You are an Assistant Accounts Officer in the State Urban Development Department. Your team is finalizing the Utilisation Certificate (UC) for a 12 crore project on Smart City Infrastructure, which is due for a state audit next month. During reconciliation, you discover that 2 crore was shown as "fully utilised" in records, but the actual implementation is pending. You raise the discrepancy with your Section Head, who responds: "That amount was reallocated temporarily for an emergency drainage project. It'll be covered next quarter. Just adjust the note, you will be taken care of." You check internal emails: there's no official order for reallocation. The senior is well-connected and known to side-line juniors who "don't cooperate." A colleague warns you: "If you raise this, expect a transfer." You now face a critical decision. The UC will go to the audit team and potentially to the legislature. Filing it as-is would technically be misinformation; flagging it may trigger an internal inquiry against your superior and land you in professional isolation. You find yourself in a bind. 1. What are the ethical issues and ethical dilemmas the officer is facing? 2. Examine the available options and identify which one aligns best with public service values. 3. What internal institutional checks can prevent such misuse of financial reporting in government departments?

Answered by 2 toppers · CSE 2025

Syllabus: Case Studies on above issues.