Financial Powers Delegated to Heads of Circles (HOC) & Heads of Department (HOD) - Schedule II.A
| Item of Expenditure | Extent of Financial Powers Delegated | Conditions & Restrictions |
|---|---|---|
| Object Head - 13 (Office Expenses) | ||
| 10(v) - Purchase of fixtures and furniture | Full Powers | • Subject to prescribed govt. scales/conditions. • Only for items below threshold (₹1 lakh or 3-yr useful life). • IFA consultation required beyond ₹75,000 per case. |
| 10(ix) - Purchase of office equipment | Full Powers | • Excludes items under Object Head-19. • Only for items below threshold (₹1 lakh or 3-yr useful life). • IFA consultation required beyond ₹75,000 per case. |
| 10(xi)(a) - Outsourcing of services (Postal/Security/Housekeeping) | • Major Circles: ₹20 Cr/yr • Other Circles: ₹10 Cr/yr • HOD: ₹5 Cr/yr |
• Must stay within allotted budget. • Manpower deployment requires CPMG & CIFA approval. • IFA consultation required beyond ₹2,00,000 per case. |
| 10(xviii) - Hospitality, gifts, conferences, seminars | Full Powers (up to govt. ceiling) | • Subject to nodal department/DoP instructions. • IFA consultation required beyond ₹2,00,000 per case. |
| Object Head - 19 (Digital Equipment) | ||
| 14 - Procurement of Digital Equipment | Full Powers | • For revenue expenditure items. • Individual item cost must be below threshold (₹1 lakh or 3-yr useful life). • IFA consultation required beyond ₹2,00,000 per case. |
| Object Head - 28 (Professional Services) | ||
| 19(iii) - Payment to Law Officers/Counsels | Full Powers (up to govt. ceiling) | • Subject to M/o Law & Justice rules. • IFA consultation required beyond ₹2,00,000 per case. |
| Object Head - 49 (Other Revenue Expenditure) | ||
| 24(i) - Freight Charges | Full Powers | • Airlifting requires Secretary (Posts) + Financial Adviser sanction. • IFA consultation NOT required. |
| Object Head - 52 (Machinery & Equipment) | ||
| 26(ii) - Procurement of machinery/equipment (non-vehicle/ICT) | Full Powers | • For items exceeding threshold (₹1 lakh or 3-yr useful life). • IFA consultation required. |
| Object Head - 71 (ICT Equipment) | ||
| 27(i) - Purchase of Desktop Computers & peripherals (new) | ₹5 Lakh per case | • For non-scheme, official use. • IFA consultation required. |
| 27(ii) - Purchase for replacement | ₹20 Lakh per case | • For non-scheme use. • IFA consultation required. |
| Object Head - 74 (Furniture & Fixtures) | ||
| 30 - Procurement of furniture & fixtures | Full Powers | • For items exceeding threshold (₹1 lakh or 3-yr useful life). • IFA consultation required beyond ₹2,00,000 per case. |
| Object Head - 55 (Loans & Advances) | ||
| 33(i) - Permanent Advance | Full Powers | • As per GFR 2017 rules (Rule 322, 342, 343). • IFA consultation required. |
| Other Financial Powers | ||
| 36(b) - Postage Charges & Refunds | Full Powers | • Extensive list of specific refund scenarios detailed in OM (pages 7-14). • Powers can be delegated to Sr. Supdt./Postmasters for certain clauses. |
Financial Powers Delegated to Independent Directors (Schedule II.B)
Object Head - 13 (Office Expenses)
| Item of Expenditure | Extent of Financial Powers | Conditions & Restrictions |
|---|---|---|
| 10(vi) - Purchase of furniture and fixtures | ₹2 Lakh per case |
• Subject to prescribed government scales/conditions • Only for items below threshold (₹1 lakh or 3-year useful life) • IFA consultation required beyond ₹75,000 per case |
| 10(x) - Purchase of office equipment | ₹2 Lakh per case |
• Excludes items under Object Head-19 • Only for items below threshold (₹1 lakh or 3-year useful life) • IFA consultation required beyond ₹75,000 per case |
Object Head - 19 (Digital Equipment)
| Item of Expenditure | Extent of Financial Powers | Conditions & Restrictions |
|---|---|---|
| 14 - Procurement of Digital Equipment | ₹2 Lakh per case |
• For revenue expenditure items • Individual item cost must be below threshold (₹1 lakh or 3-year useful life) • IFA consultation required beyond ₹75,000 per case |
Object Head - 74 (Furniture & Fixtures)
| Item of Expenditure | Extent of Financial Powers | Conditions & Restrictions |
|---|---|---|
| 22 - Procurement of furniture and fixture | ₹2 Lakh per case |
• For items exceeding threshold (₹1 lakh or 3-year useful life) • IFA consultation required |
Financial Powers Delegated to Divisional Heads (Schedule III)
Object Head - 13 (Office Expenses)
| Item No. | Expenditure Description | Financial Power | Conditions |
|---|---|---|---|
| 8(ix) | Carriage of mails by modes other than rail and air transport | Up to ₹10,000 per month per case | Subject to rules/instructions issued by Nodal Department/DoP |
| 8(xi) | Police escort charges for carriage of cash | Full powers | Subject to rules/instructions issued by Nodal Department/DoP |
Object Head - 19 (Digital Equipment)
| Item No. | Expenditure Description | Financial Power | Conditions |
|---|---|---|---|
| 15 | Procurement of Digital Equipment | Up to ₹20,000 per case |
• Classified as revenue expenditure • Subject to rules/instructions issued by Nodal Department/DoP |
Object Head - 24 (Fuels and Lubricants)
| Item No. | Expenditure Description | Financial Power | Conditions |
|---|---|---|---|
| 16 | Expenses on petrol, oil, lubricants, CNG, diesel, etc. | Full powers | Subject to rules/instructions issued by Nodal Department/DoP |
Object Head - 26 (Advertising and Publicity)
| Item No. | Expenditure Description | Financial Power | Conditions |
|---|---|---|---|
| 17 | Advertising and publicity through various media | Up to ₹20,000 per case | Subject to rules/instructions issued by Nodal Department/DoP |
Object Head - 29 (Repair and Maintenance)
| Item No. | Expenditure Description | Financial Power | Conditions |
|---|---|---|---|
| 18 | Repair and maintenance for official or functional use | Up to ₹10,000 per case | Subject to rules/instructions issued by Nodal Department/DoP |
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