In exercise
of the powers conferred by section 4 of the Bombay Contingency Fund Act. 1956
(Bom. XLVI of 1956). the Government of Bombay hereby makes the following rules: These rules may be called the Bombay
Contingency Fund Rules. 1957. (1)
No
advances shall be made out of the Contingency Fund pf the State. except for the
purposes of meeting unforeseen expenditure including expenditure on a new
service not contemplated in the annual financial statement pending
authorisation of such expenditure by the State Legislature under
appropriations made by law. (2)
Any
application for advance from the Contingency Fund for the aforesaid purposes
shall be made to the Secretary to the Government of Bombay. Finance
Department, [1][***]
in Form 'A' appended to these rules [2](along
with seven copies thereof]. Such application shall be made at the time of
referring proposals for expenditure to the Finance Department for its scrutiny. (3)
[3][Nothing in sub-rule
(1) or any other rule shall be deemed to authorise making any token advance
from the Contingency Fund for the purpose of meeting expenditure on any new
service referred to in that sub-rule or for any other purpose whatsoever.] Whenever an advance from the
Contingency Fund is sanctioned by Government in the Finance Department, that
Department shall forward a copy of the order sanctioning such advance to the
Accountant General. Maharashtra State. Bombay, in Form 'B' appended to these
rules. Note 1.-When an advance is sanctioned
from the Contingency Fund, the amount shall continue to remain physically a
part of that Fund and shall not go out of it till it is actually withdrawn and
spent on the specific purpose for which the advance is sanctioned. Note 2.-The order authorising an
advance from the Contingency Fund shall not lapse with the close of the year,
but shall lapse as soon as the Supplementary Appropriation Act, incorporating
the grants authorised by the Legislature in the first or second session, as the
case may be. summoned after the advance is sanctioned, is passed after having
received the assent of the Governor unless it is cancelled under rule 8 in the
interval. No expenditure from the Contingency
Fund shall be incurred by any Department in Sachivalaya until the advance for
the purpose is sanctioned by Government, and the order sanctioning the scheme
or item of expenditure for which such advance is sanctioned is communicated to
the Accountant General, Maharashtra State. Bombay.][4] The Administrative Department
concerned shall not issue any orders authorising expenditure out of the
Contingency Fund unless an advance from the Fund has been sanctioned by
Government and a copy of the order sanctioning the advance has been forwarded to
the Accountant General, under [5][rule
3]. Note 1.- Where the expenditure on
an item is to be met wholly out of the advance from the Contingency Fund, the
following direction shall be added to the order sanctioning expenditure from
the said Fund :- "The expenditure should be
debited to the budget had ..............................................
........................ and the amount of
Rs.................................................................. should be
met out of the advance from the Contingency Fund sanctioned in
Government Memorandum, Finance
Department,
No...................................... dated
the ........................................... A supplementary
demand/appropriation to enable repayment to the Fund should be obtained at the
first or the second session of the state Legislature, as may be practicable,
after the date of this order. Note 2.- Where a part of the
expenditure on an item is to be met out of the advance from the Contingency
Fund and the rest is to be incurred after obtaining a supplementary demand or
appropriation, the following direction shall be added to the order sanctioning
expenditure from the said Fund, namely :- "The expenditure should be
debited to the budget had ..............................................
................................ Out of the total expenditure involved in
the order, the amount of
Rs.....................................................
expected to be incurred up to .....................................
should be made out of the advance from the Contingency Fund sanctioned in
Government Memorandum, Finance Department No................................
dated the ...................................... For repayment of this advance
to the Fund also for the rest of the expenditure which cannot be met from the
sanctioned grant, a consolidated supplementary demand or appropriation should
be obtained at the first or the second session of the State Legislature, as may
be practicable, after the date of this order". All Bills and Vouchers for the drawal
of moneys from the advance from the Contingency Fund shall contain the words
"Contingency Fund" prominently written in red ink at the top of the
Bill or Voucher. This however, shall not dispensed with the necessity of
furnishing the usual classification of the expenditure in the Bill or Voucher,
as the case may be. Supplementary estimates for all
expenditure so financed shall be presented to the State Legislature at the
first or second session, as may be practicable, summoned to meet immediately
after the advance is sanctioned [6][the
supplementary estimates for recoupment of the expenditure incurred out of an
advance from the Contingency Fund both in the same financial year as well as in
the previous financial year should be presented [7][under
the Demand No..................... including major, minor and sub-heads of
account under which the expenditure is normally classifiable in accounts]. As
soon as the State Legislature has authorised the additional expenditure by
including it in any Supplementary Appropriation Act, the advances made from the
Contingency Fund shall be resumed to the Fund. Note 1.- While presenting to the
State Legislature estimates for expenditure financed from the Contingency Fund
a note to the following effect shall be appended to such estimates. [8][Pending
authorisation of the expenditure by the State Legislature for this item, a sum
of Rs............................ has been advanced from the Contingency Fund
in Government Memorandum, Finance Department,
No......................................... dated
the......................... An equivalent amount required to enable repayment
to be made to that Fund plus an amount of
Rs.......................................... required for expenditure, on the
scheme during the current financial year is, included in this supplementary
demand/appropriation.] Notwithstanding anything contained in
the foregoing rules, the supplementary estimates for the expenditure incurred
out of the advances from the Contingency Fund sanctioned during the period from
the 20th January, 1975 to 21st February, 1975 (both inclusive). may be
presented to the State Legislature not later than the third session summoned to
meet after the said advances were sanctioned.][9] [10](Note 2.- Where sums
withdrawn from the Contingency Fund can be met wholly or partially from the
sanctioned grants in the year in which the supplementary demand is presented.
the demand/appropriation for the recoupment of the Contingency Fund should be
for a token amount or only for that portion of the sum which cannot be met from
the sanctioned grant. A supplementary demand or appropriation should be
obtained as follows :- (i)
New
Service.- The demand or
appropriation should be for a token amount or for that portion of the sum which
cannot be met from the sanctioned grant. The amount which can be met from the
savings in the sanctioned grants should be clearly indicated in the explanatory
memorandum. A note to the following effect shall be appended to the
supplementary statement of expenditure :- "The expenditure
is on a new service. A sum of Rs................................. has been
advanced from the Contingency Fund in Government Memorandum, Finance
Department, No...................................................
dated ................................ The amount can be found
wholly/partially by reappropriation of savings within the grant in the current
financial year. A demand/appropriation for a token amount/the sum of Rs........................................................
which cannot be met from the sanctioned grant is now presented." (ii)
Other
than New Service.- The demand
appropriation should be for the sum which cannot be met from the sanctioned
grant]. Notwithstanding anything contained in
the foregoing rules, the supplementary estimates for the expenditure incurred
out of the advances from the Contingency Fund sanctioned during the period from
the 1st January. 1965 to 14th February, 1965 [both inclusive), may be presented
to the State Legislature not later than the third Session summoned to meet
after the said advances were sanctioned.][11] If. in any case, after the order
sanctioning in advance from the Contingency Fund has been issued in accordance
with [12][rule
3] and before action is taken in accordance with rule 7, it is found that the
advance sanctioned will remain wholly or party unutilised, an application shall
be made to the sanctioning authority for cancelling or modifying the sanction,
as the case may be. All advances sanctioned from the
Contingency Fund to meet expenditure in excess of the provision for the
service included in an Appropriation (Vote on Account) Act shall be resumed to
the Contingency Fund as soon as the Appropriation Act in respect of the
expenditure on the service for the whole year, including the excess met from
the advances from the Contingency Fund has been passed. If any expenditure has been incurred
during any year by withdrawing an advance from the Contingency Fund and a
supplementary demand or appropriation is not obtained during the same year for
meeting such expenditure, then the funds for such expenditure shall be provided
for in the next following year either by means of a token supplementary demand.
If savings are available from the relevant grant in the annual financial
statement or by a supplementary demand or appropriation for the full amount
under the major, minor and sub-head to which the expenditure is debitable in
account.][13] [14][***] A copy of the order resuming the
advance, which shall give a reference to a number and date of the order under
which the original advance was made and to the Supplementary Appropriation Act
referred to in rule 7 or the Appropriation Act referred to in rule 9. as the
case may be. shall be forwarded by the Finance Department to the Accountant
General Bombay. (1)
Separate
accounts relating to the transactions of the Contingency Fund shall be
maintained and verification of expenditure shall be carried on the Controlling
Officers. Actual expenditure incurred against advances from the Fund shall be
recorded in the account relating to the Fund in the same details as it would
have been shown if it had been paid out of the Consolidated Fund of the State. (2)
The
Controlling Officers shall reconcile the accounts of the Contingency Fund
maintained by them with the accounts maintained by the Accountant General.
Maharashtra State, Bombay or as the case may be by the Senior Deputy Accountant
General, Nagpur, at the time of carrying out the periodical reconciliation of
expenditure booked under the Consolidated Fund.][15] Actual expenditure incurred against
advances from the Contingency Fund shall be recorded in the amount relating to
the Contingency Fund in the same details as it would have been shown if it had
been paid out of the Consolidated Fund of the State. [1]
Omitted by G. N. of 26.6.1971. [2]
Inserted ibid. [3]
Inserted by G. N. of 15.9.1967. [4]
Inserted by G. N. of 28.10.1959. [5]
Inserted by G. N. of 28.10.1959. [6]
Inserted by G. N. of 28.10.1959. [7]
Substituted by G. N. of 26.6.1971. [8]
Substituted by G. N. of 26.6.1971. [9]
Substituted by G. N. of 11.7.1975. [10]
Substituted by G. N. of 26.6.1971. [11]
Substituted by G. N. of 18.11.1965. [12]
Inserted by G. N. of 26.6.1971. [13]
Inserted by G. N. of 26.6.1971. [14]
Omitted by G. N. of 28.10.1959.' [15]
Substituted by G. N. of 26.6.1971.THE BOMBAY CONTINGENCY FUND
RULES, 1957
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