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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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Positions & ProfilesResource Group Director Qualification
Areas of Expertise
Dr Rajiv Sharma, IAS
DG, CGG
Ph.D.
(Engineering & Public Policy),
Carnegie Mellon University,
USA;
Urban Administration
Urban Development,
Infrastructure Development
Project Management, Governance
Management Development.
M. Sivaramakrishna
Dy. 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. Ramnarayan
Director, Change
Management Resource Group,
CGG
Ph.D. Organizational
Behaviour, Case Western
Reserve University
Change Management, Leadership,
Organization Behaviour
M. BrahmaiahDirector, Financial
Management Resource Group,
CGG
M.Com.,Kakatiya University Budget, Accounting & Auditing
Reform,
State Financial Accountability
Assessment,
Local Bodies Financial
Accountability Assessment.
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4
Working Relationships : NationalNational
Dept of Personnel Training Model Code for Good Governance
Good Governance ToolkitIAS Training Restructuring Study
Review of Foreign Training Programme for Civil Servants
National Agenda for Judicial and Legal Reforms
Development of National Public Service Law
Handbook on Citizens Charters
Capacity Building for Citizens Charters in States
Strategic Review of District Administration in IndiaNational
Implementing Agency for Access to Information
Dept of Administrative Reforms &
Personnel Grievances
Process Reengineering for Service Delivery Improvement
Machinery of State Government Study
Ministry of Housing & Urban
Poverty Alleviation
Researchers Colloquium on Urban Poverty Alleviation
Integrated 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 Smart
Government)
Ministry for Home Affairs INSTAXX: e-Governance application for
Country-wide Instant
Alert Network (CIAN)
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State Governments (Relevant to Southern region only)
Andhra Pradesh
Strategic & Performance Innovation
Unit (SPIU), MA&UD Dept, GoAP
APPMSDIP in 12 Key Departments
Governance Reform Programme I-2002-06- Establishment of
strategy, performance and innovation units in key
departments
Governance Reform Programme II-2006-09- Institutional
reforms
for sustained poverty reduction
Kerala
MGP, Government of Kerala Development, Training &
Implementation of Comprehensive
CitizensCharter 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 GovernmentsExpenditure Study
International Linkages Projects
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8
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 Programmes
Client 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 Human
Resource
Development
Process Re-engineering
Change Management
Leadership Development
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Mapping of Local Network Institutions: Public Sector
Dr Marri Channa Reddy Human
Resource Development Institute of AP
(State ATI)
Urban Governance, Municipal Accounts &
Budgeting, Revenue Management, Public Health
and SanitationAdministrative Staff College of India
(ASCI)
Service Delivery, Management Development
Programmes
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
Research Institute (EPTRI), Hyderabad
Environmental Planning, Techniques in SWM
ICRA Management Consulting Services
Limited (IMacs)
Financial Management
Institute of Public Enterprise, Hyderabad Service Delivery
Centre 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 Satta Local Government Legislation
PRIYA Local Government Legislation
CRISIL Credit Enhancement
Institute of CharteredFinancial Analysts 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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14
GoB Studies
Treasury Rules FinancialRules
Pension CodeBudget ManualIT System Audit
Internal AuditGPF Study
Public Financial Management
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15
Modernization of
Treasury Code of Government of Bihar
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Objective of the workshop
To refine the Bihar Treasury 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
onbehalf of government
provides specimen forms in which bills have to be presented
and
returns to be furnished to various authorities
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19
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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21
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 over
Treasuries
FD DAT DTA DTA DTA DoT
Compilation of
Accounts by AG
Primary Primary Primary Secondary Secondary Secondary
Computerization of
Treasury Functions
Computerized
Software is
developed andmaintained by
NIC
Computerized
NIC has
developedsoftware in
DB.II
Web based
software
Computerized
Included in TR
(Appendix-10).
Compilation
of accounts.
Automated
Treasury Billpassing
system
(ATBS) has
been
implemented
in 2 districts
Computerized &
connected with
DTA and
Finance
Computerized
computerized
& connected
with the DoT.
Uses Oracle
data base
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25
Methodology for Withdrawal of Moneys from the
Government Accounts
Treasury/PAO Bihar Maharashtra WestBengal
TN AndhraPradesh
Karnataka
PAOs No PAO Cheque
Drawing
System
Cheque
Drawing
Cheque
Drawing
Cheque
Drawing
Cheque
drawing
District
Treasuries
Bill
Drawing
Cheque
Drawing
Cheque
Drawing
Bill
Drawing
(Switched
over to
cheque
drawing in
2 districts)
Bill
Drawing
(Switched
over to
cheque
drawing in
2 districts)
Cheque
drawing
Sub-Treasuries BillDrawing
Bill Drawing No SubTreasury
BillDrawing
BillDrawing
ChequeDrawing
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Changes made
the criterion whether a rule is laying down a lasting and
stableprinciple 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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27
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 they
are 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 to
relevant 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 which
are not there anymore
5 Withdrawal of monies from
government 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 Deposits
10 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 chapters
No. 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
banking
treasuries, Upgradation of sub-treasury into treasury and
out-dated provisions
No. of forms deleted : NilNew rules added : Nil
Best practices :
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Chapter II
Name 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
and
out-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
in most 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 : NilNo.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
thePublic Account
Topics dealt with : Cash in Departmental chests, Cash balance
intreasuries and verification of cash balance
No.of rules : 19
No.of forms : 4
No.of Appendices : NilNo.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 V
Name 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,
Miscellaneous payment
No.of rules : 301 (136 to446A)
No.of forms : 54
No.of Appendices : 12 (out of which 8 deleted)
No.of SG decisions : Nil
No.of rules deleted : 87
Reasons for deletion : Non-banking treasury provisions,
sub-tresury rules, BFR
provisions and out-dated rules
No.of forms deleted : 22
New rules added : Nil
Best practices adopted : Lapsed deposits refund-.Authorisation
from AG not required-rule modified.System generated Cheque payments
instead of sending bills to Bank
suggested, Personal deposits period of closure reduced to items
dormant
for 2 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
and returns, 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 481
Integrated into other chapters : Ch2- 6 rules, Ch3-2 rules
and
Ch4- 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 tothe Governor
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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42
Chapter X
Name of Chapter : Loans and advances
Topics dealt with : General, Special rules applicable to
differentclasses of 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,
Remittancesof coin and notes
No.of rules : 57
No.of forms : 5
No.of Appendices : NilNo.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
drawingand encashment, other rules and special rules for
remittances of sepoys and policemen
No.of rules : 42
No.of forms : 1
No.of Appendices : 1No.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 and
treasury agencies
No.of rules : 97
No.of forms : 13
No.of Appendices : 6No.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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46
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 Deleted
Sl.
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 to
draw bills except in the education and
industries department. (Rule 137)
It is enough if it is mentioned in the Rule Drawing
and Disbursing Officer. Hence it is appropriate if
the list is appended to financial rules as this is
nothing to do with the functions of treasury officer..
This also does not exist 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 required
countersignature by superior officer. (Rule
137).
This has nothing to do with the functions of treasury
officer and it will be appropriate if taken to
Financial Rules. Further this does not find place in
WB Code also.
5 10 List of controlling officers for the purpose of
the traveling allowance rules of the
department or officers. (Rule 137).
-do-.
6 11 List of Proper Authorities for drawing
and countersigning certain charges payable
at sub-treasuries.{Rule139 (b) }
-do-
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A di Add d
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Appendices Added
Sl.
No
New
No.
Gist of Appendix Reasons for inclusion.
1 Letter of Credit System. Letter of credit system
provisions
available in Rule 461 are taken to
Withdrawal of Moneys Chapter on
revised Code. The instructions there
under are kept in the Appendix.
2. Receipts Exempted from Stamp
Duty.
Rule152 provides for exemption of
certain receipts from stamp duty.
The list there under is worth to be an
appendix as in W B Code.
3. Advise list/Register of Payment
Orders.
Government decision 3 under Rule
313. 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
