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West Bengal Government Notification

West Bengal Financial Rules

Updated on 3 Comments

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

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