Para 6.05 — GPF_MANUAL

ACCOUNTS OFFICER NOT TO DIS-ALLOW ADVANCES SANCTIONED BUT MAY BRING TO NOTICE VIOLATIONS: 6.05 Advances from the Provident Funds may be made on the authority and responsibility of the sanctioning authority : but in cases in which an accounts officer considers that the advance is improperly granted, he should bring the matter in the first instance to the notice of the sanctioning authority. The rules do not empower the Accounts Officer to disallow advances sanctioned by competent authority but he should bring to the notice of the Government alleged violations of the spirit of the rules of the fund. (Auditor General No.752-E/76-21, dated 21.2.1921 and No.5408-E-284-22, dated 23-12-1922 and G.I.F.D.No. D/6973-R-II-28, dated 31-12-1928).