1. Duties and responsibilities of a Drawing & Disbursing Officer
PRESENTED BY: SIB SANKAR BANIK, W.B.A&A.S
DEPUTY FINANCIAL ADVISER,
DEPARTMENT OF MUNICIPAL AFFAIRS, JUDICIAL & LAW.
GOVERNMENT OF WEST BENGAL
MOB:
MAIL ID:

2. GENERAL GUIDELINE DEPARTMENT  DIRECTORATE 
DISTRICT OFFICES  SUB-DIVISIONAL
LEVEL OFFICES  BLOCK LEVEL
OFFICES

3. GENERAL GUIDELINE DEPARTMENTS FRAME POLICIES & PLANS.
DIRECTORATE EXECUTES THE POLICIES & PLANS.
THE EXECUTION OF PLANS & POLICIES ARE DONE THROUGH DISTRICT OFFICES, SUB-DIVISIONAL LEVEL OFFICE, BLOCK LEVEL OFFICES.

4. GENERAL GUIDELINE BUDGET
IT IS A PROJECTED STATEMENT OF PROPOSED OUTLAYS AND PROPOSED INFLOWS OF FUND. ALL THE DEPARTMENTS PREPARE DEPARTMENTAL BUDGETS. THE STATE BUDGET IS PREPARED BY THE FINANCE (BUDGET) BY COMPILING THE DEPARTMENTAL BUDGETS.

5. GENERAL GUIDELINE
THE STATE BUDGET IS PLACED BEFORE THE LEGISLATIVE ASSEMBLY BY THE HON'BLE FINANACE MINISTER FOR DISCUSSION. THE BUDGET FOR EACH DEPARTMENT IS DISCUSSED SEPARATELY. THEN THE STATE BUDGET IS FINALLY PASSED. THE BUDGET OF FUND THAT ARE PASSED THROUGH THE LEGISLATIVE ASSEMBLY ARE CALLED VOTED FUND (V).

6. GENERAL GUIDELINE
THERE ARE CERTAIN TYPE OF FUNDS THAT ARE NOT NEEDED TO BE PASSED BY THE LEGISLATIVE ASSEMBLY. THEY ARE CALLED CHARGED FUND (C).

7. GENERAL GUIDELINE VOTE ON ACCOUNT
IT TAKES 3 TO 4 MONTHS TO PASS THE BUDGET. SO TO DEFRAY THE EXPENDITURE DURING THIS PERIOD VOTE ON ACCOUNT IS PASSED BY THE LEGISLATIVE ASSEMBLY .

8. GENERAL GUIDELINE
THIS IS DONE TO KEEP THE FUNCTIONS OF THE GOVERNMENT OPERATIONAL DURING THE FIRST FEW MONTH OF THE FINANCIAL YEAR.

9. GENERAL GUIDELINE FLOW OF FUND
AFTER THE BUDGET IS PASSED THE FUND IS RELEASED PHASE-WISE. THE DEPARTMENTS RELEASES THE FUND AS PER INSTRUCTION OF THE FINANCE DEPARTMENT.

10. THE FUND FLOWS IN THE FOLLOWING PATTERN:
GENERAL GUIDELINE
THE FUND FLOWS IN THE FOLLOWING PATTERN:
DEPARTMENT  DIRECTORATE  DISTRICTOFFICES  SUB-DIVISIONAL LEVEL OFFICES  BLOCK LEVEL OFFICES
IN THE FORM OF ALLOTMENT & SUB-ALLOTMENT OF FUND.

11. GENERAL GUIDELINE
FUNDS ALLOTTED DURING A FINANCIAL YEAR LAPSES WITH THE END OF THE FINANCIAL YEAR.

12. GENERAL GUIDELINE
PLAN STATUS:- CERTAIN FUNDS ARE RELEASED FOR IMPLEMENTATION OF THE PROJECTS & SCHEMES COVERED UNDER FIVE YEAR PLANS. DEPENDING ON THE FUNDING PATTERN BY THE CENTRAL GOVERNMENT & STATE GOVERNMENT. THE FUNDS ARE TERMED AS CENTRAL SECTOR SCHEMES (CN), CENTRAL SPONSORED SCHEMES (CS), STATE PLAN (SP)..

13. GENERAL GUIDELINE
SOME FUND ARE TO BE RELEASED TO MAINTAIN THE PROJECTS IMPLEMENTED IN THE PREVIOUS FIVE YEAR PLAN WHICH ARE TERMED AS COMMITTED EXPENDITURE

14. GENERAL GUIDELINE
SO WE HAVE CENTRAL SECTOR (COMMITTED) SCHEMES (CM), CENTRAL SPONSORED (COMMITTED) SCHEMES(CC), STATE PLAN COMMITTED (SN / ST). MOST OF THE BUGET OUTLAY IS OF NON-PLAN CATEGORY (NP) AND IS BORNE BY STATE GOVERNMENT.

15. GENERAL GUIDELINE
HEAD OF ACCOUNT:-THE FUND ALLOCATED HAVE BEEN CODIFIED DEPARTMENTWISE, DIRECTORATEWISE, PLANWISE, SCHEMEWISE, VOTED OR CHARGED WISE. THE HEAD OF ACCOUNT FOR PAYMENT CONSISTS OF 17-DIGITS / 19-DIGITS
SIMILARLY THE FUND DEPOSITED INTO GOVT. EXCHEQUER KNOWN AS RECEIPT HAS BEEN CODIFIED. 14-DIGIT CODE IS USED FOR THIS PURPOSE

16. GENERAL GUIDELINE MAJORHEAD- 4 NUMERICALS INDICATING DEPARTMENT
SUB-MAJORHEAD- 2 NUMERICALS-INDICATING SUBSECTION/DIVISION UNDER THE DEPARTMENT
MINORHEAD- 3 NUMERICALS-INDICATING DIRECTORATES, FUNCTIONS
PLANSTATUS -2 ALPABETIC CHARCTERS- INDICATING THE PLAN STATUS

17. GENERAL GUIDELINE SCHEMEHEAD- 3 NUMERICALS INDICATING SCHEME.
CHARGED OR VOTED- 1 ALPHABETIC CHARCTER-SHOWING WHETHER THE FUND IS CHARGED OR VOTED
DETAILEDHEAD- 2 NUMERICAL CHARACTERS - INDICATING TYPE OF EXPENDITURE (SALARY, T.A., OFFICE EXPENSES )

18. GENERAL GUIDELINE
SUBDETAILED HEAD- 2 NUMERICALS -INDICATING EXACT NATURE OF EXPENDITURE (BASIC PAY, D.A., HRA,
ELECTRICITY, TELEPHONE)

19. GENERAL GUIDELINE MAJOR HEAD BELOW 2000 ARE USED FOR REVENUE RECEIPT
MAJOR HEAD 2001 TO4000 ARE USED FOR REVENUE PAYMENT
MAJOR HEAD 4001TO ARE USED FOR CAPITAL EXPENDITURE
MAJOR HEAD 6001 TO 7999ARE USED FOR LOANS & ADVANCES
MAJOR HEAD 8000 IS EARMARKED FOR “CONTINGENCY FUND'

20. GENERAL GUIDELINE
MAJOR HEAD ABOVE 8000 ARE USED FOR DEPOSIT ACCOUNTS, SUPENSE ACCOUNTS

21. GENERAL GUIDLINE
MORE OR LESS THE SAME PATTERN IS FOLLOWED IN CASE OF RECEIPT HEAD EXCEPT PLAN STATUS & CHARGED & VOTED STATUS ARE NOT USED.

22. GENERAL GUIDELINES
EXAMPLE:- THE CODING PATTERN FOR THE CLASSIFICATION OF TRANSACTIONS FOLLOWED BY THE STATE GOVERNMENT NP- 001(Government Primary Schools)-V-13-01
First/
Second Tier
Major Head
Sub-Major Head
2054  TREASURIES AND ACOUNTS
00   
Third Tier
Minor Head
095  DIRECTOR ATE OF TREASURIES AND ACCOUNTS
Fourth Tier
SUB HEAD OR SCHEME HEAD
001-DIRECTORATE OF TREASURIES AND ACCOUNTS
FIFTH TIER
PLAN STATUS
DEPARTMENT- CODE NP
FA 18
SIXTH TIER
DETAIL /SUB-DETAIL 13
-04
First /
Second Tier
Major Head Sub-Major Head
2202  Education 01   PRIMARY EDUCATION 
Third Tier
Minor Head
104    Primary
   Schools
Fourth Tier
SUB HEAD OR SCHEME HEAD
001-PRIMARY
SCHOOLS
FIFTH TIER
PLAN STATUS
DEPARTMENT CODE NP
ES 15
SIXTH TIER
DETAIL /
SUB-DETAIL 13
-01

23. GENERAL GUIDELINE DEPARTMENT CODE (2-DIGITS ALPHABETIC)
DEMAND NUMBER (2 DIGITS NUMERICAL) ARE ALSO STATED WITH THE THE HEAD OF ACCOUNT, BECAUSE SOME TIMES A SINGLE MAJOR HEAD IS USED BY MORE THAN ONE DEPARTMENT

24. GENERAL GUIDLINE
DRAWING & DISBURSING OFFICER OR D.D.O.:- DRAWING & DISBURSING OFFICER MEANS A GROUP A GOVERNMENT EMPLOYEE OF AN ESTABLISHMENT WHO IS AUTHORISED BY THE CONCERNED ADMINISTRATIVE DEPARTMENT WITH THE CONCURRENCE OF THE FINANACE DEPARTMENT TO DRAW MONEY FROM THE GOVERNMENT ACCOUNT AND DISBURSE THE SAME FOR THE PURPOSE FOR WHICH IT HAS BEEN SANCTIONED. A D.D.O. CAN DRAW BILLS FROM A SINGLE TREASURY ONLY.

25. GENERAL GUIDLINE
D.D.O. CODE:- IN COMPUTERISED TREASURIES EVERY D.D.O. HAS BEEN ALLOTTED A NINE DIGIT UNIQUE CODE FOR IDENTIFYING THE D.D.O. THROUGH COMPUTER SYSYTEM. THE CODE IS 'ALPHA NUMERIC' .THE FIRST THREE DIGITS REPRESENT THE TREASURY CODE, THE NEXT THREE DIGIT REPRESENT THE DEPARTMENT / DIRECTORATE TO WHICH THE D.D.O. IS ATTACHED AND THE NEXT THREE IS THE SERIAL NUMBER IN THE TREASURY.

26. GENERAL GUIDLINE
DELEGATION OF FINANCIAL RULES:- THE FINANCIAL POWER TO SANCTION AN EXPENDITURE OR DRAW A FUND FOR DIFFERENT LEVEL OF OFFICERS HAVE BEEN LAID DOWN IN THE DELEGATION OF FINANCIAL RULES 1977 & SOME OTHER GOVERNMENT ORDERS. THE FINANCIAL POWERS HAVE BEEN LAID DOWN FOR DIFFERENT PURPOSES AND ITEMS.

27. THE OFFICERS HAVE BEEN CATEGORISED AS
(A) HEAD OF OFFICE/SUB-DIVISIONALOFFICER, (B) DISTRICT OFFICER,
( C) HEAD OF THE DEPARTMENT,
(D) SECRETARIES &COMMISSIONER.
IF THE D.D.O. HAS TO DRAW ANY FUND THAT IS BEYOND HIS FINANCIAL POWER THEN SANCTION OF HIS SUPERIOR OFFICER WILL BE REQUIRED OR IF IT IS BEYOND THE POWER OF HIS SUPERIOR OFFICER THEN THE SANCTION OF THE NEXT SUPERIOR OFFICER WILL BE REQUIRED.

28. GENERAL GUIDELINE
COUNTERSIGNATURE OF BILL WILL BE TREATED AS SANCTION. IF THE
AMOUNT IS BEYOND THE FINANCIAL POWER OF THE SENIORMOST OFFICER AS STATED THEN SANCTION HAS TO BE OBTAINED FROM THE FINANCE DEPARTMENT.

29. GENERAL GUIDELINE
TREASURY :- TREASURY IS THE NODAL POINT IN THE STATE FINANCIAL STRUCTURE. THERE IS A TREASURY IN EVERY DISTRICT HEAD QUARTERS (FOR SADAR SUB-DIVISION) AND IN OTHER SUB-DIVSIONS. THE JURISDICTION OF THE TREASURY OFFICER IS CO-TERMINUS WITH THAT OF THE SUB-DIVISIONAL OFFICER. ALL THE GOVERNMENT OFFICES SITUATED IN THE SUB-DIVISIONS ARE UNDER THE PAYMENT CONTROL OF THE TREASURY.

30. GENERAL GUIDLINE
ALL THE AUTHORISED GOVERNMENT OFFICES OF THAT SUB-DIVISION HAVE TO DRAW FUND FROM THAT TREASURY BY PLACING BILLS. THE RECEIPT OF THOSE GOVERNMENT OFFICES ARE ALSO DEPOSITED INTO THE TREASURY. THE SALARY OF GOVERNMENT AIDED SCHOOLS AND COLLEGES ARE ALSO DRAWN FROM THE TREASURY .

31. GENERAL GUIDLINE
WHEN TREASURY ACCOUNTS ARE COMPILED THE ACCOUNTS OF ALL OFFICES, SCHOOLS COLLEGES ZILLA PARISHAD, PANCHAYET SAMITY ETC ARE AUTOMATICALLY COMPILED.

32. GENERAL GUIDLINE
TREASURY IS HEADED BY THE TREASURY OFFICER. HE IS AIDED BY ADDITIONAL TREASURY OFFICERS. THE TREASURY IS UNDER THE OVERALL CONTROL OF THE COLLECTOR. THE SUB-DIVISIONAL OFFICER ACTS AS THE COLLECTOR-IN-CHARGE OF THE TREASURIES AT THE SUB-DIVISION.

33. GENERAL GUIDLINE
TREASURY CODE :-TO IDENTIFY THE TREASURIES IN COMPUTERISED ENVIRONMENT EACH TREASURY HAS BEEN ALLOTTED WITH A THREE DIGIT ALPHABETIC UNIQUE CODE. THE FIRST TWO DIGITS INDICATES THE DISTRICT AND THE LAST DIGIT INDICATES THE TREASURY.

34. GENERAL GUIDLINE
RESERVE BANK OF INDIA:- IT ACTS AS THE GOVERNMENT'S BANKER. IN THE DISTRICTS & SUB-DIVISIONS MOSTLY STATE BANK OF INDIA AND IN SOME CASE UNITED BANK OF INDIA AND CENTRAL BANK OF INDIA ACTS AS THE AGENT OF RESERVE BANK OF INDIA. THERE IS ATLEAST ONE BANK LINKED TO EVERY TREASURY, WHICH IS CALLED THE TREASURY LINKED BANK BRANCH.

35. GENERAL GUIDLINE
TREASURY OFFICER ISSUES CHEQUE AGAINST THE BILLS SUBMITTED BY DIFFERENT OFFICES. THE CHEQUES CAN BE ENCASHED ONLY FROM THE TREASURY LINKED BANK BRANCH. SIMILARLY THE RECEIPT TO BE DEPOSITED TO THE TREASURY IS TO BE DEPOSITED TO THE TREASURY -LINKED BANK BRANCH. THE TREASURY LINKED BANK BRANCH IS TO SEND EVERY NEXT DAY DAILY SCROLLS OF TRANSACTIONS MADE IN RESPECT OF GOVERNMENT ACCOUNTS

36. THANK YOU