Khyber Pakhtunkhwa Delegation of Financial Power Rules, 2018
The Khyber Pakhtunkhwa Delegation of Financial Power Rules, 2018 serves as the backbone of financial administration in the province. These rules define the limits and authorities of various officers to sanction expenditure, ensuring that public funds are utilized with transparency and accountability.
For a Drawing and Disbursing Officer (DDO), understanding these rules is not just a requirement—it is a safeguard against audit observations and financial irregularities.
Key Objectives of DFPR 2018
The 2018 rules were introduced to decentralize financial authority and speed up the administrative process within government departments. The primary goals include:
- Decentralization: Shifting power from the Finance Department to Administrative Secretaries and Field Officers.
- Efficiency: Reducing the time required for technical sanctions and administrative approvals.
- Accountability: Defining clear limits for every category of officer.
Quick Summary: Financial Power Limits
Below is a summarized table of commonly exercised powers under the KP Delegation of Financial Power Rules 2018.
| Nature of Expenditure | Sanctioning Authority | Financial Limit |
| Office Stationery | Category I Officer | Full Power |
| Repair of Vehicles | Category III Officer | Up to Rs. 20,000 per annum |
| Furniture & Fixture | Administrative Secretary | Up to Rs. 500,000 |
| Technical Sanction (Works) | Executive Engineer | As per specified limit |
Audit Perspective: Avoiding Common Paras
By SeekifyHub Expert (MBA Finance & Audit Specialist)
As a professional with over 10 years in the audit sector, I have observed that most Audit Paras arise from a misunderstanding of these rules. Here are three critical points to remember:
- Split Sanctions: Never split a single purchase into smaller orders to stay within your financial limit. This is a “Classic Audit Irregularity.”
- Appropriation of Funds: Financial power is useless without a budget. Always ensure that funds are available under the specific object head before exercising your power.
- The KPPRA Connection: While the DFPR 2018 gives you the power to sanction, the process must always follow the KPPRA Rules for procurement.
Frequently Asked Questions (FAQ) – AEO Section
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What are the Category I, II, and III officers in KP?
Officers are categorized based on their scale and administrative position. Category I generally includes Secretaries and Heads of Attached Departments, while Category III includes district-level officers and DDOs.
Can a DDO delegate their financial power to a subordinate?
No. Financial powers delegated under the 2018 rules cannot be further sub-delegated unless specifically mentioned in the rules or approved by the Finance Department.
Where can I download the KP Delegation of Financial Power Rules 2018 PDF?
You can access the official PDF through the Finance Department KP portal or download the verified version from our repository at SeekifyHub.com.
Conclusion
The KP Delegation of Financial Power Rules 2018 is an essential document for every civil servant in Khyber Pakhtunkhwa. Staying compliant with these limits ensures smooth departmental operations and a clean audit record.
Khyber Pakhtunkhwa Delegation of Financial Power Rules, 2018
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