BF Rules 113अध्याय 7 · Contingencies

धारा 113 · Section 113

For purposes of control and audit, Government will issue orders specifying the nature or object of contingent charges of particular disbursing officers which should be classed as countersigned contingent charges to be drawn and accounted for in accordance with the procedure prescribed in Rule 318 et seq of the Bihar Treasury Code.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 and transmission after countersignature to the Accountant General. Full details of such charges need not be entered in the abstract bills presented 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 provisions of this Rule do not apply to contingent charges of heads of departments and other controlling authorities, which will be drawn and accounted for in accordance with the procedure laid down in the following Rule.

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