Para 18.3.1.2 — CAM

18.3.1.2 As custodians of financial data in Ministries/Departments and in-charge of Budget Section in Ministries/Departments, Head of Accounting Organization have an important role to play in providing realistic RE and BE estimates. They should analyse last 5 years expenditure trends under different schemes, and suggest reasonable estimates for each of the schemes. The Head of Accounting Organization should show the actual expenditure figures and the analysis thereof to program managers, and prepare estimates as close to reality as possible. They should also consider Single Nodal Account (SNA) and Central Nodal Account (CNA) balances under Centrally Sponsored Schemes (CSS) and Central Sector (CS) Schemes respectively, while projecting estimates.