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 non-recurring, 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 sub-vouchers 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 sub-voucher 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.