Para 18.3.12.2 — CAM

18.3.12.2 Whenever Excess Expenditure under APPENDIX-10 of GFR, 2017 is granted by Budget Division, Ministry of Finance, Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, should authorise the Pay and Accounts Offices to override the budgetary provisions in the PFMS under a particular head of accounts and incur excess expenditure, over and above the budgetary provisions. However, in such instances, Budget section should ensure that the additional budget is projected under the intended budget head and the same is provisioned through supplementary demands and/or re-appropriation of funds, before the close of the financial year.