SOP for Limit Allocation in PFMS - TSA Hybrid Framework Issued

The Controller General of Accounts (CGA) under the Ministry of Finance, Department of Expenditure, has issued an Office Memorandum on 30-09-2026 regarding the Standard Operating Procedure (SOP) for Limit Allocation functionality in the PFMS - TSA Hybrid framework.

This document guides Funding Agencies, Central Nodal Agencies (CNAs), and Implementing Agencies on allocating limits efficiently to their mapped agencies.

Key Highlights

• The PFMS - TSA Hybrid framework facilitates the disbursement of funds under Central Sector Schemes.
• The primary goal is to achieve "Just-in-time" fund flow from Central Ministries and CNAs to Autonomous Bodies and implementing agencies.
• The revised functionality introduces three main options: New Limit, Update Limit, and By Default Limits.
• The new "By Default Limits" feature allows for the auto-population of Total Limit and Expenditure Limit for mapped child agencies.

Important Order Details

New Features in Limit Allocation

The Limit Allocation functionality on PFMS has been upgraded for better user efficiency.

Types of Limit Allocation

1. Limit Allocation for Self

If the Funding Agency also acts as the Recipient Agency, the CNA registers the RBI Account as the Funding Agency and flags a Scheduled Commercial Bank Savings Account as TSA Hybrid.

Limits are allocated from the RBI Account to the TSA Hybrid, and then further down to child agencies.

2. Limit Allocation to Child Agencies

The Admin selects the Scheduled Commercial Bank Account Number to allocate limits.

If child agencies operate the savings accounts, the funding agency directly allocates limits from its RBI Account to those savings accounts.

Grid Terminology in PFMS

When assigning limits in the system, specific terminology applies to the Parent and Child agency grids:

• Total Limit (Funding Agency): Equal to the Assignment amount received under the selected sanction.
• Expenditure Limit (First Grid): The amount the Funding Agency intends to keep for its own expenditure.
• Limit for Child Agencies: The difference between the Parent Agency's total limit and the Parent Agency's expenditure limit.
• Balance Child's Limit: The difference between the limit for child agencies and the limits already allocated to child agencies.

Conclusion

The enhanced SOP ensures a standardized process for allocating limits under the PFMS - TSA Hybrid framework.

All Principal CCAs, CCAs, and CAs with independent charge have been requested to circulate this memorandum to Program Divisions and all relevant Implementing Agencies for immediate action.