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Role of Clerks in Financial Administration

Role of Clerks in Financial Administration 

-Dr. Lalit Kumar Setia*

In general, an office refers a place where clerical work is done. The clerical work is done by a clerk. A clerk performs a significant role in dealing the official files and helping superior officers to take right decision at right time. Government is meant to provide public services to the citizens of the country and whatever is realized from public (as user charges) in lieu of providing public services; should either be collected through e-treasury or immediately deposited in treasury. Recent scam in Punjab National Bank amounting Rs. 11, 330 crores with the involvement of class III employee through misusing SWIFT  password made the Government alert to fix the responsibilities of clerks. The Drawing and Disbursing Officers (DDOs) and Principal Accounts Officers (PAOs) held responsible if there are irregularities. The employees are usually deputed under the supervision of them so that such irregularities cannot take place and corruption can be eliminated on the spot. But it is seen that in case of any financial irregularity or scam is disclosed; the DDOs and PAOs are not held responsible and the clerical staff is suspected and punished. In Financial Administration, it is required to sensitize the Government Officers and Officials regarding their joint responsibility in ensuring effective financial administration as per the financial rules.
The frauds happened due to non-compliance of financial rules and costs governments around the world trillions of dollars in damages each year[i]. It is well known that in Government organization, Drawing and Disbursing Officer (DDO) is usually a Group A Government employee, authorised by administrative Department to draw money from the Government Account and disburse the same for the purpose for which it has been sanctioned.
*Copyright © 2018 Dr. Lalit Kumar. All rights reserved.




[i] This information is taken from https://www.acfe.com/GovernmentFraud/

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