Para 10.13.9 — CAM
CAM
Original Rule Text
10.13.9 Accounting of unutilized balances: Unutilized Balances at the close of the year will lapse to the Government and hence written back in Government Account by minus debiting concerned functional head of account and minus crediting to the head in Public Account. Ministries releasing funds to the AB/IA concerned will have to explain the saving in the related Appropriation Accounts.