DDO Abbreviation

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Popular abbreviations of DDO:

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What does DDO mean?

The Full form of DDO is, Drawing and Disbursing Officer. The office and position of DDO are very significant in the maintenance of the Indian administrative system. The primary function of a DDO is to draw bills and make payments on the central government’s behalf.

But in addition to this primary responsibility, there are many associated duties of a DDO. Know, What is the full form of DDO and other office-related details of the DDO through this article.

What is the Full form of DDO?

The term DDO stands for Drawing and Disbursing Officer who works as the senior of an office, for example, like a gazetted officer. The office of the DDO is designated by the Central Government of India as a head of an office that mainly functions for drawing bills and making payments on behalf of the government. This primary responsibility is bestowed to a DDO as per Rule 2(xii) of the 2005 General Financial Rules.

How is a DDO appointed?

As per 1983 CGA (R&P) rule 35, a DDO is appointed based on the advice of the head of the office. The head of the office can approve any gazette officer working under him to put signatures on orders and bills on his behalf. But at the same time, this will not in any way excuses the responsibility of the Head of the office to ensure the accuracy of the bill or disposal of money post the receiving of payment.

Different types of DDO

The work of those in the post of DDO is not similar. There are majorly three types of functioning DDOs and those are-

• Cheque Drawing DDO

The Drawing and Disbursing Officer who works as a check drawer works under the supervision of a particular ministry or department. For example, they work under the Forest departments or the CPW department. The Check drawing DDO can draw money based on a specific payment type in opposition to the assignment account or letter of credit account. The letter of a credit account has been opened in a particular branch for the benefit of an accredited bank.

Generally, the cheque drawing authority is given to those officers where there isn’t any Public Accounts Officer.

• Non-Cheque drawing officer

The non-cheque Drawing and Disbursing Officer (DDO) are those who don’t have the authority to issue cheques in their respective departments. They are known to prepare the bills and subsequently submit them to the Public Accounts Officer or PAO.

• The Merged DDO

The merged Drawing and Disbursing Officer scheme at first was inaugurated in 1986. Only the secretariat of different ministries is eligible for the position. The merged DDO is assigned the primary task of maintaining the GPF of staff. Other than that, regarding functionality, a PAO accountant gets posted in the cash section and is assigned the task of bill checking on the spot.

Responsibilities of the Drawing and disbursing officer:

The DDO must abide by the rules and regulations laid by the central government. Some of the commonly expected responsibilities from a DDO are –

• Drafting of bills

The staff who work under the DDO prepares the bills out of the records from a paid salary, contingency, TA, advanced among others. The bill will only be workable when it gets signed by the Drawing and Disbursing Officer. The DDO is responsible for preparing separate bills based on different headings. Like he can prepare ordinances on Payment, OTA bills, etc for employees. For the arrest bills, a detailed record of the total paid amount, admissible amount, etc must be mentioned.

• Functions as a cash bank

The drawing official ensures that money is being drawn out of the book. And is being sent to the receiver party in the form of cash payment or direct deposit to the bank account. The records of all cash transactions are kept intact in the subsidiary cash books whose pages are serially machine numbered.

The DDO full form Drawing and the disbursing officer are also responsible for counting the pages of the cash book and, as a mark of record, certify the page count on the first page of the book.

• Other responsibilities

Other than the above-mentioned responsibilities, a DDO also regularly checks the revenue receipts, has control over expenditure and works with the Public Accounts Officer for reconciliation of the account. The account register is also maintained through them.

Types of payment DDO initiates.

Below are listed some of the types of payments a Drawing and Disbursing Officer (DDI full form) makes.

• Deals with the medical claims and health expenses.
• Consider the LTC and travel costs.
• Make the advancement related to GPF.
• Pay for the allowances and other short-term advances.
• Keeps a record of payments for GR.D and D.LI staff.
• Extra time allowance.

Other than these few payments being made, the rest payments are submitted to the Public Account Officers.

Rules to follow by the DDO

There are some years-long forms that the DDO officeholder must follow. And those are:

• The DDO and Public Accounts Officer should function at a distance of four hundred kilometers.
• Except for the salaries, other budget provisions should not be lower than one crore at least.
• The DDO must know accounts as a subject.
• The DDO should clear the payments for not less than a hundred and fifty staff.

These are some of the rules a Drawing and Disbursing Officer should follow while continuing in the office.

Conclusion

Thus, through this article, you get to know about what is the full form of DDO, its responsibilities, types of DDO, and other related information. It is clear, therefore, that the office of DDO is one of the reputed positions every government service aspirant desires to hold. But for maintaining the position, experience in the finance sector as a gazetted officer is necessary.