Section 120 in The Central Government Account (Receipts and Payments) Rules, 1983
120. Counter signature of detailed bill, etc.
- On receipt of the monthly detailed bill in the office of the countersigning officer with the sub-voucher. Any disallow signing officer with the sub-vouchers. Any disallowance with the number of the sub-voucher concerned and explanation of the objection, must be Noted on the bill and in the contingent register or such other record as may be kept in the office of the Controlling Officer. The countersigning officer shall then record the date of admission, under his initials, sign the bill and despatch it to the Accounts Officer direct with the sub-vouchers for items for more than Rs.200 each, his signature to the certificate endorsed in the bill, taking the place of the smaller ones.Note 1. - The term 'items' refers to items of expenditure and not items of charge; for example a charge for Rs.220 for section-writers would not require to be supported by a sub-voucher if the amount is made up of sums paid to several individuals none of which exceed Rs.200. The limit of Rs.200 is, however, subject to alteration by the Controller General of Accounts on the advice of Comptroller and Auditor General.Note 2. - In the absence of the countersigning officer, the examination and countersignature of the bill may be performed by some responsible gazetted officer authorised by the countersigning officer.Note 3. - A register of contingent expenditure may also be kept in the office of the controlling officer in such form and according to such method as may be titled by a Department of the Central Government in consultation with the Accounts Officer.Note 4. - The detailed bills duly signed by the controlling officer shall be sent to the Accounts Officer direct within a month from the date of receipt of such bills in his office.
