3.1.2 The funds for arranging payments in such cases may be drawn directly from the branches of the Bank accredited to the Ministry/ Department through cheques/electronic payments for the categories of bills specified in para 3.1.5. The proposals for delegation of cheque drawing powers [or payment advices including electronically signed payment advices] to DDOs should be submitted to the CGA by Ministry/Department through Head of Accounting Organisation i.e. Pr.CCAs/CCAs/CAs(i/c) as the case may be, in terms of Rule 13(2) of Receipts and Payments Rules. Such proposals should be submitted only after due scrutiny with the required details and justifications against the laid down parameters as indicated below or due to any specific reason/ practical reasons. The need to restrict the number of cheque drawing DDOs should be kept in view before forwarding the proposal with the recommendation of concerned Pr.CCAs/CCAs/CAs. While submitting the proposal to CGA for delegating cheque drawing powers to the DDOs, the following information which includes information against the laid down parameters should invariably be furnished:
(i) The complete designation and address of the proposed cheque drawing DDO;
(ii) The name of the PAO under whose payment control the DDO is placed with;
(iii) Total number of staff under the payment control of the DDO;
(iv) The Budget Grant/ Authorization/ Deposit for the relevant year other than salary;
(v) The distance from the nearest cheque drawing DDO;
(vi) Distance from the PAO;
(vii) The average number of bills submitted to the PAO for pre-check during the preceding one year; and
(viii) Whether the payment/accounting function is proposed to be handled by an AO/ AAO from Central Civil Accounts Services (CCAS).
3.1.3 On obtaining the approval of the CGA for delegation of cheque drawing powers to a DDO or payment advices including electronically signed payment advices, the Head of the Accounting Organisation may directly approach the RBI, Department of Government Account, Central Office, Mumbai for opening the bank account in respect of the new cheque drawing DDO. For opening assignment accounts in respect of cheque drawing powers given to the divisional officers in terms of the Central Public Works Accounts (C.P.W.A.) Code in the Public Works Department, such approval is not necessary. In such cases, a copy of the request made to the R.B.I. should, however, be endorsed to the CGA. However, prior approval of the CGA will be required for the delegation of cheque drawing powers to the said division or divisional office, if an officer other than the Executive Engineer is declared as a drawing and disbursing officer, for drawing bills for works and ancillary payments in addition to pay and allowances etc. In all cases necessary
What This Means
This para covers the delegation of cheque-drawing powers to DDOs and what payments they can make. To get cheque-drawing powers, a Ministry/Department must submit a proposal to the CGA through the Head of Accounting Organization with details like staff count, budget size, distance from the nearest existing CDDO and PAO, and average bill volume. Once approved, CDDOs can make payments for: pay and allowances (including NPS contributions), travel expenses and LTC advances, office contingencies, provident fund advances (not withdrawals), and short-term loans recoverable in fewer than 60 instalments. All other payments, including long-term loans and GPF withdrawals, must go through the PAO for pre-check. CDDOs must operate through PFMS with digital signatures, and payments above Rs 5,000 to vendors must be made electronically.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
1Proposals for cheque-drawing powers must go through the Head of Accounting Organization to the CGA with specified details and justifications
2CDDOs can pay: salaries and NPS contributions, travel/LTC, office contingencies, PF advances (not withdrawals), and short-term loans (under 60 instalments)
3GPF withdrawals, long-term loans, and other payments not in the permitted list must be pre-checked by the PAO
4Every CDDO must have a PFMS user ID and digital signature for portal operations
5Payments above Rs 5,000 to vendors/suppliers/contractors must be made electronically, not by cheque
Practical Example
A remote government office 200 km from the nearest PAO applies for cheque-drawing powers so staff can receive salaries on time without waiting for PAO pre-check. The Head of Accounting Organization submits the proposal to CGA with details: 150 staff, Rs 2 crore non-salary budget, 200 km from nearest CDDO, average 40 bills/month. Once approved, the CDDO processes monthly salary bills independently but must send GPF withdrawal requests to the PAO. When an employee needs a GPF advance of Rs 50,000, the CDDO can sanction and pay it directly, but a final GPF withdrawal requires PAO pre-check.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What payments can a CDDO make without PAO pre-check?▼
Pay and allowances (including NPS), travel expenses and TA/LTC advances, office contingencies under DFPR object heads, provident fund advances (not withdrawals), and short-term loans recoverable in fewer than 60 instalments.
Can a CDDO pay for GPF withdrawals?▼
No. GPF withdrawals must be submitted to the PAO for pre-check and payment. CDDOs can only pay PF advances, not withdrawals.
Who approves cheque-drawing powers for a DDO?▼
The Controller General of Accounts (CGA), based on a proposal from the Ministry/Department submitted through the Head of Accounting Organization (Pr.CCA/CCA/CA).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
procedures in PFMS must be completed in consultation with concerned CCA/ Pr. CCA and all instructions in this regard shall be followed by the DDOs.
3.1.4 Every DDO shall obtain user id and digital signature for operating on PFMS portal. The detailed manual for operations of CDDOs is available in CDDO module on website of CGA. Every Government Officer who is authorised to draw cheques or electronic payment on a bank shall send his specimen signature to the Bank/branch concerned, as per the instructions prescribed in this regard for the Pay and Accounts Officers vide para 4.1.2.
3.1.5 Cheque Drawing DDOs are permitted to make payments for the following categories of bills:
a. Pay and allowances including wages and advances and final bills relating to medical claims. The Government contribution for employees under the New Pension Scheme (NPS) will also be paid by the CDDO; b. Travel expenses including TA & LTC advances; c. Office contingencies where description of the expenditure falls under the object heads (Revenue Section) of Rule 8 of Delegation of Financial Power (Amendment) Rules,2022, issued vide MoF, DoE, Notification dated 16.12.2022; d. Advances (but not withdrawals) from the provident funds; e. All short-term loans and advances to government servants that are recoverable in less than 60 instalments.
3.1.6 Payments of advances can be made by CDDOs only after obtaining the sanction of the competent authority. A copy of the sanction should also be endorsed to the Pay and Accounts Officer.
3.1.7 Bills for all other kinds of payments to Government servants will be presented to the PAO concerned for pre-check and paid electronically. This includes payments like long-term loans and advances and withdrawals from provident fund under the relevant rules of GPF (Central Services) Rules, 1960 or corresponding provisions of other Provident Fund Rules. Issue of cheques against their assignment by the DDOs to make such payments is not permitted.
3.1.8 The purposes detailed in the CPWA Code may be deemed to be those approved by the CGA, for the Executive Engineers functioning as Cheque Drawing DDOs under Central Public Works Department (CPWD) and other departments for which the provisions of CPWA Code are authorised to be followed. However, prior approval of the CGA will be required for the delegation of cheque drawing powers to the said division or divisional office, if an officer other than the Executive Engineer is declared as a drawing and disbursing officer, for drawing bills for works and ancillary payments in addition to pay and allowances etc. (Authority: Para 2.1 (3) of Subsidiary Instructions to R&P Rules, 2022).
Note:1 For certain departments, with the prior approval of the CGA, the DDO may be delegated powers for drawal of cheque [or payment advices including electronically signed payment advices] for the limited purposes of making payments of certain specified nature. (for example: The Welfare Commissioners in the Ministry of Labour and Employment, functioning as CDDO, have been authorized to make payment of Scholarship/Stipend to the children of Beedi Workers. Authority: CGA’s letter No. 10(5)/DBT/TA/Pt.2/2013/29 dated 15.1.2015
Note:2 The term 'office contingencies' referred to above shall be interpreted in a restricted manner to cover only those items that would fall within the sanctioning powers of the
HODs/HOOs linked to the DDO and certain periodical payments like rent, rates and taxes, electricity, water and telephone charges and other day-to-day office expenses.
Note:3 Cheque drawing DDOs are not authorised to make payment for advances sanctioned after the details of final payment has been moved to PAO, in terms of Rule 34(3)
(v) of G.P.F. (CS) Rules, 1960. Bills for such purpose, duly supported by formal sanction of the competent authority, shall be forwarded to the PAO for payment after pre-check. Bills for payments like Rewards (under any scheme), Rewards to informers, Secret Service are to be submitted to PAO for payment after pre-check.
Note:4 The details of the provident fund advances paid by the CDDOs have to be forwarded to the PAO every month, through a statement of the amounts paid and including the particulars of the sanction, names of the subscribers, their account numbers, etc. This is to enable the PAOs to ensure that the debit vouchers are received and posted by them in the accounts of the subscribers and that the debits adjustable by PAOs of other Departments/Governments are passed on to them without fail.
3.1.9 In some cases the CDDOs can be permitted by the Head of Department in consultation with the Head of Accounting Organisation i.e. Pr. CCA/CCA/CA (wherever independent) as the case may be, to make payments on account of pay and allowances and office contingencies etc. of one or more offices situated at the same or nearby stations, in addition to that of his own office. The Heads of these offices will present such bills to the designated CDDO for payment. Any such arrangement made to attach any DDO with a CDDO for payment functions should be intimated to the CGA and appropriate code under the given category obtained for the concerned DDOs.
3.1.10 Head of Accounting Organisation, i.e. Pr.CCAs/CCAs/CAs(i/c) as the case may be, may undertake a review of cheque drawing status of existing Cheque drawing DDOs, for any specified reasons (viz. Non-availability of regular trained staff to perform the CDDO functions etc.) and may bring them under PAO for payment after pre-check in consultation with office of CGA. Head of Department may also send proposal on their own to Head of Accounting Organisation Pr.CCA/CCA/CA(i/c) as the case may be, for withdrawal of cheque drawing power given to their CDDO for specific/practical reason and may be brought under PAO concerned.
3.3.1 The bills relating to the classes of payments referred to in para 3.1.5 above will be prepared in accordance with the rules and procedures prescribed in R&P Rules, 2022/GFR, 2017 etc. and presented to the officer authorised to issue cheques for payment. For the bills of his own office, the CDDO will ensure that to the extent possible, a person other than the one responsible for the preparation of the bills has checked them independently. Payment more than Rs.5000/- to vendor/supplier/contractor will be made through e-payment only and not by cheque. Booking of expenditure under correct object heads of accounts to be followed as per the instructions of MoF, DOE, F. No: 1(17)/2013-E.IIA dated 1.1.2014.
3.3.2 The bills received for payment from non- cheque drawing DDOs (NCDDOs) will be verified to ensure that they relate only to the classes of payments for which the DDOs are authorised to make payments. The bills which do not fall under these categories if received, will be returned to the NCDDO concerned for sending them to the PAO for pre-check and payment. After this preliminary verification, the bills will be entered in the "Register of Bills Received" (Form CAM 18 and subjected to relevant checks enumerated in R&P Rules, 2022 and Para 2.2 to 2.55 of Subsidiary Instructions to R&P Rules, 2022, read with Chapter 2 of this manual. It will also be ensured through the "Register of Cheques Issued" (Form CAM 19) that the quarterly assignments in respect of each office as intimated by PAO, are not exceeded. The PAO shall also maintain a suitable register in respect of each CDDO to ensure that the drawal is not in excess of the assignments. This register should be posted from the weekly accounts of the CDDOs as well as reconciled with the bank scrolls.
3.3.3 In the office of the CDDOs, the bills shall be arithmetically checked, ensured that the claim is admissible, authority is competent, the signature and countersignature where necessary are genuine and in order, and corrections, if any, have been duly attested. After satisfying in all respects, the CDDO will sign the pay order on the bill showing the amount for which the bill is passed (in words and figures) and cancel the Pay Order. The e-payment/cheque will then be prepared for the net amount of the bill. The provisions contained in Para 3.2(10) to 3.2 (12) of Subsidiary Instructions to R&P Rules, 2022 should be observed while writing the cheques.
3.3.4 The CDDO will get the number and date of all cheques issued noted in the 'Register of Cheques Issued' (Form CAM 19), and attest the entry at the time of signing of each cheque. Another officer, preferably in the Gazetted rank, will then subject the entries in this register to check with reference to the ‘pass order’ in the paid voucher. The register should be closed on the same day by striking the totals of Col. 7, and the instructions under para 2.19.1 of this manual will also be complied with.
3.3.5 At the end of the financial year CDDOs should intimate details of total number of cheques issued/ electronic payments made on the last day, amount thereof and the number and amount of last cheque issued under each category, by e-mail/fax to the Pay and Accounts Officer. It should reach not later than the 1st day of the next financial year so as to enable the PAO to send a consolidated statement to the Principal Accounts Office.