Para 3.10 — CAM

(iv) It is to be ensured that progressive expenditure under any budgetary expenditure heads may not be negative. Negative booking under Expenditure heads enhances the provision without any authority. As per para 3.10 of List of Major & Minor Heads (LM&MH) recoveries of overpayment pertaining to previous year

(s) shall be recorded under distinct Minor Head- ‘911-Deduct Recoveries of Overpayment’ without affecting the gross expenditure under the functional Major/Minor Head in the Appropriation Accounts.