Скачать или смотреть GFR Rule No. 40

🔸 GFR Rule 40 Explained | Why Government Departments Cannot Hide Records From Audit

Imagine an audit officer walks into a department and requests payment files and ledgers — but the subordinate authority says, “Sir, these documents cannot be given right now.”

If records are hidden during an audit, how will irregularities ever be detected?
This is exactly why GFR Rule 40 exists.

GFR Rule 40 clearly states that no subordinate authority can withhold any information, record, or document demanded by an Audit Officer or Accounts Officer.
No delays, no excuses — complete transparency.

🔸 Real Example
During an audit in a State PWD office, the accounts officer requested contractor payment files. The local authority attempted to delay the submission. The audit team immediately invoked Rule 40 and escalated the matter.

🔸 What happened?
The files were produced without delay, and multiple irregularities were uncovered, including fake bills that had already been approved.
If those records had remained hidden, a fraud worth crores would have gone unnoticed.

🔸 In Simple Words
GFR Rule 40 = Zero-Excuse Transparency.
If the audit asks for information, it must be provided immediately.
Because without open records, accountability becomes nothing more than a formality.