APPENDIX 6

APPENDIX 6

(See Chapter V, Article  103)

Rules for the administration, supervision and 

control of secret service expenses

1. When an allotment is placed at the disposal of an officer for secret services, the officer concerned will maintain a contingent register in the prescribed form in which the date and amount of each contingent bill will be entered, with a note of the progressive expenditure. Within the allotment, the officer may draw bills for such sums as maybe necessary.  The bills will not be supported by vouchers.

2. The general control of expenditure incurred against the allotment will be vested in the officer aforesaid, who will be responsible to see that the accounts are duly maintained and that payments have been properly made for the purpose for which the appropriation has been made.

3. The officer aforesaid will maintain in the form of a cash book a secret record of the expenditure and receipts if any connected with the allotment. This record should contain the amount and the date of each payment and such indication of its nature as the officer mentioned in para (4) below may consider necessary in order to enable him to discharge the responsibility placed upon him by that para. The amounts drawn from the Treasury on contingent bills will be entered in the cash book on the receipt side, the number and date of the bill being noted against the entry.

4. In respect of each officer authorised to incur secret service expenditure, Government will nominate a controlling officer who should conduct at least once in every financial year, a sufficiently real administrative audit of the expenditure incurred and furnish a certificate to the Accountant-General in the following form not later than the 31st August following the year to which it relates:—

“I hereby certify that the amount actually expended by me or under my authority for secret service in the year ending the 31stMarch 20......was Rs................. that the balance in hand on the said 31st March was Rs.............................and that this balance was surrendered by short-drawing in the first bill presented during the year, and I declare that the interests of the public service required that the above payments should be made out of secret services funds and that they were properly so made.”

5. The accounts of secret service expenditure will not be subjected to scrutiny by the audit authority.

6. The following officers are authorised to incur secret service expenditure under the head of account noted against each:— 

*1. Director General of Police 2055-Police 00

001-Direction and Administration 99-Superintendence15-Secret Service Expenditure

2. Director, Vigilance  & Anti-2070-Other Administrative  Services corruption Bureau 104-Vigilance

  99-Vigilance 15-Secret Service Expenditure

  3. Commissioner of Public 2202-General Education Examination 02-Secondary Education

  108-Examinations 99-Examination Wing 15-Secret Service Expenditure

2 Commissioner for Entrance 2202-General Education Examination 03-University and Higher Education 800-Other Expenditure

93-Commissionerate for Entrance Examination for admission to Professional Colleges

15-Secret Service Expenditure

  5. Chief Conservator of Forests 2406-Forestry and Wild  Life (Vigilance) 01-Forestry

  001-Direction and Administration 95-District Offices 15-Secret Service Expenditure

  6. Commissioner of Excise 2039-State Excise

  001-Direction and Administration 99-Superintendence15-Secret Service Expenditure

2 Director of Higher Secondary 2202-General  Education Education 02-Secondary Education 109-Government Secondary School86-Higher Secondary Education

(Plus two Course)15-Secret Service Expenditure

The amount required by the Chief Secretary to Government will be drawn by the Account Section of the Government Secretariat while the funds required by the other officers will be drawn by them in contingent bills. The above officers will be responsible to maintain the accounts, registers, etc., as provided under Rules 1, 2 and 3 in respect of expenditure incurred by each.

7. (a) The Chief Secretary to Government or such other officer as he may nominate will be the controlling officer in respect of *items one to four and seven mentioned in Rule 6 for the conduct of administrate audit every year and for furnishing a certificate to the Accountant-General for purposes of Rule 4 above.

NOTE:—The Finance Secretary to Government is the controlling officer nominated by the Chief Secretary to Government for the purpose of this rule.

(b) †The Controlling Officer in respect of the following items will be as under:— Items 3&7—Secretary to Government, General Education Item 4—Secretary to Government, Higher Education

 Item 5—Secretary,  Forest and Wild  Life Item 6—Secretary,  Taxes

*Substitution [G.O. (P) 697/84/Fin.,  dated 23rd November, 1984