Department of Posts Revised Delegation of Financial Powers 2026 for HOC, HOD and Divisional Heads

Delegation of Financial Powers to Heads of Circles, HODs, Independent Directors and Divisional Heads in Department of Posts

The Department of Posts has issued a revised Office Memorandum on delegation of financial powers to Heads of Circles (HOC), Heads of Department (HOD), Independent Directors, Senior DDG (PAF), General Managers (Finance), Directors of Accounts (Postal) and Divisional Heads.

Background

The Department had earlier delegated financial powers through Office Memorandums dated 28 March 2025 and subsequent addendums issued on 22 May 2025, 08 September 2025 and 09 June 2026. Following representations received from various Circles, Divisions and Directorates regarding modifications to expenditure items and the need for a consolidated delegation schedule, it was decided to revise and consolidate the delegation of financial powers.

Revised Delegation of Financial Powers

The Secretary (Posts), in consultation with the Joint Secretary & Financial Advisor (JS&FA), has delegated financial powers under Rule 12(2) of the Delegation of Financial Power Rules, 2024.

The revised delegation is incorporated in Schedule-II (including Schedules II-A, II-B, II-C and II-D) and Schedule-III. These revised powers replace the powers contained in the earlier Office Memorandums and come into effect from the date of issue of the Office Memorandum.

Conditions Governing Exercise of Financial Powers

These powers may be exercised for both revenue and capital expenditure subject to the provisions of:

• Delegation of Financial Power Rules, 2024
• General Financial Rules
• Procurement Manuals
• Fundamental Rules
• Supplementary Rules
• Departmental Code Books
• Ministry of Finance instructions
• Orders issued by the Department of Posts and other nodal departments

The exercise of financial powers is also subject to availability of funds, completion of prescribed formalities and establishment of necessity for every purchase or expenditure.

Important Restrictions and Safeguards

No Splitting of Proposals

Any proposal requiring approval of a higher authority cannot be divided into multiple parts merely to bring it within the delegated financial limit of a lower authority.

Contract Value Assessment

Where a contract extends over multiple years, the total value of the contract during its entire validity period shall be considered for determining the applicable financial authority.

Project-Based Cost Determination

The limits for sanctioning estimates and excess expenditure apply not only to individual estimates but also to projects comprising multiple constituent estimates. Competent authority shall be determined based on the total project cost.

Responsibility of Heads of Department

Even when financial powers are delegated under Rule 12(3) of DFPR 2024, the Head of Department remains responsible for ensuring correctness, regularity and propriety of decisions taken by authorised officers.

Compliance with Conditions

All conditions, instructions, remarks and restrictions prescribed against each item of expenditure in the attached schedules must be strictly followed while exercising delegated powers.

Financial Powers of Divisional Heads

Where Government rules, policies, manuals, procedures or guidelines specifically require consultation with higher authorities, Divisional Heads must refer such matters to the concerned Head of Department or Head of Circle before taking action.

Cases Requiring Higher-Level Approval

All cases that require approval of the Secretary (Posts) or the Minister-in-Charge must first be examined administratively by the concerned Head of Circle in consultation with the Circle Integrated Financial Adviser (IFA). After administrative clearance, such cases shall be forwarded through the concerned Member or DGPS for obtaining financial concurrence or advice from JS&FA.

Implementation

The revised delegation aims to provide a consolidated framework for financial decision-making within the Department of Posts while ensuring financial discipline, accountability, adherence to Government rules and efficient expenditure management.

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Download Schedule of Financial Powers 2026