Para 3.4.8 — MSO

Audit of Scale Regulated Contingencies

3.4.8 Rules governing Contract Contingencies differ from Government to Government, the principal variations being in the types of expenditure brought under the contract system and in the department to which the system has been extended. In some cases, the contracts are entered into directly with the disbursing officers, while in others the contract grants are placed at the disposal of controlling officers, who distribute them annually among their subordinates, reserving a small portion for subsequent allotment in cases of need. In spite of these and other minor variations, the essential features of the system are common to all Governments. No details of the expenditure beyond such totals of the various contract items as may be required for purposes of classification, need to be furnished in the bills. Disbursing officers are held personally responsible for any expenditure in excess of the contract grant until the excess is regularised by sanction of the competent authority.