Ministry of Finance Year Ender 2025: Department of Expenditure

• The Department of Expenditure (DoE) is the nodal department of the Ministry of Finance overseeing public financial management, central government expenditure, Finance Commission devolutions, pay/pension policy, and procurement rules.
• The 2025 Year Ender highlights DoE's role in DBT via PFMS, capex push to states, GFR/procurement reforms, 8th Central Pay Commission, and 16th Finance Commission processes.
• UPSC relevance: GS-II (governance, transparency) and GS-III (fiscal policy, budgeting, federal finance).