Amendment status not verified — confirm the current text below against the official source.
The heads of departments/offices shall maintain a separate record of all transactions connected with the expenditure out of the advances from the Contingency Fund in the same form or forms as are used for the maintenance of records of expenditure out of the Consolidated Fund and in similar detials in respect of major and minor heads and units of appropriation as would have been operated upon had the expenditure been incurred out of the Consolidated Fund. The form or forms referred to above, may however, be so amplified as to enable the disbursing officers to keep a close watch on the progress of expenditure from and out of individual advances from the Fund as also to keep a record or the details in respect of recoupment, when made, of those advances to the Fund.