Case Study 6: You are an IAS officer recently appointed as the Deputy Secretary in the Ministry of Rural Development. Your responsibilities include overseeing the implementation of various rural development schemes and ensuring their efficient execution. During an audit of the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) funds, you discover a substantial portion of the funds allocated for rural employment projects has been siphoned off by senior officials within the ministry through fraudulent invoices and fake beneficiary lists. The funds meant for the rural poor have been diverted to personal accounts. You are faced with an ethical dilemma. Reporting this corruption could lead to severe repercussions for you as the implicated senior officials are politically influential and have strong connections. You have also received subtle threats implying that your career progression could be jeopardized if you proceed with the disclosure. On the other hand, ignoring the corruption would mean perpetuating a cycle of exploitation and depriving the rural poor of their rightful benefits. 1. What are the ethical issues involved in the above case? 2. What are the options available to you? 3. Identify and explain your chosen course of action after evaluating the merits and demerits of each option. (250 words, 20 marks)