Government of West Bengal
Finance Department
Audit Branch
No. 2552-F(Y), Dated: 27.03.2012.
MEMORANDUM
This Department vide Memo. No. 7752-F(Y) dated 21st July 2010 has circulated a standard format of “Grant-In-Aid Sanction Order” to be followed and implemented by all Departments of the State Government w.e.f. 01.10.2010. The standard format was developed in order to make the financial reporting more transparent on the basis of the recommendations of the Finance Commission, the Planning Commission and the Comptroller & Auditor General of India and as per suggestion of the Principal Accountant General (A&E), West Bengal.
Now, it has been reported by the Principal Accountant General (A&E) West Bengal that most of the Departments are not following the said standard format while sanctioning the fund under Grant-in-Aid.
After careful consideration of the matter following decisions have been taken by the Government:
1. In modification of this Department’s Memo. No. 7752-F(Y) dated 21st July 2010, all sanction order in favour of the Grantee Institute for Grant-in-Aid shall be in the revised format enclosed herewith. From the Financial Year 2012-13, the Grant-in-Aid Bill shall not be passed by the Treasuries/PAOs if the ‘Sanction Order’ of the same is not in the revised format.
2. All sanction order for Grant-in-Aid in favour Non-Government Organizations/ Institutions/ Local Bodies/ Development Authorities/ Public Sector Undertakings/ Autonomous and Statutory Bodies etc. shall be under the Detail Head “31-Grants-In-Aid-General” or “35- Grants for creation of Capital Assets” under appropriate service head. For this purpose Administrative Department shall arrange to sanction the fund under Grant-in-Aid to Non-Government Organizations/ Institutions/ Local Bodies/ Development Authorities/ Public Sector Undertakings/ Autonomous and Statutory Bodies etc. under the Detail Head “31-Grants-in Aid-General” or “35-Grants for creation of Capital Assets” only and the said sanctioned amount will have to be Allotted to the Regular DDO attached to Govt. Office only for drawal of fund on presentation of Bill in prescribed form in the Pay & Accounts Office/Treasuries.
3. Fund required to be used by the State Government Offices shall not be placed under Detail Head “31-Grants-in Aid-General” or “35-Grants for creation of Capital Assets” and for this purpose appropriate Detail Head other than “31-Grants-in Aid-General” or “35-Grants for creation of Capital Assets” under the service head need to be opened by the Administrative Department with the approval of the Pr. Accountant General (ABlE), WB after obtaining concurrence from Finance (Budget) Deptt. This process need to be completed by 1st week of May, 2012 positively.
All the Administrative Departments are requested for strict compliance of the aforesaid instruction with effect from 1st April 2012.
Sd/- H.K. Dwivedi
Secretary to the
Government of West Bengal
Finance Department.
