← All questionsGS4 · 2025 · Case Studies — Society ·Rajesh and Order Splitting (Case)
QUESTION 10
GS4
20 marks

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. Rajesh is perturbed. He is unsure of taking decision in the matter. ,(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?

WRITE IN
14 min
250 words

What the examiner wants

Rajesh's boss wants a ₹35 lakh purchase from one vendor at Rajesh's level, which would need splitting the order against GFR. List options, issues and choose.

Case studyName the stakeholders and the issues, weigh the options, and say what you would do and why.

Demand-wise check

  1. 1(a) Options: split the order; send to the boss for sanction; check need and run proper procurement (GeM/tender); reduce to what is needed≈65 words
  2. 2(b) Issues: rule violation, favouring a vendor, fear for ACR, loyalty vs integrity, audit risk≈65 words
  3. 3(c) Best: do not split; verify requirement; process through GeM/competitive bids; put the file to the boss for sanction with a clear note≈65 words

Open in about 30 words and close in about 30.

Answer plan

Facts(a) options(b) issues(c) choice with reasonsConclusion

Where marks usually go

  • Calling splitting acceptable because it is 'common practice'
  • Missing the single-vendor favour issue

Draw this

  • Option table: rule-compliant? fair? risk?

Value addition

  • RuleGFR 2017 Rule 157 says purchases shall not be split to avoid sanction of higher authority.General Financial Rules, 2017
  • PlatformGovernment e-Marketplace (GeM) is mandated for common-use items under GFR Rule 149.GFR 2017; GeM

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