Para 11.1.2 — CAM

11.1.2 If any expenditure in a financial year is incurred in excess of the amounts of voted grants or charged appropriations, the circumstances leading to it will also be disclosed through these accounts, separately for the revenue and capital sections. The regularization of excess expenditure is made through ‘Excess demand for Grants’ submitted to Parliament under Article 115 of the Constitution after receiving the recommendations of the Public Accounts Committee (PAC).