Para 18.3.10.6 — CAM

18.3.10.6 Final Estimates: The offices will be required to submit the Final Estimates along with the Monthly Statement of expenditure of February to be submitted in March. The excesses or savings over the accepted RE will be indicated in this statement with full justification. While no additional provision could be granted by the Finance Ministry, the HoD may provide additional funds needed by any office by re-appropriation of savings from other units to the extent available. The final expenditure to be incurred by the units during March will be only after the additional funds are provided by re-appropriation. It should be ensured that there are absolutely no variations between the accepted RE (plus additional provision by re-appropriation, or minus provision shows as surrendered in the Final Estimates) and the actual final expenditure up to the end of March. Hence the Final Estimates included in the statement for February should be carefully assessed and accurately prepared. There could normally be no excesses, as the PAO will not entertain any claim in excess of the provision. Non-utilization of the available provisions by any office is also seriously viewed, as this would have deprived of some other needy unit from utilizing the same.