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Union of India - Section

Section 4 in Compensatory Afforestation Fund (Accounting Procedure) Rules, 2018

4. Expenditure from the Fund.

- After due appropriation of funds, the expenditure on schemes to be financed from National Fund shall be incurred from the Major Head 2406.
(i)On the basis of sanctions issued, the Pay and Accounts Officer shall make the payment by debiting government account as below:
Debit
Major Head Existing 2406 Forestry and Wild Life
Sub Major Head Existing 04 Afforestation and Ecology Development
Minor Head New 102 National Compensatory Afforestation (NCA)
Sub Head New 01 National Authority
Credit      
Major Head Existing 8670 Cheques and Bills
Minor Head Existing 102 PAO cheques
Note: Appropriate primary units of appropriations shall be opened as per Delegation of Financial Power Rules, 1978 under National Authority.
(ii)A new Minor Head '103-State Compensatory Afforestation (SCA)' is opened under Major Head '2406-Forestry and Wildlife' below Sub-Major Head '04-Afforestation and Ecology Development and the appropriate head of accounts and primary units of appropriation shall be opened under State Authority.