The term "Contingencies" covers charges which are incidental to the management of an office, such as postal and telegraph charges, purchase of reference books, periodicals, stationery, etc., electric and telephone charges and miscellaneous office expenses, including wages of coolies engaged on manual labour and paid at daily or monthly rates. No pay of any kind or additions to pay shall be charged to this head. Every item of expenditure shall be taken to the day book.
99. (1) Permanent advance not exceeding Rs. 200 for the Commissioner's office shall be sanctioned by the Commissioner and shall remain with the Secretary who with account for it. A register of contingent expenditure shall be maintained in the office of the Commissioner in Form 'S' (appended). The Register shall remain in charge of Accountant.
(2) A permanent advance not exceeding Rs. 10 for the office of the Inspector of Endowments in each case shall be sanctioned by the Commissioner and shall remain with the Inspector of Endowments who will account for it. He will maintain a register of contingent expenditure as prescribed in Sub-rule (1) above.
100. Vouchers shall be retained in office and preserved, in the case of those for more than Rs. 10, for three years, and in the case of others for one year, and shall thereafter be destroyed or so defaced that they cannot be used again.
101. The inspecting officers shall maintain a register of contingent expenditure in Form 'S' (appended).
102. Whenever there occurs a transfer of charge and on the 15th April of each year, every inspecting officer holding a permanent advance shall send to the Commissioner an acknowledgement of the amount due from and accountable by himself.