A Rao-regular matrix and the Rao idempotent of a matrix over a commuta
tive ring are defined. We prove that a matrix A over a commutative rin
g is regular if and only if A is a sum of Rao-regular matrices with mu
tually orthogonal Rao idempotents. We find necessary and sufficient co
nditions for a matrix to have group inverse over a commutative ring. A
lso, we give a method for computing minors of reflexive g-inverse when
ever it exists.