Responsibility of Drawing and Disbursing Officers DDO while processing Salary Claim 23.04.1990
OFFICE MEMORANDUM
Subject: Responsibility of Drawing and Disbursing Officers
I am directed to refer to this Departmental letter of even number dated 19.4.1989 on the subject noted above, containing instructions for the Drawing & Disbursing Officers regarding submission of their c claims to the audit offices for withdrawal of pay, allowances & contingencies etc. It has been noticed with concern that Drawing & Disbursing Officers/ Controlling Officers are not properly following these instructions while issuing sanctions/submitting their claims for withdrawals to the District Accounts Offices. Consequently, incidences of fraudulent withdrawals are increasing..
2. There is a strong need to inculcate the requisite degree of responsibility among the Controlling Officers/Drawing & Disbursing Officers. It is felt that officers of these formations/generally oblivious to the requirements of financial discipline and mandatory provisions of rules. Non observance of prescribed formalities. and ignorance of rules are facilitating embezzlements and fraudulent withdrawals; specially the hands of their own staff.
3. That Repeated instructions have been tested from time to time but in vain; for the obvious reason disciplinary action has not been taken against the responsible/defaulter DDOS/C.Os.
It may kindly be ensured that the DDOs/Controlling Officers, held directly responsible, should be promptly proceeded against and adequately punished under the relevant rules.
4. I desire to reiterate the instructions already issued for the guidance and strict compliance by the DDOS/C.Os in letter and spirit, in order to obviate. all chances of embezzlements and fraudulent withdrawal:-
Sanction of the competent authority. where required, should be invariably attached with the claims.
i) All totals in the bill should be personally checked by the DDOS.
ii) The grant number and local classification of accounts should be properly entered in the relevant columns of the bills.
iii) The claims should be valid charges supported by the necessary voucher Pills.
iv) The DDO should ensure that all the bills/ vouchers are properly cancelled after their use to obviate their mis-use.
v) The BDO should check the rate of pay of each official working under his control with reference to his/her service book.
vi) Specimen signatures of the DDO along with telephone number should invariably be sent to the DAOS for their record.
vii) All changes in the sanctioned strength of the establishment or addition to the posts etc., should be promptly communicated to the DAOS.
viii) Schedule regarding deductions on account of G.P. Fund, Income-Tax, and Benevolent Fund, etc., should be personally checked by the DDO.
ix) Budget appropriations should be filled in the respective columns on the bill under the supervision of the DDO after checking the same from the budget registers.
x) All amounts received on behalf of Govt. or withdrawn for disbursement should invariably be entered in the cash book.
xi) As prescribed vide note 4 below rule 4.5 of the S.T.R. and instructions issued vide this department’s letter No. IT(FD)6-13/83-III, dated 21-6-89, all bills should be entered in the transit register before submission to the DAO/A.G.
xii) Under the provisions of Rules 2.25 of S.T.R. and 13.4 of the Punjab Budget Manual, instructions were issued vide this department’s No.SO(TT)3(1)/83, dated 27-5-86 in which it was emphasized to carry out month-to-month reconciliation of all payment and receipt figures with the respective DAOs/Treasuries. It has been noticed that reconciliation is not being done by the DDOs/C.Os with the respective DAOs/Treasuries. This should be done regularly without fail.
xiii) As required in our instructions issued vide No.SO(TT)7(5)/77-A, dated 26-5-77, all sanctions to the incurring of expenditure should be accorded by the Competent Authority under intimation to the District Accounts Offices/Treasury Office/A.G. Punjab’s office as the case may be. All sanctions endorsed to the District Accounts Officers/Treasury Officers/Accountant General, Punjab, Lahore should be signed in hand and in ink giving clearly the name/designation/telephone numbers, so that before admitting the sanction/claim they should seek confirmation on telephone.
Any change of specimen signatures/telephone numbers should be promptly reported to the quarters concerned.
5. I am to request you kindly direct all concerned under your administrative control to ensure that rules & instructions are strictly followed.
6. This was issued with the approval of the Finance secretary.
