Delegation of Cheque Drawing Power to DDOs – CGA Issues Fresh Instructions on Compliance with CAM 2024
Delegation of Cheque Drawing Power to DDOs – CGA Issues Fresh Instructions on Compliance with CAM 2024
The Office of the Controller General of Accounts (CGA), Ministry of Finance, has issued an important Office Memorandum dated 14th/15th May 2026 regarding the delegation of cheque drawing powers to Drawing and Disbursing Officers (DDOs) under the provisions of the Civil Accounts Manual (CAM) 2024.
The instructions have been issued in view of instances where Cheque Drawing and Disbursing Officers (CDDOs) were found making payments beyond the powers delegated to them, including payments under Capital Object Heads and unauthorized Revenue Object Heads.
Reference to CAM 2024 Provisions
The memorandum draws attention to the following provisions of the Civil Accounts Manual 2024:
Para 3.1 of CAM 2024 – Specifies the delegation of cheque drawing powers to DDOs and the categories of bills for which payments can be made by them.
Para 2.17 of CAM 2024 – Provides for mandatory post-check of bills passed by CDDOs by the Pay and Accounts Offices (PAOs).
Concern Raised by CGA
The CGA has observed that several CDDOs are processing payments in object heads that are not covered under their delegated financial powers. Such payments violate the prescribed financial discipline and may lead to irregular expenditure.
To address this issue, all Principal CCAs, CCAs, and CAs (i/c) of Ministries and Departments have been directed to issue strict instructions to all PAOs under their control.
Key Instructions Issued
1. Payments Only Within Delegated Powers
CDDOs must make payments only for those categories of bills for which cheque drawing powers have been specifically delegated under CAM 2024.
Payments under unauthorized Capital or Revenue Object Heads are not permissible.
2. Mandatory Monthly Post-Check by PAOs
All PAOs have been instructed to carry out monthly post-checks of bills passed by CDDOs.
The post-check mechanism will help ensure:
Compliance with financial propriety
Adherence to applicable rules and regulations
Prevention of unauthorized payments
Better monitoring of expenditure processing
3. Strengthening PAO–CDDO Reconciliation
The memorandum emphasizes regular reconciliation between PAOs and CDDOs so that irregular payments can be identified promptly and corrective action can be taken.
This reconciliation mechanism will also help PAOs maintain close oversight over financial transactions processed by CDDOs.
4. Review of Existing Cheque Drawing Status
All Ministries and Departments have also been advised to review the cheque drawing status of existing CDDOs in accordance with:
Para 3.1.10 of CAM 2024
The present status of e-bill implementation
This review is intended to rationalize cheque drawing arrangements and strengthen digital financial management practices.
Objective of the Memorandum
The Office Memorandum aims to:
Ensure strict financial discipline
Prevent misuse of delegated financial powers
Improve monitoring of expenditure
Strengthen accountability in government payments
Promote effective implementation of e-bill systems
Issued With Approval
The memorandum has been issued with the approval of the Competent Authority and signed by:
Conclusion
The latest instructions from the CGA reinforce the importance of adhering strictly to the delegation framework prescribed in CAM 2024. Ministries, Departments, PAOs, and CDDOs are expected to ensure that cheque drawing powers are exercised only within authorized limits and that robust post-check and reconciliation mechanisms are followed regularly.
The move is expected to improve transparency, accountability, and financial control in government expenditure management