Role of DDO in Govt.

offices
SIB SANKAR BANIK, W.B.A&A.S
INTERNAL AUDIT OFFICER
FINANCE (INTERNAL AUDIT) DEPARTMENT
E- MAIL ID: sibsankar.banik40@gmail.com
Mobile No. 8926225065
 A Drawing and Disbursing Officer (DDO)
is the officer responsible for drawing fund
from Treasuries and diburse to proper
recepients
 Allowed to function as DDO as per
authority issued by AG(A&E)
 Allotted a DDO code by the Treasury
Officer.
Importance
 Furnishes the primary information
regarding State Accounts
 Information furnished by DDO is used by
T.O, AG & DTA
DDO’s duties may be classified as
follows:-
 Drawing function
 Disbursing function
Types of bill drawn
 Pay bill – T.R Form 18
 T. A bill - T.R Form 21,22,23
 GISS - T.R Form 60/61
 WBHS reimbursement bill - T.R Form 68
 Contingency bill - T.R Form 26
 GPF bill - T.R Form 50
 Adv. Cont bill - T.R Form 27
 Detailed Cont. bill - T.R Form 28
Criteria to be fulfilled before
drawing a bill
 Exp. has been incurred and claim has been
preferred
 The claim has been sanctioned by proper
authority
 Allotment is sufficient to cover the
expenditure
Contents of a bill
 Acknowledgement
 Bill Extract
 Top Sheet
 Input Sheet
 Bill Form
 Schedules/ Vouchers
 Sanction order
Preparation of a bill – 4.025 of
WBTR
 DDO Code is to be affixed
 Proper head of A/c is to be written on
the body.
 Bill detail should either be printed or
written in indelible ink
 The amount of each bill should be written
in words and in figures
 Fraction of a rupee shall be rounded to
nearest rupee
Preparation of a bill – 4.025 of
WBTR
 The word “only” shall be written after
the amount in words
 All vouchers shall be passed for payment
by DDO
 That amount of bill is below a specified
amount is to be recorded on the body of
the bill form
 Allotment column shall be filled in
 To whom the amount is to be paid shall
be stated.
Signature and placing of bill
 Before signature a DDO shall see that bill
has been correctly prepared.
 The bill has been recorded in Bill Register
and Allotment Register
 The same has been recorded in Bill
Transit Register
Receipt of cheque
 It shall be recorded in B.T.R
 It shall be recorded in Bill Register
 It must be recorded in Cash Book on that
day.
Drawal of AC bill
 Bill Form T.R – 27 in Pink Colour
 Supported by Govt. order for advance
drawal
 Submission of Detail Cont Bill (TR – 28)
in yellow colour within 60 days
 Obtaining certificate of adjustment from
Treasury Officer
 Maintenance of Advance Drawal Register
Drawal of fund
 A DDO can verify drawal of fund from
Treasury Officer and compare them with
entries of Bill. Register and Cash Book.
 A DDO is responsible for submission of
revised estimate for the financial year and
Budget Estimate for next financial year
within 30 September each year.
 He is also responsible for submission of
Net Grant Statement of Previous fin.Year
within 15 May of each year.
 The DDO is responsible for submission
of replies to the paras raised by Audit.
Responsibility of a DDO Para 4.121
of Treasury Rules
 He shall exercise same vigilance as a person
of ordinary prudence is expected to
exercise.
 The money is required for immediate
expenditure
 The exp is within available allotment of fund
 He is liable to take effective steps for
obtaining additional allotment if excess exp.
Has already been made or will have to be
made.
Special points reg. drawal of Pay Bill
 In case of new appointment, DDO shall
record on the body of the bill that
satisfactory police verification and medical
fitness reports have been received.
 In case of transfer of office, LPC is to be
enclosed to pay bill in original.
 One month salary may be drawn against
same post where old incumbent may not
be released straightway.
Special points reg. drawal of Pay Bill
 He should obtain House Rent declaration in
January and July every year from all
employees.
 In case of joining in month other than month
of November only Insurance fund deduction
of GISS scheme will be made till October.
Full deduction will be made from Nov. next
year.
 He shall arrange for income tax deduction
for employees and other payee and submit
e-return timely.
Maintenance of Cash Book
This the most important duty of a DDO.
He shall ensure that:-
All the transaction are recorded in Cash
Book immediately.
All cheques and drafts are entered in cash
book on that day.
Cash book is written and balanced
everyday
The closing balance is written in words
also and signed by the cashier.
Maintenance of Cash Book
 Cash analysis of the balanced of cash
book should be prepared by cashier and
verified by DDO
 Physical verification of cash balance is
done by DDO at regular interval
 Receipt entry should be verified with ref.
to records
 Payment entries should be verified w.r.t
voucher which must be paid and
cancelled.
Books of A/cs to be maintained
 Cash book.
 Bill Register
 Bill Transit Register
 Appropriation/ Allotment Register
 Gr D GPF Register/ GISS Register
 Advance Drawal Register
 Stock Register
 Service Postage Register
 Stock Book of D.C Register
 Security Deposit Register
 Tender and Contract
 Guidelines have been laid down in Rule
47 of W.B.F.Rules,Vol-1 like
 should always between Governor and
the Tenderer
 Terms & conditions should be clear
 Cost plus contract should be avoided.
 Escalatation clause,ifany should be clearly.
 Provision for damage should be made etc.
 Amendment of Rule 47 of Fin. Rule vide G.O.
No 10500-F dt. 19-11-2004.
 15% price preference for SSI of State.
 Medium & large unit of state will get10% price
preference.
 Off. Stationaries may be purchased directly from
Co-Op. Society.
 List of Items that should be purchased directly
from WBSIDC, Tantuja, Manjusa,Charmaja,
CADC, Bangashree, C.E.O, Dasnagar was
furnished.
 Security Deposit from SSi Units on A/C of
EMD and Security deposit have been
dispensed with.
 Further amendment of Rule-47, Fin.Rule.
 Cash purchase upto Rs 10000/-without
tender/quotation
 Purchase upto Rs100000/ through
Quotation
 Tender be invited for purchase/works
contract of Rs 100000/- and more.
 Two bid tender for material purchase
over Rs 10,00,000/
 For tender value of Rs 50,00,000/- and
above e-Tender through Centralized e-
Tender portal(wbtenders.gov.in) is
mandatory in addition to publication in
print media.
 Minimum period for submission of
tender – 7 days for tender value upto Rs
10 Lacs, 14 days for tender value upto1
crore and 21 days upto tender value over
1 crore


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