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Accountant-General actual administrative department agreement amount Appendix apply appropriation audit authorised Bank of India Bengal Financial Rules budget estimates Buildings and Irrigation cash certificate charges competent authority completion Consolidated Fund Constitution of India contingent contract contractor cost deduction departmental deposit disbursing officer Divisional Officer earnest money establishment Executive Engineer expenditure F.R. Form fidelity bonds Finance Department gazetted Government servant grant head included incurred indent instalments Insurance Irrigation and Waterways issued materials measurement book ment month monthly motor necessary non-gazetted Note Note.—The orders ordinarily paid pay bill payment permanent advance prepared prescribed procedure proposed Provident Fund purchase rates realised reappropriation receipts recorded recovered recovery refunded relieving officer rent repairs responsible revenue revised estimate rupee sanctioned estimate SECTION statement Subdivisional Officer submitted subordinate Superintending Engineer supply tender tion tools and plant transfer Treasury Rules United Kingdom vide rule Waterways Department West Bengal