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FY 2025-26 Year-End Closing Guidelines

FY 2025-26 Year-End Closing Guidelines

Important Guidelines: Closing of Financial Year 2025-26

The Office of the Controller General of Accounts (CGA) has issued special guidelines to ensure the smooth closure of the financial year and to avoid last-minute rush in the processing of payment files through PFMS.

Core Objective: To facilitate "Just-in-Time" release of funds under Centrally Sponsored Schemes (SNA SPARSH) and Central Sector Schemes (TSA/Hybrid TSA) specifically for March 31, 2026.

Critical Cut-Off Timelines (31st March 2026)

Adherence to these timelines is mandatory; the PFMS system will not allow activity beyond these hours.

1. Centrally Sponsored Schemes (SNA SPARSH)

Activity DBT Cut-Off Non-DBT Cut-Off
Issuance of Last Mother Sanction 13:00 hrs 13:00 hrs
Pushing files by Cyber Treasury to PFMS 15:00 hrs 16:00 hrs
Processing files in PFMS (including DSC) 18:00 hrs 19:00 hrs
Pushing files to NPCI/e-Kuber 19:00 hrs 22:00 hrs

2. Central Sector Schemes (TSA & Hybrid TSA)

  • Issuance of Assignment to CNA: 20:00 hrs.
  • Sub-assignment to Child Agencies: 22:00 hrs.
  • Submission of e-Payments (TSA): 24:00 hrs.
  • Claim Files for Hybrid TSA: 23:00 hrs.

Key Directives for Stakeholders

  • Agency Banks: All branches dealing with Government business will remain open on March 31, 2026, despite it being a Public Holiday (Mahavir Janmakalyanak).
  • Mother Sanctions: All mother sanctions for FY 2025-26 will lapse at midnight on March 31. Unutilized balances will revert as savings to the respective Budgetary Heads.
  • PFMS Availability: The PFMS system will remain operational until 24:00 hrs on March 31 to facilitate year-end transactions.
  • Lapsed Assignments: A new SOP allows for the reissuance of unutilized assignments from FY 2025-26 into the new financial year (2026-27) starting from April 1, 00:00 hrs.
⚠️ Disclaimer

Educational Purpose Only: The information provided in this article is for general informational and educational purposes only.

Accuracy & Mistakes: While every effort has been made to ensure accuracy, human errors or omissions may occur.

No Liability: Under no circumstances shall the author or this website be held liable for any loss arising from the use of this information.

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