Punjab Police Rules Volume 1 - Sangrur Police

Accounts 213
ters office, the work of which is often appreciably increased by the existence of
additional police.
(v) Travelling Allowance. - Expenses incurred in the moving about of men working
in additional police posts, whether such charges would ordinarily be debitable
to "Travelling allowance" or to "Carriage of Constabulary", should be met from
the General Police Fund, provided that the journeys are definitely connected
with the duties of the additional police.
(vi) Allowances to Bhishtis and Sweepers. - The wages of bhishtis and sweepers entertained
for additional police posts should be met from the General Police
Fund. They should not be appointed without the sanction of the Deputy Inspector-General
of Police as required by Serial No. 4 of the table appended to rule
20.7 of the Book of Financial powers. Their pay should be subject to a maximum
of Rs. 13 per mensem, plus local compensatory allowance wherever sanctioned.
(vii) Rewards. - Rewards to the personnel of an additional police post should normally
be met from the Additional Police Account.
(4) In no case should expenditure be incurred in excess of the amount sanctioned for
contingencies, since there is no means of re-appropriation from some other source. Ordinarily
the provision of 10 per cent of salaries is ample to meet all demands, but if heavier
expenditure is anticipated this fact should be represented when proposals for additional
police are submitted to Government.
Rule 10.112
10.112. Abstract contingent bills. - (1) When it is necessary to draw money for contingent
expenses from the treasury, the accountant will draw a red ink line across the page
of the register, add up the several columns and post the total of each unit in an abstract contingent
bill in one of the following prescribed forms :-
(a) For Contract Contingencies [Form 10.112(1)(a)]
(b) For Audited Contingencies; Allowances and Honoraria; Supplies and Services,
and Police Land Funds [Form 10.112 (1) (b)]. - (Article 97, Civil Account Code,
Volume I).
(2) The bill with all available vouchers, the numbers of which should be quoted in the
bill, and the contingent register shall be laid before the head of the office who shall compare
the entries in the register with the payment orders and certify that the payment orders
have been cancelled; that in the case of contract contingencies all vouchers for items
above Rs. 25 have been retained, and in the case of audited contingencies all vouchers for
items above Rs. 25 have been attached to the bill or will follow. He shall then sign the
bill and also the corresponding entry in the cash distribution register (rule 10.42). When
the Cash Book is checked every month, the officer checking it, or an officer specially detailed
for the duty by the checking officer, should check contingent bills in detail and
certify in the contingent registers that vouchers for all items of expenditure have been received,
that the vouchers for items above Rs. 25 have been forwarded to the Accountant-
General and that all other vouchers have been so defaced that they cannot be used again.
(3) It has been ruled that the head of the office or the gazetted officer to whom the duty
has been delegated (rule 10.2) must himself initial the entries in the contingent register.
If this duty has been performed by a non-gazetted officer, during the absence of the gazetted
officer, the latter must on return to headquarters review the register and re-initial
the entries; any omissions in this respect shall be rectified without fail at the time of signing
an abstract bill.
Note :- Sub-vouchers for Rs. 25 or under which are not submitted to the Audit Office should be preserved
for a period of one year, and those above that limit for 3 years. The vouchers should
not however, be destroyed even after the expiry of the prescribed periods until departmental
audit for the relevant period has been conducted and any objection relating to those subvouchers
have been settled.