Duties and responsibilities of a Drawing Disbursing Officer

Duties and responsibilities of a Drawing & Disbursing Officer PRESENTED BY: SIB SANKAR BANIK, W. B. A&A. S DEPUTY FINANCIAL ADVISER, DEPARTMENT OF MUNICIPAL AFFAIRS, JUDICIAL & LAW. GOVERNMENT OF WEST BENGAL MOB: 8926225065 MAIL ID: sibsankar. banik 40@gmail. com

GENERAL GUIDELINE DEPARTMENT DIRECTORATE DISTRICT OFFICES SUB-DIVISIONAL LEVEL OFFICES BLOCK LEVEL OFFICES

GENERAL GUIDELINE o DEPARTMENTS FRAME POLICIES & PLANS. • DIRECTORATE EXECUTES THE POLICIES & PLANS. • THE EXECUTION OF PLANS & POLICIES ARE DONE THROUGH DISTRICT OFFICES, SUB-DIVISIONAL LEVEL OFFICE, BLOCK LEVEL OFFICES.

GENERAL GUIDELINE BUDGET IT IS A PROJECTED STATEMENT OF PROPOSED OUTLAYS AND PROPOSED INFLOWS OF FUND. ALL THE DEPARTMENTS PREPARE DEPARTMENTAL BUDGETS. THE STATE BUDGET IS PREPARED BY THE FINANCE (BUDGET) BY COMPILING THE DEPARTMENTAL BUDGETS.

GENERAL GUIDELINE THE STATE BUDGET IS PLACED BEFORE THE LEGISLATIVE ASSEMBLY BY THE HON'BLE FINANACE MINISTER FOR DISCUSSION. THE BUDGET FOR EACH DEPARTMENT IS DISCUSSED SEPARATELY. THEN THE STATE BUDGET IS FINALLY PASSED. THE BUDGET OF FUND THAT ARE PASSED THROUGH THE LEGISLATIVE ASSEMBLY ARE CALLED VOTED FUND (V).

GENERAL GUIDELINE THERE ARE CERTAIN TYPE OF FUNDS THAT ARE NOT NEEDED TO BE PASSED BY THE LEGISLATIVE ASSEMBLY. THEY ARE CALLED CHARGED FUND (C).

GENERAL GUIDELINE VOTE ON ACCOUNT IT TAKES 3 TO 4 MONTHS TO PASS THE BUDGET. SO TO DEFRAY THE EXPENDITURE DURING THIS PERIOD VOTE ON ACCOUNT IS PASSED BY THE LEGISLATIVE ASSEMBLY.

GENERAL GUIDELINE THIS IS DONE TO KEEP THE FUNCTIONS OF THE GOVERNMENT OPERATIONAL DURING THE FIRST FEW MONTH OF THE FINANCIAL YEAR.

GENERAL GUIDELINE • FLOW OF FUND • AFTER THE BUDGET IS PASSED THE FUND IS RELEASED PHASE-WISE. THE DEPARTMENTS RELEASES THE FUND AS PER INSTRUCTION OF THE FINANCE DEPARTMENT.

GENERAL GUIDELINE THE FUND FLOWS IN THE FOLLOWING PATTERN: DEPARTMENT DIRECTORATE DISTRICTOFFICES SUB-DIVISIONAL LEVEL OFFICES BLOCK LEVEL OFFICES IN THE FORM OF ALLOTMENT & SUBALLOTMENT OF FUND.

GENERAL GUIDELINE • FUNDS ALLOTTED DURING A FINANCIAL YEAR LAPSES WITH THE END OF THE FINANCIAL YEAR.

GENERAL GUIDELINE • PLAN STATUS: - CERTAIN FUNDS ARE RELEASED FOR IMPLEMENTATION OF THE PROJECTS & SCHEMES COVERED UNDER FIVE YEAR PLANS. DEPENDING ON THE FUNDING PATTERN BY THE CENTRAL GOVERNMENT & STATE GOVERNMENT. THE FUNDS ARE TERMED AS CENTRAL SECTOR SCHEMES (CN), CENTRAL SPONSORED SCHEMES (CS), STATE PLAN (SP). .

GENERAL GUIDELINE • SOME FUND ARE TO BE RELEASED TO MAINTAIN THE PROJECTS IMPLEMENTED IN THE PREVIOUS FIVE YEAR PLAN WHICH ARE TERMED AS COMMITTED EXPENDITURE

GENERAL GUIDELINE • SO WE HAVE CENTRAL SECTOR (COMMITTED) SCHEMES (CM), CENTRAL SPONSORED (COMMITTED) SCHEMES(CC), STATE PLAN COMMITTED (SN / ST). MOST OF THE BUGET OUTLAY IS OF NON-PLAN CATEGORY (NP) AND IS BORNE BY STATE GOVERNMENT.

GENERAL GUIDELINE • HEAD OF ACCOUNT: -THE FUND ALLOCATED HAVE BEEN CODIFIED DEPARTMENTWISE, DIRECTORATEWISE, PLANWISE, SCHEMEWISE, VOTED OR CHARGED WISE. THE HEAD OF ACCOUNT FOR PAYMENT CONSISTS OF 17 -DIGITS / 19 DIGITS SIMILARLY THE FUND DEPOSITED INTO GOVT. EXCHEQUER KNOWN AS RECEIPT HAS BEEN CODIFIED. 14 -DIGIT CODE IS USED FOR THIS PURPOSE

GENERAL GUIDELINE • MAJORHEAD- 4 NUMERICALS INDICATING DEPARTMENT • SUB-MAJORHEAD- 2 NUMERICALSINDICATING SUBSECTION/DIVISION UNDER THE DEPARTMENT • MINORHEAD- 3 NUMERICALS-INDICATING DIRECTORATES, FUNCTIONS • PLANSTATUS -2 ALPABETIC CHARCTERS- INDICATING THE PLAN STATUS

GENERAL GUIDELINE • SCHEMEHEAD- 3 NUMERICALS INDICATING SCHEME. • CHARGED OR VOTED- 1 ALPHABETIC CHARCTER-SHOWING WHETHER THE FUND IS CHARGED OR VOTED • DETAILEDHEAD- 2 NUMERICAL CHARACTERS - INDICATING TYPE OF EXPENDITURE (SALARY, T. A. , OFFICE EXPENSES )

GENERAL GUIDELINE • SUBDETAILED HEAD- 2 NUMERICALS INDICATING EXACT NATURE OF EXPENDITURE (BASIC PAY, D. A. , HRA, ELECTRICITY, TELEPHONE)

GENERAL GUIDELINE • MAJOR HEAD BELOW 2000 ARE USED FOR REVENUE RECEIPT • MAJOR HEAD 2001 TO 4000 ARE USED FOR REVENUE PAYMENT • MAJOR HEAD 4001 TO 6000 ARE USED FOR CAPITAL EXPENDITURE • MAJOR HEAD 6001 TO 7999 ARE USED FOR LOANS & ADVANCES • MAJOR HEAD 8000 IS EARMARKED FOR “CONTINGENCY FUND'

GENERAL GUIDELINE • MAJOR HEAD ABOVE 8000 ARE USED FOR DEPOSIT ACCOUNTS, SUPENSE ACCOUNTS

GENERAL GUIDLINE • MORE OR LESS THE SAME PATTERN IS FOLLOWED IN CASE OF RECEIPT HEAD EXCEPT PLAN STATUS & CHARGED & VOTED STATUS ARE NOT USED.

GENERAL GUIDELINES EXAMPLE: - THE CODING PATTERN FOR THE CLASSIFICATION OF TRANSACTIONS FOLLOWED BY THE STATE GOVERNMENT 2202 -01 -104 -NP 001(Government Primary Schools)-V-13 -01 First/ Major Head 2054 TREASURIES First / Second Tier Third Tier Major Head Sub-Major Head Minor Head 2202 Education 01 PRIMARY EDUCATION 104 Primary Second Tier Sub-Major Head Minor Head Third Tier 00 Schools Fourth Tier SUB HEAD OR SCHEME HEAD 001 -PRIMARY SCHOOLS FIFTH TIER PLAN STATUS DEPARTMENT CODE NP ES 15 DETAIL / SUB-DETAIL 13 -01 SIXTH TIER AND ACOUNTS 095 DIRECTOR ATE OF TREASURIES AND ACCOUNTS Fourth Tier SUB HEAD OR SCHEME HEAD 001 DIRECTORATE OF TREASURIES AND ACCOUNTS FIFTH TIER PLAN STATUS DEPARTM ENT- CODE NP DETAIL /SUBDETAIL 13 -04 SIXTH TIER FA 18

GENERAL GUIDELINE • DEPARTMENT CODE (2 -DIGITS ALPHABETIC) • DEMAND NUMBER (2 DIGITS NUMERICAL) ARE ALSO STATED WITH THE HEAD OF ACCOUNT, BECAUSE SOME TIMES A SINGLE MAJOR HEAD IS USED BY MORE THAN ONE DEPARTMENT

GENERAL GUIDLINE • DRAWING & DISBURSING OFFICER OR D. D. O. : - DRAWING & DISBURSING OFFICER MEANS A GROUP A GOVERNMENT EMPLOYEE OF AN ESTABLISHMENT WHO IS AUTHORISED BY THE CONCERNED ADMINISTRATIVE DEPARTMENT WITH THE CONCURRENCE OF THE FINANACE DEPARTMENT TO DRAW MONEY FROM THE GOVERNMENT ACCOUNT AND DISBURSE THE SAME FOR THE PURPOSE FOR WHICH IT HAS BEEN SANCTIONED. A D. D. O. CAN DRAW BILLS FROM A SINGLE TREASURY ONLY.

GENERAL GUIDLINE • D. D. O. CODE: - IN COMPUTERISED TREASURIES EVERY D. D. O. HAS BEEN ALLOTTED A NINE DIGIT UNIQUE CODE FOR IDENTIFYING THE D. D. O. THROUGH COMPUTER SYSYTEM. THE CODE IS 'ALPHA NUMERIC' . THE FIRST THREE DIGITS REPRESENT THE TREASURY CODE, THE NEXT THREE DIGIT REPRESENT THE DEPARTMENT / DIRECTORATE TO WHICH THE D. D. O. IS ATTACHED AND THE NEXT THREE IS THE SERIAL NUMBER IN THE TREASURY.

GENERAL GUIDLINE • DELEGATION OF FINANCIAL RULES: THE FINANCIAL POWER TO SANCTION AN EXPENDITURE OR DRAW A FUND FOR DIFFERENT LEVEL OF OFFICERS HAVE BEEN LAID DOWN IN THE DELEGATION OF FINANCIAL RULES 1977 & SOME OTHER GOVERNMENT ORDERS. THE FINANCIAL POWERS HAVE BEEN LAID DOWN FOR DIFFERENT PURPOSES AND ITEMS.

• THE OFFICERS HAVE BEEN CATEGORISED AS • (A) HEAD OF OFFICE/SUB-DIVISIONALOFFICER, (B) DISTRICT OFFICER, • ( C) HEAD OF THE DEPARTMENT, • (D) SECRETARIES &COMMISSIONER. • IF THE D. D. O. HAS TO DRAW ANY FUND THAT IS BEYOND HIS FINANCIAL POWER THEN SANCTION OF HIS SUPERIOR OFFICER WILL BE REQUIRED OR IF IT IS BEYOND THE POWER OF HIS SUPERIOR OFFICER THEN THE SANCTION OF THE NEXT SUPERIOR OFFICER WILL BE REQUIRED.

GENERAL GUIDELINE • COUNTERSIGNATURE OF BILL WILL BE TREATED AS SANCTION. IF THE AMOUNT IS BEYOND THE FINANCIAL POWER OF THE SENIORMOST OFFICER AS STATED THEN SANCTION HAS TO BE OBTAINED FROM THE FINANCE DEPARTMENT.

GENERAL GUIDELINE • TREASURY : - TREASURY IS THE NODAL POINT IN THE STATE FINANCIAL STRUCTURE. THERE IS A TREASURY IN EVERY DISTRICT HEAD QUARTERS (FOR SADAR SUB-DIVISION) AND IN OTHER SUB -DIVSIONS. THE JURISDICTION OF THE TREASURY OFFICER IS CO-TERMINUS WITH THAT OF THE SUB-DIVISIONAL OFFICER. ALL THE GOVERNMENT OFFICES SITUATED IN THE SUB-DIVISIONS ARE UNDER THE PAYMENT CONTROL OF THE TREASURY.

GENERAL GUIDLINE • ALL THE AUTHORISED GOVERNMENT OFFICES OF THAT SUB-DIVISION HAVE TO DRAW FUND FROM THAT TREASURY BY PLACING BILLS. THE RECEIPT OF THOSE GOVERNMENT OFFICES ARE ALSO DEPOSITED INTO THE TREASURY. THE SALARY OF GOVERNMENT AIDED SCHOOLS AND COLLEGES ARE ALSO DRAWN FROM THE TREASURY.

GENERAL GUIDLINE • WHEN TREASURY ACCOUNTS ARE COMPILED THE ACCOUNTS OF ALL OFFICES, SCHOOLS COLLEGES ZILLA PARISHAD, PANCHAYET SAMITY ETC ARE AUTOMATICALLY COMPILED.

GENERAL GUIDLINE • TREASURY IS HEADED BY THE TREASURY OFFICER. HE IS AIDED BY ADDITIONAL TREASURY OFFICERS. THE TREASURY IS UNDER THE OVERALL CONTROL OF THE COLLECTOR. THE SUB-DIVISIONAL OFFICER ACTS AS THE COLLECTOR-IN-CHARGE OF THE TREASURIES AT THE SUB-DIVISION.

GENERAL GUIDLINE • TREASURY CODE : -TO IDENTIFY THE TREASURIES IN COMPUTERISED ENVIRONMENT EACH TREASURY HAS BEEN ALLOTTED WITH A THREE DIGIT ALPHABETIC UNIQUE CODE. THE FIRST TWO DIGITS INDICATES THE DISTRICT AND THE LAST DIGIT INDICATES THE TREASURY.

GENERAL GUIDLINE • RESERVE BANK OF INDIA: - IT ACTS AS THE GOVERNMENT'S BANKER. IN THE DISTRICTS & SUB-DIVISIONS MOSTLY STATE BANK OF INDIA AND IN SOME CASE UNITED BANK OF INDIA AND CENTRAL BANK OF INDIA ACTS AS THE AGENT OF RESERVE BANK OF INDIA. THERE IS ATLEAST ONE BANK LINKED TO EVERY TREASURY, WHICH IS CALLED THE TREASURY LINKED BANK BRANCH.

GENERAL GUIDLINE • TREASURY OFFICER ISSUES CHEQUE AGAINST THE BILLS SUBMITTED BY DIFFERENT OFFICES. THE CHEQUES CAN BE ENCASHED ONLY FROM THE TREASURY LINKED BANK BRANCH. SIMILARLY THE RECEIPT TO BE DEPOSITED TO THE TREASURY IS TO BE DEPOSITED TO THE TREASURY LINKED BANK BRANCH. THE TREASURY LINKED BANK BRANCH IS TO SEND EVERY NEXT DAY DAILY SCROLLS OF TRANSACTIONS MADE IN RESPECT OF GOVERNMENT ACCOUNTS

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