Government of West Bengal
The Finance Department
Budget Branch
No. 1067-FB Howrah, 11th October, 2018
Memorandum
Subject: Revised Guidelines on opening of New Sub-Heads, Detailed Heads, Sub-Detailed Heads pertaining to Receipts into Expenditure from Consolidated Fund of the State and Public Account
Under Article 150 of the Constitution of India, Subject to amendment in the 42nd Amendment Act, 1976, the accounts of the Union and of the States shall be kept in such form as the President may, after consultation with the Comptroller and Auditor General of India, prescribe. The Controller General of Accounts, Ministry of Finance, Govt. of India in consultation with the Comptroller and Auditor General of India has accordingly issued the list of Major and Minor Heads of Accounts of Receipts and Disbursements of the Central and State Govts. It contains General Directions for opening Heads of Accounts and a complete list of Major, Sub-Major and Minor Heads of Accounts. In respect of matters relating to introduction of Sub-Heads, Detailed Head and Sub-Detailed Head, the Administrative Departments concerned is required to issue orders in consultation with the Finance Department, Group-N and the Accountant General, West Bengal.
Till date the process of opening of new Sub-Heads, Detailed Head and Sub-Detailed Head pertaining to Receipts into and Expenditure from Consolidated Fund of the State and Public Account by the Administrative Department in consultation with The Finance Department, Group-N and Accountant General, West Bengal was manual, time consuming and tedious. Now, with the implementation of IFMS, all the Departments of the State Government including Office of the Accountant General, West Bengal have become a part of the e-Governance platform of the West Bengal. Therefore, to do away with the existing manual process and to make the process more faster & paperless, the State Government after careful consideration herby adopt the following process of opening of new Sub Heads, Detailed Heads and Sub-Detailed Heads pertaining to Receipts into and Expenditure from Consolidated Fund of the State and Public Account in due consultations with the Accountant General West Bengal. A new functionality accordingly for Opening of new Heads of Accounts has been introduced under the module “Centralized Budget Monitoring System (CBMS)” of IFMS.
1. The proposal for opening of new Sub Head, Detailed Head and Sub-Detailed Head shall be forwarded by the concerned Administrative Department to Finance Department, Group-N through e-Office containing a detailed note and with the approval of concerned Financial Advisor of such Administrative Department.
a) Where proposal contains opening of new Sub Head, it should clearly mention name of the New Scheme, complete description of the Scheme, purpose of opening of Sub Head highlighting the concerned Major, Sub-Major, Minor Head details under which the Sub-Head is required to be opened, Administrative Approval details of the concerned Group of The Finance Department; Order No. & Date and Ministry details of Government of India where the scheme is related to Centrally Sponsored or Central Sector along with the copy of orders of the concerned Ministry and other related information as to be found necessary.
b) Where proposal contains opening of Detailed and Sub-Detailed Head, it should clearly mention the purpose of opening of new Detailed and Sub-Detailed Head, the description of Detailed and Sub-Detailed Head, highlighting the Major, Sub-Major, Minor, Sub Head details under which the Detailed and Sub-Detailed Head are required to be opened, Administrative Approval details of the concerned Group of The Finance Department, wherever found required; Order No. & Date and Ministry details of Government of India where the scheme is related to Centrally Sponsored or Central Sector along with the copy of orders of the concerned Ministry and other related information as to be found necessary.
c) Where proposal contains opening of new Public Account Head, it should clearly mention the purpose of opening new Deposit Account, the Government Orders, administrative approval details, wherever required and other related information as to be found necessary.
2. It may be carefully checked and indicated in the proposal that the proposed expenditure cannot be made through an existing Head of Account.
3. On examination of the proposals, the Finance Department, Group-N shall allot a new Sub Head, Detailed Head, Sub-Detailed Head in CBMS Module of IFMS and pass it on along with related information to the Accountant General, West Bengal on real time basis in their AG Interface of IFMS.
4. Accountant General, West Bengal shall give necessary accordance on the proposal of new Head opening in AG Interface of IFMS or may suggest their observations, as per the case.
5. On receipt of online concurrence from the Accountant General, West Bengal, the The Finance Department shall activate the new Sub Head, Detailed Head, Sub-Detailed Head under their U.O. No. in IFMS for necessary availability to all users at all levels.
6. Once the new Sub Head, Detailed Head, Sub-Detailed Head is activated in IFMS, further proposals to Accountant General, West Bengal by the Concerned Department need not be sent further.
7. A Government Order on opening of new Head of Account is required to be issued by the concerned Administrative Department on receipt of UO. No. & Date from the Finance Department.
Many Sub Heads, Detailed Heads and Sub-Detailed Heads are required to be opened at the time of preparation of State Budget. Such Head of Accounts shall be sent to Accountant General, West Bengal for concurrence in a consolidated list.
Similarly, Heads of Accounts opened by Accountant General West Bengal will be intimated to the The Finance Department, Group-N under their UO No. & Date through AG Interface in IFMS.
The revised procedure of opening of new Sub Head, Detailed Head, Sub-Detailed Head Heads pertaining to Receipts into and Expenditure from Consolidated Fund of the State and Public Account shall take immediate effect.
H.K. Dwivedi
Additional Chief Secretary
to the Government of West Bengal