Скачать или смотреть CDDO and NCDDO Difference | Government Accounting System | Audit Perspective

In this video, we explain the difference between Cheque Drawing & Disbursing Officer (CDDO) and Non-Cheque Drawing & Disbursing Officer (NCDDO) as followed in the Indian Government Accounting System.

The video covers:

Meaning and role of a Drawing and Disbursing Officer (DDO)

Detailed explanation of CDDO

Detailed explanation of NCDDO

Payment flow diagrams for both CDDO and NCDDO

Pre-audit vs Post-audit system

Financial autonomy and accountability

Audit perspective (CAG) and associated risks

This topic is extremely useful for:

Government Accounts & Audit officials

CAG / PAO / DDO staff

Autonomous bodies & institutions

Aspirants of AAO, SAS, JA, SSC, UPSC, State Accounts Services

The explanation is given in a simple bilingual format (Hindi + English) for better understanding.

📌 Key Difference in Short

CDDO: Payment first, audit later (Post-Audit)

NCDDO: Audit first, payment later (Pre-Audit)

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