Inter-departmental Transfers

189. The principles and rules prescribing the conditions under which one department of the Government may charge another department for service rendered or articles supplied to it, and the procedure to be observed in recording such charges in the Government accounts are given in Appendix IX. Petty and casual supplies made for the convenient transaction of Government business to one department, of stores or articles purchased for or belonging to another department, and not borne upon a systematic store account, should, unless there be objection on the part of the supplying department, be furnished without payment.

NOTES—(1) This rules is subject to the provisions of paragraph 85 when different Governments are concerned.

(2) The Government have declared the Government Press as a commercial department to the extent mentioned in Appendix IX.

190. In the case of work done by a Government factory (such as a jail, workshop), or other authorized transfers, the Government servant in-charge will prepare an invoice of the quantity and price of the work done, and forward it in triplicate to the Government servant supplied or served, who on approving the invoice, will countersign all, and return one copy to the supplying Government servant, noting the amount of the work bill in the contingent register.

The Government servant served will attach to the contingent bill for the current month another copy of the invoice, while the third copy will be filed in his office.

NOTES—(1) Bills for telephone charges should be forwarded in duplicate, one copy of which after approval and counter signature will be returned to the supplying officer.

(2) Bills in respect of stores, etc., purchased through the Indian Stores Department are not governed by this paragraph, but by the special rules framed by the Central Government. In the case of such bills, unless there are instructions to the contrary, the consignee should retain only one copy of the bill for record in his office, the particulars and amount whereof should be noted in the memorandum of expenditure in his contingent bill which need not be supported by a copy of the bill as is required in the case of other work bills mentioned in this paragraph.

(3) In the case of registration and inspection of Government boilers, the fees for which exceed Rs. 100, the Government servant applying for registration and inspection should prepare the invoice in quarduplicate and should forward with the application two copies of it, duly accepted, to the Chief Inspector of Factories and Boilers, Uttar Pradesh, one of which will be kept for record in the Chief Inspector’s Office while the other will be sent by him to the Accountant General for necessary adjustment. Of the remaining two copies, one will be filed in the office of the Government servant and the other will be attached to the contingent bill for the current month.

(4) The following instructions should be printed in all forms of invoices for the supply of stores, etc. and the countersigning officer should be required to comply with them before a bill is countersigned :

It is essential for account and audit purposes that the entries below be filled in. Failure to do so will result in unnecessary delay and return of the invoice for compliance.

(i) Head of charge (Major, Minor and sub-head, primary and a secondary unit)...................................

(ii) Month and year to which charge relates..............................

(iii) Designation of the Accounts Officer to whom the charge is debitable............................................

(iv) Name of the state to which debitable...............................

191. The amount of the invoice referred to in paragraph 190 will not be charged by the Government servant served as a disbursement among the charges included in the contingent bill but will be included in the statement of account at the foot of the bill in order to work out the available balance of his appropriation. Before despatching his monthly bill, he should also post the amount of the invoice in his contingent register and include it in the forward total in order that he may agree that forward total with that shown in the statement of account on his contingent bills. In the register of the countersigning officer the amount of the invoice will in like manner be separately entered.

NOTE—The Government servant served cannot charge the amount in his contingent bill, as no cash payment made but only a book adjustment in the Office of the Accountant General : but the amount available for contingent expenditure, is reduced, and so, to work out the available balance, a note is made in the register of contingent expenditure and in the statement of account at the foot of the bill.