Annual Confidential Report

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I am in a need of the Order which specifies who will be the Reporting Officer and Countersigning Officer in ACR and OPR. Please share if any member have it. Thanks in advance.
For ACR it is G.O. No. 4660-F dated 28.04.1986 and 10723-F dated 17.09.1987.


No. 4660-F, Calcutta, the 28th April, 1986.

In has been observed that the (Annual Confidential Reports) of the officers of the West Bengal Audit & Accounts Services are neither regularly initiated by the authorities with whom they are posted nor these are properly countersigned by the officers next higher to the reporting officers, presumably for want of specific instructions from Finance Department in this regard. The undersigned is, accordingly directed by the order of the Governor, to lay down the following procedure for initiating/countersigning of the ACRs. of the Officers of the West Bengal Audit & Accounts Services.

(a) The Annual Confidential Reports in respect of the officer of the West Bengal Audit and Accounts Services, holding different post under the Government, shall be initiated/countersigned by the authorities as detailed in the enclose

(b) The Annual Confidential Reports in respect of the officer holding posts under the Panchayat & C. D. (Panchayat) Deptt. as Regional Accounts and Audit Officer Parishad Accounts and, Audit Officer and Samity Accounts and Audit Officer shall be guided by the procedure as laid down in Panchayat Department Memo. No. V/32200/Panch. 2A-5/81, dated 16.12.82 until further orders.

(c) When the Annual Confidential Reports of any officer is found to have not been initiated/countersigned for particular year(s) and the officers mentioned as authorities are not available at the present place, the existing officers will initiate/countersign the Annual Confidential Reports of the concerned officer on the basis of the performance and other available records.

'(d) If the Annual Confidential Reports of the officers for some past years are not available either in the Finance Deptt. or in the office where he/they worked, the Finance Department will call for performance report of the concerned officer(s) from the existing authorities in order to enable the Deputy Secretary Finance Deptt. (Group-T) to initiate the Annual Confidential Reports of such officers and place before Joint Secretary/Secretary of Finance Deptt. for countersignature.

Immediately after the close of the Financial year, the reporting officers will initiate the Annual Confidential Reports of the officers and send the same to the countersigning authority for countersignature and transmission of the same to the Finance Deptt. duly addressed to deputy Secretary, Finance Deptt. Audit Branch of Group-T, Writers’ Buildings, Calcutta-1.

Deputy Secretary


No. 10723-F, Calcutta, the 17th September, 1987.

In continuation of this Department Memo. No. 4660-F dated 28.4.86, the undersigned is directed by order of the Governor to say that in cases where the charge of the District Treasury is held directly by the District Magistrate himself and where the A.C.Rs of the Treasury Officers/ Addl. Treasury Officers are initiated by the District Magistrate such A.C.Rs. are to the countersigned by the Divisional Commissioners.

Sd/- G. N. Chatterjee

Deputy Secretary to the
Government of West Bengal
The above G.O. No. 4660-F dated 28.04.1986 is superseded by G.O. No. 8477-F dated 18.10.2005.
I shall post the said G.O. with its enclosure at the earliest.
Thanks. The Above G.O.s concentrate on the Officers of Audit and Accounts Services. Do you have G.O.s in this regard for other services?
Supervisory Officer is the Reporting Officer as it is his duty to supervise the works/performance and monitor the conduct/spirit of the officer reported upon. In such cases, the office declares the name of the Supervisory Officers every year. In absence of the Supervisory Officer, the Reviewing Officer acts as a Reporting Officer. Authority other than Reporting/Reviewing Authority is precluded from making entries in ACR. There are several G.O.s for central govt. services. However, relevant G.O.s from the Govt. of WB are essential insofar as the matter relates to the state govt. employees.

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