Government of West BengalFinance Department

Audit BranchNabanna, Howrah-711102

No.894-F(Y) Dated, the 4th February, 2019

From: The Joint Secretary to theGovt. of West Bengal,Finance Department

To : Additional Secretary/Principal Secretary/Secretary,....................... Department, Government of West Bengal

Sub: Minutes of Meeting on Grant-in-Aid allotments.

Sir/Madam,

I am directed to forward herewith a copy of the minutes of the meeting with theJoint Secretaries and Financial Advisors of select Administrative Departments held atRoom No.1211A, 12th Floor, Finance Department, Nabanna, Howrah on 22ndJanuary,2019 for your kind information and taking necessary action.

Yours faithfully

Joint !jtary to theGovt. of West Bengal

No.894/1(5)-F(Y) Dated, the 4th February, 2019

Copy forwarded for information and necessary action to:

l. The Special Secretary, Finance Department,2. The Joint Secretary, Finance (Budget) Department,3. The Director, Directorate of Treasuries & Accounts, 8 Lyons Range, Mitra

Building, 3rdFloor, Kolkata - 70000.4. The Financial Adviser Department.5. Sri Sumit Mitra, Network Administrator, Finance (Budget) Department. He is

requested to upload copy of this order in the website of Finance Department.

Depu c etary to theGovt. of est Bengal

/

Minutes of Meeting on Grant-in-Aid allotments

Date: 22/01/2019 Time: 3:00 PM Venue: Room No. 1211A, 12thFloor, Finance Department

The meeting with Joint Secretaries (looking after Budget preparation) and Financial Advisor Setups ofselect Administrative Departments was held to discuss observance of existing Rules and Provisionswhile issuing Allotment-cum-Sanction Orders under Object Head 31-02-0ther Grants, 35-Grants forcreation of Capital Assets and 50-Other Charges along with associated issues and their probablesolutions.

The meeting was initiated by Sri Pawan Kadyan, lAS, Joint Secretary, Group T, Finance Department.Sri Subrata Kumar De, Joint Secretary, Finance Department was also present in the meeting. Thenames of attendees in the meeting are enclosed as attachment.

The summary of deliberations held in the meeting are as follows:

I. It was apprised in the meeting that a few Departments are allotting funds as Grant-in-Aid tosome Government Offices for conducting programmes, festivals, etc. But a Government Office cannotengage a contractor/consultant or procure any goods out of the Grants. It can only draw the Grant andcredit the proceeds to the Deposit/Bank Account ofthe Grantee Institution / end beneficiary.

2. It has been observed that in some cases funds are being allotted under Detailed Head ofAccount (HoA) "50-Other Charges" for making payments in the nature ofGrants/Subsidies/Contributions to end beneficiaries. As these payments are to be made unilaterallywithout any valid contributions, "50-Other Charges" cannot be an appropriate HoA as there can be novalid Voucher / Sub-Voucher for such transactions.

3. It has also been observed that files are being sent to Finance Department for drawing advancein WBTR Form 27 out of Detailed HoA 31/32/33/34/35/36 though there is no provision for drawingadvance in WBTR Form 27 out of such HoA.

4. It was informed that no advance drawal permission is required for drawing any fund allottedunder the following ObjectlDetailed HoA:

A. 31 Grant in Aid-General.B. 32 Contributions.C. 33 Subsidies.D. 34 Scholarship & Stipend.E. 35 Grants for Creation of Capital Assets.F. 36 Grants-in-Aid Salaries.

Advance Drawal permission is required for drawing any fund as per Bill Form 27 without anyVoucheriSub- Voucher. After advance drawal the vouchers are required to be submitted afterwardswith a Detailed Contingency Bill as per WBTR Bill Form 28.

On the other hand, the expenditure of the above 6 HoA are in the. form of unilateral payments andtherefore do not require any voucher. However, Utilisation Certificates are required to be submittedafter drawal and utilisation of the fund. Thus, advance drawal in WBTR Form 27 is not applicable forsuch HoA.

However, permission of Finance Department is required for transferring the fund to the Bank Accountof any intermediary organization which is not the end beneficiary.

5. A Semi Govt. / Grantee Organisation can draw grant for disbursing the same to the endbeneficiary. It can also engage a contractor/consultant for creating any asset or procuring any goods orservices out of that fund and make payment to the contractor/consultant from its Deposit !BankAccount.

6. A Government Office cannot directly undertake works from funds received as Grants.However, it can draw and disburse the funds received as Grant to the end beneficiary. To enable aGovernment Office to organise any program or procure any material/service, fund should be allotted

In Detailed HoA "50-Other Charges" or any other appropriate Detailed HoA instead of Grants("31/35/36").7. However, in. case the Department desires to disburse any goods (like Bicycles, Seeds,Fertilisers, etc.) to targeted beneficiaries, there can be two options:

• Either the fund can be allotted as Grant to a Semi Government/Grant-in-Aid Institution,which in turn may procure the goods/serviced for distributing the same to beneficiaries.

• Or, the fund can be allotted to a Government Office under Detailed BoA "50-Other Charges"or any other appropriate Detailed BoA instead of Grants ("31135/36") so that the said officecan procure the goods for their distribution to beneficiaries.

8. In some cases, it is seen that fund are being allotted from Detailed BoA 50-Other Charges forgiving compensation/ cash benefit to individuals for different types of calamities/schemes. To provideany cash benefit to any individual, allotment should be made from Object Class 'Grant' as detailed atPoint No.4 above, as submission of adjustment by taking advance from Detailed Head "50- OtherCharges" for distributing cash benefit further is not possible.

The meeting ended with thanks to and from the Chair.

Meeting regarding Allotment of fund under detail Head "31-02-Other Grants", "3s-Grant for creation of CapitalAssets" and "SO-Other charges"on 22.01.2019 at 3.00 P.M. at Finance Conference

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