Section 1149(b) in Police Regulations, Bengal , 1943
(b)The following is the procedure to be followed by disbursing officers-(i)When bills are prepared for the above classes of expenditure, complete account classification will be entered in the bills as well as in the bill extracts which will be attached to the bills at the time of presentation to the treasury for payment. Ordinarily, when payment is made, these bill extracts will be returned stamped with the treasury seal bearing the date of payment. If in any case there is delay in receiving back the bill extracts from the treasury the fact should be reported to the Accountant-General through the Inspector-General.(ii)On receipt of the allotments from the Inspector-General disbursing officers will open separate registers by major, minor and sub-heads and note the allotments under the primary units - (a) Allowances, honoraria, etc., (b) Contract contingencies and, (c) Other contingencies with their distribution according to secondary units in red ink at the top of the register under each detailed head concerned. The register prescribed in rule 90 of the Bengal Financial Rules may be utilised for the purpose.(iii)These allotments should also be noted in red ink in the column prescribed for the purpose in statement B. If the allotment against any detailed head be subsequently increased or reduced, the alterations should be noted in red ink by plus or minus entries,(iv)Should the disbursing officers receive informations from the Inspector-General that particular items have been misclassified, they will correct the accounts of expenditure and the available balances of the allotments by means of minus or plus entries in red ink.(v)At the end of each month the expenditure against each detailed head of account will be totalled. The total expenditure will then be deducted from the allotment shown at the top of each column in the statement and the balance thus worked out will be brought forward to the account of the next month.(vi)All book adjustment charges will be shown separately in red ink in statement B at the end of the cash entries and should be taken into account in working out the balance of the appropriation.(vii)The statement shall be signed by the Superintendent or by the Additional Superintendent and where there is no Additional Superintendent by the Assistant Superintendent or Deputy Superintendent, but the Superintendent should satisfy himself by a periodical check that expenditure under any particular head is not progressing so rapidly that it may ultimately lead to excess.(viii)Without the previous sanction of the Inspector-General disbursing officers shall not exceed the budget grants or incur any expenditure which may result in an excess over the grants allotted to them. They shall watch the progress of expenditure month by month, and as soon as they notice that their allotment is likely to be exceeded they shall at once report to the Inspector-General the approximate amount of the excess anticipated giving full reasons for the increased expenditure under each head. Additional grants, however, will not as a ride be sanctioned until January each year or later, by which time it should be possible to see whether any savings are available to meet such excesses.(ix)Large savings anticipated under any head should be surrendered forthwith to enable the Inspector-General to utilise them. It should be borne in mind that a disbursing officer is responsible not only for excesses but also for savings.
