Concurrence of Porposal letter dated 02 April 26.pdf
No. BT-26011/5/2024-BGT-DoP
Date: 02 /04/2026
To
All Heads of Circles
E-3138609
Government of India
Ministry of Communications Department of Posts
(Budget Division)
Dak Bhawan, Sansad Marg New Delhi - 110001
All Heads of Functional Directorates/Units
All Heads of PAOs (CIFA)
Subject: Withdravwal of relaxation regarding financial concurrence and booking of expenditure under misaligned Heads of Account for FY 2025-26 - reg.
1. Kind reference is invited to this office letter No. BT-26011/5/2024-BGT-DoP dated 05.08.2025, wherein relaxations were granted with regard to financial concurrence of proposals and booking of expenditure under misaligned Heads of Account for FY 2025-26.
2. As sufficient time has since been available to all Circles and Units to familiarize themselves with the revised HoA structure and to align expenditure projections accordingly, the continuation of the relaxation is no longer considered necessary. Accordingly, the relaxation granted vide
letter dated 05.08.2025 stands withdrawn from 01.04.2026. Henceforth, all expenditure shall be booked strictly under the appropriate and correctly aligned Heads of Account, in accordance with the classification prescribed by the Ministry of Finance.
3. In order to further strengthen financial discipline and improve the quality of financial reporting, the following instructions shall also be adhered to by all Circles and Units:
(i) Progressive Utilization of Budgetary Funds: Circles and Units shall ensure timely and progressive utilization of budgetary funds from the beginning of the financial year. It has been observed that expenditure other than Salary, Pension, Wages and Allowances tend to be concentrated in the latter half of the financial year, particularly in the last quarter. Such practices distort the expenditure pattern and affect realistic assessment of fund requirements.
Circles/Units should therefore adopt a planned and phased expenditure pattern from the early part of the year, with efforts to ensure that at least 60% of the available budgetary provisions are utilized by September 2026, to avoid reduction of funds at RE stage.
(i) Monitoring and Reconciliation of Accounts: Circles and Units shall closely monitor expenditure and revenue figures and ensure correctness between the data reflected in APT and e-Lekha systems. Regular reconciliation of accounts at the Circle Office and PAO levels shall be carried out to maintain accuracy in financial reporting and to avoid discrepancies during reviews.
(ii) Proper Classification of Expenditure: Circles and units shall ensure that expenditure is classified correctly under the prescribed Heads of Account. In particular, expenditure relating to procurement or creation of capital assets shall invariably be booked under the Capital segment of the relevant Head of Account. As the budgetary provisions under the Capital segment have been significantly enhanced in FY 2026-27 compared to FY 2025-26, Circles and units may ensure that asset creation is undertaken strictly through capital expenditure in accordance with the prescribed classification.
(iv) Data Readiness for Reviews: Circles and Units shall maintain updated and readily available financial data for various financial reviews conducted by the Directorate and other higher authorities, so as to facilitate effective monitoring of revenue and expenditure trends and informed decision-making.
(v) Strengthening Internal Budget Monitoring: Circles and Units shall strengthen internal monitoring of budget utilization, including periodic review at the Circle Office level, to ensure optimal utilization of funds, timely surrender of anticipated savings, and avoidance of unnecessary rush of expenditure towards the end of the financial year.
(vi) Data maintenance and Budgetary review at PAOs: All PAOs shall be required to systematically collect, compile, and maintain updated master data on a monthly basis in respect of key financial and operational parameters, so as to strengthen monitoring, reporting, and decision-making processes within the Department. This includes data like,
a. Data for the Manpower Management Information System (MMIS) as required by DoPT.
b. Data in connection with rent paid by the Department, as per the attached proforma. C. Budget allotments at different stages, including additional allotments made, for comparison with the expenditure booked.
d.Revenue performance data and details of monthly apportionments, as per the concerned Standard Accounting Procedure.
4. These instructions may be brought to the notice of all concerned for strict compliance. It may also be ensured that the contents are widely disseminated to all subordinate offices and operating units, and that necessary internal mechanisms are put in place for effective monitoring of compliance. Any deviations or difficulties encountered in implementation may be reported to this office promptly for appropriate action.
This issues with the approval of Secretary (Posts).
Ritu Jakhmola
Copy to: -
1.Sr.PPSS to Secretary (Posts) 2. PPS to DG (PS)
3.PS/PPS to Members (PSB)
4.Sr. PPS to Sr.DDG (PAF)
5.Sr. PPS JS&FA(Posts)
Director Budget
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