<ul><li><p>CHAPTER 19- CONTINGENT CHARGES </p><p> 19.1 Modes of obtaining Cash </p><p>19.1.1 Cash required to disburse contingent charges is obtained from accredited bank </p><p>by cheques, in the same way as cash required for works payments and the </p><p>charges are incorporated in the monthly account of the division. </p><p> 19.2 General Rules </p><p>19.2.1 The rules in Part III of CGA (R&amp;P) Rules 1983 apply generally to the public </p><p>Works Department to the extent that they may not be inconsistent either with </p><p>the authorized method of obtaining cash for contingent charges (vide </p><p>paragraph 19.1.1) or with any of the special rules in this Code. </p><p>19.2.2 The expression contingent charges a used in Public Works accounts does not </p><p>include charges which under the accounting procedure indicated in Appendix 2 </p><p>are classified under some other head of expenditure, e.g., Construction, Repairs </p><p>and Machinery and Equipment. </p><p>Note Charging of expenditure of contingent nature which falls within the purview of </p><p>this Chapter to the contingencies of work is strictly prohibited and any breach of this </p><p>should be brought to the notice of appropriate authority concerned by the Accounts </p><p>Officer. </p><p>19.2.3 If the contingent charges of a division excluding special contingencies (vide </p><p>Rule 98 of CGA. (R &amp;P) Rules, 1983), during a month, exceed monthly limit </p><p>for such charges fixed by the Administrative Ministry/Administrator </p><p>concerned, the bill for the month should be submitted to the Superintending </p><p>Engineer, for sanction, which will be signed by that officer countersigning the </p><p>bill. </p><p>19.2.4 Contingent charges and Grants-in-aid may be included in the same bill, but the </p><p>abstract of the bill should show the total charges for each class separately. </p></li><li><p>19.3 Special Rules </p><p>19.3.1 The Accounts procedure for contingent charges will be as follows:- </p><p> (a) Payments made should be brought to account, in the first instance, in cash </p><p>books or imprest cash accounts, like works payments. </p><p> (b) At the end of the month all contingent charges (including Stock and </p><p>adjustment transactions) should be consolidated in a bill in form GAR 31 </p><p>(headed Not Payable) for submission to the Accounts Officer with the </p><p>Monthly Account. Particulars of the charges need not be entered in this bill </p><p>except in the case of miscellaneous items which do not fall under one of the </p><p>classified sub-heads for specific charges. Vouchers which are not required to </p><p>be submitted to Accounts Officer should be stamped Paid and cancelled by </p><p>the Drawing and disbursing Officer. </p><p> (c) A register of contingent expenditure in Form GAR 27 shall be kept in each </p><p>office and the initial of the Divisional Officer or of a Gazetted Officer to whom </p><p>this duty has been delegated by him, shall be entered against the date of </p><p>payment of each item, who will also ensure that the expenditure is kept within </p><p>the budget allocation. </p><p>19.3.2 Petty payments should be made out of the regular cash or imprest balances of </p><p>the division and not out of undisbursed balances of cash for payment of </p><p>establishment charges. Other payments should be made by cheques. </p><p>Note- Crossed Government Account cheque in favour of the Post master or State Bank </p><p>of India branches which are authorised to sell stamps may be drawn or obtained by </p><p>drawing and disbursing officers from Pay and Accounts Office by preferring a bill </p><p>indicating the value of postage stamps of various denominations required, and giving a </p><p>certificate that the stamps will be used for postage on bonafide communication in public </p><p>service and that the expenditure could not be avoided. </p></li></ul>