Para 11.5.2 — CAM

11.5.2 The reasons for variations should be brief, lucid and analytical to be mentioned as per their importance. Vague observations like ‘due to over estimates’, ‘based on actual expenditure’, ‘due to less (or more) expenditure’, ‘due to less (or more) demands’ etc. should be avoided and Ministry/Department shall be requested to elucidate correct and specific reasons.