Drawal/Disbursement by DDOs

Specimen signatures & other safeguards Head of office to furnish specimen signature duly attested by another officer to PAO & branch of the paying branch of the bank If authorizes subordinate to function as DDO, he should furnish that officials signature duly attested to PAO/bank When handing over charge to another DDO, specimen signature of the new DDO to be furnished to PAO/Bank duly attested

Instructions for handling cash Maintenance of cash book Check of entries of cash book & sign below Erasures/over writings strictly prohibited Govt. money not to be mixed with non Govt. money Physical verification of the cash & recording of PM balance sheet certificate Counting & verification of non Govt. money (Out of account) also

Security of cash Cash chest/ Burglary Alarm/ Fire proof Treasurer appointed should furnish security Engagement of peons to fetch & carry cash should be discouraged

Non Govt. money/Accounts To be kept separately Register to be maintained to keep account Cash to be verified daily at the close of the day DDO top keep watch on prompt payments/ remittance of amounts to the concerned Ensure that acknowledgements of amounts remitted are kept on record

Receipt of Govt. dues & remittances Cash/cheque receipts should be transferred to bank on the day of receipt Receipts of cheques to be issued as prescribed Dishonored cheques may be returned to party Necessary write back entries to be made in accounts Date of receipt of cheque – as prescribed

Salaries Due date for payment is last working day of the month except for March for which payment is made on first of April. If last working day of a month is Bank closing day, then day previous to the Bank closing day is due date

Claim for a part of month Permitted in cases of :- Transfer involving change of account Circle Govt. servant quitting service during the month Transfer from or to a post outside the country

Remarks for omission of claim If pay is not drawn for any reason, suitable remarks to be given against the names. If claim is omitted due to transfer, retirement , resignation etc., remarks to be given against the names, in the first bill where such omission occurs

Preparation of bills To be prepared in proper form Separate bills for :- Establishments whose charges are debitable to different heads Where cheque payments are made Multi tasking group C staff Temporary establishment Name of incumbent to be mentioned under each category & vacant post indicated Leave/ transfer & adhoc arrangement remarks to be made Other instructions printed in the bill to be followed

Drawal of increments Increment certificate to be attached with pay bill Though increments are sanctioned on First , this should be drawn if the official was on duty on that day

Drawal of Special pay & leave salary Two persons can not draw Special pay against one post Washing allowance / transport allowance/Conveyance allowance to be drawn as admissible. Certificates prescribed should be furnished Leave salary to be drawn as per entitlement for various kinds of leave

Income tax Till the finance bill for the year is passed, recovery @ 1/12 of the total IT received last year should be recovered per month Provisional calculation in July-August Final calculation to be made before Pay bill for Feb. paid in March is submitted Any tax due for the year after taking into account recoveries made up to January bill to be recovered & final IT calculation sheet attached for each official

Licence fee To be received on the basis of demand statement received from Estate officer One copy returned after noting recoveries In case of general pool accommodation, recovery made as per standing demand, recovery schedule to be attached

Other recoveries Recoveries for long term/short term advances & interest to be made For recoveries ordered by PAO, separate schedule to be attached giving details & head of account

Absentee statement To be attached whenever officiating arrangements are made in absence of regular incumbent When post remains substantively vacant If officiating arrangements are made against chain of vacancies, name of regular incumbents to be mentioned

Drawal of arrears Transferred officials:- For earlier period, drawn by new office Due & drawn statements to be sent to previous office for noting of remarks in Pay bill On receipt of statement duly certified, arrear to be drawn by DDO of present office This does not apply to DA arrears drawal. Service book to be consulted for periods effecting drawal An intimation to be sent to previous office

Drawal of arrears Time barred claims:- Claims less than 2 years old can be preferred by DDO Claims of more than 2 years to be only preferred after obtaining sanction of HOD More than six years old cases can be preferred by DDO for pre check by PAO if records are available & there are valid reasons for delay In other cases, Ministry’s sanction is necessary Date of preferring claim is date of submission to PAO If sanction issued from a retrospective date, period of 2/6 years counted from date of sanction

DISBURSEMENT

Responsibility Head of the office is personally responsible for amount drawn until they are paid to the persons concerned under proper quittance Officers not empowered to draw bills but entrusted with disbursements only are called Disbursing officers Cheques should be encashed by the officers from the bank through authorized staff

Acquittance Legal quittance to be obtained for monthly payments of allowances in the office copy of the bills including TA & other payments Full sign. Of the payee with date to be obtained for each payment Over revenue stamps for payments exceeding 5000/- Payment through messenger is permissible if GS sends his formal acquittance & authority letter in favour of the messenger If GS is unable to sign due to illness etc. , amount may be paid to family member nominated to receive the GPF amount

Register of undisbursed pay & allowances Amounts drawn but remained undisbursed should be entered in this register at the close of the month It should be tallied with the Bills & A rolls Register to be reviewed by the DDOs UD amounts normally kept for one month & in exceptional cases for three months Thereafter to be refunded by short-drawal in the next bill Such refunded amounts can be drawn again as arrear payemnts

Other dues Recoveries of Cooperative societies & others should be made as per the demand statements No recoveries permissible in case of dues to private parties/institutions All outside deductions to be recorded in the separate register maintained for the purpose Amounts remitted timely & acknowledgements kept on record

Disbursement of dues of deceased/missing officials Dues of deceased persons to be paid to claimants as Life time arrears after obtaining the claim in the prescribed form Payment of dues of missing persons permitted to be drawn after lodging FIR & obtaining Indemnity bond

Cheque books Cheques to be obtained from PAO for three months requirements Cheque books received should be carefully examined, leaves in each book counted physically & certificate recorded on the flyleaf Accounting of cheques issued should be tallied daily with the account book Loss of cheque book to be promptly intimated to bank/PAO Cheques to be written in indelible ink. Corrections & alterations to be attested by DDO under full sign.

Period & validity of cheque Valid for three months after the month of issue. e.g. Cheques issued in July can be encashed up to 31st October

Issue of fresh cheque for time barred Time barred cheque received from the party to be cancelled by DDO Cancelled cheque treated as voucher for issuing new cheque in lieu thereof Amount of time barred cheque to be classified as minus credit Fact of issuing & no. of new cheque to be noted on the counter foil of old cheque & in the relevant documents viz. schedule & register of cheques drawn

Cancellation of cheques Before issue:- Cheque to be cancelled & note recorded in the counter foil & documents If cancellation becomes necessary when the cheque is withdrawn after issue, the cheque to be taken back & defaced. Note to be made on the counter foil & documents. Minus entry in the register & schedule of cheques drawn be made

Cancellation of cheques After issue:- If not in DDO’s possession, it should be confirmed from the register & Bank debit scrolls that it has not been encashed & then intimation be sent to Bank to stop payment If the currency of cheque has not expired , Bank’s acknowledgement to stop payment should be obtained

Lost cheques If request for issue of fresh one is received within one year of date of cheque, send intimation to Bank by registered post to stop payment If currency of cheque is not expired , Bank to send acknowledgement of intimation Fresh cheque be obtained after obtaining indemnity bond from the party in form GAR-12 From Govt. departments, only a certificate need to be obtained. Bond is not required

Reconciliation of receipts & remittances DDO will account for transactions as per Bank’s scrolls Form of reconciliation 1. OB of unreconcilled amount ………………………….. 2. Amount drawn/remitted during the month…………….. 3. Total of 1& 2 ………………………… 4. Amount acknowledged by Bank through scrolls……………. 5. Difference of 3 & 4 …………………………

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