cases –
(i) Honorarium of an occasional nature by Govt.
(ii) Honorarium by the KPSC
(iii) Overtime allowance, where admissible
(iv) Transit pay of the period of transit availed of by him after relief from the non
gazette post and before joining the gazette post
a) All of the above (i), (ii), (iii) and (iv)
b) Only (i) and (ii)
c) Only (i), (ii) and (iii)
d) Only (i), (iii) and (iv)
33. Which of the following statement(s) is/are correct about the verification of cash
balances in District Treasury?
(i) The Director of Treasuries shall verify the cash balance in each District Treasury at
least once in a year without giving prior intimation.
(ii) The fact of verification should be recorded In the relevant registers kept in the
treasury.
(iii) Certificate of verification should be sent to the AG and the Finance Dept.
a) Only (ii) and (iii)
b) Only (i) and (iii)
c) Only (i) and (ii)
d) All of the above (i), (ii) and (iii)
34. Which of the following statement(s) is/are correct about withdrawals from fixed
deposits in treasury?
(i) Only two part withdrawal shall be admitted from a fixed deposit
(ii) Interest paid in excess will be recovered from the part withdrawal
(iii) Part withdrawal is admissible only to fixed deposits exceeding Rs.50,000 and there
should be a balance of Rs.50,000 after two part withdrawal.
a) Only (i) and (ii)
b) All the above (i), (ii) and (iii)
c) Only (ii)
d) Only (i)
35. Which of the following statement(s) is/are correct about the remittance of money
received by government servants in their official capacity?
(i) All moneys received by or tendered shall without undue delay, be paid in full into
the treasury or into the bank
(ii) Moneys received shall not be appropriated to meet departmental expenditure
(except for items authorized in the Rule), nor otherwise kept apart from Govt.
accounts
(iii) If the disbursement or refund of moneys kept apart for direct appropriation is not
likely to be made within three months, it should be forthwith paid in full into the
treasury or bank
a) All of the above (i), (ii) and (iii)
b) Only (i) and (iii)
c) Only (ii) and (iii)
d) Only (i) and (ii)
36. Which one of the following statement is correct about the issue of duplicate
Pension Payment Order to the pensioner?

a) For issuing duplicate copy of PPO in the place of the one lost by the
pensioner, the application has to be made to the Accountant General through
the Treasury Officer.
b) The District Treasury Officer is empowered to issue duplicate PPO on
application after investigating the circumstances and after levying the
prescribed fees.
c) District Treasury Officer can issue duplicate PPO without imposing fees.
 d) Sanction of the Director of Treasuries has to be obtained to issue duplicate
PPO.
37. The minimum initial deposit required to open Treasury Savings Bank Account is
a) Rs. 1000
b) Rs. 2000
c) Rs. 100
d) Rs. 500
38. Arrears of pension due on account of a deceased pensioner shall cease to be payable if
they are not claimed within the pensioner's death. of
a) One year
b) Two years
c) Three years
d) Six months
39. The present monitory limit for payment of balance in the Treasury SB account to the
legal heirs of depositors without production of succession certificate is Rs.-----
(exception 1) and Rs. ----- and Rs.---- (exception 2)
a) 2,00,000, 3,00,000, 4,00,000
b) 1,00,000, 2,00,000, 3,00,000
c) 1,00,000, 3,00,000, 4,00,000
d) 3,00,000, 4,00,000, 5,00,000
40. Political pension not drawn for ---- years cease to be payable without previous sanction
of the Accountant General.
a) five years
b) six years
c) three years
d) four years
41. When a deficiency is found in the cash balance of any day it should be made good at
once by the person responsible for it. Quote the relevant Rule.
a) Rule 74 (f) KTC Vol. I
b) Rule 73 (c) KTC Vol. I
c) Rule 75 (f) KTC Vol. I
d) Rule 84 (b) KTC Vol. I
42. Register maintained to note the date of receipt and date of return of each sealed bag
containing a Village remittance and the date on which the amount is brought to
account:
a) TR 10
b) TR 11
c) TR 20
d) TR 16
43. ----- is authorized to effect recoveries of dues from Gazetted Officers ordered and
demanded by registered co-operative societies.
a) Treasury Officer
b) Head of the Dept.
c) Recovery Officer
 d) Drawing officer
44. A list of objections that are commonly found necessary to be raised in the course of pre-
audit of bills and other claims is furnished in
a) Appendix 12
b) Appendix 27
c) Appendix 18
d) Appendix 8
45. Under the present salary processing system, the drawing and disbursing officers are
authorized to draw and disburse leave salary of gazetted officers for a period not
exceeding ---- days before receipt of leave salary slip from the Accountant General
a) twenty one days
b) thirty days
c) fifteen days
d) twenty days
46. When any excess is found in the cash balance it should be credited to ----- on the day on
which the excess is found?
a) Contingent Account
b) Suspense Account
c) Revenue Deposit
d) Daily Receipt
47. Maximum amount that can be transferred through online by an individual from his
treasury SB account per day is Rs. ----- w.e.f. ------
a) 200000, 01/04/2021
b) 300000, 01/09/2021
c) 500000, 01/02/2022
d) 400000, 01/02/2022
48. Salary/remuneration/wages/TA claim Bills of all contract/temporary/daily waged
employees are to be prepared in form
a) TR 51
b) TR 59 C
c) TR 59 A
d) TR 60
49. Bill for submission of all claims relating to deceased employees are prepared in Form
a) TR 59 C
b) TR 59 A
c) TR 65
d) TR 108
50. Sanctions were accorded to open in the designation of all Drawing and Disbursing
Officers with respective Treasuries.
a) Treasury SB A/c
b) Personal Deposit A/c
c) Permanent Advance A/c
d) Special Treasury Savings Bank A/c
51. Every disbursing officers who pays any civil pension shall report promptly to the the
death of any civil pensioner.
a) Finance department
b) Director of treasuries
c) Pension sanctioning authority
d) Accountant General
52. Who is authorized to issue order in writing to Treasury Officer to make emergency
payments, not being a payment of pension, without complying the provisions?
a) Head of the Dept.
b) District Collector
c) Finance Dept.
d) None of the above
53. When suspected notes send to Treasuries are adjudged by Treasury Officer as genuine,
their value will be accounted for under the Head
a) Revenue receipt
b) Miscellaneous receipt
c) Revenue Deposit
d) Suspense Account
54. When a chalan of remittance into the government account is lost, the treasury officer
can issue?
a) Certificate of remittance
b) Duplicate chalan
c) Another chalan
d) None of these
55. Previous TR Forms such as TR 42, 47, 56, 59, 60, 61 etc. were replaced by Form TR 59 A
with effect from
a) April 2015
b) July 2014
c) June 2015
d) May 2014
56. What is the procedure to be adopted by a Treasury Officer in a case where the
Administrator of a Personal Deposit A/c fails to furnish a certificate of acceptance of
closing balance at the end of the previous financial year even by 15th June next year?
a) The Treasury Officer shall take up the matter with the Departmental Controlling
Officer
b) The Treasury Officer may grant extension of time
c) The Treasury Officer shall not permit withdrawal from the Personal Deposit
Account until the prescribed certificate is furnished.
d) The Treasury Officer shall report the matter to the A G.
57. The District Treasury Officer should forward to the Accountant General by of every year
a statement of Personal Deposits Accounts not acknowledged by the Administrator and
not operated by them for more than three years, as on 31st March of each year in the
prescribed form.
a) 30th April
 b) 31st May
c) 31st July
d) 15th July
58. A Treasury Officer shall not honour a claim which he considered to be disputable. He
shall:
a) require the claimant to refer it to the Accountant General
b) require the claimant to refer it to the Controlling Officer
c) reject the claim
d) require the claimant to refer it to the Head of the Dept.
59. A service pensioner expired on 08.10.2022 and the Treasury Officer disbursed family
pension to his spouse w.e.f. 09.10.2022. Was this payment regular?
a) Yes, the payment is regular
b) No, family pension is payable only from 01.11.2022
c) No, family pension is payable from 08.10.2022
d) No, authorization from Accountant General is required
60. At present, the Last Pay Certificate of a Gazetted Officer is prepared and issued by:
a) The Head of the Dept.
b) The Head of Office
c) The Accountant General
d) The Treasury Officer
61. Refund of Lapsed Deposit is accounted as:
a) Revenue Refund
b) Repayment of Deposit
c) Miscellaneous Refund
d) None of these
62. Remittance Book in form TR 15 is to be maintained by:
a) Officials of PWD who frequently make remittances into Treasury or bank
b) Officials of Forest Dept.
c) Each Departmental Officer
d) None of them
63. Procedure for payment of claims of deceased Govt. Servants are laid down in
a) Rule 242 (C) KTC Vol. 1
b) Rule 212 (A) KTC Vol. 1
c) Rule 272 KTC Vol. 1
d) Rule 249 KTC Vol. 1
64. An endorsement on a Contingent Bill shall lapse after the date of the endorsement, or at
the End of the financial year whichever is earlier.
a) One month
b) 2 months
c) 4 months
d) 3 months
65. Used Treasury Bill Books should be preserved:
a) for 10 years
b) for 15 years
 c) permanently
d) for 25 years
66. Treasury SB Accounts in which no transactions have taken place for are treated as un-
operated accounts.
a) Five complete financial years
b) Three complete financial years
c) Six complete financial years
d) None of these
67. Annual Possession Certificate shall be send to the Currency Officer on the first day of
April every year with copy to the District Treasury Officer. Quote the Codal Provision.
a) Part VIII, Chapter III, Inst. 10
b) Part VIII, Chapter IV, Inst. 7
c) Part VIII, Chapter III, Inst. 13
d) ) None of these
68. Without insisting on production of pay/Leave Salary Slip from the Accountant General,
pay and allowances at the rates indicated in the Rules for period of Officers normally.
shall be allowed to the Gazetted
a) four months
b) three months
c) two months
d) six months
69. Which one of the following statements is correct about the repayment 1 of un-
operated SB A/c transferred to Revenue Deposit?
a) No repayment is permissible and the amount lapse to Govt. after the prescribed
period.
b) Repayment can be made only if the depositor applies within six months after the
amount transferred.
c) The depositor has to furnish satisfactory explanation for not operating the A/c for
such a long period.
d) The Treasury Officer will issue repayment orders as and when the depositor
applies after surrendering the passbook and unused cheque leaves.
70. All moneys received by or deposited with any Court to the credit of any cause, matter,
account or persons, shall be paid into the
a) Public Account
b) TSB Account
c) Consolidated Fund Account
d) Special TSB Account
71. Which of the following statements is/are correct about the time expired cheques?

(1) Cheque not presented at the Treasury for payment within three months from the date of
issue is returned to the Drawing Officer.

(ii) The Drawing Officer shall destroy the time expired cheque and may then draw a new
cheque if necessary.

(iii) Record on the counter foil of the old cheque, the number and date of new cheque.
(iv) Record on the counter foil of the new cheque, the number and date of the old cheque.

a) Only (ii), (iii) and (iv)

b) Only (i), (iii) and (iv)
c) All of the above (i), (ii), (iii) and (iv)
d) Only (ii)
72. If the original receipt issued by a Govt. Servant for receipt of money is lost and a request
is received to issue a duplicate receipt. Can it be given?
a) May be issued if the party remits the fees there for
b) Photocopy of the original receipt may be issued indicating at the top "duplicate".
c) Attested copy of the original receipt granted may be given
d) No. Instead only a certificate for having received the money on a specified date on
a certain A/c from a certain person may be given after levying prescribed fee
73. One Office One Drawing Officer system was introduced vide
a) GO (P) 76/2014 fin dt. 21.02.2014
b) GO (P) 391/2015 fin dt. 07.09.2015
c) GO (P) 485/2015 fin dt. 29.10.2015
d) GO (P) 332/2015 fin dt. 04.08.2015
74. ----shall be responsible to the Accountant General for acceptance of the Validity of a
claim against which he has permitted withdrawal.
a) Drawing Officer
b) Head of the Dept.
c) Treasury Officer
d) Controlling Officer
75. The articles deposited for safe custody in Treasuries shall be disposed of in public
auction when it remain unclaimed for a period of more than
a) 25 years
b) 20 years
c) 10 years
d) 15 years
76. The number of fixed deposits that can be made by an individual in a Treasury.
a) No limit
b) 10
c) 5
d) 1
77. e.TR 5 receipts is implemented with effect from government officers. in all
a) 1/6/2022
b) 1/4/2022
c) 1/8/2022
d) 1/7/2022
78. Register of Recovery is maintained in Treasury:
a) to record statutory recovery from salary of employees
 b) to record the orders to make recovery received from the Accountant General for
any recovery from the Bill either through an objection statement or a separate
slip.
c) to record the details of amount objected by the Treasury Officer
d) all of the above
79. When a Prohibitory Order is received from a Court attaching a certain amount from a
Personal Deposit A/c maintained at the Treasury, The Treasury Officer should;
a) withdraw the amount from the PD account and arrange remittance to the Court
Under intimation to the Administrator
b) send the Prohibitory Order to the Administrator for further necessary action
c) obtain clarification from the Director of Treasuries
d) seek permission from the Administrator to withdraw the amount from the PD
account
80. At present, the arrears of salary due to a retired Gazetted Officer is drawn by the
a) Head of Office
b) Head of the Department
c) The Treasury Officer
d) The Officer himself
81. Money kept in a Treasury strong room which do not form part of general treasury
balance is called:
a) Excess cash detected
b) Miscellaneous receipt
c) Anamaths
d) Surplus Fund
82. Online receipt accounting system viz. e.treasury.kerala.gov.in to enable the remitters to
make online payment using net banking facility was introduced w.e.f.
a) 1/6/2015
b) 1/8/2014
c) 1/7/2019
d) 1/8/2016
83. ‘An earnest money deposit shall never be repaid in part.’ Quote the relevant Rule.
a) Rule 200 KTC Vol. 1
b) Rule 297 KTC Vol. 1
c) Rule 263 KTC Vol. 1
d) Rule 210 KTC Vol. I
84. The District Treasury Officer shall conduct inspection of all the sub treasuries in the
District ----- without notice.
a) once in a year
b) once in a month
c) once in three months
d) once in six months
85. When Head of an office authorizes a Gazetted Officer serving under him to sign Bills or
Payment Orders in respect of claims presented at the Treasury, he should communicate
 the Govt. Servant's name and specimen signature to the concerned Treasury Officer.
Quote the relevant Rule.
a) Rule 195 (c) KTC Vol. I
b) Rule 198 (a) KTC Vol. I
c) Rule 163 (g) KTC Vol. I
d) None of these
86. Treasury Savings Bank/PTSB interest rate w.e.f. 01/08/2018 is
a) 6%
b) 4%
c) 3%
d) 5%
87. Allotment Letter shall be in the form of:
a) TR 103
b) TR 105
c) TR 15
d) TR 109
88. A list of cases in which the Accountant General usually awards "Treasury irregularity" is
given in
a) Appendix 28
b) Appendix 30
c) Appendix 26
d) Appendix 18
89. Which of the following statement is/are correct about transfer of Treasury SB A/c?

(ⅰ) Transfer from one station to another is only optional.

(ii) Transfer can be permitted on the basis of written request of the customer

(iii) Treasury cheques issued against any TSB A/c will be accepted in all Treasuries across the
State.

(iv) Cheque book will be issued from all Treasuries without considering the Treasury in
which the account is attached

a) All of the above (i), (ii), (iii) and (iv)

b) Only (i) and (ii)
c) Only (i), (iii) and (iv)
d) Only (i), (ii) and (iii)
90. As per section 3 of the Indian Stamp Act every receipt for a sum exceeding Rs. ---- shall
be duly Stamped by the payee with a Revenue stamp worth Re. 1.
a) 1000
b) 2000
c) 10,000
d) 5000
91. A Currency Chest Book should be retained for ---- after it ceases to be in use.
a) 5 complete financial years
b) 10 complete financial years
 c) 3 complete financial years
d) None of these
92. The Treasury Officer shall not accept the Salary Bill for the month of ----- every year
unless such Bills contain certificate of remittance of profession tax for the second half
year.
a) March
b) October
c) February
d) September
93. The procedure for recovery of excess payment of travelling allowance is specified in:
a) Rule 425 KTC Vol. I
b) Rule 435 KTC Vol. I
c) Rule 428 KTC Vol. I
d) Rule 443 KTC Vol. 1
94. The expenditure on permanent travelling allowance shall be debited to the detailed
Head
a) Salaries
b) Travel expense
c) Permanent conveyance allowance
d) None of these
95. Which of the following drawal by a Gazetted Officer need not require authorisation from
the Accountant General?
a) Transit pay
b) Charge allowance
c) Leave salary
d) Overtime allowance
96. A cheque shall remain current only for ---- months from the date of issue.
a) Six
b) Three
c) Twelve
d) None of these
97. When a cheque is received a preliminary acknowledgement in Form ----- shall be given
for the cheque.
a) TR 6
b) TR 20
c) TR 11
d) TR 18
98. Form of Anamath Balance Register:
a) TR 8
b) TR 5
c) TR 19
d) TR 26
99. e. Treasury Bill Book is in the form;
a) TR 72
 b) TR 108
c) TR 76 A
d) TR 74 A
100. Every office dealing with cash should maintain a book in Form ----- to enter
items of handover of money, cheques and drafts to the last grade servant messenger
and obtain signature.
a) TR 18 A
b) TR27A
c) TR 23 A
d) TR 37 A

FINAL ANSWER KEY

D:-TR 37 A

I-D, 2-C, 3-A, 4-A, 5-B, 6-C,

7-D, 8-A, 9-B,

10-D,

11-C,

12-C,

13-D, 14-B,

15-A,

16-B,

17-A,
18-C,

19-D,

20-B, 21-A,

22-D,

23-C, 24-B,

25-A,

26-D,

27-C,

28-B, 29-A,

30-C, 31-D,

32-C,

33-A, 34-B,

35-D,

36-B,

37-C,

38-A,

39-D,

40-B,

41-A,

42-C,

43-D, 44-B,

45-A,

46-C,

47-C, 48-B,

49-A,

50-D,

51-D,

52-B,

53-C, 54-A,
55-D,

56-C,

57-D,

58-A,

59-B, 60-C,

61-C,

62-A,

63-B, 64-D, 65-C,

66-A,

67-B,

68-B,

69-D,

70-A,

71-C,

72-D,

73-B, 74-C,

75-A,

76-A,

77-D,

78-B,

79-A,

80-A,

81-C,

82-B,

83-D, 84-A,

85-C,

86-B,

87-D,

88-B,
89-D,

90-D,

91-C,

92-C,

93-A, 94-B,

95-D,

96-B,

97-A,

98-C,

99-D,

100-В.