90-119
CHAPTER V
CONTINGENT CHARGES
Definition
90. The term “Contingent charges” or “Contingencies” is applied to the incidental expenditure, which is necessarily incurred in running an office. The main items are common to most offices, e.g., expenditure on furniture, books and periodicals, service postage and telegrams, bicycles, electric current, cleaning charges, customs duty on imported stores, freight and tour charges.
It includes also incidental expenditure which is required for technical or other special reasons in the working of particular offices and departments, e.g., expenditure on clothing and other equipments, in such departments as the Excise, Jail and Police Departments, rewards paid to non-officials, diet and road money paid to prosecutors and Witnesses, jurors and assessors, law charges, dietary and medical charges in jails and hospitals, purchase of plant and Machinery and laboratory equipment in colleges and schools, raw materials for conversion in to manufactured articles in the jail Department and Government owned factories, workmen’s wages, purchase of live-stock for the manufacture of sera and vaccines and similar items.
Expenditure incurred on hot weather establishment, labourers engaged in departments other than the Forest and Public Works Departments on daily or monthly wages, sweepers (whether whole-time servants or not) in all departments and such other classes of menials, e.g., dhobies, tailors, gardeners as the Government may from time to time declare to be ineligible for pension will also be treated as contingent expenditure.
The contingencies of special officers in the Public Works Department include also expenditure on the supply of and repairs to tools and plant.
🆀 The term 'Contingent charges' is, applied to the incidental expenditure which is necessarily incurred in running an office. It does not include
(A) Expenditure on furniture, books, periodicals, electric current, postage etc.
(B) Cleaning charges, freight and tour charges
(C) Dietary and medical charges in jails and hospitals.
Correct Answer:- Option-(D) Travelling allowance
Extent of Application of this Chapter
91. The rules in this Chapter apply primarily to contingencies of the kinds mentioned in the preceding article but expenditure on petty construction and repairs dealt with in chapter VII and other miscellaneous expenditure dealt with in ChapterVIII are also subject to the rules of procedure contained in this chapter except in so far as such expenditure is governed by any special rules.
Authorities competent to sanction Contingent Expenditure
92. (a) Heads of offices have been empowered to incur or sanction expenditure on ordinary and recognised contingencies subject to the following conditions:—
(1) The expenditure should be non-recurring, that is, it should not involve any commitment beyond a single payment unless the authority concerned has been duly empowered to incur or sanction such recurring expenditure.
Exception 1:—
The sanction of the Government is not required for the payment of Municipal or other local tax, whatever its amount, on Government property, if the tax, has been assessed by the competent authority and 3 the certificate required in Rule 3 (a) of Article 117 is duly furnished. If the Government servant who receives the notice of demand considers that the assessment is excessive, he should report the facts at once to his immediate superior with full information as to the time allowed for filing an appeal against the assessment and grounds on which an appeal could be based.
Exception 2:—
Medical Officers on special duty on occasions of cholera or other emergency are permitted to engage special duty servants on daily wages on condition that such servants are not domestic.
Exception 3:—
License fee payable under any State or Central Act or any rules made thereunder can be paid by the Heads of the Office concerned provided that he is satisfied with the genuineness and correctness of the claim.
🆀Who is empowered to sanction contingent expenditure on ordinary and recognised contingencies:
(A) District Supply Officer
(C) District Treasury Officer
Correct Answer:- Option-(B) Head of Office
(b) The Head of an Office may delegate his power to incur or sanction expenditure on contingencies to any Gazetted Government servant serving under him subject to any further conditions and restrictions which he may consider necessary in addition to those prescribed by the Government.
Note:—
Special rules, restrictions, etc., prescribed by Government regarding individual items of contingencies are laid down in Appendix 4 and in the Book of Financial Powers.
When satisfied that it is unavoidably necessary, e.g., during his absence from headquarters, the Head of the Office or other gazetted Government servant who is authorised to incur contingent expenditure may permit a responsible non-gazetted subordinate such as a Head Clerk or Office Manager to incur urgent contingent expenditure of a specified kind or kinds, up to the specified amount (which should be small) in anticipation of his sanction. Whenever he does so, he should arrange to scrutinize as soon as possible all vouchers for contingent expenditure so incurred and pass them finally for payment. If he disallows any item of charge or part of an item he should recover the amount disallowed from the payee if he considers it desirable and finds it possible to do so, and otherwise from the non-gazetted subordinate who incurred it in anticipation of his sanction.
Government Officers are not entitled to send communications regarding their leave, pay, transfer, leave allowance and other matters of a personal nature at the expense of the State.
93. (1) No officer should incur any expenditure on contingencies which involves a departure from the general and special rules prescribed in this Code or any expenditure unusual or beyond his powers of sanction unless the Government have specially sanctioned the expenditure.
(2) Special rules, restrictions etc., prescribed by Government regarding individual items of contingencies as laid down in Appendix 4 and in the Book of Financial Powers should be strictly observed.
(3) The total expenditure incurred by the Head of an Office in any financial year should not exceed either the appropriation placed at his disposal or any limit fixed for the purpose for that year. The existence of a budget allotment should not, however, be taken to justify its full utilisation. Heads of Departments and Offices should see that no expenditure is incurred out of the budget grants unless really necessary in the interests of public service.
Permanent Advances
(Article. 95)
94. As a general rule, a Government servant is only permitted to draw money from the Treasury on presenting a proper voucher prepared in accordance with the rules so as to show the precise nature of the expenditure, and as a general rule no money may be drawn from the Treasury until it is required for immediate disbursement . The permanent advance system is an exception to these general rules. Unforeseen expenditure often has to be incurred urgently, and it would sometimes be very inconvenient to postpone such expenditure so as to fulfil the formalities ordinarily required for drawing money from the Treasury. To enable him to make disbursements of this kind before drawing the necessary bills, a Government servant may be granted a permanent advance the amount of which should be limited to what is absolutely essential to meet his ordinary requirements.
ഒരു പൊതുനിയമം എന്ന നിലയിൽ, ചെലവുകളുടെ കൃത്യമായ സ്വഭാവം കാണിക്കുന്നതിനായി ചട്ടങ്ങൾക്കനുസൃതമായി തയ്യാറാക്കിയ ശരിയായ വൗച്ചർ ഹാജരാക്കുന്നതിന് ട്രഷറിയിൽ നിന്ന് പണം എടുക്കാൻ മാത്രമേ ഒരു സർക്കാർ ഉദ്യോഗസ്ഥന് അനുമതിയുള്ളൂ, ഒരു പൊതുനിയമം എന്ന നിലയിൽ നിന്ന് പണം എടുക്കാൻ കഴിയില്ല. ഉടനടി വിതരണം ചെയ്യുന്നതിന് ട്രഷറി ആവശ്യപ്പെടുന്നതുവരെ. സ്ഥിരമായ അഡ്വാൻസ് സിസ്റ്റം ഈ പൊതു നിയമങ്ങൾക്ക് ഒരു അപവാദമാണ്. മുൻകൂട്ടി പ്രതീക്ഷിക്കാത്ത ചെലവുകൾ പലപ്പോഴും അടിയന്തിരമായി നടത്തേണ്ടിവരും, ട്രഷറിയിൽ നിന്ന് പണം സ്വീകരിക്കുന്നതിന് സാധാരണ ആവശ്യമായ ഔപചാരിക തകള് നിറവേറ്റുന്നതിനായി അത്തരം ചെലവുകൾ മാറ്റിവയ്ക്കു ന്നത് ചിലപ്പോൾ വളരെ അസൗകര്യമായിരിക്കും. ആവശ്യമായ ബില്ലുകൾ വരയ്ക്കുന്നതിന് മുമ്പ് ഇത്തരത്തിലുള്ള വിതരണം നടത്താൻ അവനെ പ്രാപ്തനാക്കുന്നതിന്, ഒരു സർക്കാർ ഉദ്യോഗസ്ഥന് സ്ഥിരമായ ഒരു അഡ്വാൻസ് നൽകാം, അതിന്റെ തുക അയാളുടെ സാധാരണ ആവശ്യങ്ങൾ നിറവേറ്റുന്നതിന് അത്യന്താപേക്ഷിതമായ കാര്യങ്ങളിൽ മാത്രമായി പരിമിതപ്പെടുത്തണം.
🆀Fixed amount sanctioned to each office from which urgent or unexpected petty items of expenditure are met.
Correct Answer:- Option-(C) Permanent Advance
💜Permanent Advance is sanctioned being used for :
(A) Meeting urgent payment
(C) Meeting unforeseen petty payments
Correct Answer:- Option-(D) All of the above
💜Permanent Advance is intended for :
(A) Granting pay allowance
(C) Meeting unforeseen contingent expenditure
Correct Answer:- Option-(C) Meeting unforeseen contingent expenditure
💜What is the term used to a fixed amount sanctioned by the Government to each office from which urgent or unforeseen expenditure can be met ?
(D) Ways and means advance
Correct Answer:- Option-(B) Permanent advance
Note:–
*In cases of urgency, T.A. advance limited to the actual rail fares/bus fares (both ways) may be paid out of the Permanent Advance to Non-Gazetted Government Servants who are required to proceed on official tours at short notice.
🆀In case of emergency non-gazetted Govt. servant may be paid T.A. Advance limited to bus fare or train fare from:
(B) Miscellaneous Expenses of the office
(C) From undisbursed cash
(D) From Permanent Advance
Correct Answer:- Option-(D) From Permanent Advance
അടിയന്തിര സാഹചര്യങ്ങളിൽ, ടി.ആർ. യഥാർത്ഥ റെയിൽ നിരക്കുകൾ / ബസ് നിരക്കുകൾ (രണ്ട് വഴികളും) പരിമിതപ്പെടുത്തിയിട്ടുള്ള അഡ്വാൻസ് ഗസറ്റഡ് ഇതര സർക്കാർ ജീവനക്കാർക്ക് സ്ഥിരമായ അഡ്വാൻസിൽ നിന്നും അടയ്ക്കാം
Rules regulating the Grant of
Permanent Advance
(Article. 95)
95. (a) The permanent advance of a Head of Department has to be fixed and sanctioned by Government.
💜💜The permanent advance of a Head of Department has to be fixed and sanctioned by :
(B) The Accountant General
(C) The Director of Treasuries with the concurrence of Accountant General
Correct Answer:- Option-(A) The Government
(b) Unless the Government directs otherwise, the Head of a Department may sanction the grant to a Government servant serving under him of a permanent advance not exceeding the amount which the Accountant-General considers appropriate.
സർക്കാർ മറ്റൊരുവിധത്തിൽ നിർദ്ദേശിക്കുന്നില്ലെങ്കിൽ, ഒരു വകുപ്പ് മേധാവിക്ക് കീഴിൽ സേവനമനുഷ്ഠിക്കുന്ന ഒരു സർക്കാർ ജീവനക്കാരന് സ്ഥിരമായ അഡ്വാൻസിന്റെ ഗ്രാന്റ് അനുവദിക്കാം.
💜The limit of the permanent advance amount to a subordinate office is considered by :
(A) the Head of Department
(C) the Accountant General
(D) the Head of Office of that Subordinate Office
Correct Answer:- Option-(C) the Accountant General
💜The Head of a Department may sanction permanent advance to a Government servant serving under him not exceeding the amount considered appropriate by:
(A) The Accountant General
(C) The Director of Treasuries
Correct Answer:- Option-(A) The Accountant General
*Addition C.S.No.2/79 [G.O.(P) No. 476/79/Fin., Dated 17/05/1979]
(c) Every order sanctioning the grant or a revision of the amount of a permanent advance should be communicated both to the Government servant concerned and to the Accountant-General.ഗ്രാന്റ് അനുവദിക്കുന്ന ഓരോ ഓർഡറും അല്ലെങ്കിൽ ഒരു സ്ഥിരം അഡ്വാൻസിന്റെ തുകയുടെ പുനരവലോകനവും ബന്ധപ്പെട്ട സർക്കാർ ഉദ്യോഗസ്ഥർക്കും അക്കൗണ്ടന്റ് ജനറലിനും അറിയിക്കണം.
💜Every order sanctioning the grant or revision of permanent advance should be communicated to both the Government servant concerned and the
Correct Answer:- Option-(B). Accountant General
(d) An application for the initial grant of a permanent advance or for the revision of the amount of an existing permanent advance should be submitted to the authority competent to sanction it through the Accountant-General who will state what amount, if any, he considers appropriate for the advance.
ഒരു സ്ഥിരം അഡ്വാൻസിന്റെ പ്രാരംഭ ഗ്രാന്റിനായോ നിലവിലുള്ള സ്ഥിരമായ അഡ്വാൻസിന്റെ തുക പരിഷ്കരിക്കുന്നതിനോ ഉള്ള ഒരു അപേക്ഷ അക്കൗണ്ടന്റ് ജനറൽ വഴി അനുവദിക്കാൻ യോഗ്യതയുള്ള അതോറിറ്റിക്ക് സമർപ്പിക്കണം, അവർ ഏത് തുകയാണ് ഉചിതമെന്ന് കരുതുന്നുവെന്ന് വ്യക്തമാക്കും. അഡ്വാൻസ്.
If any difference of opinion arises between the Accountant-General and the Head of a Department in this connection, the latter should submit the matter for the orders of the Government.
🆀Application for initial grant of permanent advance or the revision of the amount should be submitted to the authority competent to sanction it through whom?
(B) Accountant General (A&E)
Correct Answer:- Option-(B) Accountant General (A&E)
(e) No permanent advance should be granted unnecessarily and no such advance should be larger than necessary in view of the obvious subjections to the retention of money outside the treasury. A permanent advance sanctioned for the use of the Head of an Office should be so fixed as to meet the needs of every branch of his office; any amounts required by his subordinates should be allotted from his advance and acknowledgments taken from them in a form similar to that in which he furnishes acknowledgments himself to the Accountant-General.
96. . The holder of a permanent advance is responsible for the safe custody of the money placed in his hands and he must at all times be ready to produce the total amount of the money in vouchers or in cash. On the 15th April of every year and whenever there is charge of the incumbent of the post concerned or in the amount of the advance sanctioned, every Government servant who holds a permanent advance should forward an acknowledgment to the Accountant-General for the amount of the permanent advance for which he has to render account.
സ്ഥിരമായ ഒരു അഡ്വാൻസ് കൈവശമുള്ളയാൾ തന്റെ കൈയിൽ വച്ചിരിക്കുന്ന പണത്തിന്റെ സുരക്ഷിതമായ കസ്റ്റഡിയിൽ ഉത്തരവാദിയാണ്, കൂടാതെ വൗച്ചറുകളിലോ പണത്തിലോ ആകെ തുക ഹാജരാക്കാൻ അദ്ദേഹം എല്ലായ്പ്പോഴും തയ്യാറായിരിക്കണം. എല്ലാ വർഷവും ഏപ്രിൽ 15 ന്, ബന്ധപ്പെട്ട തസ്തികയുടെ ചുമതലയോ മുൻകൂർ അനുവദിച്ച തുകയോ ഉള്ളപ്പോഴെല്ലാം, സ്ഥിരമായ അഡ്വാൻസ് കൈവശമുള്ള ഓരോ സർക്കാർ ഉദ്യോഗസ്ഥനും അക്കൗണ്ടന്റ് ജനറലിന് ഒരു അറിയിപ്പ് കൈമാറണം. സ്ഥിരമായ അഡ്വാൻസിനായി അയാൾ അക്കൗണ്ട് നൽകേണ്ടതുണ്ട്.
(The acknowledgment should be in Form No. 8 when there is a change of incumbent and in Form No. 8A in other cases). In the bill for their pay and allowances for the month of April every year, all officers drawing their own pay bills should give a certificate that the acknowledgment of permanent advances as on 31st March of the preceding year has been sent to the Accountant-General.
In case no permanent advance is held by an Officer, a certificate to this effect should be attached. In the case of officers who are holding sub advances, a certificate to the effect that the acknowledgment has been given to the officer who is holding the main advance, should be given in the bill. He should also record in the bill for his pay and allowances for the month of April (to be cashed in May) every year a certificate that the acknowledgment has been duly forwarded to the Accountant General.
Note:– Retrenchments should not under any circumstances, be made good from the permanent advance pending appeal or further reference as to their validity.
💜💜Every year on which date, the holder of a Permanent Advance, when there is no change of incumbent or amount of P.A., should furnish an acknowledgement to the A.G. for the amount of P.A.
Correct Answer:- Option-(A) 15th April
🆀The holder of the permanent advance should submit an acknowledgment of it at the close of each financial year :
(A) To the Controlling Officer
(C) To the Head of Department
(D) To the Accountant General
Correct Answer:- Option- (D) To the Accountant General
🆀For sending the acknowledgement for the amount of permanent advance to the Accountant General on occasions other than change of incumbent, should be in : (A)Form No. 8A, KFC Vol II
(B) Form No. 8, KFC Vol II
(C) Form No. 4A, KFC Vol II
(D) Form No. 9A, KFC Vol II
Correct Answer:- Option-(A)Form No. 8A, KFC Vol II
Recoupment of Permanent Advance
97. . At the end of each calendar month and also when in the course of a calendar month, a transfer of charge takes place or it is found necessary to draw money for contingent expenses e.g., when the balance of the permanent advance in hand has become inconveniently small, the cashier should rule a red ink line across the page of the contingent register or registers maintained in the office, add up the several columns and post the several totals for the different classes of contingent charges in the bill or bills.
ഓരോ കലണ്ടർ മാസത്തിൻറെയും അവസാനത്തിൽ, ഒരു കലണ്ടർ മാസത്തിനിടയിൽ, ചാർജ് കൈമാറ്റം നടക്കുമ്പോഴോ അല്ലെങ്കിൽ നിരന്തരമായ ചെലവുകൾക്കായി പണം എടുക്കാൻ അത്യാവശ്യമാണെന്നോ കണ്ടെത്തി, ഉദാ. കൈയിലെ സ്ഥിരമായ അഡ്വാൻസിന്റെ ബാലൻസ് അസകര്യപ്രദമായി ചെറുതായിരിക്കുമ്പോൾ , കാഷ്യർ അനിശ്ചിതകാല രജിസ്റ്ററിന്റെ പേജിലുടനീളം ഒരു ചുവന്ന മഷി രേഖ ഭരണം നടത്തണം അല്ലെങ്കിൽ ഓഫീസിൽ സൂക്ഷിക്കുന്ന രജിസ്റ്ററുകൾ നടത്തണം, നിരവധി നിരകൾ ചേർത്ത് ബില്ലിലോ ബില്ലുകളിലോ വിവിധ തരം നിരന്തര ചാർജുകൾക്കായി നിരവധി തുകകൾ പോസ്റ്റുചെയ്യണം.
💜💜The recoupment of permanent advance is permissible :
(A)At the end of each calendar month
(B) When the balance in hand has become inconveniently small
(C) When a transfer of charge takes place in the course of a calendar month
Correct Answer:- Option-(D) All of the above
The form of the bill for countersigned and non-countersigned contingencies respectively and the instructions to be observed in preparing the bills are laid down in the Kerala Treasury Code (see Rules 187 and 188 of Part V of the Kerala Treasury Code). The cashier should then lay the bill with the sub-vouchers and registers before the Head of the Office or the gazetted Government servant whom the Head of the Office has authorised to incur contingent expenditure under Article 92 (b) and to sign contingent bills for him. The Head of the Office or the gazetted Government servant acting for him should carefully scrutinise the entries, initial each entry in the Contingent Register, if this has not already been done and sign the bill if it is in order and also the separate certificates, if any. He should also invariably make suitable entries on the original sub-vouchers to show that they have been paid, so that it will be impossible to use them in support of a second claim and he will be held personally responsible if a second payment is made in respect of any item on account of his not carrying out this instruction properly. The cashier will then date and number the bill and present it at the Treasury for payment.
🆀To avoid a second claim on the sub voucher already used, the original sub voucher of permanent advance should be:
(A) Destroyed after noting the fact in contingent register
(B) Enclosed with the contingent bill sent to the Treasury for encashment
(C) Sent to the Accountant General soon after the bill is encashed
(D) Cancelled after recording the entry paid and kept in the office
Correct Answer:- Option-(D) Cancelled after recording the entry paid and kept in the office
Note:–
In all cases in which sub-vouchers are not required to be submitted to the Accountant-General or other Controlling Officer, the Drawing Officer should certify in the bill that sub voucher other than those attached to the bill have been so cancelled that they cannot be used again.
സബ് വൗച്ചറുകൾ അക്കൗണ്ടന്റ് ജനറൽ അല്ലെങ്കിൽ മറ്റ് കൺട്രോളിംഗ് ഓഫീസർക്ക് സമർപ്പിക്കേണ്ട ആവശ്യമില്ലാത്ത എല്ലാ കേസുകളിലും, ബില്ലിൽ അറ്റാച്ചുചെയ്തവ ഒഴികെയുള്ള സബ് വൗച്ചർ റദ്ദാക്കിയതായി ഡ്രോയിംഗ് ഓഫീസർ ബില്ലിൽ സാക്ഷ്യപ്പെടുത്തണം വീണ്ടും ഉപയോഗിച്ചു.
98. (a) When the permanent advance is running short and a payment which exceeds the balance of the advance is due to be made the amount of that payment may be entered in the Contingent Register with the number that the sub-voucher will bear when the payment has been made, and included in the bill. The payment should be made immediately after the bill is cashed.
(b) In an office in which the charges under several Major heads have to be met from a single permanent advance, it is not necessary to prepare bills in respect of those heads under which there has been little expenditure on every occasion when the permanent advance runs short. The expenditure under such heads should be totalled and the bills prepared only at the end of the month in order to begin the following month with the full amount of the permanent advance, or when there is a transfer of charge so that the relieving Government servant may send to the Accountant-General his acknowledgment of having received the whole of the permanent advance in cash.
Temporary Advances for Specified purposes
99. When a temporary advance is considered necessary for the purpose of meeting contingent expenditure of a specified kind or on a specific occasion and it is not covered by standing sanction given by the Government, an application for sanction should be submitted to the Government. Occasionally, the Government accord a standing sanction for the grant of such temporary advances on all occasions of a particular kind. For example, advances for the transport of opium and gunja, advances to the Inspector-General of Police for the charges in connection with Railway Warrants, and advances to the Land Acquisition Officer for the payment of compensation for land acquired under the Land Acquisition Act. ! The advance should be adjusted by detailed bills and vouchers subject to the following conditions.
(1) A time limit of 3 months is fixed for the presentation of final bill.
💜💜Time limit for the presentation of final bill in respect of temporary advance granted for specified purposes
Correct Answer:- Option-(D) 3 Months
(2) In cases where temporary advance is not utilised fully but the adjustment bill is submitted in time, interest @18% per annum will be charged on the utilised portion of the advance from the date of drawal to the date of refund of advance.
💜Rate of interest on unutilised portion of the temporary advance, under Article 99 of KFC, from the date of drawal to the date of refund is
(A)18%
(B) 12%
(C) 6%
(D) 10%
Correct Answer:- Option-(A)18%
(3) In cases where adjustment bill is not submitted within the prescribed time, the entire amount of advance may be recoverd in one lump immediately on the expiry of such time limit. Interest @18% will be charged on the entire amount of advance from the date of drawal to the date of recovery of the amount.
These amendments shall be deemed to have come in to force on the day of October,2011.
Advances for Contingent charges to be incurred on Tour
GOVERNMENT OF KERALA
Abstract RULES-- Kerala FINANCIAL CODE VOLUME 1-ARTICLE 99—AMENDMENT ISSUED
FINANCE (RULES-B) DEPARTMENT G. O. (P) No. 390/2012/Fin. Dated, Thiruvananthapuram, 10th July, 2012.
Read: G O. (P) No. 419/11/Fin., dated 4-10-2011.
ORDER
Pursuant to the Government Order read above, Government hereby make the following amendment to Kerala Financial Code Volume I.
AMENDMENT
C. S. No. 2/2012. In the Kerala Financial Code Volume I.
(i) In Article 99, the last sentence shall be substituted by the following:
The advance should be adjusted by detailed bills and vouchers subject to the following conditions.
(ii) Below Article 99, the following shall be inserted as (1) (2) and (3).
(1) A time limit of 3 months is fixed for the presentation of final bill.
(2) In cases where temporary advance is not utilised fully but the adjustment bill is submitted in time, interest @ 18% per annum will be charged on the unutilised portion of the advance from the date of drawal to the date of refund of advance.
(3) In cases where adjustment bill is not submitted within the prescribed time, the entire amount of advance may be recovered in one lump immediately on the expiry of such time limit. Interest @ 18% will be charged on the entire amount of advance from the date of drawal to the date of recovery of the amount.
These amendments shall be deemed to have come into force on the 4th day of October, 2011.
Advance for contingent charged to be incurred on Tour
*100. When satisfied that it is really necessary, the Head of an office may sanction an advance to himself or his assistant or deputy to cover contingent charges during a journey or tour. The amount advanced should not exceed the sum likely to be required to meet contingent charges such as those for the hire of conveyances or animals for the transport of records, tents or other Government property for a month or for the probable duration of the tour, whichever is shorter.
For long tours in departmental vehicles, when it may not be possible to get fuel on credit officers may be provided with advance to meet the cost of fuel to be purchased by them. Except in the Forest Department no part of any such advance may be applied to any expenditure of a gazetted Government servant for which his Travelling Allowance is intended to provide (see also Article 88).The advance should be charged to the final head of expenditure concerned and should be adjusted by detailed bills and vouchers as soon as possible.
! Substitution C.S.No. 2/2012 [G.O.(P) No. 390/2012/Fin., Dated 10/07/2012]
*Substitution C.S.No.13/79 [G.O.(P) No. 1024/79/Fin., Dated 22/11/1979]
Advances for Law Charges
101. . A Government servant who has been duly authorised to incur any expenditure on law charges in connection with law suits to which the Government are a party may draw an advance for the purpose of meeting the expenditure. ഗവൺമെന്റ് ഒരു പാർട്ടിയായ നിയമ സ്യൂട്ടുകളുമായി ബന്ധപ്പെട്ട് നിയമപരമായ ചാർജുകൾക്കായി എന്തെങ്കിലും ചെലവ് വഹിക്കാൻ നിയമാനുസൃതമായി അധികാരപ്പെടുത്തിയിട്ടുള്ള ഒരു സർക്കാർ ജീവനക്കാരന് ചെലവ് നിറവേറ്റുന്നതിനായി ഒരു അഡ്വാൻസ് എടുക്കാം
The advance should be drawn and accounted for as a contingent charge under the final head of expenditure concerned. For special rules and restrictions in regard to law charges, [see Book of Financial Powers].
Cash Book
102. . Rule 92 (a) of the Kerala Treasury Code, Volume 1 lays down the procedure for the maintenance of cash book and the duties of the Head of Office in that regard. The note there under lays down that the functions assigned to the Head of Office may be performed by any other Gazetted subordinate officer specifically authorised by Government in this behalf.
When the Head of Office is absent on tour or otherwise the officer (gazetted or non-gazetted) next below in rank and present shall discharge all the duties of the Head of Office with regard to the maintenance of cash book and verification of cash balance in accordance with the rules. The Head of Office, on his return, shall verify the correctness of the entries in the cash book and other connected records, attest them and verify the cash balance and shall record a certificate to this effect in the cash book [see also rule 131(c) of the Kerala Treasury Code, Volume I ].
Classification of Contingent Charges
(Article. 106)
103. . For purpose of control and audit contingent charges are grouped as follows:¬
1 Countersigned contingencies; and
2 Non-Countersigned contingencies.
🆀 Contingent charges are grouped as............................for the purpose of control and audit
(A) Countersigned contingencies
(B) Non-countersigned contingencies
Correct Answer:- Option-(C) Both (A) and (B)
Expenditure incurred by a Government servant on countersigned contingencies is under the direct supervision of a higher authority, known as the Controlling Officer or authority who signs the detailed bills relating to them. Countersigned contingencies are sub-divided into contingencies which require countersignature before payment and contingencies which require countersignature after payment. The detailed bills for the former are submitted to the Controlling Authority for scrutiny and countersignature and then presented at the Treasury, duly countersigned, for payment. The monthly detailed contingent bills in respect of countersigned contingencies that require countersignature only after payment are submitted to the Controlling Authority for close scrutiny and countersignature and the full details of the charges are not therefore entered in the abstract bills presented for payment at the Treasury. Special contingencies, i.e., contingent charges which are of a special character ( whether recurring or non-recurring ) cannot be incurred without the special sanction in each case of a superior authority. These include supplies and services and periodical charges (such as rents, etc.).
Detailed contingent bills if requires to be countersigned should be done by
(A) Head of Department
(B) Controlling Officer
(C) Drawing Officer
(D) Disbursing Officer
Appendix 5 contains a list of the contingent charges that require the countersignature of the Controlling Authority after payment.
No detailed bills are sent to the Controlling Authority for non-countersigned contingencies; each contingent bill for non-countersigned contingencies presented for payment at the treasury should therefore contain full details of the expenditure and the sub-voucher for any individual payment exceeding ₹1000 included in the bill, should be attached to it. Such bills are sent straight to the Accountant-General for audit without any scrutiny by a Controlling Authority and the contingencies in this category are also therefore called audited contingencies. Sub-vouchers for expenditure on account of ‘Secret Service Expenses’ will not be attached to the bills and the accounts Secret Service Expenditure are not subject to scrutiny by the Accountant-General. The rules regulating the administration, supervision and control of Secret Service Expenses are contained in Appendix 6.
🆀Sub-vouchers for any individual payment exceeding 1000 is included with :
(A) Bills for non-countersigned contingencies
(B) Detailed contingent bills which is countersigned after payments
(C) Contingent bills which is countersigned before payments
(D) In all contingent bills
🆀Audited Contingencies means
(A) Contingent bills countersigned after payment
(B) Contingent bills countersigned before payment
(C) Contingent bills which do not require countersignature by a Controlling Authority
(D) None of the above
🆀Audit party requisitionedആവശ്യപ്പെടുന്നു for sub-vouchers of secret service for verification. The action is
(A) Not regular
(B) Regular.
(C) Audit can verify all vouchers
(D) None of the above
! All Sub-vouchers should be cancelled by the Drawing Officers irrespective of the fact whether they are retained in their offices or sent to audit office.
എല്ലാ സബ് വൗച്ചറുകളും ഡ്രോയിംഗ് ഓഫീസർമാർ അവരുടെ ഓഫീസുകളിൽ സൂക്ഷിച്ചിട്ടുണ്ടോ അല്ലെങ്കിൽ ഓഡിറ്റ് ഓഫീസിലേക്ക് അയച്ചതാണോ എന്നത് പരിഗണിക്കാതെ റദ്ദാക്കണം.
Contingent charges should be recorded and treated in the accounts as charges of the month in which they are actually disbursed from the Treasury.
Fixed contingent allowances which are payable regularly irrespective of the actual expenditure incurred in any month, should be drawn in the establishment pay bills. In respect of officers where there are no part-time posts of contingent employees a certificate should be recorded by the Drawing Officer in each month’s bill to the effect that the amount drawn in the previous month’s bill was expended for the purpose for which it was drawn. Washing allowance paid to Class IV Government servants shall be classified under salaries.
നാലാം ക്ലാസ് സർക്കാർ ജീവനക്കാർക്ക് നൽകുന്ന വാഷിംഗ് അലവൻസ് ശമ്പളത്തിൽ തരം തിരിക്കും.
🆀Washing allowance paid to Class IV Government servants shall be classified under :
(C) Contingent Expenditure
Correct Answer:- Option-(A) Salaries
Note 2:–When expenditure for which a lump sum is granted under a single special sanction is continued for more than one month, the second and subsequent month’s bills should bear a note of how much has been spent up-to-date under the sanction.
* Substitution C.S.No.2/1988 [G.O.(P) No. 485/88/Fin., Dated 19/7/1988] ! Substitution C.S.No.2/1988 [G.O.(P) No. 485/88/Fin., Dated 19-7-1988]
Note 3:– In the case of charges which require, by rule or practice, special sanction of Government and for which provision has been included in the budget, the Accountant-General will enforce such sanction being obtained before the charges are actually incurred and paid.
ചട്ടം അല്ലെങ്കിൽ പ്രാക്ടീസ് അനുസരിച്ച് സർക്കാറിന്റെ പ്രത്യേക അനുമതിയും ബജറ്റിൽ ഏത് വ്യവസ്ഥയും ഉൾപ്പെടുത്തിയിട്ടുള്ള ചാർജുകളുടെ കാര്യത്തിൽ, ചാർജുകൾ യഥാർത്ഥത്തിൽ ഈടാക്കുന്നതിനും പണമടയ്ക്കുന്നതിനും മുമ്പായി അക്കൗണ്ടന്റ് ജനറൽ അത്തരം അനുമതി നടപ്പാക്കും.
Note 4:—
In drawing money from the Treasury on contingent bills it should be noted that an amount sanctioned for expenditure may not be drawn in a lump sum simply as such. A sanction is an authority to incur certain expenditure within certain authorised limits and not an order upon which money may be drawn from the Treasury; the money must be drawn on bills giving the necessary particulars, etc., and under the usual rules, as required from time to time to meet actual expenditure. Officers should save as much as possible in spending money against a sanction, but the amount saved should remain undrawn and should not be considered as at the disposal of the disbursing officer for other unsanctioned purposes
🆀It is enjoined in the rules that officers should save as much as possible in spending money against a sanction, but the amounts should:
(A) Be deposited separately in banks
(B) Be kept in safe custody for future use
(C) Remain undrawn and should not be considered at the disposal
Correct Answer:- Option-(C) Remain undrawn and should not be considered at the disposal
If an officer, after drawing money on a contingent bill for certain expenditure, finds that it is unnecessary to expend the whole or any portion, of it, he should return the unexpended amount either by short-drawing from the next contingent bill, in which a note should be given specifying the date of the contingent bill, on which the expenditure was drawn and the items in which the amount refunded was included or by refund in cash, in which case the date of the bill on which the amount was drawn must be quoted and particulars of the item refunded given.
🆀 When an allotment is placed at the disposal of an officer for secret services ?
(A) The officer will maintain a contingent register for the purpose
(B) The bills will not be supported by vouchers.
(C) Both (A) and (B) above are correct
Correct Answer:- Option-(C) Both (A) and (B) above are correct
🆀
Sub -vouchers for any individual payment exceeding 1000 is included with:
(A) Bills for non-countersigned contingencies
(B) Detailed contingent bills which is countersigned after payments
(C) Contingent bills which are countersigned before payments.
(D) In all contingent bills
Correct Answer:- Option- (A) Bills for non-countersigned contingencies
🆀 List of the contingent charges that require the countersignature of the Controlling Authority after payment is contained in
(A) Appendix 8, KFC Vol. II
(B) Appendix 6, KFC Vol. II
(C) Appendix 5, KFC Vol. II
(D) Appendix 3, KFC Vol. II
Correct Answer:- Option-(C) Appendix 5, KFC Vol. II
🆀 Audit party requisitioned for sub-vouchers of secret service for verification. The action is :
(C) Audit can verify all vouchers
Correct Answer:- Option-(A) Not regular
🆀 All sub vouchers should be cancelled by the ...........irrespective of the fact that they are sent to the Audit Office. (A) Controlling Officer .
Correct Answer:- Option-(B) Drawing Officer
Contingent Register
104. . Every item of contingent expenditure, whether the charge is to be countersigned or not, should be recorded in a Register to be maintained in each office. Separate registers may be opened, if convenient, for the countersigned and non-countersigned contingencies respectively. The unit for these registers should be the Major head of account and the general arrangement should be as in Form10.
നിരന്തര ചെലവുകളുടെ ഓരോ ഇനങ്ങളും, ചാർജ് ക കൗണ്ടര്സൈൻ ചെയ്യണമോ വേണ്ടയോ എന്നത് ഓരോ ഓഫീസിലും സൂക്ഷിക്കേണ്ട ഒരു രജിസ്റ്ററിൽ രേഖപ്പെടുത്തണം. കൗണ്ടര്സൈൻ ചെയ്തതും കൗണ്ടര്സൈൻ ചെയ്യാത്തതുമായ ആകസ്മികതയ്ക്കായി യഥാക്രമം പ്രത്യേക രജിസ്റ്ററുകൾ തുറക്കാം. ഈ രജിസ്റ്ററുകളുടെ യൂണിറ്റ് അകൗണ്ടിന്റെ പ്രധാന തലവനായിരിക്കണം കൂടാതെ പൊതു ക്രമീകരണം ഫോം 10 ലെ പോലെ ആയിരിക്കണം
The number of columns to be opened in the Register, the sub¬heads of appropriation and detailed account heads to be included and the further detailed classification, if any, required for purposes of control and audit, cannot be the same for all departments and offices. The Controlling Authority should pass orders, on these points in consultation with the Accountant-General, in the manner best suited to the conditions of each department or office. The accounts maintained at the Treasury and by the Accountant-General contain no further details beyond the figures under Detailed account heads, but the Contingent Register should show the expenditure classified in detail under the several items falling under a detailed account head for departmental purposes, e.g., the preparation and check of contingent bills, the preparation of estimates, and financial control both by the Head of the Office and by the superior authorities (See Article 115). The expenditure on the less important and trivial items may be shown as a whole in one column and the charges under each of these items need not then be accounted for or watched separately. Any charge for which a special explanation is required should be described in the column headed “Description” though the amount need be entered only in the relevant separate column. The column headed “Description” should be used also for noting the month or period to which any recurring charge (e.g., rent or pay of menials) entered in one of the other columns relates. [*A separate register should be maintained in Form No.10 A for showing such recurring charges.]
🆀A separate register should be maintained in Form No.10A for showing such ......
Correct Answer:- Option-(C) Recurring charges
105. (a) Whenever the cashier makes a payment under the head of contingencies, he should enter in the proper columns of the Contingent Register the date, the name of the payee, the amount and the number of sub-vouchers. If any charge requires explanation, he should make the necessary entry in the column headed “Description” and obtain the initials of the government servant who incurred the charge against the entry.
*Addition C.S.No.1/77 [G.O.(P) No. 16/77/Fin., Dated 17/01/1977]
(b) The Head of the Office or the Gazetted Government servant whom he has authorised to incur contingent expenditure should initial against the date of payment in respect of each item. If, owing to his absence, the entries in the Register have been initialled by a non-gazetted Government servant, the Register should be reviewed and the entries reinitialled by the Head of the Office or the Gazetted Government servant concerned as soon as he returns to headquarters. The date of payment and the amount paid must be recorded on each sub-voucher at the time of payment .
🆀Contingent Register in Form No.10 is maintained by :
Correct Answer:- Option-(A) Head of Office
106. (a) Advances made from the permanent advance, such as advances to last grade Government servants for Railway and bus fares for journeys on duty, advances for office expenses in camp, etc., should be entered at once in the proper column of the Contingent Register i.e., the column headed “Advances”. When each advance is subsequently adjusted, the fact should be noted in the remarks column.
(b) The amount of bills paid by book transfer should be entered in the Contingent Register in red ink, and the balance available should be reduced accordingly. പുസ്തക കൈമാറ്റം വഴി അടച്ച ബില്ലുകളുടെ അളവ് ചുവന്ന മഷിയിൽ Contingent Registeറിൽ നൽകണം, ലഭ്യമായ ബാലൻസ് അതനുസരിച്ച് കുറയ്ക്കണം.
🆀Is it necessary to enter the amount of contingent bills, paid by book transfer, on the contingent register ?
(B) No entry is required in the Contingent Register
(C) Should be entered in red ink and the balance available should be reduced accordingly
(D) May be entered in the Adjustment Register
Correct Answer:- Option-(C) Should be entered in red ink and the balance available should be reduced accordingly
(c) A progressive total for each column should be struck monthly, immediately after the monthly total. It should include all payments and bills paid by book transfer under each head from the beginning of the year up to the end of the last completed month. Care should be taken to arrange the heading of the columns of the Contingent Register according to those printed in the contingent bills.
(d) The allotments sanctioned for each head of expenditure should be entered in the Register at the commencement of the year as also the additional allotments and transfers that may be subsequently sanctioned. The expenditure should be worked out progressively as stated supra, and regulated carefully in accordance with the altered grants.
Detailed monthly bills for
Countersigned Contingencies
107. .*(a) For contingencies that require countersignature by the Controlling Authority after payment and in regard to which the permanent advance is recouped by presenting abstract bills at the Treasury, the Head of the Office submits a monthly detailed bill in Form 11 signed by himself to the Controlling Authority for countersignature and transmission to the Accountant-General. The detailed bill should reach the Controlling Authority not later than the 10th of the month succeeding that to which it relates, supported by all sub-vouchers for individual payments above. # ` 1000 and with a certificate regarding the check and defacement of all sub-vouchers for amounts of # ` 1000 or less. It should be headed “Not payable at the Treasury” and printed on coloured paper. The total expenditure under each of the detailed items by which accounts are kept in the Contingent Register should be entered in the detailed bill, and at the foot of the bill a memorandum should be added showing the number and date of every abstract contingent bill cashed at the Treasury during the month to which the detailed bill relates and the sub-vouchers included in each. The total amount of the detailed bill should agree with the amount actually drawn from the Treasury within the month. Any difference between the total amount of the detailed bill and the total charges shown in the Contingent Register for the months should be fully explained. If any amount drawn on any abstract contingent bill cashed during the month has been refunded into the Treasury, the date of refund should be stated.
*(b) All Sub-vouchers should be cancelled by the drawing Officers irrespective of the fact whether they are retained in their Offices or sent to audit office.
Countersigning Authority’s
Contingent Register
108. . As soon as the monthly detailed bill is received in the office of the Countersigning Authority, the figures should be transcribed from it into a Register in the same form as the disburser’s register (Form 10), together with a full description of any item that required explanation.
The Countersigning Authority should review the bill with the sub-vouchers. If he disallows any item, the fact should be noted in the bill and in the “Remarks” column of the Register together with the number of the sub-voucher concerned and the reasons for disallowance, and the amounts shown in the Register in the columns affected should be corrected in red ink. The Countersigning Authority should then enter the date of admission in the Register under his initials, sign the bill and despatch it to the Accountant-General not later than the 20th of the month*. His signature to certificate that he is required to furnish on the bill takes the place of the sub-vouchers for amounts above # ` 1,000 (One Thousand Only).
*Addition C.S.No.2/1988 [G.O.(P) No. 485/88/Fin., Dated 19/7/1988] #Substitution C.S.No.2/1988 [G.O.(P) No. 485/88/Fin., Dated 19-7-1988]
A Countersigning Authority may authorise a responsible Gazetted Government servant serving under him to examine and countersign the detailed monthly contingent bills on his behalf when he is absent from headquarters. A countersigned detailed contingent bill forwarded to the Accountant-General should invariably be sent in a sealed cover. The despatching clerk should personally put each bill into the cover and seal it.
109. In the Countersigning Authority’s Contingent Register, the date of receipt of a detailed bill should be entered in the column headed “Date of detailed bill”, and the date of its despatch to the Accountant-General should be entered in the column headed “Date of admission with initials”. In the Disburser’s Register, the date of recovery of any amount disallowed should be entered in the column headed “date of admission with initials” and also the date of any letter from the Countersigning Authority finally passing an item disallowed but not yet actually recovered. The particulars of any amount disallowed should be recorded in the “Remarks” column of both registers on the same line with the figures affected.
*Deletion C.S.No.2/1988 [G.O.(P) No. 485/88/Fin., Dated 19/7/1988] #Substitution C.S.No.2/1988 G.O.(P) No. 485/88/Fin., Dated 19/7/1988]
Amounts disallowed by
the Countersigning Authority
110. . As soon as the bill has been despatched to the Accountant-General, the Countersigning Authority should communicate to the Disburser the items, if any, disallowed. The Disburser should, without fail, refund the amount disallowed by deducting it from the total of the next contingent bill which he cashes on behalf of the same department. The gross amount of each sub-voucher should be entered in that bill, but below the total an entry in the form“Deduct amount disallowed from Contingent Bill No...........dated...........Rupees............” should be made. The receipt given should be only for the net amount drawn. If the Countersigning Authority finally withdraws the objection to any item, the amount should be re-drawn; after the total of the sub-vouchers included in the next contingent bill that the Disburser cashed on behalf of the same department, an entry in the form “Add amount disallowed from contingent Bill No...............dated ..................... refunded by deduction from contingent Bill No..........dated...........and re-allowedin letter.....................dated.....................of..................” should be made. The receipt given should be for the gross amount, and the item should be included again in the next monthly detailed contingent bill submitted to the Countersigning Authority.
The totals in the Disburser’s Register are the totals of the amounts charged, not of the amounts admitted by the Countersigning Authority, but when an amount that has been disallowed is adjusted by deduction from the total of a subsequent bill, the actual charge for each head may be worked out by entering the amount retrenched in black ink with a minus sign in the column for the retrenched head on the line of totals for the bill in which the adjustment is made; the totals carried forward will then be correct.
List of Abstract Contingent Bills
111. . The Accountant-General will send to each Controlling Authority every month complete list of abstract contingent bills cashed by Government servants under that authorities control for which countersigned detailed bill have not been received. The Controlling Authority should immediately call for the detailed bills and the reasons for the delay in submitting them and return the list to the Accountant-General as soon as possible with a note as to the action taken.
Endorsement of Contingent Bills in favour of Private Parties
112. .(a) *When a contingent charge exceeding ` 1,000 is payable to a firm of suppliers, a single party etc., separate contingent bill shall ordinarily be prepared for the amount and endorsed for payment by Reserve Bank remittances drafts in cases in which the drawing officers concerned is attached to a banking treasury or a treasury having currency chest facility. Where the drawing officer is attached to a non-banking treasury without currency chest, the bill for the contingent charges above ` 1,000 shall be drawn in cash from the non-banking treasury and disbursed to the payee in cash or by money order or by Bank Draft at the expense of the payee. Where payment is made by draft, the draft as and when obtained shall be forwarded to the payee. This procedure is not applicable when funds required for contingent expenditure are obtained by drawing cheques on the Treasury, or when a payment has to be made outside the State. In cases where the payment has to be made at a place outside the jurisdiction of the Drawing Officer, payment should be arranged by means of Bank Drafts. When a Drawing Officer is satisfied that there are special and exceptional reasons which make it desirable to endorse a contingent bill for an amount below ` 50 in favour of a Private Party, he may record the reasons and act accordingly.
Exception:– Electricity charges due to the Kerala State Electricity Board may be paid in cash irrespective of the amount involved.
(b) A contingent bill should not ordinarily be endorsed for payment to a private party in March after the 15th.
🆀Irrespective of the amount involved, electricity charges due to the KSEB may be paid in :
(A)Cash
(B) Drafts
(C) Cheque
(D) Book Transfer
Correct Answer:- Option-(A)Cash
*Substitution C.S.No.2/1988 [G.O.(P) No. 485/88/Fin., Dated 19/7/1988]
(c) No endorsement on a contingent bill remains valid for longer than three months counting from the date of issue. Whenever any contingent bill issued in the last quarter of the year is endorsed for payment to a private party, it should be stated in the endorsement that the payment order will remain valid only upto the end of March.
(d) Whenever a contingent bill is endorsed for payment to a private party, the Drawing Officer should immediately send an advice to the Treasury at which it is to be paid, giving all the particulars of the bill. He should see that the item is entered at once in the Contingent Register in red ink with a note to the effect that the amount has been drawn and attest the entries by his initials. He should also see that an intimation is duly received from the Treasury as to the payment of the bill and the date on which it is paid (See Rule 210 of Part V of the Kerala Treasury Code).
(e) A Drawing Officer may endorse a contingent bill in favour of a Government servant subordinate to him. A private party in whose favour a contingent bill has been endorsed may re-endorse it in favour of a bank or a messenger for collection; and a bank in whose favour such a bill has been re-endorsed may re-endorse it in favour of a messenger for collection.
(f) When a bill for supplies made to the Government has been endorsed for payment to a contractor and is re-endorsed by him in favour of a bank, he should sign the receipt on the bill as well as a separate endorsement in favour of the Bank [See Rule 214 (c) of Part V of the Kerala Treasury Code].
(g) A contingent bill should not be used as a negotiable instrument except to the limited extent permissible under this Article.
#Note:– Payments to the Kerala State Engineering Works Ltd., Chackai or the supplies made by it to the Government department have to be made in cash/bank demand draft. The Company will forward Proforma invoice 15 days in advance of the supply. The departmental officers may pay 75% of the cost of materials when the materials are supplied. The balance will be paid within 15 days of supply where there are no defects or shortages in supply and within 15 days of final acceptance in cases where there are defects or shortages in supply. In all cases materials duly verified should be taken to stock before payment, within the specified limits of 15 days].
#Substitution C.S.No.5/81 [G.O.(P) No. 651/81/Fin., Dated 14-10-1981]
Inter-Departmental Transfers
113.* The conditions under which a department of Government may make charges for services rendered or articles supplied by it and the procedure to be observed in recording such charges in the accounts are given in Chapter IV of Kerala Account Code, Vol. I.
The procedure laid down below should be followed for making payments in the case of inter-departmental adjustments.
Note 1:–
Officers ordering, supplies etc., from a Government Department have the same responsibilities that a cash purchase involves and are responsible for authority, budget provision etc. When a claim is to be settled by presenting a Bill in the Treasury for adjustment, the officer making the supplies or rendering services should indicate in the invoices the head of account to which amount is to be credited.
Where a Service Department levies some fees under an enactment the payment should be made by other service departments either in cash or through Bank drafts.
(i) In the case of Service Departments making supplies or rendering services to other Service Departments (except Public Works, Forest and other Departments which are vested with the cheque drawing powers) involving manufacturing, production or supply of articles or repair operations exceeding ` 250 in each case the supplied Department will on receipt of the invoice from the supplying officer, present a bill at the Treasury for the cost of supplies/services along with the accepted invoice and chalan ( in quadruplicate) indicating the designation of the supplying officer, invoice No. and the head of account to which the amount claimed is to be credited. The Treasury Officer will check the head of classification noted in the chalan with that noted by the supplying officer in the invoice and pass the bill for payment by transfer credit of that head of account debiting the amount to the head of account indicated in the bill by the supplied officer. After adjustment the Treasury Officer will retain the original copy of the chalan and send the duplicate and triplicate to the supplied officer who will keep one for his office record and send the other to the supplying officer. The fourth copy will be sent by the Treasury to the Accountant-General along with the bill.
(ii) But in the case of issues of stores from stock or materials account of a work within a P. W. Division or between two such Divisions or between one P. W. Division and another service department (Eg. P. H. E. D., Forest Department, Police Department, etc.,) and in the case of supplies and services arranged by the Jail Manufacturies, adjustments will be necessary irrespective of the amount involved.
(iii) Amounts due to the Public Works, Forest and other Service Departments which are vested with the cheque drawing powers should be settled by adjustment of the bill presented by the supplied officer at the Treasury by Transfer credit to “Public Works remittances/ Forest remittances”. “Items adjustable by Public Works Department”. “Items adjustable by Forest” as the case may be .
Note 4:– Public Works, Forest and other service Departments vested with cheque drawing powers will settle the claims against them through cheques.
ചെക്ക് ഡ്രോയിംഗ് അധികാരങ്ങളുള്ള പൊതുമരാമത്ത്, വനം, മറ്റ് സേവന വകുപ്പുകൾ എന്നിവയ്ക്കെതിരായ അവകാശവാദങ്ങൾ ചെക്കുകൾ വഴി പരിഹരിക്കും.
Note 5:– The commercial Departments or undertakings which are authorised to draw cheques should settle the bills in respect of services rendered or supplies made to them through cheques. The amounts due to such commercial Departments or undertakings from other Departments which do not have cheque drawing powers will be paid through bank drafts. A commercial Department or undertaking which is not vested with cheque drawing powers will make payments to other Departments through Bank drafts.
ചെക്ക് ഡ്രോയിംഗ് അധികാരങ്ങളില്ലാത്ത ഒരു വാണിജ്യ വകുപ്പോ സ്ഥാപനമോ ബാങ്ക് ഡ്രാഫ്റ്റുകൾ വഴി മറ്റ് വകുപ്പുകളിലേക്ക് പണമടയ്ക്കും.
🆀The departments which are not vested with cheque drawing officers will make payments to other commercial undertakings.
(D) Through telegraphic transfer
Correct Answer:- Option-(B) By bank drafts
Departments which are engaged in rendering service or supplying articles to other Departments should furnish to the Accountant-General monthly a statement in Form. 12.
Contingent Charges incurred on behalf of other Government Servants
*Substitution C.S.No.1/78 [G.O.(P) No. 214/78/Fin., Dated 25/02/1978]
114. It is often expedient for a Government servant to make official purchases or incur expenditure on behalf of the Government in another district, making his arrangements through a Government servant in the latter district. If the amount to be paid on account of contingent expenditure incurred in this way is not less than ` 50 payment should be made by Reserve Bank of India Drafts; but otherwise every Government servant who actually incurs expenditure in this way should treat it as expenditure of his own office and not demand payment from the Government servant at whose request he, as an agent, has incurred the expenditure. The charge should, however, be recorded in the amounts as expenditure of the department in which the Government servant who asks for the expenditure is serving. A Government servant should therefore address his application for any service of this kind to the principal Government servant of his department in the district indented on e.g., a Police Officer should ask the Superintendent of Police and not the District Magistrate to purchase blankets for him. If the District Magistrate receives any such indent from a Police Officer he should pass it on to the Superintendent of Police who should deal with the charge ( if it is less than ` 50) as a final charge of his own office and apply to the proper authority for an extra appropriation, if his own appropriation will not be sufficient for the financial year. The Government servant who asks for the expenditure to be incurred is always responsible for obtaining proper sanction for the expenditure.
Note:–
This rule does not apply to expenditure chargeable to Local Fund which should always be recovered.
Control of Contingent Expenditure against Appropriation
115. Every Government servant who incurs contingent expenditure should take special care to see that he gets the best possible value for the money spent, that no unnecessary expenditure is incurred and that he does not spend more than the amount placed at his disposal for the financial year. Chapter VI of the Budget Manual contains instructions as to the general procedure for the control of expenditure against appropriation. Further, special instructions are necessary in regard to contingent expenditure since it is incurred without the sanction of any higher authority except in certain specified cases and the Government servant concerned has, to a considerable extent, a free hand in incurring expenditure upto the limit of the appropriation. Moreover, an appropriation for contingent charges under a particular detailed account head often covers expenditure on a number of distinct and individually important objects or classes of expenditure, e. g., the detailed head “Contingencies — Miscellaneous” may include charges on account of “Purchase and Repairs of bicycles”, “Stationary — Local Purchase”, “Gardening”, “Hot and cold weather charges” and “Office Expenses”. The special instructions for the control of contingent expenditure are as follows:–
(i) The appropriation under each detailed account head should be distributed among the important, items comprised in it. If some of the items are not important, those items taken as a whole may be treated as a single important item for this purpose. The expenditure on each important item under a detailed head of account should be watched and controlled separately against the allotment for it, especially when the charges are of a fluctuating nature. The Contingent Register prescribed in Article 104 is designed so that this can be done conveniently.
(ii) For countersigned contingencies, the monthly detailed bills provide all the information required by the Controlling Authority for checking the expenditure against the appropriation.If, for any month, the expenditure exceeds the monthly proportion of the appropriation for the year, the Disbursing Officer should send a report to the Controlling authority along with the detailed bill furnishing the special reasons for incurring the excess expenditure. The Controlling Authority should scrutinise the charges shown in each detailed bill carefully and see that no charge is unnecessary or excessive, that the sanction of competent authority for any item requiring the sanction of a higher authority is attached, that the sub-vouchers required have been received and are in order and that the calculations are correct.
(iii) For non-countersigned contingencies, the controlling Authority should get periodical statements from each Disbursing Officer ( monthly or at least quarterly) of the progressive expenditure compared with the allotment under each item for which there is a specific appropriation or allotment. If the expenditure is progressing too rapidly, he should instruct the Disbursing Officer to curtail it to the necessary extent. He should also during his local inspections scrutinise the Contingent Registers of the officers under his control and satisfy himself generally that the charges are necessary and not excessive, the rates correct, the sanction obtained adequate, etc.
Service Postage Stamps
116.Service postage Stamps should be used only for prepaying postage on communications which are bona fide on the service of the Government and for meeting other charges payable to the post office for which service postage stamps are accepted. They may also be used by a body or bodies included in the list in Rule 354 of the Indian Post and Telegraph Guide. A Government servant who is associated with any public body not included in that list should, as required by Rule 355 of the same Guide, take care that service postage stamps are not used on any communications issued by him on behalf of that body [See also instructions under Rules 192(a) and 221(c) of Part V of the Kerala Treasury Code and item 46, Appendix 4 to this Code]
.
🆀 Service postage stamps and post cards may be used for dispatching letters written by
A:-Convicts
B:-Indigent patients in the mental hospitals
C:-Both 1 and 2
D:-None of the above
Correct Answer:- Option- C:-Both 1 and 2
117.. The following rules govern the payment of Municipal and other local taxes on buildings, etc., occupied by departments of the Government or Government servants under their administrative control:—
(1) Taxes on buildings not occupied as residences.—
(a) If the building is occupied by a single department, that department should pay the taxes (എ) കെട്ടിടം ഒരൊറ്റ വകുപ്പിന്റെ കൈവശമുണ്ടെങ്കിൽ, ആ വകുപ്പ് നികുതി അടയ്ക്കണം
.
(b) If the building is occupied by more than one department or if the taxes are payable in a lump sum for a number of buildings in a Municipal or other local area, the taxes should be paid by the Revenue Department if it is one of the occupants and otherwise by the Government department which occupies the major portion of the building in consultation with the Executive Engineer concerned.
കെട്ടിടം ഒന്നിൽ കൂടുതൽ വകുപ്പുകൾ കൈവശപ്പെടുത്തിയിട്ടുണ്ടെങ്കിലോ മുനിസിപ്പാലിറ്റിയിലോ മറ്റ് പ്രാദേശിക പ്രദേശങ്ങളിലോ ഉള്ള നിരവധി കെട്ടിടങ്ങൾക്ക് ഒറ്റത്തവണ നികുതി അടയ്ക്കണമെങ്കിൽ, നികുതി ജീവനക്കാർ ഒരാളാണെങ്കിൽ റവന്യൂ വകുപ്പ് നൽകണം. അല്ലാത്തപക്ഷം ബന്ധപ്പെട്ട എക്സിക്യൂട്ടീവ് എഞ്ചിനീയറുമായി കൂടിയാലോചിച്ച് കെട്ടിടത്തിന്റെ പ്രധാന ഭാഗം വഹിക്കുന്ന സർക്കാർ വകുപ്പ്.'
💜💜Who is responsible for payment of municipal and other local taxes on a building occupied by Agriculture , Education, Health and Revenue Departments?
Correct Answer:- Option-(D) Revenue
💜A building is occupied by Kerala PWD and Central P.W.D. the taxes shall be paid by:
(D) Both department pro-rata in proportion
Correct Answer:- Option-( D) Both department pro-rata in proportion
No part of the taxes so paid should be passed on to any other occupying department unless it is a commercial department or a department not belonging to the Government of Kerala ( e.g., a department of the Central Government or of a Municipality). The Executive Engineer should calculate the portion to be borne by a commercial department or a department not belonging to the Government of Kerala pro rata in proportion to the accommodation actually occupied. Before a department which occupies only a part of a building pays the taxes on it, or if payment cannot be delayed, as soon after payment as possible, it should obtain an acceptance from every other department which is liable to pay a share of the taxes.
When a portion of a State building is occupied by a commercial department or a department not belonging to the Government of Kerala, the proportionate tax on the portion so occupied should be borne for the whole half-year by the department which occupies it at the beginning of the half -year. If, later on, that department vacates the portion within the half-year and if it is occupied by another department within the same half-year, the tax for the portion will be divided between the two departments in proportion to the periods of their occupation and the necessary refund will be given to the first department. If, on the other hand, no other department occupies the vacated portion within the half-year the first department will not be entitled to any refund except to the extent of any remission of tax that may be obtained on account of the vacancy.
(c) As a general rule, the tax paid by, or passed on to a department occupying the whole or part of a building should be charged to the contingencies of that department. When, however, the whole or part of the tax is paid by the Public Works Department or another department, e.g., the Excise Department or the Forest Department as the department in administrative control of the building [See Rules(4) and (5) below] the payment should be charged to the maintenance estimate of the building. When a building is occupied by more than one department and the entire tax is paid by one department under clause (b) above the payment should be debited to the contingencies of the department paying the rent.
(2) Taxes on building occupied as residences.—
(a) The taxes on Government buildings occupied as residences should be paid by the Public Works Department or other department in administrative control of the building. The portion representing taxes in the nature of property or house tax should be treated as part of the cost of the maintenance of the building and the rest, if any, should be recovered from the occupant.
കെട്ടിടത്തിന്റെ നികുതികൾ താമസസ്ഥലങ്ങളായി ഉൾക്കൊള്ളുന്നു.—
(എ) താമസസ്ഥലമായി കൈവശമുള്ള സർക്കാർ കെട്ടിടങ്ങളുടെ നികുതി പൊതുമരാമത്ത് വകുപ്പോ മറ്റ് വകുപ്പോ കെട്ടിടത്തിന്റെ ഭരണപരമായ നിയന്ത്രണത്തിൽ അടയ്ക്കണം. സ്വത്തിന്റെ അല്ലെങ്കിൽ ഭവനനികുതിയുടെ സ്വഭാവത്തിലുള്ള നികുതികളെ പ്രതിനിധീകരിക്കുന്ന ഭാഗം കെട്ടിടത്തിന്റെ പരിപാലനച്ചെലവിന്റെ ഭാഗമായി കണക്കാക്കുകയും ബാക്കി എന്തെങ്കിലും ഉണ്ടെങ്കിൽ അത് താമസക്കാരനിൽ നിന്ന് വീണ്ടെടുക്കുകയും വേണം.
🆀Taxes for a Government building partly used as residence by a Government servant is paid by:
(D) Partly by Government servant and partly by Government
Correct Answer:- Option- (D) Partly by Government servant and partly by Government
(b) The Government servant who occupies a Government building as a residence is required to pay the service taxes recoverable from the occupant whether rent is charged or not. When a Municipal or other local tax on a Government building has to be borne partly by a Government servant who occupies part of the building as a residence and partly by the Government, the Government will pay the tax in full in the first instance and then recover from the Government servant the amount payable by him. The department which maintains a building and pays the property tax will be held responsible for the due recovery of the service taxes payable by the Government servant who occupies the whole or any part of the buildings as a residence.
(3) Amount of assessment.— (a) If the assessment of any Government property to a local tax appears to be excessive, the Government servant who will have to pay the tax on behalf of the Government should make every possible effort to obtain redress under the ordinary municipal or local law.
It is open to the Government to have recourse to the special provision of the Municipal Taxation Act, 1881 (India Act XI of 1881) when no amicable settlement can be reached with a Municipal Council located in the area in which the Act is in force in regard to the assessment of any Government property, especially when the property is, from its nature, such that the ordinary principles of assessment of the tax in question cannot be applied to it, e.g., when the assessment should be on the rental value but the property is such that it is difficult to conceive of its being let or impossible to form an estimate of the rent which the Government could obtain by letting it. Any assessment of the Government property to a Municipal tax which appears to be excessive and in regard to which it proves to be impossible to obtain redress under the ordinary law applicable to the tax should be reported to the Government in order that they may decide whether or not action should be taken under the Municipal Taxation Act,1881 (India Act XI of 1881).
In regard to each assessment a certificate stating either that the assessment is accepted or that all legal means have been, or are being taken, to get it reduced should be sent to the Accountant General every year by—
(i) In the case of a building in the charge of the Public Works Department, the Head of the Office occupying the building in consultation; when necessary, with the Executive Engineer;
(ii) In the case of any other building, the departmental officer concerned, and
(iii) In the case of land occupied by a Government Department and not appertaining to a building, the Collector.
(b) The Executive Engineer who revalues the buildings belonging to the Government during quinquennial revision should communicate to the Heads of Offices concerned who pay the property tax the revised valuation amount fixed by him for the quinquennium simultaneously with his sending the revaluation statements to the Municipality or the local body concerned irrespective of the fact whether such revaluation involves reduction or increase in the existing assessments.
(Article. 117(4)
(a) Whenever a Government building (residential or non-residential) is likely to fall vacant, the occupant of the building immediately before the actual vacancy occurs or the Head of Office to which the occupant belongs should arrange to give notice of the vacancy on the date on which it falls vacant direct to the Executive Authority of the Corporation or of the Municipal Council or of the Panchayat concerned, as the case may be, and send a copy of the notice simultaneously to the Executive Engineer to enable him to claim any permissible remission of taxes. The Head of the Office mentioned above should take similar action on the first day of every succeeding half-year if the building is still vacant then. The Executive Engineer should claim remission of Municipal tax or local tax in respect of every vacancy which has lasted for 30 or more consecutive days under Section 105 of the Kerala Municipalities Act, 1960 (Act 14 of 1961) or Section 107 of the Kerala Municipal Corporations Act, 1961 (Act 30 of 1961) or in accordance with the relevant rules made under the Kerala Panchayats Act, 1960, as the case may be. The Government servant who pays any tax in respect of a building for a period during any part of which it has been vacant should satisfy himself that any permissible remission of tax has been claimed for the period during which that building was vacant.
ഒരു സർക്കാർ കെട്ടിടം (റെസിഡൻഷ്യൽ അല്ലെങ്കിൽ നോൺ റെസിഡൻഷ്യൽ) ഒഴിഞ്ഞുകിടക്കാൻ സാധ്യതയുള്ളപ്പോഴെല്ലാം, യഥാർത്ഥ ഒഴിവ് സംഭവിക്കുന്നതിന് തൊട്ടുമുമ്പ് കെട്ടിടത്തിന്റെ ഉടമസ്ഥൻ അല്ലെങ്കിൽ താമസക്കാരന്റെ ഓഫീസ് ഹെഡ് ഒഴിവുള്ള തീയതി അറിയിപ്പ് നൽകാൻ ക്രമീകരിക്കണം. ഇത് കോർപ്പറേഷന്റെ എക്സിക്യൂട്ടീവ് അതോറിറ്റിയിലേക്കോ മുനിസിപ്പൽ കൗൺസിലിലേക്കോ ബന്ധപ്പെട്ട പഞ്ചായത്തിലേക്കോ നേരിട്ട് ഒഴിഞ്ഞുകിടക്കുന്നു, കാരണം നോട്ടീസിന്റെ ഒരു പകർപ്പ് എക്സിക്യൂട്ടീവ് എഞ്ചിനീയർക്ക് ഒരേസമയം അയയ്ക്കുക. നികുതികൾ. കെട്ടിടം ഇപ്പോഴും ഒഴിഞ്ഞുകിടക്കുകയാണെങ്കിൽ, മുകളിൽ പറഞ്ഞ ഓഫീസ് മേധാവി ഓരോ അർദ്ധവാർഷികത്തിന്റെയും ആദ്യ ദിവസം സമാനമായ നടപടി സ്വീകരിക്കണം. കേരള മുനിസിപ്പാലിറ്റീസ് ആക്ട് 1960 (1961 ലെ ആക്റ്റ് 14) അല്ലെങ്കിൽ കേരള മുനിസിപ്പൽ കോർപ്പറേഷനുകളുടെ സെക്ഷൻ 107 പ്രകാരം തുടർച്ചയായി 30 അല്ലെങ്കിൽ അതിൽ കൂടുതൽ ദിവസം നിലനിൽക്കുന്ന എല്ലാ ഒഴിവുകൾക്കും എക്സിക്യൂട്ടീവ് എഞ്ചിനീയർ മുനിസിപ്പൽ ടാക്സ് അല്ലെങ്കിൽ പ്രാദേശിക നികുതി ഇളവ് അവകാശപ്പെടണം. ആക്റ്റ്, 1961 (1961 ലെ നിയമം 30) അല്ലെങ്കിൽ കേരള പഞ്ചായത്ത് ആക്റ്റ്, 1960 പ്രകാരം ഉണ്ടാക്കിയ പ്രസക്തമായ നിയമങ്ങൾ അനുസരിച്ച്. ഒരു കെട്ടിടത്തിന്റെ ഏതെങ്കിലും ഭാഗത്ത് ഒഴിഞ്ഞുകിടക്കുന്ന കാലയളവിൽ ഏതെങ്കിലും നികുതി അടയ്ക്കുന്ന സർക്കാർ ജീവനക്കാരൻ, ആ കെട്ടിടം ഒഴിഞ്ഞുകിടന്ന കാലയളവിൽ അനുവദനീയമായ ഏതെങ്കിലും നികുതി ഇളവ് ക്ലെയിം ചെയ്തിട്ടുണ്ടെന്ന് സ്വയം തൃപ്തിപ്പെടുത്തണം.
🆀The term Vacancy Remission deals with
Correct Answer:- Option-(B) Local Body Tax
Similarly when a Government building (whole or part) is demolished or destroyed, the department on whose register the building is borne should immediately give the requisite notice to the Municipality or Panchayat concerned and obtain remission of property tax under Section 107 (2) of the Kerala Municipalities Act, 1960 (Act 14 of 1961) of Section 107 of the Kerala Municipal Corporations Act, 1961(Act 30 of 1961)or in accordance with the rules made under the Kerala Panchayats Act, 1960 as the case may be.
(b) When the Public Works Department takes over a vacant building from another department and it continues to be in charge of the building, the Executive Engineer concerned should give the necessary notice of the vacancy of the building direct to the Executive Authority of the local body concerned immediately when it is taken over and thereafter on the first day of every half-year if the building is still vacant then. He should also send a copy of every such notice simultaneously to the Executive Engineer.
(5) Notice of construction, etc. of a building.— Under Section 107 (1) of the Kerala Municipalities Act, 1960 (Act 14 of 1961) or Section 107 (1) (a) of the Kerala Municipal Corporations Act (Act 30 of 1961) or in accordance with the relevant rules made under the Kerala Panchayats Act, 1960, an intimation must be given to the Executive Authority of the local body concerned of the construction of a new building or the reconstruction of a building within 15 days from the date of completion or occupation, whichever is earlier. The Executive Engineer should give the intimation in respect of any building (residential or non residential) on which the Public Works Department will have to pay the property tax and in respect of any other building, the occupant or the Head of the Office which will have to pay the property tax on it should give the intimation. In some cases, remission of municipal or other local taxes can be obtained for a part of the half-year in which the construction or reconstruction of a building is completed, provided the intimation mentioned above is duly given the time. Any Government servant who fails to give the required intimation when he should do so and thus causes the Government lose any remission of taxes will be held personally responsible for the loss.
*118. Part-time contingent posts may be created with Government sanction for sweeping or cleaning work. The incumbents of these posts shall he paid pay and dearness allowance at the rates fixed by Government from time to time depending on whether the area to be swept or cleaned is below 200 square meters or 200 square meters and above.
സ്വീപ്പ് ചെയ്യുന്നതിനോ വൃത്തിയാക്കുന്നതിനോ സർക്കാർ അനുമതിയോടെ പാർട്ട് ടൈം അനിശ്ചിത പോസ്റ്റുകൾ സൃഷ്ടിക്കാം. അടിച്ചമർത്തുകയോ വൃത്തിയാക്കുകയോ ചെയ്യേണ്ട സ്ഥലം 200 ചതുരശ്ര മീറ്ററിൽ കുറവോ 200 ചതുരശ്ര മീറ്ററോ അതിൽ കൂടുതലോ ആണോ എന്നതിനെ ആശ്രയിച്ച് കാലാകാലങ്ങളിൽ സർക്കാർ നിശ്ചയിച്ച നിരക്കിൽ ഈ തസ്തികകളിൽ നിലവിലുള്ളവർ ശമ്പളവും പ്രിയപ്പെട്ട അലവൻസും നൽകും.
🆀The expenditure on account of pay and allowances to the part time sweepers will be debited to the detailed head
Correct Answer:- Option-(C) Wages
**This amendment shall be deemed to have come into force with effect from 3-11-1980.
Area to be swept/cleaned pay (per mensem)
`
| Area to be Swept /Cleaned | Pay(per mensum\
₹
|
| 200 sq. metres or more but below 400 sq.metres | 65 |
| 400 sq. metres or more but below 600 sq. metres | 70 |
| 600 sq. metres or more upto 800 sq. metres. | 75 |
| Consolidated remuneration
(per mensem)
|
| 100 sq.metres or more, but below 200 sq. metres | †35 |
| Less than 100 sq. metres | †30 |
| |
.
കേരള ഫിനാന്സ് കോഡില് കൊടുത്തിരിക്കുന്ന തുകകള് കാലാനുസൃതമായ മാറ്റത്തിന് വിധേയമായിരിക്കും. പരീക്ഷയ്ക്കുമുന്പ് മാറ്റങ്ങള് ഉറപ്പുവരുത്തുമല്ലോ.
All Drawing Officers should attach to the contingent bill claiming remuneration for the part-time employees a certificate in the following form:എല്ലാ ഡ്രോയിംഗ് ഓഫീസർമാരും പാർട്ട് ടൈം ജീവനക്കാർക്ക് പ്രതിഫലം അവകാശപ്പെടുന്ന അനിശ്ചിത ബില്ലിൽ ഇനിപ്പറയുന്ന ഫോമിൽ ഒരു സർട്ടിഫിക്കറ്റ് അറ്റാച്ചുചെയ്യണം:
“Certified that the floor area to be swept/cleaned is ....................................... square meters, and that Government have accorded sanction in................................................for the creation of the part-time contingent post”
The expenditure on this account will be debited to the detailed head “wages”
Note:– In the case of hospitals, etc., the area should include, besides the floor areas, the area of the premises in use also.
*Substitution C.S.No.10/77 [G.O.(P) No. 422/77/Fin., Dated 29/10/1977]
**Substitution C.S.No.3/81 [G.O.(P) No. 591/81/Fin., Dated 8/9/1981]
†Substitution [G.O.(P) No. 812/79/Fin., Dated 23/08/1979]
💜💜Part time contingent posts may be created with Govt. sanction and pay and allowances to that posts are fixed on the basis of :
(C) Order of appointing authority
Correct Answer:- Option-(B) Area to be swept
🆀 Who is competent to sanction the cleaning/sweeping charges of part time sweepers
Correct Answer:- Option-D:-Controlling Officer
Electric Current and Water Charges
119. The following procedure should be adopted in regard to the payment of charges for electric current and water charges consumed in buildings occupied by departments of the Government or Government servants under their administrative control.
* 1.(a) Buildings not occupied as residences:-In the case of Civil Stations, the Kerala State Electricity Board will forward one copy of the bill of charges direct to the District Collector concerned for payment and a duplicate copy to the Executive Engineer, PWD (Buildings Division) concerned for verification.
കെട്ടിടങ്ങൾ റിസിഡൻസുകളായി ഉൾക്കൊള്ളുന്നില്ല: - സിവിൽ സ്റ്റേഷനുകളുടെ കാര്യത്തിൽ, ചാർജ് ബില്ലിന്റെ ഒരു പകർപ്പ് പണമടയ്ക്കലിനായി ബന്ധപ്പെട്ട ജില്ലാ കളക്ടർക്ക് നേരിട്ട് അയയ്ക്കുകയും തനിപ്പകർപ്പ് പകർപ്പ് എക്സിക്യൂട്ടീവ് എഞ്ചിനീയർ, പിഡബ്ല്യുഡി (ബിൽഡിംഗ്സ് ഡിവിഷൻ) സ്ഥിരീകരണത്തിനായി ബന്ധപ്പെട്ടതാണ്
💜💜Electricity charges of a Civil Station is paid by :
(D) Heads of Departments occupying the build:
Correct Answer:- Option-(A) District Collector
If on verification the Executive Engineer, PWD (Buildings Division) detects any error, he should return the bill to the KSEB for correction and at the same time request the .District Collector not to make payment till he received the corrected bill from the KSEB. The District Collector will incur the expenditure on electricity charges of the Civil Station by debit to the office expenses of the Collectorate.സിവിൽ സ്റ്റേഷന്റെ വൈദ്യുതി ചാർജുകൾ ജില്ലാ കളക്ടർ കളക്ടറേറ്റിന്റെ ഓഫീസ് ചെലവുകൾക്ക് ഡെബിറ്റ് ചെയ്ത് വഹിക്കും.
If the building other than a Civil Station is occupied by more than one office the Kerala State Electricity Board will send single consolidated bill for the total consumption of Electricity to the Executive Engineer, PWD (Buildings Division) concerned. The latter should, after verifying the bill make initial payment and get the amount so paid reimbursed from various offices housed in the building. The occupying departments should reimburse the amount to the Executive Engineer, PWD (Buildings Division on the basis of the allocation made by him by debit to the office expenses of the departments concerned immediately.
🆀Electricity charges of buildings partly used for department and partly for residence is met by:
(B) Executive Engineer (PWD)
(C) Partly by department and partly by resident
(D) Collector and resident equally
Correct Answer:- Option-(C) Partly by department and partly by resident
🆀The installation of electrical light and fans in the Government building requires the sanction of
B:-Electrical Inspectorate
Correct Answer:- Option-C:-Government
🆀___________ may be paid in cash irrespective of the amount involved.
C:-Electricity charges to KSEB
D:-Repair charges of office vehicle
Correct Answer:- Option-C:-Electricity charges to KSEB
*SubstitutionC.S.No.1/2005 [G.O.(P)No. 502/2005/Fin.,Dated 26/11/2005]w.e.f.27/7/1982
! The provisions of Article 119(1)(a) will apply mutatis mutandis to the Kerala Government Secretariat also.
(b) Buildings occupied as residences.— If the building is used solely as residence, the tenant should pay the charges direct to the Kerala State Electricity Board.
കെട്ടിടം താമസസ്ഥലമായി മാത്രം ഉപയോഗിക്കുകയാണെങ്കിൽ, വാടകക്കാരൻ ചാർജുകൾ കേരള സംസ്ഥാന വൈദ്യുതി ബോർഡിന് നേരിട്ട് നൽകണം.
If the building (or group of buildings) is used partly for departmental purposes and partly for residential purposes, the Executive Engineer *PWD (Buildings Division) concerned (or his Assistant on his behalf) should after verifying the consolidated bill received from the Kerala State Electricity Board, determine the share payable by each tenant. The department should pay the charges in full in the first instance on receipt of the bill duly countersigned by the Executive Engineer *PWD (Buildings Division) concerned (or his Assistant on his behalf) which should be attached to the contingent bill, and then arrange for the recovery of the amounts due from the tenants by deduction from their pay bills. The recoveries should be taken in abatement of the charges originally met by the department. The Executive Engineer *PWD (Buildings Division) should send a statement of the amounts to be recovered from tenants to the Accountant-General. He should also intimate the amount to be recovered from the pay bill of each Government servant concerned to the Government servant direct, if he draws his own pay bill and otherwise to the head of the Government servant’s office.
🆀Electricity and water charges of a Govt. quarters occupied by a Govt. servant as residence should be paid by:
Correct Answer:- Option-(A) Tenant
2. The provisions of the above Article will apply mutatis mutandis to the allocation of water charges as well.
🆀Water charges of civil station is paid by :
(D) Departments occupying the building
Correct Answer:- Option-(B) District Collector
🆀Water charges of buildings used partly for departmental and residential purposes is met by:
(A) District Collector
(B) Executive Engineer (PWD)
(C) Partly by department and partly by resident
(D) Partly by Collector and partly by resident
Correct Answer:- Option-(C) Partly by department and partly by resident
!Addition C.S.No.01/2013 [G.O.(P) No. 518/2013/Fin., Dated 15/10/2013]
*SubstitutionC.S.No.1/2005 [G.O.(P) No.502/2005/Fin.,Dated 26/11/2005]w.e.f.27/7/1982
1.The permanent advance of a department is sanctioned by __________ .
A:-Govt.
B:-Accountant General
C:-Head of Department
D:-Director Treasuries
Correct Answer:- Option-A
2.Permanent advance of a Head of Department has to be sanctioned by _________.
A:-Accountant General
B:-Finance Department
C:-Government
D:-Director of Treasuries
Correct Answer:- Option-C
3.Advance from the permanent advance, such as advances to _________ for Railway and Bus fare for journeys on duty should be entered at once in the contingent register.
A:-Non Gazetted Officer
B:-Last grade servants
C:-Gazetted officer
D:-Head of office
Correct Answer:- Option-B
4. A Government servant is permitted to draw money from the treasury on presenting a proper voucher and as a general rule no money may be drawn until it is required for immediate disbursement. There is an exception to this rule,
A:-Permanent Advance
B:-Travelling Advance
C:-Temporary Advance
D:-All of the above
Correct Answer:- Option-A
5. Every Government Servant who holds a Permanent Advance should be forward an acknowledgement to the Accountant General
A:-Every Year on 15th April
B:-When there is change of officer holding the advance
C:-When the advance is ordered to close
D:-All of the above
Correct Answer:- Option-D
6. Every order sanctioning the grant or a revision of the amount of a permanent advance should be communicated to
A:-To the Government servant concerned
B:-To the Accountant-General
C:-All the above parties
D:-None of the above
Correct Answer:- Option-C
7.An officer is provided with a Permanent Advance of Rs. 1,000/- He has expended Rs. 600 from this. He is now relieved from the post, then
A:-He should handover the balance to the Officer taking charge
B:-The relieving officer has to forward an acknowledgement of receipt of full permanent
advance and the relieved officer should do the necessary things
C:-He can carry the balance to the new station
D:-He should close the Permanent advance
Correct Answer:- Option-B
8. Every Government servant who holds a permanent advance should forward an acknowledgement
to the
A:-Accountant General
B:-Head of Department
C:-Finance Department
D:-Director of Treasuries
Correct Answer:- Option- A:-Accountant General
9. Acknowledgement of permanent advance, stock of books, furniture etc shall be sent to Accountant general before ____________ every
year.
A:-31st March
B:-30th April
C:-15th April
D:-15th May
Correct Answer:- Option-C
10. If there is any change of the incumbent or the amount of advance sanc tioned, on which date every Government servant who holds a permanent advance should forward an acknowledgment to the Accountant General
A:-5th January
B:-15th April
C:-10th April
D:-12th May
Correct Answer:- Option-B
11. To whom the holder of a Permanent advance should submit an acknowledgement of it on the 15th April of every year?
A:-The head of Department
B:-The Secretary to Government of the Administrative Department concerned
C:-The Accountant General
D:-The Director of Treasury
Correct Answer:- Option-C
12. ___________ may be paid in cash irrespective of the amount involved.
A:-Cost of furniture
B:-Cost of fuel
C:-Electricity charges to KSEB
D:-Repair charges of office vehicle
Correct Answer:- Option-C:-Electricity charges to KSEB
13. The term vacancy remissions deals with
A:-Sales tax
B:-Income tax
C:-Local body tax
D:-Agricultural Income tax
Correct Answer:- Option-C
14. Washing allowance paid to class IV government servants shall be classified under
A:-Office expenses
B:-Wages
C:-Salaries
D:-Other items
Correct Answer:- Option- C:-Salaries
15. What is Vacancy remission?
A:-It is the filling of a vacancy of a Govt. Servant
B:-It is reducing a post from the sanctioned strength
C:-It creating an additional vacancy
D:-It is claiming a reimbursement of Municipal Tax when the Govt. building is vacant
Correct Answer:- Option-D
16. A contingent bill should not ordinarily be enclosed for payment to a private party after
A:-15th March
B:-25th March
C:-30th June
D:-30th September
Correct Answer:- Option-A
17. Expenditure on stores is included under ___________
A:-Contingent expenditure
B:-Establishment expenditure
C:-Revenue expenditure
D:-Capital expenditure
Correct Answer:- Option-A
18. Part-time contingent employees for sweeping or cleaning work shall be paid pay and allowances at the rates fixed by the Government
on the basis of the
A:-Age of the employee
B:-Length of service of the employee
C:-Duration of the work
D:-Area to be swept or cleaned
Correct Answer:- Option-D
19. When the head of office is on tour or absent on other grounds, which officer shall discharge the duty of Head of office with regard to the maintenance of cash book
A:-Gazetted officer just below the rank of Head of Office
B:-NGO just below the Head of office
C:-Both 1 and 2
D:-Head of office of other similar office
Correct Answer:- Option-C
To whom the holder of a Permanent advance should submit an acknowledgement of it on the 15th April of every year?
ReplyDeleteA:-The head of Department
B:-The Secretary to Government of the Administrative Department concerned
C:-The Accountant General
D:-The Director of Treasury
Correct Answer:- Option-C
The charges of washing the uniforms supplied to last grade servants may be met from
ReplyDeleteA:-Uniform allowance
B:-Other charges
C:-Office expenses
D:-Clothing, Uniforms and liveries
Correct Answer:- Option-C
Every Government servant who holds a permanent advance should forward an acknowledgement to the
ReplyDeleteA:-Accountant General
B:-Head of Department
C:-Finance Department
D:-Director of Treasuries
Correct Answer:- Option-A
Washing allowance paid to class IV government servants shall be classified under
ReplyDeleteA:-Office expenses
B:-Wages
C:-Salaries
D:-Other items
Correct Answer:- Option-C
A contingent bill should not ordinarily be enclosed for payment to a private party after
ReplyDeleteA:-15th March
B:-25th March
C:-30th June
D:-30th September
Correct Answer:- Option-A
he term vacancy remissions deals with
ReplyDeleteA:-Sales tax
B:-Income tax
C:-Local body tax
D:-Agricultural Income tax
Correct Answer:- Option-C
The accounts of secret service expenditure will not be subjected to scrutiny by the audit authority. Is it a correct statement?
ReplyDeleteA:-Correct
B:-Partly correct
C:-Wrong
D:-Partly wrong
Correct Answer:- Option-A