West Bengal Treasury Rules, 2005 Sib Sankar Banik, W.B.A.&A.S Internal Audit Officer Finance (Internal Audit) Deptt.

The Treasury Rules came into operation from 01. 04 The Treasury Rules came into operation from 01.04.1937 and was known as Bengal Treasury Rules. Even after independence in 1947, the said rule was allowed to be operative till 1952. In 1952 the Rule was modified and the West Bengal Treasury Rules, Vol I & II were framed.

The said rule was again modified in 1977 The said rule was again modified in 1977. Finally keeping in view the total computerisation of the treasuries, a fresh Rule has been framed in 2005 in a single volume. The W.B.T. R 2005 has come into effect w.e.f 10.06.2005

West Bengal Treasury Rules 2005 consists of 9 chapters and 21 Appendices and 67 T.R Forms.

A. Chapters Introductory containing definations etc. General organisation and control over workings of treasuries Receipts and Deposits of money into Govt. A/cs Withdrawal of money from treasury Loans and Advances Deposit

A. Chapters Inter-treasury transfer and Inter-Govt. transfer. Responsibility for withdrawal of money from Govt. Accounts Supplementals like mandate of the Constitutional Authorities and Departmental Regulation.

B. Important Appendices were No 2) Agreement between RBI and Govt. of. WB No 3) Spl. Rules for Irrigation, PWD and Forest Dept. No 10) Rules for payment by cheques in Treasuries No 12) Rules for payment of compensation for land under L.A Act No 15) Rules for payment of pension in Kolkata and in Districts. No 19) W.B. Disbursement of Salary through Bank Rules, 2005

C. Forms Forms used for drawal of fund from treasuries. Challan form for deposit of money in Govt. A/cs T.R. – 7 Bill Transit Register T.R. – 6 L.P.C T.R. – 13 Indemnity Bond T.R. – 16

General Organisation of treasuries There should be at least one or more treasuries at every district or subdivision Headquarter depending upon volume of transaction and administrative convenience. Rules 2.01 of WBTR 2005 Collector shall be overall in charge of the treasuries. SDO also functions as Collector in charge.

General Organisation of treasuries Collective charge of all the section of treasury shall be held by Treasury Officer under supervision of Collector or Collector- in-charge.. He is assisted by few Addl. Treasury Officers. Rule 2.04 One Drawing and Disbursing Officer shall be attached to only one treasury. Rule 2.10(2) All cheques issued by treasury shall normally be presented to treasury link Agency Bank of RBI for payment. Rule 2.14

Duties of Collector/ Collector-in-Charge (Rule 2.23) He shall inspect the treasury at least once in every financial year. He should verify the stock kept in treasury strong room and satisfy himself that various categories of stamps are maintained properly and kept under double lock. He should see that stamps and blank cheque books are verified by the T.O. in every three months.

Duties of Collector/ Collector-in-Charge Rule 2.23 He shall see that provisions of various rules are adhered to the T.O in the workings of the treasury and all statutory books of accounts are maintained.

Treasury Accounts When a cheque is delivered against a bill, the expenditure is booked against respective head of account. Similarly moneys received are also credited to the respective head. The monthly accounts are generated on the basis of booking of all transactions, paid cheques received from banks, cheques payments known as Reserve Bank Deposit (RBD).

Treasury Accounts Following records are sent to A.G & D.T.A as monthly accounts of the treasury: Cash A/c showing head-wise receipts List of payments showing head-wise expenditure Top schedule showing every individual receipt. Payment subsidiaries showing every individual payment. Verified date-wise monthly statement (VDMS)

Computerisation and DDO Now all the treasury operations are computerised. Even treasury A/Cs are transmitted to DTA through leaseline. Smooth treasury function depends on correct informations to be provided by the DDO. The receipts and payments are analysed at DTA and informations are supplied to respective Department according to the requirement sent by the Deptt.

Computerisation and DDO In a computerised treasury, every DDO is alloted a nine digit Alpha-numeric code which must be affixed on every drawal of bill. Example:- NPGHMA001 17/19 digit head of account code has to be affixed on bill whereas the receipt head code should be of 14 digit.

Computerisation and DDO Example: Payment head:- 2070-00-003-NP-005-V- 01-07 Receipt head:- 0070-60-800-009-27

Few important Provisions of WBTR 2005 4.018 & 4.019 – New D.D.O DDO of a newly established office will be allowed to draw fund from the treasury only after a letter of authority is received by T.O from A.G (A&E), WB. Specimen signature of the DDO and countersigning officer along with G.O of creation of office and declaring a post to function as DDO shall be sent to A.G by the Admn. Deptt.

Few important Provisions of WBTR 2005 4.028 (Erstwhile SR-96 of T.R Vol -1) The Head of office who is the DDO may authorise any Group A officer of his establishment to sign bill on his behalf by communicating the name of the officer and his specimen signature to treasury. However, the DDO appointed by the Admn. Deptt. can only be changed by the order of the Deptt.

Few important Provisions of WBTR 2005 4.007 No T.O shall have no general authority to make payments on demands presented to treasury except otherwise provided under rules to make payment by him specifying:- Name of treasury from where payment will be made Name of DDO Purpose of sanction Head of A/c Allotment of fund.

Few important Provisions of WBTR 2005 4.008 The Treasury Officer shall not honour any doubtful claim. He may return the bill for clarification. If he is not satisfied with the reply, he may refer it to DTA, WB or to the Finance Deptt. through DTA, WB.

Few important Provisions of WBTR 2005 4.021 All bills against Government shall be presented by an authorised DDO through duly authenticated Bill Transit Register. After such checks and verifications stated in rules and regulations if a bill is found admissible the T.O shall issue cheque drawn up link bank against the bill.

Few important Provisions of WBTR 2005 4.025 General instructions regarding preparation of bills – important points:- DDO’s code and full accounts classification with Demand No and Departmental Code shall be recorded in each bill. All corrections shall be attested by full signature of DDO

Few important Provisions of WBTR 2005 Charges against two or more major, sub- major, minor scheme or detail head shall not be included in one bill Order sanctioning the charge shall be quoted on bill Non-drawal of charge earlier shall be noted on bill Bill should be prepared in proper form.

Few important Provisions of WBTR 2005 4.059 Checks applied by treasury. Important points:- Bills has been entered in BTR of the authorised DDO under dented signature. Instructions laid down in Rule 4.025 reg. preparation of bill have been followed. Claim is admissible with ref to W.B.T.R, WBFR, DCRD Rules or any other rules or executive order of Govt.

Few important Provisions of WBTR 2005 Head of a/c, arithmetical calculations are correct. All schedules have been annexed. The Treasury shall check the competence of the officer issuing sanction order with ref to DFPR, 1977

Few important Provisions of WBTR 2005 4.070 Presentation of bill to Treasury:- All DDO shall maintain a Bill Register in form prescribed by WB. Fin. Rules. An authorised officer shall review the Bill Register monthly and record the result of review thereon. A Bill Transit Register shall be maintained in T.R. Form No 6. To prevent presentation of fraudulent bill, the BTR shall be authenticated by the T.O and reviewed bi- weekly by DDO and result of review shall be recorded thereon.

Few important Provisions of WBTR 2005 4.081 First pay and allowances:- The first pay & allowances bill shall be supported by L.P.C in T.R. Form-13 T.O. shall verify the transfer order or appointment letter, availability of vacant post or order sanctioning new post. DDO shall also furnish certificate regarding receipt of satisfactory medical fitness report and Police Verification. In case of transfer, the Head of Office may allow to draw salary of both employees for one month.

Few important Provisions of WBTR 2005 4.083 & 4.084 – Death of payee:- Pay and allow may be drawn from the day of death reckoned from midnight to midnight. Payment upto Rs 20000/- may be paid by Head of Office on his satisfaction about right and title of claimant. Order of Admn. Deptt. is required for payment above Rs 20000/-. In case of doubt, succession or Heirship Certificate may be called for.

Few important Provisions of WBTR 2005 4.121 Responsibility of DDO Every Govt. Officer shall exercise same vigil in respect of petty contingent expenses as a person or ordinary prudence may be expected to exercise in spending his own money.

Few important Provisions of WBTR 2005 4.121 Responsibility of DDO The DDO shall ensure that- Rules reg. preparation of bill are observed. The money is required for immediate disbursement on actually been incurred. The expenditure is within available allotment of fund. All steps have been taken to obtain additional allotment, if required. He shall furnish monthly statement of actual expenditure to the Controlling Officer by 10th day of next month.

Few important Provisions of WBTR 2005 4.122 Responsibility of Controlling Officer:- To see that Previous sanction is attached. Relevant vouchers are received and in order. Items of exp. is obvious necessity and at reasonable rate. Calculation is correct and exp. does not exceed the allotment.

Few important Provisions of WBTR 2005 4.123 The DDO shall obey the rules for cancellation and destruction of sub. voucher. All sub-vouchers shall be preserved for three complete financial years.

Few important Provisions of WBTR 2005 4.145 Bill for purchase of stores shall be accompanied by a certificate stating The articles shown in voucher have actually been received and entered in stock register. That the quantities are correct and their quality according to specification. That the rates paid are not in excess of market rate. Suitable notes have been made in indent and invoices to prevent double payment.

Pension payment Rule 4.160 to 4.193 of WBTR, 2005 Detailed procedures for pension payment have been laid down in these rules regarding identification of pensioners, monthly payment, life certificate submission, conversion of pension to family pension and LTA payment etc.

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