Para 8.5.2 — CAM

8.5.2 The executing/agent Ministry or Department, on the condition of observance of normal procedures of sanction will incur the expenditure. The PAO of the executing Ministry will book the expenditure under the relevant expenditure head against the Demands for Grants of the functional Ministry/Department and furnish the monthly and progressive figures of expenditure to the Principal Accounts Office of the functional Ministry/Department. This is to enable the latter to monitor the flow of expenditure on the programme/activity and prepare Appropriation Accounts related to the Grant. The Pay and Accounts Officer of the executing/agent Ministry will not honour any claim that would result in excess over the amount authorised by functional Department, in any case. The Principal Accounts Office of both agent and functional Ministries/Departments will conduct annual reconciliation of expenditure, before preparing their SCT and Appropriation Accounts respectively.