Kamal Kumar West Bengal Financial Rules

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VOLUME I

(General Financial Rules)

PART I – General Principles and Rules

1. Introductory
   • Purpose and Scope of the Rules
   • Applicability
2. General System of Financial Management and Control
   • Financial Principles
   • Duties and Responsibilities of Government Officers
3. Revenue and Receipts
   • Custody and Accounting of Receipts
   • Refund of Revenue
4. Expenditure
   • General Limitations and Responsibilities
   • Sanctioning Authority
   • Procedure of Incurring Expenditure
5. Establishment Rules
   • Pay, Leave, and Pension
   • Sanction of Posts
6. Contracts and Procurement
   • General Principles for Procurement
   • Rules for Tenders and Contracts
   • Purchase and Disposal of Stores
7. Grants-in-Aid and Subsidies
   • Rules for Sanction and Disbursement
   • Utilization and Audit
8. Works
   • Sanction and Execution of Works
   • Deposit Works
9. Loans and Advances
   • Rules Regarding Loans to Government Servants
   • Loans to Local Bodies and Private Institutions
10. Miscellaneous
    • Write-off of Losses
    • Disposal of Surplus Government Property
11. Contingent Expenditure
    • Rules Governing Minor Expenditures
12. Audit and Inspection
    • Role of Accountant General
    • Responsibilities of Drawing and Disbursing Officers (DDOs)

VOLUME II

(Treasury Rules and Subsidiary Instructions)

PART I – Treasury Rules (TR)

1. Preliminary
   • Definition and Classification of Treasuries
2. General Rules
   • Custody of Moneys
   • Payment Procedures
   • Withdrawal of Moneys from Treasury
3. Receipts
   • Acceptance of Payments
   • Accounting for Receipts
4. Payments
   • General Instructions
   • Disbursement of Salaries, Pensions, and Other Bills
5. Accounts and Records
   • Maintenance of Treasury Accounts
   • Returns and Reports
6. Deposit Accounts
   • Personal Deposits
   • Civil Courts and Other Special Deposits
7. Security Deposits and Earnest Money
8. Pension Payment Rules
   • Disbursement Procedures
9. Loans and Advances Accounting

PART II – Subsidiary Rules

1. Cash Handling Procedures
2. Security Arrangements
3. Checks by Treasury Officers
4. Bills Processing
5. Challan and Receipt Books
6. Pay and Accounts Offices (PAO) Instructions
7. E-payment Guidelines
8. Special Provisions for Electronic Governance
9. Miscellaneous Forms and Appendices

APPENDICES & FORMS

• Detailed forms for various financial transactions
• Sanction Orders
• Certificates and Reports
• Audit and Inspection Reports
• Model Formats for Utilization Certificates
• Proforma for Expenditure Monitoring

NOTIFICATIONS / GOVERNMENT ORDERS (GOs):

• Amendments to WBFR
• Delegation of Financial Powers Rules
• Rules on E-Tender and E-Procurement
• New Procedures for Digital Payments and E-Billing