Para 12.1 — MSO

12.1 In the maintenance of accounts pertaining to Service and Provident funds controlled by Government, the duties of the Accountant General consists mainly in seeing that these transactions conform to the rules or regulations governing the administration of each fund and any subsidiary instructions issued thereunder, subscription to a Service Provident Fund can be received only from such Government servants as are either required or permitted by the rules of the fund to subscribe to it. Having satisfied himself on this score the Accountant General must watch that the subscriptions and any other dues recoverable under the rules of a fund are duly and regularly recovered from the Government servant concerned. In the case of contributory Provident Fund, the Accountant General has also to examine that Government's share is properly calculated and brought to account. Finally the Accountant General should verify that the accounts of the funds are correct both in total and the detailed accounts of the subscribers.