Para 3.4.16 — MSO

Contingent charges relating to wages of mazdoors and pay and allowances of staff paid from contingencies

3.4.16 Payments of Fully Vouched Contingencies are made on detailed bills. The audit of these payments should be conducted as in the case of amounts drawn on bills countersigned before payment. It is the duty of Audit to challenge extravagant rates, prices or amounts in charges not otherwise objectionable in character and to refer for orders of the competent authority any item of expenditure which is positively objectionable or even of doubtful propriety. A charge should not, however, be held to require the special sanction of Government merely because it is unusual in the sense that it does not occur at frequent intervals. For example, a clock in a Commissioner’s office may be a necessary article of furniture, though the need of replacing it may not arise for years together. When the need does arise, the expenditure may be readily passed on the Commissioner’s signature if, prima facie, the price be reasonable.