Para 12.38 — MSO (A&E)
Original Rule Text
12.38 Two registers (Outward and Inward) in respect of each department should be maintained for record of full particulars of subscriptions recovered from Government Servants transferred from one department to another. The items encircled in the Fund schedule (vide paragraph 12.37) should be posted by the Machinist in the Outward Register of the department. He should also transcribe the entries therefrom into the Inward Registers of other departments concerned and in token of his having done so, he should record a monthly certificate in the outward Register to the effect that all the items contained therein have been properly entered in the Inward Registers concerned.
_________________________________________________ Opening Subscrip- Refunds of Withdra- Closing Cross Balance tion Live Withdrawals wals Live Balance Live Dummy Live Dummy
What This Means
Two registers — Outward and Inward — are maintained for each department to track PF subscriptions of employees transferred between departments. When an entry is encircled in a fund schedule (because the subscriber's card is in another department), the Machinist posts it in the Outward Register of the current department and transcribes it into the Inward Register of the receiving department. A monthly certificate confirms that all outward entries have been properly transferred to the corresponding inward registers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Outward Register records subscriptions of subscribers transferred OUT of the department
- 2Inward Register records subscriptions of subscribers transferred INTO the department
- 3Encircled fund schedule entries are posted to the Outward Register by the Machinist
- 4The Machinist also transcribes entries into the receiving department's Inward Register
- 5Monthly certificate confirms all outward entries have been properly transferred
- 6Columns track opening balance, subscriptions, refunds, withdrawals, and closing balance
Practical Example
An Education Department employee's GPF subscription appears in the Police Department's fund schedule because the recovery was made before the transfer was processed. The Machinist posts Rs 5,000 in the Police Department's Outward Register and simultaneously enters it in the Education Department's Inward Register. At month-end, he certifies that all outward entries have been transferred correctly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are two separate registers needed per department?▼
Who is responsible for transcribing entries between registers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.