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SOP for Mother Sanction Issuance: Transition Period 2026

SOP for Mother Sanction Issuance: Transition Period 2026

New Standard Operating Procedure for Mother Sanctions (FY 2025-26 & 2026-27)

The Ministry of Finance has released a new Standard Operating Procedure (SOP) to guide the issuance of Mother Sanctions during the critical transition period from March 20 to March 31, 2026. This update aims to ensure that Centrally Sponsored Schemes (CSS) have uninterrupted funding for the start of the 2026-27 financial year.

Key Update: A new functionality in the PFMS for issuing Mother Sanctions for the 2026-27 financial year will go live on March 20, 2026.

Transition Period Guidelines (March 20–31, 2026)

  • Sanction Constraints: During this window, any Mother Sanction issued for FY 2026-27 must strictly contain only one State Linked Scheme (SLS) with a defined Head-Wise Allocation.
  • Activation Dates: These sanctions will remain inactive until March 31, 2026, and will automatically activate on April 1, 2026, to allow for the processing of payment files.
  • Lapsing Funds: It is important to note that all Mother Sanctions created for the current FY 2025-26 will lapse at midnight on March 31, with remaining balances treated as savings.

Future Enhancements

Starting April 1, 2026, a more advanced version of the system will be deployed. This new functionality will allow Ministries and Departments to issue comprehensive Mother Sanctions that include multiple SLSs and detailed head-wise breakdowns within a single sanction.

Roles and Support

Central Ministries and State Governments are directed to align their internal processes and drawing limits strictly with these new PFMS functionalities to avoid implementation delays. For further clarifications, stakeholders may contact Sh. Shalinder Sachdeva or Ms. Meghna Sen at the Department of Expenditure.

Download Full SOP PDF
Disclaimer

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