Case Study: You are a probationer IAS officer serving as Assistant Collector. You notice that your Collector and immediate mentor regularly diverts disaster relief funds for beautifying administrative offices and purchasing luxury vehicles. When you politely seek clarification, the Collector suggests that "flexibility in budgeting is necessary for administrative efficiency" and reminds you that your appraisal report is under his pen. (a) Discuss the ethical dilemma of a subordinate against a superior. (b) What steps will you take while upholding administrative propriety?