This circular outlines the core functions and responsibilities of the Department of Expenditure under the Ministry of Finance. It covers financial rules, delegation of powers, staffing reviews, and cost accounting advice. The document details the role of the Controller General of Accounts in managing government accounting, pension disbursements, and cadre management. It also addresses the release of central assistance to states and the analysis of state finances. Finally, it describes the department's involvement in plan formulation, legislative scrutiny, and the appraisal of investment proposals for public sector undertakings.

This circular outlines the core functions and responsibilities of the Department of Expenditure under the Ministry of Finance. It covers financial rules, delegation of powers, staffing reviews, and cost accounting advice. The document details the role of the Controller General of Accounts in managing government accounting, pension disbursements, and cadre management. It also addresses the release of central assistance to states and the analysis of state finances. Finally, it describes the department's involvement in plan formulation, legislative scrutiny, and the appraisal of investment proposals for public sector undertakings.