Charges regulated by scales and special contingencies

179. Charges regulated by scales and special contingencies which require the previous sanction of superior authority before they can be incurred should be drawn in the abstract bill form with a full description of the charges and accompanied by sub-vouchers. In the case of special contingencies, the orders of the sanctioning authority should be quoted; and 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 should bear a note of how much has been spent uptodate under the sanction.

180. The following items of contingent expenditure are regulated by scale sanctioned by the Government and do not require the counter-signature of a controlling officer. They should be drawn on a special bill Form (no. 15) supported by suitable certificates printed therein :

(1) Dieting of orphans.

(2) Rewards for destruction of wild animals.

(3) Fees for registering emigrants.

(4) Clothing of peons, i.e. liveries and warm clothing.

(5) Allowances to witness and jurors attending the High Court.

(6) Diet allowance to complainants and witnesses in Civil and Sessions Courts.

(7) Diet to witnesses and assessors in criminal courts.

(8) Feed of cattle in dairy farms.

181. Bills for diet of patients in hospitals and dispensaries and in lunatic asylums should be presented for payment, accompanied by necessary vouchers in support of the charges detailed therein, together with a certificate stating the number of each class of patients reduced to single days, no detailed countersigned bills are to be submitted. In cases in which diet charges are in excess of the maximum rates prescribed by the Government, the following certificate should be recorded on the bill :

"Certified that on special medical grounds patients had to be kept for—days on a more liberal diet than that sanctioned by Government."