CHAPTER-XI Reporting And Investigation Of Loss Of Cash, Stores Or Other Railway Property. Losses, Frauds And Embezzlements. Responsibility for Losses   1101. Responsibility for Losses -The cardinal principle governing the assessment of responsibility is that, every Government officer should exercise the same vigilance in respect of expenditure from public fund generally as a person of ordinary prudence would exercise in respect of the expenditure and the custody of his own money. Means should be devised to ensure that every railway servant realises fully and clearly that he/she will be held personally responsible for any loss sustained by Government through fraud or negligence on his/her part and also for any loss arising from fraud or negligence on the part of any other railway servant to the extent it may be shown that he/she contributed to the loss by his/her own action or negligence. While, the competent authority may, in special cases, condone an officer's honest...

  Chapter-X Petty Contingent Expenses - Cash Imprest 1001. Nature of Contingent charges -"Contingent expenditure" means all incidental and other expenditure including expenditure on store which is incurred for the management of an office, for the working of establishment (DFPR Rule 13). 1002. Expenditure in respect of rents, rates and taxes, clothing, stationery and other stores required for traffic and running staff, the repairs and maintenance of furniture and office equipment, and rental of and stationery used for electronic computers is booked under sub-heads other than contingencies and is regulated by rules embodied elsewhere in this and other Indian Railway Codes. 1003. No pay, or additions to pay, or compensatory allowances of any kind may be charged as Contingent Expenditure. As an exception to this, however, pay and allowances in the following cases are treated as Contingent Expenditure; i) Staff employed in connection with the upkeep of an office. ii) Safa...