Schedule III – Financial Powers Delegated to Divisional Heads (Postal Divisions, RMS Divisions, GPO, PSDs, and Senior Postmaster)

(D) Schedule III - (Financial Powers delegated to Heads of Postal Divisions, Heads of RMS Divisions, Chief Postmaster (GPO), Superintendent PSDs and Senior Postmaster in the Department of Posts)

Item of Expenditure	Extent of Financial powers delegated	Rules, Orders, Authority, Restrictions or Scales to which the Expenditure shall be Incurred
Object Head – 06 (Medical treatment) - It will include amount paid towards medical reimbursements /treatment of the Government employees/ pensioners.
Sl.No.8(a) New Item below Sl.No.5 - Reimbursement of medical bills	Up to Rs. 2 Lakh in each case.	As per the instructions issued by Ministry of Health & Family Welfare vide OM No.11030/4/2026-EHS (83852:64) dated 16.02.2026. Subject to any rules/ instructions issued by any Nodal Department/ DoP.
Object Head – 13 (Office Expenses) - It will include all recurring and non-recurring contingent expenses incurred for the maintenance of office establishment such as, stationery, postage charges, courier charges, telephone charges, internet charges, cable connection charges, electricity charges, water charges, service agreements, security, expenditure relating to hiring of Government servants on short term contract basis, outsourced office attendants, office assistants/Data Entry Operators(DEO), house-keeping, liveries/uniforms, hot and cold weather charges, pest control, refreshment, books and periodicals, hospitality expenses including entertainment of foreign delegates, gifts and souvenirs and conferences/ seminars/workshops/meetings convened by office including all related expenses on study material/ kits, refreshments, study tours, etc. It will also include purchase of office equipment, furniture and fixtures not exceeding the threshold limit of one lakh rupees or three years of useful life, either of the two, as decided by the Government from time to time. The office equipment and furniture and fixtures exceeding the threshold limit as decided by the Government from time to time should be classified as 'capital' expenditure under the relevant Object Head 'Machinery and Equipment' and 'Furniture and Fixtures'. Purchase of vehicles, however, irrespective of its usage (office or otherwise) should be classified as 'capital' expenditure under the relevant capital Object Head 'Motor Vehicles'.
Sl.No.8(i) - Contingent charges (non-recurring)- May sanction non-recurring contingent expenditure unless another limit is specified for any particular item in this Schedule provided there is nothing novel, doubtful or irregular in the character of the expenditure and subject to provisions of the Delegation of Financial Powers Rules-2024 and subject to the availability of funds.	Up to Rs.25,000/- in each case not exceeding Rs.3 Lakh per annum.	Subject to any rules/ instruction issued by any Nodal Department/ DoP
Sl.No.8(iv)- Purchase of fixtures and furniture.	Upto Rs.1,00,000/- in each case not exceeding Rs.10 Lakh per annum	(i) Subject to the prescribed scale or other conditions that may be prescribed by the Nodal Department/ DoP from time to time. (ii) Furniture and fixtures not exceeding the threshold limit of one lakh rupees or three years of useful life, either of the two, as decided by the Government from time to time can only be procured in this Object Head-13-Office Expenses.
Sl.No.8(v) Holding of customer meets: preparation folders, hiring/transport of equipment/ staff, tea/coffee/other soft drinks & snacks, and other activities necessary for conducting customer meets charges.	Up to Rs.25,000/- for each meet with each ceiling of Rs.5,000/- on hiring, Rs.200/- per head on tea, snacks etc. and Rs.100/- per head on stationery and ancillaries. Working Lunch -Rs. 500/head. (with a ceiling limit of Rs. 1 lakh per annum.)	Subject to any rules/instruction issued by Postal Directorate.
Sl.No.8(vi) Purchase of office equipment not exceeding threshold limit of one lakh rupees or three years of useful life, either of two, as decided by the Government from time to time.	Up to Rs.50,000/- in each case not exceeding Rs.5 lakhs per annum.	(i) Subject to any rules/instruction issued by any Nodal Department/ DoP (ii) Office Equipment does not include any kind of Computer (iii) The office equipment exceeding the threshold limit as decided by the Government from time-to-time should be classified as ‘Capital’ expenditure under the relevant Object Head ‘52-Machinery and Equipment’
Sl.No.8(viii) - Emergent purchase of articles of stock & stationery not ordinarily available in the stock.	Up to Rs.2 Lakhs per annum after obtaining non-availability certificate from PSD.	Subject to any rules/ instructions issued by any Nodal Department/ DoP
Sl.No.8(ix) May sanction expenditure on carriage of mails by modes other than rail and air transport.	Up to Rs.50,000/- in each case not exceeding Rs.6 Lakh per annum.	Subject to any rules/ instructions issued by any Nodal Department/ DoP
Object Head - 14 [Rent, Rates and Taxes for Land and Buildings] - It will include expenditure on rent for buildings (non-residential or residential or structures other than buildings), municipal rates and taxes and lease charges for rented land and buildings, the ownership of which is not transferable to Government. However, lease charges for land and buildings, the ownership of which is transferable to Government, will be classified as 'capital' expenditure under the relevant Object Heads 'Land' and 'Buildings and Structures'.
Sl.No.9(ii) - Hiring of accommodation for holding examination and for other purposes e.g. holding customer meet etc.	Up to Rs.10,000/- in each case.	Subject to any rules/ instructions issued by any Nodal Department/ DoP
Object Head - 27 [Minor Civil and Electric Works] - It will include expenditure on repairs and maintenance of minor civil and electrical works of office buildings, residential buildings, other buildings and expenditure on running operation and maintenance (ROM) of diesel genset, etc., maintained by the CPWD.
Sl.No.12(i) - Minor Civil and Electrical Works - Government Buildings.	Up to Rs.1,00,000/- in each case not exceeding Rs. 5 lakh per annum.	Subject to any rules/ instructions issued by any Nodal Department/ DoP
Sl.No.12(ii) Minor Civil and Electrical Works - Rented Building.	Up to Rs.30,000/- in each case for non-scheme. Up to Rs.50,000/- in each case for scheme.	Restrictive Conditions (i) Such expenditure may be incurred only if the landlord refused to meet the charges himself and when the building is released, Government should have the right to remove the installation material added to the building. (ii) Any expenditure incurred on repair/ alteration of hired/ rented building should be recovered from the rent payable in terms of Para 9(a) of Part-A of this Department's OM No BDG-20/3/2021-BuildingDOP dated 18.02.2022. (iii) the annual limits apply to the expenditure on each building. (iv) Such expenditure should be undertaken only if the landlord refuses to meet the charges himself, or in accordance with the agreement of hiring the building and there is reasonable certainty that Department shall continue in possession of building for next five years. These powers are subject to any rules/ instructions/policies issued by any Nodal Department/ DoP from time to time
Sl.No.12(iii) Minor Electrical works: Purchase and installation of removable fittings in Rented Buildings.	Upto Rs.30,000/- in each case not exceeding Rs.3 lakh per annum.	(i) Subject to any rules/ instructions issued by any Nodal Department/ DoP (ii) Any expenditure incurred on repair/ alteration of hired/ rented building should be recovered from the rent payable in terms of Para 9(a) of Part-A of this Department's OM No BDG-20/3/2021-BuildingDOP dated 18.02.2022.
Object Head - 29 [Repair and Maintenance] - It will include expenses on repair and maintenance (including all maintenance contract) of equipment such as machinery and equipment, office equipment, equipment for other functional use, digital equipment for office use, digital equipment for functional use, furniture and fixtures for office, furniture and fixtures for other functional use, vehicles (including motor vehicles and non-motor vehicles like bicycle, rickshaw, carts, trolleys and boat, etc., for office or functional use), infrastructural assets (It will include expenses on preventive, operating maintenance of Infrastructural assets other than minor civil and electrical works like lines, bridges, rolling stocks of railways, roads, highways, ports, ships, aircrafts, helicopters, radars, hovercrafts, airports or other infrastructures), tools and plants, arms and ammunitions, etc., but exclude expenditure on upgradation, midlife rehabilitation, retrofitting and or reconditioning.
Sl.No.13 Repair and maintenance for official or functional use: (i) Office equipment including computers, (ii) Digital equipment for office use, (iii) Furniture and Fixtures (iv) Tools & Plants (v) Vehicles (including motor vehicles and non-motor vehicles like bicycles, rickshaws, carts, trolleys and boats, etc.)	Up to Rs.25,000/- in each case.	Subject to any rules/ instructions issued by any Nodal Department/ DoP
OTHER FINANCIAL POWERS OF DIVISIONAL HEADS
Sl.No.14 Refund (i) Compensation of loss or damage or non-delivery as specified by administrative instructions.	Full powers	Subject to any rules/ instructions issued by any Nodal Department/ DoP
FINANCIAL POWERS OF HEADS OF FOREIGN POST OFFICE
Sl.No.15 Refund	Full powers	Subject to any rules/ instructions issued by any Nodal Department/ DoP