Para 2.16.11 — CAM
Original Rule Text
2.16.11 CHECK OF FULLY-VOUCHED CONTINGENCIES
Payment of fully-vouched contingencies will be made on detailed bills. No registers need to be maintained for the record of these bills except in cases where the Pay and Accounts Officer is requested by the Government to check the charges of individual disbursing officers against a lump sum appropriation placed for the purpose at the disposal of a single higher authority. The checks in such cases should be conducted as in the case of bills countersigned before payment.
2.16.12 CALL CHARGES
Payment in respect of telephone installed in office as well as reimbursement of telephone installed at the residence of the officers including reimbursement on account of mobile charges etc. may be made by PAO in accordance with the instructions issued by DoE from time to time.
2.16.13 FEE FOR ENGAGEMENT OF LAWYERS
The following points may be borne in mind while passing such bills: -
(i) Ministry of Law should invariably be consulted by the Department concerned in regard to the fees of lawyers proposed to be engaged except in cases in respect of which standing arrangements have been made (e.g. cases handled by the Central Government Solicitors at Mumbai and Kolkata or by Standing Counsels of the Income Tax Department) and in cases where lawyers are engaged on scales of fees fixed by the High Court concerned.
(ii) Serial No.9 of the Annexure to Schedule V of the DFPR, 1978 indicates the extent to which various authorities have been delegated powers to incur expenditure on payment of legal charges either on account of fees to barristers, pleaders etc, or the institutions of law suits or prosecution cases etc, as well as in connection with arbitration cases. It should be seen that the sanctions to the expenditure on legal charges etc, conform to the limits prescribed therein.
2.16.14 CANCELLATION OF SUB-VOUCHERS
What This Means
Fully-vouched contingencies are paid on detailed bills accompanied by all supporting vouchers, unlike countersigned contingencies where an abstract bill is drawn first. No separate register needs to be maintained for these bills unless the PAO is specifically asked by the Government to track individual officers' spending against a lump-sum appropriation. This paragraph also covers telephone call charges, which are treated as a specific category of contingent expenditure with their own set of checks.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Fully-vouched contingencies are paid directly on detailed bills with all supporting vouchers
- 2No special register is needed unless the PAO must track individual officers against a lump-sum grant
- 3When tracking is required, checks are conducted as for bills countersigned before payment
- 4Telephone call charges are a specific category covered under contingent expenditure rules
- 5The PAO checks the bills for proper authorization, voucher support, and classification
Practical Example
A DDO submits a detailed contingent bill for Rs.25,000 spent on purchasing a printer, with the original invoice, delivery challan, and stock entry certificate attached. Since this is a fully-vouched contingency, the PAO processes payment directly without waiting for countersignature from a higher authority. No register entry is needed because the Government has not asked the PAO to track this DDO's spending against a lump-sum grant. The PAO checks the vouchers, verifies the amount, and passes the 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 makes a contingency 'fully-vouched'?▼
When does the PAO need to maintain a register for fully-vouched contingencies?▼
Are telephone charges treated differently from other contingencies?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.