Para 8.09 — GPF_MANUAL

8.09 In the case of Provident Fund Accounts receivable from other Accountant General but not received in time, a new Ledger Account from the date of transfer should be opened to keep the postings of the credits/debits in order, so that there may be no accumulation of arrears to take over later, on receipt of the ledger accounts. A fresh account number should be assigned to those new cards and the remarks “ Supplemental to be attached to original account awaited from Accountant General ………………” should be written on the top of such newly opened ledger account/cards. The receipt of the ledger account for the previous years from other Accountants General is to be watched through a separate register in the following form:-