Para 6.12.4 — CAM

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.