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Centre for Good Governance
Public Financial Management Projects
In Government of Bihar
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Our vision
To be a world class institution to guide
governance reform
To be a think tank to foster growth-oriented and people-centric governance
To leverage e-Governance for improving
service delivery to the citizens
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Positions & ProfilesResource Group Director Qualification Areas of Expertise
Dr Rajiv Sharma, IASDG, CGG
Ph.D.(Engineering & Public Policy),Carnegie Mellon University,
USA;
Urban Administration Urban Development, Infrastructure Development
Project Management, Governance Management Development.
M. SivaramakrishnaDy. ED, CGG
B.Tech, IIT, Mumbai MBA, IIM, Ahmedabad
Strategic Planning Financial Management Service Management
A. Srinivas Kumar, IA&ASDy. ED, CGG M.A. (Economics) Public Financial Management andAccountability.
Dr. S. RamnarayanDirector, Change ManagementResource Group, CGG
Ph.D. OrganizationalBehaviour, Case WesternReserve University
Change Management, Leadership, Organization Behaviour
M. BrahmaiahDirector, Financial ManagementResource Group, CGG
M.Com.,Kakatiya University
Budget, Accounting & Auditing Reform, State Financial Accountability
Assessment, Local Bodies Financial Accountability
Assessment.
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Working Relationships : NationalNational
Dept of Personnel Training Model Code for Good Governance
Good Governance ToolkitIAS Training Restructuring StudyReview of Foreign Training Programme for Civil ServantsNational Agenda for Judicial and Legal ReformsDevelopment of National Public Service LawHandbook on Citizens ChartersCapacity Building for Citizens Charters in StatesStrategic Review of District Administration in IndiaNational Implementing Agency for Access to Information
Dept of Administrative Reforms &Personnel Grievances
Process Reengineering for Service Delivery ImprovementMachinery of State Government Study
Ministry of Housing & Urban PovertyAlleviation
Researchers Colloquium on Urban Poverty AlleviationIntegrated Poverty Monitoring System
National Institute of Urban Affairs
(NIUA)
Indo-USAID Fire (D) Training Programmes
Ministry of Urban Development e-Municipality (In association with National Institute of SmartGovernment)
Ministry for Home Affairs INSTAXX: e-Governance application for Country-wide InstantAlert Network (CIAN)
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State Governments (Relevant to Southern region only)
Andhra Pradesh
Strategic & Performance Innovation Unit
(SPIU), MA&UD Dept, GoAPAPPMSDIP in 12 Key Departments
Governance Reform Programme I-2002-06- Establishment of
strategy, performance and innovation units in key departmentsGovernance Reform Programme II-2006-09- Institutional reformsfor sustained poverty reduction
Kerala
MGP, Government of Kerala Development, Training & Implementation of ComprehensiveCitizens Charter in Pilot LSGIs
MGP, Government of Kerala Developing Systems for Social Audit
DSP, Government of Kerala Development of Grievance Redressal Mechanism
Centre for Management Development,Trivandrum
Strategic Alliance
IMG, Trivandrum RTI Implementation (As part of the UNDP-DoPT project on NIA)
Karnataka
Indian Institute of Management,Bangalore
Strategic Alliance
State ATI, Mysore RTI Implementation (As part of the UNDP-DoPT project on NIA)
Tamilnadu
Anna Institute of Management, Chennai(State ATI)
RTI Implementation (As part of the UNDP-DoPT project on NIA)
Working Relationships : State Governments
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International Linkages
Maxwell School, Syracuse University
Civil Services College, Singapore
Strategic Alliances
Donor Agencies The World Bank
Department For International Development (DFID),UK
United Nations Development Programme (UNDP), India
Asian Development Bank (ADB)
United Nations Online Network in Public Administration
and Finance (UNPAN)
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e-Justice: UNDP funded project for bringing legal awareness among the
rural women
Machinery of Government Study An inter-state and inter-country study
funded by DFID
Local Bodies Accountability Assessment An inter-state and inter-
country study funded by DFID
ADB-sponsored Training Programme on e-Governance China, Mynamar,
Cambodia, Thailand, Laos and Vietnam
South Asia Resource Centre on Social Accountability in partnership with
the World Bank (SASANet)
Training on Community Score Card Sri Lanka
Key Issues of Sub-National Governments Expenditure Study
International Linkages Projects
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e-Projects
Accrual based Accounting through ERP system
at MCH
Online Grievance Redressal Tracking System
Urban Water Supply Information System
Model Towns Information System (INDIRAMMA)
Water Quality & GE cases Monitoring System
Project Monitoring System
Web-enabled GIS system for QutubullapurMunicipality: APUSP
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Training ProgrammesClient Programme Areas Knowledge Areas
Indo-USAID FIRE (D) Financial Management City Development Strategy Social & Environmental Impact
Assessment Urban Financial Management Accrual based Accounting &
budgeting e-Governance Applications GIS Applications Change Management Project development &
Implementation Land use & Development Planning Using Land as a resource
GIS Applications Digitisation Mapping Land records Land use & Development Planning Using Land as a Resource
Reforms and HumanResourceDevelopment
Process Re-engineering Change Management Leadership Development
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Client Programme Areas Knowledge Areas
GoAP Induction Trainingprogramme for Electedrepresentatives ofAndhra Pradesh
Urban GovernanceUrban PovertyMunicipal FinanceLeaderships developmentTown Planning
ADB e-Governance e-Governance Applications forADB Project Managers fromMekong Region
UNDP / DoPT-GoI Transparency Right to Information
DFID Participatory planning Monitoring & EvaluationSocial Audit
Training Programmes
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Mapping of Local Network Institutions: Public Sector
Dr Marri Channa Reddy Human ResourceDevelopment Institute of AP (State ATI)
Urban Governance, Municipal Accounts &Budgeting, Revenue Management, Public Healthand Sanitation
Administrative Staff College of India(ASCI)
Service Delivery, Management DevelopmentProgrammes
Engineering Staff College of India (ESCI) Design & Infrastructure, Urban Services
Regional Centre for Urban &
Environmental Studies
Urban Poverty, Management of Finances &
Accounts
Environment Protection Training ResearchInstitute (EPTRI), Hyderabad
Environmental Planning, Techniques in SWM
ICRA Management Consulting ServicesLimited (IMacs)
Financial Management
Institute of Public Enterprise, Hyderabad Service DeliveryCentre for Good Governance e-Governance, GIS, Accrual based Accounting
National Remote Sensing Agency,Hyderabad
GIS Applications
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Mapping of Local Network Institutions - Private Sector
Lok SattaLocal Government Legislation
PRIYA Local Government Legislation
CRISIL Credit Enhancement
Institute of Chartered FinancialAnalysts of India (ICFAI),Hyderabad
Costing of Services
CII Private Public Partnerships
Indian School of Business,Hyderabad
Change Management, PublicSector Management
Dr. Reddys Laboratories Livelihoods
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Mapping of other Network Institutions
Kerala
(i) Centre for Management Development, Trivandrum
(ii) Kerala Institute of Local Administration (KILA), Trivandrum
(iii) IMG, Trivandrum
Karnataka(i) Indian Institute of Management, Bangalore
(ii) ATI, Mysore
(iii) Janagrahaa, Bangalore
Tamil Nadu
(i) Anna Institute of Management, Chennai
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GoB Studies
Simple Moral
Accountable Responsive Transparent
S M A R T GOVERNMENT
Treasury Rules FinancialRules
Pension CodeBudget ManualIT System Audit
Internal AuditGPF Study
Public Financial Management
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Modernization of
Treasury Code of Government of Bihar
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Objective of the workshop
To refine the BiharTreasury Rules
with active participation of the
participants
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Treasury Code-Genesis
During British rule, treasuries were set up with well laid down
rules. The first treasury was established as early as 1794
Treasuries doubled as banks, held custody of valuables such as
stamp paper, opium, etc.
Today, a Treasury functions as a common service provider for
receiving and making payments on behalf of government
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Purpose of Treasury
Treasury Code serves as a primary source of reference for the
Treasury Officers. It deals with:
internal controls in withdrawal, payment, custody of monies, etc.
responsibilities of officers who receive and disburse money on
behalf of government
provides specimen forms in which bills have to be presented and
returns to be furnished to various authorities
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Comparison of the codes of Different States
As a first step towards revision, Consultants have reviewed Treasury
Codes of:
West Bengal,
Andhra Pradesh,
Tamil Nadu,
Karnataka,
Maharashtra,
Central Treasury Rules of GOI and
Bihar Treasury Code.
Contd
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CGG Team visited Karnataka and Maharashtra to study the
working of treasuries in those States.
Bihar, Maharashtra and W.B. are similar while Tamil Nadu, Andhra
Pradesh and Karnataka codes are largely similar
BTC has been commonalities with those of Maharashtra & WB
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Need for the revision
The Treasury Codes revised in
Outdated due to many changes that have taken place, particularly, a
treasury does not carry out banking function anymore and due to
computerization of its operations, it has also become an accounting unit
Karnataka Maharashtra Bihar AP T N WB
NA 1968 1970 1983 1992 2005
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Obsolescence of Rules
Many provisions in the treasury rules have become outdated due to
changes that have taken place in the last four to five decades;
As the rules have not been revised keeping with the changes they
are today accompanied by a large number of instructions /
decisions
Sometimes the practices are at variance with rules
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The Current Task
The revision is done not only to update the existing rules but also
to arrive at an ideal format for the code, the structure of which
would enable easy reference to the rules
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Administration, Accounts and Computerization
Status of Bihar Maharashtra W.B. T.N. AP Kar
Control overTreasuries
FD DAT DTA DTA DTA DoT
Compilation ofAccounts by AG
Primary Primary Primary Secondary Secondary Secondary
Computerization ofTreasury Functions
Computerized
Software isdeveloped andmaintained by
NIC
Computerized
NIC hasdevelopedsoftware in DB.IIWeb basedsoftware
Computerized
Included in TR(Appendix-10).
Compilation ofaccounts.AutomatedTreasury Bill
passing system(ATBS) has beenimplemented in 2districts
Computerized &connected withDTA and Finance
Computerizedcomputerized &connected withthe DoT.
Uses Oracle database
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Methodology for Withdrawal of Moneys from the
Government Accounts
Treasury/PAO Bihar Maharashtra West Bengal TN AndhraPradesh
Karnataka
PAOs No PAO Cheque DrawingSystem
ChequeDrawing
ChequeDrawing
ChequeDrawing
Chequedrawing
District Treasuries Bill
Drawing
Cheque DrawingCheque
Drawing
Bill Drawing
(Switchedover tochequedrawing in 2districts)
Bill Drawing
(Switchedover tochequedrawing in 2districts)
Cheque
drawing
Sub-Treasuries BillDrawing
Bill Drawing No SubTreasury
Bill Drawing Bill Drawing ChequeDrawing
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Changes made
the criterion whether a rule is laying down a lasting and stable
principle or practice is adopted
Notes, instructions including government decisions form an integral
part of the Rules and are incorporated into sub-rules
Lengthy rules divided as main rules and sub rules
Rules modified and abridged in simple language
Where repetition or similar rules they are integrated
Contd
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Where a footnote or executive instruction or government decision
only reiterates the already established rule, such references aredropped.
Where any of them modifies the prevailing rule, it is incorporated
into the rule.
Executive instructions are given in the end of the Volume I relate to
the period from 1998 onwards. The entire letter/note is reproduced
instead of its gist. The gist of these instructions is incorporated in
the relevant rules wherever necessary.
Some instructions actually are in the nature of rules and naming
them executive instructions is a misnomer. Such instructions areincorporated as rules.
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To avoid duplication between treasury rules, financial rules and
account code, it is proposed that where a BTR does not deal with
either working of the treasury or about receipt or withdrawal of
government money, but is more in the nature of instructions to
government officers, such rules are deleted & provided in FR if theyare already not included in it
It is suggested that the Bihar Treasury Code be called Bihar
Treasury Rules 2008
Revised BTC be only one book so that referring to Rules, forms and
appendices is convenient
Suggested Methodology
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Rule Referencing Methodology
Adopted 5 tiers as below.
1. Chapter
2. Section
3.Sub-section
4. Rule
5. Sub-rule or Note or Instructions
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Organization of Chapters
Existing Chapters Revised Chapters
1 Introduction 1 Introduction(Remove general principles and take them torelevant chapters)
2 General Organization 2 General Organization and Working of Treasuries
3 Receipt of Monies 3 Receipt and deposit of money into government account
4 Custody of Monies Deleted as it deals with non-banking treasuries whichare not there anymore
5 Withdrawal of monies fromgovernment account
4 Withdrawal of monies from government account
6 Special Rules for banking treasury Incorporated in relevant chapters
7 Special Rules for PWD, etc. Incorporated in relevant chapters
8 Public Debt Deleted (Taken it to chapter4)
9 Deposits 5 Deposits10 Loans and Advances 6 Loans and Advances
11 Transfer of money Deleted
12 Other remittances Deleted
13 Executive Instructions Deleted
7 Add - Inter governmental transactions
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Sub Treasury to mean Treasury
Expecting that GOB would continue the present practice
of independent sub treasuries, Treasury is defined as
including sub treasury.
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Deletion of Obsolete Provisions
All the Non Banking Sub Treasuries were converted into
banking treasuries as a matter of policy by GoB rendering
related rules in BTC obsolete
West Bengal brought out new Treasury Rules in 2005 in which
the said rules have been removed
Changes made to Rules, Appendices, Forms of old BTC
Chapter wise are in the coming slides.
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Chapter I
Name : Introduction
Topics dealt : Short title and commencement, definitions, Main rules
relating to various chaptersNo. of rules : 40 (1 to 40)
No of forms :
No. of appendices : 1 (Note below Rule3)
No. of SG decisions : 20
No. of rules deleted : 10 (5,6,8,11,30,36 to 40
Reasons for deletion : Conversion of non-banking treasuries into bankingtreasuries, Upgradation of sub-treasury into treasury andout-dated provisions
No. of forms deleted : NilNew rules added : Nil
Best practices :
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Chapter IIName of Chapter : General Organisation and working of treasuries
Topics dealt with : General organization, Treasury accounts, Treasuryinspection and Miscellaneous provisions
No.of rules : 46
No.of forms : 7
No.of Appendices : 5
No.of SG decisions : 1
No.of rules deleted : 17 ( 54 to 59,61,62,65,66,72,74,81,81A,82,82A,84)
Reasons for deletion : Conversion of non-banking treasuries into bankingtreasuries, Upgradation of sub-treasury into treasury andout-dated provisions
No.of forms deleted : 6 ( BTC form 2 to 5,5A and 5B)
New rules addes : Nil
Best practices adopted : Monthly accounts to be signed by TO as in other States.Formation of Director Treasuries and Accounts prevalent inmost of the States suggested
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Chapter III
Name of Chapter : Receipt of Government Moneys and payment of such moneysinto the Public Account of the Province
Topics dealt with : General rules, Procedure for paying & receiving moneys intoGovt. Account and granting receipt
No.of rules : 32
No.of forms : 4
No.of Appendices : Nil
No.of SG decisions : 5
No.of rules deleted : 21 ( 85 to87, 92 to 94,100,103,105 to 116)
Reasons for deletion : non-banking treasury .&sub-treasury provisions
No.of forms deleted : 3 ( BTC forms 6,7 and 9)
New rules added : Nil
Best practices adopted :
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Chapter IV
Name of Chapter : Custody of moneys relating to or standing in the PublicAccount
Topics dealt with : Cash in Departmental chests, Cash balance in treasuriesand verification of cash balance
No.of rules : 19
No.of forms : 4
No.of Appendices : Nil
No.of SG decisions : Nil
No.of rules deleted : 19 ( 117 to 135)
Reasons for deletion : Conversion of non-banking treasuries into bankingtreasuries.
No.of forms deleted : 4 ( BTC forms 10 to 13)New rules added : Nil
Best practices adopted : Nil
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Chapter VName of Chapter : Withdrawal from the Public Account
Topics dealt with : General rules, Personal claims of Government servants, Bills of GazettedGovernment servants, Bills of non-gazetted Government servants, Contingent
servants, Pension payments, Payments of purchase of stores, Miscellaneouspayment
No.of rules : 301 (136 to446A)
No.of forms : 54
No.of Appendices : 12 (out of which 8 deleted)
No.of SG decisions : NilNo.of rules deleted : 87
Reasons for deletion : Non-banking treasury provisions, sub-tresury rules, BFR provisionsand out-dated rules
No.of forms deleted : 22
New rules added : NilBest practices adopted : Lapsed deposits refund-.Authorisation from AG not required-rule modified.
System generated Cheque payments instead of sending bills to Banksuggested, Personal deposits period of closure reduced to items dormant for2 consecutive years-rule modified
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Chapter VI
Name of Chapter : Special rules for Bank treasuries
Topics dealt with : Payment into Bank, Withdrawal from Bank, Daily accounts andreturns, Miscellaneous
No.of rules : 35
No.of forms : 1
No.of Appendices : Nil
No.of SG decisions : 7
No.of rules deleted : Entire chapter removed-15 deleted (447, 448, 450, 451, 453, 467 to 471, 477 to 481Integrated into other chapters : Ch2- 6 rules, Ch3-2 rules andCh4- 12 rules
Reasons for deletion : No need for separate chapter as all are banking treasuries
No.of forms deleted : Nil
New rules added : Nil
Best practices adopted : New appendix 8 on letter of credit added
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Chapter VII
Name of Chapter : Special rules applicable to particular departments
Topics dealt with : Public Works Dept, Forest Dept and Military Secretary to theGovernor
No.of rules : 31
No.of forms : 7
No.of Appendices : 1 (Appendix 13)
No.of SG decisions : Nil
No.of rules deleted : Entire chapter removed- deleted 4 (484, 488, 493 and 507)Integrated in to new Ch3-8 rules; new Ch4-19 rules
Reasons for deletion : Separate Chapter considered superfluous
No.of forms deleted : 7
New rules added : Nil
Best practices adopted : Nil
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Chapter VIII
Name of Chapter : Public Debt
Topics dealt with : Permanent and temporary loans, Floating debt and otherobligations
No.of rules : 19
No.of forms : 5
No.of Appendices : Nil
No.of SG decisions : Nil
No.of rules deleted : 19 integrated into new Chapter 4-Withdrawal fromGovernment account
Reasons for deletion : Separate chapter not considered necessary
No.of forms deleted : 2 ( BTC forms 70A and 72)
New rules added : Nil
Best practices adopted : Nil
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Chapter IX
Name of Chapter : Deposit
Topics dealt with : Introductory, General rules, Revenue Deposits, Civil and
Criminal Court deposits, Personal deposits, Deposits forwork done public bodies or individuals, Deposit underworkmens compensation Act, Deposits of local funds,Special rules for particular local funds or classes of localfund
No.of rules : 70
No.of forms : 2
No.of Appendices : 1
No.of SG decisions : 3
No.of rules deleted : 9 ( 534, 542, 551, 553, 556, 567, 571,5 81 and 587)
Reasons for deletion : Non-banking treasury provision and out-dated rules.No.of forms deleted : Nil
New rules added : Nil
Best practices adopted : Nil
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Chapter X
Name of Chapter : Loans and advances
Topics dealt with : General, Special rules applicable to different classesof loans and advances
No.of rules : 12
No.of forms : 1 (Form 48)
No.of Appendices : Nil
No.of SG decisions : Nil
No.of rules deleted : Nil
Reasons for deletion : Nil
No.of forms deleted : Nil
New rules added : NilBest practices adopted : Nil
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Chapter XI
Name of Chapter : Transfer of moneys standing in the Public Account
Topics dealt with : Introduction, Transfer through currency, Remittances ofcoin and notes
No.of rules : 57
No.of forms : 5
No.of Appendices : Nil
No.of SG decisions : Nil
No.of rules deleted : 57 ( 614 to 670)
Reasons for deletion : Conversion of non-banking treasuries into bankingtreasuries.
No.of forms deleted : 5 ( BTC forms 77 to 81)New rules added : Nil
Best practices adopted : Nil
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Chapter XII
Name of Chapter : Other remittances through Government
Topics dealt with : Reserve Bank of India remittances, Record of drawing andencashment, other rules and special rules for remittances ofsepoys and policemen
No.of rules : 42
No.of forms : 1
No.of Appendices:
1
No.of SG decisions : 2
No.of rules deleted : 42 ( 671 to 712)
Reasons for deletion : Conversion of non-banking treasuries into bankingtreasuries.
No.of forms deleted : 1 ( BTC forms 82)New rules added : Nil
Best practices adopted : Nil
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Chapter XIII
Name of Chapter : Executive instructions
Topics dealt with : Introduction, Provision of funds at treasuries, currencychests, Coin, Currency and bank notes, cipher code andtreasury agencies
No.of rules : 97
No.of forms : 13
No.of Appendices:
6
No.of SG decisions : Nil
No.of rules deleted : 97 (717 to 813)
Reasons for deletion : Conversion of non-banking treasuries into bankingtreasuries.
No.of forms deleted : 6 ( BTC forms 22 to 27)New rules added : Nil
Best practices adopted : Nil
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There are 27 Appendices in Bihar Treasury Code
Five appendices viz. 23 to 27 are not printed relating to
Coinage Rules of Reserve Bank of India as no NBSTs exist
These appendices are no more required and hence deleted
Deleted11 appendices from the remaining and added 3
appendices
In the New BTR there are 14 Appendices
Appendices
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Appendices DeletedSl. NO Old No. Title of appendix. Remarks
1 6 Questions for Sub divisional Treasury
inspections.( Rule75 )
Since all sub treasuries are given the status of
independent Treasuries,
2 7 List of Government servants authorized todraw bills except in the education andindustries department. (Rule 137)
It is enough if it is mentioned in the Rule Drawing andDisbursing Officer. Hence it is appropriate if the list isappended to financial rules as this is nothing to do withthe functions of treasury officer.. This also does notexist in WB Code
3 8 List of authorized the officers who can sign and
countersign bills in the education andindustries department. (Rule 137).
-do-
4 9 Contingent charges that requiredcountersignature by superior officer. (Rule137).
This has nothing to do with the functions of treasuryofficer and it will be appropriate if taken to FinancialRules. Further this does not find place in WB Codealso.
5 10 List of controlling officers for the purpose ofthe traveling allowance rules of the department
or officers. (Rule 137).
-do-.
6 11 List of Proper Authorities for drawing andcountersigning certain charges payable at sub-treasuries.{Rule139 (b) }
-do-
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Appendices Deleted
Sl.NO Old No Title of appendix. Remarks
7 14 Memorandum of instructions for deduction ofIncome tax and Super tax from salaries, etc.( Note 2 below Rule228 )
This has nothing to do with the functions of treasury officerand it is the responsibility of DDO to affect statutoryrecoveries, therefore it will be appropriate if taken toFinancial Rules. Further this does not find place in WBCode also.
8 15 Rules made by Auditor-General for regulatingthe preparation of last pay certificates in casesof transfers on duty, of or return from leave.(Note 2 below Rule 236 )
-do-
9 16 List of departments and undertakings recognizedas commercial and cases for authorized inter-departmental adjustments.
Deleted
10 21 Reserve Bank Of India remittances- remittanceson government account.
See Note 3 under Rule 672.Deleted as the rule itself deleted.
11 22 Instructions to Treasury officers and Managers ofthe State Bank of in charge of currency chests.
See Note2 below Rules 735 &739. Deleted as the rule itselfdeleted.
A di Add d
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Appendices Added
Sl.N
o
New
No.
Gist of Appendix Reasons for inclusion.
1 Letter of Credit System. Letter of credit system provisionsavailable in Rule 461 are taken toWithdrawal of Moneys Chapter onrevised Code. The instructions thereunder are kept in the Appendix.
2. Receipts Exempted from StampDuty.
Rule152 provides for exemption ofcertain receipts from stamp duty. Thelist there under is worth to be anappendix as in W B Code.
3. Advise list/Register of PaymentOrders.
Government decision 3 under Rule313. It is found necessary to includedecision as appendix.
Contd.,
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Forms
There are109 Forms in BTC
52 Forms retained
57 Forms deleted
3 Forms required in Rules 80, 250 & 603 added
In new BTRS 2008 there are 55 Forms
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Points for consideration of GOB
Signing of monthly accounts by the Treasury officer
himself for sending them to AG Bihar
Keeping the control of Treasury functions under
separate HOD i.e. Director of Treasuries and Accounts
As the cheques in respect of PWD & Forest
departments are received in Treasury for enfacement
the very bill payment functions be entrusted to
Treasury Officer and should be made responsible for
preparation of accounts and sending them to AG Bihar
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Thank You
Dr. Rajiv Sharma, IAS
Director General
Centre for Good Governance
Dr. MCR HRD IAP Campus, Road No. 25, Jubilee Hills,
Hyderabad, Andhra Pradesh (India)
Tel. No.: (+91- 40- 23541952), Fax No. (+91- 40- 23541953)E-mail: [email protected]
www.cgg.gov.in