Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697807053576.pdf (India)
DEFENCE ACCOUNTS DEPARTMENT INTEGRATED FINANCIAL ADVISOR MANUAL (ARMY) 2007 Controller General of Defence Accounts , West Block-V, R.K.Puram New Delhi-110605 ACKNOWLEDGEMENT The following officers have made valuable contribution in collection of material and drafting of the manual: (i) Shri Rajnish Kumar, IDAS, IFA (Air HQrs.)

(ii) Shri S.L.

Singla, IDAS, IFA )Naval HQrs.)


- - Army Portion Navy Portion (iii) Shri Rakesh Sehgal, IDAS, IFA (MC) Nagpur - Air Force Portion Various other IFAs contributed by way of suggestions and inputs for incorporation in the Manual.

Officials in the Pr.

IFA Wing have finalized the Manual.

This is the first Manual on IFA System in Defence Services.

Attempt has been made to cover all aspects of the IFA System including Service- Specific intricacies.

The exercise was elaborate and complex.


It taxed the intellectual and professional skills of the officers who had first hand experience in handling the subjects.

The department acknowledges the painstaking effort of all the officials who have contributed to the exercise.
Chapter INDEX Topic Introduction Scope of IFA’s work Knowledge Management for IFAs (What they ought to know) Acceptance of Necessity (AON) Stage- General Tendering Stage- General Expenditure Angle Sanction Stage-General Post Contract Management Stage-General Check points for Sch.-I – Powers to sanction expenditure on any of the object enumerated in rule 58 (A) of FR Part-I 9 Check points for Sch.-II – Powers to sanction expenditure not precisely covered by Rule 10 Check points for Sch.-III – Powers to authorize the issue of stores or regularize previous issue of stores in exceptional cases Pages 1-5 6-13 14-29 30-41 42-48 49-53 54-58 59-60 61 62 11 Check points for Sch.-V – Powers to sanction write off of 63-66 losses of stores in Reserve/Base/Advanced Base/Forward Base Supply/ Petroleum Depots and Other Supply and Petroleum Installations 12 Check points for Sch.-VI – Powers to sanction write off of 67-70 losses of stores in all cases other than in Supply Depots 13 Check points for Sch.-XI – Powers to incur expenditure 71 on Local Purchase of Stationary Stores including Printing and Binding through Private Agency and Local Purchase of Rubber Stamps and other Office Seals.
14 Check points for Sch.-XII – Powers to Purchase of Stores 72-80 (Referred to in Rule 147 FR Part-I).

15 Check points for Sch.-XIII (A) – Powers to sanction 81-88 Contracts and/or to execute Contracts – ASC.

16 Check points for Sch.-XIV – Powers in regards to 89-96 Indents, Contracts and Purchases.

17 Check points for Sch.-XV – Powers for Waiving Compensation for Loss due to failure of a Contractor.
18 Check points for Sch.-XVII – Powers to incur expenditure on introduction of New Forms and Modification of 97 98 Existing Forms.

19 Check points for Sch.-XVIII – Powers of Acceptance of 99-109 Necessity and Administrative Approval for Works and Demolition of Buildings under Paras 15 and 15-A respectively of Defence Works Procedure, 1986.

20 Check points for Sch.-XIX – Special Financial Powers for 110-113 Information Technology Related Projects.
21 Check points for Sch.-XX – Financial Powers for Sanction 114-117 Expenditure under Major Head 2076, Minor Head 800 Sub Head B (ATG, TTIEG, TAG, SGSG, Seminars, Training).

22 Check points for Sch.-XXI – Special Financial Powers of 118-131 Army Commanders (ACSFP) 23 Check points for Sch.-XXII – Other Miscellaneous 132-138 Financial Powers.

24 Check points for Sch.-XXIII – Powers to incur 139-149 expenditure on Capital Procurements.
25 Check points for Special Financial Powers 150-155 26 27 28 -(A) OP Sadbhavana (B) OP Meghdoot Budgetary Management Concurrence for Administrative Powers.

156-166 167-169 Definitions and explanations of common terms in the 170-180 area of procurement and other matters pertaining to IFAs 29 Maintenance of Registers and rendition of periodical 181-195 reports.
Appendix ‘A’ Market Research Appendix ‘B’ Advanced issues at AON stage 196- 205 206- 228 Appendix ‘C’ Advanced issues at Tendering & Expenditure Angle 229- 241 sanction Appendix ‘D’ Advanced issues at Post contract Management stage 242 – 248