PREPARATION OF BILLS FOR SUBMISSION TO THE TREASURY SIB SANKAR BANIK, W.B.A&A.S DEPUTY FINANCIAL ADVISER, DEPARTMENT OF MUNICIPAL AFFAIRS, JUDICIAL & LAW. GOVERNMENT OF WEST BENGAL.

Procedure of preparation of bills: Only printed bill forms must be used. Computerised bills are also being accepted. All bills should be drawn up in the particular T.R. Form (as per WBTR 2005) meant for it. All bills should be submitted in original. Carbon copies are not acceptable by treasuries. Bills must be drawn up and signed in ink or a ball point pen. (However, with computers coming into use more and more, computerized bills are now being accepted by the treasuries though signature by the DDO is still required to be made in ink (by using a fountain or a ball point pen).

Procedure:…… A bill normally consists of the following – Information Sheet (containing bill no., DDO code, Departmental code, DP code, amount, etc.), Bill Extract (containing head of account, DDO info, DP code, amount, etc.), duly filled up bill form, copy of sanction order, any computation sheet, sub-vouchers, etc. All these need to be checked up properly before sending a bill to the treasury. Amount of the bill should be written both in figures and words. Fraction of a rupee should be rounded off to the nearest rupee. Care should be taken to prevent any chance to interpolate the figures in the pay order.

Procedure:…… There should not be any erasures on a bill. All corrections should be attested by the DDO under his full signature. Proper classification of the service head of account (17 / 19 digit) should be given in full. For each head of account there should be only one bill. Two or more heads cannot be included in one bill. Duly attested copy of Sanctioning Order, if any, should be attached with the bill. Where the existing power of the DDO does not allow him to draw a bill, countersignature of the competent authority will be necessary.

Procedure:…… Tax at source for Income Tax and VAT should be deducted as per rules from works contract bills. There is a space for indicating that a bill is “under certain rupees.” This should be properly filled in red ink. Office copy of the bill should be initialled by the DDO and kept in a chronological order in his office. This is a safeguard against any fraud or double payment. Recording the DDO Code on the bill should be ensured.

Procedure:…… As per G.O. No. 528-FB dated 1/3/2005 indicating the Demand No. and the Department Code on the body of the bill has been made compulsory. DDO will record a certificate on the body of the bill saying that the bill had not been drawn before and that the fair copy and the office copy of the bill agree (Rule TR 4.025). In case of bills submitted for purchase of goods stock certificate mentioning stock ledger folio is absolutely necessary. Bills should be presented through the Bill Transit Register drawn up in TR Form No. 6. The BTR should be authenticated by the concerned Treasury Officer (TR 4.021) before use.

Procedure:…… *No bill should be forwarded unless supported by allotment. There are, however, certain exceptions to this general rule that are intimated to the treasuries by the Finance Department from time to time. Bills that are allowed from time to time to be passed without allotment mainly comprise salary bills, telephone bills, electricity bills, medical reimbursement bills, diet and medicine bills of jails and hospitals, etc. *Salary bills should normally be submitted to the treasury by the middle of the month. Care should be taken to submit telephone and electricity bills within such time so that the payments can be made to the respective authorities within due time and rebates for timely payment can be availed of. Care should always be taken to arrange for drawing a claim as soon as it becomes due.

Procedure of drawal of Arrear Claim Arrear claim more than 1 year but less than 3 years old should be sanctioned after verification by the Head of Office to ascertain that the delay was not because of any negligence on the part of the DDO. If the Head of Office is himself the DDO, then such verification will have to be done by his next higher authority unless the amount is less than Rs.1000/- Arrear claim more than 3 yrs but less than 6 yrs old should be verified and sanctioned by the Head of the Deptt. to ascertain that the delay was not because of any negligence on the part of the DDO. If the claim is a personal claim of the Head of the Deptt. or of an officer above him such verification have to be done by the administrative department.  

Procedure of drawal of Arrear Claim… Arrear claim more than 6 years old should be verified and sanctioned by the administrative department. In all such cases the DDO will have to give a non- drawal certificate and if the claim is of personal nature the fact of its drawal should be recorded in the Service Book of the concerned employee. The sanction order will have to be communicated to the Accountant General (Accounts & Entitlement), West Bengal, the concerned Treasury Officer, the administrative department, the Finance (Internal Audit) Department and the Director of Treasuries & Accounts, West Bengal.

Principles of preparation of bills: There should be an administrative sanction for the withdrawal (TR 4.004 & 4.025). There should be a budget provision and allotment of fund (TR 4.004 & 4.025). The Head of Account (up to the detailed / sub-detailed head) should be noted in the bill at places provided for it (TR 4.004 & 4.025). Progress of expenditure should be clearly indicated on the bill (TR 4.004 & 4.025). All conditions in the Government Order sanctioning the withdrawal should be fulfilled.

Principles of preparation of bills:… In respect of Grants-in-aid bills a utilization certificate and its acceptance should be quoted on the body of the bill. Advances should be drawn only upon receipt of proper authority based on Govt. orders issued with the concurrence of the Finance Department. An advance drawn should be adjusted within 30 days of the withdrawal, if not, at least within 60 days from the date of withdrawal. No second advance is permitted without adjustment of the first (TR 4.138). Purchases should be made as per rules framed in this regard. Particular attention should be given to tendering process wherever purchases are required to be made on the basis of tender / quotation. Stock Certificate and non-withdrawal certificates on the bills are a must (TR 4.145).

Principles of preparation of bills:… Retention orders in respect of temporary posts should be mentioned in salary bills (TR 4.095). Disbursement of the previous month’s withdrawal should be indicated on all Wages Bills (TR 4.119). Where payment has to be made though Bank Drafts, a request to that effect should be made in the bill (Appendix 14 to W.B. Treasury Rules 2005). The signature of the DDO on the bill and the endorsement given by him at the back of open order cheques should be the same as given to the treasury or the bank (TR 4.059 and 4.062).

TR Forms used for drawing up the most common type of Bills TR – 18 Salary; Arrear salary; Medical Allowance; Deputation Allowance; Compensatory Allowance; Overtime Allowance; Tiffin Allowance; Fixed T.A.; Washing Allowance; Conveyance Allowance; Ex- gratia Grant; Leave Encashment; Festival Allowance; Special Allowance; Leave Salary; Leave Salary Advance TR – 21 TA on transfer

TR Forms used for drawing up the most common type of Bills … TR – 22 Leave Travel Concessions (LTC) TR – 23 Travelling Allowance TR – 24 Medical Charges Reimbursement TR – 25 Recoupment of Permanent Advance TR – 26 All contingency expenses like Wages; Office Expenses; Rent, Rates & Taxes; Royalty; Materials & Supplies; Other Charges; Secret Service Charges; Advertising & Publicity, etc. TR – 27 Advance Contingencies TR – 28 Adjustments of Advance Contingencies

TR Forms used for drawing up the most common type of Bills … TR – 31 Grant-in-Aid TR – 33 Stipends and Scholarship TR – 34 Refund of Revenue TR – 36 Loans & Advances; Subsidies of Semi- Govt. establishments, corporations, etc. TR – 37 Marriage / Illness Advance TR – 42 Refund of Deposit TR – 43 Transfer Credit TR – 45 Refund of Lapsed Deposit

TR Forms used for drawing up the most common type of Bills … TR – 60 Withdrawal of Group Insurance –cum- Savings Scheme 1983/1987 in case of retirement / resignation TR – 61 Withdrawal of Group Insurance –cum- Savings Scheme 1983/1987 in case of demise while in service TR – 68 Reimbursement of claims under WBHS,2008 TR – 68A Drawal of advance under WBHS, 2008 The rest of the TR forms or the contents of each Bill form can be located in the West Bengal Treasury Rules, 2005.  

Principles of Classification and Codification of Receipts and Expenditure Classification of Receipts and Expenditure in Government Accounts is necessary for the purpose of proper accounting and budgeting. It is a sort of final address for a receipt or expenditure, expressed in the form of a head of account. State Government, with the concurrence of the Principal Accountant General (A&E), West Bengal, has introduced a 17-digit code along with a 2-digits numerical code for sub-detailed heads under certain detailed heads in respect of expenditure and a 14-digit code for classifying receipts / deposits.

Expenditure Codification Major Head – Function of the Government - 4 digits Sub-major Head – Grouping of various functions of the Government Minor Head – Programme of each function - 3 digits Plan status – Non-plan, Annual Plan & State Plan, Centrally sponsored schemes - 2 abbreviated code Name of Scheme – activities of the organisations under each programme- 3 digits Voted / Charged status - 1 abbreviated code Detailed Head – Object of expenditure 2 digits Total number 17 digits Sub-detailed Head-(if any) 2 digits Total number of digits in the expenditure code19 digits

Example of Expenditure Head Codification Head of Account: 2202-01-014-NP-001-V-01-01 Major Head – 2202 – General Education & Sports, Art and Culture Sub-major Head – 01 – Elementary Education Minor Head – 014 – Inspection Plan status – Non-plan – NP Sub Head – Primary School - 001 Voted (V)/ Charged (C) status Detailed Head – Salaries – 01 Sub-detailed Head – Pay - 01 Total number of digits in the expenditure code - 19 digits

Example of Sub-detailed Head Code 01 - Pay 02 - Dearness Allowance 03 - House Rent Allowance 04 - Ad-hoc bonus 05 - Interim Relief 06 - Constituency Allowance 07 - Other Allowance 08 - Ex-gratia Grant 09 - Ration Allowance 10 - Overtime Allowance 11 - Compensatory Allowance 12 - Medical Allowance 14 - Grade Pay

Receipt Head Codification Major Head – Function of the Government - 4 digits Sub-major Head – Grouping of various functions of the Government - 2 digits Minor Head – Programme of each function - 3 digits Sub Head - Name of Scheme: activities of the organisations under each programme - 3 digits Detailed Head – Object of Receipt - 2 digits Total number 14 digits

Example of Receipt Codification Head of Account: 0049-04-800-021-07 Major Head – 0049 - Interest Receipts Sub-Major Head – 04 – Interest Receipt of State Govt. Minor Head – 800 – Other Receipts Sub Head: Name of Scheme – 021 - Other Advance Detailed Head – 07 - Interest Total number14 digits

More Examples EXAMPLE:- THE CODING PATTERN FOR THE CLASSIFICATION OF TRANSACTIONS FOLLOWED BY THE STATE GOVERNMENT First/ Second Tier Major Head Sub-Major Head 2054  TREASURIES AND ACOUNTS 00    Third Tier Minor Head 095  DIRECTOR ATE OF TREASURIES AND ACCOUNTS Fourth Tier SUB HEAD OR SCHEME HEAD 001-DIRECTORATE OF TREASURIES AND ACCOUNTS FIFTH TIER PLAN STATUS DEPARTMENT- CODE NP FA 18 SIXTH TIER DETAIL /SUB-DETAIL 13 -04 First / Second Tier Major Head Sub-Major Head 2202  Education 01   PRIMARY EDUCATION  Third Tier Minor Head 104  Inspection Fourth Tier SUB HEAD OR SCHEME HEAD 001-PRIMARY SCHOOLS FIFTH TIER PLAN STATUS DEPARTMENT CODE NP ES 15 SIXTH TIER DETAIL / SUB-DETAIL 13 -01

Money received on behalf of the Govt Money received on behalf of the Govt. whose exact deposit head of account is not sure about-refund head will be Deposit it under any of the following heads depending on the nature of the receipt (A.G. W. B’s Memo No. Try/A/C s III/DTA/301 dated 13.2.1987): 0070 – Other Administrative Services - 60 – Other Services – 800 – Other Receipts – 27 – Other Items 0250 – Other Social Community Services – 00 – 800 – Other Receipts – 27 – Other Items 1475 – Other General Economic Services – 00 – 800 – Other Receipts – 27 – Other Items

List of departmental codes & demand no. as given in the annexure to G List of departmental codes & demand no. as given in the annexure to G.O. No. 528-FB dt. 1.03.05 DEMAND NO DESCRIPTION OF THE DEPARTMENT CODE 1 Legislative Assembly Secretariat LA 2 Governor’s Secretariat GS 3 Council of Ministers CL 4 Agricultural Marketing AM 5 Agriculture AG 6 Animal Resources AD 7 Backward Classes Welfare SC 8 Cooperation CO 9 Commerce & Industries CI 10 Consumer Affairs CA 11 Cottage & Small Scale Industries CS 12 Development & Planning DP 13 Education (Higher) EH 14 Education (Mass Education Extension) EM 15 Education (School) ES 16 Environment EN

Departmental codes & demand no… DEMAND NO DESCRIPTION OF THE DEPARTMENT CODE 17 Excise EX 18 Finance a) Finance (Audit) FA b) Finance (IF) IF   c) Finance (Revenue) FT 19 Fire Services FE 20 Fisheries FI 21 Food & Supplies FS 22 Food Processing Industries FP 23 Forest FR 24 Health & Family Welfare HF 25 Public Works a) Public Works PW   b) Public Works (Roads) PR 26 Hill Affairs HA 27 Home a) Chief Minister’s Secretariat CM b) Home (C&E) CE

Departmental codes & demand no… DEMAND NO DESCRIPTION OF THE DEPARTMENT CODE c) Home (Civil Defence) CD   d) Home (Commonwealth Relations) CR   e) Home (Defence) DF f) Home (Foreigners & NRI) PI   g) Home (Police) HP   h) Home (Political) PL   i) Home (Press) PS   j) Home (Special) SL 28 Housing HO 29 Industrial Reconstruction IR 30 Information & Cultural Affairs IC 31 Information & Technology IT 32 Irrigation & Waterways IW 33 Jails JL 34 Judicial JD 35 Labour LB 36 Land & Land Reforms LR 37 Law LW

‘ DEMAND NO DESCRIPTION OF THE DEPARTMENT CODE 38 Minorities’ Development & Welfare MD 39 Municipal Affairs MA 40 Panchayat & Rural Development PN 41 Parliamentary Affairs PA 42 Personnel & Administrative Reforms HR 43 Power & Non Conventional Energy Sources PO 44 Public Enterprises PU 45 Public Health Engineering PH 46 Refugee Relief & Rehabilitation RE 47 Relief RL 48 Science & Technology ST 49 Sports & Youth Services a) Sports SP   b) Youth Services YS 50 Sunderban Affairs SA 51 Technical Education & Training ET 52 Tourism TM 53 Transport TR 54 Urban Development UD 55 Water Investigation & Development WI 56 Women & Child Development & Social Welfare SW ‘

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