Para 6.8 — This para governs the General Index Register (Form
Original Rule Text
6.8 GENERAL INDEX REGISTER (FORM CAM-44) 6.8.1. In the manual system, an entry regarding allotment of Account Number should be made in the General Index Register in Form CAM-44 and the alphabetical Index Register that is maintained. The complete entries in the General Index Register will be made serially in the order of receipt and acceptance of application for enrolment to the Fund. The AAO, who will be responsible to keep the register up-to-date, shall attest the entries in this register. In the electronic system, the index register would be electronically maintained in the Form CAM 44 and employee data would be entered with relevant details when the employee record is brought in the system.
6.8.2 The disbursing officers are required to attach a schedule in Form RPR-41 to the Pay Bill. This schedule indicates the account number, name and pay of the subscriber, the rate of subscription and the amount realised towards refund, if any.
6.8.3 In the electronic system, the GPF subscription data gets posted from salary module of EIS after verification by AAO/DDO maker (in case of Merged DDO) with respect to concerned voucher. When schedules and vouchers are received manually in the PAO/Merged DDO, the DH/ DDO maker shall respectively, proceed to post the figures in the ledger folio of the subscriber. He should take out the schedules and post the amounts shown as subscription/refund of advance against the relevant monthly column of the account, in the ledger folio of the concerned subscriber. After posting the credits in the ledger, the letter 'P' shall be marked against the amount in the schedule, indicating that the item has been posted in the ledger folio. This process shall be continued until the entire posting work is completed.
6.8.4 The month to which the credit pertains shall also be noted in the ledger folio. This is done in the electronic system post verification.
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.
6.8.5 In the non-electronic system, if any credit or debit cannot be posted in the ledger folio for want of correct account number, name, etc. it should be encircled and the word 'M' recorded against it. This will indicate that it has not been posted. Such items should then be posted in the ‘
Explanation Sheet of Differences of the Broadsheet’ with sufficient details of particulars, in the broadsheet itself, so as to enable action for their subsequent clearance without reference to the original records.
6.8.6. The items that are cleared from the
Explanation Sheet of Differences of previous months should also be posted. In such cases, the month to which the credit pertains should invariably be noted in red ink against the concerned month. In the cases where the account number and the name do not tally with each other, the Alphabetical Index Register shall be referred to for ascertaining the correct account number to post the items in the ledger folio. The payment vouchers relating to temporary advance from GPF by the cheque drawing DDOs, shall also be posted in the proper column of ledger folio. Posting is done in the electronic system after voucher creation. However, PAO should verify the same.
6.8.7. After the postings in the ledger are completed, the figures entered in the ledger account of the subscriber shall be carried over to the relevant broadsheet. Posting is done in the electronic system, yet, PAO should verify the same.
6.9 BROADSHEETS (FORM CAM-48) 6.9.1 A GPF broadsheet in Form CAM-48 shall be maintained through convenient volumes of ledger accounts. For the purpose of verification of the postings made in the ledger with the monthly account, the figures entered in each ledger folio shall be posted against the respective account number in the broadsheet. After this, page wise totals of credits and debits should be calculated in the broadsheet, and carried over to the consolidated sheet to arrive at the final totals. This will represent the total of the amount posted in the ledger folio which should also match with the total of the schedules, excluding the amount kept as unposted in the
Explanation Sheet of Differences. If they do not match, the broadsheet entries should be checked with the entries in the original schedules, by ticking the amount shown in each schedule against individual account numbers and the corresponding figures posted in the broadsheet. Wherever electronic system has been implemented, broadsheet would be maintained in the system but the broadsheet report should be taken out and regularly reviewed and tallied by PAO.
6.9.2 The transactions in the broadsheet relating to a month, should be closed on or before 2nd day of the second succeeding month following the month of transaction, and submitted to the officer in charge for review. For example, the broadsheet for the month of April is required to be closed and submitted to the PAO by the 2nd June of that year. Wherever online GPF module is implemented the manual broadsheet must be in sync with data in the system.
What This Means
This para governs the General Index Register (Form CAM-44) for GPF accounts, which serves as the master record of all GPF subscribers. In the manual system, each account number allotment is entered serially in the General Index Register and an alphabetical index. The AAO keeps the register up to date and attests all entries. In the electronic system, the index register is maintained electronically with employee data entered when records are brought into the system. DDOs attach a schedule in Form RPR-41 to each pay bill showing each subscriber's account number, name, pay, subscription rate, and refund amount if any. In the electronic system (EIS), GPF subscription data gets posted from the salary module after verification by the AAO/DDO maker, with the PAO verifying the data against vouchers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1General Index Register (Form CAM-44) is the master record of all GPF subscribers, maintained serially
- 2An alphabetical Index Register is also maintained for easy lookup
- 3AAO is responsible for keeping the register up to date and attesting entries
- 4DDOs attach Form RPR-41 schedule to pay bills showing GPF subscriber details
- 5In EIS/PFMS, GPF subscription data flows from salary module and is verified by AAO/DDO maker
Practical Example
When a new employee is allotted GPF Account Number 12345, the AAO enters it in the General Index Register (CAM-44) as the next serial entry, recording the employee's name, designation, date of enrollment, and initial subscription rate. The entry is also made in the alphabetical index under the employee's surname. Every month, the DDO attaches Form RPR-41 to the pay bill showing all GPF subscribers' account numbers, names, current pay, subscription rates, and any refund amounts. In the electronic system, this data flows automatically from the EIS salary module to the GPF module after the AAO verifies it against the physical vouchers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the General Index Register (CAM-44)?▼
What is Form RPR-41?▼
How does GPF data flow in the electronic system?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.