| Sl. No. | Item of Expenditure | Extent of Financial Powers | Conditions/Restrictions | IFA Consultation Required? |
|---|---|---|---|---|
| 1 | Salaries | Full Powers | Subject to FR/SR and nodal ministry rules. | No (unless mandated) |
| 2 | Ad-hoc arrears payment | Rs. 1,00,000/- per case | Only if records are destroyed and claims unverifiable. | No (unless mandated) |
| 3 | Honorarium/Rewards | Up to GoI/DoP limits (e.g., Rs. 10,000/- for bravery) | Subject to DOPT/DoP guidelines. | Yes (if > Rs. 2,500/-) |
| 4 | Pensionary Charges | Full Powers | Subject to pension rules. | No (unless mandated) |
| 5 | Contingent Expenditure (Recurring) | Rs. 2 Lakh per case | No splitting of works. | Yes (if > Rs. 75,000/-) |
| 6 | Contingent Expenditure (Non-Recurring) | Rs. 5 Lakh per case | Novel/doubtful items require higher approval. | Yes (if > Rs. 1 Lakh) |
| 7 | Renting Office/Residential Buildings | Rs. 10 Lakh/month (all city classes) | CPWD certification for rent reasonableness. Max 5-year lease. | Yes |
| 8 | Outsourcing (Security/Housekeeping) | Rs. 20 Crore/year (7 major Circles); Rs. 10 Crore/year (others) | Budget availability mandatory. Maintain manpower records. | Yes |
| 9 | Minor Civil/Electrical Works | Rs. 10 Lakh (govt. buildings); Rs. 5 Lakh (rented) | For rented buildings, recover costs from landlord. | Yes (if > Rs. 2 Lakh) |
| 10 | Dismantling Buildings | Up to Rs. 50 Lakh | Subject to DoP guidelines. | Yes |
| 11 | Procurement of ICT Equipment | Rs. 5 Lakh (desktops); Rs. 20 Lakh (replacement) | Follow GFR and DoP procurement rules. | Yes |
| 12 | Construction/Reconstruction | Up to Rs. 10 Crore per project | Includes ETP charges. Scale of accommodation must match staff status. | Yes |
| 13 | Vehicles (Procurement/Condemnation) | Full Powers (replacement only) | Price ceiling and model as per DoP guidelines (e.g., OM No. 17-1/2023-MY). | Yes |
| 14 | Write-off Losses | Rs. 50,000/- (stores/public money); Rs. 5,000/- (revenue) | No fraud/negligence. Quarterly reporting to IFD. | Yes |
| 15 | Conveyance of Mails (Road/Air) | Rs. 10 Crore/contract (road); Full Powers (air) | Emergency cases: Rs. 2.5 Lakh/month without tender (max 3 months). | Yes (if > Rs. 2 Lakh) |
Key Notes:
- Exclusive Powers: Certain items (e.g., outsourcing, building construction) are only for HOCs (not HODs).
- IFA Consultation: Mandatory for high-value items, novel expenditures, or where explicitly stated.
- Procurement: Must comply with GFR 2017, DoP guidelines, and budget availability.
Restrictions:
- No splitting of works/projects to bypass limits.
- For rented buildings, recover repair costs from landlords.
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