Section 1192(2) in Police Regulations, Bengal , 1943
(2)The heads of contingent expenditure are generally printed in the forms used and it will be sufficient if the totals from the contingent register are posted against the printed heads. If the heads are not printed they will be entered in manuscript and the totals posted against them. In the case, however, of expenditure requiring explanation, full details of the charges should be entered in the bills except when they are given in the sub-vouchers sent to the Audit Office.Note. - When the advance is running short, a demand may be presented in excess of the balance : this item too should be charged in the register and included in the bill, the number given being that which the sub-voucher will bear when payment has been made.(vi)To see that the progressive totals are made in the contingent register.(vii)To see that all vouchers in support of the amounts charged in the bill are placed before him with the bill, that the memorandum of allotment and expenditure has been filled in and that the expenditure as shown in the contingent bill agrees with that in the contingent register.(There shall be no office copies of contingent bills, as the contingent register is meant to supply the place of an office copy.)(viii)To see that the correct head of classification is recorded on all bills, the classification in the budget being taken as a guide.(ix)To see that incorrect entries, if any, are cancelled neatly in red ink and the correct entry inserted (The officer signing the bill shall initial each such correction.)
