Government Rules — Questions & Answers
622 common questions answered with rule citations. Can't find your answer? Search rules or ask Niti AI.
Who is responsible for keeping the residential address list of Section staff?
Para 8(e) makes the Section Officer responsible for maintaining a list of residential addresses of all Section staff. This is needed for emergency contacts...
What is the sequence of certification?
First the CGA certifies, then Secretary (Expenditure) countersigns, then the CAG records the Audit Certificate. Only after all three certifications are the...
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Because the file must document the basis for every decision. A Ministerial direction is significant — it must be on record. Also, the Secretary needs to be...
Does this rule apply to social media accounts of Ministries as well?
Para 63 specifically mentions websites. Social media is covered by separate MeitY and DARPG guidelines. However, the principle of updated and accurate info...
What is the key difference between a D.O. letter and a regular letter?
A D.O. (Demi-Official) letter is written in the first person and personal tone — 'I shall be grateful...' — and is used to seek personal attention on a mat...
Can a nationalized bank other than SBI act as the 'Bank' under GAR?
Yes, if the Reserve Bank of India appoints another bank as its agent under Section 45(1) of the RBI Act 1934, that bank also qualifies as 'Bank' under Rule...
How does IA differ from statutory audit by CAG?
IA is an internal function under the Ministry's Chief Audit Executive, focused on improving operations, risk management, and controls. Statutory audit is e...
In an e-Office environment, how does this routing work?
The attached office creates an e-file and routes it to the parent ministry's concerned section. The parent ministry processes the e-file and forwards it to...
How is customs duty on international parcels handled?
The Department of Posts collects customs duty from the recipient when delivering foreign postal parcels. The collected duty is then remitted to the customs...
Why does the government use both single-entry and double-entry accounting?
Single-entry (cash basis) is adequate for recording government transactions where the concern is accountability for receipts and disbursements. Double-entr...
What registers must the PAO maintain for employee advances?
The PAO must maintain a register and broadsheet of advances for House Building, Motor Car, and other similar advances, tracking disbursements, recoveries, ...
If an IAS officer serves in three States and the Centre before retirement, which government bears the pension?
The government to which the officer permanently belongs at the time of retirement bears the full pension liability. Service under other governments during ...
How should departments settle inter-departmental claims?
Departments supplying goods or services to Divisions should prepare bills and send them directly to the Divisional Officer for payment by cheque or draft. ...
How do I find which Act governs a particular Statutory Body?
The Ministry of Law and Justice maintains a database of Central Acts. The body's official website also typically cites the governing legislation in its 'Ab...
Why do Railways, Posts, and Defence get special accounting rules?
These departments have large, complex, and often commercial operations that differ fundamentally from civil government service delivery. They maintain thei...
What are the IA control points prescribed by CGA for DDOs?
CGA prescribes specific 'Control Points for IA for DDOs' that must be complied with. These cover all the checks listed for DDOs — from accounts records and...
Can the reconstructed file be used as a legal document?
A reconstructed file based on copies is not the original record. Its evidentiary value may be limited in legal proceedings. The fact of reconstruction and ...
What is ADAI (Railways)?
ADAI stands for Additional Deputy Comptroller and Auditor General (Railways). This is the designated audit officer for the Railways, functioning under the ...
What is the difference between Appropriation Accounts and Annual Accounts?
Appropriation Accounts compare voted appropriations with actual expenditure (showing savings and excesses) for each grant. Annual Accounts are broader — th...
If my department collects a receipt, should it always go under my department's receipt head?
Not necessarily. The classification depends on the nature of the receipt, not the collecting department. For example, if your department collects interest ...
Does this rule apply only to oral instructions from Ministers and immediate superiors?
No. Para 22 is general and applies to all situations where a subordinate has sought written confirmation of oral instructions — from any higher officer, in...
Can the charges be waived in exceptional circumstances?
Rule 47 does not provide an explicit waiver mechanism for branches covered by it. However, Rule 50 allows Government to permit inter-departmental adjustmen...
Is it sufficient to send an email summarising a discussion?
Yes, provided the email is saved on the relevant file (as an enclosure) and captures the conclusions accurately. The file remains the authoritative record....
What is the difference between proforma accounts and regular government accounts?
Regular government accounts are on a cash basis — they record only actual receipts and payments during the year. Proforma accounts apply accrual/commercial...
Who furnishes specimen signatures to the PAO?
The Drawing and Disbursing Officer (DDO) furnishes specimen signatures to the PAO at the time of taking charge of the post and whenever there is a change i...
What if the pensioner's family pension needs to start immediately after death?
The PAO forwards the PPO to CPAO specifically for family pension authorization. CPAO then transmits the family pension PPO to the bank's CPPC for ongoing m...
Where are the inter-governmental adjustment rules located?
Rule 28 refers to Appendix 5 of the Government Accounting Rules, which contains the principles and rules regulating adjustments between governments for cer...
Who approves the form of proforma accounts?
The concerned government (Central, State, or UT) determines the form of proforma accounts on the advice of the CAG. For proforma accounts prepared by Civil...
Why can attached offices write directly for rule clarifications?
Because rule clarifications do not involve discretionary decision-making by the parent ministry — they are factual/technical matters. Routing every clarifi...
Why do some departments (PWD, Forest) pay receipts in lump sums at the treasury?
Departments like PWD and Forest have large volumes of small, detailed transactions spread across project sites and divisional offices. Requiring them to cl...
What happens if a Section Officer is uncertain which level should decide a case?
The SO should consult the ministry's delegation of powers schedule, which must be publicly available. If still unclear, the matter should be referred to th...
What register does the PAO maintain and how often is it reviewed?
The PAO maintains a Register of Foreign Service Contributions. Every entry must be attested by the PAO, and the register is reviewed once a year in the las...
What is the difference between head 0075 and 2075?
Head 0075 is on the receipt side (Revenue Account) and records exchange gains — money the government effectively earned because the exchange rate moved fav...
Does Rule 22 apply to transactions of autonomous bodies and Public Sector Undertakings (PSUs) operating abroad?
Rule 22 as stated in the GAR applies directly to Central and State Government accounts. Autonomous bodies and PSUs have their own accounting standards (e.g...
What is the relevance of Appendix 1 to GAR 1990?
Appendix 1 reproduces the relevant articles of the Constitution (such as Articles 150, 266, 267, 283) that define the constitutional framework for governme...
How does CAS Nagpur settle inter-State transactions — is actual cash transferred?
No physical cash is transferred between States. CAS Nagpur maintains accounts for every government and effects the settlement purely through bookkeeping — ...
What are 'Classified Abstracts' and 'Consolidated Abstracts' in Rule 14?
A Classified Abstract is compiled monthly by the PAO, showing all transactions classified under their major, minor, sub, and detailed heads for that month....
Is all reversal of communicated decisions subject to this rule?
Yes — where the withdrawal 'may also have legal implications', which is broadly interpreted to include most formally communicated government orders. The de...
Is there a prescribed time limit for distributing dak after registration?
CSMOP does not prescribe a specific hourly limit for Para 12 distribution, but the general principle of timely disposal applies. Dak registered in the morn...
Can a cheque be corrected with an attestation?
No. Any cheque requiring any kind of correction or alteration must be cancelled and a fresh cheque issued in lieu. No corrections are permissible regardles...
What does 'credit must follow, not precede, actual realization' mean?
Revenue must not be booked in government accounts until the money is actually received. For example, if a cheque is deposited, the revenue credit should be...
How often are GPF ledger folios reviewed for missing entries?
Twice a year - in September and March. The AAO reviews all ledger folios and enters any cases of missing credits or debits in the Register of Missing Credi...
How often must the CDDO reconcile with bank records?
Bank scrolls must be checked daily against the cheque register, and a formal Bank Reconciliation Statement (Form CAM 20) must be prepared every month. The ...
What is the role of the CGA in modifying Central Department account forms?
The Controller General of Accounts (CGA) under the Ministry of Finance is consulted by the CCA or Controller of Accounts before changes are made to the for...
Does Rule 52 apply to recoveries from state governments?
Yes. The definition in Rule 52 expressly includes 'another Government,' which covers State Governments as well as foreign governments. However, the account...
What should be recorded in the precedent book?
Decisions on non-routine or novel cases — situations where the normal procedure was unclear or the decision set a new practice. The entry should record: th...
What is 'ex-officio Secretariat status'?
Officers from other services who are posted to work in the Central Secretariat acquire ex-officio Secretariat status for the duration of their posting. The...
What if the debit arrives after the Supplementary closing?
If debits arrive after the Supplementary accounts are closed, the transaction is booked in the new financial year but with appropriate notations. Para 8.4....
What is a 'Detail Book' in State accounts?
A Detail Book records item-by-item entries for Debt, Deposit, and Remittance heads — accounts where the government has ongoing obligations (like provident ...
Why are only policy/financial/vigilance-related revised drafts retained?
Routine corrections (grammar, formatting) to ordinary letters are not historically significant. But substantive changes to important drafts show how the co...
Can a PAO refuse an outward claim from another PAO?
A PAO cannot reject a claim without proper justification. If there is a dispute, it must be resolved through discussion between the two PAOs or escalated t...
What is the difference between the CGA and the CAG?
The CGA (Controller General of Accounts) works under the Ministry of Finance and is responsible for prescribing the form of accounts and maintaining accoun...
What if the detailed bill total differs from the abstract bill amount?
Any difference (excess or shortfall) between the detailed bill and the abstract bill must be adjusted. Excess amounts may be recovered, and shortfalls may ...
What happens if a part file and the main file contain duplicate papers?
When merging the part file into the main file, remove duplicate papers before merging. The resulting merged file should be clean and chronological....
Which appendix corresponds to which statement?
Appendix 15.5 = Statement PR1 (bank-wise, tax-wise under TIN 2.0). Appendix 15.6 = Statement 2 (tax-wise, SBI station-wise). Appendix 15.7 = Statement 3 (b...
What is the National Archives of India's role in records management?
NAI is the permanent repository for records of enduring historical or administrative value. Files categorised as 'Permanent' under the Record Retention Sch...
Does this rule apply to instructions given during meetings?
Yes. Instructions given in a meeting also need to be recorded in the minutes and, if needed, confirmed in writing. Para 19 covers meeting discussions, and ...
What is Minor Head 911?
It is 'Deduct Recoveries of Overpayment' - a standard accounting head used to record recoveries of overpayments from previous years without disturbing the ...
Does this rule apply to the offices of Ministers of State and Deputy Ministers?
Yes. Para 62 refers to 'personal offices of Ministers', which includes all categories of Ministers — Cabinet, Minister of State, and Deputy Ministers....
What is the recommended split between risk-based and compliance audit?
CGA guidelines recommend 60% of working days for Risk-Based Internal Audit of schemes and 40% for Compliance/Regularity Audit. Both types should be planned...
What happens if an employee goes on a second deputation without reverting to the parent department first?
The employee is deemed to have notionally reverted to the parent Ministry/Department before proceeding on the new foreign service or deputation, and the pa...
What is the practical significance of the 'grossing up' requirement in Rule 58(2)?
The grossing up ensures that Parliament's Appropriation Accounts and audit reports show the full extent of losses by embezzlement, theft, or misappropriati...
What are the three categories of Reserve Funds?
Funds accumulated from grants by outside agencies, funds built from internal government transfers/appropriations, and corpus funds with earmarked revenue s...
Why is there a double verification API for net banking?
The double verification API is invoked after every net banking transaction to reconfirm the transaction status before updating ICEGATE. This prevents error...
What happens to a deceased pensioner's unpaid pension if no nomination was made?
The arrears are paid as per the procedure in DoPPW OM No. 1/22/2012-P&PW(E) dated 10.07.2013, which specifies the order of entitlement among legal heirs....
What superscriptions go on a bank draft for salary?
The draft is marked 'Not Transferable' and 'Not to be Presented Before [date]' where the date is the earliest permissible payment date under Para 2.4(1)(a)...
Does IA have the authority to audit autonomous bodies?
Yes. The accounts of all grantee institutions or organizations are open to IA by the Principal Accounts Office, whenever called upon. A provision for this ...
Is the National Human Rights Commission a Constitutional Body?
No. NHRC is a Statutory Body created under the Protection of Human Rights Act, 1993. It does not derive its existence directly from the Constitution....
Is it mandatory to include a fax number even if the Section no longer uses fax?
Para 42 says 'wherever applicable'. If the section genuinely has no active fax number, it may be omitted. However, email is now essential and must always b...
When a State receives a Central loan, how should it be classified?
The State must record it under the corresponding head in its own books that mirrors the head used in Central Government sanctions. Rule 4 (read with the An...
What does 'security grading' mean for dak purposes?
A cover with security grading (e.g., 'Confidential', 'Secret', 'Top Secret') is not opened by CR. It is forwarded sealed to the addressee. Only the address...
What is the prescribed form for requisitioning records under the Public Records Act?
NAI and DARPG prescribe the requisition form. It typically requires the file number, subject, date range, reason for access, and the authority of the requi...
What does 'all noting in the Department will be on the NSO file' mean?
The Department does not create a parallel file. It records its own notes (Section Officer's note, Under Secretary's note, etc.) directly on the pages of th...
Why are recorded files placed below current files in the arrangement?
Because recorded (old/closed) files are background reference — they are consulted if needed but are not the primary document being acted upon. The current ...
What happens to a government servant's pay when summoned to give evidence in court?
Pay and allowances (including TA) during the period of absence to give evidence in official capacity are debited to the government under which the servant ...
How does the PAO detect duplicate sub-vouchers?
During pre-check, the PAO verifies that the sub-vouchers attached to the e-claim have not been previously used for another payment. The PFMS system's DMS a...
Does this dispensation cover employees deputed to Railways and Defence departments?
Yes, it covers all departments of the Government of India including Railways, Defence, Posts, Telecommunications, and UT Governments/Administrations....
Can a bill received in March but paid in April be booked in the previous year?
No. The rule explicitly states that actual cash transactions taking place after 31st March cannot be treated as pertaining to the previous financial year. ...
Why is there a Rs. 1,000 threshold for no-monetary-settlement? What happens to that cost?
The Rs. 1,000 threshold is a practical de minimis provision to avoid the administrative cost of settlement exceeding the value of the service itself. Below...
Where is the NAI's categorisation system published?
NAI publishes its Records Management guidelines and categorisation standards on its official website and in coordination with DARPG. The Record Retention S...
What is a 'standing guard file'?
A standing guard file is a running file maintained in the Section that contains copies of important circulars, policy decisions, and interpretations releva...
Can a Section Officer sign a Presidential Order if specifically authorised?
Only if there is a formal authorisation under the Authentication Rules 2002. In the absence of such authorisation, a Section Officer — being below Under Se...
What if there are outstanding recoveries from the pensioner at the time of switch?
The existing disbursing authority must note the details of any outstanding recoveries on the PPO/application before forwarding, so the new bank can continu...
Who issues instructions for opening new heads of accounts?
The Central Government through the Ministry of Finance (on the advice of the CAG) issues subsidiary instructions for opening new heads of accounts or modif...
Why is bank audit important for revenue departments?
Bank audit assesses how collecting banks perform against RBI and CGA parameters — collection methods, settlement timelines with RBI, and accuracy of report...
Can a department be partly commercial and partly service?
Yes. Rule 42 explicitly says: 'Government shall specify whether a particular department or particular activities of a department shall [be a] commercial de...
Why does the Secretary sign but not the Pr.CCA?
The Secretary signs as the Chief Accounting Authority, taking accountability for the accuracy of the accounts before Parliament. The Pr.CCA signs only the ...
What should an accounts officer do when a balance appears unreconciled but the cause is unclear?
Do not write it off immediately. The CAG/CGA guidelines require a thorough investigation first. The write-off to head 8680 is permitted only when it is 'no...
What if some closed files from the old Department are clearly obsolete — can we destroy them instead of transferring?
No. Destruction is governed by the Record Retention Schedule (Para 52). Closed files must be transferred intact and the receiving Department follows the RR...
If the overpayment happened in a previous financial year, does the correction go to the previous year's accounts?
No. Once accounts for a year are closed, they cannot be reopened. The recovery is credited to the expenditure head in the current year. The impact of the o...