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Drawing & Disbursing

Officer

Functions

Procedure for Specimen Signature


Every Head of Office should furnish to the PAO/Paying Branch of

Bank 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 DDOs 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.
A cheque drawing DDO ( for salary etc) should obtain specimen
signature of the DDO of the concerned office.
In all cases, the specimen signatures may be obtained in triplicate on
a separate sheet, duly attested by HOO/ superior officer.
These may be kept in guard file by the PAO, Bank
The PAO/Bank/Cheque Drawing DDO will verify the signatures on bills
/ Cheques etc. received by them with the specimen signatures before
passing them for payment

Instructions for handling cash:


Cash Book should be maintained in standard format of GFR 3.
Every DDO should maintain a Cash Book.
if separate Cash Books are prescribed for separate purpose, these are

to be maintained.
Before a new book is brought into use, the pages should be counted
and certificate of correctness to be recorded as
Certified that this book contains ___ folios. numbered/machine
numbered
which should be signed by the DDO.
All monetary transactions should be entered same day.
Cheque received from FAO should be entered on the receipt side
immediately on receipt, except if encashable on last working day is
received in advance.
It is always advisable to mention the particulars of bill no. etc. against
which cheque is received
Cheque not encashble by DDO should not be taken into Cash Book

Receipt, Payment & closing Entries


Amount received in cash should always bear Receipt No.

in cash book.
Similarly all cash deposited into Bank should also bear
bank challan no.
If remittance is by cheque/ DD, the date of realization
should be mentioned with red pen.
The total amount disbursed during the day against each bill
should be mentioned each bill itself.
The total for the day should be struck & shown separately
each day for receipt & payments.
Opening Bal, total Receipts, total payments & Closing Bal
should be shown for each day at the end & should be
attested by DDO.
After each month closing bal of the last working day will be
carried over to first day of succeeding month.

Check of entries/ totals etc.


The DDO should verify the daily totals in Cash

Book or have this checked by some responsible


officer other than the writer of Cash Book and he
will initiated is as correct.
Every users and over writing in Cash Book are
strictly prohibited
The correct method of correcting an error is to
strike off the incorrect entry and insert the correct
entry in Red ink duly attested by DDO
Government money should not be mixed up with
non government money/accounts.

Physical Verification of Cash


On the last working day of the month, the DDO

should verify the cash balances in hand with


reference to the Cash Book of and record a
signed and dated certificate
If it is not possible to carry out physical
verification on the last working day due to
salary disbursement, the same should be done
on the forenoon of the next working day before
transactions for the day are taken up
Quarterly verification of cash by some other

officer

Security of Cash

Cash Chest
Government Valuables & Valuables Others in the custody of DDO
should be kept in a strong chest duly embedded in a wall
The type of chest etc. may be decided depending upon the
amount of cash generally kept therein and general security
conditions of the premises
The cash chest will be secured with two locks of different patterns
so that each key is kept by a different person i.e. DDO and the
Cashier.
The cash chest may be opened only where both of them keys are
present
The duplicate set of keys should be kept in separate sealed
covers and lodged with different officers of higher rank than the
custodian of the chest wherever possible
These duplicate sets of keys may be kept with concerned bank
and a duplicate key register is to be maintained indicating the
authorities with whom they are lodged

Security of Cash

contd.

One a year, in April, the sealed covers should be

brought back from the authorities/Bank, verified and resealed in the presence of DDO and cashier and relodged with the authorities/Bank
The Government servant requested to work as a
cashier and handle the cash should furnish security for
an amount prescribed by Head of the Department
under GFR-275.
The security can be in form of cash or fidelity bond
from a National General Insurance Co., or in the form
of deposits.
Non Government Money/Account, should be kept
separately

Receipt of Govt. Dues and Remittance


Cash Receipts
Immediate issue of receipt and should be

taken into Cash Book indicating receipt


number etc.,
May be deposited to Bank either on same
day or next working day through a challan
The FAO may furnished such details on
weekly basis
Receipt by Cheques/Draft
Dishonor of Cheques

Receipt Books:
Machine numbered only
May be kept under lock and key in personal custody of

DDO
Counterfoils of receipt books may be kept in personal
custody of DDO till they are prescribed
A register of stock of receipt books should be
maintained
The stock should be physically verified once a year i.e.
by the month of April and verification certificate needs
to be recorded
In cash of charge of DDO, unused Receipts Books in
store should also be handed over/taking over and
recorded

Withdrawal from Government


Account

A)
B)
C)
D)
E)
F)

Mode of withdrawal through bill only


Preparation of bill
General Instructions
filled in and singed in ink
use of ball point pen is permissible
The amount should be written both in figures and in words
he work Only is to be written after the Rupees in words
if the bill is for nil amount, the words NIL should be written
Erasures and over writings
Classification
Sanctions
Signature and counter signatures
Duplicate copies of bills
Presentation of bills
Forms of bills
Conversant with Rules, orders instructions etc.,
Payment of personal claims

Personal Claims

General
Application of Receipts and Payment Rules
Salaries
Due date for payment
Due date for presenting bills
Salary of Gazetted Staff
Claim for a part of month
Pay Bills
Preparations GAR 13

Separate bills for separate heads

Separate bills for different payments

Vacancy & Payments of pay

Remarks in case of non-drawal

No. of vacant post for each month to be mentioned


Claim for pay for a new incumbent

Remarks that medical certificate of fitness has been obtained

If on transfer, LPC may be enclosed


Remarks for omission of claims
On resignation, retirement etc.,
Group D Staff pay bills
Drawl of increments if official was on duty

Recoveries:

Recoveries schedules
Income tax (deduction, deposit & Form-16)
License Fee
Provident Funds/ NPS
CGEGIS
LIC & other recoveries
Court Attachments
GDA (Loan) recoveries
Other recoveries

Other Payments
Childrens Educational Assistance
Overtime Allowance
Medical Reimbursement
Travelling Allowance
LTC claims

Advances
Provident Fund adavnces/ withdrawals
Pay Bill / Bill Registers
Time barred claims
Contingent Bills

Thank you

S.P.Singh