Delegation of Financial Powers 2025 in Department of Posts – Guidelines for HOCs & HODs

"Schedule of Financial Powers in All Levels" document pertains to the delegation of financial powers to Heads of Circles (HOCs) and Heads of Department (HODs) in the Department of Posts, Government of India. This section outlines specific financial authorities for various expenditure categories, including capital expenditures, loans & advances, write-offs, and mail conveyance services, along with associated rules, restrictions, and consultation requirements with the Integrated Financial Adviser (IFA).

Key Highlights 

1. Capital Expenditures on Fixed Assets

The document details financial powers related to the procurement and maintenance of fixed assets, categorized under different object heads:

Furniture & Fixtures (Object Head 74)

• Full powers for procurement, provided the cost exceeds ₹1 lakh or has a useful life of 3+ years.
• IFA consultation is mandatory for all such purchases.

Heritage Assets (Object Head 76)

• HOCs have the authority to sanction expenses for upgradation, rehabilitation, and retrofitting of heritage assets.
• Expenditure limits are as per GoI/DoP guidelines, with IFA consultation required.

Other Fixed Assets (Object Head 77)

• Includes battery-operated carts, library books, trees, and plants.
• Full powers for procurement, but IFA consultation is required beyond ₹2 lakh per case.

2. Loans & Advances

The document outlines financial powers for sanctioning different types of loans and advances:

Permanent Advance

• Full powers, regulated under GFR Rule 322 and FHB Rules 342-343.
• IFA consultation required beyond ₹2 lakh.

Personal Computer Advance

• Full powers, subject to government rules.
• No IFA consultation unless mandated by specific policies.

House Building Advances

• Full powers, but must comply with Ministry of Housing and Urban Affairs guidelines.
• No IFA consultation unless explicitly required.

3. Write-Off of Losses

The financial powers for writing off losses are strictly regulated, with the following conditions:

• Loss of Revenue (Up to ₹5,000 per case)
• HOCs can approve, but IFA consultation is required.
• Irrecoverable Losses of Stores/Public Money (Up to ₹50,000 per case)
• HOCs can approve, subject to DOE OM No. 01(14)/2016-E.II(A).
• Thorough investigation must precede write-offs to prevent recurrence.

Condemnation of Vehicles

• Full powers for vehicles that have completed 15 years or met prescribed usage limits.
• Scrapping must be done through Registered Vehicle Scrapping Facilities (RVSF).

4. Conveyance of Mails 

This section details financial powers related to mail transportation, covering various modes:

By Road (Including RTN – Road Transport Network)

• Up to ₹10 Crores per contract (HOC authority).
• Emergency cases (up to ₹2.5 lakh/month without tenders) allowed with rate certification.

By Air

• Full powers, but rates must comply with pre-approved agreements.
• IFA consultation required beyond ₹2 lakh per case.

By Other Means (Non-contract steamers, emergency diversions, etc.)

• Up to ₹5 lakh per dispatch for foreign mail conveyance.
• Contingent charges for disruptions (floods, accidents, etc.) require IFA consultation beyond ₹2 lakh.

Conclusion

The financial decision-making within the Department of Posts, ensuring accountability, compliance with GFR rules, and proper utilization of funds. Key takeaways include:

• Capital expenditures require IFA consultation beyond specified thresholds.
• Write-offs and condemnations must follow strict investigative protocols.
• Mail conveyance contracts have flexibility for emergencies but require rate reasonableness certification.
• This delegation of powers aims to streamline administrative processes while maintaining financial discipline across all levels of the department.

Object Head – 74 [Furniture & Fixtures]

It will include expenditure on purchase of furniture and fixture exceeding the threshold limit of one lakh rupees or three years of useful life, either of the two, for office use and functional use.

SI. No.	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions or Scales	Remarks
30.	Procurement of furniture and fixture for official/functional use	Full Powers	(i) Furniture and fixtures exceeding the threshold limit of one lakh rupees or three years of useful life, either of the two, can only be procured under this Object Head. (ii) Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation is required.

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Also read :DOP Guidelines for reimbursement of Newspaper to officers at their residence

Object Head – 76 [Upgradation Procurement of Heritage Assets and not elsewhere classified (n.e.c.)]
It will include rehabilitation, overhaul, retrofitting of heritage assets recognised and recorded in the asset register at the nominal value of Rs. 1/- and upgradation ‘not elsewhere classified’. It will also include expenditure on procurement of items of fine art and of cultural and archaeological importance.

SI. No.	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions or Scales	Remarks
31.	Expenses on upgradation Procurement of Heritage Assets and not elsewhere classified (n.e.c.)	As per the limit fixed by Nodal Department of GoI/DoP. [This power is delegated to HOC only]	Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation is required.

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Object Head – 77 [Other Fixed Assets]
It will include procurement of other fixed assets like library books and publications, trees, crops and plants, whose natural growth and regeneration is under the direct control, responsibility and management of institutional units, non-motor vehicles like bicycle, rickshaw, cart, trolleys, boat, etc.

SI. No.	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions or Scales	Remarks
32.	(i) Purchase of battery or electric cart (battery operated carts, trolleys etc. for conveyance of mail but not for motor vehicles)	Full Powers	Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation beyond Rs. 2 Lakh is required.
	(ii) Procurement of library books/publications, trees, crops & plants	Full Powers	Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation beyond Rs. 2 Lakh is required.

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Also read :Instructions regarding Ieave during Parliament session

Object Head – 55 [Loans & Advances]
It will include loans and advances given by the Government.

SI. No.	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions or Scales	Remarks
33.	(i) Permanent Advance	Full Powers	(i) To be regulated in accordance with Rule 322 of GFR read with Rules 342 and 343 of FHB – Vol. I. Amount of Advance will be based on the average monthly contingent expenditure of the office for the preceding 12 months. (ii) Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation beyond Rs. 2 Lakh is required.
	(ii) Personal Computer Advance	Full Powers	Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc.
	(iii) House Building Advances	Full Powers subject to instructions issued by the Government of India.	Shall be regulated with reference to orders issued from time to time by the Ministry of Housing and Urban Affairs.	IFA consultation is not required unless explicitly mandated by Government Rules, Manuals, Policies, Guidelines, Procedures, or Directions etc.

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Object Head – 64 [Write Off of Losses]
It will include write off of irrecoverable loans, trading losses.

SI. No.	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions or Scales	Remarks
34.	(i) Write off loss of revenue	Rs. 5,000/- in each case [This power is delegated to HOC only]	These powers are subject to the conditions prescribed by the DOE through OM No. 01(14)/2016-E.II(A) (Part-III) dated 01.04.2024.	IFA consultation is required.
	(ii) Write off loss of irrecoverable losses of stores or of public money.	Rs. 50,000/- in each case [This power is delegated to HOC only]	Similar conditions as mentioned at SI No. 34(i) above.	IFA consultation is required.
	(iii) Write off loss due to deficiencies and depreciation in the value of stores (other than motor vehicle or motorcycle) included in the stock and other account including losses on food grains, sugar, etc.	Rs. 50,000/- in each case [This power is delegated to HOC only]	Similar conditions as mentioned at SI No. 34(i) above.	IFA consultation is required.
	(iv) Mature condemnation of motor vehicle and motorcycle	Full Powers	Subject to the lives of various types of vehicles in terms of the distance run and length of use as prescribed by the D/o Expenditure vide OM No. 01(14)/2016-E.II(A) (Part-III) dated 01.04.2024.	IFA consultation is required.
	(v) Decision for condemnation of vehicles which have reached 15 years of age	Full Powers	Full Powers to scrap the vehicles which have reached 15 years of age through Registered Vehicle Scrapping Facility (RVSF) only, established in accordance with guidelines issued by the Ministry of Road Transport and Highways (MoRTH).	IFA consultation is required.

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OTHER FINANCIAL POWERS OF HOC/HOD

SI. No.	Item of Expenditure	Extent of Financial Powers Delegated	Rules, Orders, Authority, Restrictions or Scales	Remarks
35.	Conveyance of Mails	Full Powers (includes seasonal mail conveyance requirements like exam material, distribution, textbooks etc).	Restrictive conditions: (i) Subject to any rules/instructions issued by any Nodal Department/DoP. (ii) The extant provisions of GFR 2017 and orders issued by the Directorate on the subject from time to time should be observed. (iii) The expenditure should be within the allotment of funds to the Circles by the Directorate. In no case the expenditure should be incurred without corresponding budget allotment.	IFA consultation is required beyond Rs. 2,00,000/- in each case.
	(ii) By Air	Full Powers (includes seasonal mail conveyance requirements like exam material, distribution, textbooks etc).	Restrictive Condition: Full Powers subject to the condition that the payment is made at rates fixed under the terms of an agreement entered with the carrier by the Department.	IFA consultation is required beyond Rs. 2,00,000/- in each case.
	(iii) By Road including RTN	(i) Up to Rs. 10 Crores per contract [This power is delegated to HOC only]. (ii) Up to Rs. 2,50,000/- per month on each route without inviting tenders in case of emergency only. Provided that work is temporarily entrusted to any nominee of the Ministry of External Affairs or of State Government or to a monopolist transport operator or to Civil Aviation company.	Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation is required beyond Rs. 2,00,000/- in each case.
	(iv) By Other means	(i) Up to Rs. 2,50,000/- per month in each case for a period of not exceeding three months without calling for tenders in emergency cases where the normal procedure of inviting tenders is likely to cause delay or administrative inconvenience subject to the reasonableness of the rate is certified by the sanctioning authority.	Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation is required.
	(v) Conveyance of mails to foreign countries by non-contract steamer in case of dispatch by one ship.	Rs. 5 Lakhs (includes seasonal mail conveyance requirement like exam material, distribution, textbooks etc.)	Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation is required.
	(vi) All other charges for the carriage of mails	Full powers – Except where any general or special directions of the Government are infringed or where the matter is not free from doubt. May sanction payment of bill of haulage charges in respect of special trains, subject to the condition that no departure in the rate of charges sanctioned by the Railway Department is involved.	Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation is required beyond Rs. 2,00,000/- in each case.
	(vii) All contingent charges incurred for the diversion and conveyance of mails owing to breaches, floods and accidents over the Railway Lines and on roads.	Full Powers (includes seasonal mail conveyance requirements like exam material distribution, textbooks etc).	Subject to any rules/instructions issued by any Nodal Department/DoP.	IFA consultation is required beyond Rs. 2,00,000/- in each case.

Keywords:

• Financial Powers in Department of Posts
• Delegation of Financial Powers 2025
• HOC and HOD Financial Authority
• Government of India Financial Rules
• Postal Department Expenditure Guidelines
• Capital Expenditure in Government
• Write-Off Losses in Government Offices
• Mail Conveyance Financial Powers
• Loans & Advances in Postal Department
• IFA Consultation in Government Spending
• What are the financial powers of HOCs in the Department of Posts?
• Latest updates on financial delegation rules in Indian Postal Services
• How to sanction capital expenditures in government departments?
• Rules for writing off losses in government offices
• Emergency mail conveyance financial approvals in India Post

Download Revised Financial Powers 2025 Delegated to Divisional Head