Para 3.12.4 — MSO (Audit)
Original Rule Text
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.
What This Means
In most States, the AG (A&E) maintains the detailed Provident Fund accounts of State Government employees, unless the CAG has been relieved of this responsibility under Section 10(1) of the DPC Act. Central Government departments maintain their own employees' PF accounts, and Group 'D' (support staff) accounts of Central Government have been entrusted entirely to the departments themselves. The detailed procedures are in Chapter 12 of the MSO (Accounts and Entitlements), Volume I.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (A&E) maintains PF accounts for State Government employees in most States
- 2CAG can be relieved of this under Section 10(1) of the DPC Act
- 3Central Government departments maintain their own employees' PF accounts
- 4Group D employees' PF accounts are managed by departmental authorities
- 5Detailed procedures are in MSO (A&E), Volume I, Chapter 12
Practical Example
A State Government education department's PF accounts are maintained by the AG (A&E) office, while a Central Government department like the Ministry of Defence maintains its own officers' PF accounts internally. The Ministry also maintains the PF accounts of its Group D staff (peons, drivers) at the departmental level itself.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who maintains PF accounts for State Government employees?▼
Why are Group D employees' PF accounts handled differently?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.