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Questions and Answers
What is the primary requirement for vouchers according to the stipulated guidelines?
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?
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?
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?
What does the adjustment process involve for supplies made by another department?
For service postage stamps, how are the charges processed?
For service postage stamps, how are the charges processed?
What does 'contingent expenditure' include?
What does 'contingent expenditure' include?
Which of the following is specifically not included in contingent charges?
Which of the following is specifically not included in contingent charges?
Which of the following types of documents is not mentioned in the context of contingent expenditure?
Which of the following types of documents is not mentioned in the context of contingent expenditure?
Which type of charges is classified as a recurring charge?
Which type of charges is classified as a recurring charge?
What category would include expenses for clothing and stationery used by running staff?
What category would include expenses for clothing and stationery used by running staff?
Which part of office management expenditure is regulated by rules in other codes?
Which part of office management expenditure is regulated by rules in other codes?
Which item was deleted from the list of contingent charges?
Which item was deleted from the list of contingent charges?
Which of the following types of staff can have their pay treated as Contingent Expenditure?
Which of the following types of staff can have their pay treated as Contingent Expenditure?
What classification do charges that require the counter-signature of the head of the department belong to?
What classification do charges that require the counter-signature of the head of the department belong to?
Which of the following requires special sanction from competent authority?
Which of the following requires special sanction from competent authority?
Who can re-delegate powers for incurring expenditure on light refreshments during meetings?
Who can re-delegate powers for incurring expenditure on light refreshments during meetings?
What is the condition for arranging luncheon parties, dinners, and receptions on the Railways?
What is the condition for arranging luncheon parties, dinners, and receptions on the Railways?
What kind of charges does not fall under the categories of ordinary or special contingencies?
What kind of charges does not fall under the categories of ordinary or special contingencies?
Which of the following is NOT mentioned as an example of special contingencies?
Which of the following is NOT mentioned as an example of special contingencies?
Who is granted specific authorization for hospitality and entertainment expenses?
Who is granted specific authorization for hospitality and entertainment expenses?
Which type of contingent charges may occur on a recurring basis?
Which type of contingent charges may occur on a recurring basis?
Who is empowered to make local purchases, subject to certain conditions?
Who is empowered to make local purchases, subject to certain conditions?
What is the maximum total amount that can be spent on local purchases for an article in one year?
What is the maximum total amount that can be spent on local purchases for an article in one year?
What must be verified in the bills for spare parts submitted by the company?
What must be verified in the bills for spare parts submitted by the company?
How should office equipment be maintained when there is no Rate Contract?
How should office equipment be maintained when there is no Rate Contract?
Who must obtain all stores by indent on the Controller of Stores?
Who must obtain all stores by indent on the Controller of Stores?
What is required for maintaining uniformity of rates for servicing office equipment?
What is required for maintaining uniformity of rates for servicing office equipment?
Under which condition can the responsibilities for local purchasing be re-delegated?
Under which condition can the responsibilities for local purchasing be re-delegated?
What is the policy concerning official publications issued by the Ministry of Railways?
What is the policy concerning official publications issued by the Ministry of Railways?
What should be done if the authorized firms holding Rate Contracts lack servicing facilities?
What should be done if the authorized firms holding Rate Contracts lack servicing facilities?
Which of the following statements is NOT accurate regarding paragraph 1023?
Which of the following statements is NOT accurate regarding paragraph 1023?
Who is responsible for procuring office-publications published in foreign countries?
Who is responsible for procuring office-publications published in foreign countries?
What is required before a public officer can purchase non-official publications at public expense?
What is required before a public officer can purchase non-official publications at public expense?
Who should the General Manager communicate with regarding sanctions for the supply of non-official publications?
Who should the General Manager communicate with regarding sanctions for the supply of non-official publications?
What should be arranged for payment in the Railway Offices abroad for supplies from outside India?
What should be arranged for payment in the Railway Offices abroad for supplies from outside India?
Which officials can sanction recurring charges for their own offices?
Which officials can sanction recurring charges for their own offices?
What is the consequence of incurring a charge that binds the Government beyond a single payment?
What is the consequence of incurring a charge that binds the Government beyond a single payment?
What type of publications are specifically excluded from being purchased at public expense?
What type of publications are specifically excluded from being purchased at public expense?
What should be done by the General Manager for maps supplied by the Survey Department?
What should be done by the General Manager for maps supplied by the Survey Department?
For recurring contingent charges, what must exist before they can be incurred?
For recurring contingent charges, what must exist before they can be incurred?
Who has the authority to delegate powers regarding the supply of newspapers and periodicals?
Who has the authority to delegate powers regarding the supply of newspapers and periodicals?
Which type of employee's pay may be classified as Contingent Expenditure under specified conditions?
Which type of employee's pay may be classified as Contingent Expenditure under specified conditions?
What is a requirement for unusual charges to be classified as special contingencies?
What is a requirement for unusual charges to be classified as special contingencies?
Who must provide prior concurrence for arranging luncheons and receptions on the Railways?
Who must provide prior concurrence for arranging luncheons and receptions on the Railways?
Which types of charges are included under the category of ordinary contingencies?
Which types of charges are included under the category of ordinary contingencies?
What topics do special contingencies cover that may need special sanction?
What topics do special contingencies cover that may need special sanction?
What is the maximum level of authority required for the expenditure on serving light refreshments at meetings?
What is the maximum level of authority required for the expenditure on serving light refreshments at meetings?
Which department's consent is essential before incurring expenditure on hospitality and entertainment services?
Which department's consent is essential before incurring expenditure on hospitality and entertainment services?
What is the required frequency for examining the contingencies register by an officer?
What is the required frequency for examining the contingencies register by an officer?
Which of the following costs is not considered as contingent expenditure when associated with telephones?
Which of the following costs is not considered as contingent expenditure when associated with telephones?
Which of the following purposes is most closely associated with an imprest fund?
Which of the following purposes is most closely associated with an imprest fund?
How should control over expenditure against the budget allotment for 'office contingencies' be exercised?
How should control over expenditure against the budget allotment for 'office contingencies' be exercised?
Which item among the following is explicitly monitored for signs of extravagance in contingent expenditure?
Which item among the following is explicitly monitored for signs of extravagance in contingent expenditure?
Which authority is responsible for obtaining stationery and printing stores?
Which authority is responsible for obtaining stationery and printing stores?
What limits the General Manager's ability to make direct purchases of stationery in emergencies?
What limits the General Manager's ability to make direct purchases of stationery in emergencies?
In what situation can local purchases of stationery be made by heads of Departments?
In what situation can local purchases of stationery be made by heads of Departments?
Which materials are excluded from local purchases under the delegated powers?
Which materials are excluded from local purchases under the delegated powers?
What should be done following an emergency direct purchase of stationery?
What should be done following an emergency direct purchase of stationery?
What is the maximum duration for which direct purchases of stationery can be made during emergencies?
What is the maximum duration for which direct purchases of stationery can be made during emergencies?
Who will exercise the powers of direct purchase of stationery stores in emergencies, if delegations allow?
Who will exercise the powers of direct purchase of stationery stores in emergencies, if delegations allow?
What is the responsibility of the General Manager regarding indents for stationery in railway offices?
What is the responsibility of the General Manager regarding indents for stationery in railway offices?
When can heads of Departments make petty local purchases of stationery?
When can heads of Departments make petty local purchases of stationery?
Who is responsible for procuring office-publications from foreign countries?
Who is responsible for procuring office-publications from foreign countries?
What condition must be met for a public officer to purchase non-official publications at public expense?
What condition must be met for a public officer to purchase non-official publications at public expense?
What is required for payment in Railway Offices abroad for supplies received from outside India?
What is required for payment in Railway Offices abroad for supplies received from outside India?
Which authority has the power to delegate responsibilities concerning the supply of newspapers and periodicals?
Which authority has the power to delegate responsibilities concerning the supply of newspapers and periodicals?
What must be communicated to the Accounts Officer after obtaining sanction for supply?
What must be communicated to the Accounts Officer after obtaining sanction for supply?
What is one of the responsibilities of the Secretary, Railway Board regarding recurring charges?
What is one of the responsibilities of the Secretary, Railway Board regarding recurring charges?
Which of the following can be sanctioned without the General Manager’s consent?
Which of the following can be sanctioned without the General Manager’s consent?
Which statement regarding recurring contingent charges is correct?
Which statement regarding recurring contingent charges is correct?
What is true regarding maps supplied by the Survey Department?
What is true regarding maps supplied by the Survey Department?
What information should be included for periodical charges and scale-regulated contingencies?
What information should be included for periodical charges and scale-regulated contingencies?
Who must approve the limit below which vouchers need not be forwarded to the Accounts office?
Who must approve the limit below which vouchers need not be forwarded to the Accounts office?
What is required concerning all vouchers not submitted to the Accounts Office?
What is required concerning all vouchers not submitted to the Accounts Office?
What certification must be provided by the executive/divisional officer regarding the vouchers?
What certification must be provided by the executive/divisional officer regarding the vouchers?
What role does the drawing officer play in managing contingent expenditure?
What role does the drawing officer play in managing contingent expenditure?
For contingent bills containing miscellaneous supplies, what must be included?
For contingent bills containing miscellaneous supplies, what must be included?
When superior sanction is necessary for incurring expenditure, what must be quoted in the bill?
When superior sanction is necessary for incurring expenditure, what must be quoted in the bill?
What aspect is NOT required for the bills prepared for contingent expenditure?
What aspect is NOT required for the bills prepared for contingent expenditure?
What should be done to ensure vouchers are managed appropriately?
What should be done to ensure vouchers are managed appropriately?
Which statement regarding the general management of contingent expenditures is correct?
Which statement regarding the general management of contingent expenditures is correct?
Flashcards
Contingent expenditure
Contingent expenditure
Incidental and other expenses, including store expenses for office management and establishment operation.
Expenditure not under Contingencies
Expenditure not under Contingencies
Rent, rates, taxes, staff clothing, stationery, office repairs, and computer costs are NOT considered contingency expenses. They follow other regulations.
Cash Imprest
Cash Imprest
A system for handling small, petty cash payments and expenses.
DFPR Rule 13
DFPR Rule 13
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Imprest Card
Imprest Card
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Drawing Officer duties
Drawing Officer duties
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Disbursement of contingent charges
Disbursement of contingent charges
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Staff Upkeep
Staff Upkeep
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Safaiwalas
Safaiwalas
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Service Gratuity
Service Gratuity
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Class IV Staff
Class IV Staff
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Ordinary Contingencies
Ordinary Contingencies
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Special Contingencies
Special Contingencies
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Entertainment Expenses
Entertainment Expenses
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Delegated Authority
Delegated Authority
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Local Purchases
Local Purchases
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General Rules for Purchases
General Rules for Purchases
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Urgent Office Needs
Urgent Office Needs
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Petty Local Purchases
Petty Local Purchases
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Spare Part Verification
Spare Part Verification
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Office Equipment Service
Office Equipment Service
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Other Stores and Supplies
Other Stores and Supplies
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Official Publications
Official Publications
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Delegation of Powers
Delegation of Powers
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Rate Contracts and Servicing
Rate Contracts and Servicing
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Voucher's Role
Voucher's Role
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Necessary Expenditure
Necessary Expenditure
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Rate Checks
Rate Checks
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Sanctioned Spending
Sanctioned Spending
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Budget Coverage
Budget Coverage
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Non-official publications
Non-official publications
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Procuring foreign publications
Procuring foreign publications
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Recurring charges
Recurring charges
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Sanction for non-official publications
Sanction for non-official publications
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General Manager's authority
General Manager's authority
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Authorizing rent & telephone
Authorizing rent & telephone
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Contingent bills
Contingent bills
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What are contingent charges?
What are contingent charges?
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What's the difference between ordinary and special contingencies?
What's the difference between ordinary and special contingencies?
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Who approves entertainment expenses?
Who approves entertainment expenses?
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What are luncheon parties and dinners like?
What are luncheon parties and dinners like?
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Who handles hospitality and entertainment?
Who handles hospitality and entertainment?
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What are the key guidelines for contingent expenditure?
What are the key guidelines for contingent expenditure?
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Who can authorize payment for a contingent bill?
Who can authorize payment for a contingent bill?
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Foreign publications
Foreign publications
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General Manager's authorization
General Manager's authorization
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Sanction
Sanction
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Rate contracts
Rate contracts
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What is Contingent Expenditure?
What is Contingent Expenditure?
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Who controls Contingent Expenditure?
Who controls Contingent Expenditure?
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What is an Imprest?
What is an Imprest?
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Types of Imprest Expenses
Types of Imprest Expenses
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What are some examples of Contingent Expenses?
What are some examples of Contingent Expenses?
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Stationery and Printing Stores
Stationery and Printing Stores
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Drawing Officer's Vigilance
Drawing Officer's Vigilance
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Who Approves Contingent Bills?
Who Approves Contingent Bills?
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Where do contingent bills go?
Where do contingent bills go?
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Sanction for Contingent Expenditure
Sanction for Contingent Expenditure
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What to include in a contingent bill?
What to include in a contingent bill?
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What happens to vouchers?
What happens to vouchers?
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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.
