PFMS Update: SLS-wise Budget Allocation Validation

Government of India | Ministry of Finance

O/o Controller General of Accounts (CGA)

Validation Check on SLS-wise Budget Allocation

File No: 1-126/1/2022-ITD-CGA/248 Dated: 19.03.2026

Overview

To ensure effective monitoring and utilization of budgets under SNA-SPARSH, the Office of the Controller General of Accounts has implemented new system-level validation checks in PFMS. These changes address difficulties faced by States when Mother Sanctions were issued without sufficient SLS-wise budget allocation.

Key Implementation Rule: Central Ministries and Departments must now mandatorily enter Head of Account (HoA) wise allocation for each State Linked Scheme (SLS) before issuing a Mother Sanction.

New PFMS Validation Checks

• Mandatory Entry: Allocation must be entered via Home → Masters → Schemes → State Budget Allocation.
• Approval Workflow: Budget entries must be prepared by a PD Maker and approved by a PD Checker.
• Allocation Limits: For the first Mother Sanction of a financial year, the HoA-wise allocation for the SLS must be equal to or greater than the proposed Mother Sanction amount.
• Balance Checks: For subsequent sanctions, the HoA value must be less than or equal to the available balance in the SLS-wise allocation.
• Total Budget Cap: Aggregate SLS-wise allocation across all schemes cannot exceed the total budget available under that HoA in the GBE.

System Error Alerts

If the Mother Sanction amount exceeds the available SLS-wise allocation, PFMS will now trigger the following error message:

"Function Head amount should be less than or equal to remaining balance of budget allocation amount."

Advisory: These measures are designed to strengthen budgetary discipline and financial control, particularly during the critical financial year-end closure period.

For full details and illustrative examples (Scenario A, B, and C), download the official memorandum below:

Download Official OM (PDF)

Issued with the approval of the Competent Authority.

⚠️ 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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