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.