Para 2.16.9 — CAM
Original Rule Text
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.
2.16.9.2 In checking contingent bills, it will be seen that
(a) each class of expenditure: i. is a proper charge against the grant or appropriation concerned and is covered by provision of funds ii. has received such sanction as is necessary. iii. has been incurred by a Government servant competent to incur it.
(b) such vouchers as are required to be enclosed have been submitted keeping in view provisions of para 2.20 (3) of Subsidiary Instructions to R&P Rules, 2022;
(c) the certificates required under the GFR,2017 have been recorded;
(d) the rates are apparently not extravagant and the expenditure is not prima facie more than the occasion demands.
(e) that the bills are in proper form and that the classification is correctly recorded therein.
2.16.9.3CHECK OF SPECIAL CONTINGENCIES
What This Means
Contingent expenditure (office expenses, supplies, maintenance, etc.) is classified into five categories based on the degree of control and the nature of sanction. These are: Contract Contingencies (lump-sum grants for specified objects), Scale-Regulated Contingencies (expenditure against prescribed scales), Countersigned Contingencies (requiring superior officer's countersignature), Fully-Vouched Contingencies (paid on detailed bills with all vouchers), and Special Contingencies (requiring prior specific sanction). Each class has different procedures for drawing, checking, and accounting.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Five classes of contingencies: Contract, Scale-Regulated, Countersigned, Fully-Vouched, and Special
- 2Contract contingencies use a lump-sum grant for specified objects at the DDO's discretion
- 3Scale-regulated contingencies follow prescribed scales or limits
- 4Countersigned contingencies require approval from a superior officer
- 5Special contingencies require prior specific sanction from the competent authority
Practical Example
A government office incurs three types of contingent expenditure in a month: Rs.5,000 on newspapers and periodicals (contract contingency from a lump-sum grant), Rs.15,000 on office stationery within the prescribed scale (scale-regulated), and Rs.2 lakh on renovating the office pantry which required specific approval from the Ministry (special contingency). Each is processed differently: the newspaper bill needs no countersignature, stationery must be within the scale, and the pantry renovation bill must be accompanied by the prior sanction order.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are contract contingencies?▼
What is the difference between countersigned and fully-vouched contingencies?▼
When are special contingencies required?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.