Ministry of Finance Issues SOP for Scheme Fund Flow Monitoring in TSA/TSA Hybrid

The Ministry of Finance, Department of Expenditure, under the Office of the Controller General of Accounts (GIFMIS-PFMS), has issued an Office Memorandum dated September 1, 2026. This document introduces the Standard Operating Procedure (SOP) for monitoring scheme fund flows, limit allocations, and expenditures using the TSA/TSA Hybrid system.

Key Highlights

• The system aims to achieve "Just-in-time" fund flow for Central Sector Schemes from Ministries to sub-agencies via PFMS, RBI, and Scheduled Commercial Banks.
• It allows Central Nodal Agencies (CNAs) and sub-agencies to manage fund flow, utilization, and expenditure at the Agency Program and Agency Project levels.
• Parent agencies are required to map sub-agencies to relevant Agency Programs and Projects to facilitate fund management.
• The functionality enables program-wise and project-wise limit assignments, as well as the generation and approval of claims.

Main Details of the SOP

The SOP categorizes the monitoring and management of scheme funds into three primary steps:

1. Creation and Management: Agency Admins at the CNA level are tasked with creating and managing Agency Programs and Agency Projects.
2. Limit Allocation: An enhanced "Limit Allocation" interface has been introduced for improved efficiency. The CNA registers an RBI Account to act as the Funding Agency and a Commercial Bank Savings Account (flagged as TSA Hybrid) to act as the Recipient Agency. The CNA first allocates drawing limits to itself from the RBI account to the TSA Hybrid account, and subsequently allocates limits to its child agencies. Alternatively, the funding agency can directly allocate limits from its RBI account to the savings accounts operated by child agencies.
3. Expenditure and Claim Processing: Child agencies can generate claims based on assigned limits. Payments can be processed individually or in bulk using a pre-uploaded Excel file. Once a claim is submitted, it is routed to an Agency Checker who must verify, approve, and apply a Digital Signature Certificate (DSC). Checkers also have the option to reject claims with a valid reason, which restores the assignment limit.

Official Document Reference

All Principal CCAs, CCAs, and CAs with independent charge have been requested to circulate this Office Memorandum to Program Divisions and all concerned agencies to ensure the immediate implementation of this functionality as per the SOP.

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