West Bengal Financial Rules

West Bengal Financial Rules

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

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

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

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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