Manual disbursal of budgetary support to units in specified states via validated vendor IDs and PFMS budget mapping. After registration the Assistant/Deputy Commissioner (as Programme Division) must validate the applicant's bank account and create a Unique Vendor Id within three days; DDO keeps the second copy. DIPP issues budget authorisations via PFMS/IGAA mapped to specific DDOs and PAOs based on consolidated requirements; PAOs pass bills on a First-In-First-Out basis subject to authorised budget. Sanction orders in duplicate are issued to PAOs, endorsed to DDOs, prepared on PFMS by the Programme Division, and bills with certified bank details and ink-signed sanction orders are paid by PAOs.