Government Rules — Questions & Answers
622 common questions answered with rule citations. Can't find your answer? Search rules or ask Niti AI.
Does a post redesignation always require a new pay slip?
No. If the redesignation does not involve any change in duties, classification, or scale of pay, and this is clearly communicated in the gazette notificati...
When is numerical audit sufficient instead of nominal audit?
Numerical audit is sufficient for all scholarship/stipend cases that do not fall under the five categories listed in Para 3.5.24, such as small-value stipe...
Why are loose-leaf ledger cards preferred over bound ledgers?
Loose-leaf cards can be easily rearranged — for example, when a subscriber transfers between districts. They can also be removed when an account is closed,...
What is the Objection Book in this context?
The Objection Book records items that are held in suspense because they could not be classified to a final head of account or had objections raised against...
Why are audited figures needed instead of just departmental figures?
Audited figures carry the assurance of the AG's verification, ensuring accuracy and preventing over-reporting of expenditure by State departments that coul...
Can the AG (Audit) modify the topic recommended by the Board?
The AG (Audit) should generally follow the Board's recommendation. However, if circumstances change (e.g., the entity is restructured or the issue becomes ...
What is the difference between a sub-voucher and a payee's receipt?
A sub-voucher details what was purchased or what service was rendered — like an invoice from a vendor. A payee's receipt is the acknowledgment signed by th...
Why is the half-yearly cross-check done by a different AAO?
Having an independent AAO from a different section ensures objectivity. The reviewing officer has no vested interest in the work being correct and can prov...
What happens if replies are not submitted within the stipulated time?
Late or non-responses may lead to audit proceeding without the entity's input (similar to Regulation 103 for corporations). Non-cooperation may itself beco...
How is the sampling technique determined?
The sampling technique depends on the nature of the data (financial vs non-financial), the type of analysis required (trend analysis, exception testing, et...
What types of government contracts does this cover?
This covers all types of government contracts — works contracts (construction, repair, maintenance), supply contracts (procurement of goods and materials),...
Who maintains the detailed loan accounts for State Government borrowings?
The Accountants General (Accounts & Entitlements) in each state maintain detailed accounts of loans, including disbursements, interest accrued, instalments...
Is the draft report shared with anyone other than the Secretary?
The regulation specifies the Secretary to Government of the concerned Ministry/Department as the recipient. The Secretary may share internally for preparin...
What are assignment and letter of credit limitations?
These are spending limits set by the government for drawing officers. Banks must check that cheque encashment does not exceed these pre-set limits, failing...
Can a government company appoint its own statutory auditor?
No. Unlike private companies where shareholders appoint auditors, for government companies the appointment is made exclusively by the CAG under Section 139...
Why should audit examine the project from the conception stage?
Many performance failures originate in poor planning, inadequate surveys, or unrealistic feasibility assumptions. Understanding the genesis helps audit tra...
Does the CAG only check for rule violations, or also for wasteful spending?
Both. Regulation 22(4) states audit checks cover regularity (compliance with rules) as well as assertions like completeness, proper measurement, and valuat...
How are double pension claims prevented?
For non-gazetted officers, a note is made in the Service Book recording the pension amount and date of admission. For gazetted officers, the pension verifi...
What happens to an objection if the government servant transfers to another department?
The objection remains in the original department's Objection Book. A note of the transfer is made, and a retrenchment warning slip is sent to the new Treas...
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...