PREFACE

The detailed instructions to be followed by DDOs including the 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, Government Account {Receipts and Payments} Rules, 1983, Civil Accounts Manual, etc., etc. Thus a manual with the title ‘Manual for Drawing and Disbursing Officers’ containing the essential and important instructions with suitable references to the relevant provisions of the above publications was initially brought out in the year 1981 which was subsequently revised in the year 1988.

2.    In the ‘Third Edition’ of this manual, opportunity has been taken, amongst others, to add the following items :-

(I)    Types of DDOs, their functions, etc.

(ii)    Important checks to be exercised by the DDOs in respect of LTC Bills, TA Bills, Medical Attendance Bills, Conveyance allowance.

(iii)    Checks for the drawal and disbursement of advances.

3.    In a nutshell this manual has been brought out with the objective of providing easy to understand guidance to the DDOs. This manual is a guide book for internal use only. Its contents do not supplement, replace or modify any codal provision.

(C. R. Sundaramurti)
Joint Controller General of Accounts.