UPSC Mains 2025 GS4 Q10: model answer
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.
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?
What the question wants
Options before Rajesh on a ₹35 lakh purchase above his power, issues involved, and best option.
How to structure it
Intro: Rajesh's financial power ends at ₹30 lakh. Body: (a) Options; (b) Ethical issues; (c) Best option: Option 3, with reasons. Conclusion: a reputation for integrity outlasts any good ACR.
- 1(a) Options
- 2(b) Ethical issues
- 3(c) Best option: Option 3, with reasons
Model answer
Rajesh's financial power ends at ₹30 lakh. The ₹35 lakh purchase needs his boss's sanction, while office practice suggests splitting the order to avoid it, and his promotion depends on the same boss.
(a) Options
- Split the order into smaller bills within his power.
- Approve the full amount himself, ignoring the limit.
- Send the proposal to his boss for sanction, as the rules require, after checking whether the quantity is needed and whether the single vendor is justified.
- Delay or drop the purchase.
(b) Ethical issues
- Rule of law: GFR prohibits splitting expenditure to avoid sanction of higher authority.
- Fairness in procurement: buying from one 'particular' vendor without competition violates GFR rules on open tender or GeM.
- Career interest vs integrity; fear of ACR.
- Bad customs: 'everyone does it' does not make it right.
- Accountability to audit and to the public sector's shareholders.
(c) Best option: Option 3
- Check the requirement and prepare a proper proposal: need, quantity, market rates.
- Recommend procurement through GeM or competitive bids, unless there is a recorded reason for the vendor.
- Put up the file to the boss for sanction, explaining politely that splitting is prohibited and would attract audit objections that could harm him too.
- Keep a written record.
Why: splitting would be a breach of rules and could invite vigilance action; approving beyond power is worse; delaying hurts work. Option 3 follows law, protects the organisation and, in the long run, Rajesh's reputation. An ACR earned by bending rules is a liability; a reputation for integrity lasts a whole career.
Keywords, cases and data to drop in
GFR splitting prohibition delegation of financial powers GeM integrity vs career audit
Where most answers lose marks
- Accepting the splitting practice.
- Ignoring the single-vendor issue.
Fresh examples from current affairs

Supreme Court: no prior approval under Section 17A needed to probe a bribe demand
In a judgment of 16 October 2026, a Supreme Court Bench of Justices S.V.N. Bhatti and N.V. Anjaria held that investigating a bribe demand by a public servant does not need prior approval under Section 17A of the Prevention of Corruption Act. Asking for a bribe, the court said, is not part of discharging official duties.
UPSC angle: Prelims: Sections 7, 7A, 17A and 19 of the PC Act. · Mains GS-II/GS-IV: honest officers versus accountability.
19 Oct 2026Learn the concept
Question text as printed in the official UPSC question paper: https://www.upsc.gov.in/sites/default/files/GENERAL-STUDIES-PAPER-IV-QP-CSM-25-010925.pdf The model answer is original Battle IAS work; use it to learn structure, not to memorise.