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Contingency Manual

The Contingency Manual classifies charges into four types: Contract, Regular, Special, and Countersigned contingencies. Each type has specific criteria and examples of expenditures, such as office running costs for Contract contingency and government-sanctioned expenses for Special contingency. Countersigned contingency requires approval from a controlling authority to validate expenses.

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482 views1 page

Contingency Manual

The Contingency Manual classifies charges into four types: Contract, Regular, Special, and Countersigned contingencies. Each type has specific criteria and examples of expenditures, such as office running costs for Contract contingency and government-sanctioned expenses for Special contingency. Countersigned contingency requires approval from a controlling authority to validate expenses.

Uploaded by

ddebajit
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Contingency Manual

Classification of charges
As per Assam Financial Rules 8, contingent charges are distinguished into four
types.
1. Contract contingency
2. Regular contingency
3. Special contingency
4. Countersigned contingency.
1. Contract contingency: Expenditure incurred for smooth running or
functioning of an office, a lump sum amount is allotted annually to the
DDO to meet up the incidental expenditure by way of a contract is called
Contract Contingency.
Appendix A: Office expenditure, Stationary items, Advertisement
expenditure, Electricity and water charges, Telephone charges, Postage, etc.
2. Regular contingency: When expenditure is incurred in accordance with
fixed scale or special instructions laid down by government or other
competent authority for a particular purpose, it is termed as regular
contingency.
Appendix B: Police Clothing, Diet of patients, Petty repairs,
Telephone Charges, Secret service expenditure etc.
3. Special Contingency: Expenditures which cannot be incurred without
sanction of government or capital authority are classified as special
contingency. The sanction number and the date are to be quoted on the
body of the bill while drawing.
Appendix C: General Police Rewards, Purchase of Chemicals,
Petty construction, Grant to athletic clubs, Rewards to Panchayats,
Common Room charges (education) etc.
4. Counter-signed contingency: Countersigned expenditures are contingent
charges that require approval and countersignature from a controlling
authority before they can be considered legitimate expenses. This
approval can take place before or after payment, depending on the type
of bill. It is a guarantee that the rate is reasonable.
Appendix D: Election expenses, Law charges, fees to pleaders, rations,
Boarding charges (for education), Purchase of raw materials etc.

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