Treasury

Treasury is the pivot of financial administration in the State. All Treasuries and Sub-Treasuries in a District are headed by the Collector of the district

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.

· Online Submission of Monthly Treasury Accounts through IFMS

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 through GRIPS

Modalities of receipt of funds into deposit accounts maintained at various treasuries/ PAO’s through GRIPS using inter-treasury transfer of fund mechanism

· Transfer of Fund pertaining to Centrally Sponsored Schemes to SNA Account

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.

· Drawal of Bills in Anticipation of Allotment of Fund for FY 2023-24

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.

· Guidelines for Presenting Bills at Treasury/ PAO, 2022-2023

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.

· Implementation of New CTS-2010 Cheques w.e.f. 01.09.2022

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.

· Drawal of Bills in Anticipation of Allotment of Fund, Financial Year 2022-23

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.

· Guidelines for Presenting Bills at Treasury/ PAO, 2021-2022

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.

· Physical Submission of Bills in Treasuries/ PAOs w.e.f 10.02.2022

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.

· Introduction of Treasury Form 68C and 31A

Governor is pleased to introduce the two new TR forms with number TR-68C and TR-31A for drawal of fund related to claims for Reimbursement/ Advance/ Advance Adjustment under WBHS in respect of Government employees/ pensioners and Teachers /Officers of GIA Colleges & Universities.

· 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.

· New TR Form No. 73 for Drawal of various Allowances

Introduction of new TR Form No. 73 for Drawal of various allowances etc which are not drawn through regular Pay Bills.

· 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.

· Furnishing Hard Copy of Beneficiary List to Treasury

With a view to move further towards making paperless treasury system, the Governor is pleased to discontinue the mandatory provision for submission of hard copy of beneficiary list with the bill/advice to Treasury.

· 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.

· Provisions in WBTR, 2005 in regard to DDO Functioning

Any officer of non-Government Organization who is enjoying pay-scale equivalent to Group-A Officer of the Government of West Bengal, may be allowed by the Finance Department to act as DDO of that organization.

· T.R. Form 7C for depositing money for GPF

The existing TR-47 schedule for transfer of money for Provident Fund from the Pay bill submitted by Drawing and Disbursing Officer shall continue to exist as usual.

· Introduction of New TR Form No. 51

Governor is pleased to replace the existing TR Form No. 51 with the new TR Form No. 51. Necessary amendment in West Bengal Treasury Rules will be made in due course of time.

· Surrender of Funds lying in PL/Deposit Accounts – Clarifications

Clarifications regarding surrender of unutilised funds lying in PL/Deposit/Bank Accounts circulated vide F.D. Memo No. 5536-F dated 04.09.2017.

· 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.

· Surrender of Funds lying in PL/ Deposit Accounts

Surrender of unutilized State Funds at the end of the Financial Year lying in Personal Ledger (PL) Accounts/ Deposit Accounts of any parastatal.

· 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.

· Detailed Contingency Bill in TR 28 against Multiple Advances

Modalities of adjustment in Detailed Contingency bill in TR Form No. 28 against multiple advances as well as advances drawn from other treasuries.

· 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.

· Discontinuation of Payment of Pension from Office of AGWB

Governor is pleased to direct that State Pensioners shall be transferred from AGWB to the Pension Disbursement Cell or Treasuries or Public Sector Banks.

· 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.

· Revision of West Bengal Treasury Form No. 70C

The Revised TR form 70C is given in the Annexure. However, the revised TR 70C shall also be used for drawal of security deposit from Security Deposit Accounts as usual.

· West Bengal Motor Transport Workers Welfare Cess

Withdrawal Procedure of the fund from head (8443-00-116-002-07) for payment to the Labour Department/ Transport Workers’ Welfare Board of the State Government.

· 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.

· Constitution of West Bengal Treasury Rule Revision Committee

Governor is pleased to constitute a Rule Revision Committee, for amendment of the West Bengal Treasury Rules, 2005.

· TR 70B to Withdraw Unutilized Money from Works Deposit A/c

Revised TR Form 70B to accommodate provision for withdrawal of unutilized money from Works deposit account for the purpose of refund to the Depositor organisation/ Principal.

· 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.

· Use of Official e-Mail ID by Drawing and Disbursing Officers

All DDOs who have been provided with the e-Mail ID on NIC Mail Server, shall use those e-Mail Accounts only for the official communications instead of other e-Mail service providers.

· Discontinuation of LOC System – Migration from Forest Account

Procedure for migration of outstanding deposit works/ security deposit account balance from Forest accounts to the books of accounts maintained in the Treasury.

· Disbursement of Salary on Last but One Working Day of Month

Salary of the State Govt. Employees and Salary out of Grants-in-aid shall be disbursed on last but one working day of the month. Wages of any other kind and Pension shall be disbursed on 1st working day of the following month.

· Inclusion of some more TR Forms under e-Billing module of IFMS

It is expected that the DDO’s will prefer preparation of the bills in electronic format for the claims to be submitted in the TR forms and acquaint themselves with the e-Billing.

· Passing of Bills in Anticipation of Allotment upto Dec, 2015

Passing of bills in anticipation of allotment of fund for the period upto 31st December, 2015 in case of the DDOs who have got some allotment through e-Bantan in the current financial year 2015-2016.

· Transfer of Local Fund and PF Deposit to Merged Municipalities

Balance in the Local Fund (LF) and Provident Fund Deposit (PFD) accounts is to be transferred to the merged municipalities viz. Bidhannagar Municipal Corporation, Howrah Municipal Corporation and Asansol Municipal Corporation.

· Time-Frame of Contractors Bill Submission by SAE, AE and EE

SAE is required to submit bills to the Sub-Divisional Office within 7 days after claim of the bills by the Contractor. AE should submit the same to Divisional Office within 15 days. EE should submit to concerned Treasury or PAO within fortnight.

· Discontinuation of LOC System – Remittance of Fund

To ensure credit of the amount in the works deposit account opened in the Treasury/ PAO in favour the works/ resource division as the fund was meant for undertaking deposit works.

· TR Form No. 70B for drawal of Fund under Public Account Head

Resource Divisions will use TR form no. 70B for drawal of fund from Treasury/ PAO out of the Deposit account balance instead of T.R. Form No. 26 after discontinuation of LOC System.

· Passing of Bills in Anticipation of Allotment upto July, 2015

Allow acceptance of Bills in anticipation of allotment of fund for the period upto 31st July, 2015 in case of the DDOs who have got some allotment through e-Bantan in the current financial year 2015-2016.

· 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.

· Modification/ Introduction of New TR Forms

Change in the format of existing Bill Register which is not a TR form and introduction of one Appropriation register to be maintained by the DDO.

· 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.

· 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.

· Only Govt. Official may act as Drawing and Disbursing Officer

All the Administrative Departments are requested to ensure that only a Government officer designated as Chief Executive officer/ Executive officer/ Project officer/ Finance officer of a local body is declared as its DDO.

· Passing of Bills in Anticipation of Allotment upto Dec, 2014

State Government has decided to allow drawal of fund from the Treasuries/ Pay & Accounts Offices in anticipation of allotment of fund for the following items of expenditure for the period upto 31st December, 2014

· Guidelines for Drawal of Bills for the Financial Year 2014-15

State Government has decided to allow drawal of fund from the treasuries/ Pay and Accounts offices of the State Government in anticipation of allotment of fund for the following items of expenditure for the period upto 31st July, 2014.

· Submission of 24G/ 24Q/ 26Q by TOs and DDOs within 31.03.2014

All the DDO’s/ Cheque drawing officers of Works and Forest Dptts./ Treasury officers and departmental authorities are requested file returns within 31.3.2014 and thus be relieved of the fines and penalties already imposed by the IT authority.

· Directions to Treasuries for Financial year Ending, 2013-14

All bills, in respect of which payment is desired by 31.03.2014. should be presented to Treasuries so that the Treasury Officers may have sufficient time to make payment by that date.

· Release of Fund from PAO & Treasury upto March, 2014

All the Departments are requested to make available to all offices under its control necessary allotment of fund within the last working day of the financial year 2013-2014 to square off the shortfall under various detailed heads for which bills were passed by the Treasuries/ Pay and Accounts Offices in anticipation of allotment of fund.

· Release of Fund from PAO & Treasury for Financial Year 2013-14

Salary/ Remuneration/ Wages; Honorarium and Additional Honorarium for ICDS staff and expenditure for running ICDS centres; Stipends in respect of Internees, House-staff, P.G. Students and Trainee Nurses of Medical Colleges and hospitals;

· Medical Reimbursment Bill in anticipation of Allotment 2012-13

Bills towards medical reimbursement drawn under the detailed head 07-Medical Reimbursement may also be passed in anticipation of allotment of fund for the period upto the end of the financial year 2012-2013.

· Last Date of Treasury Transaction for Financial Year 2012-13

The last date for all the treasury transactions in respect of the financial year 2012-2013 is rescheduled to 28.03.2013 in case of Jalpaiguri Division instead of 26.03.2013 as stated earlier.

· Programme of Treasury for Closing of Financial Year 2012-13

To ensure speedy and timely disposal of the Bills and for proper checking and correct booking of all the transactions of this financial year by 28th March, 2013.

· Officers of WBAA Service Designated as Treasury Officer

Officers of West Bengal Audit Accounts Service belonging to batch – 2004, who are now posted as Treasury Officers-in-Charge in different Treasuries of the State are hereby designated as Treasury Officers of the respective Treasuries.

· Passing of Bills in Anticipation of Allotment of Fund 2012-13

Stipends in respect of Internees, House-staff, P.G. Students and Trainee Nurses of Medical Colleges and hospitals of different nature under Health & Family Welfare Department.

· Validity Period of Cheque, Draft, Pay Order, Banker’s Cheque

All cheques issued by the State Government shall be valid for three months from the Date of issue. Thus a cheque bearing date 01.04.2013 is payable at any time up to 30.06.2013.

· Broadband Internet Connection in each Treasury

All the Treasuries/Pay & Accounts Offices in West Bengal are functioning under fully computerised system. Each Treasury/Pay & Accounts Office has been allotted Government e-Mail ID. Now, it is felt necessary to provide internet connectivity to each Treasury/Pay & Accounts Office for carrying out the following activities:

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