Manual of Contingent Expenditure -1958
No: -- Dated: Jul, 01 1958
Manual of Contingent Expenditure -1958
1. (1) These rules may be called the Manual of Contingent Expenditure, 1958.
(2) They shall come into force from the first day of July 1958.
2. (a) the term “ Contingent Charges “ or “ Contingencies “means and includes all incidental and other expenses which are incurred for the management of an office as an office or for the technical working of a department other than those which under prescribed rules of classification of Expenditure fall under some other head of expenditure, e.g., “ works “, “ Stock”, “ Tools and Plant”, etc. The main items are common to most offices, eg., expenditure on furniture, books and periodicals, service postage and telegrams, bicycles, electric charges, cleaning charges, customs duty on imported stores, freight charges. The term includes also incidental expenditure which is required for technical or other special reasons in the working of particular offices and departments, e.g., expenditure on clothing and other equipment in such departments as the Jail, Police, etc., rewards paid to non officials, law charges and the like.
(b) The provisions of these rules shall apply primarily to contingent charges of heads of offices, etc., who draw money required by them to disburse these charges by bills drawn on the treasury. Contingent charges of other departments and offices are also subject to the rules in this chapter, except in so far as they are supplemental or modified by departmental regulations.
3. The rules of procedure prescribed in these rules shall apply primarily to contingencies but “ Miscellaneous Expenditure “ which is not classed as Contingencies is also subject to these rules, except in so far as it may be governed by any special rules of procedure prescribed, or by any departmental regulations.
4. Contingent Charges incurred on the public service are divided into the following classes, the clarification adopted in each department or office being determined by orders of competent authority:-