Government Rules — Questions & Answers
622 common questions answered with rule citations. Can't find your answer? Search rules or ask Niti AI.
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...
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...