Pay & Accounts
There are 2 Principal Accountant’s General offices and 1 Accountant’s General Office located in Kolkata each having separate work jurisdiction and responsibilities as regards state Accounts and Audit.
Drawal of Bills in Anticipation of Allotment of Fund for FY 2024-25
Monthly Treasury Account Submission Online via IFMS
State Government has decided to allow acceptance of only the following categories of bills by Treasuries/ PAOs in anticipation of allotment of fund for the period from 01.04.2024 to 30.06.2024 in the financial year 2024-25.
Governor is please to introduce the online accounts submission procedure in the form of a sub-module ‘e-Accounts’ under CTS module of WBIFMS.
Modalities of receipt of funds into deposit accounts maintained at various treasuries/ PAO’s through GRIPS using inter-treasury transfer of fund mechanism
No further concurrence of Gr T of Finance Department would be required for transferring the same to the earmarked/ designated bank account of the State Nodal Agency (SNA) of that Scheme.
Departments should assess the DDO wise and Head of Account wise requirement of fund for 2nd Quarter of the current financial year within 15.06.2023 before sending the proposals for further allotment to Finance Department.
all the Drawing and Disbursing Officers and Operators/ Administrators of Deposit Accounts are requested to adhere to the following schedules for submission of bills/ advices in February and March 2023.
New “CTS 2010” cheques, with security features required for digital clearance, will be printed by the Directorate of Treasuries and Accounts, West Bengal and the existing cheques available with the PAO/ Treasuries and the Deposit Account operators would be replaced by the new “CTS 2010” cheque.
State Government has decided to allow acceptance of the following categories of bills by Treasuries/ PAOs in anticipation of allotment of fund for the period from 01.04.2022 to 30.09.2022 in the next financial year 2022-23.
Bills received prior to 28.02.2022 should be processed by 04.03.2022. Bills received from 01.03.2022 to 16.03.2022 should be processed within the next day of receipt of the bill.
From 10.02.2022 the Treasuries and Pay & Accounts Offices will start following the usual process of receiving Physical Bills and Advices following physical distancing norms and appropriate health and hygiene protocols.
· Submission of Bills in Treasuries during Resurgence of Pandemic COVID-19
Only those e-Bills and Advices, having Bill/ Memo Date on or after 10.01.2022, shall be received through the system in online mode, without physical copies, by the Treasuries/ Pay & Accounts Offices.
· Physical Submission of Bills in Treasuries/ PAOs w.e.f 01.11.2021
Governor is pleased to decide that from 01.11.2021 the Treasuries/ Pay and Accounts Offices will start following the usual process of receiving Physical Bills and Advices following physical distancing norms and appropriate health & hygiene protocols.
· Drawal of Bills in Anticipation of Allotment of Fund for Financial Year, 2021-22
State Government has decided to allow acceptance of the following categories of bills by Treasuries/ PAOs in anticipation of allotment of fund for the period from 01.04.2021 to 30.06.2021 in the next financial year 2021-22.
· Guidelines for Presenting Bills at Treasury/ PAO, 2020-2021
- Bills returned/objected before 16.03.2021 shall be resubmitted by 19.03.2021. b. Bills returned/objected during the period from 16.03.2021 to 19.03.2021 must be resubmitted by 24.03.2021. c. Bills returned between 20.03.2021 and 26.03.2021 must be resubmitted on the very next day. d. Bills returned on 30.03.2021 & 31.03.2021 must be resubmitted by 4 PM on the…
· Physical Submission of Bills in Treasuries/ PAOs w.e.f 01.02.2021
Government offices in West Bengal have resumed their normal function, so, physical submission and processing of all bills and advices in Treasuries and Pay and Accounts Offices will be resumed w.e.f 01.02.2021.
· Drawal of Bills in Anticipation of Allotment of Fund for the year, 2020-21
State Government has decided to allow acceptance of the following categories of bills by Treasuries/ PAOs in anticipation of allotment of fund both in the remaining part of current Financial Year 19-20 (till 31.03.2020) and in the next Financial Year 20-21.
· Providing Essential Treasury related Services during Lockdown
During this period priority shall be processing of the urgent bills related to essential services like Health, Fire and emergency, Police, Civil Defence, Bills related to Salary, Wages, Pension, Social Assistance Schemes, Scholarships, payment of agencies providing Security/ Housekeeping/ Conservancy/ Man power supply, etc.
· Discontinuation of Issuance of Cheque by Treasuries/ PAOs
Discontinuation of issuance of cheque from different deposit accounts for depositing the General Provident Fund/ Provident Fund subscription in the Treasury Linked Bank.
· Implementation of Cheque Truncation System (CTS)
Cheque Truncation System of movement of digital images of the cheques from the link Banks to the PAOs/Treasuries for accounting of the same and from the PAOs/Treasuries to the Office of the Accountant General along with monthly accounts.
· Guidelines for Payment of Bills of Works/ Forest Departments
Every bill drawn in TR Form No. 70 against such Project IDs would be charged against the approved project cost. Enhancement of approved project cost may be made after due approval of competent authority.
· Guidelines for Presenting Bills at Treasury/ PAO, 2018-2019
Date by which bills/ Advices are to be submitted to Treasury/ Pay & Accounts Offices for which Sanction/ Allotment received upto 28.02.2019 is 08.03.2019.
· Steps for Issuance of DDO Code and Drawal Authority
Steps for Sanction of new DDO (Drawing and Disbursing Officer); Steps for issuance of drawal authority/ DDO code when an office is shifted from jurisdiction of one Treasury to other.
· Drawal authority for Drawing and Disbursing Officers
The specimen signature of a DDO in respect of a newly established office or an office shifted from the jurisdiction of one treasury to another treasury, shall be forwarded by the Directorate of Treasuries & Accounts, West Bengal.
· Ensuring Adequate Allotment to DDOs and Drawal of Bills, 2018
Government has decided to allow acceptance of the following categories of bills by Treasuries/ PAOs in anticipation of allotment of fund from 1st September, 2018 to 31st December, 2018 of current financial year 2018-19.
· Categories of Bill to be accepted by Treasuries/ PAOs, 2018
State Government has decided to allow acceptance of the following categories of bills by Treasuries/ PAOs in anticipation of allotment of fund for July and August of current financial year, 2018-19.
· Discontinue Reports/ Registers at Treasuries/PAOs
After introduction of IFMS, certain Reports/ Registers maintained in the Treasuries/ PAOs Offices have become redundant and no longer required to be maintained.
· Payment of Salary for the Month of September, 2017
In view of Puja Festival 2017, Salary for the month of September shall be paid on the penultimate and last working day of this month i.e. by 25.09.2017.
· Irregular Deposition of Income Tax through TR-7 Challan
No Income Tax should be deposited at the Treasury linked Bank through TR-7 Challan under 8658-Suspense by the DDO/Administrator of LF, PL, Other Deposit Account/Individual.
· Ensuring Adequate Allotment to DDOs and Drawal of Bills, 2017
From 01.05.2017 to 30.09.2017, by which time all allotting and sub-allotting authorities will take necessary steps so that all allotments may reach the DDO and Treasuries/ PAOs in time.
· Procurement of Computer Consumables (Ribbons, Toners, Cartridges)
Treasuries, Kolkata Pay & Accounts Offices and DPPG, WB will henceforth procure all the Computer consumables directly for smooth functioning of the offices.
· Submission of Bill to Treasuries – No more Annexures
Discontinuation of submission of Bill Extract, Top Sheet, Duplicate copies of Schedules and Acknowledgement along with the physical copy of the bill at the Treasury/ PAO.
· Guidelines for Presenting Bills at Treasury/ PAO, 2016-2017
Bills returned/objected before 16.03.2017 shall be submitted by 17.03.2017 and bills returned/objected during the period 17.03.2017 to 21.03.2017 must be submitted by 24.03.2017.
· Procedure to be followed by DDOs of Newly created Departments
Existing DDOs of erstwhile departments shall continue to function as such up to 31.03.2017 with respect to all bills except pay bill for the month of March, 2017.
· Payment of Claims in Anticipation of Allotment (Dec, 2016)
Payment of claims under West Bengal Health for All Employees & Pensioners Cashless Medical Treatment Scheme, 2014 in anticipation of allotment.
· Passing of Bills in Anticipation of Allotment upto Dec, 2016
Passing of bills in anticipation of allotment of fund for the period upto 31st December, 2016 in case of the DDOs who have got some allotment through e-Bantan.
· Refund of Tax/ Non-Tax Revenue incl. EMD/ SD Money
In respect of EMD/SD money, refund will be drawn on sanction of respective Departmental Officer in whose favour amount has been deposited through GRIPS portal.
· Bill Submission Date to PAO and Treasury in March, 2016
Last Date by which bills are to be submitted to Treasuries is 28.03.2016 for Works & Forest Division bill against Sanction/Allotment order issued before 22.03.2016.
· Payment of Salary and Others for the Month of March, 2016
SALARY IN RESPECT OF STATE GOVT. EMPLOYEES MAY BE PAID ON 02.04.2016(STOP) WAGES, HONOURARIUM, STIPEND AND REMUNERATION OF ANY KIND PAYABLE MONTHLY MAY BE PAID ON 02.04.2016.
· Guidelines for Submission of Bills to Kolkata PAO, 2015-2016
Salary Bills for March, 2016 should be presented by 11.03.2016. Bills for other personal claims must be submitted on or before 14.03.2016. Bills returned upto 04.02.2016 must be resubmitted on or before 15.02.2016.
· Guidelines for Submission of Bills to Treasury for 2015-2016
Bills against Sanction/ Allotment orders issued upto 26.02.2016 must be submitted to Treasury by 15.03.2016; No new Bills shall be received by the Treasury after 4 pm on 31.03.2016.
· Treasuries/ PAO’s/ Banks will not accept Non-CTS-2010 Cheques
The “CTS-2010” standard cheque forms issued from the Treasury/PAO have the standard printed in the left-side margin of the cheque form with some security features, such as quality of paper, void pantograph, watermark, etc.
· Discontinuation of LOC System – Procedure for Bulk Purchase
Resource division will procure the materials within the delegated power of the Executive Engineer in charge of the Resource Division concerned. Otherwise sanction from the competent authority shall be necessary.
· Discontinuation of LOC System – Further Guidelines
The requisitioning non-works department will provide fund through e-bantan to the authority in the works department, i.e., Chief Engineer, along with administrative approval;
· Passing of Bills in Anticipation of Allotment upto May, 2015
Government has decided to allow acceptance of bills by Treasuries/ PAOs in anticipation of allotment of fund for the first two months of the Financial Year, 2015-16, i.e., upto 31.05.2015.
· Discontinuation of LOC System – Procedure of Drawal of Fund
A detailed procedure of drawal of fund from the Treasury/ PAO for expenditure related to Works and Forest and its accounting in the respective divisional office and Treasury/ PAO.
· Discontinuation of present Letter of Credit (LOC) System
Discontinue the present LOC System for execution of Works and Forest Expenditure and bring the working of the Works and Forest Divisions under the ambit of the Treasury System through allotment of funds w.e.f. 01.04.2015.
· Guidelines for Submission of Bills to Treasury for 2014-2015
Bills against sanction/ Allotment Orders issued up to 27th February, 2015 must be submitted to Treasury by 16th March, 2015. No new Bill shall be received by the Treasury after 6 p.m. on 31.03.2015.
· Guidelines for Submission of Bills to Kolkata PAO, 2014-2015
Salary Bills for March 2015 should be presented by 13.03.2015. Bills for other personal claims must be submitted on or before 13.03.2015. Bills returned upto 06.02.2015 shall be resubmitted on or before 13.02.2015.
· Transfer and Posting Policy of AGWB Staffs
Board is constituted comprising of i) Sr. Accounts Officer/ Accounts Officer (Administration), ii) Secretary to the Accountant General and iii) Internal Audit Officer.
· Payment of Salary for the Month of September, 2014
Salary in respect of all State Govt. Employees may be paid on 26.09.2014. Wages, Honorarium, Stipend and Remuneration of any kind payable monthly may be paid on 26.09.2014 in Kolkata and districts.
· Release of Fund from PAO & Treasury for Financial Year 2012-13
Consolidated instructions regarding release of fund from Kolkata Pay & Accounts Offices and Treasuries in the financial year 2012-13.
· Directions to PAO for Financial Year Closing, 2011-12
Instructions to all DDOs under your administrative control and under the payment control of Kolkata Pay & Accounts Offices to strictly follow the programmes.
· Passing of Bills in Anticipation of Allotment upto March, 2012
Following types of bills may be passed in anticipation of all allotment of fund for the period up to 30th March, 2012: Salary/ Remuneration/ Wages, Honorarium.
· Salary Payment Date of Employees of Non-Govt. Aided Colleges
Disbursement of salary of and non-teaching employees of Non-Government Aided Colleges will be made on the first working day of the month following the month to which such salary relates.