Bihar Treasury cover - finance.bih.nic.in

1 Bihar TREASURYBIHAR TREASURYBIHAR TREASURYBIHAR Treasury CODECODECODECODE 2011 TABLE OF CONTENTS Chapter 1 - Introduction Section I Short title and Commencement 1 Section II Definitions 1 Section III Location of moneys standing in the government account 2 Chapter 2 - General Organisation and working of Treasuries 4 Section I General Organisation 4 Management 4 Treasury Officer 5 Section II Treasury Accounts and Returns 5 Accountant 5 Daily accounts and returns from the bank 6 Closing for the day 7 Closing for the month 8 Monthly Accounts and Returns 8 Section III Treasury Inspection 9 By Collector 9 By Accountant General 9 Section IV Safe Custody of Valuables 9 Deposit of Cash chest and valuables in the Treasury 9 Chapter 3 - Receipt of Money into Government Account 11 Section I General Rules 11 Cheques tendered in payment of Government dues 12 Issue of duplicates or copies of receipts 12 Section II Procedure for paying money into the Government Account 12 Payment of Money 12 Memorandum or Challans 14 Procedure at the Treasury for payment into Government account 14 Section III Special Rules for particular Departments 15 Public works Departments 15 Forest Department 15 Chapter 4 - Withdrawal of Money from the Government Accounts 17 Section I General Principles 17 Section II General Rules 20 Subsection I - Claims for Withdrawal 20 Mode of Withdrawal 20 Presentation of claims 20 Delays in payments and arrear claims 21 General Instructions regarding preparation and form of bills 21 Signature and Counter Signature on bills 22 Duplicates of copies of bills etc.

2 23 Stamps for receipts 23 Cheques 24 Letter of Credits/Assignments 27 Other Orders of Payment 27 Endorsement on Cheques, Bills, etc. 27 Revalidation, Cancellation and Lapse of Bank Drafts 28 Sub Section II - Payment of Claims at the Treasury 29 Introductory 29 Treasury Messenger Register 29 Allotment Register 30 Advances Bills Register 30 Checks to be applied at the Treasury on claims presented 31 Payment to persons not in government employment 33 Cheques and Letters of Credit 34 Sub Section III - Responsibility for moneys withdrawn 34 Voucher for Payment 34 Overcharges 36 Audit objections and recoveries 36 Section III Personnel Claims of Government Servants 37 Sub section I - General Rules 37 Dues date 37 Deduction from bills 37 Deduction of Income tax 38 House Rent Deductions 38 Attachment of pay and allowances etc.

3 For Settlement of Debt. 39 Place of payment 39 Payment of pay, leave Salary etc , through agents 40 Sub section II - Bills of Establishment 40 Monthly Bills 40 Form and Preparations 40 Absentee Statement 41 Increment Certificate 42 Overtime Allowance 42 Arrear Bills 42 Travelling Allowance Bill 43 Section IV Contingent Charges 43 Sub section I - General Rules 43 Classification of charges 44 Permanent advances or imprest 44 General Limitations 45 Sub section II - Bills for Contingent Charges 46 General 46 Contract Contingencies 47 Fully- Vouched Contingent Charges 47 Countersigned Contingencies 48 Abstract bill 48 Detailed bill 48 Countersignature and Disallowances 49 Section V Pension Payments 50 Sub section I - Introductory 50 Sub section II - Place of payment 51 Transfers in India 51 Transfers within the State 52 Sub section III - Authority for Payments 52 Pension Payment

4 Order 52 Register of Pension Payment Order 53 Sub section IV - Manner of Payment 54 Due Date 54 Payment of Claims 54 Forms of Pensions Bills and connected certificates 55 Checks to be applied by the Pension Disbursing Authority 56 Record of Payment 57 Special Rules applicable to Political Pensions 57 Payment of Commuted Pension 58 Gratuities 58 Sub section V - Periodical identification of pensioners 59 General Rules 59 Sub section VI - Undrawn Pensions and arrears 60 General 60 Death of Pensioners 61 Reports to the Accountant General 61 Section VI Works Expenditure 62 General 62 Mode of obtaining cash 62 Payment by cheques 63 Payments to labourers 63 Payments to work-charged establishment 64 Payment to suppliers contractors 64 Payments for works done through Local bodies 65 Advances to contractors 65 Bills and Vouchers 66 Section VII Miscellaneous Payments 68 Refunds of revenue 68 Grants-in-aid, contribution, etc.

5 69 Compensation for Land 71 Ad interim payments under section 33of the Bihar Land Reforms Act, 1950 71 Discount on Stamps 71 Public Debt 72 Payment to the Reserve Bank 72 Commissions and Committees 72 Inter-departmental transfers 73 Section VIII Rules Applicable to Particular Departments 73 Sub Section I - Public Works Department 73 Drawings from Treasury 73 Cheques 73 Subordinate officers 74 Pass Book 74 Monthly Settlement 75 Return of Form supplied 75 Supplemental 75 Sub section II - Forest Department 75 Introductory 75 Forest Department Establishment 76 Sub section III - Secretary to the Governor 77 Chapter 5 - Loans and Advances 78 Section I General 78 Introductory 78 Mode of Drawing and Repayment 78 Section II Special Rules applicable to different classes of loans and advances 78 Loans to Municipalities, Local Bodies etc.

6 78 Revenue Advances 79 Departmental Advances 80 Advances under special Laws 81 Advances to Government Servants on personal account 81 Other loans and advances 81 Chapter 6 - Deposits 82 Section I Introductory 82 Section II General Rules and Limitations 82 Section III Revenue Deposits 83 Receipts 83 Repayments 84 Lapsed Deposit 85 Section IV Court deposits 86 Receipts and Repayments 86 Agreement with the Treasury 86 Section V Personal Deposits 87 Receipts and Repayments 88 Section VI Deposits for works done on behalf of Individuals and Public Bodies 89 Section VII Deposits for Fees for work done 89 Section VIII Deposits under the Workmen's Compensation Act 90 Section IX Special rules for deposits of local funds 91 Receipts and Payments 91 Reconciliation of Balances 92 Miscellaneous Deposit for Service for Local Fund 92 Special Rules applicable to particular Local Funds 92 District Board Funds 92 Transfer of cess collection to the District fund 93 Cess memorandum 93 Municipal funds 93 Plus and Minus Memoranda 94 Section X Other deposits accounts 94 Section XI Provident and other funds 94 Recoveries of subscriptions 94 Withdrawals 95 Chapter 7 - Miscellaneous Provisions 97 Inter Government Transactions 97 Computerised Treasuries 98 Security of Strong Rooms 98 Custody of padlocks and keys of Strong Rooms 98 General 99 Custody of Keys 99 Supplementary Provisions 99 2/100 (i) 'Drawing Officer' means an officer of the government who is authorized to draw bills for payment; (j) 'Drawing and Disbursing Officer' means an officer of the government authorized to draw money from government account and disburse it.

7 (k) Finance Department means the Finance Department of the State Government; (l) Commissioner (Accounts and Treasury Administration) means an officer of the Finance Department who performs such functions as are prescribed under these Rules; (m) Government Account means the Consolidated Fund, Contingency Fund and Public Account of the State Government; (n) 'Pension Disbursing Authority' means the Treasury Officer or the Bank which disburses the pensions; (o) Public Account means the Public Account of the State as referred to in clause (2) of article 266 of the Constitution of India; (p) State means the State of Bihar and State Government means Government of Bihar ; (q) Treasury means any Treasury of the State Government notified as such by the Finance Department. Treasury includes the Sub Treasury , which also renders the account directly to the Accountant General; (r) Treasury Officer means any officer appointed by the Finance Department to perform such functions as mentioned in these rules and includes the Assistant Treasury Officer as well as Sub Treasury Officer so appointed; (s) 'Voucher' means a bill or a cheque when it is duly receipted and stamped "paid"; (t) Withdrawal refers to the withdrawal of funds from Government Account, for disbursements of or on behalf of the State.

8 (u) Works Department includes Road Construction, Building Construction, Rural Works, Public Health Engineering, Water Resources (including Minor Water Resources), Environment & Forest Department or any other department of the State Government so specified. Section III - Location of moneys standing in the government account 3. Save as provided in Rule 33 below moneys standing in the Government Account of the State must be held in the custody of the Bank. Money deposited in the Bank shall be considered as one general fund held in the books of the Bank on behalf of the State. The Bank is responsible for the safe custody of Government money deposited in the Bank. 3/100 4. The deposit of such moneys in the Bank shall be governed by the terms of the agreement made between the Governor of the State and the Bank under Section 21 of the Reserve Bank of India Act, 1934 (Act II of 1934).

9 A copy of the agreement is reproduced in Appendix 1. 4/100 Chapter 2 - General Organisation and Working of Treasuries Section I - General Organisation Management 5. Unless the Government otherwise directs in any special case, there shall be a Treasury in every district. A list of treasuries in Bihar is given in Appendix 2. The Government may, following the prescribed procedure, establish additional treasuries in a district to cater to the demands of government business. 6. The Treasury shall be under the general charge of the Collector who shall entrust the immediate executive control to a Treasury Officer subordinate to him, but shall not divest himself of administrative control. The Collector shall be responsible for the proper observance of the procedure prescribed by or under these rules and for the punctual submission of all returns by the Treasury to the Government, the Accountant General and the Reserve Bank of India.

10 7. (a) Notice of the hours at which the Treasury opens and closes for receipts and payments of money shall be posted conspicuously in the office. (b) Bank shall be kept open for the transaction of Treasury business on a recognized holiday or after working hours on any day, if so required by the Collector. (see paragraph 10 of Appendix 1). 8. The Collector shall bring to notice of the Accountant General, Finance Department and other authorities concerned, any loss of stamps or other valuables from the Treasury even when such loss has been made good by the person responsible for it. Such notice shall be supplemented as soon as possible by a detailed report after personal investigation into the case. When irregularity of any kind is brought to his notice by the Accountant General, the Collector shall submit a detailed report to the Government and should not merely pass on the explanation of a subordinate.