Para 3.4.9 — MSO

3.4.9 Contingencies regulated by scale will include such charges as cost of liveries, rewards for destruction of wild animals, batta to witnesses and the like. The authority prescribing the scale will also lay down the conditions precedent for its applicability in each case, making it clear whether the special sanction of a superior authority is necessary, whether bills must be countersigned before or after payment, and what certificates should support the bills. According to the conditions laid down, charges regulated by scale may become Special, Contract, Countersigned or Fully Vouched contingencies. These should be audited under the rules applicable to the particular category within which they fall. In addition, the Accountant General (Audit) should satisfy himself that the charges incurred are in accordance with the scale governing them.