Punjab Police Rules Volume 1 - Sangrur Police

212 Punjab Police Rules, 1934 Volume 1, CHAPTER 10
Should an increase, decrease, disallowance or misclassification under any unit of expenditure
be notified by the controlling or audit officer, the necessary corrections shall be
made in red ink by plus or minus entries in the figures of allotment, expenditure and balances.
Money drawn from the treasury and not expanded by the end of the month (such as refunds
of carriage charges by escorts, etc.) should be refunded into the treasury either in
cash or by short drawal in the next abstract contingent bill. Such refunds should be deducted
from the expenditure total. The amount can be re-drawn when required.
Rule 10.111
10.111. Heads of contingent expenditure. - (1) Appendix No. 10.111(1) shows the
units into which the contingent grants are divided. The distribution of allotment is published
annually in the police gazette in day. Pending such publication contingent
expenditure may be incurred monthly up to the monthly average of the previous year’s allotment.
Bills for pay and other charges duly sanctioned for the month of March and previous
months may be paid in anticipation of communication of the budget. Similar expenditure
may also be incurred in emergent cases during the months of April and May in anticipation
of communication of the budget allotment, provided such expenditure does not
exceed the average monthly expenditure of the previous year.
Note:- This relaxation should not be regarded as a relaxation of the rule contained in paragraph 12.5
of the Punjab Budget Manual under which the Heads of Departments are required to carry
out the distribution of the grant not later than the 1st May in each year.
(2) No salary charges of any kind (except for pay of hot weather establishment, pay of
menials and of establishment of the police lands fund) and no additions to pay may be
charged as contingent expenditure or included in contingent bills.
(3) All additional police contingent expenditure must directly concern the additional
police post for which the provision for contingencies has been sanctioned. Expenditure
which may legitimately be incurred under contingencies falls under the following heads:-
(i) Buildings. - ‘Hutting charges’ include not only the initial provision for buildings
but also the expenditure necessary for their maintenance as well as rental
charges. Where additional police are accommodated in existing police buildings,
a portion of the repairs to such buildings should be debited to the General
Police Fund.
(ii) Furniture. - No article of office equipment for the use of the supervisory gazetted
staff should ordinarily be purchased out of the General Police Fund, but officers
in direct charge of additional police posts may reasonably be supplied
with such equipment. On the termination of a post this may be utilized elsewhere
at the discretion of the Superintendent of Police of the district who should
bear this in mind when making purchases initially. The same principle applies
to the purchase of other equipment such as tables, chairs, benches and durries.
(iii) Lighting Charges. - Provision should invariably be made for the adequate lighting
of the building occupied by the additional police. This implies the incurring
of initial expenditure on the purchase of lamps and recurring expenditure in the
supply of oil for such lamps.
(iv) Stationery. - Such articles of stationery as are usually supplied by the Stationery
Office and are required for use in connection with the post should be locally purchased
by the Superintendent of Police (with the previous sanction of the Deputy
Inspector-General of Police as required by serial No. 20 of the table
appended to rule 20.9 of the Book of Financial Powers amended by Punjab Government,
Finance Department, Notification No. 24523, dated 26th September,
1927) at the expense of the General Police Fund, not from the district allotment
for contingencies. A limited amount of stationery may be used in the headquar-