1. Duties of DDO and Financial Rules
Chitra Gupta
OSD to DDE, (Distt. Central and ND)

2. Duties of DDO-1
Co-ordination & overall supervision of ministerial staff
Timely submission and encashment of pay bills
Timely disposal of various claims of staff
Attestation & completion of service books

3. Duties of DDO-2
Issue of I-Cards, DTC passes, Railway concession forms and all other non-academic certificates
Filling up of ACRs of ministerial staff
Collection of dues from students
Timely payment of welfare scheme benefits -- Uniforms, Text Books, Stationery, Merit scholarships.

4. Duties of DDO-3 Maintenance of Accounts/ Record of all funds.
Reconciliation of School fees/ funds with PAO
under control of HOS.
Timely periodical increment.
Maintaining systematically & properly the service books, leave accounts, registers, files, guard files etc.

5. Duties of DDO-4
Timely submission of budget papers, periodical statement returns & statistical returns.
Examining Medical, LTC, & other misc. claims of staff.

6. Duties of DDO-5 Library books Cultural activities material
Purchases controlled by DDO
Library books
Cultural activities material
NCC/ Scouting/ girls guide training material etc.
Stationery relating to internal exams
Any other item out of pupils’ fund

7. Duties of DDO-6
Preparation of pension papers & submitting them in time and payment on the day of retirement.
In absence of other ministerial staff all work related to them, i.e. examining & putting up suitable notes & drafts, submitting them after proper referencing & paging.

8. Duties of DDO-7
Pay bills & other bills
Timely & correct preparation of submissions in PAO & removal of objections.
All the cheques
Timely encashment

9. Maintenance of various Records
Duties of DDO-8
Maintenance of various Records
Govt. Cash Books
PWF Cash Book
Girls’ Guide Fund Cash Book
Scholarship/ Stipend
Collection & Deposit of tuition funds/ fees.
Collection & deposit of Board Exam fee.

10. Duties of DDO-9 Timely preparation & submission of arrear statement
Income & expenditure statement
Reconciliation every month ( 1st week )
Any other financial statement
Handle correspondence & furnish information required by higher authorities.
Pay fixation order
LPC to the transferred staff in time (within 7 days)
Maintain personal file & ACR folders.

11. Duties of DDO-10 GPF pass books - complete in time.
GPF Register class IV (now III) properly maintained.
Uniform register & payment to class IV(III)
Issue Pay Slips.
maintain Govt. accommodation pass book

12. Duties of DDO-11
Deduction of TDS (Tax Deducted at source)/ Service Tax/ Edu. Cess, wherever applicable.
Issue Form 16 (TDS) in time.
Audit Para, if any, must be disposed off.
Timely payment of bills for
Security
Sanitation
Mid-day meal
Sanitary napkins

13. PAY FIXATION BILLS Pay fixation order from competent authority.
MACP, ACP, Promotion, Appointment etc.
Arrear bill (Computerised)
Undertaking from the employees
Joining - in case of appointment/ promotion
Certificate from HOS that no claim has been made earlier.

14. TAXES TDS -- All employees (if applicable).
Calculate in March every year.
Tax paid pervious financial year÷12 .Must be deducted from April
Review again in Nov.
Deduct service tax on every bill for service taken (sanitation, security etc.)
Education Cess with all taxes
Take no bill without TIN No.
Submit all taxes to the concerned authority
Issue form 16 to all employees

15. Income Tax Calculator website http://www. incometaxindia. gov

16. G.P.F.
Enter all deductions clearly  
Issue GPF statement (received from GPF cell)
Complete after every financial year

17. LTC / HTC BIILS-1 Home Town as entered in service book
Block Years LTC ; HTC ,
Last LTC/ HTC taken
Application for LTC before commencement of journey
See entitlement of the employee
90% Advance, 10% after the tour.
Take copy of outward journey ticket with in 10 days of issue of advance
10 days encashment of earned leave with LTC

18. LTC / HTC BIILS - 2 Tickets (Original) Copy of details of family (S/B)
Air tickets booked only
on-line
Ashoka Travels & Tours/ Balmer Lawry & Co. / IRCTC/ DTDTC.
Journey only by ITDC/ STDC busses or taxies where rail/ air transport not possible
Lowest fare (Air India)/ Shortest tour.
Journey to start on/before the last day of the block year.

19. Pension & Retirement Benefits
Basic pension family pension & commuted value calculation
Gratuity calculation

26. Pension & Retirement Benefits A - FORMS IN TRIPLICATE
Form no.3
Specimen signature
Identification mark
Bank Option
Joint Photograph

27. Pension & Retirement Benefits B. FORM IN DUPLICATE
Form no. 1,5,7, & ‘A’
Retirement Order
LPC
Income tax calculation sheet & certificate of no dues (tax)
Service verification chart
Vigilance Clearance (from all levels)
No dues certificate
No Dues certificate from directorate of estate/PWD/HBA
Service book duly completed
Details of deputation / MCD job

28. Pension & Retirement Benefits B. FORM IN DUPLICATE
Leave account
Service verification in red ink (S/B)
Entry regarding retirement
Certificate E.O.L.; Dies Non
Entry MCD Case: CPF During MCD Stay
Entry antecedents/ medical (not mandatory)
Form 1A (for Commutation)
Form CSR 911- Refund of excess payment

29. Pension & Retirement Benefits C
Pension & Retirement Benefits C. Family pension papers/ documents (when employee is no more)
All forms – 11 to 19
Death certificate in original
Proof of age – minor
Affidavit – Legal guardian

30. IMPORTANT Complete all columns / forms Countersigned by H.O.S.
Commutation application- countersigned by HOS with date
All enclosures – numbered
Dixit manual – Page 297 volume I
Leave encashment only- 300 days
If 280 EL add 20 HPL
Payment 290 Days

31. STAGES OF ACTION - 1 S. Type of Action When to take up 1
Prepare form 7 and scrutinise service book
2 years before 2
Ask Directorate of Estate/ Secretary PWD for No Demand Certificate
1 years before 3
Dispatch from 5 to retiree for completion & for adding necessary documents
8 months before 4
Verify entire service, complete service book leave A/c form VII, VIII etc.
6 months before

32. STAGES OF ACTION - 2 S. Type of Action When to take up 5
Send Service Book, Pension Case, Documents etc
6 months before 6
Stop GPF / CPF Contribution
3 months before 7
Govt. dues if any – info to PAO for recovery from gratuity
2 months before 8
Retirement order
 3 months 9
Take vigilance clearance from higher authorites
3 months

33. PENALITY
12% / year compounded
annually

34. New pension scheme - 1 w.e.f. 1.1.2004 two tiers Tier-1
10% contribution of (basic + DA) by employee
matching contribution by govt.
non withdrawal
b) Tier- 2
separate account
withdrawal
no matching contribution by govt.

35. How to open pension account?
New pension scheme - 2
How to open pension account?
Annexure I—particulars of employee ( )
Annexure II----monthly consolidated info to PAO before 7th of every month
PAO issues 16 digit PPAN (permanent pension account number)
Open a separate pay bill register.
Enter PPAN. Prepare separate pay bills

36. New pension scheme - 3 6. Contribution from second month
7. Separate schedule (contribution) in duplicate in annexure III
8. Separate schedule (contribution) in duplicate by govt. In annexure iv
9. Pay bill+ annexure III to PAO before 20th
10. Annexure IV + bill for drawing of GOVT contribution.

37. Transport allowance Rs. 3200 + % of DA admissible
i.e % DA = = 6080
(3200 x 90 ÷ 100 = = 6080)
Amount changes after every change in DA

38. House Rent Allowance (HRA)
30 % of basic
i.e. Basic x 30 ÷ 100 = HRA
House rent deduction
Check-1. Address
2.Rent deed
3.If rent p.a.-Pan card of owner/ electricity bill /
water bill / property tax receipt
4.Spouse not owner
5. Amount – April, Nov., Feb

39. SERVICE BOOK-1 Details of the employee Photograph
Character and antecedent
Medical
Date of joining and post
Pay fixation
Details of family
Home town declaration
G.P.F / C.P.F. nomination
Death cum retirement gratuity
Nomination for family pension
Group insurance scheme

40. SERVICE BOOK-2 to be updated every year
Leave account
Increment
Service verification
E.O.L. if any
LTC /HTC taken (block year)
Arrear if any (DA, promotion, etc)
CCL account on prescribed proforma
Maintain in duplicate
original in office, duplicate to employee
Update regularly in January

41. INCREMENT BASIC + GP = ---- X 3 = % ROUND OFF
i.e. = X 4800 = X 3 = = 630 =

42. RE-EMPLOYED STAFF TA + DA = as regular staff
HRA on the basis of last pay (basic) + GP
Increment only after completion of 6 months of service as re-employed
H.P.L. as regular
Casual leave as regular
Leave encashment also

43. Medical Facility Check bills as per DGHS rules / terms
Check bills with rate list of DGHS
Check Hospitals – Approved list of DGHS
Keep record of Medical cards issued
Issue new card to Retired person
Mention clearly- Basic + GP, family members, Dt. Of birth

44. MEDICAL RE-IMBURSEMENT CLAIM-1
Proof of membership of DGHS
Copy of membership of OPD card
Copy of prior permission of Competent Authority
Prescribed application form as per appendix XII of Medical Attendance (MA) rule
Certificate from the employer of working spouse
Justification for obtaining treatment from pvt. Hospital
Essentialities certificates, separate for each period
The disease is chronic vide s.no.
Discharge summery, separate for each period
Emergency certificate

45. MEDICAL RE-IMBURSEMENT CLAIM-2
All vouchers in original
Calculation sheet showing the restriction as per rule
Justification for time barred claim
Prescription slip
Period of treatment
 All papers should be signed by DDO / HOS
Submit claim with in the stipulated time
Certificate that amount restricted above have been checked and found in order as per rule

46. Medical reimbursement in emergency cases -1
May kindly see the medical re- imbursement case in respect of received from for the period to along with DGHS checklist. All the relevant papers and bills are attached with the case placed in the file, amounting for
The details of case is given below :--
Name of the applicant and designation
Basic pay + grade pay
Name of the patient
Resident of
DGHS or others
Treatment type
Name of hospital and address
Emergency
Referred by Authorized Medical Attendant (AMA)
Medical facility card
Diagnosis

47. Medical reimbursement in emergency cases - 2
Documents to be attached
Essential certificate ‘a’ /’b’
Justification given by applicant
Discharge / death certificate
Bill detail
Amount restricted as per DGHS norms
All bills / vouchers in original
The claim submitted in stipulated time

48. Medical Reimbursement in Emergency Cases
The treatment taken from in emergency. The hospital authorities has certified that the patient was admitted in emergency in the hospital ( page……..)
Amount restricted as per DGHS norms by the authority.
Keeping in view above, if agreed , we may send the file to worthy RDE _____ to accord the approval under appendix –viii of CS medical rules for re- imbursement of medical expenses of Rs in r/o
Submitted please
AO DDE RDE

49. NON – REFUNDABLE / WITHDRAWAL / ADVANCE / LOAN OUT OF G.P. F. ACCOUNT
Name of the employee
Designation
Date of birth
Date of joining
Provident fund no.
Closing balance as per passbook
Amount required
Purpose of withdrawal

50. LTC / HTC All documents signed by Principal and DDO
LTC / HTC claim form – GAR-14 ( in duplicate ) , duly filled, signed by claimant and c / s by HOS
LTC / HTC sanction order , block year, destination, family members for whom claiming
Service book –leave account duly debited ( EL/ HPL )
Journey tickets (original + photocopy ) signed by official
Shortest route certificate from the railway / car/ bus
Prior permission of leaving station / availing LTC/HTC
Joining report after availing LTC/HTC
Details of family as in service book signed and c/s
Certificate from spouse’s office for non-availing LTC/HTC

51. Tenders Call tenders – atleast 10 Prefer Govt./ Co-operatives/ DGSND
Specify the article clearly
Receive – By hand / Ordinary post
Prepare Comparative statement
Purchase committee
Place order
Receive goods
Submit bills

52. Various Govt Forms http://finance.delhigovt.nic.in/emp_forms.htm

53. TIPS Have a good repo with PAO Contact personally to clear objections
No bribe or Audit para.
Maintain Income & Expenditure Register-helps in Reconciliation, Budget
Complete Cash book every month
No vat on Labor
Keep a record of MACP due
Sanction cancellation- apply on-line, send printout to EO, check account
Maintain Diary- Bill no., Amount, Bill Dt., cheque/ECS/DDO acctt.
Deposit all Interest earned in Major Head 0202
Un necessary objections by PAO– Report Controller of Account

54. Thank you