Para 3.10 — CAM
Original Rule Text
(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.
What This Means
This para prohibits negative booking under budgetary expenditure heads. Progressive expenditure under any expenditure head must never be shown as negative, because negative bookings effectively increase the available provision without proper authority. When overpayments from previous years are recovered, they must be recorded under the distinct Minor Head '911 - Deduct Recoveries of Overpayment' under the concerned Major/Sub-Major head, rather than being netted against current expenditure. This ensures that gross expenditure figures under the functional heads remain accurate in the Appropriation Accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Progressive expenditure under budgetary heads must never be negative
- 2Negative bookings under expenditure heads improperly enhance the provision without authorization
- 3Recoveries of overpayments from previous years go under Minor Head 911 (Deduct Recoveries of Overpayment)
- 4Gross expenditure under functional Major/Minor heads must not be distorted by netting recoveries
Practical Example
A PAO discovers that an officer was overpaid Rs 30,000 in travel allowance last financial year. When recovering this amount in the current year, the PAO does not reduce the current year's travel allowance expenditure head (which would make it appear negative or artificially low). Instead, the recovery is booked under Minor Head 911 - 'Deduct Recoveries of Overpayment' below the relevant Major Head. This keeps the current year's gross expenditure figures accurate and transparent in the Appropriation Accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can't recoveries of previous year overpayments be adjusted against current expenditure?▼
What is Minor Head 911?▼
Does this apply to recoveries within the same financial year?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.