1. West Bengal Financial Rules
Sib Sankar Banik, W.B.A&A.S,
INTERNAL AUDIT OFFICER,
FINANCE (INTERNAL AUDIT) DEPARTMENT
Mob:

2. Structure of Govt. Accounts
Consolidated fund of the State
Contingency fund of the State
Public Accounts

3. Consolidated fund of India
Revenue :- Taxes, Duties, Levies etc - Receipts are collectively called ‘ Revenue Receipts and the outgoings as ‘ Revenue Expenditure ’
Capital :- Receipts and expenditure of capital nature. ( e.g. development of State Roads )
Debt , comprising public debt, loans and advances and inter-state settlement :-Loan raised by Govt.

4. Contingency fund
For meeting urgent unforeseen expenditure pending authorization from the Legislature.

5. Public Account
Govt. function as a banker , and incurs a liability to repay the money received
Small Savings and Provident Fund etc
Reserve fund
Deposit and Advances
Suspense and Miscellaneous
Remittance
Cash Balance

6. Every Govt. officer shall exercise the same vigilance in respect to petty contingent expenses as a person of ordinary prudence may be expected to exercise in spending his own money
WBTR, (1)

7. W.B. FINANCIAL RULES
Purchase up to Rs 20,000/- for a financial year is to be processed
through inviting quotation . Any purchase above Rs 20,000/-
attracts invitation of tender. The tender notice shall be circulated
at important dailies through Director of Information and
Culture who has been authorized by the Govt. to select the
daily newspapers where from the tender notice will be circulated.
( This rule has been amended )
There are four categories of officers named in the financial rules
Such as a) Sub-Divisional Officer status , b) District Officer status ,
c) Director and Head of the Departmental status , d) Departmental
Secretary status

8. W.B. FINANCIAL RULES END OF THIS PART
To meet emergency nature of expenditure each head of office is
allowed to draw a permanent advance for the office considering
extent of work and nature of job attached . The Head of Office
shall scrutinize before making such payments and claims for
reimbursement in T.R Head of Office is also responsible
for informing A.G,W.B regarding total amount of permanent
advance held by him to A.G. W.B within 15th April each year.
END OF THIS PART

9. CASH BOOK All monetary transaction must be entered into Cash book.
All monetary transactions should be entered into the Cash Book as soon as they occur.
Cheques and drafts should be entered into the Cash Book as soon as received.
The Cash Book should be balanced and closed every day. The closing balance should be written both in figures and words and signed by the DDO
Erasures and overwriting are prohibited in a Cash Book. If there is an error, the incorrect entry should be struck off
Cash book

10. Cash Book
Cash should be physically verified at regular intervals and if felt necessary, surprise checks can also be conducted
The pages of the Cash Book should be machine-numbered and a page counting certificate given at the start of the Cash Book by the DDO.
Money received on behalf of the Government by any DDO should be recorded in the Cash Book and deposited through T.R. Form No. 7 in the treasury-linked bank (normally the State Bank of India) under the appropriate head of account if possible, on the same day or on the immediately following working day.

11. Advance & Adjustment Bill for Govt. offices
TR :- 27 – Bill for drawing advance without supporting Voucher
-( Pink colour )
TR:-28 –Detailed bill for adjustment for advance
- ( Yellow colour )

12. Advance & Adjustment Bill for Govt. aided offices
TR -31 :- Grant- in-aid – Drawal of Advance
Utilized Certificate :- Treated as adjustment for advance

13. 01 – Grant in aid towards Salaries 02- Other grants
Grant-in – aid Bill
Detailed head 31- Grant in aid through which grant is awarded to Govt. sponsored educational institutions, local bodies etc .This detailed head has the following sub-detailed heads:-
01 – Grant in aid towards Salaries
02- Other grants

14. Amendment of Purchase Policy
Notification No –F(Y) Dt. 25th June ,2012 of Finance ( Audit ) Deptt amended W.B.Financial Rules , Volume –I and in partial modification of Notification No F dated 19th November ,2004

15. New Purchase Policy Without any tender or quotation –
Purchase up to Rs 10,000/-
-The purchasing authority shall certify that the purchase has been made at reasonable market price
Quotation -Purchase above Rs 10,000/- and upto Rs 1,00,000/-
Open tender – Purchase above Rs 1,00,000/-
E-Tender – Purchase above Rs 5,00,000/-

16. Sl.No.
Expenditure
Codification
(i)
Major Head – Function of the Government
4 digits
(ii)
Sub-major Head – Grouping of various functions of the Government
2 digits
(iii)
Minor Head – Programme of each function
3 digits
(iv)
Plan status – Non-plan, Annual Plan & State Plan, Centrally sponsored schemes, etc.
2 abbreviated code
(v)
Name of Scheme – activities of the organisations under each programme
(vi)
Voted / Charged status
1 abbreviated code
(vii)
Detailed Head – Object of expenditure
Total number of digits from (i) to (vi)
17 digits
(viii)
Sub-detailed Head, if any
Total number of digits in the expenditure code
19 digits

17. Sl.No.
Receipt
Codification
(i)
Major Head – Function of the Government
4 digits
(ii)
Sub-major Head – Grouping of various functions of the Government
2 digits
(iii)
Minor Head – Programme of each function
3 digits
(iv)
Sub Head - Name of Scheme: activities of the organisations under each programme
(v)
Detailed Head – Object of Receipt
Total number of digits from (i) to (v)
14 digits

18. ABBREVIATED CODE OF EXPENDITURE STATUS
Plan Status
Code
Non-Plan NP
State Plan (Supplement Plan) SS
State Plan (Eighth Plan & Committed) SE
Non-plan (Development) ND
Centrally Sponsored (New Schemes) CS
Centrally Sponsored (Committed) CC
State Plan (Annual Plan & 9th Plan) SP
Central Sector (New Schemes) CN
Central Sector (Committed) CM

19. DDO has to maintain the mainly the following set of accounts
Cash Book
Bill Register
Bill Transit Register duly authenticated by Treasury Officer
Stock Book
Register of Advance

20. Bill Register Bill No. & Date (8) Token Date Particulars
Gross Amount(Rs )
Deduction (Rs )
Net Amount (Rs )
Signature of DDO
Token No.
(8) Token Date
(9) Amount passed by Treasury
(10) Cheque No. of Date
( 11) TV. No. & Date
(12) Signature of DDO
(13) Remarks