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.
Finance Rules
West Bengal Financial Rules #WBFR
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.