Section 98 in The Central Government Account (Receipts and Payments) Rules, 1983
98. Types of contingent charges.
- Contingent charges incurred on the public service are divided into the following types, the types adopted in each department or office being determined by orders of competent authority -(i)Contract contingencies. - those for which a lump sum is placed annually at the disposal of a disbursing officer for expenditure without further sanction of any kind. They generally consist of charges, the annual incidence of which can be averaged with reasonable accuracy.(ii)Scale-regulated contingencies - to comprise such contingent charges as may be regulated by scales laid down by competent authority, such as rewards for destruction of wild animals.(iii)Special contingencies - to include such contingent charges, whether recurring or nonrecurring, as cannot be incurred without the previous sanction of superior authority.(iv)Countersigned contingencies - to include such contingent charges as may require approval of some controlling authority before they can be admitted as legitimate expenditure against the Government, such approval usually taking the form of countersignature after payment on a detailed bill submitted to the Pay and Accounts Officer.(v)Fully vouched contingencies - to comprise contingent charges, which require neither special sanction nor countersignature, but may be incurred by the Head of Office on his own authority subject to the necessity of accounting for them. These may be passed on fully vouched bills without counter-signature.Note. - The five types of contingencies set forth above are not necessarily mutually exclusive. There may be cases in which special contingencies may be regulated by scales, or in which a bill scale-regulated contingencies may require counter-signature. When a contingent charge falls within two or more types, the procedure prescribed in rules 113 to 122 for each of these types shall, as far as possible, be applied.
