Para 6.11 — This para requires maintenance of a Register of Mi
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.
6.12.4 For transfer of GPF balances from the PAO to the merged DDO, an accounting adjustment shall be made. This serves the PAOs to separately have the balances of subscribers relating to the merged DDO and the subscribers pertaining to non-merged DDOs, under him. If there are five DDOs under a PAO and out of them two are merged DDOs, the balances relating 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 identified as merged DDO-X, merged DDO-Y and non-merged DDOs. Say, the present total of GPF balance under a PAO is ₹1 lakh as per ledger in CAM- 40. After implementing the merged DDO scheme, the GPF balance pertaining to the subscribers may be, say, ₹10,000/- for merged DDO-X, ₹20,000/- for merged DDO-Y and ₹70,000/- for non-merged DDOs. The adjustment in accounts will be done as indicated below.
(-) Credit Credit ₹100,000 8009 State Provident Fund - General Provident Fund (Others) To 8009- State Provident Fund - General Provident Fund (Others) Merged DDO-X ₹ 10,000 Merged DDO-Y ₹ 20,000 Non-Merged DDOs ₹ 70,000
6.12.5 Maintenance of detailed accounts in the form of Provident Fund Ledgers and/or broad sheets shall be discontinued in PAO for the Secretariat staff whose GPF balances stand transferred to merged DDOs. Monthly and annual reconciliation sheets as per Annexure I & II to this chapter will be used for reconciliation between the balances in the books of the PAO and the Merged DDO. Wherever online GPF module is implemented in merged DDO, the reports like broadsheet and ledger cards will be made available in the system. It is also the responsibility of the Merged DDOs to ensure that the reports are tallying with data available in PBR.
6.12.6 The other aspects would be regulated as per the provisions of Merged DDO scheme.
Check list for maintaining GPF Accounts 1. Maintain all records pertaining to GPF viz. Broad Sheet, ledger, classified, consolidated Abstract & PBR as per laid down procedure in prescribed form. Merged DDOs may be asked to ensure that GPF details are maintained in manual PBR.
2. Review of Individual ledgers and investigation of missing credit/debits and adjustment thereof.
3. Proper checking of accounting for the subscriptions received through challan, the head of account; check for any duplicity of the credits to avoid any overpayments.
4. Verification of interest calculation 5. Figures of debit and credit in GPF Broadsheet should tally with the accounts. Any mismatch to be tracked out with reasons and necessary adjustments effected in case of misclassification as per procedure.
6. Timely settlement of final payment cases on retirement. It may be ensured that GPF Accounts are properly settled and closed.
7. Dormant Account to be investigated and closed after proper scrutiny within a reasonable period to avoid the chances of any ambiguity in the subscriber's GPF account.
8. Verification of all the particulars mentioned in Annual statement with the GPF ledger before issue.
9. To ensure the overall total booking made under GPF Head should tally with credit side inclusive of credit received through salary or challan, transfer in amount and interest accrued on the same. Debit should tally with total details of advance/withdrawal from GPF, amount of transfer out and amount of final payment made to this account.
10.Month-wise total credits of subscribers needs to be tallied with schedules attached to salary bills/challans and posted in the Broadsheet subscriber wise.
11.In case of any mismatch in the figures posting in the accounts to be checked to track the discrepancies for rectification.
12. No entry is to be posted in account without the supporting instrument (Challan/Debit voucher/Cr schedules/salary bill).
13. Any Transfer Entry needs to be prepared with reasons and correct corresponding contra entry effected after verification of the related instruments.
14. Review of Transfer-in & Transfer-out cases. Every account should be thoroughly checked before making transfer out and in of GPF balance.
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.