Duties and responsibilities of a

Drawing & Disbursing Officer

PRESENTED BY:
SIB SANKAR BANIK, W.B.A&A.S
INTERNAL AUDIT OFFICER,
FINANCE (INTERNAL AUDIT)DEPARTMENT
GOVERNMENT OF WEST BENGAL
MOB:8926225065
MAIL ID: sibsankar.banik40@gmail.com
Meaning of D.D.O :

As per rule 1.04 of WEST BENGAL TREASURY RULES

D.D.O means “Drawing and Disbursing Officer” means a
Group A Government employee of an establishment who
is authorised by the concerned administrative
Department with the concurrence of the Finance
Department to draw money from the Government
Account and disburse the same for the purpose for which
it has been sanctioned.

A Drawing and Disbursing Office ( DDO) plays a

very important role in the financial administration
of the state Government. It is the DDO who
draws money from the Treasury or deposit
collection into the treasury.
 Duties and responsibilities of a Drawing &
Disbursing Officer
(1) Every Government officer shall exercise the same vigilance in respect
to petty contingent expenses as a person of ordinary prudence may
be expected to exercise in spending his own money.
(2) The Drawing and Disbursing Officer shall ensure that–
(a) The rules regarding the preparation of bills are observed,
(b) The money is either required for immediate disbursement or has
already been paid from the permanent advance,
(c) The expenditure is within the available allotment of funds,
In big establishments and offices the function of DDO is discharged by
Officers from the West Bengal Audit & Accounts Service having
specialized knowledge in this matter. But there are many other big
and important offices where the DDO function is discharged by
officers of the Department.
 Duties and responsibilities of a Drawing &
Disbursing Officer

• They are already burdened with their normal works

of a Doctor , Engineer, inspector etc . Usually they
apply minimum check and sign bills and books of
accounts as and when produced. Here lies the
importance of little bit of training for all who
function as DDO.
 Duties and responsibilities of a Drawing &
Disbursing Officer
D.D.O should maintain the following registers:
(i) Bill register, (ii) Bill Transit Register, (iii) Cash Book, (iv)
Subsidiary Cash Book, (v) Service Postage Stamp Register,
(vi) Stock A/C of D.C.R. Books, (vii) Register of Advances
drawn and adjustment there of etc.

There is a misconception among the DDO’s that as the bills

are passed by the Treasury the responsibility of drawal of
fund lies with the Treasury. Of course, the Treasury Officer
is responsible for the fund released by him as provided in
T.R Para 4.014 of treasury Rules, 2005.
Procedure for Specimen Signature:

Every Head of Office should furnish to the concerned

Treasury Officer his specimen signatures duly attested
by another officer whose specimen signature is already
available to them.

If Head of Office authorizes a subordinate officer to

function as DDO, he should forward the DDO’s
specimen signature duly attested.

When DDO hands over charge to another DDO he has

to forward the specimen signatures of the new
incumbent duly attested by him.

In all cases, the specimen signatures may be obtained

in triplicate on a separate sheet, duly attested by
HOO/ superior officer.
 Duties and responsibilities of a Drawing &
Disbursing Officer

But T.O’s negligence does not relieve the DDO from

his responsibility once the bill has been preferred by
him.
• Computerization and DDO:-
We all know that the Treasuries in West Bengal are
fully computerized. The present concept is that a
data will be entered in computer only once in respect
of a bill or deposit made by the DDO
Duties and responsibilities of a Drawing &
Disbursing Officer

• The data entered above will be used by other

agencies like T.O, DTA, A.G(A&E), W.B for preparation
of monthly account of the Treasury, of the State and
other MIS reports by the various Departments.
• All information from DDO Code, Head of Account,
allotment, name of recipient etc. will be entered on
the basis of information provided by the DDO. So,
utmost care should be taken to provide the treasury
with correct informations.
Duties and responsibilities of a Drawing &
Disbursing Officer

• DDO:- It hardly matters how a new DDO is allowed to

function with a treasury because you are either a DDO
or representing a DDO. But when new offices are
opened , the administrative Department authorizes a
Group- A Officer to function as DDO and forward the
approval order with 4 sets of specimen signature to
A.G(A&E) for acceptance and approval and to inform
the T.O accordingly.
 Duties and responsibilities of a Drawing &
Disbursing Officer

• A DDO code is allotted by the T.O only after the

approval is received from the A.G
(A&E).(4.018&4.019 of WB Treasury Rules).
• It is also to be noted that a DDO is allowed to
operate with a particular Treasury only.
 Duties and responsibilities of a Drawing &
Disbursing Officer

• New Head of Account:-

• Some times new head of account is opened during
the financial year. Fund is allotted to the DDo for
drawal of money by placing bill. But such bill can not
be accepted by the Treasury until such head of
account is entered in the system by the DTA on the
basis of order of Admn. Deptt.’s order accepted by
the AG.
 Duties and responsibilities of a Drawing &
Disbursing Officer

• General Instruction regarding drawal of bill ( Para

4.025):---
• The important instructions are:-
1. Bills should be presented to treasury through Bill
transit register supplied by the Treasury Officer.(
4.021). Standard form supplied by the T.O. is to be
used.
Duties and responsibilities of a Drawing &
Disbursing Officer

• 2. Bill should be presented to the Treasury using proper

form. Otherwise the same will not be accepted by the T.O.
• 3. Bills shall be filled in and signed in indelible ink or ball
point pen. The amount of the bill shall be written in words
as well as in figure. Fraction of rupee shall be rounded to the
nearest rupee. The word “only” shall be written after the
amounts in words leaving no space for interpolation.
Duties and responsibilities of a Drawing &
Disbursing Officer

• 4. DDO code ,Demand No Department code with

full classification of head of account shall be
recorded by the DDO. Separate bill shall be
prepared for separate head of account. Example :
• DDO Code: NPGHMA001, Demand No 42,
• Departmental Code: HR,
• Head: 2070-00-005-NP-001-V-01-01
 Duties and responsibilities of a Drawing &
Disbursing Officer

• 5. Erasure and overwriting are forbidden. Corrections

shall be attested by the DDO with his dated initial.
6.Charges against two or more major, minor, scheme
or detail heads shall not be included in same bill.
 Duties and responsibilities of a Drawing &
Disbursing Officer

• 7. Contractor’s bill , cash memo and other bills

produced as sub vouchers shall be passed for
payment by the DDO.
• 8. A note to the effect that the bill is below
the specified amount expressed in whole
rupee shall be recorded on the body of the
bill.
 Duties and responsibilities of a Drawing &
Disbursing Officer

• 9. The office copy and the fair copy have been

compared and found to be agreed and the amount
claimed in the bill have not been drawn earlier shall
be certified on the body of the bill by the DDO.
Income Tax and other statutory taxes shall be
deducted in the bill.
 Duties and responsibilities of a Drawing &
Disbursing Officer

• Checks applied by the Treasury: 1.That the bill is in

proper form and preferred by the authorized DDO
through BTR.
2. The allotment is sufficient to cover the amount
claimed in the bill.
3. The claimed has been sanctioned by the proper
authority and supported by valid sub-voucher.
 Duties and responsibilities of a Drawing &
Disbursing Officer

4. The arithmetical calculation is correct and has

been duly receipted.
Precaution to be taken in respect of drawal of pay
bill:-
. 1.Full description of head of account must be noted
on the body of the bill.
 Duties and responsibilities of a Drawing &
Disbursing Officer

2. In case of first appointment , certificate in

respect of receipt of satisfactory report of
medical fitness is to be recorded. In case of
transfer LPC will have to be furnished
[4.081(6) of WBTR, 2005.] . T.O shall verify
the appointment letter, availability of vacant
sanctioned post etc.
Duties and responsibilities of a Drawing &
Disbursing Officer

3.In case of transfer pay of two incumbents may be

drawn against a post for one month. 4.081(5).
4. DDO shall obtain and verify HRA declaration of the
incumbent in January and July every year and record
necessary certificate on the body of bill.
 Duties and responsibilities of a Drawing &
Disbursing Officer
5. DDO shall arrange for deduction of Income Tax from
the very beginning of the financial year calculated on
the basis of projected receipt.
The DDO is also required to file Quarterly statements of
TDS for periods ending 30th June, 30th September, 31st
December and 31st March of each financial year, duly
verified to the Director General of Income Tax (systems)
or M/s National Securities Depository Ltd. (NSDL). These
statements are required to be filed on or before in 15th
July, 15th October, 15 January in respect of the first three
quarters of the financial year and 15th June following the
last quarter.
6. Deduction of GISS 1987. This scheme starts
from November each year if any employee joins in
the service other than in the month of November.
Only Insurance fund of the employees in the
category he/she belongs shall be deducted up to
October and both insurance Fund and savings
Fund shall be deducted from the month of
November as per category ( A,B,C,D) he/she
belongs. In case of change of pay /category due
to implementation CAS the same analogy shall be
applied.
 Duties and responsibilities of a Drawing &
Disbursing Officer

7. G.P.F deduction shall start after one year of

appointment. The contribution shall stop 3
months prior to retirement.
Deduction of G.P.F. in case of employment of Govt.
employees arrangement shall be made to obtain
G.P.F. No. from A.G. , W.B. (P.F. section) for
categories of A,B,C with in 12 months from the
date of His/her joining . In case of Group – D
employees local Head of Office in empowered to
allot G.P.F. No.
 Duties and responsibilities of a Drawing &
Disbursing Officer

Responsibility of DDO as laid down in Para

4.121 of WB Tr. Rules.
Every Government Officer shall exercise the
same vigilance in respect to petty contingent
expenses as a person of ordinary prudence
may be expected to exercise in spending his
own money. The DDO shall ensure that
Duties and responsibilities of a Drawing &
Disbursing Officer

a) The rules regarding preparation of bills are

observed.
b) The money is either required for
immediate disbursement or has already been
spent from the permanent advance.
c)The expenditure is within the available
funds.
 Duties and responsibilities of a Drawing &
Disbursing Officer

d) All steps have been taken with a view to obtaining

an additional allotment of fund if the original
allotment of fund has either been exhausted or
going to be exceeded
e) The proposed expenditure does not cause any
excess drawal over the allotted fund .
 Duties and responsibilities of a Drawing &
Disbursing Officer

f) Amounts claimed is within the ceiling fixed by the

Delegation of financial power Rules, 1977.
g) Maintenance / Preservence of Acquitance rolls : DDO
shall be attentive as regards preservance of all paid
vouchers those are to be produced AG Audit Party
/Internal Audit Deptt. or to Departmental officer, office-
copies of Pay bills shall be kept in bound registers after
verification by the Audit.DDO may require such voucher
for preparation of due drawn statement incase of drawal
of Arrear Pay and Allowances arising from CAS or
implementation of ROPA Rules.
h) Submission of prompt reply on I.R.’S :
Received from A.G.W.B., Department of
Internal Audit. D.D.O. is responsible for
early submission of broad sheet reply on
audit paras raised in the I.R. Specific reply
shall be submitted on each para instead of
commenting “noted for future guidance”.
i) Action to be taken up on misappropriation /
losses etc. :
As soon as any loss is detected by way of theft /
defalcation /misappropriation, the matter shall
be reported to the immediate higher authority
and also to the Finance Department and A.G.,
W.B. where loss exceeding Rs. 200/-.
To lodge F.I.R. with the police and pursue the
police for investigation F.I.R. shall be so drafted
that provisions under C.R.P.C. 409, 468, 420,
120B, are covered taking together sec.
13 of prevention of Corruption Act, 1988.
Detailed procedure shall be undertaken in terms
of rules 39 – 42 of W.B.F.R. Vol-1. When
negligence of duties is to be ascertained,
disciplinary proceedings shall also be initiated
apart from lodging F.I.R. in terms of
classification, control and appeal rules, 1971.
Duties and responsibilities of a Drawing &
Disbursing Officer

Maintenance of Cash Book and different registers by

the DDO:
Maintenance of Cash Book is perhaps the most
important and essential part of a Drawing and
Disbursing Officer’s duties. The following guidelines
may be followed in this respect:
 Duties and responsibilities of a Drawing &
Disbursing Officer

1) All monetary transactions shall be entered as soon

as they occur.
2) Cheques and drafts shall be entered into Cash Book
as soon as they are received.
3) The Cash Book shall be balanced and closed every
day. The closing balance shall be written in figure
and words and signed by the DDO .
 Duties and responsibilities of a Drawing &
Disbursing Officer

There should be a cash analysis done by the cashier

and checked by the DDO.
4) Erasures and overwriting are prohibited . Incorrect
entries should be struck off and the correct one
shall be written on it’s top.
 Duties and responsibilities of a Drawing &
Disbursing Officer

5). Cash shall be physically verified at regular interval.

6). Pages of Cash Book shall be machine-number and
page counting certificate shall be given at the start of
the cash book.
7).Temporary advance out of departmental cash should
be avoided.
Duties and responsibilities of a Drawing &
Disbursing Officer

8). Money received on behalf of the Govt. should

be recorded in the cash book and deposited through
T.R-7 in treasury link bank under appropriate head
of account as early as possible.
9). No money shall be drawn unless it is required for
immediate disbursement .
 Duties and responsibilities of a Drawing &
Disbursing Officer

At least following books of account and registers that

have to be maintained by the DDO
1. Cash Book
2. Bill Register
3.Bill transit register
4.Head-wise Allotment cum
Appropriation register.
5. Group-D employees GPF
register Gr. Insurance register
.
Duties and responsibilities of a Drawing &
Disbursing Officer

6. Register for Service Postage stamp

7. Register of Security deposits
8.Stock Book of various purchases made
9. Register of Advances drawn and adjusted.
10. Stock Book of Receipt Books
• Budget:
• It is the responsibility of the DDO to send
budget estimate to his Controlling officer
positively by September every year. No. of
sanctioned post, revised estimate for the
current year and budget estimate for the next
year will have to be prepared and sent to the
controlling officer in triplicate.
• Responsibility of a DDO
• A DDO shall be responsible for money placed
until the satisfactory accounts has been
rendered to A.G.
• He should ensure that all the paid bills are
“Paid & cancelled”
• He should comply with the audit observation
as early as possible.
• All the payments shall be disbursed to the
proper payee or his authorised person.
• No undisbursed cash shall be retained beyond
three months and shall be deposited into
treasury .
Action to be taken up on misappropriation / losses. :
• As soon as any loss is detected by way of theft /
defalcation /misappropriation, the matter shall be
reported to the immediate higher authority and also to
the Finance Department and A.G., W.B.where loss
exceeding Rs. 200/-.
• To lodge F.I.R. with the police and pursue the police for
investigation F.I.R. shall be so drafted that provisions
under C.R.P.C. 409, 468, 420, 120B, are covered taking
together sec.13 of prevention of Curruption Act, 1988.
Detailed procedure shall be undertaken in terms of rules
39 – 42 of W.B.F.R. Vol-1. When negligence of duties is to
be ascertained, disciplinaryproceedings shall also be
initiated apart from lodging F.I.R.in terms of classification,
control and appeal rules, 1971 as amended.
Duties and responsibilities of a Drawing &
Disbursing Officer

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