SRINAGAR: The Jammu and Kashmir Government has delegated Drawing and Disbursing Officer (DDO) powers to Accounts Officers attached to Divisional Commissioners and Deputy Commissioners across all districts and divisions of the Union Territory for operating funds released under Demand No. 51 (Police) of the Ministry of Home Affairs (MHA), Government of India.
According to Government Order No. 324-HOME of 2026 dated June 4, sanction has been accorded for the designation and delegation of DDO powers in favour of the identified officers to facilitate operation of funds released by the MHA through the Public Financial Management System (PFMS) portal.
Under the order issued by the Home Department, the Accounts Officer with the Divisional Commissioner Kashmir and the Accounts Officer with the Divisional Commissioner Jammu have been empowered to function as DDOs for their respective divisions. Similar powers have been delegated to Accounts Officers attached to Deputy Commissioners in all 20 districts of Jammu and Kashmir.
The government has laid down a series of conditions governing the exercise of these powers. The designated DDOs will be authorized to operate only those heads and schemes under Demand No. 51 (Police) that are specifically approved by the Home Department from time to time.
The order mandates strict adherence to General Financial Rules (GFRs), Delegation of Financial Powers Rules (DFPR), and guidelines issued by the Ministry of Home Affairs, Ministry of Finance, the J&K Home Department and the Office of the Internal Financial Advisor (Home).
The DDOs have been made personally responsible for verifying the genuineness, admissibility and correctness of claims before processing payments through PFMS. Payments are to be made only to eligible vendors and beneficiaries after due verification and completion of codal formalities.
The order further directs the designated officers to maintain proper records, vouchers, audit trails and utilization certificates for audit and inspection purposes. It clarifies that delegation of DDO powers does not amount to delegation of financial powers beyond approved budget allocations and authorizations issued by competent authorities.
The expenditure, it states, must remain within sanctioned budgetary provisions and be incurred strictly for the purpose for which funds are authorized. The DDOs have also been directed to comply with audit observations and furnish requisite information to the Home Department and other authorities whenever required.
Importantly, the government has fixed personal responsibility on the concerned DDOs for any irregularity, excess expenditure, unauthorized payment or violation of financial rules and instructions.
The order was issued by Principal Secretary, Home Department, Chandraker Bharti, IAS, and comes into immediate effect.
