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

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July 3, 2022