Financial Rules & Orders
Financial Rules & Orders
Embedded Files
Table of Contents
West Bengal Financial Rules P-I &II
West Bengal Financial Rules P-I &II
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
Chapter-01: Introductory and Definitions
Short Title and Commencement
Definitions
Chapter-02: General System of Financial Management and Control
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
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
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
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
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
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
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
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
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
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
Chapter-12: Local Funds
Amendments
Annexure A
Annexure B
Model Form of Warranty Clause
Download West Bengal Finance Rules
Compendium_of_Important_Government_Orders Finance Depts. 2013, Part I.
Compendium_of_Important_Government_Orders Finance Depts. 2013, Part I.
01.01.2013: [Pub] Compendium_of_Important_Government_Orders Finance Depts. 2013. Download.
Compendium of Govt. orders, Finance Department, Part II.
Compendium of Govt. orders, Finance Department, Part II.
01.08.2014: Compendium of Govt. orders, Finance Department, Part II. Download
Compendium of Government Orders – Part II Published by the Finance Deptt., Govt. of West Bengal in April, 2014.
Order no. and date
Gist of the order
No. 1221-F dt. 04.03.2014
Delegation of financial power for AMC of photocopier fax and for STQC fees-amendment of no. 5320-F(Y) dt. 22.6.12
No. 991-F dt. 20.02.2014
Enhancement of financial power of hospital and medical college authorities for maintenance repair of medical equipments
No. 8902-F dt. 19.12.2013
Delegation of financial power for Housekeeping service
No. 4198-FB dt. 27.5.2013
Delegation of power regarding AMC of computers etc., purchase of anti-virus software – amendment of no.5320-F(Y)dt.22.6.12
No. 2169-F dt. 13.03.2013
Enhancement of financial power for ‘office rent’
No. 2107-F dt. 12.03.2013
Delegation of financial power for procurement of relief materials
No. 784-FB dt. 30.08.2013
Delegation of power to release of fund related to 13*1 FC
No. 2219-FB dt. 29.03.2014
Addl. Chief Secretary/Principal Secretary/Secretary of 1 5 administrative dptts., empowered to release central share and state matching share subject to some conditions.
No. 705-FB dt. 19.08.2013
Introduction of online reappropriation system for FA
No. 566-F dt. 31.01.2014
Further guidelines to utilize service of FA
No. 248-F dt. 15.01.2014
Delegation of power of technical vetting of RIDF projects within the allocation made by HPC
No. 32-F dt. 02.01.2014
Delegation of power to departmental secretary for approval and release of RRIDF fund
No. 1956-F dt. 04.04.2014
Rule on Limited tender inquiry and single tender- amendment of WBFR
No. 1526-F dt. 18.03.2014
Online receipt and refund of EMD of e-tender through state
No. 1160-F dt. 28.02.2014
Mandatory publication of e-tender through state Govt. e-tender portal
FS-33/2014 dt. 30.01.2014
Setting up of Digital Signature Certificate Registration Authority by NIC at Salt Lake.
No. 460-F dt. 27.01.2014
Reconstitution of state level core committee for e-tender
No. 6932-F dt. 29.08.2013
Mandatory e-tender for procurement of and above Rs.5 lakh
No. 8385-F dt. 22.11.2013
Guidelines for engagement of consultants and financial delegations upto Rs. 10 lakh for expenditure towards consultancy fees
No. 4470-F dt. 05.06.2013
Amendment of 1240-F(Y) to restructure the payment schedule
No. 4245-F dt. 28.05.2013
Exemption given to SSI units from EMD/SD applicable to supply contracts only
No. 1240-F dt. 18.02.2013
Accounting procedure of execution of works through PSUs
No. 2254-F dt. 24.04.2014
Amendments in the West Bengal Financial Rules, Volume-I, e-tendering
No. 137 dt. 24.04.2014
Amendments in the Public Works Department Code
No. 1592-F dt. 20.03.2014
Submission of hard copy of EMD document mandatory for selected bidder only-Amendment of 11 77-F(Y)
No. 1177-F dt. 28.02.2014
abolition of enlistment of contractors, availability of tender documents through departmental website free of cost and deposit of EMD/SD
No. 3212-F dt. 22.04.2013
Clarification of rule 47D of WBFR
No. 3007-F dt.12.04.2013
Amendment of rule 47D(4) (b) (ii) of WBFR to make vetting of estimate of and above Rs.5 crore by Chief Engineer, PWD mandatory
No. 375-W dt. 23.04.2013
Matching order of PWD for the FD memo. No. 3007-F(Y) dt. 12.04.201 3
No. 1679-F dt. 24.03.2014
Heads of accounts for deposit of recoveries made by deduction from contractors’ bills – in continuation of memo no.3962-F dt.29.05.2006
No. 3962-F dt. 29.05.2006
Procedure for recovery of Tax revenue, cess, SD etc., from contractor’s bill and accounting for the same
No. 110-FB dt. 26.04.2013
Introduction of new LOC system
No. 2088-FB dt. 28.02.2014
e-Bantan under IFMS to start from 01.04.2014 for fund flow, other modules to follow
No. 9055- F dt.30.12.2013
Financial power to install landline telephone with broadband facility for DDOS in connection with IFMS
No. 1746-F dt. 26.3.2014
Guideline for transfer of fund to bank account and withdrawal from deposit account, and relaxations for IFMS.
No. 2261-F dt. 15.03.2013
Discontinuance of the practice of inviting bids for investment of Government money in the financial institution offering highest interest rate
No. 585- F dt. 21.01.2013
Further guidelines for operation of bank account and investment of Government money.
No. 8954- F dt.20.12.2013
Legal vetting of the PPP documents by the TA
No. 8384-F dt. 22.11.2013
Guideline and clarification for engagement of TA and delegation of financial power to pay TA’s professional service charge
No. 1726-F dt. 25.03.2014
Collection of Examination fees of PSC & traffic fine of WBP through GRIPS portal
No. 531-F dt. 30.01.2014
Collections of Examination fees of WBHRB through GRIPS
No. 5533-F dt. 09.07.2013
Inclusion of three more banks in GRIPS
No. 1241-F dt. 18.02.2013
Refund procedure for tax revenue collected through GRIPS
No. 175-F dt.09.01.2014
Amendment of (i) Rule 5 to include definition of Deputation and Detailment and (ii) chapter XII to make revised provision of foreign service deputation and detailment
No. 1084-F dt. 25.02.2014
Inclusion of one more designation of software personnel and corresponding remuneration- amendment of no.5859-F(Y)dt.22.07.1 3
No. 5859-F dt. 22.07.2013
Engagement of software personnel in e- governance project and their remuneration
No. 4011-F dt.20.05.201 3
Enhancement of the monthly remuneration of Casual/daily rated/contractual workers dptts/directorates/regional offices etc.
No. 2089-FB dt. 28.02.2014
New scheme of housing loan scheme ‘Akansha’ and cashless medical treatment facility
No. 177-F dt. 09.01.2014
Amendment of WBS (Secretariat Common Cadres of Dy. Secretaries and Asstt. Secretaries )Rules, 1984
No. 176-F dt. 09.01.2014
Amendment of WBS(Secretariat Common Cadres) Rules, 1984
No. 307-F dt. 17.01.2014
Delegation to the controlling dptt., to transfer employee on deputation/detailment without reference to FD in some cases.
No. 1181-F dt. 28.02.2014
introduction Computerized Central Clearing System (CCCS) for file dispatch to other departments
No. 1872-F dt. 02.04.2014
Submission of grant-in-aid bills/cheques for salary in COSA-compliant format
No. 5655-F dt. 15.07.2013
Extension of date for Submission of bills under COSA and authority to purchase computers and peripherals for COSA in anticipation of allotment of fund package for salary bills and manner of procurement of hardware to be used for the purpose
No. 1678-F dt. 24.3.2014
One-time waiver from penalty, fine for late Submission of IT returns.
No. 1751-F dt. 27.02.2013
Amendment of FD memo. No. 10263-F(Y) dt. 18.12.12 – reg credit confirmation and regularization of missing credit
No. 5307-F dt. 03.07.2013
Amendment of Rule 4.1 92(7) of WBTR, 2005 to return the family pensioner’s portion of PPO
No. 1833-F dt. 01.03.2013
Amendment of DCRB rules to (i) waive AGWB’s certificate on qualifying service before voluntary retirement, and (ii) abolish weightage to qualification service – amendment of 6620-F
03-APS dt. 15.01.2013
Discontinuance of extant scheme of payment of state allowance to Freedom Fighters and political sufferers
04-APS dt. 15.01.2013
Introduction of new scheme of payment of monthly allowance to Freedom Fighters and political sufferers
Download: Compendium of Government Orders – Part II, Source
PWD schedule of rates as on 2017.
PWD schedule of rates as on 2017.
Schedule of Rates (SOR), Public Works Department, Govt. of West Bengal, is published after the Incorporation of the GST Act, 2017, All Addenda and Corrigenda of SOR.
Schedule of Rates (SOR), Public Works Department, Govt. of West Bengal, is published after the Incorporation of the GST Act, 2017, All Addenda and Corrigenda of SOR.
1. Building Works including Material, Labour and Carriage
Effective from 01.11.2017. Building Works, 2017
2. Sanitary and Plumbing Works
Effective from 01.11.2017. Sanitary Plumbing Works, 2017
3. Road and Bridge Works
Effective from 30.08.2018. Road and Bridge Works, 2018
4. National Highway Works
Effective from 16.04.2015. National Highway Works, 2015
Effective from 01.06.2019. National Highway Works, 2019
5. Electrical Works
Effective from 01.11.2017. Electrical Works, 2017
Guidelines and Procedures to get Estimates vetted by PWD
Guidelines and Procedures to get Estimates vetted by PWD
Estimated cost shall be based on PWD’s Schedule of Rates for the scheduled items of work and market rate as approved by the Head of Engineering wing of the Agency/Organisation for the non-scheduled items of work.
Government of West Bengal
Public Works Department
Nabanna
No. 338/SPW/2014 Date:- November 18, 2014
MEMORANDUM
Sub: Guidelines and procedure to be followed to get estimates vetted by PWD
It has been observed that estimates received by Planning & Monitoring Circle of PWD from different Government Departments for vetting could not be processed and released in time due to lack of proper information and supportive documents. It normally takes a lot of time to correct the deficiencies in the estimates even after taking up the matter with the concerned Department.
2. To avoid such delays and expedite the process of vetting of estimates by PWD, it is decided that all the Departments should follow the following guidelines to ensure timelines:
(i) As per Finance Department, Audit Branch’s Notification No. 5400-F(Y) dt. 25/06/2012 “Estimated cost shall be based on PWD’s Schedule of Rates for the scheduled items of work and market rate as approved by the Head of Engineering wing of the Agency/ Organisation for the non-scheduled items of work.”
(ii) No deviation in the specification should be made in case of scheduled items.
(iii) It is decided that for any item of work where rate is not available in the PWD’s Schedule, CPWD’s Schedule or Delhi Schedule of Rates may be adopted.
(iv) If any non-scheduled item is included in the estimate, proper supporting papers alongwith rate analysis should be given.
(v) Analysis of rates of non-scheduled item may be done after taking quotation only. For specialized work, if it is not possible to obtain a number of quotations, single quotation may be given to justify the rates.
(vi) Derivation of lump-sum rates should be given with proper justification and supporting authenticated documents.
3. All the Departments sending estimates to PWD for vetting are requested to comply with the above guidelines to ensure timely vetting.
By order of the Governor
Principal Secretary to the
Govt. of West Bengal
Public Works Department
PHE Schedule of Rates for Civil and Mechanical/ Electrical Works
PHE Schedule of Rates for Civil and Mechanical/ Electrical Works
GOVERNMENT OF WEST BENGAL
DEPARTMENT OF PUBLIC HEALTH ENGINEERING
NEW SECRETARIAT BUILDINGS (7th floor), KOLKATA – 700001
Memo no:- PHE/IV/2583/W-82/2021 Date: 02.11.2021
ORDER
The undersigned is directed by order of the Governor to say that, the Governor is pleased to accept the Schedule of Rates (Civil & Mechanical/ Electrical) recommended by the Schedule Committee formed vide Order No. PHE/IV/2018/W-108/2020 dated 04.12.2020 at its meeting held on 04.10.2021.
2. This order issues in tandem with the approval of Secretary of this Department.
3. All concerned are being informed.
By order of the Governor,
Additional Secretary
to the Government of West Bengal
Schedule of Rates for Mechanical/ Electrical Works upto November, 2021.
Procurement of Computer related Items upto Rs. 5 Lakh
Procurement of Computer related Items upto Rs. 5 Lakh
Government of West Bengal
Finance Department
Audit Branch (Group T)
“NABANNA” 325, Sarat Chatterjee Road, Howrah-711102
(E-1067266)
No: 155-F(Y) Date: 13.01.2025
MEMORANDUM
In terms of Finance Dept. Order No. 2391-F(Y) dated 10.06.2022, procurement of Computers and IT related accessories up to Rs. 5.00 lakh for any office can be allowed by the concerned Administrative Department subject to observance of the Delegation of Financial Power Rules, 1977, as amended till date, and subsequent orders issued in this regard.
It is hereby clarified that the Rs. 5.00 lakh ceiling fixed for procurement of computer related items in terms of the order no. ibid is applicable only for the projects funded under Administrative Expenditure.
So far as procurement of computer systems as part of a project under State Development Schemes is concerned, the Administrative Departments may take up projects as per the financial power delegated to them vide FD Memo No. 5035-F(Y) dated 28.08.2023.
However, the existing provisions for procurement of such items from GeM will continue to remain applicable in all such cases.
Additional Chief Secretary to the
Government of West Bengal
Google Sites
Report abuse