West Bengal Panchayat (Zilla Parishad and Panchayat Samiti ...

(c) the loss is related to Fund assigned for any particular work or scheme out of any special grant
or contribution, made by any Department of the Government or any private or statutory
organisation or institution, such proposal, irrespective of the amount involved, shall be
forwarded to the State Government and the State Government may on obtaining the
concurrence of the said Department, organisation or institution, approve the proposal and
direct that the loss be written off on making proper entries in the records.
(4) Any remission of revenue or rent of leased out land, ferry, pound, gardens, orchards, fisheries,
tolls on bridges and taxes, rates and fees not exceeding rupees one thousand may be made by the
Zilla Parishad only with prior approval of the Director in writing.
Key Word : Pass Book of the Treasury.
14.
(1) All sums remitted to the Treasury, in cash or by cheque, or otherwise by transfer to the credit of
the Zilla Parishad or the Panchayat Samiti Fund and payments made by the Treasury on cheques or
otherwise from the Zilla Parishad as the Panchayat Samiti Fund, shall be entered in the Pass Book
specified in this behalf.
(2) The Pass Book shall remain in the custody of the Executive Officer or any other officer as may
be authorised by him in this behalf. It shall be sent to the Treasury by the tenth day of the following
month or on such date as necessary, for updating the posting of entries up to the last working day of
every month showing the balance of the Fund depicting different components of the Fund as is available.
(3) The Pass Book shall be examined from time to time by the Executive Officer. He shall reconcile
and correct the entries made in the books of accounts and if any error is detected he shall immediately
draw the- attention of the Treasury Officer to such discrepancy that may appear between the credits and
debits shown in the Pass Book and between those recorded in the accounts of the Ziila Parishad or the
Panchayat Samiti, as the case may be. The verification and reconciliation of the balances of Pass Book
along with scheme wise statement as received from the Treasury and those of the Cash Book shall be
undertaken once in a month and a verification certificate to that effect that the balance of the Cash Book
agreed with that of the Pass Book shall be furnished by Executive Officer to the Treasury Officer every
month when the passbook is sent to the Treasury for updating of entries.
Key Word: Pass Book in receipt of Bank Accounts
15. Procedures as referred to in rule 14 shall be followed mutatis mutandis in respect of the Bank
accounts opened and maintained by the Zilla Parishad or the Panchayat Samiti. Interest received on
Funds shall be reflected in the Cash Book as accretion to the said Fund to which such interest relates.
Reconciliation of the credits and debits shown in the Bank Pass Book with the accounts maintained by
the Executive Officer shall be made and corrective measures as may be necessary shall be taken in the
manner as laid down in sub-rule (3) of rule 14.
Key Word: Verification or of balance by Zilla Parishad/ Panchayat Samiti.
16.
The balance of the Treasury, Bank accounts and the cash balance shall be the balance of the
Zilla Parishad Fund or the Panchayat Samiti Fund and shall be accepted as such by the State Government.
Besides annual verification, monthly verification of balance shall be made by the Accountant and
recording on the corresponding page of the Cash Book or the ledger that the balance has been verified
with the Treasury Pass Book or the Bank Pass Book, as the case may be. If the transactions in the
account are not verified and reconciled for three consecutive months, the defaulting Zilla Parishad or
the Panchayat Samiti, as the case may be, shall not draw any Fund from that account either by cheque
or otherwise until the account is verified. Any failure to observe this procedure shall be viewed as an
irregularity in maintenance of accounts.