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............................................................................................................................ Description Contains all about Financial Management and Control of an Office — Budget, Control of Expenditure and Reconciliation, Receipts and Payments of Government Money, Financial Powers, Audit, etc. Accounting Procedure—Withdrawal from Government Account, Drawal of Personal Claims, Contingent Charges, Disbursements, Recoveries from salaries including Income Tax Deductions. Drawal of Cheques — by Cheque-drawing DDOs, Drawal of money from PAOs by other DDOs. Regulation of Allowances — DA, CCA / HRA, CEA, OTA, Conveyance Allowance, T.A./LTC, Medical Reimbursement, Bonus, Advances, etc. Provident Funds, Group Insurance — Subscriptions, Final Payments, etc Incorporating the latest orders on Sixth Pay Commission's recommendations. A unique presentation in simple language on the Accounting Procedure under the Departmentalized Accounting System — Most indispensable for all DDOs / Heads of Offices. ............................................................................................................................ Contents Introductory – The Role of Head of Office/ DDO Section I – Financial Management and Control 1. Departmentalized Accounting System 2. Budget 3. Receipt, Custody and Payment of Government money 4. Control of Expenditure and Reconciliation 5. Delegation of Financial Powers 6. Audit Section II – Procedure to be followed by Drawing & Disbursing Officers 7. General Instructions 8. Withdrawal from Government Account 9. Personal Claims 10. Contingent Charges 11. Disbursements 12. Income Tax 13. Procedure for DDOs drawing money from PAOs 14. Procedure for Cheque-drawing DDOs Section III – Regulation of Allowances, Etc. 15. Dearness Allowance 16. Compensatory (City) Allowance and House Rent Allowance 17. Transport Allowance 18. Children’s Educational Assistance 19. Overtime Allowance 20. Conveyance Allowance / Conveyance Charges 21. Other Allowance 22. Traveling Allowances 23. Leave Travel Concession 24. Medical Attendance Rules 25. Fees, Honoraria 26. Non-Productivity Linked Bonus 27. Advances Section IV – Provident Funds, Group Insurance 28. General Provident Fund 29. Contributory Provident Fund 30. Central Government Employees' Group Insurance Sheme, 1980 ............................................................................................................................
