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1

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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3

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 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 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 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


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 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



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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 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)



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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 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



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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 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







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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 forms deleted : 1 ( BTC forms 82)New rules added : 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 rules deleted : 97 (717 to 813)




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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

9. BTRs (24-5)

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