Cash Imprest and Contingent Expenses Overview

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Questions and Answers

What is the primary requirement for vouchers according to the stipulated guidelines?

They should be in proper form and receipted by the correct individual. (correct)

They must be signed by the supplier only.

They must be processed without any higher authority's sanction.

They need to have a duplicate for future reference.

Which method is NOT used for the disbursement of contingent charges?

Payment via online banking without any documentation. (correct)

Book adjustment by the Accounts Office for internal supplies.

Payment from the Accounts Office after immediate disbursement.

Direct payment by the Accounts Officer upon receipt of proof of supply.

When obtaining money from the Accounts Office, what condition must be met?

An informal request is sufficient.

Money should be requested for future expenses only.

There should be no pending bills to adjust.

Immediate disbursement is necessary. (correct)

What does the adjustment process involve for supplies made by another department?

The rules of adjustment as prescribed by the supplying departments must be followed. Signup and view all the answers

For service postage stamps, how are the charges processed?

They must be drawn on separate contingent bill forms. Signup and view all the answers

What does 'contingent expenditure' include?

Expenditure incurred for the management of an office Signup and view all the answers

Which of the following is specifically not included in contingent charges?

Vehicle purchase expenses Signup and view all the answers

Which of the following types of documents is not mentioned in the context of contingent expenditure?

Purchase orders Signup and view all the answers

Which type of charges is classified as a recurring charge?

Telephone bills Signup and view all the answers

What category would include expenses for clothing and stationery used by running staff?

Ordinary contingencies Signup and view all the answers

Which part of office management expenditure is regulated by rules in other codes?

Rents and rates Signup and view all the answers

Which item was deleted from the list of contingent charges?

Telegram charges Signup and view all the answers

Which of the following types of staff can have their pay treated as Contingent Expenditure?

Safaiwalas not entitled to service gratuity Signup and view all the answers

What classification do charges that require the counter-signature of the head of the department belong to?

Special contingencies Signup and view all the answers

Which of the following requires special sanction from competent authority?

Taxicab services for staff Signup and view all the answers

Who can re-delegate powers for incurring expenditure on light refreshments during meetings?

General Manager in consultation with FA&CAO Signup and view all the answers

What is the condition for arranging luncheon parties, dinners, and receptions on the Railways?

Personal sanction from the General Manager only Signup and view all the answers

What kind of charges does not fall under the categories of ordinary or special contingencies?

Standard office supply charges Signup and view all the answers

Which of the following is NOT mentioned as an example of special contingencies?

Contractual staff wages Signup and view all the answers

Who is granted specific authorization for hospitality and entertainment expenses?

General Managers, CCM/CMSM, and CPROs Signup and view all the answers

Which type of contingent charges may occur on a recurring basis?

Ordinary contingencies Signup and view all the answers

Who is empowered to make local purchases, subject to certain conditions?

General Managers of railways Signup and view all the answers

What is the maximum total amount that can be spent on local purchases for an article in one year?

Rs. 25,000 Signup and view all the answers

What must be verified in the bills for spare parts submitted by the company?

Latest price lists Signup and view all the answers

How should office equipment be maintained when there is no Rate Contract?

Through adhoc annual contracts on competitive basis Signup and view all the answers

Who must obtain all stores by indent on the Controller of Stores?

Head of an office attached to a railway Signup and view all the answers

What is required for maintaining uniformity of rates for servicing office equipment?

Ascertaining existing similar contracts with other departments Signup and view all the answers

Under which condition can the responsibilities for local purchasing be re-delegated?

When deemed useful in actual practice Signup and view all the answers

What is the policy concerning official publications issued by the Ministry of Railways?

They are freely supplied to railway officers Signup and view all the answers

What should be done if the authorized firms holding Rate Contracts lack servicing facilities?

Maintain through adhoc annual contracts Signup and view all the answers

Which of the following statements is NOT accurate regarding paragraph 1023?

Only Divisional Officers can approve these purchases. Signup and view all the answers

Who is responsible for procuring office-publications published in foreign countries?

General Manager Signup and view all the answers

What is required before a public officer can purchase non-official publications at public expense?

Prior sanction from the General Manager Signup and view all the answers

Who should the General Manager communicate with regarding sanctions for the supply of non-official publications?

Accounts Officer Signup and view all the answers

What should be arranged for payment in the Railway Offices abroad for supplies from outside India?

Through the embassy/High Commissioner of India Signup and view all the answers

Which officials can sanction recurring charges for their own offices?

Secretary, Railway Board and Director General Research Signup and view all the answers

What is the consequence of incurring a charge that binds the Government beyond a single payment?

Requires sanction from the General Manager Signup and view all the answers

What type of publications are specifically excluded from being purchased at public expense?

Books and newspapers or periodicals Signup and view all the answers

What should be done by the General Manager for maps supplied by the Survey Department?

Follow separate issued rules Signup and view all the answers

For recurring contingent charges, what must exist before they can be incurred?

Necessity of allotment Signup and view all the answers

Who has the authority to delegate powers regarding the supply of newspapers and periodicals?

General Manager Signup and view all the answers

Which type of employee's pay may be classified as Contingent Expenditure under specified conditions?

Safaiwalas not entitled to service gratuity Signup and view all the answers

What is a requirement for unusual charges to be classified as special contingencies?

Counter-signature of the head of the department Signup and view all the answers

Who must provide prior concurrence for arranging luncheons and receptions on the Railways?

Associate Finance Signup and view all the answers

Which types of charges are included under the category of ordinary contingencies?

Recurring travel expenses Signup and view all the answers

What topics do special contingencies cover that may need special sanction?

Entertainment expenses for special occasions Signup and view all the answers

What is the maximum level of authority required for the expenditure on serving light refreshments at meetings?

General Manager with FA&CAO consultation Signup and view all the answers

Which department's consent is essential before incurring expenditure on hospitality and entertainment services?

Finance and Accounts Department Signup and view all the answers

What is the required frequency for examining the contingencies register by an officer?

Once a month Signup and view all the answers

Which of the following costs is not considered as contingent expenditure when associated with telephones?

Charges for maintenance and repairs of provided instruments Signup and view all the answers

Which of the following purposes is most closely associated with an imprest fund?

Covering petty office expenses Signup and view all the answers

How should control over expenditure against the budget allotment for 'office contingencies' be exercised?

By the Heads of Departments and Divisional Railway Managers with the Allocation Register Signup and view all the answers

Which item among the following is explicitly monitored for signs of extravagance in contingent expenditure?

Uniforms Signup and view all the answers

Which authority is responsible for obtaining stationery and printing stores?

General Manager of Railways Signup and view all the answers

What limits the General Manager's ability to make direct purchases of stationery in emergencies?

Need to inform the Controller of Supplies Signup and view all the answers

In what situation can local purchases of stationery be made by heads of Departments?

When the overall procurement does not exceed the total requirements Signup and view all the answers

Which materials are excluded from local purchases under the delegated powers?

Paper for printing purposes Signup and view all the answers

What should be done following an emergency direct purchase of stationery?

Report details to the Controller of Stores Signup and view all the answers

What is the maximum duration for which direct purchases of stationery can be made during emergencies?

3 months Signup and view all the answers

Who will exercise the powers of direct purchase of stationery stores in emergencies, if delegations allow?

Controller of Stores Signup and view all the answers

What is the responsibility of the General Manager regarding indents for stationery in railway offices?

Preparation and submission of the indent Signup and view all the answers

When can heads of Departments make petty local purchases of stationery?

When procurement through the Controller is inconvenient Signup and view all the answers

Who is responsible for procuring office-publications from foreign countries?

The General Manager Signup and view all the answers

What condition must be met for a public officer to purchase non-official publications at public expense?

Previous sanction from the General Manager Signup and view all the answers

What is required for payment in Railway Offices abroad for supplies received from outside India?

Payment through the embassy or High Commissioner of India Signup and view all the answers

Which authority has the power to delegate responsibilities concerning the supply of newspapers and periodicals?

The General Manager Signup and view all the answers

What must be communicated to the Accounts Officer after obtaining sanction for supply?

The sanction for the supply Signup and view all the answers

What is one of the responsibilities of the Secretary, Railway Board regarding recurring charges?

Sanction recurring charges for office contingencies Signup and view all the answers

Which of the following can be sanctioned without the General Manager’s consent?

Charges for local purchases under specified conditions Signup and view all the answers

Which statement regarding recurring contingent charges is correct?

They can only be incurred with the necessary allotment. Signup and view all the answers

What is true regarding maps supplied by the Survey Department?

Separate rules issued by the Surveyor General of India apply. Signup and view all the answers

What information should be included for periodical charges and scale-regulated contingencies?

The last date the charges were incurred Signup and view all the answers

Who must approve the limit below which vouchers need not be forwarded to the Accounts office?

The Chief Accounts Officer Signup and view all the answers

What is required concerning all vouchers not submitted to the Accounts Office?

They must be effaced and cancelled Signup and view all the answers

What certification must be provided by the executive/divisional officer regarding the vouchers?

That GST has been correctly applied or not applicable Signup and view all the answers

What role does the drawing officer play in managing contingent expenditure?

To exercise vigilance as a prudent spender Signup and view all the answers

For contingent bills containing miscellaneous supplies, what must be included?

A certificate of good condition and stock entry Signup and view all the answers

When superior sanction is necessary for incurring expenditure, what must be quoted in the bill?

The sanction of competent authority Signup and view all the answers

What aspect is NOT required for the bills prepared for contingent expenditure?

A summary of all past expenditures Signup and view all the answers

What should be done to ensure vouchers are managed appropriately?

They should be permanently effaced if not submitted Signup and view all the answers

Which statement regarding the general management of contingent expenditures is correct?

Vigilance over expenditures is necessary, similar to personal spending Signup and view all the answers

Study Notes

Chapter X: Petty Contingent Expenses Cash Imprest

Contingent expenditure includes all incidental expenses for office management, staff, clothing, stationery, repairs, and other office needs.
Pay or additions to pay are not considered contingent expenditure, except in specific cases like staff for office upkeep, or those not entitled to special service gratuity (e.g., Safaiwalas, Maliés, etc.)
Contingent expenses can be ordinary or special, and recurring or non-recurring.
Special contingencies involve charges requiring counter-signature by department heads (e.g., taxi hire) or special sanctions from competent authority (e.g., entertainment expenses).
Entertainment/refreshment is subject to Railway Board guidelines.
Liveries and warm clothing are regulated by Government of India Ministry of Home Affairs guidelines.
Conveyance hire charges can be paid if authorized by Railway Board orders.

Ordinary Contingencies

Expenditures on ordinary contingencies are sanctioned by the office head, unless otherwise stated.
General Manager, Railway Board Secretary, and heads of directly subordinate offices can exercise the authorities detailed under the rules.

Stationery and Printing Stores

All stationery and printing stores (including rubber stamps) should be obtained by the Controller of Stores, except for small purchases by heads of departments in emergency.
General Manager of a railway may make direct purchases of stationery in emergencies.

Official Publications

Official publications issued by the Ministry of Railways are provided free to railway officers.
Additional copies of official publications may be obtained by office heads.

Non-official Publications

Books, newspapers, etc. are not usually purchased by public officers without prior sanction.

Recurring Charges

Charges that require a single payment are not typically recurring charges.
Payment of building rents, rates, and taxes may be sanctioned by General Manager and Railway Divisional managers as applicable.

Duties of the Drawing Officer

Drawing officers should ensure the proper form and necessity of all expenses.
Sanction of higher authority might be required when financial regulations apply.

Disbursement of Contingent Charges

Contingent charges can be disbursed by the officer incurring the expense or by the Accounts Officer.
Payment methods include imprest or advance payments to the officer or direct payments to suppliers.

Control of Contingent Expenditure

An orderly expenditure record must be maintained that analyses the expenditure by sub-headings.
Expenditure records are examined monthly to identify extravagance where needed using specific subheadings
Specific areas are detailed for careful review to ensure that expenditure is in line with the rules and regulations.

Imprest Card Scheme

Imprest card scheme handled are by way of fixed amount imprest cards to reduce cash handling.

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Description

Explore the essentials of petty contingent expenses and cash imprest in office management. This quiz covers different types of contingent expenditures, regulations, and guidelines related to staff and operational costs. Test your understanding of ordinary and special contingencies as well as authorized expenses.