Para 2.16.10 — CAM
Original Rule Text
2.16.10 CHECK OF COUNTERSIGNED CONTINGENCIES.
A-Bills countersigned after payment-
(i) In the case of bills countersigned after payment, the money is actually drawn on an abstract bill, and the Pay and Accounts Officer as indicated by its counter signature, subsequently receives the approval of the superior authority on the monthly detailed countersigned bill. Both the abstract bill and the detailed monthly bill require scrutiny in the PAO.
(ii) While checking abstract contingent bills, it should be seen whether the officers drawing abstract bills are, in all cases, authorised to do so. Where needed, AAO should ensure that the amount drawn on an abstract contingent bill is placed under objection and the objections e.g. relating to missing detailed bills, vouchers, sub-vouchers etc should be pursued vigorously. There may be cases in which detailed bills are not furnished within the normal period prescribed in para 2.21 (6) of Subsidiary Instructions to R&P Rules, 2022. In such cases, they should be reported to the Controlling Officer by name and thereafter, if necessary, the matter should be reported first to the Head of the Department by name and even if that fails to produce the desired result, the matter should be reported to the Principal Accounts Office.
(iii) Adequate caution should be exercised in passing detailed bills which are supported by invoices that are very old compared to the date of drawal of the abstract bill.
(iv) On receipt of detailed adjustment bills, they should be carefully checked especially with reference to the following points:
(a)that the bill is duly countersigned wherever so required;
(b)that the charges included in it cover the amounts drawn in lump sum and are classified as in the abstract bills;
(c)differences or disallowances should be noted for recovery and adjustment should be made, if necessary on account of misclassification.
(v) Except on points covered above the Pay and Accounts Officer should not disallow any items included in a countersigned bill which are within the sanctioning powers of the countersigning officer. He should however, draw the attention of the latter to any expenditure which seems questionable or in comparison with like charges elsewhere, excessive in respect of rate, price or amount and may, if he deems it advisable, suggest the Department to address the issue.
(vi) When the Accountant has completed his check and has ticked off each item supported by a voucher in token of his having seen and passed the bill, he should record his enfacement for
What This Means
Countersigned contingencies involve a two-stage process: the DDO first draws money on an abstract bill, and then submits a detailed monthly bill that is countersigned by a superior authority. The PAO must check both the abstract bill and the detailed countersigned bill. For abstract bills, the PAO verifies that the drawing officer is authorized to draw such bills and that any spending limits are not exceeded. For detailed bills, the PAO checks that the countersigning authority has properly approved the detailed charges and that the totals match the amounts previously drawn on abstract bills.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Two stages: abstract bill (initial draw) followed by detailed countersigned bill (approval)
- 2PAO must verify the drawing officer is authorized to draw abstract contingent bills
- 3Spending limits on abstract bills must not be exceeded
- 4The countersigning authority's approval on detailed bills must be verified
- 5Totals of detailed bills must be reconciled with amounts drawn on abstract bills
Practical Example
A DDO at a field office draws Rs.50,000 on an abstract contingent bill for office supplies. At month-end, the DDO submits a detailed bill listing every item purchased, supported by sub-vouchers, and gets it countersigned by the Regional Director. The PAO checks that the DDO was authorized to draw abstract bills, that the Rs.50,000 did not exceed the sanction limit, that the Regional Director's countersignature is genuine, and that the detailed items add up to Rs.50,000. Any shortfall or excess is adjusted in the next month's bill.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is an abstract contingent bill?▼
Who is the countersigning authority?▼
What if the detailed bill total differs from the abstract bill amount?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.