Para 6.6 — CAM

(i) Closing balance as on 31st March of the preceding financial year including interest on that date and any other amounts creditable to PF but not payable in cash;

(ii) Month wise subscriptions and repayment of temporary advance etc. credited to the GPF/CPF account, during the relevant months of the current year;

(iii) Balance at the end of the relevant month, that should be equal to the cheque amount;

(iv) Details of temporary advance and withdrawals during the preceding years and the current year, or a certificate for 'nil' drawing, as the case may be; and

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

6.6.3 Online GPF module: After introduction of on-line GPF module on PFMS transfer of GPF balances where both the PAOs are enrolled for working in GPF module will be transferred by System generated Transfer Entries instead of issue of cheque Intermediary Head 8797 – Exchange Account” will be used for this purpose. In such cases, system will propose two transfer entries in old PAO and new PAO as per following:

Old PAO 8009 - State Provident Funds (-) Credit 8797 - Exchange Account Credit New PAO 8797 - Exchange Account (-) Credit 8009 -State Provident Funds Credit

Note:1 The name, designation and account number shown in the schedule should be tallied with those shown in the ledger folio, and in case of any discrepancy/omission, it shall be pointed out to the concerned DDO.

Note:2 Every year, the deduction for April should be checked with reference to the rate of pay drawn by each subscriber on the preceding 31st March, and similar check should be made on deductions made for the first time during the course of the year.

Note:3 If the subscription is paid in subsequent months, it should be verified that the amount of subscription is same as the rate adopted in the first month of the year, unless the rate of subscription has been altered during the course of the year under the Fund rules.

Note:4 The date of receipt must invariably be noted in the ledger folio for every case of deposit of subscription or refund of advance in cash.