*Expenditure matters* *Query:* Are payments made as a result of arbitration awards to be treated as charged expenditure ? *Reply of Shri Damodar Prasad, Retd Sr. AFA:* *Answer is No.* Awards of arbitrators where made into *rule of court only treated as charged expenditure* *Authority:* Excerpts of Para 303F: Charged Expenditure -In respect of Railways, the following expenditure is "charged" on the Consolidated Fund of India- i) The salary, allowances and pension payable to or in respect of the Comptroller and Auditor General of India; ii) Any sums required to satisfy any judgement, decree or award of any Court or awards by Arbitrators where made into rule of court; and iii) Any other expenditure declared by the Constitution or by Parliament by law to be so charged.