Disallowance

186. After despatch of the bill to the Accountant General, the countersigning officer should comunicate any disallowance to the disbursing officer and its amount should be without fail refunded by short drawings on the next contingent bill presented at the Treasury for the same department ; therein the gross amount of each sub-voucher would be entered, and below the total would be entered "Deduct disallowed from bill of.............................. Rs............................... " and the receipt given would be for the net amount only. An item disallowed must without fail be recovered, and if, after correspondence, the countersigning officer withdraws his objection, the amount may be redrawn ; after the total of the sub-vouchers in the next bill presented at the Treasury would be entered "Add amount of disallowance from bill of........................... refunded by deduction from contingent bill no. .................................., dated ................ ...........and re-allowed as per ..................." the receipt would be for the gross amount, and the items would be re-included in the next monthly contingent bill.

NOTE—(1) It will be observed that the totals in the disburser’s register are those of amount charged, not of those admitted by the countersigning officer; but when an amount disallowed by him on one detailed head is adjusted by a short charge on another encashed bill, the actual charge for each head may be worked out by entering the amount retrenched in black ink with a minus sign in the column of the retrenched head on the line of totals for the bill in which the adjustment is made; the forward totals will thus be correct.