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General Guidelines
While incurring expenditure from the Government
exchequer, the financial powers delegated to Head of
Departments/Head of Offices have to be exercised with
utmost care by maintaining financial propriety and strict
economy. It has to be ensured that all relevant financial
rules and regulations like Delegation of Financial Power
Rules and General Financial Rules, 2005, are observed.
The Heads of Departments/Heads of Offices may also
ensure that the expenditure does not exceed the budget
allocation and that the expenditure is incurred for the
purpose for which funds have been provided.
The financial powers have been delegated to Heads of
Departments/Heads of Offices in respect of different items
as listed below. However, purchase/procurement of some
of these items has been restricted by the Government of
India as well as Government of NCT of Delhi, vide
economy instructions issued from time to time. In such
cases Heads of Departments/Heads of Offices are not
competent to incur expenditure without obtaining the prior
concurrence of the Finance Department of Government of
NCT of Delhi.
Sd/(V.V. BHAT),
Pr. Secretary (Finance).

Sl.
No.

Nature of Power

Powers of Head
of Department

Powers of Head
of office

Remarks

A. Unspecified Items
(Recurring)

Rs.2,00,000/- per
annum.

Rs.2,000/- per
annum in each case.

B. Unspecified Items
(Non-Recurring)

Rs.1,00,000/-per
annum in each case.

Rs.6,000/- per
annum in each case.

(a) Purchase

Full Powers.

Full Powers.

(b) Replacement

Full Powers.

Full Powers.

(c) Repairs

Full Powers.

Rs.100/-p.a. per
Bicycle.

1
1.

2.

! "!!#

2
Contingent Expenditure

Bicycle:

3.

(a) Conveyance Hire.

Rs.30,000/-per
month*

NIL

Rs.1,000/- per
month per person

Rs. 500/- per month

per person

Full Powers subject

to observance of the
conditions as laid
down
by
GOI/GNCTD.

NIL

Full Powers.

Full Powers.

(a) Purchase

Full Powers*.

Rs.15,000/- per
annum.

(b) Repairs

Full Powers.

Rs.5,000/-per
annum.

Full Powers.

Full Powers

(b) Reimbursement of
Conveyance charges
(c) Grant of Conveyance
allowance
to
physically
Handicapped.

4.

Electric, Gas and Water

Charges.

5.

Fixture and Furniture

6.

Freight and demurrage/

wharfage charges.
(a) Freight charges

* The conveyance
hire of one Non-AC
vehicle should not
exceed Rs.15,000/per month.

* FDs approval is
required to relax the
economy ban on
purchase
of
furniture.

(b)

7.

Full Powers.

Upto Rs.500/- in
each case.

(a) Hiring of:Office furniture,

Electric fans, Heaters,
Coolers, clocks and
call-bells.

Full Powers

Rs.2,500/per
annum per office for
hire of furniture,
electric
fans
&
Clocks.

(b) Purchase of Desert

cooler and Room Cooler
(Except Air
Conditioners).

Full Powers

Demurrage/Wharfa
ge Charges.

8.

Land

9.

Legal Charges.

NIL

(a) Fees to Barristers,

Advocates, Pleaders,
Arbitrators
and
Umpires.

(b)

Law
suits
prosecution cases

Full Powers

or Full Powers in case

of authorities vested
with
powers
to
sanction
the
institution of suit or
prosecution,
otherwise Rs.10000/in each case.

NIL

NIL

Full Powers

Subject to guiding
principles and rates
as laid down by Law
Department, Govt.
of NCT of Delhi.

Nil

Note:
Payments
in
satisfaction of Court
decrees or awards of
arbitral
tribunals
are not legal charges
but are to be treated
as Miscellaneous
Expenditure to be

(c) Arbitration cases

Full Powers in case

of authorities vested
with powers to refer
cases to arbitration,
other
wise
Rs.10,000/- in each
case.

Nil

Reimbursement of
Legal
Expenses
incurred
by
Government servants
in cases arising out of
their official duties.

Full Powers

NIL

(e) Miscellaneous Legal

services
like
consultancies,
drafting and vetting
services.

Full Powers

NIL

(d)

10.

Motor Vehicles:
(a)

Purchase

NIL

NIL

(b)

Replacement

NIL

NIL

regulated
accordance with
provisions
Schedule-VI
DFPRs.

in
the
of
of

These powers shall

be exercised subject
to
such
orders/instructions
as may be issued
from time to time by
the Government of
India/Government
of NCT of Delhi.

(c)

Maintenance,
upkeep and repair
of vehicles

(d) Condemnation of
Vehicles

11.

Municipal rates taxes.

12.

Petty Works and Repairs

(a) Execution of petty
works, repairs and
day
to
day
maintenance of Govt.
buildings.

Full Powers

Heavy Vehicles:Rs.25,000/per
annum per Vehicle
&
LMV:Rs. 15,000/- per
annum per Vehicle.

Full Powers *

NIL

Full Powers

Full Powers

Rs.1,00,000/-per
annum per building
if the work is
executed
departmentally.

Rs.10,000/-per
month per building,
if the work is
executed
departmentally.
(Principals of the
Full Powers if the schools are also
work is executed covered under these
through PWD.
powers).

(b) Repairs and alteration to (i) Non-recurring:Rs.50,000/- per

Hired and Requisitioned
Building
annum.
(ii) Recurring:Rs.10,000/- per
annum.

NIL

*Subject
to
fulfillment of norms
as laid down in
Delegation
of
Financial
Power
Rules.

Subject to funds
being
made
available by the
administrative
department out of
their
approved
budget.

(c) Administrative
Approval and
Expenditure Sanction
to Works.

Upto Rs.85 lakhs

subject
to
availability of funds
and
estimates
prepared by PWD
or
any
other
Government
approved
work
executing agency.

NIL

NOTE:
(a) Approval of FD
is required for
all
Schemes/Projects costing
above Rs.85
Lakhs and upto
Rs. Five Crores.
(b) Approval of
EFC is required
for all
Schemes/Projects costing
above Rs. Five
Crores.
(c)Approval of the
Council
of
Ministers is also
required
in
respect of all
Schemes/Proj-ects
costing
above
Rs.100 Crores.

13.

Postal and
Charges.

Telegraphs

(a)

Charges for the

issue of letters
telegrams etc.

Full Powers

Full Powers

(b)

Commission on
money orders.

Full Powers

Full Powers

14.

(a) Printing and binding.

(Private
Printers/Press)
(b) Printing and binding.
(Through
Government
Press)

Rs.5,00,000/per Rs.10,000/per
annum, if the job is annum, if the job is
executed locally.
executed locally.
Full Powers

(c) Printing of visiting Upto a monetary

cards:
limit of Rs.200/- per
(i) For self & year.
officers of the
department:15.

Nil

Nil

Publication:
(a) Purchase of Official
publications.

Full Powers

(b) Purchase of Nonofficial publications

include books,
newspapers, other
periodical
publications, etc.

Full Powers

16.

Hiring of buildings

Full Powers

NIL

17.

(a)

Full Powers

NIL

Repairs to and
removal of machinery
(Where
the
expenditure is not of a
capital nature)

Rs.2000/- per
annum.
Nil

(b) Repairs/Periodical
Servicing/AMC of
machinery and
equipments
18.

Staff
paid
Contingencies.

19.

(a) Purchase of
stationery stores.

from

(b) Purchase of rubber

stamps and office
seals.
20.

Full Powers

Rs.5000/-per
annum.

NIL

NIL

Rs.5,00,000/- per
annum.
Full Powers.

Supply
of
Uniforms, Full Powers, subject
badges and other articles
to the prescribed
of clothing etc., and
scales.
Washing Allowance.

Rs.10,000/annum.

per

Rs.500/- per annum.

Full Powers, subject

to the prescribed
scales.

*Full
Financial
Power
to
the
Principals of the
schools to sanction
uniform/scholarship to the students
subject
to
the
condition
that
scheme has been
approved by the
Competent
authority
and
subject
to
availability of funds.

21.

Performance of extra
jurisdictional
journey
within India by the
Government
servant
including payment of
Delegation fee.

Full Powers, except

HOD/Secretaries for
which the approval
of
concerned
Secretary/
Chief
Secretary may be
obtained.

NIL

22.

Power to declare a
Gazetted Officer as Head
of Office under Rule 14 of
DFPRs.

Full Powers

NIL

23.

Advance drawal of money

on abstract bills for
meeting
contingent
expenditure
where
advance
drawal
is
inevitable.

Full Powers.
( Subject to the
conditions as
specified in Col.5 )

NIL

24.

Stores:

(a) Expenditure
sanction
of
Competent
authority
is
obtained;
(b) No previous
advance
is
outstanding;
and
(c) The amount of
advance drawal
is rendered to
PAO concerned
within
one
month from the
date of drawl of
advance.

(a) Store required for

works.

Full Powers*

NIL

(b) Other stores i.e.

stores required for
the working of an
establishment
instruments,
equipments
and
apparatus.

Full Powers

Rs.10,000/- per
annum.

(c)

Purchase
of
Medical
stores
and equipments.

Full Powers

Rs.10,000/-per
annum.

(d) Purchase
of
equipment
of
Training institute.

Full Powers

Rs.10,000/-per
annum.

(e) Purchase
of
stores such as
seeds, pesticides
etc. required for
sale under the
approved
agricultural
schemes.

Full Powers

Rs.10,000/-per
annum.

* Subject to the
condition that the
sanction
of
competent authority
for executing the
work and incurring
necessary
expenditure on the
purchase of stores
required for the
work is obtained.

25.

26.

27.

(a) Purchase of Dietary

articles/
clothing
and other items for
day to day use of
Government
Hospitals.

Full Powers
(Subject to
approved
scales/rates)

Rs.1,000/-at a time
provided
Dietary
articles
are
purchased
from
Government
Fair
Price Shops.

Full Powers
(b) Purchase of Dietary
articles/clothing for the (Subject
inmates of Institutions approved
under the Directorate of scales/rates)
Social welfare or any
other Department of
Government of NCT of
Delhi.

Rs.1,00,000/-per
to annum, subject to
approved
scales/rates.

Tent
and
Furniture.

Camp

(a) Initial Purchases.

NIL

NIL

(b) Replacement

NIL

NIL

(c) Repairs

Full Powers

NIL

(d) Hiring of Tents.

Full Powers

NIL

Telephone Charges:(As may be fixed by

Government from time to
time)

(a) Office Telephone

Full Powers

(b) Sanction
of
Residential
telephones in case of
officers
drawing
salary
in
PB-3:
Rs.15,600-39,100 plus
Grade Pay-Rs.7,600/(pre-revised
pay
scale of Rs.12,00016,500) and above.

Full Powers

(c) Sanction of Internet

Connection.

Rs. 10,000/- per

annum.

Full Powers, subject Heads

of
to prescribed limit.
Departments may
also exercise this
power in respect of
installation
of
connections under
Auto
InterCommunication
Telephone System
within
the
Department.
Nil

Norms
of
entitlements will be
as prescribed by
Government from
time to time.
NOTE:Officer
under
suspension is not
entitled
to
reimbursement
of
residential
telephone charges
during the period of
suspension.

Nil

28.

(a) All office equipments

including
typewriters,
electronic
typewriters,
Intercom
equipment,
Calculators,
electronic
stencil cutters, Dictaphones,
tape
recorders,
photocopiers,
copying
machines,
franking
machines, addressographs,
filling and indexing systems
etc.

(b)

Purchase
of
Computers
(including Laptops,
Printers
and
Computer furniture).

Full Powers

NIL

Rs. 2,50,000/- per

annum.

NIL

Rs.15 lakhs per

annum to HODs of
Technical
institutions.*
*Note:- This will be
exercised only in
consultation
with
Finance
Department.
(c) Hire
&
maintenance
of
Computers of all
kinds.

Full Powers

NIL

NOTE: Approval of
FD is required in
respect of those
equipments which
attract
economy
ban.

(d) Payment
of
monthly maintenance
charges of punching &
verification machines
etc.
to
Computer
Maintenance
Corp.
Ltd.

29.

Full Powers

NIL

Miscellaneous
Expenditure.
(a) Recurring:

Rs.10,000/annum.

per

NIL

(b) Non- Recurring:

Rs.10,000/- in each
case.

NIL

(c)

Expenditure
on
refreshments served
to guests in official
meetings.

Upto Rs.1,00,000/per annum, subject

to norms / per
capita
rate
prescribed by the
Govt.

NIL

(d)

Working
Lunch
during
the
meetings/conferences/
seminar/workshops

Rs.150/- per head

with a ceiling of
Rs.3,000/per
occasion.

NIL

NOTE: Rs.25/- per

head
on
light
refreshments
at
formal
interDepartmental
&
other
meetings/
conferences.

30.

Write-off of Irrecoverable
losses of stores or public
money.
(a)

Irrecoverable
losses
of
stores/money not
due to theft,
fraud
or
negligence.

(b) Losses due

theft, fraud
negligence.

Rs.50,000/- in each
case.
Subject
to
observance
of
procedure/Instructions laid down in
GFR, 2005, etc.

NIL

to Rs.5,000/- in each
or case.

NIL

(e) Deficiencies and

depreciation in the
value of stores
included in the
stocks and other
accounts.
31.

Rs.50,000/- in each
case
Subject
to
observance
of
procedure/Instructi
ons laid down in
GFR, 2005, etc.

NIL

Disposal
of
obsolete, Upto Rs.1,50,000/- Rs.5,000/surplus or unserviceable at a time, subject to time.*
stores.
acceptance of the
recommendation of
Condemnation
Board
by
the
competent
authority.

at

the
a *Subject to
acceptance of the
report
of
the
Condemnation
Board
by
the
competent authority
and also subject to
the condition that
the Head of office is
not
on
the
Condemnation
Board.

32.

Investigation
Claims.

of

Old

Full Power, as per

Rule 264 of GFR,
2005.

NIL

33.

Merits, Awards, Stipends, Full Powers, subject

Loans
and
other to
approved
educational scholarship to scale/pattern.
students.

NIL

34.

Expenditure incurred on
annual
N.C.C
camps,
Combined Cadre camps,
Refresher training course
and
pre
commission
training etc.

Full Powers, subject

to the approved
pattern of
Government of
India/Government
of NCT Delhi.

NIL

35.

Payment
of
publicity
charges on DAVP rates or
on rates approved by
Government of NCT of
Delhi.

Full Powers

NIL

36.

Payment of outfit allowance,

refreshment allowance and
washing allowance to NCC
officers and cadets.

Full Powers, subject

to scale/pattern as
prescribed by the
Government
of
India/Government
of NCT Delhi.

NIL

37.

Insurance of material and

equipments received as a
loan or an aid from
International and other
organizations.

Powers
as
prescribed in Rule
15 of Delegation of
Financial
Power
Rules.

38.

(a)Grant of Special pay to

cashiers/Group D staff
handling cash.

Full Powers*

NIL

*These Allowances
shall be regulated in
accordance with the

39.

40.

orders/instructions
issued
by
the
Government
of
India from time to
time.

(b) Caretaking Allowance

Full Powers*

NIL

(c) Gestetner
Allowance

Full Powers*

NIL

The
Head
of
Department
declared as such
under S.R. 2(10)
and Rule-3(f) of
DFPR by the Lt.
Governor,
Delhi,
can exercise the
powers to the extent
prescribed in FR/SR
and GFRs.

NIL

(a) Sanction of HBA to Full power, except

Govt. servant.
in
respect
of
Secretaries
and
Head
of
Departments.

NIL

The
power
to
sanction HBA to All
India
Service
Officers vests with
FD.

(b) Sanction of GPF Full power, except

withdrawal to Govt. in
respect
of
servant.
Secretaries
and
Head
of
Departments.

NIL

The
power
to
sanction
GPF
withdrawal to All
India
Service
Officers vests with
FD.

Operator

Powers
under
the
fundamental
Rules
Supplementary
Rules/General Financial
Rules.

41.

42.

(a)
Sanction
of
Honorarium from Public
exchequer

NIL

NIL

NOTE:
The
power
to
sanction
Honorarium from
the
public
exchequer vests with
FD.

(b) To sanction the As prescribed in

undertaking of work for FR/SR
which fee/Honorarium is
offered and acceptance
thereof.

NIL

(c)
Acceptance
Honorarium

of As prescribed in
FR/SR

NIL

(a) Sanction of casual of

labour for Department
work connected with
Horticulture / Forestry /
Agriculture.

Full Powers*

NIL

*Subject to the
rates/norms
as
approved by the
Government
of
India/Government
of NCT of Delhi and
subject
to
availability
of
budget provision.

(b) Sanction of Casual

Labour for Departmental
work connected with
fisheries.

Full Powers*

NIL

* Subject to the
rates/norms
as
approved by the
Government
of
India/Government
of NCT of Delhi and
subject
to
availability
of
budget provision.

43.

Payment of remuneration
to
part-time
teachers/Guest speakers
etc.

Full Powers*

NIL

* Subject to the
rates/norms
as
approved by the
Government of NCT
of Delhi.

44.

Payment of registration
fee
for
seminars/conferences.

Full Powers*

NIL

*
Subject
to
fulfillment
of
Rules/Regulations
as laid down in
Government
of
India/Government
of NCT of Delhi
orders.

45.

Clearance for forwarding Full Powers*, except

of
applications
for in cases of Head of
various fellowships.
Department
in
which approval of
concerned secretary
be obtained.

NIL

*Subject
to
fulfillment
of
Rules/Regulations
as laid down in
Government
of
India/Government
of NCT of Delhi
orders.

46.

Keeping lien of staff

selected/approved
by
Govt. of India for
services/training abroad

NIL

*Subject
to
fulfillment
of
conditions as laid
down in FR-13 and
FR-14-A.

Full Powers*

47.

Gant-in-Aid
to
the
Grantee
Institutions/
NGOs

__

__

48.

Opening of Letter of Full Powers to the

Credit (LC) in Public extent of amount of
Sector Banks
Expenditure
Sanction accorded
by the Competent
authority.

NIL

49.

Washing & dry cleaning Full

Powers
to
of linen.
HODs
of
all
Hospitals
where
facility of washing/
dry cleaning of linen
is not available.

NIL

Pr. Secretaries /
Secretaries have the
powers upto Rs. 5
lakhs to sanction
Grant-in-Aid to the
Grantee
Institutions/ NGOs,
in whose case the
total grant in a year
does not exceed
Rs.Five
Lakhs,
(Except
Local
Bodies), both under
Plan & Non-Plan
subject to conditions
as laid down by
Finance
Department,
Government of NCT
of Delhi and subject
to the approved
pattern of assistance
and further subject
to fulfillment of
conditions as laid
down in GFR, 2005.

50.

51.

(a) Engagement
of
Security
&
Sanitation Services

__

__

Full Power to Pr.

Secretary/ Secretary
of
the
Administrative
Department in their
capacity as HOD for
A/A & E/S.

(b)
Extension
of
existing Contract of
Security
and
Sanitation Services

Full Power*

Nil

*Subject to the
provision
of
extension
as
provided in the
contract
and
fulfillment of other
conditions
prescribed in Rule204 of GFR, 2005.

__

__

Full Powers to Pr.

Secretary (GAD)

Expenditure on swearingin-ceremony of
Constitutional
Authorities of GNCT of
Delhi.

52.

Continuation
Temporary
posts
Group C and D

of
of

Upto 2 years*

Nil

*Subject to the
condition that the
posts should not be
lying vacant for
more than one year.
NOTE:
(1). In respect of
Group C and D
posts,
Administrative
Secretary has power
upto
one
year
thereafter.
FDs
approval is required
beyond three years.
(2). In respect of
Group B posts,
Administrative
Secretary has power
to
sanction
continuation upto 2
years, subject to the
condition that the
posts should not be
lying vacant for
more than one year.
FDs approval is
required
beyond
two years.