THE MADHYA PRADESH FINANCIAL CODE ... - Mptreasury.org

THE MADHYA PRADESH FINANCIAL CODE
VOLUME I
Expenditure incurred by a disbursing officer on objects classed as
countersigned contingencies must come under the direct supervision and
scrutiny of the head of the department or the controlling officer who will
sign the detailed bills relating to them. Monthly detailed bills in respect
of countersigned contingent charges incurred by each officer should be
submitted to the controlling authority concerned, for detailed scrutiny an
transmission after countersignature to the Accountant General. Full
details of such charges need not be entered in the abstract bills present
for payment at the treasury.
A competent authority may in respect of specified items of countersigned
contingent charges require the abstract contingent bills to be sent to the
controlling authority for scrutiny and countersignature before it is
presented for payment at the treasury.
Note – The provision of the rule do not apply to contingent charges of
the offices of heads of departments and those of other office mentioned
in note below Subsidiary Rule 308 of the Madhya Pradesh Treasury Code,
Volume I, which will be drawn and accounted for in accordance with the
procedure laid down in the following rules.
20. No detailed bills need be submitted to a higher authority for contingent charges,
which are not classed as countersigned contingencies, each bill presented at a
treasury should, therefore, contain full details of the expenditure, supported by
necessary sub vouchers for individual payments included in the bill.
21. The duties and responsibilities of disbursing and controlling officers with regard
to contingent expenditure incurred on the public service are defined in
Subsidiary Rules 290 to 293 of the Madhya Pradesh Treasury Code, Volume I.
The head of each department should issue such subsidiary instructions as may
be necessary for the guidance of controlling and disbursing officers subordinate
to him.
22. Detailed instructions as to the general procedure for the control of expenditure
against appropriation are contained in Chapter 15. The following special
instructions are laid down for the control of contingent expenditure –
(i)
Where the appropriation for contingent charges covers expenditure on a
number of distinct and individually important objects or class controlling
authority among the important items comprised in it. If some of the items
Chapter 6 Contingencies 8 of 11