CGHS Imprest Money Raised to ₹1 Lakh for AD Offices, ₹25,000 for Units

The Ministry of Health and Family Welfare has approved a substantial enhancement in the Permanent Advance (Imprest Money) for Central Government Health Scheme (CGHS) units, wellness centres and offices of Additional Directors, with the objective of improving operational efficiency and addressing routine expenditure requirements.

The decision has been conveyed through an Office Memorandum issued by the Ministry’s EHS Section.

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Revised Financial Limits

As per the order, the imprest limits have been revised as follows:

• CGHS Units, Wellness Centres, Polyclinics, Labs, Field Offices and Hospitals: from ₹10,000 to ₹25,000
• Offices of Additional Directors, CGHS: from ₹20,000 to ₹1,00,000

These revised ceilings will be treated as final and will not require reassessment based on previous expenditure patterns.

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Aim: Faster Response to Day-to-Day Needs

The enhancement is intended to enable CGHS facilities to meet routine contingent and emergent expenditure without procedural delays. The Ministry has noted that timely availability of funds is essential for ensuring uninterrupted functioning of healthcare units.

The imprest operates as a revolving advance, and there is no annual cap on its total utilisation, subject to periodic recoupment.

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Regulatory Framework

The sanction and use of imprest funds will continue to be governed by:

• Rule 322 of the General Financial Rules (GFR), 2017
• Provisions of the Civil Accounts Manual, 2024
• Existing financial instructions issued by the government

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Expenditure Conditions and Restrictions

The Office Memorandum lays down clear conditions for utilisation of funds.

Imprest money may be used for urgent, small-value contingent expenses such as repairs, essential spares and stationery required for immediate functioning.

However, certain expenditures are explicitly disallowed, including:

• Purchase of capital assets such as furniture, equipment or appliances
• Payment of honorarium, allowances or wages
• Annual Maintenance Contracts (AMC)
• Splitting of bills to bypass prescribed limits

Any deviation from these norms will be treated as a financial irregularity.

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Accountability and Record-Keeping

The responsibility for proper utilisation of imprest funds rests with the Additional Director or the officer-in-charge of the unit.

The guidelines mandate:

• Maintenance of prescribed registers and expenditure records
• Submission of original bills and vouchers for recoupment
• Regular adjustment of advances, at least twice every month

The imprest system will remain subject to audit by internal authorities, Pay and Accounts Offices and the Comptroller and Auditor General (C&AG).

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Procedures for Specific Expenses

The Ministry has also outlined procedures for certain categories of expenditure:

• Conveyance reimbursement for official duties is capped at ₹300 per month per employee
• Freight charges for transport of medicines or supplies are admissible with proper documentation
• Office expenses are limited to essential consumables and must remain within prescribed ceilings

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Compliance Emphasised

The Ministry has instructed all Additional Directors and CGHS units to ensure strict adherence to the revised guidelines. It has cautioned that misuse or delays in adjustment of imprest funds may invite recovery and disciplinary action.

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The enhancement of imprest limits marks an administrative step aimed at improving financial flexibility at the unit level. At the same time, the detailed guidelines reinforce the importance of accountability and financial discipline in public expenditure.

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