Government Rules — Questions & Answers
622 common questions answered with rule citations. Can't find your answer? Search rules or ask Niti AI.
Is there a specific timeline for the department to act on systemic faults?
Regulation 143 does not prescribe a specific timeline, but the expectation is prompt action. Persistent inaction can be flagged in inspection reports, incl...
Is the AG responsible for preventing excess spending?
No. The AG's role is to monitor and warn. The responsibility for keeping spending within allotments and regularizing any excess rests with the executive fi...
Who are the 'intended users' of CAG audit?
Primarily the legislature (Parliament or State Assembly) which uses audit reports for accountability. The broader public, media, and civil society are also...
Can an autonomous body resist CAG audit access citing its autonomy?
No. Once a body falls under CAG's audit jurisdiction (through Sections 14, 15, 19, or 20), Section 18 powers apply in full. Autonomy in governance does not...
Can anyone override the auditor's decision to press an objection?
The residuary discretion rests with the CAG and the AG. They can decide not to press an objection when they are satisfied that future regularity and propri...
Why is Form 20 used instead of a separate form?
Form 20 was originally designed for Public Works remittances but is adapted with suitable changes in column headings for other departmental remittances. Th...
Why is an unsigned copy sent to the Secretary to the President?
The President is the constitutional authority to whom CAG reports are submitted (Article 151). The demi-official unsigned copy keeps the President's office...
Can a Padma Shri or similar civilian award be mentioned in the History of Services?
No. Only war service medals/clasps and specific police/fire service medals for gallantry are permitted. Civilian honors and hereditary titles should not be...
Where in the certified list are these additional details recorded?
In the remarks column of the monthly certified list, which is designated for recording such additional particulars....
What happens if the audit party does not receive sanction scrutiny results in time?
The party may audit transactions without knowing whether the underlying sanction is valid, potentially missing irregularities. This is why the MSO emphasiz...
Is a special audit different from a regular performance audit?
A special audit is typically triggered by a specific concern or allegation and may be narrower in scope. Regular performance audits are planned as part of ...
Why must closed accounts also be included in the quarterly compilation?
Accounts closed during the quarter still had transactions (withdrawals, final payments) that affect the departmental totals. Excluding them would cause the...
Does performance audit only look at spending or also at program design?
It goes beyond spending. Regulation 45(4) states it covers planning and preparedness, regulatory and institutional frameworks, and the actual benefit deliv...
What are special amendment facilities?
These are tools or utilities that allow direct modification of data files outside the normal application interface — such as database editors or command-li...
What is the difference between Form 95 and Form 96?
Form 95 records items credited or debited to suspense accounts, while Form 96 records items that have been adjusted in the accounts but are not yet finally...
What are 'remittances in transit'?
These are unadjusted debit or credit entries where cash has been sent from one treasury but not yet acknowledged by the receiving treasury or currency ches...
How are missing recovery instalments tracked?
Through the Register of Missing Credits prescribed in paragraph 12.64. Each non-receipt of a recovery instalment is noted and watched until the amount is u...
Why is this distinction important?
Certification of accounts carries legal significance — it is the auditor's formal opinion on whether accounts are true and fair. Keeping this separate ensu...
Can audit object to the government's choice of funding source?
No. Deciding whether to fund capital expenditure from revenue or borrowings is the government's function. However, audit can bring to notice cases where th...
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...