Rule 41 - Audit Information | KartavyaDesk
Original Rule Text
SUBMISSION OF RECORDS AND INFORMATION 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
Rule 41 of the General Financial Rules (GFR), 2017, is all about transparency and accountability in government finances. It basically says that any government department or official (a 'subordinate authority') must fully cooperate with the Audit Officer and the Pay & Accounts Officer. This means providing them with all the information they need to do their jobs, whether it's for preparing official accounts, writing reports, processing payments, or conducting internal audits. Think of it as a duty to be open and helpful when these officers are checking how public money is being used.
This rule applies whenever the Audit Officer or Pay & Accounts Officer requests information related to government finances. It affects all government employees, from clerks to senior officers, because everyone has a responsibility to ensure that financial records are accurate and accessible. Failure to comply with Rule 41 can lead to delays in audits, inaccurate financial reporting, and potentially even disciplinary action.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- •Subordinate authorities must provide all reasonable facilities to Audit and Pay & Accounts Officers.
- •Fullest possible information must be furnished upon request.
- •Information is required for official accounts, reports, payments, and internal audits.
- •The rule promotes transparency and accountability in government finances.
- •Non-compliance can lead to delays and potential disciplinary action.
Practical Example
Mr. Sharma, a Section Officer in the Ministry of Rural Development, receives a request from the Audit Officer, Ms. Verma, for supporting documents related to a recent disbursement of ₹5,00,000 under the MGNREGA scheme. Ms. Verma needs these documents to verify the expenditure and ensure compliance with financial regulations. Rule 41 mandates that Mr. Sharma must promptly provide all the necessary documents, including vouchers, receipts, and sanction orders, to Ms. Verma. He cannot withhold any information or delay the process. If Mr. Sharma fails to provide the requested information, it could hinder the audit process and potentially raise concerns about the legitimacy of the expenditure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who is considered a 'subordinate authority' under Rule 41?▼
What kind of information can the Audit Officer or Pay & Accounts Officer request?▼
What happens if I don't have the information requested?▼
Does Rule 41 apply only to financial matters?▼
What are the consequences of not complying with Rule 41?▼
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 41 of GFR 2017, which officers are subordinate authorities required to provide information to?
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