Professional Documents
Culture Documents
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.
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
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
Quantity Accounts
Value Accounts
Stock-Taking
Section III – Special Rules for the Departments of Works and Buildings and Irrigation and Waterways.
Chapter-07: Works
Section I – Works Executed By Civil Officers
General
Execution of Works
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
Sanction
Estimates
Conditions of Repayments
Interest
Defaults in Payment
Irrecoverable Loans and Advances
Account and Control
Annual Returns
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
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
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
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
Annexure A
Annexure B