Rule 39 of the General Financial Rules 2017 Demand for information by Audit or Accounts Officer
Original Rule Text
Visual Summary
Government bodies must help Audit and Accounts Officers perform their duties.
All requested information must be provided completely and without delay.
Departments must provide reasonable facilities, like access to records and workspace.
Executive Summary
This rule establishes a fundamental principle of financial accountability within the government. It mandates that all government departments and offices (referred to as ‘subordinate authorities’) must fully cooperate with Audit Officers and Pay and Accounts Officers. This cooperation involves providing them with all necessary facilities and the ‘fullest possible information’ they require to carry out their duties, which include preparing official accounts, reports, managing payments, and conducting internal audits.
In-Depth Analysis of the Rule
Introduction
Rule 39 is a cornerstone of transparency and oversight in public finance. It ensures that the officials responsible for auditing and accounting for government funds have unrestricted access to the information and resources they need. This rule prevents departments from obstructing financial scrutiny and promotes a culture of accountability.
Breakdown of the Rule
- ‘Subordinate authority’: This term refers to any government department, office, or body that operates under the authority of the Central Government. It’s a broad term that covers most government entities.
- ‘Afford all reasonable facilities’: This is a practical requirement. It means departments must provide tangible support to the audit and accounts officers. This could include giving them a place to work, access to computers and printers, and making relevant staff available to answer questions. It ensures that the officers can perform their work efficiently without being hindered by logistical issues.
- ‘Furnish fullest possible information’: This is a key phrase that emphasizes the high degree of transparency required. Departments cannot pick and choose what information to share. They must provide complete and comprehensive data as requested. This prevents the withholding of potentially incriminating or problematic records.
- ‘For the discharge of his functions’: The rule specifies why this cooperation is necessary. The information and facilities are required for core financial oversight functions, including:
– Preparation of official accounts and reports.
– Processing and verifying payments.
– Conducting internal audits to check for compliance and irregularities.
Practical Example
Imagine an Audit Officer is tasked with reviewing the travel expenses of a particular ministry for the past year. According to Rule 39, the ministry’s administrative head (the subordinate authority) must provide the Audit Officer with a workspace and full access to all travel claim forms, ticket copies, boarding passes, and approval sanctions. If the Audit Officer has questions about a specific trip, the relevant officials must be available to provide clarifications. The ministry cannot deny access to any of these documents or refuse to answer questions.
Conclusion
Rule 39 is not merely a procedural guideline; it is a powerful tool for enforcing financial discipline. By mandating full cooperation with audit and accounts personnel, it ensures that the system of checks and balances in government spending can function effectively, thereby safeguarding public funds.
Related Provisions
The principles laid out in Rule 39 are supported and further clarified by other rules. Understanding these related provisions provides a more complete picture of the duties regarding financial oversight:
- Rule 40: Not withholding information – This rule acts as a direct reinforcement of Rule 39, explicitly stating that a subordinate authority must not withhold any information, books, or documents required by the Audit or Accounts Officer.
- Rule 41: Handling of Secret Files – This provision outlines the specific procedure for handling classified (‘Secret’ or ‘Top Secret’) documents, ensuring that even sensitive information is made available for audit in a secure manner.
- Rule 36: Report to Audit and Accounts Officers – This rule provides a specific instance of the general duty in Rule 39, requiring that detailed reports on financial losses be sent to the Audit and Accounts Officer, ensuring they are kept informed.
Learning Aids
Mnemonics
- AID: Remember the core duties towards auditors: Afford facilities, Inform fully, to help them Discharge their functions.
Mindmap
Multiple Choice Questions (MCQs)
1. What is the primary obligation of a ‘subordinate authority’ under Rule 39? [Easy]
- A) To sanction the budget for the Audit Officer.
- B) To provide all reasonable facilities and the fullest possible information to Audit and Accounts Officers.
- C) To conduct its own internal audit before the official audit begins.
- D) To report financial losses directly to the Parliament.
Show Answer
Correct Answer: B) To provide all reasonable facilities and the fullest possible information to Audit and Accounts Officers.
2. According to Rule 39, for which of the following functions is information NOT explicitly required to be furnished to an Audit or Accounts Officer? [Medium]
- A) Preparation of official accounts.
- B) Formulation of new government policies.
- C) Processing of payments.
- D) Conducting internal audit.
Show Answer
Correct Answer: B) Formulation of new government policies. The rule lists preparation of accounts, reports, payments, and internal audit as the specific functions.
3. What is the precise standard of information disclosure required by Rule 39? [Hard]
- A) A summary of relevant transactions.
- B) Only information that has been pre-audited internally.
- C) The ‘fullest possible information’ required by the officer.
- D) Any information deemed non-confidential by the head of the department.
Show Answer
Correct Answer: C) The ‘fullest possible information’ required by the officer. This specific phrasing highlights the comprehensive and non-discretionary nature of the required disclosure, making the other options incorrect as they imply limitations.
Frequently Asked Questions
What exactly is a ‘subordinate authority’?
In this context, a ‘subordinate authority’ refers to any government department, office, or organization that operates under the Central Government. It’s a general term for any entity whose finances are subject to audit by the government’s audit and accounts officers.
Can a department refuse to provide information if it is sensitive or confidential?
No, Rule 39 mandates furnishing the ‘fullest possible information’. While Rule 41 provides a special, secure procedure for handling ‘Secret’ files, the principle is that all information must be available for audit. A department cannot use confidentiality as a reason to refuse cooperation entirely.
What are ‘reasonable facilities’?
‘Reasonable facilities’ refers to the practical support needed for an auditor to do their job. This can include providing a desk and chair, access to records and files, use of a photocopier, and making staff available to answer questions about the documents provided.
Key Takeaways
- Full cooperation with Audit and Accounts Officers is mandatory for all government departments.
- This cooperation includes providing both a suitable working environment (facilities) and complete access to information.
- Information cannot be withheld when requested for official duties like preparing accounts, reports, or conducting audits.
- This rule is fundamental to ensuring financial transparency and accountability in government operations.