Change set
Pick exam & year, then Go.
Question map
The duties and responsibilities of a controlling officer in respect of funds placed at his disposal are to ensure that :
I.
Expenditure does not exceed the budget allocation
II.
Expenditure is incurred in public interest
III.
Expenditure is incurred for which funds have been provided
Where do these provisions find place in GFR ?
Explanation
According to Rule 27 of the General Financial Rules (GFR), 2017 (and similarly in GFR 2005), the duties and responsibilities of a controlling officer regarding funds placed at their disposal are clearly defined. The rule stipulates that the officer must ensure: (i) expenditure does not exceed the budget allocation; (ii) expenditure is incurred for the specific purpose for which funds were provided; and (iii) expenditure is incurred in the public interest. In contrast, Rule 26 deals with the "Standards of Financial Propriety," which outlines the general principles of care and integrity expected when spending public money. Rule 29 concerns the "Maintenance of Accounts," and Rule 30 relates to the "Power to Sanction Expenditure." Therefore, the specific provisions listed in the question are found under Rule 27.
SIMILAR QUESTIONS
Which one of the following duties is NOT performed by the Comptroller and Auditor General of India ?
Which one of the following is not a duty of the Comptroller and Auditor General of India ?
'A', a Revenue Officer, is entrusted with public money and is either directed by law, or bound by a contract, express or implied, with the Government, to pay into a certain treasury all the public money which he holds. 'A' dishonestly appropriates the money. 'A' has committed the offence of :
X, a revenue officer, is entrusted with public money and is directed by law to deposit the money into a certain treasury. X dishonestly appropriates the money. He has committed the offence of