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.

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. Two pre-conditions are: He must be a gazetted officer; and He holds an independent charge of a post.

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

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; 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.

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.

The DDO will ensure that all monetary transactions in his office are entered in a cash book in the prescribed form; It should be bound and its pages machinenumbered. Before bringing a cash book into use, the DDO should count the number of pages and record a certificate of count on the first page of the cash book; 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; At the end of each month, the DDO should verify the cash balance in the cash book and record a signed and dated certificate; In case, such verification of the balance is not possible on the last working day due to disbursement of salary, the cash verification may be done on the first working day of the next month before any transaction arises on that day.

Cash Chest

Government valuables & others in the custody of DDO should be kept in a strong chest duly embedded in a wall, if possible; The type of chest 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.

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 CAO/Accounts Office may furnished with such details on weekly basis; Receipt by Cheques/Draft may be acceptable; Dishonored of Cheques should be taken care.

Machine numbered only; 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; 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 June/July and verification certificate needs to be recorded; In case of charge of DDO, unused Receipts Books in store should also be handed over/taking over and recorded.

Preparation of bill a) 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 word Only is to be written after the Taka in words -if the bill is for nil amount, the words NIL should be written.

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

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 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

Childrens Educational Assistance; Overtime Allowance; Medical Reimbursement; Travelling Allowance; Advances; Provident Fund advances/ withdrawals; Pay Bill / Bill Registers; Time barred claims; Contingent Bills.

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

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

Recoveries schedules; Income tax, VAT - deduction; - deposit by TR License Fee Provident Funds Advance recoveries Court Attachments Loan recoveries Other recoveries

DDO play the role of initial inspector of the subordinates task; Facilitating internal auditors to proceed with the oversight function; Aiding the external auditors to undertake the oversight job; Responding to the queries of the auditors;

Comply with Financial rules; DPP, TPP; Loan Agreement, DCA; Consultants study report; Project Appraisal Report; Review missions report; DPs guidelines; Contract documents etc.

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

Thank you very much