Rajesh is a Group A officer with nine years of service. He is posted as Administrative Officer in an Oil Public Sector undertaking. As an Administrative Officer he is responsible for managing and coordinating various administrative tasks to ensure smooth functioning of office. He also manages office supplies, equipment etc. Rajesh is now sufficient senior and is expecting his next promotion in JAG (Junior Administrative Grade) in the next one or two years. He knows that promotion is based on examination of ACRs/Performance Appraisal of last few years (5 years or so) of an officer by a DPC (Departmental Promotion Committee) and an officer lacking requisite grading of ACRs may not be found fit for promotion. Consequences of losing promotion may entail financial and reputational loss and set-back for career progression. Though he also puts his best efforts in official discharge of his duties, yet he is unsure of assessment by his superior officer. He is now putting extra efforts so that he gets thumping report at the end of financial year. As Administrative Officer, Rajesh is regularly interacting with his immediate boss, who is his reporting officer for writing his ACR. One day he calls Rajesh and wants him to buy computer-related stationery on priority from a particular vendor. Rajesh instructs his office to initiate action for procuring these items. During the day, the dealing Assistant brings an estimate of Rupees Thirty Five Lakhs covering all stationery items from the same vendor. It is noticed that as per delegated financial powers, as provided in the GFR (General Financial Rules) as applicable in that Organisation, expenditure for office items exceeding Rupees Thirty Lakhs requires sanction of the next higher authority (boss in the present case). Rajesh knows that immediate superior would expect all these purchases should be done at his level and may not appreciate such lack of initiative on his part. During discussions with office, he learns that common practice of splitting of expenditure (where large order is divided into a series of smaller ones) is followed to avoid obtaining sanction from higher authority. This practice is against the rules and may come to the adverse notice of Audit. (a) What are the options available with Rajesh in the above situation? (b) What are the ethical issues involved in this case? (c) Which would be the most appropriate option for Rajesh and why?

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Q1.

Rajesh is a Group A officer with nine years of service. He is posted as Administrative Officer in an Oil Public Sector undertaking. As an Administrative Officer he is responsible for managing and coordinating various administrative tasks to ensure smooth functioning of office. He also manages office supplies, equipment etc. Rajesh is now sufficient senior and is expecting his next promotion in JAG (Junior Administrative Grade) in the next one or two years. He knows that promotion is based on examination of ACRs/Performance Appraisal of last few years (5 years or so) of an officer by a DPC (Departmental Promotion Committee) and an officer lacking requisite grading of ACRs may not be found fit for promotion. Consequences of losing promotion may entail financial and reputational loss and set-back for career progression. Though he also puts his best efforts in official discharge of his duties, yet he is unsure of assessment by his superior officer. He is now putting extra efforts so that he gets thumping report at the end of financial year. As Administrative Officer, Rajesh is regularly interacting with his immediate boss, who is his reporting officer for writing his ACR. One day he calls Rajesh and wants him to buy computer-related stationery on priority from a particular vendor. Rajesh instructs his office to initiate action for procuring these items. During the day, the dealing Assistant brings an estimate of Rupees Thirty Five Lakhs covering all stationery items from the same vendor. It is noticed that as per delegated financial powers, as provided in the GFR (General Financial Rules) as applicable in that Organisation, expenditure for office items exceeding Rupees Thirty Lakhs requires sanction of the next higher authority (boss in the present case). Rajesh knows that immediate superior would expect all these purchases should be done at his level and may not appreciate such lack of initiative on his part. During discussions with office, he learns that common practice of splitting of expenditure (where large order is divided into a series of smaller ones) is followed to avoid obtaining sanction from higher authority. This practice is against the rules and may come to the adverse notice of Audit. (a) What are the options available with Rajesh in the above situation? (b) What are the ethical issues involved in this case? (c) Which would be the most appropriate option for Rajesh and why?20

Introduction

This case turns on whether the fear of an adverse ACR should bend financial propriety.

(a) Options Available to Rajesh

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(i) CAPITULATE [Compromised-Hybrid]

Splitting the ₹35 lakh order pleases the boss but breaks the GFR delegation, Conscience Laundering through Hierarchy.

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(ii) CONFRONT [Strict-Legal]

Reporting the boss to the CVO at once presumes malafide without proof.

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(iii) EVADE [Procedural-Evasive]

Sending the file back to the office is Moral Escapism.

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(iv) COMPROMISE [Procedural-Evasive]

Seeking sanction but keeping the nominated vendor leaves favouritism intact.

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(v) RECONCILE ✓ [Balanced]

One consolidated file for the boss's sanction, bought competitively and on priority (recommended).

(b) Ethical Issues Involved in the Case

The core dilemma is between Loyalty to the Reporting Officer and Financial Probity.

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Fraud on delegation

GFR 2017 Rule 157 bars splitting a demand to avoid higher sanction.

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Vendor favouritism

A nominated vendor signals a possible Conflict of Interest and bypasses GeM (Rule 149).

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ACR as a lever

Career fear breeds Motivated Blindness, and "common practice" normalises the wrong.

(c) Most Appropriate Option for Rajesh and Why

Loyalty to Superior vs Financial Probity. Venn diagram: Loyalty to Superior, Financial Probity; overlap: One file, competitive buying, fast

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Document and disclose

Put the full proposal up citing Rule 157 and confirm oral directions in writing, as T.S.R. Subramanian (2013) [case] advised.

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Buy through GeM

GeM [scheme] gives quick, open price discovery in which the vendor can compete.

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Contest unfair grading

Dev Dutt (2008) [case] lets him represent against any adverse entry.

Justification:

Kant's Categorical Imperative: if every officer split bills, delegated financial powers would become meaningless.

Conclusion

Rajesh should deliver fast, but as one sanctioned, competitive order, because probity survives every audit and every DPC.

This model answer is indicative and the model can make mistakes; please verify key facts independently.

Question from the official UPSC Civil Services (Main) Examination 2025 paper. Answer written by Ghissu's engine and checked against our editorial standards. Found an error? Tell us and we correct it within 48 hours.