Checklist for DDOs dt 06.06.2017

Checklist for DDOs dt 06.06.2017

OFFICE MEMORANDUM

Subject: Checklist for DDOs

I am directed to refer to the Controller General of Accounts Islamabad letter D.O. No.204/CGA/QAC/Bill STAT Report/2017 dated 04th May, 2017 addressed to Chief Secretary Punjab on the above cited subject.

Analysis of Bill Tracking Reports indicates some very common deficiencies in submission of bills to AG/DAO/TO by DDOs, which causes returning of bills passed more than once for fulfilling the requirements and thus cause delay in service delivery and such delay is attributed to Accountant General Office/ District Accounts Offices/ Treasury Office.

All the Provincial government departments are requested to direct DDOs working under their administration that along with observance of Punjab Financial Rules, Pre-audit Checklist prescribed in the relevant manuals and policy instructions issued by the Finance Department, PIFRA authorities, CGA and A.G Punjab from time to time, following checklist as pointed out by the CGA vide letter under reference must be strictly adhered with for curtailing the time lag and to improve service delivery:

1. Rates of pays and allowances differ from the authorization.
2. DDOs do not check for appropriate authorization before submission of claim.
3. Last Pay Certificate is not attached for all new cases related to salary payments.
4. Signature of DDO does not match with the specimen maintained in the account office record.
5. Errors are made while preparing claims, for instance arithmetic the calculation is not correct.
6. Budget column is not filled.
7. Budget columns are non-verified or unsigned.
8. Bill amount exceeds the budgetary ceiling in that head of account.
9. Budget provision is already exhausted or is not provided.
10. Wrong classification is used in the claim documents.
11. No deduction is made in respect of GP Fund and taxes.
12. No deduction is made in respect of advances like House Building, Motor Car and MotorCycle.
13. Expense claim exceeds the limit of sanctioned strength.
14. No attestation is made for cutting/ erasing on claim.
15. Sanction of time barred cases is not obtained from the competent authority.
16. Incomplete and non-verified documents are attached with claims.
17. Certificate of goods received in satisfactory condition is not attached.
18. TA claims not countersigned by the Controller Officer.

Furthermore, CGA has also advised that the heads of department/ secretaries/principal accounting officers of departments/attach department/ authorities should liaise with the Accountant General/ District Accounts Officer himself, beyond the DDO and Bill Clerk of their departments who most of the time do not portray the correct picture and demand money from the department on the behalf of or on the behest of officials of AG office/DAO while the situation may not be so. This direct liaising with the Accountant General/ District Accounts Officer would:

• be saying “No to Corruption”
• Speed up and curtail the time lag in passing the bills.
• Apprise the head of departments of a correct picture/status of their submitted or unpassed bills.