(a)Charges on account of travelling expenses shall be billed for during the month following the one in which they are incurred in the manner prescribed below:-(1)Columns 1 to 10, 14 and 22 of the travelling allowance bills (Bengal Form No. 2447) for the staff of each police-station, Court office, Reserve office and Detective Department shall be filled in by the senior Assistant Sub-Inspector attached to it. Charges for outposts shall be included in the bill of the police-station to which they are subordinate, charges for subtreasury guards and emergency force at subdivisions shall be included in the Reserve office bill. The bills for the District Intelligence Branch shall be prepared by a clerk or some other officer attached to it. An acquittance roll in B. P. Form No. 234 will be prepared and attached to each bill. In it the column for the amount will be left blank and will be filled in by the accountant at headquarters.(2)Should any officer whose name is included in the bill, have left on transfer or leave, a note must be made both in the bill and in the acquittance roll showing to what place he has gone.(3)(i)Officers-in-charge of police-stations shall check the travelling allowance bills of Assistant Sub-Inspectors, head constables and constables subordinate to them with the general diary and with their mufassil diaries or command certificates and shall then forward them to the Circle Inspector with a certificate endorsed on the bills in the following form:-"Certified that I have carefully examined all the entries in the columns 1 to 10, 14 and 22 of the travelling allowance bills sent herewith the general diary and with the officers' mufassil diaries or command certificates and find them correct. I also certify that no unnecessary charge has been made.Also certified that escort charges have been billed for and the command certificates have been defaced and filed with their counterfoils.I have also satisfied myself that all journeys for which railway, steamer or omnibus service warrants were used have been included in this bill, the number and date of each warrant and the class of accommodation being shown in the remarks column."(ii)The officers-in-charge of District Intelligence Branches and of the Detective Departments shall similarly check the bills of their staff and certify as directed in clause (i).(iii)The Court Inspector, and at subdivisional headquarters where there is no such officer, the senior Court Sub-Inspector shall check the bills of their staff with the daily under-trial case reports and command certificates and shall certify as laid down in clause (i) except that the words "daily under-trial case reports" will be substituted for "general diary."(iv)Armed Inspectors shall check the bills of their staff with escort requisitions and command certificates and certify as laid down in clause (i) except that the words "escort requisitions and command certificates," will be used instead of general diary.(v)Circle Inspectors shall check the bills of all Sub-Inspectors in their circles, strike out all items which they consider should be disallowed, record a certificate as to their correctness and forward them to the Superintendent.(4)Inspectors (including temporary and officiating Inspectors) shall draw their travelling allowance in the form prescribed for gazetted officers, subject to the countersignature of controlling officers.(i)The bills of Circle Inspectors after being checked against their personal diaries, and items considered unnecessary having been struck out, will be similarly certified to by the Subdivisional Police Officer, where there is one, or by a gazetted officer at headquarters.(ii)The bills of the Court, Armed, Detective Department and District Intelligence Branch Inspectors shall be checked by a gazetted officer at headquarters with their personal diaries and a certificate shall be recorded on the bills as to their correctness.(iii)The bills of the subordinate officers of the Criminal Investigation Department and Intelligence Branch working in districts shall be checked and certified to by an officer selected for the purpose by the Superintendent under whom they work.(5)All bills shall be submitted to the Inspectors concerned by the 7th of the month following that to which they relate, and must be forwarded by them so as to reach the office of the Superintendent by the 15th of the month. Should it not be possible to submit the bill of any officer with a monthly bill, a "held over" list shall be attached to it showing that claims are to follow. These "held over" lists shall be filed in the office of the Superintendent to serve the purpose similar to that of the register of pay and allowances held over. Bills returned for correction shall also be entered in the "held over" file. Controlling officers shall not countersign bills for arrear charges without checking them against these "held over" lists and obtaining a satisfactory explanation for their not being submitted in due time.(6)The accountant shall examine all certificate and fill up the remaining columns of the bills and column 4 of the acquittance rolls. He shall strike off the acquittance rolls the names of officers who have left on transfer to another station, and shall enter them on the acquittance rolls of the stations to which they have been transferred. The names of officers who have gone on leave for a longer period than a month shall be struck off the acquittance rolls of the stations they have left and shall be entered in the bill and acquittance roll of the Reserve office.The acquittance rolls shall be checked against the disposition register, and the rolls totalled separately. The total of every bill shall be entered in an abstract of acquittance roll and the officer signing the bill shall also initial the abstract.(7)In presenting the bills for encashment at the sadar treasury, the Superintendent shall send with it a memorandum addressed to the Treasury Officer showing what amount is required in cash for distribution at sadar and for what sums cash orders on sub-treasuries are required. A certificate shall be attached stating that the police officers for whose travelling allowances cash orders are required, are stationed within the jurisdiction of the sub-treasuries.(8)The cash orders, when received, shall be sent to the Subdivisional Police Officer or the Circle Inspector, as the case may be, along with the acquittance rolls for encashment and distribution. The acquittance rolls after having been duly receipted by the payees shall be returned to the Superintendent.(9)The travelling allowance bills of Assistant and Deputy Superintendents and Inspectors posted to subdivisions (excepting the sadar) will be enfaced for payment at a sub-treasury by the sadar treasury.(10)When supplementary or arrear bills are submitted the officers entrusted with the duty of checking bills shall certify as to their correctness and forward them to the office of the Superintendent where the accountant shall check them with the "held over" lists, and the bills of the month to which they appertain, and shall certify that the charges included in them have not been drawn previously. He will then take action in accordance with clauses (6) to (8) and make an entry in the "held over" list, against the names of officers for whom arrear or supplementary travelling allowance is passed of the number and date of the bill.VII - Advances and Recoveries
