वित्त सारथी - Sankalan 2.0_Updated Upto March 2026.pdf

Accounts

10 Apr 2026

THE CREATIVE BLUEPRINT

An Anatomy of Logo Design

RUPEE SYMBOL TORCH OF KNOWLEDGE

Currency Representation:

Signifies financial transactions, budgeting, and Indian fiscal operations handled by the office.

CHECKLIST

Verification & Approval:

Symbolizes audit

verification,

compliance, checks,

scrutiny and official

approval processes.

OPEN BOOK & UPWARD TRENDING ARROW

Growth & Knowledge:

Represents financial records,

Guidance & Integrity:

Represents wisdom, transparency, and ethical guidance in financial matters.

BAR CHART

(UPWARD GROWTH)

Data Analysis:

Indicates financial

reporting, statistical

analysis, performance

tracking, and measurable

progress.

CALCULATOR

Financial Accuracy:

Represents precision, in

calculations, budgeting,

learning, and continuous progress. The rising arrow indicates growth, efficiency, and positive audit outcomes.

GOLDEN LAUREL WREATHS Honour & Excellence:

Symbolizing achievement, prestige, and recognition, The laurel wreaths reflect the high standards, integrity, and excellence maintained by the office in financial managment.it audit, and accountability.

and analytical financial work carried out by the office.

“ACCOUNTS AUDIT ACCURACY”

DEFINES THE CORE PRINCIPLES

Accounts : Financial management and record keeping

Audit : Verification, compliance, and scrutiny

Accuracy : Precision, accountability, and reliablity

OVERALL MEANING

“A government office ensuring accurate accounts, strict audit, and financial integrity with professionalism and trust.”

COLOR SIGNIFICANCE

Blue:

Trust, Stability, Professionalism

Gold:

Prestige, Honour, Achievement

Red:

Accuracy, Urgency, Efficiency

White:

Transparency, Purity, Clarity

ȉ रर

SANKALAN 2.0

POSTAL FINANCE COMPENDIUM IMPORTANT ORDERS/INSTRUCTIONS ON FINANCIAL MATTERS IN DEPARTMENT OF POSTS

UPDATED UP TO MARCH 2026

ȉ र

Sankalan 2.0Edition : II Year 2026

DISCLAIMER

This compendium has been published and all possible necessary care has been taken to make the material error-free. While every effort has been made to avoid any mistake or omission, neither this office nor printer would be liable in any manner for any mistake/omission in this publication or for any action proposed/ taken or omitted to be proposed/ taken or advice rendered or accepted based on this work. This compendium is prepared for use as a ready reckoner only and the reader is advised to exercise discretion and further consult the original OMs/instructions/guidelines. We look forward to your valuable feedback/ suggestions/corrections in this compilation.

SECOND EDITION: MARCH 2026

ȉ र

Sankalan 2.0

Edition : II

Year 2026

Joint Secretary & Financial Advisor’s Message

It is a matter of joy and administrative pride that PAO Lucknow has brought Ũ र - Sankalan 2.0, the second issue of financial compendium for the Department of Posts. While this volume serves as a vital roadmap for navigating the complexities of postal finance and administrative decision-making, it is also a testament to the power of collaborative excellence.

The journey of compiling a resource as comprehensive as Ũ र - Sankalan 2.0 is no small feat. It requires a meticulous eye for detail, a deep understanding of the Financial Rules, and an unwavering commitment to procedural accuracy.

I wish to place on record my sincere appreciation and heartfelt congratulations to the dedicated team of officers and staff who brought this project to life. Your hard work has created a legacy of knowledge that will benefit the Department for years to come. It is my hope that Ũ र

- Sankalan 2.0 becomes a constant companion to every official, serving as a reliable help for financial and administrative decision making.

I wish this edition great success in all future endeavours.

Shreeshail Malge

Joint Secretary & FA

Department of Post

ȉ र

Sankalan 2.0

Edition : II

Year 2026

Sr. DDG (PAF)’s Message

The Second Edition of the Financial Compendium, “Ũ र - Sankalan 2.0" 2026 has been brought out by the Office of the General Manager (Finance), PAO Lucknow, with the objective of consolidating updated financial rules, instructions, and guidelines relevant to the functioning of the Department of Posts.

This Compendium seeks to enhance accessibility and promote a uniform understanding of financial procedures by compiling important orders, circulars, and clarifications issued from time to time. It encompasses a wide range of subjects, including procurement, General Financial Rules (GFR), contract management, Government e-Marketplace (GeM), and matters relating to personal claims, thereby serving as a comprehensive reference for officials at various levels.

In the present administrative framework, adherence to financial discipline, transparency, and accountability is of paramount importance. An updated and comprehensive compendium of relevant instructions serves as a valuable reference tool for officials in the discharge of their duties and facilitates compliance with established norms of financial propriety.

I am confident that this Compendium will prove to be of considerable utility to officers and staff, particularly in promoting consistency in financial practices and strengthening internal controls within the Department.

I appreciate the efforts made by the officers and staff associated with the preparation of this Compendium and convey my best wishes for its successful publication.

I wish this edition great success and acceptance.

ȉ र

Sankalan 2.0

Edition : II Year 2026

CPMG’s Message

I am pleased to note that the office of the General Manager (Finance), PAO Lucknow has taken a commendable initiative in compiling a Financial Compendium, “Ũ र - Sankalan 2.0" for the Department of Posts.

The Department operates through an extensive network, where adherence to financial rules, procedures, and Government instructions is essential for maintaining transparency, accountability, and financial discipline. In this context, the present compendium is a timely and valuable effort to bring together various financial provisions, orders, and clarifications at one place for ready reference.

I am confident that this publication will serve as a useful guide not only for the officials of PAO but also for the Officers of Regional Offices and Circle offices. It will greatly facilitate better understanding of departmental financial rulings and promote uniformity in their interpretation and implementation across the Circle.

Such initiatives significantly contribute towards strengthening financial governance and capacity building of officers dealing with financial matters. The effort put in by the General Manager (Finance) Shri Sangeet Kumar, Director Ms. Ayushi Rai and the CIFA team of PAO Lucknow in bringing out this compendium is highly appreciated.

I extend my best wishes for the success of this publication and hope that it will be regularly updated to incorporate evolving rules and instructions of the Government of India as well as Department of Posts.

Pranav Kumar

Chief Postmaster General

Uttar Pradesh Circle, Lucknow

ȉ र

Sankalan 2.0

Edition : II

Year 2026

General Manager (Finance)’s Message

र³क कलम .

We are presenting with great pleasure and a sense of professional pride Ũ रSankalan 2.0, the second volume in our dedicated series of financial compendium for the Department of Posts.

In an era of rapid digital transformation and evolving fiscal reforms, maintaining clarity in financial rules and accounting procedures is paramount. As the Department continues to expand its role in financial inclusion and diverse postal services, the need for a consolidated, "at-a-glance" reference for administrative and financial matters has never been more critical.

Ũ र - Sankalan 2.0 has been meticulously curated to serve as a comprehensive guide for officers and staff at all levels. This edition builds upon the foundation laid by its predecessor, incorporating updated Codal Provisions, Integration of the latest amendments in the Financial Rules and Department-specific guidelines.

The primary objective of this compendium is to empower our workforce with the knowledge required to exercise financial prudence while ensuring the swift delivery of public services. By bridging the gap between complex policy and day-to-day operations,

Ũ र - Sankalan 2.0 aims to foster a culture of financial discipline and administrative efficiency across all field units.

We extend our sincere gratitude to Ms. Ayushi Rai, Director and the officers/officials of CIFA Cell at PAO Lucknow whose tireless efforts in research and compilation have made this volume possible. It is our hope that this compendium will serve as a constant companion and a reliable beacon for every official navigating the intricate landscape of postal finance.

I sincerely hope that this compendium will serve as a cornerstone for financial integrity and a catalyst for greater productivity within the Department of Posts.

Sangeet Kumar

General Manager (Finance)

Postal Accounts Office

Uttar Pradesh Circle, Lucknow

ȉ र

Sankalan 2.0

Edition : II

Year 2026

Director, NCA-F’s Message

It gives me great pleasure to learn that the Second Edition of the Postal Finance Compendium, “Ũ र - Sankalan 2.0” has been brought out by the O/o GM (Finance), PAO Lucknow, Uttar Pradesh Postal Circle.

In an organisation as vast and diverse as the Department of Posts, where financial decisions are taken at multiple administrative levels, the availability of clear and consolidated guidance is essential. A compendium of this nature serves as a valuable ready reference for officers and staff dealing with financial matters, enabling them to take informed, consistent and transparent decisions in day-to-day operations.

Like a child taking its first steps, the first edition marked the beginning of an initiative that required care, guidance and collective effort to grow. It is indeed gratifying to see this initiative maturing and being further strengthened through the present updated edition.

I am pleased to note that the second edition incorporates updated instructions and additional references, reflecting the latest developments in financial rules and procedures. The availability of the compendium in a searchable softcopy format will further enhance its accessibility and usefulness for field offices.

I would like to congratulate Sh. Sangeet Kumar, GM (Finance), UP Circle, and Ms. Ayushi Rai, Director, in bringing out this updated edition.

I also congratulate the Team O/o GM (Finance), PAO Lucknow for this initiative and confident that this compendium will continue to serve as a useful ready reckoner for financial administration in the Department of Posts.

I convey my best wishes for the continued success of this valuable initiative.

CA Shailesh Bansal

Director,

National Communications

Academy–Finance, New Delhi

ȉ र

Sankalan 2.0

Edition : II

Year 2026

Director’s

Message

दक कलम .

The role of Integrated Finance Advisors (IFAs) in the Department of Posts is central to ensuring financial discipline, prudence, and informed decision-making in the management of public resources. As key stakeholders in the financial advisory framework, IFAs are entrusted with the responsibility of integrating financial propriety with administrative efficiency.

This edition Ũ र - Sankalan 2.0 has been conceptualized as a comprehensive reference document to support IFAs in the discharge of their multifaceted responsibilities. It brings together essential financial rules, guidelines governing budgeting, expenditure control, concurrence, procurement, and financial scrutiny within the Department.

In an evolving financial environment marked by increasing complexity, digitization, and heightened accountability, the need for clarity, consistency, and sound judgment has never been greater. This compendium aims to serve as a guide, enabling IFAs to provide timely and well-reasoned financial advice, while ensuring adherence to established norms and safeguarding public interest.

Drawing upon the principles of economy, efficiency, and effectiveness, this publication seeks to strengthen institutional capacity and promote uniformity in financial practices across the Department. It is hoped that the compendium will not only enhance knowledge but also reinforce the critical role of IFAs as facilitators of good governance.

As aptly stated by Chanakya,

“Before you begin any task, ask yourself three questions: Why am I doing it? What will be the outcome? And will I succeed?”

This timeless wisdom resonates strongly with the essence of financial advisory—where every decision must be guided by purpose, foresight, and accountability. I sincerely hope that this compendium proves to be a valuable resource for all IFAs and contributes meaningfully to strengthening financial management within the Department of Posts.

I extend my sincere gratitude to GM(F) sir for valuable guidance and support and CIFA Cell for their efforts specially Shri Abhishek Kumar, SA for research work and bringing this edition.

Constructive suggestions for improvement are always welcome.

Ayushi Rai

Director,

Postal Accounts Office

Uttar Pradesh Circle, Lucknow

ȉ र

Sankalan 2.0

Edition : II

Year 2026

सह-दक कलम .

The Department of Posts operates through an extensive and diverse network, where financial propriety, procedural clarity, and timely decision-making are essential to effective administration. In such a dynamic environment, Finance and Accounts function not merely as a regulatory mechanism but as a guiding framework that ensures both compliance and efficiency.

With the experience gained from the earlier edition, Ũ र Sankalan 2.0 – Year 2026 has been conceptualized as a more structured, updated, and user-oriented compendium. This edition incorporates all relevant rules, orders, and instructions with a conscious effort to present them in a consolidated and easily accessible format.

At field offices, officers often face practical challenges in locating the correct rule or the latest instruction across multiple platforms and scattered references. Keeping this in view, we have endeavoured to bring together updated rules, amendments, clarifications, and procedural guidelines into a single ready-to-use document.

This edition attempts to go beyond mere compilation. Efforts have been made to include relevant updates from various official sources, integrate changes over time, and present them in a manner that supports quick reference. The objective is to reduce dependency on multiple sources and provide a reliable, searchable, and practical handbook for Finance Advisors, Accounts personnels, and administrative units alike.

It is, however, understood that no compendium can claim absolute completeness in a continuously evolving regulatory landscape. Therefore, this work should be seen as a facilitating tool—one that supports consistency, transparency, and efficiency in financial operations.

I sincerely hope that Ũ र Sankalan 2.0 – Year 2026 will prove useful to all concerned officers and staff, enabling them to discharge their responsibilities with greater confidence and clarity.

I would like to extend my sincere gratitude to our GM (Finance) Shri Sangeet Kumar and Director Ms. Ayushi Rai for their invaluable guidance and support in completing the Finance Compendium.

Suggestions for further improvement are always welcome, as continuous refinement is essential to keep such efforts relevant and effective.

(Dheeraj Kumar Shrivastava)

Sr. Accounts Officer/CIFA Cell

Postal Accounts Office

O/o General Manager (Finance)

Uttar Pradesh Circle, Lucknow

Appreciation & thanks to

Shri Abhishek Kumar, Sr. Accountant,

PAO Lucknow for his tireless efforts, hard work,

and unwavering dedication for compilation of

this compendium.

INDEX

Sl. No.	Content	Page No.
1	Charter for Financial Advisers 2023	1-3
	i. Introduction	4-5
	ii. Role and Responsibilities of Financial Advisers	5-13
	iii. Manner of functioning of Financial Advisers	13-16
	iv. Role and Responsibilities of Chief Controller of Accounts (CCAs)	16-17
	v. Interaction between Ministry of Financial and Financial Advisers	17
	vi. Working of IFD Wing	17-18
	vii. Annexure (I-VI)	19-23
	viii. Appendices (I-II)	24-26
	DoP Order on Charter for Financial Advisers 2023	27-29
2	Financial Powers in DoP and Administrative Powers of Different Authorities of DoP	30
	i. Delegation of Financial Powers OM issued by DoE (2022), Amended Rule-8 of DFPR- Primary units of Appropriation	31-49
	ii. Schedule of Financial Powers delegated to HoC, HoD,	50-112
	iii. DPS (Independent Charge)	113-147
	iv. Sr DDG (PAF), GM(F), DAP, DDAP-PAO	148-179
	v. Postal Division	180-189
	vi. Officers of MMS	190-193
	vii. Officers of Civil Wing/Superintending Engineers/Senior Architects, Executive Engineers/Architects & Assistant Engineers of DoP	194-204
	viii. Administrative Powers of Different Authorities of DoP	205-216
3	Basic Aims of Procurement – the Five R’s of Procurement (Clause 1.5 Manual for Procurement of Goods 2017)	218
	Fundamental principles of public buying (for all procurements including procurement of works). (Rule 144 of the GFR 2017)	219
	Guidelines on Public Procurement by Central Vigilance Commission	220
	Order on appointment of Independent External Monitor in DoP	221-222
	Important provisions mentioned in GFR related to Procurement of Goods
	i. Purchase of goods without quotation	223
	ii. Purchase of goods by Purchase Committee	223
	iii. Purchase of goods by obtaining bids	223
	iv. E-Publishing	223
	v. E-Procurement	224
	vi. Advertised Tender Enquiry	224
	vii. Limited Tender Enquiry	224-225
	viii. Two bid system	225
	ix. Two-Stage Bidding	225-226
	x. Late Bids	226
	xi. Single Tender Enquiry	226
	xii. Electronic Reverse Auction	226
	xiii. Contents of Bidding Documental	226
	xiv. Maintenance Contract	227
	xv. Bid Security	227
	xvi. Performance Security	227
	xvii. Advance payment to supplier	228
	xviii. Part payment to suppliers	228
	xix. Buy-Back Offer	228

	Contract Management
	Important provisions mentioned in GFR related to Contract Management
	i. General principles for contract	229-232
	ii. Management of Contracts	232
	iii. Legal Advice	232
	Important provisions mentioned in Manual for Procurement of Goods related to Contract Management
	i. Delivery Period	233
	ii. Terms of Delivery	233
	iii. Delay in Delivery	233-234
	iv. Extension of Delivery	234-235
	v. Force Majeure Clause	235
	vi. Denial Clause	235-236
	vii. Liquidated Damage	236
	viii. Quantum of LD	236
	ix. Waiver of LD	236
	x. Amendment to the Contract	237
	Important provisions mentioned in Postal Manual Vol-II related to Contracts for conveyance of mails	238-239
	Important provisions mentioned in Manual for Procurement of Goods related to Tenders	240-252
	i. Estimation of Cost	240-241
	ii. Bid Evaluation Process	241
	iii. Tender Committee	241-242
	iv. Preliminary Examination	242
	v. Clarification of Bids/Shortfall Documents	243
	vi. Evaluation of Responsive Bids and Decision on award of Contract	243
	vii. Timely Processing of Tenders	243-244
	viii. Extension of Tender Validity Period	244
	ix. Variation of Quantities at the Time of Award	244-245
	x. Reasonableness of Prices	245-246
	xi. Consideration of Abnormally Low Bids	246
	xii. Negotiation for Reduction of Price	246-247
	xiii. Splitting of Contracts/ Parallel Contracts	247-248
	xiv. Consideration of Lack of Competition in OTE/ GTE and LTE	248-249
	xv. Cancellation of Procurement Process/ Rejection of All Bids/Re-tender	249
	xvi. Tender Committee Recommendations/Report	250
	xvii. Award of Contract	250-251
	xviii. Publication of Tender Results and Return of EMD of Unsuccessful Bidders	251
	xix. Framing of Contract	251-252
	Important provisions mentioned in GFR related to Debarment from bidding from Tenders	253-258
	Important provisions mentioned in Manual for Procurement of Goods related to Annual Maintenance Contract (AMC)	259-260
	Important provisions mentioned in GFR related to Disposal of Scrap Goods	261
	Important provisions mentioned in Manual for Procurement of Goods related to Disposal of Scrap Goods
	i. Scrap for Disposal	262
	ii. Classification and Categorization	262
	iii. Survey of Materials for Classifying as Scrap for Disposal	262
	iv. Modes of Disposal	262-263
	v. Preparation for Disposal	263-264
	Important Orders/OMs issued by Dept of Expenditure related to Procurement of Goods	265-277
4	Important Orders/OMs issued by Dept of Expenditure related to Government e Marketplace (GeM)	278-293
5	Orders related to Hiring of Vehicles, Drivers, Guards, Accommodation for office, Outsourcing along with SoP for BNPL Products, MoU for Business Proposals & Costing of New Products, Hardware Specifications and Purchase of Laptop	294

	i. Standard Tender Document for Carriage of Mail by Private Mail Motor Service, Use of GPS & Annexure 1	295-296
	ii. Model NIT for hiring of vehicles for RTN & Annexure 2	297-298
	iii. Provision of ruling w.r.t. approval of new routes for contractual Mail Motor	299
	iv. Use of Integrity Pact	300-301
	v. HR Policy for outsourcing of work/services in Department of Posts	302-311
	vi. Hiring of Drivers & Cleaners	312-313
	vii. Hiring of Security Guards	314-319
	viii. Long Term Leasing & licensing Policy for Hiring of accommodation for office purpose in DoP (FRAC) & Annexure 3	320-324
	ix. Operation Guidelines - Speed Post/Express Parcel/Business Parcel Business in BNPL Centers	325-338
	x. Rates of Haulage Charges for Year 2021-22, 2022-23 & 2023-24	339-341
	xi. Discount Guidelines - Speed Post/Express Parcel/Business Parcel Business in BNPL Centers & Annexure 4	342-248
	xii. Business Packages & HoCs Power	349-354
	xiii. Costing of new products by CIFA	355-361
	xiv. Hardware specification - DoP IT Modernization 2.0	362-366
	xv. Purchase of Laptop	367-369
6	Opening, Relocation & Closure of Post Offices & Revision of method for calculation of Income and Cost of Branch Post Offices	370-395
7	Establishment & Pay Fixation
	i. Creation/Revival/Abolition of Posts (DoE OM)	397-404
	ii. Redeployment of Posts Gr. ‘B’, ‘C’ & ‘D’	405-412
	iii. Combination Of Appointments for Holding Charge of One Or More Posts and Regulation of Pay in Such Cases (FR 49)	413-415
	iv. Pay Fixation on Promotion (FR 22), Transfer to Lower Post (FR 15(A), Restriction of Officiating Pay (FR 35) And Stepping Up of Pay	416-425
	v. Transfer to lower post under the provision of FR 15(a) clarification of DoP	426-427
	vi. Incentives for Participating in Sports Events	428-432
	vii. Grant of Additional Increment on 1st July/1st January to the employees who retired from service on 30th June/31st December	433-434
	viii. Clarification on change of date of next increment (DNI) in term of Rule-10 of CSS (RP) Rules 2016	435-436
	ix. Clarification on MACP Scheme of Department of Posts	437-439
8	Allowance
	i. Cash /Treasury Allowance	441-443
	ii. CEA (Children Education Allowance), Risk Allowance, Night Duty Allowance, Overtime Allowance, Special Allowance payable to Parliament Assistant, Special Allowance for Children for women with disabilities	444-445
	iii. Conveyance Allowance	446-447
	iv. Cooking Allowance	448
	v. Deputation Duty Allowance	449-450
	vi. Dress Allowance	451-453
	vii. Grant of Extra Work Allowance- Caretakers	454
	viii. Outstation Allowance - RMS Staff	455
	ix. Overtime Allowance-Operational Staff	456-457
	x. Project Allowance	458
	xi. Training Allowance	459-462
	xii. Fixed medical Allowance	463
	xiii. Risk Allowance	464
	xiv. Provision of Telephone facility and reimbursement	465-467
	xv. Reimbursement of newspaper purchased/supplied	468-472
	xvi. Reimbursement Briefcase/ Officer Bag/ Ladies Purse	473-474
	xvii. Incentive on Higher Study	475-476
	xviii. Orders/instructions issued by DOP regarding Welfare Fund	477-484
	xix. Financial assistance to victims of fire/floods and natural calamities	485
	xx. Instruction of Payment of all claims related to allowances within one month	486
9	Medical Claim & Reimbursement	487-537
10	HRA Compendium issued by DoE	538-539

	i. Scope of application	540
	ii. Revised and Updated Provisions	540
	iii. Definitions	540
	iv. Classification of cities for the purpose of grant of HRA and Rates of HRA	540-541
	v. Areas where Admissible	541
	vi. Admissibility of HRA	541-542
	vii. Condition for Drawal of House Rent Allowance	543-544
	viii. Regulation of HRA in different Circumstances	544-549
11	Travelling Allowance, Transport Allowance & Composite Transfer Grant With Double TPA, Use of Staff Car, Time limit, Boarding Pass, LTC	550-616
12	Honorarium	617
	i. Honorarium of IO/PO	618-620
	ii. Honorarium to Trainer/Guest Faculty	621-623
	iii. Honorarium related to Papers and Conducting of Exams	624-625
13	Important Provisions/ Orders related to GPF, NPS, Interest on delayed payment of gratuity, pension, and family pension	626-662
14	Orders related to Gramin Dak Sevaks (GDS)	663
	i. Recommendations of One-man committee on wages and allowances	664-674
	ii. Recommendations of Committee on Social Security Benefits of GDS	675-677
	iii. Introduction of Children Education Facilitation Allowance for GDS	678-683
	iv. Payment of revised TRCA to the substitutes of GDS who worked in leave vacancies from 01.07.2018 and onwards	684
	v. Payment of TRCA on Sundays/Holidays to the GDS working against vacancies in Postman/ Mail Guard/ MTS Cadre	685-686
	vi. Grant of Cycle Maintenance Allowance after rationalization of categories of Gramin Dak Sevaks	687
	vii. Counting of service rendered as GDS to make good the shortfall in minimum qualifying service of Group-D/MTS employees for grant of pension	688
	viii. Powers to sanction GDS Gratuity/Severance amount paid to GDS	689
	ix. Composite Allowance & Upward Revision of the TRCA	690-693
	x. Grant of Combined Duty Allowance to Branch Postmasters (BPMS)	694-695
	xi. Condonation of period of Irregular Retention beyond 65 years of GDS	696
	xii. Condonation of break in service of GDS	697
	xiii. Grant of GDS Gratuity/Severance amount to GDS who did not opt SDBS	698
	xiv. Revision of TRCA of GDS based on periodical establishment review	699
	xv. Payment of TA/DA for serving Government Servant assisting GDS in oral inquiry	700
	xvi. Service Discharge Benefit Scheme (SDBS)-NPS Lite	701-709
15	Condemnation & Replacement	710
	i. Order in respect of condemnation & Purchase of Operation vehicles/Inspection vehicles/Staff Car	711-731
	ii. Condemned vehicle scrapping policy issued by DoE	732-733
	iii. Computer/Peripherals/Laptops	734-737
	iv. Condemnation of Remotely Managed Franking Machine (RMFMs)	738-741
16	Write off/Permanent closure/Statistical closure of fraud loss amount and waive off amount	742-747
17	Schedule of Accommodation (SoA) for Administrative Office (Other than RMS/CSD/PSD), RMS Offices, HPOs, SOs, PTCs	748-761
18	Miscellaneous Important Orders related to Advances to the family of Govt Servant die in service, Computer Advances, Recovery / waiver of the wrongful / excess payments made to Government servants, Submissions before Courts/Central Administrative Tribunals and handling of Court cases on pay and allowances and service conditions, Fee payable to various categories of Central Government counsel GST Applicability in DoP etc.	762-785
	Annexure 1 to 4	786-863
	Technical Bid Evaluation Checklist	864-868
	Postal History in India	869-876

ABBREVIATIONS AND ACRONYMS

AMC	Annual Maintenance Contract	IT	Information Technology
BER	Beyond Economical Repairs	LD	Liquidated Damage
BNPL	Book Now Pay Later	LoA	Letter (Notification) of Award
BPM	Branch Post Master	LPP	Last Purchase Price
CAT	Central Administrative Tribunal	MA	Medical Attendant
CDA	Combined Duty Allowance	MDG	Mukhya Dak Ghar
CEA	Children Education Allowance	Misc.	Miscellaneous
CEFA	Children Education Facilitation Allowance	MMC	Mail Motor Contract
CGHS	Central Government Health Scheme	MMS	Mail Motor Service
CPC	Central Pay Commission	MoU	Memorandum of Understanding
CPWD	Central Public Work Department	MRP	Maximum Retail Price
CTG	Composite Transfer Grant	MSME	Micro Small and Medium Enterprises
DA	Dearness Allowance	MSTC	Metal Scrap Trading Corporation
DCRG	Death cum Retirement Gratuity	MVDC	Motor Vehicle Disposal Committee
DDO	Drawing & Disbursing Officer	NDP	Net Dealer Price
DoE	Department of Expenditure	NIT	Notice Inviting Tender
DoP	Department of Posts	NPS	New Pension Scheme
DoP&T	Department of Personnel & Training	OEM	Original Equipment Manufacturer
DPS	Director Postal Services	OM	Office Memorandum
EDBO	Extra Departmental Branch Office	OTA	Over Time Allowance
EMD	Earnest Money Deposit	PAO	Postal Account Office
EoL	End-of-Life	PO	Presenting Office
FC	Financial Compliance	PSB	Postal Service Board
FMA	Fixed Medical Allowance	PSD	Postal Store Depot
FO	Financial Opinion	PTC	Postal Training Centre
FR & SR	Fundamental Rule & Service Rule	RAKNPA	Rafi Ahmad Kidwai National Postal Academy
FRAC	Fair Rent Assessment Committee	RMFM	Remotely Managed Franking Machine
GDS	Gramin Dak Sewak	RMS	Rail Mail Service
GeM	Government e-Marketplace	RTC	Regional Training Centre
GeMAR&PTS	GeM Availability Report and Past Transaction Summary	RTN	Road Transport Network
GFR	General Financial Rule, 2017	SAG	Senior Administrative Grade
GPF	Government Provident Fund	SDBS	Service Discharge Benefit Scheme
GST	Goods & Service Tax	SO	Sub Office
HAG	Higher Administrative Grade	SoA	Schedule Of Accommodation
HoC	Head of Circle	SoP	Standard Operating Procedure
HoD	Head of Department	SOPP	Schedule of Procurement Powers
HPO	Head Post Office	TA	Transport Allowance
HRA	House Rent Allowance	TC	Technical Committee
IFD	Integrated Finance Division	TRCA	Time Related Continuity Allowance
IO	Investigating Officer	WTC	Workplace Training Centre

Chapter-1

Charter for Financial Advisers 2023

“A Man is great by deeds, not by birth.”

- Chanakya

1 | Page - Compiled by: IFA Cell O/o GM (Finance), Uttar Pradesh Postal Circle

डॉ.टी.वी.सोमनाथन, भा.प्र.से.

ववत्त सचिव एवं सचिव (व्यय)

Dr. T.V. Somanathan, I.A.S.

Finance Secretary & Secretary (Expenditure)

भारत सरकार

ववत्त मंत्रालय,व्यय ववभाग नाथथ ब्लाक, नई दिल्ली-110001 Government of India

Ministry of Finance

Department of Expenditure North Block, New Delhi-110001 Tel.: 23092929, 23092663 E-mail: secyexp@nic.in

Website: www.finmin.nic.in

D.O. No. 23(3)/E.Coord/2018 Dated 13th June, 2023 Dear Secretary,

I had written to you in the month of April, 2022 seeking your views on improving the functioning of the system of Integrated Financial Advisers. I was very happy to receive detailed and thoughtful comments and suggestions from many Secretaries. We also had extensive consultations with Financial Advisers and others.

2. I am happy to enclose herewith the new 'Charter for Financial Advisers'. This incorporates many of the suggestions received. The new Charter is expected to facilitate more efficient functioning of Ministries while retaining financial control and prudence. Some of the new provisions will require a transition time to be fully implemented.

3. Despite your busy schedule, I urge you to take the time to read through this Charter running to 20 pages, as it will be helpful to you in your functioning. Some of the features of the new Charter are: -

• Clear definition of the role and responsibilities of Financial Advisers. • Inclusion of a positive list (where Financial Advisers must necessarily be consulted) and a negative list (where they should not be consulted). Of course, there will also be matters, which are neither in the positive nor the negative list which would have to be referred, if they have a financial bearing.

• Requirement for advice to be classified as "financial compliance", "financial opinion” or "administrative/non-financial”; comments in the administrative/non-financial category can be deviated from without requiring over-ruling by the Secretary.

• Clarity has been given on the specific extent of the powers of Secretaries to over rule the Financial Advisers in matters where advice is given under the financial compliance/financial opinion category; the requirement for a special wording in the sanction order in such cases is being withdrawn.

• Promptness in the functioning of the IFD has been given emphasis with a requirement to fix (and monitor adherence to) norms for the time to be taken at different stages.

• An option has been given for certain departments to reduce the involvement of Financial Advisors in tendering/procurement matters if the department has the necessary technical/financial capability.

4. I look forward to your co-operation in the efficient functioning of the system. Yours sincerely,

(T.V. Somanathan)

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No. 23(3)/E. Coord/2018

Government of India (भारतसरकार)

Ministry of Finance (वित्तमंत्रालय)

Department of Expenditure (व्ययविभाग)

North Block, New Delhi

Dated the 13th June, 2023

OFFICE MEMORANDUM

Subject: Charter for Financial Advisers - reg.

The Scheme of Integrated Financial Adviser was introduced by this Departments O.M. No. 10(29)-E-Coord/73 dated 6th October, 1975, whereby delegated powers of Administrative Ministries were greatly enhanced and it was provided that the Financial Adviser would be responsible both to the Administrative Ministry and to the Department of Expenditure, Ministry of Finance.

2. The Department of Expenditure has over time, redefined the Scheme of Financial Advisers vide O.M. No. 5(6)/L&C/2006 dated 1st June, 2006 and brought out a 'Redefined Charter for Financial Advisers' with the objective to keep pace with the changes in the way the Government worked.

3. Since then, the Government has undertaken a significant number of reforms, projects, schemes, public financial management initiatives, etc. To enable better, faster and more efficient decision taking, the Financial Advisers system has now been updated. The new 'Charter for Financial Advisers' is annexed hereto.

4. With the changes to the Financial Adviser System, this Departments O.M. No. 1(34)/E.II(A)/2010 dated 7th October, 2010 and O.M. No. 1(34)/E.II(A)/2010 dated 2nd May, 2011 stand cancelled.

5. This comes into force with immediate effect. Some of the new features may, however, require a transition time to be fully implemented.

(T. V. Somanathan)

Finance Secretary & Secretary (Expenditure)

To

1. All Secretaries to the Government of India (As per list enclosed).

2. All Financial Advisers in Ministries/ Departments of Government of India (As per list enclosed)

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I. Introduction

1. Under Article 77 of the Constitution, the manner in which business is transacted in the Government of India is governed by rules issued by the President. Rule 4(2) of The Government of India (Transaction of Business) Rules 1961 provides that " unless the case is fully covered by powers to sanction expenditure or to appropriate or re-appropriate funds, conferred by any general or special orders made by the Ministry of Finance, no department shall, without the previous concurrence of the Ministry of Finance, issue any orders which may- (a) involve any abandonment of revenue or involve any expenditure for which no provision has been made in the appropriation act; (b) involve any grant of land or assignment of revenue or concession, grant, lease or licence of mineral or forest rights or a right to water power or any easement or privilege in respect of such concession; (c) relate to the number or grade of posts, or to the strength of a service, or to the pay or allowances of Government servants or to any other conditions of their service having financial implications; or (d) otherwise have a financial bearing whether involving expenditure or not ......”.

2. This Rule is based on the need for a degree of independent and dispassionate scrutiny in financial matters, so that public expenditure remains within available resources and that due care and propriety are exercised in the collection and use of public funds.

3. In the initial decades after Independence, all matters involving significant financial implications were decided after consulting the Ministry of Finance. With the increase in the range and depth of government activities, this created difficulties. The Report of the Study team on Machinery of Government of India and its Procedures of Work (1968) stated as follows: "The study shows, in brief, that the Ministry of Finance has to handle a great deal of work in a rushed fashion, that much of this work is of relatively low importance, and that too much of it is left undone. These facts suggest the desirability of delegating some of the responsibility to the administrative ministries so that the Finance Ministry is left with tasks which are (a) the most important and (b) manageable."

4. Thus, while conceptually the function of financial control is (and continues to be) assigned to the Ministry of Finance under Rule 4(2) of The Government of India (Transaction of Business) Rules 1961, for the purpose of more efficient transaction of Government business and to obviate the need to refer a very large number of decisions to the Ministry of Finance, the institution of Financial Adviser was created by general orders issued by the Ministry of Finance in October 1968. Initially, there was an 'Internal' Financial Adviser within the Ministry reporting to the Secretary of the Department whose role extended only to certain limited financial decisions which were delegated to Ministries; matters beyond these limited delegated powers continued to be referred to an Associate Financial Adviser who was an officer of the Department of Expenditure.

5. In 1975, delegated powers of administrative ministries were greatly enhanced such that a majority of financial decisions could be decided without reference to the Department of Expenditure. The scheme of Integrated Financial Adviser was first introduced in Office Memorandum No. 10(29)-E-Coord/73 dated 6.10.1975 (Appendix I) issued by the Department of Expenditure, Ministry of Finance. The scheme provided that the Integrated Financial Adviser (hereinafter called 'Financial Adviser' for short) would be reporting both to the administrative Ministry/Department and to Department of Expenditure. Subsequently, the delegation of financial powers was codified and issued in the form of the Delegation of Financial Powers Rules 1978, as amended from time to time and as modified by Government decisions there under.

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6. The institution of Financial Adviser (FA) thus occupies a unique position in the functioning of Government of India. The Financial Adviser has the simultaneous responsibility of advising the Secretary of the Department as well as representing the Ministry of Finance.

7. Given the dual responsibility of the Financial Adviser, it is necessary that the role and responsibilities of the Financial Advisers be defined as clearly as possible. The Department of Expenditure has over time revised the Charter for Financial Advisers and had vide OM No. 5(6)/L&C/2006 dated June 1, 2006 brought out a 'Redefined Charter for Financial Advisers'. With the passage of time, a need has arisen to revise the Charter to reflect evolving needs and the lessons from experience.

8. This Charter sets out the role and responsibilities of the Financial Advisers in the Ministries/ Departments of the Government of India and is a general order of the Ministry of Finance within the meaning of Rule 4(2) of the Government of India (Transaction of Business) Rules, 1961.

9. In this Charter, the term "delegated powers" means the financial powers which can be exercised by Departments of the Central Government without referral to / concurrence of the Ministry of Finance, under the Delegation of Financial Powers Rules 1978 and/ or other rules, orders and instructions of the Ministry of Finance.

10. Except to the extent specifically permitted by the Delegation of Financial Powers Rules, 1978 or other specific orders of Department of Expenditure (see para 20), re delegation of delegated powers (i.e., further delegation of a delegated power to an authority lower than the one to whom it is delegated in the Rules or orders of the Department of Expenditure) requires the approval of the Department of Expenditure under the principle "delegatus non potestdelegare" (one to whom a power is delegated, cannot himself further delegate that power).

11. In this Charter, the term 'Department' will generally be used, but includes Ministries, Departments, Secretariats and Offices specified in the First Schedule to the Government of India (Allocation of Business) Rules, 1961 wherever the context so requires. The term CCA (Chief Controller of Accounts) will also include Principal Chief Controller of Accounts (PCCA) and Controller of Accounts (CA) who are heads of the accounting wing in Departments, wherever the context so requires. Ministry of Finance means Department of Expenditure except where the specific context requires otherwise.

12. The Delegation of Financial Powers Rules do not apply to the Railways, Telecommunications, Atomic Energy, Space and Defence Ministries. Instead, there are separate rules for these Ministries. However, the basic principle enshrined in Rule 4(2) of The Government of India (Transaction of Business) Rules, 1961 applies equally to them also, and matters beyond their delegated financial authority require concurrence of Ministry of Finance.

II. Role and responsibilities of Financial Advisers

13. The primary duty of the Financial Adviser is to advise the Department to which he is attached on matters which have a financial implication, with a view to adhering to the law, General Financial Rules, and other rules, orders, instructions and guidelines on financial

matters issued by the Ministry of Finance. Some of these rules, orders etc. deal with matters of financial propriety (i.e ., what is proper / improper in dealing with public funds)

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while others deal with financial prudence (i.e. efficiency, value for money etc. in the use of public funds).

14. Subject to this primary duty, it is the duty of Financial Advisers to tender advice and act in a manner which supports the Department in achieving the outcomes set by the Department for itself.

15. Exercise of all delegated powers requires consultation of the Financial Adviser, except to the extent specifically provided in this Charter or in any other general or specific order of delegation issued by, or with the concurrence of, Ministry of Finance.

16. The Financial Adviser shall report both to the Secretary of the Department(s) to which he is attached and to the Secretary Expenditure. In the event of any divergence between the instructions of the Secretary Expenditure and the Secretary of the Department on any specific matter, he shall act in accordance with the instructions of the Secretary Expenditure. His annual performance assessment shall be co-written separately by the Secretary of the Department in which he is posted and the Secretary Expenditure.

17. Where a Financial Adviser is given the charge of more than one Department (i.e., in addition to the Department in which he is posted) for more than 90 days in a financial year, in writing his performance assessment, the Secretary Expenditure shall take into account his performance in those additional charges; for this purpose, Secretaries of those Departments may suo motu give their views to the Secretary Expenditure and /or their views may be sought.

18. Key responsibilities of Financial Advisers are:

18.1 Budget formulation and coordination of the Budget process:

The process begins with the issuance of the Budget Circular by the Budget Division of Ministry of Finance in the month of September/October. It may be noted that on matters relating to expenditure budgeting, the Budget Division, Ministry of Finance operates under the functional control of the Secretary Expenditure even though the Budget Division is administratively under the Department of Economic Affairs. Demi-official correspondence on expenditure budget matters should therefore be addressed to the Secretary Expenditure. Some of the important steps involved are collection and preparation of the following information:

i. expenditure in previous years and preceding months of the current financial year; ii. projected requirements of funds for remaining months of the current financial year with full justification for Revised Estimates (RE) from the administrative divisions; iii. projected requirement of funds for the next financial year with full justification for Budget Estimates (BE) from the administrative divisions.

Financial Advisers are responsible to co-ordinate the entire process within the concerned Department and submit realistic estimates of the funds required for the Revised Estimates of the current year and Budget Estimates for the next year. After the ceilings for both Revised Estimates for the current year and Budget Estimates for the next financial year are conveyed by the Budget Division to the Departments, Financial Advisers are expected to do scheme- wise allocations in consultation with the concerned administrative divisions and with the approval of the Secretary of the Department.

Detailed Demands for Grants (DDG) prepared by the Departments should be in conformity with the Demand for Grants prepared by Ministry of Finance.

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Financial Advisers are responsible for coordination of the meeting of the Parliamentary Standing Committee relating to discussion on DDG.

The Supplementary Demands for Grants, if required to be taken, should be sent to Budget Division, Ministry of Finance as per the time schedule laid out by them with the approval of Secretary of the Department.

18.2 Medium Term Expenditure Framework (MTEF):

Financial Advisers are responsible for preparation of inputs for the MTEF Statement and other statements as per FRBM Act, in consultation with the administrative divisions, and submission thereof to Ministry of Finance as per prescribed time schedule.

18.3 Project/scheme appraisal, monitoring and evaluation:

Proper formulation, appraisal, monitoring and evaluation of schemes and projects are vital for high quality cost estimate decisions and timely delivery of intended outcomes. The administrative divisions of Departments take the lead role in project/scheme formulation, implementation and monitoring. Department of Expenditure issues guidelines on formulation, appraisal and approval of public funded schemes/projects which need to be adhered to.

Financial Advisers have an important role:

a. in appraisal of Standing Finance Committee (SFC)/Expenditure Finance Committee (EFC)/ Committee of Establishment Expenditure (CEE) / Project Investment Board (PIB/ Delegated Investment Board (DIB)/Cabinet and its Committee proposals with a view to ensuring that Ministry of Finance instructions are complied with and ensuring financial propriety and prudence;

b. as Member Secretary of SFC and DIB.

18.4 Expenditure and Cash Management:

Financial Advisers are responsible for adherence to expenditure management and cash management guidelines of the Ministry of Finance. Guidelines are issued periodically by Ministry of Finance, some from the Budget Division and some from Department of Expenditure, to bring about greater effectiveness and efficiency in the cash management and /or fund release system. These guidelines are intended to minimise mismatch between cash outflows and cash inflows, optimise the cost of borrowing and prevent unnecessary build-up of idle cash. Accordingly, Financial Advisers should ensure that:

i. Monthly/Quarterly Expenditure Plan (MEP/QEP) are prepared and sent to Budget Division, Ministry of Finance within two weeks of passing of the Detailed Demand for Grants in Parliament or as otherwise prescribed;

ii. MEP/QEP are prepared with due diligence by factoring in the overall trend of expenditure, seasonality of specific expenditure items etc. as MEP/QEP from the basis of cash forecast and preparation o indicative calendar for Government borrowings;

iii. MEP/QEP are included as annexure to the DDG;

iv. there are no deviations from the MEP/QEP without due approvals; v. there are no deviations from the guidelines of the Department of Expenditure regarding release of funds under Centrally Sponsored/Central Sector/ Other schemes and other types o expenditure without due approvals;

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vi. expenditure in the last quarter and last month of the financial year is not more than percentage prescribed as per instructions of Ministry of Finance;

vii. timing of the non-tax revenue receipts is indicated to the Budget Division, while communicating their MEP/QEP, so that these inflows are factored in while according permission for expenditure.

18.5 Public Financial Management System (PFMS):

The PFMS is the electronic system for sanction, bill preparation and processing, payment, receipt management, Direct Benefit Transfer (DBT), fund flow management and financial reporting.

Financial Advisers with the assistance of CCAs (who should act as nodal officers for PFMS) should ensure that guidelines/ instructions issued on PFMS are followed /implemented and resolve issues relating to efficient running of PFMS.

18.6 Screening of proposals to be referred to Ministry of Finance:

Administrative divisions should invariably seek the concurrence of Financial Advisers for all proposals required to be referred to Ministry of Finance including proposals relating to policy matters, establishment, expenditure (both revenue and capital) and receipts (both tax and non-tax receipts).

Financial Advisers are responsible for:

a. examining and forwarding all such proposals after due examination considering all aspects, rules, etc.;

b. examining the possibility of alternative methods for funding and implementation; c. recording their specific views on the proposal, wherever warranted.

18.7 Non-Tax Revenues (NTRs):

NTRs are collected through various Departments, Autonomous Bodies (ABs) and Implementing Agencies (IA). These comprise an important source of revenue for the Government. NTRs including various fees, should be deposited/credited to the Consolidated Fund of India (CFI) through e-receipts on the government portal. Such non-tax revenues include user charges, dividends, rents, licence fees, profit share, royalty etc.

User charges should, as far as possible, be so fixed that they recover the current cost of providing services with reasonable return on capital investment. The rates of user charges should be reviewed at least every three years and preferably linked with appropriate price indices. Wherever possible, user charges should be fixed through rules/executive orders and not by way of statute so that there is flexibility in revision.

Dividends payable by Central Public Sector Enterprises (CPSEs) should be as per guidelines issued by Department of Investment & Public Asset Management (DIPAM).

Financial Advisers shall with the assistance of CCA:

a. prepare the estimates of NTRs in consultation with administrative divisions; b. regularly monitor NTR receipts during the financial year;

c. periodically review user charges;

d. monitor repayment to the Government of outstanding loans, due interest and guarantee fees;

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e. monitor the accounts in which cash is deposited (e.g.Central Nodal Agency (CNA)/Single Nodal Agency (SNA) accounts) and the remittance of interest thereon to the Consolidated Fund of India.

18.8 Tax Expenditure: Tax policy gives rise to tax preferences which include special tax rates, exemptions, deductions, rebates, deferrals and credits. Tax expenditures can also be termed as revenue forgone. Any proposal which entails tax expenditure should be routed through the Financial Adviser before being forwarded to Ministry of Finance. As far as possible, Financial Advisers should monitor the outcomes of tax expenditure.

18.9 Monitoring of assets: Financial Advisers should exercise necessary supervision so that instructions of Ministry of Finance are followed by Departments with regard to monitoring of assets.

For proper asset management, it is necessary to have an appropriate mechanism to maintain a record of all assets, both physical and financial and to undertake periodic reconciliation. As regards physical assets, an Asset Register is to be maintained by all Departments in the format laid down under the FRBM Rules, 2004 or other instructions. The Asset Register is to be prepared only in respect of assets owned by the Central Government. This requires proper stocktaking of departmental assets with suitable explanatory remarks on the present state of the economic life of assets, their current usage, potential for better alternative use, disposal options etc. leading to improved asset management.

An account of all financial assets including loans, advances and equity investment etc. by the Central Government, is maintained by the CCA. Financial Advisers should supervise the building up of such records and their ongoing upkeep.

18.10 Monitoring of Liabilities: Department of Economic Affairs (DEA) being the Nodal Department for monitoring guarantees issues policies /guidelines regarding the same. Financial Advisers should ensure compliance to these policies/guidelines and are required to supervise the process of examining the guarantee proposals, monitoring their execution, maintenance of guarantee records and periodic reviews of the existing guarantees.

18.11 Accounts and Audit: Financial Advisers shall

a. exercise appropriate oversight on the overall quality and maintenance of departmental accounts by their respective CCAs;

b. ensure timely completion of Finance and Appropriation Accounts by the CCAs; c. vet the Annual Internal Audit Plan of the Department prepared by CCAs before submission to Secretary of the Department for approval;

d. actively associate with the statutory audit of the Department/Ministry carried out by the office of the C&AG of India;

e. convene the Standing Audit Committee (SAC) meetings regularly and ensure that response to the audit paras and the action taken thereof is submitted to the audit authorities and uploaded on the Audit para management system (APMS) Portal as per the instructions of MoF;

f. assist the Secretary of the Department to prepare for oral evidence before the Public Accounts Committee (PAC) or the Committee on Public Undertakings (CoPU) or subcommittees of these Parliamentary Committees.

18.12 Financial Management of Schemes/Programmes/Projects: Financial Advisers are responsible for ensuring that guidelines/instructions regarding control of expenditure and prevention of 'parking of funds' are duly followed and implemented in the Department. They

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shall ensure that funds are not released in contravention of such guidelines and should see that funds are only released when actually needed for the intended purpose. Funds should not be released for the sake of 'showing financial progress' as such release would be against the Government's financial interest by increasing borrowing costs unnecessarily. Expenditure on schemes/ projects should be periodically reviewed by the Financial Advisers from the systems point of view and appropriate action recommended for mid-course correction for making them more effective. For new schemes/projects, Financial Advisers should also ensure that in principle approval of Department of Expenditure (as per extant orders) is taken, and sharing pattern and classification of schemes/projects are as per guidelines.

18.13 Nominee Director on Boards of Public Sector Undertaking: Financial Advisers are often Government's nominee Directors on Boards of Public Sector Undertakings (PSUs). Financial Advisers should particularly pay attention to matters involving financial implication for the Government of India.

18.14 Settlement of commercial disputes between (CPSEs): Department of Public Enterprises has put in place the Administrative Mechanism for Resolution of CPSEs Disputes (AMRCD) to resolve commercial disputes between CPSEs and between CPSEs and Government Department(s)/Organisation(s). Financial Advisers are responsible for representing the issues related to the dispute in question before the appropriate committee. In handling such matters, Financial Advisers should bear in mind the desirability of amicable settlement of such disputes outside courts and hence promote reasonable and fair settlement terms rather than merely advocate the position of the CPSE.

18.15 Monitoring of Budget Announcements: Financial Advisers do not have a direct role in implementation of the Budget Announcements; however, they are responsible for monitoring and periodically reporting progress of implementation of Budget Announcements.

18.16 Role of Financial Advisers in respect of Autonomous Bodies (ABs): Financial Advisers should ensure compliance with the provisions of GFRs in respect of setting up of ABs and release of Grants-in-Aid to them (Rule 229 and 230). In particular, they should ensure that:

a. user charges are reviewed every three years;

b. peer reviews of ABs are carried out as per the provisions;

c. MOU is signed by the ABs with administrative Ministries/Departments; d. the interest earned by the ABs on the grants released to them are deposited back before releasing any further grant;

e. applicable guidelines/instructions regarding Treasury Single Accounts (TSAs), etc. are diligently followed in ABs.

18.17 Foreign Visit Management System (FVMS): Ministry of Finance has issued detailed instructions for processing of proposals relating to foreign visits of officers of the Government of India including proposals to be sent to Screening Committee of Secretaries for approval. Departments have to prepare a Quarterly Rolling Plan (QRP) of proposed programs/visits and upload the same on the FVMS. Financial Advisers should ensure that QRPs are prepared and uploaded on the FVMS. All proposals of travel abroad, including those requiring the approval of Screening Committee are necessarily to be routed through Integrated Finance Department (IFD).

18.18 Assistance in Outcome Budget: The Outcome Budget broadly indicates the physical/quality dimensions of the financial budgets, as also the actual physical performance in previous year and the performance till December for the current year and the targeted physical performance for next year. Measurable outcomes need to be defined

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for each scheme over the medium term. NITI Aayog has developed a dash-board for monitoring the Outcome Budget. Administrative /Coordination Divisions of the Departments are responsible for preparation of Outcome Budget.

Financial Advisers are responsible for:

a. assisting the administrative Departments in clear definition of measurable and monitorable outcomes with specified deliverables;

b. facilitating the administrative divisions in putting in place an appropriate appraisal, implementation, monitoring, and evaluation systems.

19. Procurement and contracts: Government organisations procure goods and services and undertake execution of works in pursuance of their duties and responsibilities. Procurement is an administrative process which invariably has financial implications.

The first step in procurement is the decision to procure something – goods, services or works, etc. this step involves a formal decision to procure something along with the exact or approximate expenditure to be incurred. In essence, the authority with the power to do so has to accord administrative sanction to incur expenditure on a specific procurement. In different contexts/organisations, this decision may also be called “administrative approval”, “administrative approval and expenditure sanction”, “acceptance of necessity”, “approval/acceptance of requirement”, etc. In this Charter, this step is called administrative sanction. Administrative sanction is undoubtedly a decision with a financial bearing and hence invariably requires consultation of the Financial Adviser (unless validity re-delegated within permissible limits as per para 20 or otherwise permitted by Department of Expenditure through specific orders).

Subsequent steps in procurement may have some financial bearing but also non-financial elements. Hence the appropriate level of involvement of the Financial Adviser subsequent stages of procurement may possibly differ, based on the value and complexity o procurement, and the administrative expertise and capability to handle it, which vary widely between Departments. The procedure appropriate for each Department will depend inter alia on the frequency of tendering, the availability of qualified technical / financial staff to handle procurement etc. The extent of involvement of the Financial Adviser and the IFD in procurement matter may be based one of the following procedures:

Normal Procedure: Under this procedure, the concurrence of the Financial Adviser/ IFD shall be required on all procurement matters, except for matters where re-delegation has been done within the limits permissible under the rules/ general orders/ general instructions of Department of Expenditure (see para 20 below). (For instance, Departments have been authorised, in consultation with their Financial Adviser, to decide the financial limits up to which they wish to delegate certain powers to their Heads of Department for incurring Contingent & Miscellaneous expenditure as given in Schedule V and VI of DFPRs; for this purpose they are permitted to lay down that consultation with Financial Adviser would not be required by Head of Department for exercising these powers.) Unless a special procedure is approved by the Secretary of the Department with concurrence of Department of Expenditure, this procedure shall be followed.

Special Procedure: The Secretary of the Department may, with the prior concurrence of Secretary Expenditure, decide on a different level of involvement of the Financial Adviser /IFD specific to the Department. The procedure will lay out the types/ classes of cases where the Financial Adviser / IFD's consultation would be required which may be in terms of threshold financial limits, stages in procurement or types of procurement and contracts viz.

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consultancy, goods and works contracts etc. or any permutation thereof. The format for sending a request for Special Procedure to Department of Expenditure is at Annexure I.

If a Special Procedure is adopted, it shall be reviewed once in three years or whenever there is a change in incumbency in the post of Secretary of the Department, whichever is earlier.

In all procedures, payments under approved contracts shall not require IFD consultation except in cases where the payments are in relaxation/variation to approved contract conditions.

Financial Advisers are expected to chair the Standing Committee for procurement through Government e Marketplace (GeM).

20. Re-delegation of Powers:

Under Rule 13 of the Delegation of Financial Powers Rules (DFPR) and the Schedules there under, and orders of Department of Expenditure, certain powers have been given to Departments and to Heads of Department to decide the financial limits up to which they wish to further delegate powers for incurring certain types of expenditure. Such cases of re

delegation of powers may be either with a requirement to consult with Financial Adviser in individual cases while exercising the re-delegated power or without a requirement to consult the Financial Adviser in individual cases while exercising the re-delegated power.

All orders of re-delegation of powers require consultation of the Financial Adviser on both these points, viz. the extent of re-delegation and whether or not consultation of the Financial Adviser in individual cases will be required.

Delegation of Financial Adviser's powers to a subordinate officer within the IFD (other than in the circumstances of re-delegation referred to above) shall require a specific order of delegation with the concurrence of both the Secretary of the Department and the Secretary Expenditure.

21 Positive and Negative Lists:

For purposes of clarity, a list of matters which shall not be decided without consultation of the Financial Adviser ('positive list') is given in Annex II likewise, a list of matters which shall not be referred to the Financial Adviser ('negative list') is given in Annex III It may be noted that there will be matters which fall in neither list. On such matters, consultation of Financial Adviser is necessary if the matter has a financial bearing.

22. Charter to be communicated to incoming Secretary of the Department along with extant delegations:

For the smooth functioning of the Integrated Financial Adviser system, it is desirable that Secretaries also understand the principles set out in this Charter and their own financial powers and duties. Financial Advisers shall, immediately on the assumption of office of a new Secretary of the Department, submit to him a note attaching copies of the following:

i. This Charter;

ii. Extant re-delegations issued to subordinate authorities in consultation with Financial Adviser;

iii. Extant re-delegations of Financial Adviser's powers to other officers of IFD with concurrence of Secretary of the Department and Department of Expenditure; iv. Extant position on procurement procedure viz. normal or special; v. Any special delegations by Department of Expenditure pertinent to the Department;

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vi. Any other relevant orders/ instructions.

In the Monthly Report immediately following the assumption of charge of a new Secretary of the Department, the Financial Adviser shall make specific mention of the submission of such Note.

23. Perusal of documents and Certificate after taking charge:

When first taking charge of any Department, Financial Advisers shall peruse the following:

i. This Charter;

ii. Extant re-delegations issued to subordinate authorities in consultation with Financial Adviser;

iii. Extant re-delegations of Financial Adviser's powers to other officers of IFD with concurrence of Secretary of the Department and Department of Expenditure; iv. Extant position on procurement procedure viz. normal or special; v. Any special delegations by Department of Expenditure pertinent to the Department; vi. Any other relevant orders/ instructions;

vii. Any matters recently raised by the outgoing Financial Adviser with Department of Expenditure;

viii. Copy of the Monthly Report to Department of Expenditure for the last three months.

A certificate in the format in Annexure IV shall be provided by the Financial Adviser to the Department of Expenditure within 7 days of taking charge.

III. Manner of functioning of the Financial Advisers

24. If a proposal is beyond the delegated powers, it should be referred to the Department of Expenditure with the views of the Financial Adviser (and of the Secretary if he differs with the Financial Adviser). When tendering advice, Financial Advisers are required to distinguish between the following categories of advice:

Financial Compliance/Propriety (FC): Such comments or remarks are those related to compliance with law, rules, orders, binding instructions / guidelines etc. As far as possible, specific rules, orders, etc. should be quoted.

Financial Opinion (FO): Such comments or remarks are those which relate to the opinion of the Financial Adviser /IFD on financial prudence, but do not involve non compliance with rules etc.

Administrative or Non-financial (NF): Such comments or remarks relate to the opinion of the Financial Adviser /IFD on administrative or non-financial aspects of a matter referred to them. Comments on administrative matters are optional.

The distinction shall be clearly indicated in the final note sent on any matter, using the above abbreviations as prefix or suffix to the paragraph numbering.

In some cases, the distinction between 'financial compliance/ propriety' and 'financial opinion/ prudence' may be unclear. For instance, some of the rules or instructions themselves involve discretion. In such cases, the categorisation is to be decided on best-of judgement, taking all relevant considerations into account including materiality, importance etc.

If no indication is made, and unless the contrary is obvious, the administrative Department is entitled to take the comments as non-Financial.

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Where the Financial Adviser / IFD fails to indicate the category specifically / where Secretary of the Department or other officer of the Department feels that there is doubt as to the category, the administrative Department may, if it so desires, seek a clarification and specific indication, which shall be immediately given by the Financial Adviser. The decision of the Financial Adviser on the categorization shall be final.

25. The Secretary of the Department is the Chief Accounting Authority under Rule 70 of General Financial Rules (GFR) 2017 (see Appendix 2). He is therefore entitled to over-rule the Financial Adviser on any matter falling within the delegated powers, including matters coming under categories FC and FO, provided that he shall record in writing his reasons for doing so. The Secretary of the Department does not have the authority to over-rule the Financial Adviser on matters which, in the opinion of the Financial Adviser, fall outside the delegated powers. The opinion of the Financial Adviser on whether or not a matter falls within/outside the delegated powers shall be final.

26. No authority other than the Chief Accounting Authority is empowered to over-rule the Financial Adviser. In the unlikely event that on a matter involving financial implications (where the Chief Accounting Authority concurs with the Financial Adviser) a different view is taken by a higher authority, the Chief Accounting Authority should seek the concurrence of the Ministry of Finance (Department of Expenditure) before implementing the decision. The Financial Adviser shall also bring this to the notice of Secretary Expenditure as and when he is made aware of this.

27. Advice tendered under the category of Financial Compliance or Financial Opinion must be complied with by the Department unless it has been over-ruled by the Chief Accounting Authority (Secretary of the Department). Advice on administrative/ non-financial matters may be treated as constructive suggestions to be accepted/not accepted at the discretion of the Department, without requiring specific over-ruling of the Secretary of the Department.

28. To preserve objectivity in financial scrutiny of proposals, Financial Advisers should not be assigned or associated with any regular administrative/executive function or responsibility of the Department.

29. There are certain timeless canons (standards) of financial propriety which find place in the General Financial Rules and can provide Financial Advisers with a general common sense guide to financial decisions, beyond specific rules and instructions: -

i. Every officer is expected to exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of his own money;

ii. Expenditure should not prima facie be more than the occasion demands; iii. No authority should exercise the powers of sanctioning expenditure to pass an order which will be directly or indirectly to his own advantage;

iv. Expenditure from public moneys should not be incurred for the benefit of a particular person or a section of the people, unless:

a. claim for the amount could be enforced in a court of law; or

b. the expenditure is in pursuance of a recognised policy or custom.

30. Financial Advisers are expected to quickly acquire and then maintain a good understanding of the major schemes/ projects/ CPSEs/ ABs under their respective Departments. For proper appreciation of the affairs of the Ministry, they should undertake field visits of important schemes/ CPSEs etc. at the earliest after taking charge.

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31. Administrative Departments should involve Financial Advisers in the following activities and decision-making processes:

a. All proposals for consideration of SFC/EFC/CEE/PIB/Cabinet or Committees of the Cabinet and all proposals otherwise referred to Ministry of Finance; it should be ensured that proposals are not split to avoid appraisal by Department of Expenditure;

b. Policy/programme formulation/other major initiatives with financial implications; c. Standing Audit Committee;

d. Standing Committee on GeM;

e. Externally Aided Projects (EAP);

f. Strategies to encourage larger resource mobilization, including through PPP and asset monetization;

g. Monitoring of NPS contributions by ABs, etc.

32. The scheme of Integrated Financial Adviser is based on the delegation of powers by the Ministry of Finance to the Financial Advisers. Exercise of these delegated powers may require the Financial Adviser to call for relevant records/reports/files relating to various decisions, contracts etc. Financial Advisers have the right of access to all records, reports, audits, reviews, documents, papers, recommendations or other material which are available with the Departments. The Departments are expected to expeditiously comply with all requests for information from the Financial Adviser.

33. The Financial Adviser is expected to review and test check the sanctions accorded under Adviser) any re-delegated with a view powers to (i.e. assess sanctions that the which powers do are not being require exercised concurrence as per of the Financial and terms conditions attached to the delegation, that the exercise of re-delegated powers do not result in build-up of unfunded liabilities and that the re-delegation does not degenerate into abdication of authority that primarily vests with the Chief Accounting Authority of the Department.

34. If the Financial Adviser does not concur with a proposal but the overall purpose or objective is in public interest, he should, as far as possible, endeavour to give constructive advice/ suggestions on how the objective proposed by the Department can be achieved by alternative methods, or at a lower cost, or with greater value for money etc. In other words, when a bona fide proposal is being disagreed with, suggestions to solve the problem should be offered constructively as far as possible. (This does not apply to proposals involving individual benefits to staff which should be dealt with as per rules.)

35. It is a canon of financial propriety that expenditure from public monies should not be incurred for the benefit of a particular person or section of the people unless it is a claim that could be enforced in a court of law or is in pursuance of a recognised policy or custom. However, in matters not involving public expenditure/ loss of revenue, the mere fact that a proposal may result in some benefit to a particular person or section of people is not, by itself, a reason to object to it, so long as it is lawful, not against public interest, and does not adversely affect the exchequer. Presence of private interest does not necessarily mean absence of public interest, as there are situations where public and private interest may both be served by a decision.

36. It is preferable that proposals are submitted to Financial Advisers by Divisions of Departments before taking approval of Secretary of the Department. However, if a file is referred to the Financial Adviser after approval of the Secretary of the Department, such approval of the Secretary of the Department will be treated only as preliminary/ tentative/ in-principle approval subject to further remarks of the Financial Adviser; such approval by

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Secretary of the Department given before consultation of the Financial Adviser shall not in any way bind the Financial Adviser or restrain or restrict the Financial Adviser from giving his views, even if contrary to those of the Secretary of the Department. However, the right of the Secretary of the Department to overrule the Financial Advisers as per para 25 will remain, but to be exercised only after Financial Adviser has tendered advice and not before.

37. Promptness: Concurrence of the Financial Adviser is a vital step in many matters in any Department and the efficiency and effectiveness of the Department or a scheme may often be linked to the efficiency of the IFD and Financial Adviser. Apart from delay or inefficiency in achieving departmental objectives, avoidable delays in decision making often lead to increase in cost. Hence it shall be the duty of the Financial Adviser to ensure that he and the IFD under his control function with all due promptness in the matters referred to them. Towards this objective, the Financial Advisers shall:

a) Fix a norm for initial action on any reference: the initial action may be a final disposal or raising of queries; unless otherwise fixed, the norm shall be 5 working days. b) Fix a norm for final opinion on any reference: Such norm shall exclude the time

taken by the other Divisions in responding to queries; unless otherwise fixed, the norm shall be 15 working days.

c) Fix a norm for percentage of cases which shall be disposed of within the norms set: Unless otherwise fixed, the norm shall be 90%.

Financial Advisers should endeavour to prepare check-lists for other Divisions to ensure that routine queries are avoided and IFD examination/concurrence is speeded up.

38. The norms fixed shall be intimated to the Department of Expenditure and adherence there should be measured and reported in the Monthly Report to the Department of Expenditure. Justification of a norm other than 5 working days/ 15 working days/ 90% may be based on volume of work, level of staffing or complexity of cases. The Department of Expenditure may fix a different norm if it feels the norm is either excessively loose or tight.

39. The norms referred to are norms, not minima. In cases of urgency, the Financial Adviser should strive to expedite the response to meet the needs of the situation without compromising on quality.

40. It is desirable for Financial Advisers to hold meetings, as frequently as necessary, with the Divisions of the Department to identify and solve any problems perceived or encountered by them.

IV. Role and Responsibilities of Chief Controllers of Accounts (CCAs)

41. Financial Advisers and in discharge of their duties relating to financial management system in general and budgeting and accounting in particular, are assisted by the Chief Controller of Accounts (CCAs). They are primarily responsible for financial reporting, accounts and internal audit. They are assisted by the Pay & Accounts Officers (PAOs) in ensuring timely payments of bills/claims as per rules. The role and responsibilities of CCAs have been detailed in para 1.3 o the Civil Accounts Manual.

42. Pr.CCAs/CCAs/CAs as head of the accounts wing in the Department shall function under the overall superintendence and control of Financial Advisers. This inter-alia means that Pr.CCAs/CCAs/CAs shall report to the Financial Adviser on administrative matters, file processing, APAR, etc. and other matters required to be processed through the concerned Financial Adviser.

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43. CCAs shall be actively associated with the process of Budget formulation. Budget related files shall be submitted to the Financial Adviser through the Pr.CCA/CCA/CA. The Budget section should ordinarily function under the control of the CCA; exceptions require concurrence of Department of Expenditure based on valid justification (e.g. volume of work involved or special circumstances).

44. CCAs are expected to act as nodal officers for PFMS, inter alia in resolving issues relating to its smooth and efficient running.

V. Interaction between Ministry of Finance and Financial Advisers

45. A monthly report in prescribed (also known as “Monthly D.O.”) on the activities of the Ministry/Department in prescribed format is to be furnished by the Financial Adviser to the Secretary Expenditure by the 15th day o the following month, under cover o Demi-official letter. The format for the Monthly Report is provided as Annexure V.

46. In the unlikely event of any instance of the delegated powers being exceeded, the Financial Adviser shall promptly bring it to the notice of the Secretary Expenditure with full details of how it occurred, the financial implications and suggested corrective measures.

47. Periodic meetings are held by Secretary Expenditure with the Financial Advisers to facilitate better two-way communication and development of shared perspectives on financial issues. These interactions provide a forum to share the vision, priorities and concerns of Ministry of Finance with the Financial Adviser s who, in turn, get an opportunity to apprise Ministry of Finance about their activities, important developments and challenges. The Financial Adviser may bring to the notice of the Department of Expenditure any cases of undue delay in receiving responses from the Department of Expenditure.

48. The Financial Adviser is a direct subordinate of the Secretary Expenditure. As such, at his sole discretion, he is entitled to communicate directly on any matter with the Secretary Expenditure or any other officer of Department of Expenditure if he feels it appropriate, to raise or highlight any issue, without necessarily going through the Secretary of the Department or keeping him informed.

49. Without prejudice to the generality of the foregoing, in particular, the Financial Adviser shall communicate directly to the Secretary Expenditure the gist of any important matter where he is over-ruled if it relates to issues under the FO or FC category. This may be through a separate communication or by inclusion in the monthly report.

VI. Working of IFD Wing

50. Financial Advisers are assisted by the Integrated Finance Division (IFD) in the day today discharge of their functions. To enable the IFD to discharge its responsibilities effectively and efficiently, Departments are expected to ensure reasonable levels of manning of IFD posts, and posting of all officials should be done in consultation with the Financial Adviser. If vacancy levels are high, then the norms for promptness referred to in para 37 may have to be modified with consequences for efficiency of the Department.

51. For efficiency and promptness in IFD functioning, the Financial Adviser should ensure adherence to the following:

i. IFDs should review proposals submitted in totality and, as far as possible, raise queries at one go instead of sets of piecemeal queries one after another.

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ii. There may be situations where further queries might be necessitated (e.g. when the reply provided by a Programme Division lacks clarity or the reply brings new facts to light).If further queries are needed under such circumstances, they should be sent only with the approval of the Financial Adviser, who should check whether the queries are indeed unavoidable.

iii. It shall be the duty of the Financial Adviser to supervise the IFD in such a manner as to prevent unnecessary or irrelevant queries (for example, queries on purely administrative matters not having any financial implications) and raising of queries in stages wherever avoidable.

iv. Once a proposal is cleared by IFD, questions should not be raised on the same proposal by IFD unless some rule violation or material facts previously unknown come to notice; in such cases, the new issues shall be raised only with the approval of the Financial Adviser.

v. V. The number of levels of examination in IFD should not exceed 4 (four) including the initial proposer and Financial Adviser. Financial Advisers should look into the structure of the IFDs and rationalize the IFD hierarchy under their charge accordingly.

Programme Divisions are expected to reply to IFD queries without undue delay; the IFD and Financial Adviser are not responsible for consequences arising from delay by the Programme Divisions in responding to queries.

52. Financial Advisers are expected to review the existing knowledge, skills structure and processes of the IFD under their respective charges, to assess / evaluate its strengths, weaknesses and potential for development. In doing so, the expertise available in the set-up of CCAs / PAOs should be taken into account. On the basis of this analysis, Financial Advisers should take steps for such organizational strengthening and changes as may be required. They should also identify training needs and take steps to arrange training as necessary.

53. Submission of information to new Financial Adviser: As soon as a new Financial Adviser takes charge in a Department, the senior-most officer of the IFD is responsible for submitting to the Financial Adviser the information mentioned in para 23.

54. Office Inspections by Department of Expenditure:

The Department of Expenditure will periodically conduct office inspections of the IFD, to assess compliance with this Charter. A suitable inspection questionnaire, covering all relevant points in the Charter, will be sent in advance. The inspection will be under the overall supervision of the officer in-charge of the Personnel Division of Department of Expenditure and the Report prepared after discussion with the Financial Adviser will be submitted to Secretary Expenditure.

55. Illustrative examples have been given in Annexure VI to help in understanding this Charter.

*******************************************************

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ANNEXURE-I

(see para 19)

In pursuance of para 19 of the Charter of Financial Advisers regarding procurement procedure to be adopted in Ministry/Department of _____, this Department hereby requests the adoption of a special procedure as detailed below:-

1. Details of specialized finance technical personnel to handle procurement matters (PI give details of such personnel e.g. numbers, expertise and spread).

2. Volume of procurement in the last three years:

	FY 1	FY 2	FY 3
Total value of procurement (Rs.)
Total no of procurement
Value of procurement (each procurement above Rs. 10 crore)
Number of procurement (each procurement above Rs. 10 crore)
Value of procurement (each procurement above between Rs. 25 lakhs and Rs. 10 crore)
Number of procurement (each procurement between Rs. 25 lakhs and Rs. 10 crore)

3. Proposed Special Procedure:

Stage	Items requiring IFD Concurrence
	Works contract	Goods Contract	Services/Consultancy
Requirement	All	All	All
RFP/Tender document/Contract Award of Contract	(x1)	(x2)	(x3)

{X1, X2, X3 can be financial threshold, or "all" (in case all cases are to be included); format can be modified as desired and is only indicative}

4. Any other remarks/justification.

5. The Financial Adviser has concurred with this proposal*/ has been consulted and has given the following remarks:* (score out what is not applicable)

6. Response to the Financial Adviser's remarks (if he has not fully concurred). 7. This issues with the approval of Secretary, Ministry/Department of ______.

(Name)

(Addl Secretary/Joint Secretary in charge of Admin)

Ministry/Department of ______

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ANNEXURE-II

(see para 21)

Positive List: Items which must be referred to the Financial Adviser

1. Matters related to formulation/approval of Budget/Revised Estimates, etc. 2. Proposals where Financial Adviser's concurrence is specifically mandated under Government Rules (GFR, etc.) / manuals/ Policy /Guidelines / Procedures / Directions, etc.

3. All EFC/SFC/PIB/DIB proposals.

4. Cabinet Notes having financial implications.

5. Externally Aided Projects.

6. Government Guarantees.

7. Non-Tax Revenue (NTR), Loans & Advances.

8. Litigation with financial implications.

9. Training with financial implications beyond re-delegated powers.

10. Hiring of Consultants/YPs etc.

11. Grant-in-Aid proposals and release of funds to State/UTs/IAs.

12. All proposals to be moved to nodal Ministries/Department viz. DoE, DEA, DoR, DIPAM and DoP&T (having financial implications only).

13. Response to C&AG audit paras and responses to C&AG Reports (ATNs, etc.). 14. Matters relating to delegation of financial powers including re-delegation to subordinate authorities.

15. Vetting of MoUs/Agreements with financial implications.

16. Proposals for any addition to pay and allowances.

17. Acceptance of court awards on matters concerning pay, allowances or pensions of Government servants/ staff of Autonomous Bodies which could act as a precedent for other staff/ Departments/ Bodies (these must invariably be referred to Department of Expenditure).

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ANNEXURE-III

(see para 21)

Negative List: Items which should not be referred to Financial Adviser

1. Establishment matters (excluding those resulting from implementation of Court / Tribunal orders)

• Pay Fixation

• Modified Assured Career Progression Scheme (MACP)

• Recruitment Rules

• Transfer Policy

• Disciplinary matters

• Pension Related Payments

2. Administrative decisions not having financial implications.

3. Proposals under already re-delegated financial limits which do not require IFD consultation in terms of the order of re-delegation.

4. Payment to vendors/personnel/consultants, etc. as per approved contracts.

ANNEXURE-IV

(see para 23)

Certificate for documents to be submitted to Financial Adviser on first taking charge of Department (Refer para 23)

The following documents were submitted to me in pursuance of para 23 of Charter of Financial Advisers for the Ministry/Department of _______

1. Copy of the Charter of Financial Advisers;

2. Re-delegations issued to subordinate authorities in consultation with Financial Adviser;

3. Re-delegations of Financial Adviser's powers to other officers of IFD with concurrence of Secretary of the Department and Department of Expenditure; 4. Procurement procedure currently in practice as per para 19of the Charter of Financial Advisers (Normal or Special) / copy of letter sent to Department of Expenditure and concurrence received in case of Special;

5. Any special delegations issued by Department of Expenditure specific to the Department;

6. List of matters referred/raised by the outgoing Financial Adviser with Department of Expenditure in the last three months or still awaiting response;

7. Copy of the Monthly DO to Department of Expenditure for the last three months; 8. Any other relevant orders/ instructions.

I have read all the documents.

(Name)

(Designation)

Ministry/Department of ______

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ANNEXURE-V

(see para 45)

Draft Monthly D.O. Format from Financial Advisers to Secretary Expenditure 1. Audit Para Monitoring: -

i. Pendency in PAC paras: -

S.No.	Name of the Department	No. of para pending at starting of the last month	No. of para settled during the month	No. of para pending at end of the month	Timeline for settlement of pending para

ii. Pendency in CAG paras: -

S.No.	Name of the Department	No. of para pending at starting of the last month	No. of para settled during the month	No. of para pending at end of the month	Timeline for settlement of pending para

i. Date of Standing Audit Committee Meeting.

ii. Important decisions, if any.

2. Deviation from GFR, DFPR etc. that Financial Adviser may like to report.

3. Reference sent by the Department pending in Department of Expenditure (DoE) for over 30 days: -

S. No.	Date on which sent to DoE	Brief of subject	Division of DoE to which it is sent

4. (a) Norms fixed for disposal (see para 37).

(b) No. of cases falling outside the norm during the previous month.

5. Gist of all cases pending in IFD for more than 45 days.

6. Dues payable on goods and services procured through GeM as on the last day of reporting month: -

S.No.	Ministry/ Department	Organization	Due < 10 days	Due 10- 30 days	Due 30- 60 days	Due > 60 days	Total amount due

7. Any other suggestions/ issues that Financial Adviser may like to raise.

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ANNEXURE VI (see para 55)

Examples of different types of matters / their categorisation

1. Under the GFRs, all interest/ other earnings against grants-in-aid or advances should be mandatorily remitted to the Consolidated Fund of India. A proposal for allowing an Autonomous Body under a Ministry to retain the interest has been received. The Financial Adviser objects to this proposal. The remarks of the Financial Adviser would fall under the category 'FC' as it is clearly an issue of financial compliance.

2. A proposal is received for spending Rs. 40 lakh on a function to be held by a Ministry, which is within the extant delegated powers. The Financial Adviser feels it is not justified. GFRs provide that expenditure should not be more than the occasion demands. This case could either be treated as a matter of financial compliance (FC) or of financial opinion (FO) depending on whether the Financial Adviser feels it is 'improper' (e.g. too lavish /extravagant and hence 'more than the occasion demands') or merely imprudent (e.g. too much already spent this year on similar functions/ not much value to be gained).

3. A proposal is received for spending Rs. 40 lakh on a function to be held by a Ministry, which is with in the extant delegated powers. The Financial Adviser has no objection to the expenditure as such since there is good justification but points out that there is inadequate budget provision to meet the expenditure. The Financial Adviser's remarks would fall under the FC category. He also cannot be over-ruled because this would be beyond the delegated powers. The matter would need to be referred to Department of Expenditure (DoE) in case it is to be proceeded with.

4. An information technology project is proposed for Rs. 500 crores. The proposal is not contrary to any specific rule or instruction. The Financial Adviser feels the scope is too large and a modified pilot project can be implemented with modifications of scope at a cost of Rs. 200 crore. The remarks of the Financial Adviser would fall under category FO.

5. A proposal is received to promote a particular breed of fish in the Fisheries Ministry with an expenditure of Rs. 50 crores. The Financial Adviser has previously worked in the fisheries sector in a State and feels strongly from his experience and knowledge that this is not the correct approach and instead, several other varieties should be promoted. He also feels the cost is excessive. His advice on the financial part of the proposal (cost being excessive) would fall under the FC/FO categories as appropriate, while his negative view on the technical aspects/ variety of fish should be classified as NF.

6. A Department proposes to release funds to a State under a Centrally Sponsored Scheme to 'improve financial progress' even though the prescribed percentage of past releases has not yet been spent and /or Utilization Certificates have not been received. The power to relax these guidelines is vested in DoE. The Financial Adviser objects as this is not a proper ground for relaxation (his remarks would fall under FC category). He also cannot be over-ruled because the matter is outside the delegated powers. The matter has to necessarily be referred to DoE even if the Secretary of the Department wants to over-rule him; the reference to Department of Expenditure should give the Financial Adviser's opinion and Secretary of the Department's grounds for differing.

7. A Department proposes to release funds to a State under a Centrally Sponsored Scheme due to certain special circumstances, even though the prescribed percentage of past releases has not yet been spent and /or Utilization Certificates have not been received. The power to relax these guidelines is vested in DoE. The Financial Adviser supports the proposal as he is satisfied with the justification (his remarks would be under FC category). Nevertheless, as the matter is outside the delegated powers, it has to necessarily be referred to DoE along with the Financial Adviser's opinion.

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APPENDIX -I

F.No. 10(29)-E.Coord/73

Government of India

Ministry of Finance

Department of Expenditure

New Delhi, the 6th October, 1975

Office Memorandum

Subject: Scheme of Integrated Financial Adviser.

Under the existing scheme of budgetary and financial control and delegation of powers to Ministries as introduced vide this Ministry's OM No. 10(3)-E.Coord/67 dated 18thOctober, 1968, the Ministries have an Internal Financial Adviser, who is in charge of their Budget and Accounts Section and is required to be consulted in all cases of exercise of delegated financial powers and an "associate" Financial Adviser based in the Department of Expenditure, who is required to be consulted in matters falling outside the delegated field. The 'associate' Financial Adviser is attached to a group of Ministries. In pursuance of the policy of to delegate enhanced financial powers to the administrative Ministries to match their responsibilities and to improve their competence in the field of financial management by developing appropriate internal attitudes and skills, this question whether the functions of the 'associate' Financial Adviser and the Internal Financial Adviser could, with advantage be integrated in a single official, forming part of the administrative Ministry, has been under consideration. It has been felt that Ministry in a larger measure than at present to enable him to play a more effective and constructive role in its developmental activities and should bring his financial expertise to bear in assisting the Secretary of the Department and other senior officers in the planning, programming, budgeting, monitoring and evaluation, functions of the Ministry. A scheme of 'Integrated' Financial Adviser has accordingly been drawn up in consultation with Department of Personnel & Administrative Reforms, the salient features of which are outlined in the Annexure.

2. In the new scheme, the Financial Adviser will be responsible both to the administrative Ministry and to the Ministry of Finance. With the assistance, the administrative Ministry will be able to freely exercise the enhanced powers delegated under the Department of Expenditure OM No.F.10(13)-E.Coord/75 dated 10thApril, 1975 and outside the scope of the delegations, he will function under the general guidance of the Finance Ministry. He will assist in budget formulation, scrutiny of projects and programmes for approval by the Ministry of finance and post-budget vigilance to ensure that there are neither considerable shortfalls in expenditure nor unforeseen excesses for which provision has not been made either in the original budget or in the revised estimates. The close association of Integrated Financial Adviser and his staff with the formulation and implementation of all proposals involving expenditure should facilitate the more effective discharge of the Financial Adviser's responsibility. It is cardinal to the working of the new scheme that the Financial Adviser should be associated with the formulation of schemes from the initial stages. The Financial Adviser will also be responsible for preparation of the Ministry's performance budget and monitoring of progress of schemes against the budget. The maintenance of an efficient accounting system is necessary for this purpose.

3. In matters involving any deviations from the budgeting and accounting procedures, consultations with the Budget Division of the Department of Economic Affairs, will continue to be obligatory. Similarly, in respect of the formulation of the Ministry's development plans, Plan Finance Division in the Department of Expenditure Committee would have to be

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consulted. The Public Investment Board (PIB) and Expenditure Finance Committee (EFC) procedure would also continue to be applicable, the Integrated Financial Adviser taking on the role at present discharge by the Establishment Division and the Staff Inspection Unit of the Department of Expenditure would also not be affected by the proposed changes.

4. In the first instance, the scheme will be introduced in the following Ministries/Departments:

i. Health & Family Planning;

ii. Works and Housing;

iii. External Affairs;

iv. Education and Social Welfare;

v. Information and Broadcasting;

vi. Science & Technology; and

vii. Shipping & Transport (where the scheme has already, been introduced as an experimental measure).

5. It is proposed to extend the scheme to other Ministries/Departments soon thereafter.

6. Pending further consideration of the need for formation of centralized or decentralized, single or multiple level cadre of finance and accounts and scheme for absorption of the present associate finance staff in such cadres, in the initial stage, the Financial Adviser, the officers and staff working in the associate Finance Divisions in the Department of Expenditure will be transferred to the administrative Ministries as follows according to requirements:-

• Officers of services other than the Central Secretariat Service will he treated as on deputation to the administrative Ministry instead of to the Finance Ministry. • Officers of the Central Secretariat Service including Grade I and selection grade will be treated as transferred to the administrative Ministry.

• Members of the decentralized cadres of various grades of CSS will be transferred on loan basis from their present cadre to the cadre of the administrative Ministry on a purely temporary basis.

7. When the scheme is introduced, certain changes will be necessary in the organization structure in the administrative Ministry and in the Department of Expenditure. Creation/abolition of some posts will be involved. The details of the revised organizational structure in the administrative Ministry out of the posts and personnel to be transferred from the Department of the Expenditure to the administrative Ministry along with the work will be communicated to the respective Ministries separately.

8. The new scheme will be introduced in the Ministries/Departments mentioned in para 4 as soon as suitable offices to man the posts of Integrated Financial Adviser become available. A separate communication will be sent to them in this respect. 9. The administrative Ministries/Departments are also requested to make necessary arrangements for housing the additional staff to be transferred from the associate Finance Divisions in the same building, as such arrangements are essential for the proper functioning of the Scheme.

(NNK Nair)

Joint Secretary to the Govt. of India

To,

All Ministries/Department of the Govt. of India.

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APPENDIX-II

EXTRACT OF RULE 70 OF GFR

Rule 70: Duties and Responsibilities of the Chief Accounting Authority: - The Secretary of a Ministry/Department who is the Chief Accounting Authority of the Ministry/Department shall:-

(i) be responsible and accountable for financial management of his Ministry or Department;

(ii) ensure that the public funds appropriated to the Ministry or Department are used for the purpose for which they were meant;

(iii) be responsible for the effective, efficient, economical and transparent use of the resources of the Ministry or Department in achieving the stated project objectives of that Ministry or Department , whilst complying with performance standards;

(iv) appear before the Committee on Public Accounts and any other Parliamentary Committee for examination;

(v) review and monitor regularly the performance of the programmes and projects assigned to his Ministry to determine whether stated objectives are achieved; (vi) be responsible for preparation of expenditure and other statements relating to his Ministry or Department as required by regulations guidelines or directives issued by Ministry of Finance;

(vii) shall ensure that his Ministry or Department maintains full and proper records of financial transactions and adopts systems and procedures that shall at all times afford internal controls;

(viii) shall ensure that his Ministry or Department follows the Government procurement procedure for execution of works, as well as for procurement of services and supplies, and implements it in a fair, equitable, transparent, competitive and cost-effective manner;

(ix) Shall take effective and appropriate steps to ensure his Ministry or Department: a) collects all moneys due to the Government and

b) avoids unauthorized, irregular and wasteful expenditure.

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3-1/2022-FA(P)

Government of India

Ministry of Communications

Department of Posts

(Integrated Finance Wing)

Dak Bhawan, Sansad Marg,

New Delhi-110001

Dated: 07.08.2023

Subject: Charter for Financial Advisers - reg.

Please find enclosed herewith the new “Charter for Financial Advisers” received from DoE vide OM No 23(3)/E. Coord/2018 dated 13.06.2023 (annexed).

2. The contents of this charter are brought to your notice for necessary action. 3. The following issues which are applicable to you are to be scrupulously followed: a) For procurement and contract, it has been specifically mentioned that in all procedures, payments under approved contracts shall not require IFD consultation except in cases where the payments are in relaxation/variation to approved contract conditions (Para 19). Further payment to vendors/personnel/consultants etc. as per approved contract (refer to Negative List at Annexure-III) should not be again referred to the Financial Adviser. b) Para 18.9 of the Charter specifies the maintenance of Asset Register (in the prescribed proforma) regarding physical assets as well as an account of all financial assets. Circle IFAs should supervise the building up of such records and their ongoing upkeep. c) Para 21 of the Charter specifies the list of matters, which shall not be decided without consultation of FA (positive list- Annexure II) and list of matters which shall not be referred to the FA (negative list-Annexure III). Regarding matters which fall under neither list, FA consultation is required if the matter has a financial bearing.

d) Para 24 of the Charter specifies the ‘3’ categories of advice tendered by FAs (FC/FO/NF), which are to be clearly mentioned in the final note on any matter. e) Para 37 of the Charter specifies that norms are to be fixed in order to ensure promptness, which shall be ‘5’ working days for initial action/any reference, ‘15’ working days for final opinion/any reference and 90 % of the cases shall be disposed within the prescribed norms (unless otherwise fixed by CIFA with justification). The timelines so fixed by CIFA must be shared with CPMG concerned.

f) A monthly DO on the activities of Ministry/Department in the prescribed format is to be submitted by the AS & FA to Secretary (Expenditure), MoF, GoI by 15th day of the following month in the format provided at Annexure V.

On similar lines, a monthly DO is to be submitted to AS & FA by the Circle IFA, i.e., GM(Finance)/ DA(P) as the case may be; and the proforma for submission of this DO is enclosed with this letter.

g) In view of (f) above, the present quarterly IFA report sent by the CIFA to AS & FA is hereby discontinued.

4. This issues with the approval of AS & FA.

Encl: AA

Director (FA)

To,

All GMs (Finance)/All Directors of Accounts (Postal)/All IFAs of Postal Directorate for necessary action.

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Monthly D.O. Format from GM (Finance)/DA(P) of ……… Circle/Directorate to AS & FA, DoP Name of the Circle/Directorate: For the month of ………… 1. Audit Para Monitoring:

(i) Pendency of Internal Audit Paras (Conducted by IA Division of Postal Directorate)

Sl. No	No. of paras pending as on first of the month		No. of paras settled during the month		No. of paras pending at the end of the month		Timeline for settlement of pending paras
	Number	Amount	Number	Amount	Number	Amount

(ii) Pendency of Internal Audit Paras (Conducted by Postal Accounts Office)

Sl. No	No. of paras pending as on first of the month		No. of paras settled during the month		No. of paras pending at the end of the month		Timeline for settlement of pending paras
	Number	Amount	Number	Amount	Number	Amount

(ii) Pendency of Audit Paras (Conducted by O/o DG F & C Audit Party)

Sl. No	No. of paras pending as on first of the month		No. of paras settled during the month		No. of paras pending at the end of the month		Timeline for settlement of pending paras
	Number	Amount	Number	Amount	Number	Amount

2. Deviation from GFR, DFPR etc. that the Financial Adviser may like to report. 3. References send by the Circle pending in DoP (HQ) for over 30 days:-

Sl. No.	Date on which sent to DoP (HQ)	Brief of subject	Division of DoP (HQ) to which it is sent

4. (a) Norms fixed for disposal (Para 37 of IFW Charter and Para 3(e) of Letter No. 3-1/2022- FA(P) dated 07.08.2023).

(b) No. of cases falling outside the norm during the previous month.

5. Gist of all cases pending in Internal Finance Division of PAO for more than 45 days.

6. Dues payable on goods and services procured through GeM as on the last day of reporting month:-

Sl. No.	Name of Region	Organization to which payment is due	Due<10 days	Due 10-30 days	Due 30-60 days	Due>60 days	Total amount due	Penal Interest paid if any

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7. Revenue Statement

	Targets/B.E. 2023-24	Progressive/Cumulative Revenue by end of the month ( )	Next three month’s Projections
			1st	2nd	3rd
1. Revenue from traditional services
2. Revenue from BD services/products
3. Revenue from SB/CC/NREGS
Total
4. Live S.B. Accounts

8. Expenditure Statement

	Type of Expenditure	B.E. 2023-24	Progressive/Cumulative Revenue by end of the month ( )	Next three month’s Projections
				1st	2nd	3rd
A.	Scheme Expenditure
B.	Non-Scheme Expenditure
	Total Expenditure

9. Any procurement more than Rs. One Cr.:-

i. Particulars of procurement (item): …………………………….

ii. Mode of procurement ….. open tender/limited tender/single tender etc. 10. Loss and Fraud and misappropriation of Govt Money cases:

(a)

Cases pending as on first of the month		Cases reported during the month		Cases settled during the month		Pending as on last working day
Number	Amount	Number	Amount	Number	Amount recovered	Number	Amount

(b)

Sl. No.	Name of Office	Brief of the Case	Amount Involved	Action Taken to Recover the loss

11. Whether Asset Register as referred in Para 18.9 of the new FA Charter is maintained in the prescribed format.

12. Number of cases where FA’s advice was overruled by CPMG:

Sl. No.	Brief of the case	Amount Involved

13. Any other suggestion/issues that the FA may like to raise.

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Chapter-2

Delegation of Financial Powers

“Mind is never a problem. Mindset is.” - Narendra Modi

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F. No. TA-2-03002(1)/2/2019-TA-II (e-417) /44

Government of India

Ministry of Finance

Department of Expenditure

O/o Controller General of Accounts

Maha lekha Niyantrak Bhawan,

Block-E, GPO Complex, INA, New

Delhi-110023

Dated: 15thDec, 2022.

OFFICE MEMORANDUM

Subject: Operationalisation of revised/new object heads under Rule 8 of DFPR,1978-reg.

Reference is invited to the Department of Expenditure's Notification dated 12th December 2022 (Copy enclosed) wherein the amendment to Rule 8 of Delegation of Financial Powers Rules, 1978, has been forwarded, for publishing in Gazette of India. The said amendment shall come into force on and from the 1st day of April, 2023.

2. In this connection, the following concordance tables showing the changes as per the description of revised object heads have been prepared by this Office for guidance of Ministries/Departments for preparation of Detailed Demands for Grants for the year 2023-24.

(i) Annexure I: Concordance table containing list of revised object heads to be operational from 1.4.2023 with reference to existing object heads.

(ii) Annexure II: Indicate change in object heads to be used for classification under Revenue Section w.e.f. 1.4.2023.

(iii) Annexure III: Indicate change in object heads to be used for classification under Capital Section w.e.f. 1.4.2023.

3. All Pr.CCAs/CCAs/CAs(IC) of Ministry/ Department and Head of Accounting Organisations of M/o Telecommunications, D/o Posts, etc. are requested to instruct officials under their control to spread awareness of these concordance tables and to assist concerned authorities in Ministries/Departments for smooth implementation &operationalisation of revised object heads w.e.f. 01-04-2023.

Encl: As above.

(Shailendra Kumar)

Joint Controller General of Accounts (ARPR)

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MINISTRY OF FINANCE

(Department of Expenditure)

NOTIFICATION

New Delhi, the 16th of December, 2022

S.O. 5895(E). — In pursuance of clause (3) of article 77 read with article 150 of the Constitution, the President hereby makes the following rules further to amend the Delegation of Financial Powers Rules, 1978, namely: –

1. (1) These rules may be called the Delegation of Financial Powers (Amendment) Rules, 2022.

2. (2) They shall come into force on and from the 1st day of April, 2023.

2. In the Delegation of Financial Power Rules, 1978, hereinafter referred to as the principal rules, for rule 8, the following rule shall be substituted, namely: –

“8. Primary units of Appropriation. –

(1) A Grant or Appropriation for charged expenditure is distributed by standard Object Heads under which it shall be accounted for and each such standard Object Head, against which the provision for expenditure appears, constitutes a primary unit of Appropriation.

(2) The primary unit may include provision for both voted and charged expenditure and in that case the amount of each is shown separately.

(3) The primary units of Appropriation or standard Object Heads shall be as specified in the table below:

TABLE

Sr. No.	Code	Object head	Description /Definition
(1)	(2)	(3)	(4)
(A) Revenue Expenditure
Object Class 1- Compensation to Employees
1.	01	Salaries	It will include pay of the Government employees as defined under FR 9 (21), honorarium to Government servant and stipend to interns. It will also include expenditure on emoluments and allowances of Heads of States and other high dignitaries including Sumptuary Allowance, salary payable to the staff of Departmental canteens and leave encashment on LTC.
2.	02	Wages	It will include wages of labourers and of staff at present paid out of contingencies.
3.	05	Rewards	It will include rewards under a scheme given to the Government employees in addition to their pay and allowances. It will also include payment of bonus and cash awards for Hindi Pratiyogita, etc.
4.	06	Medical Treatment	It will include the amount paid towards medical reimbursements / treatment of the Government employees/ pensioners.

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Sr. No.	Code	Object head	Description /Definition
5.	07	Allowances	It will include as applicable the Dearness Allowance, House Rent Allowance, Transport Allowance, Foreign Allowance, Non Practicing Allowance, Deputation (Duty) Allowance, Personal Pay, Family Planning Allowance, Special Compensatory (Hill Areas) Allowance, Tribal Area Allowance, Hard Area Allowance, Headquarter Allowance, Overtime Allowance, Children Education Allowance, Reimbursement of Tuition Fee, Ration Allowance, Cost of Ration given in cash, Constituency Allowance, Uniform and Clothing Allowance, Entertainment Allowance, Project Allowance, Special Compensatory (Remote Locality) Allowance, Bad Climate Allowance, Washing Allowance, Special (Duty) Allowance, Night Duty Allowance, Risk Allowance, Sunderban Allowance, Cash Handling Allowance, Caretaking Allowance, Split Duty Allowance and any other allowance in addition to above which is payable to the Government employees in addition to their pay.
6.	08	Leave Travel Concession	It will include air/rail/bus fare/fare of any other mode of transport entitled under LTC Rule.
7.	09	Training Expenses	It will include expenditure on cost of training such as fees paid, contingencies, materials, etc., for participating in the training, workshops but exclude expenditure on domestic or foreign travel expenses.
Object Class II-Social Security of Employees
8.	04	Pensionary Charges	It will include all pensionary benefits including payment of pensions and gratuity in all forms to the Government employees, members of Parliament, freedom fighters, etc. It will also include contributions to service funds and contributory provident funds and payment of leave encashment at the time of retirement or death, termination of service, etc. It will also include Government’s contribution payable under National Pension System (NPS) for Government employees. This will, however, not include social security expenditure such as old age pension.
Object Class III - Goods and Services
9.	11	Domestic Travel Expenses	It will include travel expenses on official tours and transfers of the Government employees within India. This will also include expenditure on TA / DA to non-official members on account of travel in India. It will also include transfer TA payable to pensioners at the time of retirement.
10.	12	Foreign Travel Expenses	It will include expenses on official tours and transfers of the Government employees outside India. This will also include expenditure on TA/ DA to non-official members going on official tour abroad.

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Sr. No.	Code	Object head	Description /Definition
11.	13	Office Expenses	It will include all recurring and non-recurring contingent expenses incurred for the maintenance of office establishment such as, stationery, postage charges, courier charges, telephone charges, internet charges, cable connection charges, electricity charges, water charges, service agreements, security, expenditure relating to hiring of retired Government servants on short term contract basis, outsourced office attendants, office assistants/Data Entry Operators (DEO), house-keeping, liveries/uniforms, hot and cold weather charges, pest control, refreshment, books and periodicals, hospitality expenses including entertainment of foreign delegates, gifts and souvenirs and conferences/ seminars workshops/meetings convened by office including all related expenses on study material/ kits, refreshments, study tours, etc. It will also include purchase of office equipment, furniture and fixtures not exceeding the threshold limit of one lakh rupees or three years of useful life, either of the two, as decided by the Government from time to time. The office equipment and furniture and fixtures exceeding the threshold limit as decided by the Government from time to time should be classified as ‘capital’ expenditure under the relevant Object Head ‘Machinery and Equipment’ and ‘Furniture and Fixtures’. Purchase of vehicles, however, irrespective of its usage (office or otherwise) should be classified as 'capital' expenditure under the relevant capital Object Head ‘Motor Vehicles’.
12.	14	Rent, Rates and Taxes for Land and Buildings	It will include expenditure on rent for buildings (non residential or residential or structures other than buildings), municipal rates and taxes and lease charges for rented land and buildings, the ownership of which is not transferable to Government. However, lease charges for land and buildings, the ownership of which is transferable to Government, will be classified as ‘capital’ expenditure under the relevant Object Heads ‘Land’ and ‘Buildings and Structures’.
13.	15	Royalty	It will include expenses on royalties on patents, designs, trademarks, print, publishing, music, etc.
14.	16	Printing and Publication	It will include expenses on printing of valuables, printing of audit and accounts reports, forms, stationery, office codes, manuals and other documents, newspaper and magazines including e-books, e-magazines, digital printing, pen drive, CD, etc., but exclude expenses on printing of publicity material which shall be classified under Advertising and Publicity.

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Sr. No.	Code	Object head	Description /Definition
15.	18	Rent for others	It will include expenses on rent for equipment and other various items like office equipment, transport, computer and ancillary equipment, communication equipment, air conditioning, heating and refrigerating equipment, security equipment, broadcasting and recording equipment, construction equipment, agricultural equipment, horticultural equipment, medical equipment, furniture and fixtures. It will also include lease charges for equipment and other items, the ownership of which is not transferable to Government. However, lease charges for equipment and other items, the ownership of which is transferable to Government will be classified as ‘capital’ expenditure under the relevant Object Heads.
16.	19	Digital Equipment	It will include expenses to be classified as revenue expenditure on procurement or development of hardware and software where the cost of individual item does not exceed the threshold limit of one lakh rupees or three years of useful life, either of the two as decided by the Government from time to time. The threshold limit will, however, not apply to the consumables like toner and cartridge for printer shall be classified under revenue expenditure.
17.	21	Materials and Supplies	It will include expenses on various kinds of supplies, materials and stores etc., such as., 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.
18.	22	Arms and Ammunition	It will include revenue expenditure on arms and ammunitions on police and other para-establishments.
19.	23	Cost of Ration	It will include expenditure on procurement of ration provided to police and central armed police forces.
20.	24	Fuels and Lubricants	It will include expenditure on petrol, oil, lubricants and other fuels like CNG, diesel, etc.
21.	26	Advertising and Publicity	It will include expenses including commission to agents for sale and printing of publicity material on advertising and publicity through various media such as print media, TV media or outdoor media or Internet or mobile network or other audio-visual publicity or fairs and exhibition.
22.	27	Minor civil and electric Works	It will include expenditure on repairs and maintenance of minor civil and electrical works of office buildings, residential buildings, other buildings and expenditure on running operation and maintenance (ROM) of diesel genset, etc., maintained by the CPWD.

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Sr. No.	Code	Object head	Description /Definition
23.	28	Professional Services	It will include expenses on engagement of professionals, consultants, artists, banks, etc., for providing services to the Government which include legal services, consultancy fees, audit fees, teaching and training Fees, payments to artists, remunerations to question setters or invigilators or guest speakers, payments to other departments for services rendered, payment or expenses to agencies for conducting departmental examination.
24.	29	Repair and Maintenance	It will include expenses on repair and maintenance (including all maintenance contract) of equipment such as machinery and equipment, office equipment, equipment for other functional use, digital equipment for office use, digital equipment for functional use, furniture and fixtures for office, furniture and fixtures for other functional use, vehicles (including motor vehicles and non motor vehicles like bicycle, rickshaw, carts, trolleys and boat, etc., for office or functional use),infrastructural assets (It will include expenses on preventive, operating maintenance of Infrastructural assets other than minor civil and electrical works like lines, bridges, rolling stocks of railways, roads, highways, ports, ships, aircrafts, helicopters, radars, hovercrafts, airports or other infrastructures), tools and plants, arms and ammunitions, etc., but exclude expenditure on upgradation, midlife rehabilitation, retrofitting and or reconditioning.
25.	39	Bank and Agency charges	It will include bank service charges, agency charges, MDR charges, direct benefit transfer charges to banks and any other charges for convenience fee performing monetary transactions.
26.	40	Awards and Prizes	It will include expenses on awards and prizes given by the Government to the eminent persons and organizations.
Object Class IV- Aid and Assistance
27.	31	Grants-in-aid - General	It will include Grants-in-aid released for payments other than salaries and creation of capital assets. It will also include expenditure on welfare activities.
28.	32	Contribution	It will include the contributions made to international or national organizations related to membership. This will not include transfers made to autonomous bodies or PSUs or PSBs for corpus funds.
29.	33	Subsidies	It will include subsidies released under various schemes of the Government.
30.	34	Scholarships	It will include the amount of scholarship released to various institutions or organizations or beneficiaries or individuals.
31.	35	Grants for creation of Capital Assets	It will include Grants-in-aid released for payment for creation of capital assets. It will also include Viability Gap Funding (Expenditure on the projects run under Viability Gap Funding Scheme).

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Sr. No.	Code	Object head	Description /Definition
32.	36	Grants-in-aid - Salaries	It will include grants-in-aid released for payment of salaries.
33.	37	Aid Material and Equipment	It will include value of aid material and equipment transferred to Ministries or Departments or other Governments or organizations. It will also include grants given in kind to grantee bodies.
Object Class V-Misc. Revenue Expenditure
34.	41	Secret Service Expenditure	It will include expenses on secret services.
35.	44	Loss in Exchange	It will include the loss due to difference in the rate of exchange of foreign currency in Indian rupees. The loss due to difference in the rate of exchange at the time of receipts loans from foreign resources and repayment thereof shall also be debited under this Object Head.
36.	45	Interest Payments	It will include payment of interest on capital and discount on loans.
37.	49	Other Revenue expenditure	It will include payment out of discretionary grant, other discounts, fees and fines, custom duty compensation, commitment charges, notional value of gifts, reimbursement of newspapers purchased or supplied to officer’s residence and purchase or re-imbursement of briefcase or ladies purse to Government servants’, etc. Any other expenditure which cannot be classified under any of these specified object heads will be debited to this head. It will also include expenditure in respect of schemes, sub-schemes or organizations not elsewhere classified.
(B) Capital Expenditure (Assets)
Object Class-VI-Non-Financial Assets (Fixed and Intangible Assets)
38.	51	Motor Vehicles	It will include procurement of motor vehicles on road like buses, cars, trucks, motorcycles, irrespective of their usage.
39.	52	Machinery and Equipment	It will include 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 etc., cost of which exceeds one lakh rupees or three years of useful life, either of the two, need to be booked under this head.
40.	71	Information, Computer, Telecommunica tions (ICT)equipment	It will include procurement of information, computer, telecommunications (ICT) equipment such as computer hardware and telecommunications devices (computer / laptops, projectors, etc,) and computer software exceeding the threshold limit of one lakh rupees or 3 years of useful life, either of the two, electromagnetic spectrum which is used in the transmission of sound, data and television.

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Sr. No.	Code	Object head	Description /Definition
41.	72	Buildings and Structures	It will include office buildings, residential buildings, other buildings and structures like hospitals, laboratories, auditorium, light houses, shelters etc., public monuments like statues, fountains established at public places, and land improvement.
42.	73	Infrastructural Assets	It will include procurement of infrastructural assets such as 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, other infrastructural projects (include cable lines, sewage systems, rain water harvesting, solar systems, telecom towers, transmission lines and electricity towers, etc).
43.	74	Furniture & Fixtures	It will include expenditure on purchase of furniture and fixture exceeding threshold limit of one lakh rupees or three years of useful life, either of the two, for office use and functional use.
44.	75	Arms and Ammunitions (Capital)	It will include procurement of arms and ammunitions of capital nature.
45.	76	Upgradation Procurement of Heritage Assets and n.e.c.	It will include rehabilitation, overhaul, retrofitting of heritage asset recognized and recorded in the asset register at the nominal value of Rs. 1/- and upgradation ‘not elsewhere classified’. It will also include expenditure on procurement of items of fine art and of cultural and archaeological importance.
46.	77	Other Fixed Assets	It will include procurement of other fixed assets like library books and publications, trees, crops and plants, whose natural growth and regeneration is under the direct control, responsibility and management of institutional units, non motor vehicles like bicycle, rickshaw, cart, trolleys, boat, etc.
47.	78	Land	It will include land consisting of the ground, land for office and residential building, including the soil covering and any associated surface waters (reservoirs, lakes, rivers and other inland waters over which ownership rights can be exercised).
48.	79	Non-produced assets other than land	It will include mineral and energy reserves located on or below the surface of earth including deposits under the sea like oil, natural gas, coal, metallic ores including ferrous, non-ferrous and precious metal ores), non-metallic mineral reserves (including stone quarries, clay and sand pits, chemical and fertilizer mineral deposits, and deposits of salt, quarts, gypsum, natural gem stones, asphalts, bitumen, and peat), water resources, plants that yield both once only and repeat products over which ownership rights are enforced but for which natural growth or regeneration is not under the direct control, responsibility, and management of any institutional units such as virgin forests and fisheries that are commercially exploitable.

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Sr. No.	Code	Object head	Description /Definition
49.	80	Intangible Assets	It will include expenditure on copy right, patents, goodwill, intellectual property, etc.
Object Class VI- Financial Assets
50.	54	Investment	It will include investments made by the Government on purchase of shares and equity, investment in securities, investment in fixed and term deposits, and other investment.
51.	55	Loans and Advances	It will include loans and advances given by the Government.
52.	56	Repayment of borrowings	It will include repayment of borrowings by the Government.
53.	57	Subscription	It will include subscriptions made by the Government of capital nature.
54.	60	Other Capital expenditure	It will include all other capital expenditure which cannot be classified any of the above capital object head.
(C) - Accounting Adjustments
Object Class VII-Accounting Adjustments
55.	43	Suspense	It will include the amount kept under suspense heads for want of complete details for adjustment under final head of account.
56.	61	Depreciation	It will include depreciation charged on the assets by commercial departments.
57.	62	Reserves	It will include the provisions of reserves.
58.	63	Inter Account Transfers	It will be used for transfer of amount from one head to another.
59.	64	Writes Off of Losses	It will include write off of irrecoverable loans, trading losses.
60.	69	Deduct Receipts	It will include amounts paid from the receipt heads by adjusting as reduction in receipts.
61.	70	Deduct Recoveries	It will be operated to adjust the overpayments in reduction of expenditure.
Note: The expenditure on improvement / up gradation of assets, which include rehabilitation, overhaul, retrofitting of assets and lease charges of land, buildings, equipment and other non financial assets, the ownership of which is transferable to Government, will be booked under the object head class – Capital expenditure (Assets) against relevant assets.

(4) The Finance Ministry may add to the primary units specified in the table under sub-rule (3) any other primary unit or prescribe an entirely different set of such units.

(5) The departments of the Government of India shall keep in view the following with regard to the numeric codification for preparation of the Detailed Demands for Grants, namely: -

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(i) the number of tiers of classification in the Detailed Demands for Grants shall be the standard six tiers indicated in the table below:

Sl. No.	Type of Head	Codification
(1)	(2)	(3)
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 or Object Head)

(ii) The numeric code numbers assigned by the Controller General of Accounts for Major, Sub major, Minor Heads, Sub-heads and Detailed Heads for the Union and States shall be followed in the Detailed Demands for Grants.

(iii) The distinction between Revenue and Capital Expenditure shall be as defined in the Government Accounting Rules, 1990 and the General Financial Rules, 2017.

[F. No. 01(14)/2016-E.II(A)]

AVINASH K. NILANKAR, Dy. Secy.

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Annexure ‘I’

Concordance Table of revised object heads (Rule 8 of DFPR)

Sr. No	Code	Description of Object Heads (w.e.f. 1.4.1995)	Sr. No	Description of Object Heads (w.e.f. 1.4.2023)	Code	Remarks
		Class 1	1	Object Class 1 (compensation to Employees)
1	01	Salaries	2	Salaries	01	Refer Annex-II for details
2	02	Wages		Wages	02	No change
3	03	Overtime Allowance		…		Subsumed in OH:07- Allowances
4	04	Pensionary charges				Shifted to class II (Sl.No.8)
5	05	Rewards	3	Rewards	05	Refer Annex-II for details
6	06	Medical Treatment	4	Medical Treatment	06	No change
			5	Allowances	07	New. Refer Annex-II for details
			6	Lave Travel Concession	08	New. Refer Annex-II for details
			7	Training Expenses	09	New. Refer Annex-II for details
				Object Class II (Social Security of Employees)
	04		8	Pensionary charges	04	Shifted from Class 1
				Object Class III (Goods & Services)
7	11	Domestic Travel Expenses	9	Domestic Travel Expenses	11	No change
8	12	Foreign Travel Expenses	10	Foreign Travel Expenses	12	No change
9	13	Office Expenses	11	Office Expenses	13	Refer Annex-II,III for details
10	14	Rent, Rates and Taxes	12	Rent, Rates and Taxes for Land and Buildings	14	Nomenclature changed. Refer Annex-III for details
11	15	Royalty	13	Royalty	15	Refer Annex-III for details
12	16	Publications	14	Printing and Publication	16	Nomenclature changed. Refer Annex-II for details
13	17	BCTT				Obsolete. Hence it is deleted

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Sr. No	Code	Description of Object Heads (w.e.f. 1.4.1995)	Sr. No	Description of Object Heads (w.e.f. 1.4.2023)	Code	Remarks
			15	Rent for others	18	New. Refer Annex-II for details
			16	Digital Equipment	19	New. Refer Annex-II for details
14	20	OAE		…
15	21	Supplies and materials	17	Materials and Supplies	21	Nomenclature changed
16	22	Arms and Ammunitions	18	Arms and Ammunitions	22	Refer Annex-II for details
17	23	Cost of ration	19	Cost of ration	23	No change
18	24	POL	20	Fuel and Lubricants	24	Nomenclature changed. Refer Annex-II for details
19	25	Clothing and Tentage		…		Subsumed in OH:21- Materials and Supplies
20	26	Advertising and Publicity	21	Advertising and Publicity	26	No change
21	27	Minor Works	22	Minor civil and electric works	27	Nomenclature changed. Refer Annex-II for details
22	28	Professional Services	23	Professional Services	28	No change
			24	Repairs and Maintenance	29	New. Refer Annex-II for details
23	30	Other Contractual Services		…		Subsumed in OH:49- Other Revenue Expenditure
			25	Bank and Agency Charges	39	New. Refer Annex-II for details
			26	Awards and Prizes	40	New. Refer Annex-II for details
				Object Class IV (Aid and Assistance)
24	31	Grants-In-Aid General	27	Grants-In-Aid General	31	Refer Annex-II for details
25	32	Contributions	28	Contributions	32	No change.
26	33	Subsidies	29	Subsidies	33	No change.
27	34	Scholarships/stipends	30	Scholarships	34	Refer Annex-II for details
28	35	Grants-In-Aid or creation of capital assets	31	Grants-In-Aid or creation of capital assets	35	No change.
29	36	Grants-In-Aid Salaries	32	Grants-In-Aid Salaries	36	No change.

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Sr. No	Code	Description of Object Heads (w.e.f. 1.4.1995)	Sr. No	Description of Object Heads (w.e.f. 1.4.2023)	Code	Remarks
			33	Aid Material and Equipment	37	New
				Object Class V (Misc. Revenue Expenditure)
30	41	Secret Service Expenditure	34	Secret Service Expenditure	41	No change
31	42	Lump Sum provision		…		Subsumed in OH:49- Other Revenue Expenditure
32	43	Suspense				Shifted to class VII
33	44	Exchange Variations	35	Loss in Exchange	44	Nomenclature changed
34	45	Interest	36	Interest Payments	45	No change
35	46	Share of taxes/duties				Obsolete. Hence it is deleted
36	50	Other Charges				Deleted.
			37	Other Revenue Expenditure	49	In place of OHs: Other Charges & Lumpsum provision
				Object Class VI (Non-Financial Assets)
37	51	Motor vehicles	38	Motor vehicles	51	Refer Annex-III for details
38	52	Machinery and Equipment	39	Machinery and Equipment	52	Refer Annex-III for details
39	53	Major Works		…		Subsumed in OH:71-79
			40	Information, Computer, Telecommunication s (ICT) equipment	71	New. Refer Annex-III for details
			41	Buildings and Structures	72	-do
			42	Infrastructural Assets	73	-do
			43	Furniture & Fixtures	74	-do
			44	Arms and Ammunitions (Capital)	75	-do
			45	Upgradation Procurement of Heritage Assets and n.e.c.	76	-do
			46	Other Fixed Assets	77	-do-

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Sr. No	Code	Description of Object Heads (w.e.f. 1.4.1995)	Sr. No	Description of Object Heads (w.e.f. 1.4.2023)	Code	Remarks
			47	Land	78	-do
			48	Non-produced assets other than land	79	-do
			49	Intangible Assets	80	-do
				Object Class VI (Financial Assets)
40	54	Investment	50	Investment	54	No change
41	55	Loans and Advances	51	Loans and Advances	55	No change
42	56	Repayment of borrowings	52	Repayment of borrowings	56	No change
			53	Subscription	57	New. Refer Annex-III for details
43	60	Other Capital expenditure	54	Other Capital expenditure	60	Refer Annex-III for details
44				Object Class VII (Accounting Adjustments)
45	61	Depreciation	55	Depreciation	61	No change
46	62	Reserves	56	Reserves	62	No change
47	63	Inter Account Transfers	57	Inter Account Transfers	63	No change
	64	Writes Off of Losses	58	Writes Off of Losses	64	No change
			59	Suspense		No change
			60	Deduct Receipts		New. Refer Annex-II for details
48	70	Deduct Recoveries	61	Deduct Recoveries	70	No change

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LIST OF NEW OBJECT HEADS AND DEFUNCT HEADS W.E.F. 1.4.2023

Against 48 object heads ear lier, there sha l l be 61 object heads from 1.4.2023. The effective increase of 13 object heads is as a result of insertion of 22 new object heads and deletion of 9 existing object heads.

LIST OF 22 NEW OBJECT HEADS W.E.F. 1.4.2023:

SI.NO.	Description of Object Head	Code	SI.NO.	Description of Object Head	Code
1	Allowances*	07	12	Information, Computer, Telecommunications (ICT)	71
2	Leave Travel	08	13	equipmentBuilding and Structures	72
3	ConcessionTraining Expenses	09	14	Infrastructural Assets	73
4	Rent for others	18	15	Furniture & Fixtures	74
5	Digital Equipment	19	16	Arms and Ammunitions (Capital)	75
6	Repairs and Maintenance	29	17	Upgradation/Procurement of heritage assets and not elsewhere classified	76
7	Bank and agency charges	39	18	Other Fixed Assets	77
8	Awards and Prizes	40	19	Land	78
9	Aid Material and Equipment	37	20	Non-produced assets other than land	79
10	Other Revenue expenditure	49	21	Intangible Assets	80
11	Deduct Receipts	69	22	Subscription	57

[ *Allowances includes all allowances and head "Salaries" will depict basic pay only] 9 EXISTING HEADS WILL BECOME DEFUNCT FROM 1.4.2023:

SI.NO.	Description of Object Head	Code
1	Overtime Allowance	03
2	BCTT	17
3	Other Administrative expenses	20
4	Clothing and Tentage	25
5	Other contractual services	30
6	Lump sum provisions	42
7	Share of taxes/duties	46
8	Other charges	50
9	Major Works	53

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Annexure ‘II’

Concordance table to indicate changes as per the description of revised object heads. (Revenue Expenditure)

SI. N O.	Type of expenditure	Classified under existing Object head	To be classified under Revised Object head w.e.f. 1.4.2023
1	Pay (ie. Basic Pay), Honoraria, Leave encashment on LTC	Salaries	Salaries
2	All allowances	salaries	Allowances
3	Payment of bonus	Salaries	Rewards
4	Travel expenses on LTC	Salaries	Leave Travel Concession
5	Overtime Allowance	Over Time Allowance	Allowances
6	Purchase of Office machines and Equipment, Furniture & Fixtures not exceeding the threshold limit of one lakh rupees or three years of useful life,	Office Expenses	Office Expenses
7	Expenses on printing of forms, stationary either of the two.	Office Expenses	Printing and Publication
8	Expenses on rent for equipment and other various items like office equipment, transport computer and ancillary equipment, communication equipment, air conditioning, Heating and refrigerating equipment, Security equipment, Broadcasting and recording equipment, Construction equipment, agricultural equipment, horticulture equipment, medical equipment, furniture and fixtures. Lease charges for office equipment and other items, the ownership of which is not transferable to Government.	Office Expenses	Rent for others
9	Expenses on repair and maintenance of office machines and equipments	Office Expenses	Repair and Maintenance
10	Maintenance of staff cars and other vehicles for office use	Office Expenses	Repair and maintenance
11	Petrol, Oil, Lubricants (POL) expenses on vehicles for office use	Office Expenses	Fuels & Lubricants
12	Procurement or development of hardware, software where cost of individual item does not exceed the threshold limit of one lakh rupees or three years of useful life, either of the two. Consumables like toner and cartridges irrespective of cost.	Office Expenses or Other charges under Detailed Head: IT	Digital Equipment
13	Salaries of Departmental canteen staff	Other Administrativ e Expenses	Salaries
14	Expenditure on Departmental canteen	Other Administrativ e Expenses	Other Revenue Expenditure

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SI .N O.	Type of expenditure	Classified under existing Object head	To be classified under Revised Object head w.e.f.
15	Expenses/fees paid to the training institutes and other expenses for participating in the training/workshops	Other Administrative Expenses	Training Expenses 1.4.2023
16	Hospitality expenses including entertainment of foreign delegates, gifts and souvenirs and Conferences/seminars/ workshops/ meeting convened by office including all related expenses on study material/ kits, refreshments	Other Administrative Expenses	Office Expenses
17	Expenditure on repair and maintenance of arms and ammunition	Arms and Ammunition	Repair and Maintenance
18	Expenses on clothing and tentage	Clothing and Tentage	Materials and Supplies
19	Expenditure on repairs and maintenance of minor civil and electrical works of buildings	Minor Works	Minor civil and electrical Works
20	Expenditure on repairs and maintenance of infrastructural assets other than minor civil and electrical works, Expenditure on repairs and maintenance of machinery and equipment.	Minor Works	Repair and Maintenance
21	Expenditure on commitment charges and notional value of gifts received etc.	Other Contractual Services	Other Revenue Expenditure
22	Value of aid material and equipment transferred to other Governments/organisations and grants given in kind to grantee bodies	Grants-In-Aid General	Aid Material and Equipment
23	Stipends to Interns	Scholarships	Salaries
24	Expenditure in respect of Scheme/sub-schemes/ organizations not elsewhere classified	Lumpsum provision	Other Revenue Expenditure
25	Bank service charges, agency charges, DBT charges	Other charges	Bank and Agency Charges
26	Expenses towards awards and prizes to eminent persons and organisations	Other charges	Awards and Prizes
27	Amounts paid from the receipts heads by adjusting as reduction in receipts	...	Deduct Receipts

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Annexure ‘III’

Concordance table to indicate changes as per description of revised object heads and budget provisions to be made under object heads under Capital Expenditure

SI. No.	Type of expenditure	Classified under existing Object head	To be classified under Revised Object Head w.e.f. 1.4.23
1	Purchase of vehicles for office use	Office Expenses	Motor Vehicles
2	Purchase of Office Machines and Equipment cost of which exceeds the threshold limit of one lakh rupees or three years of useful life, either of the two.	Office Expenses	Machinery and Equipment
3	Procurement of Information, Computer, Telecommunications (ICT) equipments such as computer hardware and telecommunication devices (Computer, laptops, Projectors etc.) and computer software exceeding threshold limit of one lakh rupees or 3 years of useful life, either of two, electromagnetic spectrum used in transmission of sound, data and television.	OE or other charges under Detailed Head: IT	Information, Computer, Telecommunicatio ns (ICT) equipment
4	Purchase of Furniture & Fixtures for office use and functional use exceeding the threshold limit of one lakh rupees or three years of useful life, either of the two.	Office Expenses	Furniture & Fixtures
5	Procurement of other fixed assets like Library books and publications	Office Expenses	Other Fixed Assets
6	Lease charges of Buildings whose ownership is transferable to Government	Rent, Rates &Taxes	Building and Structures
7	Lease charges of land whose ownership is transferable to Government	Rent, Rates &Taxes	Land
8	Expenditure for acquiring ownership in copyrights, patents, goodwill, intellectual property etc.	Royalty	Intangible assets
9	Expenditure on Arms and Ammunition of Capital nature	Arms and Ammunition	Arms and Ammunition
10	Expenditure on upgradation of assets which include midlife rehabilitation, overhaul, retrofitting and /or reconditioning.	Minor Works	(Capital) Respective object heads in Capital expenditure Object class VI.
11	Lease charges of equipment, the ownership of which is transferable to government	Other charges	Machinery and Equipment

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12	Lease charges for other items, the ownership of which is transferable to government	Other charges	Respective object heads in Capital expenditure
13	Payment relating to construction of office buildings, structures like Hospitals etc.	Major Works	Buildings and Object class VI. Structures
SI. No.	Type of expenditure	Classified under existing	To be classified under Revised
14	Procurement of infrastructural assets	Object head Major Works	Object Head w.e.f. Infrastructural
15	Procurement of non-produced assets. It will include minerals and energy reserve located on or below surface of Earth	Major Works	1.4.23Assets Non produced assets other
16	Procurement of land	Major Works	than land Land
17	Expenditure for rehabilitation, overhaul, retrofitting of heritage assets and upgradation 'not elsewhere classified'	Major Works	Upgradation/Proc urement of heritage assets
18	Investment made on purchase of shares and equity, investment in securities, fixed and term deposits and other investments	Investments	Investments and not elsewhere classified.
19	Subscription of capital nature made by Government	Investments	Subscription

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F. No.6-2/2025-FA(P)

Government of India

Ministry of Communications

Department of Posts

(Integrated Finance Wing)

******

Dak Bhawan, New Delhi – 110001

Dated 28th March, 2025

OFFICE MEMORANDUM

Subject: Delegation of Financial Powers to Heads of Circles (HOC), Heads of Department (HOD), Independent Directors and Divisional Heads of Department of Posts

The financial powers of officers of the Department of Posts were earlier exercised based on the financial powers envisaged in the Schedule of Financial Powers of the officers of the Posts and Telegraphs Department. After bifurcation of the Department into Department of Posts and Department of Telecommunications with effect from January, 1985, a separate Schedule of Financial Powers for officers of the Department of Posts was drawn up and followed. Subsequently, these financial powers were revised and modified in order to bring the Department of Posts under the purview of the erstwhile Delegation of Financial Powers Rules, 1978 with effect from 1st April, 1988. These have been further revised from time to time and the last revision was carried out vide OM No. 6-1/2021-Fin.Coord dated 30th July, 2021.

2. The Ministry of Finance has replaced the Delegation of Financial Powers Rules (DFPR), 1978 with the DFPR 2024, which came into effect on 01st April, 2024. After promulgation of DFPR, 2024, many items of expenditure in the existing Schedules of Financial Powers issued by the Department of Posts lost their relevance. As such review and revision of financial powers as contained in the Schedules of Financial Powers was necessary and after due consideration of all aspects, the Secretary (Posts) in consultation with the AS&FA is pleased to delegate the financial powers under Rule 12(2) of the Delegation of Financial Power Rules, 2024 to the extent indicated in Schedule II-A (HOC and HOD), Schedule II-B (Independent Directors), Schedule II-C (Sr. DDG (PAF), GM(Finance) & DAP) and Schedule III (Divisional Heads).

3. These powers will be exercised for incurring revenue or capital expenditure subject to the provisions contained in the Delegation of Financial Powers Rules, 2024, General Financial Rules, Procurement Manuals, Fundamental Rules, Supplementary Rules, Departmental Code Books, any instructions and orders on the subject issued by the Ministry of Finance as well as by any other Nodal Department/ Department of Posts from time to time. Further, these financial powers shall be exercised subject to the availability of funds, observance of other prescribed formalities, and the necessity for purchase being fully established on each occasion.

4. These financial powers are subject to following conditions:

(i) No work requiring sanction of higher authorities may be sanctioned by the Officer by splitting it into two or more distinct parts.

(ii) If a contract extends over a period of time, total value over the entire period of its currency shall be taken as the value for the purpose of applying the limit.

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(iii) The limits of powers to sanction estimates and to pass excess over estimates etc. apply not only to individual estimates but also to projects which may comprise one or more constituent estimates. The authority competent to sanction a project should be determined on the basis of total cost of all constituent estimates.

(iv) While authorizing financial powers as per Rule-12(3) DFPR, 2024, it has to be borne in mind that the Head of the Department shall continue to be responsible for the correctness, regularity and propriety of the decisions taken by the Gazetted Officers so authorized.

(v) All conditions/instructions/remarks mentioned in front of each item of expenditure (in the attached schedules) shall be complied with while exercising financial powers so delegated.

5. These revised delegated powers as enclosed will replace the financial powers contained in the existing Schedule II-A, Schedule II-B, Schedule II-C and Schedule III and shall come into force from April 01, 2025.

6. With respect to the financial powers delegated to Divisional Heads, if Government rules, manuals, policies, guidelines, procedures, or directives explicitly mandate IFA consultation, the matter must be referred to the concerned HOD/ HOC as required.

7. All other cases which are to be approved by Secretary (Posts) or the Hon’ble Minister in-charge should first be cleared administratively by the concerned Head of Circle in consultation with the Circle IFA and then forwarded to the concerned Member/ DGPS for onward submission to AS&FA for obtaining financial concurrence/advice.

Encl: As above

(Partha Sarathi Das)

Additional Secretary & Financial Advisor

Copy to:

1. All Members of the PSB

2. All Senior DDsG/ DDsG in Postal Directorate

3. CGMs (PD/BD/PLI)

4. All Chief PMsG

5. Principal Director (F&C Audit)

6. Director, RAKNPA

7. Secretary (PSB), All PMsG, All GMs/ GM CEPT

8. All DsAP

9. Director (Budget)/ T&C/ IA/ Accounts/ PA (Admn.)/ F-PMU

10. SO (C&A/PB) & DDO, Department of Posts

11. SO (Admin) for uploading in eoffice

12. Office Copy/ Guard File.

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SCHEDULE-II

SCHEDULE OF FINANCIAL POWERS DELEGATED TO HEADS OF CIRCLES, HEADS OF DEPARTMENT AND INDEPENDENT DIRECTORS IN THE DEPARTMENT OF POSTS

Note:1- For the purpose of the Schedule, the ‘Head of Department’ includes Secretary Postal Services Board, Chief Post Masters General, Chief General Managers, Director, Rafi Ahmed Kidwai National Postal Academy, Post Masters General, Sr. DDG (PAF), General Managers (PAF), General Manager (CEPT), Chief Engineers and Director (Foreign Post).

Note: 2 - Sr. DDG (PAF), i.e. Head of Postal Accounts Wing in the Postal Directorate and General Managers (Finance) shall exercise only such financial powers as contained in the Schedule II-C which are relevant to their operational requirements. Director level officers heading PAOs shall be treated as the Head of the Office and specific financial powers have been delegated to them as per Schedule II-C in order to establish uniformity as they head large establishments.

Note:3 - The In-charge of Foreign Post will exercise the delegated financial powers equivalent to HoD (Schedule II-A)/Independent Director (Schedule II B)/Divisional Head (Schedule III) as the case may be.

Note:4 - Financial Powers under the items 4(ii), 4(iii), 4(iv), 10(xi)(a)*, 15(i), 15(ii) 15 (iv), 18(iv), 22, 24(vii), 25(i), 25(ii), 27(iii), 27(iv), 27(v), 28(i), 31, 34 (i), 34(ii), 34(iii), 34(iv), 34(v), 35 (iii) and 37 of Schedule II-A shall be exercised only by the Head of the Postal Circle i.e. HOC.

Note:5 - Financial Powers only delegated to HOC under the items 10(xi)(a)*, 15(i), 15(ii), 15(iv), 18(iv), 22, 24(vii), 27(iii), 27(iv), 27(v), and 28(i) of Schedule II-A shall also be exercised by Director (RAKNPA) and CGM (PD/BD/PLI).

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SCHEDULE II-A

SCHEDULE OF FINANCIAL POWERS DELEGATED TO HEADS OF CIRCLES AND HEADS OF DEPARTMENT

Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
Object Head – 01 (Salaries) – It will include pay of the Government employees as defined under FR 9(21), honorarium to Government servant and stipend to interns. It will also include expenditure on emoluments and allowances of Heads of States and other high dignitaries including Sumptuary Allowance, salary payable to the staff of Departmental canteens and leave encashment on LTC.
1	(i) Salaries	Full Powers	Subject to the provisions of FRSR, FHB, Nodal Ministry orders/instructions/ru les like the Central Civil Services (Medical Attendance) Rules, Central Civil Services Pension Rules etc.	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc.
	(ii) Ad-hoc payment of Arrears of Pay and Allowances	HoC - Rs.1,00,000/- HoD – Rs.50,000/-	Restrictive conditions (i) May sanction ad hoc payment not exceeding Rs.1 Lakh (HOC) and Rs.50,000/- (HoD) of arrears of pay allowance where pay fixation was duly verified by the Account Officer concerned but the arear claims arising there from cannot be verified by the Circle Accounts Office due to destruction of records. (ii) Heads of Circles are competent to authorize	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc.

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
			investigation of claims for arrears of pay and allowances which are more than six years old and in respect of which the connected records are not available in Circle Accounts Office up to the delegated financial powers.
	(iii) Payment of Pay and Allowances claimed on behalf of deceased officials	Full Powers		IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc.
	(iv) Honorarium and Rewards to the Government servant	Up to the limit prescribed by the GoI/ DoP.	Subject to any rules/ instructions issued by any Nodal Department/ DoP [DOPT OM No. 17011/3/97-Estt. (Allowance) dated 17.07.1998 and any subsequently instruction thereof]	IFA consultation required beyond Rs.2500/- in each case.
Object Head – 02 (Wages) – It will include wages of labourers and of staff at present paid out of contingencies.
2.	Wages	Full Powers	Subject to the provisions of FRSR, FHB, Nodal Ministry orders/ instructions/ rules like the Central Civil Services (Medical Attendance) Rules,	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines,

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
			Central Civil Services Pension Rules etc.	Procedures, or Directions etc.
Object Head – 04 [Pensionary Charges] - It will include all pensionary benefits including payment of pensions and gratuity in all forms to the Government employees, members of Parliament, freedom fighters, etc. It will also include contributions to service funds and contributory provident funds and payment of leave encashment at the time of retirement or death, termination of service, etc. It will also include Government’s contribution payable under National Pension System (NPS) for Government employees. This will, however, not include social security expenditure such as old age pension.
3.	Pensionary Charges	Full Powers	Subject to the provisions of FRSR, FHB and rules/ orders/ instructions issued by any Nodal Ministry/ Department and DoP.	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc.
Object Head – 05 {Rewards} - It will include rewards under a scheme given to the Government employees in addition to their pay and allowances. It will also include payment of bonus and cash awards for Hindi Pratiyogita, etc.
4	(i) Cash Award to Postal Employees – In any one case for display of exceptional courage and devotion to duty in saving or protecting Govt. property in civil disturbances or in face of enemy action or detection of fraud.	Rs.10,000/-	Subject to any rules/ instructions issued by any Nodal Department/ DoP	IFA consultation required.
	(ii) In any one case to GDS for display of outstanding courage and devotion to duty in protecting Govt. property in civil disturbances or in face of enemy action. (Cases of death or injury due to enemy action will not be	Rs.2,000/- [This Power is delegated to HOC only]	Subject to any rules/ instructions issued by any Nodal Department/ DoP	IFA consultation required.

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
	considered under these orders)
	(iii) Rewards to persons not in Government Service For furnishing information leading to detection and conviction of offenders in criminal cases	Rs. 1,000/- [This power is delegated to HOC only]	Subject to any rules/ instructions issued by any Nodal Department/ DoP	IFA consultation required.
	(iv) Rewards to persons not in Government Service In any individual case to both official and non official informers for especially good work in particular case of detection and prosecution in connection with anticipatory activities.	Rs.1,000/- [This power is delegated to HOC only]	Subject to any rules/ instructions issued by any Nodal Department/ DoP	IFA consultation required.
	(v) Cash award for Hindi Pratiyogita, etc.	As per the limit fixed by Nodal Department of GoI/ DoP.	Subject to ceiling limit/ rates as decided by the Nodal Department of Government of India/ Department of Posts	IFA consultation required.
Object Head – 07 {Allowances} - It will include as applicable the Dearness Allowance, House Rent Allowance, Transport Allowance, Foreign Allowance, Non Practicing Allowance, Deputation (Duty) Allowance, Personal Pay, Family Planning Allowance, Special Compensatory (Hill Areas) Allowance, Tribal Area Allowance, Hard Area Allowance, Headquarter Allowance, Overtime Allowance, Children Education Allowance, Reimbursement of Tuition Fee, Ration Allowance, Cost of Ration given in cash, Constituency Allowance, Uniform and Clothing Allowance, Entertainment Allowance, Project Allowance, Special Compensatory (Remote Locality) Allowance, Bad Climate Allowance, Washing Allowance, Special (Duty) Allowance, Night Duty Allowance, Risk Allowance, Sunderban Allowance, Cash Handling Allowance, Caretaking Allowance, Split Duty Allowance and any other allowance in addition to above which is payable to the Government employees in addition to their pay.

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
5	Expenses on allowances mentioned in the Object Head-07 of DFPR, 2024	Full Powers	Subject to any rules/ instructions issued by any Nodal Department/ DoP	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc.
Object Head – 08 {Leave Travel Concession} - It will include air/rail/bus fare/fare of any other mode of transport entitled under LTC Rule.
6	Leave Travel Concession	Full Powers	Subject to any rules/ instructions issued by any Nodal Department/ DoP	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc. [For example – DOPT OM No. 31011/12/2022- Estt.A-IV dated 29.08.2022 (��) provides that in case of unavoidable circumstances, where the booking of ticket is done from unauthorized travel agent/website, the Financial Advisors of the Ministry/Departme nt and Head of Department not

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
				below the rank of Joint Secretary in subordinate/attach ed offices are authorized to grant relaxation.]
Object Head – 09 {Training Expenses} - It will include expenditure on cost of training such as fees paid, contingencies, materials, etc., for participating in the training, workshops but exclude expenditure on domestic or foreign travel expenses.
7	(i) Training expenses	2 Lakh in each case on any domestic training Full Powers in respect of foreign training expenses subject to prior approval of the competent authority.	Rs. 2 Lakh in each case on any domestic training expenses is subject to any rules/ instruction issued by any Nodal Department/ DoP. The full powers in respect of foreign training expenses are subject to prior approval of competent authority [Secretary (Posts) or Hon’ble MOC or SCoS] in terms of the DOE OM No. 4(4)/E.Coord/2015 dated 05.01.2016 (��) and subsequent instructions, if any, issued by nodal department/ DOP	Consultation with IFA is required.
	(ii) Hiring outsourced services from the Training Institution(s) for conducting specialized training programs to the offices of Departments of Posts	Removed (as the same item has been sifted to Sl. No. 19(ix) of the Schedule II.A under the Object Head-28- Professional Services. (As per Addendum of IF Wing F.No.6-2/2025-FA(P) dated 22 May, 2025)

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
Object Head – 11 [Domestic Travel Expenses] – It will include travel expenses on official tours and transfers of the Government employees within India. This will also include expenditure on TA/ DA to non- official members on account of travel in India. It will also include transfer TA payable to pensioners at the time of retirement
8	Domestic Travel Expenses	Full Powers	Subject to any rules/ instructions issued by any Nodal Department/ DoP	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc.
Object Head – 12 [Foreign Travel Expenses] – It will include expenses on official tours and transfers of the Government employees outside India. This will also include expenditure on TA/ DA to non- official members going on official tour abroad.
9	Foreign Travel Expenses	Full Powers	Full powers is subject to prior approval of competent authority [Secretary (Posts) or Hon’ble MOC or SCoS] in terms of the DOE OM No. 4(4)/E.Coord/2015 dated 05.01.2016 (��) and subsequent instructions, if any, issued by nodal department/ DOP	Consultation with IFA is not required as IFW consultation is invariably done before seeking approval of Secretary (Posts) or Hon’ble MoC or SCoS in terms of the DOE instruction.
Object Head – 13 [Office Expenses] – It will include all recurring and non-recurring contingent expenses incurred for the maintenance of office establishment such as, stationery, postage charges, courier charges, telephone charges, internet charges, cable connection charges, electricity charges, water charges, service agreements, security, expenditure relating to hiring of Government servants on short term contract basis, outsourced office attendants, office assistants/Data Entry Operators(DEO), house-keeping, liveries/uniforms, hot and cold weather charges, pest control, refreshment, books and periodicals, hospitality expenses including entertainment of foreign delegates, gifts and souvenirs and conferences/ seminars/workshops/meetings convened by office including all related expenses on study material/ kits, refreshments, study tours, etc. It will also include purchase of office equipment, furniture and fixtures not exceeding the threshold limit of one lakh rupees or

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
three years of useful life, either of the two, as decided by the Government from time to time. The office equipment and furniture and fixtures exceeding the threshold limit as decided by the Government from time to time should be classified as ‘capital’ expenditure under the relevant Object Head ‘Machinery and Equipment’ and ‘Furniture and Fixtures’. Purchase of vehicles, however, irrespective of its usage (office or otherwise) should be classified as 'capital' expenditure under the relevant capital Object Head ‘Motor Vehicles’.
10	(i) Contingent Expenditure (Recurring)- May Sanction items of recurring contingent expenditure on any item for which no scale or limit to the power of sanction is prescribed elsewhere	HOC- Rs.2 Lakhs in each case HoD – Rs.1 Lakh in each case		IFA consultation beyond Rs.75,000/- in each case is required.
	(ii) Contingent (Non recurring expenditure) - May sanction non recurring contingent expenditure unless another limit is specified for any particular item in this Schedule provided there is nothing novel, doubtful or irregular in the character of the expenditure.	HOC – Rs. 3 Lakh in each case HoD – Rs.1 Lakh in each case		IFA consultation beyond Rs.1,00,000/- in each case is required.
	(iii) Electric, Gas, Water charges, telephone charges, internet charges and cable connection charges	Full Power	Subject to any ceiling limit prescribed by the Government of India.	IFA consultation beyond Rs.2,00,000/- in each case is required.
	(iv) Petty local purchases of articles of stationery	HOC – Rs. 5 Lakh per annum HOD – Rs.2 Lakh per annum		IFA consultation beyond Rs.2,00,000/- per case is required.

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
	(v) Purchase of fixtures and furniture.	Full power is subject to the prescribed scale or other conditions that may be prescribed by the Government from time to time.	(i) Furniture and fixtures not exceeding the threshold limit of one lakh rupees or three years of useful life, either of the two, as decided by the Government from time to time can only be procured in this Object Head-13-Office Expenses.	IFA consultation is required. Beyond Rs.75,000/- in each case.**
	(vi) Meals supplied to staff detained in the office to maintain regular and essential services in an emergency	Up to the ceiling limit of breakfast, lunch and dinner prescribed by the Department of Expenditure or DoP		IFA consultation beyond Rs.2,00,000/- per case is required.
	(vii) Working Lunch
	(viii) Local Purchase of Rubber Stamps	Full Powers subject to any orders issued from time to time		IFA consultation beyond Rs.2,00,000/- per case is required.
	(ix) Purchase of office equipment not exceeding threshold limit of one lakh rupees or three years of useful life, either of two, as decided by the Government from time to time	Full Powers	(i) Office Equipment does not include any kind of Computer (ii) The office equipment exceeding the threshold limit as decided by the Government from	IFA consultation is required. Beyond Rs.75,000/- in each case.**

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
			time-to-time should be classified as ‘Capital’ expenditure under the relevant Object Head ‘52- Machinery and Equipment’
	(x) Commission charges for Auction of Stores	HOC- upto Rs 25,000 on any occasion at rates not exceeding those paid by PWD MSTC or State Govt concerned. HOD – upto Rs 10,000/- on any occasion at rates not exceeding those paid by PWD MSTC or State Govt concerned.	Subject to any rules/ instructions issued by any Nodal Department/ DoP	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc.
	(xi)(a) Outsourcing of services for Postal/ RMS/MMS Operations and for Security and Housekeeping services for operative and administrative office	(i) Rs. 20 crores per annum for only 7 (seven) Heads of Circles [Delhi, Karnataka, Maharashtra, Tamil Nadu, Telangana, UP and West Bengal Postal Circles]	(i) The expenditure should be within the allotment of funds to the Circles by the Directorate. In no case the expenditure should be incurred without corresponding budget allotment. (ii) Outsourcing of services should be regulated as per the workload not	IFA consultation is required. Beyond Rs.2,00,000/- in each case.**

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Sl. No	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions 0r Scales to which the Expenditure shall be Incurred	Remarks
		(ii) Rs. 10 Crore per annum for remaining Head of Circles HOD – Rs. 5 crores per annum (as per addendum II of IF Wing letter F.No. 6- 2/2025-FA(P) dated 08 September, 2025)	exceeding the number of vacancies for which a proper review should be conducted at circle level and approval of CPMG, with the consultation of CIFA, should be obtained for manpower required to be deployed. (iii) A proper manuscript record of outsourced manpower, as deployed as per (ii) above is to be maintained to regulate and monitor the trend of expenditure and fund availability/ budgetary exercises. (iv) These powers should be exercised by Heads of circles in consultation with CIFA.
	(xi)(b) Outsourcing of Data Entry Operators/ MTS/ Housekeeping Services etc. for Administrative and Operational requirement.	Rs. 1 Crore per annum [This power is only for Secretary (PSB)]	(i) Subject to any rules/ instructions issued by any Nodal Department/ DoP. (ii) Outsourcing of DEO/ MTS should be regulated as per the workload not exceeding the number of vacancies for which a proper review should be conducted.	Consultation with IFA is required.

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