Enhancement of Permanent Advance (imprest Money) in respect of CGHS Units/Wellness Centres and Offices of Additional Directors, CGHS – OM dated 20.03.2026
F. No. 11/58/2017//MCTC/CGHS/EHS(3101233)/1/38491 29/2026
Government of India
Ministry of Health & Family Welfare
(EHS Section)
*****
Workhall No. 11076, 1st Floor, B-Wing
Kartavya Bhavan-1, New Delhi
दिनांक —20-03-2026
OFFICE MEMORANDUM
Subject: Enhancement of Permanent Advance (imprest Money) in respect of CGHS Ubits/Wellness Centres and Offices of Additional Directors, CGHS
The undersigned is directed to convey the approval of the competent authority for enhancement of Permanent Advance (Imprest Money) to meet the contingent expenditure (both recurring and non-recurring) in respect of CGHS Units/Wellness Centres/AYUSH Wellness Centres, Field Offices and Offices of Additional Directors, CGHS, to meet routine day-to-day contingent and emergent expenditure and to ensure smooth functioning of CGHS units.
2. Accordingly, the revised limits of Permanent Advance shall be as under:
| Category | Existing | Revised |
| CGHS Unit/Polyclinic/Lab/Wellness Centre (Allopathic and AYUSH)/ Field Offices/Hospitals | ₹10,000 | ₹25,000 |
| Office of the Additional Director, CGHS | ₹20,000 | ₹1,00,000 |
3. The Permanent Advance shall be sanctioned, operated and regulated in accordance with Rule 322 of the General Financial Rules (GFR), 2017, Para 10.12.2 of the Civil Accounts Manual, 2024, and extant instructions issued from time to time. There shall be no upper limit on the Imprest Money per annum. Indicative guidelines for imprest Money are annexed (Annexure 1)
4. This issues with the concurrence of the Integrated Finance Division (IFD) vide CD No. 2959 dated 12.01.2026.
5. All Additional Directors, CGHS, Officer-in-Charge of CGHS Wellness Centres, CGHS Units and Field units are requested to take necessary action accordingly.
(Hemlata Singh)
Under Secretary to the Government of India
Tel 011-24013252
Annexure I
Guidelines for Imprest Money/Permanent Advance for CGHS
Sanction and Purpose:
Permanent Imprest is sanctioned to the Additional Director, Head of Field Unit,
CMO In-charge of Wellness Centres for meeting day-to-day contingent expenses and unforeseen expenditures. The following guidelines must be adhered to for any expenditure from the Permanent Imprest:
1. Vigilance and Financial Prudence:
All concerned are expected to exercise the same level of vigilance and prudence regarding the expenditure of public funds as they would when spending their own money.
2. Scope and Applicability
This SOP shall apply to:
- CGHS Wellness Centres (Allopathic & AYUSH)
- CGHS Units and Field Offices
- Offices of Additional Directors, CGHS
The SOP shall be read as supplementary to the Office Memorandum on enhancement of Permanent Advance and shall not override statutory financial rules.
3. Definition
Permanent Advance / Imprest is a standing advance sanctioned to an officer to meet day-to-day contingent and emergent expenditure, where delay through normal procurement channels may adversely affect official functioning.
4. Sanction of Permanent Advance
4.1 Permanent Advance shall be sanctioned by the competent authority in accordance with Rule 322 of GFR, 2017 and Para 10.12 of the Civil Accounts Manual, 2024.
4.2 The standing ceiling of Permanent Advance has already been decided by the Directorate of CGHS and shall be as under:
- CGHS Units / Wellness Centres / Field Offices:%25,000/- (Rupees Twenty Five Thousand only)
- Office of the Additional Director, CGHS: 1,00,000/- (Rupees One Lakh only)
4.3 The above ceilings shall be treated as final and operative limits for CGHS and shall not require re-determination with reference to past contingent expenditure.
4.4 While operating the sanctioned advance, the imprest holder shall endeavour to ensure that:
- The amount outstanding at any point of time does not exceed the sanctioned ceiling; and
- Recoupment is effected regularly so that the imprest remains a revolving advance.
4. Accountability:
The Additional Director, In-charge of the Wellness Centre, Units, as the holder of the Permanent Imprest advance, are wholly accountable for ensuring that all funds are utilised strictly for bona fide government purposes and in compliance with rules and regulations.
5. Permissible and Non-Permissible Expenditures:
Expenditures must be limited to day-to-day petty contingent expenses of an emergent nature or urgent requirements essential for the normal functioning of the Additional Director’s Office, Field Units and Wellness Centre. Few examples include:
- Repairs of appliances and equipment.
- Procurement of spares.
- Stationery required for unavoidable functional purposes.
Such items should ordinarily only be procured when the requisite is not available in the office, and the expenditure must be justified with proper documentation of the circumstances.
In cases involving replacement of electronic components (such as motherboard, RAM, hard disk, etc.), the replaced parts shall be retained by the office and processed in accordance with the prescribed procedures for e-waste condemnation and disposal.
Further, for any bill submitted towards repair or replacement of electronic components, a copy of the relevant entry from the Inventory Register maintained for condemnation (based on Form GFR-10; Copy of Form GFR 10 as Annexure B) shall be enclosed along with the bill as Supporting documentation
Expenditures on items of capital nature (e.g., fan, printer, refrigerator, UPS, furniture, etc.), assets, limited-time assets, or payments such as allowances/honorariums are not permissible through Permanent Imprest. Other exclusions include
- Payment for AMC for Water purifier, AC, etc.
- Honorarium, allowances, or wages
- Advance of pay to Group ‘A’ or ‘B’ officers
- Splitting of expenditure to bypass limits
Any violation shall be treated as a financial irregularity.
In the event of an urgent and justified purchase of goods such as a router, modem, etc., priorintimation should be given to the concerned procurement section. After procurement, the item must be duly entered into the Dead Stock Register, and the stock entry report should be attached along with the bill.
All expenses should include proper justification and must not exceed the sanctioned Permanent Imprest limit of ₹1,00,000/- or ₹25,000/- as applicable.
The imprest holder may, at discretion, utilise the advance for any other bona fide Government expenditure, except those specifically prohibited under rules (Para 10.12.1(e) of Civil Accounts Manual (CAM) 2024).
9. Recoupment and Adjustment
9.1 Permanent Advance shall be recouped regularly and at least twice a month, as envisaged under Para 10.12.1(b) of CAM, so that the advance does not remain unadjusted.
9.2 Each recoupment claim shall be supported by:
-
- Original bills and vouchers
- Item-wise statement of expenditure
- Certification by the imprest holder
10. Registers and Records
10.1 Each office shall maintain:
-
- Permanent Advance Register in Form CAM-61
- Voucher-wise imprest expenditure register
10.2 Any increase or reduction in the amount of imprest during the year shall be recorded in red ink in the Register, as prescribed (Para 10.12.2, CAM).
10.3 The amount of the advance outstanding as on 31st of March each year should be entered in the money column for the subsequent year.
12. Scrutiny and Audit
12.1 Sanctions and operation of Permanent Advance shall be scrutinised to ensure:
-
- Sanctioning authority is competent
- Advance is sanctioned for subordinate offices, not personal use
- Compliance with Rule 322 of GFR, 2017
12.2 Imprest accounts are subject to internal audit, PAO audit, and C&AG audit.
13. Recoupment Procedure:
Requests for recoupment of the imprest amount should be submitted to the Additional Director, CGHS.A summary sheet detailing item-wise expenditures must accompany the request. This should be duly signed by the imprest holder and forwarded by the In-charge.
14. Compliance:
All concerned are requested to strictly adhere to these guidelines and maintain financial propriety to safeguard the organization’s financial interests.
Procedure for Conveyance Hire Through Imprest Money for Field Units
This procedure outlines the steps for claiming reimbursement of conveyance expenses through imprest money at CGHS Wellness Centres, covering two categories: Personal Conveyance and Freight Charges.
Personal Conveyance (Bus/Taxi/Train Fare)
Eligibility:
-
- Applicable for official travel of employees.
- The total claim per month should not exceed ¥300/- per month.
Workflow:
1. Fill Conveyance Form (Annexure A):
- Enter the name and details of the employee.
- Mention the mode of transport (bus, taxi, or train). In case of railway pass, add pass number.
- Attach supporting tickets/receipts/railway pass for the journey.
2. Certification:
- Ensure the form is certified and verified by the In-charge with their signature and seal.
3. Forwarding:
- The CMO In-charge adds a dispatch number and forwards the form to the Administrative Division (AD) office.
4. Submission:
- Update the details on the google spreadsheet.
- Submit the form atthe dispatch section of the AD office for processing.
Freight Charges (For Bringing Stationery/Medicines)
Eligibility:
- Applicable for transporting official items like stationery, medicines, or equipment from Office/Store to Wellness Centre and vice versa.
Workflow:
1. Fill Conveyance Form(Annexure A):
- No need to include a person’s name.
- Clearly write and highlight “Freight Charges” at the top of the form.
- Fill up the details like Date, Place, From, To, Mode of journey, Distance & amount.
- Mention the items transported and the accurate fare incurred.
- Attach receipts or supporting documents, if available.
2. Certification:
- Get the form certified and verified by the In-charge with their Signature and seal.
3. Forwarding:
- The In-charge forwards the form to the Administrative Division (AD) office.
4. Submission:
Submit the form at the dispatch section of the AD office for processing.
Procedure for Office Expenses Through Imprest Money
Eligibility:
- Purchase of consumable or non-consumable items such as batteries or other necessary items required for the smooth functioning of the Wellness Centre.
Exclusions
- Expenses for capital goods (e.g., furniture, medical equipment, etc.).
- Purchases exceeding ₹25,000 per item.
Workflow:
1. Bills in original
7. Attach receipts or supporting documents, if available.
2. Certification:
7. Get the bill certified and verified by the In-charge with their signature and seal.
3. Forwarding:
7. The In-charge the form to the Administrative Division (AD) office.
4. Submission:
7. Submit the form at the dispatch section of the AD office for processing.
General Instructions
- Ensure all forms and receipts are complete and accurate to avoid delays in
processing. - Maintain a record of all submissions and dispatch numbers for tracking purposes.
- Claims may be submitted bimonthly.
- Any discrepancies in fare or Supporting documentation may lead to rejection of the claim.
13. General Instructions
- Permanent Advance shall be utilised only for official purposes.
- Delay or misuse may attract recovery and disciplinary action.
- In case of doubt regarding admissibility, prior clarification shall be obtained from Accounts Section.
COMMENTS