On-line Reappropriation System through e-Bantan for 2016-17

Government of West Bengal
Finance Department
Budget Branch

No. 509-FB Dated Kolkata, the 25th July, 2016


Sub: On-line reappropriation system through e-Bantan

For speedy implementation of the development projects by the Department within the approved Budget Provision, the Government in Finance Department introduced the On-line reappropriation system through e-Bantan vide F.D Notification No. 520-FB dated 31/07/2015 read with Notification No. 930-FB dated 06/11/2015 for the financial year 2015-16.

Now, the Governor is pleased to prescribe the following guidelines for the Online reappropriation system through e-Bantan for the current financial year 2016-17.

A. General guideline for re-appropriation

1. The Administrative Department shall log-on to IFMS e-bantan portal and click to ‘Budget Re-appropriation’ link. The User-id would be the same userid which is used by the Administrative Department for e-bantan system. The password would be the same Password which is used by the Administrative Department.

2. Financial Advisor [F.A] of the concerned Administrative Department with the approval of the Departmental Additional Chief Secretary/Principal Secretary/Secretary shall re-appropriate the fund. F.A’s U.O No. in respect of the re-appropriation shall be mentioned in the ‘On-line reappropriation system through e-Bantan’.

3. The F.A of the concerned Administrative Department should ensure that the re-appropriation has been sanctioned as per the guidelines prescribed in this order.

4. Re-appropriation shall not be made merely because of utilizing the saving under any head. It should be for specific purpose and should be allowed with proper justification. It should not be done merely to avoid lapse of fund.

5. Before making any re-appropriation the Administrative Department should ensure that the re-appropriated fund will be actually required and no saving will occur.

6. Grant as a whole should not be exceeded due to such re-appropriation. It should be within the overall Budgetary allocations under the Demand of the concerned Department and within the available balance as on the date of re-appropriation.

7. The Department shall be authorized to re-appropriate within its own Demand [Demand Number] for that Department [Department Code] only.

8. Re-appropriated fund should not be used to undertake payments of an unapproved scheme/project or unapproved recurring liability or unauthorised employment. Re-appropriation does not mean sanctioning of any new service on any new post or any recurring liability of the State.

9. Re-appropriation should be only in multiples of Rs. 1000/- (Rupees one thousand only).

10. Sanction Order for re-appropriation shall be generated from the ‘On-line reappropriation system through e-Bantan’ with system generated Sanction Number. Copy of the Order shall be sent to the Offices of the Accountant General, West Bengal and the Finance (Budget) Department.

B. ‘On-line reappropriation system through e-Bantan’ shall be admissible in following cases:

1. Revenue Head to Revenue Head [Revenue Major Head: 2000 to 3999]

2. Capital Head to Capital Head [Capital Major Head: 4000 to 5999]

3. Detailed Head to Detailed Head as annexed

4. Specific Earmarked Scheme to Specific Earmarked Scheme (e.g. WBCETF to WBCETF)

C. Re-appropriation shall not be admissible in the following cases even if the conditions laid down at B above are satisfied :

1. From 1st day of January, 2017 in respect of Budget provision of the Financial Year 2016-17.

2. Revenue Head to Capital Head & vice versa.

3. Voted to Charged & vice versa.

4. Plan Head to Non-Plan Head & vice versa.

5. Re-appropriation to any newly opened head which is not shown in Budget Publication or re-appropriation to a head where there is no budget provision.

6. There shall be no re-appropriation to that head, wherefrom any reappropriation has been made earlier to other head.

7. There shall be no re-appropriation from the head where any augmentation has been made earlier.

8. From Non-Loan Head[ Major Head less than 6000] to any loan head[ Major Head 6000 and above]

D. Re-appropriation/Augmentation by the Finance (Budget) Department:

The matters relating to augmentation of fund and other re-appropriation cases not within the delegated power of the Administrative Department shall be referred to Finance (Budget) Department Group-N through the concerned Administrative Group of Finance Department.

This order will be effective from 01st August, 2016.

Sd/- P. Yadav
Secretary to the
Government of West Bengal
Finance Department

Annexure to Finance Department Notification No. 509-FB dated 25th July, 2016


1.Salaries-01 with all sub-detailed headsSalaries-01 with all sub-detailed heads 


2.Wages-02Salaries-01 with all sub-detailed heads 


3.Medical Reimbursement-07Salaries-01 with all sub-detailed heads 

Medical Reimbursement-07

4.Travel Expenses-11Salaries-01 with all sub-detailed heads 

Travel Expenses-11

5.Medical reimbursement-12Salaries-01 with all sub-detailed heads 

Medical eimbursement-12

6.Other expenses 

a) Electricity (13-01)

Salaries-01 with all sub-detailed heads 

Electricity (13-01)

b) Telephone (13-02)Salaries-01 with all sub-detailed heads 

Telephone (13-02)

c) Maintenance/POL for office vehicles(13-03)Salaries-01 with all sub-detailed heads 

Maintenance/POL for office vehicles(13-03)

d) Other Office Expenses(13-04)Salaries-01 with all sub-detailed heads 

Electricity (13-01)

Telephone (13-02) Maintenance/POL for office vehicles(13-03)

Other Office Expenses(13-04) Other Charges-50 Computerization-77

Outsourcing of Security, Cleaning and House Keeping services-78
7.Rent, Rates & Taxes-14Salaries-01 with all sub-detailed heads 

Rent, Rates & Taxes-14

8.Royalties-15Salaries-01 with all sub-detailed heads 


9.Publications-16Salaries-01 with all sub-detailed heads 


10.Maintenance-19Salaries-01 with all sub-detailed heads 


11.Materials and Supplies/Stores and Equipments-21Salaries-01 with all sub-detailed heads 

Materials and Supplies/Stores and Equipments-21

12.Advertisement and Publicity Expenses-26Salaries-01 with all sub-detailed heads 

Advertisement and Publicity Expenses-26

13.Minor Works/Maintenance-27Salaries-01 with all sub-detailed heads 

Minor Works/Maintenance-27

14.Payment of Professional and Special Services-28Salaries-01 with all sub-detailed heads 

Payment of Professional and Special Services-28

15.Grant-in-Aid Salary Grants-31-01Salary Grants-31-01
Other Grants-31-02Other Grants-31-02 

Grant for creation of Capital Assets-35

16.Subsidies-33 with all sub-detailed headsSubsidies-33 with all sub-detailed heads
17.Grant for creation of Capital Assets-35Grant for creation of Capital Assets-35
18.Other Charges-50Salaries-01 with all sub-detailed heads 

Other Office Expenses(13-04) Other Charges-50 Computerization-77 Outsourcing of Security, Cleaning and House Keeping services-78

19.Motor Vehicles-51Motor Vehicles-51
20.Machinery and Equipment/Tools and Plants-52Machinery and Equipment/Tools and Plants-52
21.Major Works/Land and Buildings-53Major Works/Land and Buildings- 53
23.Loans and Advances-55Loans and Advances-55
24.Repayment of Loans-56Repayment of Loans-56
25.Other Capital Expenditure-60Major Works/Land and Buildings-53 

Other Capital Expenditure-60

27.Outsourcing of Security, Cleaning and House Keeping services-78Outsourcing of Security, Cleaning and House Keeping services-78
28.Hospital and Sanitary Charges-86Hospital and Sanitary Charges-86

Sd/- P. Chakraborty
Assistant Secretary to the
Government of West Bengal
Finance Department

No. 509-FB dated 25.07.2016, Source

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