Para 7.12 — GPF_MANUAL

7.12 In order to verify the correctness of the amounts worked out in the ledger a questioners / check memorandum in the prescribed form should be prepared showing the amounts as it should be agreeing to the net amount as worked out in the ledger card. The check memorandum prepared by one accountant should be checked by examiner / another accountant. The section officer and the Branch Officer should ensure that all the columns in the check memorandum are correctly filled in by the accountants and that they are signed by both the accountant (one who prepares and one who checks the same). For post computerization period the year for which Ledger Cards are not printed or are not available, status report of the concerned year should be obtained from PF (EDP) for review.