Para 12.71 — MSO (A&E)
Original Rule Text
12.71 The following checks relating to Provident Fund have to be undertaken by the offices of Accountant General (A&E) in discharge of the accounting functions assigned to them.
(a) checking of entries in outward and inward registers in Form 46 through tracing,
(b) checking of entries in Form 43 and 45,
(c) checking of interest calculation,
(d) checking of Annual Account Statements.
- CHAPTER 13
- GAZETTED GOVERNMENT SERVANT’S ENTITLEMENT
particular community or any backward class of citizens;
(ii) rules relating to the proportion to be observed in recruitment to services between personnel promoted from subordinate ranks and that recruited direct; or
(iii) rules relating to educational or other qualifications.
# INTRODUCTORY
What This Means
The Accountant General (Accounts & Entitlements) office is responsible for four specific checks related to provident fund accounting: (1) verifying entries in outward and inward registers through tracing (using Form 46), (2) checking entries in Forms 43 and 45 for inter-departmental transfers, (3) checking interest calculations for all subscriber accounts, and (4) checking the accuracy of annual account statements before they are dispatched to subscribers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Four mandatory checks by AG (A&E): tracing, transfer forms, interest, and annual statements
- 2Outward/inward register entries verified through tracing (Form 46)
- 3Inter-departmental transfer entries checked via Forms 43 and 45
- 4Interest calculations independently verified
- 5Annual account statements checked for accuracy before despatch
Practical Example
At the end of the financial year, the AG (A&E) office in Chennai assigns four teams: Team 1 traces all outward and inward items using Form 46 to ensure nothing was lost in transit between AG offices. Team 2 verifies that all Pink Transfer List entries (Form 43) match the compiled tables (Form 45) for inter-departmental transfers. Team 3 recalculates interest for a sample of accounts using interest tables. Team 4 reviews the annual account statements for completeness and accuracy before they are mailed to 15,000 subscribers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between AG (A&E) and AG (Audit)?▼
Why is tracing of inward and outward items important?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.