Rule 7 - GPF Write-Offs | KartavyaDesk

GPF_MANUAL

Original Rule Text

1) The proposals should give full details about the individual items which are to be written off the period to which they relate, and the reasons for their remaining outstanding. 2) The correspondence in the pursuit of old outstanding balance is usually not current and only routine reminders over B.O. ‘s signature are issued without pursuing the matter at higher levels. The special efforts made in the direction of settling the outstanding items should be mentioned. 3) If the balances are outstanding due to non completion of records, defective procedure followed in the A.G.’s office or timely action not taken by the section concerned, the proposals should deal with the responsibility aspect. 4) In cases where the non-clearance of outstanding is due to loss of records in Audit Office, the circumstances thereof and the responsibility there for should be investigated. 5) In certain cases of out-standings under “ Unclassified Suspense” etc. no efforts appear to have been made to link them with possible out-standings under other Debt heads like PF suspense, House Building Advance, Motor Car Advance etc. This aspect should be properly looked into. 6) It should be categorically stated that the proposal had been thoroughly scrutinized by the I.T.A. section and write off recommended. 7) The proposals should be seen by the Accountant General personally who should be satisfied that a dead end has reached, rendering the write off an unavoidable necessity.

What This Means

GPF Rule 7 outlines the procedures for writing off outstanding balances in the General Provident Fund (GPF) accounts. This rule applies when all possible avenues for recovering or reconciling these balances have been exhausted. It's crucial because writing off balances impacts government finances and employee accounts, requiring thorough investigation and approval. This rule affects all government employees whose GPF accounts have outstanding balances that cannot be resolved through normal reconciliation processes, as well as the officers responsible for managing and auditing these accounts.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

•Proposals for write-offs must include detailed information about the outstanding items, their origin, and why they remain unresolved.
•Evidence of special efforts to settle the outstanding balances, beyond routine reminders, must be documented.
•Responsibility for outstanding balances due to record loss, procedural errors, or inaction must be investigated and addressed.
•The ITA (Internal Test Audit) section must thoroughly scrutinize and recommend the write-off.
•The Accountant General must personally review and approve the write-off proposal, ensuring all other options have been exhausted.

Practical Example

Imagine a situation where Mr. Sharma, a retired government employee, has an outstanding balance of ₹5,000 in his GPF account from 20 years ago. Despite repeated attempts by the accounts department to reconcile the amount, the original records are missing due to a fire in the archive. The accounts officer, Ms. Verma, prepares a detailed proposal outlining the history of the outstanding balance, the efforts made to locate the records, and the reasons for the inability to reconcile the amount. The proposal also includes a statement from the ITA section confirming their scrutiny and recommendation for write-off. Finally, the Accountant General reviews the proposal and, satisfied that all avenues have been exhausted, approves the write-off, adhering to Rule 7.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What happens if the missing records are later found after the write-off?▼

If the records are found after the write-off, the amount should be adjusted accordingly in the GPF account and the government's financial records. The write-off would be reversed, and the correct balance restored.

Who is responsible for investigating the loss of records?▼

The responsibility for investigating the loss of records typically falls on the head of the department or a designated officer. The investigation should aim to determine the circumstances of the loss and identify any negligence or procedural lapses.

What kind of 'special efforts' are expected beyond routine reminders?▼

Special efforts could include contacting the employee directly, reviewing old correspondence, consulting with other departments that might have relevant information, and conducting a thorough search of all available records, including digital archives.

Does Rule 7 apply to all types of outstanding balances in government accounts?▼

While Rule 7 specifically addresses GPF accounts, the principles of thorough investigation, documentation, and high-level approval for write-offs are generally applicable to other types of outstanding balances in government accounts as well, though specific rules might differ.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Test Your Knowledge

Question 1 of 3

According to GPF Rule 7, what specific detail must be included in proposals for writing off outstanding balances?

Related Rules

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