Rule 39 — General Financial Rules 2017 (amended July 2024) - Rule 39
Original Rule Text
Rule 39 Demand for information by Audit or Accounts Officer. A subordinate authority shall afford all reasonable facilities to the Audit Officer and Pay and Accounts Officer for the discharge of his functions, and furnish fullest possible information required by him for the preparation of any official account or report, payments and internal audit.
What This Means
This rule is about how government offices and officials, referred to as 'subordinate authorities,' must cooperate with auditors and accounts officers. It essentially states that if an Audit Officer or a Pay and Accounts Officer needs something to do their job, the subordinate office must provide full assistance.
Specifically, you are required to give them all the necessary resources and access they reasonably need. This could mean providing a workspace, allowing access to physical documents or digital records, or having staff available to explain financial transactions. You also have to provide all the information they ask for, making sure it is as complete and accurate as possible.
This cooperation is crucial because it helps auditors and accounts officers properly prepare official financial records, generate reports, ensure payments are made correctly, and conduct internal checks on how government money is being spent. It's all about maintaining transparency and accountability in public finances.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1All government offices and officials below the Audit or Pay and Accounts Officer are considered 'subordinate authorities' under this rule.
- 2Subordinate authorities are legally required to provide full cooperation to Audit Officers and Pay and Accounts Officers.
- 3This cooperation includes offering all reasonable facilities necessary for these officers to perform their duties.
- 4They must also furnish the most complete information possible when requested by these officers.
- 5The primary purpose of providing facilities and information is to assist with official accounts, reports, payments, and internal audits.
- 6Compliance with this rule is essential for maintaining transparency and accountability in government financial operations.
Practical Example
The Department of Rural Development in the state of Karnataka is undergoing its annual financial audit. An audit team from the Principal Accountant General's office arrives to scrutinize the expenditure related to the 'Gramin Sadak Yojana' (Rural Roads Scheme) for the past fiscal year. Under Rule 39, the Joint Director of Rural Development and their team are the 'subordinate authority' who must comply.
The audit team requests access to specific project files, payment vouchers for road construction contracts totaling INR 2.5 crores, bank reconciliation statements, and digital records from their Public Financial Management System. They also ask for a dedicated room to work in and for an accounts officer, Mr. Rajesh Kumar, to be available to clarify certain entries and provide explanations for any variances. The Joint Director's office must provide all these reasonable facilities and the fullest possible information, including detailed explanations for any discrepancies, to ensure the audit team can thoroughly assess the financial management and compliance of the scheme.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
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This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.