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(4) Other re-appropriations may be sanctioned by the Railway Administrations but no re-
st
appropriations are permissible after the close of the financial year i. e., 31 March. The
re-appropriations by Railway administrations should not be made haphazardly on the
basis of individual items of expenditure where the original provision is exceeded, nor
should they be postponed to be made only towards the end of the year. The Railway
administration should review the position as a whole at intervals and carry out the
necessary re-appropriations. When funds have to be provided for new expenditure under
one of the sub-heads and the administrations are definitely in a position to transfer the
grant from another sub-head for this purpose, the appropriations should be made
promptly. The whole object is to ensure that, as far as possible, funds which are not
required are withdrawn from disbursing officers as soon as it is definitely known that
they are not required, and incidentally to provide that any really unavoidable
expenditure is met from such savings as far as possible. (Para 379)

(5) All proposals far re-appropriation of funds which are beyond the General Manager's
powers shall be submitted to the Railway Board sufficiently early to admit of action being
taken before the close of the financial year. (Para 380)

Chapter 4: Budget Estimates, Expenditure, Budget Control and Completion Reports Page 64 of 535