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2.2.1.3 The Federal Government of Pakistan and the Governments of each Book of initial entry of all accounting transactions in a.GOVERNMENT OF PAKISTAN. FINANCE DIVISION. Compilation of the. GENERAL FINANCIAL RULES. OF THE. FEDERAL GOVERNMENT. Volume I. Updated Edition. 2019 1 A HAND BOOK FOR DRAWING & DISBURSING OFFICERS A COMPENDIUM OF FINANCIAL INSTRUCTIONS AS CONTAINED IN GENERAL FINANCIAL RULES, TREASURY RULES, The Drawing and Disbursing Officer (D.D.O.) plays a vital role in the management of public funds and control of expenditure. The need for a Handbook for D.D.O., For this purpose a comprehensive PFM manual or handbook was required which specifically covered the resource transfer from Federal Government to Sindh. Keeping in view the above, USAID Pakistan's Districts That Work (DTW) project ventured and developed a guidebook for DDOs. This book has been authored by Mr. The guidebook is based on the current rules regulations and instructions of Federal and Provincial Government. A number of tables,. The last edition of the Drawing and Disbursing Officer's Handbook was published in TREASURY RULES OF THE FEDERAL GOVERNMENT Introduction and definition