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Shish Haider Chowdhury Finance Controller (Army), Log Area Dhaka Cantonment, Dhaka BPI, 09 May 2012

Drawing and Disbursing Officer [DDO] means the Drawing and Disbursing Officer as defined in GFR, BSR and other relevant rules; DDO means the drawing and disbursing officer empowered by the competent authority; DDO means a Government Servant who has been authorised to draw bills to pay for services rendered or supplies made to Government and disburses as per rule; DDOs permitted to draw funds directly from the local branches of the Bank by means of cheque under the departmentalised system of payment are scattered at various places in the Rules of GFRs, FRs, SRs.

Two pre-conditions are: He must be a gazetted officer. and He holds an independent charge of a post.  DDO is an Officer who by virtue of his position as the Head of the Office or any officer who has been declared as disbursing officer by the government. .

Adherence to PP/TPP in terms of project management (for projects). Various circulars of NBR.       Compliance with Public Procurement Act. Ensure Parliamentary requirements. Audit Code and Audit Standards. TR. Special Regulations applicable for the Entity. Compliance with GFR. fund release order etc. Delegation of Financial Power.. .

. When DDO hands over charge to another DDO he has to forward the specimen signatures of the new incumbent duly attested by him.   Every Head of Office should furnish to the CAO/Paying Branch of Bank his specimen signatures duly attested by another officer whose specimen signature is already available to them. he should forward the DDO’s specimen signature duly attested. If Head of Office authorizes a subordinate officer to function as DDO.

The Drawing & Disbursing Officer is personally responsible for the correct maintenance and timely submission of accounts or returns in respect of public funds or stores handled in his office. .

. It should be bound and its pages machinenumbered.   The DDO will ensure that all monetary transactions in his office are entered in a cash book in the prescribed form. the DDO should count the number of pages and record a certificate of count on the first page of the cash book. Before bringing a cash book into use. All monetary transactions should be entered in the cash book as soon as they occur.

    The cash book should be closed regularly and completely checked. The DDO should verify the totaling of the cash book or have this done by some responsible subordinate and initial it as correct. . the DDO should verify the cash balance in the cash book and record a signed and dated certificate. such verification of the balance is not possible on the last working day due to disbursement of salary. At the end of each month. the cash verification may be done on the first working day of the next month before any transaction arises on that day. In case.

The cash chest may be opened only where both of them keys are present. The type of chest may be decided depending upon the amount of cash generally kept therein and general security conditions of the premises.e.Cash Chest     Government valuables & others in the custody of DDO should be kept in a strong chest duly embedded in a wall. The cash chest will be secured with two locks of different patterns so that each key is kept by a different person i. if possible. . DDO and the Cashier.

 Receipt by Cheques/Draft may be acceptable.  Dishonored of Cheques should be taken care..  May be deposited to Bank either on same day or next working day through a challan.  The CAO/Accounts Office may furnished with such details on weekly basis.Cash Receipts  Immediate issue of receipt and should be taken into Cash Book indicating receipt number etc. .

The stock should be physically verified once a year i. May be kept under lock and key in personal custody of the DDO. Counterfoils of receipt books may be kept in personal custody of DDO till they are prescribed. by the month of June/July and verification certificate needs to be recorded.e. In case of charge of DDO. unused Receipts Books in store should also be handed over/taking over and recorded.      Machine numbered only. A register of stock of receipt books should be maintained. .

Preparation of bill – a) General Instructions -filled in and singed in ink. -use of ball point pen is permissible. -he word “Only” is to be written after the Taka in words -if the bill is for nil amount. the words “NIL’ should be written. -The amount should be written both in figures and in words. .

. f) Duplicate copies of bills should be retained. orders. instructions etc. d) Sanctions should be annexed.b) Erasures and over writings should be avoided. i) Conversant with Rules. c) Classification must be done with care. e) Signature and counter signatures should be confirmed. h) Forms of bills should be demarcated. g) Presentation of bills on time.

 Salary of Gazetted Staff.  Due date for payment.  Salaries. .General  Application of Receipts and Payment Rules.  Claim for a part of month.  Due date for presenting bills.

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 .Pay Bills           Preparations Separate bills for separate heads Separate bills for different payments Vacancy & Payments of pay Remarks in case of non-drawal No.

Advances. Pay Bill / Bill Registers. Medical Reimbursement. Contingent Bills. Overtime Allowance. Time barred claims. . Travelling Allowance.         Children’s Educational Assistance. Provident Fund advances/ withdrawals.

Final payment to a deceased family/successor. Payment to contractor/supplier having no bank account. Emergency payment of the government.    Final payment to non-gazetted staff. .

Verification of treasury challan. Updating the PAO with respect to Budget.      Preparation of monthly accounts. Preparation of periodical reports. Depositing the government revenue through treasury challan. Submission of reports in appropriate place. .

deduction.deposit by TR License Fee Provident Funds Advance recoveries Court Attachments Loan recoveries Other recoveries .        Recoveries schedules. Income tax. VAT . .

Responding to the queries of the auditors. Aiding the external auditors to undertake the oversight job.    DDO play the role of initial inspector of the subordinate’s task. Facilitating internal auditors to proceed with the oversight function. .

 Loan Agreement.  Contract documents etc. TPP.  Consultant’s study report. DCA.  Review missions report.  DPs guidelines.Comply with  Financial rules. .  DPP.  Project Appraisal Report.

       Safe custody of vouchers. Report of any loss. Maintenance of entity’s bank account. Issue LPC to a non-gazetted staff. Maintenance of service book and its periodical updates. Maintenance of casual leave record. Maintenance of necessary registers and others. .

Thank you very much .