Section 111 in The Central Government Account (Receipts and Payments) Rules, 1983
111. General instructions relating to bills, for drawal of contingent charges.
(1)When it is necessary to draw money for contingent expenses, as for example, when the permanent advance begins to run short, or when a transfer of charge takes place and in any case, at the end of each month, a red ink line shall be ruled across the page of the register or registers, the several columns added up and several totals posted in separate bills for each class of contingent expenditure. The Head of the Office or the officer to whom this duty has been delegated shall carefully scrutinise the entries in the register (s) with the sub-vouchers, initial them if this has not already been done, and sign the bill which will then be dated and numbered and presented for payment.(2)The heads of contingent expenditure may be entered in manuscript in the bill and the totals posted against them provided that in a case of expenditure requiring explanation, full details of the charges must be entered in the bill except when they are given in the sub-vouchers sent to the Accounts Officer.(3)Unless the Controller General of Accounts on the advice of the Comptroller and Auditor General directs otherwise, sub-vouchers for more than Rs.500 each shall be submitted to the Accounts Office in respect of contingent charges referred to in rules 114 and 115.{Refer to Correction Slip 21}Note 1. - In respect of petty contingent expenditure upto Rs.500, if any, for which original sub-vouchers are not required to be attached to bills, the items should, however, be listed out in Form GAR 28 to be attached to them.Note 2. - When the permanent advance is running short, a demand may be presented in excess of the balance;this item too should be entered in the register and included in the bill, the number given being that which the sub-voucher (s) will bear when payment is made.
