Records of contingent expenditureContingent registers
173. A register of contingent expenditure shall be kept in each office and the initials of the head of the office or of a gazetted Government servant to whom this duty has been delegated by him, shall be entered against the date of payment of each item.
This register will be in Form no. 13 in which the Accountant General will assign to the several columns headings suitable to the condition of each department and office. If the appropriation for contingencies of an office be divided under two or three main sections only, still under each, the most common sub-heads may be detailed and a single column allotted for the more varied items; if the appropriation be parcelled out under many detailed heads, the most common will have each its own column with the appropriation noted at the top, while the rest with their appropriations will be thrown into the column of miscellaneous charges, Any charge, falling under any of the separate columns, but requiring explanation should be described in the column headed "Description" though the amount of it is entered only in the special column; and the same "Description" column will serve also for note of the month or period to which any recurring charges (e.g. rent or punkha-pullers) entered in the other column belong.
NOTES(1) If more convenient a separate register may be maintained of each class of contingent charges (see paragraph 153).
(2) If during the absence of the head of the office and of the gazetted Government servant to whom the duty has been delegated, the entries have been initialed by any other Government servant, the register must be reviewed and the entries re-initialed by the head of the office or such gazetted Government servants on return to headquarters.
The Commissioners of Divisions may authorize their Assistants and Office Superintendents to initial items of expenditure in the contingent register.
174. As the office cashier pays away any money he will enter in the contingent register the date, name of payee, and number of sub-vouchers in the three columns of the left, and the amount in the proper column ; and, in the case of any charge requiring explanation he will also take against the description the initials of the Government servant incurring it. Regarding the entries to be made in the final columns see paragraph 185.
175. 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, and will include all payments under each head, as also all work bills (see paragraphs 190 and 191) from the commencement of the year up to the end of the last expired month.