Para 6.13 — CAM

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.

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.

16. Reconciliation of closing balance of GPF ledger for the previous financial year with the opening balance of current financial year.

17. The work relating to GPF should be processed through the GPF module of PFMS by PAO, where PFMS is implemented, and check each entry properly.

18. The year-end total booking under head of GPF account should be tallied in credit side with total GPF credit received through salary or Challan, transfer in amount and amount credited as interest and debit should tally with total advance/withdrawal of GPF, amount of final GPF payment and amount of transfer out of GPF cases.