West Bengal Financial Rules #WBFR
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.
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.
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.
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.
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.
The President of India makes Government Accounting Rules in 1990 which describes the general principles of Government Accounting for Government departments.
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.