Responsibility of controlling authority

171. It is the duty of a countersigning officer to see (1) that the charges made in a contingent bill are of obvious necessity, and are at fair and reasonable rates, (2) that previous sanction for any item requiring it is attached, (3) that the requisite vouchers are all received and in order, (4) that the calculations are correct, specially (5) that the appropriations have not been exceeded or are not likely to be exceeded, and (6) that the Accountant General is 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 should communicate with the disbursing officer and insist on its being checked. He should also arrange with his subordinate officers for reporting to him the expenditure to enable him to exercise a check on the total expenditure against the total appropriation under his control.

172. In every case in which there is a proportionate excess of expenditure, the bill should be submitted to and signed by the controlling officer himself, and the note mentioned in paragraph 171 should be that of the controlling officer himself and not that of any office assistant. The signature to the certificate must be distinct from that to the bills. When the controlling officer does not himself countersign the bills, he should review and sign the contingent register monthly.

172-A In cases of contingencies all sub-vouchers, whether they are to be retained in the Office of the Drawing and Disbursing Officer/Controlling Officer or to be submitted to the Accountant General, should be cancelled or so defaced or so mutilated by the Drawing and Disbursing Officer concerned that they cannot be used again.

(Correction slip no. 10, dated July 16, 1981)

[Vitta (Lekha) Anubhag-1. File no. 15 (3) /1980]

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