CHAPTER 6
MAINTENANCE OF PROVIDENT FUND ACCOUNTS

6.1.1    With the departmentalisation of accounts in the Ministries/Departments of the Government of India, the responsibility for maintenance of Provident Fund Accounts of:-

(a)    All regular employees of Ministries/Departments;

(b)    Those on deputation from other Central Ministries/ Departments;

(c)    All regular employees on foreign service with Public Sector Undertakings, Corporations, etc., and

(d)    All regular employees on deputation with Railways/ Defence/ Posts/ Telecommunications Departments and other State/Union Territory Governments or Administrations, except Group 'D' staff and employees covered by the 'Merged DDO scheme' will devolve on the departmentalised Pay and Accounts Offices of the Ministry/Department concerned. These accounts will be maintained under hand posting system. The G.P.F. accounts of All India Service Officers borne on State cadres and Officers of State Governments/ Railways/ Defence/Posts and Telecommunications Departments shall be maintained by the Accounts Officer of their respective Government/ Departments. The G.P.F. accounts of All India Service Officers borne on Union Territory cadre shall be maintained centrally by the Pay and Accounts Office, Delhi Administration, No. VI, Tis Hazari (Treasury Building) to whom the credit and debit shall be passed on by cheque, duly supported by schedules/vouchers.

6.1.2    G.P. Fund Accounts of Group 'D' employees and the employees covered by the "Merged DDO" scheme will continue to be maintained by the Head of Offices. The drawing officers are required to furnish along with bills for Group 'D' staff, certificates showing the total amount of Provident Fund subscription deducted from each bill. The Pay and Accounts Offices will maintain on the basis of these certificates a DDO-wise broad-sheet and effect agreement between broad-sheet and account figures.

6.2    NOMINATIONS

6.2.1    As soon as a Government servant starts subscribing to the Fund, the Pay and Accounts Office should endeavor to ensure that the subscriber furnishes a nomination in the prescribed form as required under the rules of the Fund.

6.2.2.    The nomination, on receipt, should be scrutinised to see that it is complete and is drawn up in accordance with the provision of the rules regulating the Fund. On acceptance of the nomination a suitable note in that regard shall be made at the top of the account of the subscriber in the ledger folio which shall be carried forward to new ledger folio and also in the General Index Register. Acknowledgement shall also be sent to the subscriber through his office. The nomination shall be filed in a General File of Nominations which shall be kept in the personal custody of the officer-in-charge of the Fund Section. A physical verification of the nominations shall be conducted at least once in 3 years and a record of its actual conduct shall be kept in the General Index Register. The entry in the General Index Register regarding receipt of nominations shall be attested by the officer-in-change over his dated initials. Whenever a revised nomination is received from a subscriber, the superseded one would be cancelled and returned to the subscriber.

6.2.3.    As soon as each final payment is made, a record to that effect should be made on the nomination over the initials of the Accounts Officer and such nomination should be removed from the guard file and placed in chronological order of payment in a separate guard file. A nomination filed with the Accounts Office is one of the most important documents and serves the same purpose as a will of the subscriber and, therefore it should be preserved most carefully by the Accounts Officer and transferred to the other Accounts Officer whenever the subscriber's account is transferred from one circle to another.

6.3    SUBSCRIPTIONS

6.3.1    When a subscription is made for the first time or a revised rate is adopted, it should be seen that the amount of subscription is within the minimum and maximum limits prescribed under the relevant rules of the Fund.

6.4    ADVANCE FROM THE FUND [RULE 12 OF GPF (CS) RULES] AND CORRESPONDING PROVISION IN CPF (INDIA) RULES

6.4.1    Check of advance from the Fund consists in seeing the following points:-

  1. that the advance has been sanctioned by the competent authority;
  2. that the amount sanctioned is covered by the balance at the credit of the subscriber;
  3. that the conditions under which the advances can be granted under the relevant rules of the Fund are fulfilled; and
  4. that recoveries on account of principal are being made regularly.

6.4.2    The cheque Drawing and Disbursing Officers of Ministries/ Departments are also authorised to make payments of advances out of Provident Fund after sanction of the competent authority to the advance is obtained, a copy of which is also to be sent to the Pay & Accounts Office vide Note 4 below Para 3.1.3 to Chapter 3. In such cases, on receipt of sanction, full particulars of the sanction should be noted in the ledger folio by the P.A.O. Receipt of the statement of the amounts paid and particulars of the sanction, names of the subscribers, the account numbers etc. expected to be forwarded by the Cheque Drawing D.D.O. to the P.A.O. every month under provisions of the para quoted above should be watched so as to enable the P.A.O. to ensure that the debit vouchers are received and posted in the accounts of the subscribers and that the debits adjustable by Accounts Officers of other Departments/Governments are passed on to them immediately.

Note:    In respect of All India Service officers on deputation to the Central Government, the Pay and Accounts Officer of that Ministry/Department will make payment of the GPF advance / part final withdrawal from GPF on the basis of sanction issued by the competent authority in the Central Government and classify the same under the Major Head 8658-P.A.O. Suspense etc. The P.A.O. will raise a debit against the A.G. concerned for getting reimbursement.

However, in the case of All India Service Officers on deputation to autonomous bodies/public sector undertakings under the Central Govt., the PAOs should not be involved. The autonomous bodies/public sector undertakings will make payment of the GPF advance/withdrawals sanctioned by the respective Ministries controlling the autonomous body/P.S.U. to the subscribers and claim reimbursement from the State Accountant General concerned.

As regards other officials of state governments/ autonomous bodies on deputation to the Central Government, the concerned state government/ autonomous body only can grant advances/ withdrawals to such deputationists, unless the concerned state government/ autonomous body has delegated powers to the central government departments for grant of advances/withdrawals from provident fund to such deputationists. Information as to whether a certain state government or autonomous body has delegated such powers to the central government departments should be ascertained by the concerned central government department by writing to the state government/autonomous body. It should, however, be noted that even if such powers have been delegated by a state government/ autonomous body to central government departments, the provident fund rules of the concerned state government/ autonomous body should be followed in granting advances/withdrawals to such deputationists from their provident fund accounts.

6.4.3    An instalment towards an advance should be recovered from the pay of the month following the month in which the advance was drawn.

6.4.4    The Accounts Officers are not empowered to disallow an advance sanctioned by the competent authority. In cases where the sanction does not conform to the rules, objections should be pursued initially with the sanctioning authority till the defects are removed and a revised sanction is issued. If an advance has been granted to a subscriber and drawn by him and the advance is subsequently disallowed before repayment is completed, the whole or balance of the amount withdrawn shall forthwith be repaid by the subscriber to the Fund or in default be ordered by the Accounts Officer, to be recovered by deduction from the emoluments of the subscriber as per the provisions in Rule 13(5) of the GPF(CS) Rules.

6.5    WITHDRAWAL FROM THE FUND [RULE 15 OF GPF(CS) RULES] & CORRESPONDING PROVISION IN CPF (INDIA) RULES

6.5.1    Check of withdrawal from the Fund for the purposes specified in Rule 15 of GPF Rules and corresponding provisions in the CPF Rules shall consist in seeing that:-

  1. withdrawal has been sanctioned by the competent authority;
  2. the amount is covered by the balance at the credit of the subscriber; and
  3. the sanction is in conformity with the rules of the Fund.

6.5.2    Sanction after being scrutinised as above, shall be entered in the "Remarks" column of the ledger folio. Payments against such sanctions will be made only after pre-check of the bill by the P.A.O.

6.5.3    Final withdrawal of the entire balance in the account at the time of quitting service should be authorised by the P.A.O. and paid only after pre-check by the P.A.O. in accordance with the procedure laid down in G.I. M/Per. & Trg. O.M. No. 13(3)/84-Per dated 12.6.1985 (incorporated as G.I. Decision No. 2 below Rule 34 of G.P.F. (CS) Rules,1960. The progress of settlement of final payment cases should be `watched through a Register of Final Payment Cases (Form CAM-51). The receipt of the certificate of actual disbursement to the correct payee, to be submitted by the D.D.O, will be watched by the P.A.O. through the Register of Settlement of Final Payment Cases.

6.5.4    In the case of final withdrawal of part of the balance for specific purposes, the sanctions will be scrutinised by P.A.O and entered in the 'Remarks' column of the Ledger card/Folio. Such payments will also be made only after pre-check by the P.A.O. Advances sanctioned by the competent authority in terms of rule 34(3) of the G.P.F.(CS) Rules, after forwarding the application for final payment to the Accounts Officer shall also be paid only after pre-check of the bills by the P.A.O.

6.6    TRANSFER OF G.P. FUND ACCOUNT

6.6.1    In respect of transfer from one Pay and Accounts Office to another whether within the same Ministry or to a different Ministry, the transfers will be settled by issue of cheque of the category "Government Account-Not payable in cash", drawn in favour of the Accounts Officer to whose circle the Government servant has been transferred by debiting major head "8009- State Provident Funds".

6.6.2    The transfer of GPF balances from one PAO to another in respect of an account arising consequent on transfer of the subscriber would not be accompanied by the original ledger folio/ card maintained by the PAO. Only an extract therefrom, duly attested by the Pay and Accounts Officer, and indicating the following details, shall be appended in such cases:

(i)    Closing balance as on 31st March of the preceding financial year (this should also include interest as on that date, bonus, if any, credited to the subscriber’s account as per the extant orders and any other amounts such as A.D.A. etc. not payable in cash but creditable to G.P.F.);

(ii)    Subscriptions and repayment of temporary advance monthwise, and amount such as A.D.A. etc. Credited to the GPF account during the relevant months of the year;

(iii)    Temporary advance/ part final withdrawal, if any, with amount drawn and month of drawal during the relevant months of the year;

(iv)    Balance as at the end of the relevant month (this should be equal to the cheque enclosed or the proforma statement, as the case may be);

(v)    Details of temporary advance(s) and withdrawal(s) paid during the preceding three years ; or a certificate regarding 'nil' drawal, as the case may be ; and

(vi)    Closing balance in the account as on 31st March of the three preceding financial years.

In respect of any debits/credits missing for the post - departmentalised period, the details of such cases should also be furnished but the transferer PAO shall be responsible for taking necessary action to trace out the missing credits / debits and to pass on the same to the new PAO.

6.7    MAINTENANCE OF G.P. FUND ACCOUNT

6.7.1    The accounts of subscribers shall be maintained in a Ledger Folio (Form CAM-47), one complete folio being allotted to each subscriber. The receipt and acceptance of nominations should be noted at the top of this folio and entries should be duly attested under the dated initials of the Sr./Accounts Officer. The entries relating to name, No., etc. and the fact of discontinuance of subscription should be attested by the Assistant/Jr. Accounts Officer. All the opening entries in the new ledger folio namely, subscription, opening balance, advance outstanding, acceptance of nominations should be attested by the Assistant/ Jr. Accounts Officer. When the account of the subscriber is closed, the date of and the reason for the closure shall be noted in the ledger folio as well as in the Index Register under the dated initials of the A.A.O./J.A.O.

The reasons for the closure like retirement, resignation, quittal, transfer out of accounts circle etc. shall be noted by using a rubber stamp, prominently in the ledger card, indicating also, the amount of final payment made to the subscriber or balance transferred to the Pay and Accounts Officer in each case.

6.7.2    The ledgers which are important original records should be treated as confidential documents and kept under lock and in almirah. The ledgers may be taken out whenever necessary. Before leaving office, dealing hands should ensure that all the ledger are placed back in the almirah.

6.7.3    The following are the source from which the ledger accounts should be posted:-

  1. Provident Fund schedules attached to pay bills paid by P.A.Os or D.D.Os having cheque drawing powers;
  2. Schedules for cash deposits made by the subscriber at the banks;
  3. Schedules supported by vouchers of withdrawals from Provident Fund; and
  4. Details of debits and credits to Fund appearing otherwise in accounts, for example, transfer adjustments, inward accounts, etc. The Schedules and debit vouchers should be made over by the Compilation Section to the Fund Section alongwith a covering statement after (i) verifying that the subscriptions/refunds shown in the schedules agree with those shown in the bills, (ii) effecting an agreement of the total credits and debits as per the covering statement, with the figures in the classified abstract.

6.7.4    In respect of All India Service Officers borne on State/ UT cadre and officers of State governments/ Railways/ Defence/ Posts and Telecommunications shall be maintained by the Accountant General/ Accounts Officer of their respective Government/Deptt. The credits representing the contribution and recovery of advances shall be remitted monthly to the respective AG of the State/ Accounting authority by the departmentalised Pay & Accounts Officer concerned by issuing cheque in his favour. Cheque along with the GPF schedules, in original shall be forwarded to them by Registered Post and its acknowledgement watched. The Pay & Accounts Officer shall also while preparing and sending, an annual statement as prescribed in Para 6.9.2 incorporate the details of payments of part-final withdrawals/advances, if any paid during the year.

6.7.5    GENERAL INDEX REGISTER (FORM CAM-44)

An entry regarding allotment of Account Number should be made in the General Index Register (Form CAM-44) and in the alphabetical Index Register maintained , the entries in the General Index Register being made serially in the order of receipt and acceptance of application for enrolment to the Fund. The designation of the subscriber should invariably be noted in the relevant column in this register. When the names are identical, the name of father of the subscriber or in the case of female married subscriber, the name of husband should be ascertained and noted in this register. The entries in this register shall be attested by the Asst./Jr. Accounts Officer, who shall be responsible to keep this up-to-date.

6.7.6    The disbursing officers are required to attach to the Establishment Pay Bill, a schedule in form No. TR 56 showing the No. of the account, the name and pay of the subscriber, the rate of subscription, the amount realised towards refund of withdrawal, if any, made.

6.7.7    On receipt of schedules and vouchers in the Fund Section, the Sr.Acctt/ Accountant should proceed to post the figures in the ledger folio of the subscriber. He should take out a schedule and the amount shown therein as subscription/refund of advance should be posted in the ledger folio of the subscriber in the relevant column provided against the column of the month of the account. After the credit is posted in the ledger, the letter 'P' should be marked against the amount in the schedule indicating that item has been posted in the ledger folio. This process should be continued till the entire posting work is completed.

6.7.8    In cases where the recovery of the subscription/ refund relates to some previous months, the month to which the credit pertains should also be noted in the ledger folio. In case of recoveries on account of arrears of dearness allowance, etc., the details thereof should also be noted in the relevant column of the month of account.

Note:1    The name, designation and Account No. shown in the schedule should be tallied with those shown in the ledger folio. Any discrepancy/omission shall be pointed out to the D.D.O concerned.

Note:2    The deductions for April every year should be checked with reference to the rate of pay drawn by each subscriber on March, 31st preceding. Similar check should be made on deductions made for the first time in a year during the course of the year.

Note:3    In the case of cash deposits of subscription, refund of advance , the date of receipt must invariably be noted in the ledger folio.

Note:4    In the case of subscription paid in subsequent months, it should be verified that the amount subscribed agrees with the rate adopted in the first month of the year except when the rate is altered during the course of the year under the rules of the Fund.

6.7.9    If any credit/debit cannot be posted in the ledger folio for want of correct Account No., name, etc. it should be encircled and the word 'M' recorded against it which would indicate that it is not being posted. Such items should then be posted in the Explanation Sheet of Differences of the broad-sheet with sufficient particulars in the broadsheet itself so as to enable action being taken for its subsequent clearance without reference to the original records.

6.7.10    Posting should also be made of items which are cleared from the Explanation Sheet of Differences of previous months. The month to which the credit pertains should invariably be noted in red ink against the month in which the credit is adjusted. In cases where the Account No. and the name do not tally with each other, a reference should be made to the Alphabetical Index Register to ascertain the correct Account No. and items posted in the ledger folio. The payment vouchers which relate to drawal of temporary advance from the G.P. Fund by the Cheque Drawing D.D.Os shall also be posted in the proper cage of ledger folio.

6.7.11    After postings in the ledger are completed, the figures entered in the ledger account of the subscriber should be carried over to the relevant broadsheet.

6.8    BROADSHEETS (FORM CAM-48)

6.8.1    A broadsheet in Form CAM-48 should be maintained for each convenient group of ledger accounts. In order to verify the postings made in the ledger with the monthly account, the figures entered in each ledger folio should be posted in the broadsheet against the respective account number. Thereafter, page-wise totals of credits and debits should be struck in the broadsheet, these totals are to be carried over to the consolidated sheet and final totals struck. This will represent the total of the amount posted in the ledger folio and it should agree with the total of the schedules except for the amount kept as unposted in the Explanation Sheet of Differences. If there is no such agreement, the broadsheet should be checked with the original schedules. This should be done by ticking the amount shown in each schedule against individual account numbers with the corresponding figures posted in the broadsheet.

6.8.2    Broadsheet should be closed on or before 2nd of the second succeeding month following that to which the transactions relate and submitted to the officer in charge for review, i,e. broadsheet for April should be closed and submitted to the Accounts Officer by 2nd June.

6.9    ANNUAL CLOSING OF ACCOUNT

6.9.1    After the accounts for March (Supplementary) are closed, the balance at the credit of each subscriber as on 31st of March, including interest for the year should be worked out in the ledger as well as in the broadsheet. The total of closed balances shown in the broadsheets should be reconciled with total figures under concerned head of account in the accounts of the year. The individual closing balances in the broadsheets should also be verified with those in the ledger folio before they are carried over to the next year's ledger folio and broadsheets as opening balances. The balances so carried forward should be attested by the Assistant/Junior Accounts Officer (in-charge).

6.9.2    Statements of Subscriber's Annual Accounts should be prepared in Form CAM 49 and despatched to the subscribers not later than 31st July each year. The accounts statements should be sent to the respective heads of offices who should be called upon to send a certificate that all the account statements sent to them have been received and delivered to the subscribers. A strict watch should also be kept over the receipt of acknowledgements of balances by the subscribers.

6.9.3    On receipt of any representations from the subscribers alongwith certificates of the deductions pointing out any mistake in the annual statement of account, immediate action should be taken to locate the missing credit/debit and to adjust them in the subscriber's account.

6.9.4    An annual review of Provident Fund accounts should also be conducted after the despatch of annual accounts mainly to see that there are no cases of omission to open ledger accounts or maintenance of duplicate account for the same subscriber; to examine generally that credits appear in all the months and reasons for non-recovery or irregular recovery of advances and subscriptions are properly recorded in the ledger folio and that the balances are correctly carried forward from year to year. A detailed re-check of the postings, especially the debits should also be conducted in such a way that at least one month's credit postings and all the 12 months debit postings are checked fully. This review should be got done by staff independent of maintenance of broadsheets and may be entrusted to the Internal Audit Wing.

6.10    REGISTER OF MISSING CREDIT/DEBIT (FORM CAM-50)

6.10.1    With a view to locating readily the wanting credit(s)/debit(s) in the P.F. Account of subscribers, all the ledger folios shall be reviewed twice a year (September and March) by the Asst./Jr. Accounts Officer. He should enter in the Register of Missing Credits/Debits cases in which credits and debits have not appeared in the respective ledger folios and institute an enquiry immediately to trace them. The unposted items lying in the relevant broadsheets should also be scrutinised for this purpose. In respect of subscribers whose credits are normally received from other Accounts Offices, reference should be made to the concerned office to intimate the particulars of the outward account in which the credits/debits are passed on. In other cases, the Drawing and Disbursing Officers should be requested to intimate the particulars of the bills in which the subscriptions were recovered or the amount was drawn on account of temporary withdrawals from Provident Fund Account.

6.10.2    The Register of Missing Credit/Debit shall be closed every month and submitted to the Accounts Officer on the last working day of the month indicating the action taken in respect of each item.

6.11    TRANSFER OF GPF BALANCES IN RESPECT OF STAFF UNDER THE JURISDICTION OF MERGED DDOs AND RECONCILIATION OF GPF BALANCES MAINTAINED BY MERGED DDOs.

Under the scheme of merged DDOs introduced in terms of Ministry of Finance, Department of Expenditure O.M. No.F.1(4)-E(Cood)/86 dt. 12.2.86 (reproduced as Para 4.38 of Chapter 4 of this Manual) the responsibility of maintenance of GPF accounts of the staff at Secretariat level stands transferred to merged DDOs who will however function under the control of CCAs/CAs/Dy.CAs. The following procedure of transfer of GPF balances to merged DDOs and reconciliation of GPF balances with merged DDOs with those appearing in monthly Accounts maintained by PAOs shall be followed from 1.4.86.:-

(i)    After closing of the accounts and issue of annual accounts statements for 1985-86, the PAO will report to the merged DDO the balance at the credit of each subscriber under the latter's control. He should also give an extract of the accounts of three years alongwith the Nominations of the subscribers. If there are any missing credits, in the account of any subscriber for any period prior to 1.4.86, the full months to which they relate should also be indicated against each name by the PAO while transferring the balances to the DDO. The new account No. given by the merged DDO for the subscriber should be noted by the PAO in the PF ledger of each subscriber for future reference.

(ii)    Final settlement/removal of missing credits for any period prior to 1.4.86 either for the pre-departmentalisation period or for the Post-departmentalisation period, will be the responsibility of the PAO. For this purpose, a control register may be opened in respect of all the accounts transferred to the merged DDOs showing the original GPF Account No., the Account No. allotted by the merged DDO and the months for which credits were missing upto 31.3.86. Missing credits will be cleared by the PAO with reference to this control register. The method of clearing missing credits will be either by operating "Provident Fund Suspense" after accepting the collateral evidence where applicable, or by rectification of mis-classification or by actual recovery of amount. Since missing credits are adjusted in the accounts, full details of adjustment i.e. T.E. Number, month, name of subscriber, account number, month to which the credit relates etc. should be reported to the merged DDO to enable him to note it in his PBR and allow interest (including arrears thereon) correctly. Similarly, unposted items, if any, outstanding in the PAO's which are found to relate to the accounts transferred to the DDO , should continue to remain in the PAO's books until clearance. As soon as the identity of the amount is established alongwith the name of subscriber, account number etc., the particulars should be reported by the PAO to the DDO alongwith the month of recovery to which the unposted items relate, so that the merged DDO will note that amount in the PBR quoting advice of PAO as authority.

(iiii)    For transfer of GPF balances from the PAO to the merged DDO, account adjustment should be made. The intention is that the balances of subscribers relating to the merged DDO should be available separately from the balances of subscribers belonging to non-merged DDOs, under the same PAO. If there are 5 DDOs under a PAO and out of them 2 DDOs are affected by the merger scheme, the balances relatatable to the two merged DDOs should be available separately from the balances relating to the non-merged DDOs. For this purpose, the DDOs may be referred to as merged DDO-X, merged DDO-Y and non-merged DDOs. If the present total of GPF balance under a PAO is Rs.1 Lakh (as per Ledger, CAM 40) and after the merger scheme comes into force the GPF balances relatable to the subscribers under different DDOs are, say, Rs.10,000/- for merged DDO-X, Rs.20,000/- for merged DDO-Y and Rs.70,000/- for non-merged DDOs, the adjustment in accounts will be done as below:-

Debit

 

Credit

Rs.1,00,000 8009 State Provident Fund
-General Provident Fund (Others)
 
To

8009-State Provident Fund
-General Provident Fund (Others)
Merged DDO-X 
Merged DDO-y 
Non-Merged DDOs 



Rs.10,000 
Rs.20,000
Rs.70,000

(iv)    Maintenance of detailed accounts in the form of Provident Funds Ledgers and/or broad sheets shall be discontinued in Pay & Accounts Offices in respect of such Secretariat staff whose GPF balances stand transferred to merged DDOs. Monthly and annual reconciliation sheets, Annexure I & II to this chapter from the merged DDOs. This proving will be secured by the DDO by maintaining a reconciliation sheet.

(v)    In the case of officials coming on transfer under the control of the merged DDO, during the course of a year, such transfers can be of two kinds, namely:-

  1. DDOs involved in the transfer being under different PAOs either in the same Ministry or different Ministries, and
  2. DDOs involved in the transfer being under the same PAO in the Ministry/Department.

In respect of category (i) above, the transfer of GPF balance will be done by monetary settlement. When the transfer advice is received by the PAO alongwith cheque, he should forward the transfer advice to the merged DDO (under whom the Govt. servant has come on transfer) intimating the month in which the cheque has been adjusted in the accounts. (The DDO will note the GPF balance at the close of the last financial year as well as outstanding advances, in the appropriate columns in the PBR. Subscriptions recovered in various months during the course of a year from 1st April upto the month of transfer will also be noted in the Section "Deductions/recoveries" in the body of the PBR under the appropriate column indicating the month to which each recovery relates i.e. the entry will be made as though the transactions has occurred under the merged DDO).

In respect of category (ii) above, the transfer will be effected by transfer entry. The transfer entry will be prepared treating each DDO under the PAO (whether covered by the merger scheme or not) as a separate detailed Head under the same Major Head "8009-State Provident Fund-General Provident Fund-Others" as already mentioned above. Action for transfer of balance in this case will be initiated by the merged DDO who will allot a fresh GPF account No. to the incoming Government servant and immediately furnish details of the transferred Government servant to the PAO so that he may transfer the balance to the merged DDO.

(vi)    Sanctions for temporary advances and part-final withdrawals from the GPF will continue to be obtained as before and sent to the Cash Branch. Until such time as outstanding balances as on 31st March of the immediate last financial year are reported to the DDO by the PAO and taken in the PBR, copies of these sanctions may continue to be attached to bills submitted to the PAO for payment so as to enable the latter to ensure that the amounts drawn on the bill are covered by the balance at credit. Once the balances are transferred, there is no need to attach copies of sanctions with the claims.

(vii)    Interest credited in each GP Fund Account should be posted in Annexure II meant for annual agreement of balances. The totals of these two columns in Annexure II would be obtained by the PAO from merged DDOs for accounting adjustment. Annual agreement of balances will be done by completing the other columns in Annexure II.

(viii)    When the Fund account is to be closed due to the retirement, resignation, death etc. of an employee, the merged DDO will work out the amount admissible to the subscriber and have the calculations checked by the Examiner. He will present a bill to the PAO for payment given proper classification, for GPF and deposit-linked insurance, where applicable. The amount of interest and bonus allowed at the time of closing may be noted in Annexure II as stated above.

(ix)    When a Government servant is transferred from the merged DDO to another DDO either under the same PAO or outside, the LPC for the outgoing Government servant will be issued in the normal manner. For the transfer of GPF account, extracts of previous three years accounts and details of recoveries made during the current year will be reported to the PAO together with the nomination. The PAO will make suitable account adjustment, if the DDO under whose control the Government servant has been transferred is under the same PAO , or will carry out monetary settlement if the DDO under whom the Government Servant has been transferred is in another accounting circle.

6.12    BROADSHEET OF GROUP 'D' GOVERNMENT SERVANTS

6.12.1    The G.P. Fund Accounts of Central Government Group 'D' employees and employees covered by the "Merged DDO Scheme" are maintained by Heads of Offices. The P.A.Os should maintain broadsheets Heads of Office-wise for tallying monthly figures of credits posted from consolidated certificate of deduction attached to individual pay bills and from vouchers for temporary and final withdrawals with those shown in the accounts and also for tallying the figures with the annual statements of credits and debits furnished by Heads of Departments. Interest creditable for each year should be incorporated in the accounts on the basis of statements furnished by Heads of Offices. Internal Audit Wing should check periodically the state of maintenance of G.P. Fund accounts of Group 'D' staff by the Heads of Offices.

ANNEXURE I

Monthly reconciliation sheet (Referred to in para 6.11(iv)

 

I. Amount posted in PBR as per salary bills

 

Bill No.

Amount (Rs.)

XXXXXXXXXXX

XXXX

XXXXXXXXXXX

XXXX

Total

(A)

Amount booked in accounts by PAO against the above vouchers.

(B)

Difference*
(A-B)

 

*To be set right by PAOs.

 

II. Amount posted in PBR as per PAOs advice.

 

Date of advice

Amount (Rs.)

XXXXXXXXXXXXXX

XXXXXXXXXXX

XXXXXXXXXXXXXX

XXXXXXXXXXX

Total

(C)

Amount adjusted in accounts by PAO- through transfer entries

 

Credit scrolls

 

Total

(D)

Difference*****
(C-D)

 

(a)    *** To be set right by DDO if any advice has been left out to be posted in PBR.
(b)    Action to be taken by PAO in respect of his advices where the amount actually adjusted in accounts differs from the amount advised to the DDO.
(c)    Unposted items as on 31.3.86 intimated by PAO to merged DDO for posting in PBR. This will remain as difference and is to be paired with outstanding items in PAOs books.

For debits: Similar analysis to be done

ANNEXURE II
(Referred to in para 6.11 (iv) )

ANNUAL RECONCILIATION OF BALANCE

For the financial year___________________

Acc.No.
(Rs.)

Opening Balance
(Rs.)

Subscriptions
(Rs.)

Interest
(Rs.)

Total 
(Rs.)

Withdrawals
(Rs.)

Closing Balance
(Rs.)

1.

2.

3.

4.

5.

6.

7.

 

 

 

 

           
Total            

1.    Total under Col.2 should agree with the closing balance of previous year.

2.    Total under Col.3 should agree with the total of (A) and (C) in the monthly reconciliation sheets for the twelve months

3.    Total under Col.4 should agree with the amounts booked in the accounts for the year under 'Interest on CPF' and "Bonus".

4.    Total under Col.6 should agree with the totals of debits shown in the monthly reconciliation sheets.

5.    Total under Col.7 should agree with the balance against the DDO shown by PAO in ledger CAM-40.