Rajesh is a Group-A officer with more than five 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 the office. He also manages office supplies and equipment. Rajesh is now sufficiently senior and expects his next promotion to the JAG (Junior Administrative Grade) in the next one or two years. He knows that promotion is based on examination of ACRs/Performance Appraisals of the last five years or so by a DPC (Departmental Promotion Committee) and that an officer lacking requisite grading of ACRs may not be found fit for promotion. Losing promotion may entail financial and reputational loss and a set-back for career progression. Though he always puts his best effort into his duties, he is unsure of the assessment by his superior and is therefore putting in extra effort so that he gets a thumping report at the end of the financial year. One day his reporting officer (who writes his ACR) 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 ₹35 lakh covering all stationery items from the same vendor. As per the organisation’s GFR-based delegated financial powers, expenditure on office items exceeding ₹30 lakh requires sanction of the next higher authority (his boss in the present case). Rajesh knows his immediate superior would expect all these purchases to be done at his level and may not appreciate such ‘lack of initiative’. During discussions with colleagues he also learns of the common (but illegal) practice of splitting expenditure (dividing a large order into several small ones) to avoid obtaining sanction from higher authority. This practice is against the rules and may invite adverse audit comments. Rajesh is perturbed; he is unsure about what decision to take. (a) What are the options available to 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?4b:T13e0,र <!--qid:MAINS_2025_GS-IV_Q10-->