Revised Edition of the detailed instructions followed by DDOs including the DDOs vested with the powers to perform the functions of Pay & Accounts Offices, to the certain extant, and to draw funds directly from the accredited branch of the Bank by means of cheque under the departmentalised system of Accounting are laid down under various references contained in codal provisions under General Financial Rules (GFRs), Fundamental and Supplementary Rules (FR&SRs) Government Accounting Rules. CGA {Receipts and Payments} Rules, 1983, Civil Accounts Manual, etc.,  Thus to facilitate the rules governing the functions of Drawing & Disbursing Officer a compiled manual with the title ‘Manual for Drawing and Disbursing Officers’ consisting of essential and important instructions with suitable references to the relevant provisions applicable in day to day working is primed up with utmost care taken into.

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

       (i)       Types of DDOs, their functions, limitations, etc.

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

      (iii)      Checks towards drawal of advances and its disbursement thereof.

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