Accounting procedure for expenditure

The accounting procedure for expenditure met out of advance from the Contingency Fund shall be as follows :-

(i) All drawing officers shall prepare separate bills in respect of expenditure to be met out of the advance from the Contingency Fund and all such bills shall be labelled conspicuously on top "Contingency Fund" by using a rubber stamp or by writing in red ink. Detailed classification of the expenditure in the bill should be given according to the usual budget heads.

(ii) Account of the expenditure shall be maintained separately and reported to the Chief Controlling Officers monthly for control of expenditure in a statement, headed "Expenditure met from the Contingency Fund". The account shall be maintained in the same details as for expenditure met from the ordinary budget grant.

(iii) As soon as orders received allotting funds out of the estimate to meet the expenditure provisionally met from an advance from the Contingency Fund, the procedure of drawing on separate bills shall be discontinued as the separate account shall be closed by transferring the expenditure to the regular departmental account.