Para 12.11 — MSO (A&E)
Original Rule Text
12.11 Accountant General (A&E) is responsible for maintenance of Provident Fund Accounts of the State Government Employees. However, Comptroller & Auditor General of India can be relieved of the responsibility of maintenance of such accounts by issue of Presidential
- ADMISSION
order in terms of provision contained in third proviso to sub-section 1 of Section 10 of C.A.G.'s (D.P.C.S.) Act, 1971. So far work of maintenance of Provident Fund Accounts of State Government Employees has been taken over by Government of Rajasthan, Mizoram, Arunachal Pradesh, Jammu & Kashmir, Bihar and Punjab. On the Central side Indian Audit and Accounts Department is responsible for maintenance of Provident Fund Accounts of its own employees only.
What This Means
The Accountant General (Accounts & Entitlements) is responsible for maintaining Provident Fund accounts of state government employees. However, the CAG can be relieved of this responsibility by a Presidential order under the DPC Act, 1971. Several states — Rajasthan, Mizoram, Arunachal Pradesh, J&K, Bihar, and Punjab — have already taken over PF account maintenance. On the Central side, the Indian Audit and Accounts Department maintains PF accounts only for its own employees.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (A&E) normally maintains state government employees' PF accounts
- 2Presidential order under Section 10 of CAG's DPC Act, 1971 can transfer this responsibility
- 3Six states have taken over PF maintenance: Rajasthan, Mizoram, Arunachal Pradesh, J&K, Bihar, Punjab
- 4On the Central side, IAAD maintains PF accounts only for its own staff
Practical Example
A government employee in Rajasthan wants to check his GPF balance. Since Rajasthan has taken over PF account maintenance from the AG, he approaches the State PF authority rather than the Accountant General's office. In contrast, a state employee in Madhya Pradesh (which has not taken over) would still approach the AG (A&E) office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Which states have taken over PF account maintenance from the AG?▼
Under what legal provision can this responsibility be transferred?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.