DFPR 2024 — Complete Study Notes | CSS ADDA

🔔 Delegation of Financial Powers Rules, 2024 | w.e.f. 1 April 2024 | Issued by Ministry of Finance, Department of Expenditure | Replaced DFPR 1978

Delegation of Financial Powers Rules, 2024 — Study Notes

DFPR 2024 · Ministry of Finance, Department of Expenditure · w.e.f. 1 April 2024 · Replaces DFPR 1978 · CSS ADDA Promotion Exams Portal

Rule 1 Short Title and Commencement

📌These rules are called the Delegation of Financial Powers Rules, 2024.
📅They came into force with effect from 1st April, 2024.
🏛️Issued by the Ministry of Finance, Department of Expenditure.
📜Replaces the earlier Delegation of Financial Powers Rules, 1978 — which stands repealed from 1 April 2024 (see Rule 21).

Rule 2 Power to Relax

Who Exercises — The President

👑The President, being satisfied that it is necessary or appropriate, may by general or special order exercise the following 5 powers:

✅ (a) Relax

Relax all or any provisions of these rules for any authority.

✅ (b) Delegate Additional Powers

Delegate to any authority powers in addition to those already delegated under these rules.

⚠️ (c) Reduce Powers

Reduce the powers delegated to any authority to such extent as may be specified in the order.

⚠️ (d) Impose Additional Conditions

Impose conditions in addition to those already specified by these rules.

❌ (e) Withdraw Powers

Withdraw from any authority all or any of the powers delegated under these rules.

Rule 3 Definitions

13 Defined Terms

Term	Definition
Administrator	Administrator of a Union Territory, by whatever name designated, appointed under Article 239 of the Constitution.
Appropriation	The assignment of funds to defray charges for services indicated in voted or charged section.
Competent Authority	The President or such other authority to which the power is delegated by or under these rules, or any other general or special rules or orders of GoI.
Department of GoI	Any of the Ministries, Departments, Secretariats and Offices notified from time to time in the First Schedule to the Government of India (Allocation of Business) Rules and the Vice-President's Secretariat.
Finance Ministry	The Department of Expenditure, Ministry of Finance. Important condition: Where the Scheme of Integrated Financial Adviser (IFA) is in force — the IFA of that Department, subject to supervision by Finance Ministry, exercises all or any of the powers delegated by Finance Ministry.
Head of the Department	An authority or person not below the rank of Deputy Secretary to GoI (and equivalent) — declared by the Department as a HoD for an identifiable establishment. ❗ Min. rank = Dy. Secretary
Head of Office	A Gazetted Officer designated as such, subordinate to Administrators and Heads of Departments.
Projects	One-time expenditure resulting in creation of capital assets or otherwise, which could yield financial or economic returns or both. May be separate or part of an approved Scheme. ⭐ Projects = one-time \| Schemes = recurring delivery
Re-appropriation	Transfer, by a Competent Authority, of funds from one primary unit of appropriation to another to meet additional expenditure — within the same Section (Revenue or Capital) of the grant. ❗ Within same section only — NOT Capital to Revenue or vice versa
Recurring / Non-recurring	Recurring: Expenditure incurred at periodical intervals for the same purpose. Non-recurring: All other expenditure.
Schemes	Programmes through which Departments of GoI spend resources for delivering goods or services or both.

Residual Definitions

📚Terms used in DFPR 2024 but not defined here → have meanings assigned to them in the General Financial Rules (GFR).

Rule 4 Provision of Funds by Parliament

🏛️After the Appropriation Bill is passed by Parliament AND assented to by the President → the amounts authorised become available to the concerned Departments of GoI to meet sanctioned expenditure.

📋 Sequence — Funds Becoming Available

①Parliament passes Appropriation Bill
②President gives assent to the Bill
③Funds become available to Departments for sanctioned expenditure

Rule 5 General Conditions on Powers to Sanction Expenditure

New Principle or Practice Requires Finance Ministry Consent

🚫No authority shall sanction expenditure or advances without the previous consent of the Finance Ministry if it involves the introduction of a new principle or practice likely to lead to increased expenditure in future.

⚠️ New principle/practice → Finance Ministry (Dept. of Expenditure) consent MANDATORY before sanction. No exception.

Subordinate Authority Must Follow Directions

📋A Subordinate Authority shall exercise the power to sanction expenditure subject to any general or special order or direction which the authority delegating or re-delegating such power may issue or prescribe from time to time.

Rule 6 Residuary Financial Powers

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

Rule 7 Sanction of Expenditure

Both Sanction AND Appropriation Required

✅All expenditure shall require BOTH:

①Sanction — authority to incur expenditure, AND
②Appropriation — funds made available by valid appropriation, re-appropriation, or advance from the Contingency Fund.

⚠️ Sanction alone is NOT enough — funds must also be available via valid Appropriation. Expenditure against a sanction can be incurred only when funds are made available.

Recurring Expenditure

🔄A sanction to recurring expenditure or liability becomes operative when funds for the first year are made available by valid Appropriation, Re-appropriation, or advance from the Contingency Fund.
📅It remains effective for each subsequent year subject to appropriation in such years and the terms of the sanction.

⭐ Key Point on Recurring Sanctions

💡Recurring sanction = operative on first-year funds; stays effective for subsequent years subject to annual appropriation. No separate sanction needed each year.

Rule 8 Primary Unit of Appropriation

What is the Primary Unit of Appropriation?

🗂️A grant/Appropriation is distributed by standard Object Heads. Each Object Head against which expenditure provision appears constitutes a primary unit of appropriation.
📌It is the lowest unit of accounting classification denoting the objects of expenditure.

Additional Provisions

📊 A primary unit may include provision for both voted and charged expenditure — the amount of each shown separately.
📋 Standard Object Heads as specified by Finance Ministry from time to time. List at Annexure-I.
⚙️ Finance Ministry may add, delete or amend the primary units or prescribe an entirely different set.

Standard 6-Tier Classification

S.No.	Type of Head	Code	Represents
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

📌Numeric codes assigned by the Controller General of Accounts (CGA) for Major, Sub-major, Minor Heads, Sub-heads and Detailed Heads shall be followed.
⚖️Distinction between Revenue and Capital Expenditure as defined in Government Accounting Rules and GFR.

Rule 9 Allotment of Funds

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

Rule 10 Appropriation and Re-Appropriation

General Restrictions — 8 Absolute Prohibitions

🚫New Service / New Instrument of Service (NS/NIS): Without Parliament's prior approval, no funds shall be appropriated or re-appropriated for a NS or NIS not contemplated in the approved budget. Whether Parliament's prior approval is required or only reporting is needed → determined by financial limits prescribed by Budget Division, DEA. ❗ NS/NIS → Parliament approval. Limits fixed by Budget Division, DEA
🚫Unsanctioned expenditure: No appropriation/re-appropriation to meet expenditure not sanctioned by a competent authority.
🚫No admin/technical approval: No appropriation/re-appropriation to any work that has not received administrative approval and technical sanction.
🚫Charged ↔ Voted mixing: Funds for charged expenditure cannot flow to voted expenditure — and vice versa. ❗ Charged and Voted are permanently ring-fenced
🚫Between Grants: No re-appropriation from one grant to another grant. Re-appropriation is strictly within the same Grant only. ⭐ Same Grant only
🚫Capital ↔ Revenue mixing: No re-appropriation from Capital to Revenue Section of a Grant — or vice versa. ❗ Two sections of a Grant are ring-fenced from each other
🚫Already Parliament-augmented heads: No re-appropriation from an appropriation already augmented through a Supplementary Demand for Grant passed by Parliament — or under this rule itself.
🚫Contingency Fund activity: No re-appropriation from savings under an activity for which a Contingency Fund Advance has already been obtained during the financial year.

Powers of Administrative Ministries/Departments — 7 Delegated Powers

📌 Who: Chief Accounting Authorities of Admin Ministries/Depts — Subject to Restrictions Above

①May augment provisions of Salaries, Allowances, Wages, Pensionary Charges, Medical Expenses, Rent/Rates/Taxes for Land & Buildings through re-appropriation.
②May re-appropriate from Object Head 'Salaries' to 'Salaries' across schemes — a horizontal shift within the same object head across different schemes.
③May augment provisions already approved by Parliament through Supplementary Demands for Grants.
④May re-appropriate from the lump-sum NER provision to concerned NE area schemes only — strictly for NE area schemes/programmes. Cannot use NER lump-sum for non-NER purposes. ⭐ NER lump-sum → NER schemes only
⑤May appropriate/re-appropriate to cover excess over authorised financial limits — up to 20% — subject to Competent Authority approval of that excess. ❗ Beyond 20% excess → Finance Ministry approval required
⑥May augment any line item at object head level — up to limits prescribed by Finance Ministry through its specific or general orders.
⑦All re-appropriation powers must be exercised in consultation with respective Financial Advisors, who shall ensure strict adherence to these rules.

Cases Requiring Prior Finance Ministry Approval — 9 Prohibited Categories

⚠️ Except with previous consent of Budget Division with concurrence of Secretary (Expenditure), the following 9 re-appropriations are PROHIBITED:

①Re-appropriation to meet Revenue Section expenditure from savings under Grants-in-Aid to States or UTs.
②Re-appropriation between Capital Outlay and Loans — or vice versa — within the Capital Section.
③Re-appropriation from 'Salaries' or 'Allowances' to any other primary unit of appropriation. ❗ Salaries/Allowances can only flow to Salaries/Allowances
④Re-appropriation from EAP provisions to Non-EAP provisions.
⑤Re-appropriation from/to Secret Service Expenditure. Plus — augmentation of 25% or more of the original Secret Service provision requires prior approval of C&AG also. ❗ Secret Service re-appropriation = prohibited. 25%+ augmentation = C&AG approval too
⑥Re-appropriation from "Buildings and Structures / Infrastructure Assets / Other Fixed Assets" to any other unit.
⑦Any appropriation/re-appropriation to cover excess over authorised financial limits beyond 20%.
⑧Re-appropriation augmenting any line item at object head level beyond Finance Ministry prescribed limits.
⑨Re-appropriation to a head from which funds were previously redirected or re-appropriated to another head — no reverse flow allowed.

Govt. of India Decisions — Rule 10

📝 Decision 1 — Revised Guidelines on Re-Appropriation (DoE O.M. dated 01.04.2024)

📢All previous instructions on re-appropriation stand null and void from date of this O.M.
①Q1 Ban: No re-appropriation during the first quarter (April–June) of any financial year without prior approval of Finance Ministry. ❗ Q1 = always needs Finance Ministry approval first
②Schemes savings → Establishment: Savings from Central Schemes or CSS cannot be used to augment Establishment Expenditure without prior Finance Ministry approval.
③NER 10% savings: Mandatory 10% NER earmarking normally NOT available for non-NER expenditure. Exception: if overall expenditure ceiling of a Ministry is reduced at RE Stage and NER savings become available as a result → those savings may be used to meet other items to avoid bloating of appropriations.
④
Routing:
- ▸Establishment-related proposals → Personnel (Pers.) Division, Dept. of Expenditure
- ▸All other proposals → Budget Division, DEA
⑤Monetary Limits for Re-Appropriation:

Nature	Object Heads Covered	Admin Ministry/Dept. Limit
Establishment Expenditure *	Office Expenses, Other Revenue Expenditure, Domestic Travel Expenses, Foreign Travel Expenses	Up to ₹2 crore
Establishment Expenditure *	Minor Works**, Professional Services, Rewards, LTC, Training, Materials & Supplies, Cost of Ration, Fuels & Lubricants, Minor Civil/Electric Works, Repair & Maintenance, Bank/Agency Charges & Loss in Exchange	Up to ₹5 crore
Non-Establishment Expenditure	All other object heads	Up to ₹15 crore

📌* As per Annexure B to MoF OM No.1(22)-B(AC)/2022 dated 23.02.2024 (Appendix-I). ** Minor Civil & Electrical Works.
📣Reporting Limit to Parliament: Any re-appropriation order increasing a line item at object head level by more than 20% of BE OR ₹100 crore (whichever more) → reported to Parliament with the last batch of Supplementary Demands. If issued after that → prior approval of Department of Expenditure required. ❗ 20% of BE or ₹100 Cr (whichever more) → report to Parliament

📎 DoE O.M. No. 01(14)/2016-E.II(A)(Part-III) dated 01.04.2024

🌿 Decision 2 — NER Re-Appropriation (DoE O.M. dated 03.06.2024)

📋Background: NER lump-sum funds sit under non-functional Major Heads 2552, 4552 and 6552. These are control heads only — no actual expenditure from these in normal course (except Ministry of DoNER). Re-appropriation to functional heads for actual expenditure is technically unavoidable and in nature.
①Re-appropriation from Major Heads 2552/4552/6552 to functional heads → delegated to the Secretary of the Ministry/Department, including during Q1. Secretary may further sub-delegate to any officer not below the rank of Joint Secretary.
②All other re-appropriations from NER to non-NER purposes → continue to require approval of Secretaries or Finance Ministry, as applicable.
③This relaxation does NOT apply to Ministry of Development of NER (DoNER). ❗ DoNER is specifically excluded

📎 DoE O.M. No. 02(01)/2024-E.II(A) dated 03.06.2024

Rule 11 Indents, Contracts and Purchases

General Power — Full Powers for Purchases and Contracts

✅Subject to GFR provisions, a Department of GoI has full powers to sanction expenditure for purchases and execution of contracts.

Secretary's Monetary Limits

✅ Open / Limited Tender

Secretary of the Department → up to ₹100 crore.
Beyond ₹100 crore → Minister in charge.

⚠️ Negotiated / Single Tender / Proprietary Contracts

Secretary of the Department → up to ₹25 crore.
Beyond ₹25 crore → Minister in charge.

Re-delegation by Secretaries

📋Secretaries may confer powers (not exceeding those vested in them under this rule and Rule 13) upon an Administrator, HoD, or any subordinate authority — in consultation with the Financial Advisor.

PIB/EFC/Cabinet Approved Projects — Special Override

🏗️Where a Project/Scheme has been considered by PIB, EFC or Cabinet and financial limits for contracting/purchase have been specifically prescribed in that approval → those limits govern. The standard Secretary/Minister limits do not apply. ⭐ PIB/EFC/Cabinet project-specific limits override the standard limits

GoI Decision (1) — Clarification on PIB/EFC/Cabinet Projects

📋 When PIB/EFC/Cabinet Limits Apply

✅Where the award of contract/purchase/consultancy forms part of a Project/Scheme appraised by PIB or EFC and approved by Competent Financial Authority including Cabinet, and where financial limits have been specifically prescribed in that approval → those limits shall be followed. Standard limits do not apply.

Rule 12 Powers of Subordinate Authorities

Departments Have Full Powers

✅Departments of GoI have full powers for incurring revenue and capital expenditure in matters of Appropriation and Re-appropriation — subject to these rules.

Delegation Downwards — with Important Non-Delegable Exceptions

📋A Department may, by general or special order, confer powers not exceeding its own upon an Administrator, HoD, or subordinate authority — in consultation with the Internal Financial Adviser.
🚫
Three powers that CANNOT be re-delegated by the Department:
- ①Re-appropriation of funds (Rule 10)
- ②Waiver of recovery of overpayment to Government servants (Rule 15)
- ③Appraisal and Approval of Schemes or Projects (Rule 16)
❗ Rules 10, 15, 16 powers are NON-DELEGABLE by the Department

HoD Can Authorise a Gazetted Officer — In Writing

📝The Administrator or HoD may, by a written order, authorise a Gazetted Officer serving under him to exercise powers to the extent specified. However, the Administrator/HoD continues to be responsible for the correctness, regularity and propriety of all decisions taken by that officer. ⭐ Written order only. Responsibility stays with HoD — it does not transfer.

Declaration of Head of Office

🏢Departments, Administrators, and HoDs may declare any Gazetted Officer subordinate to them as Head of Office for purposes of these rules.
📌HoO shall exercise only such powers as delegated to him and as provided in the rules.
📌Not more than one Gazetted Officer can be declared as HoO for the same office or establishment — unless the offices are distinctly separate from each other. ❗ Only one HoO per office/establishment

Subject to GFR and General Conditions (Annexure-II)

📜Any authority exercising powers under these rules must comply with GFR, Finance Ministry subsidiary instructions and orders, restrictions/scales issued by the Department, and General Conditions in Annexure-II.

Validation of Past Actions — Approving Actions Done Earlier

✅Powers delegated under these rules can also be used for validation of an action already taken or expenditure/liability already incurred — even if the validating authority had no competence at the time of the original action. ⭐ Ex-post facto validation is permissible under this rule

Rule 13 Powers of Subordinate Authorities to Write Off Loss

Basic Rule

📋Power of Subordinate Authorities to write off losses shall be as per conditions and limits as specified by Finance Ministry from time to time.

GoI Decision (1) — Conditions and Monetary Limits for Write-Off (DoE O.M. dated 01.04.2024)

📋 Four Mandatory Conditions Before Any Write-Off Can Be Sanctioned

①The loss does NOT disclose a defect in rules or procedure requiring amendment by higher authority or Finance Ministry.
②There has NOT been serious negligence by any Government servant which may call for disciplinary action by a higher authority.
③Before write-off, the Administrative Ministry/Department must conduct a thorough and searching investigation. Lessons learnt must be applied to prevent recurrence in future.
④A quarterly statement of all write-offs must be submitted to the Integrated Finance Division — indicating reasons, nature, and remedial measures. ⭐ Quarterly statement to IFD is mandatory for every write-off

💰 Monetary Limits — Irrecoverable Losses of Stores or Public Money

Authority	Type of Loss	Limit per Case
Dept. of GoI	Theft, fraud or negligence	₹5,00,000
Dept. of GoI	Other cases	₹50,00,000
Administrators (UTs)	Theft, fraud or negligence	₹2,00,000
Administrators (UTs)	Other cases	₹5,00,000

💰 Monetary Limits — Loss of Revenue or Irrecoverable Loans and Advances

Authority	Limit per Case
Dept. of Revenue	Full powers for irrecoverable revenue losses + ₹5,00,000 for other cases
Other Depts. of GoI	₹5,00,000
Administrators (UTs)	₹2,00,000

💰 Monetary Limits — Deficiencies and Depreciation in Value of Stores (excluding motor vehicles/motorcycles)

Authority	Limit per Case
Dept. of GoI	₹5,00,000
Administrators	₹2,00,000

🚗 Condemnation of Motor Vehicles and Motorcycles

✅Dept. of GoI: Full powers for mature condemnation — when a vehicle crosses life criteria (km run OR years — whichever is reached LATER):

Vehicle Type	Kilometers	Years
Heavy Commercial Motor Vehicles (HCVs)	4,00,000	10
Light Commercial Motor Vehicles (LCVs)	1,50,000	6½
Motor Cycles	1,20,000	7

📜Certificate of unfitness required from: (i) E&M Workshop of National Airport Authority; (ii) Workshop of a State Road Transport Corporation; (iii) At other locations — Transport Workshop under Central or State Govt. Depts.
🗑️Vehicles 15 years and above: Full power to scrap through a Registered Vehicle Scrapping Facility (RVSF) only — as per MoRTH guidelines. ⭐ 15-year vehicles → RVSF only
⏰Condemned vehicles must be disposed of within 3 months from placing fresh order with manufacturer for replacement.

📎 DoE O.M. No. 01(14)/2016-E.II(A)(Part-III) dated 01.04.2024

📤 Re-delegation of Write-Off Powers

①Dept. of Revenue may re-delegate write-off powers to its officials per its own instructions.
②All other Ministries/Departments may re-delegate write-off powers up to ₹5,000 per case of loss of revenue to HoDs.
③For irrecoverable loss of stores and public money: may delegate to HoD by a written order — but delegation must not exceed 10% of the Department's own power.
④For deficiencies and depreciation in stores (other than motor vehicles/motorcycles): same — written order to HoD, not exceeding 10% of the Department's power.

📌 Valuation Rules and the Anti-Splitting Rule

💰Valuation of stores: Where priced accounts are maintained → "book value". In other cases → "replacement value".
📊"Each case" means the total at one time: The monetary limit applies to the total value of all stores to be written off on one occasion — not per individual article. Losses from one specific cause (fire, theft, flood etc.) must all be written off at one time — they cannot be split across multiple dates to stay within a lower authority's limit. Losses from different causes may however be written off together. The competence of the authority is determined by the total amount written off each time. ❗ Splitting losses of one cause across different dates to avoid higher authority = prohibited

Rule 14 Insurance of Government Property

🛡️Government property — both movable and immovable — shall NOT be insured. ❗ GoI = self-insurer. This is a fundamental principle.
🚫No Subordinate Authority shall undertake any liability or incur any expenditure in connection with insurance of Government property without previous consent of the Finance Ministry.
✅Only exception: Where the Finance Ministry itself provides a relaxation from time to time. No subordinate authority can self-authorise insurance of Government property.

Rule 15 Waiver of Recovery of Overpayment Made to Government Servants

Who Can Waive — Conditions That Must Be Met

📋
A Dept. of GoI, an Administrator, and any other Subordinate Authority to whom powers are delegated by special order of the President — may waive recovery of overpayment mistakenly made to a Govt. servant, subject to both conditions:
- ①The amount was drawn by the Govt. servant under a reasonable belief that he was entitled to it; AND
- ②In the opinion of the authority — (a) recovery will cause undue hardship, OR (b) recovery is impossible.

Monetary Limit and Role of Financial Adviser

💰A Dept. of GoI may waive recovery up to ₹2,00,000 per individual — with concurrence of Financial Adviser of the Department. Proposals exceeding ₹2,00,000 → referred to Finance Ministry for concurrence. ❗ Dept. limit = ₹2 lakh with FA concurrence | Above ₹2 lakh → Finance Ministry

Fraud/Negligence Examination — Mandatory

⚠️Departments must examine whether overpayment was due to fraud, misrepresentation, collusion, favouritism, negligence or carelessness by those responsible. All waiver proposals must be accompanied by a report approved by the disciplinary authority. ❗ Disciplinary authority's report is mandatory for every waiver proposal

GoI Decision (1) — General Instructions for Waiver (DoE O.M. dated 01.04.2024)

⏰ Recovery Order Must Be Issued Within 1 Month of Detection

📅The date of the recovery order is a critical input for deciding waiver. Recovery order must be issued within one month from the date of detection of overpayment. ❗ 1 month from detection → mandatory deadline for issuing recovery order

📋 7 Guidelines for Processing Waiver Cases (up to ₹2 lakh)

①Examine all proposals under the provisions of Rule 15 of DFPR 2024.
②Verify that no serious negligence on the part of any Govt. servant has taken place which may call for disciplinary action.
③If loss is due to a defect in existing rules/procedures → bring to notice of the Ministry/Dept. empowered to amend such rules.
④DoP&T OM dated 02.03.2016 (Appendix-II) to be strictly followed. Each case to be recommended by Financial Advisor and approved by Administrative Secretary.
⑤Where waiver arises from a Court direction → Ministry must satisfy itself there is appropriate justification for not challenging such direction.
⑥If waiver is due to incorrect interpretation of rules/procedures → review all similarly placed cases; take measures to correct lapses; keep final report and action taken on record.
⑦If incorrect interpretation remained undetected over a long period → keep justification on record explaining why not caught during regular review/internal audit.

📊 13-Point Checklist for Cases > ₹2 Lakh Referred to Finance Ministry

S.No.	Information Required
1	Name of employee
2	Designation
3	Amount proposed for waiver
4	Reason for overpayment
5	Date of detection of overpayment
6	Date of issue of recovery order
7	Date of representation by employee (financial hardship) and date of its disposal
8	Decision taken on the representation
9	Category of exemption as per DoP&T OM dated 02.03.2016
10	Relevant Rules under which pay fixation or allowance resulted in overpayment
11	Whether Ministry satisfied that no defect in rules and no serious negligence calling for DA action
12	Whether Service Book verified periodically; if yes, why wrong fixation not detected
13	Why wrong fixation was not detected during internal audit

📎 DoE O.M. No. 01(14)/2016-E.II(A)(Vol.III) dated 01.04.2024

⚖️ Supreme Court (Rafiq Masih, 2014) — 5 Situations Where Recovery is Impermissible in Law

Per DoP&T OM dated 02.03.2016 (Appendix-II to DFPR 2024):

①Recovery from employees in Class-III and Class-IV (Group 'C' and Group 'D') service.
②Recovery from retired employees or employees due to retire within one year of the recovery order.
③Recovery where excess payment was made for a period exceeding five years before the recovery order was issued.
④Recovery where an employee was wrongfully required to discharge duties of a higher post and paid accordingly, though should have worked in a lower post.
⑤Any other case where the Court concludes that recovery would be iniquitous, harsh or arbitrary to an extent far outweighing the employer's equitable right to recover.

📎 DoP&T OM No. F.No.18/03/2015-Estt.(Pay-I) dated 02.03.2016

Rule 16 Expenditure on Schemes or Projects

Appraisal and Approval Required — Power is NON-DELEGABLE

📋A Dept. of GoI may sanction expenditure on any Scheme or Project as per powers delegated by Finance Ministry — but only after the outlay has been approved by the Competent Authority through the appraisal and approval process prescribed by Finance Ministry.
🚫The power of appraisal and approval under this rule shall NOT be delegated. This is reinforced by Rule 12 also which lists this as one of three non-delegable powers. ❗ Appraisal and approval = NON-DELEGABLE. No Department can pass this down.

Contracts Directly Tied to a Scheme

🔗Where award of contract/purchase/consultancy is directly part of the approved Scheme → processed as per financial limits laid down by the authority competent to approve that Scheme/Project. ⭐ "Directly part of the scheme" contract follows the scheme approval limits — same concept as Rule 11 PIB/EFC override

GoI Decision (1) — Expenditure on Public Funded Schemes and Projects (DoE O.M. dated 01.04.2024)

📜 Current Framework — DoE OM dated 05.08.2016 (Appendix-III)

📋Appraisal and approval of public funded Schemes and Projects is governed by DoE's OM No. 24(35)/PF-II/2012 dated 5th August 2016 — these guidelines continue till further orders.
🚫No new Scheme or Sub-Scheme shall be initiated without prior "in-principle" approval of the Department of Expenditure — except for announcements made in the Budget Speech for that year.
📊Statement of Budget Estimates must be prepared per the approved scheme architecture. Any deviation must be a priori agreed with the concerned division of DoE.
🔄Administrative Ministries/Departments should continuously endeavour to merge, restructure or drop schemes that have become redundant or ineffective.

📎 DoE O.M. No. 01(14)/2016-E.II(A)(Vol.III) dated 01.04.2024 | Appendix-III: DoE OM No. 24(35)/PF-II/2012 dated 05.08.2016

Rule 17 Grant-in-Aid, Loans, etc.

Full Powers — But Two Mandatory Conditions

✅Departments of GoI and Administrators have full powers to sanction grants-in-aid including scholarships and loans.

⚠️ Important condition: Must be in accordance with rules or principles prescribed with previous consent of Finance Ministry. A certificate to that effect must be included in the sanction order itself.

Important condition: Rate of interest on a loan and period of repayment must be fixed with previous consent of the Ministry of Finance — unless already prescribed in a general or special order of any Dept. of GoI. ❗ (a) Finance Ministry consent for GIA rules + certificate in sanction | (b) MoF consent for loan interest rate and repayment period

Rule 18 Trading Operations

Three Categories Requiring Finance Ministry Concurrence BEFORE Approval

📋Even though the earlier provisions of these rules may say otherwise, all proposals in the following categories shall be referred to the Finance Ministry for concurrence before approval:

①Category (a): Proposals for purchase of commodities not intended for Government consumption but for sale or issue to the public, State Governments or any other agency. ⭐ Buying to sell = Finance Ministry concurrence needed (subject to ₹25 crore threshold)
②Category (b): Proposals for fixing of prices in direct trading operations of Government.
③Category (c): Proposals from Government companies and undertakings referred to Govt. for fixation of prices of their products or stocks.

The ₹25 Crore Threshold — Applies Only to Categories (a) and (b)

✅Proposals under categories (a) and (b) do NOT need to be referred to Finance Ministry if the value of the transaction is below ₹25 crore. ⭐ Categories (a) & (b): below ₹25 crore → no Finance Ministry concurrence | Category (c) Government companies → ALWAYS refer regardless of amount

📖 "Government Company" — Definition

💡Same meaning as in the Companies Act, 2013 (18 of 2013).

Rule 19 Dismantlement of Public Buildings

General Power — Full Powers with FA Concurrence

✅Departments of GoI and Administrators have full powers to sanction dismantlement of public buildings (other than purely temporary structures) — provided powers are exercised with concurrence of their Financial Advisers. ⭐ Full powers vest in Departments and Administrators — not just HoDs. FA concurrence is mandatory.

Four Conditions — All Must Be Satisfied

①No building shall be dismantled unless first ascertained that it is not required by any other Department of GoI. ❗ Must check with all other Depts. first
②No building shall be demolished unless it is structurally in a dangerous condition, OR beyond economic repairs — certified by appropriate technical authority, OR necessary to vacate the site for a more important Government building/structure.
③Once dismantlement is sanctioned, the building shall be disposed of by public auction through CPWD — or the local Public Works Department in areas where CPWD does not operate. Exception: specific prior approval of Competent Authority taken for disposal to an identified party. ⭐ Disposal = public auction through CPWD or local PWD
④Departments and Administrators have full powers to sanction dismantlement of purely temporary structures — no conditions required for these.

📖 "Purely Temporary Structure" — Defined in Rule 19

💡A structure whose life is not more than two years.

Rule 20 Communication of Sanctions to Audit

When Finance Ministry Concurrence Has Been Obtained

📬Whenever Finance Ministry concurrence is required under these rules → the Dept. shall communicate the sanction to the audit or Pay and Accounts Officer (PAO) concerned by adding the following standard clause:

📝 Exact Standard Clause — Finance Ministry Concurrence

"This order / memorandum issues with the concurrence of the Ministry of Finance (Department of Expenditure), vide their O.M./ U.O. No……..dated………".

When Internal/Integrated FA Has Been Consulted

📋Whenever a Dept. issues a financial sanction under these rules in consultation with its Internal Financial Adviser or Integrated Financial Adviser and with approval of the competent authority → it shall communicate to audit/PAO by adding the following standard clause:

📝 Exact Standard Clause — IFA/Integrated FA Consulted

"This sanction issues with the approval of competent authority. The advice of Internal Finance / Integrated Finance was conveyed vide Dy. No./ U.O. No………dated………".

Rule 21 Repeal and Savings

Repeal of DFPR 1978

📜The Delegation of Financial Powers Rules, 1978 is hereby repealed with effect from 1 April 2024. ❗ DFPR 1978 stands repealed. DFPR 2024 applies from 01.04.2024.

Savings — What Continues to Remain Valid

✅Important Condition: The repeal does not affect anything done, any order issued, any action taken, or any powers exercised before commencement of DFPR 2024. All sanctions, orders, declarations, or actions before DFPR 2024 remain operative — unless specifically cancelled or revoked by the authority that accorded them.
✅Important Condition: All delegations made under special orders of Government also continue in force — unless specifically revoked by the President. ⭐ Special delegation orders under old rules continue; only the President can revoke them

Entities Excluded from DFPR 2024

⚠️ DFPR 2024 does NOT apply to the following five categories:

①Ministry of Railways and authorities subordinate to it.
②Ministry of Defence and subordinate authorities — but only for expenditure debitable to Defence Services Estimates. ⭐ Ministry of Defence exclusion is partial — only for Defence Services Estimates expenditure
③Department of Atomic Energy and Department of Space.
④Department of Telecommunications.
⑤Government of India's representatives abroad — their financial powers are governed by separate rules/orders issued in consultation with Finance Ministry.

📌 Note — Alignment of Primary Units Still Required

💡Although excluded from DFPR 2024, the Ministry of Railways, Ministry of Defence, and Departments of Atomic Energy, Space and Telecommunications are required to align their Primary Units of Appropriation as far as possible on the lines of Rule 8 of DFPR 2024.

Annexure I List of Object Heads (Standard Primary Units of Appropriation) ⭐ Linked to Rule 8

📌 Overview

📋Annexure I lists all standard Object Heads that constitute the Primary Units of Appropriation — the lowest level of accounting classification in the Government accounts system. Every expenditure in the budget is ultimately classified under one of these heads.
📌Structured in 8 Object Classes under three broad categories: (A) Revenue Expenditure, (B) Capital Expenditure (Assets), (C) Accounting Adjustments.

Category A — Revenue Expenditure

Object Class I — Compensation to Employees

💼 Key Object Heads — Compensation to Employees

Code	Object Head	What It Includes
01	Salaries	Pay of Govt. employees (as per FR 9(21)), honorarium to Govt. servants, stipend to interns. Also includes emoluments of Heads of States, salaries of canteen staff, and leave encashment on LTC.
02	Wages	Wages of labourers and staff currently paid out of contingencies.
05	Rewards	Rewards under a scheme given to Govt. employees in addition to their pay. Also includes payment of bonus and cash awards for Hindi Pratiyogita etc.
06	Medical Treatment	Medical reimbursements/treatment of Govt. employees/pensioners.
07	Allowances	DA, HRA, Transport Allowance, Foreign Allowance, Deputation Allowance, Personal Pay, Children Education Allowance, Uniform Allowance, Risk Allowance, Night Duty Allowance, Cash Handling Allowance and all other allowances payable to Govt. employees in addition to pay.
08	Leave Travel Concession	Air/rail/bus fare or fare of any other entitled mode of transport under LTC Rules.
09	Training Expenses	Fees, contingencies, materials etc. for training, workshops — but excludes domestic or foreign travel expenses.

Object Class II — Social Security of Employees

🏦 Key Object Head

Code	Object Head	What It Includes
04	Pensionary Charges	All pensionary benefits including pensions and gratuity, contributions to service funds and CPF, leave encashment at retirement/death/termination, Government's contribution under NPS. Does NOT include social security expenditure like old age pension.

Object Class III — Goods and Services

🛒 Key Object Heads — Goods and Services

Code	Object Head	What It Includes / Key Points
11	Domestic Travel Expenses	TA/DA for official tours and transfers within India. Also includes TA/DA to non-official members travelling in India. Includes transfer TA payable to pensioners at time of retirement.
12	Foreign Travel Expenses	TA/DA for official tours and transfers outside India. Also TA/DA to non-official members going on official tour abroad.
13	Office Expenses	All recurring and non-recurring contingent expenses for maintaining office — stationery, postage, telephone, internet, electricity, security, outsourced attendants, DEOs, hospitality for foreign delegates, conferences/seminars/workshops including study material, study tours etc. Also includes purchase of office equipment/furniture not exceeding threshold limit of ₹1 lakh or 3 years of useful life (whichever of the two). Above this threshold → classified as capital. Vehicles (irrespective of usage) always classified as capital under Motor Vehicles.
14	Rent, Rates and Taxes for Land and Buildings	Rent for non-residential or residential buildings/structures, municipal rates and taxes, lease charges for rented land/buildings whose ownership is NOT transferable to Government. If ownership is transferable → classified as capital under 'Land' or 'Buildings and Structures'.
15	Royalty	Expenses on royalties on patents, designs, trademarks, print, publishing, music etc.
16	Printing and Publication	Printing of valuables, audit/accounts reports, forms, stationery, codes/manuals, e-books, pen drives, CDs etc. Excludes publicity material (goes under Advertising and Publicity).
18	Rent for Others	Rent for equipment and other items (office equipment, transport, computers, air-conditioning, medical equipment, furniture etc.) whose ownership is NOT transferable to Government. If ownership is transferable → classified as capital.
19	Digital Equipment	Revenue expenditure on hardware and software where cost of individual item does NOT exceed ₹1 lakh or 3 years of useful life. Consumables like toner/cartridge → always revenue (threshold limit does not apply to consumables).
21	Materials and Supplies	Medical supplies, educational supplies, agricultural supplies, cleaning materials, hospital drugs/medicines, chemicals, lab supplies, spare parts, clothing and tentage etc.
22	Arms and Ammunition	Revenue expenditure on arms and ammunition for police and other para-establishments.
23	Cost of Ration	Expenditure on procurement of ration provided to police and central armed police forces.
24	Fuels and Lubricants	Petrol, oil, lubricants, CNG, diesel and other fuels.
26	Advertising and Publicity	Commission to agents, printing of publicity material, advertising through print media, TV, outdoor, internet, mobile network, fairs and exhibitions.
27	Minor Civil and Electric Works	Repairs and maintenance of minor civil and electrical works of office/residential buildings. Running operation and maintenance of diesel gensets maintained by CPWD.
28	Professional Services	Engagement of professionals, consultants, banks — legal services, consultancy fees, audit fees, teaching/training fees, remunerations to question setters/invigilators/guest speakers, payments to other Depts. for services, agencies for departmental examinations.
29	Repair and Maintenance	Repair and maintenance (including maintenance contracts) of machinery, office equipment, digital equipment, furniture, vehicles (including motor and non-motor vehicles), infrastructural assets (preventive/operating maintenance of roads, bridges, rolling stock, ships, aircraft etc.), tools & plants, arms & ammunition. Excludes upgradation, mid-life rehabilitation, retrofitting and reconditioning.
39	Bank and Agency Charges	Bank service charges, agency charges, MDR charges, DBT charges to banks, convenience fees for monetary transactions.
40	Awards and Prizes	Awards and prizes given by Government to eminent persons and organisations.

Object Class IV — Aid and Assistance

🤝 Grants and Transfers

Code	Object Head	What It Includes
31	Grants-in-Aid — General	GIA for payments other than salaries and creation of capital assets. Includes welfare activities.
32	Contribution	Contributions to international or national organisations related to membership. Does NOT include transfers to autonomous bodies or PSUs/PSBs for corpus funds.
33	Subsidies	Subsidies released under various Government schemes.
34	Scholarships	Scholarship amounts released to institutions/organisations/beneficiaries/individuals.
35	Grants for Creation of Capital Assets	GIA released for creation of capital assets. Includes Viability Gap Funding.
36	Grants-in-Aid — Salaries	GIA released for payment of salaries.
37	Aid Material and Equipment	Value of aid material and equipment transferred to Ministries/Depts./other Govts./organisations. Includes grants given in kind.

Object Class V — Miscellaneous Revenue Expenditure

📋 Miscellaneous Heads

Code	Object Head	What It Includes
41	Secret Service Expenditure	Expenses on secret services. ❗ No re-appropriation from/to this head without Finance Ministry approval. 25%+ augmentation needs C&AG approval too.
44	Loss in Exchange	Loss due to difference in rate of exchange of foreign currency. Also includes exchange loss on repayment of foreign loans.
45	Interest Payments	Payment of interest on capital and discount on loans. Charged Expenditure — exempt from NS/NIS limits.
49	Other Revenue Expenditure	Discretionary grants, other discounts, fees and fines, custom duty compensation, reimbursement of newspapers, purchase/reimbursement of briefcase or ladies purse to Govt. servants. Any other revenue expenditure not classifiable elsewhere.

Category B — Capital Expenditure (Assets)

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

🏗️ Capital Asset Object Heads

Code	Object Head	Key Points
51	Motor Vehicles	Procurement of motor vehicles on road — buses, cars, trucks, motorcycles. Irrespective of usage (office or otherwise) — always classified as capital.
52	Machinery and Equipment	Machinery and equipment (other than motor vehicles and ICT equipment), electrical/electronic equipment, medical appliances, precision instruments, watches, musical instruments. Cost must exceed ₹1 lakh or 3 years of useful life (whichever of the two).
71	Information, Computer, Telecommunications (ICT) Equipment	Computer hardware/software, telecommunications devices, projectors, electromagnetic spectrum — exceeding threshold of ₹1 lakh or 3 years of useful life.
72	Buildings and Structures	Office buildings, residential buildings, hospitals, laboratories, auditorium, lighthouses, shelters, public monuments, land improvement. ❗ No re-appropriation FROM this head without Finance Ministry approval.
73	Infrastructural Assets	Roads, bridges, tunnels, irrigation projects, power projects, sports infrastructure, water/sewage projects, railway assets, ships, ports, satellites, satellite launch vehicles, airports, aircraft, motor boats, railway locomotives and rolling stock, cable lines, solar systems, telecom towers, transmission lines etc.
74	Furniture and Fixtures	Purchase of furniture and fixtures exceeding threshold of ₹1 lakh or 3 years of useful life for office or functional use.
75	Arms and Ammunitions (Capital)	Procurement of arms and ammunition of capital nature.
76	Upgradation, Procurement of Heritage Assets and n.e.c.	Rehabilitation, overhaul, retrofitting of heritage assets recognised in asset register at nominal value of ₹1/-. Also procurement of fine art, cultural and archaeological items.
77	Other Fixed Assets	Library books and publications, trees/crops/plants under institutional management, non-motor vehicles (bicycle, rickshaw, cart, trolleys, boat etc.).
78	Land	Land including soil covering and associated surface waters (reservoirs, lakes, rivers and inland waters over which ownership rights can be exercised).
79	Non-produced Assets Other than Land	Mineral and energy reserves (oil, natural gas, coal, metallic ores, stone quarries, salt, gem stones, asphalt, peat etc.), water resources, virgin forests, commercially exploitable fisheries etc. — over which ownership rights are enforced but natural growth is not under direct institutional control.
80	Intangible Assets	Copyright, patents, goodwill, intellectual property etc.

Object Class VII — Financial Assets

💰 Financial Asset Object Heads

Code	Object Head	What It Includes
54	Investment	Investments — purchase of shares and equity, investment in securities, fixed and term deposits, other investments.
55	Loans and Advances	Loans and advances given by the Government.
56	Repayment of Borrowings	Repayment of borrowings by the Government. Charged Expenditure — exempt from NS/NIS limits.
57	Subscription	Subscriptions made by the Government of capital nature.
60	Other Capital Expenditure	All other capital expenditure not classifiable under any other capital object head.

Category C — Accounting Adjustments

Object Class VIII — Accounting Adjustments

📊 Accounting Adjustment Heads

Code	Object Head	What It Includes
43	Suspense	Amount kept under suspense heads pending adjustment under final head of account. Not applicable for NS/NIS purposes.
61	Depreciation	Depreciation charged on assets by commercial departments.
62	Reserves	Provisions for reserves.
63	Inter Account Transfers	Transfer of amount from one head to another.
64	Writes Off of Losses	Write off of irrecoverable loans, trading losses.
69	Deduct Receipts	Amounts paid from receipt heads by adjusting as reduction in receipts.
70	Deduct Recoveries	Used to adjust overpayments in reduction of expenditure.

📌 Important Note on Capital Classification

💡Expenditure on improvement/upgradation of assets — rehabilitation, overhaul, retrofitting — and lease charges for land/buildings/equipment whose ownership is transferable to Government → shall be classified as capital expenditure under the relevant asset Object Head.

Annexure II General Conditions for Incurring Expenditure ⭐ Linked to Rule 12

📌 These 11 conditions apply to ALL authorities exercising financial powers under DFPR 2024

①Formal Sanction in Name of President — Article 77: All powers delegated to Departments of GoI must be exercised by issue of formal sanctions in the name of the President, authenticated by officers authorised to do so under Article 77 of the Constitution. ⭐ All financial sanctions = in the name of the President, authenticated under Art. 77
②Compliance with GFR, FR/SR, Economy Instructions, Fiscal Codes and Budget: Powers exercised subject to rules/orders from Finance Ministry and nodal Ministries; provisions of GFR, Fundamental Rules & Supplementary Rules; economy instructions of Finance Ministry; Fiscal Codes and procedures; and limits being within the budgetary allocation for the year.
③Irregular Expenditure in Emergencies — Ex-Post Facto Sanction: Expenditure incurred in excess of powers under an emergent situation = irregular expenditure. Must be regularised by an ex-post facto sanction with the concurrence of FA and approval of Administrative Secretary. These powers shall NOT be used for areas where powers vest with the Cabinet. ❗ Emergency excess = irregular. FA concurrence + Admin Secretary approval needed for regularisation. Cabinet powers excluded.
④Capital = Revenue in Terms of Financial Powers: Subordinate authorities can exercise the same financial powers for capital expenditure as they can for revenue expenditure — except where the Department specifically restricts powers to revenue expenditure only for certain items. ⭐ Capital powers = Revenue powers unless specifically restricted by the Department
⑤Current Duties Officer Can Exercise Full Powers of Regular Incumbent: An officer appointed to perform the current duties of a post in addition to his own can exercise all financial powers vested in the full-fledged incumbent of that post. ⭐ Officer on current duty = full powers of the post
⑥Unusual Expenditure — Due Care Required: When sanctioning unusual expenditure, Departments must exercise due care and restrict growth of expenditure on new lines or new types of items.
⑦Legal Charges — Ministry of Law & Justice Consent: Expenditure on legal charges shall ordinarily be incurred only with the previous consent of Ministry of Law and Justice — except for charges whose rates are notified by MoL&J from time to time. ❗ Legal charges → MoL&J consent required (except notified rates)
⑧Conveyance Hire: Financial limits and guidelines for expenditure on conveyance hire shall be as per extant instructions issued by Finance Ministry.
⑨Renting of Buildings — CPWD/DoE/MoHUA Consultation: Departments are normally required to take accommodation on rent in consultation with CPWD / Directorate of Estates / Ministry of Housing and Urban Affairs. Where general pool accommodation is provided by MoHUA → renting shall not be resorted to. Reasonableness of rent, area and period of hire as per CPWD/DoE/MoHUA guidelines. For accommodation abroad → ceilings decided by Ministry of External Affairs in consultation with its FA. ⭐ Renting: CPWD/DoE/MoHUA for India | MEA + FA for abroad
⑩Land Acquisition: Land must be acquired per GFR and relevant rules/Acts. Departments may acquire land if a separate budget is approved. Must obtain certificate from CPWD/DoE/MoHUA that no Central Government land is available for this purpose. All purchases from private parties → must be in consultation with MoHUA/CPWD or competent authorities of concerned State Governments to determine the reasonableness of the price. ❗ Private land purchase: (a) separate budget needed, (b) certificate of no Govt. land available, (c) consultation with MoHUA/CPWD or State authorities
⑪Full Use of Delegations and Re-delegation: To optimally derive benefit from delegations, Departments should not only make full use of delegated powers but also further re-delegate to subordinate organisations to match their requirements. A complete review of re-delegations may be undertaken at least once in three years. ⭐ Review re-delegations: at least once in every 3 years

Appendix I Revised Guidelines on Financial Limits for 'New Service' / 'New Instrument of Service' ⭐ Linked to Rule 10

📋 Context

📢Issued in pursuance to approval by the Public Accounts Committee (PAC) vide its 103rd Report (17th Lok Sabha, 2023-24). Supersedes earlier O.M. No. F.1(23)-B(AC)/2005 dated 25.05.2006.
🎯Purpose: To revise norms for re-appropriation of funds and bring systemic uniformity, consistency, administrative efficiency and financial discipline.

1. Definitions — NS and NIS

①New Service (NS): As per Article 115(1)(a) of the Constitution — expenditure arising out of a new policy decision not brought to the notice of Parliament earlier, including a new activity or a new form of investment.
②New Instrument of Service (NIS): Relatively large expenditure arising out of important expansion of an existing activity. ⭐ NS = entirely new; NIS = significant expansion of existing

2. Applicability

✅Limits apply to all Ministries including Railways, Defence and Department of Posts.
📌Limits aligned strictly with the object head of account — treated as Primary Unit of Appropriation. For civil Ministries — corresponds to 15-digit numeric code. For non-civil Ministries — final unit of appropriation in DDG.
🚫No expenditure can be incurred from CFI on NS/NIS without prior approval of Parliament through Supplementary Demands for Grants.

3. Financial Limits — New Service (NS)

📌All new services — except new 'Works' under Capital section — need prior approval of Parliament in every case.
📌For new works under Capital Section (Machinery & Equipment, ICT Equipment, Buildings & Structures, Infrastructural Assets, Arms & Ammunition, Land):

Object Heads (Capital Works)	Reporting Limit	Prior Parliament Approval
Machinery & Equipment; ICT Equipment; Building & Structure; Infrastructural Assets; Arms & Ammunitions; Land	Above ₹50 crore but not exceeding ₹100 crore (within same section savings)	Above ₹100 crore (within same section savings)

4. Financial Limits — New Instrument of Service (NIS)

📌For specified object heads (Investment; Loans & Advances; Subsidies; Machinery & Equipment; ICT Equipment; Buildings & Structures; Infrastructure Assets; Arms & Ammunition; Land; GIA Capex; GIA General; GIA Salary):

Object Heads	Reporting Limit (re-appropriation allowed)	Prior Parliament Approval
Investment; Loans & Advances; Subsidies; Machinery & Equipment; ICT; Buildings; Infrastructure; Arms; Land; GIA Capex/General/Salary	Upto 20% of original appropriation (15-digit line) OR upto ₹100 crore — whichever is HIGHER (within same section savings)	Above 20% of original appropriation OR above ₹100 crore — whichever is HIGHER
All other Object Heads	Each case to be decided on merits per definitions of NS/NIS

5. Object Head — NS/NIS Status (Summary)

✅ Exempted (Normal Establishment Expenditure — both NS & NIS)

Salaries · Wages · Rewards · Medical Treatment · Allowances · LTC · Training · Pensionary Charges · Domestic Travel · Foreign Travel · Office Expenses · Rent/Rates/Taxes · Materials & Supplies · Cost of Ration · Fuels & Lubricants · Minor Civil & Electric Works · Repair & Maintenance · Bank/Agency Charges · Loss in Exchange · Other Revenue Expenditure

Also Exempted: Contribution (existing exemption) · Interest Payments (Charged Expenditure) · Repayment of borrowings (Charged)

❌ All Cases — Decided on Merits (NS angle)

Royalty · Printing & Publication · Rent for others · Digital Equipment · Arms & Ammunition (Rev.) · Advertising & Publicity · Professional Services · Awards & Prizes · GIA General · Subsidies · Scholarships · GIA Capital Assets · GIA Salaries · Aid Material & Equipment · Secret Service · Motor Vehicles · Furniture & Fixtures · Upgradation/Heritage Assets · Other Fixed Assets · Non-produced Assets · Intangible Assets · Other Capital Expenditure · Depreciation · Reserves · Inter Account Transfers · Writes Off of Losses · Subscription

⚠️ Capital Works — NS Limits (Reporting: ₹50–100 Cr / Prior Approval: >₹100 Cr)

Machinery & Equipment · ICT Equipment · Buildings & Structures · Infrastructural Assets · Arms & Ammunitions (Capital) · Land

🔵 Not Applicable

Suspense · Deduct Receipts · Deduct Recoveries (all accounting adjustment heads)

6. Emergency NS/NIS — Contingency Fund Route

⚠️Where in an emergent NS/NIS case it is not possible to wait for Parliament's prior approval → the Contingency Fund of India can be drawn upon pending authorisation by Parliament. This should normally be done only when Parliament is not in session. The advance must be recouped by obtaining a Supplementary Grant.
📢When Parliament IS in session, a Supplementary Grant should preferably be obtained before incurring any NS/NIS expenditure. Recourse to Contingency Fund should be only in cases of extreme urgency.
📋The concerned Minister should, as far as possible, make a statement on the floor of Lok Sabha before such withdrawal. In emergent cases where this is not possible, a statement may be laid on the Table of the Lok Sabha after the withdrawal. Same procedure for Rajya Sabha. ❗ Vote on Account provisions are NOT for NS/NIS expenditure

7. Reporting and Supplementary Grants

①If sufficient savings are available within the same section → re-appropriation can be made, subject to report to Parliament through the ensuing batch of Supplementary Demands. If that is not possible → through an Annex in the Detailed Demands of the Ministry for the ensuing year.
②Mere depiction of augmented provisions in Revised Estimates is NOT adequate to meet the requirement to incur NS/NIS expenditure.
③During Vote on Account period: NS expenditure can only be incurred through a Contingency Fund advance — such advances resumed to Contingency Fund on enactment of Appropriation Act.

8. Checks to Be Observed

①By IFD/Budget Unit: A specific certificate to be recorded in each case involving augmentation — to the effect that the proposed augmentation attracts/does not attract NS/NIS limits.
②By PAOs: Each expenditure sanction to be examined by PAOs from the NS/NIS angle, keeping in view the financial limits.
③In case of doubt between IFD and PAO → Ministry/Dept. sends a self-contained communication to Budget Division, Ministry of Finance with FA's views. Budget Division's decision is final. ⭐ Budget Division = final arbiter on doubtful NS/NIS cases

9. Exceptions — What Does NOT Attract NS/NIS Limits

✅Normal administrative expenditure including that resulting from re-organisation of Ministries/Departments, holding of conferences, seminars, exhibitions, surveys, feasibility studies.
✅Assistance to foreign Governments, contributions to international bodies, fulfilment of Government guarantee on its invocation.
✅Transfers to State and UT Governments — provided the scheme is not new.
✅Limits applicable only to expenditure subject to Vote of Parliament. Charged expenditure is exempt. ❗ NS/NIS limits apply to VOTED expenditure only — not Charged

10. PAC Conclusion

📢PAC in its 103rd Report stated: "Financial Advisors of all the Ministries/Departments should ensure that no violation occurs in implementation of the revised limits for NS/NIS. Any slackness in complying with the same may be strictly dealt with."

Appendix II Recovery of Wrongful/Excess Payments Made to Government Servants — SC Judgment (Rafiq Masih) ⭐ Linked to Rule 15

📋 Reference Case

⚖️Based on Supreme Court judgment in State of Punjab & Ors vs Rafiq Masih (White Washer) — CA No. 11527 of 2014 — decided 18.12.2014.

1. Background — Why This OM Was Issued

📋The SC dealt with a batch of cases where monetary benefits were given to employees in excess of their entitlement due to unintentional mistakes by competent authorities in determining emoluments. The employees were not guilty of any misrepresentation or fraud — they were as innocent as their employers in the wrongful determination.
⚖️The SC held that orders seeking recovery of monetary benefits wrongly extended can only be interfered with in cases where such recovery would result in a hardship of a nature that would far outweigh the equitable balance of the employer's right to recover — i.e., where it would be iniquitous to recover.

2. Five Situations Where Recovery is Impermissible in Law

①Recovery from employees belonging to Class-III and Class-IV (Group 'C' and Group 'D') service.
②Recovery from retired employees, or employees who are due to retire within one year of the order of recovery.
③Recovery when the excess payment has been made for a period of more than five years before the order of recovery is issued.
④Recovery in cases where an employee was wrongfully required to discharge duties of a higher post and has been paid accordingly, even though he should have rightfully been working in an inferior post.
⑤Any other case where the Court concludes that recovery would be iniquitous or harsh or arbitrary to such an extent as would far outweigh the equitable balance of the employer's right to recover.

⚠️ These five situations do not create an absolute bar. Wherever waiver of recovery in any of the above situations is considered, the same should be allowed only with the express approval of Department of Expenditure.

3. Applicability to Indian Audit and Accounts Department

📌These orders are issued with the concurrence of the Comptroller and Auditor General of India in so far as persons serving in the Indian Audit and Accounts Department are concerned.

Appendix III Appraisal and Approval of Public Funded Schemes and Projects ⭐ Linked to Rule 16

📋 Reference OM

📌Applies to all public funded Schemes and Projects — except matters required to be placed before the Cabinet Committee on Security.

1. Types of Schemes and Projects

Central Sector Schemes

Implemented by Central Ministries/Departments through designated implementation agencies. Funds routed through functional heads relevant to the sector. Fully funded by Central Government.

Centrally Sponsored Schemes

Implemented within National Development Agenda identified by Committee of Chief Ministers (NITI Aayog). Can have both Central and State Components. State Component routed through intergovernmental transfer heads 3601/3602. Expenditure shared between Centre and State.

Projects

One-time expenditure resulting in creation of capital assets, yielding financial or economic returns. May be stand-alone or within an approved scheme envelope. May be executed through budgetary, extra-budgetary, or a combination of resources.

2. Rationalization of Schemes

🚫No new Scheme or Sub-Scheme shall be initiated without the prior "in-principle" approval of the Department of Expenditure. Exception: announcements made in the Budget Speech for any given year. ❗ No new scheme without DoE in-principle approval
📊Statement of Budget Estimates must be prepared per the approved scheme architecture. Any deviation → a priori agreed with the concerned division of DoE.
🔄Ministries/Departments should continuously endeavour to merge, restructure or drop schemes that have become redundant or ineffective. Restriction of in-principle approval does not apply to merging/dropping existing schemes.
📋DoE reserves the right to merge, restructure or drop any existing scheme or sub-scheme, in consultation with the Administrative Department, to enhance efficiency.

3. Original Cost Estimates (OCE) — Appraisal and Approval Delegation

Cost (₹ Crore)	Appraised by	Approved by
Up to ₹100 Cr	Financial Adviser	Secretary of the Administrative Department
>₹100 Cr & up to ₹500 Cr	SFC / DIB — Chaired by Secretary of Admin. Dept.	Minister-in-charge of the Administrative Department
>₹500 Cr	EFC / PIB — Chaired by Expenditure Secretary	>₹500 Cr to ₹1000 Cr: Minister-in-charge + Finance Minister >₹1000 Cr: Cabinet / Committee of Cabinet

📌Financial limits above = total size of Scheme/Project including budgetary support, extra-budgetary resources, external aid, debt/equity/loans, state share etc.
📌FA may refer any financial matter and seek DoE participation in SFC/DIB meetings. For proposals above ₹300 crore, DoE participation in SFC/DIB is mandatory. ❗ Above ₹300 crore → DoE participation in SFC/DIB is mandatory
📌Delegated powers should be exercised only when budgetary allocation or medium-term scheme outlay as approved by DoE is available.
🆕No new Company, Autonomous Body, Institution/University or other SPV should be set up without approval of the Cabinet/Committee of Cabinet, irrespective of outlay. Such cases appraised by the Committee of Establishment Expenditure (CEE) chaired by the Expenditure Secretary.

4. Four Appraisal Bodies — Composition

EFC — Expenditure Finance Committee (Schemes >₹500 Cr)

Chairperson: Expenditure Secretary
Members: Secretary (Admin. Ministry), FA (Admin. Ministry), Adviser PAMD (NITI Aayog), Repr. Budget Division, Repr. concerned Ministries/Agencies
Member-Secretary: Jt. Secretary, Dept. of Expenditure
Scientific Adviser invited for scientific schemes.

SFC — Standing Finance Committee (Schemes ₹100–500 Cr)

Chairperson: Secretary of Administrative Ministry/Dept.
Members: JS in charge of Subject Division, Repr. NITI Aayog
Member-Secretary: FA of Administrative Ministry/Dept.
DoE repr. and others may be invited as per need.

PIB — Public Investment Board (Projects >₹500 Cr)

Chairperson: Expenditure Secretary
Members: Secretary (Admin. Ministry), FA (Admin. Ministry), Adviser PAMD (NITI Aayog), Repr. Budget Division, Repr. concerned Ministries
Member-Secretary: Jt. Secretary, Dept. of Expenditure

DIB — Delegated Investment Board (Projects ₹100–500 Cr)

5. Revised Cost Estimates — When and How

✅Increases due to statutory levies, exchange rate variation, price escalation within approved time cycle, and/or increase up to 20% due to any other reason — are covered by the original cost approval. Such increases approved by the Secretary of Admin. Dept. with FA concurrence.
⚠️Increases beyond 20% due to time overrun, change in scope, under-estimation etc. (excluding statutory levies, exchange rate, price escalation within approved time) → must first be placed before a Revised Cost Committee chaired by the FA (with JS in charge and representative of Chief Adviser Cost as members) to identify reasons, lapses, and suggest remedies. Then placed for fresh appraisal and approval before the competent authority. ❗ Beyond 20% increase → Revised Cost Committee (chaired by FA) → fresh appraisal

6. Pre-Investment Activities

📋Include: preparation of Feasibility Reports, DPRs, Pilot Studies for Schemes, Survey/Investigation for large projects, payment for land acquisition under competent authority's order, boundary walls, access roads, minor bridges/culverts, site offices, environmental clearances, compensatory afforestation, etc.
✅Pre-investment activities up to ₹100 crore → approved by Secretary of Admin. Dept. with FA concurrence, provided financial resources are available and in-principle approval has been obtained. ⭐ Pre-investment up to ₹100 Cr → Secretary + FA concurrence
⚠️Pre-investment activities above ₹100 crore → follow prescribed appraisal and approval procedure. When firmed-up cost estimates are submitted for approval, pre-investment expenditure must be included in the final cost estimates.

7. Medium Term Outlay — Sunset Dates

📅Every scheme should have a sunset date and an outcome review. Medium-term framework for schemes and their sunset dates are coterminous with the Finance Commission Cycles. Extension from one Finance Commission Cycle to another is contingent on a third-party evaluation.

8. Formulation — Concept Paper and DPR

📋For all new Schemes → a Concept Paper should be prepared while seeking in-principle approval, including stakeholder consultations and pilot studies. A detailed paper for EFC appraisal to follow.
📋For Projects → formulation should begin with a Feasibility Report to establish techno-economic soundness and resource availability. In-principle approval for initiating a project granted by the FA after examining feasibility. Then a Detailed Project Report (DPR) for full appraisal.

9. Generic Structure of Detailed Paper / DPR (Annexure-I to Appendix-III)

①Context/Background — sector description, national strategy and policy framework, general description of the scheme/project.
②Problems to be addressed — nature and magnitude of problems at local/regional/national level, baseline data/surveys.
③Aims and Objectives — development objectives, ranked in order of importance; outputs/deliverables for each objective.
④Strategy — analysis of alternative strategies, reasons for selection, prioritisation of locations, PPP opportunities, synergy with ongoing initiatives.
⑤Target Beneficiaries — clear identification, stakeholder analysis, cost sharing options, impact on weaker sections.
⑥Legal Framework — relevant legal framework, strengths and weaknesses.
⑦Environmental Impact — EIA, land acquisition issues, forest/wildlife clearances, R&R issues.
⑧Technology — technology choices, evaluation of options, basis for selection.
⑨Management — responsibilities of agencies, organisation structure, HR requirements, monitoring arrangements.
⑩Finance — cost estimates, budget, means of financing, phasing of expenditure, cost sharing/recovery options, sustainability issues.
⑪Time Frame — proposed zero date, PERT/CPM chart where relevant.
⑫Cost Benefit Analysis — financial and economic CBA wherever returns are quantifiable.
⑬Risk Analysis — legal/contractual, environmental, revenue, project management, regulatory risks and mitigation.
⑭Outcomes — success criteria in measurable terms, baseline data for impact assessment.
⑮Evaluation — concurrent, mid-term or post-project evaluation arrangements. Continuation from one period to another is not permissible without third-party evaluation. ❗ Scheme continuation requires third-party evaluation

Order 1 Committee on Establishment Expenditure (CEE) DoE OM dated 15.09.2016

Why CEE Was Constituted

📜As per Transaction of Business Rules 1961, creation of a new company, autonomous body, institution/university or SPV — along with posts at Joint Secretary and above — needs Cabinet approval. To prevent proliferation of parastatal bodies and growth of establishment liabilities, a Committee on Establishment Expenditure (CEE) was constituted.

Composition of CEE

Role	Designation
Chairperson	Expenditure Secretary
Member	Secretary of the Administrative Ministry/Department
Member	Joint Secretary, Dept. of Expenditure
Member	Adviser, PAMD, NITI Aayog
Member	Representative of Budget Division
Member-Secretary	Financial Advisor of the Administrative Ministry/Department
Invitees	Representatives of other concerned Ministries/Departments/Agencies as required

🗂️Integrated Finance of the Administrative Ministry/Department functions as the Secretariat for the CEE.

4 Questions CEE Examines for Any New Body

❓Is there a genuine need for the new body — or can objectives be achieved by restructuring an existing body or expanding a subordinate/attached office?
❓How many posts need to be created in the new body and at what levels?
❓What will the recurring expenditure be for ten years, including establishment, running and O&M costs?
❓To what extent can the recurring expenditure be borne from internal resources, minimising budgetary burden?

CEE Appraisal Flow

🏢 Proposal for New Body

Ministry/Dept. prepares proposal. IFD acts as CEE Secretariat.

📊 CEE Appraisal

Examines 4 questions — need, posts, 10-year costs, internal resources.

🏛️ Cabinet Approval

Creation of new body — always placed before Cabinet regardless of outlay.

🔗 If New Body + Project/Scheme

Combined EFC/CEE or PIB/CEE may be held. After appraisal — New Body → Cabinet; Project/Scheme → per DoE OM 05.08.2016.

🚫 What Goes Directly on File (NOT to CEE)

Creation of posts in existing Ministries/Departments, Attached/Subordinate offices, and within existing bodies — processed on file, not CEE.

Key Rules

🚫No pre-investment activity for a New Body or Institution shall be approved without in-principle approval of DoE — unless there is a specific Budget announcement.
🔒All matters required to be placed before the Cabinet Committee on Security → forwarded to Pers. Division, Dept. of Expenditure.

Order 2 Posts in Autonomous Bodies under Central Government — Compendium of Instructions DoE OM dated 04.01.2024

Scope & General Principles

✅Applies to all posts in Autonomous Bodies under Central Government. All earlier exemptions and specific delegations stand withdrawn.
🚫Not applicable to CPSEs (follow DPE instructions) and Statutory posts (specifically mentioned in Act of Parliament).
💰Financially self-sustained ABs seeking exemption must submit proposal to DoE bringing out quantum of GoI grant. They must still abide by Pay Level in Pay Matrix applicable to equivalent Central Government posts.
📌All proposals (except where delegated) routed through IFD with approval of Secretary of Administrative Ministry.
⚠️Power to create posts resides only with Cabinet and DoE. No delegation of creation power shall be included in any CEE/EFC appraisal notes, DCN or Bill.

Creation of Posts

Level of Post	Approving Authority
SAG and above [Pay Level-14+] and all Chief Executive Posts (irrespective of Pay Level)	Cabinet
Below SAG level [Below Pay Level-14]	Department of Expenditure

Supernumerary Posts

👤Personal to the officer — for a limited period specified in the order. Stands abolished as soon as the officer vacates it (retirement/promotion/accommodation against regular post). Admin Ministry to maintain a record and progressively abolish.

The 5-Year Vacancy Rule — Abolition and Revival

⏰ Post Vacant > 5 Years

Deemed abolished — whether or not an abolition order is issued.

✅ Revival Possible — 5 Exceptions

(i) Recruitment initiated within 4 yrs but not completed; (ii) Court directions to fill; (iii) Court orders delayed seniority finalisation; (iv) Promotion posts — no eligible candidates in feeder grade; (v) Essential posts with matching savings available.

📋 Revival Process

Submit to DoE through IFD with detailed chronology, functional justification, and Secretary's approval as per Checklist (Annexure-II). Annual list of abolished posts to be sent to DoE through FA.

Authority Table — Continuation, Transfer, Conversion, Up-gradation & Down-gradation

Action	Level	Approving Authority
Continuation of Temporary Posts	Up to Selection Grade [Pay Level-12]	Secretary of Admin. Ministry in consultation with FA
	Above Selection Grade below Apex [L-12 to L-17]	Department of Expenditure
	Apex Level [Pay Level-17]	Committee of Secretaries [Secretary (DoE) + Secretary (DoP&T) + Cabinet Secretary]
Transfer of Posts	All posts	Department of Expenditure
Conversion — Temporary to Permanent	Up to Selection Grade [Pay Level-12]	Secretary of Admin. Ministry in consultation with FA
	Above Selection Grade below Apex	Department of Expenditure
	Apex Level [Pay Level-17]	Committee of Secretaries
Permanent Up-gradation	SAG and above [Pay Level-14+]	Cabinet
Permanent Up-gradation	Below SAG [Below Pay Level-14]	Department of Expenditure
Temporary Up-gradation	SAG and above	ACC (as per Transaction of Business Rules 1961)
Temporary Up-gradation	Below SAG	Department of Expenditure
Permanent Down-gradation	SAG and above [Pay Level-14+]	Cabinet
Permanent Down-gradation	Below SAG	Department of Expenditure
Temporary Down-gradation	SAG and above	ACC (as per Transaction of Business Rules 1961)
	Below SAG	Department of Expenditure
	Group B & C cadres (where Ministry is Competent Authority)	Administrative Secretary in consultation with FA

🔓Power to relax any provision of these guidelines lies with the Department of Expenditure.

Order 3 Posts under Central Government — Compendium of Instructions DoE OM dated 05.01.2024

Scope

✅Applies to posts in Central Government Ministries/Departments, Attached Offices, Subordinate Offices and Central Government posts in Statutory Bodies. Supersedes all previous instructions. Exemptions of any Ministry/Dept. also withdrawn, except delegations in Appendix-1.
🚫Not applicable to CPSEs (follow DPE). Autonomous Bodies covered under Order 2 (separate OM).
⚠️All proposals routed through IFD with approval of Minister/Secretary as applicable. Power to create posts resides only with Cabinet and DoE — no delegation in any CEE/EFC/DCN/Bill.

Creation of Posts

Level	Approving Authority	Additional Note
SAG and above [Pay Level-14+]	Cabinet (as per Transaction of Business Rules 1961)	DoE views obtained at DCN stage
Below SAG [Below Pay Level-14]	Department of Expenditure	Via IFD, with approval of Minister-in-Charge

5-Year Vacancy Rule, Revival, Continuation, Conversion, Up/Down-gradation

📌Same principles as Order 2 — post vacant more than 5 years = deemed abolished; same 5 exceptions for revival; same authority tables for continuation, transfer, conversion, up-gradation and down-gradation.

Special Delegations to Specific Ministries — Appendix-1 to Order 3

Ministry / Authority	Specific Delegation
C&AG	Full powers to create temporary and permanent HoD posts in Indian Audit and Accounts Dept. (upto ₹2750/- p.m. in old revised scales). Subject to funds by valid appropriation (temporary) or permanent recurring saving (permanent).
Railways	Create non-gazetted revenue posts (crew only) as part of crew rationalisation/review exercise.
Intelligence Bureau (DIB)	Transfer of location of posts and exemption from deemed-abolition clause.
Ministry of Defence	Transfer of posts including redesignation in Army/Navy/Air Force/Coast Guard up to Major General/equivalent — with concurrence of Secretary (Defence Finance)/FA(DS) and approval of Raksha Mantri. Above Major General → approval of Finance Minister.
Ministry of External Affairs	Transfer of posts among Missions/Posts abroad.
Lt. Governor of Delhi	Creation of Group A, B, C & D posts under Govt. of NCT of Delhi — subject to Balance from Current Revenues remaining positive.
Department of Atomic Energy	Creation of scientific and technical posts in R&D Units/aided institutions of D/o Atomic Energy. For JS level and above — Cabinet Committee on Security approval required (PMO).

Order 4 Provision of Telephone Facilities and Reimbursements to Officers of Government of India DoE OM dated 26.03.2018

📞 Official Telephones

📌Deputy Secretary equivalent and above → entitled to office telephone with STD facility.
📌Below Deputy Secretary → Ministry/Dept. decides in consultation with FA based on functional requirement. Should not be given routinely — extreme caution required.
🌐ISD facility on official telephone → Administrative Secretaries only. All cases below Secretary level → decided by Administrative Secretary in consultation with FA.
📊FA shall submit a half-yearly report to DoE on the number of ISD facilities concurred/approved during a financial year.

🏠 Residential Telephones

📌Deputy Secretary equivalent and above → entitled to one official residential landline with STD facility.
📌Below Deputy Secretary → on functional basis, subject to a cap of 25% of sanctioned strength of Group A officers in Ministry/Dept. (same limit applies to Attached/Subordinate offices).
🚫No ISD facility on residential telephones.
📌Personal staff of Ministers (PS, Addl. PS, 1st PA) and Administrative Secretary's personal staff, Section Officer (Parliament) and ASO (Parliament) → one residential landline.

📱 Mobile Handset

📌Secretary and equivalent level → reimbursement for one mobile handset up to ₹25,000/- once during the whole tenure. No global roaming facility on the mobile connection.

💰 Reimbursement of Call Charges — Monthly Ceilings

Level	Monthly Ceiling (+ taxes)
Secretary to GoI and equivalent	₹4,200/-
Additional Secretary to GoI and equivalent	₹3,000/-
Joint Secretary to GoI and equivalent	₹2,700/-
Director / Deputy Secretary to GoI and equivalent	₹2,250/-
Below Deputy Secretary (max 25% of sanctioned Group A strength)	₹1,200/-

📌One ceiling covers all — landline, mobile, broadband, data card. No separate SIM/data-card provided by office.
👫Husband and wife sharing same residential landline and both entitled → only one gets reimbursement for the landline. Mobile claims treated separately for each.
📌Reimbursement restricted to officer in whose name the mobile connection is registered.
➕Excess up to 30% of ceiling → reimbursable to JS equivalent and above and PS/OSD to Ministers on submission of certificate of official necessity + FA concurrence + Administrative Secretary sanction. This power shall not be delegated.
🚫Telephone reimbursement not admissible during leave or training exceeding one calendar month.

✈️ Mobile Facility During Official Visits Abroad

📌SIM card to be provided by Mission/Embassy where possible. Where not provided → ₹2,000/- per day for Additional Secretary and above, ₹1,000/- per day for other officers.
🚫No mobile phone facility during any training period — including training abroad.

Order 5 Ceiling on Furnishings for Offices and Residences of Ministers DoE OM dated 03.08.2017

Location	Furniture & Furnishings	Electrical Appliances	Periodicity
Minister's office in Bungalow	₹3.5 lakh	₹1.75 lakh	Once during tenure
Minister's office in Secretariat	₹11.30 lakh	₹2.60 lakh	Once during tenure

⚠️These financial ceilings are to be strictly adhered to by all Ministries/Departments. Issued with approval of Finance Minister.

Order 6 Guidelines for Holding Conferences / Workshops / Seminars (Domestic & International) DoE OM dated 30.05.2018

The Key Threshold — ₹40 Lakh

📌Proposals involving expenditure above ₹40 lakh for both international and domestic events need to be referred to Department of Expenditure. ❗ ₹40 lakh = the trigger for DoE referral

Approval Flow — International Conferences

✅ ₹40 lakh or less

Ministry/Dept. + FA concurrence

Also needed: Minister-in-Charge approval + MEA political clearance + MHA security clearance (if required)

⚠️ Above ₹40 lakh

Refer to DoE → Cabinet Secretary approval (through Secretary, Expenditure)

Also needed: Minister-in-Charge approval + MEA clearance + MHA clearance

Approval Flow — Domestic Conferences

✅ ₹40 lakh or less

Ministry/Dept. + FA concurrence

⚠️ Above ₹40 lakh

Refer to DoE → Secretary (Expenditure) approval

Approval of Secretary of Ministry/Dept. to be obtained before referring to DoE.

Autonomous Bodies

💰 No Govt. Funds Required

Administrative Ministry competent to approve — both domestic and international.

⚠️ Govt. Funds Required > ₹40 lakh

Refer to DoE (domestic or international).

General Instructions

🌍Events abroad should be discouraged except for promotion of trade/business and Brand India. Identify a Nodal Ministry when multiple Ministries are involved.
📅Proposals to DoE must reach at least one month before the event and only through the FA. Proposals without necessary clearances (MEA, MHA) will be returned without processing.
💵Sufficient budget provision must be ensured and clearly indicated in the proposal before referring to DoE.
⏰Delayed proposals will not be processed unless accompanied by a Delay Report stating reasons, duly approved by the Administrative Secretary.
🏨Holding conferences/workshops at Five Star Hotels is banned — except for bilateral/multilateral official engagements at the level of Minister-in-Charge or Administrative Secretary with foreign Governments or international bodies of which India is a Member. Any deviation → refer to DoE with justification.
🚫Ministries shall not seek ex-post facto approval — such proposals are liable to be rejected. ❗ No ex-post facto for conferences
📌In-principle approval of the Minister-in-Charge should be taken sufficiently in advance before the event. Priority given to conferences arising from international agreements/obligations.

Order 7 Instructions for Processing Foreign Visits of Officers — Screening Committee of Secretaries (SCoS) DoE OM dated 05.01.2016

FVMS and Quarterly Rolling Plan

💻All foreign visit data to be uploaded on the online Foreign Visit Management System (FVMS).
📅Each Ministry/Dept. to prepare a Quarterly Rolling Plan (QRP) of proposed visits for the next 3 months — uploaded on FVMS, reviewed monthly with one month added.

Core Restrictions

✂️Delegation size to be bare minimum. If objectives can be achieved through exchange of letters/tele-conferencing/video-conferencing or by Mission abroad → no foreign visit.
⏰Duration to be absolute minimum. Officers of appropriate functional level to be deputed — not those at higher levels.
5️⃣Foreign visits not to exceed 5 working days. Any delegation exceeding 5 working days or 5 members → placed before SCoS for approval.
4️⃣No officer to undertake more than 4 official visits abroad in a year. Secretary exceeding 4 → PM's approval through SCoS. Officers below Secretary exceeding 4 → SCoS approval.
🚫Secretaries not to undertake foreign visits during Parliament Session unless absolutely unavoidable.
🚫Minister and Secretary shall not normally be abroad simultaneously. If both required → necessity to be brought out clearly for PM's consideration through SCoS.
🚫No MEA official from India in an outgoing delegation — use Indian Mission in destination country. Mobilisation from other Missions not to be resorted to. Any exception → prior Cabinet Secretary approval.

Approval Flow — Who Approves What

🏢 Director level and below

Administrative Secretary in consultation with FA.

🧑‍💼 Above Director up to JS level

Ministry/Dept. in consultation with FA + approval of Minister-in-Charge.

🔴 Secretary / Additional Secretary

SCoS approval (except visits to SAARC countries including Myanmar — decided by Ministry with FA).

⚠️ Special Cases → SCoS

• Delegation > 5 working days or > 5 members
• Secretary accompanying Minister to SAARC countries
• Secretary exceeding 4 visits/year → PM through SCoS

📋 SCoS Submission Requirements

Submit to DoE 15 days prior to departure. Proposal complete with political clearance (MEA), FCRA clearance (MHA if required), FA concurrence, Minister-in-Charge approval. Must not be split.

Other Key Points

🏭PSU/AB officers exempt from SCoS procedure — unless forming part of a composite delegation from the administrative Ministry.
💼Expenditure on visits by Ministry officers borne by Government even if visit is in capacity as ex-officio member of PSU/AB. Any relaxation → Secretary (Expenditure) approval.
🌐No objection in accepting travel/hospitality from international bodies of which India is a member, or under bilateral/multilateral agreements. Terms offered by foreign Government/sponsors apply — not supplemented by GoI terms.
📝Leader of delegation to upload tour report on FVMS and submit to Minister with major achievements and post-visit outcomes. Copy to DoE and MEA.

Order 8 Reimbursement for Newspapers to Officers at Residence DoE OM dated 03.04.2016

Level	Monthly Reimbursement
Secretary / Secretary equivalent	As per actuals
Additional Secretary / Additional Secretary equivalent	₹1,100/-
Joint Secretary / Joint Secretary equivalent	₹850/-
Director / Deputy Secretary / Under Secretary / Section Officer or equivalent	₹500/-

📰Reimbursement on basis of a half-yearly certificate by the entitled officer — monthly submission of newspaper bills no longer required.

Order 9 Economy in Expenditure — Hospitality at Five Star Hotels (Banquet Rates) DoE OM dated 06.05.2015

🏨Meetings/conferences at Five Star Hotels are banned — except bilateral/multilateral official engagements at level of Minister-in-Charge or Administrative Secretary with foreign Governments or international bodies of which India is a Member.
🍽️For such permitted engagements, hospitality at Five Star Hotels → MEA-fixed banquet rates apply:

Function	Rate per Head
Buffet Lunch	₹950/-
Buffet Dinner	₹950/-
Sit-down Lunch	₹950/-
Sit-down Dinner	₹1,050/-
Cocktail	₹575/-

⚠️Administrative Secretary in consultation with FA to exercise utmost discretion and ensure these ceilings are strictly adhered to.

Order 10 Economy in Expenditure — Refreshments During Meetings, Seminars, Conferences DoE OM dated 06.05.2015

☕Revised ceilings per head (superseding earlier limit of ₹150/- per head):

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

⚠️Administrative Secretary in consultation with FA to exercise utmost discretion keeping in mind economy and financial propriety.

Order 11 Process for Scrapping of Government Vehicles Older than 15 Years MoRTH OM dated 08.07.2024

E-Auction Platforms

🖥️Condemned vehicles to be scrapped through e-auction using two approved platforms: (i) MSTC (Metal Scrap Trade Corporation Ltd — a Mini Ratna Company-I under Ministry of Steel), or (ii) GeM Forward Auction Portal (under Ministry of Commerce and Industries).
⚠️Only Registered Vehicle Scrapping Facilities (RVSFs) commissioned as per MoRTH notification GSR 653(E) dated 23.09.2021 and its amendments shall participate in the auction. ❗ RVSF only — no other scrapping agencies

E-Auction Process — Step by Step

🚗 Step 1 — Register Vehicle Details

Ministry/Dept. shares condemned vehicle details (type, model, vintage, image) with the auction agency (MSTC or GeM).

💰 Step 2 — Valuation & Reserve Price

Conduct valuation through appointed or empanelled valuers. Finalise reserve price and tolerance %.

📂 Step 3 — Portal Entry

Enter reserve price and tolerance % into portal before auction launch. Auction agency forms lots and sends auction notification to RVSFs.

🔍 Step 4 — Inspection

e-Auction launched. Prospective bidders permitted on-site inspection. High-quality images in catalog to reduce need for physical inspection.

💳 Step 5 — EMD & Bidding

Bidders deposit pre-bid Earnest Money Deposit (EMD) or Standing Security Deposit to become eligible. Bid submitted on portal.

🏆 Step 6 — Auction Result

Auction closed at pre-determined time. Successful if highest bid ≥ reserve price within tolerance. Cancelled if below tolerance → re-auction after re-fixing reserve price.

📄 Step 7 — Sale Order

Auto-notification to highest bidder and seller. RVSF transfers bid amount → auction agency issues digitally signed Delivery/Sale Order upon confirmation of payment.

🏭 Step 8 — Scrapping & Certificate

RVSF picks up vehicles for scrapping. Hands over Certificate of Deposit to seller through Vahan RVSF module. RVSF carries out de-registration per prescribed rules.

💵 Step 9 — Payment to Seller

Auction agency transfers bid amount to Union/State Govt. along with Certificate of Deposit.