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Download Complete DDO Handbook Updated 2009

September 23, 2017 · by Galaxy World · 3

You can download the complete DDO Handbook updated 2009 for guidance and information in various service-related fields. The concerned department has not yet updated the same after 2009. A summary is as under:

DDO Handbook Updated 2009

Throughout the public sector in Pakistan, Drawing and Disbursing Officers (DDOs) play a pivotal role in the system of Public Financial Management at the operational level. Under the Treasury and Financial Rules, the head of the office, irrespective of post and scale, is the DDO of his office. However, the head of the office may delegate this task to a subordinate officer of his office who works as a DDO for him. The basic functions, among others, of the DDO, include the preparation of budget estimates of expenditure and receipt, preparation and submission of claim vouchers (bills) to the accounts office for withdrawal of cheques, disbursement of cheques/cash to staff, vendors, and service providers, reconciliation of expenditure figures with the accounts office.

Details of DDO Book

It is obvious from the above that DDOs have at their disposal, government funds required to be spent in accordance with the relevant financial rules. A glance at the important functions of a DDO makes it clear that knowledge of the government’s financial discipline is crucial for the discharge of these responsibilities in a judicious manner. A DDO, therefore, needs to have a clear understanding of financial rules and procedures.

In addition, DDOs also need to be aware of the principles involved in budget preparation and management, preparation and reconciliation of accounts, and preparation of statements of excesses and surrenders. Government Officers who primarily belong to departments such as education, health, engineering, forestry, agriculture, etc. may at times lack knowledge of financial rules as well as skills to work as DDOs. However, despite this, they have to perform the functions of a DDO in addition to their primary responsibilities as a teacher, doctor, or agriculturist. Very few amongst them receive formal training to act as DDOs.

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The available books of relevant rules are rarely updated. As a result, DDOs find it very hard to understand financial rules and consequently remain inadequately acquainted with necessary financial rules and other regulations. This lack of knowledge acts as a disincentive to incur even valid expenditures with resultant inefficiencies. Moreover, post-devolution changes and amendments in the financial rules especially after the enforcement of the New Accounting Model (NAM) in the District Account Offices have created an even greater need for having user-friendly reference material.

Under the current set-up, the complexity and scope of work of the DDOs have increased considerably. Keeping in view the above, USAID Pakistan’s Districts That Work (DTW) project ventured and developed a guidebook for DDOs.

Specialist, DTW Project who gave valuable inputs in the completion and design of the DDO Guide Book.

You can get help from the DDO Handbook updated 2009 on the following topics:

Main Contents of DDO Handbook Updated 2009

Roles & Responsibilities of DDO

Budget

Receipt and Payment of Public Money

Contracts Procurement and Stock Taking

Sanctioning of Expenditure

Permanent Advance

Establishment

Joining Time

Preparation and Submission of Claims

Travelling Allowance (TA)

Fixation of Pay and Pay / Service Verification

Leave Rules and Leave Account

Procedure Regarding Operation of Vehicles

General Provident Fund (GP Fund)

Pension Rules

Mode of Payment

Bookkeeping and Reporting