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Detailed Head for Contractual Pay

Finance

Government of West Bengal
Finance Department
Audit Branch

No. 1662-F(Y) Dated: 24.02.2012

MEMORANDUM

Sub: Head of Account for consolidated pay or remuneration of persons appointed on contractual basis.

The undersigned is directed to state by way of clarification that consolidated pay or remuneration of Govt. employees re-employed on contractual basis after their retirement in terms of Finance Department’s Memorandum No. 10935-F(P) dt. 5.12.2011 should be debited from the detailed head “02-wages” under relevant head of account of the budget.

The charge for payment towards professional and special services will be debitable under the detailed head “28 payment of professional and special services-02-other charges” subordinate to relevant Major Head of Account of the budget.

Sd/- S.K. Paul
Joint Secretary to the
Government of West Bengal
Finance Department

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