Government of West BengalFinance (Audit) DepartmentNabanna, Howrah-711102

No: 2078-F(Y) Dated the 3rd April, 2019

Sub: Minutes of Meeting with representatives of AG(A&E), West Bengaland Officers Finance Department and its Directorates

for finalization of the Draft Treasury Rules.

Apropos to the subject cited above, a copy of the minutes of the meeting held on 05.03.2019 at3.00 p.m. at the Conference Hall of Finance Department, 12thFloor, Nabanna is hereby forwarded tothe Officers concerned for kind information and taking necessary action.

Sd/- (S.K.De)Joint Sec~etary to theGovt. of West Bengal

No: 2078/1 (1O)-F(Y) Dated the 3rd April, 2019Copy forwarded for information and necessary action to:-

I. Sri Pawan Kadyan, IAS, Joint Secretary, Finance Department,2. Sri Rahul Kumar, IA&AS, Deputy Accountant General, West Bengal,3. Sri Debasish Bhattacharyya, WBA&AS, Special Secretary, Finance Deptt.,4. Sri Sri Pijush Poddar, WBA&AS, Special Director, Office of DPPG, Finance Deptt.,5. Sri Subhendu Chatterjee, WBA & AS, Joint Director, Office ofDTA, Finance Deptt.,6. Sri Tanay Adak, WBA&AS, Assistant Secretary, Finance Deptt.,7. Sri Biplab Chakroborty, Accounts Officer, Office of AG(A&E), West Bengal,8. Sri Krishna Ch. Kundu, Assistant Accounts Officer, Office of AG(A&E), West Bengal,9. Sri Sumit Mitra, Network Administrator, Finance (Budget) Department with a request to upload

a copy of this letter in the website of Finance Department.10. Office copy

Deputy retary to theGovt. of West Bengal

LMinutes of Meeting with representatives of AG(A&E),West Bengal and Officers of Finance

Department and it's Directorates for finalisation of the Draft Treasury Rules.

Date: 05.03.2019 Venue: Conference Hall of the Finance Deptt, Nabanna

Agenda:

I. To discuss about the points raised by the office of AG(A&E) West Bengal vide their No. AM/2-1/IV/1592 Dt.02.01.2019. regarding the Draft Treasury Rules vis-a-vis the clarifications sent byFinance Department vide No. 1346-F(Y) Dt. 26.02.2019 for finalisation of the Draft TreasuryRules.

The meeting was conducted by Sri Subrata Kumar De, WBA&AS, Joint Secretary, Finance Department.The following officers of AG(A&E), West Bengal and Finance Department were present in the meeting:

Officers of AG(A&E)

I. Sri Rahul Kumar, IA&AS, Deputy Accountant General, West Bengal.II. Sri Biplab Chakrabarti, Accounts Officer, Office of the AG(A&E), West Bengal.III. Sri Krishna Ch. Kundu, Assistant Accounts Officer, Office of the AG(A&E), West Bengal.

Officers of Finance Department

I. Sri Pawan Kadyan, lAS, Joint Secretary, Finance Department.II. Sri Debasish Bhattacharyya, WBA&AS, Special Secretary, Finance Department.III. Sri Pijush Kumar Poddar, Special Director, office of the DPPG, Finance Department. 'IV. Sri Subhendu Chatterjee, WBA&AS, Joint Director, office of the DTA, Finance Department.V. Sri Sanjay Ghosh, WBA&AS, Deputy Secretary, Finance Department.VI. Sri Tanay Adak, WBA&AS, Assistant Secretary, Finance Department

Resolutions

The members present in the meeting discussed in length the observations made by the office of AG(A&E),West Bengal vide their No. AMl2-lIIV/1592 Dt.02.01.2019 on the Draft Treasury Rules vis-a-vis theclarifications/reply sent by the Finance Department. A para wise statement of the issues raised and theresolutions taken in the meeting are enclosed as Annexure A. Necessary changes resolved in the meetingwere readily incorporated in the soft copy of the Draft Rule in the meeting. In the end all the membersunanimously agreed for the publication of the Rule finalised in the meeting at the earliest.

The meeting ended with thanks to all.

Subrata Kumar D , WBA&AS,Joint Secretary, Group T, Finance Department.

EncIo: ANNEXURE - A

ANNEXURE- AObservations of AG (A&E) vide No. AM/2-1/IV/1592 Dt.02.01.2019. Against our Memo No.5773-F(Y) Dt. 07.09.2018.

Rule Subject AG&AEComment

Remarks Reply Decision taken in themeeting dated05.03.2019

1.04(16) DPPG Not Accepted Necessary provision is required tobe made in the rule to ensure thatthe event of promotion of Grup 0employee to the post of Group-Cthe balance of GPFaccount shouldbe reported to AG office fortransfer of GPF balance from Gr 0to Gr C whose account ismaintained in AG office.

This is a matter of GPFRule not the TreasuryRule. It has alreadybeen incorporated inDraft GPF Rule which islying at present at AGWB.

Agreed by allstakeholders in themeeting ..

1.04(18) Drawing andDisbursingOfficer

Not Accepted Officer of Non Govt Organizationmay not function as 000.More than one 000 in anestablishment in exceptionalcircumstances required provision inWBTR

Govt. of WB has alreadyissued Executive Orderby changing the existingprovision of Rule1.04(0), 4.19~(1), 4.018and 4.019 of WBTR-2005 to give the effectof 000 function to theOfficer of Non-GovtBodies. G.O No.4456-F(Y) 7580-F(Y) and 560-F(Y)

Agreed by allstakeholders in themeeting, however asper the representativeof AG(A&E) WB thedecision will bereviewed if CAG opinesdifferently in future.

2.26 DailyAccounts ofReceipt andPayment

In principleaccepted

1. Present CTS system isunder pilot run, it may befully implemented aftergetting necessaryconcurrence from the CAGoffice.

2. Separate provision forsubmission of truncatedcheques in soft c

ANNEXURE- AObservations of AG (A&E) vide No. AM/2-1/IV/1592 Dt.02.01.2019. Against our Memo No.5773-F(Y} Dt. 07.09.2018.

in Appendix-3.3. Separate provision of

preservation of images oftruncated cheques in AGoffice under Appendix-1l2shall be intimated afterfinalization of preservationperiod at AG.

It was agreed that thereis nothing wrong in therule. The procedure ofsending data file is notpart of the Rule and willbe decided afterwards.

2.36 e-receipts e-payments ande-advice

1. An online interfacebetween VLC and WBIFMSfor acceptance of e-receipts e-payments and e-advice through digitalsignature in place ofphysical voucher is underdevelopment of Ag office.Final decision will be takenafter development.

2. CTSis under pilot run

IFMS Can provide eitherdata file pertaining tothe e-receipts, e-payments, e-advicethrough secure SFTPordigitally signeddocuments in PDFthrough SFTPto AG WBonce the middle wareserver at AG WB end isfunctional.

4.022(18} Time baredCheques

Carbon copy of cheque foils will bereplaced with 'Records of chequeissued'.After three months of issue ofcheques the voucher will not beavailable in the hand of treasuryrecord on voucher will not bepossible.

Accepted. Changesmade accordingly in4.022(18).

Agreed by allstakeholders in themeeting.

4.024 SpecimenSignature andothersafeguards

Not accepted 1. 000 Definition2. Drawal authority

Govt. of WB has alreadyissued Executive Orderby changing the existingprovision of Rule1.04(0), 4.195{1), 4.018and 4.019 of WBTR-2005 to give the effect

Agreed by allstakeholders in themeeting.

ANNEXURE- AObservations of AG {A&E} vide No. AM/2-1/IV/1592 Dt.02.01.2019. Against our Memo No.5773-F(Y) Dt. 07.09.2018.

of DDO function to theOfficer of Non-GovtBodies. G.O No.4456-F(Y) 7580-F(Y) and 560-F(Y)

4.048 Payment of Not Accepted Salary for the month should be Govt. of WB has issued Agreed by allSalary payable on the last working day of G.O No.6454-F(Y) stakeholders in the

the month.[in terms of rule 64 of dated-27 .08.2015 meeting.the central Govt. accounts directing the revised(Receipts and Payments) date of disbursement of

r Rules,1983] salary. Hence proposalof AG WB cannot beaccepted.

4.074(1) Claim of Observations. TR Form 73 was not available in the Format is hereby Agreed by allconcurrent draft WBTR 2017, hence no provided. stakeholde rs in thecharges and comments offered. meeting.allowanceslike Childreneducation .allowanceRobeallowancesetc which arenot ordinaryallowances :with themonthly Pay& Allowancesshall bedrawn inTR73.

4.109(3) Advance Observations In the event of delegation of the Observation of AG WB Agreed by allDrawal power for granting advance to the is already included in stakeholders in the

ANNEXURE- AObservations of AG (A&E) vide No. AM/2-1/IV/1592 Dt.02.01.2019. Against our Memo No.5773-F(Y} Dt. 07.09.2018.

of

Not Accepted

DDO has been conferred to theconcerned Admin Department, theDepartment sanction order mayalso bear the copy of Group T, F DU.O No conveying the delegation ofthe power to sanction advance bythe Department itself .:

4.109(3). TR Form No-27 has also been revisedto show the u.o No ofGr.T or order of FinanceDepartment by whichpermanent delegationhas been made.

meeting.

4.162 Refund ofrevenue

Not accepted AG(A&E) stick to their earlierobservation

Rule has beenfollowing theNo.3724-F10.05.2007

madeG.Odt-

Agreed by allstakeholders in themeeting.

Agreed by allstakeholders in themeeting.Agreed by allstakeholders in themeeting.

.

4.171 WorkExpenditure

Observations Draft of the proposed rule is notavailable hence no comment isoffered.

Rule is hereby provided.

4.181Grant in aid Not accepted Rule may be reframed as per

decision of UCcommitteeAs the decision of U.Ccommittee has not yetcame out we 'may keepour existing provisionwhich may be modifiedin due course. Modeand process ofsubmission of U.C willbe inc~~porated inrevised WBFR.

6.08 Subscriptionor recovery ofloan of GPFfordeputationemployees

Observations TR Form No. 69 and TR Form No.7[C] are not available hence nocomment is offered.

Format of TR FormNo.69 i.e. existing TR-7Cformat issued in termsof G.O No.1560-F(Y)dated-14.03.2018 ishereby may be sent toAGWB.

Agreed by allstakeholders in themeeting. However, theword "NEFT" is to beincluded after thewords "Draft" in FormNo.69.

6.12 ProvidentFundRecovery

Since the working of DPPGincluded in draft rule and also GPFaccount of Gr D also maintained by

Drafted rule is okay.Thus view of AG WBmay not be considered.

Agreed by allstakeholders in themeeting.

ANNEXURE - AObservations of AG (A&E) vide No. AM!2-1!IV!1592 Dt.02.01.2019. Against our Memo No.5773-F{Y) Dt. 07.09.2018.

Subscription DPPG Provision of interestcalculation is required

The exact rule 6.12 isrelated with WBTR onlyand not with GPF Rule.

Agreed by allstakeholders in themeeting.

9.02(7) Inter TreasuryTransfer

Observations TR Form No.70 and 71 have notbeen submitted along with thesuggestion, hence no' comment isoffered.

Format is herebyprovided to AG WB.

5.11 PermanentAdvance

Not accepted TR 31 does not have any provisionfor drawal of Permanent Advancein Favour of DDO separate Form isneeded.

It is already covered inRule 4.114(2) of WBTR-2005. All permanentAdvance are to bedrawn in TR Form 31only. Hence theobservation of AG WBcannot be accepted.

Agreed by allstakeholders in themeeting. The words"Simple Receipt Form"will be appended withthe present heading onTR 31 Form.

Appendix-3 List ofReturns to besubmitted byTO toAG{A&E)

Not accepted Both the Plus Minus Memorandumof Deposits Accounts (Scheme wiseand Operator eose ) and details ofGST transaction and chalandetails(CIN) may be submittedelectronically along with monthlyaccounts. Appendix-3 .may bemodified accordingly.

Treasuries are alreadysubmitting Head wiseand Operator wise Plus-Minus report along withMonthly accounts. Thussubmission of SchemeWise Plus-Minus shouldnot be insisted upon.These will unnecessaryincrease the usage ofpaper.CIN Challans areavailable in GST Portal.Hence the question ofproviding CIN does notarise. However theDetailed AccountReport of Receipt ofMajor Head 0006-SGST

Agreed by allstakeholders in themeeting. •

ANNEXURE - AObservations of AG (A&E) vide No. AM/2-1/IV/1592 Dt.02.01.2019. Against our Memo No.5773-F{Y) Dt. 07.09.2018.

provides the (IN detailswhich are booked in e-Treasury.

Appendix-6 Rule 5(2) & Revised appendix-6 is ,not provided Revised Appendix-6 is Agreed by allRule 6(2) with the proposed modification now included in stakeholders in the

hence no comment is offered. proposed rule. Same is meeting.hereby provided.

Section -XI Miscellaneous Observation A copy of newly included rule 4.182 Rule 4.182, which is Agreed by allPayments under Section XI is required to replica of G.O NO.3724- stakeholders in the

provide for examination F dated-lO.OS.2007, meeting.(Refund of Revenue)which is herebyprovided.