Para 18.2.2 — CAM

18.2.2 However, as no estimation can fully match the exigencies of real world, soon demands for funds from various quarters for unanticipated activities start emanating. Thus, the process of re-appropriation of funds starts. Pressing demands are processed for the approvals of the competent authorities as defined in the Delegation of Financial Power Rules (DFPRs). As per the delegation of powers, some re-appropriation proposals can be approved by the Secretary of the Ministry/Department, some need the approval of Secretary, Department of Expenditure, Ministry of Finance, and some other proposals attracting New Service/New Instrument of Service (NS/NIS) need approval of the Parliament. For the proposals attracting NS/NIS, approval of the Parliament are obtained through Supplementary Demands for Grants (SDGs).