West Bengal Financial Rules

West Bengal Financial Rules is divided into twelve chapters which covers the following in detail. The whole document can be downloaded also from the Link given below.

Chapter-01: Introductory and Definitions

• Short Title and Commencement
• Definitions

Chapter-02: General System of Financial Management and Control

• Section I – Receipt of Money
• Section II – Security Deposit
• Section III – Earnest Money Deposits
• Section IV – Expenditure and Payment of Moneys
• Section V – Defalcations, Losses, Etc
• Section VII -Responsibility for Overcharges
• Section VIII – Financial Control Accounts Over Departmental
• Section X -Miscellaneous Rulings

Chapter-03: Section of Establishment

• Section of Establishment
• Alterations of Establishment
• Claims to Increase of Pay
• Transfer of office
• Annual Returns of Non-Gazetted Establishments
• Service Books and Service Rolls

Chapter-04: Contingencies

• General Rules
• Contract Contingencies
• Special Contingencies
• Account of Electric Charges
• Recurring Contingencies
• Account of Service Postage Stamps
• Miscellaneous Rules Relating to Contingent Expenditure
• Special Rules for the ‘Works and Buildings’ and ‘Irrigation and Waterways’ Departments

Chapter-05: Miscellaneous Charges

• Refunds of Revenue
• Compensation for Land Acquired Under Land Acquisition Act
• Acquisition of Land by Private Negotiations
• Insurance of Government Property

Chapter-06: Stores

Section I – General Rules

• Introductory
• Authorities Competent to Purchase Stores
• Rules and Instructions Governing the Purchase of Stores
• Receipt of Stores
• Endorsement of Stock Certificates on Freight Bills
• Issue of Stores
• Transfer of Charge of Stores
• Custody of Stores

Section II – Stock Accounts

• Quantity Accounts
• Value Accounts
• Stock-Taking

Section III – Special Rules for the Departments of Works and Buildings and Irrigation and Waterways.

• General Administration of Stores
• Acquisition of Stores
  • (A) Purchase of Stores
    • (I) Stores (Other than Tools and Plant)
    • (II) Tools and Plant
  • (B) Indents
  • (C) Manufacture
• Mathematical Instruments
• Reserve of Stock
• Custody and Accounts of Stock
• Quantity Accounts
  • (A) Receipts
  • (B) Issues
• Value Accounts
  • (A) Payment of Stock Received
  • (B) Recoveries for Stock Issued
    • (I) Issue Rates
    • (II) Storage Charge.
    • (III) Mode of Recovery
• Sale and Write-Off of Stores
• Fictitious Adjustments
• Yearly Register of Stock
• Stock-Taking
• Tools and Plant
  • (I) Numerical Account-Receipts
  • (II) Payments Fat Supplies
  • (III) Recoveries.
  • (IV) Verification
• Road Metal
• Schedule of Rate

Chapter-07: Works

Section I – Works Executed By Civil Officers

• General
• Execution of Works

Section II – Special Rules for the Forests Department

• Muster Roll
• Contractors
• Measurements
• Advances to Contractors
• Board of Sanction and Expenditure

Section III – Special Rules for the Departments of Works and Buildings and Irrigation and Waterways

• Financial Responsibilities of the Officers
  • Chief Engineer
  • Superintending Engineer
  • Divisional Officer
  • Sub-Divisional Officer
• Administrative Approval and Technical Sanction
• Scope of Sanction
• Requisition by Civil Officers for Construction and Works
• Preparation of Estimates
• Contracts
• Tenders
• Security for Performance of Contract
• Provision in Contracts or Imported Store
• Enforcement of Term of Contract
• Officers Empowered to Execute Contracts
• Commencement of Work
• Alterations in Design during Construction
• Supplementary and Revised Estimate
• Initial Records of Accounts
• Muster Roll
• Measurement Books
  • Detailed Measurements
  • Standard Measurements
  • Review of Measurement
• Works Accounts
  • (A) General Principle
  • (B) Labour Engaged Through a Contractor
  • (C) Bills and Vouchers
    • (I) Forms of Bills and Vouchers
    • (II) Preparation, Examination and Payment of Bills
  • (D) Aid to Contractors
  • (E) Advances to Contractors
  • (F) Work-Charged Establishment
  • (G) Issue of Materials
    • (I) General
    • (II) Issue of Materials to Contractors
      • (A) General Conditions
      • (B) Accounts Procedure
      • (C) Return of Surplus Materials
    • (III) Tool and Plant Lent for Use
    • (IV) Direct to Works
      • (A) Control over Issues of Stores
      • (B) Disposal of Surplus Materials
      • (C) Verification of Unused Balances
  • (H) Completion Reports and Statements
  • (I) Schedule of Rates
  • (J) Contractor’s Ledger
  • (K) Sundry Rulings
  • (L) Lump Sum Contracts
  • (M) Workshop

Section IV – Public Buildings

• Fixtures and Furniture
• Furnishings of Official Residence of the Governor
• Purchase of Government Buildings
• Sale or Dismantlement of Government Buildings
• Hire of Office Accommodation
• Register of Immovable Government Properties
• Residences of Government Servants
• Sanitary, Water-Supply and Electrical Installation in Government Buildings Occupied As Residences

Chapter-08: Loans and Advances

I- Introductory

II.-General Rules

• Sanction
• Estimates
• Conditions of Repayments
• Interest
• Defaults in Payment
• Irrecoverable Loans and Advances
• Account and Control
• Annual Returns

III.-Loans and Advances to Government Servants

• General
• Interest – Bearing Advances – Advances for House-Building Purchase of Conveyance, Etc.
  • (A) House-Building Advances
    • (I) Construction of House
    • (II) Purchase of House or Flat
    • (III) Repayment of Private Loan
    • (IV) Repairs to House
    • (V) Additions and Alterations to House
  • (B) Advances for Purchase of Conveyance
    • (I) Motor Car or Motor Boat
    • (II) Motor Cycles, Scooters, Soooteretta, Auto-Cycles Etc.
    • (III) Other Conveyances
  • (C) Advance for Purchase of Typewriters
• Interest-Free Advances – Advance to Government Servants on Transfer, Tour, Etc.
  • (A) Advances on Transfer
    • (I) Grant of Advance In Lieu of Leave Salary
    • (II) Advance on Arrival in India on First Appointment, on Returning From Leave or Deputation Out of India
  • (B) Advances for Journeys on Tour
  • (C) Other Advances

Chapter-09: Budget

Section I – General

• Responsibility for Preparation of Annual Budget Estimates
• Form in Which the Budget Estimates Should Be Presented to Legislature
• Schedule of Authorized Expenditure
• Punctuality in the Submission or Estimate
• Form of the Estimates to Be Prepared By Local Officer

Section II – Instructions for the Preparation of Revised and Budget Estimates Relating to Heads Other Than Public Works and Irrigation

• A – Revised Estimates
  • (I) Revenue Receipt
  • (II) Expenditure
• B. – Budget Estimates
  • (I) Revenue Receipts
  • (II) Expenditure

Section III – Special Rules for the Preparation of Budget Estimates for Public Works and Irrigation Department Expenditure.

• (A) Public Works
• (B) Irrigation

Section IV – Assistance Rendered By the Accountant-General
Section V – Estimates of Receipts and Charges In England
Section VI – Estimates of Stores to Be Indented From the United Kingdom
Section VII – Supplementary Estimates
Section VIII -Authorization of Expenditure in Anticipation of Budget Provision
Section IX – Central (Agency) Budgets
Section X – Grant and Its Distribution
Section XI – Re-appropriation
Section XII – Expenditure Not Provided for
Section XIII – Watching of Actuals
Section XIV – Application for Sanction to Expenditure
Section XV – General Rules for Payment against Grants
Section XVI – Avoidance of Rush of Expenditure towards the Close of Financial Year

Chapter-10: Power of Sanction

• General Limitation
• Power of Sanction to Expenditure
• Write off of Losses
• Remission of Dis-Allowance by Audit and Writing-off of Over-Payments
• Made to Government Servants Communication of Sanction
• Date of Effect of Sanctions
• Lapse of Sanction
• Additional Grants (Or Appropriations) and Re-Appropriation

Chapter-11: Service, Provident and Other Funds

• General
• Annexure
• Admission
• Temporary Advances
• Financing of Policies from Provident Fund Accounts
• Scrutiny of Premium Receipts
• Financing Postal Insurance Policies Out of Subscription to A Provident Fund
• Final Withdrawals
• Report of Quitting Service or Death
• Particulars Required for the Closure of Fund Accounts
• Place of Payment
• Re-Validation of Authorities for Payments

Chapter-12: Local Funds

Amendments

• Annexure A
• Annexure B

Model Form of Warranty Clause

Download West Bengal Finance Rules