Responsibility of Drawing and Disbursing Officers DDO while processing Contingent and other Claims 19.04.1989
OFFICE MEMORANDUM
Subject: Responsibility of Drawing and Disbursing Officers
I am directed to refer to the subject noted above and to state that while conducting Anal Administrative/Technical inspections of various IAOs in the Punjab it was observed by the inspecting officers that the D.D.Os do not generally take the requisite care of ensuring strict observance of relevant rules & other procedural formalities before preferring their claims to audit on account Pay, allowance & contingency etc., This not only creates undue problems for the audit but also facilitation frauds & forgeries, which in the recent past have increased considerably.
2. It was also felt that the D.D.03 only restricted their responsibilities to the signing of the claims and undue reliance is made on their Cashiers/accounts clerks. The provisions regarding handling of cash books, general principles relating to withdrawal and expenditure of Government money and those pertaining to pay, allowances & contingencies as envisage in chapters II, V & VIII of the PPR Vol-I are simply ignored,
3. I am further to reiterate that the onus for the proper observance of rules and procedure lies squarely on the D.D.Os who are personally responsible for any resulting in mis-appropriation or fraudulent withdrawal of Government money. Nevertheless, the following points are reiterated for strict compliance by the DDO-
i) All totals in the bill should be personally checked by the DDOG.
ii) The grant numbers and social classification of accounts be invariably entered in the grant columns.
iii) The columns should be filled for valid charges reported by the non-voucher bills. The D.D.O. should deny these after their use to avoid their misuse.
iv) Specimen signatures of the DDO should invariably be sent to the DAO for their record.
v) All changes in the sanctioned strength of the establishment, in addition to the post, should be promptly communicated to the DAOs.
vi) Sanction of the claim, where required, should invariably be checked with the claim.
vii) Schedule regarding deductions on account of G.P. Fund, Income-Tax, and Benevolent Fund, etc., should be personally checked by the DDO.
viii) Budget appropriations should be filled in the respective columns on the bills under the supervision of the DDO after checking the same from the budget registers.
ix) All amounts received on behalf of Government or withdrawn for disbursement should invariably be entered in the cash book.
x) The officials authorized to transact on behalf of the DDO should be properly authorized and the specimen signatures of these officials should invariably be sent to the Audit Office as well as to the bank. These officials should also be provided with proper identity cards for their identification.
- I am further directed to request you to kindly immediately issue necessary instructions to all of your subordinate offices emphasizing the necessity and importance for strict observance of all rules/procedures and exercising utmost care and vigilance while preferring claims to audit.
