Financial Concurrence and Checklist Guidelines

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File No. F-55055/97/2022-FA7 (Comp No. 139813)

Dated 10.10.2025

Circular

Subject : Financial Concurrence and Check list

INTRODUCTION The aim of financial concurrence is to ensure that all expenses are incurred with due prudence and expenses are never more than what is actually required. Any matter involving financial implication shall invariably be forwarded to Finance division for concurrence and vetting to ensure expenditure is in conformity with financial propriety.

1. It is noticed that most of the files being forwarded to the F&A Division for concurrence etc. do not contain required elements such as rules, regulations, specifications, entitlement, DoP, budgetary provisions etc. This leads to unnecessary movement and consequent delay in processing of files.
2. Where policy decisions are involved, files should come to F&A Division after 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) After administrative approval (AA) from the sanctioning Authority for vetting of expenditure.
• (ii) After selection of vendor/agency following due process, before awarding work order/ purchase orders.
• (iii) Subsequent to i and ii), sufficient time should be given for Financial vetting of RFP.

4. Proposals should be self-contained, clear, and concise. In case of references to notings in a different file, the same may be reproduced/ quoted /summarised portion should be part of the proposal. If considered important, proposals should quote page/note number/file number.

5. Essential Details/information for Financial Concurrence Files; All files being submitted for financial concurrence may invariably indicate: -

• i. The specific proposals, listed at the end of 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 concerned Officers/Divisional Head.
• vi. Statement/Certification that the proposal is in conformity with the relevant provisions of the GFR-2017. The relevant provision should be quoted in the proposal.
• vii. Justification for expenditure suggesting that expenditure is not more than what is actually required.

E.g.- In case of commissioning of radiology department, staff posting should be accompanied with related status of installation of machinery, clearances from Government, specific waste disposal clearances and FOOTFALL of IP in a self-contained Note for financial concurrence.

*The footfall of IP is to be mandatorily included in all files for sanctioning of staff.

6. Time Frame: Policy Matters should be submitted for concurrence/vetting at least before 01 Month.

Procurement proposals should be submitted for concurrence/vetting at least before 01 week.

7. Negative list: Items which should not be referred for financial concurrence:

• i. GST Payment.
• ii. Statutory payment.
• iii. Payment to vendors/personal/consultants, etc as per approved contracts.
• iv. Acceptance of Judgement.
• v. Administrative decisions not having financial implications.

Checklist for Finance Concurrence

1. General Financial Rules (GFRs), 2017 The primary framework governing financial propriety is laid down in the General Financial Rules (GFRs) issued by the Ministry of Finance (Department of Expenditure).

These rules primarily focus on:

• Rule 20-23: Standards of Financial Propriety
• Rule 21: No authority may spend or sanction expenditure which is not covered by a provision of law or a delegated power.
• Rule 23: Expenditure should not be prima facie more than the occasion

demands.

2. Delegation of Financial Powers

• Concurrence can only be given if the proposal is within the Delegated Powers of the administrative Ministry/Department or the subordinate authority.
• If beyond delegated powers, the proposal has to be referred to Competent authority.

3. Budgetary Control Rules Prior to sending files for concurrence, ensure:

• Ensure availability of funds under the relevant head of account.
• Expenditure must be within the Budget Grant and Appropriation.
• Ensure alignment with Outcome Budget/Performance Budget targets.

4. Instructions and Circulars of MoF MoF issues periodic instructions regarding:

• Restrictions on purchase of vehicles, furniture, etc.
• Ceilings on TA/DA, hospitality, office expenses, LTC, etc.
• E-procurement and GeM (Government e-Marketplace) mandates (as per Rule 149 of GFRs). User branch must check the latest OMs (Office Memoranda) before seeking concurrence.

*The list is indicative & not exhaustive.

5. Procurement and Contract Rules (GFR 144/173) If the proposal involves procurement:

• Ensure tendering process is followed (open tender, limited tender, GTE on GeM/CPPP as applicable).
• Verify reasonableness of rates (CVC guidelines, price reasonableness checks, market survey).
• Check bid evaluation and negotiation norms.
• Ensure compliance with Rule 144 (xi) regarding restrictions on bidders from certain countries (based on MoF/DoE orders).
• Ensure compliance with MSME/Startup norms/MII guidelines wherever applicable.

6. Manual of Procurement of Goods and Manual of Procurement of Services: Guidelines issued by Department of Expenditure, Ministry of Finance and ESIC must be

adhered to.

7. Vigilance and CVC Guidelines.

• Check for conflict of interest or deviations from standard procedures that may invite audit objections.
• Ensure proposals have not been objected to by internal audit or C&AG in similar cases.
• CVC Guidelines must be followed in spirit.

8. Extension of Tender.

• Period of validity of original contract and provision for extension, if any.
• Total value of original contract and the progressive amount of expenditure incurred till date.
• The proposed period and the financial implication calculated.
• Whether the total, incurred plus financial implication of the extended period proposed will go beyond the powers of the original approving authority.

Key Points to Record while Forwarding File for Concurrence

• Whether the proposal is covered by delegated powers.
• Whether funds are available.
• Whether rules & procedures (GFR, procurement, MoF instructions) are followed.
• Whether it satisfies standards of financial propriety.
• Whether administrative approvals/competent authority / approvals are in place.
• Any conditions to be imposed (e.g., ceiling on expenditure, periodic review).
• Details as per the checklist enclosed should be attached.

Parikshit Singh
Director (Finance) 10/10/2025

To :-

All Regional Directors/SRO (I/c)
All Deans / Medical Superintendents
All Divisional Heads, Hqrs

Annexure-A

Check list of information/details to be furnished with cases for creation of posts