Pay & allowances of employees of WB govt. is debited to the consolidated fund of the state govt. Central assistance is also available to the states. As far as I know a major part of expenditure for payment of DA is borne by the central govt. 50% of the additional expenditure incurred for revision of pay of state employees under ROPA,2009 is contributed by the central govt. 80% of the additional expenditure incurred for revision of pay of university and college teachers of the states is to be borne by the centre.