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
- (A) Purchase of Stores
- 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
- (A) House-Building Advances
- 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
- (A) Advances on Transfer
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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please sent a copy of G.O. memo no. 1833- F(P) dtd.01/03/2013 regarding voluntary retirment.
Memo No. 1833-F dated 01.03.2013
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