NEW DELHI, SEPT 12: The Finance Ministry has directed all ministries and departments to rigorously implement the 10 per cent cut in posts besides undertaking ban on creation of new posts as well as on filling up of vacant positions.Every ministry and government department shall undertake a review of all the posts which are lying vacant in the ministry and department, an office memorandum issued by the ministry said.Those ministries and departments which have not fully implemented government's decision to achieve 10 per cent reduction in the number of posts as on January 1, 1999, shall implement the said decision immediately, the memorandum stated.On the creation of non-plan posts, it said the existing ban would continue and should be strictly enforced. Any unavoidable proposals for the creation of plan posts including groups 'B', 'C' and 'D' shall continue to be referred to the ministry of finance for approval.The financial advisors of every ministry will have to ensure that the review of thevacant posts are completed in a time-bound manner and make available full details of vacant posts in their ministries.Till the review is completed, no vacant posts shall be filled up except with the approval of the department of expenditure, the ministry memorandum said. It said the purchase of new vehicles would be banned till further orders and exceptions will be allowed only for meeting operational requirements of defence, central and para-military forces.The finance ministry's office memorandum also said that every ministry and department shall make a 10 per cent mandatory cut during the current financial year on non-plan, non-salary expenditure including travelling expense and office expense. "No re-appropriation of funds to augment these heads of expenditure would be allowed during the current financial year," it said.It said austerity must be reflected in functions such as meetings, conferences and inaugurations organised by the Government of India and in furnishing of offices and offices atresidences. The expenditure limit prescribed for these purposes shall be strictly enforced.The memorandum also said foreign travel funded by the central government shall not be undertaken till the end of the current financial year unless it is absolutely unavoidable. No new expenditure proposals will be entertained during the current fiscal except those announced in the budget. Unavoidable increases in expenditure on existing schemes shall be met out of savings.