APPENDIX 4

APPENDIX 4 

(See Chapter V, Articles  92 and 93)

Special Rules, Restrictions, etc.,

regarding particular items 

of contingent expenditure

General:—The term ‘Government’ referred to in this Appendix shall be construed as ‘Government’ in the Administrative Department except in the following cases:—

(i) Expenditure which exceeds Rs. 25,000 in respect of purchases of stores other than for works;

(ii) Expenditure of a recurring nature; unless otherwise provided in the code and rules made thereunder.

(iii) Expenditure  which has not been provided for in the budget;

(iv) Where relaxation of any financial rule is necessary; and

(v) Special cases.

അനിശ്ചിതകാല ചെലവുകളുടെ പ്രത്യേക ഇനങ്ങൾ സംബന്ധിച്ച് പ്രത്യേക നിയമങ്ങൾ, നിയന്ത്രണങ്ങൾ മുതലായവ പൊതുവായവ: ഈ അനുബന്ധത്തിൽ പരാമർശിച്ചിരിക്കുന്ന ‘ഗവൺമെന്റ്’ എന്ന പദം ഇനിപ്പറയുന്ന കേസുകളൊഴികെ അഡ്മിനിസ്ട്രേറ്റീവ് ഡിപ്പാർട്ട്‌മെന്റിൽ ‘ഗവൺമെന്റ്’ ആയി കണക്കാക്കും: -

(i) 50000 രൂപ കവിയുന്ന ചെലവ്. ജോലികൾ ഒഴികെയുള്ള സ്റ്റോറുകൾ വാങ്ങുന്നതിന് 25,000 രൂപ;

(ii) ആവർത്തിച്ചുള്ള സ്വഭാവത്തിന്റെ ചെലവ്; കോഡിലും അതുമായി ബന്ധപ്പെട്ട നിയമങ്ങളിലും നൽകിയിട്ടില്ലെങ്കിൽ.

(iii) ബജറ്റിൽ നൽകിയിട്ടില്ലാത്ത ചെലവ്;

(iv) ഏതെങ്കിലും സാമ്പത്തിക നിയമത്തിൽ ഇളവ് ആവശ്യമായിടത്ത്; ഒപ്പം

(v) പ്രത്യേക കേസുകൾ.

NOTE:—The concurrence of the Finance Department will be necessary in respect of the items referred to under the ‘exception’.

ശ്രദ്ധിക്കുക:  ‘ഒഴിവാക്കൽ’ പ്രകാരം പരാമർശിച്ചിരിക്കുന്ന ഇനങ്ങളുമായി ബന്ധപ്പെട്ട് ധനകാര്യ വകുപ്പിന്റെ സമ്മതം ആവശ്യമാണ്.

No.	Discription of Charges (2)	Explanations, Special Rules and Restrictions
1	Advertisement charges	The rates of should be approved by the charges Director of Public Relations.
2	Arms and Ammunition	Sanction of Government should be obtained for purchasing arms and ammunition required by any dept. Exception:—The Inspector-General of Police is authorised to sanction replacement of tear-smoke ammunition up to Rs. 300 on each occasion.
3	Batta com to plainants, witnesses, etc.	Government servants who are summoned togive evidence in their official capacity are entitled to travelling allowance and batta at the rates prescribed in the Kerala Service Rules. 24 The Court shall not, however, make any pay-ment in such cases but shall grant them certi-ficates setting forth that they appeared to depose to facts coming to their knowledgein their official capacity, the date on which they appeared and the period for which they were detained, so as to enable them to draw travelling allowance and batta under Rule 86, Part II of the Kerala Service Rules.
4	Batta to convic-ted prisoners, under trial prisoners and civil debtors	Batta at the rates specified below may be paid to prisoners, and civil debtors— (1) Batta to A and B class convicted prisoners nd special class trial prisoners At Re.1 per head convicted prisoners per day if the journey will be completed next morning and Rs. 2 per head per day otherwise. (2) Batta to ‘C’ class convicted prisoners and ordinary under trial prisoners At 75 P. per head per day if the journey will be completed next morning and Rs. 1.25 per head per day otherwise. (3) Batta to civil prisoners At 75 P. per head per day if the journey will be completed next morning other-wise Rs. 1.25 per head per day. NOTE:—1. Prisoners released from the jail who have to proceed distance of more than 8 km. by road or more than 3 hours journey by rail or other mode of conveyance will be given batta as specified above. Every prisoner (except an Indian Military prisoner) whose destination after release is on or near a line of railway shall be supplied with a railway ticket of the lowest class or train fare to the station nearest to his home or at which he was convicted, as the Superintendent may decide. When a journey has to be made by boat or steamer the prisoner shall be provided with a passage or passage money to halting place nearest to his destination at the lowest rate. Sick prisoners on release, if unable to travel on foot, shall be provided with a cart or cart-hire as may be necessary. NOTE:—2. Each youthful offender on his release from the Borstal School or Bala-mandir, will be granted allowance as per the rules detailed below : (a) An inmate whose home or the place where he/she secured employ-ment is on or near a RailwayStation shall, on release be supplied with a railway ticket of the lowest class or train fare to the station nearest to the place of destination. (b) When the whole or any part of the journey has to be made in con-veyance other than by rail she/he shall be paid passage moneyfor travel by the lowest class in such conveyance to the station nearest to the place of destination. (c) Every boy who has to proceed to adistance of more than 8 km. byroad or more than three hours journey by rail or other mode of conveyance shall be given sub-sistence allowance at the rate of 75 P. per head per day if the journey will be completed next morning or Rs. 1.25 otherwise. (d) When the journey has to be made on foot, 24 km. by road shall be regarded as a full day’s journey
5	Bedding and clothing to the inmates of Borstal School and Bala mandir	The Superintendent, is competent to make the periodical supplies of all the articles to the inmates the Borstal within the sanctioned scale and within the School and budget allotment. Boys who are employed Balamandir on work which will specially soil their clothing may, at the discretion of the superintendent, be supplied with extra clothing of suitable sort for wear during working hours e.g. water-proof hoods for boys working in the garden, aprons for those working in the press and occasionally in the kitchen).Extra clothing and bedding shall be issued to the sick boys on the recommendation of the Medical Officer.
6	Belts and badges	Heads of Departments and District Collectors are authorised to sanction the purchase of belts and badges. Belts may be renewed once in four years in the case of daffadars and two years in the case of peons. Renewals of belts at shorter intervals or of badges may be made, subject to recovery of cost if such renewal is necessitated by care-lessness or other avoidable cause. The contingent bills in which charges are drawn for such renewals should furnish particularsof last supply or renewal.
7	Binding charges	The binding work of each office will, as a rule be attended to by the office Mochees or Binder. If there is no such official on the establish-ment, the work may be entrusted either to the Government Press, or to private agencies if the Government Press is unable to undertake the work, or if the charge does not exceed Rs. 500 at a time. In cases in which the cost of binding work, done by private agency exceeds Rs. 500 at a time, the charge should be supported by a certificate from the Superintendent, Government Presses to the effect that the work could not have been undertaken by him without prejudice to other Government work already in hand. Exception.—The following departments and offices are exempted from the operation of this rule— (1) The Office of the Board of Revenue and Collectors. (2) Registration Department. (3) Judicial Department. (4) Chief Engineer’s Office. NOTE:—1. In all cases where binding is done or purchase of materials is made through private agency and if the cost exceeds Rs. 500 at a time, the binding or purchase should be arranged by contract after inviting tenders or by auctioning the con-tract. The High Court is exempted from the operation of this rule. NOTE:—2. Gazettes and Departmental sheets of the Gazettes need not have costly binding. Except those in the libraries they may be stitched together with thick cover paper and the work may be done by the office Mochees or Peons.
8	Boats—Construction or purchase	This requires the sanction of Government.
9	Bicycles, scooters and motor cycles	1. All Heads of Departments and District Col-lectors are empowered to purchase bicycles for office use without obtaining Government sanction. 2. Repairs—Repairs to bicycles supplied to an office may be executed locally under the sanction of the Head of the Office. When, however, the repairs required to the frame of a bicycle will cost so much including transit charges that in the opinion of the Head of the Office it would be better economy to purchase a new bicycle, the machine should be con-demned with the sanction of the Head of the Department/District Collector con-cerned. [G.O. (P) 36/76/Fin., dated 27th January1976]. Repairs to and servicing of motor cycles or scooters supplied to an office, involvingRs. 50 or below at a time may be executed locally under the sanction of the Head of the Office. Repairs involving more than Rs. 50 at a time may be made onlywith the previous sanction of the Head of the Department.
10	Boats (including motor boats, fire floats and launches)—Repairs	The Inspector-General of Police has full powers in this respect. The Deputy Inspector-General of Police is authorised to incur expenditure on this account up to an annual limit of 5 per cent of the book value of the boat. The Superintendents of Police and the Officers of corresponding rank in the Police Department may incur charges up to Rs. 100 on each occasion.
11	Books— purchase of	Heads of Departments are authorised to sanction Purchase of the books for the use of the Depart-ments subject to the following conditions:— Heads of Offices are also authorised to sanction the purchase of books for the use of their offices from Government Presses and Publication divisions of the Government of India subject to the three conditions below: (i) that in all cases budget provision exists or re appropriation is duly made for the cost of books purchased; (ii) that the book purchased is required by the officer in the discharge of his official duties independently of the desire of an officer for improvement in subjects connected with his duties; (iii) that the supply of any book to a whole class of officers requires the sanction of Government. NOTE:—1. Only the first of the above conditions shall apply to the purchases made for the Public Library, Trivandrum, Libraries attached to the Secretariat, Law Department and Legislature, High Court Library, Library atta-ched to the Office of the Advocate- General and in the case of class books and library books schools and colleges. purchased for NOTE:—2. In the case of Government Publica tions such as the Kerala Service Rules, the Kerala Financial Code, the Kerala Treasury Code, etc. the third condition shall not apply and the expenditure on this account shall be debited to the contingencies of the offices concerned. NOTE:—3. Full details of the purchase should be furnished to the Audit office in each case.
12	Burial of paupers	These charges are incurred by the officers of the Revenue Department to the extent of the powers delegated to them in this behalf. The Collector may sanction expenditure on the account up to *Rs. 25 (Rupees twenty-five only) in each case. In the case of destitute person dying within the limits of a local body, the expenditure on this account is debitable to the funds of the local bodyconcerned, whenever the property belonging to such a destitute is disposed of, the officer competent to dispose of the property may paythe local body concerned charges connected with the burial or cremation of the personconcerned. If the amount realised from the property is less than the burial or cremation charges the whole amount may be paid to the local body concerned. Officers in charge of hospitals includingAyurvedic hospitals may incur expenditureto the extent of the powers delegated to them towards burial charges of unclaimed bodies of patients or paupers dying in the hospitals or such bodies subjected to post-mortem exami-nation by the hospital authorities by debit to the contingencies of the department. NOTE:—The expenditure on account of burial charges of unclaimed bodies of pati-ents dying in hospitals and which are subject to post-mortem examination for pathological and teaching pur-poses shall be met by the Health Services Department. The expenditure on the following items shall be met by the Police Department:— (i) Burial charges of dead bodies pro-duced in the hospitals by the policefor the post-mortem for medico-legal purposes. * G. O. (P) 358/76/Fin., dated 22nd November 1976.
13	Chemicals, exhibits specimen etc., purchase of	Explanations, special rules and restrictions (3)(ii) Burial charges of unclaimed bodies of patients dying in hospitals which are subject to post-mortem examina-tion at the instance of Police for medico-legal purposes. This requires the sanction of Government. Exceptions:—(1) The Director, Health Services may subject to budget provision, sanction the purchase of items such as films, equipments and medicines direct from firms with which rate contracts have been entered into. The amount of such purchases shall not exceed the ceilings fixed by the Director of Health Services for each institution with the approval of Government. The Deputy Director of Health Services may sanction the purchase of chemicals and apparatus required for the Public Health Laboratory. The Superintendent of Public Health Laboratory is authorised to incur expenditure on these items up to a limit of Rs. 500 in each case. (2) The Principal, Veterinary College, may sanction the purchase of such articles up to an annual limit of Rs. 1,000. (3) Inspector-General of Prisons may sanction the purchase of chemical and exhibits up to Rs. 500 in each case and an annual limit of Rs. 3,000 provided, the chemicals are to be used as raw materials for jail manufacture. The Superintendents of central jails may incur expenditure on these items up to Rs. 100 in each case. (4) The Director of Museums and Zoos may sanction such expenditure provided the value of each such purchase and/or transport charges does not exceed Rs. 2,000 at a time. The Officer in charge of Sri Chitra Art Gallery may (5) The Chief Government Analyst may locallypurchase chemicals, etc., up to a value of Rs. 250 in each case. NOTE:—In the case of purchase made under exceptions (1) to (3) above the Stores Purchase Rules contained in ChapterVI of Vol. I of this Code should be observed.
14	Cleaning charges (sweeping charges)	Controlling officers are competent to sanction the employment of part-time sweepers and scavengers and to charge their wages to contingencies. The appointment of such employees shall be made only in accordance with the principles and the schedule of pay prescribed by Government for this purpose.
15	Clocks	Heads of Departments may sanction the purchase of clocks of the value of and under Rs. 200 within budget provision.
16	Clocks winding charges	Except in the case of tower clocks or clocks of special value there is no need for the employment of professional men for winding the clocks and timepieces and the ministerial heads of the offices concerned should make efficient arrangements for the same without any cost to the Government. Where, however, the number of clocks and timepieces kept in any office is too large for being looked after by the ministerial head of the office, a professional man may be engaged with the special sanction of Government. It shall be the duty of the professional man appointed to look after the clocks, etc., to wind and regulate them and to attend to the oiling and other petty repairs. He shall maintain a register showing the daily work done by him and obtain therein the signature of the ministerial head of the office concerned, in proof of his having attended to the clocks, etc. The Head of the Office should, before disbursing the remuneration, satisfy himself that the man has properly attended to his work.
17	Clothings, uniforms and liveries	Heads of Departments may arrange for the supply and renewal of clothing, uniforms and liveries to the Government servants in their departments in accordance with the scales and conditions laid down for each department by the Government from time to time. The purchase shall be made in accordance with the Stores Purchase Rules contained in Chapter VI of Vol. I of this Code.
18	Cost of sanitation	The Director of Health Services is authorised to incur annual expenditure on account of special arrangements during fairs, festivals and assemblages within the budget allotment the full details of the charge being furnished to the Accountant General.
19	Conveyance charges	The payment of these charges to non-gazetted or last grade officers is regulated by the provision contained in the note under Rule 64, Part II of the Kerala Service Rules. NOTE 1:—The Director, Water Transport may incur expenditure on this account up to Rs. 25 at a time subject to an annual limit of Rs. 200 NOTE 2:—The Superintendent of Central Jail may sanction the payment of conveyance charges at the rate of Rs. 5 for each lecture to moral or religious lectures subject to the following conditions: (i) The lecturer shall be selected by the Inspector General of Prisons; and (ii) There shall not be more than one lecture for a particular region or its denomination during a week. NOTE 3:—The Principal, Medical College may sanction the expenditure for the removal of patients suffering from communicable diseases to the nearest isolation hospitals subject to budget provision and the scale of charges approved by the Government. The Principal, Medical College, may incur expenditure for the removal of dead bodies from the hospitals to the College at the rate of Rs. 3 per body.
20	. Demurrage charges	All Heads of Departments are competent to sanction demurrage charges up to Rs. 25 in each case under item, if they are satisfied that the amount payable is unavoidable.
21	Dieting charges	The Inspector-General of Prisons is authorised to sanction the dieting charges in respect of his department. The Director of Health Services, Assistant Director of Health Services and the District Medical Officers and Superintendents of District and General Hospitals are competent to sanction dieting charges to the inmates of relief Settlements and poor and deserving inpatients of hospitals and dispensaries. In all these cases the diet scales have to be approved by the Government. The Director of Museums and Zoos is empowered to prescribe, add or alterations for Zoo animals according to necessity and incur expenditure within budget allotment. The Director, Public Health Laboratory, Trivandrum is competent to purchase locally the diets for the animals limiting the expenditure up to Rs. 100 in each case.
22	Elephant charges	The purchase of elephants requires the sanction of Government.
23	Electrical installation and cost of powers	(a) The installation of electrical lights and fans requires the sanction of Government or such authority to whom powers have been specifically delegated in this regard. (b) All works and repairs in connection with electrical installations to Government buildings should be carried out by the Electrical Wing of the P. W. D. which will recover the cost from the department concerned. (c) The cost of powers consumed and the cost of renewing lamps, replacing bulbs and other similar items of the several offices should be met out of the contingent grants of the respective offices. The department or office meeting these charges should exercise proper check on the consumption of power so that there is no unnecessary waste. As regards Government buildings occupied by officers as free or rented quarters, such charges should be borne by the occupants. (d) All heads of departments are competent to sanction payment of surcharges up to Rs. 25 if they are satisfied that the amount payable is unavoidable
24	Freight charges	The sanction of a competent authority for the purchase of any article carries with it the sanction of or incurring the necessary freight charges also, provided that the cost of the article including the freight is within the sanctioning power of the authority that sanctions the purchase.
25	Furniture	Purchase of furniture for Government offices shall be regulated by the provision contained in Article 128, Chapter VI, Vol. I of this Code. Officers may, however, purchase articles of furniture locally up to the extent of the powers delegated to them and in accordance with the conditions laid down by Government from time to time.
26	Hire of boats,carts, coolies, etc.	Charges on account of cart, boat and coolie hire may be incurred under such items as conveyed. ance of office records and furniture, carriage of Stationery or transport of other articles by debit to “office contingencies” *. The details of these charges should be furnished in the contingent bills.
27	Hot and cold weather charges	Heads of departments are competent to sanction hot and cold weather charges which are not of a recurring character. The supply of goblets and tumblers in all offices during the hot weather should not exceed the scale laid down below: Gazetted Govern- One glass tumbler and a ment servant goblet for each, once in a year. (a) One glass tumbler for each non-gazetted Government servant and one earthenware goblet for a group of four non-gazetted Government servants once in a year in cases not covered by clause (b) below. (b) One plastic or aluminium tumbler and one earthen pot common for all attenders and last grade servants in an office, once in a year.
28	Laboratory charges	The charges under this head for educational institutions may be passed by the Controlling Officers provided there is budget allotment. The purchase should, however, be regulated by the Stores Purchase Rules contained in Chapter VI of Vol. I of this Code.
29	Law charges	No expenditure should be incurred on law charges without Government sanction unless it falls within the scope of the delegation made on this behalf. NOTE:—The High Court and Sessions Judges may authorise payment of fees to Pleaders engaged to defend accused under the Criminal Rules of Practice.
30	Livestock	The purchase of livestock in any department requires the sanction of the Government. The feeding charges and other expenses incidental to the maintenance of livestock may, however, be sanctioned by the Heads of Departments. The Director of Museums and Zoos is competent to sanction: (1) the purchase of animals within the budget allotment, each such purchase not exceeding Rs. 2,000 in value at a time. (2) the purchase of new animals by exchange of animals of equivalent value. (3) the outright sale of the excess stock of animals. The Director of Animal Husbandry may sanction the purchase of livestock from State Government or Central Farms at the rates fixed by the respective farms, subject to budget provisions. He is also authorised to confirm auction sales and accept the lowest tenders relating to the supply of cattle feed and effect local purchase for one year when no tenders are received. The Inspector General of prisons may sanction purchase of livestock up to a monetary limit of Rs. 2,000 in each case subject to the condition that the purchase should be made from institutions under the control of the Department of Animal Husbandry or in consultation with the officer of the department not below the rank of a District Officer subject also to budget provisions and the observance of Stores Purchase Rules. The Director of Health Services may sanction the hire and purchase of calves and goats required for the Public Health Laboratory, subject to budget provision, Stores Purchase Rules being observed. When a contractor fails to fulfill the terms of his contract the Director of Health Services may affect local purchase of goats and calves as and when necessary. The Principal, Medical College may sanction the purchase of animals, viz., dogs, monkeys, rabbits, guinea pigs, frogs, etc., required for the laboratories on tender basis, subject to budget provision. The Director, Public Health Laboratory, Trivandrum may sanction the purchase of animals, viz., mice, guinea pig, frog, hen, etc., required for the laboratory on tender basis, subject to the budget provision. When no competitive tenders are received local purchase may be affected after obtaining Government sanction. .
31	Lorry charges	The lorries of the Government Engineering Workshops and Stores Division of the Public Works Department and the lorries of the Kerala State Road Transport Corporation are available for the conveyance of Government articles. The Heads of Departments and Offices in Trivandrum should therefore invariably utilise the service of these lorries about Trivandrum. When charges for engaging private lorries are claimed by these officers, a certificate from the Superintendent, Government Engineering Workshop and the Executive Engineer in charge of the Stores Division and the Kerala State Road Transport Corporation to the effect that their lorries were not available should be attached to the bill.
32	Machinery Purchase of —	The purchase of engines, presses or other large machinery requires the sanction of the Government. The charges for the upkeep of the engines and other machinery may, however, be sanctioned by the heads of departments, the work being done by Government institutions, if possible, and if not by firms approved by Government.
33	Maps Purchase of—	The purchase of maps requires the sanction of the Government except in the following cases: (i) Maps required for educational institutions; and (ii) Maps purchased from the Survey Department. NOTE 1:—In the case (i) above, the controlling officers are competent to sanction the purchase of maps. NOTE 2:—The Survey Department supplies village maps free of cost once in three years to the Revenue Department and once in five years to the Forest Department, the supply to the latter Department being limited to 4 copies in respect of each village.
34	Motor vehicles Hiring charges	The Inspector-General of Police, the Deputy Inspector-General of Police and the Superintendents of Police may sanction charges for motor vehicles hired for Police arrangements. (i) During large festivals, tours of Governor and visits of high personages, keenly contested elections to the legislature, parliament and local bodies; (ii) to keep order in disturbed localities and in similar situations; (iii) in connection with the mobilisation and training of District Armed Reserve. The Superintendents of Police should make such arrangements with the approval of the Inspector General of Police. NOTE 1:—The Inspector General of Police should submit to Government on the 15th of January and on the 15th of July of each year a statement showing: (i) Occasions on which motor buses were hired during the previous half year; (ii) the number of buses hired on each occasion; (iii) the number of days for which each bus was engaged; and (iv) the amount paid on account of each bus. NOTE 2:—Ordinarily only the vehicles belonging to the Kerala State Road The Transport Corporation should be hired. However, on rare occasions and in the areas where K. S. R. T. C. buses are not available private buses may be hired subject to the production of a certificate to the effect that the State Road Transport Corporation was not in a position to supply buses at the time.
35	Motor vehicles maintenance and repairs	Vide—Articles 324 and 325 in Chapter XIII of Volume I of this Code.
36	Miscellaneous charges —Non recurring	Heads of Departments and other officers may - incur those charges to the extent of the powers g delegated to them. Full description of the charges should be given in the bills.
37	Office expenses	Under this nomenclature are included charge on account of the following—Brooms, nails, waterpots, gumboots, ropes, match boxes, chalk, paste, mats, belts and badges for peons lighting other than electric, cloth for records binding, advertisements, postal commission on money orders and value payable parcels, books of money order and telegraph forms, Railway, Postal and telegraph guides, soap, towels, cleaning, washing, gardening, rattraps, preparation for preserving records from inserts and wages of messengers. NOTE 1:—Railway guides may be bought only if there is a touring officer in an officer or if witness batta has to be paid. NOTE 2:—Charges for the packing and carriage of records and other articles belonging to an office are treated as ‘office expenses’ when they are not incurred in connection with tours. NOTE 3:—Money order charges:— (i) Remittance of pay and allowances.—The pay, travelling allowances and contingent charges of subordinate Government servants employed in out-of-the way places may be remitted by money order at the expenses of the Government when the headquarters of the subordinate is more than eight kilometres from the treasury, provided that the money order commission will not be more than the travelling allowance payable if a peon were sent to encash the bill, cash order or draft on Government account, as the case may be. In special circumstances, e. g., when a peon cannot be spared or the journey is risky, the head of a department may permit such remittance even when the money order commission exceeds the travelling allowance that would be payable to a peon. The pay of village establishments may be remitted by money order at the expense of the Government when the village is at least 32 km. from the treasury. (ii) Pay of work charged establishments.—In the Public Works Department a Sectional Officer who has to disburse the pay or arrears of pay of any member of a work-charged establishment who is stationed or resides after discharge at a place more than 8 km. away from his (the Sectional Officer’s) Headquarters may remit the amount by money order at the expense of the Government, and should debit the money order commission to the work against which the pay is charged. (iii) If bills for travelling allowance, pay and allowances or other amounts due to a subordinate Government servant, who is transferred from one station to another, were presented at the Treasury before the date on which he left the first station but could be cashed only after the date, the amount payable to him may be remitted to him by money order, debiting the money order charges to the ‘contingencies’ of the remitting office. This procedure shall not be applicable in respect of personal advances such as Cycle Advances, Motor Conveyance Advances, House Building Advances and Provident Fund withdrawals.
37	Office expenses
38	Pay of Menials	This head is intended for exhibiting the pay charges on account of full-time or part-time contingent employees whose pay is required to be drawn on contingent bills, excepting such pay charges as are treated and adjusted as recognized contingent charges under other heads such as hot weather charges. The charges should be supported by a certificate to the effect that the pay of the employees for the month or the previous month, as the case may be, has been disbursed and their signature obtained in the acquittance rolls. The number and date of sanction given by the competent authority should also be quoted in the bills. Information regarding the rate of pay and the period to which it relates should also be furnished in the bills. Where the work is only of casual nature lasting only for a few days, employment should be on daily rates of wages and where the work is of part-time nature, it should be on part-time monthly wages. NOTE:—All full-time contingent employees of Government Departments who were appointed during the period prior to 1st April 1968 and who had been continuously in service till 31st March 1971 except the following, have been absorbed into regular pensionable establishment creating additional posts on corresponding scale of pay; (1) Those who opted to continue as full time contingent employees. (2) Those who had completed 55 years of age on 1st April 1971. The full-time contingent posts held by the employees who have not been absorbed into regular pensionable establishment will stand automatically abolished as and when the existing incumbents retire or otherwise vacate the post. No full-time posts borne on contingencies will be created from 1st April 1968. A list of full time posts borne on contingent establishment as on 31st March 1968 is contained in Appendix 11 of the Kerala Treasury Code, Vol. II.
39	Portraits and photos of public buildings	The purchase of these require the sanction of the Government.
40	Photographic charges	Charges under this item may be incurred by officers to the extent of the powers delegated to them. The delegation does not, however, extent to the purchase or making of cinematograph films for which the sanction of Government is necessary
41	Police charges	(a) Arms including Swords and Accouterments.— The Inspector-General of Police may incur expenditure under this item subject to budget provision. (b) Bandobast Arrangements.—The Inspector-General of Police may incur miscellaneous expenditure up to Rs. 500 on each occasion in connection with bandobast arrangements on such items as: (i) Erection of sheds. of Police may incur expenditure on the account up to Rs. 200 in each case. (c) Investigation charges.—The Inspector- General of Police may sanction expenditure on investigation of crimes and apprehension of offenders up to Rs. 200 in each case. The Deputy Inspector-General and the Superintendents of Police may sanction such charges up to Rs. 100 in each case. (d) Extradition charges.—The Inspector-General of Police is competent to sanction extradition charges.
41A	Pressure testing of fire extinguishers -	Heads of office may incur expenditure up to Rs. 5 (Rupees five only) for pressure testing of fire extinguishers in their offices, once in two years.
42	Printing at private presses	Printing work should ordinarily be entrusted only to Government presses. In exceptional circumstances printing work may be given to private presses subject to the general rules which may be issued by the Government on this behalf. The rates charged by private presses should be got approved by the Superintendent, Government Presses, Trivandrum. A certificate should also be furnished along with the bill to the effect that the work could not be got done by the Government Presses. Officers in charge of the Government owned commercial concerns may arrange for printing of account books and forms under Store Rules subject to the expenditure being limited to the budget allotment. Urgent or special type of printing work will be arranged subject to Store Rules and subject to a limit of Rs. 200 per annum or the budget allotment whichever is less.
43	Publications, periodicals and news-	Newspapers and other periodical publications shall not be purchased or subscribed for at the public expenses by any Government papers Officer without the previous sanction of the Government except to the extent of the powers delegated. Exception.—The Public Library and the Tourist Department are exempt from the above. NOTE:—All recurring publications will be treated for the purpose of this rule as periodicals.
44	Refreshments at meetings of committees,conferences,etc.	A. Refreshments at meetings of the Committees of the Legislature.— The Secretary, Legislature Secretariat, shall incur expenditure for supplying light refreshments to members at meetings of the committees of the Legislature subject to the following rules: (1) The total number of members present at the meeting (both official and non-official) shall not be less than four. (2) The decision to provide refreshments shall be taken either by the Chairman of the Committee or by the Secretary to Assembly. (3) The expenditure shall be restricted to *Rs. 5 (Rupees five) per head subject to a maximum of *Rs. 100 (Rupees one hundred) on any one occasion. (4) Refreshments accompanying tea shall not consist of more than two items of the types that are ordinarily provided at afternoon tea. (5) The annual budgetary limit for expenditure on refreshments shall not exceed *Rs. 40,000 B. “The expenditure shall be limited to Re. 1 (Rupee one) per head subject to a maximum of Rs. 40 (Rupees forty) on any one occasion” G. O. (P) 89/80/Fin., dated 23rd January 1980. 2. The decision to provide refreshments at the meetings of the Council of Ministers shall be taken by the Cabinet Secretary or in the case of a conference held by the Chief Minister or other Ministers or Chief Secretary to Government or Secretaries to Government by the Minister concerned or Chief Secretary to Government or Secretary to Government, who convenes the conference. *3. The expenditure shall be limited to Rs. 2.50 per head subject to a maximum of Rs. 150 on any one occasion. 4. Refreshments at such meetings or conferences should be restricted to tea, coffee or a cool drink only and should not include other items like biscuits, cashew nuts,etc. Exceptions.—Meetings of the Council of Ministers are exempt from the above restriction 5. The expenditure incurred in connection with the supply of refreshments to the Council of Ministers or conferences held by the Chief Minister or other Ministers will be debited to the “Ministers’ Contingencies” and the expenditure incurred by the Chief Secretary to Government or Secretaries to Government to “Secretariat Contingencies”. Deleted. G. O. (P) 89/80/Fin., dated 23rd January 1980. 6. In all cases where the expenditure exceeds the prescribed limits, special sanction of the competent authority is necessary for making payments. C. Refreshments at meeting of committees and conferences convened by the Heads of Departments.—In the case of Heads of Departments, specific delegation of powers is required for incurring expenditure under ‘refreshment charges’. Delegation in this regard is contained in the Book of Financial Powers.
45	Renting of private buildings-	To the extent of the powers that may be delegated, Heads of Departments and offices may rent private land and buildings for office, residential and other public purposes subject to the following general principles: (a) No private building or building belonging to another Government may be rented if any suitable building belonging to the Government is available for the purpose for which a building is required. In case accommodations are hired for offices and official residences of Government servants the first charge for rent in every year should be supported by a certificate from the Executive Engineer (Roads and Buildings) concerned that suitable Government buildings were not available and that the amounts of rent fixed are reasonable having regard to the local conditions and the scale of accommodation provided. As under the Rent Control Order, when rent is once fixed for a building no fresh rent certificate for every subsequent financial year could be issued in respect of that building unless the rent of the building has to be enhanced on account of any improvement effected to the building, no annual rent certificate need be insisted on in such cases. However, the certificate regarding the non-availability of Government buildings to accommodate the offices will be required annually. NOTE:—In the case of departments in which a Civil Engineering Unit is functioning the certificate issued by the Executive Engineer or the officer in charge of the Unit exercising the powers of an Executive Engineer of the Department concerned, regarding the reasonableness of rent, may be accepted. The non-availability of Government buildings even in these cases should be testified by the Public Works Department. (b) No building may be rented on a rent in excess of Rs. 300 a month or taken on lease for a period exceeding three years except with the specific approval of Government. The production of the Executive Engineer’s certificate as required in (a) above may be dispensed with only in the case of buildings taken on lease under this rule. Explanation.—The Chief Engineers and the Superintending Engineers in the Public Works Department are competent to sanction renting of private buildings on a rent up to Rs. 500 and Rs. 300 respectively subject to the other conditions laid down in this item. (c) When a private building is rented, it should be rented on the condition that the rent will be paid in arrear on the first working day after each month’s occupation and the rent should invariably be paid accordingly. (d) Insurance against fire of private buildings rented by the Government is left to the option of the owner. If he insures the building he should pay the premia out of the rent. The lease deed for any such building should make clear that the Governments are not liable for damage caused by fire. Powers of the Heads of Departments.—Heads of Departments may sanction the hiring of private buildings subject to the above general principles and also subject to the following conditions: When the accommodation is provided in a building partly used as a private residence, rent proportionate to the extent of the main building set aside solely for office use, subject to a maximum of half the rent of the building or Rs. 90 a month, whichever is less should alone be sanctioned. NOTE :—1 No certificate of reasonableness of rent from the Public Works Department or Rent Controller is necessary if the rent does not exceed Rs. 20 a month provided the Head of the Department certifies that the rent is reasonable. When the accommodation is provided in a separate building the rent should not exceed Rs. 200 a month in each case; and NOTE :—2 No annual renewal certificate of rent need be insisted on for the continued occupation of the same building by the same department at the same or a lower rate of rent, but where there is no reduction of rent, the Head of the Department should record a certificate to the effect that there has been no general reduction in rent values of buildings in the locality. This certificate should be attached to the first bill for rent after the expiry of the period of three years. In such cases, unless the periods of lease have been specified in the original sanction, it is not, however, necessary to renew sanction for the continued occupation of the same buildings in subsequent years.
46	Service postage and telegram charges	The following instructions supplement those contained in Article 116 of this Code, Vol. I. 1. (a) No charges should be entered in any contingent bill for any postage stamps other than service postage stamps except when they are required for letters or other articles to be sent to foreign countries. (b) Whenever the cost of establishment is divided between two heads, the charges for service postage stamps should be divided in the same proportion. 2. (a) Government servants should not sent communications of any kind regarding their leave, pay, transfer, leave salary, fund subscriptions and other analogous matters at the expense of the State, as such communications are private and not official. (b) Unless the Government have ordered in any particular case or cases, all letters sent by Government servants in their official capacity in reply to communications of any kind received from private individuals or associations should be dispatched “Service paid”. NOTE :—Collectors, Revenue Divisional Officers and other Government servants entrusted with the supervision of estates under the Court of Wards and with any other duty connected with their management may use service postage stamps and their cost need not be recovered. In the event of any envelope being returned undelivered, the head of the office concerned should pay the postage from his office contingencies. The cover and its contents should then be retained for two weeks so that if the addressee appears and applies for the copies in person, they may be handed over to him after recovering the cost of the postage paid from contingencies. If he does not so appear the certified copies should be destroyed and note of such destruction made in the remarks column of the application register against the item concerned. The unused copy stamp papers if any, should then be sent to local or nearest sub treasury to be added to its stock. 3. Service postage stamps and postcards may be used for despatching letters written by convicts and also letters written by indigent patients in the mental hospitals in the State. 4. Bearing postage paid in cash should be separately noted in contingent bills. 5. (i) Foreign telegrams despatched from India by Government Departments or public officials in the interests of private persons are not entitled to any concession that may be admissible to the Government and are chargeable at full rates. The person in whose interest the telegram is despatched should be required to pay the cost of the message before it is despatched. If the cost of the telegrams is not recovered in advance, it may be met from the permanent advance of the department or public official sending the telegram, but the telegram should still be classed as private and the head of the office will be responsible for the cost, which will in no case be defrayed by the Government. (ii) If any telegram sent by a Government Department or a public official in India to the India Officer or the High Commissioner for India, London, or vice versa, in the interest of a private person (including a Government servant in his private capacity) is inadvertently classed as “State” and so paid for at the reduced rate, the difference between the cost of the telegram at the reduced rate and the full tariff rate should be paid to the local Telegraph Administration by the authority that sent the telegram, irrespective of the country in which the charges are eventually recovered from the person concerned. If such a telegram was sent from India, the authority that sent it should send the amount to the Accounts Officer, Telegraph Check Office, Calcutta either in cash or by cheque with a copy or detailed particulars of the telegram concerned. When the amount is sent by money order, the money order commission should not be deducted from the amount due to be remitted to the Telegraph Check Office, but should be recovered from the person concerned. If the recovery from the person concerned in a case of this kind is made in full or in part in the country of destination (i.e., the country to which the telegram was sent), credit for the the amount recovered should be passed on to the authority that sent the telegram. (iii) The rates of charge for inland telegram are the same for both “State” and “Private” telegrams. The charges for inland telegrams sent by Government Department or public officials in the interests of private persons should also be recovered from the private persons concerned wherever possible and credited to the Government. 6. Payment for telegram charges.—(a) Telegraph charges should be paid in cash. However the heads of offices may, wherever found advantageous, make use of the facility of the “credit accounts system”. Details regarding the opening of the credit accounts system are as indicated below: (1) A letter of guarantee indicating that payments of the bill in respect of telegraph charges for telegrams booked under credit account system together with the upkeep fee has to be furnished by the Officer, Local Head of State Government to the Head of Telegraph Office where this system is desired. (2) Telegrams under the system will be accepted in all combined sub offices and Departmental Telegraph Offices on application. (3) The charges due on the telegrams booked during the month together with the upkeep fee due, will be billed by the telegraph office in the first week of the following month. (4) The upkeep fee is Rs. 5 per account per month irrespective of the number of telegrams booked. The upkeep fee will also be charged even if there is no telegram during the month. (5) Payment of the bill will have to be arranged within two weeks of the date of the bill either by cash or cheque into the same office where the account is operated. (b) State telegrams should be classed as “Express” or “Ordinary” as the sender thinks proper. Government servants should bear in mind the necessity for keeping expenditure as low as possible and should observe the following general principles:— (1) A telegram should not be sent when a letter would serve the same purpose equally well. (2) State telegrams should, as a rule, be classed as “Ordinary”. They should be classed as “Express” only— (i) In case of great emergency, and (ii) When the sender knows that the line is blocked and considers his message sufficiently important to take precedence of ordinary traffic (iii) Except when extreme precision is important, State telegrams should be expressed in a few words as possible; mere auxiliary or connective words should be omitted, when it is obvious that the receiver will be able to fill them in for himself without any difficulty. NOTE :—1. When a telegraphic cypher code has been supplied, the code should be used as far as possible. NOTE :—2. Books of telegram forms required for official use may be obtained on payment from any Principal Government telegraphic office. (c) If a Government servant asks for repetition of telegram received by him in his official capacity he will not be required to pay any transmission charge in the first instance. If however, the repetition reveals no error on the part of the telegraph service, the necessary charge will be recovered.
47	Stationery articles —	Supply of- Articles usually supplied by the Stationery Department should be obtained only from that department. The local purchase of such articles, (including rubber stamps and ink for them) are not admissible except to the extent of the powers specifically delegated.
48	Telephone	No new telephone connection may be sanctioned charges except with the previous approval of the Government. The number and date of the Government order sanctioning the expenditure should be quoted on the bills on which the charges are incurred. The shifting of existing telephone connections may be sanctioned by the Heads of Departments. Subscribers are responsible for meeting in full bills for all trunk calls made for their telephone connections irrespective of the person who made the call. All Government subscribers should accept in full the bills prepared against them by the telephone accounts office concerned, even if some of the items pertain to the private business of the official concerned. The department concerned should make its own arrangements for recovery from its officials on the value of the private calls made and for accounting for such items in its own office accounts. In the case of residential telephones also, the bills in respect of call charges and rental charges shall initially be paid by the department, and any amount recoverable from the officer on account of call charges and rental charges for the period of leave, in excess of the first three months when the officer concerned is on leave for more than three months at a stretch, should be recovered from the officer himself later on. The recovery should be treated as abatement of charges if effected in the year in which the charges were paid and as miscellaneous receipts of the department concerned if effected after the close of the year. Recoveries effected in advance of the payment of the telephone bills may be credited to revenue.
49	Tents	I. The initial supply of tents requires the sanction of the Government. Once the supply is sanctioned the Head of the Department concerned may sanction each individual purchase subject to Stores Purchase Rules contained in Chapter VI of Volume I of this Code. II. Cost of carriage of tents.—The cost of the transport of tents in whole or in part is debited to the Government only when they are carried on tour beyond a distance of 8 km. and no amount may be debited to the Government in excess of the amount admissible on account of transport by the shortest route. When a Government servant carries tents on tour for use by his office subordinates they may be carried at Government expense. Repairs.—1. Charges for the repair of tents may be incurred under the sanction of the Head of the Department. 2. No expenditure should be incurred within twelve months from the date of the original issue of tents. NOTE:—The Deputy Inspector General and Superintendents of Police including officers of corresponding rank of the Police Department may a f t e r t h e expiry of the period specified in 2 a b o v e , i n c u r e x p e n d i t u r e t o w a r d s repairs to the tents annually on each set of tents up to:— (i) Rs. 40 during the first three years; (ii) Rs. 50 during the next two years and (iii) Rs. 60 during any further period of use.
50	Tour charges	These include charges for packing, carriage of records, petty carriage and coolie hire incurred in connection with tours of Government Officers. The charges may be incurred subject to budget provision. The details regarding rates, etc., should be given in the bills. The luggage charges claimed for the conveyance of Government articles by motor buses and boats open to the public on hire, during tour, should be limited to a single passenger fare. But in the case of certain Heads of Departments and District Officers it may not always be possible to strictly adhere to this limit, as in exceptional cases, when the circuits are on long duration, it will be necessary for them to take more articles with them than what would ordinarily be required. In such cases they are permitted to claim luggage charges in excess of the above limit but not exceeding two men’s fare provided they certify in the bills that the charges were actually incurred and could not be avoided. Luggage charges in excess of the above limits require the sanction of the Government. NOTE:—1. When a conveyance is stated to have been used for carrying Government things alone, a certificate from the disbursing officer that it was solely used for Government purposes should be furnished. NOTE:—2. When a conveyance is used partly for Government and partly for private purposes, only half the hire should be charged to Government, the other half being borne by the officer for whom the conveyance was used.
51	Typewriters, etc.	1. Typewriters, duplicators, comptometers, etc., should be obtained only by indent on the Stationery Department with the sanction of the Government in each case. Their cost will be charged in the same way as that of stationery. 2. Portable typewriters for travelling purposes or for personal use should not be supplied without the sanction of the Government. 3. The machines should never be allowed to be repaired by any person other than the Government Mechanic of the Stationery Department and whenever there is any defect in the machines the matter should be promptly intimated to the Controller of Stationery informing him of the make and number of the machine and also as far as possible the nature of the defects so that he may immediately arrange for the repair of the same. A book should be maintained in each office for the Mechanic to note condition of the machines, every time he examines them and a copy of his observations should be forwarded at once to the Stationery Department. If the defects are only slight and could be removed on the spot, they will be attended to them and there by him to avoid the necessity of sending the machines to the Stationery Department. 4. No machine should be rejected as worn out and unfit for use until it has been examined by the Stationery Department. Worn out machines should be returned to the Stationery Department before a new machine can be issued.
52	Washing charges of uniforms	The charge for washing the uniforms supplied to last grade servants may be met from “office expense”.