Finance Rules
West Bengal Financial Rules #WBFR
The cost of AMC / CMC to be executed is within 10% of the cost of procurement of this equipment (including cost of installation).
Government of West Bengal has created a “Centre for Fiscal Policy and Public Finance, West Bengal (CFPPF-WB)” to train officers of Government of West Bengal and parastatals in various aspects of Public Financial Management (PFM).
All Head of the offices under Govt. of West Bengal have the financial power for sanctioning the reimbursement cost of medical attendance and treatment under West Bengal Health Scheme (WBHS).
Financial power of the Heads of the Administrative Departments towards acceptance of tenders with less than 3 qualified bidders in 2nd or subsequent calls will be Rs. 10 crore.
Every document that is presented for registration shall be accompanied by a true copy (hereinafter referred to as copy) thereof prepared in the manner specified in these rules.
The West Bengal Registration Rules, 1962 published vide notification no. 541-Regn dated 26.04.1963. Maintenance of Register books, papers and documents in registration offices and their custody and also destruction of documents.
Procurement of rental services for office vehicles can be made from an unregistered service provider on production of a self-declaration to the effect that the aggregate turnover of the supplier does not exceed twenty lakh rupees.
Maximum financial powers for sanctioning any extra item or items, substituted item or items, and deviation in quantity or quantities at a time or one or two of it.
Governor has been pleased to enhance the limit of financial power of the Additional Chief Secretary/ Principal Secretary/ Secretary for administrative approval for any plan expenditure upto Rs. 20.00 Crore.
Applicability of West Bengal Financial Rules for all Procurements and Works in all parastatals incl. procurements and works funded from their own source of fund.
· Restriction on Transfer of Fund from Scheme Head to Bank Accounts
Restriction on Transfer of fund from Scheme Head to Bank Accounts of the Directorates, Societies, PSUs, Corporations, Statutory Bodies, Samitis, Boards/ Unnayan Parishads, etc. and providing information regarding bank accounts
· Technical Vetting Power of the Engineers under Panchayat
Financial limit for technical vetting of any scheme for Sub-Assistant Engineers, Assistant Engineers, Executive Engineers and Superintendent Engineers will remain unchanged.
· Amendment of Rule 47(9)(b) of WBFR due to Introduction of GST
Bidders shall submit copy of a) Valid PAN issued by the IT Deptt., Govt. of India b) Valid 15-digit Goods and Services Taxpayer Identification Number (GSTIN).
· Advertisement and Publicity Expenses by I&CA – Financial Power
Enhancement of financial power to incur expenditure on account of Advertisement and Publicity of Information and Cultural Department, West Bengal.
· Re-delegation of Financial Powers delegated by Finance
Financial powers to incur different types of expenditure as delegated by Finance Department, cannot be further delegated to any subordinate officer without concurrence,
· Revised Financial Power for Sanctioning Cost of Treatment
Governor has been pleased to revise the Financial Power for sanctioning cost of medical attendance and treatment to various designated officers.
· Financial Powers Delegated to DGP, West Bengal
Revised financial power of Director General of Police, West Bengal – Rs. 10,00,000/- for Repairs of building-execution of petty repair works only.
· West Bengal Panchayat (Zilla Parishad and Panchayat Samiti) Accounts and Financial Rules, 2003
West Bengal Panchayat (Zilla Parishad and Panchayat Samiti) Accounts and Financial Rules, 2003 published vide No. 4272-PN dated 14th November, 2003.
· Bid Evaluation Committee and Financial Information of the Bidders
Governor is further pleased to direct that a Bid Evaluation Committee (BEC) be constituted under Superintending Engineers who are the tender inviting authorities for all works beyond the tender accepting power of Executive Engineers.
· Substitution of Rule 47(9)(b) of West Bengal Financial Rules
Submission of Sales Tax and Income Tax Clearance Certificate is not necessary by the contractors for contract value above Rs. 50,000=00 as per amendment of Rule 47(9)(b) of WBFR.
· Financial Power for Sanctioning Cost of Medical Treatment
Financial Power of various designated Officers for sanctioning cost of medical attendance and treatment is increased making amendment to the clause 13 (3) of the West Bengal Health Scheme, 2008.
· Delegation of Financial Power to Grant Subsidy in Transport
To grant subsidy for payment of salary, pension and retirement benefits in respect of the existing employees of the Transport Corporations and also for the employees whose appointments under the Transport Corporations.
· Amendment of Rule 177 of WBFR regarding Tenders
Subject to any special rule or order or procedure that may be prescribed by the Government in respect of a particular department, open tender shall invariably be invited for execution of works worth Rs. 1,00,000/- or more.
· Financial Power for Procurement of Drug, Equipment and Other Hospital Consumables
Enhancement of financial power of DDHS (E&S), CMOH, MSVP, Superintendent of various levels of hospitals for procurement of Drug, equipment and other hospital consumables in Health & Family Welfare department, Govt. of West Bengal.
· Amendment of West Bengal Financial Rules
Rule 47(14) – Subject to provision of these rules and any other special rules, suppliers/ service providers sometimes need to be registered or empanelled by the departments/ procurement entities on the basis of their qualification and competence because of the nature of the materials/ service to be procured.
· Delegation of Financial Power to 15 Departments
The Administrative Departments will be required to take a written confirmation direct from the Finance Department, Budget Branch (Group-N) that the Central Share has been credited to the State Exchequer.
· Amendment of Delegation of Financial Power Rules, 1977
Financial power to engage service provider for housekeeping service in the state Government office buildings other than those maintained by PWD, will be delegated to the appropriate level of the Nodal Department of each such Government office buildings.
· Selection of TA for PPP and Delegation of Financial Power
Departments are also approaching Finance Department for vetting the Scope of work/ Terms of Reference of the engagement of Transaction Advisors (TA) of PPP projects.
· Delegation of Financial Power to Release States Matching Share
The Administrative Departments may ensure before releasing any fund on these accounts that the previous released amounts have been substantially utilized, so that the moneys do not remain idle in the bank accounts.
· Delegation of Financial Power to 14 Departments
Governor has been pleased to empower the Additional Chief Secretary/ Principal Secretary/ Secretary to release States matching share as well as Central Share up to the Vote on Account provision.
· Investment in Term Deposit by State Government Institution
To discontinue the practice of inviting competitive bids for Term/ Fixed Deposits from the Banks and shall place their deposits with the bank(s) with whom they have a regular course of business, including public sector banks.
· Delegation of Financial Power for Office Rent
Financial power of District Magistrate and Head of the Department (other than Commissioner/ Secretary) to sanction Office Rent as Rs. 8,000/- and Rs. 10,000/- for each house per month respectively.
· Delegation of Financial Powers Rules, 1977
No expenditure shall be drawn or incurred against a sanction unless funds are made available to meet the expenditure by the Controlling Officers or the administrative departments by valid appropriation or re-appropriation.
· Operation and Maintenance of Bank Accounts with Govt. Fund
Bank account-wise consolidated plus-minus report prepared in the manner prescribed in item 7 of memo. No. 675-F dt. 22.01.2008 should be submitted at the quarterly interval.
· Delegation of Financial Power of Engineering Wings
Maximum 5% excess of “Tender Value” may be accepted by the ‘Tender Inviting Authority’ subject to the overall power of tender acceptance delegated to each level of engineer officers.
· Financial Power of Engineer Officers
Assistant Engineers have the Tender Acceptance Power of Rs. 3 lakhs + 5% excess of Tender value as per the new delegation of financial power rule.
· Maintenance of Cash Book
Undisbursed amount of cash should be deposited to the Govt. account within three months. A certificate by DDO after physical verification of cash and record.
· Government Accounting Rules
The President of India makes Government Accounting Rules in 1990 which describes the general principles of Government Accounting for Government departments.
· West Bengal Financial Rules
In the matter of receipt, custody and disbursement of Government moneys, these rules are supplementary to West Bengal Treasury Rules, and should be applied in conjunction with them.