Accumulation and Retention of heavy cash balance results like defalcation, misappropriation of public money etc. In this regard each Administrative Deptt.
West Bengal Government Treasury System
Treasury is the pivot of financial administration in the State. All Treasuries and Sub-Treasuries in a District are headed by the Collector of the district.
WBTR, 2005 is divided into three parts. Part I contains Treasury Rules, Part II contains Subsidiary Rules and Part III contains Executive Instructions and Orders for the guidance of the Treasury Officers.