Duties and responsibilities of drawing and Disbursing Officers

When an officer is entrusted to perform D.D.Os function either by an authority from the administrative department with the concurrence of Finance Department along A.G. , W.B. or by an order issued S.R.96 of W.B.T.R. Vol – I by the head of office following measures shall be undertaken :

 While taking over charge the officer shall physically count cash and stores and be satisfied that the book balance tallies with the ground balance and take care of the following registers and cash books where “ handing and taking over charge” shall prominently be inserted. (i) Bill register, (ii) Bill Transit Register, (iii) Cash Book, (iv) Subsidiary Cash Book, (v) Service Postage Stamp Register, (vi) Stock A/C of D.C.R. Books, (vii) Register of Advances drawn and adjustment there of etc. While taking over charge of Cash Book D.D.O. shall ascertain the location of deposition of the duplicate keys of double lock and verify the receipt of such deposition in the treasury. The D.D.O. should sign Treasury copy and office copy of the bill along with B.R. and B.T.R. at a time so as to cheque that the net amount drawn tallies with each register . B.T.R. shall be authenticated for each financial year and now Treasury will issue B.T.R. with page certificate, D.D.O. Code, Full Head of A/C Code, D.D.O. should sign B.T.R. after filling up requisite columns with dated signature or initial as per requirement. A. Following checking are to be applied in case of drawal of Pay Bills : (i) This claim shall be drawn under TR . 26 and to be specified temporary establishment of permanent establishment by ticking and in case of temporary establishment period of retention of post shall be stated specifically. Conti…….2 Page: 2 (ii) Full description Head of Account upto detail Head (17 digit) is to be stated on the body of the bill. (iii) In case of first appointment medical fitness certificates shall be provided with attested copies and in case of transfer, original L.P.C. shall be enclosed with the pay bill. (iv) In case of transfer, two officials pay on the single sanction post (incoming and outgoing officials) may be drawn for a month only. (v) D.D.O. shall verify declarations for drawal of H.R.A. submitted by the employees in the month of January and in July in each year and furnish a certificate thereto at the inner side of last page of the pay bill. (vi) D.D.O. shall calculate income Tax of Group – A and B officials working under the establishment in the beginning of the financial year and ensure deduction 30% of I.T. by 15th August and next 30% by 15th November and rest in the pay bill for the month of February each year as per CBDT manual. (vii) Deduction of GISS 1987.

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2. This scheme starts from November each year if any employee joins in the service other than in the month of November. Only Insurance fund of the employees in the category he/she belongs shall be deducted upto October and both insurance Fund and savings Fund shall be deducted from the month of November as per category ( A,B,C,D) he/she belongs. In case of change of pay /category due to implementation CAS the same analogy shall be applied. (viii) deduction of G.P.F. in case of employment of Govt. employees arrangement shall be made to obtain G.P.F. No. from A.G. , W.B. (P.F. section) for categories of A,B,C with in 12 months from the date of His/her joining . In case of Group – D employees local Head of Office in empowered to allot G.P.F. No. (ix) D.D.O. shall personally check adding of each page horizontally and vertically and shall satisfy that all deductions as shown in the pay bill are fully taken care of and tallies both side of pay bills. Conti…….3 Page : 3 (x) In case of allowing exemption regarding deduction of P.Tax from “Handicapped Employees” ( both Physical & Mentally retarded) , DDO shall examine medical certificate issued by the appropriate authority and verify that the name was registered in the DSW Office. As DSW office is empowered to issue identity card for such handicapped persons. B. Drawal of Contingent Bills Including drawal of Contingent Advances. (i) This claim shall be drawn under T.R. 33 (Except Advance) . While claiming any charge, DDO shall go through delegation of Financial Power Rules 1977 as amended and take such steps so that expenditure so incurred has been exceeded as per celing limit or appropriate order was obtained to incur the expenditure. (ii) Proper store certificate shall be the back page of the Sub – Voucher. All original Bills above Rs. 500 shall be enclosed. (iii) Deduction of Advance Income Tax : As per provision of 194C of I.T.Act DDO is responsible to deduct 2% IT at source on the following nature of payments where total payment of the tear exceed Rs. 20000. (a) Works Contract (2% IT and 2% ST) (b) Labour Contract (2% IT) ( c) Catering Contract (2% IT) (d) Advertisement Contract (2% IT) (e) Transport Contract (2% IT) Conti…..4 Page : 4 (iv) In case of payment of House Rent, 20% deduction is to be made in terms of 194/1 of IT Act where such payment exceeds Rs.2 Lacs of the year. (v) Due to public exigencies, some DDO’s are allowed to draw advances under TR 35 for meeting emergency expenditures arising from conduct of Elections, distribution of relief materials and so on. DDO’S were instructed to submit the adjustment of such advance within 60 days from the date of drawal under TR 36 . But most of the DDO’s are unable to submit such adjustment Bills within the stipulated date. Following difficulties are faced by the Government for such non compliance. (a) Such expenditures include central shares. Until adjustment is submitted to AGWB, Govt. is unable to realize such share from the Central Govt./ World Bank/Other foreign agencies. (b) AGWB while undertaking Audit raises Audit Paras stating non accounting the advance as temporary defalcation from consolidated fund of the state. (c ) Writing of Cash Book : It is the primary responsibility of the D.D.O. to maintain cash book as per T.R. Form No. 4. Daily receipts of cheques from the treasury of cash through D.C.R. shall be incorporated in the cash book on the same date.Cash so received shall be deposited to the appropriate head to the Govt. on the next day. D.D.O. shall verify cash on each date after days’ work and enter the cash analysis in the rough hand book. He also arrange refund of undisbursed money of arrange short drawal if disbursement is not made within the reasonable time. Conti………5 Page : 5 (d) Verification of drawal : Due to computerization all the treasuries are submitting monthly accounts to the A.G. , W.B. within 8th of the next month. It is the responsibility of the D.D.O. to get drawls verified withes the treasury records including receipts and keep a note in the appropriate register stating “ All drawals were verified with the treasury records and found OK “. (e) Maintenance / Preservence of Acquitance rolls : DDO shall be attentive as regards preservance of all paid vouchers those are to be produced AG Audit Party (internal Audit Deptt.) of to Departmental officer, office-copies of Pay bills shall be kept in bound registers after verification by the Audit.DDO may require such voucher for preparation of due drawn statement incase of drawal of Arrear Pay and Allowances arising from CAS or implementation of ROPA Rules. (f) Submission of prompt reply on I.R.’S : Received from A.G. , W.B., department of internal Audit of from Directorate Audit : D.D.O. is responsible for early submission of broad sheet reply on audit paras raised in the I.R. Specific reply shall be submitted on each Para instead of commenting “ noted for future guidance”. (g) Action to be taken up on misappropriation / losses etc. : As soon as any loss is detected by way of theft / defalcations / misappropriation, the matter shall be reported to the immediate higher authority and also to the Finance Department and A.G., W.B. where loss exceeding Rs. 200/-. To lodge F.I.R. with the police and pursue the police for investigation F.I.R. shall be so drafted that provisions under C.R.P.C. 409, 468, 420, 120B, are covered taking together sec. 13 of prevention of Corruption Act, 1988. Detailed procedure shall be undertaken in terms of rules 39 – 42 of W.B.F.R. Vol -1. When negligence of duties is to be ascertained, disciplinary proceedings shall also be initiated apart from lodging F.I.R. in terms of classification, control and appeal rules, 1971 as amended.