Finance Rules
West Bengal Financial Rules #WBFR
Undisbursed amount of cash should be deposited to the Govt. account within three months. A certificate by DDO after physical verification of cash and record.
In the matter of receipt, custody and disbursement of Government moneys, these rules are supplementary to West Bengal Treasury Rules, and should be applied in conjunction with them.
Proprietary article certificate in the following form is to be provided by the Department before procuring the goods from a single source as applicable.
Subject to any special rule or order or procedure that may be prescribed by the Government in respect of a particular department, open tender shall invariably be invited for execution of works worth Rs. 1,00,000/- or more.
No expenditure shall be drawn or incurred against a sanction unless funds are made available to meet the expenditure by the Controlling Officers or the administrative departments by valid appropriation or re-appropriation.
The President of India makes Government Accounting Rules in 1990 which describes the general principles of Government Accounting for Government departments.
Assistant Engineers have the Tender Acceptance Power of Rs. 3 lakhs + 5% excess of Tender value as per the new delegation of financial power rule.
All Head of the offices under Govt. of West Bengal have the financial power for sanctioning the reimbursement cost of medical attendance and treatment under West Bengal Health Scheme (WBHS).
Delegated powers of the Engineer Officers of various Works Executing Departments of the State Government towards ‘Tender Acceptance’ and ‘Technical Sanction’ is enhanced in the following manner.
Maximum financial powers for sanctioning any extra item or items, substituted item or items, and deviation in quantity or quantities at a time or one or two of it.