Overview of the Memorandum

The Office of the Controller General of Accounts (CGA) has issued an Office Memorandum addressing the delegation of cheque-drawing powers to Cheque Drawing and Disbursing Officers (CDDOs). The circular draws urgent attention to compliance issues regarding financial rules outlined in the Civil Accounts Manual (CAM) 2024. It highlights concerns over unauthorized financial practices and sets forth directives for immediate administrative reviews.

Key Issues Identified

According to Para 3.1 and Para 2.17 of the Civil Accounts Manual (CAM) 2024, specific guidelines govern the types of bills CDDOs are permitted to pass, as well as the post-check mechanisms required for those bills. However, authorities have observed that multiple CDDOs are executing unauthorized payments falling under Capital Object Heads and various Revenue Object Heads that lie entirely outside their delegated jurisdictions.

Actionable Directives Issued

To remedy these procedural lapses, all Principal CCAs, CCAs, and CAs (i/c) of Ministries and Departments must ensure adherence to the following instructions:

• Enforce Bill Categories: Issue immediate instructions to all Pay and Accounts Offices (PAOs) to strictly ensure that their designated CDDOs only clear bills for which they hold explicitly delegated financial powers.
• Mandatory Post-Checks: PAOs are advised to execute a mandatory post-check verification of all bills cleared by CDDOs on a monthly basis.
• PAO-CDDO Reconciliation: Maintain routine reconciliations to safeguard financial propriety, uphold regulatory standards, and identify any unauthorized transaction streams.
• Status Review: Conduct an extensive review of the cheque-drawing permissions of existing CDDOs under the guidelines of para 3.1.10 of CAM 2024, taking into account current e-bill implementation strategies.