Rule 40 of the General Financial Rules 2017 Prohibition on Withholding Information
Original Rule Text
Visual Summary
Subordinate Authority
Any government official or department under a higher authority.
Absolute Prohibition
Information or documents cannot be withheld from auditors.
Required Information
Includes all information, books, and other relevant documents.
Audit & Accounts Officers
The officials who have the right to demand and inspect these documents.
Executive Summary
Rule 40 establishes a clear and mandatory duty for all government authorities. It states that if an Audit Officer or an Accounts Officer requests any information, books, or documents, the authority must provide them. This rule ensures transparency and accountability by prohibiting any government official from hiding or refusing to share records required for financial review and audit.
In-Depth Analysis of the Rule
Introduction
Rule 40 is a cornerstone of financial accountability within the government. It is a simple but powerful directive that underpins the entire system of audit and financial oversight. This rule ensures that officials responsible for checking government finances have unrestricted access to the necessary information to perform their duties effectively.
Breakdown of the Rule
The rule can be broken down into three key components:
- Who is bound by this rule? A ‘subordinate authority’. This term refers to any government department or any official who is under the authority of the President. In practical terms, this covers almost every government office and employee.
- What is prohibited? The act of ‘withholding’. This means an authority cannot refuse, hide, delay, or obstruct access to any required information, books, or documents.
- Who has the right to ask? The ‘Audit Officer’ or ‘Accounts Officer’. These are officials tasked with examining government expenditure and receipts to ensure financial rules are followed, funds are used properly, and accounts are accurate.
Practical Example
Imagine the head of a government department, Ms. Sharma, has overseen a large project. An Audit Officer, Mr. Kumar, is assigned to review the project’s expenses. Mr. Kumar sends a formal request to Ms. Sharma for all invoices, payment records, and contract documents related to the project. Under Rule 40, Ms. Sharma is legally obligated to provide all these documents to Mr. Kumar. She cannot claim the documents are confidential (unless they fall under specific categories like ‘Secret’ as mentioned in Rule 41) or refuse to provide them for any reason. Failure to comply would be a direct violation of the General Financial Rules.
Conclusion
Rule 40 is absolute and leaves no room for ambiguity. It reinforces the principle that public funds are subject to scrutiny and that those who manage them are accountable. By ensuring that Audit and Accounts Officers can access all necessary records, this rule helps prevent financial irregularities, promotes transparency, and maintains the integrity of the government’s financial management system.
Related Provisions
This rule is part of a set of rules that govern the relationship between government departments and audit/accounts authorities. Understanding the related provisions provides a fuller picture of the audit process:
- Rule 39: Demand for information by Audit or Accounts Officer – This rule establishes the positive duty of a subordinate authority to provide facilities and furnish information to the Audit or Accounts Officer. Rule 40 is the negative command that complements this, prohibiting the withholding of such information.
- Rule 41: If the contents of any file are categorized as ‘Secret’ or ‘Top Secret’ – This rule provides a specific procedure for handling highly sensitive documents. While Rule 40 prohibits withholding information, Rule 41 outlines the special protocol to be followed when the requested documents are classified, ensuring that security is maintained while still complying with audit requirements.
Learning Aids
Mnemonics
- “Rule FORTY: For The Inspector.” This helps remember that Rule 40 is about providing everything an inspector (Audit or Accounts Officer) asks for.
- “A.B.C: Audit Books, Cannot withhold.” A simple acronym to remember the core message: when it comes to Audit, you cannot withhold the Books.
Mindmap
Multiple Choice Questions (MCQs)
1. According to Rule 40, what is a subordinate authority explicitly forbidden from doing?
- A) Questioning the authority of an Audit Officer.
- B) Withholding any information, books, or documents required by an Audit or Accounts Officer.
- C) Destroying old records without permission.
- D) Communicating directly with the Ministry of Finance.
Show Answer
Correct Answer: B) Withholding any information, books, or documents required by an Audit or Accounts Officer.
2. The obligation under Rule 40 applies when a request for information is made by which specific officials?
- A) Any senior government official.
- B) The Head of the Department only.
- C) The Audit Officer or Accounts Officer.
- D) A representative from the Ministry of Law.
Show Answer
Correct Answer: C) The Audit Officer or Accounts Officer.
3. While Rule 40 establishes a general prohibition on withholding documents, which other rule provides a specific protocol for handling requested files that are categorized as ‘Secret’ or ‘Top Secret’?
- A) Rule 39, concerning the demand for information.
- B) Rule 5, concerning the removal of doubts.
- C) Rule 41, concerning the handling of classified documents.
- D) Rule 37, concerning responsibility for losses.
Show Answer
Correct Answer: C) Rule 41, concerning the handling of classified documents.
Frequently Asked Questions
Can my superior officer order me to withhold documents from an auditor?
No. Rule 40 is a direct command from the General Financial Rules. An order from a superior to violate this rule would be an improper direction. The rule states that a subordinate authority ‘shall not withhold’ information, making it a mandatory duty to comply with the auditor’s request.
What happens if an authority violates Rule 40?
Violating Rule 40 would be a breach of financial propriety and could lead to disciplinary action. It undermines the system of accountability and transparency that the financial rules are designed to uphold.
Are there any exceptions to this rule?
Rule 40 itself does not list any exceptions. However, Rule 41 provides a specific procedure for handling documents that are classified as ‘Secret’ or ‘Top Secret’. This is not an exception to providing the information, but rather a special method for its secure handling to ensure audit requirements are met without compromising national security.
Key Takeaways
- Full Cooperation is Mandatory: Government officials must fully cooperate with Audit and Accounts Officers.
- No Withholding of Records: It is strictly forbidden to hide, refuse, or delay providing any requested information, books, or documents.
- Applies to Everyone: The rule applies to all ‘subordinate authorities,’ which covers virtually all government departments and personnel.
- Foundation of Accountability: This rule is essential for ensuring financial transparency and holding government bodies accountable for their spending.