PART III WITHDRAWAL FROM
THE GOVERNMENT ACCOUNT
SECTION III—CONTINGENT CHARGES
96. Meaning of the term.—
The term '"contingent charges" or
"contingencies'' used in this Section means and includes all incidental
and other expenses (including on stores) which are incurred for the management
of an office as an office or for the working of technical establishment such as
laboratory, workshop, industrial installation, store depot and the like but
other than expenditure which has been specifically classified as falling under
some other head of expenditure e.g., 'works', 'tools and plant'.
97. Application.—
(1)
The rules of procedure prescribed in this Section shall
apply primarily to contingencies, but miscellaneous expenditure which is not
classed as contingencies is also subject to these rules, except in so far as it
may be governed by any special rules of procedure prescribed in Section IV of
this Part or by any departmental regulations.
(2)
The provisions of this Section shall apply primarily to
contingent charges of Heads of Offices of Civil Ministries or Departments.
Contingent charges of other departments, such as Posts and Telegraphs, Defence
and Railways are also subject to the rules in this Section, except in so far as
they are supplemented or modified by their authorised departmental regulations.
98. Types of contingent
charges.—
Contingent charges incurred on the public service are
divided into the following types, the types adopted in each department or
office being determined by orders of competent authority—
(i)
Contract contingencies.—those for which a lump sum is
placed annually at the disposal of a disbursing officer for expenditure without
further sanction of any kind. They generally consist of charges, the annual
incidence of which can be averaged with reasonable accuracy.
(ii)
Scale-regulated contingencies—to comprise such
contingent charges as may be regulated by scales laid down by competent
authority, such as rewards for destruction of wild animals.
(iii)
Special contingencies—to include such contingent
charges, whether recurring or nonrecurring, as cannot be incurred without the
previous sanction of superior authority.
(iv)
Countersigned contingencies—to include such contingent
charges as may require approval of some controlling authority before they can
be admitted as legitimate expenditure against the Government, such approval
usually taking the form of countersignature after payment on a detailed bill
submitted to the Pay and Accounts Officer.
(v)
Fully vouched contingencies—to comprise contingent
charges, which require neither special sanction nor countersignature, but may
be incurred by the Head of Office on his own authority subject to the necessity
of accounting for them. These may be passed on fully vouched bills without
counter-signature.
NOTE.— The five types of
contingencies set forth above are not necessarily mutually exclusive. There may
be cases in which special contingencies may be regulated by scales, or in which
a bill scale-regulated contingencies may require counter-signature. When a contingent
charge falls within two or more types, the procedure prescribed in rules 113 to
122 for each of these types shall, as far as possible, be applied.
99. Payment of contingent expenditure out of permanent advances, etc.—
Government officers who have to make payments for
contingent expenditure before they can place themselves in funds by drawing
contingent bills, may make such payments out of permanent advances or imprests
which they may be permitted to hold under the orders of competent authority
(issued in accordance with the provisions of rule 90 of the General Financial
Rules, 1963), subject to recoupment on presentation of contingent bill. All
such claims upto Rs.2,000 may be disbursed out of permanent advance or imprest.
{Refer
Correction
Slip 25} and {Refer Correction Slip 14}
NOTE.—The monetary limit will
not apply in regard to claims
relating to Telephone, Electricity and Water bills in the case of a non-cheque
drawing DDO stationed at a place different from that at which the accredited
Pay and Accounts Officer or cheque drawing DDO authorised to pay his contingent
bills, as the case may be, is located.
100. General Limitations.—
(1)
All charges actually incurred must be paid and drawn at
once, and under no circumstances they may be allowed to stand over to be paid
from the grant of another year. The charges relating to two or more major heads
may not be included in one bill.
(2)
No money shall be drawn from Government Account unless
it is required for immediate disbursement. It is not permissible to draw money
from Government Account in anticipation of demands or to prevent the lapse of
budget grants.
(3)
Save as hereinafter provided in sub-rule (4), no pay of
any kind and no additions to pay may be drawn on bills for contingent
expenditure.
(4)
(a) Subject to any general or special orders issued by
the Government, the pay of Group D servants, by whatever designation they may
be called, who have been or may be, declared by competent authority to be
ineligible for pensions and who discharge the duties of the classes mentioned
below, may be treated as contingent expenditure:—
(i)
Hot weather establishments;
(ii)
Mazdoors engaged on manual labour and paid daily or
monthly wages;
(iii) Sweepers;
(iv) Other
clashes of Group D servants like dhobies, tailors, syces, grass-cutters.
(b) The wages of temporary field establishments of Surveys
and Settlements and of extra potdars entertained for accompanying remittances,
may also be drawn on contingent bills.
101. Certificates relating to
certain types of contingent charges.—
(1)
Contingent charges incurred on account of the wages of
mazdoors engaged on manual labour and paid at daily or monthly rates shall be
supported by certificate signed by the disbursing officer to the effect that
the mazdoors were actually entertained and paid.
(2)
Contingent bills for claims relating to rents, rates,
taxes, electricity and water and other connected charges incurred on account of
the hire of private buildings by Government for accommodation of Government
offices should be accompanied by either of the two following certificates to be
signed by the Drawing Officer:
(a)
no portion of the building for which the expenditure
was incurred, was utilised for residential or other purposes during the period
to which the charges relate; or
(b)
the share of expenditure required to be recovered for
the portion of the building used for residential or other purposes during the
period for which the charges were paid, has been recovered as indicated against
each, from the undermentioned persons from whom it was due.
102. Certificate in support of
stores purchase bills.—
If not provided otherwise by departmental regulations,
bills presented in support of payments for purchase of stores shall be
accompanied by a certificate that the articles detailed in the vouchers, and
their quantities are correct, their quality good and according to
specifications, that the rates paid are not in excess of accepted or market
rates, and that suitable notes of payment have been made in the indents, supply
orders and invoices concerned to prevent double payment. The authority, unless
it is a general one, under which the purchase is made, shall also be quoted.
103. Contingent items purchased
through Directorate General, Supply and Disposals.—
Provisions of rule 127 shall be applicable to purchase of
contingent items through Directorate General, Supplies and Disposals.
104. Certificate in support of
contingent bills which include sales tax charges.—
Contingent bills which include charges on account of
purchase of goods on which sales tax has also been charged, should be supported
by the following certificates signed by the disbursing officer:—
"Certified that in the case of sub-vouchers
attached to the bill and those retained in my office relating to the purchase
of goods on which sales tax has been charged, the goods have not been exempted
under the Central Sales Tax Act or the rules made thereunder and that the
amounts paid on account of Sales Tax on those goods are correct under the
provisions of that Act or the rules made thereunder, and that in the case of
supplies against regular contracts, the relevant contract includes a specific
provision that Sales Tax is payable by Government."
105. Certificate to be attached
to contingent bills which include charges on account of light refreshments at
formal meetings, conferences.—
The following certificate signed by the drawing officer
shall be attached to all the contingent bills which include charges on account
of expenditure on light refreshments at formal meetings and conferences:—
"Certified that the expenditure on
entertainment charges included in this bill was incurred in accordance with the
terms and conditions laid down by the Government, from time to time, and that
the prescribed monetary limits have not been exceeded."
106. Certificate to be attached
to contingent bills for drawing pay of certain group 'D' servants.—
In the case of Group D servants whose pay is drawn on
contingent bills in accordance with the provisions of sub-rule (4) of rule 100,
certificates in the following form shall be furnished by the drawing officer:—
(a)
"Certified that all Group D servants whose pay has
been charged in this bill, were actually entertained in Government service
during the period concerned."
(b)
"Certified that the rates of pay and dearness
allowances of part-time and casual employees drawn in this bill have been fixed
in accordance with the orders of the Government of India presently in
force."
107. Responsibility of drawing
officers.—
Every Government officer shall exercise the same vigilance
in respect of contingent expenses as a person of ordinary prudence may be
expected to exercise in spending his own money. The drawing officer is further
responsible for seeing that the rules regarding the preparation of bills are
observed, that the money is either required for immediate disbursement or has
already been paid from the permanent advance, that the expenditure is within
the available appropriation and that all steps have been taken with a view to
obtaining an additional appropriation if the original appropriation has either
been exceeded or is likely to be exceeded, and that in the case of contract
contingencies. the proposed expenditure does not cause any excess over the
contract grant.
108. Responsibility of
controlling authority.—
The countersigning officer shall be responsible for seeing
that the items of expenditure included in a contingent bill are of obvious
necessity and are at fair and reasonable rates, that previous sanction for any
item requiring it is attached, that the requisite vouchers are all received and
are in order, that the calculations are correct, and specially that the grants
have not been exceeded nor are they likely to be exceeded and that the Accounts
Officer has been informed either by a note on the bill or otherwise of the
reason for any excess over the monthly proportion of the appropriation. If
expenditure be progressing too rapidly, he shall communicate with the drawing
officer and insist on its being checked.
109. Cancellation and
destruction of sub-vouchers.—
The following rules for the prevention of the fraudulent
use of sub-vouchers shall be observed by all drawing and controlling officers
in the matter of cancellation and destruction of sub-vouchers:
(i)
Unless in any case it is distinctly provided otherwise
by any rule or order, no sub-vouchers may be destroyed until after a lapse of
three years.
(ii)
Every sub-voucher which under the provisions of rules
111 (sub-rule 3), 113, 119 and 120 is not forwarded either to the Accounts
Officer or to a controlling officer along with bills but is recorded in the
office to which the expenditure relates, must be duly cancelled by means of a
rubber stamp or by an endorsement in red ink across the voucher, the
cancellation being initialled by the officer authorised to draw the contingent
bills of the office. The cancellation should be made at the time when the
contingent bill in which the sub-vouchers are included is actually signed. If
the amount of the sub-voucher exceeds the permanent advance, the cancellation
should be made as soon as the payment is made and entered in the contingent
register.
(iii)
Sub-vouchers submitted to a controlling officer which
he is not required to forward to the Accounts Officer should be duly cancelled
by him after check and the cancellation should be attested by the controlling
officer at the time of countersignature on the bill.
(iv)
In all cases in which sub-vouchers are not required to
be submitted to the Accounts Officer or the controlling officer, the drawing
officer should certify in the bill that sub-vouchers other than those attached to
the bill have been so defaced or mutilated that they cannot be used again. A
similar certificate should be furnished by the Controlling authority in respect
of sub-vouchers submitted to him by the drawing officer but which he is not
required to submit to the Accounts Officer.
NOTE.—Sub-vouchers which are
required to be sent to the Accounts Officer should not be cancelled either by
the drawing officer or by the controlling officer, as the duty of cancelling
these sub-vouchers and keeping them in proper custody to prevent their
fraudulent use devolves on the Accounts Officer.
110. Contingent register.—
(1)
A register of contingent expenditure shall be kept in
each office and the initials of the Head of the Office, or of a gazetted
officer to whom this duty has been delegated by the Head of the Office, shall
be entered against the date of payment of each item.
(2)
The standard form of the contingent register will be as
in Form G.A.R. 27.
The actual details such as the number of columns to be opened, the subheads and
detailed heads and such further detailed classification as may be required for
the purpose of control, may be settled by the Accounts Officer and the
controlling authority to suit the conditions of each department or office.
(3)
As a general rule, the most common sub-heads and
detailed heads may have separate columns with appropriations noted at the top.
The less important and trival items may be lumped together in one column when
each of the separate items need not be accounted for or watched separately. Any
charge falling under any of the separate columns but requiring explanation may
be described in the column "Description" though the amount of it is
entered only in its special column; the same "Description" column
will serve also for note of the month or period to which any recurring charges
entered in the other columns belong.
NOTE 1.—If more convenient, a
separate register may be maintained for each class of contingent charges.
NOTE 2.—If during the absence of
the Head of the Office and of the gazetted officer to whom the duty of
maintenance of contingent register has been delegated, the entries in the
contingent register have been initialled by a non-gazetted Government officer,
the register must be reviewed and the entries reinitialled by the Head of the Office
or such gazetted officer on return to duty at the headquarters.
(4)
As each payment is made, entries must be made in the
contingent register, of the date of payment, the name of payee and the number
of sub-voucher in the three columns to the left, and the amount in the proper
column, and in the case of any charge requiring explanation, the initials of
the officer incurring it shall be taken against the description.
(5)
To enable the disbursing officer to watch the progress
of the expenditure under each detailed head as compared with the appropriation
for it, a progressive total of all the columns must be made monthly immediately
after the monthly total so as to include all payments under each head, as also
charges intimated by Account Office as adjusted on account of debit received
from the commencement of the year upto the end of the last expired month.
111. General instructions
relating to bills, for drawal of contingent charges.—
(1)
When it is necessary to draw money for contingent
expenses, as for example, when the permanent advance begins to run short, or
when a transfer of charge takes place and in any case, at the end of each
month, a red ink line shall be ruled across the page of the register or
registers, the several columns added up and several totals posted in separate
bills for each class of contingent expenditure. The Head of the Office or the
officer to whom this duty has been delegated shall carefully scrutinise the
entries in the register (s) with the sub-vouchers, initial them if this has not
already been done, and sign the bill which will then be dated and numbered and
presented for payment.
(2)
The heads of contingent expenditure may be entered in
manuscript in the bill and the totals posted against them provided that in a
case of expenditure requiring explanation, full details of the charges must be
entered in the bill except when they are given in the sub-vouchers sent to the
Accounts Officer.
(3)
Unless the Controller General of Accounts on the advice
of the Comptroller and Auditor General directs otherwise, sub-vouchers for more
than Rs.500 each shall be submitted to the Accounts Office in respect of
contingent charges referred to in rules 114 and 115. {Refer to Correction Slip 21}
NOTE 1.—In respect of petty
contingent expenditure upto Rs.500, if any, for which original sub-vouchers are
not required to be attached to bills, the items should, however, be listed out
in Form
GAR 28 to be attached to them.
NOTE 2.—When the permanent
advance is running short, a demand may be presented in excess of the balance;
this item too should be entered in the register and included in the bill, the
number given being that which the sub-voucher (s) will bear when payment is made.
112. Certificate in support of
payment to payees whose names cannot he disclosed.—
When in paying rewards to informers, or in any other case,
it is not desirable to disclose the names of payees, a certificate in the
handwriting of the disbursing officer to the effect that the payment has been
duly made shall be submitted to the Accounts Officer in support of the payment
in lieu of the payee's receipt ordinarily required.
113. Contract contingencies.—
In respect of contract contingencies, the bill shall be
presented in a form similar to Form G.A.R. 29. No subvouchers need be sent to
the Accounts Officer.
114. Fully vouched contingent
charges-and special provisions relating to telephone, electricity and water
charges.—
Contingent bills, of officers which do not require
countersignature may be drawn by presenting bills in Form G.A.R. 29 showing full details
of the charges and supported by sub-vouchers.
Provided that in case any officer has to embody in his
bill, charges of any subordinate officer who normally draws money by presenting
his bills directly to the Pay and Accounts Officer or under his cheque-drawing
powers, the countersigning officer must submit monthly bills in the manner
stipulated in rule 119 in adjustment of the abstract bills cashed by himself or
his subordinates.
NOTE 1.—The proviso is intended
to cover cases where a Head of Department or Controlling Officer has to submit
after counter-signature, monthly detailed bills to the concerned Accounts
Officer, in adjustment of the abstract bills cashed by himself and his
subordinates under the provisions of rule 117.
NOTE 2.—In cases (other than
those of a non-cheque drawing D.D.O. situated at a place different from that of
the accredited Pay and Accounts Office or cheque-drawing D.D.O. authorised to
pay the contingent bills, as the case may be) where payments of telephone,
electricity and water charges are generally more than the monetary limit
prescribed in rule 99 and which cannot, therefore, be paid out of the permanent
advance, funds required for making only these three types of contingent
payments may be drawn on fully-vouched contingent bills (GAR 29) under the
provisions of this rules, attaching thereto a duplicate copy of the demand bill
received, as sub-voucher. For such payments, wherever only one copy of the
demand bill is received from the Telephone Department or State Electricity
Board or local body and the payments are made only by cheque, funds required
may be similarly obtained by attaching photostat copy of the demand bill (duly
attested in regard of amount) which will serve as a sub-voucher in support of
relevant contingent bill as a special case. This special provision shall not,
however, be extended to any other type of cases; or even to the three instant
types if the payment accrues to a private party. In the case of telephone
bills, 'Government Account' category cheques shall be drawn. Cheques, in others
cases, shall be crossed 'A/C Payee only'. Stamped receipt or receipt thereon,
received against payment of such a bill by cheque may be retained by the
drawing and disbursing officer and will be accorded by him, the same treatment
as envisaged in rule 109 Also see 'Note' below condition (vi) under rule 90 '
of the General Financial Rules, 1963.
115. Scale regulated charges and
special contingencies.—
(1)
In terms of rule 97 of the General Financial Rules,
1963 an authority competent to classify an expenditure as scale-regulated,
shall prescribe the conditions precedent to the application of the scale, the
certificates to be furnished with the bill and whether such a bill shall be
countersigned before or after payment. In the latter case, such charges may be
drawn in the abstract bill Form G.A.R. 30, with a full description of the
charges, and subject to presentation of the detailed bill to the Controlling
Officer for countersignature and transmission of the Accounts Officer in accordance
with the procedure prescribed in rules 118 to 121.
(2)
Special contingencies, which require the previous
sanction of the superior authority before they can be incurred, may be drawn
either in the abstract bill Form GAR 30 with a full description of charges
and subject to presentation of detailed bill in accordance with the procedure
laid down in rules 118 to 121; or in the bill Form GAR 29 as the occasion may demand. When
expenditure for which a lump sum is granted under a single special sanction, is
continued over more than one month, the second and subsequent months' bills
shall bear a note of how much has been spent up to that date, against the
sanction.
116. General instructions
relating to countersigned contingencies.—
Items of contingent charges requiring countersignature and
list of drawing and disbursing officers Who can draw them on abstract bills
should be drawn up as laid down in Government of India's decision No. 2 under
rule 92 of the General Financial Rules, 1963.
117. Form of abstract bills,
etc. pertaining to countersigned contingencies—
Except in the case of contingencies requiring
countersignature before payment, contingent charges falling under this group
may be drawn by presenting abstract bills in Form GAR 30 subject to the presentation of
detailed bills to the controlling officer for countersignature and transmission
to the Accounts Officer in accordance with the procedure hereinafter prescribed.
118. Preparation of abstract
bill.—
The numbers assigned to sub-vouchers (in cases of payment
from permanent advance) or to credit bills or pre-receipted bills, if any
(which on payment will become sub-vouchers) pertaining to each entry in the
abstract bill shall be detailed against the entry concerned, the amount being
given only in those cases where a sub-voucher is for more than Rs. 50. A
certificate shall be attached to every abstract contingent bill to the effect
that the detailed contingent bills have been submitted to the controlling officer
in respect of abstract contingent bills drawn during the month previous to that
in which the bill in question is presented for payment. On no account may an
abstract contingent bill be cashed without this certificate.
119. Form and preparation of detailed
bill relating to countersigned contingencies—
(1)
A monthly detailed bill shall be prepared in the case
of contingent charges to be countersigned after payment, from the monthly
totals of the contingent register; such detailed bill will be in Form G.A.R.
31, headed 'Not for payment'" and will show the monthly total of each
column with description of each charge requiring explanation. The numbers
assigned to the sub-vouchers shall be entered in detail against each item; the
number and date of every abstract contingent bill cashed, and the sub-vouchers
included in each shall be shown in the memorandum at foot. The amount shown in
the bill must be agreed with the total of the abstract bills cashed during the
month. Differences, if any, between the total of a detailed bill and the
register must be adequately explained.
(2)
The detailed bill shall be signed by the Head of the
Office and submitted to the Controlling Officer, (or if there be no controlling
officer to the Accounts Officer, direct) with all sub-vouchers above Rs.50 his
signature to the certificate endorsed on the bill taking the place of the
smaller ones.
NOTE.—The limit of Rs. 50 above
which sub-vouchers are required to be submitted to the Controlling Officer is
subject to alteration by the Controller General of Accounts on the advice of
the Comptroller and Auditor-General.
(3)
If, in any month, the monthly proportion of the
appropriation has been exceeded, a report of the special circumstances which
rendered the excess necessary shall be sent to the counter-signing officer with
the detailed bill.
120. Counter signature of detailed
bill, etc.—
On receipt of the monthly detailed bill in the office of
the countersigning officer with the sub-voucher. Any disallosigning officer
with the sub-vouchers. Any disallowance with the number of the sub-voucher
concerned and explanation of the objection, must be noted on the bill and in
the contingent register or such other record as may be kept in the office of
the Controlling Officer. The countersigning officer shall then record the date
of admission, under his initials, sign the bill and despatch it to the Accounts
Officer direct with the sub-vouchers for items for more than Rs.200 each, his
signature to the certificate endorsed in the bill, taking the place of the
smaller ones.
NOTE 1.—The term 'items' refers
to items of expenditure and not items of charge; for example a charge for
Rs.220 for section-writers would not require to be supported by a sub-voucher
if the amount is made up of sums paid to several individuals none of which
exceed Rs.200. The limit of Rs.200 is, however, subject to alteration by the
Controller General of Accounts on the advice of Comptroller and Auditor
General.
NOTE 2.—In the absence of the
countersigning officer, the examination and countersignature of the bill may be
performed by some responsible gazetted officer authorised by the countersigning
officer.
NOTE 3.—A register of contingent
expenditure may also be kept in the office of the controlling officer in such
form and according to such method as may be titled by a Department of the
Central Government in consultation with the Accounts Officer.
NOTE 4.—The detailed bills duly
signed by the controlling officer shall be sent to the Accounts Officer direct
within a month from the date of receipt of such bills in his office.
121. Disallowance by the
countersigning officer.—
After despatch of the bill to the Accounts Officer, the
countersigning officer shall communicate any disallowance to the drawing
officer and its amount shall without fail be refunded by short drawing in the
next contingent bill presented for payment by the same department or office.
The gross amount of each subvoucher shall be entered in such bills, and below
the total shall be entered 'Deduct disallowed from the bill
of.............Rs................', the receipt given being for the net amount
only. If, after correspondence, the countersigning officer withdraws his
objection, the amount may be redrawn in the next bill by entering after the
total of sub-vouchers 'Add amount disallowed from bill of......... refunded by
deduction from contingent bill No............... dated...........and
subsequently allowed as per...............'; the receipt would be for the gross
amount, and the items would be re-included in the next monthly contingent bill.
122. Contingencies requiring counter-signature before payment.—
Bill for contingent charges requiring counter signature
before payment shall be drawn in Form G.A.R. 32.
123. Payment for purchase of
service postage scamps.—
Crossed 'Government Account' cheque in favour of the Post
Master (or Treasury Officers in States where the work of stocking or
distribution or both of service stamps has not yet been taken over by the Posts
and Telegraphs Department) or State Bank of India branches which are authorised
to sell stamps may be drawn or obtained by drawing and disbursing officers from
Pay and Accounts office by preferring a bill indicating the value of postage
stamps of various denominations required, and giving a certificate that the
stamps will be used on prepaying postage on communication bona fide on the
public service and that expenditure could not be avoided.
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