TAUSEEF AHMAD
SRINAGAR, June 4: In a significant administrative measure aimed at strengthening financial governance and improving the execution of centrally funded police-related programmes, the Jammu and Kashmir Government has delegated Drawing and Disbursing Officer (DDO) powers to designated Accounts Officers attached to the offices of Divisional Commissioners and Deputy Commissioners across the Union Territory. The decision has been formalized through Government Order No. 324-HOME of 2026, issued by the Home Department from the Civil Secretariat in Srinagar on June 4.
The order authorizes the designated officers to function as Drawing and Disbursing Officers for funds released under Demand No. 51 (Police) of the Ministry of Home Affairs, Government of India. The delegated officers will operate these funds through the Public Financial Management System (PFMS) portal in coordination with the concerned Pay and Accounts Officers, enabling smoother and more efficient financial transactions related to police schemes and projects funded by the Union Government.
Under the new arrangement, Accounts Officers attached to the offices of the Divisional Commissioners of Kashmir and Jammu have been empowered to exercise DDO functions at the divisional level. Similar powers have also been delegated to Accounts Officers working with the Deputy Commissioners of all districts across Jammu and Kashmir, including Srinagar, Ganderbal, Budgam, Pulwama, Shopian, Kulgam, Anantnag, Bandipora, Baramulla, Kupwara, Jammu, Samba, Kathua, Udhampur, Reasi, Ramban, Doda, Kishtwar, Rajouri and Poonch.
The move is expected to decentralize financial operations and facilitate the timely utilization of funds earmarked for police-related initiatives. By empowering officers stationed closer to the field level, the government aims to reduce procedural delays, improve coordination between administrative and financial authorities, and ensure that sanctioned funds are disbursed efficiently and in accordance with prescribed norms.
At the same time, the Home Department has laid considerable emphasis on financial accountability and regulatory compliance. The order clearly stipulates that the designated DDOs shall operate only those schemes and object heads under Demand No. 51 (Police) that are specifically authorized by the department from time to time. The officers have been directed to ensure strict adherence to the General Financial Rules (GFRs), Delegation of Financial Powers Rules (DFPR), and all instructions and guidelines issued by the Ministry of Home Affairs, Ministry of Finance, the Home Department of Jammu and Kashmir, and the Office of the Internal Financial Advisor.
In a significant accountability provision, the government has made the designated DDOs personally responsible for verifying the genuineness and admissibility of claims before processing payments through the PFMS platform. The order emphasizes that payments must be released only to eligible vendors or beneficiaries after due verification and completion of all codal formalities, thereby safeguarding public funds against irregularities and unauthorized expenditures.
The officers have also been instructed to maintain comprehensive financial records, including vouchers, audit trails, utilization certificates and other relevant documentation required for audit and inspection purposes. This requirement is intended to strengthen transparency and facilitate effective financial scrutiny by competent authorities.
The government has further clarified that the delegation of DDO powers should not be construed as a delegation of broader financial authority. The order specifically states that the arrangement does not permit expenditure beyond approved budget allocations or sanctions issued by the competent authority. All expenditures must remain within sanctioned budgetary limits and be incurred strictly for the purposes for which funds have been authorized.
Reinforcing the importance of financial discipline, the Home Department has warned that any irregularity, excess expenditure, unauthorized payment or violation of financial regulations shall be the personal responsibility of the concerned DDO. The officers have also been directed to furnish reports, audit-related information and other documents whenever sought by the department or any other authorized agency.
The latest decision is being viewed as an important administrative reform that seeks to enhance efficiency in financial management while simultaneously reinforcing accountability mechanisms. By entrusting designated officers at the divisional and district levels with direct responsibility for fund management under Ministry of Home Affairs-supported police schemes, the government hopes to ensure faster implementation of projects, improved financial oversight and more effective utilization of public resources across Jammu and Kashmir.
The order has been issued by Chandraker Bharti, IAS, Principal Secretary to the Government, Home Department, by order of the Lieutenant Governor of Jammu and Kashmir, and takes immediate effect.
