PREPARATION OF BILLS FOR SUBMISSION TO THE TREASURY

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 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 nondrawal 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; Exgratia Grant; Leave Encashment; Festival Allowance; Special Allowance; 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 – 68 A 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 code 19 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 02 03 04 05 06 07 08 09 10 11 12 14 - Pay Dearness Allowance House Rent Allowance Ad-hoc bonus Interim Relief Constituency Allowance Other Allowance Ex-gratia Grant Ration Allowance Overtime Allowance Compensatory Allowance Medical Allowance 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 number 14 digits

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

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. O. No. 528 -FB dt. 1. 03. 05 DEMAND NO DESCRIPTION OF THE DEPARTMENT Legislative Assembly Secretariat LA 2 Governor’s Secretariat 3 Council of Ministers 4 Agricultural Marketing 5 Agriculture 6 Animal Resources 7 Backward Classes Welfare 8 Cooperation 9 Commerce & Industries 10 Consumer Affairs 11 Cottage & Small Scale Industries 12 Development & Planning 13 Education (Higher) 14 Education (Mass Education Extension) 15 Education (School) 16 Environment CODE 1 GS CL AM AG AD SC CO CI CA CS DP EH EM ES EN

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

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

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

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