In every ARR &ERC, the Commission denies a certain extent of expenditure claimed by the Board and though the major reason projected is higher employee cost, the matter of fact remains that the Board cannot and will not reduce the employee cost as such and the expenditure incurred by the Board in some other head is affected and in effect the non admitted actual expenditure incurred by the Board starts accumulating as a loss and over the years this mounts to a huge figure due to the passing the buck attitude of the Commissions.