Government of West Bengal
No. 1 – F.B.
The 3rd January, 2011
Sub:- Regarding Detailed head for consolidated pay or remuneration paid to a contracted person.
It is observed that for making payment of consolidated pay or remuneration to the contracted persons, some departments are treating such payment differently. In some cases it is incurred under detailed / sub-detailed heads “01-01” whereas in some cases it is incurred under detailed head ‘02’ and in the rest cases it is incurred under detailed / sub-detailed head ’31-01’. Such bookings may lead to improper accounting as well as confusion.
In view of the above circumstances, the undersigned is directed by order of the Governor to say that for general contractual payment, the charge will be debitable to the detailed head “02-Wages”, whereas for payment towards professional and Special Services, the charge will be debitable under '28-Payment of Professional and Special Services-02-Other Charges’ subordinate to concerned major / sub-major / minor / sub-head to avoid further irregularities, with immediate effect.