Guidelines for Presenting Bills at Treasury/ PAO, 2022-2023

Government of West Bengal
Finance Department
Audit Branch, Group T
NABANNA, Howrah-711102

No. 611-F(Y) Dated, Howrah the 10th February, 2023


It has been experienced that during the fag end of the Financial Year i.e. in the months of February and March, large numbers of bills are presented before the Treasuries/ Pay & Accounts Offices leading to huge accumulation of bills in those offices. Such a situation may be avoided if submission of bills is made in a systematic and phased manner. Finance Department issues guidelines every year in this respect and like previous occasions all the Drawing and Disbursing Officers and Operators/ Administrators of Deposit Accounts are requested to adhere to the following schedules for submission of bills/ advices in February and March 2023:-

Sl NoDescriptionDate by which bills/ Advices are to be submitted to Treasury/P.A.O
AAllotment/ Sanction issued:-:
Upto 17.02.202328.02.2023
Between 18.02.2023 to 28.02.202310.03.2023
Between 01.03.2023 to 10.03.202317.03.2023
Between 11.03.2023 to 24.03.202327.03.2023
Between 25.03.2023 to 27.03.202329.03.2023
Between 28.03.2023 to 30.03.202330.03.2023
On 31.03.202331.03.2023
BBill on account of arrear salaries & other personal claims including retirement benefits T.A. Bills for Journey completed:-20.03.2023
(i) Before 28.02.202313.03.2023
(ii) Between 01.03.2023 to 10.03.202320.03.2023
(iii) Between 11.03.2023 to 24.03.2023 No further personal claims (refer a & b) will be entertained at Treasuries thereafter.28.03.2023
CSalary bills and Wages bill for the Month of March 2023.20.03.2023
Grant in Aid Salary Bills for March 2023.27.03.2023
DWorks & Forest Division bills from the Deposit Account maintained at the Treasury/ PAO in TR-70B & 70C.27.03.2023
EWorks & Forest Division Bills in TR-70 against which Sanction/ Allotment has been issued:
Up to 17.02.202328.02.2023
Between 18.02.2023 to 28.02.202310.03.2023
Between 01.03.2023 to 10.03.202317.03.2023
Between 11.03.2023 to 24.03.202327.03.2023
Between 25.03.2023 to 27.03.202329.03.2023
Between 28.03.2023 to 30.03.202330.03.2023
On 31.03.202331.03.2023
FE-Advices of the Deposit Accounts of LF/PL/PF Administrators/ Operators.28.03.2023

2. All Sub-Allotting Officers shall distribute the fund to the DDOs for drawal and disbursement well ahead without holding them till the fag end.

3. The Treasuries, as and when necessary, may be strengthened temporarily by deputing staff from other sections of the District or Sub-Divisional Offices in the month of March 2023. District Magistrates and Sub-Divisional Officers shall look into the matter in consultation with the Treasury Officer.

4. No new bills shall be received by the Treasury/ Pay & Accounts Offices after 4 p.m. on 31.03.2023.

5. Treasury/ Pay & Accounts Offices shall dispose of all the bills received in the Treasury, in the following manner:

a. Bills received up to 28.02.2023 should be processed by 03.03.2023

b. Bills received from 01.03.2023 to 17.03.2023 should be processed within the next day of receipt of the bill.

c. Bills received on and after 18.03.2023 should be processed on the same day.

6. Drawing and Disbursing Officers should ensure that objected bills should be re-submitted in the Treasury/ Pay & Accounts Offices in the following manner:

a. Bills returned/ objected before 13.03.2023 shall be resubmitted by 17.03.2023.

b. Bills returned/ objected during the period from 13.03.2023 to 24.03.2023 must be resubmitted by 27.03.2023.

c. Bills returned between 25.03.2023 and 29.03.2023 must be resubmitted on the very next day.

d. Bills returned on 30.03.2023 must be resubmitted on 30.03.2023.

e. Bills returned on 31.03.2023 must be resubmitted by 4 PM on 31.03.2023.

7. Pay & Accounts Officer/ Additional Pay & Accounts Officer/ Treasury Officer/ Additional Treasury Officer shall arrange for the generation of payment mandate/ delivery of cheques/ Nil Bill Statements/ PL Transfer Statements, if any, as soon as bills are passed and ensure that no mandate/ cheque/ Nil Bill/ PL transfer statements remains pending for delivery through system on 31.03.2023. In no case any request for back end delivery of cheque/ Nil Bill/ PL Transfer statements shall be entertained.

8. No bill shall be passed under any head of account for which no allotment has been received during the entire current financial year.

9. (a) No advance shall be drawn without specific concurrence of the Finance Department, Group-T.

(b) U.O No issued by the Finance Department (Group-T) shall mandatorily be quoted in all orders sanctioning an advance drawal.

10. (a) No amount shall be transferred to the PL/LF deposit account unless specifically authorized by the Finance Department (Group-T) except where there are standing orders authorizing such transfer with the concurrence of Finance Department.

(b) However, no concurrence of Finance Department (Group-T) will be required for cases specified in para 2 of FD Memo No. 1484-F(Y) dated 06.03.2019.

11. (a) Salary for the month of March, 2023 in respect of State Government employees, Employees of Non-Government aided educational institutions, Libraries, Employees of Panchayat Bodies; Employees paid out of deposit accounts/ Grant-in-aid etc. shall be paid on 03.04.2023.

(b) Monthly Wages, Honorarium, Remuneration, Stipend shall also be paid on 03.04.2023. Treasury/ Pay & Accounts Offices shall generate the referred mandates on RBI for credit into the Bank Account on 03.04.2023 and deliver cheques (if any, in this regard) through system mandatorily within 31.03.2023 with specific instruction for non-encashment before 03.04.2023.

12. Monthly Pension for the month of March, 2023 shall be paid on 03.04.2023.

13. District Magistrates and Sub-divisional Officers (in the outlying sub-divisions) shall issue necessary instructions on the above lines to the DDOs so that the work in the Treasuries can be completed smoothly at the close of the financial year.

14. Monthly accounts for the month of March, 2023 must be submitted to the Office of the Accountant General (A&E), West Bengal by 18.04.2023.

15. The timelines for preferring bills in the Treasuries should be strictly followed. System will restrict the preparation and submission of bills after 4 PM on 31.03.2023. All the Administrative Departments, Sub-Allottee Officers, Treasury/ Pay & Accounts Officers, DDOs and Administrators of Deposit Account holders are requested to plan accordingly.

Additional Chief Secretary to the
Government of West Bengal

No. 611-F dated 10.02.2023, Source

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