2014 EDITION 

Since the publication of the 2nd Revised Edition of the detailed

instructions followed by DDOs including the DDOs vested with the

powers to perform the functions of Pay & Accounts Offices, to the

certain extant, and to draw funds directly from the accredited branch of

the Bank by means of cheque under the departmentalised system of

Accounting are laid down under various references contained in codal

provisions under General Financial Rules (GFRs), Fundamental and

Supplementary Rules (FR&SRs) Government Accounting Rules. CGA

(Receipts and Payments) Rules, 1983, Civil Accounts Manual, etc., Thus

to facilitate the rules governing the functions of Drawing & Disbursing

Officer a compiled manual with the title 'Manual for Drawing and

Disbursing Officers' consisting of essential and important instructions

with suitable references to the relevant provisions applicable in day to

day working is primed up with utmost care taken into.

2. In the 'Second Edition of this manual, opportunity has been taken,

amongst others, to add the following items :-

() Types of DDOS, their functions, limitations, etc.

(ii) Important checks to be exercised by the DDOs in respect of

presentation of LTC Bills, TA Bills, Medical Attendance Bills,

Conveyance allowance.

(IM) Checks towards drawal of advances and its disbursement thereof.

3. In a nutshell this manual has been brought out with the objective of

providing easy to understand guidance to the Drawing and Disbursing Officers'

me (DDOs). This manual is a guide book for internal use only. Its contents do not

upplement, replace or modify any codal provision