(1)The financial powers of subordinate authorities to sanction contingent expenditure are regulated generally by the orders embodied in Annexure A to Appendix 5 and in the Compendium of Financial Delegations and by such other general or special orders as may be issued by Government in this behalf.Subject as aforesaid, the head of an office may incur or sanction expenditure on contingencies within the amount of appropriation placed at his disposal for the purpose, provided that-(i)in cases where any special rules, restrictions, limit or scale has been prescribed by competent authority regarding any particular item or class of contingent expenditure, it should be strictly observed.Note. - (i) Special rules, restrictions, etc., prescribed by the Government regarding individual items of contingencies are laid down in Annexure 'A' to Appendix 5.(ii)Contingent expenditure of an unusual character or involving departure from any general or special rule or order made by Government should not be incurred, nor should any liability be undertaken in connection therewith, without the previous sanction of Government.(2)In respect of contract contingent charges for which a lump sum is placed annually at the disposal of a disbursing officer, no formal sanction will be required for expenditure incurred within the annual allotment, except in so far as the authority fixing the contract allotment issues directions to the contrary.(3)The head of an office may authorise any Gazetted Government servant serving under him to incur expenditure under sub-paragraph (1) above, subject to the conditions specified in Rule 148 of the Bihar Treasury Code.
