Throughout the public sector in Pakistan, Drawing and Disbursing Officers (DDOs) play a pivotal role in the systemof Public Financial Management at the operational level. Under the Treasury and Financial Rules, head of office,irrespective of post and scale, is the DDO of his office. However, the head of office may delegate this task to asubordinate officer of his office who works as DDO for him. The basic functions, among others, of the DDOinclude preparation of budget estimates of expenditure and receipt, preparation and submission of claim vouchers(bills) to the accounts office for withdrawal of cheques, disbursement of cheques / cash to staff, vendors and serviceproviders, reconciliation of expenditure figures with the accounts office.It is obvious from the above that DDOs have at their disposal, government funds required to be spent in accordancewith the relevant financial rules. A glance at important functions of a DDO makes it clear that knowledge of government's financial discipline is crucial for discharge of these responsibilities in a judicious manner. A DDOtherefore, needs to have a clear understanding of financial rules and procedures. In addition DDOs also need tobe aware of the principles involved in budget preparation and management, preparation and reconciliation of accounts and preparation of statements of excesses and surrenders. Government Officers who primarily belongto departments such as education, health, engineering, forestry, agriculture etc. may at times lack knowledge of financial rules as well as skills to work as DDOs. However, despite this, they have to perform the functions of aDDO in addition to their primary responsibilities as teacher, doctor or agriculturist. Very few amongst them receiveformal training to act as DDOs.The available books of relevant rules are rarely updated. As a result, DDOs find it very hard to understand financialrules and consequently remain inadequately acquainted with necessary financial rules and other regulations. Thislack of knowledge acts as a disincentive to incur even valid expenditures with resultant inefficiencies. Moreover,post devolution changes and amendments in the financial rules especially after the enforcement of the NewAccounting Model (NAM) in the District Account Offices have created an even greater need for having user friendlyreference material. Under the current set-up, the complexity and scope of work of the DDOs has increasedconsiderably. Keeping in view the above, USAID Pakistan's Districts That Work (DTW) project ventured anddeveloped a guidebook for DDOs.This book has been authored by Mr.Muhammad Latif Mehr, Mr. Wasim Ahmad and Mr.Adnan Sher.Essential support was provided by Mr. Muhammad Zahoor (Financial Management Advisor, DTW Nowshera Hub),Mr. Ishfaq Ahmad (Financial Management Advisor, DTW Abbottabad Hub), Mr. Wajid Usmani (Financial ManagementAdvisor, DTW Islamabad Hub), Mr. Nazar Abbas Naqvi (Financial Management Advisor, DTW Sialkot Hub), Mr. TariqSheikh (Organizational Development Advisor, DTW Khanewal Hub), Mr. Burhan Haider Lodhi (Financial ManagementAdvisor, DTW Sukkur Hub), Mr. Fida Rind (Financial Management Advisor, DTW Hyderabad Hub) and Mr. Iftikhar(Tehsil Management Advisor, DTW Hyderabad Hub) is greatly appreciated.Special thanks go to William Cartier (Senior Technical Advisor, DTW project) and Sarah Pervez (CommunicationsSpecialist, DTW Project) who gave valuable inputs in completion and design of the DDO Guide Book.