Para 3.4.2 — MSO

3.4.2 The actual classification of contingent charges is determined by the orders of the Government concerned and, as a result, it may be different for different Governments. It will, however, be found that all contingencies fall into one or other of the following five categories:-

(i) 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.

(ii) Contingent charges regulated by scale laid down by the competent authority. Such charges may be called Scale Regulated Contingencies.

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

(iv) Certain contingent charges may be incurred without special sanction. They nevertheless require the approval and countersignature of a superior authority before they can be admitted as legitimate expenditure against the Consolidated Fund of India or of a State. Such charges are known as Countersigned Contingencies. Countersignature is ordinarily obtained after the bills are paid but, in rare cases, it is necessary before payment.

(v) Contingent charges which require neither special sanction nor countersignature, but 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. In actual practice, however, the Comptroller and Auditor General dispenses with the production to audit of vouchers of less than a prescribed amount.