Para 1.04 — GPF_MANUAL

1.04 Provident Fund Accounts of Divisional Accountants Divisional Accountants working in connection with the State Divisions are paid from the State Consolidated Fund. Their provident fund accounts should, therefore, be kept in the state Section of Accounts. In order to distinguish the P.F. transactions of the Divisional Accountants who are governed by the G.P. Fund rules of the Central Government from the transactions of the state, the former transaction should be accounted for under a separate detailed head mentioned in the classification given below. State Provident Fund –General Provident Fund –State –Divisional Accountants.