Para 6.11 — CAM
Original Rule Text
6.11 REGISTER OF MISSING CREDIT/DEBIT (FORM CAM-50)
6.11.1 In order to readily locate the missing credits /debits in the Provident Fund Account of subscribers, all the ledger folios shall be reviewed twice a year in the months of September and March, by the AAO. He should enter cases of credits and debits that have not appeared in the respective ledger folios, in the Register of Missing Credits/Debits (CAM 50), and immediately institute an enquiry to trace them. The un-posted items lying in the relevant broadsheets should also be scrutinised for this purpose. To locate the missing credits/debits of the subscribers whose credits are normally received from other Accounts Offices, reference should be made to that office to obtain the particulars of the outward account in which the credits/debits were passed on. In other cases, the DDOs should be requested to provide the particulars of the bills through which the subscriptions were recovered, or the amount was drawn towards temporary withdrawals from Provident Fund account. The Register of Missing Credits/Debits has to be closed every month and submitted to the Pay and Accounts Officer, indicating the details of action taken in respect of each item, by 7th of the next month.
6.12 TRANSFER OF GPF BALANCES IN RESPECT OF STAFF UNDER THE JURISDICTION OF MERGED DDOs AND RECONCILIATION OF GPF BALANCES MAINTAINED BY MERGED DDOs.
6.12.1 Under the scheme of Merged DDOs, the responsibility for the maintenance of GPF accounts of the staff at the Secretariat lies with merged DDOs, who will however function under the control of CCAs/CAs. For the merged DDOs, reconciliation between GPF balances with merged DDOs and the monthly accounts maintained by PAOs shall be carried out.
6.12.2 Final settlement or removal of missing credits will be the responsibility of the PAO. For this purpose, a control register is opened in respect of all the accounts transferred to the merged DDOs showing: the original GPF Account Number, the Account Number allotted by
the merged DDO and the months for which credits were missing. Missing credits will be cleared by the PAO with reference to this Control Register.
6.12.3 The missing credits will be cleared either by operating the head of account "Provident Fund Suspense" after accepting the collateral evidence/affidavit where ever applicable, or rectification of misclassification or actual recovery of amount. Since missing credits are adjusted in the accounts, full details of the adjustment including transfer entry number, month, name of the 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 correctly, including for the arrears. Similarly, if any un-posted items are found outstanding in the PAO's books for any account transferred to the DDO, they will continue to remain in his books until clearance. As soon as the identity of the amount is established along with the name of subscriber, account number etc, the particulars should be reported by the PAO to the DDO along with the details of month of recovery to which the un-posted item relates. The merged DDO will note that amount in the PBR, quoting the advice of PAO as authority.
What This Means
This para requires maintenance of a Register of Missing Credits/Debits (Form CAM-50) for provident fund accounts. The AAO must review all GPF ledger folios twice a year (in September and March) to identify cases where credits or debits have not appeared in subscriber accounts. These missing items are entered in the CAM-50 register and immediately investigated. The investigation involves checking un-posted items in broadsheets, contacting other Accounts Offices for inter-office transfers, and requesting DDOs to provide bill particulars for missing subscriptions or withdrawals. The register must be closed every month and submitted to the PAO with details of actions taken. This ensures no subscriber loses track of their GPF contributions or withdrawals.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Register of Missing Credits/Debits (Form CAM-50) must be maintained for all GPF accounts
- 2AAO reviews all ledger folios twice a year - in September and March - to identify missing entries
- 3Missing items are immediately investigated through broadsheets, other Accounts Offices, and DDOs
- 4For inter-office transfers, reference is made to the sending office for outward account particulars
- 5The register is closed monthly and submitted to the PAO with action-taken details
Practical Example
During the September review, the AAO finds that 15 subscribers' ledger folios are missing GPF credits for June and July. She enters each case in the CAM-50 register. For 10 cases, she checks the broadsheets and finds un-posted entries that simply need to be recorded in the individual ledger folios. For 3 cases involving employees transferred from another Ministry, she writes to the sending PAO requesting particulars of the outward account entries. For the remaining 2 cases, she contacts the DDO to provide details of the salary bills through which GPF subscriptions were recovered. The register is submitted to the PAO at month-end showing the status of each investigation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How often are GPF ledger folios reviewed for missing entries?▼
What causes missing credits in GPF accounts?▼
How often is the CAM-50 register submitted to the PAO?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.