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) |