Delegation of Financial Powers 2024

Reference Delegation of Financial Powers Rules, 2024	Authority · Effective Ministry of Finance, Dept. of Expenditure · 1st April, 2024
Government of India  ·  Ministry of Finance  ·  Department of Expenditure

SUPERSEDES The Delegation of Financial Powers Rules, 1978 stands repealed with effect from 1st April, 2024. All sanctions, orders and delegations issued under the 1978 Rules continue to remain valid unless specifically cancelled.

Delegation of Financial Powers Rules, 2024

Preface  —  Dr. T.V. Somanathan, Finance Secretary & Secretary (Expenditure)

"Delegation in general, and delegation of financial powers in particular, is an important determinant of efficiency in large organisations. Recognizing the need for a contemporary framework that fosters quicker and more efficient decision-making without loss of control, the Delegation of Financial Powers Rules 2024 has been formulated as a replacement for its predecessor, the Delegation of Financial Powers Rules 1978."

The exercise of revising the Delegation of Financial Powers Rules began with a critical examination of the 1978 Rules. Some of the provisions were perceived as complex and occasionally ambiguous. A comprehensive revision, therefore, became imperative.

A key objective of the Delegation of Financial Powers Rules 2024 is simplicity and ease of understanding. The aim is to empower users with a framework of rules that is not only comprehensive but also easily navigable, so that financial decision-makers at all levels can comprehend and execute their responsibilities with clarity. The rules have also been designed to accommodate updates and modifications in a timely manner, making them adaptive and responsive to future needs.

To facilitate agile financial decision-making, the Delegation of Financial Powers Rules 2024 allow greater autonomy to various levels of authority, and reduce bottlenecks. They aim to empower departments and individuals, fostering a sense of ownership and responsibility for financial decisions.

Rule 1  —  Short Title and Commencement

   (1) These rules may be called the Delegation of Financial Powers Rules, 2024.

   (2) They shall come into force with effect from the 1st day of April, 2024.

Rule 2  —  Power to Relax

The President being satisfied that it is necessary or expedient so to do may, by general or special order:

Clause	Provision
(a)	Relax all or any provisions of these rules in relation to any authority
(b)	Delegate to any authority powers in addition to the powers delegated under these rules
(c)	Reduce the powers delegated to any authority to such extent as may be specified in the order
(d)	Impose conditions in addition to those specified by these rules
(e)	Withdraw from any authority all or any of the powers delegated under these rules

Rule 3  —  Definitions

In these rules, unless the context otherwise requires:

Term	Definition
Administrator	Means an Administrator of a Union territory, by whatever name designated, appointed under Article 239 of the Constitution
Annexure	Means the Annexure appended to these rules
Appropriation	Means the assignment of funds to defray charges in respect of the indicated voted or charged section
Competent Authority	In respect of the power to be exercised, means the President or such other authority to which the power is delegated by or under these rules, or any general or special rules or orders issued by the Government of India
Department of the Government of India	Means any of the Ministries, Departments, Secretariats and Offices as notified from time to time and listed in the First Schedule to the Government of India (Allocation of Business Rules) and the Vice-President's Secretariat
Finance Ministry	Means the Department of Expenditure, Ministry of Finance of the Government of India. Where the Scheme of Integrated Financial Adviser is in force, the IFA will exercise delegated powers subject to supervision by Finance Ministry
Head of the Department	Means an authority or person (not below the rank of Deputy Secretary to the Government of India and equivalent), declared by the Department concerned as a Head of the Department (HoD) in relation to an identifiable establishment
Head of Office	Means a Gazetted Officer designated as such, subordinate to Administrators and Heads of Departments
Ministry of Finance	Means the Departments concerned with the subject matter in the Ministry of Finance
Projects	Means one-time expenditure resulting in creation of capital assets or otherwise, which could yield financial or economic returns or both; may be separate or part of an approved scheme
Re-appropriation	Means transfer, by a Competent Authority, of funds from one primary unit of appropriation to another to meet additional expenditure within the same Section (Revenue or Capital) of the grant
Recurring expenditure	Means expenditure which is incurred at periodical intervals for the same purpose; other expenditure is non-recurring
Schemes	Means programmes through which Departments of the Government of India spend resources for delivering goods or services or both

Rule 4  —  Provision of Funds by Parliament

After the Appropriation Bill is passed by Parliament and assented to by the President, the amounts so authorised become available to the concerned Departments of the Government of India to meet sanctioned expenditure.

Rule 5  —  General Conditions on Powers to Sanction Expenditure

Clause	Provision
(1)	No Authority shall sanction expenditure or advances without the previous consent of the Finance Ministry if it involves the introduction of a new principle or practice likely to lead to increased expenditure in future.
(2)	A Subordinate Authority shall exercise the power to sanction expenditure subject to any general or special order or direction which the authority delegating or re-delegating such power may issue or prescribe from time to time.

Rule 6  —  Residuary Financial Powers

All financial powers, not specifically delegated to any authority by these rules — including creation and abolition of posts — shall vest in the Finance Ministry.

Rule 7  —  Sanction of Expenditure

Clause	Provision
(1)	All expenditure shall require both sanction and Appropriation. Expenditure can be incurred against a sanction only when funds are made available by valid appropriation or Re-appropriation.
(2)	A sanction to recurring expenditure or liability becomes operative when funds for the first year are made available by valid Appropriation or Re-appropriation or by an advance from the Contingency Fund, and remains effective for each subsequent year subject to appropriation in such years and the terms of the sanction.

Rule 8  —  Primary Unit of Appropriation

A grant or Appropriation for charged expenditure is distributed by standard Object Heads under which it shall be accounted for. Each such standard Object Head constitutes a primary unit of appropriation.

The primary unit may include both voted and charged expenditure (shown separately). The Finance Ministry specifies Object Heads and may add, delete or amend them.

The Detailed Demands for Grants shall follow six standard tiers of classification:

Tier	Type of Head & Codification
1	Major Head — 4 digits (Function)
2	Sub-major Head — 2 digits (Sub-function)
3	Minor Head — 3 digits (Programme)
4	Sub-head — 2 digits (Scheme)
5	Detailed Head — 2 digits (Sub-scheme)
6	Object Head — 2 digits (Primary unit of Appropriation)

Rule 9  —  Allotment of Funds

The Departments of Government of India or authority on whose behalf a grant or Appropriation for charged expenditure is authorised by Parliament shall distribute the sanctioned funds, where necessary, among the controlling and disbursing officers subordinate to it.

Rule 10  —  Appropriation and Re-Appropriation

General Restrictions · Delegated Powers · Government of India Decisions

A. General Restrictions

Clause	Provision
(1)	Save with prior approval of Parliament, funds shall not be appropriated or re-appropriated to meet expenditure on a New Service or New Instrument of Service (NS/NIS) not contemplated in the budget. Financial limits prescribed by Budget Division, DEA shall be referred to for deciding NS/NIS cases.
(2)	Funds shall not be appropriated or re-appropriated to meet expenditure which has not been sanctioned by a competent authority.
(3)	Funds shall not be appropriated or re-appropriated to any work which has not received administrative approval and technical sanction as prescribed.
(4)	Funds provided for charged expenditure shall not be appropriated to meet voted expenditure and vice versa.
(5)	No Re-appropriation shall be made from one grant or Appropriation for charged expenditure to another grant for charged expenditure.
(6)	No Re-appropriation can be made from Capital to Revenue Section of the Grant or vice versa.
(7)	No Re-appropriation can be made from an appropriation already augmented through a Supplementary Demand for Grant passed by Parliament.
(8)	No Re-appropriation can be made from savings under an activity for which a Contingency Fund Advance has already been obtained during the financial year.

B. Powers of Administrative Ministries / Departments

Subject to the general restrictions above, Departments shall have the following powers for re-appropriation of funds (in consultation with their respective Financial Advisors):

Clause	Provision
(i)	Not permitted to augment 'Salaries', 'Allowances', 'Wages', 'Pensionary Charges', 'Medical Expenses' and 'Rent, Rates and Taxes for Land and Buildings' through Re-appropriation.
(ii)	Not permitted to re-appropriate from Object head 'Salaries' to 'Salaries' across schemes.
(iii)	Not permitted to augment provisions already approved by Parliament through Supplementary Demands for Grants.
(iv)	Delegation limited to re-appropriation from lump-sum provision for NE areas to schemes for the benefit of NE area schemes only.
(v)	Permitted: To appropriate or re-appropriate to any work to cover excess of expenditure over authorised sanctioned financial limits up to 20%, subject to approval of Competent Authority.
(vi)	Permitted: To augment a budget provision under any line item ending at an object head, to limits permitted by Ministry of Finance through specific or general orders.
(vii)	Powers to be exercised in consultation with Financial Advisors who shall ensure provisions of these rules are strictly adhered to.

C. Cases Requiring Prior Consent of Budget Division (with concurrence of Secretary, Expenditure)

Clause	Provision
(i)	No Re-appropriation of funds to meet expenditure in the Revenue Section from savings under grants-in-aid to States or Union Territories.
(ii)	No Re-appropriation between Capital Outlay and loans or vice-versa in Capital Section.
(iii)	No Re-appropriation of funds from lump-sum provision for NE areas to meet non-NE area expenditure (except at RE stage if overall ceiling is reduced).
(iv)	No Re-appropriation from provisions made for Externally Aided Projects (EAPs) to Non-EAPs.
(v)	No Re-appropriation from/to provision for Secret Service Expenditure. Prior approval of C&AG required for augmentation of 25% or more of original provision.
(vi)	No Re-appropriation from the primary unit 'Buildings and Structures / Infrastructure Assets / Other Fixed Assets' to any other unit.
(vii)	No Appropriation or Re-appropriation to any work to cover excess beyond 20% of authorized financial limits.
(viii)	No Re-appropriation augmenting a budget provision under any line item beyond limits prescribed by Ministry of Finance.
(ix)	No Re-appropriation of funds to a head from which funds were previously redirected or re-appropriated to another head.

D. Monetary Limits for Re-appropriation Powers of Ministries/Departments

[Ministry of Finance DoE O.M. No. 01(14)/2016-E.II(A)(Part-III), dated 01.04.2024]

Nature of Expenditure	Object Heads Covered	Delegated Power
Establishment Expenditure	Office Expenses, Other Revenue Expenditure, Domestic Travel Expenses, Foreign Travel Expenses	Up to ₹ 2 Crore
Minor Works & Related	Professional Services, Rewards, Leave Travel Expenses, Training Expenses, Materials and Supplies, Cost of Ration, Fuels and Lubricants, Minor Civil and Electric Works, Repair and Maintenance, Bank and Agency Charges and Loss in Exchange	Up to ₹ 5 Crore
Non-Establishment Expenditure	All other object heads	Up to ₹ 15 Crore

NOTEAny order for re-appropriation increasing budget provision under any line item by more than 20% of Budget Estimates or ₹100 crore (whichever is more) shall be reported to Parliament with the last batch of Supplementary Demands of the financial year.

E. Re-appropriation of Funds Earmarked for NER (GoI Decision 2)

Lump sum funds earmarked for northeast areas under non-functional Major Heads 2552, 4552, and 6552 are re-appropriated to functional heads before actual expenditure is incurred. The Secretary of the Ministry/Department concerned is delegated the power to make this re-appropriation, as it is technical in nature and unavoidable. [MoF DoE OM No. 02(01)/2024-E.II(A) dated 03.06.2024]

Rule 11  —  Indents, Contracts and Purchases

Clause	Provision
(1)	Subject to these rules and the General Financial Rules, a Department of the Government of India shall have full powers to sanction expenditure for purchases and for execution of contracts.
(2)	Powers under this rule shall be exercised by the Secretary of the Department up to ₹ 100 Crores for open or limited tender contracts.
(3)	Powers shall be exercised by the Secretary up to ₹ 25 Crores for negotiated or single tender or proprietary contracts and agreements.
(4)	Contracts exceeding the value in sub-rules (2) and (3) shall require the approval of the Minister in charge of the Department.
(5)	Secretaries may confer powers not exceeding their own (as in sub-rules 2 and 3) upon an Administrator or Head of Department or other subordinate authority, in consultation with the Financial Advisor.
(6)	Where powers to award contract have been approved by PIB/EFC/Cabinet for a Project or Scheme, such cases will be processed as per the financial limits laid down for sanction of such Schemes or Projects by the competent authority.

NOTEGoI Decision (1): Clarification on Rule 11(6) — Where a Scheme/Project has been approved by PIB/EFC/Cabinet, the financial limits laid down for that specific scheme/project by the competent authority shall govern the award of contracts, purchases and consultancies that are inseparably linked with it.

Rule 12  —  Powers of Subordinate Authorities

Clause	Provision
(1)	Subject to these rules, Departments of the Government of India shall have full powers for incurring revenue and capital expenditure in case of Appropriation and Re-appropriation.
(2)	A Department may confer powers (not exceeding its own) upon an Administrator or Head of Department in consultation with the Internal Financial Adviser. Exception: No power under this sub-rule shall be re-delegated in respect of: (a) Rule 10 — Re-appropriation of funds; (b) Rule 15 — Waiver of recovery of overpayment; (c) Rule 16 — Appraisal and Approval of Schemes or Projects.
(3)	The Administrator or Head of Department may, by written order, authorise a Gazetted Officer to exercise all or any of the conferred powers. The Administrator/HoD shall continue to be responsible for the correctness, regularity and propriety of decisions taken by such officer.
(4)	Departments, Administrators and Heads of Departments shall have the power to declare any Gazetted Officer subordinate to them as Head of Office. Not more than one Gazetted Officer shall be declared as Head of Office for the same establishment.
(5)	Powers shall be exercised subject to GFR, subsidiary instructions and orders issued by Finance Ministry, General Conditions in Annexure-II, and restrictions and scales issued from time to time.
(6)	The power delegated under these rules can also be exercised for validation of an action already taken or expenditure already incurred, even when the authority had no competence to do so at the time.

Rule 13  —  Powers to Write Off Losses

The power of Subordinate Authorities to write off losses shall be as per the conditions and limits specified by the Finance Ministry. This power may be exercised provided:

Clause	Provision
(a)	The loss does not disclose a defect in rules or procedure requiring orders of higher authority or the Finance Ministry
(b)	There has not been any serious negligence on the part of any Government servant calling for disciplinary action by a higher authority
(c)	A thorough and searching investigation has been made before the decision to write-off; lessons learned should be applied to prevent recurrence
(d)	A quarterly statement of write-off of losses is submitted to the next superior authority

GoI Decision (1): Monetary Limits for Write-off [DoE OM dated 01.04.2024]

Nature of Loss	Authority	Monetary Limit
Irrecoverable losses of stores or public money — Theft, fraud or negligence	Department of the Govt. of India	₹ 5,00,000
Irrecoverable losses of stores or public money — Other cases	Department of the Govt. of India	₹ 2,00,000
Losses of stores — Theft, fraud or negligence	Administrators of Union Territories	₹ 5,00,000
Losses of stores — Other cases	Administrators of Union Territories	₹ 5,00,000 (see note)
Write-off of irrecoverable revenue	Department of Revenue	Full Powers
Loss of revenue or irrecoverable loans and advances — Other cases	Dept. of Revenue (other cases)	₹ 5,00,000
Loss of revenue or irrecoverable loans and advances	Other Depts. of Govt. of India	₹ 2,00,000
Loss of revenue or irrecoverable loans and advances	Administrators of Union Territories	₹ 2,00,000
Deficiencies and depreciation in value of stores (other than motor vehicles/motorcycles)	Department of the Govt. of India	₹ 5,00,000
Deficiencies and depreciation in value of stores (other than motor vehicles/motorcycles)	Administrators of Union Territories	₹ 2,00,000
Condemnation of motor vehicles and motorcycles	Department of the Govt. of India	Full powers for mature condemnation
Write-off of irrecoverable losses of stores — re-delegation to HoD	Department (by written order)	Max 10% of Dept. power
Write-off of loss of revenue — re-delegation to HoDs	Ministries/Depts. (other than Dept. of Revenue)	₹ 5,000 per case

Criteria for Condemnation of Motor Vehicles:

Heavy Commercial Motor Vehicles (HCVs): 4,00,000 km or 10 years (whichever is reached later)

Light Commercial Motor Vehicles (LCVs): 1,50,000 km or 6½ years (whichever is reached later)

Motorcycles: 1,20,000 km or 7 years (whichever is reached later)

Condemned vehicles must be certified as unfit by: (i) an Electrical and Mechanical Workshop of the National Airport Authority; (ii) the Workshop of a State Road Transport Corporation; or (iii) workshop at locations where (i) is not available. Condemned vehicles to be disposed of within three months from the date of placing the fresh order with the manufacturer for replacement.

Rule 14  —  Insurance of Government Property

Government property, both movable and immovable, shall not be insured and no Subordinate Authority shall undertake any liability or incur any expenditure in connection with the insurance of such property without the previous consent of the Finance Ministry, except in cases where relaxation is provided by that Ministry from time to time.

Rule 15  —  Waiver of Recovery of Overpayment Made to Government Servants

Clause	Provision
(1)	A Department, Administrator or Subordinate Authority (as delegated) may waive recovery of an amount overpaid mistakenly to a Government servant in excess of entitlement, subject to: (i) the amount was drawn under a reasonable belief of entitlement; AND (ii) recovery will cause undue hardship OR recovery is impossible.
(2)	A Department may waive recovery of overpayment up to ₹ 2,00,000/- per individual with concurrence of Financial Advisers. Proposals exceeding ₹ 2,00,000/- shall be referred to the Finance Ministry for concurrence.
(3)	Order for recovery of overpayment should be issued within one month from the date of detection of overpayment.

GoI Decision (1): General Instructions for Ministries/Departments [DoE OM dated 01.04.2024]

Checklist for cases of waiver of recovery referred to Dept. of Expenditure (for amounts exceeding ₹ 2 lakhs):

1. Name of the official
2. Designation
3. Amount for waiver
4. Reason for overpayment
5. Date of Detection of Overpayment
6. Date of issue of order of recovery
7. Date of representation submitted by Officer/official mentioning financial hardship
8. Date of Disposal of Representation and decision taken
9. Category of exemption as per DoP&T's OM dated 02.03.2016
10. Relevant Rules under which pay fixation or allowance drawn resulted in overpayment
11. Whether Administrative Ministry is satisfied that loss does not disclose a defect in rules or procedures or there has not been any serious negligence calling for disciplinary action
12. Whether verification of Service Book has been done periodically. If yes, why was such wrong fixation not detected
13. Why such wrong fixation was not detected during internal audit

NOTESupreme Court Decision (State of Punjab vs. Rafiq Masih, 2014): Recovery of overpayment may not be ordered when: (i) recovery is from employees of Class III & IV (Group C & D); (ii) recovery is from retired employees or employees due to retire within one year; (iii) excess payment was made for more than five years before the recovery order; (iv) employee was required to discharge duties of a higher post but should have worked at an inferior post; (v) recovery would be iniquitous or harsh to a degree far outweighing the employer's right to recover.

Rule 16  —  Expenditure on Schemes or Projects

Clause	Provision
(1)	A Department may sanction expenditure on any scheme or project as per powers delegated by the Finance Ministry from time to time, subject to outlay having been approved by the Competent Authority in accordance with the appraisal and approval process prescribed by Finance Ministry. The power of appraisal and approval under this rule shall not be delegated.
(2)	Where award of contract or purchase or consultancy is inseparably linked with the Scheme, such expenditure will be processed as per the financial limits laid down for sanction of such Schemes or Projects by the authority competent to approve them.

NOTEGoI Decision (1): Appraisal and approval of public funded Schemes and Projects is governed by Dept. of Expenditure OM No. 24(35)/PF-II/2012 dated 5th August, 2016 (placed at Appendix-III). These guidelines will continue till further orders. [OM dated 01.04.2024]

Rule 17  —  Grants-in-Aid, Loans, etc.

Departments of the Government of India and Administrators shall have full powers to sanction grants-in-aid including scholarships and loans, provided:

Clause	Provision
(a)	Such grants-in-aid including scholarships are in accordance with the rules or principles prescribed with the previous consent of the Finance Ministry and a certificate to that effect is included in the sanction
(b)	The rate of interest on a loan and the period of payment thereof are fixed with the previous consent of the Ministry of Finance unless the rate of interest and period of repayment are prescribed in any general or special order of the Department

Rule 18  —  Trading Operations

Notwithstanding anything contained in these rules, all proposals in the following categories shall be referred to the Ministry of Finance for concurrence before approval:

Clause	Provision
(a)	For the purchase of commodities not intended for Government consumption but for sale or issue to the public, State Governments or any other agency
(b)	For fixing of prices in respect of direct trading operations of Government
(c)	From Government companies and undertakings which may be referred to Government for fixation of prices for their products or stocks

NOTEException: Proposals under (a) and (b) need not be referred to the Ministry of Finance if the value of the transaction is below Rupees twenty-five crore.

Rule 19  —  Dismantlement of Public Buildings

Subject to the conditions below, Departments and Administrators shall have full powers to sanction dismantlement of public buildings (other than purely temporary structures) with the concurrence of their Financial Advisers:

Clause	Provision
(i)	No public building shall be dismantled unless it has been previously ascertained that it is not required by any other Department of the Government of India
(ii)	No public building shall be demolished unless it is structurally dangerous, beyond economic repairs (certified by technical authority), or it is necessary to vacate the site for a more important Government building
(iii)	A public building sanctioned for dismantlement shall be disposed of by public auction through CPWD (or local PWD where CPWD does not operate), unless specific prior approval of Competent Authority is taken for disposal to an identified party
(iv)	Departments and Administrators shall have full powers to sanction dismantlement of purely temporary structures (structure whose life is not more than two years)

Rule 20  —  Communication of Sanctions to Audit

Clause	Provision
(1)	Whenever the consent or sanction of the Finance Ministry is required, it shall be communicated to the Audit/Pay and Accounts Officer by the Department itself by adding the following clause to the sanction: "This order/memorandum issues with the previous consent/sanction of the Ministry of Finance, communicated vide their U.O. No. …… dated ……"
(2)	Where Internal Finance/Integrated Finance advice is required and concurrence of competent authority obtained, it shall be communicated to audit by adding: "This sanction issues with the approval of competent authority. The advice of Internal Finance / Integrated Finance was conveyed vide Dy. No./U.O. No. ……… dated ………"

Rule 21  —  Repeal and Savings

Clause	Provision
(1)	The Delegation of Financial Powers Rules, 1978 is hereby repealed. Such repeal shall not affect anything done, any order issued, any action taken or any powers exercised before coming into force of these Rules. All sanctions, orders, declarations or other actions taken before commencement of these rules shall continue to be operative unless specifically cancelled or revoked. All delegations made to any authority under special orders of Government shall also continue in force unless specifically revoked by the President.
(2)	Nothing contained in these rules shall apply to: (a) Ministry of Railways and subordinate authorities; (b) Ministry of Defence and subordinate authorities in relation to expenditure debitable to Defence Services Estimates; (c) Departments of Atomic Energy and Space; (d) Department of Telecommunications; (e) Government of India's representatives abroad (whose powers are determined separately in consultation with Finance Ministry).

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Annexure-I — List of Standard Object Heads

See Rule 8 · Specifies primary units of appropriation

A. Revenue Expenditure

Object Class I — Compensation to Employees

Code	Object Head	Description / Definitions
01	Salaries	Pay of Government employees as defined under FR 9(21), honorarium to Government servant, stipend to interns, emoluments and allowances of Heads of States and other high dignitaries including Sumptuary Allowance, salary of canteen staff, leave encashment on LTC.
02	Wages	Wages of labourers and staff paid out of contingencies.
04	Pensionary Charges	All pensionary benefits including pensions and gratuity in all forms to Government employees, MPs, freedom fighters, etc. Also includes contributions to service funds, contributory provident funds, leave encashment at retirement, and Government's contribution under NPS.
05	Rewards	Rewards under a scheme given to Government employees in addition to pay and allowances. Also includes payment of bonus and cash awards for Hindi Pratiyogita, etc.
06	Medical Treatment	Amount paid towards medical reimbursements/treatment of Government employees/pensioners.
07	Allowances	DA, HRA, Transport Allowance, Foreign Allowance, Non Practising Allowance, Deputation Allowance, Personal Pay, Family Planning Allowance, Hill Areas Allowance, Tribal Area Allowance, Hard Area Allowance, Overtime Allowance, Children Education Allowance, Reimbursement of Tuition Fee, Ration Allowance, Cash Ration, Constituency Allowance, Uniform and Clothing Allowance, Entertainment Allowance, Project Allowance, Special Compensatory Allowance, Bad Climate Allowance, Washing Allowance, Night Duty Allowance, Risk Allowance, Sunderban Allowance, Cash Handling Allowance, Caretaking Allowance, Split Duty Allowance and any other allowance.
08	Leave Travel Concession	Air/rail/bus/other transport fare entitled under LTC Rules.
09	Training Expenses	Expenditure on cost of training including fees, contingencies, materials for participating in training, workshops; excludes domestic/foreign travel expenses.

Object Class II — Social Security of Employees

Code	Object Head	Description / Definitions
04	Pensionary Charges	(Same as above — included in Class I as well for classification purposes)

Object Class III — Goods and Services

Code	Object Head	Description / Definitions
11	Domestic Travel Expenses	Travel expenses on official tours and transfers of Government employees within India. Also TA/DA to non-official members for travel in India and transfer TA payable to pensioners at retirement.
12	Foreign Travel Expenses	Expenses on official tours and transfers of Government employees outside India. Also TA/DA to non-official members going on official tour abroad.
13	Office Expenses	All recurring and non-recurring contingent expenses for maintenance of office establishment: stationery, postage, telephone, internet, cable, electricity, water, security, outsourced office attendants, DEOs, house-keeping, liveries, hot/cold weather charges, pest control, refreshment, books/periodicals, hospitality, gifts/souvenirs, conferences/seminars/workshops. Also purchase of office equipment and furniture not exceeding the threshold limit of ₹1 lakh or 3 years of useful life (whichever is lower) — beyond threshold classified as capital under 'Machinery & Equipment'. Purchase of vehicles always classified as capital under 'Motor Vehicles'.
14	Rent, Rates and Taxes for Land and Buildings	Expenditure on rent for buildings (non-residential or residential), municipal rates and taxes and lease charges for rented land and buildings where ownership is not transferable to Government. Lease charges for land/buildings with transferable ownership classified as capital.
15	Royalty	Expenses on royalties on patents, designs, trademarks, print, publishing, music, etc.
16	Printing and Publication	Expenses on printing of valuables, audit/accounts reports, forms, stationery, office codes, manuals, newspapers, magazines including e-books, e-magazines, digital printing, pen drive, CD, etc. Excludes publicity material (classified under Advertising and Publicity).
18	Rent for others	Expenses on rent for equipment and various items: office equipment, transport, computers, ancillary equipment, communication equipment, air-conditioning, security equipment, broadcasting/recording equipment, construction/agricultural/horticultural/medical equipment, furniture and fixtures. Also lease charges for equipment where ownership is not transferable.
19	Digital Equipment	Revenue expenditure on procurement or development of hardware and software where cost of individual item does not exceed ₹1 lakh or 3 years of useful life (whichever is lower). Threshold does not apply to consumables like printer toner and cartridge.
21	Materials and Supplies	Expenses on various supplies and materials: medical supplies, educational supplies, agricultural supplies, livestock supplies, cleaning materials, hospital drugs and medicines, veterinary drugs, chemicals and fertilizers, lab supplies, spare parts, clothing and tentage.
22	Arms and Ammunition	Revenue expenditure on arms and ammunition for police and other para-military establishments.
23	Cost of Ration	Expenditure on procurement of ration provided to police and Central Armed Police Forces.
24	Fuels and Lubricants	Expenditure on petrol, oil, lubricants and other fuels like CNG, diesel, etc.
26	Advertising and Publicity	Expenses including commission to agents for sale and printing of publicity material through print media, TV, outdoor media, Internet, mobile network, audio-visual publicity, fairs and exhibitions.
27	Minor Civil and Electric Works	Expenditure on repairs and maintenance of minor civil and electrical works of office buildings, residential buildings, other buildings, and running operation & maintenance (ROM) of diesel gensets maintained by CPWD.
28	Professional Services	Expenses on engagement of professionals, consultants, artists, banks: legal services, consultancy fees, audit fees, teaching/training fees, payments to artists, remunerations to question setters/invigilators/guest speakers, payments to other departments for services, expenses to agencies for departmental examinations.
29	Repair and Maintenance	Expenses on repair and maintenance (including all maintenance contracts) of: machinery & equipment, office equipment, digital equipment, furniture & fixtures, vehicles (motor and non-motor including bicycle, rickshaw, carts, trolleys, boats), infrastructural assets (preventive/operating maintenance excluding minor civil and electrical works — includes lines, bridges, rolling stocks, roads, highways, ports, ships, aircrafts, helicopters, radars, airports), tools and plants, arms and ammunition. Excludes upgradation, mid-life rehabilitation, retrofitting and/or reconditioning.
39	Bank and Agency Charges	Bank service charges, agency charges, MDR charges, direct benefit transfer charges to banks and any other convenience fee for performing monetary transactions.
40	Awards and Prizes	Expenses on awards and prizes given by the Government to eminent persons and organisations.

Object Class IV — Aid and Assistance

Code	Object Head	Description / Definitions
31	Grants-in-aid — General	Grants-in-aid released for payments other than salaries and creation of capital assets. Also includes expenditure on welfare activities.
32	Contribution	Contributions made to international or national organisations related to membership. Does not include transfers to autonomous bodies or PSUs/PSBs for corpus funds.
33	Subsidies	Subsidies released under various schemes of the Government.
34	Scholarships	Amount of scholarship released to various institutions, organisations, beneficiaries or individuals.
35	Grants for creation of Capital Assets	Grants-in-aid released for payment for creation of capital assets. Also includes Viability Gap Funding.
36	Grants-in-aid — Salaries	Grants-in-aid released for payment of salaries.
37	Aid Material and Equipment	Value of aid material and equipment transferred to Ministries/Departments/Governments/organisations. Also includes grants given in kind.

Object Class V — Miscellaneous Revenue Expenditure

Code	Object Head	Description / Definitions
41	Secret Service Expenditure	Expenses on secret services.
44	Loss in Exchange	Loss due to difference in rate of exchange of foreign currency in Indian rupees, including at the time of receipt of foreign loans and repayment thereof.
45	Interest Payments	Payment of interest on capital and discount on loans.
49	Other Revenue Expenditure	Payment out of discretionary grant, other discounts, fees and fines, custom duty compensation, commitment charges, notional value of gifts, reimbursement of newspapers at officer's residence, purchase/reimbursement of briefcase or ladies purse for Government servants, etc. Any expenditure not classified under specific object heads.

B. Capital Expenditure (Assets)

Object Class VI — Non-Financial Assets (Fixed and Intangible Assets)

Code	Object Head	Description / Definitions
51	Motor Vehicles	Procurement of motor vehicles on road like buses, cars, trucks, motorcycles, irrespective of their usage.
52	Machinery and Equipment	Procurement of machinery and equipment (other than motor vehicles and ICT equipment), electrical and electronic equipment, medical appliances, precision and optical instruments, watches and clocks, musical instruments and sports goods — cost exceeding ₹1 lakh or 3 years of useful life (whichever is lower).
71	Information, Computer, Telecommunications (ICT) Equipment	Procurement of ICT equipment — computer hardware, telecommunications devices (computers, laptops, projectors) and computer software exceeding ₹1 lakh or 3 years of useful life (whichever is lower). Also includes electromagnetic spectrum used in transmission of sound, data and television.
72	Buildings and Structures	Office buildings, residential buildings, other buildings and structures like hospitals, laboratories, auditoriums, lighthouses, shelters, public monuments like statues and fountains, and land improvement.
73	Infrastructural Assets	Procurement of infrastructure: roads, bridges, tunnels, irrigation projects, power projects, sports infrastructure, water and sewage projects, railway assets, ships, ports, satellites, satellite launch vehicles, airports, aircrafts, motor boats, railway locomotives and rolling stock, cable lines, sewage systems, rain water harvesting, solar systems, telecom towers, transmission lines and electricity towers, etc.
74	Furniture and Fixtures	Expenditure on purchase of furniture and fixture exceeding threshold limit of ₹1 lakh or 3 years of useful life (whichever is lower), for office and functional use.
75	Arms and Ammunition (Capital)	Procurement of arms and ammunition of capital nature.
76	Upgradation, Procurement of Heritage Assets and n.e.c.	Rehabilitation, overhaul, retrofitting of heritage assets recognised and recorded in the asset register at the nominal value.
77	Other Fixed Assets (not elsewhere classified)	Other fixed assets not covered under the above heads.
78	Land	Land consisting of ground for office and residential buildings, including soil covering and associated surface waters (reservoirs, lakes, rivers and other inland waters over which ownership rights can be exercised).
79	Non-produced assets other than land	Mineral and energy reserves located on or below the surface of earth: oil, natural gas, coal, metallic ores, non-metallic mineral reserves, water resources, plants yielding products where natural regeneration is not under management of institutional units (virgin forests, fisheries).
80	Intangible Assets	Expenditure on copyright, patents, goodwill, internally generated assets, etc.

Object Class VII — Financial Assets

Code	Object Head	Description / Definitions
54	Investment
55	Loans and Advances	Loans and advances given by the Government.
56	Repayment of borrowings	Repayment of borrowings by the Government.
57	Subscription	Subscriptions made by the Government of capital nature.
60	Other Capital expenditure	All other capital expenditure not classified under the above capital object heads.

Object Class VIII — Accounting Adjustments

Code	Object Head	Description / Definitions
43	Suspense	Amount kept under suspense heads for want of complete details for adjustment under final head of account.
61	Depreciation	Depreciation charged on assets by commercial departments.
62	Reserves	Provisions of reserves.
63	Inter Account Transfers	Transfer of amount from one head to another.
64	Write-off of Losses	Write-off of irrecoverable loans, trading losses.
69	Deduct Receipts	Amounts paid from receipt heads by adjusting as reduction in receipts.
70	Deduct Recoveries	Operated to adjust overpayments in reduction of expenditure.

NOTEExpenditure on improvement/upgradation of assets — including rehabilitation, overhaul, retrofitting of assets and lease charges of land — shall be classified as capital expenditure under the relevant capital object heads.

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Annexure-II — General Conditions for Incurring Expenditure

See Rule 12

Cl.	General Condition
(1)	Powers delegated to the Departments of the Government of India are to be exercised by the issue of formal sanctions in the name of the President, authenticated by the officers authorised to do so under Article 77 of the Constitution.
(2)	Powers are to be exercised subject to rules, orders or restrictions issued by Finance Ministry and other nodal Ministries/Departments, financial limits in accordance with GFR, Fundamental Rules, economy instructions, Fiscal Codes, and within budgetary allocation.
(3)	Expenditure already incurred under an emergent situation in excess of powers shall be treated as irregular. Such expenditure should be regularised by ex-post facto sanction with concurrence of Financial Adviser and approval of Administrative Secretary. Not applicable to areas where powers vest with the Cabinet.
(4)	Subordinate authorities can exercise the same financial powers for capital expenditure as for revenue expenditure.
(5)	Revenue expenditure recurring in nature on the same objects each year may be sanctioned initially for a period not more than 3 years at a time. The sanction shall operate for each year subject to appropriation.
(6)	The powers delegated shall not be used to sanction an item of expenditure which results in financial commitments in future years beyond what is reasonably justified.
(7)	No officer shall exercise financial power to pass an order or to sanction an expenditure in which he has a personal financial interest.
(8)	The financial limits and guidelines for expenditure on conveyance hire would be in accordance with extant instructions issued by Finance Ministry.
(9)	Renting of buildings: Departments shall take accommodation in consultation with CPWD/Directorate of Estates/MoHUA. Where general pool accommodation is available, renting shall not be resorted to. Reasonableness of rent, area and period to be in accordance with CPWD/Directorate of Estates guidelines. For renting abroad, ceilings may be decided by Ministry of External Affairs.
(10)	Land acquisition: Land required for Government use shall be acquired in accordance with GFR and relevant rules/Acts. Departments may acquire land only if a separate budget is approved for this purpose, with certificate from CPWD/Directorate of Estates/MoHUA that Government accommodation is not available.

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Appendix-I — Revised Guidelines on Financial Limits for New Service/New Instrument of Service

See Rule 10 · No. F. 1(22)-B(AC)/2022, Ministry of Finance, Dept. of Economic Affairs (Budget Division), dated 23rd February, 2024

These revised guidelines are issued in pursuance of approval by the Public Accounts Committee vide its 103rd Report (17th Lok Sabha) (2023-24), in supersession of Ministry's OM No. F.1(23)-B(AC)/2005 dated 25th May 2006.

Definitions:

New Service (NS): As in Article 115(1)(a) of the Constitution of India — refers to expenditure arising out of a new policy decision not brought to the notice of Parliament earlier, including a new activity or a new form of investment.

New Instrument of Service (NIS): Refers to relatively large expenditure arising out of important expansions of existing activities.

Financial Limits for New Service (New Works under Capital Section):

Object Heads	Reporting Limit to Parliament	Prior Approval of Parliament
Machinery & Equipment; ICT Equipment; Building and Structure; Infrastructural Assets; Arms and Ammunitions; Land	Above ₹50 crore but not exceeding ₹100 crore, subject to savings within same section of the Grant	Above ₹100 crore, subject to savings within same section of the Grant

Financial Limits for New Instrument of Service:

Object Heads	Reporting Limit	Prior Approval of Parliament
Investment; Loans and advances	Up to 20% of the original appropriation (15-digit line item)	Above 20% of the original appropriation
Grants-in-aid (General, Capital Assets, Salaries); Subsidies	Up to 20% of the original appropriation or ₹100 crore (whichever is higher), subject to savings within same section of the Grant	Above 20% of original appropriation or ₹100 crore (whichever is higher)

NOTEExpenditure on normal activities of Government (normal administrative expenditure including those resulting from re-organization, conferences, seminars, exhibitions, surveys, feasibility studies, assistance to foreign Governments, contributions to international bodies, fulfilment of Government guarantees) generally does not attract NS/NIS limits. Transfers to State and UT Governments are also exempt provided the scheme is not new.

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Appendix-II — Recovery of Wrongful/Excess Payments to Government Servants

See Rule 15 · F.No.18/03/2015-Estt.(Pay-I), Dept. of Personnel & Training, dated 2nd March, 2016

This OM refers to the law declared by the Hon'ble Supreme Court in Chandi Prasad Uniyal vs. State of Uttarakhand (2012) 8 SCC 417 and subsequent decision in State of Punjab & Ors vs Rafiq Masih (White Washer), CA No. 11527 of 2014.

The Supreme Court held that recovery of overpayment shall not be ordered in the following circumstances:

Clause	Provision
(i)	Recovery from employees belonging to Class III and Class IV service (Group 'C' and Group 'D')
(ii)	Recovery from retired employees, or employees who are due to retire within one year, of the order of recovery
(iii)	Recovery from employees when the excess payment has been made for a period in excess of five years before the order of recovery is issued
(iv)	Recovery in cases where an employee has wrongfully been required to discharge duties of a higher post and has been paid accordingly, even though he should have worked against an inferior post
(v)	In any other case where recovery would be iniquitous or harsh or arbitrary to such an extent as would far outweigh the equitable balance of the employer's right to recover

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Appendix-III — Appraisal and Approval of Public Funded Schemes and Projects

See Rule 16 · No. 24(35)/PF-II/2012, Ministry of Finance, Dept. of Expenditure, dated 5th August, 2016

These revised guidelines apply to the formulation, appraisal and approval of public funded schemes and projects (except matters required to be placed before the Cabinet Committee on Security).

Types of Schemes:

Central Sector Schemes: Implemented by Central Ministries/Departments through their designated implementation agencies — funds not routed through State Governments.
Centrally Sponsored Schemes: Routed through intergovernmental transfer heads 3601/3602 — expenditure shared between Centre and States.

Rationalization:

In 2016-17, Central Sector Schemes were brought down to around 300 and Centrally Sponsored Schemes to around 30. No new Scheme/Sub-Scheme shall be launched without approval of Cabinet/Committee of the Cabinet. Department of Expenditure reserves the right to merge, restructure or drop any existing scheme.

Institutional Arrangement for Appraisal:

Committee	Purpose	Chairperson
EFC — Expenditure Finance Committee	Appraisal of Schemes	Expenditure Secretary
SFC — Standing Finance Committee	Appraisal of smaller Schemes (delegated)	Secretary of Administrative Ministry/Department
PIB — Public Investment Board	Appraisal of Projects	Expenditure Secretary
DIB — Delegated Investment Board	Appraisal of smaller Projects (delegated)	Secretary of Administrative Ministry/Department
CEE — Committee on Establishment Expenditure	Creation of new Companies, Autonomous Bodies, Institutions/Universities or SPVs; creation of posts at Joint Secretary level and above	Expenditure Secretary

Time Frame for Appraisal and Approval:

Stage	Time Limit
(i) Decision on "in principle" approval, if required	2 weeks
(ii) Preparation of Detailed Paper/DPR by Administrative Ministry	Varies
(iii) Appraisal Note and Comments by Dept. of Expenditure, NITI Aayog and concerned Ministries	4 weeks
(iv) Preparation of final EFC/PIB Memo and circulating for Appraisal and Approval	2 weeks
(v) Fixing date of EFC/PIB meeting after receiving final Memo	1 week
(vi) Issue of minutes of EFC/PIB after meeting	1 week
(vii) On-file approval of Administrative Minister and Finance Minister	2 weeks
(viii) Submission for approval of Cabinet/Committee (for proposals above ₹1,000 crore)	2 weeks

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Other Related Orders

Related orders and instructions included in this booklet

RELATED ORDER 1

Committee on Establishment Expenditure (CEE) [DoE OM No. 1(5)/2016 EII(A) dated 15.09.2016]

Consequent upon doing away with Plan/Non-Plan distinction, revised guidelines are issued for non-plan appraisal and approval. A Committee on Establishment Expenditure (CEE) is constituted for appraisal of proposals for creation of new companies, autonomous bodies, institutions/universities or special purpose vehicles, and creation of posts at the level of Joint Secretary and above.

Composition of CEE: Chairperson — Expenditure Secretary; Members — Secretary of Administrative Ministry, Financial Advisor, NITI Aayog representative, Budget Division representative, representatives of concerned Ministries/Agencies.

RELATED ORDER 2 & 3

Compendium of Instructions for Posts in Autonomous Bodies and Central Government [DoE OM No. F No. 7(1)/E.Coord-I/2017, dated 04.01.2024 & 05.01.2024]

Comprehensive compendium for Creation, Revival, Continuation, Conversion, Transfer, Up-gradation, Down-gradation and Abolition of posts in Autonomous Bodies and Central Government.

Action	Approving Authority
Creation (SAG & above, L-14+)	Requires Cabinet approval. Proposals for all Chief Executives of Autonomous Bodies irrespective of pay level also require Cabinet approval.
Creation (Below SAG, below L-14)	Requires approval of Department of Expenditure. Proposals shall be referred through IFD with approval of Minister-in-Charge.
Abolition	Post lying vacant for more than 5 years from date of creation or date of falling vacant shall stand abolished (deemed abolition). Revival possible only in specified circumstances (Court directions, recruitment underway, etc.).
Continuation of Temporary Posts (up to Pay L-12)	Administrative Secretary in consultation with FA.
Continuation (above Pay L-12, below L-17)	Department of Expenditure.
Continuation (Apex Level, L-17)	Committee of Secretaries [Secretary (DoE), Secretary DoP&T and Cabinet Secretary].
Transfer of Posts	All posts — Department of Expenditure.
Conversion (up to Pay L-12)	Administrative Secretary in consultation with FA.
Conversion (above L-12, below L-17)	Department of Expenditure.
Conversion (Apex Level, L-17)	Committee of Secretaries.
Up-gradation (SAG & above, L-14+)	Permanent: Cabinet. Temporary: ACC (Appointment Committee of Cabinet).
Up-gradation (below SAG, below L-14)	Department of Expenditure.
Down-gradation (SAG & above, L-14+)	Permanent: Cabinet. Temporary: ACC.
Down-gradation (below SAG)	Department of Expenditure.
Down-gradation (Group B & C)	Administrative Secretary in consultation with FA.

RELATED ORDER 4

Provision of Telephone Facilities and Reimbursements [DoE OM No. F No. 24(3)/E.Coord/2018, dated 26.03.2018]

Revised instructions for telephone facilities and reimbursements for Government of India officers:

Level	Monthly Reimbursement Ceiling (Residential/Mobile/Broadband)
Secretary	₹ 4,200/- per month + taxes
Additional Secretary	₹ 3,000/- per month + taxes
Joint Secretary	₹ 2,700/- per month + taxes
Director/Deputy Secretary	₹ 2,250/- per month + taxes
Below Deputy Secretary (restricted to 25% of Group A sanctioned strength)	₹ 1,200/- per month + taxes

Officers of the level of Secretary and equivalent are entitled to reimbursement for one mobile handset costing not more than ₹ 25,000/- once during the whole tenure. Global roaming facility shall not be allowed on mobile connection. Excess expenditure up to 30% of ceiling can be reimbursed to JS-equivalent and above officers with certificate and concurrence of Financial Adviser.

RELATED ORDER 5

Enhancing Ceiling on Furnishings for Ministers' Offices [DoE OM No. F No. 20(1)/E.Coord-2017, dated 03.08.2017]

Location	Monetary Limit
Minister's office in his bunglow	₹ 3.5 lakh for furniture & furnishings + ₹ 1.75 lakh for electrical appliances — once during tenure
Minister's office in the Secretariat	₹ 11.30 lakh for furniture & furnishings + ₹ 2.60 lakh for electrical appliances — once during tenure

RELATED ORDER 6

Guidelines for Holding Conferences/Workshops/Seminars etc. [DoE OM No. F No. 19(36)/E.Coord/2018, dated 30.05.2018]

Proposals involving expenditure above ₹ 40 lakhs for International as well as Domestic Conferences/Workshops/Seminars shall be referred to Dept. of Expenditure. Proposals of ₹ 40 lakhs or less may be decided by the Ministry/Department in consultation with their Financial Adviser.

Type	Approval Requirement
International	Above ₹ 40 lakhs — refer to Dept. of Expenditure; ₹ 40 lakhs or less — Ministry/Dept. with FA concurrence + Minister approval + MEA political clearance + MHA security clearance (if required)
Domestic (Indian delegates only)	Above ₹ 40 lakhs — refer to Dept. of Expenditure for Secretary (Expenditure) approval; ₹ 40 lakhs or less — Ministry/Dept. with FA concurrence
Autonomous Bodies	Conferences generating revenue from sponsorships/registrations — different provisions apply

Banquet Rates approved by MEA: Buffet Lunch ₹950 | Buffet Dinner ₹950 | Sit-down Lunch ₹950 | Sit-down Dinner ₹1,050 | Cocktail ₹575

RELATED ORDER 7

Instructions for Processing Foreign Visits of Government Officers — Screening Committee of Secretaries (SCoS) [DoE OM No. F No. 4(4)/E.Coord/2015, dated 05.01.2016]

Key guidelines for foreign visits of Government of India officers:

Rule	Provision
Duration	Foreign visits shall not exceed 5 working days. Any delegation exceeding 5 working days or 5 members shall be placed before the SCoS for approval.
Frequency	No officer shall undertake more than 4 official visits abroad in a year. For visits exceeding 4 by Secretary/equivalent — PM approval through SCoS. For officers below Secretary level — SCoS approval.
Secretary level	Proposals for AS and Secretary-level visits shall be sent to SCoS except for visits to SAARC countries (including Myanmar), which may be decided by Ministries with FA concurrence.
Parliament session	Secretaries shall not undertake any foreign visits during Parliament Session unless absolutely unavoidable.
Minister & Secretary	The Minister and Secretary shall not normally be away from headquarters at the same time.
Non-officials	Visit of non-officials at Government cost requires approval of PM. Routed through SCoS only if part of composite delegation.
Tour report	Leader of delegation shall upload tour report on FVMS and submit to the Minister with major achievements and post-visit outcomes.

RELATED ORDER 8

Reimbursement for Newspapers at Residence [DoE OM No. F No. 25(12)/E.Coord-2018, dated 03.04.2016]

Level	Reimbursement per Month
Secretary/equivalent	As per actual
Additional Secretary/equivalent	₹ 1,100 per month
Joint Secretary/equivalent	₹ 850 per month

RELATED ORDER 9 & 10

Economy in Expenditure — Refreshments During Meetings [DoE OM No. F No. 7(3)/E-Coord/2013, dated 06.05.2015]

Ban on holding meetings and conferences at Five Star Hotels except for bilateral/multilateral official engagements at the level of Minister-in-Charge or Administrative Secretary with foreign governments or international bodies of which India is a member.

Item	Revised Ceiling
Tea + Snacks	₹ 200/- per head
High Tea	₹ 500/- per head
Lunch / Dinner	₹ 750/- per head

The Administrative Secretary in consultation with the Financial Advisor should exercise utmost discretion keeping in mind economy in expenditure and adherence to financial rules/norms/propriety.

RELATED ORDER 11

Process for Scrapping of Government Vehicles Older than 15 Years [MoRTH OM No. RT-23013/8/2022-T, dated 08.07.2024]

Union/State Governments shall use portals developed by MSTC (Metal Scrap Trading Corporation) and GeM (Government e-Marketplace) for e-auction of condemned vehicles to Registered Vehicle Scrapping Facilities (RVSFs). Only RVSFs commissioned as per MoRTH's GSR 653(E) dated 23.09.2021 shall participate in the auction.

Step	Process
Step 1	Govt. entity to use MSTC/GeM portals. MSTC/GeM provides auction platform.
Step 2	Auction catalog prepared with vehicle details, images, location, ownership etc. Auction notification sent to RVSFs.
Step 3	Auction launched on portal. Prospective bidders can conduct on-site inspection.
Step 4	Bidders deposit pre-bid earnest money deposit (EMD) or Standing Security Deposit to become eligible.
Step 5	e-Auction closed at pre-determined time. Auction successful if highest bid exceeds reserve price.
Step 6	If auction cancelled (highest bid below tolerance of reserve price), lot may be re-auctioned after re-fixing reserve price.

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Concordance Table — DFPR 1978 vs. DFPR 2024

Mapping of Rules between the old and new framework

DFPR 1978 Rule	DFPR 2024 Rule
Rule-1 (Short title and commencement)	Rule-1
Rule-2 (Power to Relax)	Rule-2
Rule-3 (Definitions)	Rule-3
Rule-4 (General Limitation on power to sanction expenditure)	Shifted to Rule-5
Rule-5 (Residuary Financial Powers)	Shifted to Rule-6
Rule-6 (Effect of sanction)	Shifted to Rule-7
Rule-7 (Provision of funds by Parliament)	Shifted to Rule-4
Rule-8 (Primary units of Appropriation)	Rule-8
Rule-9 (Allotment of Funds)	Rule-9
Rule-10 (Appropriation and Re-appropriation — General Restrictions)	Rule-10
Rule-11 (Creation of posts)	DELETED
Rule-12 (Abolition of posts)	DELETED
Rule-13 (Powers of subordinate authorities)	Shifted to Rule-12
Rule-14 (Head of Office)	DELETED
Rule-15 (Insurance of Government Property)	Shifted to Rule-14
Rule-16 (Delegation of Powers to incur expenditure)	DELETED
Rule-17 (Remission of disallowances by audit and writing off of overpayments made to Government servants)	Shifted to Rule-15
Rule-18 (Expenditure on schemes or projects)	Shifted to Rule-16
Rule-19 (Power to release funds)	DELETED
Rule-20 (Grants and Loans)	Shifted to Rule-17
Rule-21 (Indents, contracts and purchases)	Shifted to Rule-11
Rule-22 (Trading Operations)	Shifted to Rule-18
Rule-23 (Payment of commutation money)	DELETED
Rule-24 (Sale, etc., of public buildings)	Shifted to Rule-19
Rule-25 (Communication of sanctions to Audit)	Shifted to Rule-20
Rule-26 (Repeal and Savings)	Shifted to Rule-21

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