DDOs and approving authorities need a USB token with a valid DSC to sign bills after logging in with a password. The login itself is still password + OTP.

: Used by accounting officers for financial operations and official reporting once their entity is "live" on the system. Key Features After Login

The IFMS login process is distinct from standard commercial web logins due to the sensitivity of financial data involved. It typically operates within a Closed User Group (CUG) architecture.