Punjab Police Rules Volume 1 - Sangrur Police

Accounts 211
Rule 10.108
10.108. Account of permanent advance. - Officers to whom permanent advances are
allotted shall keep an account of such advance in Form 10.52(b). On the first page of the
form shall be entered the amount of the permanent advance with the number and date of
the Order Book entry by which it was allotted. The account shall be kept as far as possible
in the manner prescribed for officers in charge of police stations by rule 10.52.
Rule 10.109
10.109. Bills for reimbursement of permanent advance. - (1) For all judicial expenses
paid from the permanent advance officers in charge of police stations shall submit
bills in Form 10.109(1).
The prosecuting inspector or a prosecuting sub-inspector shall be responsible for checking
such bills and for recovering the amounts from the sheriff on the day of presentation.
Except for every special reasons such amounts shall always be made over to the police officer
bringing the bill. Any difficulty in securing prompt adjustment by the sheriff must
be brought to the notice of the Superintendent. If necessary, to avoid delay, the prosecuting
inspector shall meet the bills submitted by police stations from his own permanent
advance.
(2) For the recovery of the departmental expenses defrayed from the permanent advances,
application shall be made in writing in Form 10.109(2) as often as may be
necessary to prevent the advance allotment from becoming exhausted. Such applications
shall be supported by vouchers for each item. If a voucher is lost the procedure prescribed
in rule 10.36(1) shall be followed. The accountant shall check such bills and obtain the
orders of the Superintendent for payment or otherwise. The details of such bills will not
be recorded in the contingent register (rule 10.110) until the payment order has been recorded
in the Order Book. The accountant will be responsible for preparing abstract
contingent bills at sufficiently frequent intervals and taking other steps to ensure the reimbursement
of permanent advances as expeditiously as possibly. Delays in this matter
should be brought to the notice of the Superintendent by officers holding advances, and
all gazetted officers at inspections should pay particular attention to the manner in which
the permanent advance has been handled.
Rule 10.110
10.110. Contingent register. - Separate registers shall be maintained in Form 10.110
for each class of contingent charges in every officer to which contingent grant is distributed,
as follows :-
I. - Contract contingencies.
II. - C class (Audited) contingencies.
III. - Allowances and Honoraria.
IV. - Supplies and Services.
V. - Police Lands Fund.
Each register shall contain as many columns as there are detailed heads prescribed in
this connection for each type of contingent expenditure. Each unit will have its own
money column. Units, such as "Rewards to private persons", which are sub-divided
should be linked by a bracket. The amount of the annual allotment grant and the progressive
total of expenditure should be entered below the description of the unit. In the case
of any item of expenditure which requires explanation on account of its unusual nature or
amount particulars should be entered in the column headed "Description of charge",
though the amount is entered only on its special column. The period to which any recurring
charges refer should also be noted in the "Description" column. (Article 94, Civil
Account Code, Volume I).
To enable the disbursing officer to watch the progress of expenditure under each unit,
as compared with the budget grant, progressive balances and totals, as prescribed in the
footnote to the form, shall invariable be entered.