Para 2.16.9 — CAM

2.16.9 CLASSES OF CONTINGENCIES 2.16.9.1 The actual classification of contingent charges is determined by the orders of the Government. However, all contingencies will fall into one or the other of the following five classes-

(a) Contingent charges met from a lump sum grant placed at the disposal of a disbursing officer for expenditure at his discretion, on certain specified objects. Such charges are known as Contract Contingencies and generally consist of charges, the annual incidence of which can be averaged with reasonable accuracy.

(b) Contingent charges in respect of which scales have been laid down by competent authority. Such charges may be designated Scale Regulated Contingencies.

(c) Contingent charges whether recurring or non-recurring which cannot be incurred without special sanction (in each case) of superior authority. These may be termed as Special Contingencies.

(d) Contingent charges, which may be incurred without special sanction, but require the approval and countersignature of superior authority before they can be admitted. Countersignature is ordinarily obtained after the bills are paid, but in some cases it is necessary before payment. Such charges are known as Countersigned Contingencies.

(e) Contingent charges which require neither special sanction nor countersignature and may be incurred by the disbursing officer on his own authority, subject to the necessity of accounting for them. Such contingencies may be termed Fully Vouched Contingencies.