You are an auditor with a government department. Your son is starting a business and for that, he needs a large amount of loan from a bank you are auditing. But he couldn’t secure a loan from the bank because of his bad CIBIL score. Moreover, you cannot take the loan as the amount far exceeds your salary range. When you scrutinize the accounts of the bank, you find that its balance sheet has hidden stressed assets. However, one Assistant General Manager of the bank offers you help in return of favour that you do not reveal the balance sheet of the bank. What are the values in conflict in the above situation? What are the various options before you? Also, provide justification for each of the option.

Case Study You are the Municipal Commissioner of a rapidly growing city facing an acute water crisis due to depleting groundwater levels and inadequate water supply infrastructure. To address this, the state government has launched an ambitious project to construct a reservoir and implement a pipeline network to provide water to all households. The project has strict deadlines as it is being funded by an international agency that requires completion within 18 months. However, during the land acquisition process for the reservoir, several tribal families residing in the area protest, claiming that they were not adequately consulted, and their traditional livelihoods are at stake. Simultaneously, an environmental group files a petition in the court, alleging that the project will destroy a critical wildlife corridor. The contractors involved in the pipeline construction also complain of delayed payments, which is slowing down progress. The media has begun portraying the project as a failure, and public pressure is mounting. You are tasked with resolving these issues, ensuring the timely completion of the project while addressing the concerns of all stakeholders. 1. Who are the stakeholders involved in this case? 2. What are the ethical issues involved in this case? 3. What will be your course of action to resolve the issues and ensure the project's timely completion while addressing stakeholder concerns?

Case Study Arvind Mehta, a senior public servant, currently heads the Budget Division in the Ministry of Finance. His division is presently involved in allocating budgetary support to various states, four of which are scheduled to hold assembly elections within the current financial year. As per the latest Union Budget, more than Rs 8,300 crore was allocated to the National Housing Scheme (NHS), a key centrally sponsored welfare programme aimed at providing affordable housing to weaker sections. By June, Rs 775 crore had already been disbursed under the scheme. Parallelly, the Ministry of Commerce had been pursuing the establishment of a Special Economic Zone (SEZ) in a southern state to promote exports. After nearly two years of consultation between the Centre and the state, the Union Cabinet gave its approval in August, and the process for acquiring land has since begun. In another development, a Public Sector Undertaking (PSU) had proposed a natural gas processing plant in a northern state to support the regional gas grid, an essential element of the country's energy security strategy. The land for the project is already available, and after three rounds of global bidding, the contract was awarded to M/s XYZ Hydrocarbons, a multinational company. The first tranche of payment is scheduled for December. To meet the funding requirements of these two major development projects, an additional Rs 6,000 crore is required. It has been proposed that this amount be re-appropriated from the NHS budget. The file seeking approval for this re-allocation was sent to the Budget Division for examination and processing. On reviewing the file, Arvind Mehta became concerned. He realised that diverting funds from the NHS could delay its implementation, a scheme widely promoted by senior political figures and closely linked to electoral commitments. On the other hand, delaying fund allocation to the SEZ and the gas plant could lead to significant financial losses and reputational damage at both national and international levels. Upon raising the issue with his superiors, Arvind was advised that the matter is politically sensitive and must be expedited without delay. Question: a) Identify the ethical issues involved in reallocating funds from a welfare programme to development projects. b) In light of the responsibility to ensure prudent use of public resources, what options are available to Arvind Mehta? Would resigning from his post be a reasonable or ethical course of action?

Case Study You are posted as a District Magistrate. You come to know about a situation in the village under your jurisdiction where the population is suffering from Anaemia. An initiative was taken to provide fortified rice to villagers in order to provide nutrition to them but villagers deny to eat them as they have the misconception of the rice being the plastic rice. On the other hand, the village is also influenced by the Leftist movement and you get to know that Naxalites are using this public perception for their own benefit, making it more difficult for the government to reach the people. An alternate initiative was taken by providing iron tablets to people but it created another misconception among villagers that these tablets lead to more weight of babies in pregnant mothers leading to delivery complications. Thus, it also ended in failure. (a) What are the various issues involved in the above case study? (b) How will you change the perception of the people in the backdrop of the spread of misinformation by the Naxalites?

Case Study In Chandrapur, the local administration faced a dilemma as the Shivaji Stadium, a beloved but deteriorating venue for local sports, neared collapse. Concurrently, the town's economy was suffering from the closure of coal mines, leading to rising unemployment and the problem of migration. Serendipitously, two proposals landed on the District Collector's desk. A company offered to build a shopping complex on the stadium land, promising jobs for thousands, while Sports Authority of India proposed transforming the stadium into a multi-sport training academy to preserve local sports culture and potentially gain national recognition. Both proposals required the entire stadium land, sparking heated debates at town hall meetings. Former athletes, unemployed miners, and young sports enthusiasts weighed in, torn between economic stability and preserving their sporting heritage. As the District Collector, you have to navigate this situation. 1. What are the stakeholders involved in the decision-making process for the future of Shivaji Stadium? 2. Discuss the potential socio-economic impacts of both decisions (tech park and sports complex) on Chandrapur. 3. What strategies can the District Collector employ to ensure sustainable long-term development and prosperity for Chandrapur?