Section 2(9) in Compensatory Afforestation Fund (Accounting Procedure) Rules, 2018
(9)The Pay and Accounts officer of the Ministry or the State treasury, as the case may be, shall debit the concerned Functional Head under Consolidated Fund of India/Consolidated Fund of State and thereafter make the accounting adjustment at regular intervals with the National Compensatory Afforestation Fund or State Compensatory Afforestation Fund as deduct recoveries and this ensures that the expenditure is adjusted from the National Fund or the State Fund, as the case may be, and the balance continues to remain in the interest bearing, non-lapsable fund in Public Account.
