West Bengal Panchayat (Zilla Parishad and Panchayat Samiti) Accounts and Financial Rules, 2003

West Bengal Panchayat (Zilla Parishad and Panchayat Samiti) Accounts and Financial Rules, 2003 published vide No. 4272-PN dated 14th November, 2003.

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

  1. Short title, extent and commencement.
  2. Definitions.
  3. Interpretation.

PART – II
Financial Accounting

CHAPTER I
General Procedure

  1. Zilla Parishad or Panchayat Samiti Fund
  2. Receipt of money and credit to Treasury
  3. Payment of money out of Zilla Parishad or Panchayat Samiti fund
  4. Mode of Payment
  5. Use of funds raised through loans, contributions or through accumulation in Provident Fund
  6. Principles for maintenance of accounts
  7. Common seal and facsimile stamp
  8. Loss of money and stores by embezzlement, theft or otherwise
  9. Responsibility for losses etc.
  10. Authority for writing off losses and remission of revenue
  11. Pass book of the Treasury
  12. Pass book in respect of bank accounts
  13. Verification of balance by Zilla Parishad or Panchayat Samiti
  14. Overdrawal of Balances and responsibility for overcharge
  15. Funds remitted through Post Office
  16. Withdrawal of Money from the Fund
  17. Filing of vouchers
  18. Cash Book
  19. Subsidiary Cash Book
  20. Security arrangement for carrying cash
  21. General Ledger
  22. Cheque
  23. Cancellation of Cheques
  24. Cheques Lapsed or Lost
  25. Destruction of Records

CHAPTER II
Accounting of Revenues

  1. Revenue from fixed demand
  2. Miscellaneous Demands
  3. Demand Notice
  4. Duplicate Carbon Receipt Books
  5. Inspection Bungalow Charges
  6. Receipt on account of Fruit bearing and other Trees
  7. Subscriptions and Donations
  8. Grants from the State Government

CHAPTER III
Accounting of Advances and Deposits

  1. Permanent Advances
  2. Other Advance and Advance Ledger
  3. Review of Advance and Deposit Account
  4. Accounting and Investment of Deposit (including Security Deposit)
  5. Annual Verification of Securities
  6. Raising of Loans
  7. Appropriation of Loans and borrowings, Special Grants and Contributions

CHAPTER IV
Accounting of Properties and Stores

  1. Accounting of Register of Immovable Properties
  2. Stock Register of Movable Properties
  3. Annual Verification of Properties
  4. Indent of Stores

CHAPTER V
Establishment Accounts

  1. Classification of employee/post
  2. Monthly Pay Bills and Disbursement of salary
  3. General Instructions regarding preparation of Bills
  4. Arrear Bills
  5. Provident Fund
  6. Service Records
  7. Annual Establishment Return
  8. Security Deposit

CHAPTER VI
Office Expenses

  1. Bills
  2. Stamp & Postage
  3. Stationery Articles

PART – III

CHAPTER VII
Public Works Accounts

  1. Functions of the Executive Engineer
  2. Divergence of views in technical matters
  3. Control on Subordinate Officers
  4. Extent of responsibility
  5. Applicability of rates
  6. Unusual occurrences
  7. Cases of emergency
  8. Increase in estimate
  9. Need for revised estimate
  10. Functional modes of the Executive Engineer
  11. Procedure relating to Accounts
  12. Records to be maintained by the Executive Engineer
  13. Functions and duties of the Sub-Assistant Engineer
  14. Maintenance of Records by the Sub-Assistant Engineers

CHAPTER VIII
Classification of Division of Public Works

  1. Division of Public Works

CHAPTER IX
Administrative Approval and Sanction

  1. Administrative Approval and Technical Sanction
  2. Administrative Approval
  3. Technical Sanction
  4. Expenditure Sanction
  5. Commencement of work
  6. Approval of other Departments before Commencement of work

CHAPTER X
Plans, Designs, Specifications and Estimate for Works

  1. Documents for Works
  2. Revised Estimate
  3. Detailed Measurement
  4. Rates for Estimate
  5. Fractions of Rupees to be omitted
  6. Estimate
  7. Public contribution in the estimate
  8. Procedure for submission of estimate

CHAPTER XI
Contractors and Tenders

  1. Work through Contractors
  2. Category of Contractors
  3. Enlistment of Contractors
  4. Procedure for placement of Order
  5. Splitting of big work into components
  6. Procedure for Tender
  7. Procedure relating to Tender Form
  8. Tender for petty work
  9. Earnest Money accompanying Tender
  10. Drawl of Contract document
  11. Opening of Tenders
  12. Effect of Opening Tenders
  13. Tender Selection Committee
  14. Discretionary authority for calling Open Tenders
  15. Supplementary Tender
  16. Security Deposit
  17. Release of Security Deposit
  18. Power of the Executive Engineer to execute Contract Work

CHAPTER XII
Deposit Works

  1. Scope and extent of deposit work
  2. Apportionment of contribution fund
  3. Inadmissibility of interest
  4. Rate of Departmental charges
  5. Non-diversion of contributed fund

CHAPTER XIII
Compensation for delay in execution of work

  1. Execution of work without delay and compensation in case of delay
  2. Action when compensation charged amounts to the whole of Security Deposit
  3. Liability to pay compensation in case of continuance of contract

CHAPTER XIV
Resolution of Disputes on Execution of Schemes

  1. Measures for conciliation
  2. Mechanism for Resolution of Disputes

CHAPTER XV
Work under Schemes sponsored by the Government

  1. Procedure for Schemes sponsored by the Government
  2. Accounts and Reports

CHAPTER XVI
System of Accounts in Engineering Establishment

  1. Features of Accounts in Engineering Establishment
  2. Receipt of Fund by the Executive Engineer
  3. Payment received in Cash
  4. Authority to accept certain fund
  5. Maintenance of records of realisation
  6. Receipt Books

CHAPTER XVII
Imprest Accounts

  1. Maintenance of Imprest Accounts
  2. Maximum limit of payment out of Imprest
  3. Procedure for Recoupment
  4. Maintenance of Imprest Cash Book
  5. Recoupment of Sub-Imprest
  6. Payment of Sub-ordinate Officer’s in Imprest Cash Book
  7. Payment to the Sub-Imprest Holders
  8. Closure of Imprest Accounts
  9. Items in Imprest Accounts under objection

CHAPTER XVIII
Records of Accounts

  1. Basis of Accounts
  2. Muster Roll
  3. Abstract of work done
  4. Work of petty nature
  5. Closing of Muster Roll
  6. Procedure for Payment
  7. Wages remaining unclaimed
  8. Maintenance of Measurement Book
  9. Stock Register for Measurement Book
  10. Detailed Measurements
  11. Standard Measurements
  12. Review of Measurements

CHAPTER XIX
General Principles of Works Accounts

  1. Control over work done
  2. Recoverable charges
  3. Payment through Muster Roll when work done by the Contractors
  4. Detailed completion report
  5. Maintenance of Contractor’s Ledger
  6. Register of Bills
  7. Works Abstract
  8. Register of Works
  9. Transfer entries
  10. Forms of Bills and Vouchers
  11. First and Final Bill
  12. Running Account Bill

CHAPTER XX
Preparation, Examination and Payment of Bills

  1. Contractor’s Bill
  2. Preparation of Bill with reference to Measurement Book
  3. Preparation of Measurement Book
  4. Payment of running account

CHAPTER XXI
Issue of Materials to Contractors

  1. Contract for Supply of Materials
  2. Carriage charge
  3. Manner of Supply of Materials
  4. Recovery of cost of materials
  5. Limit of materials to be supplied
  6. Prohibition to remove materials from work-site
  7. Supply of Tools and Equipments
  8. Issue of Stores for Departmental work
  9. Transfer of materials to stock
  10. Verification unused stock
  11. Annual Report of Materials
  12. Administration of Stores
  13. Maintenance of Stores and Store Accounts
  14. Record of transactions

CHAPTER XXII
Stock and Stores

  1. Custody of Stores
  2. Order for supply
  3. Examination of materials received in Stock
  4. Cost of acquisition of Stores
  5. Category of Stores
  6. Goofs Received Sheet
  7. Payment for Stock received
  8. Receipt of Store Materials
  9. Issue of Store Materials
  10. Indent of Stores
  11. Procedure for issue of materials
  12. Maintenance of Bin Card
  13. Accounts of Stores
  14. Issue Rate of Articles
  15. Fixing of Issue Rate
  16. Tools and Plant Ledger
  17. Lending of Tools
  18. Checking of Stock of Road Metal
  19. Old Stores
  20. Loss of Stores
  21. Unserviceable Stores
  22. Verification of Stock

PART – IV

CHAPTER – XXIII
Works executed by the Authorised Executive Engineers

  1. Authorisation by Zilla Parishad
  2. Modalities of functions
  3. Responsibilities for Departmental Schemes
  4. Functional Procedures
  5. Subsidiary Cash Book
  6. Register of Sale of Tender Forms & Schedules
  7. Register of Earnest Money
  8. Deduction of Income Tax and Sales Tax from Bills
  9. Deposits Refund of Security to the Contractors / Agencies
  10. Preparation, Examination and Passing of Bills
  11. Acceptance of Tender and Execution of the Contract
  12. Compensation for delay in execution of works

PART – V

CHAPTER – XXIV
Compilation of Accounts

  1. Compilation of accounts
  2. Orders for Adjustment and Notes on Accounts

PART – VI

CHAPTER XXV
Audit of Panchayat Samiti and Zilla Parishad

  1. Internal Audit
  2. Procedure of Internal Audit
  3. Personal Presence
  4. Preparation of Reports and Channel submission of Internal Audit Replies in respect of Panchayat Samiti.
  5. Corrective measures to be taken by the Internal Audit Officer of Panchayat Samiti
  6. Preparation of Reports and Channel submission of Internal Audit Replies in respect of Zilla Parishad.
  7. Corrective measures to be taken by the Regional Accounts and Audit Officer

CHAPTER XXVI
Statutory Audit

  1. Procedure of Statutory Audit
  2. Preparation of Reports and follow-up action
  3. Power of Auditor to surcharge etc.
  4. Repeal

Part VII
Forms and Annexures List of Forms

Form No.DescriptionRule
1.Money Receipt5(4)
2.Cashier’s Receipt5(3)
3.Challan7(1)
4.Subscription/Donation Register8(4) & 35(1)
5.Demand and Collection Register29(1)
5A.Miscellaneous Demand and Collection Register8(5) & 30
6.Credit Voucher9(3)
7.Debit Voucher9(3)
8.Money Order Register18(2)
9.Cash Book21(1)
10.Register of Receipts by cheque21(9)
10A.Cheque Issue Register21(6), 25(22)
11.Treasury/ Bank Reconciliation Statement21(12)
12.Subsidiary Cash Book22(1)
13.General Ledger24(1)
13 A.Appropriation Register No. 143(1)
13B.Appropriation Register No. 243(5)
14.Stock Register of Cheque Books/ Receipt Book25(4), 32(13)
15.Demand Notice31(1)
16.Register for Inspection Bungalow33(1)
17.Register of Fruit Bearing Trees34(1)
18.Imprest Cash Register37(4)
19.Advance Register38(1)
20.Register of Deposits of valuable securities for works40(2)
21.Register of Investments40(4)
22.Register of Immovable Properties44(1)
23.Register of Movable Properties45
24.Establishment Check Register49(2)
24 A.Pay Bill49(2)
25.Stamp and Postage Register57(2)
26.Stationery Stock Register58(1)
27.Receipts and Payments Account209(1)
28.Register of Bill Drawn56(1)
29.Claim/ Unpaid Bill Register150
30.Measurement Book – Stock/ Issue Register141
31.Liquid Cash Book22(4)
32.Revised Estimate81
Annexure No.DescriptionRule
I.Illustrative List of Heads of Accounts24(2)
II.Subsidiary Cash Book of Authorised Executive Engineer201(1)
III.Requisition for drawal of cheque206(3)
IV.Transit Register206(3)

No. 4272-PN dated 14.11.2003, Source

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