Para 12.69 — MSO (A&E)
Original Rule Text
12.69 In some state, work connected with the maintenance of individual subscribes GPF Accounts and payment there against has been entrusted to departmental authorities. The Accountant General conducts a periodical local check of the accounts maintained by the heads of offices. It should be seen in local audit whether subscriptions have been properly recovered and credited to the account, whether the interest has been calculated properly and whether advances and withdrawals have been properly sanctioned and accounted for. Nominations, Insurance Policies and final payment cases should be specially scruttinised. Local Audit should be conducted annually for every head of office. In the Accountant General office broadsheets will be maintained department-wise for tallying monthly the figures of credits and debits posted from the consolidated certificate of deductions attached to individual pay bills and from vouchers for temporary and final withdrawals with those shown in the accounts and also for tallying the figures with the quarterly and annual statements of credits and debits furnished by the heads of the departmentals.
What This Means
In some states, the maintenance of individual GPF accounts for Class IV employees has been delegated to departmental authorities (Heads of Offices) rather than the AG office. The AG office conducts periodic local audits of these accounts. During local audit, the AG's team checks whether subscriptions are properly recovered, interest is correctly calculated, advances and withdrawals are properly sanctioned, and nominations and insurance policies are in order. Final payment cases receive special scrutiny. The AG office maintains departmental broadsheets to reconcile monthly credits and debits with departmental statements.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Some states delegate Class IV GPF maintenance to departmental Heads of Offices
- 2AG office conducts annual local audit of each Head of Office's accounts
- 3Audit covers: subscription recovery, interest calculation, advances/withdrawals, nominations, insurance, final payments
- 4AG office maintains broadsheets for monthly reconciliation with departmental certificates and vouchers
- 5Quarterly and annual statements from departments must reconcile with AG broadsheets
Practical Example
The GPF accounts of 50 Class IV employees (peons, drivers, watchmen) in a district hospital are maintained by the Hospital Superintendent. An audit team from the AG office visits annually and checks: (1) all 12 months' subscription deductions match the pay bills, (2) interest at 7.1% was correctly calculated using prescribed tables, (3) a temporary advance of Rs. 10,000 to a peon was properly sanctioned by the competent authority, and (4) all employees have valid nominations on file. Back in the AG office, a broadsheet tracks monthly credits and debits from the hospital's consolidated certificates.
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 Class IV employees' GPF accounts maintained by departments instead of the AG office?▼
What aspects receive special scrutiny during local audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.