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Rule 36 - Reporting Losses | KartavyaDesk

GFR 2017

Original Rule Text

Rule 36 Report to Audit and Accounts Officers. After a full enquiry as to the cause and the extent of the loss has been made, the detailed report should be sent by the subordinate authority concerned to Government through the proper channel; a copy of the report or an abstract thereof being simultaneously forwarded to the Audit officer and Pay and Accounts Officer.

What This Means

Rule 36 of the General Financial Rules (GFR) 2017 deals with reporting financial losses to audit and accounts officers. Simply put, if there's a financial loss in your department, you can't just sweep it under the rug. This rule mandates a thorough investigation to find out what caused the loss and how big it is.

Once the investigation is complete, a detailed report must be sent to the government through the correct channels (your superiors). At the same time, a copy of the report (or a summary) needs to be sent directly to the Audit Officer and the Pay & Accounts Officer. This ensures transparency and allows for independent review and accountability.

This rule affects all government employees who handle public funds or are responsible for assets. It ensures that financial irregularities are properly investigated, reported, and addressed, promoting financial discipline and preventing future losses.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

  • •Mandates reporting of financial losses to Audit and Accounts Officers.
  • •Requires a full inquiry into the cause and extent of the loss.
  • •A detailed report must be sent to the government through proper channels.
  • •A copy or abstract of the report must be simultaneously sent to the Audit Officer and Pay & Accounts Officer.
  • •Applies to all government employees handling public funds or assets.

Practical Example

Mr. Sharma, a storekeeper in the Ministry of Rural Development, discovers that INR 50,000 worth of stationery items are missing from the storeroom. He immediately informs his supervisor, Mrs. Verma. Mrs. Verma initiates an inquiry and finds that the loss was due to a lapse in security. Following Rule 36, Mrs. Verma prepares a detailed report outlining the cause and extent of the loss. This report is sent to the Ministry through the proper channel (her superiors). Simultaneously, a copy of the report is sent to the Audit Officer and the Pay & Accounts Officer for their review and further action.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What constitutes a 'financial loss' under Rule 36?▼
A financial loss can include theft, fraud, damage to government property, or any other event that results in a reduction of government assets or an increase in liabilities.
Who is responsible for conducting the inquiry into the loss?▼
The subordinate authority concerned (typically the immediate supervisor or head of the department) is responsible for conducting the inquiry.
What information should be included in the detailed report?▼
The report should include a description of the loss, the cause of the loss, the extent of the loss (in monetary terms), and any steps taken to prevent similar losses in the future.
What is the purpose of sending the report to the Audit Officer and Pay & Accounts Officer?▼
To ensure independent review, transparency, and accountability in handling financial losses. They can assess the adequacy of the inquiry and recommend further action if necessary.
What happens if Rule 36 is not followed?▼
Failure to comply with Rule 36 can result in disciplinary action against the responsible employee(s) and may also lead to further investigation by higher authorities.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Test Your Knowledge

Question 1 of 3

According to Rule 36 of GFR 2017, to whom should a subordinate authority forward a copy or abstract of the financial loss report simultaneously with sending the detailed report to the government?

Related Rules

Rule 271General Financial Rules 2017 (amended July 2024) - Rule 271 - Chapter 10Rule 109General Financial Rules 2017 (amended July 2024) - Rule 109Rule 146General Financial Rules 2017 (amended July 2024) - Rule 146 - Chapter 6Rule 169General Financial Rules 2017 (amended July 2024) - Rule 169 - Chapter 6Rule 215General Financial Rules 2017 (amended July 2024) - Rule 215 - Chapter 6

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