This book incorporates at once place the duties and responsibilities to be fulfilled and the procedures to be followed by the DDOs in various Government Departments and their field formations, under the provisions of the FRSR, Civil Accounts Manual, Central Government Account Receipts and Payments Rules, General Financial Rules, etc., which contain detailed instructions to be followed by DDOs in drawing funds and making disbursements for various expenditures. This book is based on the Manual for DDOs issued by the Controller General of Accounts and thoroughly updated as per the provisions of  the Civil Accounts Manual, 2012 edition, CGA Receipts and Payments Rules, General Financial Rules, 2017, FRSR, CCS Pension Rules, all as amended upto date. The book has been prepared keeping in view the syllabus for AAO and JAO Examination conducted by CGA and other departmental examinations.