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File No. F-55055t97t2O22-FA7 (Comp No. 139813)
Circular
Dared 10.10.2025
Subject : Financial Concurrence and Check list
INTRODUCTION
The aim ol financial concurrence is to ensure that all oxpensss are incurred with
due prudence and expenses are never more than what Is actually requlred. Any
matter involving tinancial implicalion shall invariably be Jorwarded to Finance
division for concurence and vetling to ensure expendllure is in conlormlty wlth
tinanclal propriety.
'l.
lt is noticed that most ol the tiles being forwarded to the F&A Division for
concurrence etc. do not contain required elements such as rules, regulations'
specilications, entitlement, DoP, budgetary provisions etc- This leads to unnecessary
movemenl and consequent delay in processing of files.
2.
Where policy decisions are involved, filBs should come to F&A Division alter
Technical Approval and after working out the cost, if any, for the same with supporting
papers by the concerned division and invariably with the approval of the concerned
Divisional Heads.
3.
Concurrence is required at two stage:-
i. Atter administrative approval (AA) kom lhe sanctioning Authority lor vetting ol
expendilure.
ii. Aftsr seleclion ol vendor/agency following dus procass, before awarding
work order/ purchase orders.
iii. Subsequent to i and ii), sutficient time should be given lor Financial v€tting ol
RFP.
4.
Proposals should be sell-contained, clear, and concise. In case ol relerences to
notings in a differenl file, the same may be reproduced/ quoted /summarised portion
should be part of the proposal. ll considered important, proposals should quote
page/note number/f ile number.
5.
Essential Dotails/information for Financial Concurrence Files:
All liles being submitted lor financial concurrence may invariably indicate: -
L
i. The specific proposals, listed at tho end ol the noting.
ii. The Sanctioning Authority, with the specific DOp para linked.
iii. The amount for concurrence approval.
iv. Availability of Budget.
v. Approval of the concernsd OfficervDivisional Head.
vi. Statemenycertif ication that the proposal is in conformity with lhe
relevant provisions of the GFR-2017. The relevanl provision should be quoled in
the proposal.
vii. Juslilication for expenditure suggesting that expgnditure is not more than what is
actually required.
E.g.- ln case o, commissioning of radiology department, statf posting should be
accompanied with rslatod status of installation of machinery, clearances from
Government, specific waste disposal clearances and FOOTFALL of lp in a sell-
contained Note for financial concurrence.
'The lootfall of lP is to be mandatorily included in a liles for sanctioning ot staff.
6.
Time Frame: Policy Matters should be submitted for concurrence/vetting at least
before 01 Monlh
Procurement proposals should be submitted for concurrencely'etting at leasl before o1
week.
7.
Negative list: ltems which should not b€ referred tor financial concurrence:
i. GST Payment.
ii. Statutory payment.
iii. Payment to vendors/personal/consultanls, etc as per approved contracls
iv. Acceptance of Judgement.
v. Administrative decisions not having financial implications.
Checklist for Finance Concurrence
1. General Financial Rutes (GFRs), 2017
The primary lramework governing financial propriety
Financial Rulos (cFRs) issued by the Ministry
Expenditure).
These rules primarily locus on:
is laid down in the General
of Financo (Deparlment of
. Bule 20-23: Stdndads ol Financiat prcpriety
. Bule 21: No aulhority may spend or sanc on expenditure which ls not
covered by a provision ot law or a delegated power.
. Rule 23: Expenditure should not be prima facie more than lhe occasion
2
demands.
2. Delegation ol Financial Powers
. Concurrence can only be given if th€ proposal is within the Delegated Powers of
the administrative Minislry/Department or the subordinate authority.
. ll beyond delegated powers, the proposal has to be r€ferred to Competent
authority.
3. Budgotary Control Rules
Prior to sending liles for concurrence, ensure:
. Ensure availability of funds under the relevant head ol accounl.
. Expenditure must be within the Budget Grant and Appropriation.
. Ensure alignment with Outcome BudgeyPerlormance Budget targets.
4. lnstructions and Circulars ot MoF
MoF issues periodic instructions regarding:
. Restrictions on purchase of vehicles, furnilure, etc.
r Ceilings on TA/DA, hospitality, office exp€nses, LTC, etc.
. E-procurement and GeM (Government e-Marketplace) mandates (as per Rule 149
of GFRS). User branch musl check lhe latest OMs ( Office Memoranda) before
seeking concurrence.
'The list is indicative & not exhaustive.
5.
Procuremenl and Contract Bules )GFR 144173'
lf the proposal involves procurement:
. Ensure tendering process is followed (open tender, limited tendel, GTE on
GeM/CPPP as applicable).
. Verify reasonableness of rales (CVC guidelines, price r€asonability checks, market
survey).
. Check bid evaluation and negotiation norms.
. Ensure compliance with Rule 144 (xi) regarding restriclions on bidders from certain
countries (based on MoF/DoE orders).
. Ensure compliance with MSME/Startup norms/Mll guidelines wherever applicable.
6-
Manual ot Procuremenl ol Goodsand Manual ol Plocurement ot Services:
Guidelines issued by Department of Expendiluro, l/inistry ol Finance and ESIC must be
3
adhered to.
7.
Vigllance and CVC Guidelines.
. Check lor conflict of intorest or deviations lrom standard procedures that may invit8
audit objections.
. Ensure proposals have not been objectod to by int€rnal audit or C&AG ln similar
c:lses.
. CVC Guid€lines must be followed in spirit.
8.
Extension ol Tender.
Key Points lo Record while Forwarding File lor Concurence
. Whether the proposal is covered by delegated powers.
. Whether funds are available.
. Whelher rules & procedures (GFR, procurement, MoF instructions) are followed
. Whether it satisfies standards of financial propriely_
. Whelher adminislrative approvals/comp€tent authority / approvals are in place.
. Any conditions to be imposed (e.g., ceiling on expenditure, periodrc review).
. Details as por the ch€cklist enclosed should be attached.
Parikshit Singh
Director ( Finance) ,O It0
To:-
All Regional Directors/SRO (l/c)
All Deans / Medical Superintendents
All Divisional Heads, Hqrs
L4
. Period o, validity of original contract and provision for extension, iI any.
' Total value of original contract and the progressive amounl ol expenditure incurr€d
till date.
. The proposed period and the linancial implication calculated.
. Whether the total, incurred plus financial implication of the extended period
proposed will go beyond the powers of the original approving authority.
Annexuae-A
Check list of intormation/details to be lurnished wilh cases lor c.eation ot posts
lnformation
w.r.t. Col.2
Page
no-
correspondenc€
(Referencing)
on
side
sr.
No
Item of lnformation
I
1
Name & Designation of the Post
2
Pay Scale ol the post
3 GAdeE tegory of thG post
4 SdiEntifidEchnical or adminislrative
nature ol the post
5
Functional justification (for each of the
category separately)
How were the functions of the post being
managed in the absence of its crealion
6
Duties and responsibilities ol the post
(ob description for each position)
7
I Essentia ahd minimum qualifications of
the post
I
ecruitment Rules relevant to lhe post
10 Mocie ot tittlngrrp the post
mn'ediaie lealer post in the line of
promolion
1'1
12 imrnediate promotion post in lhe
hierarchy
13 Woiko-aA-ffie postlExtract of study, if
anY)
14 Finano--al
implications for creation ot the
posl
lFanre ol Accounling Unit and division
15
16 Fetai led sanctioned slrength (category-
wise) with pay scales
l
17
a streng
category-w
5
18 Details ol vacancies date-wise
Possibilities of re- omployment
/outsourcingy'hiring oul of services
20 i/latching savings (with specific posts,
which are to be surrendered)
2'l
Fi nancial i mpl i cali o n ( both rocrrm g -and-
non-recurring)
All relevant documents h the lile should-
be properly referred, on both note &
correspondence sides.
ZJ
Local Finance vetid toiumEniE
received from Accounting unit are ink-
signed or authenticated by concerned
Division
24 Any other information, spe-fii- to IhE
proposal
e
19
Annexure - B
Check Lisl lor procuremenl ol Goods/Services
Page no. on the
correspondenco side
(Referencing)
s.t.
No
Item ol lnformation
lntormation
w.r.t. Col.2
l
tv
I
1
Name of the Accounting unit
2
Item to be procured
J
Whether the item of procurement is
against fr6sh requiremenl or against
condemnation
3.1
It it is against fresh requirement, then
details of authorization/provisioning
sanction
Whether condemnation report has been
enclosed
4
5
Whether the condemnation has been
approved by a compotenl Condemnation
Board
6
Whelher the item is reserved for MSME.
ll yes, whether the percenlage reserved
for MSME sector is being complied with?
Whether the item is available on GeM
7
I
Estimated value of procuremenl
Type of tender enquiry (Direct purchase/
LPC/LTEOTE/GTE)
10
Whether the procurement is proposed
on a PAC/nomination/single source
basis. lf so whether the copy of the
proprietary Article
Certif icate
(PAC/LHC/AAC) has been provided?
lf the case is covered under(10) above,
whether justilication has been provided.
The GFFI under which purchase is boing
proposed.
Whether the tender documenl has th
approval of the competent authori
(name of the competent authority ma
also be indicated)
12
Whether
the
minutes&
recommendations of the tender
committee enclosed(Both technical
committee and financial committee)
Criteria for selecling the L-I (along with
1
9
11
13
'14
mparative charls of both technical and
nancial bids)
15
Whether all terms and conditions of the
tender €nquiry (TE) have been complied
with.
Whether reasonability of price has been
eslablished
17 Whether procuremenl involves
maintenance obligations. Details th€reof.
18 Whether warranty/guarantee clauses of
the tender have been complied with.
19 Whether MoU signing Eirwoived? [les,
details th6reof.
20 Availabiljty of budget with Budget head
All relevant documents in the Iile should
be properly referred, on both note &
correspondence sid€s.
Local Finance votted documents
received from Accounling unil are ink-
ed or authenticated by
vrsron
,a
other importanl information
the proposal.
24
recommendations of the
Administrative Division.
Specific
ol)
tb
21
Annexure-C
sr.
No
It€m ol lntormation
lnformalion
ur.r.t col.2
Pago no. On
correspondence
side(Beterencing)
,1
Purpose
2
Fresh Hiring/Continued Hiring
3 iITreaFIiiing, advertisement has been made
4
H-i?fng period requued
5
lfcbntinued hiring, provide details ol previous
,inancial concurrence.
6
Area auihorization/Area of proposed building
7
Exisling ren
roposed Rent
8 WhetFer the rent
CPWD norms
enhancdment is as per
o W-ittingness
ol the landlord
11 N-onavailabilitycertif icate
accommodation
ol Government
'12 Av-aiiebil-ty
of budget with Budget head
13
-Local
Finance votled documents received
from AccouQting unil are ink-signed or
authenticated by concerned Division.
14
Any omerlmportaif information specif ic to the
proposal: FBAC/Site survey
I
Check list / Perlorma for Hiring ol Accommodalion
Annexure-D
Checklisl lor procedure to be adopled for submission/prolessing of proposals tor
hiring and oulsourcing of protessional servicesi
een con
st.
No
(Yes/No)
1
rnng
su
S
IS
n
e
e
er
project
ti
d
a
ce
I
nsl t
ro
Ut
al
n
te
Im
pol cy
fo
S
man
me
en
n
I
ee
age
s
ng
ces
n
co
ro
slruct
n
sr
rvt onl
SU
a
man
m
e
en t
bi
leasi
ti
pe
s
ty
stud
f nan
a
cl
e
s rvices
rocu
m
te
ent s rvtces
e
and
f
identi cati on
p
nd
a
Ia on
ti
I
o
ects
repa
p
ve o m nt
e
de
f
pro
Com
I
o
I
p
pute
rd
ha
(
wa
r
e/softwa
SETV ce
e
e
S
t
co
to
m
Ie
t
men
h
t e
I
o
ES
t
I
e
h
p
apabi
e
m
t
n
ert e scope
any o
rnc
accounling unit or pan lndia
or
ng-
nt;
lwhether the specific pu@
arrived at after taking into consideration lhe tollowing:
i. Absence of required experliso in-houso
ii. The need lor high quality services:
iii. The need for economy and efficiency:
iv. The need to have qualified Consultants for providing the
specific services;
(a) .for tasks thal_.represent a natural continualion of previous wo
carried out by the tirm.
(C) situations where lhe sxecution ot assignment may involve us€ o
proprietary techniques or only one consultanl has reqriisite expertise.
ln
nego
er pro
rs
as
nt
ns, w
er
e
fla or se
rs
way o
situ
situ
n
i
se of
e
(b
me
e
S
U
I a
)
tion
at
n
lo
rg
ncy
flsr
a
a
(
fte
a
n
r
U
t
a
ng
ters
rsas
o
ati ns
e
h re
m
t
el
com
n
etio
of
h
t
ment s
v
p
assrgn
o
utm
st
nce
mporta
System (LCS)
consu
n following conditionality
rms of Ouality and Cosl Based Selection (OCBS)i Least
ef a comm
lo
compflsrng o
a
ea
GENEAAL PO]NTS-
informal
enquiries
or
by
inviting
Expression
of interest
advertisement?
J
members at appropriate level, including users representative,
monitoring the progress (as per provisions of the Manual) afler
procedure is over.
I
Whelher lhe nature o, contract dependrng upon the nature ot the
assignment has be6n indicated in the proposal as b6low.
(i) lime based contracts;
(ii) success based conlracl;
(iii) definite d6livery contract;
11
Annexure-E
Check List (PMD)
sl.
No
Parliculars
Remarks
(Yes/ No)
,l
Briel note with chronology ofevents ol the pro.iect
2
Approval of Competent AumbiiE
proposa S or
evr
to
x
a
ms
ve
en execu
prior approval of Competenl Authority,
hether it is as per conditions of contracl agreemenv MoU..
No such additionydeviations should be made by th€ construction
encies without prior approval of ESIC. PMD may also not entertain such
roposals from the construclion agencies.'
en
epe
rmance
uaran ees
ore
exprry o
alidity period ol the 8.G."
'The concerned olficer should ensure that the performance/ other ban
guaranloes o, the construction agencies are renewed as per terms
agreemenu MoU. "
n
prolects
ng const rUct
Un
r
pos
s,w
er
m
Iestones aIe IEV Sed
ith IU stificatron
Approval o, Competent Authorily taken.
'- where the projects are running behind schedule. -.
ega
ng
a
pu rc
owrng
men
a
a. ln- principle approval of the competent authority for setting up o
hospital/dispensary/branch of f ice/siafl quarters.
b. Report of S]te selecl,on committ€e and its approval by the competen
authority. (For the proposals of purchase of idnd).
c. ln-principle approval of the Competent Authority for purchase ol land
t
er tn
pto
s or concurrence
ES mates,
e
owrng
ocuments attached
i.
h -principle approval ol the Competent Authority for setting up
hospital/ dispensary/branch of f ic€/staI quart6rs.
b.
Approval of concept plan.
t2.
3
5
ti
