Rush of expenditure in the closing month of financial year 2017-18 HO No. Budget/2017-18/2018-19/Main/Pt./21519 dated 21/03/2018

c:fiJ4ill.fl ~ ~ ~ Employees' Provident Fund Organisation !Wl'Q'a~~.li{q,f{) (Ministry of Labour & Employment. Govt. Of Indio) ~ ~ /Head Office ~ ~ ~ . 14. q,TRT ~. ~ ~

• 110066. Bhovlshyo Nidhl Bhowon.14-Bhikoiji Como Place. New Delhi-110066 FAX: 011-26173022, Tel No. 011-26172685, Mail ID:- rda@cpfindia.gov.in Circular Date: .03.2018 No. Budget/2017-18/2018-19 /Mai~ 4 To The Additional CPFC of the Zones/ RPFC- I/RPFC-11 2 1 MAR 2 B In-Charge of the Regional Office/ · Director (PDUNASS)/ ACC (ASD), Head Office Sub: Rush of expenditure in the closingmonth of financial year 2017-18. Ref: Ministry Of Finance O.M. No. 23(2)/E.coord/2018 dated 07.03.2018. Madam/Sir, Reference is invited to the subject cited above.

2. In this connection, Ministry of Finance has directed vide their O.M. dated 07.03.2018 referred above (copy enclosed) to all Ministries / Departments of Government of India to follow the instruction regarding expenditure in the closing month of financial year 2017-18.
3. Every office will ensure to follow the above instructions. This issues with the approval of competent authority. Encl: as above. • Yours faithfully, ~(;_ (UDITA CHOWDHARY) Additional C.P.F.C.(F&A)

No.23(2)/E.Coord/2018 Government of India Ministry of Finance Department of Expenditure North ·Block, New Delhi Office Memorandum · · MOST IMMEDIATe, 0 J MAil , / !23 --sf0 North Block, New Delhi ..., \ Dated: 71t1 March 2018 Subject: - Rush of expenditure in the closing month of Financial year 2017-18 According to Rule 62 (3) of General Financial Rules, 2017, rush of expenditure particularly in the closing months of financial year, shall be regarded as a breach of financial propriety and shall be avoided. It is further mentioned that Finance Ministry has already sensitized all administr~tive heads that rush of expenditure in the year end must be strictly avoided. As per extant guidelines, the last quarter expenditure must be limited to actual procurement of goods and services and reimbursement of expenditure already occurred. Ministry of Finance's instructions restrict last quarter expenditure to 33% ceiling and last month (March) expenditure to 15% ceiling. 2. In view of above, the process of obtaining financial concurrence of Ministry of Finance and IFDs of the respective Ministries/ Departments must, therefore, be completed by 9th March 2018 and regular Sanctions and Bills must be preferred on PFMS Portal by 15th March.The sanctions, bills pertaining to the last Supplementary Demands for Grants only or any exceptional cases with the approval of Financial Adviser of the Ministry/ Department may be processed thereafter. 3. It is requested that necessary instructions in this regard may please be issued to all Heads of Departments and Head-offices/sections of main Ministries/ Departments so that there is no breach of financial propriety. To:

1. All Secretaries to the Government of India
2. All Financial Advisers of Ministries/ Departments . • / -- ~g. (H. Atheli) Director Tele: 011 -23092604