Para 18.3.7.6 — CAM

18.3.7.6 While sending proposal for opening of a new budget line in DDG to Budget Division, Ministry of Finance it shall be ensured that Minor Heads like 800 (Other Receipts/Other Expenditure/Other Deposits/Other Loans), and Object Heads like 43 (Suspense),49 (Other Revenue Expenditure),60 (Other Capital expenditure), and 77 (Other Fixed Assets) are avoided as much as possible. Efforts should be made to identify account head which best describes the function/activity for which budget head is proposed to be allocated. Further, Head of Accounting Organization should frequently analyse expenditure being captured under these account heads and suggest program divisions to avoid the same to the extent possible.