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Finance Rules

West Bengal Financial Rules #WBFR

Investment in Term Deposit by State Government Institution


To discontinue the practice of inviting competitive bids for Term/ Fixed Deposits from the Banks and shall place their deposits with the bank(s) with whom they have a regular course of business, including public sector banks.

Delegation of Financial Power for Office Rent


Financial power of District Magistrate and Head of the Department (other than Commissioner/ Secretary) to sanction Office Rent as Rs. 8,000/- and Rs. 10,000/- for each house per month respectively.

Delegation of Financial Powers Rules, 1977


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.

Operation and Maintenance of Bank Accounts with Govt. Fund


Bank account-wise consolidated plus-minus report prepared in the manner prescribed in item 7 of memo. No. 675-F dt. 22.01.2008 should be submitted at the quarterly interval.

Delegation of Financial Power of Engineering Wings


Maximum 5% excess of “Tender Value” may be accepted by the ‘Tender Inviting Authority’ subject to the overall power of tender acceptance delegated to each level of engineer officers.

Financial Power of Engineer Officers


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.

Maintenance of Cash Book


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.

Government Accounting Rules


The President of India makes Government Accounting Rules in 1990 which describes the general principles of Government Accounting for Government departments.

West Bengal Financial Rules


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.