- Special contingencies are those which cannot be incurred without the sanction of the controlling officer or of the Provincial Government being previously obtained. They will be budgeted for, in the ordinary manner, and within the budget provision the Inspector-General has power to sanction expenditure up to Rs. 1,000 on each item. The term "each item" shall denote one article, or several articles of the same kind purchased at one time; but when, as in the case of stores, it is necessary to purchase in one order several articles of different kinds, all the articles purchased in one order should be regarded as one item, and if the total cost exceeds the limit of Rs. 1,000 the previous sanction of the Provincial Government to the expenditure should be obtained.Note. - The various items of special contingencies and the rules regulating them will he found in paragraphs 432 and 433 of the Bengal Audit Manual.
