Excelsior Correspondent
JAMMU, Sept 29: The Director General Accounts and Treasuries, Finance Department, has impressed upon all the Departments/Drawing & Disbursing Officers to immediately stop the incorrect practice of preparation of Abstract Contingent (AC)/ White Detailed Contingent (WDC) & Grant-in-Aid (GIA) Bills in contravention of Codal Provisions and ensure strict adherence to the prescribed procedure with regard to accounting of contingent expenditure of which vouchers can not be readily obtained before payment.
According to a circular, the adoption of correct Codal procedure in the submission of AC/WDC/GIA Bills by the correct Codal procedure in the submission of AC/WDC/GIA Bills by the department concerned will ensure that contingent expenditure do not get booked under `Suspense) by the AG and bill not returned to the Department concerned for want of correct Codal procedure.
Pertinent to mention that the Accountant General J&K, vide DO No DC-1/2017-18/125, dated 24-08-2017, had invited attention of Finance Department to the wrong procedure and incorrect Accounting practice being adopted by the Drawing and Disbursing officers of the Government Departments in settlement of Abstract Contingent (AC) bills and Grant-in-Aid contribution bills in contravention of Rule 7.18 and rule 10.20 (2) of J&K Financial Rules which provides that Abstract Contingent (AC) White Detailed Contingent (WDC) bills and Grant-in-Aid (GIA) bills shall be drawn on Form F.C 28 and F.C.40, respectively as the contingent expenditure of these vouchers can not be readily obtained before payment.
In view of adoption of incorrect procedures in the preparation of Abstract Contingent (AC)/WDC and GIA bills in contravention of Codal provisions, the contingent expenditure on the said account remain under `Suspense’ till the bills are resent to the Accountant General by the concerned authorities after following correct Codal procedure.
Follow our WhatsApp channel