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(2) The Administrations should review the position in as much detail as possible at the time, and if there is any new expenditure which was
definitely not anticipated in the budget and which cannot be postponed without serious detriment to safety or efficiency, they should examine
whether such expenditure can be met by saving in expenditure provided for in the budget, when such savings can be foreseen or can be
achieved without serious damage. The review should show whether such examination discloses the necessity of additional grants or the
possibilities of net savings, in order to enable the Board to set off savings on one railway against excesses on another and to arrive at one
estimate of the net additional grant required if any. (Para 384)

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(3) Final Modification Statement: The Railway Board should be furnished for each grant separately, so as to reach them not later than the 21
February each year, with statements showing the additional allotments required (both voted and charged) or surrenders to be made, during
the current financial year under each head of appropriation, as prescribed in the budget orders, and requiring the sanction of the President.
The variations between the Final modified allotment required and the revised estimates as fixed by the Board should in all cases be supported
by adequate explanations of the reasons for the demand or surrender. (Para 315)

(4) The railways should, however, continue to review the budgetary position further on submission of the Final Modification statements and any
modification that may be considered necessary as a result of new factors visualized and the further review of budgetary position should be
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advised telegraphically to the Board so as to reach them on the 1 of March or any other date in March which would be advised to the Railways
by the Board. (Para 386)

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(5) Any important changes subsequently found necessary, should be intimated before the 20 March of the year, to enable President to accord
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sanction to them where possible, so that the Railway Administration may sanction in time, before the 31 March of the year, any re-
appropriations to cover the anticipated excess over allotments. (Para 388)

Note: Latest Proforma of above table shall followed.

Chapter 4: Budget Estimates, Expenditure, Budget Control and Completion Reports Page 66 of 535