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

Chapter-02: General System of Financial Management and Control

Chapter-03: Section of Establishment

Chapter-04: Contingencies

Chapter-05: Miscellaneous Charges

Chapter-06: Stores

Section I – General Rules

Section II – Stock Accounts

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

Chapter-07: Works

Section I – Works Executed By Civil Officers

Section II – Special Rules for the Forests Department

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

Section IV – Public Buildings

Chapter-08: Loans and Advances

I- Introductory

II.-General Rules

III.-Loans and Advances to Government Servants

Chapter-09: Budget

Section I – General

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

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

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

Chapter-11: Service, Provident and Other Funds

Chapter-12: Local Funds


Model Form of Warranty Clause

Download West Bengal Finance Rules


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July 3, 2022