Rule 40 — General Financial Rules 2017 (amended July 2024) - Rule 40
Original Rule Text
Rule 40 A subordinate authority shall not withhold any information, books or other documents required by the Audit Officer or Accounts Officer.
What This Means
This rule is very straightforward and crucial for transparency in government finances. It states that any government official or department that is lower in rank (a 'subordinate authority') than an Audit Officer or Accounts Officer cannot refuse to provide any information, books, or other documents that these senior officers request.
Essentially, if an Audit Officer or Accounts Officer asks for records related to government spending, projects, or any financial matter, the official who has those records must hand them over. They are not allowed to hide, delay, or refuse access to anything that is needed for an audit or for verifying accounts. This ensures that all financial activities of the government can be properly checked and verified.
The rule applies to all government officials who manage or hold financial records and are subject to audit. Their primary responsibility, when requested by an Audit or Accounts Officer, is to fully cooperate by providing all necessary documents and information promptly and completely.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Subordinate government authorities are legally obligated to provide information to Audit and Accounts Officers.
- 2This obligation covers all types of information, books, and documents relevant to financial scrutiny.
- 3Officials are strictly prohibited from withholding or refusing access to requested materials.
- 4The rule ensures transparency and accountability in government financial operations.
- 5Compliance is mandatory for all government officials who manage or possess relevant records.
Practical Example
Imagine the 'Pradhan Mantri Gram Sadak Yojana' (PMGSY) project in District Purnea, Bihar, where a new road segment was constructed for ₹50 lakhs. Ms. Anjali Singh, the Section Officer in charge of project records at the District Rural Development Agency (DRDA), holds all the files, contractor invoices, payment receipts, and work completion certificates.
Mr. Rajeev Kumar, an Audit Officer from the Principal Accountant General's office, arrives to conduct a routine audit of the PMGSY projects in the district. He specifically requests to see all financial records, tender documents, and progress reports for the Purnea road segment. According to Rule 40, Ms. Singh, as the subordinate authority, cannot refuse this request. Even if she believes some documents contain minor discrepancies or are sensitive, she must provide all the requested information, books, and documents to Mr. Kumar for his audit.
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.