Expenditure on Public funded Schemes and Projects – General instructions for Ministries/Departments: FinMin
Expenditure on Public funded Schemes and Projects – General instructions for Ministries/Departments: FinMin OM dated 01.04.2024
No. 01(14)/2016-E.1I(A) (Vol.III)
Ministry of Finance
Department of Expenditure
E.II(A) Branch
North Block, New Delhi
Dated 01st April 2024
OFFICE MEMORANDUM
Subject: Expenditure on Public funded Schemes and Projects – General instructions for Ministries/Departments — reg.
The undersigned is directed to refer to this Department’s O.M. No. 24(35)/PF-I1/2012 dated 5 August, 2016 regarding appraisal and approval of public funded schemes and projects (except matters required to be placed before the Cabinet Committee on Security).
2. In this regard it is stated that Delegation of Financial Power Rules (DFPRs), 1978 has since been replaced by DFPRs 2024 which will come into force from 1st April, 2024. Rule 16 of DFPR 2024 deals with general conditions and delegation of power for the Ministries/Departments relating to expenditure on Scheme and Projects. As per this rule, a Department of Government of India may sanction expenditure on any scheme, projects, as per the powers delegated from time to time by the Finance Ministry, subject to its outlay having been approved by the Competent Authority in accordance with the appraisal and approval process prescribed by the Finance Ministry from time to time.
3. At present, appraisal and approval of public funded Schemes and Projects is being governed by this Department’s O.M. No. 24(35)/PF-II/2012 dated 5th August, 2016. These guidelines for formulation, appraisal and approval of public funded schemes and projects will continue till further orders.
4. A copy of the O.M. dated 5th August, 2016 is attached herewith.
5. This issues with the approval of Competent Authority.
(C.P. Kushwaha)
Under Secretary to the Government of India
To
1. All the Ministries/Departments of Government of India
2. Financial Advisers of all Ministries/Departments of Government of India
Source: Department of Expenditure

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