DDO Full Form

Full Form: Drawing and Disbursing Officer Hindi: आहरण एवं संवितरण अधिकारी (Aaharan evam Sanvitaran Adhikari)

Who is a DDO? • A designated government officer authorised to:

1. Draw (आहरण) — withdraw funds from the government treasury/bank
2. Disburse (संवितरण) — distribute those funds as salaries, bills, etc. • Every central/state government office has one or more DDOs • The DDO is responsible for the financial transactions of their office

Roles and Responsibilities of DDO: • Prepare and submit salary bills for all employees under the office • Draw contingency bills (office expenses, travel, etc.) • Maintain accounts and submit returns to the PAO (Pay and Accounts Office) • Ensure correct deductions: TDS, GPF, NPS, LIC premiums • Issue Form 16 (TDS certificate) to employees • Ensure compliance with financial rules (GFR — General Financial Rules) • Handle scholarship disbursements, grants, advances

DDO Code: • Every DDO is assigned a unique DDO Code by the Pay and Accounts Office • Appears on salary slips as "DDO Code" • Unique identifier for the office for treasury transactions

PAO and DDO: • PAO (Pay and Accounts Office) = central accounting authority • DDO draws bills and submits to PAO or treasury for payment • PAO audits the bills submitted by DDO

Where DDO appears: • Government salary slips — 'DDO Code' and 'DDO Name' • Form 16 (TDS certificate for salaried employees) • GPF/NPS statements • Government service records