Rule 7 — GPF_MANUAL

Rule 7 Rule 11 Rule 13 GIMF Dept.of Expenditure No.F.25(3)- EV/57,dt. 4.12.57. The additional amount of interest on the diminishing amounts of arrears payable in monthly installments should be calculated by determining the amount of interest earned on the amount of arrears installments, paid from month to month till the full recovery of arrears.

4 Rule Rule Rule 21 31 28

(i) A subscriber cannot be considered to quit service finally when he reassign service under one Government to accept an appointment under any other Government or when he transfers his service from one branch of Government to another. In such cases, he is not entitled To the return of his deposits if The rules governing the Provident Fund in question do not permit Of the final withdrawal of deposits Until he has quitted service. If the Subscriber quits service and Accepts another appointment Under Government he is n o t Entitled to the return of his Deposits until he finally quits Service, if refund of his deposits Is not actually made between the Date of quitting service and Accepting the new appointment. These orders apply to all cases In which it i s known that the Officer concerned is not quitting Service.

Govt. of Maharashtra GAD 1065-2516-J dt. 10-8-65 & 1067/70854/4592-J dt. 13.4.68, Govt. of India, MF(D.E)O.M MOF-25(2)-EV(B)-63 dt. 14.5.65 & GOIMF (D.E) O.M.F 25(2)- EV(B)-65 dt. 24.10.66 and G.O.M.F.(D.E) O.M.No. F.35(3)-EV-68, dt. 17.1.69 File B 108 and B.99-GMGAD Circular No.PFR 1079 /XIII-Adt. 26.2.1980.

The following defects/omissions were noticed in the PF Schedules referred to in the subject matter-mentioned above. a) Certificates on the covering list of each Treasury not signed by the Section Officer. b) PF Schedule for Rs.................. in respect of voucher No. not received with the covering list. c) Total of the covering list works out to Rs.................. and not Rs.............. as stated in the list. d) Total of the PF Schedule for Rs................. in respect of voucher No...........is not correct. The correct total should be Rs................. and not.......................as stated in the schedule. e) Total amount of PF Schedules shown in the covering list does not tally with the accounted figure of the major head. The total of the covering list works out to Rs........................ while the accounted figure is Rs............................ . f) The following items are mis-classified under 805-GPF other than Class IV.

Covering list indicating the details of PF Schedules sent by DC Section to PF Section Major Head ....................... Month of Account......................DC......... Section

Section Officer/D.C. ..... To, The Treasury Officer, Office of the Accountant General(A&E), Gujarat, Rajkot Date:- Sub:- Misclassification in Treasury Accounts PF transactions. Sir,

The following debits were misclassified under the Head ‘8005-State General Provident Fund other than Class IV’ in your accounts for the month of

Sr.No. Voucher No. Amount Head of A/c which the Remarks debit should have been classified. It is observed that some of the debits were misclassified because correct and complete classification was not recorded on the voucher by the head of the office. As per code rules the responsibility of ensuring correct and complete recording of classification on the voucher devolves on the Treasury Officer. The misclassification has since been rectified in this office. You are however requested to avoid such mistakes in future. Requisite instructions in the matter may please be issued to all the Drawing and Disbursing Officers in the district if necessary and their strict observance ensured before the bills are passed for payment at the treasury or subtreasuries under your control.

Yours faithfully, Accounts Officer/Sr.Accounts officer.

*

Note:-Year-wise details of the incomplete accounts and missing credits should be shown in a separate statement.

Report of incomplete Provident Fund Accounts and Missing Credits/debits.

REPORT OF UNPOSTED ITEMS COVERING THE ACCOUNTS UPTO...........

Measures to restore efficiency in Provident Fund Sections. Attention of all accounting sections is invited to O.O.No.PF-I/Genl/C-119/1535 dated 15th December 1964 in which instructions for accounting the PF transactions adjustable on the books of other accounts offices have been issued. It is noticed that a large number of PF credits/debits which are adjustable on the books of the Accountant General-II, Nagpur and other accounts offices are still being classified under GPF with the result that these credits/debits are required to be passed on by PF-I section thereby resulting in delay in adjustment of credits/debits to the accounts of the subscribers. All accounting sections (particularly DC Sections) should, henceforth, ensure that such transactions are invariably accounted for under “ Nagpur Area Adjusting Account” or “ I.S.S.A/c. etc. at the time of compilation only.

3. The Comptroller & Auditor General has emphasized the need for taking immediate steps to remove the irregularities cited above, wherever they occur. The Branch Officers and SO s/AAO s of all accounting sections and particularly DC Sections are hereby directed that they should take effective steps to ensure the timely transmission of PF Schedules to Fund Sections, the correct accounting of fund transactions, and prompt rectification of omissions and errors. In case, the irregularities continue to exist a report of defaulting sections should be made by PF-I section periodically. Such cases would be viewed very seriously by me. (PF Sectional O.O.No.2 dated 16th September 1967)

4. Audit objection received from Audit Party should be entered in a separate register and ensured that it is persued regularly till the objection is finally settled/closed. This register should be submitted to the Branch Officer/Dy. A.G. on 1st Monday of each month stating the action taken in respect of each objection until it is finally closed. The format will be the same as that of register of pending cases. (Authority:- D.A.G.’s order dated 14.12.2001)

1. Minus balance cases: Minus balance cases should be entered in a register and it should be persued regularly till the case is settled. This register should be submitted to Branch Officer/Group Officer on 1st of every month. (Authority: D.A.G.’s order dated 17.1.2002)

8) The write off proposals should be submitted after obtaining concurrence of the Finance Department of the State Government. Attested copies of the A.G. ‘s reference made to the State Government and that of Government’s sanction should be furnished with the proposal.

Instructions for dealing with write off proposals The following requirements should be fulfilled before the proposals for the write off are forwarded to CAG ‘s office for approval.