Para 12.33 — MSO (A&E)
Original Rule Text
12.33 Ledger Cards, being original records, should be kept in locked cabinets, duplicate keys of which will remain in the possession of the Section Officer and the correspondence clerk concerned or of the person nominated for the purpose under the orders of the Gazetted Officer in charge. The cards of one department should be kept in a locked cabinet separate from those of another department and arranged either in serial order of account numbers or by districts, as the Accountant General may decide. The cards of subscribers who have discontinued their subscriptions should be kept separately from the live cards arranged according to serial numbers while the closed cards, i.e., the cards of subscribers whose fund accounts have been finally closed and payment made should be kept separately from the cards of subscribers who have discontinued subscription.
A card should never be taken out from the cabinet for reference without a proper mark (a thick paper slip with the No. and reasons for removal recorded thereon) being left in the place from which it is removed. A manuscript transit register with the following columns should be maintained so that the submission of a card to the Section Officer or Gazetted Officer and its return may be watched.
(1) Date of submission of cards. (2) Name of district. (3) Account Number. (4) Initial of the Accountant.
NOTE 1:-This requirement may be relaxed at the discretion of the Head of the Accounts Office, in case where. Ledger Cards are taken out of the cabinet for being submitted to the Section Officer for review of the refund of advances provided they are returned to the cabinet on the same day.
NOTE 2:-If locked cabinets are not available pending their procurement, ledger cards may be kept in locked almirahs or locked room.
What This Means
PF ledger cards are original records and must be kept in locked cabinets with duplicate keys held by the Section Officer and a nominated person. Cards of different departments are stored separately and arranged by account number or district. Cards of subscribers who stopped subscribing are separated from live cards, and closed accounts (fully settled) are kept apart from discontinued ones. Whenever a card is removed for reference, a paper slip with the card number and reason must be left in its place, and a transit register tracks all card movements.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Ledger cards must be kept in locked cabinets (locked almirahs or rooms as alternatives)
- 2Duplicate keys with Section Officer and a nominated person
- 3Cards separated by department, then by live/discontinued/closed status
- 4A marker slip must be left in place whenever a card is removed
- 5A transit register records every card removal and return
- 6Cards submitted to Section/Gazetted Officer for review same day may be exempted from transit register
Practical Example
An Accountant needs to check the ledger card of subscriber EDN-2301 for a refund calculation. He removes the card from the locked cabinet, leaves a paper slip marked 'EDN-2301 — removed for refund calculation — 15 Mar 2026' in its place, and records the details in the transit register. After completing the calculation and getting the Section Officer's review, he returns the card to the cabinet the same day.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must a paper slip be left when removing a ledger card?▼
What alternatives are available if locked cabinets are not available?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.