Para 18.1.3 — CAM

18.1.3 Apart from budget formulation many other associated roles are assigned to the FAs by the Charter. They are Outcome Budget, FRBM related tasks, Expenditure and Cash Management, Non-Tax Receipt estimation, monitoring of asset and liabilities, financial management systems, etc. Head of Accounting Organization with their sphere of work are in the best position to assess and advise administrative managers about optimal utilisation of funds based on utilization patterns of the past.