Para 3.12.4 — MSO

3.12.4 Except in those States where the Comptroller and Auditor General has been relieved of this responsibility under the provisions of Section 10(1) of the Act, the Accountant General (A&E) is responsible for the maintenance of detailed accounts of Service and Provident Funds controlled by various State Governments. The Central Government departments themselves, however, continue to be responsible for the maintenance of Provident Fund Accounts of their own employees. Similarly, the entire work connected with the maintenance of individual Provident Fund accounts of the Group ‘D’ employees of the Central Government has been entrusted to the departmental authorities themselves. The detailed procedure for the maintenance of Provident Fund

Accounts is explained in Chapter 12 of the Manual of Standing Orders (Accounts and Entitlements), Volume I.