Financial Concurrence
Examines procurement proposals for financial propriety and concurs on expenditure within delegated limits.
Functions
Integrated Financial Adviser System
Financial advice at the point of decision — from Service HQ to field formations.
Background
Evolution
The IFA system was introduced in the Department of Defence in August 1983. The basic aim is to expedite decision-making by delegating financial powers to executive authorities, exercised in consultation with Integrated Financial Advisers.
Before the IFA system, all procurement proposals above a certain threshold had to be routed through the Ministry of Defence for financial concurrence — a process that could take months. The IFA system brought the financial adviser to the decision-maker, enabling concurrence at the point of decision.
Workflow
How IFA Concurrence Works
1. Proposal initiated by unit
2. Staff processing at HQ
3. IFA examines
4. Concurrence or Observations
5. CFA approves
The IFA is not a veto authority. The IFA advises and the CFA decides. If the CFA disagrees with the IFA's observations, the matter is referred to the next higher CFA with its corresponding IFA.
Responsibilities
Role and Charter
Financial Advice
Advises CFA on interpretation of financial rules, precedents, and best practices in defence procurement.
Shadow Files
Maintains a complete file from Acceptance of Necessity (AON) to post-contract stage, ensuring institutional memory.
Post-Contract Management
Monitors contract execution, variation orders, and extension of delivery periods from the financial angle.
Organisation
IFA Posting Levels
Service HQ — Principal IFA / Addl. CGDA
Command HQ — Jt. CGDA / Jt. IFA
Corps / Area — Dy. IFA / Sr. Dy. IFA
Division / Sub Area — ACDA / IFA
The seniority of the IFA corresponds to the seniority of the CFA. A Joint CDA-level IFA is posted with a Command HQ, while a Deputy CDA-level IFA serves with a Corps.
Deployment
Positioning of IFAs across Services
(i) Army
Dedicated IFAs in the Army HQ and Command HQ have been posted at HAG/SAG level, whereas IFAs in CODs/Corps/Area/other formations have been posted at JAG/STS/JTS level.
| Service HQ | Command HQ | Corps / Area HQ | Other Formations |
|---|---|---|---|
| Pr.IFA Army/O | IFA (Western Command) | IFA HQ 1 Corps | IFA, COD Kandivali |
| Pr.IFA Army/M | IFA (Southern Command) | IFA HQ 2 Corps | IFA, COD Dehu Road |
| IFA Army/Q | IFA (Central Command) | IFA HQ 3 Corps | IFA, COD Delhi Cantt. |
| IFA (Northern Command) | IFA HQ 4 Corps | IFA, COD Agra | |
| IFA (Eastern Command) | IFA HQ 9 Corps | IFA, CAFVD Kirkee | |
| IFA (South Western Command) | IFA HQ 10 Corps | IFA, COD Chheoki | |
| IFA (Army Training Command) | IFA HQ 11 Corps | IFA, Jabalpur | |
| IFA HQ 12 Corps | |||
| IFA HQ 14 Corps | IFA, Mhow | ||
| IFA HQ 15 Corps | IFA, Dehradun | ||
| IFA HQ 16 Corps | IFA AFMSD, Mumbai | ||
| IFA HQ 21 Corps | IFA to PMO Defence Communication | ||
| IFA HQ 33 Corps | |||
| IFA HQ Delhi Area | |||
| IFA MG&G Area |
(ii) Navy
IFAs at HAG level have been posted at Naval HQ. IFAs at SAG level are posted at Western, Southern and Eastern Naval Commands. IFAs at JAG/STS/JTS level are posted at ASDs/MS depots and other formations.
| Service HQ (HAG) | Command HQ | Naval Depots / Dockyards |
|---|---|---|
| Pr.IFA Naval HQ | IFA (WNC) | FA to MS & ASD, Mumbai/Vizag |
| IFA (SNC) | IFA FOGA/FONA | |
| IFA (ENC) | IFA Ezhimala | |
| IFA Karwar |
(iii) Air Force
IFAs at HAG level have been posted at Air HQ, New Delhi. SAG-level IFAs are at Command HQ except HQ SAC. Dedicated IFAs have also been positioned at BRDs/EDs Wings.
| Service HQ | Command HQ | EDs / BRDs / Wings |
|---|---|---|
| Pr.IFA (Air HQ) | IFA MC | IFA, 3 BRD |
| IFA WAC | IFA, 5 BRD | |
| IFA SWAC | IFA, 7 BRD/27 ED | |
| IFA CAC | IFA, 8 BRD/23 ED | |
| IFA EAC | IFA, 9 BRD/46 ED | |
| IFA SAC | IFA, 11 BRD/25 ED | |
| IFA Training Command | IFA, 24 ED | |
| IFA, 26 ED | ||
| IFA, 43/44 ED AF Stn. | ||
| IFA (AF Stn.) A P & Bidar | ||
| IFA (AF) Kanpur | ||
| IFA, AF Bhuj | ||
| IFA, 14 Wing (AF) | ||
| IFA, 17 Wing | ||
| IFA, 33 Wing | ||
| IFA, 40 Wing |
(iv) Other Establishments
IFA at CIDS HQ, New Delhi is an HAG-level officer. SAG-level officers have also been posted at HQ ANC, Border Roads, Coast Guard, R&D, MAP, P-75 and P-Varsha. STS/JTS-level officers provide IFA cover to 4 Regional HQ of Coast Guard.
| HAG Level | SAG Level | STS / JTS Level |
|---|---|---|
| PIFA (IDS) | IFA (ANC) | COMCG(E) |
| IFA (BR) | COMCG(W) | |
| IFA (CG) | COMCG(A&N) | |
| IFA (MAP) | COMCG(NW) | |
| IFA (P-75) | COMDIS-3 (AO level) | |
| IFA (R&D) |
(v) Pr. CsDA and CsDA working as IFAs
The following PCsDA / CsDA are also functioning as nominated IFAs in addition to their normal functions of payment, audit and accounting.
Principal Controllers
- PCDA (CC) Lucknow
- PCDA (SC) Pune
- PCDA (AF) Dehradun
- PCDA (Navy) Mumbai
- PCDA (NC) Jammu
- PCDA (SWC) Jaipur
- PCDA Bangalore
Controllers
- CDA (Army) Meerut
- CDA Jabalpur
- CDA Chennai
- CDA Secunderabad
- CDA Patna
- CDA Guwahati
(vi) Sub-offices as Nominated IFAs
Sub-offices of some PCsDA/CsDA are also functioning as nominated IFAs in their respective areas of jurisdiction.