150. The term "contingencies" represents the following kinds of expenditure incurred in a department :
(a) Items of expenditure which are connected with the technical working of a department or represent its main or proper activities, viz.. "Purchase of medicines and apparatus in hospitals, dietary or clothing charges of the inmates of a hospital or jails ; purchase of raw materials for jail manufacture ; purchase of manure and seed in the Agriculture department ; of exhibits for a museum or books for a library."
(b) Charges which are incidental to the management of an office as an office, and which are therefore common to all departments, viz.
"Purchase of stationery, books, periodicals and furniture ; service postage and telegram charges ; hot and cold weather charges ; pay of menials ; clothing and liveries ; office rent and other petty office expenses."
152. The rules in this chapter apply primarily to contingencies as defined in paragraph 150, but "other expenditure" is also subject to the rules of procedure prescribed in this chapter, except in so far as it may be governed by any special rules prescribed for the purpose.
NOTEThe term "other expenditure" includes such classes of expenditure as grants to educational institutions, political pensions, scholarships, medical and of other grants to local bodies, grants to religious or charitable institutions, expenditure from the discretionary grants, placed at the disposal of the Governor, Commissioners and district of officers, compensation to Government servants for accidental losses, contribution to public, exhibitions, fairs and rewards. Classes of expenditure such as conservancy and works charges of the forest department ; works expenditure of the public works department, etc. are of different nature, separate rules are prescribed for them in the rules pertaining to those departments. Volumes VII and VI of the Handbook.