General Principles of Financial Management
Rules regarding public money, expenditure control, and financial propriety.
Responsibilities of government officers in handling public funds.
Delegation of Financial Powers
Powers of sanction vested in different authorities.
Limits on expenditure and re-appropriation of funds.
Budgetary Procedure
Preparation, submission, and approval of the State Budget.
Appropriation and re-appropriation rules.
Control over voted and charged expenditure.
Expenditure Rules
Sanction of expenditure, commitment control, and procedures for grants.
Rules regarding works, contracts, procurement, and services.
Receipts & Revenue
Collection of government revenues, fees, fines, and recoveries.
Procedures for remittances and deposits.
Custody & Management of Government Money
Treasury operations and banking arrangements.
Deposits, withdrawals, advances, and refunds.
Audit & Accounts
Maintenance of accounts, registers, and financial records.
Role of Accountant General and audit procedures.
Control & Responsibility
Duties of Controlling Officers, Drawing & Disbursing Officers, and Heads of Departments.
Internal checks and responsibility for losses or irregularities.
Forms & Appendices
Standard government forms, registers, and procedural formats.
An indispensable guide for government officers, treasury officials, auditors, and administrators dealing with financial matters.
A reference for lawyers, academicians, and researchers studying public finance and government accounting.
Ensures uniformity, accountability, and transparency in the financial administration of West Bengal.
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Part I – General Principles
Scope and application of the Rules
Definitions
Standards of financial propriety
General responsibilities of government servants in financial administration
Part II – General System of Financial Management
5. Custody of government money
6. Duties of Controlling Officers
7. Responsibilities of Drawing and Disbursing Officers (DDOs)
8. Record-keeping and accountability
Part III – Budget and Appropriation
9. Preparation and submission of Budget estimates
10. Grants and Appropriations
11. Re-appropriation of funds
12. Control over expenditure against grants
Part IV – Sanctioning Powers and Delegation
13. General principles of delegation of financial powers
14. Sanction of expenditure by Heads of Departments and other authorities
15. Delegation of powers under special circumstances
Part V – Rules for Expenditure
16. General procedure for incurring expenditure
17. Works, Contracts, and Procurement Rules
18. Hiring of services and supplies
19. Contingent expenditure
Part VI – Receipts and Revenue
20. Collection of revenues, fees, fines, and recoveries
21. Remittance into treasuries and banks
22. Refunds and adjustments
Part VII – Custody and Operation of Funds
23. Treasury and Sub-Treasury operations
24. Deposits, advances, and withdrawals
25. Management of deposits and public money
Part VIII – Accounts and Audit
26. Maintenance of accounts and registers
27. Reconciliation of departmental figures with treasury accounts
28. Audit by Accountant General and compliance with audit objections
Part IX – Control and Responsibility
29. Responsibility for losses, misappropriation, or irregularities
30. Internal checks and supervisory duties
31. Recovery of losses and penalties
Part X – Miscellaneous
32. Rules relating to grants-in-aid
33. Financial rules applicable to local bodies and autonomous institutions
34. Emergency financial provisions
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