Delegation of Financial Powers Rules

1. 1
V.R.RAMANKUTTY, ICAS
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2. 2
DELEGATION
MEANING: ENTRUST THE WORK OR
RISK TO ANOTHER
WHY TO DELEGATE ?
CAN YOU DO ALL THE JOB YOURSELF
EVEN IF YOU WISH ?
MORE WORK DONE IN LESSER TIME
ENHANCE EFFICIENCY, SPEED AND
EFFECTIVNESS OF WORK
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3. 10/1/2022 6:43 AM 3
Successful Delegation
 Makes work easier.
 Improves efficiency.
 Increases employee effectiveness.
 Develops employees.
 Ensures that the right people do the right
jobs.
malini

4. 4
DELEGATION
IS AN EFFECTIVE TOOL OF
MANAGEMENT
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5. 5
PROCESS OF DELEGATION
☼ DEFINE THE TASKS & OBJECTIVE
☼ DEMARCATE THE LIMITS OF AUTHORITY
☼ TELL WHAT EXACTLY IS EXPETED FROM THEM
☼ MAKE SURE THAT STAFF KNOWS WHAT IS
EXPECTED OF THEM
☼ SATISFY COMPETENCE OF YOUR JUNIORS
☼ GIVE TRAINING FOR THE AREAS OF WEAKNESS
☼ RESTRAIN YOURSELF FROM UNDUE CONTROL
☼ HELP YOUR JUNIORS TO SHED THE FEAR OF
FAILURE
☼ MONITOR THE PROGRESS & RESULTS
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6. 6
DELEGATION OF
FINACIAL POWER
&
RULES 1978
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7. DFPR 1978
1. Effective from 1.8.1978
2. Published in Gazette 22.7.1978
3. Replaces DFPR 1958
4. Contains 26 Rules
5. Seven Schedules
6. Three Appendixes
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8. Schedule & Appendix
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Schedule Details
I List of Head of Departments (HOD)
II Powers to Create Permanent Posts
III Powers to Create to Temporary Posts
IV Powers of Appropriation & Re-appropriation
V Powers of Contingent Expenditure
VI Powers to Incur Mis. Expenditure
VII Powers to write off
Appendix
1 Payment of Municipal Tax & Tax on Building
2 Items of work to be handled by IFA
2 Economy Measures

9. Definitions…..
1. “Appropriation” means assignment to meet specified
expenditure of funds included in a ‘primary unit’ of
appropriation
2. “Re-appropriation” means transfer of funds from one
‘primary unit’ to another such units
3. “Contingent Expenditure” means all incidental
expenditure (including stores/lab/workshop/ office
expense etc) for management of an office but does not
include any expenditure specially classified as “Works”,
“Tools & Plant” etc.
Contd…..
(Rule 3)
9
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10. 4. “Head of Department” : An authority specified in
Schedule I and any other authority concerned
Department, by order, specify as ‘Head of
Department”
5. “Head of Office”: Gazetted Officer declared as
such under Rule 14 of DFPR
6. “Misc. Expenditure”: All expenditure other than
expenditure falling under the category of Pay &
Allowances, Cont., Pensions, Grant-in-Aid,
Contributions, Works, Tools and the like
( Rule 3) Contd…..
10
Definitions…..
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11. 7. “Recurring Expenditure”: Expenditure which is recurred
at periodical intervals
8. “Non-Recurring Expenditure”: Expenditure other than
Recurring
9. “Primary Unit of Appropriation” : Salaries, wages, OE,DA,
OTA, TA, Professional Charges, RRT, Publications, GIA,
Maintenance, Motor Vehicles, Machinery & Equipments,
Materials & Supplies, Pension, Gratuity, Investment,
Depreciation, Suspense, Interest & Dividends. Etc.(total
70 heads) – Rule 8
(Rule 3)
11
Definitions…..
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12. General Limitation on Power to
Sanction Expenditure
1. No expenditure shall be incurred except on
“Legitimate Objects of Public Expenditure”
2. Expenditure as per provisions of any Law
in Force
3. Expenditure under any general or special
order issued by President or other
Competent Authority
(Rule 4)
12
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13. President’s power – Rule 2
President has absolute Power:
1. He has the power to relax all or any provisions
of these rules in relation to any authority;
2. Delegate to any authority powers in addition to
the powers delegated under these rules;
3. Reduce the Power
4. Impose conditions
5. Withdraw Power from any authority
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14. Residuary Financial Powers
All Financial Powers, not specifically
delegated to any authority, vest with Finance
Ministry
(Rule 5)
14
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15. Effect of Sanction
1. No Expenditure to be incurred against a sanction unless
Funds are made available or Liability created by
Appropriation or Re-appropriation
2. Sanction for expenditure or liability becomes operative
when funds to meet expenditure or liability of the first
year are made available by Appropriation or Re-
appropriation or Advance from Cont. Fund
3. Such sanctions remains effect for each subsequent years
subject to appropriation and other conditions
(Rule 6)
15
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16. Availability of Funds
Funds available to the Ministry only when:
The Demands of Grants are Voted
and Appropriation Act (for Charged
Expenditure) passed by Parliament
(Rule 7)
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17. Allotment of Funds
1. After the approval of the Parliament, the
Ministry/Department will distribute Funds
among Controlling/Disbursing Officers
2. Primary Unit may be broken into number of
‘secondary’ units – Office Expenses into:
Petrol, Telephone, Electricity, Water etc.
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18. 18
RESTRICTION FOR APPROPRIATION & REAPAPROPRIATION
1. TO MEET EXPENDITURE WHICH IS NOT
SANCTIONED BY COMPETENT AUTHORITY
2. FROM CHARGED EXPENDITURE TO VOTED AND
VICE-VERSA OR FROM “CAPITAL HEAD TO REVENUE
HEAD OR VICE VERSA”
3. ONE CHARGED HEAD TO ANOTHER
4. TO NEW SERVICE & NEW INSTRUMENT OF SERVICE
NOT CONTEMPLATED IN THE BUDGET
5. FUNDS FROM SALARY HEADS TO ANOTHER HEADS
6. FUNDS FROM “MAJOR WORKS” TO ANY OTHER
UNITS WITHOUT SANCTION FROM FINANCE
MINISTRY
7. NO RE-APPROPRIATION FROM “SECRET SERVICE
EXPENDITURE” TO ANOTHER HEADS OR VICE
VERSA Contd….
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19. 8. NO RE-APPROPRIATION FROM ONE GRANT TO ANOTHER
GRANT
9. NO RE-APPROPRIATION FROM “PLAN HEADS” TO “NON-
PLAN” HEADS” (Nb: Plan Exp. Merged with Non-plan from 2016-
17)
10. NO RE-APPROPIRATION TO AUGUMENT “SALARIES, OE,
WAGES, OT & OTHER CHARGES” WITHOUT PERMISSION OF
MIN. OF FINANCE
11. NO APPROPRIAION OR RE-APPROPRIATION FROM OR TO
“SUSPENSE HEADS” RELATING TO “PUBLIC WORKS”
12. NO APPROPRIATION OR RE-APPROPRIATION FROM OR TO
THE PRIMARY UNIT “DEPUTATION OR TRAVEL ABROAD OF
SCIENTISTS”
13. NO REAPPROPRIATION TO AUGMENT TRAVEL EXPENSES
BUT INCREASE UPTO 10% ALLOWED BY SECRETARIES BY
REAPPROPRIATION
14. [RULE 10]
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RESTRICTION FOR APPROPRIATION & REAPAPROPRIATION

20. 20
AUTHORITY FOR APPROPRIATION & RE-
APPROPRIATION
AUTHORITY BY WHOM THE GRANTS ARE ALLOTTED
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21. Abolition of Posts
Authority empowered to create a post is also
competent to abolish that post
(R.12)
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22. 22
RE-DELEGATION
1. HEADS OF DEPARTMENT(HOD) BY ORDER IN
WRITING AUTHORISE ANY GAZETTED OFFICER
(GO) TO EXERCISE POWER AS SPECFIED IN THE
SAID ORDER
2. HOD IS RESPONSIBLE FOR ALL THE ACTIONS OF
SUBORDINATE GO
3. ADMINISTRATORS CAN RE-DELEGATE POWERS
TO HOD
4. BOTH ADMINISTRATIVE & FINANCIAL POWERS
(EXCEPT STATUTORY POWERS) CAN BE
EXERCISED BY GO TO WHOM POWER IS RE-
DELEGATED
[RULE 13 & GID -1,4,5]
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23. Post - Facto Sanction
Ministries/Departments can make
payments in implementation of Supreme Court
Orders in cases where all the avenues of Review &
Appeal have been exhausted.
This powers not to be exercised in areas
where powers rest with Cabinet such as revision of
new pay scales and creation of non-plan posts of Jt.
Secretary & above level
(GID 10 Under R.13)
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24. 24
STATUTORY POWERS THAT CANNOT BE RE-
DELEGATED
♣ CREATION OF POST
♣ WRITE OFF LOSSES
♣ RE-APPROPRIATION OF FUNDS
EXCEEDING 10% OF ORIGINAL BUDGET OF
PRIMARY UNITS OR SUB-HEADS
[RULE 13]
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25. Head of Office
1. Head of Department can declare any Gazetted
Officer (GO) subordinate to him as Head of
Office(HO).
2. Not more than one GO shall be declared as HO
of the Same Office or Establishment
3. Under Secretary in charge of Administration may
declare as HO
(Rule 14 & GID – 1)
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26. 26
RE-DELEGATION BY H.O.
H.O. D/HO MAY RE-DELEGATE HIS
POWER BY WRITING TO A GAZETTED
OFFICER SERVING UNDER HIM TO INCUR
CONTINGENT & MISCLLANEOUS
EXPENDITURE AS SPECIFIED IN THE SAID
ORDER
HE WILL BE CONTINUE TO BE RESPONSIBLE
FOR CORRECTNESS, REGULARITY &
PROPRIETY OF THE EXPENDITURE
INCURRED BY SUCH GO
[RULE 16]
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27. Powers of Delegatee
Powers to the extent delegated:
1. Administrative Powers
2. Financial Powers
3. Expenditure on Both Revenue & Capital
nature covered under Schedule II to VII
4. Powers to decide past cases
5. Not to exercise Statutory Powers
(GID 1 to 5 Under R. 13)
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28. Head of Department
1. An authority specified in Schedule I to
DFPR
2. Such other Authority, by order, specifies as
HOD provided his pay not less than Dy.
Secretary
[Rule 3(f)]
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29. Schedule -1: HOD - Example
Example:
Min. of Finance (Dept. of Exp)
a) CGA
b) CDA
2. Min. of Finance (Dept. Rev)
a) Dir. Of Inspection (Income Tax & Audit)
b) CCA, CBDT/CBEC
c) Collectors of Customs/GST
d) Dir. Of Revenue & Intelligence
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30. Authority to Create Pmt. & Temp. Post(up to 2 years)
1. Department of Central Govt.:
Group A posts up to maximum of scale of Rs.
6700/-(4th PC. 7th PC Level 13 (GP 8700) &
Group B, C & D
2. Other Posts : Finance Ministry
Internal Work Study Units of a Ministry should
always be consulted.
(Rule 11 & Schedule II & III of DFPR)
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31. Insurance of Govt. Property
1. Govt. property of Movable or Immovable not to insured
without previous consent of Finance Ministry.
2. No third party insurance is required for Govt. vehicles as
per Section 94(2) of Motor Vehicle Act 1939.
3. Exception: a) Insurance of materials & equipment's
received on loan from Foreign Govt. or International
Orgn. According to terms & conditions
b) Enhanced Risk on goods sent on Rail
c) Up to Rs. 20,000/- in each case in case of costly,
extremely delicate & sophisticated equipments
purchased from abroad.
(Rule 15 & GID 1 & 2)
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32. 32
WAIVEL OF RECOVERY OF OVERPAYMENTS
MADE TO GOVT. SERVANT
COMPETENT AUTHORITY CAN WAIVE OF
RECOVERY OF AMOUNT DISALLOSED BY
AUDIT/ACCOUNTS OFFICER OR OTHERWISE PAID IN
EXCESS ON THE FOLLOWING CONDITIONS:
a) GS DRAWN THE AMOUNT UNDER A REASONABLE
BELIEF THAT HE WAS ENTITLED TO IT
b) RECOVERY WILL CAUSE UNDUE HARDSHIP
c) RECOVERY IS IMPOSSIBLE
[ RULE 17 ]
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33. 33
NO POWER TO WAIVE…
1. RECOVERY OF PAY AND ALLOWANCES
OVERDRAWN DUE TO DELAY IN NOTIFYING
PROMOTION OR REVERSION OR WHERE
SUCH OVERDRAWL IS DISALLOWED BY THE
ACCOUNTS OFFICER/AUDIT OFFICER
2. WHERE RECOVERY RELATES TO GAZ.OFFICER
3. WHERE THE AMOUNT DOES NOT EXCEED 2
MONTHS PAY OF GS.
[RULE 17]
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34. 34
PROCEDURE OF OVERPAYMENT FOUND BY
AUDIT
 AUDIT VIEW SHOULD PROVISIONALLY BE
ACCEPTED AS CORRECT
 IF ANY DISPUTE, MAKE A REFERENCE TO
COMPETENT AUTHORITY
 IF THE PAYMENT IS IN THE RECURRING
NATURE, DISCONTINUE PAYMENTS
IMMEDIATELY TILL POINTS CLARIFIED BY
COMPETENT AUTHORITY
[RULE 17(4)]
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35. Waver of recovery to be considered in the following
cases:
1.Recovery of employees belonging to Group C &
Group D employees
2.Recovery from Retired Employees
3.Recovery from Employees who are due to retire
within one year, of the order of recovery
4.Recovery from the employees, when the excess
payment has been made for a period of excess of five
years, before the order of recovery is issued
Contd…..
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Recovery of Overpayments – New Instructions

36. 5. Recovery in cases where an employee has wrongfully been
required to discharge duties of a higher post and has been paid
accordingly, even though he should have rightfully been
required to work against inferior post
6. In any other case, where the court decides that recovery made
would be unfair (iniquitous) or harsh or arbitrary to such an
extent, as would far outweigh the equitable balance of the
employer’s right to recover
Conditions:
Get an express approval of Department of Expenditure
(DOPT OM.2.3.16 issued on the basis of Supreme Court case State
of Punjab & Others Vs Rafiq Masih(White Washer) in CA/ 11527
of 2014 (arising out SLP (C) 11684 of 2012)
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Recovery of Overpayments

37. Expenditure on Schemes Or Projects
1. Dept. can sanction expenditure (without
consulting Fin. Ministry) on any Scheme or
Project, the total outlay of which does not
exceed 1.50 Cr. if that scheme is already
approved by Finance Ministry
2. In case of Public Works, the provisions of
CPWD code has to be followed
(Rule 18)
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38. Grant in Aid & Loans
1. Department has full power to release GIA &
Loans provided the rules & regulations of such
expenditure is already approved by Finance
Ministry
2. In all sanctions for GIA/Loan specific mention is
required as to the approval of Finance Ministry &
it is sanctioned as per rules & regulations
prescribed by Finance Ministry
(Rule 20)
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39. Powers to enter into Contracts, Indents & Purchase
1.Department of Central Govt. has the power up to the limit mentioned
above
2.Beyond the limits, the approval of Minister has to be obtained
(Rule 21)
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S.No. Description of Contracts/Indents etc. Value of Indents etc.
to Secy.
1 Open or Limited Tender 20 Crores
2 For Negotiated or Single Tender or Propriety 5 Crores
3 For Agreements or contract for technical
collaboration and consultancy services
2 crores

40. Trading Operations
Approval of Finance Min. should be taken: -
1. Purchase of Commodities not intended for Govt.
consumption (sale to public/ State Govt. etc.)
2. Fixation of Price in respect of direct trading operation of
Govt.
3. Fixation of Price of the Products by Govt. Company
NB: No concurrence is required for item 1 & 2 if the value
of transaction is less than one crore
(Rule 22)
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41. Sale of Public Building
Department have full powers to sanction sale or
dismantlement of public building provided:
1.It has ascertained that other Dept. not required the
building
2.It is structurally in a dangerous condition or
beyond economic repairs
3.It shall be disposed by public auction through
CPWD
(Rule 24)
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42. Communication of Sanction to Audit/ PAO
1. If the sanction/approval is obtained from
Finance Ministry / IFA etc. the Dept.
should communicate such sanction to
Audit & PAO by inserting “this is with
concurrence/approval of …….vide their
UO. No…….dt…..
(Rule 25)
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43. Holding International Seminar/Conference
Expenditure on accommodation/travel for delegates from
abroad has to be approved by Secretary(Exp)/Cabinet
Secretary, irrespective of the expenditure
(Order MF.OM.19(9)E.Cord-2012/dt.12.7.12)
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44. News Paper Entitlement
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S.No. Level of Officers Re-imbursement per
month
1 Secretary & Equivalent As per actual
2 Addl. Secretary &
Equivalent
Rs. 1,100
3 Joint Secretary &
Equivalent
Rs. 850
4 Director/Dy.Secy/Under
Secy/Section Officer
equivalent
Rs. 500
Dept. of Exp. OM. 3.4.18

45. Residential Telephone
1. All officers in rank of Dy. Secretary eligible
Land line in Residence with STD
2. Below rank of Dy. Secy. Can also be
allowed Res. Telephone on functional basis
(restricted to 25% of Sanctioned Strength of
Gr. A)
3. ISD facilities not provided in Residential Tel
(OM. 26.3.18)
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46. Limit for use of Internet/Telephone etc.
Maximum monthly amount reimbursable on Internet/ residential
telephone/mobile/broad band/data card(for internet):
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S.No. Rank/ Designation Maximum Ceiling
per month
a Secretary to GOI & Equivalent Rank
(Level -17)
4,200 + Taxes
b Addl. Secretary & equivalent rank
(Level 16)
3,000 + taxes
c Joint Secretary & equivalent rank
(GP: 10,000)
2,700 + taxes
d Director & Deputy Director and equivalent rank
(GP: 7600, 8700 & 8,900)
2,250 + Taxes
e Below rank of Dy. Secretary (restricted to 50% of
Group A officers below the rank of Dy. Secretary)
1,200 + Taxes
OM.24(5)E.Co-ord/2018, dt. 26.3.18

47. Contingent Expenditure (Schedule V)
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Authority Extent of Power
Authority Recurring Non-recurring
Head of Department Full Power Full Power
Administrators Full Power Full Power
Heads of Offices other
than U/S in the Dept.
Rs. 1000 per month in
each case
Rs. 5,000 in each
case
U/S declared as Head of
Office
Rs. 2000 per month in
each case
Rs. 5000 in each
case
‘Per month each case’ means each type of expenditure on each
occasion. Ex: In a particular occasion, number of articles of furniture are
to be purchased, the power of sanctioning authority will be the total value
of articles of furniture and not individual articles – table, chair etc.

48. Exercise of Enhanced Power
Secretary, in consultation with Integrated Financial
Adviser(IFA) decide enhanced powers to HODs
in respect of items in Schedule V & VI (Contingent
& Misc. Expenditure)
(GID 2 under Schedule V & OM. Dt. 30.5.2008 )
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49. 49
POWER TO LOCAL PURCHASE
OF STATIONERY
1. Head of Office : Rs. 4,000 per annum
2. Head of Department : Full Power
3. Administrator of U/T : Full Power
[Item 21 (B) of SCHEDULE V]
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50. Payments in satisfaction of Court Decrees
Payments in respect of Court Decrees/
Arbitral Tribunals is not “Legal Charges”
but “Misc. Expenditure” to be regulated as
per Schedule VI
(Note under Item 9(iii) of Schedule V)
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51. Purchase of Motor Vehicles
A. Purchase
1. If Provision is made in Budget Proposal for the
purchase of Operational Vehicles (other than Staff Car)
including Motor Boats & Launches and been approved,
no further sanction from MOF is required.
2. Purchase of Staff Car should be approved by the
Secretary of the Department.
B. Replacement, Maintenance & Repairs
Dept. has full power subject to certificate of
condemnation given by Competent Authorities
(Item 10 of Schedule V)
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52. Condemnation of Motor Car/Motor Cycle
Lives of various types of vehicles in terms of distance run(in KMs) and
length of use(in years) whichever is reached later:
(Schedule VII of DFPR)
Contd….
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S.No Type of Vehicles KMs Years
1 Heavy Commercial Motor Vehicles 4,00,000 10
2 Motor Vehicles fitted with engines yup to 20 hp 1,50,000 6½
3 Motor cycles fitted with engines of 3.5 hp or
above
1,20,000 7
4 Motor cycles fitted engines less than 3.5 hp 1,20,000 6
Life of Tractor is 10,000 Hrs or 10 years which ever is less

53. Vehicles should be condemned only after a certificate is
obtained from the following to the effect that vehicle is not fit
for any further commercial use:
1.Electrical and Mechanical Workshop of National Airport
Authority
2.The Workshop of a State Road Transport Corporation
3.At locations where 1 & 2 above not available, Transport
Workshop under Central or State Govt. Department
NB: Condemned vehicles to be disposed of within 3 months
from the date of placing of fresh order
(Schedule VII)
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Condemnation of Motor Car/Motor Cycle

54. Repairs & Alterations to Hired and
Requisitioned Building
1. Such expenditure is to be incurred if the landlord refused
to meet the charges
2. Govt. should have the right to remove the installation
A. HOD has the following powers:
Rs. 30,000 in each case
Rs. 50,000 p.a. – Non-recurring
Rs. 6,000 p.a. - Recurring
(Item No. 12 of Schedule V)
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55. Misc. Expenditure (Schedule vi)
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Authority
Maximum limit up to which the expenditure
may be sanction on each individual item
Recurring Non-recurring
All Department & Admin. Of
U/T except Lakshadweep
Full Power Full Power
U/T Lakshadweep 10,000 per year Rs. 40,000
Misc. Expenditure”: All expenditure other than expenditure falling under the
category of Pay & Allowances, Cont., Pensions, Grant-in-Aid, Contributions,
Works, Tools and the like. It includes expenditure on light refreshments
during interdepartmental meeting/conference, expenditure in connection
with flaying foundation stone ceremonies and other such hospitalities

56. Serving Refreshment during Meeting
in 5 Star Hotels
No meeting or conference in 5 Star Hotels except in case of
bi-lateral/multi-lateral engagements held at level of Minister or
Secretary with Foreign Govt or International Bodies of which
India is a member (OM. Dt. 29.10.14)
If held such meeting then rate is applicable: (OM.dt.6.5.15)
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BANQUET RATES
Functions Rate Per Person
Buffet Lunch 950
Buffet Dinner 950
Sit Down Lunch 950
Sit Down Dinner 1050
Cocktail 575

57. Serving Refreshments during Meeting
Ceiling of Rs. 150/- per person fixed by OM.
25.3.04 is modified
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Item Ceiling per
person
Tea + Snacks 200/-
High Tea 500/-
Lunch/Dinner 750
OM. 7(3)E.Coord. 2013, dt. 6.5.15

58. Powers to write off Losses
General Conditions:
1.Loss does not disclose a defect in rules or procedure
2.There has not been any serious negligence on the part of
GS which call Disc. Action
3.Value of the Stores shall be “Book Value” where priced
accounts are maintained and “Replacement value” in other
case
4.Provisions of GFR has to be kept in mind
5.Thorough Investigations, where required, to be made
6.Quarterly Statement of amounts wrote off to be submitted to
the IFA
Contd….. (Schedule VII & GID 2 )
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59. 10/1/2022 Kutty 59
Powers to write off Losses
Nature of losses Authority Limit
Irrecoverable loss of Stores or
of Public Money
Dept. 1. Rs. 20 Lakhs for losses of stores not due to
theft, f4raud or negligence
2. 2 lakhs other cases
Admn. Of U/T 1. 2 lakhs Lakhs for losses of stores not due
to theft
2. 50,000 other cases
Losses of Revenue Dept. of Revenue
Chief Commissioner, I/T
Commr. Of I/T
1. Full powers to write off losses of
recoverable revenues
2. 1,00,000 other cases
Up to 25 lakhs
Up to 10 lakhs
1. Other Dept. of
Central Govt,
2. Admn of U/T
1,00,000
1,00,000
For details see Schedule VII

60. Payment of Municipal Taxes
A. Building other than Residential one
1. If the building is in occupation of single Dept, taxes shall be paid by
that Dept.
2. If the blg. Is occupied by more than one Dept. the payment will be
made one of the nominated Dept. and later shared on pro-rata basis
3. No municipal taxes payable on building situated in Cantonment area
B. Building occupied as Residence
1. Normally it is levied from the occupants
2. Competent authority can decide whether entire or partly payable by
Dept or occupant
(Appendix 1)
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61. Duties of Integrated Financial Advisor
1. Schedule for Budget Preparation is adhered
2. Scrutinize the budget before sending to Finance Ministry
3. Ensure Departmental Accounts are maintained properly and no expenditure
is incurred over the budget
4. Watch the progress of expenditure
5. Ensure the maintenance of Liability Register
6. Screen the proposal for Supplementary Grant
7. Advise the Ministry on matters of delegation & re-delegation of financial
powers
8. Identify the saving in case of creation of new posts
9. Process for Releasing of Foreign Exchange
10. Associate himself in the performance of project/schemes and ensure prompt
budgeting and expenditure
11. Watch the settlement of Audit Objections, Appropriation Accounts, Public
Accounts Committee, Estimate Committee etc.
12. Submission quarterly staff statements and reports to Finance Ministry
(Appendix 2)
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62. 62
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