Role of DDO in Govt offices SIB SANKAR

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. banik 40@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

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 get 10% 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 Rs 100000/ through Quotation Tender be invited for purchase/works contract of Rs 100000/- and more. Two bid tender for material purchase over Rs 10, 000/

For tender value of Rs 50, 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 upto 1 crore and 21 days upto tender value over 1 crore

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