Section 116 in Rajasthan District Board Account Rules
116.
All incidental expenditure, which can be foreseen, shall be provided for in the estimate. Provision may be made to the extent of 5 per cent, of the total charges for unforeseen contingencies. The provision of unforeseen contingencies shall not be diverted to any new item, not provided for in the estimate, without the sanction of the authority which sanctioned the original estimates.
