The Khyber Pakhtunkhwa Delegation of Financial Power Rules, 2018 provide a framework for decentralizing fiscal authority and streamlining public expenditure. These rules replaced earlier regulations, empowering officers at multiple levels to sanction spending within defined limits.
Core Structure of Financial Authority
Financial powers are categorized across four main groups of officers:
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Category I: Administrative Secretaries (e.g., Secretary Finance) and Special Secretaries.
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Category II: Heads of Departments (Directors-General and Directors).
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Category III: Regional Officers (e.g., Commissioners).
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Category IV: Drawing and Disbursing Officers (DDOs), such as District Officers.
Key Delegated Powers
Officers are authorized to manage multiple fiscal responsibilities, including:
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Budget & Expenditure: Sanction spending on office rent, utilities, and communication costs.
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Repairs & Maintenance: Approve repairs for machinery, vehicles, equipment, and buildings.
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Staffing: Abolish posts and handle arrears claims for government employees.
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Contractual Work: Enter into consultancy and contractual agreements within prescribed monetary limits.
Governing Frameworks and Resources
These rules operate alongside newer acts like the Khyber Pakhtunkhwa Public Financial Management Act, 2022, ensuring transparency in managing the Provincial Consolidated Fund and Public Account. The Finance Department (Regulation Wing) oversees updates and amendments.
Official Downloads
Key Officials (2025)
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Minister for Finance: Muzzammil Aslam (Appointed November 2024)
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Principal Accounting Officer (PAO): Typically the Secretary of the respective department, responsible for all financial transactions.
Conclusion
The KP Delegation of Financial Powers 2018 ensures efficient, accountable, and decentralized management of public funds, supporting transparent governance and fiscal discipline in Khyber Pakhtunkhwa.

