Minutes of Meeting on Grant-in-Aid allotments
The Government of West Bengal, Finance Department issued 894-F(Y) dated 4/2/2019 for Minutes of Meeting on Grant-in-Aid allotments. This order comes under the Audit category and is published on the official Finance Department portal.
Government of West Bengal
Finance Department
Audit Branch
Nabanna, Howrah-711102
No.: 894-F(Y) Dated 4/2/2019
From: The Joint Secretary to the Govt. of West Bengal, Finance Department
To: Additional Secretary/Principal Secretary/Secretary, Department, Government of West Bengal
Sub: Minutes of Meeting on Grant-in-Aid allotments.
Sir/Madam,
I am directed to forward herewith a copy of the minutes of the meeting with the Joint Secretaries and Financial Advisors of select Administrative Departments held at Room No. 1211A, 12th Floor, Finance Department, Nabanna, Howrah on 22nd January, 2019 for your kind information and taking necessary action.
Yours faithfully,
Joint Secretary to the Govt. of West Bengal
Vide Memo No.: 894-F(Y) Dated 4/2/2019
Copy forwarded for information and necessary action to:
- The Special Secretary, Finance Department,
- The Joint Secretary, Finance (Budget) Department,
- The Director, Directorate of Treasuries & Accounts, 8 Lyons Range, Mitra Building, 3rd Floor, Kolkata – 700001.
- The Financial Adviser, Department.
- Sri Sumit Mitra, Network Administrator, Finance (Budget) Department. He is requested to upload copy of this order in the website of Finance Department.
Deputy secretary to the
Govt. of West Bengal
Minutes of Meeting on Grant-in-Aid allotments
Date: 22/01/2019 Time: 3:00 PM Venue: Room No. 1211A, 12thFloor, Finance Department
1. It was apprised in the meeting that a few Departments are allotting funds as Grant-in-Aid to some Government Offices for conducting programmes, festivals, etc. But a Government Office cannot engage a contractor/consultant or procure any goods out of the Grants. It can only draw the Grant and credit the proceeds to the Deposit/Bank Account of the Grantee Institution / end beneficiary.
The meeting with Joint Secretaries (looking after Budget preparation) and Financial Advisor Setups of select Administrative Departments was held to discuss observance of existing Rules and Provisions while issuing Allotment-cum-Sanction Orders under Object Head 31-02- Other Grants, 35- Grants for creation of Capital Assets and 50- Other Charges along with associated issues and their probable solutions.
The meeting was initiated by Sri Pawan Kadyan, IAS, Joint Secretary, Group T, Finance Department. Sri Subrata Kumar De, Joint Secretary, Finance Department was also present in the meeting. The names of attendees in the meeting are enclosed as attachment.
The summary of deliberations held in the meeting are as follows:
- It was apprised in the meeting that a few Departments are allotting funds as Grant-in-Aid to some Government Offices for conducting programmes, festivals, etc. But a Government Office cannot engage a contractor/consultant or procure any goods out of the Grants. It can only draw the Grant and credit the proceeds to the Deposit/Bank Account of the Grantee Institution / end beneficiary.
- It has been observed that in some cases funds are being allotted under Detailed Head of Account (HoA) “50-Other Charges” for making payments in the nature of Grants/Subsidies/Contributions to end beneficiaries. As these payments are to be made unilaterally without any valid contributions, “50-Other Charges” cannot be an appropriate HoA as there can be no valid Voucher / Sub-Voucher for such transactions.
- It has also been observed that files are being sent to Finance Department for drawing advance in WBTR Form 27 out of Detailed HoA 31/32/33/34/35/36 though there is no provision for drawing advance in WBTR Form 27 out of such HoA.
- It was informed that no advance drawal permission is required for drawing any fund allotted under the following Object/Detailed HoA:
A. 31 : Grant in Aid-General.
B. 32 : Contributions.
C. 33 : Subsidies.
D. 34 : Scholarship & Stipend.
E. 35 : Grants for Creation of Capital Assets.
F. 36 : Grants-in-Aid Salaries.
Advance Drawal permission is required for drawing any fund as per Bill Form 27 without any Voucher/Sub-Voucher. After advance drawal the vouchers are required to be submitted afterwards with a Detailed Contingency Bill as per WBTR Bill Form 28.
On the other hand, the expenditure of the above 6 HoA are in the form of unilateral payments and therefore do not require any voucher. However, Utilisation Certificates are required to be submitted after drawal and utilisation of the fund. Thus, advance drawal in WBTR Form 27 is not applicable for such HoA.
However, permission of Finance Department is required for transferring the fund to the Bank Account of any intermediary organization which is not the end beneficiary.
- A Semi Govt. / Grantee Organisation can draw grant for disbursing the same to the end beneficiary. It can also engage a contractor/consultant for creating any asset or procuring any goods or services out of that fund and make payment to the contractor/consultant from its Deposit /Bank Account.
- A Government Office cannot directly undertake works from funds received as Grants. However, it can draw and disburse the funds received as Grant to the end beneficiary. To enable a Government Office to organise any program or procure any material / service, fund should be allotted
- However, in case the Department desires to disburse any goods (like Bicycles, Seeds, Fertilisers, etc.) to targeted beneficiaries, there can be two options:
Either the fund can be allotted as Grant to a Semi Government/Grant-in-Aid Institution, which in turn may procure the goods/services for distributing the same to beneficiaries.
Or, the fund can be allotted to a Government Office under Detailed HoA “50- Other Charges” or any other appropriate Detailed HoA instead of Grants (“31/35/36”) so that the said office can procure the goods for their distribution to beneficiaries.
- In some cases, it is seen that funds are being allotted from Detailed HoA 50-Other Charges for giving compensation/cash benefit to individuals for different types of calamities/schemes. To provide any cash benefit to any individual, allotment should be made from Object Class ‘Grant’ as detailed at Point No. 4 above, as submission of adjustment by taking advance from Detailed Head “50- Other Charges” for distributing cash benefit further is not possible.
The meeting ended with thanks to and from the Chair.
(Pawan Kadyan,IAS)
Joint Secretary,
Finance Department
Vide Memo No.: 894-F(Y) Dated 4/2/2019
Meeting regarding Allotment of fund under detail Head “31-02- Other Grants”, “35-Grant for creation of Capital Assets” and “50- Other charges” on 22.01.2019 at 3.00 P.M. at Finance Conference Hall (1202)
| Sl. No. | Name of the Officer | Designation | Department | Mobile No. | e-mail ID |
|---|---|---|---|---|---|
| 1 | Sharmistha Chatterjee | AFA, Women’s Child Welfare Services | Women’s Child Welfare Services | 9434342145 | nirnmol@mabpdaesuilo |
| 2 | Aryabha Singh | DFA Youth Affairs and Sports | Youth & Sports | 9839599102 | sharmistha.bhattacharya@yahoo.in |
| 3 | Arghya Singh | DFA, MHAHE, LPR, RRK, RAIL | MHAHE, LPR, RRK, RAIL | 83358-93157 | arghya.singh@yahoo.in |
| 4 | Avijit Ghosh | F.A, Food & Supplies | Food & Supplies | 9422211491 | fa.fs.wb@.gov.in |
| Sukumar Singh | Ao, P&S Dept. FA-BR | Food & Supplies | 9433126580 | sngel2@gmail.com | |
| Shyamala Biswas | Assist. Secy & SE | Food & Supplies | 9474065397 | email2spdso@gmail.com | |
| Rajat Bose | Comm, Transport | Transport | 943218884 | commtransport18@gmail.com | |
| Surajya Daman | DFA | 900779787 | dfa.tpt-wb@gov.in | ||
| 5 | Prasenjit Hans | J S | Agriculture | 9143303987 | Prasenjit@.office@gmail.com |
| 6 | Uttam Kr. Pah | Commissioner | 9718561982 | uttampritham@gmail.com | |
| 7 | Avijit KR. MITRA | Joint Secretary | Women and Child Development and Social Welfare Department | 9475183396 | avijitkumar.mith@gmail.com |
| 8 | Shyamal Kumar Madhuri | D.P.A | Disaster Management & Civil defence | 9123062090 | shyamalom55@gmail.com |
How to Access the Original Order:
The original PDF of Memo No. 894-F(Y) is available on the West Bengal Finance Department’s official website. You can download it directly from the link below:
FAQs for 894-F(Y):
Q: What is Memo No. 894-F(Y)?
A: It is a Finance Department notification issued on 4/2/2019 related to the matter of Minutes of Meeting on Grant-in-Aid allotments, Department of West Bengal.
Q: Which department issued this order?
A: The Finance Department, Government of West Bengal, under the Audit category.
Q: What is described on the order?
A: Minutes of Meeting on Grant-in-Aid allotments.
Q: Where can I find the original document?
A: The original PDF is available at the official Finance Department website: finance.wb.gov.in