GUIDELINES FOR THE DRAWING & DISBURSING OFFICERS

a) There will be a complete ban on purchases of new durable goods, vehicles,

Machinery & Equipments, Furniture & Fixture etc. However, such purchases
shall only be allowed in exceptional cases with the prior approval of the
authority.
b) While making expenditure, the principles of financial propriety simplicity,
austerity and provisions of Purchase Manual must be followed.
c) The Delegations of financial powers for the DDOs of District Governments
must be followed while incurring expenditures on current side.
d) Expenditure under all object codes be made on monthly pro rata basis as for
as possible.
e) Expenditure on POL / CNG / GAS and telephone charges must be utilized to
the possible extent without affecting the normal functions of the department.
f) Expenditure on Annual Maintenance & Repair of Building and Roads
Departments will be made after prior approval of competent forum. No
pending / previous liabilities will be cleared without prior approval of the
authority.
g) All the Executive District Officers shall regularly submit the monthly
reconciled expenditure statements of all DDOs of their group of offices, duly
verified by the District Account Officer, by 10th of the following month.
h) All the DDOs are advised not to submit any request of additional funds /
supplementary grants and contain the expenditure within the provided budget
allocations.
i) First priority shall be given to employees related expenditure, payment of
Utility bills followed by other office related / operational expenditures.
j) No post should be created / added without prior concurrence of District
Government to meet consequent financial implications & sanction by the
Finance Department.
k) No arrears / liability will be claimed without prior approval from the
District Coordination Officer through District Officer (Budget & Finance).
l) All the DDOs may keep themselves aware of the financial orders /instructions
being issued from the office of the Executive District Officer (F&P) from time
to time.
m) Reconciliation of expenditure - District Government:

a. During the first week of each month, the respective Accounts Officer shall provide
for the previous month, a schedule showing the numbers, dates and amounts of
vouchers paid during that month, and supply copy of each such schedule to the
concerned Drawing and Disbursing Officer (DDO).

b. Upon receipt of the schedule from the Accounts Officer, the Drawing and
Disbursing Officer (DDO) shall.

i. Compare such schedule with the statement prepared by him.

ii. Reconcile expenditure with Accounts Officer by 10th day of every following
month for the previous month.

c. The respective Head of Offices, Drawing and Disbursing Officer (DDO) and the
Accounts Officer shall be jointly responsible for reconciling any differences and
for correcting misclassifications or any other errors.

d. In case the reconciled statement is not provided by the Head of Offices by the
20th of the month to the Finance & Budget Officer, following the month to which
the Accounts relate, no bills may be passed by the Accounts Officer for the
defaulting DDOs.

n) Monthly expenditure Statement:

a. The Drawing & Disbursing Officer (DDO) shall provide a reconciled statement of
expenditure not later than the 13th day of the month following the month to which
the accounts relate, to the relevant Head of Offices in Form BM-1.

b. If any Head of Offices has one or more subordinate Drawing & Disbursing
Officers (DDOs), such Head of Offices shall consolidate the statements he
receives from any such Drawing & Disbursing Officers (DDOs).

c. The Head of Offices shall forward the consolidated statement of expenditure to

the Finance and Budget Officer, so as to reach him by the 16th day of the month
following that to which the accounts relate.

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