Islamabad (Mehtab Haider) In order to implement the conditions imposed under IMF’s $7 billion Extended Fund Facility Program (EFF), the Ministry of Finance has decided that no supplementary grant will be considered for any unbudgeted additional expenditure beyond the budget limit approved by the Parliament, except in the case of severe natural calamities. Under this, where the required funds cannot be provided through re-appropriation or Technical Supplementary Grant (TSG), the concerned Principal Accounting Officer (PAO) shall provide sound justification and acceptable reasons for obtaining the supplementary grant. These instructions and guidelines shall be applicable to all Principal Accounting Officers, Departments, Institutions, Subordinate Offices and Accounting Organizations and Offices in the current and future financial years.