DFPR 2024 \u2014 Complete Study Notes | CSS ADDA<\/title>\n<style>\n*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\nbody { font-family: 'Bookman Old Style', 'Book Antiqua', Georgia, serif; background: #ececea; color: #1a1a1a; font-size: 15px; line-height: 1.9; }\na { text-decoration: none; color: inherit; }\n\n.top-alert { background: #f5c518; color: #1a3a6b; font-size: 12px; font-weight: 700; padding: 8px 20px; text-align: center; letter-spacing: 0.03em; }\n.top-alert em { font-weight: 400; font-style: italic; }\n\n.breadcrumb-bar { background: #fff; border-bottom: 1px solid #ddd; padding: 9px 28px; font-size: 13px; color: #999; display: flex; align-items: center; gap: 6px; flex-wrap: wrap; }\n.breadcrumb-bar a { color: #2a6496; }\n.breadcrumb-bar a:hover { text-decoration: underline; }\n.breadcrumb-bar span { color: #ccc; }\n.breadcrumb-bar strong { color: #333; }\n\n.wrapper { display: flex; min-height: 100vh; align-items: flex-start; }\n\n\/* SIDEBAR *\/\n.sidebar { width: 296px; 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margin-bottom: 7px; }\n.fb-grn .flow-box-hd { color: #186040; }\n.fb-red .flow-box-hd { color: #a01020; }\n.fb-amb .flow-box-hd { color: #7a5500; }\n.fb-blu .flow-box-hd { color: #1a3a6b; }\n\n\/* LIMIT GRID *\/\n.limit-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; margin: 14px 0; }\n.limit-card { border-radius: 8px; padding: 13px 15px; font-size: 13.5px; line-height: 1.65; }\n.limit-card.lc-grn { background: #f0faf5; border: 1.5px solid #aaddbf; }\n.limit-card.lc-red { background: #fff4f4; border: 1.5px solid #f5b3bc; }\n.limit-card.lc-amb { background: #fffbe6; border: 1.5px solid #e6c840; }\n.limit-card.lc-blu { background: #eef2ff; border: 1.5px solid #b0c4f0; }\n.limit-card-hd { font-size: 10px; font-weight: 700; letter-spacing: 0.1em; text-transform: uppercase; margin-bottom: 7px; }\n.lc-grn .limit-card-hd { color: #186040; }\n.lc-red .limit-card-hd { color: #a01020; }\n.lc-amb .limit-card-hd { color: #7a5500; }\n.lc-blu .limit-card-hd { color: #1a3a6b; }\n\n@media(max-width:860px){\n .wrapper { flex-direction: column; }\n .sidebar { width: 100%; min-width: 100%; position: static; max-height: none; }\n .content-area { padding: 20px 18px 48px; }\n .pg-head { padding: 16px 18px 12px; }\n .flow-row { flex-direction: column; }\n .limit-grid { grid-template-columns: 1fr; }\n}\n<\/style>\n<\/head>\n<body>\n\n<div class=\"top-alert\">\n \ud83d\udd14 Delegation of Financial Powers Rules, 2024 | <strong>w.e.f. 1 April 2024<\/strong> | <em>Issued by Ministry of Finance, Department of Expenditure | Replaced DFPR 1978<\/em>\n<\/div>\n\n<div class=\"breadcrumb-bar\">\n <a href=\"#\">Home<\/a><span>\/<\/span>\n <a href=\"#\">Notes<\/a><span>\/<\/span>\n <a href=\"#\">DFPR 2024<\/a><span>\/<\/span>\n <strong>Complete Study Notes \u2014 Rules 1\u201321 + Annexures<\/strong>\n<\/div>\n\n<div class=\"wrapper\">\n\n \n <aside class=\"sidebar\">\n <div class=\"sb-brand\">\n <div class=\"ico\">\ud83d\udcbc<\/div>\n <div class=\"name\">CSS ADDA<\/div>\n <div class=\"sub\">Promotion Exams Portal<\/div>\n <div class=\"pill\">DFPR 2024<\/div>\n <\/div>\n\n <div class=\"toc-hd\">\ud83d\udccb Table of Contents<\/div>\n <div class=\"toc-sub\">Delegation of Financial Powers Rules, 2024<\/div>\n\n <ul class=\"toc-list\">\n <li><a href=\"#rule1\"><span class=\"toc-ic\">\ud83d\udccc<\/span><span class=\"toc-tx\">Rule 1 \u2014 Short Title & Commencement<\/span><span class=\"toc-n\">01<\/span><\/a><\/li>\n <li><a href=\"#rule2\"><span class=\"toc-ic\">\ud83d\udd13<\/span><span class=\"toc-tx\">Rule 2 \u2014 Power to Relax<\/span><span class=\"toc-n\">02<\/span><\/a><\/li>\n <li><a href=\"#rule3\"><span class=\"toc-ic\">\ud83d\udcd6<\/span><span class=\"toc-tx\">Rule 3 \u2014 Definitions<\/span><span class=\"toc-n\">03<\/span><\/a><\/li>\n <li><a href=\"#rule4\"><span class=\"toc-ic\">\ud83c\udfdb\ufe0f<\/span><span class=\"toc-tx\">Rule 4 \u2014 Provision of Funds by Parliament<\/span><span class=\"toc-n\">04<\/span><\/a><\/li>\n <li><a href=\"#rule5\"><span class=\"toc-ic\">\u2696\ufe0f<\/span><span class=\"toc-tx\">Rule 5 \u2014 General Conditions on Sanction<\/span><span class=\"toc-n\">05<\/span><\/a><\/li>\n <li><a href=\"#rule6\"><span class=\"toc-ic\">\ud83d\udd11<\/span><span class=\"toc-tx\">Rule 6 \u2014 Residuary Financial Powers<\/span><span class=\"toc-n\">06<\/span><\/a><\/li>\n <li><a href=\"#rule7\"><span class=\"toc-ic\">\u2705<\/span><span class=\"toc-tx\">Rule 7 \u2014 Sanction of Expenditure<\/span><span class=\"toc-n\">07<\/span><\/a><\/li>\n <li><a href=\"#rule8\"><span class=\"toc-ic\">\ud83d\uddc2\ufe0f<\/span><span class=\"toc-tx\">Rule 8 \u2014 Primary Unit of Appropriation<\/span><span class=\"toc-n\">08<\/span><\/a><\/li>\n <li><a href=\"#rule9\"><span class=\"toc-ic\">\ud83d\udce4<\/span><span class=\"toc-tx\">Rule 9 \u2014 Allotment of Funds<\/span><span class=\"toc-n\">09<\/span><\/a><\/li>\n <li><a href=\"#rule10\"><span class=\"toc-ic\">\ud83d\udd04<\/span><span class=\"toc-tx\">Rule 10 \u2014 Appropriation & Re-Appropriation<\/span><span class=\"toc-n\">10<\/span><\/a><\/li>\n <li><a href=\"#rule11\"><span class=\"toc-ic\">\ud83d\udce6<\/span><span class=\"toc-tx\">Rule 11 \u2014 Indents, Contracts & Purchases<\/span><span class=\"toc-n\">11<\/span><\/a><\/li>\n <li><a href=\"#rule12\"><span class=\"toc-ic\">\ud83c\udfe2<\/span><span class=\"toc-tx\">Rule 12 \u2014 Powers of Subordinate Authorities<\/span><span class=\"toc-n\">12<\/span><\/a><\/li>\n <li><a href=\"#rule13\"><span class=\"toc-ic\">\ud83d\udcc9<\/span><span class=\"toc-tx\">Rule 13 \u2014 Powers to Write Off Losses<\/span><span class=\"toc-n\">13<\/span><\/a><\/li>\n <li><a href=\"#rule14\"><span class=\"toc-ic\">\ud83d\udee1\ufe0f<\/span><span class=\"toc-tx\">Rule 14 \u2014 Insurance of Govt. Property<\/span><span class=\"toc-n\">14<\/span><\/a><\/li>\n <li><a href=\"#rule15\"><span class=\"toc-ic\">\u21a9\ufe0f<\/span><span class=\"toc-tx\">Rule 15 \u2014 Waiver of Recovery of Overpayment<\/span><span class=\"toc-n\">15<\/span><\/a><\/li>\n <li><a href=\"#rule16\"><span class=\"toc-ic\">\ud83c\udfd7\ufe0f<\/span><span class=\"toc-tx\">Rule 16 \u2014 Expenditure on Schemes\/Projects<\/span><span class=\"toc-n\">16<\/span><\/a><\/li>\n <li><a href=\"#rule17\"><span class=\"toc-ic\">\ud83e\udd1d<\/span><span class=\"toc-tx\">Rule 17 \u2014 Grant-in-Aid, Loans, etc.<\/span><span class=\"toc-n\">17<\/span><\/a><\/li>\n <li><a href=\"#rule18\"><span class=\"toc-ic\">\ud83c\udfea<\/span><span class=\"toc-tx\">Rule 18 \u2014 Trading Operations<\/span><span class=\"toc-n\">18<\/span><\/a><\/li>\n <li><a href=\"#rule19\"><span class=\"toc-ic\">\ud83c\udfda\ufe0f<\/span><span class=\"toc-tx\">Rule 19 \u2014 Dismantlement of Public Buildings<\/span><span class=\"toc-n\">19<\/span><\/a><\/li>\n <li><a href=\"#rule20\"><span class=\"toc-ic\">\ud83d\udcec<\/span><span class=\"toc-tx\">Rule 20 \u2014 Communication of Sanctions to Audit<\/span><span class=\"toc-n\">20<\/span><\/a><\/li>\n <li><a href=\"#rule21\"><span class=\"toc-ic\">\ud83d\udcdc<\/span><span class=\"toc-tx\">Rule 21 \u2014 Repeal and Savings<\/span><span class=\"toc-n\">21<\/span><\/a><\/li>\n <li><a href=\"#annexure1\"><span class=\"toc-ic\">\ud83d\udcce<\/span><span class=\"toc-tx\">Annexure I \u2014 List of Object Heads<\/span><span class=\"toc-n\">Ax1<\/span><\/a><\/li>\n <li><a href=\"#annexure2\"><span class=\"toc-ic\">\ud83d\udcdc<\/span><span class=\"toc-tx\">Annexure II \u2014 General Conditions<\/span><span class=\"toc-n\">Ax2<\/span><\/a><\/li>\n <li><a href=\"#appendix1\"><span class=\"toc-ic\">\ud83d\udccb<\/span><span class=\"toc-tx\">Appendix I \u2014 NS\/NIS Guidelines<\/span><span class=\"toc-n\">Ap1<\/span><\/a><\/li>\n <li><a href=\"#appendix2\"><span class=\"toc-ic\">\u2696\ufe0f<\/span><span class=\"toc-tx\">Appendix II \u2014 Recovery of Overpayment<\/span><span class=\"toc-n\">Ap2<\/span><\/a><\/li>\n <li><a href=\"#appendix3\"><span class=\"toc-ic\">\ud83c\udfd7\ufe0f<\/span><span class=\"toc-tx\">Appendix III \u2014 Appraisal of Schemes & Projects<\/span><span class=\"toc-n\">Ap3<\/span><\/a><\/li>\n <\/ul>\n <div style=\"font-size:10px;font-weight:700;text-transform:uppercase;letter-spacing:1px;color:#a0b4d0;padding:14px 18px 4px;\">Other Related Orders<\/div>\n <ul class=\"toc-list\">\n <li><a href=\"#order1\"><span class=\"toc-ic\">\ud83c\udfdb\ufe0f<\/span><span class=\"toc-tx\">Order 1 \u2014 Committee on Establishment Expenditure (CEE)<\/span><span class=\"toc-n\">O1<\/span><\/a><\/li>\n <li><a href=\"#order2\"><span class=\"toc-ic\">\ud83e\udd1d<\/span><span class=\"toc-tx\">Order 2 \u2014 Posts in Autonomous Bodies<\/span><span class=\"toc-n\">O2<\/span><\/a><\/li>\n <li><a href=\"#order3\"><span class=\"toc-ic\">\ud83d\udccb<\/span><span class=\"toc-tx\">Order 3 \u2014 Posts under Central Government<\/span><span class=\"toc-n\">O3<\/span><\/a><\/li>\n <li><a href=\"#order4\"><span class=\"toc-ic\">\ud83d\udcde<\/span><span class=\"toc-tx\">Order 4 \u2014 Telephone Facilities & Reimbursements<\/span><span class=\"toc-n\">O4<\/span><\/a><\/li>\n <li><a href=\"#order5\"><span class=\"toc-ic\">\ud83e\ude91<\/span><span class=\"toc-tx\">Order 5 \u2014 Furnishings for Ministers' Offices<\/span><span class=\"toc-n\">O5<\/span><\/a><\/li>\n <li><a href=\"#order6\"><span class=\"toc-ic\">\ud83c\udfa4<\/span><span class=\"toc-tx\">Order 6 \u2014 Conferences \/ Workshops \/ Seminars<\/span><span class=\"toc-n\">O6<\/span><\/a><\/li>\n <li><a href=\"#order7\"><span class=\"toc-ic\">\u2708\ufe0f<\/span><span class=\"toc-tx\">Order 7 \u2014 Foreign Visits of Officers (SCoS)<\/span><span class=\"toc-n\">O7<\/span><\/a><\/li>\n <li><a href=\"#order8\"><span class=\"toc-ic\">\ud83d\udcf0<\/span><span class=\"toc-tx\">Order 8 \u2014 Newspaper Reimbursement<\/span><span class=\"toc-n\">O8<\/span><\/a><\/li>\n <li><a href=\"#order9\"><span class=\"toc-ic\">\ud83c\udf7d\ufe0f<\/span><span class=\"toc-tx\">Order 9 \u2014 Hospitality at 5-Star Hotels<\/span><span class=\"toc-n\">O9<\/span><\/a><\/li>\n <li><a href=\"#order10\"><span class=\"toc-ic\">\u2615<\/span><span class=\"toc-tx\">Order 10 \u2014 Refreshments During Meetings<\/span><span class=\"toc-n\">O10<\/span><\/a><\/li>\n <li><a href=\"#order11\"><span class=\"toc-ic\">\ud83d\ude97<\/span><span class=\"toc-tx\">Order 11 \u2014 Scrapping of Govt. Vehicles (15+ Yrs)<\/span><span class=\"toc-n\">O11<\/span><\/a><\/li>\n \n <\/ul>\n <\/aside>\n\n \n <main class=\"main\">\n <div class=\"pg-head\">\n <h1>Delegation of Financial Powers Rules, 2024 \u2014 Study Notes<\/h1>\n <div class=\"pg-sub\">DFPR 2024 \u00b7 Ministry of Finance, Department of Expenditure \u00b7 w.e.f. 1 April 2024 \u00b7 Replaces DFPR 1978 \u00b7 CSS ADDA Promotion Exams Portal<\/div>\n <\/div>\n\n <div class=\"content-area\">\n\n\n<div id=\"rule1\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 1<\/span>\n <span class=\"rule-title\">Short Title and Commencement<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>These rules are called the <strong>Delegation of Financial Powers Rules, 2024<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>They came into force with effect from <strong>1st April, 2024<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udfdb\ufe0f<\/span><span>Issued by the <strong>Ministry of Finance, Department of Expenditure<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span>Replaces the earlier <strong>Delegation of Financial Powers Rules, 1978<\/strong> \u2014 which stands repealed from 1 April 2024 (see Rule 21).<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule2\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 2<\/span>\n <span class=\"rule-title\">Power to Relax<\/span>\n <\/div>\n\n <div class=\"sec-h\">Who Exercises \u2014 The President<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udc51<\/span><span>The <strong>President<\/strong>, being satisfied that it is necessary or appropriate, may by <strong>general or special order<\/strong> exercise the following <strong>5 powers<\/strong>:<\/span><\/li>\n <\/ul>\n\n <div class=\"limit-grid\" style=\"margin-top:14px;\">\n <div class=\"limit-card lc-grn\">\n <div class=\"limit-card-hd\">\u2705 (a) Relax<\/div>\n <p>Relax all or any provisions of these rules for any authority.<\/p>\n <\/div>\n <div class=\"limit-card lc-grn\">\n <div class=\"limit-card-hd\">\u2705 (b) Delegate Additional Powers<\/div>\n <p>Delegate to any authority powers <em>in addition<\/em> to those already delegated under these rules.<\/p>\n <\/div>\n <div class=\"limit-card lc-amb\">\n <div class=\"limit-card-hd\">\u26a0\ufe0f (c) Reduce Powers<\/div>\n <p>Reduce the powers delegated to any authority to such extent as may be specified in the order.<\/p>\n <\/div>\n <div class=\"limit-card lc-amb\">\n <div class=\"limit-card-hd\">\u26a0\ufe0f (d) Impose Additional Conditions<\/div>\n <p>Impose conditions in addition to those already specified by these rules.<\/p>\n <\/div>\n <\/div>\n <div class=\"limit-card lc-red\" style=\"margin: 0 0 14px;\">\n <div class=\"limit-card-hd\">\u274c (e) Withdraw Powers<\/div>\n <p>Withdraw from any authority all or any of the powers delegated under these rules.<\/p>\n <\/div>\n\n\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule3\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 3<\/span>\n <span class=\"rule-title\">Definitions <\/span>\n <\/div>\n\n <div class=\"sec-h\">13 Defined Terms<\/div>\n <table class=\"def-table\">\n <thead><tr><th style=\"width:200px;\">Term<\/th><th>Definition<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"dt-term\">Administrator<\/td><td>Administrator of a Union Territory, by whatever name designated, appointed under <strong>Article 239 of the Constitution<\/strong>.<\/td><\/tr>\n \n <tr><td class=\"dt-term\">Appropriation<\/td><td>The <strong>assignment of funds to defray charges<\/strong> for services indicated in voted or charged section. <\/td><\/tr>\n <tr><td class=\"dt-term\">Competent Authority<\/td><td>The <strong>President or such other authority<\/strong> to which the power is delegated by or under these rules, or any other general or special rules or orders of GoI.<\/td><\/tr>\n <tr><td class=\"dt-term\">Department of GoI<\/td><td>Any of the Ministries, Departments, Secretariats and Offices notified from time to time in the <strong>First Schedule to the Government of India (Allocation of Business) Rules<\/strong> and the <strong>Vice-President's Secretariat<\/strong>.<\/td><\/tr>\n <tr><td class=\"dt-term\">Finance Ministry<\/td><td>The <strong>Department of Expenditure, Ministry of Finance<\/strong>. <strong>Important condition:<\/strong> Where the Scheme of <strong>Integrated Financial Adviser (IFA)<\/strong> is in force \u2014 the IFA of that Department, subject to supervision by Finance Ministry, exercises all or any of the powers delegated by Finance Ministry. <\/td><\/tr>\n <tr><td class=\"dt-term\">Head of the Department<\/td><td>An authority or person <strong>not below the rank of Deputy Secretary to GoI<\/strong> (and equivalent) \u2014 declared by the Department as a HoD for an identifiable establishment. <span class=\"tag-red\">\u2757 Min. rank = Dy. Secretary<\/span><\/td><\/tr>\n <tr><td class=\"dt-term\">Head of Office<\/td><td>A <strong>Gazetted Officer<\/strong> designated as such, subordinate to Administrators and Heads of Departments.<\/td><\/tr>\n \n <tr><td class=\"dt-term\">Projects<\/td><td><strong>One-time expenditure<\/strong> 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. <span class=\"tag-amber\">\u2b50 Projects = one-time | Schemes = recurring delivery<\/span><\/td><\/tr>\n <tr><td class=\"dt-term\">Re-appropriation<\/td><td>Transfer, by a Competent Authority, of funds from one <strong>primary unit of appropriation to another<\/strong> to meet additional expenditure \u2014 <strong>within the same Section (Revenue or Capital)<\/strong> of the grant. <span class=\"tag-red\">\u2757 Within same section only \u2014 NOT Capital to Revenue or vice versa<\/span><\/td><\/tr>\n <tr><td class=\"dt-term\">Recurring \/ Non-recurring<\/td><td><strong>Recurring:<\/strong> Expenditure incurred at <strong>periodical intervals for the same purpose<\/strong>. <strong>Non-recurring:<\/strong> All other expenditure.<\/td><\/tr>\n <tr><td class=\"dt-term\">Schemes<\/td><td><strong>Programmes<\/strong> through which Departments of GoI <strong>spend resources for delivering goods or services or both<\/strong>.<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">Residual Definitions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcda<\/span><span>Terms used in DFPR 2024 but not defined here \u2192 have meanings assigned to them in the <strong>General Financial Rules (GFR)<\/strong>.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule4\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 4<\/span>\n <span class=\"rule-title\">Provision of Funds by Parliament<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfdb\ufe0f<\/span><span>After the <strong>Appropriation Bill is passed by Parliament<\/strong> AND <strong>assented to by the President<\/strong> \u2192 the amounts authorised become available to the concerned Departments of GoI to <strong>meet sanctioned expenditure<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccb Sequence \u2014 Funds Becoming Available<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Parliament passes <strong>Appropriation Bill<\/strong><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>President gives assent<\/strong> to the Bill<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Funds become <strong>available to Departments<\/strong> for sanctioned expenditure<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n<BR>\n<hr class=\"rule-div\">\n\n\n<div id=\"rule5\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 5<\/span>\n <span class=\"rule-title\">General Conditions on Powers to Sanction Expenditure<\/span>\n <\/div>\n\n <div class=\"sec-h\">New Principle or Practice Requires Finance Ministry Consent<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>No authority<\/strong> shall sanction expenditure or advances <strong>without the previous consent of the Finance Ministry<\/strong> if it involves the introduction of a <strong>new principle or practice likely to lead to increased expenditure in future<\/strong>.<\/span><\/li>\n <\/ul>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span>New principle\/practice \u2192 <strong>Finance Ministry (Dept. of Expenditure) consent MANDATORY before sanction<\/strong>. No exception.<\/span>\n <\/div>\n\n <div class=\"sec-h\">Subordinate Authority Must Follow Directions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>A Subordinate Authority shall exercise the power to sanction expenditure subject to any <strong>general or special order or direction<\/strong> which the authority delegating or re-delegating such power may issue or prescribe from time to time.<\/span><\/li>\n <\/ul>\n<\/div>\n<BR>\n<hr class=\"rule-div\">\n\n\n<div id=\"rule6\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 6<\/span>\n <span class=\"rule-title\">Residuary Financial Powers<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udd11<\/span><span>All financial powers <strong>NOT specifically delegated<\/strong> to any authority by these rules \u2014 including <strong>creation and abolition of posts<\/strong> \u2014 shall <strong>vest in the Finance Ministry<\/strong>.<\/span><\/li>\n <\/ul>\n <BR>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule7\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 7<\/span>\n <span class=\"rule-title\">Sanction of Expenditure<\/span>\n <\/div>\n\n <div class=\"sec-h\">Both Sanction AND Appropriation Required<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>All expenditure shall require <strong>BOTH<\/strong>:<\/span><\/li>\n <\/ul>\n <ul class=\"blist-sub\">\n <li><span class=\"bsi\">\u2460<\/span><span><strong>Sanction<\/strong> \u2014 authority to incur expenditure, AND<\/span><\/li>\n <li><span class=\"bsi\">\u2461<\/span><span><strong>Appropriation<\/strong> \u2014 funds made available by valid appropriation, re-appropriation, or advance from the Contingency Fund.<\/span><\/li>\n <\/ul>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span><strong>Sanction alone is NOT enough<\/strong> \u2014 funds must also be available via valid Appropriation. Expenditure against a sanction can be incurred <em>only when<\/em> funds are made available.<\/span>\n <\/div>\n\n <div class=\"sec-h\">Recurring Expenditure<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udd04<\/span><span>A sanction to <strong>recurring expenditure or liability becomes operative<\/strong> when funds for the <strong>first year<\/strong> are made available by valid Appropriation, Re-appropriation, or advance from the Contingency Fund.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>It <strong>remains effective for each subsequent year<\/strong> subject to appropriation in such years and the terms of the sanction.<\/span><\/li>\n <\/ul>\n <div class=\"box-green\">\n <div class=\"box-green-lbl\">\u2b50 Key Point on Recurring Sanctions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>Recurring sanction = operative on first-year funds; stays effective for subsequent years subject to <em>annual appropriation<\/em>. No separate sanction needed each year.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule8\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 8<\/span>\n <span class=\"rule-title\">Primary Unit of Appropriation <\/span>\n <\/div>\n\n <div class=\"sec-h\">What is the Primary Unit of Appropriation?<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\uddc2\ufe0f<\/span><span>A grant\/Appropriation is distributed by standard <strong>Object Heads<\/strong>. Each Object Head against which expenditure provision appears constitutes a <strong>primary unit of appropriation<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>It is the <strong>lowest unit of accounting classification<\/strong> denoting the objects of expenditure.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Additional Provisions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcca<\/span><span> A primary unit may include provision for both voted and charged expenditure \u2014 the amount of each shown separately.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccb<\/span><span> Standard Object Heads as specified by Finance Ministry from time to time. List at <strong>Annexure-I<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2699\ufe0f<\/span><span> Finance Ministry may <strong>add, delete or amend<\/strong> the primary units or prescribe an entirely different set.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Standard 6-Tier Classification <\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>S.No.<\/th><th>Type of Head<\/th><th>Code<\/th><th>Represents<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>1<\/td><td><strong>Major Head<\/strong><\/td><td>4 digits<\/td><td>Function<\/td><\/tr>\n <tr><td>2<\/td><td><strong>Sub-major Head<\/strong><\/td><td>2 digits<\/td><td>Sub-function<\/td><\/tr>\n <tr><td>3<\/td><td><strong>Minor Head<\/strong><\/td><td>3 digits<\/td><td>Programme<\/td><\/tr>\n <tr><td>4<\/td><td><strong>Sub-head<\/strong><\/td><td>2 digits<\/td><td>Scheme<\/td><\/tr>\n <tr><td>5<\/td><td><strong>Detailed Head<\/strong><\/td><td>2 digits<\/td><td>Sub-scheme<\/td><\/tr>\n <tr><td>6<\/td><td><strong>Object Head<\/strong><\/td><td>2 digits<\/td><td>Primary unit of Appropriation<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Numeric codes assigned by the <strong>Controller General of Accounts (CGA)<\/strong> for Major, Sub-major, Minor Heads, Sub-heads and Detailed Heads shall be followed.<\/span><\/li>\n <li><span class=\"bi\">\u2696\ufe0f<\/span><span>Distinction between Revenue and Capital Expenditure as defined in <strong>Government Accounting Rules<\/strong> and <strong>GFR<\/strong>.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule9\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 9<\/span>\n <span class=\"rule-title\">Allotment of Funds<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udce4<\/span><span>The <strong>Departments of GoI<\/strong> \u2014 or the authority on whose behalf a grant or Appropriation is authorised by Parliament \u2014 shall distribute the sanctioned funds, where necessary, among the <strong>controlling and disbursing officers subordinate to it<\/strong>.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule10\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 10<\/span>\n <span class=\"rule-title\">Appropriation and Re-Appropriation <\/span>\n <\/div>\n\n <div class=\"sec-h\">General Restrictions \u2014 8 Absolute Prohibitions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>New Service \/ New Instrument of Service (NS\/NIS):<\/strong> Without Parliament's prior approval, no funds shall be appropriated or re-appropriated for a <strong>NS or NIS not contemplated in the approved budget<\/strong>. Whether Parliament's prior approval is required or only reporting is needed \u2192 determined by <strong>financial limits prescribed by Budget Division, DEA<\/strong>. <span class=\"tag-red\">\u2757 NS\/NIS \u2192 Parliament approval. Limits fixed by Budget Division, DEA<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Unsanctioned expenditure:<\/strong> No appropriation\/re-appropriation to meet expenditure <strong>not sanctioned by a competent authority<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>No admin\/technical approval:<\/strong> No appropriation\/re-appropriation to any work that has <strong>not received administrative approval and technical sanction<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Charged \u2194 Voted mixing:<\/strong> Funds for <strong>charged expenditure<\/strong> cannot flow to <strong>voted expenditure<\/strong> \u2014 and vice versa. <span class=\"tag-red\">\u2757 Charged and Voted are permanently ring-fenced<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Between Grants:<\/strong> No re-appropriation from one grant to <strong>another grant<\/strong>. Re-appropriation is strictly within the same Grant only. <span class=\"tag-amber\">\u2b50 Same Grant only<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Capital \u2194 Revenue mixing:<\/strong> No re-appropriation from <strong>Capital to Revenue Section<\/strong> of a Grant \u2014 or vice versa. <span class=\"tag-red\">\u2757 Two sections of a Grant are ring-fenced from each other<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Already Parliament-augmented heads:<\/strong> No re-appropriation from an appropriation <strong>already augmented through a Supplementary Demand for Grant passed by Parliament<\/strong> \u2014 or under this rule itself.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Contingency Fund activity:<\/strong> No re-appropriation from savings under an activity for which a <strong>Contingency Fund Advance has already been obtained<\/strong> during the financial year.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Powers of Administrative Ministries\/Departments \u2014 7 Delegated Powers<\/div>\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccc Who: Chief Accounting Authorities of Admin Ministries\/Depts \u2014 Subject to Restrictions Above<\/div>\n <\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>May augment provisions of <strong>Salaries, Allowances, Wages, Pensionary Charges, Medical Expenses, Rent\/Rates\/Taxes for Land & Buildings<\/strong> through re-appropriation.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>May re-appropriate from <strong>Object Head 'Salaries' to 'Salaries' across schemes<\/strong> \u2014 a horizontal shift within the same object head across different schemes.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>May augment provisions <strong>already approved by Parliament through Supplementary Demands for Grants<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>May re-appropriate from the <strong>lump-sum NER provision to concerned NE area schemes<\/strong> only \u2014 strictly for NE area schemes\/programmes. Cannot use NER lump-sum for non-NER purposes. <span class=\"tag-amber\">\u2b50 NER lump-sum \u2192 NER schemes only<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>May appropriate\/re-appropriate to cover <strong>excess over authorised financial limits \u2014 up to 20%<\/strong> \u2014 subject to Competent Authority approval of that excess. <span class=\"tag-red\">\u2757 Beyond 20% excess \u2192 Finance Ministry approval required<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span>May augment any line item at object head level \u2014 <strong>up to limits prescribed by Finance Ministry<\/strong> through its specific or general orders.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span>All re-appropriation powers must be exercised <strong>in consultation with respective Financial Advisors<\/strong>, who shall ensure strict adherence to these rules.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Cases Requiring Prior Finance Ministry Approval \u2014 9 Prohibited Categories<\/div>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span>Except with <strong>previous consent of Budget Division with concurrence of Secretary (Expenditure)<\/strong>, the following 9 re-appropriations are PROHIBITED:<\/span>\n <\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Re-appropriation to meet <strong>Revenue Section expenditure from savings under Grants-in-Aid to States or UTs<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Re-appropriation between <strong>Capital Outlay and Loans<\/strong> \u2014 or vice versa \u2014 within the Capital Section.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Re-appropriation <strong>from 'Salaries' or 'Allowances' to any other primary unit of appropriation<\/strong>. <span class=\"tag-red\">\u2757 Salaries\/Allowances can only flow to Salaries\/Allowances<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>Re-appropriation <strong>from EAP provisions to Non-EAP provisions<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>Re-appropriation <strong>from\/to Secret Service Expenditure<\/strong>. Plus \u2014 augmentation of <strong>25% or more<\/strong> of the original Secret Service provision requires <strong>prior approval of C&AG<\/strong> also. <span class=\"tag-red\">\u2757 Secret Service re-appropriation = prohibited. 25%+ augmentation = C&AG approval too<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span>Re-appropriation <strong>from \"Buildings and Structures \/ Infrastructure Assets \/ Other Fixed Assets\"<\/strong> to any other unit.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span>Any appropriation\/re-appropriation to cover excess over authorised financial limits <strong>beyond 20%<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2467<\/span><span>Re-appropriation augmenting any line item at object head level <strong>beyond Finance Ministry prescribed limits<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2468<\/span><span>Re-appropriation to a head <strong>from which funds were previously redirected or re-appropriated to another head<\/strong> \u2014 no reverse flow allowed.<\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Govt. of India Decisions \u2014 Rule 10<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcdd Decision 1 \u2014 Revised Guidelines on Re-Appropriation (DoE O.M. dated 01.04.2024)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udce2<\/span><span>All previous instructions on re-appropriation stand <strong>null and void<\/strong> from date of this O.M.<\/span><\/li>\n <li><span class=\"bi\">\u2460<\/span><span><strong>Q1 Ban:<\/strong> No re-appropriation during the <strong>first quarter (April\u2013June)<\/strong> of any financial year without <strong>prior approval of Finance Ministry<\/strong>. <span class=\"tag-red\">\u2757 Q1 = always needs Finance Ministry approval first<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Schemes savings \u2192 Establishment:<\/strong> Savings from Central Schemes or CSS <strong>cannot be used to augment Establishment Expenditure<\/strong> without prior Finance Ministry approval.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>NER 10% savings:<\/strong> 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 \u2192 those savings may be used to meet other items to avoid bloating of appropriations.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span><strong>Routing:<\/strong>\n <ul class=\"blist-sub\">\n <li><span class=\"bsi\">\u25b8<\/span><span>Establishment-related proposals \u2192 <strong>Personnel (Pers.) Division, Dept. of Expenditure<\/strong><\/span><\/li>\n <li><span class=\"bsi\">\u25b8<\/span><span>All other proposals \u2192 <strong>Budget Division, DEA<\/strong><\/span><\/li>\n <\/ul>\n <\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span><strong>Monetary Limits for Re-Appropriation:<\/strong><\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\" style=\"margin-top:10px;\">\n <thead><tr><th>Nature<\/th><th>Object Heads Covered<\/th><th>Admin Ministry\/Dept. Limit<\/th><\/tr><\/thead>\n <tbody>\n <tr><td rowspan=\"2\"><strong>Establishment Expenditure *<\/strong><\/td><td>Office Expenses, Other Revenue Expenditure, Domestic Travel Expenses, Foreign Travel Expenses<\/td><td class=\"ai\"><strong>Up to \u20b92 crore<\/strong><\/td><\/tr>\n <tr><td>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<\/td><td class=\"neutral\"><strong>Up to \u20b95 crore<\/strong><\/td><\/tr>\n <tr><td><strong>Non-Establishment Expenditure<\/strong><\/td><td>All other object heads<\/td><td class=\"ht\"><strong>Up to \u20b915 crore<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\" style=\"margin-top:8px;\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span><em>* As per Annexure B to MoF OM No.1(22)-B(AC)\/2022 dated 23.02.2024 (Appendix-I). ** Minor Civil & Electrical Works.<\/em><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udce3<\/span><span><strong>Reporting Limit to Parliament:<\/strong> Any re-appropriation order increasing a line item at object head level by <strong>more than 20% of BE OR \u20b9100 crore (whichever more)<\/strong> \u2192 reported to Parliament with the <strong>last batch of Supplementary Demands<\/strong>. If issued after that \u2192 <strong>prior approval of Department of Expenditure required<\/strong>. <span class=\"tag-red\">\u2757 20% of BE or \u20b9100 Cr (whichever more) \u2192 report to Parliament<\/span><\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce DoE O.M. No. 01(14)\/2016-E.II(A)(Part-III) dated 01.04.2024<\/div>\n <\/div>\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83c\udf3f Decision 2 \u2014 NER Re-Appropriation (DoE O.M. dated 03.06.2024)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span><strong>Background:<\/strong> NER lump-sum funds sit under non-functional Major Heads <strong>2552, 4552 and 6552<\/strong>. These are control heads only \u2014 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.<\/span><\/li>\n <li><span class=\"bi\">\u2460<\/span><span>Re-appropriation from Major Heads 2552\/4552\/6552 to functional heads \u2192 delegated to the <strong>Secretary of the Ministry\/Department<\/strong>, including during <strong>Q1<\/strong>. Secretary may further sub-delegate to any officer <strong>not below the rank of Joint Secretary<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>All other re-appropriations from NER to non-NER purposes \u2192 continue to require <strong>approval of Secretaries or Finance Ministry<\/strong>, as applicable.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>This relaxation does <strong>NOT apply to Ministry of Development of NER (DoNER)<\/strong>. <span class=\"tag-red\">\u2757 DoNER is specifically excluded<\/span><\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce DoE O.M. No. 02(01)\/2024-E.II(A) dated 03.06.2024<\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule11\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 11<\/span>\n <span class=\"rule-title\">Indents, Contracts and Purchases <\/span>\n <\/div>\n\n <div class=\"sec-h\">General Power \u2014 Full Powers for Purchases and Contracts<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Subject to GFR provisions, a <strong>Department of GoI has full powers<\/strong> to sanction expenditure for purchases and execution of contracts.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Secretary's Monetary Limits<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 Open \/ Limited Tender<\/div>\n <p>Secretary of the Department \u2192 up to <strong>\u20b9100 crore<\/strong>.<br>Beyond \u20b9100 crore \u2192 <strong>Minister in charge<\/strong>.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Negotiated \/ Single Tender \/ Proprietary Contracts<\/div>\n <p>Secretary of the Department \u2192 up to <strong>\u20b925 crore<\/strong>.<br>Beyond \u20b925 crore \u2192 <strong>Minister in charge<\/strong>.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Re-delegation by Secretaries<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Secretaries may confer powers (not exceeding those vested in them under this rule and Rule 13) upon an Administrator, HoD, or any subordinate authority \u2014 <strong>in consultation with the Financial Advisor<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">PIB\/EFC\/Cabinet Approved Projects \u2014 Special Override<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfd7\ufe0f<\/span><span>Where a Project\/Scheme has been considered by <strong>PIB, EFC or Cabinet<\/strong> and <strong>financial limits for contracting\/purchase have been specifically prescribed<\/strong> in that approval \u2192 those limits govern. The standard Secretary\/Minister limits do not apply. <span class=\"tag-amber\">\u2b50 PIB\/EFC\/Cabinet project-specific limits override the standard limits<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">GoI Decision (1) \u2014 Clarification on PIB\/EFC\/Cabinet Projects<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccb When PIB\/EFC\/Cabinet Limits Apply<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Where the award of contract\/purchase\/consultancy forms part of a Project\/Scheme appraised by PIB or EFC and <strong>approved by Competent Financial Authority including Cabinet<\/strong>, and where financial limits have been <strong>specifically prescribed in that approval<\/strong> \u2192 those limits shall be followed. Standard limits do not apply.<\/span><\/li>\n <\/ul>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule12\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 12<\/span>\n <span class=\"rule-title\">Powers of Subordinate Authorities <\/span>\n <\/div>\n\n <div class=\"sec-h\">Departments Have Full Powers<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Departments of GoI have <strong>full powers for incurring revenue and capital expenditure<\/strong> in matters of Appropriation and Re-appropriation \u2014 subject to these rules.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Delegation Downwards \u2014 with Important Non-Delegable Exceptions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>A Department may, by general or special order, confer powers not exceeding its own upon an Administrator, HoD, or subordinate authority \u2014 <strong>in consultation with the Internal Financial Adviser<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Three powers that CANNOT be re-delegated by the Department:<\/strong>\n <ul class=\"blist-sub\">\n <li><span class=\"bsi\">\u2460<\/span><span><strong>Re-appropriation of funds<\/strong> (Rule 10)<\/span><\/li>\n <li><span class=\"bsi\">\u2461<\/span><span><strong>Waiver of recovery of overpayment to Government servants<\/strong> (Rule 15)<\/span><\/li>\n <li><span class=\"bsi\">\u2462<\/span><span><strong>Appraisal and Approval of Schemes or Projects<\/strong> (Rule 16)<\/span><\/li>\n <\/ul>\n <span class=\"tag-red\">\u2757 Rules 10, 15, 16 powers are NON-DELEGABLE by the Department<\/span>\n <\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">HoD Can Authorise a Gazetted Officer \u2014 In Writing<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdd<\/span><span>The Administrator or HoD may, by a <strong>written order<\/strong>, authorise a Gazetted Officer serving under him to exercise powers to the extent specified. However, the <strong>Administrator\/HoD continues to be responsible<\/strong> for the correctness, regularity and propriety of all decisions taken by that officer. <span class=\"tag-amber\">\u2b50 Written order only. Responsibility stays with HoD \u2014 it does not transfer.<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Declaration of Head of Office<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfe2<\/span><span>Departments, Administrators, and HoDs may declare any <strong>Gazetted Officer subordinate to them as Head of Office<\/strong> for purposes of these rules.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>HoO shall exercise only such powers as <strong>delegated to him and as provided in the rules<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span><strong>Not more than one Gazetted Officer<\/strong> can be declared as HoO for the same office or establishment \u2014 unless the offices are distinctly separate from each other. <span class=\"tag-red\">\u2757 Only one HoO per office\/establishment<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Subject to GFR and General Conditions (Annexure-II)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span>Any authority exercising powers under these rules must comply with <strong>GFR, Finance Ministry subsidiary instructions and orders, restrictions\/scales issued by the Department, and General Conditions in Annexure-II<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Validation of Past Actions \u2014 Approving Actions Done Earlier<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Powers delegated under these rules can also be used for <strong>validation of an action already taken or expenditure\/liability already incurred<\/strong> \u2014 even if the validating authority had no competence at the time of the original action. <span class=\"tag-amber\">\u2b50 Ex-post facto validation is permissible under this rule<\/span><\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule13\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 13<\/span>\n <span class=\"rule-title\">Powers of Subordinate Authorities to Write Off Loss <\/span>\n <\/div>\n\n <div class=\"sec-h\">Basic Rule<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Power of Subordinate Authorities to write off losses shall be as per <strong>conditions and limits as specified by Finance Ministry from time to time<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">GoI Decision (1) \u2014 Conditions and Monetary Limits for Write-Off (DoE O.M. dated 01.04.2024)<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccb Four Mandatory Conditions Before Any Write-Off Can Be Sanctioned<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>The loss does NOT disclose a defect in rules or procedure requiring amendment by higher authority or Finance Ministry.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>There has NOT been serious negligence by any Government servant which may call for disciplinary action by a higher authority.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Before write-off, the Administrative Ministry\/Department must conduct a <strong>thorough and searching investigation<\/strong>. Lessons learnt must be applied to prevent recurrence in future.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>A <strong>quarterly statement of all write-offs<\/strong> must be submitted to the <strong>Integrated Finance Division<\/strong> \u2014 indicating reasons, nature, and remedial measures. <span class=\"tag-amber\">\u2b50 Quarterly statement to IFD is mandatory for every write-off<\/span><\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcb0 Monetary Limits \u2014 Irrecoverable Losses of Stores or Public Money<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Authority<\/th><th>Type of Loss<\/th><th>Limit per Case<\/th><\/tr><\/thead>\n <tbody>\n <tr><td rowspan=\"2\"><strong>Dept. of GoI<\/strong><\/td><td>Theft, fraud or negligence<\/td><td class=\"warn\"><strong>\u20b95,00,000<\/strong><\/td><\/tr>\n <tr><td>Other cases<\/td><td class=\"ht\"><strong>\u20b950,00,000<\/strong><\/td><\/tr>\n <tr><td rowspan=\"2\"><strong>Administrators (UTs)<\/strong><\/td><td>Theft, fraud or negligence<\/td><td class=\"ai\"><strong>\u20b92,00,000<\/strong><\/td><\/tr>\n <tr><td>Other cases<\/td><td class=\"neutral\"><strong>\u20b95,00,000<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcb0 Monetary Limits \u2014 Loss of Revenue or Irrecoverable Loans and Advances<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Authority<\/th><th>Limit per Case<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>Dept. of Revenue<\/strong><\/td><td class=\"ht\"><strong>Full powers<\/strong> for irrecoverable revenue losses + <strong>\u20b95,00,000<\/strong> for other cases<\/td><\/tr>\n <tr><td><strong>Other Depts. of GoI<\/strong><\/td><td class=\"neutral\"><strong>\u20b95,00,000<\/strong><\/td><\/tr>\n <tr><td><strong>Administrators (UTs)<\/strong><\/td><td class=\"ai\"><strong>\u20b92,00,000<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcb0 Monetary Limits \u2014 Deficiencies and Depreciation in Value of Stores (excluding motor vehicles\/motorcycles)<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Authority<\/th><th>Limit per Case<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>Dept. of GoI<\/strong><\/td><td class=\"neutral\"><strong>\u20b95,00,000<\/strong><\/td><\/tr>\n <tr><td><strong>Administrators<\/strong><\/td><td class=\"ai\"><strong>\u20b92,00,000<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\ude97 Condemnation of Motor Vehicles and Motorcycles<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span><strong>Dept. of GoI: Full powers<\/strong> for mature condemnation \u2014 when a vehicle crosses life criteria (km run OR years \u2014 <strong>whichever is reached LATER<\/strong>):<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\" style=\"margin:8px 0 10px;\">\n <thead><tr><th>Vehicle Type<\/th><th>Kilometers<\/th><th>Years<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>Heavy Commercial Motor Vehicles (HCVs)<\/strong><\/td><td class=\"ai\">4,00,000<\/td><td class=\"ai\">10<\/td><\/tr>\n <tr><td><strong>Light Commercial Motor Vehicles (LCVs)<\/strong><\/td><td class=\"neutral\">1,50,000<\/td><td class=\"neutral\">6\u00bd<\/td><\/tr>\n <tr><td><strong>Motor Cycles<\/strong><\/td><td class=\"ht\">1,20,000<\/td><td class=\"ht\">7<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span><strong>Certificate of unfitness required from:<\/strong> (i) E&M Workshop of National Airport Authority; (ii) Workshop of a State Road Transport Corporation; (iii) At other locations \u2014 Transport Workshop under Central or State Govt. Depts.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\uddd1\ufe0f<\/span><span><strong>Vehicles 15 years and above:<\/strong> Full power to scrap through a <strong>Registered Vehicle Scrapping Facility (RVSF) only<\/strong> \u2014 as per MoRTH guidelines. <span class=\"tag-amber\">\u2b50 15-year vehicles \u2192 RVSF only<\/span><\/span><\/li>\n <li><span class=\"bi\">\u23f0<\/span><span>Condemned vehicles must be <strong>disposed of within 3 months<\/strong> from placing fresh order with manufacturer for replacement.<\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce DoE O.M. No. 01(14)\/2016-E.II(A)(Part-III) dated 01.04.2024<\/div>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udce4 Re-delegation of Write-Off Powers<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Dept. of Revenue<\/strong> may re-delegate write-off powers to its officials per its own instructions.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>All <strong>other Ministries\/Departments<\/strong> may re-delegate write-off powers up to <strong>\u20b95,000 per case<\/strong> of loss of revenue to <strong>HoDs<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>For <strong>irrecoverable loss of stores and public money<\/strong>: may delegate to HoD by a <strong>written order<\/strong> \u2014 but delegation must <strong>not exceed 10% of the Department's own power<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>For <strong>deficiencies and depreciation in stores<\/strong> (other than motor vehicles\/motorcycles): same \u2014 written order to HoD, <strong>not exceeding 10% of the Department's power<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccc Valuation Rules and the Anti-Splitting Rule<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcb0<\/span><span><strong>Valuation of stores:<\/strong> Where priced accounts are maintained \u2192 <strong>\"book value\"<\/strong>. In other cases \u2192 <strong>\"replacement value\"<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcca<\/span><span><strong>\"Each case\" means the total at one time:<\/strong> The monetary limit applies to the <strong>total value of all stores to be written off on one occasion<\/strong> \u2014 not per individual article. Losses from one specific cause (fire, theft, flood etc.) must all be written off at one time \u2014 they <strong>cannot be split across multiple dates<\/strong> 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. <span class=\"tag-red\">\u2757 Splitting losses of one cause across different dates to avoid higher authority = prohibited<\/span><\/span><\/li>\n <\/ul>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule14\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 14<\/span>\n <span class=\"rule-title\">Insurance of Government Property<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udee1\ufe0f<\/span><span>Government property \u2014 <strong>both movable and immovable<\/strong> \u2014 shall <strong>NOT be insured<\/strong>. <span class=\"tag-red\">\u2757 GoI = self-insurer. This is a fundamental principle.<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No Subordinate Authority shall undertake any liability or incur any expenditure in connection with insurance of Government property <strong>without previous consent of the Finance Ministry<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span><strong>Only exception:<\/strong> Where the Finance Ministry itself <strong>provides a relaxation<\/strong> from time to time. No subordinate authority can self-authorise insurance of Government property.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule15\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 15<\/span>\n <span class=\"rule-title\">Waiver of Recovery of Overpayment Made to Government Servants <\/span>\n <\/div>\n\n <div class=\"sec-h\">Who Can Waive \u2014 Conditions That Must Be Met<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>A Dept. of GoI, an Administrator, and any other Subordinate Authority to whom powers are delegated by special order of the President \u2014 may waive recovery of overpayment <strong>mistakenly<\/strong> made to a Govt. servant, subject to <strong>both<\/strong> conditions:\n <ul class=\"blist-sub\">\n <li><span class=\"bsi\">\u2460<\/span><span>The amount was drawn by the Govt. servant under a <strong>reasonable belief that he was entitled to it<\/strong>; AND<\/span><\/li>\n <li><span class=\"bsi\">\u2461<\/span><span>In the opinion of the authority \u2014 <strong>(a) recovery will cause undue hardship<\/strong>, OR <strong>(b) recovery is impossible<\/strong>.<\/span><\/li>\n <\/ul>\n <\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Monetary Limit and Role of Financial Adviser<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcb0<\/span><span>A Dept. of GoI may waive recovery up to <strong>\u20b92,00,000 per individual<\/strong> \u2014 <strong>with concurrence of Financial Adviser<\/strong> of the Department. Proposals exceeding \u20b92,00,000 \u2192 referred to <strong>Finance Ministry for concurrence<\/strong>. <span class=\"tag-red\">\u2757 Dept. limit = \u20b92 lakh with FA concurrence | Above \u20b92 lakh \u2192 Finance Ministry<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Fraud\/Negligence Examination \u2014 Mandatory<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Departments must examine whether overpayment was due to <strong>fraud, misrepresentation, collusion, favouritism, negligence or carelessness<\/strong> by those responsible. All waiver proposals must be accompanied by a <strong>report approved by the disciplinary authority<\/strong>. <span class=\"tag-red\">\u2757 Disciplinary authority's report is mandatory for every waiver proposal<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">GoI Decision (1) \u2014 General Instructions for Waiver (DoE O.M. dated 01.04.2024)<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\u23f0 Recovery Order Must Be Issued Within 1 Month of Detection<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>The date of the recovery order is a <strong>critical input<\/strong> for deciding waiver. Recovery order must be issued within <strong>one month from the date of detection<\/strong> of overpayment. <span class=\"tag-red\">\u2757 1 month from detection \u2192 mandatory deadline for issuing recovery order<\/span><\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccb 7 Guidelines for Processing Waiver Cases (up to \u20b92 lakh)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Examine all proposals under the provisions of Rule 15 of DFPR 2024.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Verify that <strong>no serious negligence<\/strong> on the part of any Govt. servant has taken place which may call for disciplinary action.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>If loss is due to a <strong>defect in existing rules\/procedures<\/strong> \u2192 bring to notice of the Ministry\/Dept. empowered to amend such rules.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>DoP&T OM dated 02.03.2016 (Appendix-II) to be <strong>strictly followed<\/strong>. Each case to be recommended by <strong>Financial Advisor<\/strong> and approved by <strong>Administrative Secretary<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>Where waiver arises from a <strong>Court direction<\/strong> \u2192 Ministry must satisfy itself there is appropriate justification for not challenging such direction.<\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span>If waiver is due to <strong>incorrect interpretation of rules\/procedures<\/strong> \u2192 review all similarly placed cases; take measures to correct lapses; keep final report and action taken on record.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span>If incorrect interpretation remained <strong>undetected over a long period<\/strong> \u2192 keep justification on record explaining why not caught during regular review\/internal audit.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcca 13-Point Checklist for Cases > \u20b92 Lakh Referred to Finance Ministry<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>S.No.<\/th><th>Information Required<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>1<\/td><td>Name of employee<\/td><\/tr>\n <tr><td>2<\/td><td>Designation<\/td><\/tr>\n <tr><td>3<\/td><td>Amount proposed for waiver<\/td><\/tr>\n <tr><td>4<\/td><td>Reason for overpayment<\/td><\/tr>\n <tr><td>5<\/td><td>Date of detection of overpayment<\/td><\/tr>\n <tr><td>6<\/td><td>Date of issue of recovery order<\/td><\/tr>\n <tr><td>7<\/td><td>Date of representation by employee (financial hardship) and date of its disposal<\/td><\/tr>\n <tr><td>8<\/td><td>Decision taken on the representation<\/td><\/tr>\n <tr><td>9<\/td><td>Category of exemption as per DoP&T OM dated 02.03.2016<\/td><\/tr>\n <tr><td>10<\/td><td>Relevant Rules under which pay fixation or allowance resulted in overpayment<\/td><\/tr>\n <tr><td>11<\/td><td>Whether Ministry satisfied that no defect in rules and no serious negligence calling for DA action<\/td><\/tr>\n <tr><td>12<\/td><td>Whether Service Book verified periodically; if yes, why wrong fixation not detected<\/td><\/tr>\n <tr><td>13<\/td><td>Why wrong fixation was not detected during internal audit<\/td><\/tr>\n <\/tbody>\n <\/table>\n <div class=\"goi-ref\">\ud83d\udcce DoE O.M. No. 01(14)\/2016-E.II(A)(Vol.III) dated 01.04.2024<\/div>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\u2696\ufe0f Supreme Court (Rafiq Masih, 2014) \u2014 5 Situations Where Recovery is Impermissible in Law<\/div>\n <p style=\"font-size:14px;color:#5a3d00;margin-bottom:8px;\">Per DoP&T OM dated 02.03.2016 (Appendix-II to DFPR 2024):<\/p>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Recovery from employees in <strong>Class-III and Class-IV (Group 'C' and Group 'D') service<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Recovery from <strong>retired employees<\/strong> or employees <strong>due to retire within one year<\/strong> of the recovery order.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Recovery where excess payment was made for a period <strong>exceeding five years<\/strong> before the recovery order was issued.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>Recovery where an employee was <strong>wrongfully required to discharge duties of a higher post<\/strong> and paid accordingly, though should have worked in a lower post.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>Any other case where the Court concludes that recovery would be <strong>iniquitous, harsh or arbitrary<\/strong> to an extent far outweighing the employer's equitable right to recover.<\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce DoP&T OM No. F.No.18\/03\/2015-Estt.(Pay-I) dated 02.03.2016<\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule16\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 16<\/span>\n <span class=\"rule-title\">Expenditure on Schemes or Projects<\/span>\n <\/div>\n\n <div class=\"sec-h\">Appraisal and Approval Required \u2014 Power is NON-DELEGABLE<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>A Dept. of GoI may sanction expenditure on any Scheme or Project as per powers delegated by Finance Ministry \u2014 but only after the outlay has been <strong>approved by the Competent Authority<\/strong> through the <strong>appraisal and approval process prescribed by Finance Ministry<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>The <strong>power of appraisal and approval under this rule shall NOT be delegated<\/strong>. This is reinforced by Rule 12 also which lists this as one of three non-delegable powers. <span class=\"tag-red\">\u2757 Appraisal and approval = NON-DELEGABLE. No Department can pass this down.<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Contracts Directly Tied to a Scheme<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udd17<\/span><span>Where award of contract\/purchase\/consultancy is <strong>directly part of the approved Scheme<\/strong> \u2192 processed as per <strong>financial limits laid down by the authority competent to approve that Scheme\/Project<\/strong>. <span class=\"tag-amber\">\u2b50 \"Directly part of the scheme\" contract follows the scheme approval limits \u2014 same concept as Rule 11 PIB\/EFC override<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">GoI Decision (1) \u2014 Expenditure on Public Funded Schemes and Projects (DoE O.M. dated 01.04.2024)<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcdc Current Framework \u2014 DoE OM dated 05.08.2016 (Appendix-III)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Appraisal and approval of public funded Schemes and Projects is governed by DoE's <strong>OM No. 24(35)\/PF-II\/2012 dated 5th August 2016<\/strong> \u2014 these guidelines continue till further orders.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>No new Scheme or Sub-Scheme<\/strong> shall be initiated without prior <strong>\"in-principle\" approval of the Department of Expenditure<\/strong> \u2014 except for announcements made in the Budget Speech for that year.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcca<\/span><span>Statement of Budget Estimates must be prepared per the approved scheme architecture. Any deviation must be <strong>a priori agreed with the concerned division of DoE<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udd04<\/span><span>Administrative Ministries\/Departments should continuously endeavour to <strong>merge, restructure or drop schemes<\/strong> that have become redundant or ineffective.<\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce 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<\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule17\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 17<\/span>\n <span class=\"rule-title\">Grant-in-Aid, Loans, etc.<\/span>\n <\/div>\n\n <div class=\"sec-h\">Full Powers \u2014 But Two Mandatory Conditions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Departments of GoI and Administrators have <strong>full powers to sanction grants-in-aid including scholarships and loans<\/strong>.<\/span><\/li>\n <\/ul>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span><strong>Important condition:<\/strong> Must be in accordance with rules or principles prescribed <strong>with previous consent of Finance Ministry<\/strong>. A <strong>certificate to that effect must be included in the sanction order itself<\/strong>.<br><br>\n <strong>Important condition:<\/strong> Rate of interest on a loan and period of repayment must be fixed <strong>with previous consent of the Ministry of Finance<\/strong> \u2014 unless already prescribed in a general or special order of any Dept. of GoI.\n <span class=\"tag-red\">\u2757 (a) Finance Ministry consent for GIA rules + certificate in sanction | (b) MoF consent for loan interest rate and repayment period<\/span><\/span>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule18\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 18<\/span>\n <span class=\"rule-title\">Trading Operations <\/span>\n <\/div>\n\n <div class=\"sec-h\">Three Categories Requiring Finance Ministry Concurrence BEFORE Approval<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Even though the earlier provisions of these rules may say otherwise, <strong>all proposals<\/strong> in the following categories shall be referred to the <strong>Finance Ministry for concurrence before approval<\/strong>:<\/span><\/li>\n <\/ul>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Category (a):<\/strong> Proposals for purchase of commodities <strong>not intended for Government consumption<\/strong> but for <strong>sale or issue to the public, State Governments or any other agency<\/strong>. <span class=\"tag-amber\">\u2b50 Buying to sell = Finance Ministry concurrence needed (subject to \u20b925 crore threshold)<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Category (b):<\/strong> Proposals for <strong>fixing of prices in direct trading operations of Government<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>Category (c):<\/strong> Proposals from <strong>Government companies and undertakings<\/strong> referred to Govt. for <strong>fixation of prices of their products or stocks<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">The \u20b925 Crore Threshold \u2014 Applies Only to Categories (a) and (b)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Proposals under <strong>categories (a) and (b) do NOT need to be referred to Finance Ministry<\/strong> if the <strong>value of the transaction is below \u20b925 crore<\/strong>. <span class=\"tag-amber\">\u2b50 Categories (a) & (b): below \u20b925 crore \u2192 no Finance Ministry concurrence | Category (c) Government companies \u2192 ALWAYS refer regardless of amount<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udcd6 \"Government Company\" \u2014 Definition<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>Same meaning as in the <strong>Companies Act, 2013 (18 of 2013)<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule19\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 19<\/span>\n <span class=\"rule-title\">Dismantlement of Public Buildings<\/span>\n <\/div>\n\n <div class=\"sec-h\">General Power \u2014 Full Powers with FA Concurrence<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span><strong>Departments of GoI and Administrators<\/strong> have full powers to sanction dismantlement of public buildings (other than purely temporary structures) \u2014 provided powers are exercised <strong>with concurrence of their Financial Advisers<\/strong>. <span class=\"tag-amber\">\u2b50 Full powers vest in Departments and Administrators \u2014 not just HoDs. FA concurrence is mandatory.<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Four Conditions \u2014 All Must Be Satisfied<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>No building shall be dismantled unless first ascertained that it is <strong>not required by any other Department of GoI<\/strong>. <span class=\"tag-red\">\u2757 Must check with all other Depts. first<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>No building shall be demolished unless it is <strong>structurally in a dangerous condition<\/strong>, OR <strong>beyond economic repairs \u2014 certified by appropriate technical authority<\/strong>, OR <strong>necessary to vacate the site for a more important Government building\/structure<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Once dismantlement is sanctioned, the building shall be <strong>disposed of by public auction through CPWD<\/strong> \u2014 or the <strong>local Public Works Department<\/strong> in areas where CPWD does not operate. Exception: specific prior approval of Competent Authority taken for disposal to an identified party. <span class=\"tag-amber\">\u2b50 Disposal = public auction through CPWD or local PWD<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>Departments and Administrators have <strong>full powers to sanction dismantlement of purely temporary structures<\/strong> \u2014 no conditions required for these.<\/span><\/li>\n <\/ul>\n\n <div class=\"box-green\">\n <div class=\"box-green-lbl\">\ud83d\udcd6 \"Purely Temporary Structure\" \u2014 Defined in Rule 19<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>A structure <strong>whose life is not more than two years<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule20\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 20<\/span>\n <span class=\"rule-title\">Communication of Sanctions to Audit <\/span>\n <\/div>\n\n <div class=\"sec-h\">When Finance Ministry Concurrence Has Been Obtained<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcec<\/span><span>Whenever Finance Ministry concurrence is required under these rules \u2192 the Dept. shall communicate the sanction to the <strong>audit or Pay and Accounts Officer (PAO) concerned<\/strong> by adding the following standard clause:<\/span><\/li>\n <\/ul>\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udcdd Exact Standard Clause \u2014 Finance Ministry Concurrence<\/div>\n <p style=\"font-style:italic;font-size:14px;line-height:1.9;\">\"This order \/ memorandum issues with the concurrence of the Ministry of Finance (Department of Expenditure), vide their O.M.\/ U.O. No\u2026\u2026..dated\u2026\u2026\u2026\".<\/p>\n <\/div>\n\n <div class=\"sec-h\">When Internal\/Integrated FA Has Been Consulted<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Whenever a Dept. issues a financial sanction under these rules <strong>in consultation with its Internal Financial Adviser or Integrated Financial Adviser and with approval of the competent authority<\/strong> \u2192 it shall communicate to audit\/PAO by adding the following standard clause:<\/span><\/li>\n <\/ul>\n <div class=\"box-green\">\n <div class=\"box-green-lbl\">\ud83d\udcdd Exact Standard Clause \u2014 IFA\/Integrated FA Consulted<\/div>\n <p style=\"font-style:italic;font-size:14px;line-height:1.9;\">\"This sanction issues with the approval of competent authority. The advice of Internal Finance \/ Integrated Finance was conveyed vide Dy. No.\/ U.O. No\u2026\u2026\u2026dated\u2026\u2026\u2026\".<\/p>\n <\/div>\n\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule21\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 21<\/span>\n <span class=\"rule-title\">Repeal and Savings<\/span>\n <\/div>\n\n <div class=\"sec-h\">Repeal of DFPR 1978<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span>The <strong>Delegation of Financial Powers Rules, 1978 is hereby repealed<\/strong> with effect from 1 April 2024. <span class=\"tag-red\">\u2757 DFPR 1978 stands repealed. DFPR 2024 applies from 01.04.2024.<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Savings \u2014 What Continues to Remain Valid<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span><strong>Important Condition:<\/strong> The repeal does not affect anything done, any order issued, any action taken, or any powers exercised before commencement of DFPR 2024. All <strong>sanctions, orders, declarations, or actions before DFPR 2024 remain operative<\/strong> \u2014 unless specifically cancelled or revoked by the authority that accorded them.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span><strong>Important Condition:<\/strong> All delegations made under <strong>special orders of Government<\/strong> also continue in force \u2014 unless <strong>specifically revoked by the President<\/strong>. <span class=\"tag-amber\">\u2b50 Special delegation orders under old rules continue; only the President can revoke them<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Entities Excluded from DFPR 2024 <\/div>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span>DFPR 2024 does NOT apply to the following five categories:<\/span>\n <\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Ministry of Railways<\/strong> and authorities subordinate to it.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Ministry of Defence<\/strong> and subordinate authorities \u2014 but <strong>only for expenditure debitable to Defence Services Estimates<\/strong>. <span class=\"tag-amber\">\u2b50 Ministry of Defence exclusion is partial \u2014 only for Defence Services Estimates expenditure<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>Department of Atomic Energy<\/strong> and <strong>Department of Space<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span><strong>Department of Telecommunications<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span><strong>Government of India's representatives abroad<\/strong> \u2014 their financial powers are governed by separate rules\/orders issued in consultation with Finance Ministry.<\/span><\/li>\n <\/ul>\n\n <div class=\"box-amber\">\n <div class=\"box-amber-lbl\">\ud83d\udccc Note \u2014 Alignment of Primary Units Still Required<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>Although excluded from DFPR 2024, the <strong>Ministry of Railways, Ministry of Defence, and Departments of Atomic Energy, Space and Telecommunications<\/strong> are required to <strong>align their Primary Units of Appropriation as far as possible<\/strong> on the lines of Rule 8 of DFPR 2024.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"annexure1\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Annexure I<\/span>\n <span class=\"rule-title\">List of Object Heads (Standard Primary Units of Appropriation) <span class=\"tag-red\">\u2b50 Linked to Rule 8<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccc Overview<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Annexure I lists all <strong>standard Object Heads<\/strong> that constitute the <strong>Primary Units of Appropriation<\/strong> \u2014 the lowest level of accounting classification in the Government accounts system. Every expenditure in the budget is ultimately classified under one of these heads.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Structured in <strong>8 Object Classes<\/strong> under three broad categories: <strong>(A) Revenue Expenditure, (B) Capital Expenditure (Assets), (C) Accounting Adjustments<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"sec-h\">Category A \u2014 Revenue Expenditure<\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class I \u2014 Compensation to Employees<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcbc Key Object Heads \u2014 Compensation to Employees<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>01<\/strong><\/td><td><strong>Salaries<\/strong><\/td><td>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 <strong>leave encashment on LTC<\/strong>.<\/td><\/tr>\n <tr><td><strong>02<\/strong><\/td><td><strong>Wages<\/strong><\/td><td>Wages of labourers and staff currently paid out of contingencies.<\/td><\/tr>\n <tr><td><strong>05<\/strong><\/td><td><strong>Rewards<\/strong><\/td><td>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.<\/td><\/tr>\n <tr><td><strong>06<\/strong><\/td><td><strong>Medical Treatment<\/strong><\/td><td>Medical reimbursements\/treatment of Govt. employees\/pensioners.<\/td><\/tr>\n <tr><td><strong>07<\/strong><\/td><td><strong>Allowances<\/strong><\/td><td>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.<\/td><\/tr>\n <tr><td><strong>08<\/strong><\/td><td><strong>Leave Travel Concession<\/strong><\/td><td>Air\/rail\/bus fare or fare of any other entitled mode of transport under LTC Rules.<\/td><\/tr>\n <tr><td><strong>09<\/strong><\/td><td><strong>Training Expenses<\/strong><\/td><td>Fees, contingencies, materials etc. for training, workshops \u2014 but <strong>excludes domestic or foreign travel expenses<\/strong>.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class II \u2014 Social Security of Employees<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83c\udfe6 Key Object Head<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>04<\/strong><\/td><td><strong>Pensionary Charges<\/strong><\/td><td>All pensionary benefits including pensions and gratuity, contributions to service funds and CPF, leave encashment at retirement\/death\/termination, Government's contribution under NPS. <strong>Does NOT include social security expenditure like old age pension.<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class III \u2014 Goods and Services<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\uded2 Key Object Heads \u2014 Goods and Services<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes \/ Key Points<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>11<\/strong><\/td><td><strong>Domestic Travel Expenses<\/strong><\/td><td>TA\/DA for official tours and transfers within India. Also includes TA\/DA to non-official members travelling in India. Includes <strong>transfer TA payable to pensioners at time of retirement<\/strong>.<\/td><\/tr>\n <tr><td><strong>12<\/strong><\/td><td><strong>Foreign Travel Expenses<\/strong><\/td><td>TA\/DA for official tours and transfers outside India. Also TA\/DA to non-official members going on official tour abroad.<\/td><\/tr>\n <tr><td><strong>13<\/strong><\/td><td><strong>Office Expenses<\/strong><\/td><td>All recurring and non-recurring contingent expenses for maintaining office \u2014 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 <strong>office equipment\/furniture not exceeding threshold limit of \u20b91 lakh or 3 years of useful life<\/strong> (whichever of the two). Above this threshold \u2192 classified as capital. <strong>Vehicles (irrespective of usage) always classified as capital under Motor Vehicles.<\/strong><\/td><\/tr>\n <tr><td><strong>14<\/strong><\/td><td><strong>Rent, Rates and Taxes for Land and Buildings<\/strong><\/td><td>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 \u2192 classified as capital under 'Land' or 'Buildings and Structures'.<\/td><\/tr>\n <tr><td><strong>15<\/strong><\/td><td><strong>Royalty<\/strong><\/td><td>Expenses on royalties on patents, designs, trademarks, print, publishing, music etc.<\/td><\/tr>\n <tr><td><strong>16<\/strong><\/td><td><strong>Printing and Publication<\/strong><\/td><td>Printing of valuables, audit\/accounts reports, forms, stationery, codes\/manuals, e-books, pen drives, CDs etc. <strong>Excludes publicity material<\/strong> (goes under Advertising and Publicity).<\/td><\/tr>\n <tr><td><strong>18<\/strong><\/td><td><strong>Rent for Others<\/strong><\/td><td>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 \u2192 classified as capital.<\/td><\/tr>\n <tr><td><strong>19<\/strong><\/td><td><strong>Digital Equipment<\/strong><\/td><td>Revenue expenditure on hardware and software where cost of individual item does NOT exceed \u20b91 lakh or 3 years of useful life. Consumables like toner\/cartridge \u2192 always revenue (threshold limit does not apply to consumables).<\/td><\/tr>\n <tr><td><strong>21<\/strong><\/td><td><strong>Materials and Supplies<\/strong><\/td><td>Medical supplies, educational supplies, agricultural supplies, cleaning materials, hospital drugs\/medicines, chemicals, lab supplies, spare parts, clothing and tentage etc.<\/td><\/tr>\n <tr><td><strong>22<\/strong><\/td><td><strong>Arms and Ammunition<\/strong><\/td><td>Revenue expenditure on arms and ammunition for police and other para-establishments.<\/td><\/tr>\n <tr><td><strong>23<\/strong><\/td><td><strong>Cost of Ration<\/strong><\/td><td>Expenditure on procurement of ration provided to police and central armed police forces.<\/td><\/tr>\n <tr><td><strong>24<\/strong><\/td><td><strong>Fuels and Lubricants<\/strong><\/td><td>Petrol, oil, lubricants, CNG, diesel and other fuels.<\/td><\/tr>\n <tr><td><strong>26<\/strong><\/td><td><strong>Advertising and Publicity<\/strong><\/td><td>Commission to agents, printing of publicity material, advertising through print media, TV, outdoor, internet, mobile network, fairs and exhibitions.<\/td><\/tr>\n <tr><td><strong>27<\/strong><\/td><td><strong>Minor Civil and Electric Works<\/strong><\/td><td>Repairs and maintenance of minor civil and electrical works of office\/residential buildings. Running operation and maintenance of diesel gensets maintained by CPWD.<\/td><\/tr>\n <tr><td><strong>28<\/strong><\/td><td><strong>Professional Services<\/strong><\/td><td>Engagement of professionals, consultants, banks \u2014 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.<\/td><\/tr>\n <tr><td><strong>29<\/strong><\/td><td><strong>Repair and Maintenance<\/strong><\/td><td>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. <strong>Excludes upgradation, mid-life rehabilitation, retrofitting and reconditioning.<\/strong><\/td><\/tr>\n <tr><td><strong>39<\/strong><\/td><td><strong>Bank and Agency Charges<\/strong><\/td><td>Bank service charges, agency charges, MDR charges, DBT charges to banks, convenience fees for monetary transactions.<\/td><\/tr>\n <tr><td><strong>40<\/strong><\/td><td><strong>Awards and Prizes<\/strong><\/td><td>Awards and prizes given by Government to eminent persons and organisations.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class IV \u2014 Aid and Assistance<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83e\udd1d Grants and Transfers<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>31<\/strong><\/td><td><strong>Grants-in-Aid \u2014 General<\/strong><\/td><td>GIA for payments other than salaries and creation of capital assets. Includes welfare activities.<\/td><\/tr>\n <tr><td><strong>32<\/strong><\/td><td><strong>Contribution<\/strong><\/td><td>Contributions to international or national organisations related to membership. <strong>Does NOT include transfers to autonomous bodies or PSUs\/PSBs for corpus funds.<\/strong><\/td><\/tr>\n <tr><td><strong>33<\/strong><\/td><td><strong>Subsidies<\/strong><\/td><td>Subsidies released under various Government schemes.<\/td><\/tr>\n <tr><td><strong>34<\/strong><\/td><td><strong>Scholarships<\/strong><\/td><td>Scholarship amounts released to institutions\/organisations\/beneficiaries\/individuals.<\/td><\/tr>\n <tr><td><strong>35<\/strong><\/td><td><strong>Grants for Creation of Capital Assets<\/strong><\/td><td>GIA released for creation of capital assets. Includes Viability Gap Funding.<\/td><\/tr>\n <tr><td><strong>36<\/strong><\/td><td><strong>Grants-in-Aid \u2014 Salaries<\/strong><\/td><td>GIA released for payment of salaries.<\/td><\/tr>\n <tr><td><strong>37<\/strong><\/td><td><strong>Aid Material and Equipment<\/strong><\/td><td>Value of aid material and equipment transferred to Ministries\/Depts.\/other Govts.\/organisations. Includes grants given in kind.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class V \u2014 Miscellaneous Revenue Expenditure<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccb Miscellaneous Heads<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>41<\/strong><\/td><td><strong>Secret Service Expenditure<\/strong><\/td><td>Expenses on secret services. <span class=\"tag-red\">\u2757 No re-appropriation from\/to this head without Finance Ministry approval. 25%+ augmentation needs C&AG approval too.<\/span><\/td><\/tr>\n <tr><td><strong>44<\/strong><\/td><td><strong>Loss in Exchange<\/strong><\/td><td>Loss due to difference in rate of exchange of foreign currency. Also includes exchange loss on repayment of foreign loans.<\/td><\/tr>\n <tr><td><strong>45<\/strong><\/td><td><strong>Interest Payments<\/strong><\/td><td>Payment of interest on capital and discount on loans. <strong>Charged Expenditure \u2014 exempt from NS\/NIS limits.<\/strong><\/td><\/tr>\n <tr><td><strong>49<\/strong><\/td><td><strong>Other Revenue Expenditure<\/strong><\/td><td>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.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Category B \u2014 Capital Expenditure (Assets)<\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class VI \u2014 Non-Financial Assets (Fixed and Intangible Assets)<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83c\udfd7\ufe0f Capital Asset Object Heads<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>Key Points<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>51<\/strong><\/td><td><strong>Motor Vehicles<\/strong><\/td><td>Procurement of motor vehicles on road \u2014 buses, cars, trucks, motorcycles. <strong>Irrespective of usage (office or otherwise)<\/strong> \u2014 always classified as capital.<\/td><\/tr>\n <tr><td><strong>52<\/strong><\/td><td><strong>Machinery and Equipment<\/strong><\/td><td>Machinery and equipment (other than motor vehicles and ICT equipment), electrical\/electronic equipment, medical appliances, precision instruments, watches, musical instruments. Cost must exceed <strong>\u20b91 lakh or 3 years of useful life<\/strong> (whichever of the two).<\/td><\/tr>\n <tr><td><strong>71<\/strong><\/td><td><strong>Information, Computer, Telecommunications (ICT) Equipment<\/strong><\/td><td>Computer hardware\/software, telecommunications devices, projectors, electromagnetic spectrum \u2014 exceeding threshold of <strong>\u20b91 lakh or 3 years of useful life<\/strong>.<\/td><\/tr>\n <tr><td><strong>72<\/strong><\/td><td><strong>Buildings and Structures<\/strong><\/td><td>Office buildings, residential buildings, hospitals, laboratories, auditorium, lighthouses, shelters, public monuments, land improvement. <span class=\"tag-red\">\u2757 No re-appropriation FROM this head without Finance Ministry approval.<\/span><\/td><\/tr>\n <tr><td><strong>73<\/strong><\/td><td><strong>Infrastructural Assets<\/strong><\/td><td>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.<\/td><\/tr>\n <tr><td><strong>74<\/strong><\/td><td><strong>Furniture and Fixtures<\/strong><\/td><td>Purchase of furniture and fixtures exceeding threshold of <strong>\u20b91 lakh or 3 years of useful life<\/strong> for office or functional use.<\/td><\/tr>\n <tr><td><strong>75<\/strong><\/td><td><strong>Arms and Ammunitions (Capital)<\/strong><\/td><td>Procurement of arms and ammunition of capital nature.<\/td><\/tr>\n <tr><td><strong>76<\/strong><\/td><td><strong>Upgradation, Procurement of Heritage Assets and n.e.c.<\/strong><\/td><td>Rehabilitation, overhaul, retrofitting of heritage assets recognised in asset register at nominal value of \u20b91\/-. Also procurement of fine art, cultural and archaeological items.<\/td><\/tr>\n <tr><td><strong>77<\/strong><\/td><td><strong>Other Fixed Assets<\/strong><\/td><td>Library books and publications, trees\/crops\/plants under institutional management, non-motor vehicles (bicycle, rickshaw, cart, trolleys, boat etc.).<\/td><\/tr>\n <tr><td><strong>78<\/strong><\/td><td><strong>Land<\/strong><\/td><td>Land including soil covering and associated surface waters (reservoirs, lakes, rivers and inland waters over which ownership rights can be exercised).<\/td><\/tr>\n <tr><td><strong>79<\/strong><\/td><td><strong>Non-produced Assets Other than Land<\/strong><\/td><td>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. \u2014 over which ownership rights are enforced but natural growth is not under direct institutional control.<\/td><\/tr>\n <tr><td><strong>80<\/strong><\/td><td><strong>Intangible Assets<\/strong><\/td><td>Copyright, patents, goodwill, intellectual property etc.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class VII \u2014 Financial Assets<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcb0 Financial Asset Object Heads<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>54<\/strong><\/td><td><strong>Investment<\/strong><\/td><td>Investments \u2014 purchase of shares and equity, investment in securities, fixed and term deposits, other investments.<\/td><\/tr>\n <tr><td><strong>55<\/strong><\/td><td><strong>Loans and Advances<\/strong><\/td><td>Loans and advances given by the Government.<\/td><\/tr>\n <tr><td><strong>56<\/strong><\/td><td><strong>Repayment of Borrowings<\/strong><\/td><td>Repayment of borrowings by the Government. <strong>Charged Expenditure \u2014 exempt from NS\/NIS limits.<\/strong><\/td><\/tr>\n <tr><td><strong>57<\/strong><\/td><td><strong>Subscription<\/strong><\/td><td>Subscriptions made by the Government of capital nature.<\/td><\/tr>\n <tr><td><strong>60<\/strong><\/td><td><strong>Other Capital Expenditure<\/strong><\/td><td>All other capital expenditure not classifiable under any other capital object head.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Category C \u2014 Accounting Adjustments<\/div>\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class VIII \u2014 Accounting Adjustments<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcca Accounting Adjustment Heads<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>43<\/strong><\/td><td><strong>Suspense<\/strong><\/td><td>Amount kept under suspense heads pending adjustment under final head of account. Not applicable for NS\/NIS purposes.<\/td><\/tr>\n <tr><td><strong>61<\/strong><\/td><td><strong>Depreciation<\/strong><\/td><td>Depreciation charged on assets by commercial departments.<\/td><\/tr>\n <tr><td><strong>62<\/strong><\/td><td><strong>Reserves<\/strong><\/td><td>Provisions for reserves.<\/td><\/tr>\n <tr><td><strong>63<\/strong><\/td><td><strong>Inter Account Transfers<\/strong><\/td><td>Transfer of amount from one head to another.<\/td><\/tr>\n <tr><td><strong>64<\/strong><\/td><td><strong>Writes Off of Losses<\/strong><\/td><td>Write off of irrecoverable loans, trading losses.<\/td><\/tr>\n <tr><td><strong>69<\/strong><\/td><td><strong>Deduct Receipts<\/strong><\/td><td>Amounts paid from receipt heads by adjusting as reduction in receipts.<\/td><\/tr>\n <tr><td><strong>70<\/strong><\/td><td><strong>Deduct Recoveries<\/strong><\/td><td>Used to adjust overpayments in reduction of expenditure.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"box-amber\">\n <div class=\"box-amber-lbl\">\ud83d\udccc Important Note on Capital Classification<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>Expenditure on <strong>improvement\/upgradation of assets<\/strong> \u2014 rehabilitation, overhaul, retrofitting \u2014 and <strong>lease charges for land\/buildings\/equipment whose ownership is transferable to Government<\/strong> \u2192 shall be classified as capital expenditure under the relevant asset Object Head.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"annexure2\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Annexure II<\/span>\n <span class=\"rule-title\">General Conditions for Incurring Expenditure <span class=\"tag-red\">\u2b50 Linked to Rule 12<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccc These 11 conditions apply to ALL authorities exercising financial powers under DFPR 2024<\/div>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Formal Sanction in Name of President \u2014 Article 77:<\/strong> All powers delegated to Departments of GoI must be exercised by issue of <strong>formal sanctions in the name of the President<\/strong>, authenticated by officers authorised to do so under <strong>Article 77 of the Constitution<\/strong>. <span class=\"tag-amber\">\u2b50 All financial sanctions = in the name of the President, authenticated under Art. 77<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Compliance with GFR, FR\/SR, Economy Instructions, Fiscal Codes and Budget:<\/strong> Powers exercised subject to rules\/orders from Finance Ministry and nodal Ministries; provisions of <strong>GFR, Fundamental Rules & Supplementary Rules<\/strong>; economy instructions of Finance Ministry; Fiscal Codes and procedures; and limits being within the <strong>budgetary allocation for the year<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>Irregular Expenditure in Emergencies \u2014 Ex-Post Facto Sanction:<\/strong> Expenditure incurred in excess of powers under an emergent situation = <strong>irregular expenditure<\/strong>. Must be regularised by an <strong>ex-post facto sanction with the concurrence of FA and approval of Administrative Secretary<\/strong>. These powers shall <strong>NOT<\/strong> be used for areas where powers vest with the Cabinet. <span class=\"tag-red\">\u2757 Emergency excess = irregular. FA concurrence + Admin Secretary approval needed for regularisation. Cabinet powers excluded.<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span><strong>Capital = Revenue in Terms of Financial Powers:<\/strong> Subordinate authorities can exercise the same financial powers for <strong>capital expenditure as they can for revenue expenditure<\/strong> \u2014 except where the Department specifically restricts powers to revenue expenditure only for certain items. <span class=\"tag-amber\">\u2b50 Capital powers = Revenue powers unless specifically restricted by the Department<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span><strong>Current Duties Officer Can Exercise Full Powers of Regular Incumbent:<\/strong> An officer appointed to perform the <strong>current duties of a post in addition to his own<\/strong> can exercise <strong>all financial powers vested in the full-fledged incumbent<\/strong> of that post. <span class=\"tag-amber\">\u2b50 Officer on current duty = full powers of the post<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span><strong>Unusual Expenditure \u2014 Due Care Required:<\/strong> When sanctioning unusual expenditure, Departments must exercise due care and <strong>restrict growth of expenditure on new lines or new types of items<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span><strong>Legal Charges \u2014 Ministry of Law & Justice Consent:<\/strong> Expenditure on legal charges shall ordinarily be incurred only with the <strong>previous consent of Ministry of Law and Justice<\/strong> \u2014 except for charges whose rates are notified by MoL&J from time to time. <span class=\"tag-red\">\u2757 Legal charges \u2192 MoL&J consent required (except notified rates)<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2467<\/span><span><strong>Conveyance Hire:<\/strong> Financial limits and guidelines for expenditure on conveyance hire shall be as per <strong>extant instructions issued by Finance Ministry<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2468<\/span><span><strong>Renting of Buildings \u2014 CPWD\/DoE\/MoHUA Consultation:<\/strong> Departments are normally required to take accommodation on rent in consultation with <strong>CPWD \/ Directorate of Estates \/ Ministry of Housing and Urban Affairs<\/strong>. Where general pool accommodation is provided by MoHUA \u2192 renting shall not be resorted to. Reasonableness of rent, area and period of hire as per CPWD\/DoE\/MoHUA guidelines. For accommodation <strong>abroad<\/strong> \u2192 ceilings decided by <strong>Ministry of External Affairs in consultation with its FA<\/strong>. <span class=\"tag-amber\">\u2b50 Renting: CPWD\/DoE\/MoHUA for India | MEA + FA for abroad<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2469<\/span><span><strong>Land Acquisition:<\/strong> Land must be acquired per GFR and relevant rules\/Acts. Departments may acquire land if a <strong>separate budget is approved<\/strong>. Must obtain <strong>certificate from CPWD\/DoE\/MoHUA that no Central Government land is available<\/strong> for this purpose. All purchases from private parties \u2192 must be in consultation with <strong>MoHUA\/CPWD or competent authorities of concerned State Governments<\/strong> to determine the reasonableness of the price. <span class=\"tag-red\">\u2757 Private land purchase: (a) separate budget needed, (b) certificate of no Govt. land available, (c) consultation with MoHUA\/CPWD or State authorities<\/span><\/span><\/li>\n <li><span class=\"bi\">\u246a<\/span><span><strong>Full Use of Delegations and Re-delegation:<\/strong> To optimally derive benefit from delegations, Departments should not only <strong>make full use of delegated powers<\/strong> but also <strong>further re-delegate to subordinate organisations<\/strong> to match their requirements. A <strong>complete review of re-delegations may be undertaken at least once in three years<\/strong>. <span class=\"tag-amber\">\u2b50 Review re-delegations: at least once in every 3 years<\/span><\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"appendix1\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Appendix I<\/span>\n <span class=\"rule-title\">Revised Guidelines on Financial Limits for 'New Service' \/ 'New Instrument of Service' <span class=\"tag-red\">\u2b50 Linked to Rule 10<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccb Context<\/div>\n <ul class=\"blist\">\n \n <li><span class=\"bi\">\ud83d\udce2<\/span><span>Issued in pursuance to approval by the <strong>Public Accounts Committee (PAC) vide its 103rd Report (17th Lok Sabha, 2023-24)<\/strong>. Supersedes earlier O.M. No. F.1(23)-B(AC)\/2005 dated 25.05.2006.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udfaf<\/span><span>Purpose: To revise norms for re-appropriation of funds and bring systemic uniformity, consistency, administrative efficiency and financial discipline.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"sec-h\">1. Definitions \u2014 NS and NIS<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>New Service (NS):<\/strong> As per <strong>Article 115(1)(a) of the Constitution<\/strong> \u2014 expenditure arising out of a <strong>new policy decision not brought to the notice of Parliament earlier<\/strong>, including a new activity or a new form of investment.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>New Instrument of Service (NIS):<\/strong> Relatively <strong>large expenditure arising out of important expansion of an existing activity<\/strong>. <span class=\"tag-amber\">\u2b50 NS = entirely new; NIS = significant expansion of existing<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">2. Applicability<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Limits apply to <strong>all Ministries including Railways, Defence and Department of Posts<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Limits aligned strictly with the <strong>object head of account<\/strong> \u2014 treated as Primary Unit of Appropriation. For civil Ministries \u2014 corresponds to 15-digit numeric code. For non-civil Ministries \u2014 final unit of appropriation in DDG.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No expenditure can be incurred from CFI on NS\/NIS without <strong>prior approval of Parliament through Supplementary Demands for Grants<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">3. Financial Limits \u2014 New Service (NS)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>All new services \u2014 <strong>except new 'Works' under Capital section<\/strong> \u2014 need <strong>prior approval of Parliament<\/strong> in every case.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>For new works under Capital Section (Machinery & Equipment, ICT Equipment, Buildings & Structures, Infrastructural Assets, Arms & Ammunition, Land):<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\">\n <thead><tr><th>Object Heads (Capital Works)<\/th><th>Reporting Limit<\/th><th>Prior Parliament Approval<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Machinery & Equipment; ICT Equipment; Building & Structure; Infrastructural Assets; Arms & Ammunitions; Land<\/td><td class=\"neutral\">Above \u20b950 crore but not exceeding \u20b9100 crore (within same section savings)<\/td><td class=\"warn\">Above \u20b9100 crore (within same section savings)<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">4. Financial Limits \u2014 New Instrument of Service (NIS)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>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):<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\">\n <thead><tr><th>Object Heads<\/th><th>Reporting Limit (re-appropriation allowed)<\/th><th>Prior Parliament Approval<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Investment; Loans & Advances; Subsidies; Machinery & Equipment; ICT; Buildings; Infrastructure; Arms; Land; GIA Capex\/General\/Salary<\/td><td class=\"neutral\">Upto <strong>20% of original appropriation<\/strong> (15-digit line) OR upto <strong>\u20b9100 crore<\/strong> \u2014 whichever is HIGHER (within same section savings)<\/td><td class=\"warn\">Above 20% of original appropriation OR above \u20b9100 crore \u2014 whichever is HIGHER<\/td><\/tr>\n <tr><td>All other Object Heads<\/td><td colspan=\"2\" class=\"ai\">Each case to be decided on merits per definitions of NS\/NIS<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">5. Object Head \u2014 NS\/NIS Status (Summary)<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 Exempted (Normal Establishment Expenditure \u2014 both NS & NIS)<\/div>\n <p>Salaries \u00b7 Wages \u00b7 Rewards \u00b7 Medical Treatment \u00b7 Allowances \u00b7 LTC \u00b7 Training \u00b7 Pensionary Charges \u00b7 Domestic Travel \u00b7 Foreign Travel \u00b7 Office Expenses \u00b7 Rent\/Rates\/Taxes \u00b7 Materials & Supplies \u00b7 Cost of Ration \u00b7 Fuels & Lubricants \u00b7 Minor Civil & Electric Works \u00b7 Repair & Maintenance \u00b7 Bank\/Agency Charges \u00b7 Loss in Exchange \u00b7 Other Revenue Expenditure<\/p>\n <p style=\"margin-top:6px;\"><strong>Also Exempted:<\/strong> Contribution (existing exemption) \u00b7 Interest Payments (Charged Expenditure) \u00b7 Repayment of borrowings (Charged)<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u274c All Cases \u2014 Decided on Merits (NS angle)<\/div>\n <p>Royalty \u00b7 Printing & Publication \u00b7 Rent for others \u00b7 Digital Equipment \u00b7 Arms & Ammunition (Rev.) \u00b7 Advertising & Publicity \u00b7 Professional Services \u00b7 Awards & Prizes \u00b7 GIA General \u00b7 Subsidies \u00b7 Scholarships \u00b7 GIA Capital Assets \u00b7 GIA Salaries \u00b7 Aid Material & Equipment \u00b7 Secret Service \u00b7 Motor Vehicles \u00b7 Furniture & Fixtures \u00b7 Upgradation\/Heritage Assets \u00b7 Other Fixed Assets \u00b7 Non-produced Assets \u00b7 Intangible Assets \u00b7 Other Capital Expenditure \u00b7 Depreciation \u00b7 Reserves \u00b7 Inter Account Transfers \u00b7 Writes Off of Losses \u00b7 Subscription<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Capital Works \u2014 NS Limits (Reporting: \u20b950\u2013100 Cr \/ Prior Approval: >\u20b9100 Cr)<\/div>\n <p>Machinery & Equipment \u00b7 ICT Equipment \u00b7 Buildings & Structures \u00b7 Infrastructural Assets \u00b7 Arms & Ammunitions (Capital) \u00b7 Land<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udd35 Not Applicable<\/div>\n <p>Suspense \u00b7 Deduct Receipts \u00b7 Deduct Recoveries (all accounting adjustment heads)<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">6. Emergency NS\/NIS \u2014 Contingency Fund Route<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Where in an emergent NS\/NIS case it is not possible to wait for Parliament's prior approval \u2192 the <strong>Contingency Fund of India can be drawn upon<\/strong> pending authorisation by Parliament. This should normally be done only when <strong>Parliament is not in session<\/strong>. The advance must be recouped by obtaining a Supplementary Grant.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udce2<\/span><span>When Parliament IS in session, a <strong>Supplementary Grant should preferably be obtained before<\/strong> incurring any NS\/NIS expenditure. Recourse to Contingency Fund should be only in cases of <strong>extreme urgency<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>The concerned Minister should, as far as possible, <strong>make a statement on the floor of Lok Sabha<\/strong> before such withdrawal. In emergent cases where this is not possible, a statement may be <strong>laid on the Table of the Lok Sabha after<\/strong> the withdrawal. Same procedure for Rajya Sabha.\n <span class=\"tag-red\">\u2757 Vote on Account provisions are NOT for NS\/NIS expenditure<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">7. Reporting and Supplementary Grants<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>If sufficient savings are available within the same section \u2192 re-appropriation can be made, <strong>subject to report to Parliament<\/strong> through the ensuing batch of Supplementary Demands. If that is not possible \u2192 through an Annex in the Detailed Demands of the Ministry for the ensuing year.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Mere depiction of augmented provisions in Revised Estimates is <strong>NOT adequate<\/strong> to meet the requirement to incur NS\/NIS expenditure.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>During <strong>Vote on Account period<\/strong>: NS expenditure can only be incurred through a Contingency Fund advance \u2014 such advances resumed to Contingency Fund on enactment of Appropriation Act.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">8. Checks to Be Observed<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>By IFD\/Budget Unit:<\/strong> A specific certificate to be recorded in each case involving augmentation \u2014 to the effect that the proposed augmentation attracts\/does not attract NS\/NIS limits.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>By PAOs:<\/strong> Each expenditure sanction to be examined by PAOs from the NS\/NIS angle, keeping in view the financial limits.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>In case of doubt between IFD and PAO \u2192 Ministry\/Dept. sends a self-contained communication to <strong>Budget Division, Ministry of Finance<\/strong> with FA's views. <strong>Budget Division's decision is final.<\/strong> <span class=\"tag-amber\">\u2b50 Budget Division = final arbiter on doubtful NS\/NIS cases<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">9. Exceptions \u2014 What Does NOT Attract NS\/NIS Limits<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Normal administrative expenditure including that resulting from re-organisation of Ministries\/Departments, holding of conferences, seminars, exhibitions, surveys, feasibility studies.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span>Assistance to foreign Governments, contributions to international bodies, fulfilment of Government guarantee on its invocation.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span>Transfers to State and UT Governments \u2014 provided the <strong>scheme is not new<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span>Limits applicable <strong>only to expenditure subject to Vote of Parliament<\/strong>. Charged expenditure is exempt. <span class=\"tag-red\">\u2757 NS\/NIS limits apply to VOTED expenditure only \u2014 not Charged<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">10. PAC Conclusion<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udce2<\/span><span>PAC in its 103rd Report stated: <em>\"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.\"<\/em><\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"appendix2\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Appendix II<\/span>\n <span class=\"rule-title\">Recovery of Wrongful\/Excess Payments Made to Government Servants \u2014 SC Judgment (Rafiq Masih) <span class=\"tag-red\">\u2b50 Linked to Rule 15<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccb Reference Case<\/div>\n <ul class=\"blist\">\n \n <li><span class=\"bi\">\u2696\ufe0f<\/span><span>Based on Supreme Court judgment in <strong>State of Punjab & Ors vs Rafiq Masih (White Washer) \u2014 CA No. 11527 of 2014 \u2014 decided 18.12.2014<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"sec-h\">1. Background \u2014 Why This OM Was Issued<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>The SC dealt with a batch of cases where monetary benefits were given to employees in excess of their entitlement due to <strong>unintentional mistakes by competent authorities<\/strong> in determining emoluments. The employees were not guilty of any misrepresentation or fraud \u2014 they were as innocent as their employers in the wrongful determination.<\/span><\/li>\n <li><span class=\"bi\">\u2696\ufe0f<\/span><span>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 <strong>hardship of a nature that would far outweigh the equitable balance of the employer's right to recover<\/strong> \u2014 i.e., where it would be <strong>iniquitous<\/strong> to recover.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">2. Five Situations Where Recovery is Impermissible in Law<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Recovery from employees belonging to <strong>Class-III and Class-IV (Group 'C' and Group 'D') service<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Recovery from <strong>retired employees<\/strong>, or employees who are <strong>due to retire within one year<\/strong> of the order of recovery.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Recovery when the excess payment has been made for a period of <strong>more than five years<\/strong> before the order of recovery is issued.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>Recovery in cases where an employee was <strong>wrongfully required to discharge duties of a higher post<\/strong> and has been paid accordingly, even though he should have rightfully been working in an inferior post.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>Any other case where the Court concludes that recovery would be <strong>iniquitous or harsh or arbitrary to such an extent as would far outweigh the equitable balance<\/strong> of the employer's right to recover.<\/span><\/li>\n <\/ul>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span>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 <strong>only with the express approval of Department of Expenditure<\/strong>.<\/span>\n <\/div>\n\n <div class=\"sec-h\">3. Applicability to Indian Audit and Accounts Department<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>These orders are issued with the <strong>concurrence of the Comptroller and Auditor General of India<\/strong> in so far as persons serving in the Indian Audit and Accounts Department are concerned.<\/span><\/li>\n <\/ul>\n<BR>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"appendix3\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Appendix III<\/span>\n <span class=\"rule-title\">Appraisal and Approval of Public Funded Schemes and Projects <span class=\"tag-red\">\u2b50 Linked to Rule 16<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccb Reference OM<\/div>\n <ul class=\"blist\">\n \n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Applies to all public funded Schemes and Projects \u2014 <strong>except matters required to be placed before the Cabinet Committee on Security<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"sec-h\">1. Types of Schemes and Projects<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">Central Sector Schemes<\/div>\n <p>Implemented by Central Ministries\/Departments through designated implementation agencies. Funds routed through <strong>functional heads<\/strong> relevant to the sector. Fully funded by Central Government.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">Centrally Sponsored Schemes<\/div>\n <p>Implemented within <strong>National Development Agenda<\/strong> identified by Committee of Chief Ministers (NITI Aayog). Can have both Central and State Components. State Component routed through <strong>intergovernmental transfer heads 3601\/3602<\/strong>. Expenditure shared between Centre and State.<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">Projects<\/div>\n <p>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.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">2. Rationalization of Schemes<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No new Scheme or Sub-Scheme shall be initiated without the prior <strong>\"in-principle\" approval of the Department of Expenditure<\/strong>. Exception: announcements made in the <strong>Budget Speech<\/strong> for any given year. <span class=\"tag-red\">\u2757 No new scheme without DoE in-principle approval<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcca<\/span><span>Statement of Budget Estimates must be prepared per the approved scheme architecture. Any deviation \u2192 a priori agreed with the concerned division of DoE.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udd04<\/span><span>Ministries\/Departments should continuously endeavour to <strong>merge, restructure or drop schemes<\/strong> that have become redundant or ineffective. Restriction of in-principle approval does not apply to merging\/dropping existing schemes.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>DoE reserves the right to <strong>merge, restructure or drop any existing scheme or sub-scheme<\/strong>, in consultation with the Administrative Department, to enhance efficiency.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">3. Original Cost Estimates (OCE) \u2014 Appraisal and Approval Delegation<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Cost (\u20b9 Crore)<\/th><th>Appraised by<\/th><th>Approved by<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>Up to \u20b9100 Cr<\/strong><\/td><td class=\"ai\">Financial Adviser<\/td><td class=\"ai\">Secretary of the Administrative Department<\/td><\/tr>\n <tr><td><strong>>\u20b9100 Cr & up to \u20b9500 Cr<\/strong><\/td><td class=\"neutral\">SFC \/ DIB \u2014 Chaired by Secretary of Admin. Dept.<\/td><td class=\"neutral\">Minister-in-charge of the Administrative Department<\/td><\/tr>\n <tr><td><strong>>\u20b9500 Cr<\/strong><\/td><td class=\"warn\">EFC \/ PIB \u2014 Chaired by Expenditure Secretary<\/td><td class=\"ht\">>\u20b9500 Cr to \u20b91000 Cr: Minister-in-charge + Finance Minister<br>>\u20b91000 Cr: Cabinet \/ Committee of Cabinet<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Financial limits above = total size of Scheme\/Project including budgetary support, extra-budgetary resources, external aid, debt\/equity\/loans, state share etc.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>FA may refer any financial matter and seek DoE participation in SFC\/DIB meetings. For proposals above <strong>\u20b9300 crore<\/strong>, DoE participation in SFC\/DIB is <strong>mandatory<\/strong>. <span class=\"tag-red\">\u2757 Above \u20b9300 crore \u2192 DoE participation in SFC\/DIB is mandatory<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Delegated powers should be exercised only when <strong>budgetary allocation or medium-term scheme outlay as approved by DoE is available<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udd95<\/span><span>No new Company, Autonomous Body, Institution\/University or other SPV should be set up without <strong>approval of the Cabinet\/Committee of Cabinet<\/strong>, irrespective of outlay. Such cases appraised by the <strong>Committee of Establishment Expenditure (CEE) chaired by the Expenditure Secretary<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">4. Four Appraisal Bodies \u2014 Composition<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">EFC \u2014 Expenditure Finance Committee (Schemes >\u20b9500 Cr)<\/div>\n <p><strong>Chairperson:<\/strong> Expenditure Secretary<br>\n Members: Secretary (Admin. Ministry), FA (Admin. Ministry), Adviser PAMD (NITI Aayog), Repr. Budget Division, Repr. concerned Ministries\/Agencies<br>\n <strong>Member-Secretary:<\/strong> Jt. Secretary, Dept. of Expenditure<br>\n <em>Scientific Adviser invited for scientific schemes.<\/em><\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">SFC \u2014 Standing Finance Committee (Schemes \u20b9100\u2013500 Cr)<\/div>\n <p><strong>Chairperson:<\/strong> Secretary of Administrative Ministry\/Dept.<br>\n Members: JS in charge of Subject Division, Repr. NITI Aayog<br>\n <strong>Member-Secretary:<\/strong> FA of Administrative Ministry\/Dept.<br>\n <em>DoE repr. and others may be invited as per need.<\/em><\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">PIB \u2014 Public Investment Board (Projects >\u20b9500 Cr)<\/div>\n <p><strong>Chairperson:<\/strong> Expenditure Secretary<br>\n Members: Secretary (Admin. Ministry), FA (Admin. Ministry), Adviser PAMD (NITI Aayog), Repr. Budget Division, Repr. concerned Ministries<br>\n <strong>Member-Secretary:<\/strong> Jt. Secretary, Dept. of Expenditure<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">DIB \u2014 Delegated Investment Board (Projects \u20b9100\u2013500 Cr)<\/div>\n <p><strong>Chairperson:<\/strong> Secretary of Administrative Ministry\/Dept.<br>\n Members: JS in charge of Subject Division, Repr. NITI Aayog<br>\n <strong>Member-Secretary:<\/strong> FA of Administrative Ministry\/Dept.<br>\n <em>DoE repr. may be invited as per need.<\/em><\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">5. Revised Cost Estimates \u2014 When and How<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Increases due to <strong>statutory levies, exchange rate variation, price escalation within approved time cycle<\/strong>, and\/or increase <strong>up to 20%<\/strong> due to any other reason \u2014 are <strong>covered by the original cost approval<\/strong>. Such increases approved by the Secretary of Admin. Dept. with FA concurrence.<\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Increases <strong>beyond 20%<\/strong> due to time overrun, change in scope, under-estimation etc. (excluding statutory levies, exchange rate, price escalation within approved time) \u2192 must first be placed before a <strong>Revised Cost Committee chaired by the FA<\/strong> (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. <span class=\"tag-red\">\u2757 Beyond 20% increase \u2192 Revised Cost Committee (chaired by FA) \u2192 fresh appraisal<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">6. Pre-Investment Activities<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>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.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span>Pre-investment activities <strong>up to \u20b9100 crore<\/strong> \u2192 approved by Secretary of Admin. Dept. with FA concurrence, provided financial resources are available and in-principle approval has been obtained. <span class=\"tag-amber\">\u2b50 Pre-investment up to \u20b9100 Cr \u2192 Secretary + FA concurrence<\/span><\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Pre-investment activities <strong>above \u20b9100 crore<\/strong> \u2192 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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">7. Medium Term Outlay \u2014 Sunset Dates<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>Every scheme should have a <strong>sunset date and an outcome review<\/strong>. Medium-term framework for schemes and their sunset dates are coterminous with the <strong>Finance Commission Cycles<\/strong>. Extension from one Finance Commission Cycle to another is <strong>contingent on a third-party evaluation<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">8. Formulation \u2014 Concept Paper and DPR<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>For all new Schemes \u2192 a <strong>Concept Paper<\/strong> should be prepared while seeking in-principle approval, including stakeholder consultations and pilot studies. A detailed paper for EFC appraisal to follow.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>For Projects \u2192 formulation should begin with a <strong>Feasibility Report<\/strong> 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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">9. Generic Structure of Detailed Paper \/ DPR (Annexure-I to Appendix-III)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Context\/Background<\/strong> \u2014 sector description, national strategy and policy framework, general description of the scheme\/project.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Problems to be addressed<\/strong> \u2014 nature and magnitude of problems at local\/regional\/national level, baseline data\/surveys.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>Aims and Objectives<\/strong> \u2014 development objectives, ranked in order of importance; outputs\/deliverables for each objective.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span><strong>Strategy<\/strong> \u2014 analysis of alternative strategies, reasons for selection, prioritisation of locations, PPP opportunities, synergy with ongoing initiatives.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span><strong>Target Beneficiaries<\/strong> \u2014 clear identification, stakeholder analysis, cost sharing options, impact on weaker sections.<\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span><strong>Legal Framework<\/strong> \u2014 relevant legal framework, strengths and weaknesses.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span><strong>Environmental Impact<\/strong> \u2014 EIA, land acquisition issues, forest\/wildlife clearances, R&R issues.<\/span><\/li>\n <li><span class=\"bi\">\u2467<\/span><span><strong>Technology<\/strong> \u2014 technology choices, evaluation of options, basis for selection.<\/span><\/li>\n <li><span class=\"bi\">\u2468<\/span><span><strong>Management<\/strong> \u2014 responsibilities of agencies, organisation structure, HR requirements, monitoring arrangements.<\/span><\/li>\n <li><span class=\"bi\">\u2469<\/span><span><strong>Finance<\/strong> \u2014 cost estimates, budget, means of financing, phasing of expenditure, cost sharing\/recovery options, sustainability issues.<\/span><\/li>\n <li><span class=\"bi\">\u246a<\/span><span><strong>Time Frame<\/strong> \u2014 proposed zero date, PERT\/CPM chart where relevant.<\/span><\/li>\n <li><span class=\"bi\">\u246b<\/span><span><strong>Cost Benefit Analysis<\/strong> \u2014 financial and economic CBA wherever returns are quantifiable.<\/span><\/li>\n <li><span class=\"bi\">\u246c<\/span><span><strong>Risk Analysis<\/strong> \u2014 legal\/contractual, environmental, revenue, project management, regulatory risks and mitigation.<\/span><\/li>\n <li><span class=\"bi\">\u246d<\/span><span><strong>Outcomes<\/strong> \u2014 success criteria in measurable terms, baseline data for impact assessment.<\/span><\/li>\n <li><span class=\"bi\">\u246e<\/span><span><strong>Evaluation<\/strong> \u2014 concurrent, mid-term or post-project evaluation arrangements. Continuation from one period to another is <strong>not permissible without third-party evaluation<\/strong>. <span class=\"tag-red\">\u2757 Scheme continuation requires third-party evaluation<\/span><\/span><\/li>\n <\/ul>\n<\/div>\n<BR>\n<hr class=\"rule-div\">\n\n\n<div id=\"order1\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 1<\/span>\n <span class=\"rule-title\">Committee on Establishment Expenditure (CEE) <span class=\"tag-blue\">DoE OM dated 15.09.2016<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">Why CEE Was Constituted<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span>As per Transaction of Business Rules 1961, creation of a new company, autonomous body, institution\/university or SPV \u2014 along with posts at Joint Secretary and above \u2014 needs Cabinet approval. To prevent proliferation of parastatal bodies and growth of establishment liabilities, a Committee on Establishment Expenditure (CEE) was constituted.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Composition of CEE<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Role<\/th><th>Designation<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Chairperson<\/td><td>Expenditure Secretary<\/td><\/tr>\n <tr><td>Member<\/td><td>Secretary of the Administrative Ministry\/Department<\/td><\/tr>\n <tr><td>Member<\/td><td>Joint Secretary, Dept. of Expenditure<\/td><\/tr>\n <tr><td>Member<\/td><td>Adviser, PAMD, NITI Aayog<\/td><\/tr>\n <tr><td>Member<\/td><td>Representative of Budget Division<\/td><\/tr>\n <tr><td>Member-Secretary<\/td><td>Financial Advisor of the Administrative Ministry\/Department<\/td><\/tr>\n <tr><td>Invitees<\/td><td>Representatives of other concerned Ministries\/Departments\/Agencies as required<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\uddc2\ufe0f<\/span><span>Integrated Finance of the Administrative Ministry\/Department functions as the Secretariat for the CEE.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">4 Questions CEE Examines for Any New Body<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2753<\/span><span>Is there a genuine need for the new body \u2014 or can objectives be achieved by restructuring an existing body or expanding a subordinate\/attached office?<\/span><\/li>\n <li><span class=\"bi\">\u2753<\/span><span>How many posts need to be created in the new body and at what levels?<\/span><\/li>\n <li><span class=\"bi\">\u2753<\/span><span>What will the recurring expenditure be for ten years, including establishment, running and O&M costs?<\/span><\/li>\n <li><span class=\"bi\">\u2753<\/span><span>To what extent can the recurring expenditure be borne from internal resources, minimising budgetary burden?<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">CEE Appraisal Flow<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83c\udfe2 Proposal for New Body<\/div>\n <p>Ministry\/Dept. prepares proposal. IFD acts as CEE Secretariat.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83d\udcca CEE Appraisal<\/div>\n <p>Examines 4 questions \u2014 need, posts, 10-year costs, internal resources.<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\ud83c\udfdb\ufe0f Cabinet Approval<\/div>\n <p>Creation of new body \u2014 always placed before Cabinet regardless of outlay.<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83d\udd17 If New Body + Project\/Scheme<\/div>\n <p>Combined EFC\/CEE or PIB\/CEE may be held. After appraisal \u2014 New Body \u2192 Cabinet; Project\/Scheme \u2192 per DoE OM 05.08.2016.<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udeab What Goes Directly on File (NOT to CEE)<\/div>\n <p>Creation of posts in existing Ministries\/Departments, Attached\/Subordinate offices, and within existing bodies \u2014 processed on file, not CEE.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Key Rules<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No pre-investment activity for a New Body or Institution shall be approved without in-principle approval of DoE \u2014 unless there is a specific Budget announcement.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udd12<\/span><span>All matters required to be placed before the Cabinet Committee on Security \u2192 forwarded to Pers. Division, Dept. of Expenditure.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order2\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 2<\/span>\n <span class=\"rule-title\">Posts in Autonomous Bodies under Central Government \u2014 Compendium of Instructions <span class=\"tag-blue\">DoE OM dated 04.01.2024<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">Scope & General Principles<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Applies to all posts in Autonomous Bodies under Central Government. All earlier exemptions and specific delegations stand withdrawn.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Not applicable to CPSEs (follow DPE instructions) and Statutory posts (specifically mentioned in Act of Parliament).<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcb0<\/span><span>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.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>All proposals (except where delegated) routed through IFD with approval of Secretary of Administrative Ministry.<\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Creation of Posts<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Level of Post<\/th><th>Approving Authority<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>SAG and above [Pay Level-14+] and all Chief Executive Posts (irrespective of Pay Level)<\/td><td class=\"warn\">Cabinet<\/td><\/tr>\n <tr><td>Below SAG level [Below Pay Level-14]<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">Supernumerary Posts<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udc64<\/span><span>Personal to the officer \u2014 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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">The 5-Year Vacancy Rule \u2014 Abolition and Revival<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u23f0 Post Vacant > 5 Years<\/div>\n <p>Deemed abolished \u2014 whether or not an abolition order is issued.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 Revival Possible \u2014 5 Exceptions<\/div>\n <p>(i) Recruitment initiated within 4 yrs but not completed; (ii) Court directions to fill; (iii) Court orders delayed seniority finalisation; (iv) Promotion posts \u2014 no eligible candidates in feeder grade; (v) Essential posts with matching savings available.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83d\udccb Revival Process<\/div>\n <p>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.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Authority Table \u2014 Continuation, Transfer, Conversion, Up-gradation & Down-gradation<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Action<\/th><th>Level<\/th><th>Approving Authority<\/th><\/tr><\/thead>\n <tbody>\n <tr><td rowspan=\"3\">Continuation of Temporary Posts<\/td><td>Up to Selection Grade [Pay Level-12]<\/td><td class=\"ht\">Secretary of Admin. Ministry in consultation with FA<\/td><\/tr>\n <tr><td>Above Selection Grade below Apex [L-12 to L-17]<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td>Apex Level [Pay Level-17]<\/td><td class=\"warn\">Committee of Secretaries [Secretary (DoE) + Secretary (DoP&T) + Cabinet Secretary]<\/td><\/tr>\n <tr><td>Transfer of Posts<\/td><td>All posts<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td rowspan=\"3\">Conversion \u2014 Temporary to Permanent<\/td><td>Up to Selection Grade [Pay Level-12]<\/td><td class=\"ht\">Secretary of Admin. Ministry in consultation with FA<\/td><\/tr>\n <tr><td>Above Selection Grade below Apex<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td>Apex Level [Pay Level-17]<\/td><td class=\"warn\">Committee of Secretaries<\/td><\/tr>\n <tr><td rowspan=\"2\">Permanent Up-gradation<\/td><td>SAG and above [Pay Level-14+]<\/td><td class=\"warn\">Cabinet<\/td><\/tr>\n <tr><td>Below SAG [Below Pay Level-14]<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td rowspan=\"2\">Temporary Up-gradation<\/td><td>SAG and above<\/td><td class=\"warn\">ACC (as per Transaction of Business Rules 1961)<\/td><\/tr>\n <tr><td>Below SAG<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td rowspan=\"2\">Permanent Down-gradation<\/td><td>SAG and above [Pay Level-14+]<\/td><td class=\"warn\">Cabinet<\/td><\/tr>\n <tr><td>Below SAG<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td rowspan=\"3\">Temporary Down-gradation<\/td><td>SAG and above<\/td><td class=\"warn\">ACC (as per Transaction of Business Rules 1961)<\/td><\/tr>\n <tr><td>Below SAG<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td>Group B & C cadres (where Ministry is Competent Authority)<\/td><td class=\"ht\">Administrative Secretary in consultation with FA<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udd13<\/span><span>Power to relax any provision of these guidelines lies with the Department of Expenditure.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order3\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 3<\/span>\n <span class=\"rule-title\">Posts under Central Government \u2014 Compendium of Instructions <span class=\"tag-blue\">DoE OM dated 05.01.2024<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">Scope<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>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.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Not applicable to CPSEs (follow DPE). Autonomous Bodies covered under Order 2 (separate OM).<\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>All proposals routed through IFD with approval of Minister\/Secretary as applicable. Power to create posts resides only with Cabinet and DoE \u2014 no delegation in any CEE\/EFC\/DCN\/Bill.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Creation of Posts<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Level<\/th><th>Approving Authority<\/th><th>Additional Note<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>SAG and above [Pay Level-14+]<\/td><td class=\"warn\">Cabinet (as per Transaction of Business Rules 1961)<\/td><td>DoE views obtained at DCN stage<\/td><\/tr>\n <tr><td>Below SAG [Below Pay Level-14]<\/td><td class=\"neutral\">Department of Expenditure<\/td><td>Via IFD, with approval of Minister-in-Charge<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">5-Year Vacancy Rule, Revival, Continuation, Conversion, Up\/Down-gradation<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Same principles as Order 2 \u2014 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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Special Delegations to Specific Ministries \u2014 Appendix-1 to Order 3<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Ministry \/ Authority<\/th><th>Specific Delegation<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>C&AG<\/td><td>Full powers to create temporary and permanent HoD posts in Indian Audit and Accounts Dept. (upto \u20b92750\/- p.m. in old revised scales). Subject to funds by valid appropriation (temporary) or permanent recurring saving (permanent).<\/td><\/tr>\n <tr><td>Railways<\/td><td>Create non-gazetted revenue posts (crew only) as part of crew rationalisation\/review exercise.<\/td><\/tr>\n <tr><td>Intelligence Bureau (DIB)<\/td><td>Transfer of location of posts and exemption from deemed-abolition clause.<\/td><\/tr>\n <tr><td>Ministry of Defence<\/td><td>Transfer of posts including redesignation in Army\/Navy\/Air Force\/Coast Guard up to Major General\/equivalent \u2014 with concurrence of Secretary (Defence Finance)\/FA(DS) and approval of Raksha Mantri. Above Major General \u2192 approval of Finance Minister.<\/td><\/tr>\n <tr><td>Ministry of External Affairs<\/td><td>Transfer of posts among Missions\/Posts abroad.<\/td><\/tr>\n <tr><td>Lt. Governor of Delhi<\/td><td>Creation of Group A, B, C & D posts under Govt. of NCT of Delhi \u2014 subject to Balance from Current Revenues remaining positive.<\/td><\/tr>\n <tr><td>Department of Atomic Energy<\/td><td>Creation of scientific and technical posts in R&D Units\/aided institutions of D\/o Atomic Energy. For JS level and above \u2014 Cabinet Committee on Security approval required (PMO).<\/td><\/tr>\n <\/tbody>\n <\/table>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order4\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 4<\/span>\n <span class=\"rule-title\">Provision of Telephone Facilities and Reimbursements to Officers of Government of India <span class=\"tag-blue\">DoE OM dated 26.03.2018<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">\ud83d\udcde Official Telephones<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Deputy Secretary equivalent and above \u2192 entitled to office telephone with STD facility.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Below Deputy Secretary \u2192 Ministry\/Dept. decides in consultation with FA based on functional requirement. Should not be given routinely \u2014 extreme caution required.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udf10<\/span><span>ISD facility on official telephone \u2192 Administrative Secretaries only. All cases below Secretary level \u2192 decided by Administrative Secretary in consultation with FA.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcca<\/span><span>FA shall submit a half-yearly report to DoE on the number of ISD facilities concurred\/approved during a financial year.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">\ud83c\udfe0 Residential Telephones<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Deputy Secretary equivalent and above \u2192 entitled to one official residential landline with STD facility.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Below Deputy Secretary \u2192 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).<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No ISD facility on residential telephones.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Personal staff of Ministers (PS, Addl. PS, 1st PA) and Administrative Secretary's personal staff, Section Officer (Parliament) and ASO (Parliament) \u2192 one residential landline.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">\ud83d\udcf1 Mobile Handset<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Secretary and equivalent level \u2192 reimbursement for one mobile handset up to \u20b925,000\/- once during the whole tenure. No global roaming facility on the mobile connection.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">\ud83d\udcb0 Reimbursement of Call Charges \u2014 Monthly Ceilings<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Level<\/th><th>Monthly Ceiling (+ taxes)<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Secretary to GoI and equivalent<\/td><td class=\"ht\">\u20b94,200\/-<\/td><\/tr>\n <tr><td>Additional Secretary to GoI and equivalent<\/td><td class=\"neutral\">\u20b93,000\/-<\/td><\/tr>\n <tr><td>Joint Secretary to GoI and equivalent<\/td><td class=\"ai\">\u20b92,700\/-<\/td><\/tr>\n <tr><td>Director \/ Deputy Secretary to GoI and equivalent<\/td><td class=\"ai\">\u20b92,250\/-<\/td><\/tr>\n <tr><td>Below Deputy Secretary (max 25% of sanctioned Group A strength)<\/td><td>\u20b91,200\/-<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>One ceiling covers all \u2014 landline, mobile, broadband, data card. No separate SIM\/data-card provided by office.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udc6b<\/span><span>Husband and wife sharing same residential landline and both entitled \u2192 only one gets reimbursement for the landline. Mobile claims treated separately for each.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Reimbursement restricted to officer in whose name the mobile connection is registered.<\/span><\/li>\n <li><span class=\"bi\">\u2795<\/span><span>Excess up to 30% of ceiling \u2192 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.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Telephone reimbursement not admissible during leave or training exceeding one calendar month.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">\u2708\ufe0f Mobile Facility During Official Visits Abroad<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>SIM card to be provided by Mission\/Embassy where possible. Where not provided \u2192 \u20b92,000\/- per day for Additional Secretary and above, \u20b91,000\/- per day for other officers.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No mobile phone facility during any training period \u2014 including training abroad.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order5\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 5<\/span>\n <span class=\"rule-title\">Ceiling on Furnishings for Offices and Residences of Ministers <span class=\"tag-blue\">DoE OM dated 03.08.2017<\/span><\/span>\n <\/div>\n\n <table class=\"blk-tbl\">\n <thead><tr><th>Location<\/th><th>Furniture & Furnishings<\/th><th>Electrical Appliances<\/th><th>Periodicity<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Minister's office in Bungalow<\/td><td class=\"neutral\">\u20b93.5 lakh<\/td><td>\u20b91.75 lakh<\/td><td>Once during tenure<\/td><\/tr>\n <tr><td>Minister's office in Secretariat<\/td><td class=\"ht\">\u20b911.30 lakh<\/td><td>\u20b92.60 lakh<\/td><td>Once during tenure<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>These financial ceilings are to be strictly adhered to by all Ministries\/Departments. Issued with approval of Finance Minister.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order6\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 6<\/span>\n <span class=\"rule-title\">Guidelines for Holding Conferences \/ Workshops \/ Seminars (Domestic & International) <span class=\"tag-blue\">DoE OM dated 30.05.2018<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">The Key Threshold \u2014 \u20b940 Lakh<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Proposals involving expenditure above \u20b940 lakh for both international and domestic events need to be referred to Department of Expenditure. <span class=\"tag-red\">\u2757 \u20b940 lakh = the trigger for DoE referral<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Approval Flow \u2014 International Conferences<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 \u20b940 lakh or less<\/div>\n <p>Ministry\/Dept. + FA concurrence<br><br>Also needed: Minister-in-Charge approval + MEA political clearance + MHA security clearance (if required)<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Above \u20b940 lakh<\/div>\n <p>Refer to DoE \u2192 Cabinet Secretary approval (through Secretary, Expenditure)<br><br>Also needed: Minister-in-Charge approval + MEA clearance + MHA clearance<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Approval Flow \u2014 Domestic Conferences<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 \u20b940 lakh or less<\/div>\n <p>Ministry\/Dept. + FA concurrence<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Above \u20b940 lakh<\/div>\n <p>Refer to DoE \u2192 Secretary (Expenditure) approval<br><br>Approval of Secretary of Ministry\/Dept. to be obtained before referring to DoE.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Autonomous Bodies<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83d\udcb0 No Govt. Funds Required<\/div>\n <p>Administrative Ministry competent to approve \u2014 both domestic and international.<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Govt. Funds Required > \u20b940 lakh<\/div>\n <p>Refer to DoE (domestic or international).<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">General Instructions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udf0d<\/span><span>Events abroad should be discouraged except for promotion of trade\/business and Brand India. Identify a Nodal Ministry when multiple Ministries are involved.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>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.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcb5<\/span><span>Sufficient budget provision must be ensured and clearly indicated in the proposal before referring to DoE.<\/span><\/li>\n <li><span class=\"bi\">\u23f0<\/span><span>Delayed proposals will not be processed unless accompanied by a Delay Report stating reasons, duly approved by the Administrative Secretary.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udfe8<\/span><span>Holding conferences\/workshops at Five Star Hotels is banned \u2014 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 \u2192 refer to DoE with justification.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Ministries shall not seek ex-post facto approval \u2014 such proposals are liable to be rejected. <span class=\"tag-red\">\u2757 No ex-post facto for conferences<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>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.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order7\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 7<\/span>\n <span class=\"rule-title\">Instructions for Processing Foreign Visits of Officers \u2014 Screening Committee of Secretaries (SCoS) <span class=\"tag-blue\">DoE OM dated 05.01.2016<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">FVMS and Quarterly Rolling Plan<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcbb<\/span><span>All foreign visit data to be uploaded on the online Foreign Visit Management System (FVMS).<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>Each Ministry\/Dept. to prepare a Quarterly Rolling Plan (QRP) of proposed visits for the next 3 months \u2014 uploaded on FVMS, reviewed monthly with one month added.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Core Restrictions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2702\ufe0f<\/span><span>Delegation size to be bare minimum. If objectives can be achieved through exchange of letters\/tele-conferencing\/video-conferencing or by Mission abroad \u2192 no foreign visit.<\/span><\/li>\n <li><span class=\"bi\">\u23f0<\/span><span>Duration to be absolute minimum. Officers of appropriate functional level to be deputed \u2014 not those at higher levels.<\/span><\/li>\n <li><span class=\"bi\">5\ufe0f\u20e3<\/span><span>Foreign visits not to exceed 5 working days. Any delegation exceeding 5 working days or 5 members \u2192 placed before SCoS for approval.<\/span><\/li>\n <li><span class=\"bi\">4\ufe0f\u20e3<\/span><span>No officer to undertake more than 4 official visits abroad in a year. Secretary exceeding 4 \u2192 PM's approval through SCoS. Officers below Secretary exceeding 4 \u2192 SCoS approval.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Secretaries not to undertake foreign visits during Parliament Session unless absolutely unavoidable.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Minister and Secretary shall not normally be abroad simultaneously. If both required \u2192 necessity to be brought out clearly for PM's consideration through SCoS.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No MEA official from India in an outgoing delegation \u2014 use Indian Mission in destination country. Mobilisation from other Missions not to be resorted to. Any exception \u2192 prior Cabinet Secretary approval.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Approval Flow \u2014 Who Approves What<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83c\udfe2 Director level and below<\/div>\n <p>Administrative Secretary in consultation with FA.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83e\uddd1\u200d\ud83d\udcbc Above Director up to JS level<\/div>\n <p>Ministry\/Dept. in consultation with FA + approval of Minister-in-Charge.<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\ud83d\udd34 Secretary \/ Additional Secretary<\/div>\n <p>SCoS approval (except visits to SAARC countries including Myanmar \u2014 decided by Ministry with FA).<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Special Cases \u2192 SCoS<\/div>\n <p>\u2022 Delegation > 5 working days or > 5 members<br>\u2022 Secretary accompanying Minister to SAARC countries<br>\u2022 Secretary exceeding 4 visits\/year \u2192 PM through SCoS<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udccb SCoS Submission Requirements<\/div>\n <p>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.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Other Key Points<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfed<\/span><span>PSU\/AB officers exempt from SCoS procedure \u2014 unless forming part of a composite delegation from the administrative Ministry.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcbc<\/span><span>Expenditure on visits by Ministry officers borne by Government even if visit is in capacity as ex-officio member of PSU\/AB. Any relaxation \u2192 Secretary (Expenditure) approval.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udf10<\/span><span>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 \u2014 not supplemented by GoI terms.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcdd<\/span><span>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.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order8\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 8<\/span>\n <span class=\"rule-title\">Reimbursement for Newspapers to Officers at Residence <span class=\"tag-blue\">DoE OM dated 03.04.2016<\/span><\/span>\n <\/div>\n\n <table class=\"blk-tbl\">\n <thead><tr><th>Level<\/th><th>Monthly Reimbursement<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Secretary \/ Secretary equivalent<\/td><td class=\"ht\">As per actuals<\/td><\/tr>\n <tr><td>Additional Secretary \/ Additional Secretary equivalent<\/td><td class=\"neutral\">\u20b91,100\/-<\/td><\/tr>\n <tr><td>Joint Secretary \/ Joint Secretary equivalent<\/td><td class=\"ai\">\u20b9850\/-<\/td><\/tr>\n <tr><td>Director \/ Deputy Secretary \/ Under Secretary \/ Section Officer or equivalent<\/td><td>\u20b9500\/-<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcf0<\/span><span>Reimbursement on basis of a half-yearly certificate by the entitled officer \u2014 monthly submission of newspaper bills no longer required.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order9\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 9<\/span>\n <span class=\"rule-title\">Economy in Expenditure \u2014 Hospitality at Five Star Hotels (Banquet Rates) <span class=\"tag-blue\">DoE OM dated 06.05.2015<\/span><\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfe8<\/span><span>Meetings\/conferences at Five Star Hotels are banned \u2014 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.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udf7d\ufe0f<\/span><span>For such permitted engagements, hospitality at Five Star Hotels \u2192 MEA-fixed banquet rates apply:<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\">\n <thead><tr><th>Function<\/th><th>Rate per Head<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Buffet Lunch<\/td><td>\u20b9950\/-<\/td><\/tr>\n <tr><td>Buffet Dinner<\/td><td>\u20b9950\/-<\/td><\/tr>\n <tr><td>Sit-down Lunch<\/td><td>\u20b9950\/-<\/td><\/tr>\n <tr><td>Sit-down Dinner<\/td><td class=\"neutral\">\u20b91,050\/-<\/td><\/tr>\n <tr><td>Cocktail<\/td><td>\u20b9575\/-<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Administrative Secretary in consultation with FA to exercise utmost discretion and ensure these ceilings are strictly adhered to.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order10\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 10<\/span>\n <span class=\"rule-title\">Economy in Expenditure \u2014 Refreshments During Meetings, Seminars, Conferences <span class=\"tag-blue\">DoE OM dated 06.05.2015<\/span><\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2615<\/span><span>Revised ceilings per head (superseding earlier limit of \u20b9150\/- per head):<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\">\n <thead><tr><th>Item<\/th><th>Ceiling per Head<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Tea + Snacks<\/td><td>\u20b9200\/-<\/td><\/tr>\n <tr><td>High Tea<\/td><td class=\"neutral\">\u20b9500\/-<\/td><\/tr>\n <tr><td>Lunch \/ Dinner<\/td><td class=\"ht\">\u20b9750\/-<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Administrative Secretary in consultation with FA to exercise utmost discretion keeping in mind economy and financial propriety.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order11\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 11<\/span>\n <span class=\"rule-title\">Process for Scrapping of Government Vehicles Older than 15 Years <span class=\"tag-blue\">MoRTH OM dated 08.07.2024<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">E-Auction Platforms<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udda5\ufe0f<\/span><span>Condemned vehicles to be scrapped through e-auction using two approved platforms: (i) MSTC (Metal Scrap Trade Corporation Ltd \u2014 a Mini Ratna Company-I under Ministry of Steel), or (ii) GeM Forward Auction Portal (under Ministry of Commerce and Industries).<\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>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. <span class=\"tag-red\">\u2757 RVSF only \u2014 no other scrapping agencies<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">E-Auction Process \u2014 Step by Step<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\ude97 Step 1 \u2014 Register Vehicle Details<\/div>\n <p>Ministry\/Dept. shares condemned vehicle details (type, model, vintage, image) with the auction agency (MSTC or GeM).<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udcb0 Step 2 \u2014 Valuation & Reserve Price<\/div>\n <p>Conduct valuation through appointed or empanelled valuers. Finalise reserve price and tolerance %.<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udcc2 Step 3 \u2014 Portal Entry<\/div>\n <p>Enter reserve price and tolerance % into portal before auction launch. Auction agency forms lots and sends auction notification to RVSFs.<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83d\udd0d Step 4 \u2014 Inspection<\/div>\n <p>e-Auction launched. Prospective bidders permitted on-site inspection. High-quality images in catalog to reduce need for physical inspection.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83d\udcb3 Step 5 \u2014 EMD & Bidding<\/div>\n <p>Bidders deposit pre-bid Earnest Money Deposit (EMD) or Standing Security Deposit to become eligible. Bid submitted on portal.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83c\udfc6 Step 6 \u2014 Auction Result<\/div>\n <p>Auction closed at pre-determined time. Successful if highest bid \u2265 reserve price within tolerance. Cancelled if below tolerance \u2192 re-auction after re-fixing reserve price.<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83d\udcc4 Step 7 \u2014 Sale Order<\/div>\n <p>Auto-notification to highest bidder and seller. RVSF transfers bid amount \u2192 auction agency issues digitally signed Delivery\/Sale Order upon confirmation of payment.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83c\udfed Step 8 \u2014 Scrapping & Certificate<\/div>\n <p>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.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83d\udcb5 Step 9 \u2014 Payment to Seller<\/div>\n <p>Auction agency transfers bid amount to Union\/State Govt. along with Certificate of Deposit.<\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n <\/div>\n <\/main>\n\n<\/div>\n\n<script>\nfunction initScrollSpy() {\n const ids = [];\n document.querySelectorAll('[id]').forEach(el => {\n if(el.classList.contains('rule-block') || el.id === 'quickref') ids.push(el.id);\n });\n const links = document.querySelectorAll('.toc-list li a');\n window.addEventListener('scroll', () => {\n let cur = '';\n ids.forEach(id => {\n const el = document.getElementById(id);\n if (el && window.scrollY >= el.offsetTop - 120) cur = '#' + id;\n });\n links.forEach(a => {\n if (a.getAttribute('href') === cur) a.classList.add('active');\n else a.classList.remove('active');\n });\n 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}\n .sidebar { width: 100%; min-width: 100%; position: static; max-height: none; }\n .content-area { padding: 20px 18px 48px; }\n .pg-head { padding: 16px 18px 12px; }\n .flow-row { flex-direction: column; }\n .limit-grid { grid-template-columns: 1fr; }\n}\n<\/style>\n<\/head>\n<body>\n\n<div class=\"top-alert\">\n \ud83d\udd14 Delegation of Financial Powers Rules, 2024 | <strong>w.e.f. 1 April 2024<\/strong> | <em>Issued by Ministry of Finance, Department of Expenditure | Replaced DFPR 1978<\/em>\n<\/div>\n\n<div class=\"breadcrumb-bar\">\n <a href=\"#\">Home<\/a><span>\/<\/span>\n <a href=\"#\">Notes<\/a><span>\/<\/span>\n <a href=\"#\">DFPR 2024<\/a><span>\/<\/span>\n <strong>Complete Study Notes \u2014 Rules 1\u201321 + Annexures<\/strong>\n<\/div>\n\n<div class=\"wrapper\">\n\n \n <aside class=\"sidebar\">\n <div class=\"sb-brand\">\n <div class=\"ico\">\ud83d\udcbc<\/div>\n <div class=\"name\">CSS ADDA<\/div>\n <div class=\"sub\">Promotion Exams Portal<\/div>\n <div class=\"pill\">DFPR 2024<\/div>\n <\/div>\n\n <div class=\"toc-hd\">\ud83d\udccb Table of Contents<\/div>\n <div class=\"toc-sub\">Delegation of Financial Powers Rules, 2024<\/div>\n\n <ul class=\"toc-list\">\n <li><a href=\"#rule1\"><span class=\"toc-ic\">\ud83d\udccc<\/span><span class=\"toc-tx\">Rule 1 \u2014 Short Title & Commencement<\/span><span class=\"toc-n\">01<\/span><\/a><\/li>\n <li><a href=\"#rule2\"><span class=\"toc-ic\">\ud83d\udd13<\/span><span class=\"toc-tx\">Rule 2 \u2014 Power to Relax<\/span><span class=\"toc-n\">02<\/span><\/a><\/li>\n <li><a href=\"#rule3\"><span class=\"toc-ic\">\ud83d\udcd6<\/span><span class=\"toc-tx\">Rule 3 \u2014 Definitions<\/span><span class=\"toc-n\">03<\/span><\/a><\/li>\n <li><a href=\"#rule4\"><span class=\"toc-ic\">\ud83c\udfdb\ufe0f<\/span><span class=\"toc-tx\">Rule 4 \u2014 Provision of Funds by Parliament<\/span><span class=\"toc-n\">04<\/span><\/a><\/li>\n <li><a href=\"#rule5\"><span class=\"toc-ic\">\u2696\ufe0f<\/span><span class=\"toc-tx\">Rule 5 \u2014 General Conditions on Sanction<\/span><span class=\"toc-n\">05<\/span><\/a><\/li>\n <li><a href=\"#rule6\"><span class=\"toc-ic\">\ud83d\udd11<\/span><span class=\"toc-tx\">Rule 6 \u2014 Residuary Financial Powers<\/span><span class=\"toc-n\">06<\/span><\/a><\/li>\n <li><a href=\"#rule7\"><span class=\"toc-ic\">\u2705<\/span><span class=\"toc-tx\">Rule 7 \u2014 Sanction of Expenditure<\/span><span class=\"toc-n\">07<\/span><\/a><\/li>\n <li><a href=\"#rule8\"><span class=\"toc-ic\">\ud83d\uddc2\ufe0f<\/span><span class=\"toc-tx\">Rule 8 \u2014 Primary Unit of Appropriation<\/span><span class=\"toc-n\">08<\/span><\/a><\/li>\n <li><a href=\"#rule9\"><span class=\"toc-ic\">\ud83d\udce4<\/span><span class=\"toc-tx\">Rule 9 \u2014 Allotment of Funds<\/span><span class=\"toc-n\">09<\/span><\/a><\/li>\n <li><a href=\"#rule10\"><span class=\"toc-ic\">\ud83d\udd04<\/span><span class=\"toc-tx\">Rule 10 \u2014 Appropriation & Re-Appropriation<\/span><span class=\"toc-n\">10<\/span><\/a><\/li>\n <li><a href=\"#rule11\"><span class=\"toc-ic\">\ud83d\udce6<\/span><span class=\"toc-tx\">Rule 11 \u2014 Indents, Contracts & Purchases<\/span><span class=\"toc-n\">11<\/span><\/a><\/li>\n <li><a href=\"#rule12\"><span class=\"toc-ic\">\ud83c\udfe2<\/span><span class=\"toc-tx\">Rule 12 \u2014 Powers of Subordinate Authorities<\/span><span class=\"toc-n\">12<\/span><\/a><\/li>\n <li><a href=\"#rule13\"><span class=\"toc-ic\">\ud83d\udcc9<\/span><span class=\"toc-tx\">Rule 13 \u2014 Powers to Write Off Losses<\/span><span class=\"toc-n\">13<\/span><\/a><\/li>\n <li><a href=\"#rule14\"><span class=\"toc-ic\">\ud83d\udee1\ufe0f<\/span><span class=\"toc-tx\">Rule 14 \u2014 Insurance of Govt. Property<\/span><span class=\"toc-n\">14<\/span><\/a><\/li>\n <li><a href=\"#rule15\"><span class=\"toc-ic\">\u21a9\ufe0f<\/span><span class=\"toc-tx\">Rule 15 \u2014 Waiver of Recovery of Overpayment<\/span><span class=\"toc-n\">15<\/span><\/a><\/li>\n <li><a href=\"#rule16\"><span class=\"toc-ic\">\ud83c\udfd7\ufe0f<\/span><span class=\"toc-tx\">Rule 16 \u2014 Expenditure on Schemes\/Projects<\/span><span class=\"toc-n\">16<\/span><\/a><\/li>\n <li><a href=\"#rule17\"><span class=\"toc-ic\">\ud83e\udd1d<\/span><span class=\"toc-tx\">Rule 17 \u2014 Grant-in-Aid, Loans, etc.<\/span><span class=\"toc-n\">17<\/span><\/a><\/li>\n <li><a href=\"#rule18\"><span class=\"toc-ic\">\ud83c\udfea<\/span><span class=\"toc-tx\">Rule 18 \u2014 Trading Operations<\/span><span class=\"toc-n\">18<\/span><\/a><\/li>\n <li><a href=\"#rule19\"><span class=\"toc-ic\">\ud83c\udfda\ufe0f<\/span><span class=\"toc-tx\">Rule 19 \u2014 Dismantlement of Public Buildings<\/span><span class=\"toc-n\">19<\/span><\/a><\/li>\n <li><a href=\"#rule20\"><span class=\"toc-ic\">\ud83d\udcec<\/span><span class=\"toc-tx\">Rule 20 \u2014 Communication of Sanctions to Audit<\/span><span class=\"toc-n\">20<\/span><\/a><\/li>\n <li><a href=\"#rule21\"><span class=\"toc-ic\">\ud83d\udcdc<\/span><span class=\"toc-tx\">Rule 21 \u2014 Repeal and Savings<\/span><span class=\"toc-n\">21<\/span><\/a><\/li>\n <li><a href=\"#annexure1\"><span class=\"toc-ic\">\ud83d\udcce<\/span><span class=\"toc-tx\">Annexure I \u2014 List of Object Heads<\/span><span class=\"toc-n\">Ax1<\/span><\/a><\/li>\n <li><a href=\"#annexure2\"><span class=\"toc-ic\">\ud83d\udcdc<\/span><span class=\"toc-tx\">Annexure II \u2014 General Conditions<\/span><span class=\"toc-n\">Ax2<\/span><\/a><\/li>\n <li><a href=\"#appendix1\"><span class=\"toc-ic\">\ud83d\udccb<\/span><span class=\"toc-tx\">Appendix I \u2014 NS\/NIS Guidelines<\/span><span class=\"toc-n\">Ap1<\/span><\/a><\/li>\n <li><a href=\"#appendix2\"><span class=\"toc-ic\">\u2696\ufe0f<\/span><span class=\"toc-tx\">Appendix II \u2014 Recovery of Overpayment<\/span><span class=\"toc-n\">Ap2<\/span><\/a><\/li>\n <li><a href=\"#appendix3\"><span class=\"toc-ic\">\ud83c\udfd7\ufe0f<\/span><span class=\"toc-tx\">Appendix III \u2014 Appraisal of Schemes & Projects<\/span><span class=\"toc-n\">Ap3<\/span><\/a><\/li>\n <\/ul>\n <div style=\"font-size:10px;font-weight:700;text-transform:uppercase;letter-spacing:1px;color:#a0b4d0;padding:14px 18px 4px;\">Other Related Orders<\/div>\n <ul class=\"toc-list\">\n <li><a href=\"#order1\"><span class=\"toc-ic\">\ud83c\udfdb\ufe0f<\/span><span class=\"toc-tx\">Order 1 \u2014 Committee on Establishment Expenditure (CEE)<\/span><span class=\"toc-n\">O1<\/span><\/a><\/li>\n <li><a href=\"#order2\"><span class=\"toc-ic\">\ud83e\udd1d<\/span><span class=\"toc-tx\">Order 2 \u2014 Posts in Autonomous Bodies<\/span><span class=\"toc-n\">O2<\/span><\/a><\/li>\n <li><a href=\"#order3\"><span class=\"toc-ic\">\ud83d\udccb<\/span><span class=\"toc-tx\">Order 3 \u2014 Posts under Central Government<\/span><span class=\"toc-n\">O3<\/span><\/a><\/li>\n <li><a href=\"#order4\"><span class=\"toc-ic\">\ud83d\udcde<\/span><span class=\"toc-tx\">Order 4 \u2014 Telephone Facilities & Reimbursements<\/span><span class=\"toc-n\">O4<\/span><\/a><\/li>\n <li><a href=\"#order5\"><span class=\"toc-ic\">\ud83e\ude91<\/span><span class=\"toc-tx\">Order 5 \u2014 Furnishings for Ministers' Offices<\/span><span class=\"toc-n\">O5<\/span><\/a><\/li>\n <li><a href=\"#order6\"><span class=\"toc-ic\">\ud83c\udfa4<\/span><span class=\"toc-tx\">Order 6 \u2014 Conferences \/ Workshops \/ Seminars<\/span><span class=\"toc-n\">O6<\/span><\/a><\/li>\n <li><a href=\"#order7\"><span class=\"toc-ic\">\u2708\ufe0f<\/span><span class=\"toc-tx\">Order 7 \u2014 Foreign Visits of Officers (SCoS)<\/span><span class=\"toc-n\">O7<\/span><\/a><\/li>\n <li><a href=\"#order8\"><span class=\"toc-ic\">\ud83d\udcf0<\/span><span class=\"toc-tx\">Order 8 \u2014 Newspaper Reimbursement<\/span><span class=\"toc-n\">O8<\/span><\/a><\/li>\n <li><a href=\"#order9\"><span class=\"toc-ic\">\ud83c\udf7d\ufe0f<\/span><span class=\"toc-tx\">Order 9 \u2014 Hospitality at 5-Star Hotels<\/span><span class=\"toc-n\">O9<\/span><\/a><\/li>\n <li><a href=\"#order10\"><span class=\"toc-ic\">\u2615<\/span><span class=\"toc-tx\">Order 10 \u2014 Refreshments During Meetings<\/span><span class=\"toc-n\">O10<\/span><\/a><\/li>\n <li><a href=\"#order11\"><span class=\"toc-ic\">\ud83d\ude97<\/span><span class=\"toc-tx\">Order 11 \u2014 Scrapping of Govt. Vehicles (15+ Yrs)<\/span><span class=\"toc-n\">O11<\/span><\/a><\/li>\n \n <\/ul>\n <\/aside>\n\n \n <main class=\"main\">\n <div class=\"pg-head\">\n <h1>Delegation of Financial Powers Rules, 2024 \u2014 Study Notes<\/h1>\n <div class=\"pg-sub\">DFPR 2024 \u00b7 Ministry of Finance, Department of Expenditure \u00b7 w.e.f. 1 April 2024 \u00b7 Replaces DFPR 1978 \u00b7 CSS ADDA Promotion Exams Portal<\/div>\n <\/div>\n\n <div class=\"content-area\">\n\n\n<div id=\"rule1\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 1<\/span>\n <span class=\"rule-title\">Short Title and Commencement<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>These rules are called the <strong>Delegation of Financial Powers Rules, 2024<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>They came into force with effect from <strong>1st April, 2024<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udfdb\ufe0f<\/span><span>Issued by the <strong>Ministry of Finance, Department of Expenditure<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span>Replaces the earlier <strong>Delegation of Financial Powers Rules, 1978<\/strong> \u2014 which stands repealed from 1 April 2024 (see Rule 21).<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule2\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 2<\/span>\n <span class=\"rule-title\">Power to Relax<\/span>\n <\/div>\n\n <div class=\"sec-h\">Who Exercises \u2014 The President<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udc51<\/span><span>The <strong>President<\/strong>, being satisfied that it is necessary or appropriate, may by <strong>general or special order<\/strong> exercise the following <strong>5 powers<\/strong>:<\/span><\/li>\n <\/ul>\n\n <div class=\"limit-grid\" style=\"margin-top:14px;\">\n <div class=\"limit-card lc-grn\">\n <div class=\"limit-card-hd\">\u2705 (a) Relax<\/div>\n <p>Relax all or any provisions of these rules for any authority.<\/p>\n <\/div>\n <div class=\"limit-card lc-grn\">\n <div class=\"limit-card-hd\">\u2705 (b) Delegate Additional Powers<\/div>\n <p>Delegate to any authority powers <em>in addition<\/em> to those already delegated under these rules.<\/p>\n <\/div>\n <div class=\"limit-card lc-amb\">\n <div class=\"limit-card-hd\">\u26a0\ufe0f (c) Reduce Powers<\/div>\n <p>Reduce the powers delegated to any authority to such extent as may be specified in the order.<\/p>\n <\/div>\n <div class=\"limit-card lc-amb\">\n <div class=\"limit-card-hd\">\u26a0\ufe0f (d) Impose Additional Conditions<\/div>\n <p>Impose conditions in addition to those already specified by these rules.<\/p>\n <\/div>\n <\/div>\n <div class=\"limit-card lc-red\" style=\"margin: 0 0 14px;\">\n <div class=\"limit-card-hd\">\u274c (e) Withdraw Powers<\/div>\n <p>Withdraw from any authority all or any of the powers delegated under these rules.<\/p>\n <\/div>\n\n\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule3\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 3<\/span>\n <span class=\"rule-title\">Definitions <\/span>\n <\/div>\n\n <div class=\"sec-h\">13 Defined Terms<\/div>\n <table class=\"def-table\">\n <thead><tr><th style=\"width:200px;\">Term<\/th><th>Definition<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"dt-term\">Administrator<\/td><td>Administrator of a Union Territory, by whatever name designated, appointed under <strong>Article 239 of the Constitution<\/strong>.<\/td><\/tr>\n \n <tr><td class=\"dt-term\">Appropriation<\/td><td>The <strong>assignment of funds to defray charges<\/strong> for services indicated in voted or charged section. <\/td><\/tr>\n <tr><td class=\"dt-term\">Competent Authority<\/td><td>The <strong>President or such other authority<\/strong> to which the power is delegated by or under these rules, or any other general or special rules or orders of GoI.<\/td><\/tr>\n <tr><td class=\"dt-term\">Department of GoI<\/td><td>Any of the Ministries, Departments, Secretariats and Offices notified from time to time in the <strong>First Schedule to the Government of India (Allocation of Business) Rules<\/strong> and the <strong>Vice-President's Secretariat<\/strong>.<\/td><\/tr>\n <tr><td class=\"dt-term\">Finance Ministry<\/td><td>The <strong>Department of Expenditure, Ministry of Finance<\/strong>. <strong>Important condition:<\/strong> Where the Scheme of <strong>Integrated Financial Adviser (IFA)<\/strong> is in force \u2014 the IFA of that Department, subject to supervision by Finance Ministry, exercises all or any of the powers delegated by Finance Ministry. <\/td><\/tr>\n <tr><td class=\"dt-term\">Head of the Department<\/td><td>An authority or person <strong>not below the rank of Deputy Secretary to GoI<\/strong> (and equivalent) \u2014 declared by the Department as a HoD for an identifiable establishment. <span class=\"tag-red\">\u2757 Min. rank = Dy. Secretary<\/span><\/td><\/tr>\n <tr><td class=\"dt-term\">Head of Office<\/td><td>A <strong>Gazetted Officer<\/strong> designated as such, subordinate to Administrators and Heads of Departments.<\/td><\/tr>\n \n <tr><td class=\"dt-term\">Projects<\/td><td><strong>One-time expenditure<\/strong> 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. <span class=\"tag-amber\">\u2b50 Projects = one-time | Schemes = recurring delivery<\/span><\/td><\/tr>\n <tr><td class=\"dt-term\">Re-appropriation<\/td><td>Transfer, by a Competent Authority, of funds from one <strong>primary unit of appropriation to another<\/strong> to meet additional expenditure \u2014 <strong>within the same Section (Revenue or Capital)<\/strong> of the grant. <span class=\"tag-red\">\u2757 Within same section only \u2014 NOT Capital to Revenue or vice versa<\/span><\/td><\/tr>\n <tr><td class=\"dt-term\">Recurring \/ Non-recurring<\/td><td><strong>Recurring:<\/strong> Expenditure incurred at <strong>periodical intervals for the same purpose<\/strong>. <strong>Non-recurring:<\/strong> All other expenditure.<\/td><\/tr>\n <tr><td class=\"dt-term\">Schemes<\/td><td><strong>Programmes<\/strong> through which Departments of GoI <strong>spend resources for delivering goods or services or both<\/strong>.<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">Residual Definitions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcda<\/span><span>Terms used in DFPR 2024 but not defined here \u2192 have meanings assigned to them in the <strong>General Financial Rules (GFR)<\/strong>.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule4\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 4<\/span>\n <span class=\"rule-title\">Provision of Funds by Parliament<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfdb\ufe0f<\/span><span>After the <strong>Appropriation Bill is passed by Parliament<\/strong> AND <strong>assented to by the President<\/strong> \u2192 the amounts authorised become available to the concerned Departments of GoI to <strong>meet sanctioned expenditure<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccb Sequence \u2014 Funds Becoming Available<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Parliament passes <strong>Appropriation Bill<\/strong><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>President gives assent<\/strong> to the Bill<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Funds become <strong>available to Departments<\/strong> for sanctioned expenditure<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n<BR>\n<hr class=\"rule-div\">\n\n\n<div id=\"rule5\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 5<\/span>\n <span class=\"rule-title\">General Conditions on Powers to Sanction Expenditure<\/span>\n <\/div>\n\n <div class=\"sec-h\">New Principle or Practice Requires Finance Ministry Consent<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>No authority<\/strong> shall sanction expenditure or advances <strong>without the previous consent of the Finance Ministry<\/strong> if it involves the introduction of a <strong>new principle or practice likely to lead to increased expenditure in future<\/strong>.<\/span><\/li>\n <\/ul>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span>New principle\/practice \u2192 <strong>Finance Ministry (Dept. of Expenditure) consent MANDATORY before sanction<\/strong>. No exception.<\/span>\n <\/div>\n\n <div class=\"sec-h\">Subordinate Authority Must Follow Directions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>A Subordinate Authority shall exercise the power to sanction expenditure subject to any <strong>general or special order or direction<\/strong> which the authority delegating or re-delegating such power may issue or prescribe from time to time.<\/span><\/li>\n <\/ul>\n<\/div>\n<BR>\n<hr class=\"rule-div\">\n\n\n<div id=\"rule6\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 6<\/span>\n <span class=\"rule-title\">Residuary Financial Powers<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udd11<\/span><span>All financial powers <strong>NOT specifically delegated<\/strong> to any authority by these rules \u2014 including <strong>creation and abolition of posts<\/strong> \u2014 shall <strong>vest in the Finance Ministry<\/strong>.<\/span><\/li>\n <\/ul>\n <BR>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule7\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 7<\/span>\n <span class=\"rule-title\">Sanction of Expenditure<\/span>\n <\/div>\n\n <div class=\"sec-h\">Both Sanction AND Appropriation Required<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>All expenditure shall require <strong>BOTH<\/strong>:<\/span><\/li>\n <\/ul>\n <ul class=\"blist-sub\">\n <li><span class=\"bsi\">\u2460<\/span><span><strong>Sanction<\/strong> \u2014 authority to incur expenditure, AND<\/span><\/li>\n <li><span class=\"bsi\">\u2461<\/span><span><strong>Appropriation<\/strong> \u2014 funds made available by valid appropriation, re-appropriation, or advance from the Contingency Fund.<\/span><\/li>\n <\/ul>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span><strong>Sanction alone is NOT enough<\/strong> \u2014 funds must also be available via valid Appropriation. Expenditure against a sanction can be incurred <em>only when<\/em> funds are made available.<\/span>\n <\/div>\n\n <div class=\"sec-h\">Recurring Expenditure<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udd04<\/span><span>A sanction to <strong>recurring expenditure or liability becomes operative<\/strong> when funds for the <strong>first year<\/strong> are made available by valid Appropriation, Re-appropriation, or advance from the Contingency Fund.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>It <strong>remains effective for each subsequent year<\/strong> subject to appropriation in such years and the terms of the sanction.<\/span><\/li>\n <\/ul>\n <div class=\"box-green\">\n <div class=\"box-green-lbl\">\u2b50 Key Point on Recurring Sanctions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>Recurring sanction = operative on first-year funds; stays effective for subsequent years subject to <em>annual appropriation<\/em>. No separate sanction needed each year.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule8\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 8<\/span>\n <span class=\"rule-title\">Primary Unit of Appropriation <\/span>\n <\/div>\n\n <div class=\"sec-h\">What is the Primary Unit of Appropriation?<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\uddc2\ufe0f<\/span><span>A grant\/Appropriation is distributed by standard <strong>Object Heads<\/strong>. Each Object Head against which expenditure provision appears constitutes a <strong>primary unit of appropriation<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>It is the <strong>lowest unit of accounting classification<\/strong> denoting the objects of expenditure.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Additional Provisions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcca<\/span><span> A primary unit may include provision for both voted and charged expenditure \u2014 the amount of each shown separately.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccb<\/span><span> Standard Object Heads as specified by Finance Ministry from time to time. List at <strong>Annexure-I<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2699\ufe0f<\/span><span> Finance Ministry may <strong>add, delete or amend<\/strong> the primary units or prescribe an entirely different set.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Standard 6-Tier Classification <\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>S.No.<\/th><th>Type of Head<\/th><th>Code<\/th><th>Represents<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>1<\/td><td><strong>Major Head<\/strong><\/td><td>4 digits<\/td><td>Function<\/td><\/tr>\n <tr><td>2<\/td><td><strong>Sub-major Head<\/strong><\/td><td>2 digits<\/td><td>Sub-function<\/td><\/tr>\n <tr><td>3<\/td><td><strong>Minor Head<\/strong><\/td><td>3 digits<\/td><td>Programme<\/td><\/tr>\n <tr><td>4<\/td><td><strong>Sub-head<\/strong><\/td><td>2 digits<\/td><td>Scheme<\/td><\/tr>\n <tr><td>5<\/td><td><strong>Detailed Head<\/strong><\/td><td>2 digits<\/td><td>Sub-scheme<\/td><\/tr>\n <tr><td>6<\/td><td><strong>Object Head<\/strong><\/td><td>2 digits<\/td><td>Primary unit of Appropriation<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Numeric codes assigned by the <strong>Controller General of Accounts (CGA)<\/strong> for Major, Sub-major, Minor Heads, Sub-heads and Detailed Heads shall be followed.<\/span><\/li>\n <li><span class=\"bi\">\u2696\ufe0f<\/span><span>Distinction between Revenue and Capital Expenditure as defined in <strong>Government Accounting Rules<\/strong> and <strong>GFR<\/strong>.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule9\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 9<\/span>\n <span class=\"rule-title\">Allotment of Funds<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udce4<\/span><span>The <strong>Departments of GoI<\/strong> \u2014 or the authority on whose behalf a grant or Appropriation is authorised by Parliament \u2014 shall distribute the sanctioned funds, where necessary, among the <strong>controlling and disbursing officers subordinate to it<\/strong>.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"rule10\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 10<\/span>\n <span class=\"rule-title\">Appropriation and Re-Appropriation <\/span>\n <\/div>\n\n <div class=\"sec-h\">General Restrictions \u2014 8 Absolute Prohibitions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>New Service \/ New Instrument of Service (NS\/NIS):<\/strong> Without Parliament's prior approval, no funds shall be appropriated or re-appropriated for a <strong>NS or NIS not contemplated in the approved budget<\/strong>. Whether Parliament's prior approval is required or only reporting is needed \u2192 determined by <strong>financial limits prescribed by Budget Division, DEA<\/strong>. <span class=\"tag-red\">\u2757 NS\/NIS \u2192 Parliament approval. Limits fixed by Budget Division, DEA<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Unsanctioned expenditure:<\/strong> No appropriation\/re-appropriation to meet expenditure <strong>not sanctioned by a competent authority<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>No admin\/technical approval:<\/strong> No appropriation\/re-appropriation to any work that has <strong>not received administrative approval and technical sanction<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Charged \u2194 Voted mixing:<\/strong> Funds for <strong>charged expenditure<\/strong> cannot flow to <strong>voted expenditure<\/strong> \u2014 and vice versa. <span class=\"tag-red\">\u2757 Charged and Voted are permanently ring-fenced<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Between Grants:<\/strong> No re-appropriation from one grant to <strong>another grant<\/strong>. Re-appropriation is strictly within the same Grant only. <span class=\"tag-amber\">\u2b50 Same Grant only<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Capital \u2194 Revenue mixing:<\/strong> No re-appropriation from <strong>Capital to Revenue Section<\/strong> of a Grant \u2014 or vice versa. <span class=\"tag-red\">\u2757 Two sections of a Grant are ring-fenced from each other<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Already Parliament-augmented heads:<\/strong> No re-appropriation from an appropriation <strong>already augmented through a Supplementary Demand for Grant passed by Parliament<\/strong> \u2014 or under this rule itself.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Contingency Fund activity:<\/strong> No re-appropriation from savings under an activity for which a <strong>Contingency Fund Advance has already been obtained<\/strong> during the financial year.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Powers of Administrative Ministries\/Departments \u2014 7 Delegated Powers<\/div>\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccc Who: Chief Accounting Authorities of Admin Ministries\/Depts \u2014 Subject to Restrictions Above<\/div>\n <\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>May augment provisions of <strong>Salaries, Allowances, Wages, Pensionary Charges, Medical Expenses, Rent\/Rates\/Taxes for Land & Buildings<\/strong> through re-appropriation.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>May re-appropriate from <strong>Object Head 'Salaries' to 'Salaries' across schemes<\/strong> \u2014 a horizontal shift within the same object head across different schemes.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>May augment provisions <strong>already approved by Parliament through Supplementary Demands for Grants<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>May re-appropriate from the <strong>lump-sum NER provision to concerned NE area schemes<\/strong> only \u2014 strictly for NE area schemes\/programmes. Cannot use NER lump-sum for non-NER purposes. <span class=\"tag-amber\">\u2b50 NER lump-sum \u2192 NER schemes only<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>May appropriate\/re-appropriate to cover <strong>excess over authorised financial limits \u2014 up to 20%<\/strong> \u2014 subject to Competent Authority approval of that excess. <span class=\"tag-red\">\u2757 Beyond 20% excess \u2192 Finance Ministry approval required<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span>May augment any line item at object head level \u2014 <strong>up to limits prescribed by Finance Ministry<\/strong> through its specific or general orders.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span>All re-appropriation powers must be exercised <strong>in consultation with respective Financial Advisors<\/strong>, who shall ensure strict adherence to these rules.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Cases Requiring Prior Finance Ministry Approval \u2014 9 Prohibited Categories<\/div>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span>Except with <strong>previous consent of Budget Division with concurrence of Secretary (Expenditure)<\/strong>, the following 9 re-appropriations are PROHIBITED:<\/span>\n <\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Re-appropriation to meet <strong>Revenue Section expenditure from savings under Grants-in-Aid to States or UTs<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Re-appropriation between <strong>Capital Outlay and Loans<\/strong> \u2014 or vice versa \u2014 within the Capital Section.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Re-appropriation <strong>from 'Salaries' or 'Allowances' to any other primary unit of appropriation<\/strong>. <span class=\"tag-red\">\u2757 Salaries\/Allowances can only flow to Salaries\/Allowances<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>Re-appropriation <strong>from EAP provisions to Non-EAP provisions<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>Re-appropriation <strong>from\/to Secret Service Expenditure<\/strong>. Plus \u2014 augmentation of <strong>25% or more<\/strong> of the original Secret Service provision requires <strong>prior approval of C&AG<\/strong> also. <span class=\"tag-red\">\u2757 Secret Service re-appropriation = prohibited. 25%+ augmentation = C&AG approval too<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span>Re-appropriation <strong>from \"Buildings and Structures \/ Infrastructure Assets \/ Other Fixed Assets\"<\/strong> to any other unit.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span>Any appropriation\/re-appropriation to cover excess over authorised financial limits <strong>beyond 20%<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2467<\/span><span>Re-appropriation augmenting any line item at object head level <strong>beyond Finance Ministry prescribed limits<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2468<\/span><span>Re-appropriation to a head <strong>from which funds were previously redirected or re-appropriated to another head<\/strong> \u2014 no reverse flow allowed.<\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Govt. of India Decisions \u2014 Rule 10<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcdd Decision 1 \u2014 Revised Guidelines on Re-Appropriation (DoE O.M. dated 01.04.2024)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udce2<\/span><span>All previous instructions on re-appropriation stand <strong>null and void<\/strong> from date of this O.M.<\/span><\/li>\n <li><span class=\"bi\">\u2460<\/span><span><strong>Q1 Ban:<\/strong> No re-appropriation during the <strong>first quarter (April\u2013June)<\/strong> of any financial year without <strong>prior approval of Finance Ministry<\/strong>. <span class=\"tag-red\">\u2757 Q1 = always needs Finance Ministry approval first<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Schemes savings \u2192 Establishment:<\/strong> Savings from Central Schemes or CSS <strong>cannot be used to augment Establishment Expenditure<\/strong> without prior Finance Ministry approval.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>NER 10% savings:<\/strong> 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 \u2192 those savings may be used to meet other items to avoid bloating of appropriations.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span><strong>Routing:<\/strong>\n <ul class=\"blist-sub\">\n <li><span class=\"bsi\">\u25b8<\/span><span>Establishment-related proposals \u2192 <strong>Personnel (Pers.) Division, Dept. of Expenditure<\/strong><\/span><\/li>\n <li><span class=\"bsi\">\u25b8<\/span><span>All other proposals \u2192 <strong>Budget Division, DEA<\/strong><\/span><\/li>\n <\/ul>\n <\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span><strong>Monetary Limits for Re-Appropriation:<\/strong><\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\" style=\"margin-top:10px;\">\n <thead><tr><th>Nature<\/th><th>Object Heads Covered<\/th><th>Admin Ministry\/Dept. Limit<\/th><\/tr><\/thead>\n <tbody>\n <tr><td rowspan=\"2\"><strong>Establishment Expenditure *<\/strong><\/td><td>Office Expenses, Other Revenue Expenditure, Domestic Travel Expenses, Foreign Travel Expenses<\/td><td class=\"ai\"><strong>Up to \u20b92 crore<\/strong><\/td><\/tr>\n <tr><td>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<\/td><td class=\"neutral\"><strong>Up to \u20b95 crore<\/strong><\/td><\/tr>\n <tr><td><strong>Non-Establishment Expenditure<\/strong><\/td><td>All other object heads<\/td><td class=\"ht\"><strong>Up to \u20b915 crore<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\" style=\"margin-top:8px;\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span><em>* As per Annexure B to MoF OM No.1(22)-B(AC)\/2022 dated 23.02.2024 (Appendix-I). ** Minor Civil & Electrical Works.<\/em><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udce3<\/span><span><strong>Reporting Limit to Parliament:<\/strong> Any re-appropriation order increasing a line item at object head level by <strong>more than 20% of BE OR \u20b9100 crore (whichever more)<\/strong> \u2192 reported to Parliament with the <strong>last batch of Supplementary Demands<\/strong>. If issued after that \u2192 <strong>prior approval of Department of Expenditure required<\/strong>. <span class=\"tag-red\">\u2757 20% of BE or \u20b9100 Cr (whichever more) \u2192 report to Parliament<\/span><\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce DoE O.M. No. 01(14)\/2016-E.II(A)(Part-III) dated 01.04.2024<\/div>\n <\/div>\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83c\udf3f Decision 2 \u2014 NER Re-Appropriation (DoE O.M. dated 03.06.2024)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span><strong>Background:<\/strong> NER lump-sum funds sit under non-functional Major Heads <strong>2552, 4552 and 6552<\/strong>. These are control heads only \u2014 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.<\/span><\/li>\n <li><span class=\"bi\">\u2460<\/span><span>Re-appropriation from Major Heads 2552\/4552\/6552 to functional heads \u2192 delegated to the <strong>Secretary of the Ministry\/Department<\/strong>, including during <strong>Q1<\/strong>. Secretary may further sub-delegate to any officer <strong>not below the rank of Joint Secretary<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>All other re-appropriations from NER to non-NER purposes \u2192 continue to require <strong>approval of Secretaries or Finance Ministry<\/strong>, as applicable.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>This relaxation does <strong>NOT apply to Ministry of Development of NER (DoNER)<\/strong>. <span class=\"tag-red\">\u2757 DoNER is specifically excluded<\/span><\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce DoE O.M. No. 02(01)\/2024-E.II(A) dated 03.06.2024<\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule11\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 11<\/span>\n <span class=\"rule-title\">Indents, Contracts and Purchases <\/span>\n <\/div>\n\n <div class=\"sec-h\">General Power \u2014 Full Powers for Purchases and Contracts<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Subject to GFR provisions, a <strong>Department of GoI has full powers<\/strong> to sanction expenditure for purchases and execution of contracts.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Secretary's Monetary Limits<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 Open \/ Limited Tender<\/div>\n <p>Secretary of the Department \u2192 up to <strong>\u20b9100 crore<\/strong>.<br>Beyond \u20b9100 crore \u2192 <strong>Minister in charge<\/strong>.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Negotiated \/ Single Tender \/ Proprietary Contracts<\/div>\n <p>Secretary of the Department \u2192 up to <strong>\u20b925 crore<\/strong>.<br>Beyond \u20b925 crore \u2192 <strong>Minister in charge<\/strong>.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Re-delegation by Secretaries<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Secretaries may confer powers (not exceeding those vested in them under this rule and Rule 13) upon an Administrator, HoD, or any subordinate authority \u2014 <strong>in consultation with the Financial Advisor<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">PIB\/EFC\/Cabinet Approved Projects \u2014 Special Override<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfd7\ufe0f<\/span><span>Where a Project\/Scheme has been considered by <strong>PIB, EFC or Cabinet<\/strong> and <strong>financial limits for contracting\/purchase have been specifically prescribed<\/strong> in that approval \u2192 those limits govern. The standard Secretary\/Minister limits do not apply. <span class=\"tag-amber\">\u2b50 PIB\/EFC\/Cabinet project-specific limits override the standard limits<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">GoI Decision (1) \u2014 Clarification on PIB\/EFC\/Cabinet Projects<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccb When PIB\/EFC\/Cabinet Limits Apply<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Where the award of contract\/purchase\/consultancy forms part of a Project\/Scheme appraised by PIB or EFC and <strong>approved by Competent Financial Authority including Cabinet<\/strong>, and where financial limits have been <strong>specifically prescribed in that approval<\/strong> \u2192 those limits shall be followed. Standard limits do not apply.<\/span><\/li>\n <\/ul>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule12\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 12<\/span>\n <span class=\"rule-title\">Powers of Subordinate Authorities <\/span>\n <\/div>\n\n <div class=\"sec-h\">Departments Have Full Powers<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Departments of GoI have <strong>full powers for incurring revenue and capital expenditure<\/strong> in matters of Appropriation and Re-appropriation \u2014 subject to these rules.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Delegation Downwards \u2014 with Important Non-Delegable Exceptions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>A Department may, by general or special order, confer powers not exceeding its own upon an Administrator, HoD, or subordinate authority \u2014 <strong>in consultation with the Internal Financial Adviser<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>Three powers that CANNOT be re-delegated by the Department:<\/strong>\n <ul class=\"blist-sub\">\n <li><span class=\"bsi\">\u2460<\/span><span><strong>Re-appropriation of funds<\/strong> (Rule 10)<\/span><\/li>\n <li><span class=\"bsi\">\u2461<\/span><span><strong>Waiver of recovery of overpayment to Government servants<\/strong> (Rule 15)<\/span><\/li>\n <li><span class=\"bsi\">\u2462<\/span><span><strong>Appraisal and Approval of Schemes or Projects<\/strong> (Rule 16)<\/span><\/li>\n <\/ul>\n <span class=\"tag-red\">\u2757 Rules 10, 15, 16 powers are NON-DELEGABLE by the Department<\/span>\n <\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">HoD Can Authorise a Gazetted Officer \u2014 In Writing<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdd<\/span><span>The Administrator or HoD may, by a <strong>written order<\/strong>, authorise a Gazetted Officer serving under him to exercise powers to the extent specified. However, the <strong>Administrator\/HoD continues to be responsible<\/strong> for the correctness, regularity and propriety of all decisions taken by that officer. <span class=\"tag-amber\">\u2b50 Written order only. Responsibility stays with HoD \u2014 it does not transfer.<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Declaration of Head of Office<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfe2<\/span><span>Departments, Administrators, and HoDs may declare any <strong>Gazetted Officer subordinate to them as Head of Office<\/strong> for purposes of these rules.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>HoO shall exercise only such powers as <strong>delegated to him and as provided in the rules<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span><strong>Not more than one Gazetted Officer<\/strong> can be declared as HoO for the same office or establishment \u2014 unless the offices are distinctly separate from each other. <span class=\"tag-red\">\u2757 Only one HoO per office\/establishment<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Subject to GFR and General Conditions (Annexure-II)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span>Any authority exercising powers under these rules must comply with <strong>GFR, Finance Ministry subsidiary instructions and orders, restrictions\/scales issued by the Department, and General Conditions in Annexure-II<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Validation of Past Actions \u2014 Approving Actions Done Earlier<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Powers delegated under these rules can also be used for <strong>validation of an action already taken or expenditure\/liability already incurred<\/strong> \u2014 even if the validating authority had no competence at the time of the original action. <span class=\"tag-amber\">\u2b50 Ex-post facto validation is permissible under this rule<\/span><\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule13\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 13<\/span>\n <span class=\"rule-title\">Powers of Subordinate Authorities to Write Off Loss <\/span>\n <\/div>\n\n <div class=\"sec-h\">Basic Rule<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Power of Subordinate Authorities to write off losses shall be as per <strong>conditions and limits as specified by Finance Ministry from time to time<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">GoI Decision (1) \u2014 Conditions and Monetary Limits for Write-Off (DoE O.M. dated 01.04.2024)<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccb Four Mandatory Conditions Before Any Write-Off Can Be Sanctioned<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>The loss does NOT disclose a defect in rules or procedure requiring amendment by higher authority or Finance Ministry.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>There has NOT been serious negligence by any Government servant which may call for disciplinary action by a higher authority.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Before write-off, the Administrative Ministry\/Department must conduct a <strong>thorough and searching investigation<\/strong>. Lessons learnt must be applied to prevent recurrence in future.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>A <strong>quarterly statement of all write-offs<\/strong> must be submitted to the <strong>Integrated Finance Division<\/strong> \u2014 indicating reasons, nature, and remedial measures. <span class=\"tag-amber\">\u2b50 Quarterly statement to IFD is mandatory for every write-off<\/span><\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcb0 Monetary Limits \u2014 Irrecoverable Losses of Stores or Public Money<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Authority<\/th><th>Type of Loss<\/th><th>Limit per Case<\/th><\/tr><\/thead>\n <tbody>\n <tr><td rowspan=\"2\"><strong>Dept. of GoI<\/strong><\/td><td>Theft, fraud or negligence<\/td><td class=\"warn\"><strong>\u20b95,00,000<\/strong><\/td><\/tr>\n <tr><td>Other cases<\/td><td class=\"ht\"><strong>\u20b950,00,000<\/strong><\/td><\/tr>\n <tr><td rowspan=\"2\"><strong>Administrators (UTs)<\/strong><\/td><td>Theft, fraud or negligence<\/td><td class=\"ai\"><strong>\u20b92,00,000<\/strong><\/td><\/tr>\n <tr><td>Other cases<\/td><td class=\"neutral\"><strong>\u20b95,00,000<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcb0 Monetary Limits \u2014 Loss of Revenue or Irrecoverable Loans and Advances<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Authority<\/th><th>Limit per Case<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>Dept. of Revenue<\/strong><\/td><td class=\"ht\"><strong>Full powers<\/strong> for irrecoverable revenue losses + <strong>\u20b95,00,000<\/strong> for other cases<\/td><\/tr>\n <tr><td><strong>Other Depts. of GoI<\/strong><\/td><td class=\"neutral\"><strong>\u20b95,00,000<\/strong><\/td><\/tr>\n <tr><td><strong>Administrators (UTs)<\/strong><\/td><td class=\"ai\"><strong>\u20b92,00,000<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcb0 Monetary Limits \u2014 Deficiencies and Depreciation in Value of Stores (excluding motor vehicles\/motorcycles)<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Authority<\/th><th>Limit per Case<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>Dept. of GoI<\/strong><\/td><td class=\"neutral\"><strong>\u20b95,00,000<\/strong><\/td><\/tr>\n <tr><td><strong>Administrators<\/strong><\/td><td class=\"ai\"><strong>\u20b92,00,000<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\ude97 Condemnation of Motor Vehicles and Motorcycles<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span><strong>Dept. of GoI: Full powers<\/strong> for mature condemnation \u2014 when a vehicle crosses life criteria (km run OR years \u2014 <strong>whichever is reached LATER<\/strong>):<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\" style=\"margin:8px 0 10px;\">\n <thead><tr><th>Vehicle Type<\/th><th>Kilometers<\/th><th>Years<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>Heavy Commercial Motor Vehicles (HCVs)<\/strong><\/td><td class=\"ai\">4,00,000<\/td><td class=\"ai\">10<\/td><\/tr>\n <tr><td><strong>Light Commercial Motor Vehicles (LCVs)<\/strong><\/td><td class=\"neutral\">1,50,000<\/td><td class=\"neutral\">6\u00bd<\/td><\/tr>\n <tr><td><strong>Motor Cycles<\/strong><\/td><td class=\"ht\">1,20,000<\/td><td class=\"ht\">7<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span><strong>Certificate of unfitness required from:<\/strong> (i) E&M Workshop of National Airport Authority; (ii) Workshop of a State Road Transport Corporation; (iii) At other locations \u2014 Transport Workshop under Central or State Govt. Depts.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\uddd1\ufe0f<\/span><span><strong>Vehicles 15 years and above:<\/strong> Full power to scrap through a <strong>Registered Vehicle Scrapping Facility (RVSF) only<\/strong> \u2014 as per MoRTH guidelines. <span class=\"tag-amber\">\u2b50 15-year vehicles \u2192 RVSF only<\/span><\/span><\/li>\n <li><span class=\"bi\">\u23f0<\/span><span>Condemned vehicles must be <strong>disposed of within 3 months<\/strong> from placing fresh order with manufacturer for replacement.<\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce DoE O.M. No. 01(14)\/2016-E.II(A)(Part-III) dated 01.04.2024<\/div>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udce4 Re-delegation of Write-Off Powers<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Dept. of Revenue<\/strong> may re-delegate write-off powers to its officials per its own instructions.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>All <strong>other Ministries\/Departments<\/strong> may re-delegate write-off powers up to <strong>\u20b95,000 per case<\/strong> of loss of revenue to <strong>HoDs<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>For <strong>irrecoverable loss of stores and public money<\/strong>: may delegate to HoD by a <strong>written order<\/strong> \u2014 but delegation must <strong>not exceed 10% of the Department's own power<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>For <strong>deficiencies and depreciation in stores<\/strong> (other than motor vehicles\/motorcycles): same \u2014 written order to HoD, <strong>not exceeding 10% of the Department's power<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccc Valuation Rules and the Anti-Splitting Rule<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcb0<\/span><span><strong>Valuation of stores:<\/strong> Where priced accounts are maintained \u2192 <strong>\"book value\"<\/strong>. In other cases \u2192 <strong>\"replacement value\"<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcca<\/span><span><strong>\"Each case\" means the total at one time:<\/strong> The monetary limit applies to the <strong>total value of all stores to be written off on one occasion<\/strong> \u2014 not per individual article. Losses from one specific cause (fire, theft, flood etc.) must all be written off at one time \u2014 they <strong>cannot be split across multiple dates<\/strong> 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. <span class=\"tag-red\">\u2757 Splitting losses of one cause across different dates to avoid higher authority = prohibited<\/span><\/span><\/li>\n <\/ul>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule14\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 14<\/span>\n <span class=\"rule-title\">Insurance of Government Property<\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udee1\ufe0f<\/span><span>Government property \u2014 <strong>both movable and immovable<\/strong> \u2014 shall <strong>NOT be insured<\/strong>. <span class=\"tag-red\">\u2757 GoI = self-insurer. This is a fundamental principle.<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No Subordinate Authority shall undertake any liability or incur any expenditure in connection with insurance of Government property <strong>without previous consent of the Finance Ministry<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span><strong>Only exception:<\/strong> Where the Finance Ministry itself <strong>provides a relaxation<\/strong> from time to time. No subordinate authority can self-authorise insurance of Government property.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule15\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 15<\/span>\n <span class=\"rule-title\">Waiver of Recovery of Overpayment Made to Government Servants <\/span>\n <\/div>\n\n <div class=\"sec-h\">Who Can Waive \u2014 Conditions That Must Be Met<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>A Dept. of GoI, an Administrator, and any other Subordinate Authority to whom powers are delegated by special order of the President \u2014 may waive recovery of overpayment <strong>mistakenly<\/strong> made to a Govt. servant, subject to <strong>both<\/strong> conditions:\n <ul class=\"blist-sub\">\n <li><span class=\"bsi\">\u2460<\/span><span>The amount was drawn by the Govt. servant under a <strong>reasonable belief that he was entitled to it<\/strong>; AND<\/span><\/li>\n <li><span class=\"bsi\">\u2461<\/span><span>In the opinion of the authority \u2014 <strong>(a) recovery will cause undue hardship<\/strong>, OR <strong>(b) recovery is impossible<\/strong>.<\/span><\/li>\n <\/ul>\n <\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Monetary Limit and Role of Financial Adviser<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcb0<\/span><span>A Dept. of GoI may waive recovery up to <strong>\u20b92,00,000 per individual<\/strong> \u2014 <strong>with concurrence of Financial Adviser<\/strong> of the Department. Proposals exceeding \u20b92,00,000 \u2192 referred to <strong>Finance Ministry for concurrence<\/strong>. <span class=\"tag-red\">\u2757 Dept. limit = \u20b92 lakh with FA concurrence | Above \u20b92 lakh \u2192 Finance Ministry<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Fraud\/Negligence Examination \u2014 Mandatory<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Departments must examine whether overpayment was due to <strong>fraud, misrepresentation, collusion, favouritism, negligence or carelessness<\/strong> by those responsible. All waiver proposals must be accompanied by a <strong>report approved by the disciplinary authority<\/strong>. <span class=\"tag-red\">\u2757 Disciplinary authority's report is mandatory for every waiver proposal<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">GoI Decision (1) \u2014 General Instructions for Waiver (DoE O.M. dated 01.04.2024)<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\u23f0 Recovery Order Must Be Issued Within 1 Month of Detection<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>The date of the recovery order is a <strong>critical input<\/strong> for deciding waiver. Recovery order must be issued within <strong>one month from the date of detection<\/strong> of overpayment. <span class=\"tag-red\">\u2757 1 month from detection \u2192 mandatory deadline for issuing recovery order<\/span><\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccb 7 Guidelines for Processing Waiver Cases (up to \u20b92 lakh)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Examine all proposals under the provisions of Rule 15 of DFPR 2024.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Verify that <strong>no serious negligence<\/strong> on the part of any Govt. servant has taken place which may call for disciplinary action.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>If loss is due to a <strong>defect in existing rules\/procedures<\/strong> \u2192 bring to notice of the Ministry\/Dept. empowered to amend such rules.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>DoP&T OM dated 02.03.2016 (Appendix-II) to be <strong>strictly followed<\/strong>. Each case to be recommended by <strong>Financial Advisor<\/strong> and approved by <strong>Administrative Secretary<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>Where waiver arises from a <strong>Court direction<\/strong> \u2192 Ministry must satisfy itself there is appropriate justification for not challenging such direction.<\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span>If waiver is due to <strong>incorrect interpretation of rules\/procedures<\/strong> \u2192 review all similarly placed cases; take measures to correct lapses; keep final report and action taken on record.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span>If incorrect interpretation remained <strong>undetected over a long period<\/strong> \u2192 keep justification on record explaining why not caught during regular review\/internal audit.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcca 13-Point Checklist for Cases > \u20b92 Lakh Referred to Finance Ministry<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>S.No.<\/th><th>Information Required<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>1<\/td><td>Name of employee<\/td><\/tr>\n <tr><td>2<\/td><td>Designation<\/td><\/tr>\n <tr><td>3<\/td><td>Amount proposed for waiver<\/td><\/tr>\n <tr><td>4<\/td><td>Reason for overpayment<\/td><\/tr>\n <tr><td>5<\/td><td>Date of detection of overpayment<\/td><\/tr>\n <tr><td>6<\/td><td>Date of issue of recovery order<\/td><\/tr>\n <tr><td>7<\/td><td>Date of representation by employee (financial hardship) and date of its disposal<\/td><\/tr>\n <tr><td>8<\/td><td>Decision taken on the representation<\/td><\/tr>\n <tr><td>9<\/td><td>Category of exemption as per DoP&T OM dated 02.03.2016<\/td><\/tr>\n <tr><td>10<\/td><td>Relevant Rules under which pay fixation or allowance resulted in overpayment<\/td><\/tr>\n <tr><td>11<\/td><td>Whether Ministry satisfied that no defect in rules and no serious negligence calling for DA action<\/td><\/tr>\n <tr><td>12<\/td><td>Whether Service Book verified periodically; if yes, why wrong fixation not detected<\/td><\/tr>\n <tr><td>13<\/td><td>Why wrong fixation was not detected during internal audit<\/td><\/tr>\n <\/tbody>\n <\/table>\n <div class=\"goi-ref\">\ud83d\udcce DoE O.M. No. 01(14)\/2016-E.II(A)(Vol.III) dated 01.04.2024<\/div>\n <\/div>\n\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\u2696\ufe0f Supreme Court (Rafiq Masih, 2014) \u2014 5 Situations Where Recovery is Impermissible in Law<\/div>\n <p style=\"font-size:14px;color:#5a3d00;margin-bottom:8px;\">Per DoP&T OM dated 02.03.2016 (Appendix-II to DFPR 2024):<\/p>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Recovery from employees in <strong>Class-III and Class-IV (Group 'C' and Group 'D') service<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Recovery from <strong>retired employees<\/strong> or employees <strong>due to retire within one year<\/strong> of the recovery order.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Recovery where excess payment was made for a period <strong>exceeding five years<\/strong> before the recovery order was issued.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>Recovery where an employee was <strong>wrongfully required to discharge duties of a higher post<\/strong> and paid accordingly, though should have worked in a lower post.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>Any other case where the Court concludes that recovery would be <strong>iniquitous, harsh or arbitrary<\/strong> to an extent far outweighing the employer's equitable right to recover.<\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce DoP&T OM No. F.No.18\/03\/2015-Estt.(Pay-I) dated 02.03.2016<\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule16\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 16<\/span>\n <span class=\"rule-title\">Expenditure on Schemes or Projects<\/span>\n <\/div>\n\n <div class=\"sec-h\">Appraisal and Approval Required \u2014 Power is NON-DELEGABLE<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>A Dept. of GoI may sanction expenditure on any Scheme or Project as per powers delegated by Finance Ministry \u2014 but only after the outlay has been <strong>approved by the Competent Authority<\/strong> through the <strong>appraisal and approval process prescribed by Finance Ministry<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>The <strong>power of appraisal and approval under this rule shall NOT be delegated<\/strong>. This is reinforced by Rule 12 also which lists this as one of three non-delegable powers. <span class=\"tag-red\">\u2757 Appraisal and approval = NON-DELEGABLE. No Department can pass this down.<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Contracts Directly Tied to a Scheme<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udd17<\/span><span>Where award of contract\/purchase\/consultancy is <strong>directly part of the approved Scheme<\/strong> \u2192 processed as per <strong>financial limits laid down by the authority competent to approve that Scheme\/Project<\/strong>. <span class=\"tag-amber\">\u2b50 \"Directly part of the scheme\" contract follows the scheme approval limits \u2014 same concept as Rule 11 PIB\/EFC override<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">GoI Decision (1) \u2014 Expenditure on Public Funded Schemes and Projects (DoE O.M. dated 01.04.2024)<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcdc Current Framework \u2014 DoE OM dated 05.08.2016 (Appendix-III)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Appraisal and approval of public funded Schemes and Projects is governed by DoE's <strong>OM No. 24(35)\/PF-II\/2012 dated 5th August 2016<\/strong> \u2014 these guidelines continue till further orders.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span><strong>No new Scheme or Sub-Scheme<\/strong> shall be initiated without prior <strong>\"in-principle\" approval of the Department of Expenditure<\/strong> \u2014 except for announcements made in the Budget Speech for that year.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcca<\/span><span>Statement of Budget Estimates must be prepared per the approved scheme architecture. Any deviation must be <strong>a priori agreed with the concerned division of DoE<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udd04<\/span><span>Administrative Ministries\/Departments should continuously endeavour to <strong>merge, restructure or drop schemes<\/strong> that have become redundant or ineffective.<\/span><\/li>\n <\/ul>\n <div class=\"goi-ref\">\ud83d\udcce 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<\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule17\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 17<\/span>\n <span class=\"rule-title\">Grant-in-Aid, Loans, etc.<\/span>\n <\/div>\n\n <div class=\"sec-h\">Full Powers \u2014 But Two Mandatory Conditions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Departments of GoI and Administrators have <strong>full powers to sanction grants-in-aid including scholarships and loans<\/strong>.<\/span><\/li>\n <\/ul>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span><strong>Important condition:<\/strong> Must be in accordance with rules or principles prescribed <strong>with previous consent of Finance Ministry<\/strong>. A <strong>certificate to that effect must be included in the sanction order itself<\/strong>.<br><br>\n <strong>Important condition:<\/strong> Rate of interest on a loan and period of repayment must be fixed <strong>with previous consent of the Ministry of Finance<\/strong> \u2014 unless already prescribed in a general or special order of any Dept. of GoI.\n <span class=\"tag-red\">\u2757 (a) Finance Ministry consent for GIA rules + certificate in sanction | (b) MoF consent for loan interest rate and repayment period<\/span><\/span>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule18\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 18<\/span>\n <span class=\"rule-title\">Trading Operations <\/span>\n <\/div>\n\n <div class=\"sec-h\">Three Categories Requiring Finance Ministry Concurrence BEFORE Approval<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Even though the earlier provisions of these rules may say otherwise, <strong>all proposals<\/strong> in the following categories shall be referred to the <strong>Finance Ministry for concurrence before approval<\/strong>:<\/span><\/li>\n <\/ul>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Category (a):<\/strong> Proposals for purchase of commodities <strong>not intended for Government consumption<\/strong> but for <strong>sale or issue to the public, State Governments or any other agency<\/strong>. <span class=\"tag-amber\">\u2b50 Buying to sell = Finance Ministry concurrence needed (subject to \u20b925 crore threshold)<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Category (b):<\/strong> Proposals for <strong>fixing of prices in direct trading operations of Government<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>Category (c):<\/strong> Proposals from <strong>Government companies and undertakings<\/strong> referred to Govt. for <strong>fixation of prices of their products or stocks<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">The \u20b925 Crore Threshold \u2014 Applies Only to Categories (a) and (b)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Proposals under <strong>categories (a) and (b) do NOT need to be referred to Finance Ministry<\/strong> if the <strong>value of the transaction is below \u20b925 crore<\/strong>. <span class=\"tag-amber\">\u2b50 Categories (a) & (b): below \u20b925 crore \u2192 no Finance Ministry concurrence | Category (c) Government companies \u2192 ALWAYS refer regardless of amount<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udcd6 \"Government Company\" \u2014 Definition<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>Same meaning as in the <strong>Companies Act, 2013 (18 of 2013)<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule19\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 19<\/span>\n <span class=\"rule-title\">Dismantlement of Public Buildings<\/span>\n <\/div>\n\n <div class=\"sec-h\">General Power \u2014 Full Powers with FA Concurrence<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span><strong>Departments of GoI and Administrators<\/strong> have full powers to sanction dismantlement of public buildings (other than purely temporary structures) \u2014 provided powers are exercised <strong>with concurrence of their Financial Advisers<\/strong>. <span class=\"tag-amber\">\u2b50 Full powers vest in Departments and Administrators \u2014 not just HoDs. FA concurrence is mandatory.<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Four Conditions \u2014 All Must Be Satisfied<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>No building shall be dismantled unless first ascertained that it is <strong>not required by any other Department of GoI<\/strong>. <span class=\"tag-red\">\u2757 Must check with all other Depts. first<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>No building shall be demolished unless it is <strong>structurally in a dangerous condition<\/strong>, OR <strong>beyond economic repairs \u2014 certified by appropriate technical authority<\/strong>, OR <strong>necessary to vacate the site for a more important Government building\/structure<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Once dismantlement is sanctioned, the building shall be <strong>disposed of by public auction through CPWD<\/strong> \u2014 or the <strong>local Public Works Department<\/strong> in areas where CPWD does not operate. Exception: specific prior approval of Competent Authority taken for disposal to an identified party. <span class=\"tag-amber\">\u2b50 Disposal = public auction through CPWD or local PWD<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>Departments and Administrators have <strong>full powers to sanction dismantlement of purely temporary structures<\/strong> \u2014 no conditions required for these.<\/span><\/li>\n <\/ul>\n\n <div class=\"box-green\">\n <div class=\"box-green-lbl\">\ud83d\udcd6 \"Purely Temporary Structure\" \u2014 Defined in Rule 19<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>A structure <strong>whose life is not more than two years<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule20\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 20<\/span>\n <span class=\"rule-title\">Communication of Sanctions to Audit <\/span>\n <\/div>\n\n <div class=\"sec-h\">When Finance Ministry Concurrence Has Been Obtained<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcec<\/span><span>Whenever Finance Ministry concurrence is required under these rules \u2192 the Dept. shall communicate the sanction to the <strong>audit or Pay and Accounts Officer (PAO) concerned<\/strong> by adding the following standard clause:<\/span><\/li>\n <\/ul>\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udcdd Exact Standard Clause \u2014 Finance Ministry Concurrence<\/div>\n <p style=\"font-style:italic;font-size:14px;line-height:1.9;\">\"This order \/ memorandum issues with the concurrence of the Ministry of Finance (Department of Expenditure), vide their O.M.\/ U.O. No\u2026\u2026..dated\u2026\u2026\u2026\".<\/p>\n <\/div>\n\n <div class=\"sec-h\">When Internal\/Integrated FA Has Been Consulted<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Whenever a Dept. issues a financial sanction under these rules <strong>in consultation with its Internal Financial Adviser or Integrated Financial Adviser and with approval of the competent authority<\/strong> \u2192 it shall communicate to audit\/PAO by adding the following standard clause:<\/span><\/li>\n <\/ul>\n <div class=\"box-green\">\n <div class=\"box-green-lbl\">\ud83d\udcdd Exact Standard Clause \u2014 IFA\/Integrated FA Consulted<\/div>\n <p style=\"font-style:italic;font-size:14px;line-height:1.9;\">\"This sanction issues with the approval of competent authority. The advice of Internal Finance \/ Integrated Finance was conveyed vide Dy. No.\/ U.O. No\u2026\u2026\u2026dated\u2026\u2026\u2026\".<\/p>\n <\/div>\n\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"rule21\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Rule 21<\/span>\n <span class=\"rule-title\">Repeal and Savings<\/span>\n <\/div>\n\n <div class=\"sec-h\">Repeal of DFPR 1978<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span>The <strong>Delegation of Financial Powers Rules, 1978 is hereby repealed<\/strong> with effect from 1 April 2024. <span class=\"tag-red\">\u2757 DFPR 1978 stands repealed. DFPR 2024 applies from 01.04.2024.<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Savings \u2014 What Continues to Remain Valid<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span><strong>Important Condition:<\/strong> The repeal does not affect anything done, any order issued, any action taken, or any powers exercised before commencement of DFPR 2024. All <strong>sanctions, orders, declarations, or actions before DFPR 2024 remain operative<\/strong> \u2014 unless specifically cancelled or revoked by the authority that accorded them.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span><strong>Important Condition:<\/strong> All delegations made under <strong>special orders of Government<\/strong> also continue in force \u2014 unless <strong>specifically revoked by the President<\/strong>. <span class=\"tag-amber\">\u2b50 Special delegation orders under old rules continue; only the President can revoke them<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Entities Excluded from DFPR 2024 <\/div>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span>DFPR 2024 does NOT apply to the following five categories:<\/span>\n <\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Ministry of Railways<\/strong> and authorities subordinate to it.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Ministry of Defence<\/strong> and subordinate authorities \u2014 but <strong>only for expenditure debitable to Defence Services Estimates<\/strong>. <span class=\"tag-amber\">\u2b50 Ministry of Defence exclusion is partial \u2014 only for Defence Services Estimates expenditure<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>Department of Atomic Energy<\/strong> and <strong>Department of Space<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span><strong>Department of Telecommunications<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span><strong>Government of India's representatives abroad<\/strong> \u2014 their financial powers are governed by separate rules\/orders issued in consultation with Finance Ministry.<\/span><\/li>\n <\/ul>\n\n <div class=\"box-amber\">\n <div class=\"box-amber-lbl\">\ud83d\udccc Note \u2014 Alignment of Primary Units Still Required<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>Although excluded from DFPR 2024, the <strong>Ministry of Railways, Ministry of Defence, and Departments of Atomic Energy, Space and Telecommunications<\/strong> are required to <strong>align their Primary Units of Appropriation as far as possible<\/strong> on the lines of Rule 8 of DFPR 2024.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"annexure1\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Annexure I<\/span>\n <span class=\"rule-title\">List of Object Heads (Standard Primary Units of Appropriation) <span class=\"tag-red\">\u2b50 Linked to Rule 8<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccc Overview<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>Annexure I lists all <strong>standard Object Heads<\/strong> that constitute the <strong>Primary Units of Appropriation<\/strong> \u2014 the lowest level of accounting classification in the Government accounts system. Every expenditure in the budget is ultimately classified under one of these heads.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Structured in <strong>8 Object Classes<\/strong> under three broad categories: <strong>(A) Revenue Expenditure, (B) Capital Expenditure (Assets), (C) Accounting Adjustments<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"sec-h\">Category A \u2014 Revenue Expenditure<\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class I \u2014 Compensation to Employees<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcbc Key Object Heads \u2014 Compensation to Employees<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>01<\/strong><\/td><td><strong>Salaries<\/strong><\/td><td>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 <strong>leave encashment on LTC<\/strong>.<\/td><\/tr>\n <tr><td><strong>02<\/strong><\/td><td><strong>Wages<\/strong><\/td><td>Wages of labourers and staff currently paid out of contingencies.<\/td><\/tr>\n <tr><td><strong>05<\/strong><\/td><td><strong>Rewards<\/strong><\/td><td>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.<\/td><\/tr>\n <tr><td><strong>06<\/strong><\/td><td><strong>Medical Treatment<\/strong><\/td><td>Medical reimbursements\/treatment of Govt. employees\/pensioners.<\/td><\/tr>\n <tr><td><strong>07<\/strong><\/td><td><strong>Allowances<\/strong><\/td><td>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.<\/td><\/tr>\n <tr><td><strong>08<\/strong><\/td><td><strong>Leave Travel Concession<\/strong><\/td><td>Air\/rail\/bus fare or fare of any other entitled mode of transport under LTC Rules.<\/td><\/tr>\n <tr><td><strong>09<\/strong><\/td><td><strong>Training Expenses<\/strong><\/td><td>Fees, contingencies, materials etc. for training, workshops \u2014 but <strong>excludes domestic or foreign travel expenses<\/strong>.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class II \u2014 Social Security of Employees<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83c\udfe6 Key Object Head<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>04<\/strong><\/td><td><strong>Pensionary Charges<\/strong><\/td><td>All pensionary benefits including pensions and gratuity, contributions to service funds and CPF, leave encashment at retirement\/death\/termination, Government's contribution under NPS. <strong>Does NOT include social security expenditure like old age pension.<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class III \u2014 Goods and Services<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\uded2 Key Object Heads \u2014 Goods and Services<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes \/ Key Points<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>11<\/strong><\/td><td><strong>Domestic Travel Expenses<\/strong><\/td><td>TA\/DA for official tours and transfers within India. Also includes TA\/DA to non-official members travelling in India. Includes <strong>transfer TA payable to pensioners at time of retirement<\/strong>.<\/td><\/tr>\n <tr><td><strong>12<\/strong><\/td><td><strong>Foreign Travel Expenses<\/strong><\/td><td>TA\/DA for official tours and transfers outside India. Also TA\/DA to non-official members going on official tour abroad.<\/td><\/tr>\n <tr><td><strong>13<\/strong><\/td><td><strong>Office Expenses<\/strong><\/td><td>All recurring and non-recurring contingent expenses for maintaining office \u2014 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 <strong>office equipment\/furniture not exceeding threshold limit of \u20b91 lakh or 3 years of useful life<\/strong> (whichever of the two). Above this threshold \u2192 classified as capital. <strong>Vehicles (irrespective of usage) always classified as capital under Motor Vehicles.<\/strong><\/td><\/tr>\n <tr><td><strong>14<\/strong><\/td><td><strong>Rent, Rates and Taxes for Land and Buildings<\/strong><\/td><td>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 \u2192 classified as capital under 'Land' or 'Buildings and Structures'.<\/td><\/tr>\n <tr><td><strong>15<\/strong><\/td><td><strong>Royalty<\/strong><\/td><td>Expenses on royalties on patents, designs, trademarks, print, publishing, music etc.<\/td><\/tr>\n <tr><td><strong>16<\/strong><\/td><td><strong>Printing and Publication<\/strong><\/td><td>Printing of valuables, audit\/accounts reports, forms, stationery, codes\/manuals, e-books, pen drives, CDs etc. <strong>Excludes publicity material<\/strong> (goes under Advertising and Publicity).<\/td><\/tr>\n <tr><td><strong>18<\/strong><\/td><td><strong>Rent for Others<\/strong><\/td><td>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 \u2192 classified as capital.<\/td><\/tr>\n <tr><td><strong>19<\/strong><\/td><td><strong>Digital Equipment<\/strong><\/td><td>Revenue expenditure on hardware and software where cost of individual item does NOT exceed \u20b91 lakh or 3 years of useful life. Consumables like toner\/cartridge \u2192 always revenue (threshold limit does not apply to consumables).<\/td><\/tr>\n <tr><td><strong>21<\/strong><\/td><td><strong>Materials and Supplies<\/strong><\/td><td>Medical supplies, educational supplies, agricultural supplies, cleaning materials, hospital drugs\/medicines, chemicals, lab supplies, spare parts, clothing and tentage etc.<\/td><\/tr>\n <tr><td><strong>22<\/strong><\/td><td><strong>Arms and Ammunition<\/strong><\/td><td>Revenue expenditure on arms and ammunition for police and other para-establishments.<\/td><\/tr>\n <tr><td><strong>23<\/strong><\/td><td><strong>Cost of Ration<\/strong><\/td><td>Expenditure on procurement of ration provided to police and central armed police forces.<\/td><\/tr>\n <tr><td><strong>24<\/strong><\/td><td><strong>Fuels and Lubricants<\/strong><\/td><td>Petrol, oil, lubricants, CNG, diesel and other fuels.<\/td><\/tr>\n <tr><td><strong>26<\/strong><\/td><td><strong>Advertising and Publicity<\/strong><\/td><td>Commission to agents, printing of publicity material, advertising through print media, TV, outdoor, internet, mobile network, fairs and exhibitions.<\/td><\/tr>\n <tr><td><strong>27<\/strong><\/td><td><strong>Minor Civil and Electric Works<\/strong><\/td><td>Repairs and maintenance of minor civil and electrical works of office\/residential buildings. Running operation and maintenance of diesel gensets maintained by CPWD.<\/td><\/tr>\n <tr><td><strong>28<\/strong><\/td><td><strong>Professional Services<\/strong><\/td><td>Engagement of professionals, consultants, banks \u2014 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.<\/td><\/tr>\n <tr><td><strong>29<\/strong><\/td><td><strong>Repair and Maintenance<\/strong><\/td><td>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. <strong>Excludes upgradation, mid-life rehabilitation, retrofitting and reconditioning.<\/strong><\/td><\/tr>\n <tr><td><strong>39<\/strong><\/td><td><strong>Bank and Agency Charges<\/strong><\/td><td>Bank service charges, agency charges, MDR charges, DBT charges to banks, convenience fees for monetary transactions.<\/td><\/tr>\n <tr><td><strong>40<\/strong><\/td><td><strong>Awards and Prizes<\/strong><\/td><td>Awards and prizes given by Government to eminent persons and organisations.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class IV \u2014 Aid and Assistance<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83e\udd1d Grants and Transfers<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>31<\/strong><\/td><td><strong>Grants-in-Aid \u2014 General<\/strong><\/td><td>GIA for payments other than salaries and creation of capital assets. Includes welfare activities.<\/td><\/tr>\n <tr><td><strong>32<\/strong><\/td><td><strong>Contribution<\/strong><\/td><td>Contributions to international or national organisations related to membership. <strong>Does NOT include transfers to autonomous bodies or PSUs\/PSBs for corpus funds.<\/strong><\/td><\/tr>\n <tr><td><strong>33<\/strong><\/td><td><strong>Subsidies<\/strong><\/td><td>Subsidies released under various Government schemes.<\/td><\/tr>\n <tr><td><strong>34<\/strong><\/td><td><strong>Scholarships<\/strong><\/td><td>Scholarship amounts released to institutions\/organisations\/beneficiaries\/individuals.<\/td><\/tr>\n <tr><td><strong>35<\/strong><\/td><td><strong>Grants for Creation of Capital Assets<\/strong><\/td><td>GIA released for creation of capital assets. Includes Viability Gap Funding.<\/td><\/tr>\n <tr><td><strong>36<\/strong><\/td><td><strong>Grants-in-Aid \u2014 Salaries<\/strong><\/td><td>GIA released for payment of salaries.<\/td><\/tr>\n <tr><td><strong>37<\/strong><\/td><td><strong>Aid Material and Equipment<\/strong><\/td><td>Value of aid material and equipment transferred to Ministries\/Depts.\/other Govts.\/organisations. Includes grants given in kind.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class V \u2014 Miscellaneous Revenue Expenditure<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udccb Miscellaneous Heads<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>41<\/strong><\/td><td><strong>Secret Service Expenditure<\/strong><\/td><td>Expenses on secret services. <span class=\"tag-red\">\u2757 No re-appropriation from\/to this head without Finance Ministry approval. 25%+ augmentation needs C&AG approval too.<\/span><\/td><\/tr>\n <tr><td><strong>44<\/strong><\/td><td><strong>Loss in Exchange<\/strong><\/td><td>Loss due to difference in rate of exchange of foreign currency. Also includes exchange loss on repayment of foreign loans.<\/td><\/tr>\n <tr><td><strong>45<\/strong><\/td><td><strong>Interest Payments<\/strong><\/td><td>Payment of interest on capital and discount on loans. <strong>Charged Expenditure \u2014 exempt from NS\/NIS limits.<\/strong><\/td><\/tr>\n <tr><td><strong>49<\/strong><\/td><td><strong>Other Revenue Expenditure<\/strong><\/td><td>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.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Category B \u2014 Capital Expenditure (Assets)<\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class VI \u2014 Non-Financial Assets (Fixed and Intangible Assets)<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83c\udfd7\ufe0f Capital Asset Object Heads<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>Key Points<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>51<\/strong><\/td><td><strong>Motor Vehicles<\/strong><\/td><td>Procurement of motor vehicles on road \u2014 buses, cars, trucks, motorcycles. <strong>Irrespective of usage (office or otherwise)<\/strong> \u2014 always classified as capital.<\/td><\/tr>\n <tr><td><strong>52<\/strong><\/td><td><strong>Machinery and Equipment<\/strong><\/td><td>Machinery and equipment (other than motor vehicles and ICT equipment), electrical\/electronic equipment, medical appliances, precision instruments, watches, musical instruments. Cost must exceed <strong>\u20b91 lakh or 3 years of useful life<\/strong> (whichever of the two).<\/td><\/tr>\n <tr><td><strong>71<\/strong><\/td><td><strong>Information, Computer, Telecommunications (ICT) Equipment<\/strong><\/td><td>Computer hardware\/software, telecommunications devices, projectors, electromagnetic spectrum \u2014 exceeding threshold of <strong>\u20b91 lakh or 3 years of useful life<\/strong>.<\/td><\/tr>\n <tr><td><strong>72<\/strong><\/td><td><strong>Buildings and Structures<\/strong><\/td><td>Office buildings, residential buildings, hospitals, laboratories, auditorium, lighthouses, shelters, public monuments, land improvement. <span class=\"tag-red\">\u2757 No re-appropriation FROM this head without Finance Ministry approval.<\/span><\/td><\/tr>\n <tr><td><strong>73<\/strong><\/td><td><strong>Infrastructural Assets<\/strong><\/td><td>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.<\/td><\/tr>\n <tr><td><strong>74<\/strong><\/td><td><strong>Furniture and Fixtures<\/strong><\/td><td>Purchase of furniture and fixtures exceeding threshold of <strong>\u20b91 lakh or 3 years of useful life<\/strong> for office or functional use.<\/td><\/tr>\n <tr><td><strong>75<\/strong><\/td><td><strong>Arms and Ammunitions (Capital)<\/strong><\/td><td>Procurement of arms and ammunition of capital nature.<\/td><\/tr>\n <tr><td><strong>76<\/strong><\/td><td><strong>Upgradation, Procurement of Heritage Assets and n.e.c.<\/strong><\/td><td>Rehabilitation, overhaul, retrofitting of heritage assets recognised in asset register at nominal value of \u20b91\/-. Also procurement of fine art, cultural and archaeological items.<\/td><\/tr>\n <tr><td><strong>77<\/strong><\/td><td><strong>Other Fixed Assets<\/strong><\/td><td>Library books and publications, trees\/crops\/plants under institutional management, non-motor vehicles (bicycle, rickshaw, cart, trolleys, boat etc.).<\/td><\/tr>\n <tr><td><strong>78<\/strong><\/td><td><strong>Land<\/strong><\/td><td>Land including soil covering and associated surface waters (reservoirs, lakes, rivers and inland waters over which ownership rights can be exercised).<\/td><\/tr>\n <tr><td><strong>79<\/strong><\/td><td><strong>Non-produced Assets Other than Land<\/strong><\/td><td>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. \u2014 over which ownership rights are enforced but natural growth is not under direct institutional control.<\/td><\/tr>\n <tr><td><strong>80<\/strong><\/td><td><strong>Intangible Assets<\/strong><\/td><td>Copyright, patents, goodwill, intellectual property etc.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class VII \u2014 Financial Assets<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcb0 Financial Asset Object Heads<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>54<\/strong><\/td><td><strong>Investment<\/strong><\/td><td>Investments \u2014 purchase of shares and equity, investment in securities, fixed and term deposits, other investments.<\/td><\/tr>\n <tr><td><strong>55<\/strong><\/td><td><strong>Loans and Advances<\/strong><\/td><td>Loans and advances given by the Government.<\/td><\/tr>\n <tr><td><strong>56<\/strong><\/td><td><strong>Repayment of Borrowings<\/strong><\/td><td>Repayment of borrowings by the Government. <strong>Charged Expenditure \u2014 exempt from NS\/NIS limits.<\/strong><\/td><\/tr>\n <tr><td><strong>57<\/strong><\/td><td><strong>Subscription<\/strong><\/td><td>Subscriptions made by the Government of capital nature.<\/td><\/tr>\n <tr><td><strong>60<\/strong><\/td><td><strong>Other Capital Expenditure<\/strong><\/td><td>All other capital expenditure not classifiable under any other capital object head.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Category C \u2014 Accounting Adjustments<\/div>\n <div class=\"goi-outer\">\n <div class=\"goi-lbl\">Object Class VIII \u2014 Accounting Adjustments<\/div>\n <div class=\"goi-box\">\n <div class=\"goi-dec\">\n <div class=\"goi-dec-title\">\ud83d\udcca Accounting Adjustment Heads<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Code<\/th><th>Object Head<\/th><th>What It Includes<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>43<\/strong><\/td><td><strong>Suspense<\/strong><\/td><td>Amount kept under suspense heads pending adjustment under final head of account. Not applicable for NS\/NIS purposes.<\/td><\/tr>\n <tr><td><strong>61<\/strong><\/td><td><strong>Depreciation<\/strong><\/td><td>Depreciation charged on assets by commercial departments.<\/td><\/tr>\n <tr><td><strong>62<\/strong><\/td><td><strong>Reserves<\/strong><\/td><td>Provisions for reserves.<\/td><\/tr>\n <tr><td><strong>63<\/strong><\/td><td><strong>Inter Account Transfers<\/strong><\/td><td>Transfer of amount from one head to another.<\/td><\/tr>\n <tr><td><strong>64<\/strong><\/td><td><strong>Writes Off of Losses<\/strong><\/td><td>Write off of irrecoverable loans, trading losses.<\/td><\/tr>\n <tr><td><strong>69<\/strong><\/td><td><strong>Deduct Receipts<\/strong><\/td><td>Amounts paid from receipt heads by adjusting as reduction in receipts.<\/td><\/tr>\n <tr><td><strong>70<\/strong><\/td><td><strong>Deduct Recoveries<\/strong><\/td><td>Used to adjust overpayments in reduction of expenditure.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"box-amber\">\n <div class=\"box-amber-lbl\">\ud83d\udccc Important Note on Capital Classification<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udca1<\/span><span>Expenditure on <strong>improvement\/upgradation of assets<\/strong> \u2014 rehabilitation, overhaul, retrofitting \u2014 and <strong>lease charges for land\/buildings\/equipment whose ownership is transferable to Government<\/strong> \u2192 shall be classified as capital expenditure under the relevant asset Object Head.<\/span><\/li>\n <\/ul>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"annexure2\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Annexure II<\/span>\n <span class=\"rule-title\">General Conditions for Incurring Expenditure <span class=\"tag-red\">\u2b50 Linked to Rule 12<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccc These 11 conditions apply to ALL authorities exercising financial powers under DFPR 2024<\/div>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Formal Sanction in Name of President \u2014 Article 77:<\/strong> All powers delegated to Departments of GoI must be exercised by issue of <strong>formal sanctions in the name of the President<\/strong>, authenticated by officers authorised to do so under <strong>Article 77 of the Constitution<\/strong>. <span class=\"tag-amber\">\u2b50 All financial sanctions = in the name of the President, authenticated under Art. 77<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Compliance with GFR, FR\/SR, Economy Instructions, Fiscal Codes and Budget:<\/strong> Powers exercised subject to rules\/orders from Finance Ministry and nodal Ministries; provisions of <strong>GFR, Fundamental Rules & Supplementary Rules<\/strong>; economy instructions of Finance Ministry; Fiscal Codes and procedures; and limits being within the <strong>budgetary allocation for the year<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>Irregular Expenditure in Emergencies \u2014 Ex-Post Facto Sanction:<\/strong> Expenditure incurred in excess of powers under an emergent situation = <strong>irregular expenditure<\/strong>. Must be regularised by an <strong>ex-post facto sanction with the concurrence of FA and approval of Administrative Secretary<\/strong>. These powers shall <strong>NOT<\/strong> be used for areas where powers vest with the Cabinet. <span class=\"tag-red\">\u2757 Emergency excess = irregular. FA concurrence + Admin Secretary approval needed for regularisation. Cabinet powers excluded.<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span><strong>Capital = Revenue in Terms of Financial Powers:<\/strong> Subordinate authorities can exercise the same financial powers for <strong>capital expenditure as they can for revenue expenditure<\/strong> \u2014 except where the Department specifically restricts powers to revenue expenditure only for certain items. <span class=\"tag-amber\">\u2b50 Capital powers = Revenue powers unless specifically restricted by the Department<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span><strong>Current Duties Officer Can Exercise Full Powers of Regular Incumbent:<\/strong> An officer appointed to perform the <strong>current duties of a post in addition to his own<\/strong> can exercise <strong>all financial powers vested in the full-fledged incumbent<\/strong> of that post. <span class=\"tag-amber\">\u2b50 Officer on current duty = full powers of the post<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span><strong>Unusual Expenditure \u2014 Due Care Required:<\/strong> When sanctioning unusual expenditure, Departments must exercise due care and <strong>restrict growth of expenditure on new lines or new types of items<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span><strong>Legal Charges \u2014 Ministry of Law & Justice Consent:<\/strong> Expenditure on legal charges shall ordinarily be incurred only with the <strong>previous consent of Ministry of Law and Justice<\/strong> \u2014 except for charges whose rates are notified by MoL&J from time to time. <span class=\"tag-red\">\u2757 Legal charges \u2192 MoL&J consent required (except notified rates)<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2467<\/span><span><strong>Conveyance Hire:<\/strong> Financial limits and guidelines for expenditure on conveyance hire shall be as per <strong>extant instructions issued by Finance Ministry<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2468<\/span><span><strong>Renting of Buildings \u2014 CPWD\/DoE\/MoHUA Consultation:<\/strong> Departments are normally required to take accommodation on rent in consultation with <strong>CPWD \/ Directorate of Estates \/ Ministry of Housing and Urban Affairs<\/strong>. Where general pool accommodation is provided by MoHUA \u2192 renting shall not be resorted to. Reasonableness of rent, area and period of hire as per CPWD\/DoE\/MoHUA guidelines. For accommodation <strong>abroad<\/strong> \u2192 ceilings decided by <strong>Ministry of External Affairs in consultation with its FA<\/strong>. <span class=\"tag-amber\">\u2b50 Renting: CPWD\/DoE\/MoHUA for India | MEA + FA for abroad<\/span><\/span><\/li>\n <li><span class=\"bi\">\u2469<\/span><span><strong>Land Acquisition:<\/strong> Land must be acquired per GFR and relevant rules\/Acts. Departments may acquire land if a <strong>separate budget is approved<\/strong>. Must obtain <strong>certificate from CPWD\/DoE\/MoHUA that no Central Government land is available<\/strong> for this purpose. All purchases from private parties \u2192 must be in consultation with <strong>MoHUA\/CPWD or competent authorities of concerned State Governments<\/strong> to determine the reasonableness of the price. <span class=\"tag-red\">\u2757 Private land purchase: (a) separate budget needed, (b) certificate of no Govt. land available, (c) consultation with MoHUA\/CPWD or State authorities<\/span><\/span><\/li>\n <li><span class=\"bi\">\u246a<\/span><span><strong>Full Use of Delegations and Re-delegation:<\/strong> To optimally derive benefit from delegations, Departments should not only <strong>make full use of delegated powers<\/strong> but also <strong>further re-delegate to subordinate organisations<\/strong> to match their requirements. A <strong>complete review of re-delegations may be undertaken at least once in three years<\/strong>. <span class=\"tag-amber\">\u2b50 Review re-delegations: at least once in every 3 years<\/span><\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"appendix1\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Appendix I<\/span>\n <span class=\"rule-title\">Revised Guidelines on Financial Limits for 'New Service' \/ 'New Instrument of Service' <span class=\"tag-red\">\u2b50 Linked to Rule 10<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccb Context<\/div>\n <ul class=\"blist\">\n \n <li><span class=\"bi\">\ud83d\udce2<\/span><span>Issued in pursuance to approval by the <strong>Public Accounts Committee (PAC) vide its 103rd Report (17th Lok Sabha, 2023-24)<\/strong>. Supersedes earlier O.M. No. F.1(23)-B(AC)\/2005 dated 25.05.2006.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udfaf<\/span><span>Purpose: To revise norms for re-appropriation of funds and bring systemic uniformity, consistency, administrative efficiency and financial discipline.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"sec-h\">1. Definitions \u2014 NS and NIS<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>New Service (NS):<\/strong> As per <strong>Article 115(1)(a) of the Constitution<\/strong> \u2014 expenditure arising out of a <strong>new policy decision not brought to the notice of Parliament earlier<\/strong>, including a new activity or a new form of investment.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>New Instrument of Service (NIS):<\/strong> Relatively <strong>large expenditure arising out of important expansion of an existing activity<\/strong>. <span class=\"tag-amber\">\u2b50 NS = entirely new; NIS = significant expansion of existing<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">2. Applicability<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Limits apply to <strong>all Ministries including Railways, Defence and Department of Posts<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Limits aligned strictly with the <strong>object head of account<\/strong> \u2014 treated as Primary Unit of Appropriation. For civil Ministries \u2014 corresponds to 15-digit numeric code. For non-civil Ministries \u2014 final unit of appropriation in DDG.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No expenditure can be incurred from CFI on NS\/NIS without <strong>prior approval of Parliament through Supplementary Demands for Grants<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">3. Financial Limits \u2014 New Service (NS)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>All new services \u2014 <strong>except new 'Works' under Capital section<\/strong> \u2014 need <strong>prior approval of Parliament<\/strong> in every case.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>For new works under Capital Section (Machinery & Equipment, ICT Equipment, Buildings & Structures, Infrastructural Assets, Arms & Ammunition, Land):<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\">\n <thead><tr><th>Object Heads (Capital Works)<\/th><th>Reporting Limit<\/th><th>Prior Parliament Approval<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Machinery & Equipment; ICT Equipment; Building & Structure; Infrastructural Assets; Arms & Ammunitions; Land<\/td><td class=\"neutral\">Above \u20b950 crore but not exceeding \u20b9100 crore (within same section savings)<\/td><td class=\"warn\">Above \u20b9100 crore (within same section savings)<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">4. Financial Limits \u2014 New Instrument of Service (NIS)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>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):<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\">\n <thead><tr><th>Object Heads<\/th><th>Reporting Limit (re-appropriation allowed)<\/th><th>Prior Parliament Approval<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Investment; Loans & Advances; Subsidies; Machinery & Equipment; ICT; Buildings; Infrastructure; Arms; Land; GIA Capex\/General\/Salary<\/td><td class=\"neutral\">Upto <strong>20% of original appropriation<\/strong> (15-digit line) OR upto <strong>\u20b9100 crore<\/strong> \u2014 whichever is HIGHER (within same section savings)<\/td><td class=\"warn\">Above 20% of original appropriation OR above \u20b9100 crore \u2014 whichever is HIGHER<\/td><\/tr>\n <tr><td>All other Object Heads<\/td><td colspan=\"2\" class=\"ai\">Each case to be decided on merits per definitions of NS\/NIS<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">5. Object Head \u2014 NS\/NIS Status (Summary)<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 Exempted (Normal Establishment Expenditure \u2014 both NS & NIS)<\/div>\n <p>Salaries \u00b7 Wages \u00b7 Rewards \u00b7 Medical Treatment \u00b7 Allowances \u00b7 LTC \u00b7 Training \u00b7 Pensionary Charges \u00b7 Domestic Travel \u00b7 Foreign Travel \u00b7 Office Expenses \u00b7 Rent\/Rates\/Taxes \u00b7 Materials & Supplies \u00b7 Cost of Ration \u00b7 Fuels & Lubricants \u00b7 Minor Civil & Electric Works \u00b7 Repair & Maintenance \u00b7 Bank\/Agency Charges \u00b7 Loss in Exchange \u00b7 Other Revenue Expenditure<\/p>\n <p style=\"margin-top:6px;\"><strong>Also Exempted:<\/strong> Contribution (existing exemption) \u00b7 Interest Payments (Charged Expenditure) \u00b7 Repayment of borrowings (Charged)<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u274c All Cases \u2014 Decided on Merits (NS angle)<\/div>\n <p>Royalty \u00b7 Printing & Publication \u00b7 Rent for others \u00b7 Digital Equipment \u00b7 Arms & Ammunition (Rev.) \u00b7 Advertising & Publicity \u00b7 Professional Services \u00b7 Awards & Prizes \u00b7 GIA General \u00b7 Subsidies \u00b7 Scholarships \u00b7 GIA Capital Assets \u00b7 GIA Salaries \u00b7 Aid Material & Equipment \u00b7 Secret Service \u00b7 Motor Vehicles \u00b7 Furniture & Fixtures \u00b7 Upgradation\/Heritage Assets \u00b7 Other Fixed Assets \u00b7 Non-produced Assets \u00b7 Intangible Assets \u00b7 Other Capital Expenditure \u00b7 Depreciation \u00b7 Reserves \u00b7 Inter Account Transfers \u00b7 Writes Off of Losses \u00b7 Subscription<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Capital Works \u2014 NS Limits (Reporting: \u20b950\u2013100 Cr \/ Prior Approval: >\u20b9100 Cr)<\/div>\n <p>Machinery & Equipment \u00b7 ICT Equipment \u00b7 Buildings & Structures \u00b7 Infrastructural Assets \u00b7 Arms & Ammunitions (Capital) \u00b7 Land<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udd35 Not Applicable<\/div>\n <p>Suspense \u00b7 Deduct Receipts \u00b7 Deduct Recoveries (all accounting adjustment heads)<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">6. Emergency NS\/NIS \u2014 Contingency Fund Route<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Where in an emergent NS\/NIS case it is not possible to wait for Parliament's prior approval \u2192 the <strong>Contingency Fund of India can be drawn upon<\/strong> pending authorisation by Parliament. This should normally be done only when <strong>Parliament is not in session<\/strong>. The advance must be recouped by obtaining a Supplementary Grant.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udce2<\/span><span>When Parliament IS in session, a <strong>Supplementary Grant should preferably be obtained before<\/strong> incurring any NS\/NIS expenditure. Recourse to Contingency Fund should be only in cases of <strong>extreme urgency<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>The concerned Minister should, as far as possible, <strong>make a statement on the floor of Lok Sabha<\/strong> before such withdrawal. In emergent cases where this is not possible, a statement may be <strong>laid on the Table of the Lok Sabha after<\/strong> the withdrawal. Same procedure for Rajya Sabha.\n <span class=\"tag-red\">\u2757 Vote on Account provisions are NOT for NS\/NIS expenditure<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">7. Reporting and Supplementary Grants<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>If sufficient savings are available within the same section \u2192 re-appropriation can be made, <strong>subject to report to Parliament<\/strong> through the ensuing batch of Supplementary Demands. If that is not possible \u2192 through an Annex in the Detailed Demands of the Ministry for the ensuing year.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Mere depiction of augmented provisions in Revised Estimates is <strong>NOT adequate<\/strong> to meet the requirement to incur NS\/NIS expenditure.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>During <strong>Vote on Account period<\/strong>: NS expenditure can only be incurred through a Contingency Fund advance \u2014 such advances resumed to Contingency Fund on enactment of Appropriation Act.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">8. Checks to Be Observed<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>By IFD\/Budget Unit:<\/strong> A specific certificate to be recorded in each case involving augmentation \u2014 to the effect that the proposed augmentation attracts\/does not attract NS\/NIS limits.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>By PAOs:<\/strong> Each expenditure sanction to be examined by PAOs from the NS\/NIS angle, keeping in view the financial limits.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>In case of doubt between IFD and PAO \u2192 Ministry\/Dept. sends a self-contained communication to <strong>Budget Division, Ministry of Finance<\/strong> with FA's views. <strong>Budget Division's decision is final.<\/strong> <span class=\"tag-amber\">\u2b50 Budget Division = final arbiter on doubtful NS\/NIS cases<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">9. Exceptions \u2014 What Does NOT Attract NS\/NIS Limits<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Normal administrative expenditure including that resulting from re-organisation of Ministries\/Departments, holding of conferences, seminars, exhibitions, surveys, feasibility studies.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span>Assistance to foreign Governments, contributions to international bodies, fulfilment of Government guarantee on its invocation.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span>Transfers to State and UT Governments \u2014 provided the <strong>scheme is not new<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span>Limits applicable <strong>only to expenditure subject to Vote of Parliament<\/strong>. Charged expenditure is exempt. <span class=\"tag-red\">\u2757 NS\/NIS limits apply to VOTED expenditure only \u2014 not Charged<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">10. PAC Conclusion<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udce2<\/span><span>PAC in its 103rd Report stated: <em>\"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.\"<\/em><\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"appendix2\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Appendix II<\/span>\n <span class=\"rule-title\">Recovery of Wrongful\/Excess Payments Made to Government Servants \u2014 SC Judgment (Rafiq Masih) <span class=\"tag-red\">\u2b50 Linked to Rule 15<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccb Reference Case<\/div>\n <ul class=\"blist\">\n \n <li><span class=\"bi\">\u2696\ufe0f<\/span><span>Based on Supreme Court judgment in <strong>State of Punjab & Ors vs Rafiq Masih (White Washer) \u2014 CA No. 11527 of 2014 \u2014 decided 18.12.2014<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"sec-h\">1. Background \u2014 Why This OM Was Issued<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>The SC dealt with a batch of cases where monetary benefits were given to employees in excess of their entitlement due to <strong>unintentional mistakes by competent authorities<\/strong> in determining emoluments. The employees were not guilty of any misrepresentation or fraud \u2014 they were as innocent as their employers in the wrongful determination.<\/span><\/li>\n <li><span class=\"bi\">\u2696\ufe0f<\/span><span>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 <strong>hardship of a nature that would far outweigh the equitable balance of the employer's right to recover<\/strong> \u2014 i.e., where it would be <strong>iniquitous<\/strong> to recover.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">2. Five Situations Where Recovery is Impermissible in Law<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span>Recovery from employees belonging to <strong>Class-III and Class-IV (Group 'C' and Group 'D') service<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span>Recovery from <strong>retired employees<\/strong>, or employees who are <strong>due to retire within one year<\/strong> of the order of recovery.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span>Recovery when the excess payment has been made for a period of <strong>more than five years<\/strong> before the order of recovery is issued.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span>Recovery in cases where an employee was <strong>wrongfully required to discharge duties of a higher post<\/strong> and has been paid accordingly, even though he should have rightfully been working in an inferior post.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span>Any other case where the Court concludes that recovery would be <strong>iniquitous or harsh or arbitrary to such an extent as would far outweigh the equitable balance<\/strong> of the employer's right to recover.<\/span><\/li>\n <\/ul>\n <div class=\"box-red\">\n <span style=\"font-size:18px;flex-shrink:0;margin-top:2px;\">\u26a0\ufe0f<\/span>\n <span>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 <strong>only with the express approval of Department of Expenditure<\/strong>.<\/span>\n <\/div>\n\n <div class=\"sec-h\">3. Applicability to Indian Audit and Accounts Department<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>These orders are issued with the <strong>concurrence of the Comptroller and Auditor General of India<\/strong> in so far as persons serving in the Indian Audit and Accounts Department are concerned.<\/span><\/li>\n <\/ul>\n<BR>\n\n<hr class=\"rule-div\">\n\n\n<div id=\"appendix3\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Appendix III<\/span>\n <span class=\"rule-title\">Appraisal and Approval of Public Funded Schemes and Projects <span class=\"tag-red\">\u2b50 Linked to Rule 16<\/span><\/span>\n <\/div>\n\n <div class=\"box-blue\">\n <div class=\"box-blue-lbl\">\ud83d\udccb Reference OM<\/div>\n <ul class=\"blist\">\n \n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Applies to all public funded Schemes and Projects \u2014 <strong>except matters required to be placed before the Cabinet Committee on Security<\/strong>.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"sec-h\">1. Types of Schemes and Projects<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">Central Sector Schemes<\/div>\n <p>Implemented by Central Ministries\/Departments through designated implementation agencies. Funds routed through <strong>functional heads<\/strong> relevant to the sector. Fully funded by Central Government.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">Centrally Sponsored Schemes<\/div>\n <p>Implemented within <strong>National Development Agenda<\/strong> identified by Committee of Chief Ministers (NITI Aayog). Can have both Central and State Components. State Component routed through <strong>intergovernmental transfer heads 3601\/3602<\/strong>. Expenditure shared between Centre and State.<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">Projects<\/div>\n <p>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.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">2. Rationalization of Schemes<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No new Scheme or Sub-Scheme shall be initiated without the prior <strong>\"in-principle\" approval of the Department of Expenditure<\/strong>. Exception: announcements made in the <strong>Budget Speech<\/strong> for any given year. <span class=\"tag-red\">\u2757 No new scheme without DoE in-principle approval<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcca<\/span><span>Statement of Budget Estimates must be prepared per the approved scheme architecture. Any deviation \u2192 a priori agreed with the concerned division of DoE.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udd04<\/span><span>Ministries\/Departments should continuously endeavour to <strong>merge, restructure or drop schemes<\/strong> that have become redundant or ineffective. Restriction of in-principle approval does not apply to merging\/dropping existing schemes.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>DoE reserves the right to <strong>merge, restructure or drop any existing scheme or sub-scheme<\/strong>, in consultation with the Administrative Department, to enhance efficiency.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">3. Original Cost Estimates (OCE) \u2014 Appraisal and Approval Delegation<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Cost (\u20b9 Crore)<\/th><th>Appraised by<\/th><th>Approved by<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>Up to \u20b9100 Cr<\/strong><\/td><td class=\"ai\">Financial Adviser<\/td><td class=\"ai\">Secretary of the Administrative Department<\/td><\/tr>\n <tr><td><strong>>\u20b9100 Cr & up to \u20b9500 Cr<\/strong><\/td><td class=\"neutral\">SFC \/ DIB \u2014 Chaired by Secretary of Admin. Dept.<\/td><td class=\"neutral\">Minister-in-charge of the Administrative Department<\/td><\/tr>\n <tr><td><strong>>\u20b9500 Cr<\/strong><\/td><td class=\"warn\">EFC \/ PIB \u2014 Chaired by Expenditure Secretary<\/td><td class=\"ht\">>\u20b9500 Cr to \u20b91000 Cr: Minister-in-charge + Finance Minister<br>>\u20b91000 Cr: Cabinet \/ Committee of Cabinet<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Financial limits above = total size of Scheme\/Project including budgetary support, extra-budgetary resources, external aid, debt\/equity\/loans, state share etc.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>FA may refer any financial matter and seek DoE participation in SFC\/DIB meetings. For proposals above <strong>\u20b9300 crore<\/strong>, DoE participation in SFC\/DIB is <strong>mandatory<\/strong>. <span class=\"tag-red\">\u2757 Above \u20b9300 crore \u2192 DoE participation in SFC\/DIB is mandatory<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Delegated powers should be exercised only when <strong>budgetary allocation or medium-term scheme outlay as approved by DoE is available<\/strong>.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udd95<\/span><span>No new Company, Autonomous Body, Institution\/University or other SPV should be set up without <strong>approval of the Cabinet\/Committee of Cabinet<\/strong>, irrespective of outlay. Such cases appraised by the <strong>Committee of Establishment Expenditure (CEE) chaired by the Expenditure Secretary<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">4. Four Appraisal Bodies \u2014 Composition<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">EFC \u2014 Expenditure Finance Committee (Schemes >\u20b9500 Cr)<\/div>\n <p><strong>Chairperson:<\/strong> Expenditure Secretary<br>\n Members: Secretary (Admin. Ministry), FA (Admin. Ministry), Adviser PAMD (NITI Aayog), Repr. Budget Division, Repr. concerned Ministries\/Agencies<br>\n <strong>Member-Secretary:<\/strong> Jt. Secretary, Dept. of Expenditure<br>\n <em>Scientific Adviser invited for scientific schemes.<\/em><\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">SFC \u2014 Standing Finance Committee (Schemes \u20b9100\u2013500 Cr)<\/div>\n <p><strong>Chairperson:<\/strong> Secretary of Administrative Ministry\/Dept.<br>\n Members: JS in charge of Subject Division, Repr. NITI Aayog<br>\n <strong>Member-Secretary:<\/strong> FA of Administrative Ministry\/Dept.<br>\n <em>DoE repr. and others may be invited as per need.<\/em><\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">PIB \u2014 Public Investment Board (Projects >\u20b9500 Cr)<\/div>\n <p><strong>Chairperson:<\/strong> Expenditure Secretary<br>\n Members: Secretary (Admin. Ministry), FA (Admin. Ministry), Adviser PAMD (NITI Aayog), Repr. Budget Division, Repr. concerned Ministries<br>\n <strong>Member-Secretary:<\/strong> Jt. Secretary, Dept. of Expenditure<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">DIB \u2014 Delegated Investment Board (Projects \u20b9100\u2013500 Cr)<\/div>\n <p><strong>Chairperson:<\/strong> Secretary of Administrative Ministry\/Dept.<br>\n Members: JS in charge of Subject Division, Repr. NITI Aayog<br>\n <strong>Member-Secretary:<\/strong> FA of Administrative Ministry\/Dept.<br>\n <em>DoE repr. may be invited as per need.<\/em><\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">5. Revised Cost Estimates \u2014 When and How<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Increases due to <strong>statutory levies, exchange rate variation, price escalation within approved time cycle<\/strong>, and\/or increase <strong>up to 20%<\/strong> due to any other reason \u2014 are <strong>covered by the original cost approval<\/strong>. Such increases approved by the Secretary of Admin. Dept. with FA concurrence.<\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Increases <strong>beyond 20%<\/strong> due to time overrun, change in scope, under-estimation etc. (excluding statutory levies, exchange rate, price escalation within approved time) \u2192 must first be placed before a <strong>Revised Cost Committee chaired by the FA<\/strong> (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. <span class=\"tag-red\">\u2757 Beyond 20% increase \u2192 Revised Cost Committee (chaired by FA) \u2192 fresh appraisal<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">6. Pre-Investment Activities<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>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.<\/span><\/li>\n <li><span class=\"bi\">\u2705<\/span><span>Pre-investment activities <strong>up to \u20b9100 crore<\/strong> \u2192 approved by Secretary of Admin. Dept. with FA concurrence, provided financial resources are available and in-principle approval has been obtained. <span class=\"tag-amber\">\u2b50 Pre-investment up to \u20b9100 Cr \u2192 Secretary + FA concurrence<\/span><\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Pre-investment activities <strong>above \u20b9100 crore<\/strong> \u2192 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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">7. Medium Term Outlay \u2014 Sunset Dates<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>Every scheme should have a <strong>sunset date and an outcome review<\/strong>. Medium-term framework for schemes and their sunset dates are coterminous with the <strong>Finance Commission Cycles<\/strong>. Extension from one Finance Commission Cycle to another is <strong>contingent on a third-party evaluation<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">8. Formulation \u2014 Concept Paper and DPR<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>For all new Schemes \u2192 a <strong>Concept Paper<\/strong> should be prepared while seeking in-principle approval, including stakeholder consultations and pilot studies. A detailed paper for EFC appraisal to follow.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccb<\/span><span>For Projects \u2192 formulation should begin with a <strong>Feasibility Report<\/strong> 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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">9. Generic Structure of Detailed Paper \/ DPR (Annexure-I to Appendix-III)<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2460<\/span><span><strong>Context\/Background<\/strong> \u2014 sector description, national strategy and policy framework, general description of the scheme\/project.<\/span><\/li>\n <li><span class=\"bi\">\u2461<\/span><span><strong>Problems to be addressed<\/strong> \u2014 nature and magnitude of problems at local\/regional\/national level, baseline data\/surveys.<\/span><\/li>\n <li><span class=\"bi\">\u2462<\/span><span><strong>Aims and Objectives<\/strong> \u2014 development objectives, ranked in order of importance; outputs\/deliverables for each objective.<\/span><\/li>\n <li><span class=\"bi\">\u2463<\/span><span><strong>Strategy<\/strong> \u2014 analysis of alternative strategies, reasons for selection, prioritisation of locations, PPP opportunities, synergy with ongoing initiatives.<\/span><\/li>\n <li><span class=\"bi\">\u2464<\/span><span><strong>Target Beneficiaries<\/strong> \u2014 clear identification, stakeholder analysis, cost sharing options, impact on weaker sections.<\/span><\/li>\n <li><span class=\"bi\">\u2465<\/span><span><strong>Legal Framework<\/strong> \u2014 relevant legal framework, strengths and weaknesses.<\/span><\/li>\n <li><span class=\"bi\">\u2466<\/span><span><strong>Environmental Impact<\/strong> \u2014 EIA, land acquisition issues, forest\/wildlife clearances, R&R issues.<\/span><\/li>\n <li><span class=\"bi\">\u2467<\/span><span><strong>Technology<\/strong> \u2014 technology choices, evaluation of options, basis for selection.<\/span><\/li>\n <li><span class=\"bi\">\u2468<\/span><span><strong>Management<\/strong> \u2014 responsibilities of agencies, organisation structure, HR requirements, monitoring arrangements.<\/span><\/li>\n <li><span class=\"bi\">\u2469<\/span><span><strong>Finance<\/strong> \u2014 cost estimates, budget, means of financing, phasing of expenditure, cost sharing\/recovery options, sustainability issues.<\/span><\/li>\n <li><span class=\"bi\">\u246a<\/span><span><strong>Time Frame<\/strong> \u2014 proposed zero date, PERT\/CPM chart where relevant.<\/span><\/li>\n <li><span class=\"bi\">\u246b<\/span><span><strong>Cost Benefit Analysis<\/strong> \u2014 financial and economic CBA wherever returns are quantifiable.<\/span><\/li>\n <li><span class=\"bi\">\u246c<\/span><span><strong>Risk Analysis<\/strong> \u2014 legal\/contractual, environmental, revenue, project management, regulatory risks and mitigation.<\/span><\/li>\n <li><span class=\"bi\">\u246d<\/span><span><strong>Outcomes<\/strong> \u2014 success criteria in measurable terms, baseline data for impact assessment.<\/span><\/li>\n <li><span class=\"bi\">\u246e<\/span><span><strong>Evaluation<\/strong> \u2014 concurrent, mid-term or post-project evaluation arrangements. Continuation from one period to another is <strong>not permissible without third-party evaluation<\/strong>. <span class=\"tag-red\">\u2757 Scheme continuation requires third-party evaluation<\/span><\/span><\/li>\n <\/ul>\n<\/div>\n<BR>\n<hr class=\"rule-div\">\n\n\n<div id=\"order1\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 1<\/span>\n <span class=\"rule-title\">Committee on Establishment Expenditure (CEE) <span class=\"tag-blue\">DoE OM dated 15.09.2016<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">Why CEE Was Constituted<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcdc<\/span><span>As per Transaction of Business Rules 1961, creation of a new company, autonomous body, institution\/university or SPV \u2014 along with posts at Joint Secretary and above \u2014 needs Cabinet approval. To prevent proliferation of parastatal bodies and growth of establishment liabilities, a Committee on Establishment Expenditure (CEE) was constituted.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Composition of CEE<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Role<\/th><th>Designation<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Chairperson<\/td><td>Expenditure Secretary<\/td><\/tr>\n <tr><td>Member<\/td><td>Secretary of the Administrative Ministry\/Department<\/td><\/tr>\n <tr><td>Member<\/td><td>Joint Secretary, Dept. of Expenditure<\/td><\/tr>\n <tr><td>Member<\/td><td>Adviser, PAMD, NITI Aayog<\/td><\/tr>\n <tr><td>Member<\/td><td>Representative of Budget Division<\/td><\/tr>\n <tr><td>Member-Secretary<\/td><td>Financial Advisor of the Administrative Ministry\/Department<\/td><\/tr>\n <tr><td>Invitees<\/td><td>Representatives of other concerned Ministries\/Departments\/Agencies as required<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\uddc2\ufe0f<\/span><span>Integrated Finance of the Administrative Ministry\/Department functions as the Secretariat for the CEE.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">4 Questions CEE Examines for Any New Body<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2753<\/span><span>Is there a genuine need for the new body \u2014 or can objectives be achieved by restructuring an existing body or expanding a subordinate\/attached office?<\/span><\/li>\n <li><span class=\"bi\">\u2753<\/span><span>How many posts need to be created in the new body and at what levels?<\/span><\/li>\n <li><span class=\"bi\">\u2753<\/span><span>What will the recurring expenditure be for ten years, including establishment, running and O&M costs?<\/span><\/li>\n <li><span class=\"bi\">\u2753<\/span><span>To what extent can the recurring expenditure be borne from internal resources, minimising budgetary burden?<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">CEE Appraisal Flow<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83c\udfe2 Proposal for New Body<\/div>\n <p>Ministry\/Dept. prepares proposal. IFD acts as CEE Secretariat.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83d\udcca CEE Appraisal<\/div>\n <p>Examines 4 questions \u2014 need, posts, 10-year costs, internal resources.<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\ud83c\udfdb\ufe0f Cabinet Approval<\/div>\n <p>Creation of new body \u2014 always placed before Cabinet regardless of outlay.<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83d\udd17 If New Body + Project\/Scheme<\/div>\n <p>Combined EFC\/CEE or PIB\/CEE may be held. After appraisal \u2014 New Body \u2192 Cabinet; Project\/Scheme \u2192 per DoE OM 05.08.2016.<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udeab What Goes Directly on File (NOT to CEE)<\/div>\n <p>Creation of posts in existing Ministries\/Departments, Attached\/Subordinate offices, and within existing bodies \u2014 processed on file, not CEE.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Key Rules<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No pre-investment activity for a New Body or Institution shall be approved without in-principle approval of DoE \u2014 unless there is a specific Budget announcement.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udd12<\/span><span>All matters required to be placed before the Cabinet Committee on Security \u2192 forwarded to Pers. Division, Dept. of Expenditure.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order2\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 2<\/span>\n <span class=\"rule-title\">Posts in Autonomous Bodies under Central Government \u2014 Compendium of Instructions <span class=\"tag-blue\">DoE OM dated 04.01.2024<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">Scope & General Principles<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>Applies to all posts in Autonomous Bodies under Central Government. All earlier exemptions and specific delegations stand withdrawn.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Not applicable to CPSEs (follow DPE instructions) and Statutory posts (specifically mentioned in Act of Parliament).<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcb0<\/span><span>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.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>All proposals (except where delegated) routed through IFD with approval of Secretary of Administrative Ministry.<\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Creation of Posts<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Level of Post<\/th><th>Approving Authority<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>SAG and above [Pay Level-14+] and all Chief Executive Posts (irrespective of Pay Level)<\/td><td class=\"warn\">Cabinet<\/td><\/tr>\n <tr><td>Below SAG level [Below Pay Level-14]<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">Supernumerary Posts<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udc64<\/span><span>Personal to the officer \u2014 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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">The 5-Year Vacancy Rule \u2014 Abolition and Revival<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u23f0 Post Vacant > 5 Years<\/div>\n <p>Deemed abolished \u2014 whether or not an abolition order is issued.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 Revival Possible \u2014 5 Exceptions<\/div>\n <p>(i) Recruitment initiated within 4 yrs but not completed; (ii) Court directions to fill; (iii) Court orders delayed seniority finalisation; (iv) Promotion posts \u2014 no eligible candidates in feeder grade; (v) Essential posts with matching savings available.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83d\udccb Revival Process<\/div>\n <p>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.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Authority Table \u2014 Continuation, Transfer, Conversion, Up-gradation & Down-gradation<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Action<\/th><th>Level<\/th><th>Approving Authority<\/th><\/tr><\/thead>\n <tbody>\n <tr><td rowspan=\"3\">Continuation of Temporary Posts<\/td><td>Up to Selection Grade [Pay Level-12]<\/td><td class=\"ht\">Secretary of Admin. Ministry in consultation with FA<\/td><\/tr>\n <tr><td>Above Selection Grade below Apex [L-12 to L-17]<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td>Apex Level [Pay Level-17]<\/td><td class=\"warn\">Committee of Secretaries [Secretary (DoE) + Secretary (DoP&T) + Cabinet Secretary]<\/td><\/tr>\n <tr><td>Transfer of Posts<\/td><td>All posts<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td rowspan=\"3\">Conversion \u2014 Temporary to Permanent<\/td><td>Up to Selection Grade [Pay Level-12]<\/td><td class=\"ht\">Secretary of Admin. Ministry in consultation with FA<\/td><\/tr>\n <tr><td>Above Selection Grade below Apex<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td>Apex Level [Pay Level-17]<\/td><td class=\"warn\">Committee of Secretaries<\/td><\/tr>\n <tr><td rowspan=\"2\">Permanent Up-gradation<\/td><td>SAG and above [Pay Level-14+]<\/td><td class=\"warn\">Cabinet<\/td><\/tr>\n <tr><td>Below SAG [Below Pay Level-14]<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td rowspan=\"2\">Temporary Up-gradation<\/td><td>SAG and above<\/td><td class=\"warn\">ACC (as per Transaction of Business Rules 1961)<\/td><\/tr>\n <tr><td>Below SAG<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td rowspan=\"2\">Permanent Down-gradation<\/td><td>SAG and above [Pay Level-14+]<\/td><td class=\"warn\">Cabinet<\/td><\/tr>\n <tr><td>Below SAG<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td rowspan=\"3\">Temporary Down-gradation<\/td><td>SAG and above<\/td><td class=\"warn\">ACC (as per Transaction of Business Rules 1961)<\/td><\/tr>\n <tr><td>Below SAG<\/td><td class=\"neutral\">Department of Expenditure<\/td><\/tr>\n <tr><td>Group B & C cadres (where Ministry is Competent Authority)<\/td><td class=\"ht\">Administrative Secretary in consultation with FA<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udd13<\/span><span>Power to relax any provision of these guidelines lies with the Department of Expenditure.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order3\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 3<\/span>\n <span class=\"rule-title\">Posts under Central Government \u2014 Compendium of Instructions <span class=\"tag-blue\">DoE OM dated 05.01.2024<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">Scope<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2705<\/span><span>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.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Not applicable to CPSEs (follow DPE). Autonomous Bodies covered under Order 2 (separate OM).<\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>All proposals routed through IFD with approval of Minister\/Secretary as applicable. Power to create posts resides only with Cabinet and DoE \u2014 no delegation in any CEE\/EFC\/DCN\/Bill.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Creation of Posts<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Level<\/th><th>Approving Authority<\/th><th>Additional Note<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>SAG and above [Pay Level-14+]<\/td><td class=\"warn\">Cabinet (as per Transaction of Business Rules 1961)<\/td><td>DoE views obtained at DCN stage<\/td><\/tr>\n <tr><td>Below SAG [Below Pay Level-14]<\/td><td class=\"neutral\">Department of Expenditure<\/td><td>Via IFD, with approval of Minister-in-Charge<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"sec-h\">5-Year Vacancy Rule, Revival, Continuation, Conversion, Up\/Down-gradation<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Same principles as Order 2 \u2014 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.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Special Delegations to Specific Ministries \u2014 Appendix-1 to Order 3<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Ministry \/ Authority<\/th><th>Specific Delegation<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>C&AG<\/td><td>Full powers to create temporary and permanent HoD posts in Indian Audit and Accounts Dept. (upto \u20b92750\/- p.m. in old revised scales). Subject to funds by valid appropriation (temporary) or permanent recurring saving (permanent).<\/td><\/tr>\n <tr><td>Railways<\/td><td>Create non-gazetted revenue posts (crew only) as part of crew rationalisation\/review exercise.<\/td><\/tr>\n <tr><td>Intelligence Bureau (DIB)<\/td><td>Transfer of location of posts and exemption from deemed-abolition clause.<\/td><\/tr>\n <tr><td>Ministry of Defence<\/td><td>Transfer of posts including redesignation in Army\/Navy\/Air Force\/Coast Guard up to Major General\/equivalent \u2014 with concurrence of Secretary (Defence Finance)\/FA(DS) and approval of Raksha Mantri. Above Major General \u2192 approval of Finance Minister.<\/td><\/tr>\n <tr><td>Ministry of External Affairs<\/td><td>Transfer of posts among Missions\/Posts abroad.<\/td><\/tr>\n <tr><td>Lt. Governor of Delhi<\/td><td>Creation of Group A, B, C & D posts under Govt. of NCT of Delhi \u2014 subject to Balance from Current Revenues remaining positive.<\/td><\/tr>\n <tr><td>Department of Atomic Energy<\/td><td>Creation of scientific and technical posts in R&D Units\/aided institutions of D\/o Atomic Energy. For JS level and above \u2014 Cabinet Committee on Security approval required (PMO).<\/td><\/tr>\n <\/tbody>\n <\/table>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order4\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 4<\/span>\n <span class=\"rule-title\">Provision of Telephone Facilities and Reimbursements to Officers of Government of India <span class=\"tag-blue\">DoE OM dated 26.03.2018<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">\ud83d\udcde Official Telephones<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Deputy Secretary equivalent and above \u2192 entitled to office telephone with STD facility.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Below Deputy Secretary \u2192 Ministry\/Dept. decides in consultation with FA based on functional requirement. Should not be given routinely \u2014 extreme caution required.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udf10<\/span><span>ISD facility on official telephone \u2192 Administrative Secretaries only. All cases below Secretary level \u2192 decided by Administrative Secretary in consultation with FA.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcca<\/span><span>FA shall submit a half-yearly report to DoE on the number of ISD facilities concurred\/approved during a financial year.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">\ud83c\udfe0 Residential Telephones<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Deputy Secretary equivalent and above \u2192 entitled to one official residential landline with STD facility.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Below Deputy Secretary \u2192 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).<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No ISD facility on residential telephones.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Personal staff of Ministers (PS, Addl. PS, 1st PA) and Administrative Secretary's personal staff, Section Officer (Parliament) and ASO (Parliament) \u2192 one residential landline.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">\ud83d\udcf1 Mobile Handset<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Secretary and equivalent level \u2192 reimbursement for one mobile handset up to \u20b925,000\/- once during the whole tenure. No global roaming facility on the mobile connection.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">\ud83d\udcb0 Reimbursement of Call Charges \u2014 Monthly Ceilings<\/div>\n <table class=\"blk-tbl\">\n <thead><tr><th>Level<\/th><th>Monthly Ceiling (+ taxes)<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Secretary to GoI and equivalent<\/td><td class=\"ht\">\u20b94,200\/-<\/td><\/tr>\n <tr><td>Additional Secretary to GoI and equivalent<\/td><td class=\"neutral\">\u20b93,000\/-<\/td><\/tr>\n <tr><td>Joint Secretary to GoI and equivalent<\/td><td class=\"ai\">\u20b92,700\/-<\/td><\/tr>\n <tr><td>Director \/ Deputy Secretary to GoI and equivalent<\/td><td class=\"ai\">\u20b92,250\/-<\/td><\/tr>\n <tr><td>Below Deputy Secretary (max 25% of sanctioned Group A strength)<\/td><td>\u20b91,200\/-<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>One ceiling covers all \u2014 landline, mobile, broadband, data card. No separate SIM\/data-card provided by office.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udc6b<\/span><span>Husband and wife sharing same residential landline and both entitled \u2192 only one gets reimbursement for the landline. Mobile claims treated separately for each.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Reimbursement restricted to officer in whose name the mobile connection is registered.<\/span><\/li>\n <li><span class=\"bi\">\u2795<\/span><span>Excess up to 30% of ceiling \u2192 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.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Telephone reimbursement not admissible during leave or training exceeding one calendar month.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">\u2708\ufe0f Mobile Facility During Official Visits Abroad<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>SIM card to be provided by Mission\/Embassy where possible. Where not provided \u2192 \u20b92,000\/- per day for Additional Secretary and above, \u20b91,000\/- per day for other officers.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No mobile phone facility during any training period \u2014 including training abroad.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order5\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 5<\/span>\n <span class=\"rule-title\">Ceiling on Furnishings for Offices and Residences of Ministers <span class=\"tag-blue\">DoE OM dated 03.08.2017<\/span><\/span>\n <\/div>\n\n <table class=\"blk-tbl\">\n <thead><tr><th>Location<\/th><th>Furniture & Furnishings<\/th><th>Electrical Appliances<\/th><th>Periodicity<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Minister's office in Bungalow<\/td><td class=\"neutral\">\u20b93.5 lakh<\/td><td>\u20b91.75 lakh<\/td><td>Once during tenure<\/td><\/tr>\n <tr><td>Minister's office in Secretariat<\/td><td class=\"ht\">\u20b911.30 lakh<\/td><td>\u20b92.60 lakh<\/td><td>Once during tenure<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>These financial ceilings are to be strictly adhered to by all Ministries\/Departments. Issued with approval of Finance Minister.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order6\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 6<\/span>\n <span class=\"rule-title\">Guidelines for Holding Conferences \/ Workshops \/ Seminars (Domestic & International) <span class=\"tag-blue\">DoE OM dated 30.05.2018<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">The Key Threshold \u2014 \u20b940 Lakh<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>Proposals involving expenditure above \u20b940 lakh for both international and domestic events need to be referred to Department of Expenditure. <span class=\"tag-red\">\u2757 \u20b940 lakh = the trigger for DoE referral<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Approval Flow \u2014 International Conferences<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 \u20b940 lakh or less<\/div>\n <p>Ministry\/Dept. + FA concurrence<br><br>Also needed: Minister-in-Charge approval + MEA political clearance + MHA security clearance (if required)<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Above \u20b940 lakh<\/div>\n <p>Refer to DoE \u2192 Cabinet Secretary approval (through Secretary, Expenditure)<br><br>Also needed: Minister-in-Charge approval + MEA clearance + MHA clearance<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Approval Flow \u2014 Domestic Conferences<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\u2705 \u20b940 lakh or less<\/div>\n <p>Ministry\/Dept. + FA concurrence<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Above \u20b940 lakh<\/div>\n <p>Refer to DoE \u2192 Secretary (Expenditure) approval<br><br>Approval of Secretary of Ministry\/Dept. to be obtained before referring to DoE.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Autonomous Bodies<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83d\udcb0 No Govt. Funds Required<\/div>\n <p>Administrative Ministry competent to approve \u2014 both domestic and international.<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Govt. Funds Required > \u20b940 lakh<\/div>\n <p>Refer to DoE (domestic or international).<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">General Instructions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udf0d<\/span><span>Events abroad should be discouraged except for promotion of trade\/business and Brand India. Identify a Nodal Ministry when multiple Ministries are involved.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>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.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcb5<\/span><span>Sufficient budget provision must be ensured and clearly indicated in the proposal before referring to DoE.<\/span><\/li>\n <li><span class=\"bi\">\u23f0<\/span><span>Delayed proposals will not be processed unless accompanied by a Delay Report stating reasons, duly approved by the Administrative Secretary.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udfe8<\/span><span>Holding conferences\/workshops at Five Star Hotels is banned \u2014 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 \u2192 refer to DoE with justification.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Ministries shall not seek ex-post facto approval \u2014 such proposals are liable to be rejected. <span class=\"tag-red\">\u2757 No ex-post facto for conferences<\/span><\/span><\/li>\n <li><span class=\"bi\">\ud83d\udccc<\/span><span>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.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order7\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 7<\/span>\n <span class=\"rule-title\">Instructions for Processing Foreign Visits of Officers \u2014 Screening Committee of Secretaries (SCoS) <span class=\"tag-blue\">DoE OM dated 05.01.2016<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">FVMS and Quarterly Rolling Plan<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcbb<\/span><span>All foreign visit data to be uploaded on the online Foreign Visit Management System (FVMS).<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcc5<\/span><span>Each Ministry\/Dept. to prepare a Quarterly Rolling Plan (QRP) of proposed visits for the next 3 months \u2014 uploaded on FVMS, reviewed monthly with one month added.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Core Restrictions<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2702\ufe0f<\/span><span>Delegation size to be bare minimum. If objectives can be achieved through exchange of letters\/tele-conferencing\/video-conferencing or by Mission abroad \u2192 no foreign visit.<\/span><\/li>\n <li><span class=\"bi\">\u23f0<\/span><span>Duration to be absolute minimum. Officers of appropriate functional level to be deputed \u2014 not those at higher levels.<\/span><\/li>\n <li><span class=\"bi\">5\ufe0f\u20e3<\/span><span>Foreign visits not to exceed 5 working days. Any delegation exceeding 5 working days or 5 members \u2192 placed before SCoS for approval.<\/span><\/li>\n <li><span class=\"bi\">4\ufe0f\u20e3<\/span><span>No officer to undertake more than 4 official visits abroad in a year. Secretary exceeding 4 \u2192 PM's approval through SCoS. Officers below Secretary exceeding 4 \u2192 SCoS approval.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Secretaries not to undertake foreign visits during Parliament Session unless absolutely unavoidable.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>Minister and Secretary shall not normally be abroad simultaneously. If both required \u2192 necessity to be brought out clearly for PM's consideration through SCoS.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udeab<\/span><span>No MEA official from India in an outgoing delegation \u2014 use Indian Mission in destination country. Mobilisation from other Missions not to be resorted to. Any exception \u2192 prior Cabinet Secretary approval.<\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">Approval Flow \u2014 Who Approves What<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83c\udfe2 Director level and below<\/div>\n <p>Administrative Secretary in consultation with FA.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83e\uddd1\u200d\ud83d\udcbc Above Director up to JS level<\/div>\n <p>Ministry\/Dept. in consultation with FA + approval of Minister-in-Charge.<\/p>\n <\/div>\n <div class=\"flow-box fb-red\">\n <div class=\"flow-box-hd\">\ud83d\udd34 Secretary \/ Additional Secretary<\/div>\n <p>SCoS approval (except visits to SAARC countries including Myanmar \u2014 decided by Ministry with FA).<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\u26a0\ufe0f Special Cases \u2192 SCoS<\/div>\n <p>\u2022 Delegation > 5 working days or > 5 members<br>\u2022 Secretary accompanying Minister to SAARC countries<br>\u2022 Secretary exceeding 4 visits\/year \u2192 PM through SCoS<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udccb SCoS Submission Requirements<\/div>\n <p>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.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"sec-h\">Other Key Points<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfed<\/span><span>PSU\/AB officers exempt from SCoS procedure \u2014 unless forming part of a composite delegation from the administrative Ministry.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcbc<\/span><span>Expenditure on visits by Ministry officers borne by Government even if visit is in capacity as ex-officio member of PSU\/AB. Any relaxation \u2192 Secretary (Expenditure) approval.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udf10<\/span><span>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 \u2014 not supplemented by GoI terms.<\/span><\/li>\n <li><span class=\"bi\">\ud83d\udcdd<\/span><span>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.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order8\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 8<\/span>\n <span class=\"rule-title\">Reimbursement for Newspapers to Officers at Residence <span class=\"tag-blue\">DoE OM dated 03.04.2016<\/span><\/span>\n <\/div>\n\n <table class=\"blk-tbl\">\n <thead><tr><th>Level<\/th><th>Monthly Reimbursement<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Secretary \/ Secretary equivalent<\/td><td class=\"ht\">As per actuals<\/td><\/tr>\n <tr><td>Additional Secretary \/ Additional Secretary equivalent<\/td><td class=\"neutral\">\u20b91,100\/-<\/td><\/tr>\n <tr><td>Joint Secretary \/ Joint Secretary equivalent<\/td><td class=\"ai\">\u20b9850\/-<\/td><\/tr>\n <tr><td>Director \/ Deputy Secretary \/ Under Secretary \/ Section Officer or equivalent<\/td><td>\u20b9500\/-<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udcf0<\/span><span>Reimbursement on basis of a half-yearly certificate by the entitled officer \u2014 monthly submission of newspaper bills no longer required.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order9\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 9<\/span>\n <span class=\"rule-title\">Economy in Expenditure \u2014 Hospitality at Five Star Hotels (Banquet Rates) <span class=\"tag-blue\">DoE OM dated 06.05.2015<\/span><\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83c\udfe8<\/span><span>Meetings\/conferences at Five Star Hotels are banned \u2014 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.<\/span><\/li>\n <li><span class=\"bi\">\ud83c\udf7d\ufe0f<\/span><span>For such permitted engagements, hospitality at Five Star Hotels \u2192 MEA-fixed banquet rates apply:<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\">\n <thead><tr><th>Function<\/th><th>Rate per Head<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Buffet Lunch<\/td><td>\u20b9950\/-<\/td><\/tr>\n <tr><td>Buffet Dinner<\/td><td>\u20b9950\/-<\/td><\/tr>\n <tr><td>Sit-down Lunch<\/td><td>\u20b9950\/-<\/td><\/tr>\n <tr><td>Sit-down Dinner<\/td><td class=\"neutral\">\u20b91,050\/-<\/td><\/tr>\n <tr><td>Cocktail<\/td><td>\u20b9575\/-<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Administrative Secretary in consultation with FA to exercise utmost discretion and ensure these ceilings are strictly adhered to.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order10\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 10<\/span>\n <span class=\"rule-title\">Economy in Expenditure \u2014 Refreshments During Meetings, Seminars, Conferences <span class=\"tag-blue\">DoE OM dated 06.05.2015<\/span><\/span>\n <\/div>\n\n <ul class=\"blist\">\n <li><span class=\"bi\">\u2615<\/span><span>Revised ceilings per head (superseding earlier limit of \u20b9150\/- per head):<\/span><\/li>\n <\/ul>\n <table class=\"blk-tbl\">\n <thead><tr><th>Item<\/th><th>Ceiling per Head<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Tea + Snacks<\/td><td>\u20b9200\/-<\/td><\/tr>\n <tr><td>High Tea<\/td><td class=\"neutral\">\u20b9500\/-<\/td><\/tr>\n <tr><td>Lunch \/ Dinner<\/td><td class=\"ht\">\u20b9750\/-<\/td><\/tr>\n <\/tbody>\n <\/table>\n <ul class=\"blist\">\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>Administrative Secretary in consultation with FA to exercise utmost discretion keeping in mind economy and financial propriety.<\/span><\/li>\n <\/ul>\n<\/div>\n\n<hr class=\"rule-div\">\n\n<div id=\"order11\" class=\"rule-block\">\n <div class=\"rule-head\">\n <span class=\"rule-badge\">Order 11<\/span>\n <span class=\"rule-title\">Process for Scrapping of Government Vehicles Older than 15 Years <span class=\"tag-blue\">MoRTH OM dated 08.07.2024<\/span><\/span>\n <\/div>\n\n <div class=\"sec-h\">E-Auction Platforms<\/div>\n <ul class=\"blist\">\n <li><span class=\"bi\">\ud83d\udda5\ufe0f<\/span><span>Condemned vehicles to be scrapped through e-auction using two approved platforms: (i) MSTC (Metal Scrap Trade Corporation Ltd \u2014 a Mini Ratna Company-I under Ministry of Steel), or (ii) GeM Forward Auction Portal (under Ministry of Commerce and Industries).<\/span><\/li>\n <li><span class=\"bi\">\u26a0\ufe0f<\/span><span>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. <span class=\"tag-red\">\u2757 RVSF only \u2014 no other scrapping agencies<\/span><\/span><\/li>\n <\/ul>\n\n <div class=\"sec-h\">E-Auction Process \u2014 Step by Step<\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\ude97 Step 1 \u2014 Register Vehicle Details<\/div>\n <p>Ministry\/Dept. shares condemned vehicle details (type, model, vintage, image) with the auction agency (MSTC or GeM).<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udcb0 Step 2 \u2014 Valuation & Reserve Price<\/div>\n <p>Conduct valuation through appointed or empanelled valuers. Finalise reserve price and tolerance %.<\/p>\n <\/div>\n <div class=\"flow-box fb-blu\">\n <div class=\"flow-box-hd\">\ud83d\udcc2 Step 3 \u2014 Portal Entry<\/div>\n <p>Enter reserve price and tolerance % into portal before auction launch. Auction agency forms lots and sends auction notification to RVSFs.<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83d\udd0d Step 4 \u2014 Inspection<\/div>\n <p>e-Auction launched. Prospective bidders permitted on-site inspection. High-quality images in catalog to reduce need for physical inspection.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83d\udcb3 Step 5 \u2014 EMD & Bidding<\/div>\n <p>Bidders deposit pre-bid Earnest Money Deposit (EMD) or Standing Security Deposit to become eligible. Bid submitted on portal.<\/p>\n <\/div>\n <div class=\"flow-box fb-grn\">\n <div class=\"flow-box-hd\">\ud83c\udfc6 Step 6 \u2014 Auction Result<\/div>\n <p>Auction closed at pre-determined time. Successful if highest bid \u2265 reserve price within tolerance. Cancelled if below tolerance \u2192 re-auction after re-fixing reserve price.<\/p>\n <\/div>\n <\/div>\n <div class=\"flow-row\">\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83d\udcc4 Step 7 \u2014 Sale Order<\/div>\n <p>Auto-notification to highest bidder and seller. RVSF transfers bid amount \u2192 auction agency issues digitally signed Delivery\/Sale Order upon confirmation of payment.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83c\udfed Step 8 \u2014 Scrapping & Certificate<\/div>\n <p>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.<\/p>\n <\/div>\n <div class=\"flow-box fb-amb\">\n <div class=\"flow-box-hd\">\ud83d\udcb5 Step 9 \u2014 Payment to Seller<\/div>\n <p>Auction agency transfers bid amount to Union\/State Govt. along with Certificate of Deposit.<\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<hr class=\"rule-div\">\n\n\n <\/div>\n <\/main>\n\n<\/div>\n\n<script>\nfunction initScrollSpy() {\n const ids = [];\n document.querySelectorAll('[id]').forEach(el => {\n if(el.classList.contains('rule-block') || el.id === 'quickref') ids.push(el.id);\n });\n const links = document.querySelectorAll('.toc-list li a');\n window.addEventListener('scroll', () => {\n let cur = '';\n ids.forEach(id => {\n const el = document.getElementById(id);\n if (el && window.scrollY >= el.offsetTop - 120) cur = '#' + id;\n });\n links.forEach(a => {\n if (a.getAttribute('href') === cur) a.classList.add('active');\n else a.classList.remove('active');\n });\n 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