 “Drawing and Disbursing Officer” means an officer of an

establishment who is authorised by the Government to

draw money from the Government Account and
disburse the same for the purpose for which it was
sanctioned [T.R. 4.027 of W.B.T.R. 2005].

 The Drawing & Disbursing Officer (DDO) is the main

pillar of the financial management in the State
Government Office. Financial discipline of the State
Government mainly depends on the proper functioning
of the DDO. So, the role of the DDO is very important in
the State Government Office. His duties and
responsibilities are very crucial [T.R. 4.121, 4.123 &
4.124]. No Bill, for payment by or on behalf of the
Government, can be drawn from the Treasury without
the signature of the DDO.
 A) For the newly established Office or for the
sanction of new DDO: Concerned
Administrative Department with the
concurrence of Finance Department shall
issue Government Order for declaration of a
new DDO for a new office. Three sets of
Specimen signature of the DDO along with
the Govt. Order should be forwarded to the
Accountant General (A&E), West Bengal. The
Accountant General (A&E), West Bengal shall
authorise such Officer to draw fund from the
concerned Treasury [T.R. 4.018 & 4.019].
 B) For changing of a Drawing & Disbursing
Officer on permanent basis: Concerned
Administrative Department with the concurrence
of Finance Department shall issue Government
Order for changing of the existing DDO on
permanent basis from one Group-“A” officer to
other Group-A officer, for example, from Head of
office to other officer under his control like
Accounts Officer or from Deputy Secretary to
Assistant Secretary i.e. when the designation of
Drawing & Disbursing Officer is changed
permanently [T.R. 4.028 (2)].
 C) For temporary transfer of the charge of
DDO: Concerned Head of the Department
shall issue Government Order for changing of
a DDO as a stop-gap measure when the
regular DDO goes on leave or is transferred
and the new incumbent has not joined and
the post is lying vacant i.e. the designation of
the DDO is changed temporarily such as from
Assistant Secretary to Deputy Secretary [T.R.
4.028 (3)].
 D) For temporary taking over the Charge of
DDO: When Head of Office himself is not the
DDO and the regular DDO goes on leave or is
transferred and the new incumbent has not
joined then the Head of Office shall issue an
order directing another Group-”A” officer
under his control to take the charge of the
Drawing & Disbursing Officer as a temporary
measure in such cases the designation of the
Drawing & Disbursing Officer shall not be
Changed [T.R.4.028 (4)].
 E) For delegation of DDO power: When Head
of office himself is a DDO and due to his busy
schedule in other work he authorise, under
rule T.R. 4.028 (1) of WBTR 2005, any other
Group-“A” officer under his control to sign
the Bills for him as a temporary or permanent
measure, in such cases the authorized
Group-“A” Officer shall sign for and on behalf
of Head of office. For example: N.D.C., For
Collector [T.R. 4.028 (1)].
 1) Regarding preparation of Budget: The DDO
shall prepare the Budget for the next Financial
Year within September in each year. Statement of
expected expenditure under each detail heads of
account along with a summary sheet showing the
Actual Expenditure of the previous year, Budget
Provisions of the current year, Revised Budget of
the current year and Budget Estimate for the next
F.Y. should be prepared and sent to the
concerned fund sanctioning authority. In case of
any major increase he should justify his proposal.
At the end of the Financial Year the DDO should
also submit the Net Grant Statement to the fund
sanctioning authority.
 2) Regarding Allotment: Fund under certain
Heads of Account are allotted in favour of
the Head of Office or the DDO for each
financial year. The allotment of fund should
not be considered as sanction of the
expenditure. Normally allotments under
Non-Plan [NP] & state Plan [SP] heads are
released in three instalments - 25% for the
1st. Quarter on 31st March, then 50% for 2nd.
& 3rd. Quarters on 30th June and the balance
25% for the last quarter on 31st December
in each year.
 The DDO shall maintain an Allotment Register
wherein the allotment received, Bill-wise
expenditure, progressive total and balance under
each detail head (upto 19/17 digit) should be
reflected for proper monitoring of the fund. Except
under some exceptional case, no Bill can be drawn
from the Treasury without allotment of fund. The
DDO shall furnish month-wise B-Statement for the
expenditure to the fund sanctioning authority after
verification of such drawal from the concerned
Treasury. He shall obtain statement of bills drawn
from the treasury in each month for verification
against fraudulent drawal of bills.
 3) The head of account is very important for proper
classification and booking of the expenditure. DDO
should ensure that all bills and challans exhibit proper
head of accounts upto detail classification along with
Demand No. and Department Code as per budget
provision of that year. Special emphasis should be
given on Plan Status. No bill shall be accepted at
treasury if such bill exhibits a head of account & Deptt.
Code that is not commensurate with the valid head of
account as per that year budget. Regarding placement
of fund to a new head of account or placement of fund
to a head of account where there were no budget
provision at that year, that should separately and
specifically be informed to the Directorate of Treasury,
A.G.(A&E), W.B., and Finance (Budget) Deptt.
 4) Regarding Drawal of Bill: Following points should
be taken into consideration prior to drawal of the
Bill by the DDO:
◦ Admissibility, entitlement, eligibility of the claim.
◦ Authority and authenticity of the Claim/Sanction.
◦ Arithmetical accuracy of the Bill.
◦ Proper Head of Accounts (Upto 19 / 17 Digits) /
Plan Status (A.P./11th. Plan)
◦ Separate Bill for Separate head of Account
◦ Precaution against double drawal of the Bill.
◦ Entry in the allotment Register.
◦ Entry in the Bill Register and Bill Transit Register
◦ Timely preparation of the Bill for Recoupment of
Permanent Advance.
◦ Timely preparation of the Bill for Adjustment of
advance.
◦ No Bill can be drawn without allotment. Some
relaxation is allowed for some urgent nature of bills
for the 1st. & 2nd. quarters of the F.Y.
◦ No advance (for Contingency Bill) can be drawn
without the prior approval of the Fin. (Gr.-T) Deptt.
◦ Deduction of Tax at source as per relevant Rules.
◦ Maintenance of GPF Ledger of Group-D Staff.
◦ Maintenance of other Registers such as Advance,
Recovery of Advance, Sanction of claims etc.
◦ Timely submission of Bill at Treasury.
◦ Monitoring of the Bills at Treasury.
◦ Collection of Cheque from Treasury.
 Sanctioned Strength, Appointment Order (M.C. &
P.V.R.), Transfer Order, LPC, Pay Fixation,
Working/Absentee Statement, Increment Order,
Leave Order, declaration regarding HRA, Non-
Drawal Certificate, Sanctioned Strength (Post
Sanctioned under Plan Head 11th Plan), Recoveries,
Tax Calculation as per relevant Government Orders.

 For T.A. Bill: Sanction of the Tour (Sanction for tour

to other State- Chief Secretary/ Other Country-
Central Govt.), Tour Diary, entitlement as per T.A.
Rules.

 GPF and other personal Claim: Sanction Order,

Record for recoveries.

 Grant-in- Aid: Sanction Order, Utilisation Certificate

of previous Grant.
 The expenditure has either been incurred within the
delegated financial power of the competent
Sanctioning Authority in terms of D.F.P. Rules, 1977
or as per Sanction Order issued with the concurrence
of the Fin. Deptt.

 Purchase Policy: Observation of Tender Quotation

formalities (Cash Purchase upto Rs.500, Rs.501-
20000-Quotation, above Rs.20000-Tender) Economic
Circulars and other relevant Govt. Rules and Orders
have to be observed prior to placing of the Order for
Purchase.

 Stock Certificate and Certificate regarding quantity &

quality of the Goods purchased or Certificate
regarding service rendered has to be furnished.
 DDO shall maintain the Cash Book properly and upto
date.

 All receipts and all payments, by way of Cash or

Cheque, must be entered into Cash Book daily.

 Payment shall be made after proper identification of

the Claimant.

 Proper Stamped Receipt should be obtained from the

Claimant.

 Maintenance of Double-lock cash chest and keeping

one key with the casher and other key with DDO.
 Physical Verification of Cash Balance with the Cash
Book regularly.

 Analysis of cash balance.

 Refund of undisturbed cash under proper head of

account.

 Collection of Monthly Statement of Bills drawn from

Treasury and verification with the Cash Book.

 Verification of Receipts / Deposits at Treasury.

 Verification of the Cash Book with signature of the

DDO and the Head of Office as token of verification.
 Sanction Order for Civil /Electrical Works–
Technical Sanction – Administrative Approval –
Financial Sanction
(Exe. Engineer) - (Admn. Deptt) - (Fin. Deptt)
- Issue of LOC (CPWD Code)

 Recoveries of overpayment from Salary / Gratuity:

Recoveries of overpayment should be made by way of
deduction and transfer credit to proper head of
account (through Challan or Schedule) from the Gross
payment. Overpayment amount can also be refunded
by depositing money in T.R From No-7 in Treasury
link Bank. The head of account in both the cases
should be the head of account from where the
payment was actually made (detail head: 70-Deduct
Refund) if relates to same financial year.
 GISS 87: Accounting Year November. Insurance
Fund from appointment and saving fund from
Nov. For payment: separate Bill for Insurance and
separate Bill for Saving. Those who converted
from 83 Scheme to 87 Scheme- One Bill for the
entire amount of saving Fund (83&87) with
interest (8011-00-107-005).

 GPF subscription: Accounting Year March to

February (Pay Month) (for increase or decrease of
Subscription: March Pay Bill.)

 Arrear Claim: Upto 3Yrs- Head of Office, 3-6

Yrs- Head of Deptt., above 6 Yrs-Administrative
Department.
 For Loss of Receipt: No duplicate Receipt,
Certificate of Receipt from the concerned
Treasury on payment of Rs.10 under head ‘0070’
[T.R.3.10].

 Refund of Revenue: Order of the Admn. Deptt. /

Finance Department [T.R.4.199 (2)] or general
authorisation from the concerned Deptt. Bill
should be presented through regular DDO

 Loss of Token: FIR, Deposit Rs10 under

head’0070’, Apply to Treasury.

 Payment to NGO: Through regular Govt. DDO.

 Account Payee Cheque: For Non-Govt. Person above
Rs.2500 / Govt Employee above Rs.20000.

 Loss of Cheque: FIR, Stop Payment - Bank, Apply to

Treasury for re-issue of Cheque.

 Validity of Cheque: 3 months after the month of issue

(including LF/PF Cheques). Deliver the Cheque as
early as possible. After June of next F.Y. no
revalidation of Cheque. Prefer new Bill with original
Cheque Cancellation Memo.

 Inclusion of Departmental Code, Demand No in each

Allotment Order, Bill and separate issue Register for
Financial Sanctions issued from F.Y.2005-06.
 Bill Register / Allotment: March Pay Bill.

 Drawal of Contingent (unforeseen) Exp. From the

Head’8000’-to be Adj. By AG.

 Deposit Account: Fund not required for

immediate payment. Maintenance of Scheme-
wise Register. By Transfer Bill with Challan for
credit to proper head.

 Security Deposit / Ernest Money: Deposit &

Refund thereof.
 The DDO shall guide and advice the Head of
Office regarding all financial matter. He shall
maintain and preserve the Cash Book, all
Registers, Records, Bills and Vouchers
properly for audit purpose and arrange to
give satisfactory reply to the audit queries.