Detailed Contingency Bill in TR 28 against Multiple Advances
Government of West Bengal
Finance Department
Audit Branch
No. 1402-F(Y) Dated: 08.03.2017
MEMORANDUM
Sub: Modalities of adjustment in Detailed Contingency bill in TR Form No. 28 against multiple advances as well as advances drawn from other treasuries
In the recent past a good number of the DDOs have been shifted from the jurisdiction of one treasury to another treasury due to bifurcation of the treasury or due to merger of one department with another department or for other administrative reasons. As the existing provision of WBTR-2005 does not allow a DDO to submit any bill at any treasury other than in which he is presently attached, hence the DDOs are facing difficulties in submission of DC bill after change of the jurisdiction in respect of advance contingency bills drawn from other treasuries. The matter has been referred from the DDOs as well as from the Office of the Principal Accountant General (A&E), W.B.
Moreover the WBTR-2005 is silent about adjustment of advances in one DC bill against multiple advances under same head of account for same purpose.
The matter of authorising the DDOs to submit DC Bills at the present treasury against advances drawn earlier from other treasuries and also allowing the DDOs to submit single DC bill for multiple advances under same head of account for same purpose was under active consideration of the Government since introduction of IFMS.
Now after careful consideration of all the aspects of two separate issues mentioned above, the Governor is pleased to decide that:-
(1) Adjustment in detailed contingency bill (TR Form No. 28) may be submitted by the DDO at the Treasury in which the DDO is presently attached in respect of unadjusted advances drawn earlier from other treasuries, prior to change of the jurisdiction of the DDO, following all the existing procedures.
(2) Single adjustment bill in TR Form No. 28 may be submitted by a DDO in respect of multiple advances drawn under the same head of account for any specific purpose following all the existing procedures.
The detailed contingency bill shall be a the part of the treasury accounts as usual for accompanying with the monthly treasury accounts for onward submission to AG, WB. Treasury Officer of the treasury from where the advances were originally drawn shall maintain the advance check register in TR Form No. 29 incorporating such adjustments.
This order will take effect immediately. Necessary amendment in West Bengal Treasury Rule will be made in due courses.
Sd/- H.K. Dwivedi
Principal Secretary
Finance Department