Government Rules — Questions & Answers
622 common questions answered with rule citations. Can't find your answer? Search rules or ask Niti AI.
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...
Who holds the nomination for a non-gazetted government servant?
The Head of Office holds the nomination for non-gazetted government servants and for gazetted officers whose pay is drawn by Heads of Offices in establishm...
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...
Does this apply to all state corporations automatically?
No. This section applies only to corporations whose audit is NOT already entrusted to the CAG by law. Many state corporations are already under CAG audit b...
What is an audit trail in a computerised system?
An audit trail is a chronological record of system activities that allows reconstruction of all events related to a transaction — who entered it, when, wha...
How does leave salary work during foreign service?
The foreign employer maintains a proforma leave account, sanctions leave under intimation to the AG, pays the leave salary, and then claims reimbursement f...
Do all states still have the CAG compile their accounts?
No. Over the years, some states and many Union Government departments have taken over account compilation. Where this has happened, the CAG's AG office no ...
Why is programme overlap a problem?
Overlap leads to the same people receiving benefits meant for different beneficiaries, resulting in wasteful expenditure, inflated coverage figures, and ge...
Can the PAC direct a ministry to take corrective action?
No. The PAC submits its findings and recommendations as a report to the Legislature. It is up to the government to act on the recommendations, and the Legi...
Why must interview evidence be signed by both parties?
To ensure the auditee agrees with what was discussed and cannot later deny the information provided. It creates an authenticated record of the audit intera...
What happens if the statutory auditor fails to comply with prescribed standards?
Non-compliance can lead to the auditor's report being questioned during CAG's supplementary audit, potential debarment from future appointments under Regul...
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...