West Bengal Panchayat (Zilla Parishad and Panchayat Samiti) Accounts and Financial Rules, 2003
Panchayats and Rural Development, Finance Rules , Panchayat Act
West Bengal Panchayat (Zilla Parishad and Panchayat Samiti) Accounts and Financial (Amendment) Rules, 2008 vide No. 2799-PN dt. 09.07.2008
GOVERNMENT OF WEST BENGAL
DEPARTMENT OF PANCHAYATS AND RURAL DEVELOPMENT
No. 4272/PN/O/V/1R-1/2002 (Part-III) Dated: 14th November, 2003
NOTIFICATION
West Bengal Panchayat (Zilla Parishad and Panchayat Samiti) Accounts and Financial Rules, 2003
CONTENTS
PART – I
Preliminary
Rules
- Short title, extent and commencement.
- Definitions.
- Interpretation.
PART – II
Financial Accounting
CHAPTER I
General Procedure
- Zilla Parishad or Panchayat Samiti Fund
- Receipt of money and credit to Treasury
- Payment of money out of Zilla Parishad or Panchayat Samiti fund
- Mode of Payment
- Use of funds raised through loans, contributions or through accumulation in Provident Fund
- Principles for maintenance of accounts
- Common seal and facsimile stamp
- Loss of money and stores by embezzlement, theft or otherwise
- Responsibility for losses etc.
- Authority for writing off losses and remission of revenue
- Pass book of the Treasury
- Pass book in respect of bank accounts
- Verification of balance by Zilla Parishad or Panchayat Samiti
- Overdrawal of Balances and responsibility for overcharge
- Funds remitted through Post Office
- Withdrawal of Money from the Fund
- Filing of vouchers
- Cash Book
- Subsidiary Cash Book
- Security arrangement for carrying cash
- General Ledger
- Cheque
- Cancellation of Cheques
- Cheques Lapsed or Lost
- Destruction of Records
CHAPTER II
Accounting of Revenues
- Revenue from fixed demand
- Miscellaneous Demands
- Demand Notice
- Duplicate Carbon Receipt Books
- Inspection Bungalow Charges
- Receipt on account of Fruit bearing and other Trees
- Subscriptions and Donations
- Grants from the State Government
CHAPTER III
Accounting of Advances and Deposits
- Permanent Advances
- Other Advance and Advance Ledger
- Review of Advance and Deposit Account
- Accounting and Investment of Deposit (including Security Deposit)
- Annual Verification of Securities
- Raising of Loans
- Appropriation of Loans and borrowings, Special Grants and Contributions
CHAPTER IV
Accounting of Properties and Stores
- Accounting of Register of Immovable Properties
- Stock Register of Movable Properties
- Annual Verification of Properties
- Indent of Stores
CHAPTER V
Establishment Accounts
- Classification of employee/post
- Monthly Pay Bills and Disbursement of salary
- General Instructions regarding preparation of Bills
- Arrear Bills
- Provident Fund
- Service Records
- Annual Establishment Return
- Security Deposit
CHAPTER VI
Office Expenses
- Bills
- Stamp & Postage
- Stationery Articles
PART – III
CHAPTER VII
Public Works Accounts
- Functions of the Executive Engineer
- Divergence of views in technical matters
- Control on Subordinate Officers
- Extent of responsibility
- Applicability of rates
- Unusual occurrences
- Cases of emergency
- Increase in estimate
- Need for revised estimate
- Functional modes of the Executive Engineer
- Procedure relating to Accounts
- Records to be maintained by the Executive Engineer
- Functions and duties of the Sub-Assistant Engineer
- Maintenance of Records by the Sub-Assistant Engineers
CHAPTER VIII
Classification of Division of Public Works
- Division of Public Works
CHAPTER IX
Administrative Approval and Sanction
- Administrative Approval and Technical Sanction
- Administrative Approval
- Technical Sanction
- Expenditure Sanction
- Commencement of work
- Approval of other Departments before Commencement of work
CHAPTER X
Plans, Designs, Specifications and Estimate for Works
- Documents for Works
- Revised Estimate
- Detailed Measurement
- Rates for Estimate
- Fractions of Rupees to be omitted
- Estimate
- Public contribution in the estimate
- Procedure for submission of estimate
CHAPTER XI
Contractors and Tenders
- Work through Contractors
- Category of Contractors
- Enlistment of Contractors
- Procedure for placement of Order
- Splitting of big work into components
- Procedure for Tender
- Procedure relating to Tender Form
- Tender for petty work
- Earnest Money accompanying Tender
- Drawl of Contract document
- Opening of Tenders
- Effect of Opening Tenders
- Tender Selection Committee
- Discretionary authority for calling Open Tenders
- Supplementary Tender
- Security Deposit
- Release of Security Deposit
- Power of the Executive Engineer to execute Contract Work
CHAPTER XII
Deposit Works
- Scope and extent of deposit work
- Apportionment of contribution fund
- Inadmissibility of interest
- Rate of Departmental charges
- Non-diversion of contributed fund
CHAPTER XIII
Compensation for delay in execution of work
- Execution of work without delay and compensation in case of delay
- Action when compensation charged amounts to the whole of Security Deposit
- Liability to pay compensation in case of continuance of contract
CHAPTER XIV
Resolution of Disputes on Execution of Schemes
- Measures for conciliation
- Mechanism for Resolution of Disputes
CHAPTER XV
Work under Schemes sponsored by the Government
- Procedure for Schemes sponsored by the Government
- Accounts and Reports
CHAPTER XVI
System of Accounts in Engineering Establishment
- Features of Accounts in Engineering Establishment
- Receipt of Fund by the Executive Engineer
- Payment received in Cash
- Authority to accept certain fund
- Maintenance of records of realisation
- Receipt Books
CHAPTER XVII
Imprest Accounts
- Maintenance of Imprest Accounts
- Maximum limit of payment out of Imprest
- Procedure for Recoupment
- Maintenance of Imprest Cash Book
- Recoupment of Sub-Imprest
- Payment of Sub-ordinate Officer’s in Imprest Cash Book
- Payment to the Sub-Imprest Holders
- Closure of Imprest Accounts
- Items in Imprest Accounts under objection
CHAPTER XVIII
Records of Accounts
- Basis of Accounts
- Muster Roll
- Abstract of work done
- Work of petty nature
- Closing of Muster Roll
- Procedure for Payment
- Wages remaining unclaimed
- Maintenance of Measurement Book
- Stock Register for Measurement Book
- Detailed Measurements
- Standard Measurements
- Review of Measurements
CHAPTER XIX
General Principles of Works Accounts
- Control over work done
- Recoverable charges
- Payment through Muster Roll when work done by the Contractors
- Detailed completion report
- Maintenance of Contractor’s Ledger
- Register of Bills
- Works Abstract
- Register of Works
- Transfer entries
- Forms of Bills and Vouchers
- First and Final Bill
- Running Account Bill
CHAPTER XX
Preparation, Examination and Payment of Bills
- Contractor’s Bill
- Preparation of Bill with reference to Measurement Book
- Preparation of Measurement Book
- Payment of running account
CHAPTER XXI
Issue of Materials to Contractors
- Contract for Supply of Materials
- Carriage charge
- Manner of Supply of Materials
- Recovery of cost of materials
- Limit of materials to be supplied
- Prohibition to remove materials from work-site
- Supply of Tools and Equipments
- Issue of Stores for Departmental work
- Transfer of materials to stock
- Verification unused stock
- Annual Report of Materials
- Administration of Stores
- Maintenance of Stores and Store Accounts
- Record of transactions
CHAPTER XXII
Stock and Stores
- Custody of Stores
- Order for supply
- Examination of materials received in Stock
- Cost of acquisition of Stores
- Category of Stores
- Goofs Received Sheet
- Payment for Stock received
- Receipt of Store Materials
- Issue of Store Materials
- Indent of Stores
- Procedure for issue of materials
- Maintenance of Bin Card
- Accounts of Stores
- Issue Rate of Articles
- Fixing of Issue Rate
- Tools and Plant Ledger
- Lending of Tools
- Checking of Stock of Road Metal
- Old Stores
- Loss of Stores
- Unserviceable Stores
- Verification of Stock
PART – IV
CHAPTER – XXIII
Works executed by the Authorised Executive Engineers
- Authorisation by Zilla Parishad
- Modalities of functions
- Responsibilities for Departmental Schemes
- Functional Procedures
- Subsidiary Cash Book
- Register of Sale of Tender Forms & Schedules
- Register of Earnest Money
- Deduction of Income Tax and Sales Tax from Bills
- Deposits Refund of Security to the Contractors / Agencies
- Preparation, Examination and Passing of Bills
- Acceptance of Tender and Execution of the Contract
- Compensation for delay in execution of works
PART – V
CHAPTER – XXIV
Compilation of Accounts
- Compilation of accounts
- Orders for Adjustment and Notes on Accounts
PART – VI
CHAPTER XXV
Audit of Panchayat Samiti and Zilla Parishad
- Internal Audit
- Procedure of Internal Audit
- Personal Presence
- Preparation of Reports and Channel submission of Internal Audit Replies in respect of Panchayat Samiti.
- Corrective measures to be taken by the Internal Audit Officer of Panchayat Samiti
- Preparation of Reports and Channel submission of Internal Audit Replies in respect of Zilla Parishad.
- Corrective measures to be taken by the Regional Accounts and Audit Officer
CHAPTER XXVI
Statutory Audit
- Procedure of Statutory Audit
- Preparation of Reports and follow-up action
- Power of Auditor to surcharge etc.
- Repeal
Part VII
Forms and Annexures List of Forms
| Form No. | Description | Rule |
| 1. | Money Receipt | 5(4) |
| 2. | Cashier’s Receipt | 5(3) |
| 3. | Challan | 7(1) |
| 4. | Subscription/Donation Register | 8(4) & 35(1) |
| 5. | Demand and Collection Register | 29(1) |
| 5A. | Miscellaneous Demand and Collection Register | 8(5) & 30 |
| 6. | Credit Voucher | 9(3) |
| 7. | Debit Voucher | 9(3) |
| 8. | Money Order Register | 18(2) |
| 9. | Cash Book | 21(1) |
| 10. | Register of Receipts by cheque | 21(9) |
| 10A. | Cheque Issue Register | 21(6), 25(22) |
| 11. | Treasury/ Bank Reconciliation Statement | 21(12) |
| 12. | Subsidiary Cash Book | 22(1) |
| 13. | General Ledger | 24(1) |
| 13 A. | Appropriation Register No. 1 | 43(1) |
| 13B. | Appropriation Register No. 2 | 43(5) |
| 14. | Stock Register of Cheque Books/ Receipt Book | 25(4), 32(13) |
| 15. | Demand Notice | 31(1) |
| 16. | Register for Inspection Bungalow | 33(1) |
| 17. | Register of Fruit Bearing Trees | 34(1) |
| 18. | Imprest Cash Register | 37(4) |
| 19. | Advance Register | 38(1) |
| 20. | Register of Deposits of valuable securities for works | 40(2) |
| 21. | Register of Investments | 40(4) |
| 22. | Register of Immovable Properties | 44(1) |
| 23. | Register of Movable Properties | 45 |
| 24. | Establishment Check Register | 49(2) |
| 24 A. | Pay Bill | 49(2) |
| 25. | Stamp and Postage Register | 57(2) |
| 26. | Stationery Stock Register | 58(1) |
| 27. | Receipts and Payments Account | 209(1) |
| 28. | Register of Bill Drawn | 56(1) |
| 29. | Claim/ Unpaid Bill Register | 150 |
| 30. | Measurement Book – Stock/ Issue Register | 141 |
| 31. | Liquid Cash Book | 22(4) |
| 32. | Revised Estimate | 81 |
| Annexure No. | Description | Rule |
| I. | Illustrative List of Heads of Accounts | 24(2) |
| II. | Subsidiary Cash Book of Authorised Executive Engineer | 201(1) |
| III. | Requisition for drawal of cheque | 206(3) |
| IV. | Transit Register | 206(3) |