C 10

{for use in IA & AD Only}
MANUAL
OF
G E N E RA L P R O V I D E N T F U N D
2007
Issued by the Accountant General (A&E), Karnataka, Bangalore
Table of Contents
Sl.
No.
Title & Topics
Para
Number
Page
Number
CHAPTER 1
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
Introduction, Constitution, Control & Duties

Introduction
Constitution
Funds Miscellaneous Section FM[C]
Duties of the General Accountant in FM Section
PF Accounting Sections
Duties of the Section Officer / Assistant Accounts
Officer
Duties of Accountants
Duties of the Clerks
EDP [GPF] Section
Deputy Accountant General (Funds)
Sr. Accounts Officer (EDP GPF)
Assistant Accounts Officers/ Section Officer
/Supervisor
Duties and Responsibilities of Assistant Accounts
Officer/ Section Officer
General Directions
Directions-Working arrangements in the PF Wing
Role of Branch Officers in the Maintenance of
Provident Fund Accounts
Review Notes
Interest Calculations
Triennial Review by I.T.A
Head Quarters instructions regarding maintenance of
GPF Accounts
Annexure I (Para 1.3.2)
Annexure - II (Para 1.15)
1.1
1.2
1.3
1.3.2
1.4
1
3
4
5
6
1.5
1.6
1.7
1.8
1.8.1
1.8.2
7
9
11
12
12
12
1.8.3
12
1.8.4
1.9
1.10
14
14
15
1.11
1.12
1.13
1.14
28
31
31
32
1.15
32
33
38
2.1
2.1.1
2.2
42
42
45
47
3.1
3.2
3.3
3.4
50
52
53
53
CHAPTER - II
Eligibility & Admissions
01
02
03
Introduction
Subscription to General Provident Fund
Personal Files
Annexure (Para 2.1)
CHAPTER - III
Nominations
01
02
03
04
Introduction
Watch Register of Nomination
Scrutiny of Nomination
Preservation of Nominations
05
06
07
08
09
10
11
12
Decisions, Interpretations and Orders issued in

respect of Nominations
Bequester in Nomination
Inter pleader suit in cases affecting liability of a
subscriber interest
Validity of Nominations under the P.F Act, 1925
Conditional and Alternative Nominations
Mis-statements in Nominations
Disposal of balance at the credit of a subscriber in
cases when specific sum or sums have been
mentioned in the declaration
Loss of Nomination
3.5
3.5.4
54
58
3.6
3.7
3.8
3.9
58
58
59
59
3.10
3.11
61
62
4.1
63
4.2
4.3
72
72
4.4
73
CHAPTER - IV
01
02
03
04
Subscription
Conditions and Rates of Subscriptions
Accounting and refund of erroneous/Excess
subscription to P.F
Unauthorised subscriptions
Stoppage of subscription for six months prior to
retirement
CHAPTER - V
01
02
03
04
05
06
07
Temporary Advances
Introduction
5.1
Power to Sanction of Advances
5.2
Scrutiny of sanctions
5.3
Check of Vouchers:
5.4
Decisions, order and Interpretations
5.5
Govt. of Karnataka Decisions
5.6
Conversion of Temporary Advance into a Partial
Final Withdrawal
5.7
Annexure (Para 5.7.2)
74
74
76
78
79
80
81
83
CHAPTER - VI
Interest and Incentive Bonus
01
02
03
04
05
06
07
Interest
Determination of date of payment
Calculation of Interest
Rate of Interest
Adjustment of Annual Interest
Rate of Bonus
Government of India Decision
Appendix I (Para 6.1.3)
Appendix II (Para 6.1.3)
Appendix III (Para 6.3)
6.1
6.1.1
6.1.2
6.1.3
6.2
6.3
6.4
85
85
86
87
88
88
89
90
92
94
CHAPTER VII
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
Final Withdrawals
Procedure
Particulars to be ascertained before sanctioning the
final withdrawal
Processing of Final Withdrawal cases
Government of Karnataka Decision
Payment to Nominee, a Special Note in the Ledger
Disposal of application for Final Withdrawal
Intimation of Retirement
Review Register of Cases over six months old
Quarterly Report of outstanding Final Withdrawal
cases to Comptroller and Auditor General
Register to show the delay in the receipt of P.F cases
in this Office for Final Payment
Register of Closed Accounts
Scrutiny of Vouchers
Filing of Paid Vouchers
Recovery of P.F amounts authorised on the
Dismissal or LPR of officials who are subsequently
reinstated or allowed to return to duty.
Partial Final Withdrawal of Provident Fund Money
for House Building, Higher Education, Marriage etc
purpose
Conversion of Temporary Advances into Partial Final
Withdrawals
Decision, Interpretations, Orders and Instructions
Recovery of Government Dues from the Provident
Fund Balance payable to the Subscriber - GOs there
under
Appendix (Para 7.2.1)
Annexure (Para 7.3.1)
7.1
95
7.2
7.3
7.4
7.5
7.6
7.7
7.8
98
100
104
106
106
112
113
7.9
114
7.10
7.11
7.12
7.13
114
115
116
116
7.14
117
7.15
118
7.16
7.17
121
121
7.18
123
130
135
CHAPTER - VIII
01
02
03
04
05
06
07
08
09
10
11
12
Compilation of Fund Accounts by Computers

Introduction
Ledger Accounts
Custody of Ledger in the Manual System prior to
Computerisation.
Receipt and Check of Fund Schedules and Vouchers
Scrutiny of Schedules, Challans and Vouchers
Transfer Entries
Scrutiny of Payment Vouchers
Programme for posting the years accounts
8.1
8.2
137
137
8.3
8.4
8.4.5
8.5
8.6
8.7
Ledger and Broadsheets in the Computerised format
8.8
138
139
142
142
143
143
144
Posting
8.8.1
Explanation Sheet (Register of Difference) to be
maintained in the System
8.8.2
Interest paid on closed account
8.8.3
144
145
145
13
Broadsheets maintained in the System after

Computerisation:
Posting of Broadsheet
Review of Broadsheets
Consolidation of Accounts done in the Computer in
EDP Section
Procedure for addressing Missing Credits/Debits and
Register of Missing Credits/Debits and periodical
report on incomplete P.F Accounts in Computers
Clearance of Unposted Items to be done in computer
in EDP Section
Annual Closing of Accounts done in Computer in
EDP
Annual Closing of Ledger Accounts in Computers
Drill to be followed for Annual Closing of Provident
Fund Accounts in Computers
8.8.4
8.8.5
8.9
145
147
148
8.10
150
8.11
152
8.12
154
8.13
8.14
158
159
8.15
159
Annual Closing of Broadsheets done in computerized

system and Census of Ledger Cards:
8.16
160
23
Despatch of Accounts Slips
163
24
25
26
27
28
29
30
31
32
33
Updating the data base of mailing addresses

8.18
Announcement through Press
8.18.2
Information on Missing Credits/Debits
8.19
Acceptance of Balances
8.20
Triennial Review of Provident Fund accounts
8.21
Clearance of Residual Balance cases
8.22
Missing Credits
8.22.1
Register of R.B cases
8.22.2
Periodical Review of R.B cases
8.22.3
Completion of incomplete P.F accounts on the basis
of collateral evidence
8.23
Watch Register in r/o PF suspense
8.23.6
14
15
16
17
18
19
20
21
22
34
35
36
37
Broadsheet of PF suspense
8.17
165
166
167
168
171
171
171
172
172
172
177
8.23.7(i)
178
Objection Book in r/o PF suspense

8.23.7(ii)
Adjustment of small accounts of missing credits in
the Provident Fund Residual Balance cases
8.24
178
181
CHAPTER IX
01
02
03
04
05
06
07
Miscellaneous
Unclaimed and Lapsed Deposits
Accounting of Missing Credit in Accounts in respect
of cases where balance are accepted by the
Subscriber
Review of Balances
Budget Estimates
Disposal of Complaints
Filing of Schedules and Vouchers
Filing of Correspondence
9.1
184
9.2
9.3
9.4
9.5
9.6
9.7
185
186
187
188
189
189
4
08
09
10
11
12
13
14
15
16
17
Preservation of Records
Cost of Printing Provident Fund Forms
Rates of Honorarium
Calendar of Returns
Register of Corrections to Provident Fund Manual
Requisition for Official Documents
Procedure to be followed in regard to Requisitions
for Official Documents by the Police and other
Investigating Officers or a Court of Law
Requisition from the Departmental Enquiry Officers
Maintenance of the Register of Documents
Impounded
Impounding of documents in the PF Group in case
frauds / double payments etc
Annexure I (Para 9.13.1)
Annexure II (Para 9.10)
CHAPTER X
The All India Services (Provident Fund) Rules,
1955
Annexure to Chapter X (Instructions & Government
of India Decisions
CHAPTER - XI
Maintenance of Provident Fund Accounts of High
Court Judges
FORMS
APPENDIX -I
APPENDIX - II
APPENDIX - III
APPENDIX - IV
9.8
9.9
9.10
9.11
9.12
9.13
189
190
190
190
191
191
9.14
9.15
196
198
9.16
198
9.17
199
201
204
210
261
293
295-307
308-315
316-319
320-332
333-337
PREFACE TO THE VI EDITION

The last edition of this manual was brought out in 1988. The provisions
contained therein have undergone changes mainly on account of policy decisions by
the Government, instructions issued by the C&AG from time to time and also on
account of Computerisation of the PF Accounts. Due to rapid growth of Information
Technology and the use of computers by a majority of the staff it is crucial that
updated provisions of the manual are made available for ready reference. Hence, the
VI edition of the manual has been compiled.
The present edition has taken cognisance of various Government Orders
issued by both Central Government and State Government with regard to PF
functions and also various orders, interpretations and decisions by C&AG of India.
Government Order regarding policy decision of the Government of Karnataka with
regard to GPF subscription in respect of new recruits to Government service has been
reproduced vide Annexure to Chapter II. The chapter relating to Compilation of
Fund Accounts by Computers has been incorporated as a separate chapter viz.,
Chapter VIII. The rules relating to All India Services PF have also been reproduced in
Chapter X of this manual, which will serve as a good reference.
The contents of this manual do not replace or modify any of the codal
provisions and are supplementary to Manual of Standing orders (A&E) Vol. I. It is
required that relevant codal provisions may be referred to before any decision is
contemplated.
The coordinating section, viz., FM(C) is responsible for the upto-date
maintenance of the manual.
Albeit taking utmost caution, care and prudence in compiling this manual to
ensure that there are no mistakes, it is possible that some errors/omissions have gone
unnoticed. Such errors /omissions observed by the user may be brought to the notice
of the undersigned through the coordinating section(s) concerned. Any suggestions
for improving this Manual will be appreciated.
Bangalore
10th September 2007
(L. ANGAM CHAND SINGH)

Accountant General (A&E)
Chapter-I
Introduction, Constitution, Control and Duties
CHAPTER - I
INTRODUCTION CONSTITUTION, CONTROL AND DUTIES
1.1
Introduction: - The Government of Karnataka has amended the Karnataka
General Provident Fund Rules 1957. Subscription to the General Provident Fund was
made as compulsory to all of its employees with effect from 01/06/2002, subject to
certain conditions laid down in the Govt. Notification No. FD 48 Mubani 2001 dated
08.03.2002.
With effect from 1.4.2006 vide G.O. No. FD(SPL)04 PET 2005, Bangalore, dated
31st March 2006 in respect of New recruits to Karnataka Government Service, the
option of the GPF Contribution is withdrawn. The details are indicated vide
Annexure to Chapter II of this manual.
1.1.1
The Government of Karnataka has also computerised the Treasury Accounting
System and all the District Treasuries and Sub-treasuries are interconnected by V-Sat.
The Accounts are monitored at the Central location known as Treasury Network
Management Centre, Khanija Bhavan, Bangalore. The treasury Department, as a
whole, is now functioning on an On-line Mode. With this, the Treasuries in
Karnataka have started rendering Compiled/ Classified Accounts, with all necessary
supporting vouchers, challans and other schedules, documents as prescribed in the
Karnataka Treasury Code.
1.1.2
With this latest advancement in rendering the Accounts by the Treasuries to
the AG(A&E); the treasuries have started rendering the Classified Accounts, taking
the gross expenditure as per the bills preferred by the various Departmental Drawing
and Disbursing Officers, in respect of all Revenue, Service and Capital Major Heads
of Accounts operated by them in a month. In respect of all DDR Heads of Accounts
also, the treasuries are now rendering the computer generated reports, in the
prescribed forms, like, Plus and Minus Memoranda with all necessary vouchers, paid
cheques, and challans etc.,
GPF Manual
Page No. 1
Chapter-I
1.1.3
In respect of accounting of recoveries effected from the pay bills, such as
Loans and Advances to Government Servants, Service Funds like Government

Insurance, General Provident Funds and other recoveries towards government dues
and other statutory deductions, like Government Quarters Rent, Licence Fees,
Professional Taxes. Income Tax etc., the Treasuries are generating a separate report
namely Deduction Statement. These Deduction Statements along with the various
Forms prescribed in KTC/KFC to serve as Schedules to Pay bills, are removed by the
treasury and are enclosed to the concerned Main Schedules like 7610-Loans to
Government Servants, 8009-General Provident Fund, 8011- Insurance Fund, 0020Professional Tax, 0216- Government Rent etc. These recoveries are being accounted
by transferring credits to the relevant Receipt Major Heads of Accounts, Debt &
Deposit Heads of Accounts, by means of Treasury Transfer Receipts [TTRs]. These
Treasury Transfer Receipts along with the Schedules are being sent to the concerned
Authorities including AG (A&E). Hence the CTS is now receiving, along with the
monthly accounts, the Schedules of Receipt and Payments to the Debt & Deposit
Heads of Accounts, with all Debit Vouchers in support of payments and AO3 forms
and cash credit challans in support of receipts from the Treasuries.
1.1.4
The schedules in respect of General Provident Fund are required to be
passed on to the concerned dealing assistant in the FM I & FM II sections. Schedules

in respect of transactions relating to 8009-GPF, appearing in the Treasury Cash
Accounts and lists of payments and in the Departmental Abstract are collected by FM
Section, from all the concerned dealing sections, for creating Book Figure and for
onward transmission to the concerned PF Sections, so as to enable them to enter the
details of Provident Fund Accounts in the EDP [GPF].
.
1.1.5
In the Office of the Accountant General (A&E), Karnataka, the System of
accounting of Provident Fund Accounts has also been computerised in phased manner
partially from 1996-97 and fully with effect from 1998-99. The necessary software for
accounting of Fund Accounts has been developed initially on FoxPro and latter on
shifted to Oracle Platform from the Accounting year 2005-06. All necessary computer
hardware, trained personnel for supporting the compilation of Provident Fund
GPF Manual
Page No. 2
Chapter-I
Accounts are provided in the Computer Work Station technically known as EDP
(GPF) Section.
1.1.6
The Provident Fund Accounts of the following categories are maintained in
this office:o General Provident Fund of all State Government

Employees -governed by Karnataka [GPF] Rules 1957.
o Officers of All India Services -governed by AIS [Provident
Fund] Rules.
o Provident Fund Accounts of High Court Judges.
1.1.7
The residuary work relating to the Settlement of balances in a few old
accounts under the contributory Provident Funds (not maintained in this office, at
present) is also continued to be done in one of the sections in the PF group, till the
balances are transferred to other accounts or the accounts are finally closed.
1.1.8 The rules relating to the above Funds should be referred to in regard to matters
pertaining to the respective Funds. The subsidiary instructions, interpretations and
orders issued by competent authority from time to time are included in this Manual in
the chapters relating to the subjects concerned.
1.2
Constitution: - The Provident Fund Group in the Office of the Accountant
General (A&E) comprising of

Provident Fund (PF) - 21 Sections.
EDP (GPF) 01 Section.
FM (Coordinating) - 01 Section.
FM (Distribution) FM I & FM II. 02 Sections
GPF Felicitation Cell.
GPF Grievances Cell.
GPF Library.
GPF Manual
Page No. 3
Chapter-I
1.2.1
Each Section is headed by a Section Officer/Assistant Accounts Officer,
supported with Accountants and a Clerk. These PF Sections are suitably distributed
to the Branch Officers, in order to exercise gazetted supervision. The Funds Group
as a whole is under the Administrative and Supervisory control of the Group Officerthe Deputy Accountant General /The Senior Deputy Accountant General (Funds).
1.2.2
The sanctioned strength of each section, the distribution of work among
sections and the distribution of work among the Accountants shall be as determined
from time to time by the FM Section with the approval of the Group Officer. The
brief descriptions of work allotment and general duties for Sections are as follows.
1.3
Funds Miscellaneous Section FM[C]: The Funds Miscellaneous - FM [C]
Section is a Co-ordinating Section, which deal with the matters common to more than
one PF section in the Group and also to deal with all general issues relating to
Provident Funds, such as issuing of general instructions, correspondence etc., with the
Departmental / Treasury Officers of the State Government. The Section is also
responsible for ensuring
the overall performance of the Funds Group are in
accordance with the provisions of the Karnataka [GPF] Rules, 1957 and Orders issued
there-under by the competent authorities from time to time.
1.3.1
o
FM(C) Section is entrusted with the following items of work.

Preparation of Periodical reports due to Head Quarters Office & Submission to
AG (A&E) in time.
Consolidation of Monthly and Quarterly Arrears Report (on the state of work in
P.F Section) and its timely submission to A.G (A&E)
Updating the PF Manual with the relevant Government Orders, Officer Orders
or Circulars from the Head Quarters Office issued from time to time.
Sending of Staff proposals for P.F Group to ES-I Section.
Maintenance of broad sheet relating to P.F Suspense
Distribution of Book figures
Check of nominations by Branch Officers
Maintaining consolidated broad sheet of GPF Accounts.
GPF Manual
Page No. 4
Chapter-I
Providing Documents, vouchers, cheques etc. to the various Investigating

Officers of the State Government or such other information sought under the
Right to Information (RTI) Act.
This section will also look after the co-ordination work and consolidation of P.F.
broadsheets now done in the computerised system.
1.3.2 Duties of the General Accountant in FM Section:

The General Accountant shall mainly:
Deal with all correspondence of an important or general nature;
Maintain all the general cases and the Case Register;
Maintain and submit on the due dates the registers and returns common to all
the sections, consolidating all items found in the register e.g Register of items
transferred to Unclaimed Deposits, list of items of Lapsed Deposits, Register of
corrections to the Manual of the Provident Fund Section etc;
Collect, consolidate and furnish figures for the purpose of the Budget Estimates,
Review of Balances and statistics for staff proposals for the P.F Group etc.;
Arrange for the annual closing of the Fund Accounts.
Propose transfer entries at periodical intervals for adjusting interest on Fund

deposits, amounts of unclaimed deposits and lapsed deposits;
Arrange for the issue of all general circulars, office orders etc;
Arrange for the concurrent settlement of mistakes;
Prepare the following reports for submission to the Comptroller and Auditor
General
Quarterly report on Completion of incomplete accounts on the

basis of collateral evidence and concurrent settlement of mistakes
in Provident Fund (un-posted items)
Quarterly report on Disposal of final withdrawal cases (including

residual balance cases)
Quarterly Report on Missing Credits / Debit and Unposted items

Credits / Debit.
GPF Manual
Page No. 5
Chapter-I
Half-yearly report relating to clearance of items under Provident

Fund Suspense;
Annual report relating to the despatch of Annual Account

Statements
(Subscribers
Status
Reports
on
Subscribers
Accounts) and
Arrange for the Annual Review of the Provident Fund accounts by the Sections
Officers
Any other duty specially assigned to him.
Note: For more details refer to Annexure 1 to this Chapter.

1.4
PF Accounting Sections: In the PF Sections generally the following Nature
of work is being dealt-with. The work of the Fund Section in general, consists ofo
Maintenance of Fund Accounts in the prescribed form; Printout of Subscribers

Status Reports can be availed from the EDP [GPF] Section, whenever the
occasions demands.
Furnishing Broad sheet figures for Review of balance figures; Computer

generated reports on Series-wise, representing Departmental Broad sheet
figures in respect of Credits and Debits month wise [without Opening and
Closing Balances] should be obtained from EDP [GPF] and the Departmentwise Broad Sheets should be drawn-up in the PF Sections.
Agreement of balances;
Submission of periodical reports to the Comptroller and Auditor General as

prescribed;
Scrutiny of applications received from the intending subscribers for admission

to the Fund;
Scrutiny of sanctions for temporary, partial and final withdrawals;
Authorising applications for Partial-Final Withdrawals and Final Withdrawals

and residual balances;
Transfer of balances in favour of Officers, who gets transferred to other audit

circles or outside bodies;
GPF Manual
Page No. 6
Chapter-I
Issue of annual Accounts Statements [Subscribers Status Reports on

Subscribers Accounts], watching their acknowledgement and noting the
acceptance of balances in the relevant Subscribers Status Report; proposed to
be taken to the items listed under EDP [GPF] Section
Maintenance of Register for Missing Credits /
Debits and pursuit of
correspondence for its early settlement; Statement of Missing Credits and

Debits should be obtained each month from EDP [GPF] Section and pursuit of
correspondence for its early settlement;
o
Watching the regularity of recovery of subscriptions and refundable advances;

and
Prompt settlement of the claims of the subscribers.
Attending all sorts of correspondence relating to corrections in the description

of text form of information relating to the subscriber with the help of Data
Entry Personnel in the EDP [GPF]
Arranging the posting of missing debits and credits relating to earlier periods
with the help of Data Entry Personnel on the EDP [GPF]
Responsibility for transit of GPF Schedules, Debit Vouchers and related

correspondence, files etc through Data Entry Personnel to and from EDP
[GPF].
Responsibility of the custody, filing indexing, preservation of the GPF

Schedules, Debit Vouchers and related correspondence, files etc and its
production to the Audit etc., rest with the PF Accounting Sections
Note :- The
PF accounts are computerised and hence the ledger cards /
subscriber status reports are maintained in the System Data Base.

1.5
Duties of the Section Officer / Assistant Accounts Officer
The Section Officer / Assistant Accounts Officer is responsible for the general
supervision and efficient management of the Section and will perform the following
duties besides those mentioned elsewhere in this Manual :(i)
Disposal of the correspondence relating to the Funds mentioned in

paragraph 1.1.6
GPF Manual
Page No. 7
Chapter-I
(ii)
Supervision of the work of the Accountants / Clerks
(iii)
Supervision of the performance of work allotted to the Data Entry

Personnel with regard to
Prompt attendance in the EDP [GPF].
Posting of debits and credits.
Monthly reports of Missing credits.
Reports on monthly credits and debits for the purpose of

making up of the departmental Broad sheets.
Reports on status of the subscribers.
Monthly reports on Un-posted debits and credits. and
Getting various MIS reports that are required for smooth

running of section work.
(iv)
Scrutiny of the agreement of monthly figure posted in the broadsheets with the
ledger figures.
(v)
Scrutiny of figures for the review of balances
(vi)
Checking all the accounts closed on retirement or otherwise;
(vii)
Scrutiny of the reports to the Comptroller and Auditor General
(viii)
Passing the objections raised on temporary withdrawals
(ix)
Examining in detail the annual interest calculations in accordance with the

instructions laid down in the Secret Memorandum issued in this behalf
(x)
Attesting the opening balances carried over in the ledger from year to year
(xi)
Exercising close supervision of the objection relating to the Funds to ensure an

early settlement of the objections
(xii)
In regard to the annual closing of the Fund accounts, checking the accounts
and the annual statements
(xiii)
Proper maintenance of the Register of Missing Credits and close supervision

over their settlement
(xiv)
Attestation of the closing balance in the ledger in token of agreement of the

figures shown in the Statement of Account sent to the subscriber.
(Authority :- Comptroller and Auditor Generals Letter No. 1826/Admn III/145-61

dated 29.11.1961)
GPF Manual
Page No. 8
Chapter-I
(xv)
Prompt settlement of unposted items by initiating correspondence with the

Departmental Officers, verification of vouchers etc.
(xvi)
Check of debit vouchers (100%) including attestation of posting of debit

vouchers
(xvii) Reviewing the postings in the ledger cards / Subscribers Status Report on
computer monthly in accordance with the instructions contained in the Secret
Memorandum in this behalf and submitting the review remarks in the
prescribed form ( Form No. 9 of this Manual)
(xviii) Reviewing the correctness of all the postings in the foreign postings register
monthly and submitting a report on the review (Form No. 10 of this Manual)
(System of foreign postings out and foreign postings in not relevant in the
computerised scenario)
(xix)
Checking all the authorisations for Final Withdrawals (including Partial Final
Withdrawals and Residual Balances) of Fund amounts in accordance with the
procedure prescribed in this Manual
(xx)
Check of Missing Credit Registers to the extent prescribed in the

Memorandum of Subsidiary Instructions regarding the Extent of Audit
(xxi)
Check of Broadsheets to the extent prescribed in the Memorandum of

subsidiary instructions regarding the Extent of Audit and
(xxii) Submission of periodical report to the co-ordinating section on due date

(xxiii) Any other duty specially assigned to him
(xxiv) Proper maintenance of Calendar of Returns and to see that each item of work
is taken up and completed in time and that each return is despatched on the
due date.
(xxv)
Attending to ITA / Director of Inspection Report and furnishing vouchers to

Audit.
1.6
Duties of Accountants
The duties of the Accountants consists mainly of (i)
Noting on the ledger cards/Subscribers Status Report the rate of pay drawn by
each subscriber as on the 31st March of the preceding financial year.
GPF Manual
Page No. 9
Chapter-I
(ii)
Bringing forward the opening balances in the ledger cards/Subscribers Status

Report each year.
(iii)
Posting the ledger accounts from the connected records.
(iv)
Proving the monthly postings with the booked figures.
(v)
Proving the annual figures.
(vi)
Receiving and check of Receipt Schedules, Schedules of Payment, Statement

of Deductions from vouchers (A.O.3) and receiving of vouchers from Central
Treasury and Departmental Compilation Sections, preparation of the list of
wanting schedules and vouchers and calling for the same.
(vii)
Scrutiny of the schedules and vouchers, to see whether they have been
prepared in accordance with the instructions issued from time to time. e.g in
the case of schedules it should be seen whether the name, rate of pay (in April
Schedule), rate of subscription, amount realised, number of instalments of
refund of advances, whether the subscriber is new or transferred from one
office to another etc., are furnished.
(viii)
Obtaining copies of the wanting schedules from the vouchers in the

Compilation Sections or from the Treasury or Departmental Officers promptly
so as to reduce the number of unposted items.
(ix)
Speedy clearance of the outstanding items.
(x)
Maintenance of the monthly broadsheets and the explanation sheets of

differences.
(xi)
Checking the eligibility of the applicant for admission to the Fund, assigning
Account number in the General Index Register, entering the names in the
Alphabetical Index Register, Opening of ledger account in the Ledger
card/Subscribers Status Report and communicating the number to the
subscriber.
(xii)
Examining the validity of nomination received, noting the account number

thereon, submitting it to the Branch Officer together with the General Index
Register and Register of Nominations and the Ledger card/Subscribers Status
Report concerned duly filled in for attestation and then placing the guard file
with the nominations serially arranged in the custody of the Branch Officer.
(xiii)
Scrutiny of sanctions for Temporary and Partial Final Withdrawals.
GPF Manual
Page No. 10
Chapter-I
(xiv)
Checking the rate of subscription.
(xv)
Conducting a general scrutiny of all ledger cards/Subscribers Status Report

independently without reference to the schedules to find out whether the
subscriptions and refunds of withdrawals are regularly and properly made and
entering in the Register of Missing Credits / Debits (in Form No. 7 of this
Manual) particulars of missing credits / debits.
(xvi)
Issuing necessary references to the Departmental Officers through separate

half margin registers maintained for this purpose and noting the replies in the
Register of Missing Credits / Debits etc.
(xvii) Noting in the ledger cards the discontinuance of subscription or refunds of

withdrawals with the reason therefor.
(xviii) Issuing
the
annual
statement
of
accounts,
watching
receipt
of
acknowledgement from the subscribers and reviewing the ledger accounts

annually.
(xix)
Disposal of applications for final withdrawals including non-refundable

advance of subscribers and authorising payments in accordance with the
procedure prescribed in this Manual and the rules governing the relevant
Provident Fund.
(xx)
To maintain department consolidate broadsheet for each ledger head of the

account.
(xxi)
Any other duty specially assigned to him.
Note:- The ratio of Clerks and Accountant is 60:40 as per 2.4.2 of MIR of Cadre IA
& AD.
1.7
Duties of the Clerks

The clerk is mainly responsible for receiving vouchers/schedules sent by FM
Sections and distributing them to the concerned accountants, maintenance of

alphabetical index registers and other items of work detailed in the Manual of General
Procedure.
GPF Manual
Page No. 11
Chapter-I
1.8
EDP [GPF] Section: - The organisational chart of the set up of computerisation
of the GPF Accounts is given below. The EDP [GPF] Section is responsible for
ensuring
Upkeep of Application software.
Maintenance of Hardware components.
Arrangement of necessary Secondary storage devises.
Arrangement of back-up facilities of the Data entered day to day.
Updating the users Manual.
Facilitating the continuous learning programme for staff of PF

Accounting Sections.
Facilitating the CAP & ITA Sections and providing them with the
necessary access to the Data Base.
Assisting and helping in getting the MIS reports.
Keeping the log-in registers for users of EDP Facility including for
supervisory staff.
Arranging for data entry relating to GPF credits and debits.
Processing of finalisation of PFW and FW cases. and
Processing of applications for allotment of new GPF Account

Numbers.
1.8.1
Deputy Accountant General (Funds):-Being the in-charge of the Funds
Group, is responsible for procurement, maintenance and updating of Hardware and

software, security & protection of data and Accounts generated in EDP [GPF]
1.8.2
Sr. Accounts Officer (EDP GPF):- The Branch Officer in charge of EDP
[GPF] is responsible for maintenance of Hardware and software, security & protection
of data and is assisted by two Assistant Accounts Officers, three Section Officers, one
Console Operator and One assistant.
1.8.3
Assistant Accounts Officers/ Section Officer /Supervisor: Their Duties
have been defined in various chapters of this manual. One / two officer will also act as
DBA. The EDP [GPF] section headed by a group of Assistant Accounts Officers and
GPF Manual
Page No. 12
Chapter-I
under the supervision of Assistant Accountant General/Sr. Accounts Officer/Accounts

officer will be responsible for smooth functioning of GPF Accounting Package. In
this regard they shall perform the following duties: Software Application maintenance and its authorised upgrading.
To ensure assistance/guidance to the users.
To run the Batch process of all modules on requisitions from concerned
users and generation of various reports.
To ensure proper maintenance of available hardware.
Space management of database.
Tuning of database and maintenance of backup files.
Designing of new forms and reports.
Opening and closing of data entry.
To ensure timely enforcement of AMC for maintenance of hardware and
software.
To ensure smooth working of net working and connectivity maintenance.
To assess the requirements of change management based on changing
requirements of users as well as changes in accounting procedures.
Complete backup by way of export of database to be taken every Monday
and Thursday. The backup of the archive log files to be taken every day.
To ensure that backup of data base is taken daily on tapes and to store the
tapes on alternative fireproof safe site at a separate location away from the
system being backed up
To ensure that full database backup along with operating system oracle
software and archive redo log files is taken weekly.
Cold backup of entire data on 5th of every month.
To ensure complete recovery, the database must be retrieved and test
checked on 10th of every month.
The backup taken of the entire database after final closure of the accounts
of the year shall be retained for a period of 10 years
To ensure security of database by defining the rights of individual users,
with reference to database.
GPF Manual
Page No. 13
Chapter-I
Management and updating of masters.

Creation\dropping of users. User maintenance and space management of
database.
To ensure proper security environment of the system
To review once a month the overall security environment of the system
and submit a report in this regard to the Pr. Accountant General by 5th of
the following month. While conducting such a review Security Guidelines
for IA&AD may be kept in view.
1.8.4
Duties and Responsibilities of Assistant Accounts Officer/ Section Officer:
The Assistant Accounts Officers posted as DBA will perform the following duties:
Starting and closing the operating system.
Backup and Recovery.
Security management.
Database tuning.
Space management.
Creation of Database objects.
Scrutiny of Trace files and Alert Log for resolution of errors through
authorised service provider.
Management of backup tapes and export dumps.
Application tuning Periodic rebuilding of indexes and analyzing the
application table.
1.9
General Directions
The following points should be specially borne in mind by the staff of the Fund &
EDP (PF) Sections:(i)
The Fund accounts should be neatly and accurately maintained, as any error in
posting or in working out balances would involve monetary loss either to the
Government or to the individual concerned
GPF Manual
Page No. 14
Chapter-I
(ii)
Special care should be taken in working-out balances after each transaction,

where it is necessary in calculating interest, in closing the accounts for the
year and in the preparation of annual accounts
(iii)
The deposit account of a subscriber and his nomination should be treated as

confidential. No information should be disclosed to an outsider
(iv)
All applications for withdrawals (final and partial final) should be treated as
urgent and should be disposed of with all promptitudes.
(v)
All Grievances, complaints to higher officers should be settled, within the

closing hours of the same working day.
(vi)
All requests for evidences, documents or information sought for under the RTI
Act, or by the Courts, or other Investigating Departments should be attended
on top-priority and the information required are supplied within the end of the
same working day.
1.10
Directions-Working arrangements in the PF Wing
I.
Distribution of Credit Schedules and Debit Vouchers (from FM I / FM II
Sections)
(a)
ZP Schedules / Vouchers received from CTS will be segregated department
wise / district wise by FM (I) / (II) Sections.

(b)
AO3s received from DC Sections: FM (I) / (II) Sections will conduct the
following preliminary checks:
(c)
Correctness of the covering sheet total.
All schedules shown as enclosures in the covering sheet are actually present.
Necessary TEs are proposed for AISPF Credit / Debit.
Action is initiated to call for wanting PF schedules.
Setting right misclassified items by preparing TEs / AMs.

While distributing the schedules / vouchers FM (I) / (II) Sections should
ensure that the covering sheet total of schedules agrees with the total of the booked
figure and that the correct Voucher Number / Challan Number / TTR Number are
GPF Manual
Page No. 15
Chapter-I
furnished on all PF Schedules / Vouchers. Each schedule bundle sent to EDP should
have a covering sheet in Form No. 1 enclosed.
(d)
All Credit / Debit schedules and vouchers after preliminary checks /
department wise segregation etc. should be sent to EDP (PF) directly. They will be
returned to the concerned PF (Entt.) Sections after posting is completed in EDP (PF).
(e)
FM (I) / (II) Sections should ensure that the UP registers are closed monthly
and action taken to initiate correspondence for all outstanding items.

(f)
AAOs of FM (I) / (II) Sections should ensure that

After the prescribed checks as above are exercised, the respective unit
accountants should raise the UP (full want / part want) and immediately initiate
correspondence with the concerned authorities.
Before the annual closure of accounts, all out efforts are made so that all items
outstanding in UP with respect to full want / part want schedules are cleared.
AAOs / SOs of FM (I) and FM (II) Sections should ensure that the above
procedure is followed scrupulously and the actual dates of the UP register
closing are noted in the Calendar of Returns. The position with respect to UP
register closings should also be indicated in the monthly progress reports.
II
Postings in the EDP (Wing)
(a)
Duties of ASO / DEO
(i)
Data entry of PF Credit / Debit schedules / vouchers as per allotment. After
creating abstract, during data entry, correctness of the following should be ensured:
o
Voucher amount tallies with Abstract Amount.
Interest Month.
Serial and Account Number.
Name of the Subscriber.
GPF Manual
Page No. 16
Chapter-I
DDO Name.
Subscription / Refund Amount, in case of confirmed posting.
(ii)
Other than UPs arising on account of Part / Full want, UPs are generated
during data entry only due to reasons like mismatch of account number / name,
posting double credits for the same month, schedule / voucher difference. Primarily it
is the duty of those who do the data entry to exhaust all means (starting from search
options) to clear such UPs generated by them and if only such measures fail should
pass on the residual UPs to the entitlement sections for further pursuance, through
their SO / AAO.
(iii)
ASOs / DEOs should ensure that all references received from the entitlement
(PF) Sections with respect to details of missing credits / debits which have to be
verified / adjusted in the system are attended to on priority and in any case within 15
days and returned to the concerned section with the endorsement ADJUSTED / NOT
ADJUSTED and signed by the AAO / EDP. If not adjusted the reasons are to be
furnished. Necessary acknowledgements should be given in the separate sectional
transit registers by both PF (Entitlement) and PF (EDP) for all papers moving to and
from the concerned sections. These registers should form part of an item in the
Calendar of Returns and be closed fortnightly and put up to the Branch Officer.
(iv)
items,
Wherever details are received from entitlement sections in respect of old UP

clearances should be effected in the system on priority by the official
nominated by the SAO (EDP).

(v)
ASOs / DEOs should ensure that the debit postings are completed as and when
debit vouchers are received from FM I / II Sections. On no account should there be a

delay in the debit postings as this will result in over payments if the debit does not
appear in the status report periodically.
(vi)
ASOs / DEOs should ensure that the print outs of posted debits (in duplicate),
District wise / Department wise are furnished every month to the PF (Entitlement)
GPF Manual
Page No. 17
Chapter-I
Sections. The instruction in item (iii) above regarding maintenance of registers apply
for movement of debit print outs also.
(vii)
EDP / PF will supply to the sections printouts of account slips DDO wise.
DDO addresses should be in full and no short forms are to be used. DDO addresses
furnished by EDP should be in duplicate so that one copy can be retained in the
sections as despatch of account slips register.
(b)
Duties of AAO / SO of EDP (PF):
(i)
ASOs / DEOs will be appropriately grouped by SAO (EDP) and placed under
the charge of the AAOs / SOs of EDP (PF).

(ii)
AAOs / SOs should ensure that all the ASOs / DEOs under their charge are
following the procedure with respect to data entry as detailed in part ii(a) above,
scrupulously.
(iii)
AAOs / SOs of EDP will also ensure that no avoidable UPs are raised by the
concerned ASOs / DEOs.
Weekly report of program of performance (form 2
enclosed) should be put up to the Group Officer through the SAO (EDP).
(iv)
AAOs / SOs of EDP (PF) will furnish a monthly report with reference to
closing of monthly GPF accounts and pending MC papers (Papers which require
verifications in the system) by the 5th of every month to the Group Officer, so as to
include the accounts and correspondence positions in the review of monthly progress
reports due to AG on the 10th of every month by FM (C). (Proforma for monthly
report as furnished by Sr. DAG (PF) Secretariat dated 10.11.2000 reproduced as
form 3)
III
Agreement of Credit / Debit:
(i)
FM (C) will send a copy of the monthly book figure to EDP after finalisation
of account in FM (I) / (II). After posting is completed, EDP will furnish a copy of the
book figures along with the agreement sheet to the concerned PF Section.
GPF Manual
Page No. 18
Chapter-I
(ii)
The monthly agreement sheets should be generated department wise / district
wise and should show the booked figures, posted figures and difference. It should be
ensured by EDP that the posted and unposted figures agree with the book figures
furnished by FM (C).
(iii)
The monthly UP list in duplicate, DDO wise containing all available details
should be furnished by EDP along with the agreement report.

(iv)
An annual agreement sheet agreed with respect to book figures in respect of
all departments is to be furnished by EDP to FM (C) for updating the consolidated

broadsheets.
(v)
At the end of each accounting year EDP will furnish to the PF Sections / FM
(C) a Balance Compilation Sheet showing department wise Opening Balance,

Deposits, Interest, Withdrawals, Closing Balance.
(vi)
One consolidated statement showing the total figures only for all District /
Department indicating OB, Deposits, Interest, Withdrawals, CB is to be furnished by

the EDP to FM (C) at the end of every year to arrive at the Broadsheet posted figure
for review of balances.
IV
Annual Interest Adjustment:
(i)
EDP will furnish one consolidated interest figure on completion of annual
accounts and after incorporating the interest figures on closed accounts (FW / RB) to
FM (C) so that FM (C) can propose the necessary adjustment of annual interest by
journal entry.
V
Statement of Minus Balances, Small Balances / Dormant Accounts:
At the end of each accounting year, EDP (PF) will have to furnish a statement of
Minus Balance / Small Balances / Dormant Accounts. The PF (Entitlement) Sections
shall initiate correspondence with reference to Minus Balances and take action to
GPF Manual
Page No. 19
Chapter-I
transfer small balances / dormant accounts to unclaimed deposits and take follow-up
action as per manual procedure.
VI
Furnishing Ledger Cards to ITA / Audit:
Arrangements may be made by EDP (PF) for online check by ITA / Audit. Print out
of ledger cards can be taken only whenever required.
VII
Annual Closure of Accounts:
(i)
In due course before the annual despatch of account slips is taken up it should
be ensured that 12 months postings including O/Cs given by sections and interest
calculations in respect of all departments is complete and that all levels of closing as
available in the package are complete. This will ensure completeness of postings in
respect of all departments especially departments like PW, GA, OAS etc., where the
number of deputations are more. This will also reduce the inflow of complaints with
respect to incomplete accounts.
(ii)
Printing of ledger cards (form 4 enclosed).
VIII
All papers received in EDP should be diarised and handed over to the
concerned ASOs / DEOs. The register should be closed fortnightly and pendency
watched.
IX
Duties of Accountant / Senior Accountant of PF Entitlement Sections:
(i)
The monthly agreement sheets furnished by EDP will form the basic register
i.e. the Explanation Sheet, in the PF (Entitlement) Section. The PF (Entitlement)

section should ensure that the agreement sheets received from EDP are stitched and
preserved as Explanation Sheets.
(ii)
PF Sections will furnish monthly statements (in duplicate, on the 5th of every
month) to EDP with reference to PFWs / FWs / RBs authorised during the month
along with the element of interest with reference to FW / RB. After keying in these
information EDP will return one copy of the statement with appropriate endorsement.
GPF Manual
Page No. 20
Chapter-I
(iii)
Until further orders PF (Entitlement) sections have to attend to admissions
manually or through the Computer by the respective unit accountants. Nomination

Register should be made available to the EDP (PF) by the FP (Entitlement) Sections
for updating the accounts in the computer. It should be ensured by AAO / SO in PF
(Entitlement) Sections that the nomination registers are sent monthly to EDP for
updation as this will ensure that no UP items are raised for non appending of account
numbers.
(iv)
All correspondences with reference to missing credits / UP will be made by
the PF (Entitlement) Sections. Only after obtaining the details, copy of the same
should be passed on to EDP for verification in the system with specific mention of
what is expected of the EDP.
(v)
PF (Entitlement) Sections will undertake the work of despatch of account slips
as was in vogue earlier, on honorarium basis. FM will organise annually this work.
(vi)
PF (Entitlement) Sections should ensure that the UP lists furnished by EDP
every month are stitched along with the UP lists of the pre computerised period and
maintained as UP registers in the sections. These registers should be closed on the
due dates and action has to be taken to initiate correspondence for all outstanding
items.
(vii)
PF (Entitlement) Sections will verify the correctness of the statements with
respect to the debit vouchers and return one copy to EDP duly signed by the AAO.
(viii)
PF (Entitlement) Sections should ensure that all items outstanding under PF
(Suspense) are cleared.

(ix)
AAOs / SOs of all PF (Entitlement) Sections should ensure that the above
procedure is followed scrupulously and the actual dates of the UP register closing are
noted in the Calendar of Returns. The position with respect to UP register closings
should also be indicated in the monthly progress reports.
GPF Manual
Page No. 21
Chapter-I
General:
(i)
Co-ordination: SAO / EDP will nominate Sr. ASOs under his charge to co-
ordinate with nominated personnel in the PF (Entitlement) Sections. Branch Officers

of PF (Entitlement) will nominate one person from each of the sections under his
charge.
(ii)
Standard checks in vogue prescribed by CAG and in the PF manual continue
to remain and are to be carried out by concerned officials irrespective of

computerisation and the certificate should be furnished in the monthly report.
(iii)
These directions are only supplementary to existing rules / manuals / AG /
CAGs instructions (Vide AGs note orders dated 22.1.2001)

(Authority: Office Order No. FM (C/G II/2000-01/40 dated 18.01.2001)
Consequent upon computerization, the data entry is undertaken in PF (EDP). But all
the checks as required in the P.F. Manual have to be examined by P.F. (Entitlement).
In order to ensure that these checks are exercised, the following action plan is
proposed.
(a)
AAG / EDP will intimate all BOs / Sections of the P.F. Group, the date on
which data entry of a particular month is completed.

(b)
P.F. Sections should ensure that the Agreement sheets generated by EDP for
the particular month are received from EDP on completion of Data Entry.
(c)
Preliminary scrutiny of the Agreement Sheet has to be made so as to ensure
that
the booked figures exhibited in the Agreement sheet agrees with the statement
of Book Figure received from FM (C).
The posted and UP agree with the book figures.
The Agreement sheets have to be submitted Month / Unit wise to the Branch Officers
for approval.
GPF Manual
Page No. 22
Chapter-I
(d)
UP Registers have to be closed monthly and submitted for approval of the
Branch Officer.
(e)
M.C. Registers have to be closed half yearly (September and March) and
submitted for approval of the Branch Officer.

(f)
The submission of the Agreement sheets, Closing of U.P / M.C Register to the
Branch Officer should be watched unitwise / monthwise through the Calendar of

Returns / Monthly Reports.
(g)
Percentage checks of the credit posting by BO / AAO should be done online.

Credits: 8 % by AAO / SO
1% by BO
Debits: 100% check of debit statements issued by EDP should be made with
respect to Original Vouchers.
(h)
All correspondence with regard to MC / UP shall be made by PF (Entitlement)
sections. For verification in EDP (of any details), an extract, outlining what exactly is
to be checked has to be sent to EDP, retaining the original correspondence in the
sections.
(Authority: Office Order NO. 6 FM(C)/GII/2002-03/139 dated 30th October 2002)
XI
Duties of Data Entry Personnel:
In partial modification of the office order No. FM (C) GII/200-01/40 dated

18.1.2001, the duties and responsibilities of staff of funds group are redefined as
below.
1)
Posting of Accounts:
Wanting schedules / vouchers (full want/part want) should be immediately brought to

the notice of the unit accountants for initiating correspondence with the DTO / DDOs
GPF Manual
Page No. 23
Chapter-I
concerned. Rectification of discrepancies noticed in the schedules during data entry

by coordinating with FM / VLC sections concerned.
Top priority to be given to Debit postings ensuring that it is completed as and when
the debit vouchers are received from FM I & FM II, to avoid possible overpayments
on account of non-appearance of debits in the subscriber status report (prior to closing
of accounts). After the posting is completed a certificate should be furnished to the
Branch Officer through the AAO / SO that The posting has been carried out
completely and accurately. No item has been left unposted without checking
back 3 months data / accounts in respect of credits.
Note: There is no change in the existing system of distribution of schedules and
vouchers to the DEPs and despatch of the same to the relevant section after
completion of posting, for the present.
2)
Verification and validation:
Verification and validation of debit / credit postings in association with AAO / SO of

the concerned section (Print out of debit posting to be taken for the purpose of 100%
check).
3)
UP Clearance / MC Clearance:
Identifying the correct account numbers using search mechanism available in

the system.
Assist the Sr. Accountants / Accountants of the sections in clearance of UP /

MC letters received from DDO / DTOs.
Letters regarding adjustment / correction to be got done by EDP section by

watching the same through an adjustment register duly getting the fact of
adjustment recorded by EDP.
To feed the Basic Pay of the subscribers annually to enable check of

correctness of the minimum / maximum subscription.
Any other work assigned by the SO / AAO / BO.
GPF Manual
Page No. 24
Chapter-I
Responsibilities of EDP Section:

1.
The receiving of schedules / vouchers from FM I and FM II and distribution
among DEPs.
2.
Allotment of GPF Account number, related work and validation.
3.
Capturing Book figure, Creating Abstracts, Multiple UP Clearance.
4.
Taking status reports as required by PF Sections.
5.
Making arrangement for the supply of progress reports of postings done by the
DEPs (with reference to the targets) to the Branch Officers concerned for submission
to the Group Officer on weekly basis.
6.
Consolidation / Agreement to the book figure and making arrangement for
furnishing the report of monthly agreement of postings Head of Account wise /

District wise to the concerned sections and FM (C).
7.
Furnishing Reports to FM (C), ITA, Director of Inspection etc. updating data
for NIC, IVRS update etc.

8.
Updating of Data in the systems provided to the PF sections (I Per Hall).
9.
Attending to the correspondence received from PF section regarding
adjustments to be effected, change of name etc. Intimating the fact of adjustment to

the concerned sections. (Arrangements to be made to clear all the letters received in
EDP till the date of implementation of the Decentralization).
10.
Clearance of the questionnaires received in EDP till date of Decentralization
(Fact of interest adjustment to be intimated to the sections).

11.
Noting of TAPRs.
12.
Generation and printing of mini ledger cards and Consolidated Broad Sheets,
Consolidation of Annual Accounts (consolidation pending from 1997-98 till date may
GPF Manual
Page No. 25
Chapter-I
be completed on top priority basis and figures furnished to FM (C) for the complete
ROB under 8009 GPF to Book Section.
13.
Closing of Annual GPF Accounts and proving of Annual Accounts.
14.
Generation and printing of ledger cards, Annual Statement of GPF and
despatch of the Accounts statement.

15.
Generation and furnishing of Monthly and Annual UP List Head of Account
wise / District wise / DDO wise to the PF Sections.

16.
Maintenance of files, registers and other related papers and attending to
correspondence requiring action in EDP (PF).

17.
Net work administration including management of login name / password to
users. Guiding DEPs about working of the GPF package.

18.
Maintenance of GPF package including Back up / restoring data, editing of
data etc.
19.
Linking of Debit vouchers with sanctions.
20.
Maintenance of software and hardware All technical aspects relating to
computerised accounting such as
Assistance in the design development, implementations of information system

and data bases, operations and analysis.
Programming and data organization, data collection, validation, processing

and maintenance of all forms of data, textual, graphic and operation of any
type of EDP machine / Computer based on-line systems / computer network
based system etc.
Duties of Accountants / Sr. Accountants / ASO in the entitlement sections:

1)
Proper maintenance of the accounts allotted to the unit.
GPF Manual
Page No. 26
Chapter-I
2)
Processing of FW cases (which are to be equally distributed among the
accountants in the section) within the least possible time but not later than three weeks
after the receipt of the application.
3)
Clearance of RB cases.
4)
Attending to all inward papers relating to the accounts allotted to the unit.
5)
Initiating UP / MC correspondence, in all cases especially huge amounts and
clearance of UP in co-ordination with the DEPs of the section. Further all the missing
credit details obtained from the subscribers are to be linked to the UP list and thus
ensure the clearance of UP items also. Maximum efforts for UP clearance should be
made. The general index registers should be referred to get the correct account
number / names.
6)
Proper maintenance of UP (Dr / Cr) MC Registers in respect of the accounts
allotted to the unit. The abstract of UP register should have the following certificate
by DEPs / Accountants / Section Head concerned.
DEPs should give the certificate that Efforts were made to trace the correct
account numbers. Wherever required letters have been addressed to DTOs /
DDOs.
The items kept as UP are checked 100 percent by section SO / AAOs who
should give the following certificate. Certified that I have checked all the UP
items and satisfied that there is no alternative but to keep them unposted.
Certificate by Branch Officer Certified that I have checked 20% of UP and

have satisfied myself that adequate action has been taken for their clearance.
7)
Furnishing replies to the reports of ITA / Director of Inspection, AG (Audit)
etc.
8)
Making necessary adjustment of interest in respect of closed accounts with
reference to the questionnaire in coordination of the DEPs of the section.
GPF Manual
Page No. 27
Chapter-I
Questionnaires sent to EDP section till the date of decentralization to be attended to

by EDP section.
9)
Any other work assigned by the SO / AAO / BO.
The duties and responsibilities of Clerks, AAO / SO, AO / Sr. AO in regard to the
maintenance of PF accounts are already prescribed in the manual and other orders.
They should keep a note of them for adequate control over the proper maintenance of
GPF accounts and strive to ensure subscribers satisfaction.
(Authority: Office Order No. 9, FM (C)/GIII/2006-07/281 dated 8th February 2007)
1.11
Role of Branch Officers in the Maintenance of Provident Fund Accounts
1.11.1
Branch Officers in charge of PF Accounting Sections are responsible
for ensuring the general supervision of the Sections under them. It is necessary that he
should involve himself directly in the management of these Sections. For this purpose
he should inspect them periodically to ensure that
Records which are not required for current use are sent to the record room
periodically;
Current records are neatly filed with necessary index sheets and they are
properly stitched and kept in the Sections for easy reference;
Proper arrangement are made for keeping personal files and ledger cards; and
The posting work is progressing according to programme in EDP.
He is also responsible for arranging the following, from EDP[GPF]
o The generation of monthly Broad Sheets of Fund
Accounts.
o Annual accounts of the subscribers, and
o Register of Un-posted debits and credits,
o Processing of applications for, Admissions, PFW, and
FW cases.
o Attending the grievances / claims of the subscribers.
o Attendance of staff deployed for work.
GPF Manual
Page No. 28
Chapter-I
1.11.2
Branch Officers should personally review the ledger cards in the
system and other registers maintained in the Sections.

(i)
Ledger Cards maintained in Computers:-
The Branch Officer should review every month the prescribed percentage of the
Ledger cards/Subscribers Status Report maintained in EDP (GPF) to ensure that:
They are properly and neatly maintained.
Entries requiring attestation have been attested
Adjustments have been explained by notes and
There are no unexplained lumpsum postings.
Besides this, The Branch Officer will conduct a general review of the Ledger
Cards/Subscribers Status Report maintained in computers once in a year to ensure
that the maintenance of the cards does not indicate any procedural lacuna in regard to
the various particulars both in respect of the subscriber as well as the credits/debits
posted therein.
(ii)
Register of Missing Schedules / Vouchers
Detailed instructions regarding the procedure to be followed in regard to wanting

schedules/vouchers are given in para 8.4.3. The Branch Officers should examine the
position, in consultation with the Branch Officer/FM Section, before preparing the
review note to the DAG (Funds) / Accountant General (A&E).
(iii)
Register of Unposted Items
Branch Officer should critically examine this register every month and see that There are no lumpsum postings and if such posting are inescapable, it should be
seen that adequate action to call for details has been taken and followed-up at
higher levels.
GPF Manual
Page No. 29
Chapter-I
All debit entries are brought to his personal notice for immediate action and
fresh accretions are reduced to the minimum. He should check few items, to see
that their inclusion in the Un-posted Items Register is inevitable and
Action is taken for clearance of all outstanding items.
(iv) Final / Residual Balance payment cases
The register should be critically reviewed every month to see that
Final payment applications are not returned without the approval of the Group
Officer.
Ledger cards are completed on receipt of application whether in advance or in

an incomplete form and
(v)
How far missing credits can be adjusted on Collateral Evidence basis.

Register of Missing Credits
The Branch Officer should see that action is taken for adjustment either through
available records or Collateral Evidence on the basis of information already furnished.
If no information is furnished, it should be called for. He should also consider sending
peripatetic parties to obtain the information required.
(vi) Acceptance of Balances
After the issue of the Account Statements, returning of the detachable slips containing
the acceptance of balance is required to be watched. A report should be submitted to
the Branch Officer every month after September. The Branch Officer should not only
watch the receipt of Acceptance of Balance but also initiate action in getting those
were not received. He should also initiate action for necessary adjustments in the
accounts, in respect of AOBs received but balances are not accepted for the reasons
recorded therein.
GPF Manual
Page No. 30
Chapter-I
(vii)
Complaint cases
The Branch Officer should conduct a review of outstanding complaints periodically, to

see that action at appropriate level has been taken and to consider whether information
could be obtained through Peripatetic Parties.
(viii)
Broadsheets maintained in the Computer System
The Branch Officer should see in his monthly review, that the entries in the broadsheet
are made from the ledger cards and not vice versa, and the broadsheet is closed
regularly every month and the difference between the ledger and the Broadsheet is
properly explained.
(ix)
Review of Sectional Dak
The Branch Officer should have the dak register routed through him with a view to see
that the nature of complaints and to mark cases which need special attention of the
section concerned.
1.12
Review Notes
The review note on the results of independent review by the Branch Officer of this
Sections and Sectional records manual in Para 1.11.1 and 1.11.2 should not be filed
except under orders of the Accountant General (A&E).
1.13
Interest Calculations
The Branch Officer is responsible for checking a certain percentage of yearly

calculation of interest to see that, if there are mistakes, they are not of such a nature as
would require review of all the cards handled by a particular accountant or
accountants. As the work of interest calculation is done on honorarium basis the
Branch Officer should ensure that the calculations are accurate.
GPF Manual
Page No. 31
Chapter-I
1.14
Triennial Review by I.T.A
On receipt of triennial review report from the I.T.A the Branch Officer should examine
it critically and see why the deficiencies pointed out their in could not be noticed by
him, earlier and ensure that such deficiencies do not recur in future.
In short, the Branch Officer should be aware of the state of work in the Sections under
his charge and ensure that timely action is taken on the defects/omission noticed by
him personally or by the Section.
(Authority:- Para 6 of the Circular D.O letter No.2459 T.A.II/302-78 dated 3-10-78
from the A.D.A I(H), Office of the Comptroller and Auditor General New Delhi and
Comptroller and Auditor Generals confidential circular letter No. 252-T.A.II/54-79
dated 1.3.79)
1.15
Head Quarters instructions regarding maintenance of GPF Accounts
- refer to Annexure II to this Chapter.
GPF Manual
Page No. 32
Chapter-I
ANNEXURE I
(Note below Para 1.3.2)
Duties and responsibilities of the Centralised Units
1. Distribution of challan / vouchers received from CTS of all Districts of each
office.
2. Receipt of AO3s relating to Department whose accounts are compiled in
concerned offices, checking their correctness and preparation of series-wise
extract of credits in duplicate and furnishing them to the concerned PF section.
To illustrate
If the AO3 under 2210- Medical, Mandya District contains accounts
series as under:
M Series
Rs.100.00
GA Series
Rs. 80.00
CDP Series
Rs.140.00
Rs.320.00
Two separate extracts (series wise) giving Account Number name, amount of
credits / vouchers number in which deducted, head agreed with the total figures
of the schedule i.e in this case Rs.320/-. An indication should be made in the
main schedule, as well, in a register to be maintained in the centralised unit as
to record how the AO3s are distributed.
3. Maintenance of explanation sheets and UP Registers:
They should see that UP /un-allocable claims are kept at the barest minimum.
For this purpose, they should freely make use of the computerised indices and
consult the VLC Sections and unit accountants also. Only the items such as
those for which full particulars viz., Account Number, name and head of
account have not been furnished in the challan and also differences, if any,
between treasury figures and the details of cash credit, would figure in the UP
Registers maintained by centralised units. Other claims will be included in the
UP register maintained by each unit accountant.. It should be ensured that there
GPF Manual
Page No. 33
Chapter-I
is no case of wanting schedule in respect of any AO3. They should prepare

schedules pertaining to wanting schedules, if necessary, by consulting VLC
Sections and attach the same to relevant AO3 before they are sent to the EDP
(GPF). Distribution of schedules along with AO3s/cash credit challans will be
made district wise/major head-wise depending on the volume of transactions.
Action for the clearance of UP items of centralised units will have to be taken
by the concerned centralised units themselves. Separate UP registers (for
reasons like wrong account number in cash credit challan, wrong account
number, want of account number, etc., in AO3 ) and explanation sheets should
be maintained by each unit Accountant of the section. The unit Broadsheet
would continue to be maintained and closed by the concerned unit Accountant
adopting the figures furnished by the accountant maintaining the consolidated
Broadsheets.
4 FM I / II should see that all AO3s are obtained from VLC/CTS Section
promptly and figures are furnished to FM(C) Section according to a time
schedule approved by the Group Officer. Cases of delay should be promptly
reported to the AO (FM) (C) Group Officer. Discrepancies in AO3 should be
got promptly rectified in consultation with the VLC Sections. The dates fixed
for these items of work in the Calendar of Returns should be strictly observed.
Due date for making available the relevant credit schedules will be fixed by the
FMs section every year. These dates should be noted in the Calendar of
Returns and strictly observed.
5. Transfer entry proposed by VLC and other sections to be incorporated in their
CTL would be noted by FMI/II and an extract of TE should be noted in Inward
TE register of the section maintained for this purpose. Similarly, suspense slips
with ATM and schedules from AC sections will be received by FM(C). The
schedules received with S.S will be transmitted to the PF(EDP) section along
with the book figures (obtained from Book section). To watch receipt of
suspense slip to FM(C) sections, an inward Register of suspense slips will be
maintained by the FM(C) Section.
GPF Manual
Page No. 34
Chapter-I
6. FMI-II should also arrive at the book figure for the Major Head taking into
account the AO3, cash credits / debits, credits/debits suspense slips and TE
transaction. The break-up of the book figures should be furnished to the
concerned section. It is the responsibility of the unit accountant to agree their
figures with the book figures furnished by the centralised unit in FM(C).
7. ES IV Section which receives D.D/Cheques towards PF credits from outside
authority, should see that all the schedules/details of PF credits are enclosed to
the DD. If the supporting documents are not enclosed to the DD/Cheques, they
should return the same immediately to the sender, calling for the required
particulars. Whenever DDs are received with complete information/Schedules,
prompt action should be taken in remitting the DD to the Bank. (after getting
the classification checked by the centralised unit)
8. A flow chart with a short explanatory note is also enclosed.
9. The register mentioned in para 2 above will be in the proforma given below.
Sample entries are also given therein.
Dept. to Head to
which
AO3
relates
2210
Medical
Month
2/2006
District
Mandya
Amount
of AO3
How dealt
extracts
amt. sent to
section
Rs.320/- PF(V) GA
80
Balance Amt
in AO3 kept
Sn. Amt UP
PF 8
in
100/-
PFVI
(CDP)140/10. A progress report indicating the position in regard to receipt of AO3s etc, to the
centralised unit and despatch of the schedules / extracts etc., by the concerned
unit to the FM(C) section should be submitted to AO/FM(C) every Monday and
to the Group Officer by the 10th of every month.
GPF Manual
Page No. 35
Chapter-I
11. ES IV, CTS, VLC and Tappal Sections may note the revised arrangements and
ensure that the papers and schedules due in centralised units are sent promptly
to them.
12. Clarifications and doubts, if any, may be referred to FMI/II for clarification,
under the orders of the Group Officer concerned.
Chart for the functioning of Centralised Units

CASH SCHEDULES
AO3 SCHEDULES
TRY WISE
HEAD OF A/C WISE
FROM BOOK
FROM TRY
FROM TRY/ VLC SEC.
SECTION
CTS
CTS
SUSPENSE SLIP
TR.ENTRY
FM(C)
FM I & II (SORTS & COMPILES TRY WISE/

DEPTT WISE; FM(C) COMPILES THE
CONTROL FIGURES
EDP(PF) (Data entry is completed and agreement reports generated)

After the completion of Annual postings, interest calculation & balance compilation Account Slips are dispatched to individual subscribers.
EXPLANATORY NOTE
1. The records are received by the CTS Section from the Treasuries [Schedule of
payments & Schedule of receipts under 8009-GPF below each Service Major Head of
Account along with Challans, AO3s, & paid vouchers for each month from each
treasury]
2. The records relating to 8009-GPF will be transmitted to FMI / FM-II Sections
GPF Manual
Page No. 36
Chapter-I
3. The FM-I & FM-II sections will sort-out the AO3s and challans in accordance
with the alphabetical index series and send them to EDP(GPF) along with a schedule
for Book figure-along with Transfer entries if any booked by Book Section.
4. All suspense slips will be booked in by FM(C) and transmitted to EDP (GPF)
GPF Manual
Page No. 37
Chapter-I
ANNEXURE II
(Para 1.15)
Head Quarters instructions regarding maintenance of GPF Accounts
To conduct a systems review of the system of GPF Account to see that:
(i)
All the provisions of MSO (A&E)-I related to the GPF / CPF maintenance are
scrupulously followed.
(ii)
The provision of the Local GP Fund Manual are strictly adhered to.
(iii)
Other Rules and Regulations like Local GPF Rules, AIS, PF Rules etc. are
applied during subscription, nomination, temporary and final withdrawals etc.
As per Para 12.66 of the MSO (A&E) Vol. I, the missing credits could be adjusted on
the basis of the collateral evidence.
These provisions are intended to mitigate
hardships to subscribers and should accordingly be used sparingly and judiciously in

deserving cases. The review should gauge the quantum of missing credits in terms of
numbers which have been adjusted on the basis of the Collateral Evidence during the
last five years to satisfy that there is no overuse of these provisions to overturn the
systems. It should also be seen how the authenticity of the signatures of the DDOs /
Disbursing Officers / documents was being ensured before taking the Collateral
Evidence as bonafide. As per the provisions of the MSO ibid the AG should closely
watch the adjustment through the PF suspense and watch the clearance. The review
should therefore clearly spell out the steps taken by the office to trace the items
adjusted on collateral evidence and amounts which have been subsequently cleared
from the PF Suspense. Details of amounts written off during the past five years should
also be a part of above review.
A check list outlining the areas to be covered by the review is enclosed. This check list
gives a brief sequence of activities in the GPF wing and it should be seen that all the
items in the check list besides additional items as may be considered necessary are also
validated during the systems review.
GPF Manual
Page No. 38
Chapter-I
Check List
(i)
Receipt of Schedules:
(a)
It should be ensured that all the schedules/debit vouchers due to be received

from the treasuries are being received. The Branch Officer / Group Officer
should review every month to monitor completeness of schedules etc. from
treasuries. Wherever necessary Treasury Officers should be addressed for
wanting schedule and these should be followed until the schedules are
received.
(b)
The posting sections should check the schedules as soon as these are received
in the section. In case schedules are missing, the receipt sections should
immediately be informed. The receipt sections should immediately take up
with the Treasuries / DDOs for these missing schedules etc.
(ii)
Posting of Schedules:
(a)
It should be ensured by the Group Officer that monthly returns are submitted
by the Branch Officers of the Computer Sections on the monthly posting of
data in the package. He should ensure that the items are not left unposted until
they are seen and approved by the Branch Officers.
(b)
There should invariably be the monthly closing of the GPF posting as

prescribed under the provisions of the Para 12.54 of the MSO (A&E) I. The
totals of credits / debits of all the ledger cards should be reconciled with the
figures of the Detail Book every month. The purpose of the proving is to
agree the total of transactions as posted in the subscribers accounts with the
figures in the Accounts (Book figures).
(iii)
Maintenance of Review of Ledger Cards:

The ledger cards are the basic records of GPF maintenance. The Ledger Cards
should be reviewed six monthly (Para 12.64 of MSO). From this review the
GPF Manual
Page No. 39
Chapter-I
missing credit register should be updated. It should be ensured that letters

have been regularly and is maintained issued to the DDOs requesting for
details of the missing items.
As all the offices have got computerised system now, it should be seen that
Monthly reports regarding Missing Credits and Unposted Debits and Credits
are made available from the database / computer sections to the Manual Funds
Section and that the Funds sections are initiating regular / effective action for
clearance of these items. This information should also be utilized for weeding
out duplicate cards.
As per Para 12.65 of the MSO, prompt and effective steps should be taken to
minimize accretion of Unposted items and that DDOs are addressed every
month on this issue.
It should be seen whether the amounts adjusted on Collateral Evidence basis

are being updated promptly in the database / ledger cards and the accounts.
Due care must be given to the quality and authenticity of the documentation
relied on for collateral evidence as mentioned in the forwarding letter.
The General Index Register and Alphabetical Index Register is reviewed and
updated as per the provisions of the Para 12.14 of MSO (A&E).
(iv)
The Annual Accounts slip has details of all missing credits and debits and not
only of the current year.

(v)
It should be seen that there are no outstanding paras of ITA and the BO / DAG
has taken adequate action on the ITA reports. ITA also conducts a triennial review of
the ledger cards. This review should be updated and not in arrears. Action taken on
this review should be seen.
(vi)
It should be ensured that the role of the manual funds sections has been
redefined in the light of computerization. The Manual and Computer Sections should
work in tandem and complement each other.
GPF Manual
Page No. 40
Chapter-I
(vii)
A procedure manual for the use of computerized application has been
prepared, if not already done.

(viii)
It should be seen that
The computerized system has same DDOs master as the VLC.
The closure of accounts should be recorded in the database.
There are adequate linkages with the VLC where the offices have shifted to
Oracle software.
The historical data of the missing credits and debits has been uploaded in the
new software.
(ix)
The software has enough security measures to prevent misuse of the system.
The Review should point out the number of minus balance cases which have
been noticed during the last five years and the recoveries which have been effected
during this period.
(x)
It should be seen that the Headquarters instructions regarding the time
schedules of the GPF posting, reporting on the Missing credits / missing debits, PF
Suspense, Unposted items are being followed and reports on these activities are being
sent correctly and regularly.
(xi)
The Central Audit (CASS/CAP) should be effectively utilized to monitor
receipt of wanting schedules, weeding out duplicate card, posting of debits, clearance
of PF Suspense, monthly reconciliation of Ledger and Account records, etc.
(xii)
Annual certificate from the AG that system have been maintained regarding
Accounts maintenance including GPF subscription, withdrawals, final payment,

interest calculation and clearance of collateral evidence payments.
(Authority: Head Quarters D.O. Letter dated 2nd January 2004)
GPF Manual
Page No. 41
Chapter-II
Eligibility and Admissions
CHAPTER II
ELIGIBILITY AND ADMISSIONS
2.1
Introduction: The Government of Karnataka has amended the Karnataka
General Provident Fund Rules 1957. Subscription to the General Provident Fund was
made as compulsory to all of its employees with effect from 01/06/2002, vide Govt.
Notification No. FD 48 Mubani 2001 dated 08.03.2002 subject to certain conditions.
The amended provisions of the Karnataka General Provident Fund Rules 1957are
reproduced in the Annexure I
With effect from 1.4.2006 vide G.O. No. FD(SPL)04 PET 2005, Bangalore, dated 31st
March 2006 in respect of New recruits to Karnataka Government Service, the option
of the GPF Contribution is withdrawn. The details are enclosed to Annexure to this
Chapter.
2.1.1
Subscription to General Provident Fund
Substitution to Rules under Karnataka General Provident Fund Rules 1957

(1)
Subscription to the fund shall be compulsory with effect from 01/06/2002 vide
Govt. Notification No. FD 48 Mubani 2001 dated 08.03.2002
for Government servants except Group D employees specified in the

Karnataka Civil Services (Classification, Control and Appeal) Rules, 1957 in
pensionable service;
for every temporary Government servant from the date of completing two
years of continuous service.
(2)
In case of a Group-D employee who has already insured his life in the official
branch of the Karnataka Government Insurance Department and is unable to
insure further owing to overage or certified ill-health, subscription to the
General Provident Fund will be optional.
GPF Manual
Page No. 42
Chapter-II
(3)
If a permanent Group-D employee who is admitted as a compulsory subscriber

to the fund on account of the fact that his initial proposal for insurance in the
Official branch of the Karnataka Government Insurance department was
rejected is able to secure an insurance policy in the official branch
subsequently, the nature of such subscription will be changed from
compulsory to optional.
(4)
The conditions and rates of subscription to the Karnataka General Provident

Fund are governed by Rules 10, 11, 12 and 13 of the Karnataka General
Provident Fund Rules, 1957.
(5)
The minimum rate of monthly subscriptions payable by the subscriber is fixed

as equal to four percent of the average pay of the time scale of pay of the post
held by him.
(6)
The provisions of this rule shall not be applicable to a Government servant

who has one year of service prior to his retirement on superannuation from the
date of commencement of this rule.
2.1.2 According to Rules 4 and 5 of the Karnataka General Provident Fund Rules
1957 the executive authority is competent to judge the eligibility of the official to
subscribe to the General Provident Fund. The responsibility for recovery in respect of
Non Gazetted Officials and Gazetted Officers, whose pay is drawn on establishment
pay bills and Gazetted Officers who draw their own salary bills would rest with the
Head of Office and the Government respectively. This office will however watch the
recoveries and communicate the omission if any.
2.1.3 A subscriber to a Special Provident Fund is not permitted to subscribe to the
General Provident Fund also.
2.1.4 The eligibility of re-employed pensioners to subscribe to G.P.F is governed by
Rule 4(1) (d) of Karnataka General Provident Fund Rules, 1957.
GPF Manual
Page No. 43
Chapter-II
2.1.5 In case of doubt as to whether a Government servant is eligible to become a

subscriber to the Fund, the same should be referred to the State Government for
orders, before the claim is rejected.
Note : If in any cases where Govt, servants are prima-facie ineligible to subscribe to
the Provident Fund, their account may be closed under intimation to the Departmental
Officer (Head of the Office) / Head of the Department concerned.
2.1.6 If, on a scrutiny of the application the applicant is found eligible to become a
subscriber to the Fund, the applicant may be admitted as subscriber to the fund by the
concerned PF Section through EDP(GPF) Section, after following the procedure
detailed below.
(i)
Allotment of an account number in the Departmental Series Viz

S - Stamps, GA General Administration, PW Public Works, OT Other
Taxes etc and entry in the General Index register, and the Alphabetical Index
Register.
Note 1:
Noting in the Alphabetical Index Registers should be completed by the 10th
of each month in respect of all applications dealt with during the preceding month.
Note 2:
Application to G.P.F has to be accepted and Account number allotted by
the PF section dealing with the parent department to which the applicant belongs
irrespective of the department/office to which he/she is attached at the time of
submission of application which can be ascertained from the information furnished in
the application form.
(Authority:- No. O.O.4/1.10.85 FMI/GII/85-86 / 285)
(Authority : Para 4.33 of the Note on Provident Fund appended to CAGs Office
D.O Letter No. 2459-TA II / 302-78 dated 3.10.1978).
(ii)
Attestation of the entries relating to Name and Number etc in the space
provided at the top of the ledger account in the Computer system.
GPF Manual
Page No. 44
Chapter-II
Note 1:
Paragraph 12.32 to 12.34 read with paragraphs 12.56 and 12.57 of the
Manual of Standing Orders (A&E) Volume I requires that the original entries relating
to admission acceptance of nomination and receipt of declaration appearing at the top
of the ledger account should be attested by the Branch Officer. Such entries carried
forward from one ledger to another may be attested by the Section Officer.
Note 2:
In respect of General Provident Fund (Karnataka) Accounts, the account
number should be prefixed by letters indicating the department for example D.Afor
District Administration, EDN for Education.
Note 3:
Where there are more than one subscriber with identical names the name
of the subscribers father/husband should be ascertained and noted in the index

Registers; the subscribers should also be instructed to furnish the names of their
father/husband in the schedules of deductions.
(Authority: - Para 4.5 of the Note on Provident Fund appended to Comptroller
and Auditor Generals Office D.O Letter No.249-TA.II/302/78 dated 3.10.1978 &
Government of Karnataka Circular No. FD 358 APF 79 dated 5.12.1979)
Note 4:
G.O. regarding New GPF Scheme is included in New Pension Scheme
which is given in Annexure to this chapter, vide G.O. No. FD(SPL)04PET 2005,
Bangalore, dt. 31.3.2006:
2.2
Personal Files
Personal files should be opened and maintained on selective basis and should
invariably be maintained for the following categories
Final Payment cases
Complaint cases
All India Service Officers
Officers who are frequently transferred
Correspondence relating to missing credits.
GPF Manual
Page No. 45
Chapter-II
On the cover of the personal file, name of the subscriber, fathers name, account
number and designation of the subscriber from time to time should be indicated.
Each Accountant will maintain a record of personal files opened and it should be
brought upto date as and when new files are opened. On the transfer of the subscriber
to another unit the personal file should also be transferred to the other Accountant, a
note of such transfer being kept in the Register.
The receiving accountant will enter the file in his register.
The Registers should be closed and put upto the Branch Officer once a quarter on the
1st April, July, October and January.
(Authority:- Head Quarters Office General Circular No.44-AC II/1986 issued
under No.1091-AC II/260-85 dated 24.6.86 and Office Order No. 8 dated
8.86)
GPF Manual
Page No. 46
Chapter II
Annexure
(para2.1&Note 4 below para2.1.6)
G.O. REGARDING NEW PENSION SCHEME WHICH INTER-ALIA
INCLUDES POLICY DECISION REGARDING NEW GPF CONTRIBUTION
(Government Order No. FD(SPL) 04 PET2005, Bangalore Dated 31st March
2006)
Government Of Karnataka, while implementing the New Pension Policy for the new
recruits joining the service on or after 1/4/2006, vide Page 2, para (3) of the said GO
referred to above, have decided to withdraw the option of GPF for the new recruits
from 1.4.2006. The relevant portions of the GO is reproduced below for ready
reference.
G.O. regarding New Pension Scheme:
Government Order No. FD(SPL) 04 PET2005, Bangalore Dated 31st March 2006
ORDER
(1)
The New Defined Contributory Pension Scheme shall be mandatory to all new
recruits to the State Government service joining on or after 01.04.2006. The monthly
contribution shall be 10% of Basic Pay & Dearness Allowance thereon to be paid by
the employee and matched by the Statement Government in equal proportion.
However, there shall be no contribution from the Government in respect of individuals
who are not State Government employees.
(2)
The contributions and returns thereon shall be deposited in a non-withdrawable
Pension Tier I Account. The existing provisions of Defined Benefit Pension and
General Provident Fund shall not be available to the new recruits joining service on or
after 01.04.2006.
(3)
In addition to the above Pension Account, each Government Servant shall also
have a Voluntary Tier II withdrawable account at his option. This option is given as
GPF Manual
Page No. 47
Chapter II
the General Provident Fund shall be withdrawn for new recruits in

State Government from 01.04.2006. Government shall make no contribution
into this account. However, the employee shall be free to withdraw part or the entire
Tier II account of his money any time.
This withdrawable account shall not
constitute pension investment.

(4)
Government Servants under the new scheme shall normally exit at the age of
superannuation for Tier I of the pension system. At exit, the Government servant
shall be mandatorily required to invest 40% of pension wealth to purchase an annuity.
In case of Government employees, the annuity shall provide for pension for the life
time of the employee and his dependent parents and his spouse at the time of
retirement. The individual shall receive a lumpsum of the remaining pension wealth
which he would be free to utilise in any manner.
(5)
In the case of Government Servants who leave the scheme before attaining the
age of superannuation, the mandatory annuitisation shall be 80% of the pension wealth.
(6)
Separate Orders shall be issued appointing the Central Record Keeping Agency
and Pension Fund Managers. Till such time, the accumulated balances under each
individual account are transferred to them, contributions made by the Government
Servants and the matching contribution by the State Government shall be kept in the
Public Account of the State on which appropriate interest shall be given. But, this
shall b a purely temporary arrangement.
(7)
The Optional Tier II scheme shall not be made operative during the interim
period.
(8)
The Defined Benefit Pension to the employees of Grant-in-Aid educational
institutions shall be discontinued to the recruits joining on or after 01.04.2006. The

New Defined Contributory Pension Scheme shall be applicable to them on optional
basis to the employee and the employer and the option shall be exercised by both.
However, the employers contribution shall b met by the respective institutions and not
by the State Government.
GPF Manual
Page No. 48
Chapter II
(9)
The effective date for operationalisation of the new pension system shall be
from 1st April 2006.

(10)
Detailed guidelines and procedure for accounting contributions till the regular
Central Record Keeping Agency & Pension Fund Managers are appointed shall be
issued separately.
(11)
Clarifications, if any in implementing the New Defined Contributory Pension
Scheme shall be sought from the Special Officer (Pension), Finance Department, M.S.
Building, Bangalore.
(12)
Amendments to the Karnataka Civil Service Rules shall be issued in due
course.
GPF Manual
Page No. 49
Chapter III
Nominations
CHAPTER III
NOMINATIONS
3.1
Introduction
3.1.1 A subscriber shall at the time of joining the Fund, send to the Accounts
Officer concerned a nomination in the forms set forth in the first schedule to
KARNATAKA GENERAL PROVIDENT FUND Rule 1957 (FD71 APF 85 at
24.6.86) conferring on one or more persons the right to receive the amount that may
stand at his credit in the Fund, in the event of his death before that amount has
become payable or, having become payable has not been paid. In all case of
admission to the Fund the Branch Officer should see that the subscriber invariably
furnishes a nomination to avoid delay in settlement of claims at a later date.
In respect of Non Gazetted Subscribers the nominations have to be filed in the Service
Register in the same manner as is done in cases of nominations of other retirement
benefits.
(FD 48 Mubani 2001 dated 27/08/03). (Office Order in this regard in respect of
Gazetted Subscribers are issued under No. FM(C) O.O.No.2 dated 02/05/06)
(b)
The signature of a subscriber in the nomination is in token of authentication of
the document by the subscriber in his individual capacity (as opposed to official
capacity) and should therefore, be attested by two witnesses.
3.1.2 A nomination under Section 5(1) of the Provident Fund Act, 1925 must be in
accordance with the Rules as they may stand when it is made and must continue to be
in accordance with the rules as amended from time to time. The words duly made in
accordance with the rules of the Fund occurring in the Section are significant and in
view of these words the position is that a nomination once made in accordance with
the rules might lose its validity if the rules are subsequently altered or amended. A
nomination made invalid under another set of rules, if not revised as required by the
latter set of rules, loses the benefit of Section 5(1) of the P.F Act of 1925.
(Authority:- G.O.IFD No.F.22 (36) dated 5.1.1937)
GPF Manual
Page No. 50
Chapter III
Nominations
3.1.3 On receipt of the nomination, the Accountant should examine it to see
Whether it is in the prescribed form and is in conformity with the Rules.
In case it happens to be defective in any respect, the objection memorandum in

G.P.F form 21 should be issued.
In case it happens to be in order, and if the applicant is newly admitted to the

Fund, the procedure laid down in paragraph 2.1.6 (ii) should be followed.
These nominations will be filed in guard files in the order of account numbers for
each department and kept under lock and key in the custody of the Branch Officer. It
should be ensured that all nominations admitted during the month are kept in Branch
Officers custody by the 10th of next month, and a certificate to this effect should be
recorded in the General Index Register.
(Authority:-
C&AGs
endorsement
No.1238-Admn.II/26-Admn.1-51
dated
21.10.1952)
3.1.4 If and when a revised nomination is received, it should be scrutinised with
reference to the Rules and if it is in order the entry Revised Nomination dated
. Received and admitted should be recorded and attested by the Branch
Officer. After the revised nomination is admitted by the Branch Officer the earlier
nomination should be cancelled and returned to the subscriber.
3.1.5 When for any reason a nomination is removed from the Guard File the fact
should invariably be noted under the dated initials of the Branch Officer in the
Remarks column of the General Index Register (M.S.O(A&E) 65). A proper record
containing full information about the removal of the nominations should also be kept
in the File of Nominations duly attested by the Branch Officer. When a nomination is
replaced, the fact should be similarly noted in the relevant documents under proper
attestation by the Branch Officer.
(Authority:- Comptroller and Auditor Generals endorsement No.1238-Admn.II/26
Admn.1-51 dated 21.10.1962)
GPF Manual
Page No. 51
Chapter III
3.2
Nominations
3.2.1 With the introduction of the combined forms of application for admission to
Provident Funds and nominations the cases where nominations are not received are
not likely to be many. However, in cases where admission to Provident Fund are
made without nominations, the receipt of nomination should be watched and action
taken to obtain them expeditiously. A watch register of nominations should be
maintained in the following form and submitted to the Branch Officer on the 15th of
every month and to the Deputy Accountant General (Funds and Pensions) every
quarter on the 15th of April, July, October and January.
Account
No.
1
Name of the
Subscriber
2
Action
taken
3
Date of receipt of
nomination
4
Remarks
5
------------------------------------------------------------------------------------------(Authority:- S.O.No. P.F.I/General 414 dated 16.10.67 based on Comptroller and

Auditor Generals letter No.2487 (A&E). Admn,
II/335-67 dated 26.9.1967).
3.2.2 All the nominations in the custody of the Branch Officer should be verified by
a Gazetted Officer other than the Officer-in-charge of the Fund Section to be selected
by the Accountant General (A&E), once in three years. This verification should be
carried out annually in three batches so as to complete the verification of all the
nomination in a cycle of three years. As nominations are filed department-wise vide
para 391 of MSO (I) Vol. I those belonging to the Departments which would cover
about 1/3rd of the total number of nominations should be chosen for verification in
October of each year. If at the time of verification a nomination is not forthcoming a
Memo should at once be issued calling for the same. The verification report of the
Gazetted Officer nominated for the purpose of verification together with the replies of
the Section should be submitted to the Deputy Accountant General (Funds) before the
end of December.
(Authority:- Comptroller and Auditor generals letter No. 1809-Admn. II/99-58
dated nil/7/58).
GPF Manual
Page No. 52
Chapter III
3.3
Nominations
Scrutiny of Nomination
While Scrutinising nomination it should be seen that the account number is quoted, if it is a revision of the nomination.
the name/names of the nominee/nominees together with his/her/their/address
and relationship, if any, are fully stated.
a married officer has not bequeathed any portion of his deposits to any one
other than the members of the family as defined in the G.P.Fund Rules.
the status of the nominee whether major or minor is indicated and if the
nominee is a minor, the age or date of birth is stated.
the share payable to each nominee is indicated and that the total of the shares
covers the whole amount at credit.
the full name and address of the person to whom the minors share is to be
paid is indicated.
parentage i.e the full name of the father of the nominee is stated.
if the nomination is in an Indian language the depositors signature is
transliterated dated and attested by two witnesses.
the signature of the subscriber in the nomination is attested by two witnesses
as a precaution against fraud (Section 57(7) of the Indian Evidence Act does
not exempt any subscriber even if he is a Gazetted Officer from such
attestation by witnesses).
3.4
Preservation of Nominations
At the time of final closing of the Provident Fund Accounts, the nominations relating
to such accounts should be segregated into two guard files depending upon the period
GPF Manual
Page No. 53
Chapter III
Nominations
of preservation. After making a note of final payment, the nomination should be kept
in the relevant guard files as indicated.
(a)
Nominations relating to accounts in which final payments were/are made to
subscribers themselves or to the major members of the family in accordance with

these nominations should be kept in one guard file. The period of preservation of
these nominations is SIX YEARS and in cases where payments were made prior to
1.4.1964 and THREE YEARS in cases where payments are made after 1.4.1964.
(b)
Nominations relating to accounts in which final payment were/are made to
minors according to nominations or in any other manner should be kept in another

guard file. The period of preservation of these nominations is thirty years in cases
where payments were made prior to 1.4.1964 and 25 YEARS in cases where the
payments are made after 31.3.1964.
(Authority:-
Comptroller and Auditor Generals Office letter No. 1072-T. Admn-
II/282-70 dated 19.6.1970 and 19.9.1970).

(c)
As per government directions vide FD 48 Mubani 2002 dt.27-8-203 the
nominations in respect of non-gazetted government servants shall be pasted in their

Service Registers and in respect of gazetted government officers they shall be kept in
their personal files in GE Sections along with other Nominations.
(d)
As per Government letter No. Nil 48 Mubani 2002 27.8.2003, the nominations
in respect of Non-Gazetted Government Servants shall be pasted in Service Register.

Gazetted Government Servants shall be kept in concerned case files in GE Sections
along with other nominations.
[Government directions vide FD 48 Mubani 2002 dated27-8-2003]
3.5
Decisions, Interpretations and Orders issued in respect of Nominations:-
3.5.1
CAGs Instructions
(1)
According to sub-rule (4) of Rule 8 of the Karnataka General Provident Fund
Rules, 1957, a subscriber to the Fund may, at any time cancel a nomination by
GPF Manual
Page No. 54
Chapter III
Nominations
sending a notice in writing to this office. The provision to this sub-rule enjoins that
the subscriber should along with such notice of cancellation, send a fresh nomination
made in accordance with the rules.
A question arose whether the failure on the part of a subscriber to send a fresh
nomination along with the notice, in writing, of cancellation of an earlier nomination
made by him (and duly accepted in this office) would render the notice in effective.
The Government of India in consultation with the Ministry of Law have decided that a
revised nomination executed by the subscriber and submitted to the Head of Office is
valid not withstanding the fact that it did not reach the Account Officer before the
death of the subscriber (Letter No. 993 A/3-52 dt. 23.11.62 of the C&AG addressed to
all Accountant General (Case No. PFI/Genl/1-18/62-63)
(2) The Ministry of Law have advised that when the provisions of the Provident Fund
Act, 1925 (Central Act No.XIX) specifically permit a subscriber, at any time to cancel
a nomination duly made under the rules of the Fund, by notice given in the manner
and to the authority prescribed by these rules, the requirement that the notice of
cancellation should be accompanied by a fresh nomination is only directory and not
mandatory. The notice of cancellation of a nomination given in clear and
unambiguous terms would therefore be valid and effective even though a fresh
nomination is not furnished by the subscriber. In view of the ruling given by the
Ministry of Law it would not be in order to make the payment of the deposit in the
Provident Fund Account on the basis of the nomination which has been expressly
cancelled by the subscriber by a notice given in clear and unambiguous terms but
which is not replaced by another valid nomination. After receiving such a notice or
cancellation of a nomination, the nomination should be cancelled forthwith and
returned to the subscriber. If the subscriber fails to furnish along with the notice of
cancellation or separately in due course, a fresh nomination which is in accordance
with the rules and the Provident Fund deposit becomes payable as a result of the death
GPF Manual
Page No. 55
Chapter III
Nominations
of the subscriber, the payment should be made in accordance with the Rules of the
fund as if no valid nomination subsists.
(Authority:-Comptroller and Auditor Generals Letter No. 365-A/151-52 dated
6.4.1953 quoted below para 19 of the Manual of Provident Fund, Saurashtra).
(3)
A subscriber to the G.P Fund should not, if he objects, be asked to disclose the
name of his wife if she is the nominee. Payment should be made simply on proof of
identity being furnished.
3.5.2 Govt. of Karnataka Decisions
(1)
A subscriber may change the nomination even after retirement/discharge etc.,
so long as the amount at the credit of the subscriber is not paid provided the changes
or revised nomination are made and notified in accordance with the relevant Provident
Fund Rules.
(Authority:- G.O.K.O.M No. FD 94/PF 60 dated 1.11.1960)
(2)
In view of the inclusion of a step-son/step-daughter in the term family for
purpose of nomination under Rule 8 of the Karnataka General Provident Fund Rules,
1957, the subscriber should, if he wishes to nominate his step-son/step-daughter
furnish a certificate to the effect than the other member(s) included in the definition of
family in Rule 2 of the said Rules are not surviving and the right conferred on the
step-son/step-daughter shall become invalid in the event of his subsequently acquiring
other members of the family as defined in Rule 2(c), IBID.
(Authority:- Government of Karnataka O.M No. FD 154 PF 70 dated 27th August
1970)
(3)
Provident Fund is neither a debt nor a security for purposes of recovery under
the succession certificate. Therefore, the payment of the balance in a deceased

subscribers account should be made according to the nomination, if one subsists, and
on the basis of a succession certificate.
Under the Mohammedans Law, the mother is not the Natural Guardian of her minor
children. The father along or, if he is dead, his executor will be the legal guardian of
GPF Manual
Page No. 56
Chapter III
Nominations
the minors. If there is no father, the amount will have to be paid as per Rule 20A. In
any case, the person receiving the payment should execute an indemnity bond along
with two sureties.
(Authority:- Government of Karnataka Letter No. FD 154 GPF 67 dated 25.8.67 to
the Accountant General Bangalore).
3.5.3 Government of India Decisions
(1)
The title of a widow, who is the nominee according to the declaration to
receive payment of the G.P.F and money at the credit of her deceased husbands
account is not affected (except in the event of judicial separation) by her subsequent
remarriage as the money is vested in her at the time of the subscribers death.
(Authority:- G.O.I FD Circular Letter No. F(22) (1) R.II/36 dated 30.1.1936 and
GOI Cabinet Secretariat (DPAR) Letter No.11/14/72-AIS(II) dated 4.4.1976)
(2)
Although the expression persons has not been defined in the P.F.Act 1935
(CA XIX of 1935) Section 3(42) of General Clauses Act 1897 (CAX of 1897) defines
person as including any company or association or body of individuals whether
incorporated or not. An institution in this case may be considered to be judicial person
and as such may be deemed to come under the expression person occurring in
Section 3(2) of the P.F Act 1925 (CA XIX of 1925). In this view there is no objection
to a subscriber having no family nominating an institution to receive the accumulation
in his Fund account in the event of his death.
(Authority:- G.O.I.M.F Dept of Expenditure) Letter No.2976/EA(B) 59 dated
1.9.1959).
(3)
Government of India have held that death should not be specified as one of the
contingencies as it is redundant and misleading. However, nominations already made

by the subscribers and accepted by the Accounts Officers in which death has been
specified as a contingency should not be treated as invalid.
(Authority:- F.O.I.M.F Letter No. F.28(18) EV/50 dated 12.11.1957)
GPF Manual
Page No. 57
Chapter III
(4)
Nominations
Creating a lien on the G.P.F Money
A subscriber to the G.P.Fund cannot create a lien in favour of Government on the sum
at his credit in the Fund with a view to substitute such lien for existing security
deposits.
(Authority:- G.O.I.F.D No. 1020 dated 25.2.10)
3.5.4
Bequester in Nomination
A depositor should be allowed all reasonable latitude in making bequests in his

declaration and, if he desires to do so, he should be entirely at liberty to name either a
particular widow or a particular child as the sole beneficiary in respect of his saving in
the Fund.
3.5.5 Nominations made by Christian and Mohammadan subscribers in favour of
adopted children should not be accepted as such adoption is not recognised under
Law.
(Authority:- Letter No. 2884 dated 17.9.42 from the Govt. Solicitor Composite,
Madras)
3.5.6 Where a subscriber is a minor he shall be required to make the nomination
only on his/her attaining the age of majority.
3.6
Inter pleader suit in cases affecting liability of a subscriber interest
When a case in a concrete form affecting the liability of a subscribers interest in the
Fund to any assignment or encumbrance executed or assumed to be executed by him
arises, it should be reported to the Government of India, or to the State Government as
the case may be so that, an inter pleader suit may be brought for a decision in a court
of law.
3.7
Validity of Nominations under the P.F Act, 1925
3.7.1 (a)
The correct position with regard to the nomination made under Section
5(1) of the Provident Fund Act, 1925 is that the section in question does not itself
GPF Manual
Page No. 58
Chapter III
Nominations
provide for nominations to be made and that is does not itself create any right in
favour of the nominee. It merely gives protection and force to a nomination made in
accordance with the rules of a Provident Fund. If, therefore, a provision exists in any
Provident Fund Rules, rendering nominations invalid on marriage, nominations (even
if valid when made) will become ineffective if subscribers marry or re-marry and will
not be nominations to which the protection of Section 5(1) of the Act could extend.
3.7.1(b)
A question was raised, whether a nominee has an absolute right to
receive the Provident Fund assets of a deceased Government servant and to dispose it
of in any manner he/she liked?
It was
held by the Ministry of Finance, in
consultation with the Ministry of Law, that payment of Provident Fund money in
accordance with the nominations earns a valid discharge for the Government but if
any Court of Law decrees that payment should be made to person(s) other than the
nominee before actual payment has been made to the nominee(s),
only then, the
orders of the court will have to be complied with.

These orders would apply to all cases where a Court of Law orders payment of
Provident Fund money otherwise than in accordance with the nomination irrespective
of whether the nomination is held invalid or not.
(Authority:- Comptroller and Auditor Generals Letter No.1993-T Admn. II/128-68
dated 19.9.69 and Letter No. 4697-T Admn.II/128-68 dated 30.12.1969 addressed to
the Accountant General, Karnataka, Bangalore).
3.8
Conditional and Alternative Nominations
A conditional declaration (except an alternative one) is objectionable. Literally an

alternative one is also conditional but when the conditions stated is the death of the
first nominee there is no objection to the acceptance of such a declaration.
3.9
Mis-statements in Nominations
3.9.1 It has been decided that if the subscriber make a mis-statement of fact in a
nomination, it will become null and void and the G.P.F money left by the deceased
GPF Manual
Page No. 59
Chapter III
Nominations
should be disposed of in terms of section 4(1) (c) (ii) of G.P.F Act, 1925 (Act XIX of
1925) as if no nomination has been made. (Relaxation of the provisions of the G.P.F
Rules requires sanction by the State Government).
3.9.2 In a recent case a State Government issued a sanction in relaxation of the
relevant provisions of the State Provident Fund Rules, with a view to permit an
individual subscriber to nominate his brother and mother as nominees for the payment
of his Provident Fund deposit in preference to his wife. The question whether the said
nomination could be held to be a nomination duly made in accordance with the rules
of the fund as contemplated in section 5(1) of the Provident Fund Act, 1925 was
referred to the Ministry of Law whose opinion is reproduced in the following
paragraph.
The provision of Section 5(1) of the Provident Fund Act 1925 relating to the rights of
the nominee are applicable notwithstanding anything contained in any law for the
time being in force and prevail over those contained in any enactment including the
rules framed there-under. In order that nominee may be entitled to rights conferred by
the said sub-section under the proviso to Rule 5(1) of the General Provident Fund
Rules and corresponding provisions of other Provident Fund Rules, where a
subscriber has a family, as defined in the rules, no nomination can be made in favour
of any person or persons other than members of his family. Thus the nomination made
in favour of the mother and brother of the subscriber, who are not included in the term
Family as defined in the rules, when other members of the family are surviving is
ineffective and the nominees would not be entitled to the right conferred by the said
sub-section notwithstanding the relaxation sanctioned by the Government. A contrary
conclusion would go to defeat an important object of the Fund as contemplated in the
Provident Fund Act 1925, namely, to make provision for the members of the family of
the subscriber to the Fund, have to be interpreted so as to carry out the object or the
intention of the enactment and not to defeat the same. It follows, therefore, that the
GPF Manual
Page No. 60
Chapter III
Nominations
reply to the question raised in para was in the negative and that the method adopted by
the State Government in relaxing the rules cannot be commended as legally sound.
(Authority:- Comptroller and Auditor Generals Letter No. 209/A/350/53 dated
16.2.54)
3.9.3 Declaration, whether original or revised, in which specific sum or sums are
mentioned are not to be rejected on the ground that the subscriber cannot declare a
specific amount when his or her deposit is nil at time of his/her admission to the
Fund.
3.10
Disposal of balance at the credit of a subscriber in cases when specific
sum or sums have been mentioned in the declaration

3.10.1 In cases of declaration allotting a specific sum to one of the nominees, the
balance being distributable to the other nominees in certain specific shares, when the
balance at the credit of the subscriber falls short of the specified sum the share of
nominee entitled to the specified sum should be the first charge on the balance
Example: If Rs.1,000/- has been specified in the declaration as payable to nominee
A and the balance to other nominees B and C in the equal shares and the
balance at credit is only Rs.900 A will get Rs.900 and nothing is payable to the
other nominees B and C..
3.10.2 In cases where specific amounts have been declared in favour of each of
several nominees and the balance at credit is less than the sum total of amounts
mentioned for the nominees the amount should be disbursed in the order mentioned in
the declaration
Example:
If Rs.1,000/- has been specified as payable to nominee A Rs.500/- to
nominee B and Rs.300 to nominee C and the balance at the credit is only Rs.1,500,
A will get Rs.1,000/-, B Rs.500/- and C will get nothing.
3.10.3 However, if the balance is more than the sum total of the amounts mentioned
for the nominees the balance left after disbursement of the amounts specified in the
GPF Manual
Page No. 61
Chapter III
Nominations
declaration for the respective nominees should be distributed equally among the
nominees as if no declaration has been made.
Note: In both the cases referred to above prior orders of the Accountant General
(A&E) should be obtained.
(Authority:- Para 1311 of P.F Manual of Accountant General, Madras).
3.11
Loss of Nomination
In the case of loss of nominations from the custody of the Accounts Officer, noticed at
the time of final settlement of the P.F account of deceased subscriber, each individual
case has to be dealt with on its merits as and when it arises. If there is only one
member in the family there may not be any difficulty in authorising the payment
straightway to that member and no difficulties are likely to arise also. In the case in
which there are two or more members whether they are agreeable to the payment
being made to one of them or in agreed shares.
(Authority:- Comptroller and Auditor Generals Letter No. 1706 Admn. II 558/54
dated 10.12.1954).
GPF Manual
Page No. 62
Chapter IV
Subscription
CHAPTER IV
SUBSCRIPTION
4.1
Conditions and Rates of Subscriptions
4.1.1. The conditions and rates of subscription to the Karnataka General Provident
Fund are governed by Rules 10,11,12 and 13 of the Karnataka General Provident
Fund Rules, 1957.
4.1.2. 1. Title and commencement:- (1) These rules may be called the Karnataka
General Provident Fund (Amendment Rules, 2002.
(2) It shall come into force with effect from the first day of June 2002.
2. Amendment of rule 2:-
In rule 2 of the Karnataka General Provident Fund
Rules, 1957 (hereinafter referred to as the said rules), clause (aa) shall be renumbered
as clause (ab) and before clause (ab) as so renumbered, the following clause shall be
inserted, namely:(aa) average pay means the amount equal to the mean between the minimum and
maximum of Time Scale of Pay of the post held by the subscriber
3. Substitution of rule 5:- For rule 5 of the said rules, the following shall be
substituted, namely:5(1) Subscription to the fund shall be compulsory with effect from 01/06/2002 vide
Government Notification No. FD 48 Mubani 2001 dated 08.03.2002
for Government servants except Group D employees specified in the

Karnataka Civil Services (Classification, Control and Appeal) Rules, 1957 in
pensionable service;
for every temporary Government servants from the date of completing two
years of continuous service.
GPF Manual
Page No. 63
Chapter IV
(2)
Subscription
In case of a Group D employee who has already insured his life in the
official branch of the Karnataka Government Insurance department and is

unable to insure further owing to overage or certified ill-health, subscription to
the General Provident Fund will be optional.
(3)
If a permanent Group D employee who is admitted as a compulsory
subscriber to the fund on account of the fact that his initial proposal for
insurance in the Official branch of the Karnataka Government Insurance
department was rejected is able to secure an insurance policy in the official
branch subsequently, the nature of such subscription will be changed from
compulsory to optional.
(4)
The provisions of this rule shall not be applicable to a Government
servant who has one year of service prior to his retirement on superannuation
from the date of commencement of this rule i.e., 01-06-2002.
4.
Substitution of rule 11:- For rule 11 of the said rules the following rule shall
be substituted, namely
11.(1) The minimum rate of monthly subscriptions payable by the subscriber
shall be fixed as equal to four percent of the average pay of the time scale of
pay of the post held by him as indicated in the table in the next page:-
GPF Manual
Page No. 64
Chapter IV
Subscription
Table
Sl. No
Scale of pay
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
2500-3850
2600-4350
2775-4950
3000-5450
3300-6300
3850-7050
4150-7850
4575-8400
5200-9580
5575-10620
6000-11200
6300-11840
7400-13120
8000-13440
9580-14200
10620-14960
11520-15840
12800-16720
13820-17220
14960-20720
(2)
Amount of minimum monthly

subscription
(in Rupees)
130
140
155
170
195
220
240
260
300
325
345
365
400
430
480
515
550
590
625
715
A subscriber may at his option, propose subscription higher than the
minimum subject to maximum of basic pay of the post held by him.

(3)
Where a subscriber is promoted or appointed to a post carrying a scale
of pay higher than that held by him and there is no likelihood of his reversion
to this original post, he shall enhance the subscription as will make the total
subscription to an amount of the basic pay for the scale of pay applicable to
the post to which he is promoted or appointed.
(4)
A subscriber who is granted selection time scale of pay or Senior scale
of pay assigned to the post held by him, in accordance with the provision of
the Karnataka Civil Services (Time bound Advancement) Rules, 1983 or the
Karnataka Civil Services (Automatic Grant of Special Promotion to Senior
Scale of pay) Rules, 1991 shall so effect such further subscription as will make
GPF Manual
Page No. 65
Chapter IV
Subscription
the total subscription equal to amount which shall not be less than the
minimum amount of the monthly subscription prescribed for the said selection
time scale of pay or senior scale of pay, as the case may be.
(5)
The amount of subscription shall be expressed in whole rupees.
(6)
For the purposes of sub-rule (1) the average pay of a subscriber shall
be in the case of a subscriber who was in Government service on the 31st March
of the preceding year, the average pay to which he was entitled on that date:
Provided that,o
if the subscriber was on leave on the said date and elected not to subscribe
during such leave or was under suspension on the said date, his average
pay shall be the average pay to which he was entitled on the first day after
his return to duty;
if the subscriber was on deputation out of India on the said date or was on
leave on the said date and continues to be on leave and has elected to
subscribe during such leave, his average pay shall be the average pay to
which he would have been entitled had he been on duty in India;
if the subscriber joined the Fund for the first time under the operation of
rule 5, on a day subsequent to the said date, his average pay shall be the
emoluments to which he was entitled on such subsequent date;
in the case of a subscriber who was not in Government service on the 31st
March of the preceding year, the average pay to which he was entitled on the
first day of his service or, if he joined the Fund for the first time under
operation of rule 5, on a date subsequent to the first day of his service, the
average pay to which he was entitled on such subsequent date.
GPF Manual
Page No. 66
Chapter IV
(7)
Subscription
The subscriber shall intimate the fixation of the amount of his monthly
subscription in each year in the following manner;
If he was on duty on the 31st March of the preceding year, by the
deduction which he makes in this behalf from his pay bill for that month;
If he was on leave on the 31st March of the preceding year and elected
not to subscribe during such leave, or was under suspension on that date, by
the deduction which he makes in this behalf from first pay bill after his return
to duty;
If he has entered Government service for the first time during the year,
or if he is compulsorily required to join the Fund from a particular date under

rule 5 or joins the Fund for the first time by the deduction which he makes in
this behalf from his pay bill for the month during which he joins the Fund;
If he was on leave on the 31st March of the preceding year and
continues to be on leave and has elected to subscribe during such leave by the
deduction which he causes to be made in this behalf from his salary bill for
that month;
If he was on foreign service on the 31st March of the preceding year,
by the amount credited by him into the treasury on account of subscription for
the month of April in the current year.
(8)
Government servants are permitted to enhance or reduce the rate of
subscription to the General Provident Fund once at any time during the course
of the year and the amount of subscription so fixed shall remain unchanged
during that year.
(9)
Government of Karnataka have directed as follows:
The subscriptions to General Provident Fund shall be stopped six
months prior to the date of retirement of the Government servant.

GPF Manual
Page No. 67
Chapter IV
Subscription
All the Controlling Officers should obtain and send the Final
Withdrawal Applications, after recording necessary certificates regarding the

last deduction of subscription and the temporary advances sanctioned during
the last 12 months and the amounts due for recovery, complete in all respects
immediately after recovery is stopped to enable the Accountant General to
arrange for authorisation on the dates of retirement of the subscribers.
No temporary advances under the above said rules shall be sanctioned
during the last six months of service of subscribers retiring on attaining the
age of superannuation.
While sanctioning any temporary advance to subscribers under above
said rules at any time prior to the period of stoppage of subscriptions, the
authority competent to sanction the advance shall fix the number of
instalments of recovery of the advance in such a manner that the advance is
recovered fully, six months prior to the date on which subscribers to the fund
would cease to be in services on retirement, consequent on attaining the age of
superannuation.
There shall be no recovery of any advances during the last six months
of service of subscribers to the fund retiring from service consequent on

attaining the age of superannuation.
(Authority:- G.O.K.No. FD 35/KPF 83/25.8.1983 and FD 53 APF 84 dt. 30.10.84)
Note: Subscriptions should not be paid in advance, except in cases where pay is paid
in advance owing to transfer or long leave out of India.
(Authority: CAGs letter No. 1694 dated 30.8.1909)
5.
Omission of rule 17:- Rule 17 of the said rules shall be omitted.
6.
Omission of Annexure I:- Annexure I to the said rules shall be omitted.
7.
Omission of Second, Third and Fourth Schedules:-
Second schedule,
Third Schedule and Fourth Schedule to the said rule shall be omitted.
GPF Manual
Page No. 68
Chapter IV
8.
Subscription
Substitution of Form No.1:- For Form No.1 to the said rules, the following
shall be substituted, namely.,

Form. No.1
Application for admission to the Karnataka General Provident Fund.
(To be submitted in duplicate and only for the first time)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Name of the Applicant (including surname) (in Block

Letters)
Marital Status
Fathers/Husbands name
Designation and Office to which attached
Parent Department
State service / Cadre to which the applicant belongs
Basic pay per month and the Scale of pay
Rate of subscription per mensum in whole rupees (Not less
than minimum monthly subscription vide Rule 5 of the
Karnataka General Provident Fund Rules)
If subscriber to any other Fund, name of such fund (GPF /
AISPF etc)
Whether compulsory or optional subscriber (vide Rule 5 of
the Karnataka General Provident Fund Rules)
Date of Birth
Date of Commencement of service
Head of Account to which the pay and allowances are
debited
Remarks
I agree to abide by all rules of the Fund and any alteration that may be made in
them from time to time.

Certified that I am sending the application for the first time and no account
number has been allotted to me at any time before.
A form of nomination in the prescribed form duly filled in is enclosed
Station:
Signature of the Applicant
Date :
Office and Designation

Instructions
(1)
Admission application may be sent at any time of the year.
GPF Manual
Page No. 69
Chapter IV
Subscription
(2)
Only one Account number is allotted to each subscriber
(3)
The application should invariably be accompanied by the appropriate form

of nomination duly filled in
(4)
Subscription to General Provident Fund is compulsory in the case of

permanent officers of Group D employees who, under the conditions of
their service are required to insure their lives in the official branch of the
Karnataka Government Insurance Department, but are unable to do so,
owing to over-age or certified ill health.
(5)
Subscription to General Provident Fund is to be commenced only after an

account number is allotted by the Accountant General.
(6)
Admission application is to be forwarded by the Head of the Department /

Head of the Office.
For use in the Office of the Accountant General (A&E) in Karnataka, Bangalore
No. PF
Dated
Returned,
Account
No.................
is
allotted
to
Sri./Smt.
..............................................
Kindly quote this number along with the prefix in all the correspondence
connected therewith.
Section Officer / PF
To
...................
...................
...................
By Order and in the name

of the Governor of Karnataka
(Office order No.FD 48 Mubani 2001 dated 8-3-2002)
GPF Manual
Page No. 70
Chapter IV
Subscription
Government of Karnataka decision

Accounting of arrears of Hyderabad scales of pay credited to the GPF accounts
of Primary School Teacher
Government of Karnataka in their order no. ED 15 PMW 82 dated. 8.7.86 sanctioned
the Hyderabad scales of pay to all the Primary School Teacher in the state and ordered
that the arrears payable for the period from 1.1.78 to 31.3.86 should be credited to the
General Provident account to be opened in the name of each such teacher. The
amount to be credited to the G.P Fund account should be withdrawn only after their
retirement a cessation from service and no advance also should be sanctioned from
this amount.
The Primary School Teachers who had not opened G.P.F account are now opening
G.P.F account and PF sections are allotting account numbers. The orders of pay
drawn are credited to the G.P.F accounts so opened.
In order to watch the compliance of the orders of Government, all such lump sum
credits representing the arrears of Pay should be noted distinctly in Red ink in the
ledger card indicating in branches that they relate to Hyderabad scale arrears. At the
time of closing of the accounts of the year interest should be calculated separately for
such credits and the account showing Opening balance, Deposits, Interest and Closing
balance should be drawn separately in the column provided in the ledger card. In the
account slip this account should be shown separately as in the ledger card.
The particulars of teachers for whom the arrears in Hyderabad scales of pay have been
drawn and credited to Provident Fund may be called for from the department and
check the credits in their Provident Fund accounts with reference to the particulars
received.
(Authority:- O.O. 24/13.2.87 FM(C)/GII/86-87/551 and Government Order No. ED
15 PMW 82 dated 8.7.86)
GPF Manual
Page No. 71
Chapter IV
Subscription
Note: Subscriptions should not be paid in advance except in cases where pay is
paid in advance owing to transfer or long leave out of India.
(Authority:- Comptroller and Auditor Generals letter No. 1694 dated 30.8.1909)
4.2
Accounting and refund of erroneous/Excess subscription to P.F
Excess payment of subscription to the G.P.F should be adjusted by deduction from the
subscription in the subsequent month under intimation to the Subscriber and Head of
Office. Final settlement of such recoveries should be watched through the Objection
Book. Provisions of the note below para 12.18 of M.S.O(A&E) Vol.I should also be
kept in view.
4.3
Unauthorised subscriptions
4.3.1 Unauthorised subscriptions where a subscriber continues to subscribe beyond

the date up to which he is eligible to subscribe should be adjusted in the subscribers
account and payment made at the time of final settlement without interest on such
subscriptions. The fact of such erroneous recovery should also be brought to the
notice of the subscriber/drawing officer as soon as they come to light.
4.3.2 The unauthorised subscriptions recovered from subscribers who are not
eligible to subscribe should be kept as an unposted item in the explanation sheet and
their clearance watched through the explanation sheet. Whenever unauthorised
recoveries are authorised/refunded to the Government servants, relevant unposted
items pertaining to the various months should be linked.
4.3.3 Unauthorised subscriptions will have to be credited to the relevant P.F head of
account instead of adjusting under the receipt head of account Miscellaneous, as
such recoveries are not in the nature of revenue of the Government. This will not also
enjoy immunity from attachment as it cannot be considered as a compulsory deposit
under section 2(a) of the P.F Act.
GPF Manual
Page No. 72
Chapter IV
Subscription
4.3.4 Unauthorised recoveries remains unclaimed for over two years should be
transferred to Unclaimed Deposits. These unclaimed deposits will lapse to
Government after a period of 3 years prescribed for lapsing of similar unclaimed
deposits (in cases where the whereabouts of the subscriber are not known) under
orders of the Deputy Accountant General (P&F)
(Authority : Comptroller and Auditor Generals Circular No. 2950 TA II/392-76
dated 23.11.1967)
4.3.5 Whenever the amount of subscription differs from that fixed for the year and
there is no information available in the schedule about the cause of the variation, an
enquiry should be made from the Head of the Office/subscriber, as the case may be
and the discrepancy set right or explained suitably.
4.4
Stoppage of subscription for six months prior to retirement
The G.P.F subscriptions may be stopped six months prior to the retirement date
(superannuation) of the Government servant. This stoppage will not affect the
payment of bonus as per the Government Order No. FD 10 APF 78 dated 29.9.1978
provided that the subscriber has not withdrawn the amount at his credit five years
prior to his retirement. The subscriber belonging to higher income group, who are
retiring in the middle of a year may be permitted to adjust the subscriptions during the
last year of service in such a way that they get the rebate for Income Tax that year
also. This provision is effective from 1st October 1979, and is applicable to persons
who retire three months after that date.
(Authority:- Govt. of Karnataka Order No.(i) FD 53 APF 79 dated 4.10.79 and
FD53/APF 84 dated 30.10.84)
GPF Manual
Page No. 73
Chapter V
Temporary Advances
CHAPTER V
TEMPORARY ADVANCES
5.1
Introduction: The Fund is designed solely for the protection of subscribers
family against his sudden demise or if he survives until retirement to provide both to
him and the family with additional resources in his old age. Anything which interferes
with a subscribers normal accumulation detracts from his purpose and tends to defeat
the very purpose of the Fund. The Fund should not be regarded as a banking account.
The grant of temporary advances from the General Provident Fund (Karnataka) is
governed by the rules framed and the instructions, clarification or orders issued from
time to time by the Government of Karnataka in the background of the above
principles.
Note:- When an advance is sanctioned under Rule 15 before repayment of last
instalment of any previous advance is completed the balance of any advance not
recovered shall be added to the advance so sanctioned and the instalment of recovery
shall refixed with reference to the consolidated amount.
5.2
Power to Sanction of Advances
5.2.1 (A)
The following powers to sanction G.P.F advance have been delegated
to the Heads of Departments and others.

(i)
Heads of Department
(ii)
Any number of advances without any restrictions

subject to a maximum of 80% of the balance as
on the date of sanction both for ordinary and
special reasons.
Upto 3 advances both for ordinary and special
reasons subject to a maximum of Rs.50,000/- in
each case
Upto 3 advances for ordinary and special reasons
subject to a maximum of Rs.25,000/- in each case
Officers
having
the
jurisdiction of two district
officers.
(iii) District Officers having
jurisdiction of one district
and those below
(Authority (i) Government of Karnataka Order No. FD 34 Mubani 2000 dated
20.10.2000)
GPF Manual
Page No. 74
Chapter V
5.2.1 (B)
Temporary Advances
The following powers to sanction G.P.F advances have been delegated
to officers of Karnataka Government Secretariat.

(i)
Deputy Secretary
D.P.A.R Karnataka Govt.
Secretariat, Blore
Any number of advances without any

restrictions subject to a maximum of
80% of the balance as on the date
of sanction both for ordinary and special
reasons.
(ii)
Under Secretary DPAR

Karnataka Govt. Secretariat,
Blore
Upto 3 advances both for ordinary and

special reasons upto 50% of the balance.
(Authority:- Order No. FD 22 APF 83 dt. 4.3.83)

(C)
The Secretary, Tungabhadra Board is the Head of the Department for all
branches of the Board as such the sanctions accorded by him for temporary advances
from out of General PF Account of Officials/officer of Karnataka Government would
be in order.
(D)
In the case of subscriber working in the Karnataka Housing Board, the
officers specified in col (3) of the below shall be the authority competent to sanction
GPF advance for the amount specified in the corresponding entry in col(2) thereof
Sl.No
Amount
1.
Advances upto an amount not exceeding
Rs.1,500/- for which no special reasons
are to be recorded or for which special
reasons are to be recorded under rule
15(c)
2.
Advances exceeding Rs.1,500/-
Authority
Housing Commissioner
Karnataka
Housing
Board Bangalore
Govt in Finance Dept.
5.2.2 Whenever sanctions are accorded by the competent authority for the grant of
temporary advances, necessary form in Form No. 3 and 4 described in the Karnataka
G.P.F Rules, 1957, duly filled in by the subscribers will be forwarded to the Accounts
officer which will contain all the particulars required by him.
GPF Manual
Page No. 75
Chapter V
Temporary Advances
Note: Temporary advance from the General Provident Fund applied for by
officers/officials on deputation from one department to another department
should be sanctioned only by the competent authority in the parent
department.
(Authority: G.O.No. FD 63 AFP 86 dt. 22.2.87 O.O.No. Fm(c)/GII 86-87 598 dt.
5.3.87)
5.3
Scrutiny of sanctions
5.3.1 Sanctions to Temporary Advances should specify among other things, the
following:
the name designation and pay of the Government servant
the Government servants Provident Fund Account Number with the guide
letter
the amount and purpose of the advance
special reasons for the grant of advance, wherever necessary
the number of instalments of recovery, duly fixed in whole rupees and in equal
amounts
balance at the credit of the subscriber as verified from the account last
rendered by Accountant General (A&E) and subsequent deposits and
withdrawal.
Brief particulars of previous advances outstandings.
5.3.2 All sanctions to advances should be scrutinised as laid down in paragraph

12.19 &12.20 of M.S.O(A&E) Vol. I with particular reference to the following points.
o
that the sanction is accorded by competent authority
that the purpose of the advance falls under one or more of the recognised
objects for which advances can be granted under the Rules.
that the amount of the advance is within the limits prescribed.
that if an advance is granted as a special case the reasons there for are
recorded.
GPF Manual
Page No. 76
Chapter V
Temporary Advances
that the sanction accorded to the advance is current.
Note (1)
Over drawal from General Provident Fund
In spite of adequate scrutiny by the authority sanctioning an advance/withdrawal from

the Provident Fund, there may be cases of over drawal where there are frequent
transfers. Where over payment occur, the responsibility should be fixed and suitable
action taken immediately both against the Administrative and Accounts authorities
concerned.
(Authority:- G.O.K. FD APF 83 dt. 14.3.83)
Recovery Register in cases of over payments:
(i)
Whenever excess payment of PF is noticed, the same should be brought to the

notice of the Group Officer. After the approval of the Group Officer a notice
has to be issued to the retired subscriber to repay the amount within one
month.
(ii)
In cases where the subscriber fails to remit the amount to Government account
within the stipulated period, a detailed letter quoting the correct GPF account
number of the subscriber, duly enclosing a copy of the notice may be sent to
the concerned PV section for issuing necessary orders of recovery to the
concerned treasury to recover the amount from out of DA on Pension and its
remittance to 8009-101-GPF Head of Account. The details of recovery advice
received from PV Section may be recorded in the Special Recovery
Register, to be maintained separately for watching the recovery.
(iii)
Thereafter the PF Sections have to initiate correspondence with the Treasury

to obtain details of recovery and its remittance under GPF Head of Account,
and necessary notings may be made in their special recovery register. The
register may be submitted to the Branch Officer at quarterly intervals.
(Authority: Circular FM (C)/G IV/06-07/431 dated 14-11-2006)
GPF Manual
Page No. 77
Chapter V
Note
(2)
Temporary Advances
Sanction to an advance granted from the Karnataka General Provident
Fund is operative for a period of one year.

(Authority:- G.O.K.O.M.No. FD 37-PPF 62 dt. 4.6.62 case no. PF I/GENL/1-15)
5.3.3 (i)
All sanctions to temporary advances from General Provident Fund, if
they are in order should be accounted finally by the Section Officer of the Provident
Fund Section. Only doubtful cases need orders of the Branch Officer. Simultaneously
the amount of advance, number of instalments of recovery the amount of each
instalment and the month of last recovery should be entered in the remarks column
of the ledger account under attestation by the Section Officer.
(Authority:- Comptroller and Auditor Generals Circular Letter No. 78 TA/II+3770 dt.19.1.71).
(ii)
It has been decided by the Comptroller and Auditor General that whenever a
case comes to notice in which a sanction is accorded otherwise than by the proper
authority the irregularity should be brought to the notice of the sanctioning authority.
5.3.4 Accounts Officers are not empowered to disallow advances sanctioned by
competent authorities. They should however watch that any tendency towards the
relaxation of the principle enunciated in paragraph 5.1 above is checked or brought to
the notice of the Government.
5.4
Check of Vouchers:
5.4.1 The checks to be applied in respect of vouchers for temporary advances,

consist among other things in seeing:
that they are supported by the original sanction or a copy of the sanction duly
attested by a Gazetted Officer or the head of the Office.
that the sanction contains all the information required in para 5.3.1 and is in
order.
that the voucher is otherwise in order and
that the amount of the voucher is covered by the balance at the credit of the
subscriber and corresponds to the amount sanctioned.
GPF Manual
Page No. 78
Chapter V
Temporary Advances
5.4.2 The scrutiny of temporary advances from Provident Fund should be conducted
through a careful and regular review of the ledger accounts of subscribers maintained
in the system. While doing so, the following checks have to be examined.
the receipt of debits on account of payment and the regularity of the recovery
of advance shall be watched in the case of monthly review of ledger accounts.
the non receipt of credits on account of recovery of any instalment of advance
should be watched through the Register of Missing Credits.
the review of posting and ledger accounts by the accountant should be
extended to see that there are no delay in the receipt of debits on account of
temporary withdrawals.
recovery of principal is being made in accordance with the terms of relevant
sanctions and
the recoveries are regular
5.5
Decisions, order and Interpretations
5.5.1 An Account Officer is not authorised to postpone recovery of General

Provident Fund advance without proper orders except as provided for in the relevant
rules.
(Authority:- Comptroller and Auditor Generals Letter No. 3995 dated 24.7.24
quoted below para 12 of the P.F Manual Saurashtra)
5.5.2 Non recovery of an instalment of refund of an advance in a particular month or
irregularity in the repayment of advance should be brought to the notice of the
subscriber, if the subscriber is a Gazetted Officer, or to the Head of the Office in
which the subscriber is working, if he is a non-gazetted officer. Penal interest at 2 %
is leviable on such advance. This interest is credited to Government Account. Cases
of considerable delays in the repayment of advances should be brought to the notice
of the next higher authority.
GPF Manual
Page No. 79
Chapter V
Temporary Advances
Note: Recovery of temporary advances from the General Provident Fund shall also
be stopped six months before the retirement of Government servants concerned who
are subscribing to the General Provident Fund.
(Authority:- Govt. Order No. FD 43 APF 86 dt. 9.9.86)
5.6
Govt. of Karnataka Decisions
5.6.1 The expression Customary Usage referred to in Rule 15(a) (iii) of the G.P.F.
Rules is not a family custom but a usage in the society. Hence, for ceremonies, such
as birthday or marriage anniversaries, which are not considered as customary usage of
the society, advances are not permissible.
(Authority:- Government letter No. FD 37 PPF 62 dated 4.6.1962)
5.6.2 The term Dependent used in the G.P.F Rules should be constructed as
defined in the Provident Act, 1925. This definition appears to be based upon the
obligation ordinarily cast upon a person to maintain certain close relatives of his.
Therefore the expression, dependent will not include a sister-in-law or any relations
other than those falling with in the scope of the definition of dependent in the P.F.
(Authority:- Government Letter No. FD 231 PPF 63 23.1.65 addressed to the
Inspector General of Police, Bangalore and copy to Accountant General)
5.6.3 Advances for pilgrimage trips are not admissible under Rule 15 of the G.P.F
Rules.
(Authority:- Government Letter No. FD 3 PPF 68 dated 22.3.69)
5.6.4 Officers and staff on foreign service to corporations, Municipalities who are
subscribers to G.P.F will continue to be governed by the Provisions of Karnataka
General Provident Fund Rules 1957 during the period of foreign service. In the case
of non-gazetted staff on foreign service advances from the G.P.F may be sanctioned
by the competent authorities in the respective parent department which will be drawn
and disbursed by the Head of the Office under whom the subscriber was serving prior
to proceeding on foreign service with reference to sanction of competent authority. In
the case of Gazetted Officers the advance may be drawn by the officers themselves on
GPF Manual
Page No. 80
Chapter V
Temporary Advances
the basis of authorisation issued by the Accountant General with reference to the
sanction issued by the competent authority of the parent department.
(Authority:- G.O.K.OM.FD 350 APF 79 dated. 1st May 1982)
5.6.5 In the case of a person on deputation to a Central Government department
from a State Government the concerned State Government only can grant
advances/withdrawals to such deputationists unless the State Government concerned
delegates
powers
to
the
Central
Government
department
for
grant
of
advances/withdrawals from the Provident Fund to such deputationists. Even if such

powers have been delegated by the State Government, to the Central Government
departments, the Provident Fund Rules of the concerned State Government should be
followed in granting advances/withdrawals to such deputationists from their Provident
Fund accounts.
(Authority:- GOI MOF (DE) O.M.No.F.9(1) LV(B)/ 77 dated 29.1.79)
Note:- The Government of Karnataka have not delegated power to any Central
Government department to grant advances/withdrawals from the Provident Fund
accounts of the State Government employees on deputation to the Central
Government.
(Authority:- G.O.K. FD 350 APF 79 dated 1.5.82)
5.6.6 Receipts for payments of deposits from the General Provident Fund are liable
to stamp duty.
5.7
Conversion of Temporary Advance into a Partial Final Withdrawal
5.7.1 Rules 26, 27 and 27-A of the Karnataka General Provident Fund Rules, 1957
provide for conversion of the temporary G.P.F advances drawn into Partial Final
Withdrawals. The balance to the credit of the subscribers fund account for the
purpose of conversion should be taken as the amount/subscription and interest thereon
standing to the credit, at the time of conversion plus the outstanding amount of the
advance. Each withdrawal is to be treated as a separate one and hence the same
principle would apply in the case of more than one conversion i.e., in each case, the
GPF Manual
Page No. 81
Chapter V
Temporary Advances
limit under Rules 26,27 and 27-A would be applied taking into consideration the
balance outstanding against it.
(Authority:- G.O.K. O.M.No. FD 196 PPF 69 dt. 26.9.1969)
5.7.2 The educational courses listed in Annexure to this chapter should be treated as
technical in nature for purposes of advances/withdrawals under Rule 15(1a) (v) and
Rule 26(I)(a) (ii) of the Karnataka General Provident Fund Rules, 1957, provided that
the courses of study are of not less than 3 years duration and are beyond high school
stage (see also para 9.17.3)
(Authority:- G.O.K Notification No. FD 255 PPF 68 dt. 21.12.68 subsequent
additions thereto)
GPF Manual
Page No. 82
Chapter V
Temporary Advances
ANNEXURE
(Vide Para 5.7.2)
Courses treated as technical in nature for the purposes of General Provident Fund
Advances/withdrawals
1.
Diploma courses in the various fields of Engineering and Technology e.g

Civil
Engineering,
Mechanical
Engineering,
Electrical
Engineering,
Telecommunication Radio Engineering, Metallurgy, Automobile Engineering,

Textile Technology, Leather Technology, Printing Technology, Chemical
Technology etc., conducted by recognised Technical Institutions.
2.
Degree courses in the various fields of Engineering and Technology eg., Civil
Engineering,
Mechanical
Engineering,
Electrical
Engineering,
Tele-
communication Engineering and Electronics, Mining Engineering, Chemical

Technology, Textile Technology, Leather Technology, Pharmacy, Ceramics
etc., conducted by Universities and recognised Technical Institutions.
3.
Post-Graduate course in the various fields of Engineering and Technology

conducted by the Universities and Recognised Institutions.
4.
Degree and Diploma courses in Architecture, Town Planning and allied fields
conducted by Recognised Institutions.
5.
Diploma and Certificate course in commerce conducted by recognised

institutions.
6.
Diploma courses in Management conducted by Recognised Institutions.
7.
Degree courses in Agriculture, Veterinary Science and allied subjects

conducted by recognised Universities and Institutions.
8.
Courses conducted by Junior Technical Schools.
GPF Manual
Page No. 83
Chapter V
9.
Temporary Advances
Courses conducted by Industrial Training Institutes under the Ministry of

Labour and Employment (DGE & T)
10.
Degree and Diploma Courses in Art/Applied Art and allied subjects

conducted by recognised institutions.
11.
Draftmanship courses by Recognised Institutions.
12.
Medical Courses.
(Notification No. FD 25 PPF 68 dated 21.12.1968)
13.
B.Sc (Home Science) Course of 3 years duration

(Notification No. FD 9 PPF dated 25.4.1970)
14.
Medical Courses in Homeopathy, Ayurveda and Unani of duration not less

than 3 years.
(Notification No. FD 293 PPF 70 dated 13.1.1971)
15.
Diploma Course in Hotel Management, if all other conditions are satisfied.

(Notification No. FD.22 PPF 71 dated 28.5.1971)
Note:-
90% of General Provident Fund may be withdrawn as Partial Final
Withdrawal during the last year of service without assigning any reason.
(Authority:- G.O. No. FD 55 APF 91 dated 11.10.91)
GPF Manual
Page No. 84
Chapter VI
CHAPTER VI
INTEREST AND INCENTIVE BONUS
6.1
Interest
6.1.1 Determination of date of payment

For the purpose of Proviso under Sub-Rule (4) or Rule 14 of the Karnataka General
Provident Fund Rules, 1957 the date of payment of the amount standing at the credit
of a subscriber, which has become payable will be determined as this refer to date of
authorisation.
If the authorisation is issued prior to the 15th of the month, it should be specified that
the payment should be made on or after the date of authorisation. In the case of these
issued on or after the 15th of the month, it should be specified that payment should be
made on or after the 1st of the succeeding month. A margin of 15 days is considered as
sufficient for the authorisation to be acted upon.
If the payment of G.P.F balances is arranged by cheques issued on or after the 22nd of
a month and if the period beyond the month in which the G.P.F moneys become
payable to the end of the month preceding the month in which the cheques are issued
is less than six months, the cheques should be marked as not payable before the first
of the succeeding month and interest should be allowed for the month in which the
cheques are issued in such cases.
(Authority:- Auditor Generals letter No. 317-NGE/580-33 dated 9.3.1934)
If the payment of G.P.F balances is arranged by cheques issued on or after the 22nd of
a month if the period beyond the month in which the G.P.F moneys become payable
to the end of the month preceding the month in which the cheques are issued is less
than six months, the cheques should be marked as not payable before the first of the
succeeding month and interest should be allowed for the month in which the cheques
are issued in such cases.
(Authority:- Auditor Generals Letter No. 317-NGE/580-33 dated 9.3.1934)
GPF Manual
Page No. 85
Chapter VI
When, however, a payee desires to take payment before the close of the month itself
the interest be allowed to the end of the previous month only.
6.1.2 Calculation of Interest
(a)
Interest on the balances at the credit of the subscriber at the close of each year
is calculated and adjusted to his Fund account in accordance with the Instructions
contained in Sub-rules (2) and (3) of Rule 14 of the Karnataka General Provident
Fund Rules 1957.
Note: Interest on GPF accumulations of the subscribers has to be allowed up to the
end of the month preceding the month in which payment is made.
(Authority:- FD 5 APF 82 dated 28.7.83)
(b)
Subscription paid by book adjustment

o
Subscription coming through book adjustment will be treated as having
been paid in the month in which they were actually credited in the treasury
either by deduction from the bill or cash payment.
(Authority:- CAGs Letter No. 1753-396-15 dt. 5.10.85)
o
Subscription recovery by treasury adjustments in the case of officials
working in Zilla Parishads and other employees are to be considered as having

been recovered on the first of the month in which the adjustments are made.
(c)
Interest not admissible on amount paid at a sub-treasury after the sub-treasury
accounts are closed.

Amounts paid at the sub-treasuries after the sub-treasury accounts are closed for the
month on account of withdrawals from G.P.Fund will not carry interest for that month
though such payments are not exhibited in the Treasury Accounts in the month of
payment shown in subsequent month.
GPF Manual
Page No. 86
Chapter VI
(d)
The date of deposit shall for the purpose of calculating interest in the case of
recovery from emoluments be deemed to be the first day of the month in which it is
recovered.
When any subscription is paid in cash after the 4th of the month no interest is allowed
thereon in that month.
6.1.3
Rate of Interest
The Rates of Interest applicable from time to time on and the balances in the
Karnataka General Provident Fund are indicated in the Appendix I to this chapter.
Rates of interest on deposits and balances in GPF (Mysore) from the date of its
inception is indicated in Appendix II to this Chapter.
6.1.4 While calculating interest amount of less than 50 paise in principal should be
ignored and amount of 50 paise or more but less than one rupee should be taken as
one rupee.
6.1.5 Interest is payable only on amounts duly subscribed under the Rules and
deductions unauthorisedly made cannot be deemed to be subscriptions to the Fund nor
is there a case inequity for the payment of the interest on these deposits. The
Government of India have accordingly decided that no interest should be allowed on
un-authorised deductions in such cases. Interest is also not payable on deductions
made before account numbers are allotted.
(Authority:- CAG Letter No. 2950-TAII 13-67 23.11.67)
Note (1):
It is incorrect and inevitable to deny interest on P.F subscriptions
realised from subscribers at a rate falling below the minimum prescribed by the Rules.
(Authority:- Para 1508 of P.F Manual of A.G Madras 1965)
Note (2):
In the case of officers retiring on superannuation, there will be no
recoveries for 6 months preceding the date of retirement. Interest has to be allowed
for the period for which recovery is not affected.
GPF Manual
Page No. 87
Chapter VI
In the case of voluntary retirements, no interest would be admissible for the period of
notice, even if recoveries are made during the notice period.
(Authority:- Letter No. FD 31 APF 83 dated 7.2.85)
6.1.6 Interest on excess recoveries made towards GPF has to be allowed at the rate
payable on the GPF balance from time to time as the subscribers are in no way
responsible for the irregular recoveries effected by the Drawing Officers.
(Authority:- G.O.FD 229 APF 79 dated 23.9.80)
6.2
Adjustment of Annual Interest
(a)
As soon as the general agreement of the figures for the year is completed, the
total amount of interest allowed for the year, on the subscribers account (excluding
closed accounts) of the Karnataka General Provident Fund, should be ascertained
from the Broadsheets of all the Departments and transfer entries should be proposed
by the General Accountant of F.M Section, adjusting the interest to the 8009 SPF-01
Civil-101 General Provident Fund head of account and debiting the Service head 2049
Interest Payments, 003- Interest on small savings, Provident Fund etc-104, Interest on
State Provident Funds in the State section of account. The transfer entry should be
proposed in time for inclusion of the figure in the March (supply) of the year.
(b)
When the fund account of subscriber has to be closed finally, during the
course of the year, the interest admissible on the balance under the Rules should be
debited direct to the head 2049 Interest Payments by contra credit to 8009 SPF as
indicated above.
(Authority:- Comptroller and Auditor Generals letter no. 998-AC-131-59 dated
3.7.1959)
6.3
Rate of Bonus:
From 86-87 onwards no bonus is applicable. The Rate of Bonus prior to 86-87 is
indicated vide Appendix III to this chapter.
GPF Manual
Page No. 88
Chapter VI
6.4
Government of India Decision:
A question arose as to the period up to which interest would become payable in a case
in which a subscriber to the G.P Fund died before the date on which the final payment
of the balances to his credit in the fund was offered to him. Subsequently on his death
the first authority for payment had to be with drawn and another one issued
authorising payment to the legal heirs, of the deceased subscriber. It is decided that in
such cases interest should be allowed up to the end of the month preceding that in
which payment is offered to the nominee or legal heir of the deceased subscriber
subject to a maximum period of six months.
(Authority G.O.I FD 4 03125 RII/44/dated 10.11.1954)
Note: The lumpsum credits relating to Aided School Provident Fund transferred to
General Provident Fund accounts - deleted
GPF Manual
Page No. 89
Chapter VI

APPENDIX - I
(vide Para 6.1.3)
RATES OF INTEREST ON DEPOSITS AND BALANCES IN GP FUND

(KARNATAKA) FROM THE YEAR 1970-71.
Period
From
To
1
2
1.4.1970
31.3.71
1.4.71
31.3.72
1.4.72
31.3.73
1.4.73
31.3.74
1.4.74
31.7.74
1.8.74
31.3.75
1.4.75
31.3.76
1.4.76
31.3.77
1.4.77
31.3.78
1.4.78
31.3.79
1.4.79
31.3.80
1.4.80
31.3.81
1.4.81
31.3.82
GPF Manual
Rate of Interest per annum

3
For the first Rs.10,000 5.50%
for sums in excess of
Rs.10,000 4.8%
Up to Rs.10,000 5.70% for
sums in excess of Rs.10,000
5.00%
Up to Rs.10,000 6% for sums
in excess Rs.10,000 5.30%
-do-
Authority
4
FD 77 PPF 70 dated
3.6.1970
FD 110 PPF 71 dated
21.9.1971
FD 1132 PPF 72 dated

7.6.1973
FD 181 PPF 73 dated
11.7.1973
Up to Rs.10,000/- 6.5% for FD 167 PPF 74 dated
sums in excess of Rs.10,000 2.8.1974
5.80%
7.5% for the first Rs.25,000 FD 167 PPF 74 dated
and 7.00% for amounts 19.10.74
exceeding Rs.25,000
-doFD 277 PPF 75 dated
18.6.75
FD 299 PPF 76 dated
7.5% for the first Rs.25,000
23.8.76
and 7.00% for amounts in
excess of Rs.25,000
8.00%
FD 352 PPF 77 dated
27.7.1977
8.00% for the first Rs.25,000 FD 179 APF 78 dated
and 7.50% for amounts in 14.6.1978
excess of Rs.25,000
-doFD 223 APF 79 dated
14.8.1978
excess of Rs.25,000
excess Rs.25,000
Page No. 90
Chapter VI
Period
From
1
1.4.82
To
2
31.3.83
1.4.83
31.3.84
1.4.84
31.3.85
1.4.85
31.3.86
1.4.86
31.3.87
Year
Rate of
Interest
12%
no
1987-88
Rate of Interest per annum

3
9.00% P.A for the first
Rs.35,000 and 8.5% P.A for
amounts
in
excess
of
Rs.35,000
9.5% P.A for the first 40,000
and 9% P.A for amounts in
excess of Rs.40,000
10% P.A on the GPF balance
and incentive bonus at 1%
10.5% P.A on the GPF balance
and incentive bonus at 1%
12% P.A on the G.P.F balance
Authority
4
FD 25 APF 82 dated
15.9.82
FD 32 APF 83 dated
24.6.83
FD 37 APF 84 dated
5.7.84
FD 36 APF 85 dated
18.6.85
FD 16 APF 86 dated
4.6.86
limit
1988-89
12%
no
limit
1989-90
12%
to 19992000
2000-01
11%
2001-02
9.5%
2002-03
9%
2003-04
8%
to 200607
Note: Subscribers retiring or quitting service during 1986-87 shall have the option to
be continued to be covered during the period of their service in 1986-87 by the
interest rate and incentive bonus applicable for the year 1985-86. Persons who have
already had their PF claims settled may also be allowed to exercise the above option.
GPF Manual
Page No. 91
Chapter VI

APPENDIX II
(Vide Para 6.1.3)
RATE OF INTEREST ON DEPOSITS AND BALANCES IN THE GENERAL

PROVIDENT FUND (MYSORE) FROM THE DATE OF ITS INCEPTION
PERIOD
1915 to 30.6.1917
RATE OF INTEREST
4%
1917 to 30.6.1920
5%
1920 to 28.2.1927
5.50%
1927 to 30.11.1933
5%
1933 to 31.7.1935
4.50%
1935 to 30.6.1942
4%
1942 to 31.1.1946
3.75%
1946 to 31.10.1947
3.50%
1947 to 31.3.1957
3%
1957 to 31.3.1959
3.50%
1959 to 31.3.1962
3.75%
1962 to 31.3.1963
4%
1963 to 31.3.1964
4%
1964 to 31.3.1965
4%
1965 to 31.3.1966
4.25%
GPF Manual
AUTHORITY
G.O No. F.L 7389-437/8-1514.2 dt. 15th June, 1915
G.O.No.F1.671-721/GF.4116-11 dt. 11th August, 1917
G.O.No.F1.602069/GF.158-19-4, dt. 20th
March,1920
Notification
No.F1.1339/GF-48-26-2 dt.
17th August, 1926
Notification
No.F1.6329/GF.180.32.1 dt.
30th May,1933
Notification
No.F1.6435/GF.246-34-1 dt.
31st Jan 1935
Notification
No.F1.5055/GF-184-41-4 dt.
6th Feb. 1942
Notification
No.F1.5741/GF-216-45-2 dt.
24.1.1946
Notification
No.F1.28912960/GF-143-47-2 dt. 21st
October, 1947
Notification No.FD.4374/SF
192-56-2 dt. 11.3.1957
Notification No.FD.35 PPF
59, dt. 22nd Sept. 1959
62, dt. 13th Sept. 1962
63 dt 8th July 1963
Notification No.FD 127 PPF
64 dt. 1.6.1964
Notification No.FD 130 PPF
65 dt. 29.6.1965
Page No. 92
Chapter VI
PERIOD
1966 to 31.3.1967
RATE OF INTEREST
4.60%
1967 to 31.3.1968
4.80%
1968 to 31.3.1969
For the first Rs.10,000 5.10% &

for any sum in excess of
Rs.10,000 4.80%
for sums in excess of Rs.10,000
4.80%
for sums in excess of Rs.10,000
4.80%
Up to Rs.10,000 5.70% for
sums in excess of Rs.10,000
5.00%
1969 to 31.3.1970
1970 to 31.3.1971
1971 to 31.3.1972
GPF Manual
AUTHORITY
66 dt. 18.6.1966
67 dt. 31.3.1967
G.O.No.FD No.120 PPF 68
dt. 27.5.68
GOM
FD
Notification
No.FD 144 PPF 69 dt.
11.7.69
FD 77 PPF 70 dt. 3.6.70
FD 110 PPF 71 dt. 21.9.71
Page No. 93
Chapter VI

APPENDIX III
(Vide para 6.3)
Year
Rate of Bonus
1976-77
Pay upto Rs.500/- 3% of subscription
1977-78
Pay above Rs.500/-
1978-79
1% of Closing Balance on 31-3-79 provided there are no withdrawals,
1% of subscription
missing credits, during the last 5 years (74-75 to 78-79)

1979-80
1% of Closing Balance on 31-3-80 (75-76 to 79-80) 5 years
1980-81
1981-82
1982-83
1986-87
No Bonus
GPF Manual
Page No. 94
Chapter VII
Final Withdrawals
CHAPTER VII
FINAL WITHDRAWALS
7.1
Procedure
7.1.1 The main procedure for Final Withdrawal and payment of Provident Fund
balance is described in Article 261-A and Article 261-B of the Karnataka Treasury
Code 1963 (Vol I). The following points should be kept in view at the time of
processing the withdrawal cases.
7.1.2 When a non-gazetted subscriber is due to retire within six months and
recovery towards GPF is stopped or he resigns, dies or is removed from service, the
Head of the office should report the fact to this office and obtain application for final
withdrawal in form 6(B) or 6(C) from the subscriber/nominee and forward the same
to this office furnishing full particulars necessary for closing the subscribers account.
When a Gazetted Officer is due to retire and stops subscription or quits service he
should forward the application for final withdrawal in form 6A with full particulars to
this office. In the case of death of a Gazetted Officer, the Head of the Office in which
the Gazetted Officer was serving at the time of his death should furnish the particulars
necessary for closing the account. A standard form of questionnaire containing all the
particulars required for the final closing of Provident Fund Accounts, is given in Form
GPF 10. The Departmental Officer should send the application immediately after the
occurrence of the event necessitating the closure of the account. On its receipt in this
office, it should be scrutinised and payment should be arranged, expeditiously,
making the amount payable on the day following the date of retirement in the case of
retirement.
Note 1:
Orders permitting a Govt. servant to retire voluntarily would indicate
whether he had given 3 months notice or this condition was relaxed by Govt. The
officer may be asked to furnish a copy of G.O permitting him to retire voluntarily and
the PF application need not be returned on this ground.
(Authority:- G.O.No. FD 26 APF 87 dated. 26.8.87)
(Authority:- G.O.K.Order No. FD 35/APF 83 dated 25.8.83)
GPF Manual
Page No. 95
Chapter VII
Note 2 :
Final Withdrawals
With a view to minimising delays in the settlement of General
Provident Fund cases, where the balance becomes payable on the death of
subscriber(s), while in service to the nominee(s) or the claimant(s) Government have
issued instructions to the Heads of Offices directing them, inter-alia to intimate the
date of death of the subscriber(s) while in service to the Accounts Officer promptly to
enable him to initiate action for completion of the General Provident Fund Accounts.
The Provident Fund sections immediately on receipt of the intimation about the death
of the Provident Fund subscriber while in service should in addition to taking
vigorous action for getting the final withdrawal applications, bring the fact of death of
the subscriber to the notice of the concerned Pension Verification section
immediately.
(Authority:- G.O.I.M.F
O.M No. F 35(S)-EV-67 dated 8.5.68 and
G.O.M.F.D.O.M.No. FD 150PPF 68 dated 6.7.1968 and O.O.No. TM/A/20 dated
5.9.1968 based on the Comptroller and Auditor Generals Circular letter no.
1316(A&E)-Admn II/51-68 dated 12.6.68)
7.1.3 a)
The certificate to be furnished by Heads of Offices/Departments
regarding Temporary Advances drawn and of withdrawals made required in

connection with the final closing of the Provident Fund account should cover a period
of twelve months preceding the dates necessitating the closure of the account as
mentioned below
1)
In the case of retirement or death
The date of retirement or death
2)
In the case of resignation
The date with effect from which the

resignation is accepted.
3)
In the case of discharge not amounting The date from which the discharge
to dismissal
4)
takes effect
In the case of dismissal or removal or The date of dismissal or removal or

of discharge amounting to dismissal
5)
discharge
In the case of a subscriber who has The date on which he applies for the
proceeded on leave preparatory to final closure of his Fund Account.
retirement
and
applied
for
final
payment during the period of leave

GPF Manual
Page No. 96
Chapter VII
Final Withdrawals
In cases where the subscriber was in service in more than one office during the twelve
months before quitting the service/death, the Head of the Office/Department under
whom the subscriber last served should collect the necessary information from the
various offices concerned and furnish a single certificate to this office on behalf of all
the offices regarding any advance taken or withdrawals made by the subscriber.
(Authority:- G.O.IM.F Dept of Expr No. F.28 EV/258 dated. 1.6.59)
b)
The certificate of temporary advances, if any, in respect of both the Gazetted
and Non-Gazetted Officers should be furnished by the authority empowered to

sanction advances for which special reasons are not required.
Note: In order to ensure correct and prompt settlement of General Provident Fund
account to the subscribers on retirement etc, the Heads of Departments are requested
to issue necessary instructions to the Drawing Officers under their control to indicate
correctly the Temporary Advances sanctioned, withdrawals made, if any in the final
withdrawal applications.
(Authority:- Certificates 5 and 6 of Form 6A/6B/6C)
(Authority:- OM No. FD 13 APF 83 dated. 21.4.83)
7.1.4 Application for final withdrawal from the Provident Fund should be forwarded
to this office in Form No 6A,6B or 6C of the Karnataka General Provident Fund
Rules, 1957, with the Certificates prescribed in the Form. On receipt of the
application, it should be dealt with expeditiously and the Treasury Officer authorised
to pay the amount.
(Authority:- G.O.E Letter No. FD 95 PPF 60 dated 20.1.1961 Case File No.1-23/6061 of PF I)
Note: Death Certificate in respect of final withdrawal applications received in Form
No.6C need not be insisted upon. Even if one part of the certificate referred to in
item 3 of the form has not been scored out, it can be presumed that the Head of the
Office/Department has satisfied himself about the genuineness of the case.
(Authority:- O.O.No. FM I/GII/84-85/440 dated. 4.3.85)
GPF Manual
Page No. 97
Chapter VII
7.2
Final Withdrawals
Particulars to be ascertained before sanctioning the final withdrawal
7.2.1 Questionnaire to be answered at the time of disposal of applications for final

payment of provident fund balance is indicated in the Appendix to this Chapter.
The final withdrawal of GPF should be authorised after ascertaining the following
particulars
The actual date (forenoon or afternoon) of retirement, death, resignation,

discharge etc.
In case of resignation, whether resignation has been accepted.
In case of discharge, the reasons for the same should be stated.
Particulars of advances, if any, sanctioned by the drawing authority during the

previous twelve months.
Amount of the last fund deduction, with the number and date of the treasury
voucher or the number of the bill with date of its encashment.
Name of the Treasury at which payment is desired
In the case of dismissal
Whether the officer has filed or intends to file an appeal
If an appeal has been rejected the date of its rejection and
if no appeal has filed yet, the date on which the period allowed for appeal
would expire.
The correct General Provident Fund Account Number as per the Annual
Statement furnished by this Office.
Whether the subscriber is married after filing his declaration
If no declaration was furnished by the Subscriber, list of his family members

(as per rules) who are entitled to receive share from his Provident Fund under
the relevant rules together with their applications in original for the refund. In
the case of minors the applications should be from their legal guardians.
7.2.2 Applications for Final Withdrawals should be dealt with in this office
expeditiously. If payment is admissible the authorisation should be issued within 3
weeks from the date of receipt of application. In the case of a non-gazetted officer a
GPF Manual
Page No. 98
Chapter VII
Final Withdrawals
copy of the letter of authority for payment will be sent to the Head of the Office, who
will draw the amount from the Treasury in the prescribed form and disburse it to the
persons concerned after obtaining a proper quittance. On the other hand subscriber in
writing opts for receiving the payment at the treasury, the bill will be signed and
presented by the subscriber himself based on the authority issued from this office. The
following documents necessary for identification should accompany the authorised
letter (extract para Note 3). Further intimations duly signed by the Branch Officer
should be sent to (i) the party concerned (ii) other authorities who forwarded the final
withdrawal papers, and office copies of such intimations should be maintained and
filed along with the final withdrawal papers. In the case of Gazetted Officers,
however, the original letter of authority will be issued to them authorising them to
draw the amount from the treasury and a copy of this authority will be issued to the
Treasury Officer concerned. The authorisation should be prepared in General
Provident Fund Form No 11 or 11A as the case may be.
(Authority:
Accountant Generals Orders dated 22.1.66 in the File No. PF IV
Industries Group and O.O.No.FM/Genl/375 dated 3.2.79)

Note 1: Authorisation of G.P.F amount in respect of a deceased subscriber may be
made on the basis of the list of surviving family members of the subscriber as
certified by the Revenue authorities or the Head of the Department as the case may
be, on the analogy of the procedure for payment of Family Pension.
(Authority:- O.O. 5/1986-87 FMI/GII/86-87/98 dated 9.7.86)
Intimation may be sent to the commissioner of Income Tax of payment of Rupees one
lakh and above at a time to Government servant in respect of Provident Fund as and
when such payment is authorised, irrespective of whether payment is made at the time
of retirement or earlier for the purpose of HBA, Marriage or Higher Education. This
arrangement is effective from 1.4.86
(Authority:- Letter No. 1200/AC II/34-83 dated. 17.7.86)
Note 2 : When the final payment of the balance at the credit of a subscriber to the
Fund is to be made outside the State, the payment should be made directly to the
GPF Manual
Page No. 99
Chapter VII
Final Withdrawals
subscriber by means of a crossed Bank Draft. For this purpose the amount payable
should be intimated to the payee and simultaneously, a form of receipt or the money
should be sent to him for his signature and return. On receipt of the signed receipt, the
Bank Draft should be purchased and sent to the payee by the registered post.
(Authority: Government of Karnataka Notification No.FD 20 RTC 72 dated
3.11.1973)
Note 3 : When the subscriber has indicated his intention to draw the amount from the
treasury, himself, the following documents necessary for identification of the payee
should be sent along with a copy of the authorisation to the Treasury Officer.
o Personal marks of identification
o Thumb and finger impressions of the left hand of the applicant
o Specimen signature.
7.2.3 The authorisations issued for payment within the State will be valid for six
months. They may be revalidated for a further period of six months by issue of a
revalidation letter to the Disbursing/Treasury Officer with intimation to the
subscriber/beneficiary. For this purpose, there is no need to obtain non-payment
certificate from the Disbursing and Treasury Officers.
The Comptroller and Auditor General has held that the audit office is not to assume
any responsibility larger than that which a bank assumes in respect of a clients
money held by it. The bank leaves it entirely to the client or his representative to put
in a claim to any deposit held by the bank.
(Authority:- Comptroller and Auditor Generals Letter No.1740-Admn.II/275-55
dated 6.12.55 read with Para 7.7 of Note appended to Comptroller and Auditor
Generals Office D.O Letter No. 2459 TAII/302-78 dated 3.10.78)
7.3
Processing of Final Withdrawal cases
7.3.1 As soon as an application for final withdrawal from the Fund is received, a
case file should be opened for each application in which the application should be
placed together with the nomination and it should be seen
GPF Manual
Page No. 100
Chapter VII
o
Final Withdrawals
Whether the application is in the prescribed form and complete in all respects
and
Whether the final closure is permissible.
Note 1: If the application is found defective or wanting in any respect, an objection

memorandum should be issued to the Officer or the Head of the Office concerned
under intimation to the subscriber retaining the original application. If the subscribers
residential address is not given in the application, still the copy should be sent to him
to the official address.
If the subscriber is dead, it should be seen whether there is a valid nomination duly
admitted and recorded in this office. If there is no valid nomination, the title of
claimants to the Fund amount of the deceased subscriber should be examined with
reference to the Rules and specific recommendations of the competent authority to the
payment of the amount to the claimants or the production of succession certificate
etc., should be insisted upon, as required in the relevant Rules of the Funds.
Once the person or persons to whom the Provident Fund money has to be authorised
is/are settled, the Accountant should proceed to determine the final balance at the
credit of the Fund account concerned. In this purpose, he should
Generally see that the balances have been carried forward correctly from year
to year;
Completely check the subscribers accounts for the year in which the event
necessitating its closure occurs and five years immediately preceding that year
in regard to the rates and regularity of subscription, refund of advances, and
the annual interest credited to the account and also generally review the
accounts for the remaining years where the ledger balance have not been
agreed. If, in the course of the above mentioned reviews serious
discrepancies/mistakes are noticed in the particular account, the same may, at
the discretion of the Deputy Accountant General (Funds) checked ab-initio.
Deputy Accountant General (Funds) will, however, decide the period upto
which the individual subscribers account should be reviewed. He should also
GPF Manual
Page No. 101
Chapter VII
Final Withdrawals
interalia see whether any action from the administrative point of view is
necessary, in respect of failure, if any, on the part of the officials concerned
who exercised the prescribed checks.
Note 2: General review of Ledger Cards as contemplated in Headquarters Letter
dated 16.1.68 can be dispensed with in cases where the review of all ledger accounts
has been completed before the despatch of accounts statement for 1978-79 and
missing credits and probable debits for the years are noted in the individual Ledger
Cards under the attestation of the accountant reviewing the account and prescribed
percentage of the same has been reviewed by the Section Officer/Asst. Accounts
Officer and Branch Officer.
(Authority:- Hqrs General Circular No. 92-TAII/1983 communicated in No. 254
TAII/215-83 dated 16.9.83)
Verify the Register of Missing Credits and explanation sheets of differences in

order to ascertain the credits/debits missing in the account and to adjust any
unposted items/before the available balance is authorised for payment or the
account is transferred
Verify the Objection Book and review notes of the Triennial Review in order
to see that no discrepancies/defects indicated therein remain unsettled.
Verify the balances as arrived at in the ledger account with that worked out in
the Broadsheet. In case, the proving and squaring of Broadsheet is in arrears,
review the ledger account upto the period of Broadsheet is in arrears.
Note 3:
The standard form as shown at the end of the Chapter should invariably be
adopted for each closure of account.

(Authority:- Comptroller and Auditor Generals Letter NO. 125-Tech Admn III/5967 dated 16.1.1968)
Note 4:
The instructions contained in letter dated 16.1.68 regarding review of
Provident Fund Ledger Cards at the time of authorising final payment of Provident
Fund balance (the available balance/residual balance) have to be followed strictly in
all cases so that over payment do not occur.
GPF Manual
Page No. 102
Chapter VII
Final Withdrawals
The disciplinary authority must initiate suitable disciplinary action against the
defaulting officers/officials promptly so that it may not give rise to even a remote
feeling that there has been any connivance of the Senior Officers.
(Authority: DAGs General Circular No. 81 ACII/86 communicated in No. 1802
ACII/110-86 dated. 26.11.86)
After the account are generally reviewed verify the blanks (missing credits) in
the accounts with references to the schedules of recoveries and the account
brought upto-date
Verify and post with reference to the concerned schedules and vouchers, the
amounts of subscriptions and refunds of advances, if any, stated to have been
recovered upto the date of closing and the amount of withdrawals, made, if
any, during the year of closing
Make a specific note of the credit and debits posted in advance of the closing
of monthly accounts in the remarks column of the ledger account and also on
the Provident Fund schedules in order to avoid double posting and
Allow interest under the rules and arrive at the net amount available for
payment.
7.3.2
The amount of interest allowed in each account is to be entered in a register
maintained in the following proforma and a consolidated Transfer Entry proposed at

the close of the month. The Register, which is to be maintained in each Section is to
be closed on the 5th of every month.
Sl.No Name of P.F A/c Date of Amount
number closure of Intt.
the
of the allowed
Subscriber
account
1
2
3
4
5
Initials
T.E.No.
and month of S.O
of
adjustment
6
7
Remarks
(Authority:- Comptroller and Auditor Generals Letter No. 208-AC/9-69 dated

20.2.1969)
So far as the succession certificate is concerned, if the amount is paid to the certificate
holder, it would be a valid discharge of the amount due to the deceased. In view of the
GPF Manual
Page No. 103
Chapter VII
Final Withdrawals
decision of the Honble Supreme Court GPF has to be settled as per rules. Succession
Certificate issued in the instant were being contrary to the provisions of GPF rules,
and the Government and the administrative department being not patties to the
Succession Certificate proceedings, Succession Certificate is not binding on the
Government or the administrative department. (Authority: No. HFW 186 HSH 97
dated 10/09/01.)
(Authority:
GOI Ministry of Law and Justice (Department of Legal affairs)
U.O.No.22181/87 dt. 19.3.1987 CAG Genl. Circular 41-ACII/87 communication in

No. 709-ACII/196-85 dt. 17.6.87)
Note 6: The details of calculation of balance at credit of the subscriber is given in
Annexure to this Chapter.
7.4
Government of Karnataka Decision
(1)
The interest on the accumulation in the Provident Fund accounts should be
allowed upto the end of the month proceeding the date on which the Accountant
General (A&E) has agreed to make payment in cash to the persons concerned through
a treasury or has posted an authorisation or Demand Draft in payment to the person
concerned. Court cases filed by State Govt. Employees in connection with the
authorisation of the payment of G.P.Fund pension, etc. Wherein the Accountant
General is impleaded as one of the defendants/respondents-Defence on behalf o the
Accountant General Instruction regarding instances have come to notice where State
Government Employees file court cases on matters relating to the payment of their
GPF amounts, pensionary benefits, etc. wherein, the Accountant General is impleaded
as one of the defendants/respondents besides others.
Broadly the court cases filed by the State Govt. Employees fall under the following
two categories:
Civil Suite/Writ Petitions wherein Rules or Orders of the Govt. have been
challenged.
GPF Manual
Page No. 104
Chapter VII
Civil
Final Withdrawals
Suits/Writ
Petitions
challenging
alleged
incorrect
inter-
pretation/application of Rules or Orders by the Accountant General.

In as much as the Accountant General is specifically impleaded as one of the parties,
both the categories of cases mentioned in para 2 above are to be defended on behalf of
the Accountant General. This can be done either by filing a single counter
affidavit/written statement on behalf of all the defendants/respondents or a separate
counter affidavit/written statement on his behalf. Cases of the type mentioned at (a) in
para 2 above can be handled by the State Govt. who may defend the case on behalf of
the Accountant General as well, when so impleaded. An application may also be filed
before the Court on behalf of the Accountant General in which the Honourable Court
may be requested to exclude the Accountant General from being impleaded as one of
the defendants/respondents in such cases. The cases of the type mentioned at (b) of
para 2 above may be defended by the Accountant General by filing counter
affidavit/written statement as the case may be.
Every case filed by a State Govt. Employee is to be examined as to whether it is to be
primarily defended by the State Govt. (on behalf of the Accountant General also) or a
separate counter affidavit/written statement is to be filed by the Accountant General.
However, the Accountant General should in no case be left undefended. He is to be
defended either by the State Government or by himself by filing a separate counter
affidavit/written statement either through the same Counsel or through a separate
Central Government standing Counsel. Necessary action may be taken on the above
lines in future.
(Authority: CAGs NGE Circular No. NGE/43/86 communicated in No. 321 LC /
52-86)
In order to ensure that writ petitions/judicial notices are dealt with promptly and that
information regarding such cases may be available readily in each P.F Section, every
case should be entered in a register in the form noted below after entering in the
urgent Purport Register.
GPF Manual
Page No. 105
Chapter VII
Final Withdrawals
Register of Writ Petitions/Judicial Notices

S Writ
l Petition/
N Notice
o. No/. /Yr.
Petitioner
s Name,
Designati
on, Dept
&
Full
address
Respondents
Date
of
notice
Recei
-pt of
notice
in the
sectio
-n
No.&dt.
of the
order
instructin
-g the
Govt.
Advocate
for this
office
No.&
dt. of
the
order
Parawise
comment
s commuicated to
No. &
date
The register should be closed on the 5th of every month and submitted to the Deputy
Accountant General with an abstract showing the opening balance, additions, cases
closed and closing balance.
(Authority:- O.O.22 dt 17.1.85 FMI/GII/84-85/389)
7.5
Payment to Nominee, a Special Note in the Ledger
Before authorising final payment in the case of a subscriber who dies while in service,
a reference should be made to his original nomination and a note made in the Ledger
that the payment has been made in accordance with the nomination, with the
attestation of Branch Officer.
7.6
Disposal of application for Final Withdrawal
Application for Final Withdrawals of General Provident Fund Money should always
be treated as urgent and their disposal watched through the immediate Disposal
Register. The enquiries on points detailed in Form G.P.F 10 should be made at once,
and in no case should the issue of half margin be delayed for more than three days
following the date of receipt of application in the office.
(Authority:- Government of Karnataka Circular No. FD 25 APF 87 dated 26.5.87)
7.6.1 A Government Servant who retires on superannuation pension shall receive
the pension and other amounts due to him, including the balances of General
Provident Fund, on the date of his retirement. The instructions issued by government
in Order No. FD 53 APF 84 dated 20.10.84, FD 59 APF 85 dated 27.2.86 and Circular
GPF Manual
Page No. 106
Final
outcome
Chapter VII
Final Withdrawals
No. FD 14 APF 87 dated 21.3.87 for prompt settlement of General Provident Fund
account of retiring Government servants are restored for strict compliance by the
concerned officers. The instructions are Subscription to General Provident Fund shall be stopped six months preceding
the date of retirement of Government Servants. No temporary advance shall be
sanctioned to the retiring Government Servant during the period of six months
preceding the date of retirement.
An application in Form 6A in the case of Gazetted Officials shall be
submitted, duly completed in all respects, to the Head of the Office before six
months of the date of retirement. He shall also furnish his present address, the
address after his retirement, subscriptions made during six months preceding
the stoppage of recovery, and the treasury from which he wishes to receive
payment.
The Head of the Office, after ensuring the application is complete in all
respects, shall forward it to the Head of Department within 15 days.
The Head of the Department, on receipt of the application shall forward it to
the Accountant General (Accounts and Entitlements), Karnataka, Bangalore
four months before the date of retirement of Government servant concerned
after recording certificate regarding the recovery of last contribution and
temporary/partial final withdrawal sanctioned during the last twelve months.
The application so received from the Head of Department should be processed and
authorisation for the amount, including interest, issued one month before the date of
retirement of the Government Servants concerned.
(Authority:- Circular No. FD 25 APF 87 dated 26.5.87)
7.6.2 The final closure of the account should be checked by the Section Officer.
While checking, the Section Officer should verify the requirement specified under
para 7.3.1 and should completely check the account to detail for the year in which the
event necessitating its closure occurs and five years immediately preceding that year.
GPF Manual
Page No. 107
Chapter VII
o
Final Withdrawals
He should invariably attest the entries relating to the credits and debits posted
in advance of the closing of monthly accounts in the ledger account and the
Provident Fund schedules.
After the accounts are generally reviewed the balance should be verified with
reference to schedules of recoveries for missing credits in the account and the
account brought upto-date.
The correctness of interest allowed by the Auditor of the year of closing

should be verified and
In case of payment to persons other than the subscribers the validity of the
nomination, if any, should be examined. If there is no nomination, the title of
the claimants to receive the Fund money should be examined.
7.6.3 The Accountant should prepare the authorisations in the prescribed form and
submit them to the Branch Officer for approval through the Section Officer along
with the Ledger, Original application and all other connected records. Fair copies of
the authorisation should be prepared after approval by the Branch Officer. At the
same time, entries relating to the closure of the account should be made in
The General Index Register and
Register of Closed Accounts.
The entries in the General Index register and the Register of Closed Accounts should
be attested by the Section Officer and the fair copies of the authorisation compared by
him with the office copy. A certificate of this comparison should then be submitted to
the Branch Officer for full signature.
A note of the case should be made in the Register of Cases and the case number
should be indicated in the authorisation also. The period of retention should also be
noted prominently on the outer cover of the cases. As regards Preservation of
Nominations in respect of closed cases, the procedure prescribed in para 3.1.3 should
be followed.
GPF Manual
Page No. 108
Chapter VII
Final Withdrawals
7.6.4 All authorisations from Provident Fund Sections should be sent by Registered
Post and to facilitate the work of the despatching that the words By Registered Post
should be indicated prominently at the top of the letter.
7.6.5 Final Withdrawal applications should be disposed of within 3 weeks from the
date of receipt in this office and no Final Withdrawal application should be returned
without the approval of the Group Officer. To watch the expeditious disposal of the
Final withdrawal applications, a Register of Final withdrawal application in Form
No.14 of this Manual should be maintained in each Funds Section and submitted to
the Branch Officer on the first working day of every week. All applications of more
than a week old should be shown as outstanding. The Register should be submitted to
the Deputy Accountant General (Funds) on the 10th and 25th of every month. The
Register due to the Deputy Accountant General (Funds) on the 10th of every month
may be sent through F.M Section on the 5th of every month duly indicating the initial
and follow up action taken against each item besides drawing on abstract F.M Section
will conduct a review of these registers and submit a review note mentioning the
progress achieved in the clearance of Final Withdrawal and Residual Balance cases to
the Accountant General (A&E) on the 15th of each month indicating whether
appropriate steps have been taken for arresting the upward trend, if any, in the
outstanding cases.
In the abstract of closing, the cases pending should be shown in two parts:o
Cases for which even part payment has not been authorised.
Cases for which Residual Balance is to be authorised.
7.6.6 A separate register in Form No.15 of this Manual should be maintained to

indicate the action taken for the disposal of the Residual Balance cases and this
Register should be submitted along with the Register referred to above.
(Authority: Para 7.4 and 7.10 of the Note on Provident Fund appended to
Comptroller and Auditor Generals Office D.O. Letter No. 2459 TA IIFM/Genl/375
dated 3.2.1979)
GPF Manual
Page No. 109
Chapter VII
Final Withdrawals
While issuing authority for the available balance, missing credits and
probable/suspected debits should be listed in the endorsement marked to the
Drawing and Disbursing Officers with a request that the particulars in respect
of these be furnished to enable full settlement. Where the missing items
pertain to some other Drawing and Disbursing Officers, a reference should
simultaneously be made to them also. The retired subscriber or the
beneficiary, as the case may be should also be kept informed of the amounts
withheld and the missing credits.
The adjustment of credit/debit on collateral evidence basis should be done by

the Accountant General maintaining the Provident Fund account. He should,
thereafter pursue with the Accounts Officer concerned the question of locating
the credit/debits and affording it to him so that the suspense head would be
cleared in respect of transfer of Accounts from one Audit Circle to another.
(Authority:- CAG Letter No. 1238 Admn. II/13-40 dated 18.6.60)
Primarily the old Accounts Officer should be responsible for settlement of the
missing credit and debits in the account of the subscriber upto the month of
transfer and the new Accounts Officer to whom the account is transferred
should also render such assistance as may be necessary by getting collateral
evidence account from the subscriber for adjustment of the missing credit.
(Authority:- CAG Letter No. 868 Sch Admn II/7-66 dated. 11.4.67)
Each Residual Balance case should be reviewed every quarter to ensure

adequate action. The maximum period between the first payment of available
balance and the final payment should not exceed six months. All cases, which
are delayed beyond six months should be got examined by the Internal Test
Audit.
As in the case of the Register of Final Withdrawal applications, the Register of

Residual Balance cases should be sent to F.M Sections on the 5th of each
month to enable that section to conduct review and submit a note thereon to
the Accountant General (A&E) on the 15th of each month.
GPF Manual
Page No. 110
Chapter VII
Final Withdrawals
7.6.7 There may be cases, where, in spite of the references to D.D.Os/Subscribers

to supply the details of missing credits there is no response from the D.D.O or the
Subscriber. In such cases, Registered Acknowledgement Due Letter should be sent
to the subscribers giving them 3 months time for furnishing the required details either
directly or through the DDOs concerned. In case there is still no response from them
within this period, the case may be closed under the orders of the Branch Officer.
However, if the subscriber is able to furnish details later, the case may be reopened.
(Authority:- Para 7.2 of the Note appended to Comptroller and Auditor Generals
Office D.O Letter No. 2459-T.A.II/302-78 dated 3.10.78 and section order no.
FM/Genl/270 dated 13.12.1978)
Note: While authorising Residual Balances, if any, interest may be allowed in the
usual way as in the case of authorising Final Withdrawal cases.
(Authority:- Accountant Generals Orders dated 26.6.1952 read with order dated
27.2.1963)
7.6.8 All Final Withdrawal applications in which the Departmental authorities do
not send applications for final payment of Provident Fund balance in a complete form
or do not comply with the relevant rules and instructions should be brought to the
notice of the Finance department, Government of Karnataka every quarter, as 20th of
Jan, April, July and October so that they may take up the matter with the
Administrative Department for suitable action. Each case included in this report
should indicate inter-alia the particular rules or instructions which have not been
complied with by the Departmental authorities. A certificate to the effect that such a
report has been sent to the Finance Department, Government of Karnataka should
invariably be given in the quarterly report sent to the Comptroller and Auditor
General (vide para 7.9 below) on outstanding cases of final payment of Provident
Fund balances. For this purpose the defects and omissions noticed in the Final
Withdrawal applications should be noted with sufficient details in the remarks column
of the Register of Final Withdrawals.
A separate Register in Form No. 16 (Register of Incomplete or Defective Final
Withdrawal application received) of this Manual should be maintained and all cases
GPF Manual
Page No. 111
Chapter VII
Final Withdrawals
referred to the Finance Department, entered, therein. This register should be submitted
to the Branch Officer monthly on 25th and once in a quarter to the Deputy Accountant
General (F) through the Test Audit Section on 25th of April, July, October and
January. A case should be treated as closed only after full payment is authorised.
7.7
Intimation of Retirement
In respect of Gazetted Officers G.M Section has to prepare and forward to P.V
Section a list of Gazetted Officers attaining the age of superannuation within
the next twenty four months on 15th of March, June, September and December
of each year. These lists should be in duplicate prepared department wise and
a copy sent to Provident Fund Section concerned also on the same date in
order to ensure expeditious disposal of claims for Final Withdrawals of
Provident Fund balance of Gazetted Officers.
In respect of Non-Gazetted Officer, the P.V Sections which receive the

superannuation statements of Non-Gazetted Officers separately from the
several departments of the State Government will forward one copy thereof on
the 20th of January, April, July and October of every year to the Provident
Fund section to arrange for the prompt settlement of Final Withdrawal of P.F
balances arising on retirement of Officers on superannuation.
On receipt of the statement of Officers/Officials due to retire on

superannuation from GM/PV Sections, PF Sections should undertake a special
review of the accounts of these subscribers. Particulars of debits/credits
missing should be called for from (i) the Drawing and Disbursing Officers in
respect of Non-Gazetted Officials and (ii) the Officers concerned in respect of
Gazetted Officers and Officers who draws their own pay and allowances.
Also, particulars of payments of temporary advances in respect of sanctions
noted in the ledger cards (but debits not posted) should be called for. This
enables the settlement of Final Withdrawal claims, when received, early.
(Authority:- O.O 25/16.2.87 FM(C)/GII/86-87/555)
GPF Manual
Page No. 112
Chapter VII
Final Withdrawals
In order to watch the receipt of final withdrawal cases called for on the basis
of details furnished in the Superannuation Statements, a Register should be
maintained in each Provident Fund Section in Form No.17 of this Manual.
This Register should also include other Final Withdrawal cases called for from
this office with reference to the events necessitating closure of the Provident
Fund account which the Fund Sections come to know through the subscriber,
claimant or the departmental officer. This register should be closed and
submitted to the Branch Officer on the 1st and 15th of every month and to the
Deputy Accountant General (F) and entitlement on the 1st of every month.
Note: The Comptroller and Auditor General has instructed that non receipt of claims
should be reported to the Chief Secretary/Finance Secretary of the State Government.
The Branch Officer should ensure that such reports are sent while closing the register.
(Authority O.O 25/16.2.87 FM ( C ) / GII/86-87/555
O.O TM/E/33 dated 27.3.1965)
7.8
Review Register of Cases over six months old
A Review Register of cases outstanding for over six months from the date of the event
necessitating the closure of the accounts should be maintained by each Fund Section
in the form noted in the next page.
Sl. Name/Desi G.P.F Date of Last action taken
No -gnation of A/c
Remarks Initials
including No. &
of the
the subscri No.
date of the
Auditor
-ber
communication
event
Review Remarks by
S.O B.O
Sr.
DAG
(A&E)
and the
designation
of the officer
addressed
1
GPF Manual
Page No. 113
10
Chapter VII
Final Withdrawals
In this Register cases over six months old only should be entered and all the cases
entered therein should be reviewed by the Section Officer and the case files should be
put up to the Branch Officer and Deputy Accountant General (Funds) for special
review. This Register should be closed and put up to Branch Officer on 20th of every
month.
(Authority:- Para 519 of Accountant General Madras Manual)
7.9
Quarterly Report of outstanding Final Withdrawal cases to Comptroller
and Auditor General

Report on the outstanding Final Withdrawal cases should be sent to the Comptroller
and Auditor General so as to reach him by the dates shown against each.
o
Report for the Quarter ending March 15th April
Report for the Quarter ending June 15th July
Report for the Quarter ending September 15th October
Report for the Quarter ending December 15th January
(Revised with effect from 30/06/04 vide H.Qs Letter dated 17/06/2004)
The FM(C) Section should collect the material from all the Fund Section and furnish a
consolidated report to Comptroller and Auditor General.
(Authority:- Comptroller and Auditor Generals Letter No.1085 Admn.I/110-56
dated 8.5.56 and Admn I/110-56 dated 8.5.56 and N0. 294 Admn. I/354-56 dated 1812-56 mentioned in Para 519 of Accountant General Madras P.F Manual)
7.10
Register to show the delay in the receipt of P.F cases in this Office for
Final Payment:
In order to have a record of the delays in the receipt of applications and other
documents and particulars necessary for the finalisation of the cases, each Provident
Fund Section should maintain a Register in the following form
GPF Manual
Page No. 114
Chapter VII
Final Withdrawals
Sl. Name/Des- G.P.F

No. ignation of A/c
the subscr- No.
iber
Office
from
which
the
application
was
receiv
-ed
Events Date
of
like
Retire- Event
ment/
Death
Dismissed
etc.
Date Date of
of rec receipt
-eipt of
of
Certific
applic ate
-ation
for
final
closure
Date of rec
eipt of documents of
other
particulars
required
for the
closure of
the
accounts
9
No&date Remarks
of
Authorisation
10
The information available in this Register should be used by Sections for furnishing
material to F.M Section for sending it to the Audit Office for inclusion of a suitable
Para in the Audit Report on the Appropriation Accounts under Other Topics of
Interest. This Register should be submitted to Branch Officer on the 5th of April,
July, October and January of every noting the cases of delays for over six months
from the date of the event necessitating the closure of P.F Accounts noticed during
the preceding three months.
All the PF Sections should prepare a consolidated list of cases relating to the year
ending 31st March and furnish it to FM Section by the 15th of July of every year.
7.11
Register of Closed Accounts
The receipt of Disbursement Certificate from the Heads of Offices in respect of

payments of final withdrawals to Non-Gazetted subscribers authorised through them
should be watched through the Register of Closed Accounts. This register should be
submitted to the Branch Officer on the 5th of every month. Reminders should be
issued in cases where the Disbursement Certificates in respect of the authorisations
issued upto the 15th of the previous month are not received.
Note: While closing the Register of Closed Accounts, Certificate to the effect that
the nominations in respect of amounts closed to the end of the previous month have
been segregated and filed in guard files kept in the custody of Branch Officer in the
manner indicated in Para 3.1.3 should be furnished by the Account Section Officer
concerned in the Registers.
GPF Manual
Page No. 115
11
Chapter VII
7.12
Final Withdrawals
Scrutiny of Vouchers
While scrutinising the vouchers relating to the final withdrawal it should be seen:
That the voucher is duly receipted with proper stamp affixed wherever
necessary, in the case of the bills drawn by persons other than the Heads of
Offices;
That the amount paid agrees with the amount for which authority was issued;
That the payment has been made to the proper payee;
That the classification is correct
(Authority:- Para 523 of P.F Manual of Accountant General TamilNadu of 1963)
That the Disbursement Certificate referred to the paragraphs 7.11 has been
received, if not received action to be taken to obtain the Disbursement
Certificate. The receipt of the Certificate should however, be watched through
the Register of Closed Accounts/Register of Partial Final Withdrawals
authorised by this office.
(Authority:- Order of the Accountant General on the File of review of voucher by
T.A section PFI/Genl/462 dated 16.2.71)
7.13
Filing of Paid Vouchers
(a)
On receipt of paid vouchers in respect of the Final Withdrawal / claims they
should be filed with the concerned cases and the date of payment noted in the relevant
column of the Register of Closed Accounts.
(b)
To guard against fraudulent withdrawals of money the Comptroller and
Auditor General has directed that a verification of final payment of Provident Fund
balances has to be conducted by the Internal Test Audit Section, monthly. To
facilitate verification by Internal Test Audit, the following records should be made
available to Internal Test Audit Section on the dates noted against each.
GPF Manual
Page No. 116
Chapter VII
i)
Final Withdrawals
List of Final Payment vouchers (unit wise) in

respect of P.F Group
ii)
Counterfoils of payment authorisations issued

by this office with concerned ledger cards
iii)
10th
18th
Schedule of payment and vouchers on

requisition by T.A Section
18th
To facilitate F.M Section to adhere to the due dates as prescribed above, all the P.F
Sections should furnish the particulars required at item (i) to F.M Section on 8th.
The records indicated at items (ii) and (iii) should also be kept ready by all P.F
Sections by 15th for transmission to Internal Test Audit on requisition by them.
Note: Refer to Chapter VI and Appendix thereto for the Rate of Interest and
Bonus
7.14
Recovery of P.F amounts authorised on the Dismissal or LPR of officials
who are subsequently reinstated or allowed to return to duty.

In the case of subscribers to G.P Fund permitted to withdraw the deposits on their
dismissal or proceeding on Leave Preparatory to Retirement, the authority ordering
reinstatement or permitting the subscriber to return to duty should in the relevant
order, state whether or not the subscriber should repay the amount withdrawn by him
with interest thereon. If the order contains no such instruction the Accounts Officer
should seek orders of consent authority in this regard
In order to watch the recovery of the amounts ordered from such subscriber a register
should be maintained in the following form and put upto B.O on the 20th of each
month with an abstract indicating the number of outstanding cases and the amount
due for recovery.
GPF Manual
Page No. 117
Chapter VII
Final Withdrawals
Sl.
No.
Name
and
Account No.
of the
subscriber
Amo
unt
Paid
Date
of
commence
ment
of
leave
Date
of
expiry of
leave
Date
of
dismissal
Whet
her
reinst
ated
on
appea
l
Date
of
rejoin
ing
duty
Initial
s of
Section
Offic
er
Dat
e
of
ref
und
of
am
ou
nt
pai
d
10
Re
mar
-ks
11
(Authority:- G.O.I.No. F22/XXX/R.II/34 dated 29.11.35)

7.15
Partial Final Withdrawal of Provident Fund Money for House Building,
Higher Education, Marriage etc purpose

7.15.1 Rules 24 to 27 Karnataka General Provident Fund Rules 1957 given the
procedure relating to partial final withdrawals for House Building, Higher Education,
Marriage purpose and deposit for booking a Car/ Motor Cycle/ Scooter/ Moped.
The following powers of sanction of Partial Final Withdrawals have been
delegated to the Heads of Departments etc:(i) Upto the 75% of the balance as on the
date of sanction in each case
(i) Heads of Departments

(ii) Deputy Secretary to Government,
D.P.A.R
Karnataka
Government
Secretariat, Bangalore.
(ii) Upto 70% of the balance or 15

months pay which ever is less, as on the
date of sanction
(i) Officers having the jurisdiction of

two Districts or more.
(ii) Under Secretary to Government,
D.P.AR
Karnataka
Government
Secretariat, Bangalore.
(Authority :- FD 34 Mubani 2000 dated 20.10.2000)
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Page No. 118
Chapter VII
Final Withdrawals
The Secretary, Tungabadhra Board is the Head of the Department all branches
of the Board and as such sanctions accorded by him for grant of partial final
withdrawal from out of the General Provident Fund accounts of the Officers /
Officials of Karnataka Government would be in order.
(Authority:- Govt. Letter No. FD 49 APF 86 dated 16.10.1986)
The sanction of partial final withdrawal for making deposits for booking of a
car/motor cycle/scooter/ moped etc is subject to the following conditions.
(a) Officers drawing a basic pay
of
Rs.1575/- or above*
Rs.950/- or above*
Rs.600 or above*
Vehicle
Motor Car
Motor
Cycle/Sco
oter
Moped
Amt. of partial
final withdrawals
Rs.10,000 *
Rs.500
*
*Orders regarding Revised Basic Pay limits / Amount of PFW eligible not received in
this Office.
or 50% of the amount standing to the credit of the subscriber or the actual
amount of registration which ever is the least.
Deposit receipt must be produced for verification within a period of one
month from the date of drawal
If the Officer does not purchase the vehicle or opts out of the scheme, he
should immediately deposit the amount withdrawn together with interest
received from the manufacturer to Provident Fund Account.
An advance refundable in not more than 36 instalments may be sanctioned, in
special cases, in respect of Officers whose service falls short of 15 years by
not more than six months. Such advance sanctioned may be permitted to be
converted into final withdrawal after the completion of 15 years of service.
GPF Manual
Page No. 119
Chapter VII
Final Withdrawals
The withdrawal for this purpose is permissible only once and only to those
who have completed 15 years of service including broken periods of service if
any.
(Authority: - Order No. FD 26 APF dated 14.11.1983)
Note 1:-
Withdrawal is permitted for acquiring a house or additions or
alterations and the property should be in the name of the subscriber and it is not
admissible for house building and again for additions, alterations. A second
withdrawal for addition/alteration is not admissible. Withdrawal is not at all
admissible for repairs as withdrawals are permitted only for capital expenditure.
(Authority: - O.O.No.FM(C) / GII/87-88 dated. 23.7.87)
Note 2:-
Partial Final Withdrawal from the General Provident Fund applied by
Officers/Officials on deputation from one department to another department should

be sanctioned only by the competent authority in the parent department and disposal
of sanctions to Partial Final Withdrawals should be watched through a separate
Purport Register.
Note 3:
Partial Final Withdrawal from G.P.F is permissible only for purchase of a
house site vide Rule 24(1) (a) of G.P.F Rules and not admissible for development
charges of a house site
(Authority : Government of Karnataka Letter No. FD 47 Adv. 88 dated 13/6/88)
7.15.2 On receipt of sanction of competent authority for Partial Final Withdrawals,
the Provident Fund Section should scrutinise the sanction with reference to the rules,
balance at credit, etc., and authorise the payment after making a note in the remarks
column of the Ledger Card of the Subscriber, the authorisation, the Ledger Card,
Sanction Order and other connected documents should be submitted to the Branch
Officer for approval. The entry in the Ledger Card should be attested by the Branch
Officer. (Ledger Cards are not being maintained manually - Ledger cards refer to
Status Reports).
GPF Manual
Page No. 120
Chapter VII
Final Withdrawals
7.15.3 Intimation may be sent to the Commissioner of Income Tax of payments of

rupees one lakh and above at a time to a Government Servant in respect of Provident
Fund as and when such payment is authorised, irrespective of whether payment is
made at the time of retirements or earlier for the purpose of House Building, Marriage
or Higher Education.
7.15.4 The receipt of debits in respect of Partial Final Withdrawal should be watched
through the Register of Partial Final Withdrawal in Form No. 19 of this Manual. The
register should also be utilised for watching the receipt of Disbursement Certificate in
respect of Partial Final Withdrawals made by Non-Gazetted Government Servants.
The Register should be closed and submitted to the Branch Officer on 5th of every
month.
(Authority:- Comptroller and Auditor General Circular No. 2144-Tech Division
II/359-68 dated 12.9.1968)
7.16
Conversion of Temporary Advances into Partial Final Withdrawals
The decisions of the State Government on the subject are included in Para 5.7 of this
Manual.
7.17 Decision, Interpretations, Orders and Instructions
7.17.1 Legal position of the G.P Fund Balance under the Provident Fund Act, 1925
(Central Act XIX of 1925)
If, under the Rules of the Fund, the amount standing to the credit of a subscriber is not
repayable on demand until the happening of some specified contingency except for
purposes of payment of premia in respect of a policy of Insurance. Or the payment of
subscription or premia in respect of a Family Pension Fund, the deposit must be held
as Compulsory Deposit within the meaning of Section 3(2) of the Provident Funds
Act, 1925 (C.A XIX of 1925). Compulsory Deposit has nothing to do with the
question whether the officer is bound to subscribe to the Fund (Compulsory
Subscriber) or it is open to his option (Optional Subscriber). It is only if, under the
GPF Manual
Page No. 121
Chapter VII
Final Withdrawals
rules, the amount is repayable on demand, at any time at the will of the subscriber, the
amount is not a Compulsory Deposit.
Accordingly, the accumulation in the Fund account of subscribers under the
Karnataka G.P.F Rules, 1957 are created as Compulsory Deposits and are therefore
protected from attachment by Courts of Law. When, however, on order of attachment
or a notice of assignment or other encumbrance is received, the Accounts Officer will
at once proceed to move the Court or the party concerned to have the order withdrawn
inviting reference to the following: the decision of the Calcutta High Court dated 15.6.1922 in the Secretary of
State Vs. Rajkumar Mukherjee.
the decision of the Madras High Court dated 23.4.1946 in the case Civil
Revision Petition No.1548.
(taken up case between the Accountant General, Madras Vs. Pushpavathi Ammal
P.Govindammal, Namberumal Naidu and Chengammal.)
The amount at credit cannot also be paid to the subscriber/his or her nominee(s)
unless and until the Court Order or notice is withdrawn.
(Authority:- G.O.I Finance Department No. 612-D dt. 11.12.1909 2630 dated
20.12.1921; No. 2328 FE dated 10.11.22 and 1042 FE dated 17.5.1923)
7.17.2 The Comptroller and Audit General has decided after consultation with the
Government of India that the protection given by Section 3(2) of the Provident Fund
Act for the Provident Fund Deposits of subscriber is applicable to the accumulation in
the General Provident Fund of an applicant who is eligible to join the Fund but who
has not been formally admitted to it and given an account number and that it is illegal
to deny him the status of a subscriber.
7.17.3 Provident Fund money remitted by Postal Money Order is liable to be attached
by Courts of Law when it is in transit, as once it leaves the hands of the Provident
Fund authorities as a deposit at the credit of the depositor, it is not protected by the
Provident Fund Act. Whenever therefore a subscriber asks for remittance by Postal
Money Order of the Provident Fund money due to him he should first be informed of
GPF Manual
Page No. 122
Chapter VII
Final Withdrawals
the risk of attachment involved in such remittance and the money should not be
remitted by Money Order except at the payees written request thereafter.
(Authority:- Para 253 on Page III of the Report on the Appropriation Account of
Railways in India for the year 1932-33)
7.18
Recovery of Government Dues from the Provident Fund Balance payable
to the Subscriber and GOs thereunder

7.18.1 Govt. of India Decision
When the amount in a G.P.F becomes payable to the Subscriber under the
rules of the Fund, no deductions are possible except those authorised under
Section 6 of the Provident Fund Act 1925.
If, when such amount becomes payable, the Subscriber is dead, the amount in
the Fund at the credit of the deceased Subscriber becomes vested in his
dependants or nominees as the case may be and no deductions are possible
except those authorised under Section 6 of the Act.
The amount due to Government on account of advance of pay of

embezzlement of over payment found during the course of audit cannot legally
be recovered from any amount standing to the credit of the Subscriber in the
General Provident Fund.
(Authority:- G.O.I. F.D No. 302-FE dated 10.4.1916)

7.18.2 In regard to payment to Purdahnashin Ladies the following special procedure
for identification of payees laid down by the Government of India should be followed
If the Purdahnashin lady appears in person at the place of payment her left
thumb mark should be taken on the receipt in the Treasury Officers presence
and compared with that obtained by the Head of the Officer who must be
assumed to have satisfied himself previously that she is the proper payee.
GPF Manual
Page No. 123
Chapter VII
Final Withdrawals
If she does not appear in person at the place of payment she must first be
identified by two responsible persons before an authority competent to give a
life certificate and affix her left thumb mark on the document in his presence.
She must, at the time and place, affix, her left thumb mark on the receipt and have it
authenticated as hers by the same authority and endorse it for collection by an agent
nominated by her. The agent should be person taken to or capable of being identified
before, the Treasury Officer. If payment is made through a recognised bank, this
procedure can be dispensed with, if the bank produces a power of attorney.
(Authority:- Para 249 PR Manual of Accountant General Andhra Pradesh 1968)
7.18.3 Govt. of India Decision
A posthumous child is a member of the subscribers family at the time of his death
and if born alive should be treated in the same way as a surviving child born before
the subscribers death. The case of a posthumous child already born, when the case is
taken up by the Disbursing Officer, will present no difficulty, the rest, if the existence
(on aventra de sa more) of a posthumous child is brought to the notice of the
Disbursing Officer, the amount which will be due to the child in the event of its being
born alive should be retained and the balance distributed in the normal way. If the
child is born alive, payment of the amount retained should be made as in the case of a
minor child, but if no child is still born or a child is still born the amount retained
should be distributed among the family members in accordance with ordinary rules.
(Authority:- G.O.I F.D 1333 R-II/29 dated 9.5.1929)
7.18.4 No reference need be made to Government when the Accounts Officer (after
he has taken legal opinion, if necessary) is satisfied that the WILL purports to divide
the money in the Fund in the same manner as in the nomination made under the
Rules.
7.18.5 CAGs Instructions
(1)
It has been held by the Supreme Court of India in Civil appeal No. 132 of
1951 (the Union of India under Secretary Vs. Srimathi Thira Deb) that execution
GPF Manual
Page No. 124
Chapter VII
Final Withdrawals
cannot be sought against the Provident Fund money by way of appointment of a

Receiver.
(Authority:- Comptroller and Auditor General Letter No. 992-A/8053 dated
22.9.1953)
(2)
For the purpose of Final Withdrawal of Provident Fund Deposits a Subscriber
cannot be considered to have quit Government service finally when he is transferred

from one branch of Government to another, when both appointments are such that the
incumbent is eligible to subscribe to a Provident Fund. It is not, however, the
intention that the balance standing to the credit of a Government Servant should
remain in the Fund when he quits service in which he was entitled to subscribe to the
Fund in order to accept employment in a service in which he is not eligible to
subscribe to the Fund.
(3)
Deposits in the Rupee Branch of Provident Funds are exempted from British
Income-Tax when taken to the United Kingdom by Officers at the time of retirement,
the Accounts Officer in India should, however, furnish the subscriber concerned with
a certificate of payment of the deposits in the Provident Fund if he asks for it for
production before the British Income-Tax authorities in support of his claims for
exemption from Income-Tax.
(Auditor Generals Letter No. 4.21.Admn.I/166-34 dated 3.5.1934)
(4)
On receipt of applications through the Heads of Offices payment may be made
to the subscribers, or their nominees in the case of deceased subscribers, or to the

person on behalf of such of the nominees as are minor from the treasuries nearest to
the places, where they are residing, whether such treasuries are within or outside the
jurisdiction of the officer, through the Collector or other responsible Officer of the
District.
(Comptroller and Auditor Generals Letter No. 3816-E 78 dated 3.8.1926, and
Comptroller and Auditor Generals Letter No. 578.E.119-15 dated 20.3.1955)
GPF Manual
Page No. 125
Chapter VII
Final Withdrawals
7.18.6 Govt. of Karnataka Decision

(1)
Insisting upon the production of various no demand certificates as a pre-
requisite for the release of Provident Fund Balance in spite of the fact that recovery of
any Government dues from the Compulsory Deposits is not admissible in view of
specific provisions of section 3 of the PF Act, 1925. The accumulations in the Fund
account should be paid to the subscriber soon after he quits Government Service not
withstanding any Government dues outstanding against him except in the case of the
type mentioned below.
o
P.F Balances resting in dependent are liable to attachment for the debts
incurred by the dependent(s) after the subscribers death and, where such debts
are due to Government by whom the balances are payable, they can be set off
against such balances under the General law relating to setting off claims and
counter claims between parties.
P.F Balances payable to persons, who are not dependents.
P.F Balances payable to dependents other than the widow or children of a

subscriber, where the payment is subject to any arrangement or charge made
prior to the commencement of the P.F Act, 1925.
(Authority:- Government of Karnataka O.M.No.FD 265 PPF dated 33.12.1966)

(2)
The provision of Section 3(2) of the Provident Funds Act. 1925 (Central Act
XIX of 1925) according to which the balance in the Provident Fund shall be free from
any liability incurred by the Subscriber or the dependent before the death of the
Subscriber shall be taken to imply that such balance is not free from liability incurred
by the dependent/dependent nominee after the Subscribers death. In other words the
P.F balances vesting in a dependent are liable to attachment for debts incurred by the
dependent after the Subscribers death and where such debts are due to Government,
the procedure prescribed in the preceding paragraph should be followed.
(Authority:- Government of Karnataka O.M.No. FD 37/PPF 71 dated 22.6.71)
GPF Manual
Page No. 126
Chapter VII
(3)
Final Withdrawals
When a subscriber has not nominated a guardian for minor to receive the
Provident Fund money on behalf of minor. The guardian appointed by the Court to
receive payment on behalf of minor should alone be recognised.
When a Guardianship Certificate issued by a Court of Law is produced, no

further sanction of the Government is necessary.
According to Rule 20-B of the Karnataka General Provident Fund Rules,

1957, the G.P.Fund moneys due to Hindu Minors are payable on their behalf
to their mother who is the natural guardian, with/without taking an indemnity
bond. The Heads of Department Offices should specifically point out cases
where the interests of the mother are adverse to those of the minor children.
In the absence of such specific information in the Final Withdrawal bill, the
payments should be authorised by the Accounts Officer to the mother on
behalf of the minor children.
(Authority:- G.O.No. FD 296 PPF 64 dated 7.1.1965 and G.O.K.O.M.No. FD 364

and PPF 66 dated 17.6.67)
In the case of death of a Subscriber while in service, the person(s) to whom

the P.F money has to be authorised, in case no nomination subsists, is to be
determined in accordance with the provisions in Rule 20(1) (6) of Karnataka
General Provident Fund Rules as on the date of death of the Subscriber and
not as on the date of authorisation. Thus the share of son(s) and daughter(s)
is to paid to them if they were minor(s) and unmarried at the time of death
even though they might have attained majority/daughter(s) might have been
married on the date of authorisation.
(Authority:- Order of D.A.G (PF) dated 24.9.85 in case file of Late U.Laxmana
Rao, Accountant No.GA 4111)
Share(s) of unmarried daughter(s) who has/have attained the age of 18 years may be
authorised to them direct.
(Authority:- Clarification by TM in Amendments to KARNATAKA GENERAL
PROVIDENT FUND Rules file)
GPF Manual
Page No. 127
Chapter VII
(4)
Final Withdrawals
The only person who can give a legal acquaintance for the money payable to a
Subscriber who has become insane is a manager appointed under the Indian Lunacy
Act vide Rule 21(2) of the Karnataka General Provident Fund Rules, 1957.
If no Manager has been appointed under the said Act, the payment may be made in
terms of Section 95(1) of that Act to the person having charge of the Lunatic under
the order of the Deputy Commissioner. The Disbursing Officer has to pay only the
amount which he thinks fit to the person having charge of the lunatic and the balance,
if any or such part thereof as he thinks fit is to be paid for the maintenance of such
members of the lunatics family as are dependent on him for maintenance. But before
this is done, the person, to whom the amount becomes payable under the rules will
have to be certified, by a Magistrate, as a Lunatic.
(Authority:- G.O.K Letter No. FD 64 PPF dated 25.4.1970)
(5)
When a Government Servant resigns his appointment under the State
Government to take an appointment in some other State or the Government of India, it

has to be construed that such a Government Servant has quit the service, so far as the
Karnataka Government is concerned and that the Provident Fund claim of such a
Government Servant has to be settled by the Accounts Officer accordingly.
(6)
Only one Partial Final Withdrawal can be allowed for the same purpose.
Marriage/Education of different daughters/sons will not be treated as the same

purpose. Further, an advance under Rule 15 and a Withdrawal under Rules 26 or 27
will not be granted for the same purpose together. A person who has drawn a Final
Withdrawal either under Rule 26 or Rule 27 will not be allowed to convert the
Temporary Advance sanctioned under Rule 15 into a Final Withdrawal under Note of
Clause (d) of Para (1) of Rule 26 or Note to Clause (e) of Rule 27 of the
KARNATAKA GENERAL PROVIDENT FUND Rules 1957.
(Authority:- Government of Karnataka Circular No. FD 28 PPF 66 dated
10.8.1966)
GPF Manual
Page No. 128
Chapter VII
(7)
Final Withdrawals
Technical course recognised by the Government for purpose of sanction of
withdrawal under Rule 26-I (a) (ii) of the Karnataka General Provident Fund Rules,
1957 are shown in Appendix to Chapter 5 (see also para 5.7.2)
(8)
A Subscriber may be allowed to make Partial Final Withdrawal from his G.P
Fund account for the purpose of performing the marriage of a female relative who is
actually dependent upon him in addition to his daughters and has attained the
marriageable age as per child Marriage Restraint (Amendment) Act, 1978.
(Authority:- Government of Karnataka Order No. FD 20 APF 81 dated 23.10.1981)
Authority: Comptroller and Auditor Generals Letter No. 1644 T Admn II 2-05-68
dated. 2.8.1968)
GPF Manual
Page No. 129
Chapter VII
Final Withdrawals
APPENDIX
(Vide para 7.2.1)
QUESTIONNAIRE TO BE ANSWERED AT THE TIME OF DISPOSAL OF

APPLICATIONS FOR FINAL PAYMENT OF PROVIDENT FUND BALANCE
1.
Name of the Subscriber
2.
Account Number
3.
Rules by which governed
4.
Date of quitting service on retirement, death, resignation or dismissal etc
5.
Date on which application has been made in cases where payment is claimed
during LPR or LPR combined with vacation or leave during which the
Subscriber has been permitted to retire or declared unfit for further service
6.
Whether application has been received complete in all respects
7.
Whether the claim has been made by the Subscriber himself, or
8.
Whether the Subscriber is dead and the claim has been made by the heirs. If
so, indicate their names and relationship with the Subscriber or whether they
are minors.
9.
Whether the title of each claimant mentioned in (8) above has been checked
with reference to the valid nominations, if any.
10.
a)
If no valid nomination subsists whether the title of each claimant
mentioned against (8) above has been checked with reference to the provisions
of the Provident Fund or where necessary with reference to the succession
certificate, probate letter of, Administration, guardianship certificate etc
(Indicate how the title has been checked)
GPF Manual
Page No. 130
Chapter VII
Final Withdrawals
b) If there is any decree of a Court of Law ordering that payment should be

made otherwise in accordance with the nomination or there is a threat to
challenge the right of nominee in a court of law whether the instruction
contained in Comptroller and Auditor Generals Letter No. 1993 TA II/128-68
dated 19.9.69 and No. 1325 TA II/128-68 dated 24.7.70 have been followed.
11.
Whether the production of an Indemnity Bond is necessary. If so, whether the

Disbursing Officer has been asked to obtain the same.
12.
a) Whether the account for the year in which the amounts have become
payable and
for five years immediately preceding have been reviewed in
detail and found in order.(In the case of postings for the year in which the
account is closed and for the immediately preceding year, whether checked
with schedules of recoveries and vouchers.
This becomes necessary if some discrepancies are noticed in the period
covered by review mentioned in sub-para (1) of the Comptroller and Auditor
General Letter dated 16th January 1968)
b) If not, now the discrepancies found have been settled (Indicate the nature
of such discrepancies)
c) Whether during this check it has been seen that the debits on account of
advances, partial final withdrawal as indicated in the application have been
duly adjusted in a Subscribers accounts.
13.
Whether the balance in the Ledger accounts has been found to tally with that
appearing against the relevant account number in the Unit Broadsheet (for
Offices where hand posting system is in vogue)
14.
In case the DAG(F) has ordered a detailed review of the accounts for a larger
period, or such a review is necessary because of arrears in providing and
squaring of broadsheet (under hand posting system) or in annual agreement of
balance (under machine posting system), the year of account upto which such
GPF Manual
Page No. 131
Chapter VII
Final Withdrawals
a review has been conducted whether the account has been found to be in
order. If not how the discrepancies noticed have been settled. (Indicate the
nature of these discrepancies).
15.
Whether the accounts for the remaining years have been generally reviewed
and balances found correctly brought forward from year to year.
16.
Whether the Register of Missing Credits Explanation sheet of differences,

Objection Book and review notes of Triennial Review have been gone through
and it has been ensured that no missing credits/debits remain unnoticed and
unadjusted and no discrepancy remains unsettled.
17.
Whether any missing credits/debits have been adjusted by operation of P.F

Suspense on collateral evidence (Give details of it)
18.
If it is a case of C.P.F Account

a) Whether the Subscriber has been dismissed from service for grave
misconduct, if so indicate the amount to be deducted from Government
contribution quoting the Number and Date of the relevant Government Order.
b) Whether the Subscriber has resigned his employment under Government
within 5 years of the commencement thereof otherwise by reason of
superannuation or a declaration by Competent Medical Authority, that he is
unfit for service. If so, the amount to be deducted from Government
contribution on this account may be indicated quoting the number and date of
the relevant Government Order.
c) State amount of any Government dues to be deducted from Government
contribution.
d) State amount of advance, if any granted to the family of the deceased
Subscriber which is required to be deducted from the PF Account.
GPF Manual
Page No. 132
Chapter VII
19.
Final Withdrawals
Whether any attachment order by a Court of Law has been received in this
Office. If so, whether it still remains to be got vacated. State the amount to be
withheld on this account.
Note This item should not be construed to mean that PF Deposits can be attached.
However, order of attachment of a Court of Law is maintained until the order
is either withdrawn by the Court which imposted it or cancelled by a superior
court. Extracts of the relevant orders of the Government are enclosed for ready
reference.
20.
In the case of ICS(NEM) Provident Fund, whether the amount of special

contribution
admissible under Rule 6 of the ICS(NEM) P.F Rules 1943, has
been credited to the
Subscribers account and the necessary T.E prepared.
Also state whether the amount of this contribution has been allotted allocated
between the Governments concerned, If necessary.
21.
Give details of calculation of balance at credit of the Subscriber in the attached

proforma in cases where discrepancies have been found and adjusted.
22.
State the month up to which interest has been allowed and the rate of interest
allowed for the current year.
23.
State the amount and period of unauthorised subscriptions, if any, state

whether it has been seen that no interest has been allowed on such
subscriptions.
24.
Whether the amount of interest allowed for the current financial year has been
noted in the Register maintained therefore and if so, the Serial Number
thereto;
25.
a) Total amount as finally worked out for authorisation

b) Amount withheld if any (State reasons for withholding the amount)
c) Net amount proposed to be authorised
(a) (b)
GPF Manual
=
Page No. 133
Chapter VII
26.
Final Withdrawals
Total amount of the residual balance if any which remains to be authorised
later, Indicate the nature of this amount.

27.
Whether the requisite entries have been made in the Ledger Card account,
Index Registers, Register of closed accounts and Register for watching the progress
of final payment cases and put up for attestation by Section Officer / Branch Officer.
(The Section Officer and the Branch Officer should pay special attention to
items 13,14 and 16 of the questionnaire).
Acct/ Sr.Acct
GPF Manual
Section Officer
Branch Officer
Page No. 134
Chapter VII
Final Withdrawals
ANNEXURE
Details of calculation of balance at credit of the Subscriber
(Vide Note 6 below Para 7.3.1)
Year
Opening Balance
Deposits including Interest
Total
Withdrawal Closing
refunds
2001
II
2002
III
2003
IV
2004
2005
VI
2006
Balance
I to V years preceding the year in which the amount becomes payable
GPF Manual
Page No. 135
Government Contribution
Closing
Opening
Contribution Int.
Balance
Balance
for the year
10
11
Chapter VII
Final Withdrawals
VI the year in which the amount becomes payable

Total Amount of Government contribution plus Interest thereon
Rs.
Deduct Amounts vide Item 18 of Questionnaire
Rs.
Balance
Rs.
Add total amount of subscriptions plus Interest thereon
Rs.
Total
Rs.
Less Amount withheld vide Item 19 of the questionnaire
Rs.
Balance
Rs.
GPF Manual
Page No. 136
Details of Residual Balance
Chapter VIII
Compilation of Fund Accounts by computers
CHAPTER - VIII
COMPILATION OF FUND ACCOUNTS BY COMPUTERS
8.1
Introduction
8.1.1 The System of accounting of Provident Fund Accounts has been computerised
in a phased manner, partially from 1996-97 and fully from 1998-99. The necessary
software for accounting of Fund Accounts has been developed initially on FoxPro and
later on shifted to Oracle Platform from the Accounting year 2005-06. All necessary
computer hardware, trained personnel for supporting the compilation of Provident
Fund Accounts are provided in the Computer Work Station, technically known as
EDP (GPF) Section.
8.1.2 The Fund accounts are maintained in this Office, in Computers under the
Major Head/Departmental system. The principal features of this system are that each
Major Head of Account is treated as a separate unit and the Ledgers and Broadsheets
are maintained Major Head wise in Computers. Instructions of procedural nature
relating to the maintenance of Fund Accounts issued by the Comptroller and Auditor
General of India and other authorities from time to time are also incorporated in this
Chapter for facilitating easy reference.
8.2
Ledger Accounts
8.2.1 The accounts of the subscribers are maintained in Ledger Form, one number
being allotted to each Subscriber in the System.
If a Government servant is a
compulsory subscriber, the word Compulsory should be noted prominently on his

ledger card. In the case of cash credit of subscription, refund of advance, the date of
receipt should be noted invariably in the accounts. Discontinuance of subscriptions
should also be noted in the ledgers maintained in computers. These entries should be
carried forward to the new ledger card, whenever opened.
8.2.2 In the Ledger account maintained in Computers, full particulars such as Name,
Designation, Pay as on 31st March, Opening Balance, whether a valid nomination
GPF Manual
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has been filed, particulars of Missing Credits and Debits for all the previous years ,
Date of Birth and any other information relevant to the maintenance of the G.P.F
Account should also be noted.
A report in this regard is to be submitted to Branch
th
Officer by 25 August.
While opening a new Ledger Card in Computers all the entries in the old Ledger Card
are to be directly carried forward:
o Name and Account Number (with prefix) of the Subscriber
o Name of the Father/Husband of the Subscriber
o Date of Birth and date of entry into service
o Noting as to the filing/acceptance of the nominations
o Details of Temporary Advances drawn during the previous year,
balances in respect of which are still outstanding.
o Details of Missing Debits / Credits
The opening balance in the new ledger cards in the computerised format should be
written both in words and figures.
(Authority:- O.O.25/4.2.85 FM I/GII/84-85/415)
The letter number and date in which the nomination had been received should be
noted while recording the receipt/acceptance of the same on the respective ledger
cards. Branch Officers will see to this at the time of attestation of the entry in the
ledger card.
(Authority:- O.O.28/19.2.85 FM I/GII/84-85/431)
8.3
Custody of Ledger in the Manual System prior to Computerisation.
(i)
The Ledger cards are important original records and should be kept in locked steel safes, the
keys of which should be kept in the custody of the Section Officer/AAO. The cards may be taken out of
the safe whenever necessary. Before leaving the office, each Accountant should see that all the cards
other than those submitted to the Officer are replaced in the steel safes.
(ii)
The P.F Ledger cards are important original records and it is absolutely necessary that every
precaution is taken to guard against their loss or mutilation. It is therefore necessary that when a ledger
card is illegible or torn, steps should be taken to transcribe all the entries contained therein to a new
card after checking the entries with broadsheet etc under proper attestation. The old card duly cancelled
GPF Manual
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should be tagged on to the new card. Further, any loss of card or its mutilation due to carelessness
should be brought to the notice of the competent authority.
(Authority:- CAGs letter no. 2151 Test Admn.II/159-67 dated 11.6.68)
(iii)
Stock of blank cards in the manual system prior to Computerisation
A simple manual account should be kept to watch the stock of blank ledger cards. The cards should be
kept locked in the custody of a Branch Officer and issued whenever necessary against regular
requirement. The number of cards issued should be equal to the number of applications admitted to the
Fund. As an additional safeguard against fraudulent substitution of false cards, ledger cards should
before it is brought into use should be embossed with a special seal which should be kept in the custody
of Officer in charge of F.M. At the time of making final payment of G.P.Fund balance of subscriber it
should be verified that the ledger card bears this special seal.
(Authority:- CAGs Letter No. 1069-Admn. II/211-52 dated 12.9.52)
8.3.1
The account numbers are prefixed by Index letters indicating the department or Major Head of
Account as may be found convenient with the approval of the Branch Officer. A few of the specimen
index letters are indicated below:Department
Index letters
Department
Index letters
Agriculture
Ag
Co-operation
Co.op
Commercial taxes
O.T
Education
Edn
Excise
Exe
Forest
F
General Admn
G.A
Industries
Ind
Miscellaneous dept.
M.D
Medical
M
Police
Pol
Public works
P.W
Public Health
P.H
Registration
R
Stationery & Printing
Sty
Veterinary
Vet
Jails
J
Land Revenue
LR
Admn. Of Justice AJ
Note:- Applicants in the Medical, Public Health and Family Welfare Departments should be allotted
number medical series only (w.e.f 1985-86).
(Authority:- O.O.7/9.12.85 FMI/GII/85-86/404)
Note: The above system was in vogue prior to computerisation.

8.4
Receipt and Check of Fund Schedules and Vouchers
8.4.1 The principal sources for posting the ledger are:

Schedules of G.P.F deductions attached to pay bills;
Schedules of cash credits relating to remittance into treasuries;
Vouchers for withdrawals from the fund;
Details of credits and debits appearing in the settlement accounts;
Debits and Credits from Transfer Entry Abstracts
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8.4.2 The procedure for the check and transmission of the schedules by the CTS is
laid down in the Manual of Instructions for the compilation and consolidation of
accounts under the Departmental system.
For the smooth working of the system, the Fund Sections should work in close coordination with the CTS / VLC Sections. According to the procedure prescribed in
Para 12.35 of the MSO (A&E) Vol. I the VLC Sections should transmit the P.F
schedules to the P.F Sections along with a covering schedule (A.O.3). The abstract of
the covering schedule should contain a certificate regarding the agreement of the total
credit as per A.O.3 with the Classified Abstract. In addition, a certificate should be
furnished stating that all the P.F Schedules are enclosed. These certificates should be
signed in full by the Section Officer/AAO of the VLC Sections concerned in token of
having checked the entries therein. If a schedule is not found attached to the pay bill a
duplicate schedule should be prepared from the pay bill and, if for any reason, the
account number has also not been quoted in the pay bill, the manuscript schedule
should nevertheless be prepared without the account number to avoid lumpsum
posting as unposted item. However the correct a/c numbers to be verified from the
previous months AO3 & supplied to them to avoid keeping them as UP items.
AO3s & Challans are received from the CTS / VLC Sections in FMI/FMII Sections.
The centralised units in these Sections distribute the AO3s & Challans EDP(GPF)
Section on the basis of guide letter affixed to account numbers in the P.F Schedules
and only in the absence of a guide letter or account numbers, a reference to the
Departmental alphabetical and General Index Registers resorted to.
The unit Accountants have to adopt the figures furnished by FM Section and take
suitable action for items that cannot be posted, in the U.P register and explanation
sheets.
(Authority:- O.O.1/30.3.84 FMI/GI/83-84)
8.4.3 The FMI/FMII Sections should watch the receipt of the P.F Schedules through
a watch register in the following form.
GPF Manual
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Chapter VIII
Sl. Department
No.
1
Name of the CTS / Date of Extent

of
VLC Section from actual
delay
which schedule is receipt
due
3
4
5
Reasons for delay

as reported by the
concerned CTS /
VLC Section
6
The Accountant receiving the PF Schedules should verify whether all the schedules
are enclosed. If any schedule is missing, this should be entered in separate pages of
the Watch register, giving full particulars of the Wanting Schedules, viz., Treasury
Vouchers number, date and amount. The schedule should be called for from the CTS /
VLC Section. This work of verifying the receipt of all schedules should be attended to
by the FMI/FMII Section, immediately on receipt of the schedules from the CTS
Section and should not be postponed.
On the 5th of each month FMI/FMII Sections should send to FM (C) Section, a list of
P.F Schedule wanting with full particulars. FM(C) Section will send a consolidated
list thereof to T.M Section by the 12th of each month. Both F.M and T.M Sections
should review the outstanding cases and submit a review note to the Group Officer by
the 20th of each month. A joint monthly report should be put up to the Accountant
General by F.M Section by the 25th of each month, explaining the reason for nontransmission, non-receipt of schedules.
8.4.4 When Demand Drafts are received towards payment of Subscriptions, it
should be seen that
-
They are promptly encashed.
They are accompanied by proper schedules and vouchers.
Credits are properly classified.
Subscribers accounts are properly and promptly credited.
The encashment of the drafts and crediting the proceeds thereof to the Subscribers
accounts should be regularly reviewed.
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Note: In order to adhere to the provisions in Rule 14(3) of Karnataka General

Provident Fund Rules, while posting the cash credits/passing on the credits, the date
of credit should be noted to facilitate the calculation of interest.
In the case of Credits made at Sub-Treasury the actual date and not the date on which
the amount is accounted by the District Treasury has to be noted against the Credits.
(Authority:-O.O.6/30.6.84 FMI/G II/84-85/120)
8.4.5 Scrutiny of Schedules, Challans and Vouchers
(a)
On receipt of the Schedules and Challan in the EDP / PF Section, the
recoveries shown in the Schedules should be checked by the Accountant in the EDP /
PF Section to ensure that
all the Schedules in support of the deductions are received
the schedules are in the prescribed form
the totals worked out in the Schedules are correct and agree with the abstract
in case of refund of advances the particulars relating to the number of

instalments of recovery are clearly indicated
the Subscriptions realised are in accordance with G.P.F Rules and
that all the cash remittances are supported by full details in the Challans.
(b)
Payments shown in the Vouchers should be checked with the orders
sanctioning the advances, the authorisation for Final Withdrawal or Partial Final
Withdrawals. The Vouchers should also be scrutinised to see whether they are
otherwise in order. Any points coming to notice during the exercise of the above
checks should be taken up with the department and /or the Treasury Officer concerned
and pursued vigorously till they are settled. Prompt receipt of replies to such
correspondence should be watched through a half-margin register.
8.5
Transfer Entries
Transfer entries affecting Provident Funds are proposed by the Compiling Sections
concerned and sent to the Provident Fund Sections for acceptance. They should be
carefully examined and accepted after a reference to the difference, if any,
GPF Manual
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outstanding in the Explanation Sheet of Differences. A note of the proposed

adjustment should be made in the relevant register against the item concerned and its
final adjustment watched.
The transfer entries proposed should indicate the department/major head to which the
credit/debit related or the department/major head from which the credit/debit is
withdrawn to facilitate the posting of T.E figures. In cases where the credit/debit
distributed are subsequently found not to pertain to that department due to wrong
account number of wrong guide letter in the schedule or for any other reason, the
section concerned should transfer the credits/debits to the correct section through the
sectional F.P(out) registers.
(Authority:- O.O.No. 9(c) FM I/GII/86-87/204)
8.6
Scrutiny of Payment Vouchers
Payment Voucher may be one or the other of the following

o
Advances drawn from the General Provident Fund
Final withdrawals (including Partial Final withdrawals)
While scrutinising these Vouchers, the procedure prescribed in the relevant chapters
of this Manual for each kind of Voucher should be borne in mind. After scrutiny the
amount of the Voucher should be posted in the proper monthly cage of the Ledger
account and be put up to the Section Officer/AAO for attestation. The entries in the
Ledger Card/Broadsheet should be made carefully and over writings/erasures avoided.
In case of changes original entry may be cut across and fresh entry made.
(Authority:- G.O 28/19.2.85 FMI/GII/84-85/431)
8.7
Programme for posting the years accounts
The posting of Provident Fund accounts relating to a financial year will be taken up in
July and completed by the middle of May of the following year, in accordance with
the time schedule approved each year by the Accountant General (A&E).
(Authority:- Comptroller and Auditor Generals /D.O Letter No. 2408-T
Admn.II/232-67 dated 21.9.1967)
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8.8
Ledger and Broadsheets in the Computerised format
8.8.1 Postings: The Credits/Debits should be posted in the Ledger in the computer
with reference to schedules/vouchers/challans /adjustment registers etc. Whenever the
credits/debits are posted, an indication Posted should be made in the
schedules/vouchers.
When a Credit relating to a previous month is posted in the Ledger Card particulars of
the actual month to which the credit relates should be noted in the remarks column of
the Ledger in the system against the month in which it is actually posted. Similarly in
respect of Debit, voucher number and date of payment should invariably be noted in
the remarks column of the Ledger in the system in the month in which the debit is
posted. In respect of debits/credits afforded through adjustments, when posted to the
Ledger, the month to which they relate should be noted in the remarks column against
such postings.
The details regarding the date of remittance of cash credits if any should be noted in
the remarks column of the Ledger. In case of credits made at Sub-Treasury, the actual
date and not the date on which the amount is accounted by the District Treasury has to
be noted against the credits.
Regarding refunds of withdrawal the number of instalments, and total number of
instalments in which the advance has to be recorded as numerator and denominator
respectively (like 2/10 where 10 is the total no. of instalments in which advance has to
be recovered & 2 is the 2nd instalment of recovery).
The pay as on 31st March should also be noted in the relevant column with reference
to April Schedule.
All the credits/debits received through schedule/challans/vouchers, TEs, adjustments
from explanation sheets etc have to be posted against the PF accounts concerned in
the Ledger. In respect of debits/credits for which sufficient details are not available,
efforts should be made to post the item to the Ledger after verifying the Alphabetical
Index Register, previous months schedule etc. In spite of the efforts, if any
GPF Manual
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Chapter VIII
credits/debits cannot be posted to Ledger, the items should be kept as unposted in the
Explanation Sheets after recording all the particulars available.
8.8.2
Explanation Sheet (Register of Difference) to be maintained in the
System: The items of the schedules & vouchers which cannot be posted in the
Ledger for want of details or due to misclassification should be entered in the
explanation sheet after noting all the available particulars. Immediate action should be
taken for clearance of these item by initiating correspondence with the concerned
authorities or by transfer to the current head of account. Items outstanding in the
explanation sheet, when adjusted should be entered in the adjustment register after
rounding off the item in the explanation sheet. The credits/debits thus cleared should
immediately be posted to the concerned Ledger Cards.
8.8.3 Interest paid on closed account: Interest paid on closed account either on
account of final payment or transfer of accounts to other Accounts Offices should be
posted in the unit Broadsheet monthly in lump against the item interest adjusted on
closed accounts in the closing page of the Broadsheet and added with the total credit
for that month to arrive at the grand total of the credit for that month in respect of that
particular Broadsheet.
8.8.4 Broadsheets maintained in the System after Computerisation:
(i)
The subscriptions towards GPF and duly authorised advances/withdrawals
from the Provident Fund of the members of the Karnataka Government, are accounted
for in the General Ledger under the detailed Ledger head concerned in the credit/debit
Sections of the account books. These ledger heads are closed to balance in
Government book-keeping. The transactions (Receipts and Payments) thus accounted
for in lumpsum in the general ledger or detail book of this office should normally
agree (subject to differences due to misclassifications of want of details) with the sum
total of the monthly postings made in individual ledger accounts with reference to the
fund schedules and debit vouchers. In other words, the monthly credits and debits
accounted for in lumpsum in the detail book should be compared with the sum total of
the postings in the subscribers ledger accounts and the difference between the two sets
GPF Manual
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Chapter VIII
of figures should be analysed and resolved into individual items and steps should be
taken subsequently either to post the items in the individual Provident Fund accounts
or to correct the ledger by transfer entry if that happens to be incorrect. This proof of
posting and reconciliation should be secured by maintaining a Broadsheet for each
Provident Fund Ledger Head, Central as well as State.
(ii)
A Broadsheet containing both credit and debit is maintained in the System for
each department. Broadsheet must invariably be posted direct from the ledger cards.
On no account should they be posted from the schedules and vouchers.
(iii)
The postings in the Ledger in the System should be brought on to the
concerned Broadsheet in the System and entered in the relevant monthly column
against the respective account numbers on the credit side and/or the debit side. The
monthly total of posted items for each district should then be struck in the
broadsheets. The district totals should be abstracted at the end of the broadsheets and
the total of the broadsheet brought on to the abstract of the subscription broadsheet
and entered below district totals in a separate line. The grand debits should be worked
out. The account figures as furnished in the certified abstract and the grand total of the
Broadsheet should be entered one below the other and the difference between these
two figures arrived at and entered in the last line.
(iv)
The explanation of this difference should then be exhibited in the explanation
sheet of difference in M.S.O(T) 77 after working out the totals of unposted items, and
adjusted items in the relevant registers and reconciliation effected as follows:Account figures minus broadsheet figure difference (A)
Adjustments figures = Total(B)
U.P figures = Total(C)
Reconciliation:(C) (B) = (A) difference
(v)
The outstanding balance of unposted items to end of a month (credits and
debits) should also be worked out in the Explanation sheet by adding unposted items
for the month to the opening balance and deducting there from the amount adjusted
GPF Manual
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Chapter VIII
during the month and this figure should agree with that shown in the abstract of
difference, for credits and debits.
(vi)
The year-wise details for the previous years and month-wise details for the
current year in respect of adjustment should then be worked out in the adjustment
register. Net balance of unposted items worked out year-wise and month-wise along
with the unposted amount for the current month also, the total net outstandings and
the total adjustments should then be struck. These totals should agree with the
respective figures in the explanation sheet and the adjustment register. References
issued and transfer entries proposed in connection with the unposted items should be
noted in the relevant columns of the explanation sheet.
(vii)
After compilation of the monthly accounts in the above manner, all the
connected printouts of data generated in the System together with the certified
abstract should be submitted to the Branch Officer for approval and attestation.
8.8.5 Posting of Broadsheet: The Broadsheet is maintained in the System. In case
the Provident Fund accounts relating to a department is maintained by more than one
unit a separate broadsheet may be maintained for each district or a group of districts
as may be found suitable and convenient. The credits and debits in the Broadsheets
against the various Provident Fund account numbers should be posted from the
individual ledger accounts in the System in respect of the subscribers. After the
postings are completed, the figures should be totalled and agreed with the figures of
debits and credits relating to the department collected from AO3 sent by the CTS /
VLC Sections, particulars of cash remittances and cash payments, Transfer Entries,
Suspense Slips, etc.
As the broadsheets do not show the name of the subscriber but only his account
number, particular care should be taken to see that all ledger entries are posted in the
broadsheet against the correct numbers.
In cases where more than one broadsheet is maintained for a particular department
e.g. Police, General Administration, the totals in the various broadsheets should be
GPF Manual
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Chapter VIII
consolidated in one of the broadsheets for agreeing with the ledger figures relating to
that department.
While posting the ledger the DEO should ensure
that all compulsory subscriptions are paid regularly;
that subscriptions and refunds are posted separately in their respective

columns even though they may have been shown, by mistake, in lump in the
schedules.
In order that the Fund schedules for March are received in the Fund Sections on 15th
of April, the schedules should be made over within one week of receipt of Treasury
Account by VLC Section after recording certificate of comparison with entries in pay
bills and cash account. A further certificate that the totals of the schedules agree with
account figures should follow on compilation of accounts.
8.8.6 A register to watch the weekly progress in the posting of accounts in Form
No.4 of this Manual should be maintained by the P.F. Sections and submitted to the
Branch Officer every week after closing. The register should be put up to the Group
Officer through F.M.(c) every second week.
(Authority: (i) O.O. No. FM/G2/348 dated 12.80
(ii) O.O. No. FM(c)/GI/86-87/74 dated 22.1.1987)
8.9
Review of Broadsheets
8.9.1 The Accountant and the Section Officer should take particular care to see that
all discrepancies are settled without delay and that action taken in each case is
recorded in detail in the explanation sheet before it is submitted to the Officer-incharge for review.
While reviewing the Broadsheets in the System, it should be seen that:
the Broadsheet is posted from the ledger. This should be tested by checking a
few entries in the broadsheet with the corresponding figures in the ledger;
GPF Manual
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Chapter VIII
all cases of omissions of subscriptions due to discontinuance, leave,

suspension, death, discharge, retirement are properly explained against the
blank numbers in the broadsheet;
any variations in the subscriptions are due to authorised causes and not on
account of mispostings;
in the case of differences between the broadsheets and the figures of the
compilation, the correct classification of the differences is ascertained and
action taken to set right the differences;
in cases of differences due to posting of any account in the wrong ledgers the
items concerned are taken to the correct ledger.
(Authority: Section Order No. PF I/62-63/2 dated 29.5.1962)

8.9.2 In accordance with para 12.59 &12.60 of the Manual of Standing
Orders(A&E) Vol I a Broadsheet in Form MSO (A&E) 76 should be maintained for
consolidation and it should be closed and submitted monthly to the Branch Officer.
The procedure to be followed in closing the consolidated broadsheet is indicated in
para 8.16.1 and para 8.16.2.
According to the procedure laid down in para 12.58 and 12.59 of M.S.O (A&E) the
transactions contained in the schedules of a particular Fund account are posted in the
relevant columns of the ledger.
8.9.3 Each broadsheet is posted from the ledger and the months total of the
broadsheets verified with those of the departmental abstracts. The discrepancies in
the two sets of figures are reconciled in the explanation sheet of differences. Under
the procedure, the credits/ debits relating to a particular Provident Fund misclassified
under another are not posted to the ledger account and broadsheet of the latter but
kept unposted in the unit explanation sheets relating to the unit in which credits/
debits have been classified. Transfer entries are proposed to adjust the credits/ debits
to the proper head of account at the time of closing the accounts for the month
concerned and the unposted items in the explanation sheets are closed in the accounts
of the month in which the transfer entries are actually booked. In order to minimise
GPF Manual
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the unposted credits/ debits in the case of transaction appearing in the Fund group of
this office, the following procedure is prescribed.
The credits/ debit relating to a particular Provident Fund account but misclassified in
another Provident Fund account should be posted to the subscribers ledger account
and unit broadsheet to which the credits debits actually relate, in the same month in
which the items of credits/ debits are misclassified instead of the months account in
which the misclassification is rectified by means of transfer entries. For example
credits/ debits relating to All India Service P.F misclassified under G.P.F. State, in the
accounts for February, will be posted to the ledger account and broadsheet relating to
AISPF in the same month i.e., February. The difference between the broadsheet and
AO3 of this account will be suitably explained in the explanation sheets of the unit
under which the items have been misclassified i.e., G.P.F. (State) for February, and
also in the explanation sheet of All India Services Provident Fund Unit under which
the items have been actually posted.
8.10
8.10.1
Consolidation of Accounts is done in the Computer in EDP Section

When the preliminary consolidation is completed by F.M Section, the unit
Accountant should close their unit Broadsheets for the month and send the same for
incorporation in the consolidated Broadsheet kept by F.M Section in Form
MSO(A&E) 76 before the due date. Both the Accountant and the Section Officer
should take particular care to see that all the discrepancies are settled without any
delay and that action taken in each case is recorded in detail in the explanation sheet
before it is submitted to the Branch Officer for review.
8.10.2
As a safeguard against large differences between the Broadsheets and the
Ledger resulting in a large number of unposted items due to careless postings, the
Branch Officer should, in cases where the difference between the Broadsheet and the
Ledger figures is 1% of the total credits or Rs.1,000/- whichever is less, get the
postings thoroughly investigated by another Accountant preferably by the additional
staff allowed for concurrent settlement of mistakes and approve the Broadsheets only
GPF Manual
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Chapter VIII
after satisfying himself that the Accountant has done his work carefully. The Brach
Officer should record a certificate to that effect in the Broadsheet.
(Authority:- C&AGs Letter No. 342(A&E).Admn II/283-64 dated 8.3.1965 and
Order the Accountant General dated 27.3.1965 in file no. PF I/Genl/9.26 for 196465)
8.10.3
After all the district and departmental broadsheets have been verified and
closed in the manner suggested in the preceding paragraphs the total credit and debit
for the month as worked in each of them should be entered in the Consolidated
Broadsheet which should be maintained in the same form Viz., Form No. MSO 76
with the difference that in the first column of the Form particulars of the several
broadsheets will be entered instead of the account numbers. This broadsheet exhibits
in detail, the monthly total figures of all the broadsheets. The Accountant will strike
the month totals and have them verified by the Book Section. The consolidated
broadsheet duly verified, should be submitted to the Gazetted Officer before the due
dates.
8.10.4
The discrepancies between the Detail Book and Consolidated Broadsheet
figures should be recorded in the form indicated in the next page in which the
monthly totals of the schedule relating to each district or department, and the
corresponding figures in the broadsheets are posted in the respective columns of the
forms with a view to arrive at the difference between the two sets of figures in
column 5. The individual items of differences as reconciled in the broadsheet should
be posted in the columns for excesses or shortages as the case may be and the
difference between the totals of excess and shortage should be agreed with the total
figures in column 5. The account current and transfer entry figures should be posted
separately and their respective totals should also be agreed with the corresponding
figures in column 3.
Note:
All the above work of Consolidation of Accounts is being done in
Computer in EDP Section.
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Chapter VIII
8.11
Procedure for addressing Missing Credits/Debits and Register of Missing

Credits/Debits and periodical report on incomplete P.F Accounts in
Computers
(i)
The Subscribers Status Report in the system should be reviewed every six
months, once after posting of September accounts and next after annual closing of
accounts and all missing credits/debits should be posted in the space provided
therefore in the Ledger Card.
(ii)
The particulars of adjustments made should also be noted therein. The missing
credits/debits should be entered in the Register of missing credits/debits in Form No.

7 of this Manual. This register may be opened department-wise and a separate folio
may be allotted to one or more subscriber, as may be found convenient. The register
for any year will have for the opening balance, the year-wise break-up of number of
missing credits and debits upto the six-monthly review, covering the period of
accounts from April to September and so on. This process will be repeated year after
year.
(iii)
The total number of missing credits/debits along with the year-wise details
printout to be obtained from EDP Section.

(iv)
Letters should be addressed to the Drawing and Disbursing Officers at the end
of mid-year i.e six monthly review, requesting for details of missing items relating to
the period from April to September each year.
(v)
An abstract should also be prepared at the end of the register to indicate the
balance of missing credits/debits at the time of previous closing, additions and

clearances made during six months and closing balance at the end of present closing.
(vi)
After closing of the Annual Accounts for the year and before issue of Annual
Accounts Statements, the Ledger cards should be reviewed and missing credits/debits
covering the period of accounts from October to March (including March Final and
March Supplementary) each year identified and noted in the Ledger Cards. Upto date
missing credits/debits with particulars of months should be noted in the Accounts
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Statements of Subscribers. Number of upto date missing credits and debits along with
year-wise details should also be noted in the Register of missing credits and debits.
The Register should be closed and an abstract prepared to indicate the closing balance
of missing credits/debits.
(vii)
The Statements pertaining to each Drawing and Disbursing Officer should be
sent along with a covering list dealing with the particulars of the Subscriber in respect
of whom the Statements are sent as well as a forwarding letter requesting the D.D.O
to send details in a Standard Proforma in respect of missing credits probable missing
debits which have been shown in the Statements of the individual subscribers to
facilitate tracing and adjustment of missing credits and debits. He should also be
requested to forward the statement of such subscribers who have been transferred in
the mean while to the new D.D.O.
(viii)
The Register of missing credits/debits should be reviewed by the Section
Officer and Branch Officer at the end of every six months to see that the action is
being taken to pursue the missing items.
(ix)
It should be ensured that replies received from the D.D.Os/Subscribers are
properly recorded, processed and missing items traced out.

(x)
A report on incomplete Provident Fund accounts and missing credits should be
sent to Headquarters, Quarterly in a year, by 15th October, 15th January, 15th April and
15th July each year in the specimen form given in Form 8. The material for this report
should be sent by EDP(PF) Section to F.M Section, in a complete manner, by 10th
October, 10th January, 10th April and 10th July every year.
Note 1:-
The arrears on account of missing credits/debits should be assessed at
20 minutes per item and shown in the arrear reports while the arrears under unposted
items should be assessed without man hours.
(Authority:- CAGs letter no. 1139-T Admn. II/237-64 dated 20.2.1964)
Note 2:-
The arrears on account of missing credits can be due to both internal
and external causes. The Comptroller and Auditor General has decided that arrears
GPF Manual
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should be analysed to the extent possible and those due to internal causes should be
shown as internal and the balance as external in the monthly arrear report and the
quarterly arrear report.
(Authority:- CAGs letter no. 320-Tech Admn. II/237-64 dated 24.2.1965)
8.12
Clearance of Unposted Items to be done in computer in EDP Section
8.12.1
Accountant should take prompt and vigorous action for the expeditious
clearance of unposted items so that difference between the Broadsheet and the Ledger
could be settled. If there are any items remaining unposted for more than six months
the reasons there-for should be furnished in the auxiliary statement (to the report
referred to below) to be appended in the form indicated below:Months of No. of items
origin
1
2
(i)
Amount
3
Reasons
for
non- Steps taken for
posting of the items
the clearance
4
5
Care should be taken to see that no lumpsum amounts are taken to the Register
of U.P items, as far as possible. Every effort should be made to obtain wanting
schedules from the VLC. If the posting in lumpsum is unavoidable as in the case of
non-receipt of schedules in respect of persons whose pay is drawn by numbers and not
by names, immediate steps should be taken to obtain the details from the Drawing
Officers.
(ii)
A very close watch on fresh additions and clearance of old items needs to be
exercised both by the Section Officer and the Branch Officer at the stage of closing of
the unit broadsheet itself. Particular care should be bestowed to see that fresh
additions of U.P items are kept at the minimum. Where the unposted amount is more
than 1% of the total amount of the credits in the unit or Rs.1,000/- whichever is less,
the procedure prescribed in para 8.10.2 should be followed before approving the
closing of the units broadsheet to ensure that all possible action has been taken for the
clearance of the U.P items. The Branch Officer should also ensure that the certificate
GPF Manual
Page No. 154
Chapter VIII
in the form prescribed at the end of this para is invariably furnished in the U.P
Register, after each months closing.
(iii)
Every effort should be made to trace the account numbers from the
Alphabetical Index Register and post the credits for which no account numbers are
quoted, before the closing of the unit Broadsheets. For this purpose, the Alphabetical
Index register should be posted up-to-date in EDP (GPF) which may be utilised for
tracing.
(iv)
Drawing Officers should be addressed using Standardised forms for supply of
information regarding U.P items of Credits and Debits at the time of closing of
monthly Broadsheets. A certificate to that effect should be recorded in the Register of
U.P items and the Branch Officer should ensure that the Drawing Officers have been
addressed in respect of all the items. A careful watch should be kept over all these
references through a Register of Half Margin Memorandum for U.P items, which
should be periodically closed and submitted to the Branch Officer. Whenever these
references do not evoke response, the matter should promptly be taken up with the
higher authorities.
(v)
Debits items should, under no circumstances, be allowed to be posted as a
matter of routine without exercising proper scrutiny. These should be specifically

brought to the notice of the Branch Officer and should remain under constant vigil.
(Authority:- CAGs Office D.O Letter No.2459-TA-II/302-78 dated 3.10.73 and
Section Order No. FM/Genl/304 and No. FM/Genl/367 dated 1.1.79)
An abstract of the total number of unposted items should be drawn up in each unit in
the explanation sheet itself after the completion of a months account in the form
mentioned in the next page:
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Page No. 155
Chapter VIII
Unit / Department
Statement of unposted items for the month of ...................
Reasons
for Opening
the items being balance
kept unposted
(Number
items)
1
Additions
during
of month
(Number
items)
3
Clearance
the during month
(Number
of
of items)
4
a)
Want of account number
b)
Misclassification by Treasuries
c)
Defective preparation of the Schedules by the Department.
d)
Miscellaneous
Closing
balance
(number
items)
of
Total
Certified that action has been taken for the clearance of the items and reference to
action has been indicated against each item in the explanation sheet.
(Authority:- O.O.No.1/4-87 FM(C) GII/87-88/16).
At the beginning of each year, a new explanation sheet should be opened bringing
forward therein all the outstanding U.P items duly tallied with the progressive U.P
amounts arrived at in MSO (A&E) 78 outstanding items prior to 1982-83 included in
the broadsheets of Accountant General (A&E) by FM Section will be according to the
schedule approved by Accountant General (A&E) as noted in para 8.7.
(Authority:- Section Order No. FM/Genl/367 dated 31.1.1979)
8.12.2
The Register of U.P items should be written up in the following manner.

Complete details should be recorded in respect of outstanding items upto the
year preceding the year to which the monthly closing is done e.g. if the
register is being closed for 1985-86 details for the period upto 84-85 should
be furnished in the U.P Register.
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For the current year, only number of items and amount need be entered,
details being kept in the explanation sheets.
Items cleared should be rounded off in the U.P register or explanation sheet,
as the case may be.
(Authority:- O.O.No. 29/9.3.87 FMI/GI/86-87/84)

8.12.3 No unposted item should be treated as cleared until the relevant credit/debit
gets posted in the subscribers account. In preparing the quarterly report on the
completion of incomplete accounts only those unposted items should be excluded
which have actually been posted in the ledger accounts concerned. Likewise only
such missing credits/debits should be struck off in the report as have actually been
adjusted in the subscribers accounts.
(Authority:- CAGs Letter No. 459-Tech II/654-65 dated 22.3.1965)
8.12.4 (a)
In order to minimise the number of unposted items and to facilitate
reconciliation of the Broadsheet figures with the ledger figures at the time of scrutiny
of the Provident Fund Schedules, the errors of the following type should be rectified
before posting in the accounts.
(b)
Errors in the totals of P.F Schedules
Wrong reference to G.P.F Account Numbers
Mistakes in the G.P.F schedules prepared by the accounting Section
Miscellaneous
In order to assist the Funds Sections in the expeditious clearance of unposted
items and tracing of missing credits, a separate cell (P.F.Squad) consisting of a few
accountants (concurrent setters) is constituted. The staff of this cell should, on no
account, be employed for posting of accounts or other regular work of the sections.
The cell is directly responsible to Deputy Accountant General (Funds) and it should
submit weekly diaries of clearance of unposted items/missing credits to him.
All the necessary entries required to be made in the Ledger etc. and various other
register (Explanation sheet, Missing Credit Register etc) as a result of clearance of
unposted items/tracing of missing credits by the squad will have to be made by the
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squad itself and the Funds Sections should lend full co-operation to the squad in this
regard.
(Authority:- CAGs Office D.O.Letter.W.O.2459-TA II/302-78 dated 3.10.78 and
Section Orders No. FM/Genl/313 and 314 dated 1.1.1979)
8.12.5 A report showing the progress in the clearance of unposted items is required
to be sent to the Headquarters Office four times in a year i..e. by 15th of April, July,
October and January. The report should be sent in Form No.11 of this Manual. The
Funds Sections should ensure that the material for this report reaches F.M Section by
the following dates:Reports covering the period from
October to December
10th June
January to March
10th September
April to June
10th December
July to September
10th March
(Authority:- CAGs Circular No. 312 AC II/207-2003 III dated 17.6.2004)

8.13
Annual Closing of Accounts done in Computer in EDP
The following time schedule is presented to ensure the completion of entire work by
31st July of each year.
By 20th May :
Completion of March postings
21st May to 30th June:
Monthly verification of balances. Interest calculation to be

done from 21st May (i.e immediately after completion of
March postings) to 30th June.
1st July to 31st July:
The balance compilation work is to be completed within a

period of one month. The despatch of the account slips will
be completed before 31st July.
Note: The above work is done in computer in EDP
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8.14
Annual Closing of Ledger Accounts in Computers
The work of the Annual closing and proving of the Ledger accounts involves the
following procedure: The calculation of interest due in respect of each account and its inclusion in
the account by debit to Government.
The proving of the sum total of the balances at the credit of the Subscribers
account with the total amount at credit of the Fund in the General Ledger
(Government Accounts)
The communication to each subscriber of an extract of his account.
The recording of the acceptance of balance received from the subscriber in his
ledger account.
8.15
Drill to be followed for Annual Closing of Provident Fund Accounts in
Computers
The instructions in connection with the Annual closing of Provident Fund Account
issued by Headquarters Office are summarised as under:
(i)
The Annual closing of Provident Fund Accounts for the year and calculation
of interest is required to be done by the EDP Staff.
(ii)
Interest Calculation is Computerised.
(iii)
The calculations of interest are required to be checked by Section Officers to

the extent of 15%. The Section Officer is also required to put his signature on
the card in token of his examination in the space provided for this purpose.
(iv)
On the basis of closing abstract in the Ledger Card, the account statement is
required to be prepared by the Accountant under hand posting system and by
the machinist under the machine posting system.
(v)
The persons preparing the account statements are required to note down the
missing credits and debits in the accounts statements on the basis of details
recorded in the Ledger Cards about the missing credits and debits.
(vi)
The closing balance in the Annual Account statements should be written both
in words and figures.
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Chapter VIII
(vii)
The Section Officer in charge is required to conduct a cent percent review of

all the account statements under hand posting system and 40% of the
statements under machine posting system and should initial the cards in token
of verification to the effect that Account Statements have been properly
prepared and all missing credits and debits have been noted in the Statements.
(viii)
The Branch Officer is required to check 5% of the Account Statements.
(ix)
The Branch Officer should also conduct a random check of Accounts

Statements in order to see that facsimile signature of Section Officers have not
been put up on blank forms which are filled as later. He is also required to
initial the cards which have been subjected to scrutiny by him.
(x)
The claims for payment of honorarium in connection with the annual closing
of account should also generally be examined by Internal Test Audit before
making payment in order to ensure that the work has generally been carried
out in accordance with the prescribed instructions and the relevant records
have been maintained. Internal Test Audit should also check some of the
account statements before issue to ensure that there are no deficiencies in the
statements prepared by the Fund Sections.
(xi)
Whenever any complaint is received by the Accountant General either directly

or through the Headquarters Office in regard to the issue of incomplete or
deficient account statements, the responsibility should immediately be fixed
with a view to effecting recovery of the honorarium paid or to initiate
disciplinary proceedings against the defaulting officials.
(Authority:- Headquarters General Circular No. 155-TA II 82 No.944-TA II/222-81

dated 17.8.82)
8.16
Annual Closing of Broadsheets to be done in computerized system and
Census of Ledger Cards:

8.16.1 (a)
The interest figures in each individual account should be carried to the
Broadsheet relating to that particular unit of ledger account and the total of the unit
Broadsheet worked out. Thereafter the totals of district or departmental broadsheets
should be carried to the consolidated broadsheet and the total of the interest for the
GPF Manual
Page No. 160
Chapter VIII
year as worked out in the consolidated broadsheet excluding interest paid on the
accounts closed in the course of the year, should be added to General Provident Fund
receipts by debit to 2049 Interest Payment, 03- Interest on small savings, 04-Interest
on State Provident Fund my means of a transfer entry. This adjustment must be made
in time for incorporation of the transfer entry for interest
in the accounts for
March (Supply).
Note:- Only actual figures of interest should be adjusted and not the estimated
figures.
(b)
Immediately after the accounts for March (Supply) are closed the balance at
credit of each subscriber on 31st March including interest for the year should be
worked out in the ledger as well as in the Broadsheets. Thereafter, the totals of the
Broadsheet should be compared and agreed with figures in the consolidated
broadsheet where closing balance of each departmental broadsheet should similarly be
arrived at. The total closing balance as per consolidated broadsheet should be verified
and agreed with the balance as per ledger maintained in the Book Department.
Immediate action for the settlement of any discrepancies noticed should be taken at
this stage.
Necessary modification in the figures of balances upto March (final) accounts should
be made in the departmental and consolidated broadsheet after the closure of the
March (final) accounts. Both the district departmental and consolidated broadsheets
should then be squared up with a view to ensuring that there has been no error in
totalling and that the figures are correct in all respects. Final verification of the
closing balance as per consolidated broadsheet should then be made with the ledger in
the Book Section.
(c)
Individual closing balance in the broadsheets should also be verified with
those in the ledger before they are carried over to next years broadsheet as opening
balances. The total of the opening balances in the Broadsheet should also be agreed
with the total of the closing balances of the previous year of the corresponding
Broadsheet. Similar agreement of the total figures in each Broadsheet should also be
made with that in the Consolidated Broadsheet.
GPF Manual
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Chapter VIII
(d) Census of Ledger cards During the course of verification of individual closing
balances in the Unit Broadsheets with those in the ledger accounts before they are
carried over to the next years Broadsheets as opening balances, as detailed in para
(c), a census of ledger cards should be conducted to see that every individual item in
the Broadsheets has a ledger account, that the ledger is complete in all respects, not
torn or mutilated and a certificate for having conducted such a census should be
furnished to F.M Section by 10th September of every year.
(Authority:-CAGs letter no. 3181-TA-II/237-75 dated 27.12.1975)
8.16.2
The second process is the proving of the years transaction and balance.
Opening balances would have been entered against the accounts concerned in the
Broadsheet (Form M.S.O(T) 76) at the commencement of the year. Interest on the
amounts in the Fund accounts, arrived at as in the previous paragraph as well as the
interest afforded to the accounts during the year at the time of final closure or transfer
should be entered in the relevant column in the Broadsheet against the accounts
concerned. The total of receipts and opening balance should then be struck
individually for all the accounts and checked with the corresponding figure in the
ledger accounts concerned. These figures should, thereafter, be carried over to the
column intended for the total of withdrawals and closing balance. The closing balance
as arrived at in the ledger cards should be posted in the concerned column and the
total of this and the withdrawals during the year checked with the figure in the
penultimate column in the Broadsheet. This should be done immediately after the
March supply accounts are closed. As soon as this is completed, the total of the
columns for interest and closing balance in the departmental broadsheets should be
arrived at. The total interest adjusted and the total of closing balance of all the
accounts in all the departments, worked out. The total closing balance in all the
accounts should agree with the net total arrived at thus:
GPF Manual
Page No. 162
Chapter VIII
Total Opening balance in all the accounts

Add Total receipts posted to the broadsheet
during the year
Add Total interest adjusted
.........
..
..
Total
Deduct Total withdrawals posted to the

Broadsheet during the year
Net Total
...........
.
After effecting agreement of the figures of the unit and consolidated Broadsheets the
closing balance as per the consolidated Broadsheet should be verified with the figure
in the Book Section i.e the Ledger. Immediate action for the settlement of any
discrepancies noticed should be taken vide para 426 of M.S.O(Tech) Volume I.
8.17
Despatch of Accounts Slips
a) Once the final agreement is over the work of preparation of Annual Statements of
P.F Accounts (Account Slips-Form No. M.S.O(T) 80) should be commenced. These
statements should invariably be prepared from the ledger accounts and not from
Broadsheet. While preparing the accounts slips, particulars of missing credits
including those relating to previous years, if any should be indicated therein.
Similarly, all missing debits (where sanctions to payments are noted) or probable
missing debits should also be indicated in the Account Slips. The adjustments in
respect of earlier missing item should also be distinctly mentioned therein. The
Account Slips of Gazetted Officers should be communicated to them direct while the
account slips of Non Gazetted Officers should be forwarded by Registered Post to the
heads of offices concerned under cover of the Memorandum in Form No. G.P.F .17
for distribution among the subscriber concerned in their office have been transferred.
The account statement should be marked as CONFIDENTIAL before the despatch.
(Authority:- CAGs Office D.O letter no. 2459/TA II/302-78 dated 3.10.78)
b)
The Annual Statement of P.F account should be issued over facsimile rubber
stamp signatures of the Section Officers/Asst. Accounts Officers of the EDP Section
concerned. The facsimile rubber stamp should be kept in the personal custody of the
GPF Manual
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Chapter VIII
Section Officer/Asst. Accounts Officer of EDP (PF) Section and the facsimile
signatures on the account statements should be affixed in his presence.
c)
The Account statements should be prepared by the Accountant who maintains
the Ledger account and he will also note therein the necessary entries in regard to
Missing Credits/Debits and Credits pertaining to earlier years but adjusted in the year
to which the Account Slip pertains and where necessary, affix in the prescribed cage a
note regarding the non-receipt of nomination. He will be paid honorarium for this
work subject to the conditions for payment thereof. The statements so prepared,
should be checked by the Section Officer and Branch Officer to the extent prescribed
by CAG regarding extent of check and the Branch Officer should attest the closing
balances in the ledger account in cases where he has checked the account slips.
The Group Officer will also carry out a review of the account statements to see that
the statements are complete in all respects. For this purpose, the P.F Sections should
submit the account statements along with the ledger cards, broadsheets and review
register in Form No. 15 of the Audit Manual to the D.A.G (Funds).
(Authority: Para sub para 2 of annexure to Headquarters letter no. 155-TA II/82
dated 17.8.82)
The Selection Register maintained for this purpose should kept in the safe custody of
the Branch Officer and he will record therein a certificate of completion of review of
the accounts selected and submit the completion report to the Deputy Accountant
General (Funds) in the 1st week of September.
( Authority:- CAGs secret letter no. 1511-TA II/241/68 dated 1.8.1968)
Note: As and when the preparation and checking of the Account Statements
progresses, the Internal Test Audit Section should be requested to take up for the
prescribed checks, the completed Account Slips, concurrently so that the work of final
despatch of slips is not delayed.
(Authority:- Accountant Generals Orders dated 8.12.81 on the ITA Note in the file
relating to the Annual Report to Headquarters Office on the issue Account Slips for
the year 1980-81 File No. 13/FM)
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Page No. 164
Chapter VIII
8.18 Updating the data base of mailing addresses

8.18.1 It should be ensured that all the account statements are despatched by the due
dates. In the absence of latest addresses of the subscribers the following course of
action should be taken.
The G.P.F slips are to be despatched by registered post (i) in the case of
N.G.Os to the heads of offices where the officials are working as per
information available in the latest GPF schedules and/or from the lists
received from the Heads of departments/officer as per instructions issued by
Finance Department (in No. FD 54 APF 86 dated 1.9.86) and
In the case of Gazetted Officers who are their own Drawing Officers the slips
should be sent to them direct to avoid despatch of the slips to wrong addresses
and to prevent requests for duplicate copies of PF Account Slips, EDP (PF)
Section should invariably refer to these lists and if they are not readily
available, to the latest recovery schedules.
Note (1)
Account slips should in no case be handed over personally to the
subscribers by EDP Section or by the Tappal Section.

Note (2)
Copy of the Account slip may be furnished only on a written
requisition from the subscriber and such copy should be sent to the Head of the Office
only. Such request should be attended within 3 days of receipt of the application.
(Authority:- O. O. No. 12/6.10.86 FM I/G II/86-87/241)
In respect of subscribers who are not currently subscribing and whose

whereabouts are not available or known the information should be obtained
from the Head of the Office under whom the last noted subscription was
credited and the account statement despatched to that address. In case, the
head of the office pleads inability to furnish the address, the matter should be
reported to the Head of the Department. If the information is not made
available even after the reporting to the Head of the Department, the Account
GPF Manual
Page No. 165
Chapter VIII
Statement may be sent to the Head of the Department (as ascertained from the
latest schedule available).
PF Sections should invariably contact the GE Sections, and obtain the latest
complete address of the Gazetted Officers, whose pay and allowances are
drawn on a separate non-gazetted pay bill form, on the authority of Pay Slips
issued to the concerned Head of the Office. For this purpose, the PF Sections
may make use of GE Data Base and the information on Gazetted Officers
serving in an office and complete address of the offices etc, should be brought,
both in CD form and Hard copy, so as to facilitate updating of the GPF Data
base with the one, latest as on 30th April each year.
*In respect of Officers coming under IRLA system Provident Fund, Account Slips were being sent to
IRLA Section and that Section will despatch the Account Slips to the Officers concerned along with the
salary advices (next due).
* Note:
IRLA System is dispensed with effect from 1.10.1999 vide Government
Order No. FD/01/TAR/94 dated 24.7.1999.

(Authority:- Orders of the Accountant General dated 5.10.83
(i) CAGs letter no. 466 Admn. III/26-62 dated 17.3.62) & CAGs letter no. 73 Admn II/351-63 dated
17.1.64 and
(ii) Letter No. FD 134 PPF 64 dated 27.5.64 from the Secretary to Government of Karnataka)
8.18.2 Announcement through Press

To ensure prompt receipt of account slips by the subscribers without any delay, wide
publicity regarding the despatch of account slips from the office should be given
through the press, requesting the subscribers to obtain them from their Drawing
Officers, F.M.(C) Section should submit necessary proposals for this purpose on or
about the first of August, every year for the approval of the Accountant General
(A&E).
The State Government should also be kept informed of the action taken for the
despatch of account slips and they may be requested to issue instructions to the
Departmental Drawing Officers to:
GPF Manual
Page No. 166
Chapter VIII
distribute the account slips to the subscribers;
transmit the account slips of those who have been transferred in the mean
while to the new addresses;
furnish certified details of, all missing credits/debits as asked fro in the
forwarding statements to the drawing officers; and
inform the Head of the Department the fact of complete distribution of the
account slips and to send him a list of persons whose statements could not be
distributed. Action in this behalf, should be initiated by F.M Section on or
about the 25th July every year for approval by the Accountant General (A&E).
(Authority: Paras 5.6 and 5.7 the Note on Provident Fund appended to CAGs
Officer D.I letter no. 2450-TA-II/302-78 dated 3.10.1978)
8.19
Information on Missing Credits/Debits:
In order to ensure expeditious location and rectification of discrepancies in the

Provident Fund accounts a note in the following form should be recorded in the
Annual Account Statement of the subscribers in whose Provident Fund accounts any
credits/debits are missing before such statements are sent out:Credits/Debits on account of subscriptions/withdrawals mentioned below are
wanting. In case subscriptions/withdrawal were actually made, the subscriber may
please give the particulars of bills, in which the deduction were made/amounts were
withdrawn (in the case of Non-Gazetted Government servants these particulars may
be furnished by the Head of the Office).
Subscription
Year
Month
Advances/Withdrawals
Year
Month
On receipt of the particulars from the concerned, the Accounts Officer, should initiate
action immediately to locate the missing credits/debits and for its adjustment and to
intimate the subscriber the fact of adjustment.
(Authority:- CAGs letter no. 568/Tech Admn.II/275 Admn. II 63 dated 13.4.64)
GPF Manual
Page No. 167
Chapter VIII
Note: As soon as a missing credit is traced, it should be noted in the ledger

card/broadsheet in the current month of account and the entry should be attested by
the Section Officer so that the actual adjustment in accounts is watched and not lost
sight of. The centralised units in FM should also promptly include the credits in the
months account on hand.
Simultaneously the subscriber should be informed that the credits are traced and are
being adjusted. If the credit traced relates to previous years, the balances including
those credits at the end of the previous year should also be intimated to him. In the
account slips for the subsequent years, the adjustment of missing credit should be
recorded in the space provided for.
(Authority: O.O 27 dated 25.2.87 FM(C)/GII/86-87/572)
When all the account slips are despatched the closing balance in the accounts should
be carried forward as opening balance for the next year. These opening balances for
the next year should also be entered in the relevant column in the new broadsheets
opened for that year and the total of this column in all the departments should agree
with the total closing balance in all the ledger accounts in the previous year.
8.20
Acceptance of Balances
8.20.1 (a)
The acceptances received from the subscribers should be recorded in
the ledger accounts concerned and filed serially in departmental files. Prompt action
should be taken in cases where the balances are not accepted. Discrepancies, if any
pointed out by the subscriber should be set right expeditiously under intimation to the
subscriber concerned.
According to Rule 30(2) of the Karnataka General Provident Fund Rules, 1957 the
Subscribers are required to satisfy themselves as to the correctness or otherwise of the
Annual statement of account and to return the counterfoil of the statement with
suitable remarks within three month from the date of receipt. Even if there are
discrepancies, the acknowledgement foil should be returned to Accounts Officer duly
singed by the subscriber.
(Authority:- GOI MF No. 52(1) EV/60 dated 2.3.60)
GPF Manual
Page No. 168
Chapter VIII
(b)
In order to satisfy that the Annual Account Slips have in fact reached the
hands of the subscribers, the acknowledgement for the receipt of the account slips
should be watched individually from the Gazetted subscribers and in a consolidated
form (together with a certificate of having delivered the account slips to the
subscribers concerned) from Heads of Offices in respect of Non-Gazetted subscribers.
For this purpose, the issue of account slips should be noted in a separate despatch
register. The account number of the slips enclosed to each forwarding letter (GPF-17)
should be noted within brackets against the entries in column 3 of this register. The
acknowledgements/certificates when received should be noted against column 9. On
receipt of information that account slips in respect of the transferred subscribers have
been forwarded to the Drawing Officers concerned the fact should be noted in the
remarks column of the despatch register and final acknowledgement watched.
Besides, the action, as above, a note of receipt of acknowledgement should be made
in the ledger cards concerned over the initials of the Section Officer.
(c)
As regards acceptances received, in addition to noting them in the Ledger
Cards, the concerned account number in the despatch register should be rounded off
with the letter marked (A). In cases of acceptances returned with observations, they
should also be rounded off in this register with a distinguishing letter (C). Disposal of
such account slips should thereafter be watched through the Purport and General
Despatch Register. The despatch register of account slips should be closed with two
abstract in the following form and submitted to the Branch Officer on 25th of each
month.
Abstract A
Opening Balance
No. of Account slips issued
Total
Number of accounts
which
acceptance
received
Closing balance
(Number of account
which acceptance are
due)
GPF Manual
for
are
for
still
Abstract B
Opening Balance
Number of Officers/Heads of Offices
from whom acknowledgements /
certificates are due
Total
Number
from
whom
acknowledgement / certificates are
received
Closing balance
(Number of acknowledgement /
certificates still due)
Page No. 169
Chapter VIII
The closing as per Abstract A above may be dispensed with after watching the
receipt of the acceptances for three monthly closings. The closing as per Abstract B
would be continued till the acknowledgement certificates are received in all cases.
However the acceptances received even beyond the stipulated period of three months
should be continued to be noted in the ledger accounts and all complaints received
from the subscribers should be vigorously pursue irrespective of the period to which
the discrepancies pertain.
(Authority:- CAGs Letter No. 119/T/Admn. II/249-165 dated 7.6.69)
8.20.2
A report regarding the despatch of the Annual Account Slips to the
subscribers of the P.F should be sent to the Comptroller and Auditor General by the
10th August of every year with the following information.
o
Total number of accounts involved
Number of accounts despatched
Percentage which the number at 2(a) bears to the total number of accounts
Number of accounts which could not be despatched by the due date
Percentage which the number at 3(a) bears to the total number of accounts
Reasons for the delay in the despatch of the accounts mentioned at (3)
above and the date/dates by which they are expected to be despatched.
Note: A certificate to the effect that the annual census of ledger cards as envisaged in
para 7.16.1(d) has been conducted at the time of carrying forward the individual
closing balances in the unit broadsheets to the new years broadsheets should also be
furnished in this report.
(Authority:- CAGs Letter No. 3/3181-TA-II/237-75 dated 27.12.75)
8.20.3
While the posting of current years transactions would remain in abeyance
during the period of annual closing of the accounts for the previous year, viz., 15th
May to 31st July of every year, the checking and arrangement of monthly P.F
schedules and vouchers for April onwards should not be allowed to be left over. The
monthly schedules are stitched regularly month after month to ensure that all
defective or missing schedules/vouchers are detected early and set right promptly.
(Authority:- CAGs Letter No. 569-Admn 123-50 dated 24.3.51)
GPF Manual
Page No. 170
Chapter VIII
8.21
Triennial Review of Provident Fund accounts
A review of the P.F accounts should be conducted after the despatch of Annual
Accounts in three batches, so as to complete it in a cycle of three years, as prescribed
in para 12.68 of MSO(A&E) Vol. I. This periodical review will be conducted by the
Internal Test Audit Section of this Office. The EDP (P.F) Section should promptly
make available, the connected records relating to the concerned unit, to the Internal
Test Audit Section.
8.22
Clearance of Residual Balance cases
8.22.1 Missing Credits

At present Missing credits are indicated in the authorisation for final payment. As the
subscriber/drawing officer has to part with his copy of the authorisation along with
the bill for drawing the amount, the details of missing credit noted in the authorisation
will not be available with him. Therefore, while issuing authorisation the details of the
missing credits should be called-for simultaneously, in the printed proforma with a
stipulation that if no reply is received within three months the case will be treated as
closed. The printed proforma should invariably be sent by Registered Post both to the
Drawing Officer and the subscriber. Branch Officers should ensure that the proforma
is put-up along with the authorisation, wherever necessary.
(C.S No.29 FM(C) GNI/89-90/133)
In addition, while returning the Final withdrawal applications with objection, the
missing credits should invariably be indicated against item number, of the Return
Memo. The ledger cards should be reviewed and details of all missing credits noted in
the Return Memo. The ledger cards should invariably be put-up to Deputy Accountant
General, along with the Return Memo, after recording the details; like date of
retirement/death, L.F.D etc. On receipt of details the credits should be adjusted, if
necessary by operating P.F suspense.
GPF Manual
Page No. 171
Chapter VIII
8.22.2 Register of R.B cases

R.B cases should be entered in the Register of R.B cases and included in the report to
Headquarters. Wherever part payment is authorised, the case should be
simultaneously noted in the R.B Register and Section Officer should record on the
office copy of the authorisation the serial number of the case in the R.B register. The
Branch Officer should also ensure that this is done before signing the authorisation
Register of R.B cases should be closed once a month and submitted to the Group
Officer through the Branch Officer.
8.22.3 Periodical Review of R.B cases
The outstanding cases should be reviewed periodically to see that cases which can be
closed with reference to posting in the ledger card are taken out and disposed off. The
Section Officer should review one third of the outstanding cases and record the results
in the monthly closing. The Branch Officer should also review some cases at random
to see that no case is pending without valid reason.
In addition to the above, FM Section should conduct a review of the R.B cases to
ensure that adequate action has been taken by the Sections for the timely settlement of
these cases. The results of the review should be submitted by 25th of every month. The
selection of the P.F Section should be so made as to subject the cases of each Section
to such review of F.M atleast once a year.
(Authority:- O.O.9 dated 18.11.86 FMI/GI/86-87/54)
8.23
Completion of incomplete P.F accounts on the basis of collateral evidence
8.23.1 The following procedure for completing incomplete Provident Fund accounts
on the basis of collateral evidence has been prescribed;
a)
Individual subscribers account should be completed as expeditiously as possible,
as soon as the documentary collateral proof derived from pay bills, acquaintance rolls,
audit registers, certificates, of deduction from disbursing officers etc. become
available. Documentary evidence of missing credits should be collected as soon as a
GPF Manual
Page No. 172
Chapter VIII
missing credit is noticed in a subscribers account, if delay is apprehended in tracing

the credit in accounts.
(Authority: CS No.30/FM(C)/GIV/89-90/501 dated 10.5.1990)
(Authority:- CAGs Circular letter no. 889-A-1236-59 dated 16-6-1959 and No-227Admn.II 236-AI/59 dated 7.12.1959 and G.O.I No. FD 125 PPF 59 dated 24.12.59)
b)
Missing credits in the Provident Fund Accounts of the subscribers may be
adjusted on the basis of documentary collateral evidence provided they do not relate
to the period of 3 years immediately preceding the year in which such adjustments are
made except in cases of final closure of account wherein such adjustment may be
made irrespective of the period to which the missing credits relate. Prompt action
should be taken to collect collateral evidence in all cases of missing debits and credits
and before making adhoc adjustments the Deputy Accountant General (Funds) should
inter alia satisfy himself that the lists of unposted items have been duly checked to
ensure that the relevant debits and credits do not appear therein.
(Authority:- CAGs Circular letter no. 2536-Tech Admn II/335-67 dated 19.10.68)
Note: Please see para 8.24 in regard to small balances.
(c) Cases of adjustment of credits/debits to individual subscribers account on the
basis of documentary collateral evidence may be approved by the Branch Officer upto
a limit of Rs.3000 in each case, at a time. The cases involving adjustment of amounts
exceeding Rs.3000 will continue to be approved by the Group Officer. Before
approving these adhoc adjustments, the Branch Officer or the Deputy Accountant
General should inter alia, satisfy himself that the lists of unposted items have been
duly verified to ensure that relevant credits/debits do not appear therein. After
obtaining the approval of the Branch Officer/Deputy Accountant General, a transfer
entry should be proposed crediting/debiting the head of G.P.F under I Small Savings
and Provident Funds by debit to the minor head Provident Fund Suspense under the
Major Head 8658 Suspense Accounts in Section L-Suspense etc.
(C.S. No.1-2006 FM(C)/GIV/06-07/101 dated 8.5.2006)
(Authority:- CAGs letter no. 3148-TAII/273-72 II dated 24.12.1975, CAGs
Circular letter no. 1381-AC II/23-67 dated 20.11.87CAG Letter No.271 A/CsGPF Manual
Page No. 173
Chapter VIII
ENT/1238-95 dt.14-5-98, /CAGs Circular No.2/2006-Accts-No.147.AC-II/290-20-4

dt,20-4-2006)
8.23.2
Cases of adjustment of missing credits/debits on the basis of documentary
evidence such as pay bills, acquaintance rolls, audit register and certificate of
deduction from disbursing officer. In case of State Government employees who are on
deputation to Central Government Department where the departmentalisation of
accounts has already taken place, bills are prepared by the Drawing and Disbursing
Officers and presented to the Pay and Accounts Officer who passes the bill and remits
the Provident Fund and other credits to the Accounts Officers, who maintain the
accounts of these subscribers, by means of Bank draft/cheques. In such cases, it has
been reported that missing credits are adjusted on collateral evidence basis only when
it is established that the cheques/drafts have been received in the Office of the
Accountant General and credited to Government Account. This leads to delay in
adjustment of credits of the subscribers and causes inconvenience to them.
8.23.3 It is held that a Disbursing Officer need not always be a Treasury Officer. In
central side treasuries have no role so far as pay and allowances of Central
Government employees including deputationists from State Governments are
concerned. It has, therefore, been decided that in case the Pay and Accounts Officer or
any other Disbursing Officer relevant to a particular case, Officer has certified that
Provident Fund recoveries, in question have been made and the cheque/draft of the
amount has already been remitted to Accountant Generals Office and full particular
of the letter no. etc are also furnished by him, the amount may be adjusted on
collateral evidence basis in the Provident Fund account of the concerned employee of
the State by operating the head Provident Fund Suspense in the State Section of
account. However, this procedure will not be applicable in cases where the
contributions and recoveries of Provident Fund are remitted by the subscriber himself.
8.23.4
The other part of the process of adjustment of missing credits/debits on
collateral evidence basis is the clearance of amount from the head Provident Fund
Suspense by actual tracing of credits. The credits/debits remitted through cheques
and drafts might have remained missing due to one of the following reasons:GPF Manual
Page No. 174
Chapter VIII
Cheque/Demand Draft received in the Accountant General Office and remitted

to the Bank might include the credits of Provident Fund, House Building
Advances, Motor-Car Advance and the amount might have been misclassified.
Cheque/Demand Draft received but not sent to the Bank.
The Cheque/Demand Draft has not been received by the Accountant General
at all or lost in transit, or not despatched by Pay and Accounts Office.
The cheque has been dishonoured by the Bank due to some reasons or the
other.
In the case of first category of the cases the Accountant General should verify the
valuables register as well as the accounts to identify the various credits included in the
amount of cheque/demand draft and the heads to which these were classified,
misclassification if any may be rectified and amount may be credited to the correct
head of account. The cheque received but not remitted to bank may be verified by
scrutiny of valuables register. In case cheques are time barred, fresh cheques may be
obtained from the Pay and Accounts Office concerned.
The cases of cheques not received by the Accountant General may be taken up with
the Pay and Accounts Office and fresh cheque if necessary may be obtained. The
fresh cheque may also be obtained from the Pay and Accounts Office concerned in
respect of dishonoured cheque and suspense head may be cleared.
The above procedure may be followed for adjustment of missing credits and clearance
of suspense items.
Note (1):- The above orders will not be applicable in case of Central Government
employees who are on deputation to State Government and in whose cases the credits
are passed on by the Accountant General to Pay and Accounts Office of the Central
Government Departments.
(Authority:- CAGs General Circular No. 54-Accts II/1985 communicated in No.
1581-Accts II/247/85 dated 23.8.85)
Note (2):- The procedure outlined in Head quarters Circular letter no. 1581-Accts
II/247-85 dated 23.8.85 regarding adjustment of missing credits/debits on collateral
GPF Manual
Page No. 175
Chapter VIII
evidence is not applicable in respect of persons on foreign service to public sector

undertaking or autonomous bodies. In such cases cheques of drafts through which the
amounts are remitted are to be traced and actual adjustment in accounts located.
(Authority:- CAGs General Circular No. 10-AC/1986 issued in No.154 AC II/24785 at 28.1.86 from Sr. L.C.PATNI, Joint Director (Account) to Sri. G.J. SUNDER
RAJA, D.A.G (Funds), A.G (A&E) Bihar, Patna)
Note (3):- Where the credits of long term advances, provident fund and other credits
are remitted by the undertaking or corporate body in a single cheque or draft and a
part of the remittance is accounted for in one or the other account and the other part
remains misposted or not posted at all; the fact regarding the receipt of the cheque or
draft and its encashment having been established, the Accountant General may adjust
such missing credits on collateral evidence basis because the proceeds ofthe cheque
have been credited to Government account and owing to book keeping error or
otherwise, the General Provident Fund etc. accounts have remained incomplete.
(Authority:- CAGs General Circular No. 53-ACII/1986 communicated in No.
1253-ACII/247-85 dated 25.7.86)
Note (4):- The procedure followed for operating PF Suspense in respect of missing
GPF cash credits, may be followed in respect of missing credits of Zilla Parishad
Officers/Staff. The documentary collateral evidence that is to be insisted upon are:
Certificate of deduction from Drawing Officer and
.Certificate of deduction from Treasury Officer to the effect that the amount
deducted towards GPF has been adjusted by Transfer credit to 8009 SPF 01
Civil 101 GPF under Ch. No. ......dated ..........
Subject to usual conditions prescribed for operating PF Suspense detailed in PF

Manual of previous Paras.
8.23.5 A report in the format given below in respect of credits/debits adjusted on the
basis of collateral evidence relating to the preceding month should be submitted to the
Accountant General (A&E) by the F.M Section on the 27th of every month
o Serial Number
o Name of the Subscriber
GPF Manual
Page No. 176
Chapter VIII
o Account Number of the Subscriber

o Amount adjusted on the basis of collateral evidence (Credits/Debits)
o Month to which the credit/debit pertains
o Reasons for delay in making a regular adjustment
o Nature and particulars of collateral evidence on which the adjustment
is made.
All P.F Sections should furnish the required information to F.M Section in the above
form on the 10th of every month so as to enable the latter Section to submit a
consolidated report to the Accountant General (A&E) on the 27th of every month.
(Authority:- CAGs letter no. 300(A&E) Admn II/368-66 dated 21.1.66)
Note: Missing debits in the Provident Fund Account of a subscriber can also be
supplied on the basis of collateral evidence in the same manner as in the case of
missing credits.
(Authority:- CAGs letter no. 707 Admn III/38.63 (KW) dated 27.4.1963)
8.23.6 Watch Register: To ensure that the missing credits adjusted to the subscribers
accounts on the basis of collateral evidence by debit to Provident Fund Suspense are
eventually traced in the accounts and adjusted a watch register in Form No. 12 of this
Manual should be maintained by each of the Provident Fund Sections.
A closing abstract in the following form should be prepared in the register at the end
of every month.
Closed to the end of
.................
Opening Balance
Add credits/debits supplied during the
month
Total
Deduct items cleared
debits/credits in accounts
Closing Balance
on
tracing
.................
.................
.................
..................
...................
GPF Manual
Page No. 177
Chapter VIII
This register should be submitted to the Branch Officer on the 14th of every month
and to the Deputy Accountant General (Funds) on the 29th of every month and to the
Accountant General (A&E) every quarter on the 29th January, April, July and
October.
8.23.7 (i) Broadsheet of PF suspense: A broadsheet relating to the transactions
under Provident Fund Suspense in Form 99 should be maintained in FM Section. This
should be closed and submitted to Branch Officer on 10th of every month.
8.23.7(ii) Objection Book in r/o PF suspense: Separate Objection Book should be
maintained in Form 95 for each Section to serve as subsidiary register to the
broadsheet for recording the transactions under the Head Provident Fund Suspense
as per para 20.37 of the MSO (A&E) Volume I read with para 20.49 ibid. The
Objection Book should be closed on the 29th of the following month as per para 20.48
ibid. The Adjustment Register in Form Form 96 and the abstract of objections in
Form 100 should be maintained separately in respect of transactions under Provident
Fund Suspense.
(Authority:- CAGs letter no. 298-Admn III/13-60 (ii) dated 25.2.1961)
8.23.8 A report on the outstanding balance under the suspense head Provident Fund
Suspense indicating the action taken to clear it and the balance outstanding for over 6
months should be submitted to the Comptroller and Auditor General of India in the
Form indicated in the next page once in every six months. The material for the half
year ending 30th September/31st March should be sent by all the Fund Sections to FM
Section on 1st November/1st May to enable that Section to furnish the report to the
Comptroller and Auditor General by the 10th November/10th May. A certificate to the
effect that the items outstanding under the head P.F Suspense have been reviewed in
accordance with the instructions contained in para 3 of Comptroller and Auditor
Generals Circular letter no. 889-A I/239-59 dated 16.6.1959 has to be recorded in the
return.
(Authority:- CAGs Circular letter no. 513-Tech Admn II/77/69 dated 6.3.69)
Note: Proposals for write off of balance outstanding under the head Provident Fund
Suspense to Miscellaneous Government Accounts should be sent to Comptroller
GPF Manual
Page No. 178
Chapter VIII
and Auditor General, half yearly along with the report on the outstanding balance
under the head P.F Suspense.
Particulars of the amounts to be written off and action taken to trace them in the
accounts should be given in Form No. 13 of this Manual. The material should be sent
by the P.F section to F.M Section on 1st November and 1st May to enable that Section
to submit the proposals for write off to Comptroller and Auditor General by 10th
November/10th May.
(Authority: CAGS lr. no. 1239/admn/III/218-60 dt.15/6/60 read with his letter
no. 513(A&E)/admnII/77-69 dt 6/3/69)
Form (Vide para 8.23.8)
Statement showing the balance under P.F Suspense outstanding at the end of the
half year.
Amt. lying
under
suspense at
the end of
the
last
year ending
Amount
added
during half
year ending
Amount
cleared
during the
half year
ending
Balance
outstanding
at the end
of half year
ending
Amount lying
under suspense
for over 6
months(monthwise details of
items
outstanding)
5
Steps taken
to clear the
Suspense
Head
(Authority:- CAGs letter no. 1239 Admn. III/218-60 dated 15.6.60 read with his
letter no. 513(A&E) Admn II/77-69 dated 6.3.1969)
8.23.9 (A)
Amount not exceeding Rs.2000/- / Rs.5,000/- in each case may be
written off from the head Provident Fund Suspense to the head Miscellaneous
Government Account by the Deputy Accountant General (Funds) / Accountant
General (A&E) (Amounts revised vide H.Q. letter 27-ACII/238-98 dated 14.5.1998)
provided that
the Deputy Accountant General (Funds) / Accountant General (A&E) has
personally satisfied himself that a dead end has been reached and a write off is
unavoidable;
GPF Manual
Page No. 179
Chapter VIII
the Deputy Accountant General (Funds) / Accountant General (A&E) has also
satisfied himself that the error is of book keeping only;
the write-off proposal has been reviewed by I.T.A since review by I.T.A is
required in respect of all the cases of write-off irrespective of the amount
involved.
(Authority:- Hqrs letter no.27 AC II/238-98 dated 14.5.1998)
(B)
A report of the amounts written off by the Deputy Accountant General (Funds)
should be submitted to the Accountant General (A&E) every quarter for review on 1st
May, 1st August, 1st November and 1st February for the quarter ending with March,
June, September and December.
(C)
The amount written off by the Deputy Accountant General (Funds) and
Accountant General (A&E) should be reported to the Comptroller and Auditor

General half yearly on 10th May and 10th November along with certificates to the
effect;
that the Accountant General (A&E) had personally satisfied himself
that a dead-end had been reached and write off was unavoidable.
that he had also satisfied himself that the error was one of bookkeeping only.
(Authority:- C.S.No. 3/80 dated 1.8.80 to Revised Chapter III of Account Code
Volume I (1st Edition) fifth reprint received with Comptroller and Auditor Generals
letter no. 1305-AC/155-73 dated 9.9.1975)
8.23.10 A certificate to the effect that the totals of the amounts of debits and credits
outstanding in the Broadsheet of P.F Suspense as reported to the Comptroller and
Auditor General agree with the corresponding figures in the Ledger has to be sent
along with the half yearly reports on the balances outstanding under the Suspense
Head. Where, however, the certificate cannot be furnished due to a difference
between the two balances, the extent of the differences together with the steps taken
to clear it has to be indicated.
(Authority:- CAGs letter no. 419-T-Admn. II/77-69 dated 18.2.1969)
GPF Manual
Page No. 180
Chapter VIII
8.23.11
The approval of Comptroller and Auditor General is required for write off
the amounts exceeding Rs.5,000 under P.F. Suspense. In proposing the write off of
such cases it should be clearly indicated that:(a)
there is no possibility of tracing the credits efforts made to trace them should
be explained in detail and

(b)
that the Accountant General (A&E) is personally satisfied that the error was
one of book-keeping only.

(Authority:- CAGs letter no. 113 Comp/8.63 dated 30.1.63 case of PF I/Gen/10Misc and No. 2343-Tech Admn II/84-67 dated 13.9.1967)
8.23.12 If any item previously written off is subsequently traced, such item may be
written back and adjusted under the final head only under the specific orders of the
Accountant General (A&E) no formal approval of the Comptroller and Auditor
General is required. The approval of the Accountant General (A&E) may be obtained
in individual cases as and when they are noticed. No time limit is prescribed for write
back of such item and the adjustments may be carried out in the accounts of the year
in which the details are traced. The T.E has to be sent to P.F Section for making a
note of it. A consolidated list of such items is to be sent to Book Section on the 20th
August of every year for incorporation in the annual return due to the Headquarters.
8.24
Adjustment of small accounts of missing credits in the Provident Fund
Residual Balance cases

8.24.1
All Residual Balance cases involving small amounts should be finalised
subject to the following conditions:

o
Where the total amount of a missing credit is Rs.100/- or less (i.e the amount
payable as residual balance is Rs.100/- or less), the benefit of doubt may be
given to the subscriber as the amount authorised for payment to him.
Where the amount of missing credits is more than Rs.100/- but less than
Rs.500/- the residual balance case may be finalised by operating P.F Suspense
to adjust the missing credits on the basis of affidavits filed by the subscribers
without insisting on the certificate of deduction by the Treasury
GPF Manual
Page No. 181
Chapter VIII
Officer/Drawing Officer. Normal procedure should however be followed in all

cases of missing credits exceeding Rs.500/- post facto approval of
Government should be obtained by sending a list of such cases every quarter.
(Authority:- G.O.No. 1 FD 301 APF 79 dated 15.5.81 and 5.9.81 G.O.No. ii FD 18
APF 84 dated 17.7.85).
8.24.2 The adjustment of the missing credits of the type mentioned above should be
done by operating the head P.F. Suspense in the same way as in the case of other
missing credits in accordance with the procedure prescribed in Para 430 of
MSO(A&E) Vol. I.
The cases of small balances, minus balances and dormant accounts should be entered
in a register in EDP (GPF) in 3 parts one each for dormant accounts, accounts with
petty balances and accounts with minus balances indicating Sl.No., P.F account No.,
Name, amount in balance, date from which balance is continuing, action taken for
closing/transferring the account, particulars of transfer to unclaimed deposits etc. The
entries in these 3 parts should be made with reference to the accounts in each unit as
on 1.4.85.
Each part should be closed separately on the 5th of each month and submitted to
Branch Officer indicating the O.B additions, total, clearance, Closing balance.
The extract of the register should be sent every month to FM by 10th to enable that
Section to submit a review to Accountant General.
(Authority:- O.O.31/15.3.85 FM I/GII/84-85/458; O.O.19/86-87 FM(C0/GII/8687/463 dated 20.1.87)
8.24.3 The forms of declaration to be furnished by the subscriber and the certificate
to be furnished by the Drawing/Treasury Officer for the purpose of adjustments are
given below:
Declaration to be signed in the presence of a Gazetted Officer on a stamped paper for
Rs.2.50
I ...................... son of ....................... employed as................... in the office of
.......... solemnly declare that a sum of Rs........ (Rupees..............) was deducted
towards my General Provident Fund Account from my salary as shown below:
GPF Manual
Page No. 182
Chapter VIII
Year
1
Month
2

Amount of subscription
3
Refund of advance
4
Total
5
Signature
Before me
Gazetted Officer
CERTIFICATE
Certified that in respect of ...................(name of the subscriber) holder of
G.P.F Account No........ GPF credit amounting to Rs.............. was deducted in his Pay
Bill/Salary Bill for the month of.............. drawn vide voucher................ dated ..........
from.................(name of the treasury).
Place:
Date:
Signature
Name of Drawing Officer /
Treasury Officer.
Designation ................
Department ................
GPF Manual
Page No. 183
Chapter IX
Miscellaneous
CHAPTER IX
MISCELLANEOUS
9.1
Unclaimed and Lapsed Deposits
9.1.1 In respect of the Provident Fund Balances remaining unclaimed for a period
exceeding six months, after they have become finally payable, the accounts should be
checked as for the final payment. The balances, after allowing interest for the
maximum period of six months should be transferred to 8443 Civil Deposits 124
Unclaimed Deposits in the General Provident Fund. The necessary entries should
be made in the Subscribers Status Report in column (1) to (6) of the Register of
items transferred to Unclaimed Provident Fund Deposits maintained in the Fund
Section (Form No.18 of this Manual) and should be got attested by the Branch
Officer. At the same time the Departmental Officer concerned should be kept
informed of the balance to Unclaimed Deposits in the General Provident Fund, and
also to be intimated that it will be authorised when a proper claim is made. This
Register (Form No.18) should be closed and submitted to Branch Officer on 15th of
every month.
Note: In respect of Provident Fund Accounts representing Residual Balances
the orders of the Deputy Accountant General (Funds) should however be
obtained before the balance is transferred to Unclaimed Deposits.
(Authority: - CAGs Letter No. 2262 (A&E) Admn II/409-65 dated. 6.11.65)
9.1.2 At the end of the year, the General Accountant will closely scrutinise such
items and make the necessary transfer entry for the items in the Register furnishing an
extract of such items to the Deposits Section concerned.
9.1.3 As the P.F Section is responsible for the transfer of these unclaimed items to
Deposits and for the proper disbursement of the moneys, it should be ensured that
the authorisation for refund of these Unclaimed Deposits is issued to the persons
entitled to receive the amounts. The connected papers should, therefore be filed and
retained in the P.F Section. When the amounts subsequently claimed are authorised,
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Miscellaneous
the payment order should be issued in consultation with the Deposit Section,
necessary note of refund should be made both in the Register maintained in the P.F
Section and in the extract given to the Deposit Section. The classification for the
charge viz., 8443 Civil Deposits 124 Unclaimed Deposits in the General
Provident Fund should be specified in the copy of the authorisation to the Treasury
Officer.
9.1.4 Items remaining unpaid under Unclaimed Deposits in the General Provident
Fund will lapse to Government according to the rules. The General Accountant will
prepare annually the Statement of Lapsed Deposits and send it to the Deposit Section
for scrutiny as laid down in Para 7.2 of the CAGs Manual of Standing Orders(A&E)
Volume I. On return of the statement necessary entry will be prepared by him and the
statement will be filed in the P.F Section which will thereafter maintain it. When an
authorisation is issued for the payment of a lapsed deposit, a note of the authorisation
should be made both in the Register of Items transferred to Deposits (Column and in
the statement of Lapsed Deposits)and a copy of the authorisation should be endorsed
to the Deposit Section, which will note it in the Extract Register. The authorisation
should specify the classification for the charge viz., 0075-Miscellaneous General
Services Refund of Unclaimed Deposits.
9.1.5 On receipt of the Lapsed Deposit vouchers from the VLC Section, the Deposit
Section should separate the Lapsed Deposit vouchers relating to G.P.F and send them
to the P.F Section for scrutiny note in the relevant Register (Column 9) and the
statement of Lapsed Deposit and final record in the Section. This procedure ensures
the observance of the provision of paragraph 7.3 of the Manual of Standing Order
(A&E) Vol. I
9.2 Accounting of Missing Credit in Accounts in respect of cases where balance
are accepted by the Subscriber
Even though, in a case where the Subscriber accepts the balance shown in the Annual
Accounts statement, it would be reasonable to assume that the Subscriber had not
subscribed to the Fund for the months for which the credit are wanting and thus it
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Chapter IX
Miscellaneous
would not normally be necessary to trace the missing credits as in other cases, yet, the
account cannot be treated as complete and the items removed from the Register of
Missing Credits. Para 93 of the M.S.O(A&E) Vol I enjoins that whenever the
subscription is discontinued by a Subscriber it should be seen that the discontinuance
is permissible. In the case of compulsory Provident Funds the question for
discontinuance will not arise. Therefore, it will be necessary for the Accounts Officer
to insist on payment of subscription for all the months for which it has not been paid.
Even in cases in which subscription to the Provident Fund is optional it would, in
view of Para 393 of the M.S.O(A&E) Vol I be necessary to find out that the
discontinuance from subscribing to the Fund was duly authorised by the competent
authority. Thus, in either case the items cannot be removed from the Register of
Missing Credits on the ground that the Accounts statements have been accepted by
the Subscribers concerned. However, in order to distinguish credits which require to
be traced from those which do not call for such action, the figures of incomplete
accounts and missing credits relating to accounts which have been accepted may be
shown separately from the accounts which have not been so accepted, in the quarterly
reports on completion of incomplete Provident Fund accounts to be sent to the
Comptroller and Auditor Generals Office.
(Authority:- CAGs Letter No. 1457(A&E) Admn II/276 64 dated. 4.9.1964)
9.3 Review of Balances
(a)
A statement showing the balance as per balance compilation and the Ledger
balance under the Ledger Head should be furnished to the Book Section for
incorporation in the Review of Balance as soon as the March (Final) accounts are
closed and not later than 31st August of each year. Year-wise analysis of the
difference should be furnished in this statement mentioning therein the action taken to
clear the differences. A certificate to the effect that the account statements of all the
Subscribers have been sent should also be furnished. Corrections necessitated by
Supplementary accounts or Journal Entries should also be furnished to the Book
Section as soon as the March (Supplemental) Accounts and Journal Entries are closed.
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(b)
Miscellaneous
According to Paragraph 485 of M.S.O(A&E) Vol. I, a report on the review of
balance (State) is required to be sent to the Comptroller and Auditor General in

October, each year with follow up reports, the first one in February and the second in
June of the following year. These reports are submitted to the Comptroller and
Auditor General by the Book Section. In order to enable the Book Section to sent
these reports in time, the Funds Sections should furnish the materials required for the
preparation of these quarterly reports on the review of balance (State) on the 20th
September, 20th January and 20th May every year.
9.4 Budget Estimates
The Funds Miscellaneous Section should furnish material for the Budget and Revised
Estimates to the Book Section on such dates as may be specified in each year in
respect of receipts and charges under the Provident Funds detailed below:
State Provident Funds
Unclaimed Deposits (PF)
Interest on Debt and other obligation
Interest on P.F
Suspense Accounts P.F Suspense
In framing the estimates for interest in respect of General Provident Fund, the actual
of subscriptions paid during the first four months of the current year are multiplied by
three and withdrawals actually made during the first four months and probable during
the reminder of the year are deducted there from and interest on the difference and
that on the opening balance on the 1st April of the year is calculated at the rate
prevalent during the current year. The figures thus arrived at is taken as the estimate
for the next year.
The estimates for Unclaimed Deposits are based on the actuals for the first four
months and anticipated deposits for the remaining eight months. The estimates for
P.F Suspense are based on the actuals for the three months during the current year
and for nine months during the previous year.
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Chapter IX
Miscellaneous
9.5 Disposal of Complaints

All complaints addressed to the Accountant General (A&E) and Deputy Accountant
General (Funds) by name and the complaints received by the Sections with regard to
tracing of the missing credits or delay in final settlement of P.F Claims should be
indexed separately in a Register named Register of Complaints.
In order to ensure that the complaints received through the Tappal Section are not lost
sight of, the B.O while going through the Daily Tappal should mark the letters of
complaining nature as COMPLAINT. The Sections should take prompt action for
the disposal of complaints. An acknowledgement for having registered the complaints
should be sent to the complainant. If any delay is anticipated in the final disposal of
any complainant, the complainant should be informed of the action taken.
Complaints from P.F Subscribers received from Head Quarters Office should not be
shown as disposed of till final action is taken i.e either to settle the claim or reject it.
Where there is delay on the part of the Department, Demi-official reminders should
be issued and the matter reported to Head of the Department/Government
demiofficially. Only after final action is taken, they should be removed from the
Complaint Register.
(Authority:- O.O.No. 26/16.2.87 FM (c) GII/86-87/557)
The Complaints Register should be closed and submitted to Branch Officer on the
first working day of every week and F.M Section should consolidate the results of the
alternate closing and submit a report on outstanding complaints with detailed analysis
to Deputy Accountant General (F)/Accountant General (A&E) once a fortnight on
14th and 29th of every month.
In addition to the settlement of individual complaints the Branch Officer should also
conduct a thorough investigation of the causes for delay and should look into the
adequacy of the action taken to eliminate delays.
(Authority:- Comptroller and Auditor Generals Letter No. 1768(A&E) Admn II360-67 dated 21.6.1967)
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Chapter IX
9.6
Miscellaneous
Filing of Schedules and Vouchers
Immediately after completion of postings and check of postings for the month, the
Accountant should ensure that the schedules are arranged department wise and got
stitched. Similarly, after the work for a month (such as posting, proving check etc) is
over, the vouchers relating to Temporary Advances and Partial Final Withdrawals
should be sorted out department wise and got stitched in monthly bundles. The
vouchers relating to Fund withdrwals have to be filed as detailed in para 7.13.
9.7 Filing of Correspondence
The Correspondence of the Section should be filed in files with file numbers assigned
according to the subject matter as follows:
File Number
Subject
General procedure and Rules
Eligibility and admission to Fund including

nomination
Temporary Advances
Final payments to minors
Final payments to persons other than minors

(including Partial Final Withdrawals)
9.8
Annual Account slips to the Subscribers
Transfer of Fund account
Miscellaneous
Preservation of Records
The period of preservation of records are indicated in the Manual of General

Procedure of the Office and in the Comptroller and Auditor Generals Manual of
Standing Orders (Administration)
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Chapter IX
9.9
Miscellaneous
Cost of Printing Provident Fund Forms
The forms required for maintaining State Provident Fund Accounts will be printed
and supplied free of cost by the Director of Printing, Stationery and Publications in
Karnataka, Bangalore, based on the annual indents placed with the Director by the
Form Section after ascertaining the requirements from all the PF Section
(Authority:- Letter No. FD 31 PPF 60 dated 15.6.1960 of the Government of
Karnataka, Finance Department)
9.10
Rates of Honorarium: Instructions regarding rates of Honorarium is

indicated in the Annexure - II to this Chapter.
9.11 Calendar of Returns

A Calendar of Returns should be maintained by the Section Officer of each Section in
the form prescribed in Appendix I to IV to this Manual in order to adhere to the due
dates prescribed for the various items of work. The actual date on which the work is
completed should be filled in by the Section Officer in each case and Calendar of
return put up to the Branch Officer on every Monday with an abstract indicating the
extent of arrears to end of previous week, the reasons therefore and the action
proposed to overtake the arrears.
The Branch Officer should ensure that
The Calendar is submitted regularly
The Returns noted as submitted have actually been sent on the due dates by
test check to the extent prescribed.
The Calendar of Returns is maintained properly and up to date.
F.M C Section will select the Calendar of Returns of two Sections of PF Group by
rotation, review them and submit the review report to Group Officer by 15th of every
month.
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Miscellaneous
The Calendar should also be put up to the Deputy Accountant General (F) along with
the Monthly Progress Report on the 5th of the following month.
9.12 Register of Corrections to Provident Fund Manual
a)
Instructions and decisions of a permanent nature relating to the Provident
Funds should be incorporated in this Manual with full reference to the number and
date of the letter, the case etc., the correction book will be in the custody of the
General Accountant. The Section Officer, F.M Section will be responsible for
maintaining the Manual up-to-date. The other Section Officers of the PF Section will
bring to the notice of Section Officer F.M Section, orders and decisions which require
to be incorporated in the Manual.
The corrections proposed for inclusion in the Manual should first be submitted to the
Branch Officer and the Deputy Accountant General (F) for approval, and the copy of
the corrections approved should be furnished to all concerned.
The Register should be submitted to the Deputy Accountant General (F) on the 15th of
every month.
b)
F.M Section is also responsible to preserve the earlier editions of this Manual
so as to facilitate a reference, if necessary, in dealing with old cases, particularly in

regard to provisions governing the General Provident Fund (Central Services) Rules,
contributory Provident Fund Rules, Protected rates of interest etc., which have not
been incorporated in this revised edition.
9.13 Requisition for Official Documents
9.13.1 The instructions contained vide Secret D.O. No. 42/TM dated 24.1.63 is
indicated vide Annexure-I to this Chapter.
9.13.2
The following instructions should be followed in dealing with requisition for
Official Documents recorded in this office.
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Miscellaneous
Original documents like vouchers should not be sent out of office except where a
requisition for their production in the form of summons is received from a Court of
Law or from a Tribunal for Disciplinary Proceedings. Where the documents are
required by the Investigating Officer they should be sent direct and in original to the
Government Examiner of Questioned Documents, Simla, for getting his opinion. In
all cases, order of A.G. should be obtained. In the former case, it will be the duty of
an officer nominated by the Accountant General to produce them in the court and to
give any evidence. If the court chooses to employ powers of impounding under
Section 104 or the Criminal Procedure Code, the documents will be left by that officer
in the Courts custody. As a matter of precaution and to provide for all eventualities,
a Photostat / Xerox copy of the vouchers or other documents which are required to be
produced in a Court should always be kept, vouchers may be sent by insured post to
the personal address of the Presiding Officer of the Court, if such a course is
considered necessary and desirable by the Accountant General. The return of the
vouchers should be watched carefully.
While sending the documents to the
Government Examiner of Questioned Documents, Simla, care should be taken to

ensure that the documents are not lost or damaged in transit and for this purpose, the
Standing Instructions on despatch of Secret Documents should be most carefully
followed.
9.13.3
It has been decided that the Police may, where feasible, utilize the services of
a hand-writing or fingerprint expert who is under their own control or under the
control of the State Criminal Investigation Department. In such cases, however, the
Director General of Police, will authorize the Accountant General concerned to hand
over the documents, in original, direct to the Investigating Officer who may use them
for identification purposes and also have them examined by the Departmental Handwriting or Fingerprint Expert.
(Authority:
Secret Lr. No. 1393-Admn. I/706-56 dated 25.5.1957 from the
Comptroller and Auditor General)
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Miscellaneous
9.13.4 Instructions regarding supply of records / documents (originals or copies) on

requisitions received from Public Sector Banks or Public Sector Organisations in
connection with organizational enquiries conducted by them is as follows:
9.13.5
It has been decided that originals or copies (including Photostat copies) or
vouchers or other documents in possession of the AGs Office and requisitioned by

the Public Sector Banks / Public Sector Organisations in connection with
organizational enquiries may be supplied, on requisitions received duly signed by an
authority not below the rank of Regional Manager in the case of Public Sector Banks
and Executive Head in the case of Public Sector Organisations.
(Authority: CAGs Lr. No. 400-TAI/91-85 dated 21.3.1985 (Cir No. 9-TAI/1985)
9.13.6
All original vouches and other documents relating to cases of alleged fraud
and embezzlement which may be required for investigation by the Police including
State Examiner of Questioned Documents of other Departmental Officers, etc., should
be impounded and kept in the safe custody of the Group Officer concerned as soon as
the fraud of embezzlement comes to the notice of the Accountant General. At the
investigation stage, normally attested copies of such vouchers or documents with the
approval of the Accountant General should satisfy the needs of the Investigating
Officers; but in cases where forgeries are suspected, Photostat / Xerox copies of the
vouchers may be taken. The Investigation Officer may also be freely allowed to
inspect the original documents in the room of the Group Officer concerned with the
prior approval of the Accountant General. Such inspection includes perusal, scrutiny
and copying (including the taking of Photostat / Xerox copies).
If Accountant
General is out on tour on any day and the police want any documents for inspection,
the Group Officer concerned may allow inspection of the documents subject to report
to the Accountant General on return.
9.13.7
In the majority of cases, the facility of inspection of the original documents
within the AGs Office and the taking of copies (including Photostat / Xerox copies)
will be found to be adequate for the purpose of police investigation including
identification of hand-writing. Even where the original documents have to be shown
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Chapter IX
Miscellaneous
to witness during investigation, it may be possible in many cases to have that carried
out at the audit office.
9.13.8
In cases in which the Investigating Officer feels that the investigation cannot
proceed on copies of documents including Photostat / Xerox copies, he will move the
Director General of Police or the Inspector General of Special Police Establishment,
Director of Anti-corruption Bureau, as the case may be, to address the Accountant
General personally to hand over the original documents to the Investigating Officer
indicating that Photostat / Xerox copies will not serve his purpose. The Accountant
General will then hand over the documents, keeping for his records Photostat / Xerox
copies of the documents which should be retained till such time as the originals are
returned to him.
9.13.9
Before handing over the original documents to the Investigating Officer, the
Photostat / Xerox copies of the vouchers should be compared with the originals and
certified to be correct by the Accounts Officer concerned and the Officer.
(Secret D.O. Lr. No.C.9-321-Admn. I/53/Col. IV., dated 15.7.1955 from the
Comptroller and Auditor General of India)
9.13.10
The instructions given in 9.13.1 above apply mutatis mutandis to the
facilities to be granted to other Investigating Officers. If in any particular case, the

Investigating Officer feels that the original documents are required, the documents
should not be sent unless the requisition is made by the Director General of Police or
Inspector General of Special Police Establishment, Director of Anti-Corruption
Bureau prescribed in 9.13.2 above.
9.13.11 The following are the note - worthy points in the context:
Accountants General (A&E), being custodian of vouchers, will be responsible
for the safe custody of all vouchers relating to misappropriation, losses and
embezzlements etc.
As regards handing over such vouchers / records to Investigating Officers and
/ or production of these vouchers / records in a Court of Law, the Accountants
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Chapter IX
Miscellaneous
General (A&E) may produce them on receipt of valid requisitions / summons

from the Investigating Officers / Courts in accordance with the instructions on
the subject. The cases where such requisitions / summons are received by the
Accountant General (Audit), they may inform the concerned authority that as
the concerned vouchers are in the custody of AG (A&E) the requisitions /
summons may be addressed to AG (A&E).
In cases where such vouchers are impounded by court and in other cases
where the Investigating Officers insist on taking over the original vouchers,
the prescribed procedure may be followed and the AG (A&E) may consult AG
(Audit) before deciding whether or not the original vouchers be handed over to
Investigating Officers or privilege claimed.
[C&AGs Lr. No. 913-Audit II/54-86 dated 10.6.1986]
Note 1:
According to existing instructions, original vouchers / documents can
be handed over to an Investigating Police Officer not below the rank of Sub-Inspector
of Police nominated for the purpose by the Director General of Police / Inspector
General of Police Special Police Establishment after observing the prescribed
formalities.
Note 2:
The power for requisitioning the original documents from Accountant
General (A&E) could be delegated to any subordinate officer by the Director General
of Police / Inspector General of Police Special Police Establishment for
administrative reasons. The Delegation of Power for requisitioning original vouchers
/ documents in such cases has to be accepted in consultation with Headquarters
Office.
Extracts from vouchers may be made available to Departmental Officers to
answer audit objections when the office copies have been lost by them.
Vouchers in original may be sent from one audit office to another or be shown
to the Departmental Office under the audit circle of the other office, in the
presence of an officer of the latter audit office.
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Page No. 195
Chapter IX
Note 1:
Miscellaneous
In all cases where certified copies of original vouchers are required by
Departmental Officers in connection with suit notices, departmental enquiry, etc., the
original vouchers should be kept in the custody of the Group Officer concerned before
and after taking out the copies.
Note 2:
It is also necessary that the Section Officers should attend to all
correspondence relating to cases of embezzlement, etc., themselves the relevant files

being retained in their custody instead of being passed on to auditors of the section.
Note 3:
In regard to production of official documents in a Court of Law,
instructions contained in Para 51-A, B and C of the Manual of Standing Order

(Administrators) Volume I as amended from time to time, shall be followed.
(CAGs Secret D.O. No. 132-Admn/51-Pt.II dated 23.2.1952 & D.O. No. 132,
Admn/1951-Pt.III dated 26.5.1952)
9.14
Procedure to be followed in regard to Requisitions for Official Documents
by the Police and other Investigating Officers or a Court of Law

9.14.1 The following instructions are issued for the information and guidance of the
Branch Officers of this Office for dealing with the requisitions received from the
Police or a Court of Law for official documents, vouchers, etc in the possession of
this office.
9.14.2 Requisitions from the Police or other Investigating Officer: Requisitions
for the vouchers, documents etc., in the possession of this office can be accepted and
acted upon only when: The Inspector General of Special Police Establishment or the Director General
of Police / Special Inspector General of Police (Law & Order), Director of
Anti-Corruption Bureau personally addresses office to hand over the
documents in original to the Investigating Officers. and
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Chapter IX
Miscellaneous
It is indicated in the requisition that Photostat / Xerox copies would not serve
his purpose of investigation.
9.14.3
The originals of the official documents should be handed over to the
Investigating Officials nominated for the purpose by the Inspector General (Special
Police Establishment.) or the Director General of Police / Special Inspector General of
.Police (Law & Order) or Director of Anti-Corruption Bureau after keeping Photostat.
/ Xerox copies for the record of this office.
Before handing over the original
documents to the Investigating Officer, the Photostat / Xerox copies of the vouchers
should be compared with the originals and certified to be correct both by the Accounts
Officer concerned and the Investigating Officer concerned and the Investigating
Officer who comes to take delivery of the vouchers etc.
(C&AGs Secret. D.O. Lr. No. C-9/321, Admn I/53, Vol. IV dated 15.7.1955 and
No.321 Admn/53 dated 5.3.1954)
9.14.4
Documents requisitioned by the Police (Special Police Establishment and
other Investigating Officers) should be made available to them as early as possible

and in any case within a month of the receipt of the requisition.
9.14.5
In cases where the requisition has not been signed by the Competent
Authority or some further details are required prompt action should be taken to bring
this fact to the notice of the authority concerned for necessary action at their end.
When it is found it may not be possible to supply the document within a month for
one reason or other the requisitioning authority should be informed of the position as
early as possible indicating also the probable date by which the documents will be
made available to them.
9.14.6 It is also emphasized that the work relating to the Photostat / Xeroxing
documents should be got done expeditiously. In case where there is likelihood of any
delay in getting the documents Photostatted / Xeroxed, the Accountant General should
inform the requisitioning authority the probable date by which the work is expected to
be completed.
(C&AGs Secret Lr. No.1422-Tech.Admn.I/275-67 dated 10.5.1967)
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Chapter IX
9.15
Miscellaneous
Requisition from the Departmental Enquiry Officers
When documents in the custody of this office are requisitioned by the Departmental
Enquiry Officers other than those of the Police Department, the following procedure
is to be followed.
Where the Departmental Investigating Officer considers that it is not possible to
proceed with the enquiry without seeing the original documents which are in
possession of this office the Investigating Officer should report the matter to the
Secretary to Government in the Administrative Department of the State Government
or an Officer of the Joint Secretarys rank in the Ministry of the Government of India
as the case may be. The latter should, after satisfying himself that there is sufficient
justification for obtaining the original documents, personally address the Accountant
General by name to hand over the documents in original to the Investigating Officer
indicating that copies including the Photostat / Xerox copies would not serve the
purpose of Inquiry Officer. The originals may then be made over to the Investigating
Officer after retaining the Photostat / Xerox copies. Before, however, handing over
the original documents to the Investigating Officer, the Photostat / Xerox copies
should be compared with the original and certified to be correct both by a Branch
Officer of this office nominated by the Accountant General and by the Investigating
Officer.
(CAGs Letter No 1490-TA- I/147-64 dated 24.5.1965)
9.16
Maintenance of the Register of Documents Impounded
9.16.1 To watch the receipt of the documents sent out of the office, all the sections
should maintain a register of Documents impounded.
The Register should be
maintained in two parts viz., Part I & II. The Registers should be submitted to FM
(C) through the Branch Officer of the Section concerned. The Accountant in FM[C]
section should review the items in the register every month.
9.16.2 The columns in the register should be opened breadth-wise on to-page spread
and closed regularly and submitted to the Branch Office on 10th of every month and to
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Chapter IX
Miscellaneous
FM[C] to review half yearly on the 15th of July & January every year. The closing of
the register should be in the following format.
Sl.No
Particulars
Number of
vouchers/documents
(i)
Opening Balance (i.e. No. of items where the

Documents remained impounded / not yet
returned).
New Items (No. of items where documents were
Impounded / sent out of office during the month).
Total.
(ii)
(iii)
(iv)
Clearance (i.e. No. of items where documents

were released / received back during the month)
Closing Balance.
(v)
Note: 1.
The Branch Officer should ensure that either the old registers are
appended to the new register and the outstanding items therein, if any, are shown in
the opening balance of the new register or the details of the outstanding items are
copied down in the new register. A certificate to this effect should be recorded on the
first page of the register by the Section Officer over his dated initials.
Note: 2.
The original documents on return should be placed back under the caf
custody of the Group Officer and should be cleared from the Register only after
release from impounding under proper authority.
Note: 3.
As the number or investigation cases requiring copies of official
documents or original vouchers, cheques etc are not much enough to maintain the
above prescribed register in each section, the FM(C) Section is maintaining the
register and monitoring the supply of official documents and its impounding etc.
9.17
Impounding of documents in the PF Group in case of frauds / double
payments etc
As and when cases of fraud/double payments come to the notice of PF Sections, the
original vouchers and documents should be removed from the voucher bundles or
files and forwarded to FM C Section with the orders of the Branch Officer for safe
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Chapter IX
Miscellaneous
custody with D.A.G (Funds). FM C Section will maintain a Register of documents

kept under safe custody for recording the list of documents so impounded. In order to
avoid unnecessary accumulation of vouchers so impounded, FM C Section will
review the Register once in a quarter and submit the same to the D.A.G(Funds) on the
5th January / April / July / October. Vouchers no longer required to be impounded
should be returned to the Sections concerned after obtaining the orders of the
D.A.G(Funds) and filed with the respective bundles.
FM C Section will also maintain record of the documents issued to the investigating
office in Part B of the same Register wherein the procedure for issuing/watching of
the receipt, production in Court etc of the impounded documents will be as detailed in
para 12.16 of the MGOP (New edition).
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Miscellaneous
ANNEXURE - I
(Vide Para 9.13.1)
Procedure regarding production of documents to Departmental Enquiry

Officers, Police Officers & Lokayukta
Requisition from Departmental Enquiry Officers and Departmental Officers, Police
Officers and Lokayukta are received in this office in respect of original documents /
Xerox copies of the documents in connection with various investigations and
departmental enquiry. Following procedure should be followed in respect of handing
over original records, copies of documents, Xerox copies etc.
1.
Requisition from Departmental Enquiry Officers:
The Departmental Enquiry Officers may be permitted to take attested copies or

Photostat copies of originals of such documents which are required for enquiry
purposes. He may also be allowed to inspect original documents in the office of the
Accountant General (A & E). In such cases attested copies of originals or Photostat
copies thereof with facility to inspect the original documents from this office itself
should serve the purpose of such investigation. In case where the Departmental
Enquiry Officers of the department or the Commissioner of Departmental Enquiries
considers that it is not possible to proceed with the enquiry without securing the
original documents which are in the possession of the Accounts Office, the Enquiry
Officer should report the matter to the Secretary to the Government in the
Administrative Department or the State Government or an Officer of Joint Secretarys
rank in the Ministry of Government of India as the case may be. The latter should,
after satisfying himself that there is sufficient justification for obtaining the original
documents personally, address the Accountant General by name to handover the
documents in original to the Enquiry Officer indicating that copies including
Photostat copies would not serve the purpose of the Enquiry. The co-ordinating
section may, after obtaining orders of the Accountant General, part with the original,
with the vouchers. After keeping attested copies the original may be handed over to
the investigating officer after comparing the Photostat copies with the original and
GPF Manual
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Chapter IX
Miscellaneous
certificate of correctness signed both by the Accountant General and Investigating

Officer.
Accounts Officer (O) is the Officer who will compare and sign the
documents on behalf of the Accountant General. After proper identification of the

Investigating Officer, the requisitioned documents may be handed over to the
Investigating Officer after obtaining proper acknowledgement.
2.
Requisitions from Police Investigating Officers:
Where the Investigating Officer feels it is essential for him to have the possession of
the original documents on the ground that his investigation cannot proceed on copies
of documents including Photostat copies, he should move the Inspector General of
Police / Special Inspector General of Police as the case may be who after satisfying
himself on the point will Personally address Accountant General (A&E) to handover
the documents in original to the Investigating Officers indicating that Photostat
copies would not serve the purpose. The signature of the Investigating Officer who
comes to take possession of the original document should be duly attested by the
requisitioning authority under his signature and seal.
The co-ordinating section concerned may part with the original voucher (document)
after keeping Photostat copies after obtaining the orders of the Accountant General
and following the procedure of obtaining the signature of A.O. (O) and the
investigating officer on the Xeroxed copy etc. as detailed in para above.
3.
Requisition from Officers under the Lokayukta / Heads of Anti-
corruption Departments:
Heads of anti-corruption departments of the State Government are authorised to
requisition original documents from the Audit / Accounts Office directly if they are
independent of Inspector General of Police and are of the rank of Deputy Inspector
General of Police or above. Requisitions for original documents received from the
Vigilance Commissioned have however to be dealt with in accordance with the
procedure as mentioned at para (1) above.
GPF Manual
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Chapter IX
4.
Miscellaneous
Maintenance of Register of Documents sent to Court, Police
Investigating Officers, etc.

A separate Register of Documents sent to Court, Police Investigating Officers
should be maintained by each of the co-ordinating section. These sections should list
out the documents individually, item by item and obtain the acknowledgement of the
Court / Police Investigating Officers for every leaf handed over to them. The original
vouchers when received back from the Court / Police Investigating Officers should be
carefully checked with the detailed entries in the Register and also the Photostat
copies retained in this office. It should also be ensured that no leaf or item of the
documents sent out is missing. This Register shall be closed on the 10th of every
month and submitted to the Deputy Accountant General concerned.
(Authority vide secret O.O. NO.42/TM dated 24.1.63)
GPF Manual
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Chapter IX
Miscellaneous
ANNEXURE II
(Vide Para 9.10)
Rates of Honorarium in connection with the Annual Closing of PF Accounts

Item of work
Rates per 100 a/cs

GPF
Calculation of interest
Checking
of
calculation
CPF
Rs.43-20
59-20
PF Rs.35-20
49-60
Interest
Preparation
From
92-93
Accounts
and
despatch
of Rs.26-60
onwards & till

further orders
Accounts Statements
Opening of New Ledger Cards
25-60
Rs.25-60
The revised rates will take effect from 1-6-1993.

It should be ensured and verified before making payment that total work for which
Honorarium is being paid has actually been done. If it found later on that the work is
incomplete or that there has been deficiency in the work done, action may be taken to
effect recoveries.
The claim for payment of Honorarium should also be examined by Internal Test Audit
to ensure that work has been carried out in accordance with the prescribed instructions
and relevant records have been maintained.
The checks already prescribed in Para 8.14 of this Manual in connection with Annual
Closing of Provident Fund accounts should be strictly followed at all levels. In respect
of opening of Ledger Cards, it should be ensured that all the entries as prescribed in
Para 8.2 of PF Manual have been made in the new Ledger Cards. It must also be
ensured that Opening Balance in the new Ledger Card has been written both in words
and figures.
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Chapter IX
Miscellaneous
The other instructions and codal provisions regarding grant and payment of
Honorarium will be applicable as ususal.
(Authority :- CAGs Circular No.502 AC II/60-92 dated 9-6-93
The Accountant General is empowered to sanction Honorarium to the extent of
Rs.2,500/- and the Comptroller and Auditor General of India to the extent of
Rs.5,000/- in each case.
These limits for sanctioning Honorarium should be observed meticulously and all
cases where the amount of Honorarium payable to an individual exceed Rs.2,500/have to be referred to Head Quarters Office and no employee is to be deployed on
Honorarium basis in case the ceiling of Rs.5,000/- is likely to exceed.
However, the work relating to the Annual Closing of account and the work relating to
completion of posting etc of one months extra General Provident Account may be
treated as two distinct items for applying the existing limits.
(Authority: - General Circular No. NGE/23/86 communicated in No. 726-NGE
III/238-83 dated. 21.3.1986.)
(a)
Honorarium at Rs.0.05 (paise five only) from the accounting year1979-80 and
at Rs.0.10 (paise ten only) from the accounting year 1986-87 per extra credit will be
admissible for posting by each accountant of additional credits of pay, and
allowances, D.A, additional D.A etc credited to P.F accounts. No Honorarium on this
account will be admissible to the Section Officers.
For this purpose suitable Registers will have to be maintained to record the number of
extra credits posted by each accountant so that the claims can be verified and settled
without any dispute.
Honorarium at Rs.0.16 (Paise Sixteen only) from 1-6-1993 per extra credit will be
admissible for posting by each Accountant of additional credits of Pay and
allowances, D.A, additional D.A etc credited to P.F accounts. No Honorarium on this
account will be admissible to the Section Officer/AAO/Supervisor.
GPF Manual
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Chapter IX
Miscellaneous
For this purpose, suitable Registers will have to be maintained to records the number
of extra credits posted by each Accountant so that the claims can be verified and
settled without any dispute.
(Authority:- CAGs Circular Letter No. 502-ACII/60-92 dated 9-6-1993)
(b)
The rates prescribed in Sub-para(a) have been prescribed after taking into
account, inter-alia all additional labour involved in calculation of interest on account

of variations in rates of credits resulting from pay and dearness allowances arrears
compulsory deposits in Provident Fund etc. All processes involved in the preparation
of Annual Account Statements including exhibition of upto date missing credits and
debits and writing of closing balances in words in the Provident Fund Accounts
Statements issued to Subscribers have also been taken into consideration. No
additional or separate Honorarium will be paid for above mentioned items of work,
other than those mentioned in sub-para (a)
(c)
In modification of the Rates of Honorarium for various items of work relating
to Provident Fund as prescribed in this Office Circular Letter from time to time, the
Rate of Honorarium for posting an extra months account over and above the normal
quota for clearance of arrears in posting of Provident Fund Accounts has been
enhanced from Rs. 220/- to Rs. 272/-. Honorarium at the revised rates may be paid for
the months extra accounts subject to completion of all incidental work like, posting of
Ledger Cards, Broad-sheets, Difference sheets, Reconciliation of Posted figures and
Account figures, Pursuance of Unposted items, Noting of sanction etc related to the
month(s) for which Honorarium is claimed.
Rates of Honorarium for clearance of arrears of posting of Provident Fund
Accounts
In modification of the CAGs Letter No. 836-AC II/139-85 dated 25-4-85, the rate of
Honorarium for posting an extra months account over and above the normal quota
for clearance of arrears in posting of Provident Fund Accounts has been enhanced
from Rs.170/- to Rs.220/-. The Honorarium at the revised rate may be paid for one
months extra accounts subject to completion of all incidental work like, posting of
GPF Manual
Page No. 206
Chapter IX
Miscellaneous
Ledger Cards, Broadsheets, Difference sheets, Reconcilation of posted figures and

account figures, pursuance of Unposted Items, noting of sanction etc related to the
month(s) for which Honorarium is claimed.
Honorarium at the revised rate may be paid for the work done on or after 1-3-1989.
It should be ensured and verified before making payment that total work for which
Honorarium is being paid has actually been done. If it found later on, that the work is
incomplete or that there has been deficiency in the work done, action may be taken to
effect recoveries.
The claim for payment of Honorarium should be generally examined by Internal Test
Audit to ensure that work has been carried out in accordance with the prescribed
instructions and relevant records have been maintained.
(Authority:-CAGs Circular No.416-ACII/125-88 dated 15-3-89)
Note (1):
The powers of the Accountant General/Comptroller and Auditor
General to sanction Honorarium in an individual case has been raised from Rs.750/and Rs.1000/- to Rs.2500/- and Rs.5000/- respectively with the issue of Correction
Slip Number 26 dated 18-3-86 to the Comptroller and Auditor Generals MSO(A&E)
Volume II, the ceiling of Rs.750/- and Rs.1000/- prescribed in Headquarters Office
Circular Letter No.1792 ACII/139-85 stands modified to the extent indicated above.
(Authority:- CAGs Letter No. 1106 ACII/125-88 dated 9-8-90. )
(d) Taking in account the role and duties and responsibilities shouldered by the
Examiners and Assistant Accounts Officers / Section Officers / Supervisors in timely
closing the Annual Accounts and issuance of Accounts Statements of Provident Fund,
in complete shape, the Comptroller and Auditor General of India has approved the
following rates of Honorarium for them for completing the work of Annual Closing of
Provident Fund Accounts within the stipulated period.
Examiner
Rs.400/-
Assistant Accounts Officers/

Section Officer /
Supervisors
GPF Manual
Rs.560/Page No. 207
Chapter IX
Miscellaneous
These rates will take effect from 1-6-1993.

This rate will be applicable to each of the Supervisory Official, for completing one
years work. Extension of the incentive scheme to these officials is to improve team
performance and that the complaints regarding pursuance of incomplete Annual
Statement of accounts and/or delay their despatch should be eliminated.
The other instructions and codal provisions regarding the grant and payment of
Honorarium and its regulation will be applicable as usual.
(Authority:- CAGs Circular No.502 AC II/60-92 dated 9-6-1993)
The revised rates will take effect from 1-6-93. It should be ensured and verified
before making payment that total work for which Honorarium is being has actually
been done. If it is found later on that the work is incomplete or that there has been
deficiency in the work done, action may be taken to effect recoveries.
The claim for payment of Honorarium should also be examined by Internal Test Audit
to ensure that the work has been carried out in accordance with the prescribed
instructions and relevant records have been maintained.
The other instructions and codal provisions regarding grant and payment of
Honorarium will be applicable as usual.
(Authority:- CAGs Circular No. 502-AC II/60-92 dated 9.6.1993)
Payment of Honorarium to Section Officers/Assistant Accounts Officers of P.F
Group
Duties & Responsibilities of Section Officers/Assistant Accounts Officer at the
time of Despatch of Accounts Slips
The CAGs Circular dated 8th September 1987 also says It is earnestly hoped that the
extension of the incentive scheme to these officials will lead to improved team
performance and that the complaints regarding issuance of incomplete Annual
Statement of accounts and / or delay in their despatch would be eliminated.
GPF Manual
Page No. 208
Chapter IX
Miscellaneous
In order to achieve this, the checks prescribed in Para 1.3 and Para 6.16.2 of PF
Manual should be strictly followed. Branch Officers should ensure that 8.33% check
of posting, 15% check of the cards where interest has been calculated, cent per cent
check of Accounts slips before despatch, Attestation of debit vouchers, opening
entries to be attested in the new ledger cards, have been duly followed by the
SO/AAOs under their charge. Certificate to the effect that all the checks prescribed
have been strictly exercised may be furnished in the Honorarium bills of the
SOs/AAOs along with the certificate to the effect that the Accounts-slips in all the
units in their section have been despatched within the stipulated period.
GPF Manual
Page No. 209
Chapter X
The All India Services (Provident Fund) Rules 1955
CHAPTER X
1
THE ALL INDIA SERVICES (PROVIDENT FUND) RULES, 1955
In exercise of the powers conferred by sub-section (1) of section 3 of the All India
Services Act, 1951 (LXI of 1951), the Central Government, after consultation, with
the Governments of the States concerned hereby makes the following rules, namely: 1. Short title: - These rules may be called the All India Services (Provident
Fund) Rules, 1955.
2. Definitions: 2(1) In these rules, unless the context otherwise requires: 2
(a)
Account Officers means the officer to whom the duty to maintain the
provident fund account of the subscriber has been assigned by the Comptroller and
Auditor General of India or Government, as the case may be.
Note: - In relation to a subscriber borne on the cadre of State or Union Territory
where the provident fund accounts have not been departmentalised, the
duty maintain the provident fund accounts is assigned by the Comptroller
and Auditor General of India. In case of other subscribers, this duty is
assigned by Government.
(b)
Child means a legitimate child, a stepchild and shall include an adopted
child if, under the personal law of the subscriber, adoption is legally recognised as
conferring the status of a natural child;
(c)
Emoluments means, except where otherwise expressly provided, pay,
special pay, personal pay, leave salary or subsistence allowance and includes any
Principal Rules were published vide Notification No. 12/1/54-AIS-II dated 12.9.1955
Substituted vide DP & AR Notification No. 11026/11/77-AIS (III) dated 27.11.1979(GSR No. 1529
dated 29.12.1979)
GPF Manual
Page No. 210
Chapter X
remuneration in the nature of pay received by a member of the Service while on

foreign service;
(d)
Family means-
(i)
in the case of a male subscriber, the wife or wives and children of a subscriber
and the widow, or widows, and children of a deceased son of the subscriber.
Provided that if a subscriber proves that his wife has been judicially separated from
him or has ceased under the customary law of the community to which she belongs to
be entitled to maintenance, she shall thenceforth be deemed to be no longer a member
of the subscribers family in respect of matters to which rules relate, unless the
subscriber subsequently indicates in writing to the Account Officer that she shall
continue to be so regarded;
(ii)
in the case of a female subscriber, the husband and children of a subscriber,
and the widow or widows and children of a deceased son of a subscriber.

Provided that if a female subscriber notifies in writing to the Account Officer
expressing her intention to exclude her husband from her family, the husband shall
thenceforth be deemed to be no longer a member of the subscribers family in respect
of matters to which these rules relate, unless the subscriber subsequently indicates in
writing to the Accounts Officer that her husband shall continue to be so regarded;
(e)
Form means a form annexed to these rules;
(f)
Fund means the All India Services Provident Fund;
(g)
Government means: -
(i)
in the case of a member of the Service serving in connection with the affairs
of the Union, the Central Government, or
(ii)
in the case of a member of the Service serving under a foreign Government

(whether on duty or on leave), the Central Government, or
GPF Manual
Page No. 211
Chapter X
(iii)
in the case of a member of the Service serving in connection with the
affairs
of a State, the Government of that State:

Provided that the President in the case of members of the Service referred to in subclause (i) or (ii) and the Governor in the case of members of the Service referred to in
sub-clause (iii) shall be deemed to be the Government for the purposes of assignment
of an insurance policy or mortgage to the Government.
Explanation: - A member of the Service whose services are placed at the disposal of
any company, corporation, organisation or any local authority by the Central
Government or the Government of a State, shall, for the purposes of these rules, be
deemed to be a member of the Service serving in connection with affairs of Union or
the affairs of that State, as the case may be, notwithstanding that his salary is drawn
from sources other than the Consolidated Fund of the Union or of that State.
(iv)
in the case of a member of the Service on leave, the Government who
sanctioned him the leave.

3
(g) Indian Civil Service member of the Indian Administrative Service means a
person who was initially appointed to the Civil Service of the Crown in India known
as the Indian Civil Service and who subsequently became a member of the Indian
Administrative Service;
4
(g)(g) Indian Police member of the Indian Police Service means a person who
was initially appointed to the Police Service of the Crown in India known as the
Indian Police and who subsequently became a member of the Indian Police Service;
(h)
insurer has the same meaning as assigned to it in the Insurance Act, 138 (IV
of 1938);
Inserted vide Department of Personnel Order No. 31/7/72-AIS-III dated 1.10.1972

Substituted vide MHA Notification No. 5/28/66-AIS-II dated 13.12.1966 (GSR No. 1913 dated
27.12.1966)
GPF Manual
Page No. 212
Chapter X
(i)
leave means any kind of leave granted under the All-India Services (Leave)
Rules, 1955;
5
(j) member of the Service means a member of [an All India Service as defined in
section 2 of All India Services Act, 1951 (61 of 1951)];

(k)
year means a financial year.
(2)
All words and expressions used in these rules and not defined but defined in
the Provident Fund Act, 1925 (XIX of 1925) or in the Indian Administrative Service
(Pay) Rules, 1954, or in the Indian Police Service (Pay) Rules, 1954, shall have the
meanings respectively assigned to them in the said Act or in the said Rules.
3.
Constitution of the Fund: -
(1)
The Fund shall be maintained in India in rupees:
(2)
Every member of the Service shall subscribe to the Fund.
Note:- As per Notification No. 11026/03/2003-AIS-III dated 17/04/2004
the
following proviso shall be added namely that nothing contained in this rule shall
apply to the persons appointed to the Service on or after the 1st day of January, 2004.
(3)
In the case of a member of the Service who immediately before joining the
Fund was a subscriber to any other non-contributory provident fund or funds

maintained by the Government under whom he was at that time serving, his credit in,
and liabilities to, any such fund or funds shall be transferred to this Fund.
(4)
In the case of a member of the service who immediately before joining the
Fund was a subscriber to any Contributory Provident Fund or Funds maintained by

the Government under whom he was at that time serving, his credit in, and liabilities
to, any such Fund or Funds shall, insofar as the subscribers contribution and interest
5
Introduced w.e.f 12.9.1955 vide MHA Notification No. 13/8/56-AIS-II dated 21.1.1957 (GSR No.
275 dated 26.1.1957)
6
Substituted vide MHA Notification No. 29/64/64-AIS-II dated 13.8.1965 (GSR No. 1175 dated
21.8.1965)
GPF Manual
Page No. 213
Chapter X
thereon are concerned, be transferred to this Fund and the Governments contribution
with interest thereon shall be dealt with in the manner indicated in Rule 8 of All India
Services (Death-cum-Retirement Benefits) Rules, 1958.
(5)
In the case of an Indian Civil Service member of the Indian Administrative
Service, his credit in the Indian Civil Service Provident Fund and in the Indian Civil
Service (Non-European Members) Provident Fund shall be transferred to this Fund.
(6)
In the case of an Indian Police member of the Indian Police Service, his credit
in the Secretary of States Services General Provident Fund shall be transferred to this
Fund.
4. Nomination: (1)
Each subscriber shall, as soon as may be after joining the Fund, send to the
Accounts Officer a nomination conferring on one or more persons the right to receive
the amount that may stand to his credit in the Fund, in the event of his death before
the amount has become payable or having become payable, has not been paid:
Provided that if at the time of making the nomination the subscriber has a family, the
nomination shall not be in favour of any person or persons other than the members of
his family.
(2)
If a subscriber nominates more than one person under sub-rule (1), he shall
specify in the nomination the amount or share payable to each of the nominees in such
manner as to cover the whole of the amount that may stand to his credit in the Fund at
any time.
(3)
Every nomination under sub-rule (2) shall be in such one of the forms I to IV
as may be appropriate to each case.

(4)
A subscriber may at any time cancel a nomination by sending a notice in
writing to the Accounts Officer:
Inserted vide Dptt. of Personnel Order No. 31/7/72-AIS-III dated 1.10.1972.
GPF Manual
Page No. 214
Chapter X
Provided that the subscriber shall, along with such notice, send a fresh nomination
made in accordance with the provisions of this rule.
(5)
A subscriber may provide in a nomination-
(a)
in respect of any specified nominee, that in the event of his predeceasing the
subscriber the right conferred upon that nominee shall pass to such other person or
persons as may be specified in the nomination:
Provided that such other person or persons shall, if the subscriber has other members
of the family, be a member or members of his family;
(b)
that the nomination shall become invalid in the event of the happening of a
contingency specified therein:

Provided that if at the time of making the nomination the subscriber has no family, he
shall provide in the nomination under that it shall become invalid in the event of his
subsequently acquiring a family;
8
Provided further that, if at the time of making the nomination the subscriber has only
one member of the family, he shall provide in the nomination that the right conferred
upon the alternate nominee under clause (a) shall also become invalid in the event of
his subsequently acquiring other member or members in his family.
(6)
Immediately on the death of a nominee in respect of whom no special
provision has been made in the nomination clause (a) of sub-rule (5) or on the
occurrence of any event by reason of which the nomination becomes invalid in
pursuance of clause (b) of sub-rule (5) or the proviso thereto, the subscriber shall send
to the Accounts Officer a notice in writing cancelling the nomination, together with a
fresh nomination made in accordance with the provisions of this rule.
(7)
Every nomination made, and every notice of cancellation given, by a
subscriber shall, to the extent that it is valid take effect on the date on which it is
8
Introduced vide MHA Notification No. 13/11/57-AIS (III) dated 20.2.1958 (GSR No. 62 dated
1.3.1958)
GPF Manual
Page No. 215
Chapter X
received by the Accounts Officer, who shall acknowledge the receipt of every such
communication.
9
Explanation: - For the purpose of this rule person or persons shall include a
company or association or body of individuals, whether incorporated or not. It shall

also include a Fund such as the Prime Ministers National Relief Fund or any of
charitable or other Trust or Fund, to which nominations may be made through the
Secretary or other executive, authorised to receive payments.
5. Subscribers Account: - An account shall be prepared in the name of each
subscriber and shall show the amount of his subscriptions with interest there on
calculated as prescribed in sub-rule (2) of rule 9.
6. Conditions and rates of subscriptions: (1)
A subscriber shall subscribe monthly to the Fund except during a period of
suspension:
Provided that a subscriber may, at his option, elect not to subscribe during leave;
Provided further that a subscriber on reinstatement after a period passed under
suspension shall be allowed the option of paying in one sum, or in
instalments, any sum not exceeding the amount of subscriptions in arrear
payable for that period.
Explanation: - A subscriber shall be deemed to have intimated his election not to
subscribe during leave if he makes no deduction on account of subscription in his first
pay bill drawn after proceeding on leave and the option so intimated shall be final.
10
(1A) Notwithstanding anything contained in sub-rule (1):(a) a subscriber due to

retire shall not subscribe to the fund during the last three months his service;
Inserted vide DP & AR Notification No. 11026/18/83-AIS (III) dated 27.6.1984 (GSR No. 741 dated
14.7.1984)
10
Substituted vide DP&T Notification No. 11026/15/84-AIS (III) dated 22.10.1986.
GPF Manual
Page No. 216
Chapter X
(b)
a subscriber not covered by (a) above shall not subscribe to the fund for the
month in which he quits service unless, before commencement of the said month, he
communicates to the Head of the Office in writing his option to subscribe for the said
month;
(2)
A subscriber, who has under rule 29 withdrawn the amount standing to his
credit in the Fund shall not subscribe to the Fund after such withdrawal unless and
until he returns to duty.
(3)
The amount of subscription shall be fixed by the subscriber himself subject to
the following conditions, namely:

(a)
it shall be expressed in whole rupees;
(b)
It may be any sum, so expressed, not less than 11six percent of his emolument
12
[] and not more than
6(4)
13
(his emoluments).
For the purpose of sub-rule (3), the emoluments of the subscriber shall be: (a)
in the case of a subscriber who was a member of the Service on the

31st day of March of the preceding year, the emoluments to which
he was entitled on that date, provided as follows-
(i)
if the subscriber was on deputation out of India on the said date and
elected not to subscribe during such leave or was under suspension
on the said date, his emoluments to which he was entitled on the
first day after his return to duty;
(ii)
if the subscriber was on deputation out of India on the said date or

was on leave on the said date and continues to be on leave and has
elected to subscribe during such leave, his emoluments shall be the
11
Substituted vide DP&AR Notification No. 11026/4/77-AIS (III) dated 21/11/77 (GSR No. 1657
dated 10/12/77)
12
i.e.[One anna in the rupee] was omitted w.e.f 27/5/58 vide MHA Notification No. 18/29/57-AIS (III),
dated 27/5/58 (GSR No. 447 dated 7/6/58)
13
Substituted for 15.5/8% the 2 annas in the rupee vide MHA Notification No. 13/29/57 AIS (III-A)
dated 27/5/58.
GPF Manual
Page No. 217
Chapter X

emoluments to which he would have been entitled had he been on
duty in India
(b)
in the case of a subscriber who was not a member of the Service on

the 31st day of March of the proceeding year, the emoluments to
which he was entitled on the first day of his Service.
6(5)
A subscriber shall intimate the fixation of the amount of his monthly
subscription in each year in the following manner: (a)
if he was on duty on the 31st day of March of the preceding year, by

the deduction which he makes in this behalf from his pay bill for
that month;
(b)
if he was on leave on the 31st day of March of the proceeding year

and elected not to subscribe during such leave, or was under
suspension on that date, by the deduction which he makes in this
behalf from his first pay bill after his return to duty;
(c)
if he has been appointed as a member of the Service during the

year, by the deduction he makes in this behalf from his pay bill for
the month following the month in which he was appointed to the
Service;
(d)
if he was on leave on 31st day of March of the preceding year and

continues to be on leave and has elected to subscribe during such
leave, by the deduction which he causes to be made in this behalf
from his salary bill for that month;
(e)
if he was on foreign service on the 31st day of March of the

preceding year, by the amount credited by him into the treasury on
account of subscription for the month the April in the current year.
GPF Manual
Page No. 218
Chapter X
6(6)
The amount of subscription so fixed may be(a)
reduced once at any time during the course of the year; or
(b)
enhanced twice during the course of the year; or
(c)
reduced and enhanced as aforesaid:
Provided that when the amount of subscription is so reduced, it shall not be

less than the minimum in sub-rule (3).
14
6(7) If a subscriber is on leave without pay or leave on half-pay for a part of a
calendar month and he has elected not to subscribe during such leave, the amount of
subscription payable shall be proportionate to the number of days spent on duty,
including leave, if any, other than the leave referred to above.
7. Transfer to foreign service or deputation out of India: - When a subscriber is
transferred to foreign service or sent on deputation out of India, he shall continue to
be subject to the rules of the Fund in the same manner as if he was not so transferred
or sent on deputation.
8. Realisation of subscription: 8(1)
When emoluments are drawn from treasury in India, subscriptions on account
of such emoluments and the principal and interest of advances if any, shall be
deducted from the emoluments; but when emoluments are drawn from any other
source, the subscriber shall forward his dues monthly to the Accounts Officer.
15
Provided that in the case of subscribers on deputation to a body corporate owned or
controlled by Government, the subscriptions shall be recovered and forwarded to the

Accounts Officer by such body.
8(2)
If a subscriber fails to subscribe with effect from the date on which he joined
the Fund or is in default in any month or months during the course of a year otherwise
14
Substituted vide DP & AR Notification No. 11026/4/77-AIS (III) dated 21/11/77 (GSR No. 1657,
dated 10.12.77)
15
Added vide MHA Notification No. 5/22/67-AIS (II)-A, of 18.3.1968. (GSR No. 584, dated 30.3.68)
GPF Manual
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Chapter X
than as provided in rule 6, the total amount due to Fund on account of arrears of
subscription shall with interest thereon at the rate provided in rule 9, forthwith be paid
by the subscriber to the Fund or in default be ordered by the Account Officer to be
recovered by deduction from the emoluments of the subscriber by instalments or
otherwise as may be directed by the Government:
Provided that subscribers whose deposits in the Fund carry no interest shall not be
required to pay any interest.
9. Interest: 9(1)
Subject to the provisions of sub-rule (5), interest at such rate as may be
determined for each year according to the method of calculation prescribed from time
to time by the Central Government shall be paid to the credit of the account of a
subscriber.
9(2)
Interest shall be credited with effect from the last day in each year in the
following manner: (i)
On the amount at the credit of a subscriber on the last day of the preceding
year, less any sums withdrawn during the current year-interest for twelve
months;
(ii)
On sums withdrawn during current year-interest from the beginning of the

current year up to the last day of the month preceding the month of
withdrawal;
(iii)
On all sums credited to the subscribers account after the last day of the
preceding year-interest from the date of deposit upto the end of the current
year;
(iv)
The total amount of interest shall be rounded to the nearest whole rupee, a
fraction of a rupee less than
16
[Fifty Naye Paise] being regarded and a
fraction of rupee equal to or exceeding (fifty naya paise) being regarded as

one rupee.
16
[ ] Substituted in place of eight annas vide MHA Notification No. 13/29/57-AIS (III) A, dated the
27th May, 1958.
GPF Manual
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Chapter X
Provided that when the amount standing at the credit of a subscriber has become
payable, interest shall be credited under this rule in respect only of the period from the
beginning of the current year or from the date of deposit, as the case may be, upto the
date on which the amount standing at the credit of the subscriber became payable.
9(3)
In this rule, the date of deposit shall: -
(a) in the case of a recovery from emoluments, be deemed to be the first day of
the month in which it is recovered; and
17
Provided that where there has been a delay in the drawal of pay of leave salary
and allowances of a subscriber and consequently in the recovery of his

subscription towards the Fund, the interest on such subscriptions shall be payable
from the month in which the pay or leave salary of the subscriber was due under
the rules irrespective of the month in which it was actually drawn.
Provided further that where the emoluments for a month are drawn on the last
working day of the same month the date of deposit shall in the case of recovery of
his subscriptions, be deemed to be the first day of the succeeding month.
(b) in the case of an account forwarded by the subscriber be deemed to be the first
day of the month of receipt if it is received by the Accounts Officer before the
fifth day of that month and if it is received on or after the fifth day of that
month, the first day of the next succeeding month:
18
Provided that in the case of an amount forwarded in accordance with the proviso
to sub-rule (1) of rule 8, the date of deposit shall be deemed to be the first day of
the month if it is received by the Accounts Officer before the fifteenth day of that
month.
9(4)
In addition to any amount to be paid under rules 28, 29 or 30, interest thereon
up to the end of the month preceding that in which the payment is made or up to the
17
Added vide MHA Notification No. 5/22/67-AIS (II)-A dated 18.3.1968 (GSR No. 584 dated 30.3.68)
Added vide Deptt. Of Personnel Notification No. 5/8/71-AIS-(II), dated 9.2.72 (GSR No. 2249,
dated 26.2.72)
18
GPF Manual
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Chapter X
end of six month after the month in which such amount became payable whichever of
these periods be less, shall be payable to the person to whom such amount is to be
paid:
Provided that where the Accounts Officer has intimated to that person (or his agent) a
date on which he is prepared to take payment in cash, or has posted a cheque for the
amount to that person, interest shall be payable only up to the end of the month
preceding the date so intimated or the date of posting of the cheque, as the case may
be:
19
Provided further that where a subscriber on deputation to a body corporate owned or
controlled by the Government or an autonomous organisation registered under the

Societies Registration Act, 1860 (21 of 1860) is subsequently absorbed in such body
corporate or organisation with effect from a retrospective date, for the purpose of
calculating the interest due on the Fund accumulations of the subscriber, the date of
issue of the orders regarding absorption shall be deemed to be the date on which the
amount to the credit of the subscriber became payable subject, however, to the
condition that the amount recovered as subscription during the period commencing
from the date of absorption and ending with the date of issue of orders of absorption
shall be deemed to be the subscription to the Fund only for the purposes of awarding
interest under this sub-rule.
Note: Payment of interest on the fund balance beyond a period six months may be
authorised: (a) upto a period of one year, by an officer (which expression includes the Pay
and Accounts Officer in a Union Territory where the accounts have been
departmentalised) nominated by the Head of Accounts Office; and
(b) upto a period, exceeding one year by the Head of Accounts Office (which
expression includes a Controller of Accounts in a Union Territory where the
accounts have been departmentalised, after the said officer or as the case may
19
Inserted vide Notification No. 11026/4/77-AIS (III), dated 14.2.79 and further modified vide Not.
11026/7/79-AIS (III), dated 17.11.80 (GSR No. 295, dated 24.2.79) & (GSR No. 1235, dated 6.12.80)
GPF Manual
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Chapter X
be the Head of Accounts Office has personally satisfied himself that the delay
in payment was occasioned by circumstances beyond the control of the
subscriber or the person to whom such payment was to be made and in every
such cases the administrative delay involved, in the matter shall be fully
investigated and action, if any required, taken.
20
9(5)
[]
Interest shall not be credited to the accounts of a subscriber if he informs the
Accounts Officer that he does not wish to receive it; but if he subsequently asks for
interest, it shall be credited with effect from the first day of the year in which he asks
for it.
9(6)
Interest on amounts which under sub-rule (2) of rule 8, 21[] rule 28 or 29, are
replaced at the credit of the subscriber in the Fund, shall be calculated at such rates
may be successively prescribed under sub-rule (1) of this rule and so far as may be in
the manner described in this rule.
22
9(7) In case a subscriber is found to have drawn from the fund an amount in excess
of the amount standing to his credit on the date of the drawal, the overdrawn amount,
irrespective of whether the overdrawal occurred in the course of an advance or a
withdrawal or the final payment from the fund, shall be repaid by him with interest
thereon, in one lumpsum, or in default, be ordered to be recovered by deduction in
one lumpsum from the emoluments of the subscriber. If that total amount to be
recovered is more than half of the subscribers emoluments recoveries shall be made
in monthly instalments of moieties of his emoluments till the entire amount together
with interest, is recovered.
For this rule, the rate of interest to be charged on
overdrawn amount would be 2 % over and above the normal rate of Provident Fund
balances under sub-rule (1). The interest realised on the overdrawn amount shall be
20
Deleted vide DP&D AR Notification No.11026/4/77-AIS (III), 21.11.77 (GSR No. 1657, dated
10.12.77)
21
Deleted vide Deptt. Of Personnel & AR Notification No. 11026/1/75-AIS (III), dated 16.4.1975
(GSR No. 515 dated 26.4.1975)
22
Inserted vide Notification No. 11026/19/83 AIS (III) dated 22.7.85 (GSR No. 710 dated 3.8.85)
GPF Manual
Page No. 223
Chapter X
credited to Government account under a distinct, sub-head Interest on overdrawal

from Provident Fund.
10. Advance from the Fund: - (1) The Government
23
(or an officer not below the
rank of the subscriber and specified in this behalf by the Government) may sanction
the payment to a subscriber of a temporary advance from the amount standing to his
credit in the Fund, subject to the following conditions: 10(1)(a) No advance shall be granted unless the sanctioning authority is satisfied that
subscribers pecuniary circumstances justify it and that it will be expended on any of
the following objects namely: (i)
to pay expenses incurred in connection with the serious or prolonged illness of
the subscriber or any person actually dependent on him;

(ii)
to pay for the overseas passage for reasons of health or education of the
subscriber or any person actually dependent on him and also to meet the cost of
education of the subscriber or of any person actually dependent on him outside India,
whether for an academic,(A&E)nical, professional or vocational course; or in India
for medical, engineering or other(A&E)nical or specialised courses beyond the high
school stage, provided that the course of study is not less than 3 years;
(iii)
to pay obligatory expenses on a scale appropriate to the subscribers status
which by customary usage the subscriber has to incur in connection with marriages,
funerals or other ceremonies;
24
(iv)
to meet the cost of legal proceeding instituted by or against the subscriber,
any member of his family or any person actually dependent upon him, the advance in
this case being available in addition to any advance admissible for the same purpose
from any other Government source;
23
Inserted or substituted vide MHA Notification No.8/34/57-AIS (II), dated the 21.7.1959 9GSR No.
850 dated 25.7.59)
24
Substituted vide Notification No. 11026/11/79-AIS (III), dated 25.9.80. (GSR No. 1048 dated
11.10.80)
GPF Manual
Page No. 224
Chapter X
24
(v)
to meet the cost of subscribers defence where he engages a legal practitioner
to defend himself in an inquiry in respect of any alleged official misconduct on his

part.
25
(vi) to meet the cost of plot or construction of a house or flat for his residence or to
make any payment towards the allotment of plot or flat by any Urban Development
Authority or a State Housing Board or a House Building Co-operative Society;
26
(vii) to purchase consumer durable such as television, video cassette recorder,
video cassette player, washing machine, cooking range, geysers, computers.

27
Provided that in special circumstances, the Government at its discretion or where the
sanctioning authority is other than the Government, such authority with previous
approval of the Government, may sanction an advance if it is satisfied that the
subscriber concerned requires the advance for reasons other than those mentioned
above:
27
Provided that the advance under sub-clause (iv) or sub-clause (v) shall not be
admissible to a subscriber who institutes legal proceedings in any court either in

respect of any matter unconnected with his official duty or against Government in
respect of any condition of service or penalty imposed on him.
10(1)(b) The Sanctioning authority shall record in writing its reasons for granting the
advance.
10(1)(c) An advance shall not, except for special reasons(i)
exceed three months pay or half the amount standing at the credit of the
subscriber in the Fund, whichever is less, or
25
Inserted vide Notification No. 11026/11/78-AIS (III) dated 4.8.79 (GSR No. 1081, dated 25.8.79)
Inserted Vide DP&T Notification No. 11026/2/95-AIS (III)-A, dated 23.12.96 (GSR No. 157 dated
23.4.1997)
27
Introduced vide MHA Notification No. 13/9/58-AIS (III0 dated the 14.5.1958 (GSR No. 401 dated
24.5.58)
26
GPF Manual
Page No. 225
Chapter X
(ii)
unless the amount already advanced does not exceed two-thirds of the amount
admissible under sub-clause (i) above, be granted until at least a period of twelve
months has lapsed after the final repayment of all previous advances 28 [].
Provided that if any such reasons is of a confidential nature it may be communicated
to the Account Officer personally or confidentially;
29
Provided further that where the sanctioning authority is other than the Government
no such advance shall be sanctioned except with the previous approval of the
Government.
10(2) In fixing the amount of an advance, the sanctioning authority shall pay due
regard to the amount standing at the credit of the subscriber in the Fund.
28
10(3) When an advance is sanctioned under clause (c) of sub-rule (1) before
repayment of the last instalment of any previous advance is completed, the balance of
any previous advance not recovered shall be added to the advance so sanctioned and
instalments for recovery shall be fixed with reference to the consolidated amount.
30
10(4) After sanctioning the advance, the amount shall be drawn on an authorisation
from the Accounts Officer in cases where the application for final payment had been
forwarded to the Accounts Officer under clause (ii) of sub-rule (3) of rule 31.
11.
Recovery of advances: -
11(1) An advance shall be recovered from the subscriber in such number of equal
monthly instalments as the 31sanctioning authority may direct, but such number shall
not be less than twelve unless the subscriber so elects or more than twenty four. A
28
Deleted vide DP & AR Notification No. 11026/1/75-AIS (III), dated 16.4.75 (GSR No. 515 dated
26.4.75)
29
Inserted or substituted vide MHA Notification No. 8/34/57-AIS (III), dated 21.7.59 (GSR No. 850
dated 25.7.59)
30
Inserted vide Deptt of Personnel & A.R. Notification No.11026/4/77-AIS (III), dated 21.11.77 (GSR
No. 1657 dated 10.12.77)
31
Inserted vide Deptt of Personnel & A.R. Notification No. 8/34/57-AIS (III0 dated 21.7.59 9GSR No.
850 dated 25.7.59)
GPF Manual
Page No. 226
Chapter X
subscriber may at his option, repay more than one instalment in a month. Each
instalment shall be a number of whole rupees the amount of the advance being raised
or reduced, if necessary to admit of the fixation of such instalments:
Provided that where the amount advanced exceeds three months pay or half the
amount at the credit of the subscriber, the Government or where the sanctioning
authority is other than that Government such authority with the previous approval of
the Government, may direct that the amount may be recovered in a maximum of thirty
six instalments.
11(2) Provided that
32
(a)
33
(b)
recovery may be postponed by sanctioning authority during the
recovery of an advance of pay granted to the subscriber.

21
11(3)
21
11(4)
11(5) If an advance has been granted to a subscriber and drawn by him and the
advance is subsequently disallowed before repayment is completed the whole or
balance of the amount withdrawn shall, 28[] forth with be repaid by the subscriber to
the Fund, or in default, be ordered by the Accounts Officer to be recovered by
deduction from the emoluments of the subscriber by instalments or otherwise, as may
be directed by the 31(sanctioning authority):
21
[]
34
Provided that, before such advance is disallowed, the subscriber shall be given an
opportunity to explain to the sanctioning authority in writing, and within fifteen days
of the receipt of the communication, as to why the repayment should not be enforced,
32
Omitted vide MHA Notification No. 5/5/67-AIS (II)-B, dated 20.10.67 (GSR No. 1598 dated
28.10.67)
33
Substituted or inserted as the case may be vide MHA Notification No. 8/3/57-AIS (II) dated 21.7.59
(GSR No. 850 dated 25.7.59)
34
Inserted vide DP Notification No. 11026/19/83 AIS (III) dated 22.7.1985
GPF Manual
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Chapter X
and if an explanation is submitted by the subscriber within the said period of fifteen
days, it shall be referred to the Government for decision and if no explanation within
the said period is submitted by him, the repayment of the advance shall be enforced in
the manner prescribed in this sub-rule.
11(6) Recoveries made under this rule shall be credited as they are made to be
subscribers account in the Fund.
12.
Withdrawal from the Fund. -
35
(1) subject to the conditions specified in
rules 13, 15 and 16, Government may at any time after the completion of 36ten years
of Service (including broken periods of service if any) of a subscriber or within ten
years before the date of his retirement on superannuation whichever is earlier,
sanction withdrawal by him from the amount standing to his credit in the Fund for one
or more of the following purposes, namely:12(1)(a) building or acquiring a suitable house or a ready-built flat for his residence
including the cost of the site;
12(1)(b) repaying an outstanding amount on account of a loan expressly taken for
building or acquiring a suitable house or ready-built flat for his residence;
12(1)(c) purchasing a house site for building a house thereon for his residence or
repaying any outstanding amount on account of a loan expressly taken for this
purpose;
12(1)(d)
reconstructing of/or making additions or alterations to a house or a flat
already owned or acquired by a subscriber;

12(1)(e)
renovating, making additions or alterations to or upkeep of an ancestral
house at a place other than the place of duty or to a house built with a loan from
Government at a place other than the place of duty;
35
Substituted vide Notification No. 11026/6/76-AIS (III) dated 28.11.78 (GSR No. 1491 dated
16.12.78)
36
Substituted vide DOPT Notification No. 11026/19/84-AIS (III) dated 17.4.85.
GPF Manual
Page No. 228
Chapter X
12(1)(f) constructing a house on a site purchased under clause (c);

26
12(1)(g) meeting the cost of consumer durables such as television, video cassette
recorder, video cassette player, washing machines, cooking range, geysers,

computers.
12(1A)
Subject to the conditions specified in rules 14 and 14A, the Government
may at any time after the completion of fifteen years of service (including broken
periods of service if any) of a subscriber or within ten years before the ate of his
retirement on superannuation, whichever is earlier, sanction withdrawal by him from
the amount standing to his credit in the Fund for one or more of the following
purposes namely: 12(1A) (a) meeting the cost of higher education, including where necessary the
travelling expenses of the subscriber or any child of the subscriber in the following
cases, namely: (i) for education outside India for academic,(A&E)nical, professional or vocational
course beyond the High School Stage;
(ii)
for any medical, engineering or other(A&E)nical or specialised course in India
beyond the High School Stage;

12(1A)
(b) meeting the expenditure in connection with the betrothal or marriage of
the subscriber or his sons or daughters, and any other female relation actually
dependent on him;
12(1A) (c) meeting the expenses in connection with the illness, including where
necessary, the travelling expenses, of the subscriber and members of his family or any
person actually dependent on him.
37
12(1B)
The Government may at any time within twelve months before the
date of retirement on superannuation sanction withdrawal of upto ninety percent of

the amount standing to his credit of a member of an All India Service in the Fund
37
Substituted vide DOPT Notification No. 11026/5/90-AIS (III) dated 16.3.93
GPF Manual
Page No. 229
Chapter X
without assigning any reasons for such withdrawal by him. This facility shall be
admissible only once.
38
12 (1C)
The Government may, once during the course of a financial year,
sanction withdrawal from the amount standing to his credit in the Fund a sum
equivalent to one years subscription paid for by the subscriber towards the Group
Insurance Scheme under the All India Services (Group Insurance) Rules, 1981.
Note 1: A subscriber who has availed himself of an advance under the scheme of the
Ministry of Works and Housing for the grant of advance for house-building purpose
or has been allowed any assistance in this regard from any other Government source,
shall be eligible for the grant of final withdrawal under clauses (a), (c), (d) and (f) of
sub-rule (1) for the purpose specified therein and also for the purpose of repayment of
any loan taken under the aforesaid Scheme subject to the limit specified in the second
proviso to sub-rule (1) of rule 13.
If a subscriber has an ancestral house or built a house at a place other than the place of
his duty 39with the assistance of loan taken from the Government, he shall be eligible
for the grant of final withdrawal under clauses (a), (c) and (f) of sub-rule (1) for
purchase of a house site or for construction of another house or for acquiring a readybuilt flat at the place of his duty.
Note 2:
Withdrawal under clauses (a), (d), (e) or (f) of sub-rule (1) shall be
sanctioned only after subscriber has submitted a plan of the house to be constructed or
of the additions or alterations to be made duly approved by the local municipal body
of the area where the site or house is situated and only in cases where the plan is
actually got approved.
Note 3: The amount of withdrawal sanctioned under sub-clause (b) of sub-rule (1)
shall not exceed of the balance on date of application together with the amount of
previous withdrawal under sub-clause (a) reduced by the amount of previous
38
Inserted vide DP & AR Notification No. 11026/18/83-AIS (III) dated 27.6.84 (GSR No. 741 dated
14.07.84)
39
Deleted vide D.P. & A.R. No. 11026/11/78-AIS (III) dated 4.8.79 (GSR No. 1981 dated 25.8.79)
GPF Manual
Page No. 230
Chapter X
withdrawal. The formula to be followed is: 3/4th balance as on date plus amount of
previous withdrawal(s) for the house in question minus the amount of the previous
withdrawal(s).
Note 4: Withdrawal under clause (a) and (d) of sub-rule (1) shall also be allowed
where the house site or house is in the name of wife/husband provided she/he is the
first nominee to receive provident Fund money in the nomination made by the
subscriber.
Note 5: Only one withdrawal shall be allowed for the same purpose under rule 12,
But marriage/ education of different children or illness on different occasions shall not
be treated as the same purpose. Second or subsequent withdrawal under clauses (a) or
(f) of sub-rule (1) for completion of the same house shall be allowed upto the limit
laid down under Note 3.
Note 6: A withdrawal under rule 12 shall not be sanctioned if an advance under rule
10 is being sanctioned for the same purpose and at the same time.
40
12(2) Subject to the conditions specified in rule 14C, the Government may, at any
time after the completion of fifteen years of service by a subscriber, sanction

withdrawal by him from the amount standing to the credit in the Fund for booking or
purchasing a motor car or motor cycle/ scooter/ moped etc. or for repaying a
Government loan already taken by him for the purpose;
41
12(2A) Subject to the conditions laid down in sub-rule (1A) of rule 14C, the
Government may, at any time after the completion of twenty eight years of service by
a subscriber or within three years before the date of his retirement on superannuation,
sanction withdrawal by him from the amount standing to his credit in the Fund for
extensive repairs or overhauling of his motor car;
40
Substituted vide D.P. & A.R. Notification No.11/24/73-AIS (III) dated 5.3.74 (GSR No. 282 dated
23.3.74) and D.P. & A.R. Notification No. 11026/2/86-AIS (III) dated 9.3.1988.
41
Inserted vide D.P. & A.R. Notification No. 11026/18/84-AIS (III) dated 6.7.83 (GSR No. 531 dated
23.7.83)
GPF Manual
Page No. 231
Chapter X
42
12(3)
Whenever a subscriber is in a position to satisfy the competent authority
about the amount standing to his credit in his account with reference to the latest
available statement of his account together with the evidence of subsequent
contributions the competent authority may itself sanction withdrawal within the
prescribed limits, as in the case of a refundable advance. In doing so, the competent
authority shall take into account any withdrawal or refundable advance already
sanctioned by it in favour of the subscriber.
For this purpose, the competent
authority, while sanctioning withdrawal, shall record a certificate in Form IV A or

Form IV B, as the case may be. Where, however, the subscriber is not in a position to
satisfy the competent authority about the amount standing to his credit or where there
is any doubt about the admissibility of the withdrawal applied for, a reference may be
made to the Accounts Officer by the competent authority for ascertaining the amount
standing to the credit of the subscriber with a view to enabling the competent
authority to determine the admissibility of the amount of withdrawal. The sanction
for the withdrawal should prominently indicate the Account Number and the
Accounts Officer, maintaining the accounts and a copy of the sanction for withdrawal
should invariably be endorsed to that Accounts Officer. The sanctioning authority
shall be responsible to ensure that an acknowledgement is obtained from the Accounts
Officer that the sanction for withdrawal has been noted in the ledger account of the
subscriber. In case the Accounts Officer reports that the withdrawal as sanctioned is
in excess of the amount to the credit of the subscriber or otherwise inadmissible, the
sum withdrawn by the subscriber shall forthwith be repaid in one lumpsum by the
subscriber to the fund and in default of such repayment, it shall be ordered by the
sanctioning authority to be recovered from his emoluments either in a lump sum or in
such number of monthly instalments as may be determined by the President.
12(4) Where, a withdrawal has been sanctioned under sub-rule (3), the amount shall
be drawn on an authorisation from the Accounts Officer in cases where the
application for final payment had been forwarded to the Accounts Officer under
clause (ii) of sub-rule (3) of rule 31.
42
Inserted vide D.P. & A.R. Notification No. 11026/4/77-AIS(III) dated 21.11.77
GPF Manual
Page No. 232
Chapter X
43
13.
Maximum amount of withdrawal
44
under sub-rule (1) of rule 12: -
45
(1)
Any sum withdrawn by a subscriber under clauses (a) to (f) of sub-rule (1) of rule 12
from the amount standing to his credit in the Fund shall not exceed13(1) (a) One-half of such amount, or
13(1) (b) in the case of building or acquiring a suitable house for his residence,
including the cost of the site or the amount required for repayment of the loan taken
for this purpose or for reconstruction, or making additions or alterations, to a house
already owned or acquired by him, the actual cost, whichever is less.
Provided that the sanctioning authority may sanction the withdrawal of an amount in
excess of the limit set out in Clause (a) upto ninety percent of the balance at the credit
of the subscriber in the Fund:
Provided further that in no case maximum amount of withdrawal shall exceed the
maximum limit prescribed from time to time under clause (a) of paragraph 2 and
clause (b) of paragraph 3 of the scheme of the then Ministry of Works and Housing
for the grant of advances for house building purposes:
Provided also that in the case of a subscriber who has availed himself of an advance
under the Scheme of the then Ministry of Works and Housing for the grant of
advances for house building purposes, or has been allowed any assistance in this
regard from any other Government source, the sum withdrawn under this sub-rule
together with the amount of advance taken under the aforesaid Scheme or the
assistance taken from any other Government source shall not exceed the maximum
limit prescribed from time to time under clause (a) of paragraph 2 and clause (b) of
paragraph 3 of the aforesaid Scheme.
43
Amendment w.e.f 23.3.57 vide MHA Notification No. 3/12/57-AIS (III) dated 13.2.58 (GSR No. 31,
dated 22.2.1958)
44
Amendment vide D.P. & A.R. Notification No. 11026/6/76-AIS (III) dated 28.11.78 (GSR No. 1491
dated 16.12.78)
45
Substituted vide D.P & A.R. Notification No. 11026/3/79-AIS (III), dated 5.11.1980 (GSR No. 1209
dated 22.11.80)
Substituted vide Notification No. 11026/7/2000-AIS (III) dated 14.5.2002
GPF Manual
Page No. 233
Chapter X
Explanation: - For the purposes of this sub-rule the actual expenditure incurred in
connection with the execution of any document relating to transaction may be
included in the cost of the house or the amount required for the payment of the loan.
Note: In cases where a subscriber has to pay in instalments for a site or a house or
flat purchased, or a house or flat constructed through any Urban Development
Authority or a State Housing Board or a House Building Co-operative Society, he
shall be permitted to make a withdrawal as and when he is called upon to make a
payment of any instalment. Every such payment shall be treated as a payment for a
separate purposes for the purpose of sub-rule (1) of rule 13.
46
13(2) If a subscriber desires to withdraw any sum under sub-rule (1) of rule 12 for
constructing, reconstructing or making additions or alterations to a house he shall be

permitted to do so only in equal instalments of not less than two and not more than
four in number; but the withdrawal of any instalment after the first shall be permitted
by the Government only if it is satisfied that there has been sufficient progress in the
construction of the house.
13(3) If any sum withdrawn by a subscriber under this rule is found to be in excess
of that actually spent for the purpose for which such sum was withdrawn or is not
applied for such purpose the excess or the whole of such sum or so much thereof as
has not been so applied, shall forthwith be repaid by the subscriber to the Fund; and in
default of such repayment, it shall be ordered by the Government to be recovered
from his emoluments either in a lump sum or in such number of monthly instalments
as may be determined by the Government:
47
Provided that, before repayment of a withdrawal is enforced under this sub-rule, the
subscriber shall be given an opportunity to explain in writing, and within fifteen days
of receipt of the communication, as to why the repayment should not be enforced, and
if the Government is not satisfied with the explanation or no explanation is submitted
46
Substituted/ inserted vide MHA Notification No. 5/1/68-AIS (II) dated 28.11.68 and further amended
vide DP & AR Notification No. 11026/8/75-AIS (III) dated 22.4.76 (GSR No. 2135 dated 28.11.69 &
GSR No. 631 dated 8.5.76)
47
Inserted vide DP & AR Notification No. 11026/19/83-AIS (III) dated 22.7.85 (GSR 710 dated
3.8.85)
GPF Manual
Page No. 234
Chapter X
by the subscriber within the said period of fifteen days, it shall be ordered by the
Government to enforce the repayment in the manner prescribed in this sub-rule;
48
[]
14.
Maximum amount of withdrawal for meeting the cost of higher
education: (1)
49
A Subscriber may under
50
clause (a) of sub-rule (1A) of rule 12, withdraw
from the amount standing to his credit in the Fund(i)
a sum not exceeding one-half of such amount or six months pay,

whichever is less, when education is imparted outside India: and
(ii)
a sum not exceeding one half of such amount or six months pay,
whichever is less, when education is imparted in India.
51
excess of this limit upto three-fourths of the balance at the credit of the subscriber in
the fund, having due regard to his status and the amount to his credit in the fund.
52
14(2) A withdrawal sanctioned to a subscriber under clause (a) of sub-rule (1A) of
rule 12, from the amount standing to his credit in the Fund, may be drawn in
instalments the number of which shall not exceed four in a period of twelve calendar
months counted from the date of sanction.
14(3) (a) A subscriber who has been permitted to withdraw money under clause 53(a)
of sub-rule (1A) of rule 12 from the amount standing to his credit in the Fund, shall
48
Deleted vide DP & AR Notification No. 11026/1/75-AIS-III dated 16.4.75 (GSR 515, dated 23.4.75)
Substituted vide DP & AR Notification No. 5/18/69-AIS(II)-A, dated 22.8.70 (GSR No. 1268 dated
1.9.70)
50
Substituted vide DP & AR Notification No. 11026/6/76-AIS (II) A, dated 28.11.78 (GSR No.
1491dated 16.12.78)
51
Inserted vide DP & AR Notification No.5/12/68-AIS (II)-A dated 3.2.72 and amended vide DP &
AR Notification No. 11026/4/77-AIS (III), dated 21.11.77 (GSR No. 234, dated 19.2.72 & GSR No.
295 dated 24.12.79)
52
Substituted vide DP & AR Notification No. 11026/4/82-AIS (III) dated 16.10.82 (GSR No. 890
dated 30.10.82)
53
Substituted vide DP & AR Notification No. 11026/66/76-AIS (III) dated 28.11.1978 (GSR
No.1491dated 16.12.78)
49
GPF Manual
Page No. 235
Chapter X
satisfy the Government within a period of six months from the date of withdrawal that
the money has been utilised for the purpose for which it was withdrawn, and if he
fails to do so, the whole of the sum so withdrawn or so much there of as has not been
applied for the purpose for which it was withdrawn, shall forth with be repaid, 54[] by
the subscriber to the Fund 55{and in default of such repayment, it shall be ordered by
the Government to be recovered from his emoluments either in a lump sum or in such
number of monthly instalments, as may be determined by the Government].
56
of the receipt of the communication, as to why the repayment should not be enforced
and if the Government is not satisfied with the explanation or no explanation is
submitted by the subscriber within the said period of fifteen days, it shall be ordered
by the Government to enforce the repayment in the manner prescribed in this sub-rule.
Provided further57
56
that where a portion of the money withdrawn is not likely to be
spent within the said period and the subscriber desires to withdraw any further sum of
money from the Fund during the period of six month immediately following the said
period, he shall so fix the amount proposed to be withdrawn during the period as to
take into account this excess amount and submit an application in writing to the
Government in that behalf within one month of the expiry at the said period:
Provided57 58also that such excess amount shall not exceed ten percent of the amount
utilised.
[(b)]
54
Deleted vide DP & AR Notification No. 11026/1/75-AIS (III) dated 16.4.74 (GSR 515, dated
26.4.1975)
55
[ ] Introduced vide MHA Notification No. 13/38/56-AIS (III) dated 2.5.57 (GSR No. 1429 dated
11.5.57)
56
Inserted (GSR 710 dated 22.7.85) amended vide DP & T Notification No. 11026/19/83 AIS (III)
dated 22.7.1985 (GSR 710 dated 22.7.85)
57
Introduced w.e.f 3.11.1956 vide MHA Notification No. 13/28/56-AIS (III) dated 31.7.1957 (GSR
No., dated 10.8.57)
58
( ) Introduced vide MHA Notification No. 13/38/56-AIS (III), dated 2.5.57 (GSR No., dated 11.5.57)
GPF Manual
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Chapter X
58
14-A(1).

59
Maximum amount of withdrawal by subscriber for meeting
expenditure on betrothal/ marriage ceremony of his sons or daughters: - Any

sum withdrawn by a subscriber under clause (b) of sub-rule (1A) of rule 12 from the
amount standing to his credit in the Fund shall be normally limited to one half of such
amount or six months pay whichever is less:
60
the Fund, having due regard to his status and the amount to his credit in the Fund.
Note 1: If two or more marriages are to be celebrated simultaneously, the amount
admissible in respect of each such marriage will be determined as if the advances are
sanctioned separately, one after the other.
61
[]
14-A(2)
In respect of the same marriage, the subscriber may either withdraw
the money under62 clause (b) of sub-rule (1a) of rule 12 or draw an advance rule 10.
14-A (2-A)63 [(Deleted)]
14-A (3)
Withdrawal by a subscriber from the amount standing to his credit in
the Fund shall be permitted not earlier than three months preceding the month in
which the marriage actually takes place.
14-A (4)
A subscriber shall satisfy the Government within a period of one
month from the date of marriage or, if he is on leave, within one month of his return
from leave, that the money has actually been utilised for the purpose for which it was
withdrawn and if he fails to do so, the whole of the sum so withdrawn or so much
59
Substituted vide DP & AR Notification No. 11026/66/76-AIS (III) dated 28.11.78 (GSR No. 1491
dated 16.12.78)
60
Added vide Deptt. Of Personal Notification No. 5/1/68-AIS (II)-A, dated 3.2.72 and amended vide
Deptt. Of Personnel & AR Notification No. 11026/4/76-AIS (III), dated 21.11.77 (GSR No. 234 dated
19.2.72) & (GSR No. 1627, dated 10.12.77)
61
[ ] Note 2 deleted vide Deptt. Of Personnel & AR Notification No. 10/1/74-AIS (III), dated 3.12.74
(GSR No. 317 dated 14.12.74)
62
Substituted vide DP & AR Notification No. 11026/6/76 AIS (III), dated 28.11.78(GSR No. 1491
dated 16.12.78)
63
Deleted vide Notification No. 11026/3/98 AIS (III), dated 27.5.99.
GPF Manual
Page No. 237
Chapter X
there of as has not been applied for the purpose for which it was withdrawn 64[] from
the month of withdrawal shall be re-deposited into the Fund forthwith by the
subscriber; and in default of such repayment, it shall be ordered by the Government to
be recovered from his emoluments either in a lump sum or in such number of monthly
instalments as may be determined by the Government:
65
by the Government to enforce the repayment in the manner prescribed in this sub-rule.
66
[]
67
14-B(1)
Maximum amount of withdrawal for meeting the expenses in
illness etc.- Any sum withdrawn by a subscriber under clause (c) of sub-rule (1A) of
rule 12 from the amount standing to his credit in the Fund shall be limited to one half
of such amount or six months pay whichever is less:
the fund, having due regard to his status and the amount to his credit in the Fund.
67
14-B(2)
A subscriber who has been permitted to withdraw money from the
fund under the clause (c) of sub-rule (1A) of Rule 12 shall satisfy the Government
within a period of six months from the date of withdrawal that the money has been
utilised for the purpose for which it was withdrawn, and if he fails to do so the whole
of the sum so withdrawn or so much thereof as has not been applied for the purpose
64
65
Amended vide Notification No 11026/3/98 AIS (III), dated 27.5.1985.

Inserted vide DP & Notification No. 11026/19/83-AIS (III) dated 22.7.1985.
66
Substituted/ deleted vide Dept. of Personnel and AR Notification No. 11026/6/76-AIS (III), dated
28.11.78 (GSR No. 1491, dated 16.12.78)
67
Inserted vide Notification No. 11026/3/79-AIS (III) dated, 5.11.80 (GSR No. 1209 dated 22.11.80)
GPF Manual
Page No. 238
Chapter X
for which it was withdrawn, shall forthwith be repaid in one lump sum by the
subscriber to the Fund, and in default of such payment, it shall be ordered by the
Government to be recovered from his emoluments either n a lump sum or in such
number of monthly instalments, as may be determined by the Government: Provided that, before repayment of withdrawal is enforced under this sub-rule, the
by the Government to enforce the repayment in the manner prescribed in this subrule:
68
14-C Maximum amount of withdrawal for booking
69
purchase/ repairs/
overhauling of Motor Cars/ Motor Cycle/ Scooter/ Moped etc. (1) Any sum
withdrawn by a subscriber under sub-rule (2) of the rule 12 from the amount standing
to his credit in the Fund shall be limited to: (i)
69
rupees one lakh and ten thousand for purchase of motor car and rupees
twenty thousand for the purchase of motor cycle, scooter or moped.

Provided that the advance admissible for purchase of motor car or motor cycle or
scooter or moped plus the withdrawal from the provident fund account does not
exceed the cost of the vehicle proposed to be purchased.
(ii)
70
rupees ten thousand for booking a motor car or repair or over hauling of
motor car and rupees five thousand for booking motor cycle or scooter or
moped; or
(iii)
the actual price/ actual amount for purchase/ booking of the car or motorcycle/ scooter/ moped etc. as the case may be whichever is less.
68
Modified vide DP & AR Notification No. 11026/2/81-AIS (III) dated 6.7.83 (GSR No. 531 dated
23.7.83) and DP & T Notification No. 11026/7/86-AIS (III) dated 7.3.88.
69
Inserted vide DP & T Notification No. 11026/19/83-AIS (III), dated 22.7.85
70
Inserted vide Notification No. 11026/2/81-AIS (III) dated 6.7.83 (GSR No. 531 dated 23.7.83)
GPF Manual
Page No. 239
Chapter X
Note 1: The subscriber shall produce the deposit receipt for verifications by the
Government within a period of one month from the date of drawal and if he fails to do
so the total amount of withdrawal shall be re-deposited into the Fund forthwith.
Note 2: The subscriber shall redeposit into the fund the amount of final withdrawal
together with the interest received thereon from the manufacturer/ dealer, if he does
not purchase a car/ motor-cycle/ scooter/ moped etc. or opts out of the scheme.
Note 3: Withdrawal for booking shall not be counted as withdrawal for purchase of
motor car or motor-cycle/ scooter/ moped etc. but the amount of withdrawal for
booking sanctioned earlier shall be adjusted against the amount admissible and
sanctioned for the purchase;
Provided that the sanctioning authority may, if considered necessary, and as a special
case sanction the withdrawal of an amount in excess of this limit upto one half of the
balance at subscribers credit in the fund account or the price of the motor car which
ever is less.
70
14-C(1A)
Any sum withdrawn by subscriber under sub-rule (2A) of rule 12 from
the amount standing to his credit in the Fund shall not exceed five thousand rupees or
one third of the amount standing to his credit in the fund or the actual amount of
extensive repairing/ overhauling whichever is the least;
Provided that no withdrawal shall be allowed unless a period of 5 years has elapsed
from the date of purchase of the car by the subscriber or in the case of a second hand
car from the ate of purchase by the first purchaser.
71
14-C(2)
Withdrawal by a subscriber under sub-rule (2) or sub-rule (2a) of rule
12 from the amount standing to his credit in the Fund shall be permitted only on one
occasion.
71
Substituted vide Dept. of Personnel & A.R. Notification No. 11026/6/76-AIS (III), dated 28.11.78
(GSR No. 1491 dated 16.12.78)
GPF Manual
Page No. 240
Chapter X
72
15.
Conditions for withdrawal under72 sub-rule (1) of rule 12:(1) No
withdrawal shall be permitted for any purpose specified in clause (a) to (f) of sub-rule
(1) of rule 12 unless the Government is satisfied15(1)(a)
that, except in the case of withdrawal for the reconstructing, or making
additions or alterations to a house under clauses (a) to (f) of sub-rule (1) of rule 12,
the subscriber does not already own a house at the place of his duty 73[] and that only
one house will be build, acquired, or redeemed by the subscriber at such place;
15(1)(b) that the sum which it is proposed to withdraw is actually required for that
purpose;
15(1)(c)
that such sum, together with the private savings, if any, of the subscriber
would be sufficient for that purpose;

15(1)(d) that in the case of withdrawal for the construction of a house(i)
the subscriber possesses or intends to acquire forthwith the right to build it

on the site therefore;
(ii)
the subscriber has an approved plan;
(iii)
the construction shall commence within six months from the date of
withdrawal of money and shall be completed within a period of one year
from the date of commencement of construction;
15(1)(e)
(i)
that in the case of withdrawal for the acquisition of a house74
the subscriber has produced an agreement of sale together with the title
deeds of the vendor, whether original or certified copies thereof, showing

that the vendor has an indivisible and clear title to the land and house
which he agrees to sell to the subscriber:
72
Added vide MHA Notification No. 13/25/57-AIS (III) dated 23.7.1957 (GSR No. 2405 dated
27.7.1957)
73
[ ] Deleted vide Notification No. 11026/11/78-AIS (III), 4.8.1979 (GSR No. 1081, dated 25.8.1979)
Substituted vide MHA Notification No. 13/2/57-AIS (III) dated 12/3/57. (GSR No. 855 dated
23.3.57)
74
GPF Manual
Page No. 241
Chapter X
Provided that this condition shall not preclude withdrawal for the purpose of building
a house on any plot of land taken on lease from the Government or from any local
authority as defined in the General Clauses Act, 1897, including an improvement
trust;
(ii)
the house shall be purchased or redeemed within three months from the
date of withdrawal;
15(1)(f)
that in the case of withdrawal for the purpose of repayment of loan, the
subscriber has produced necessary deeds and papers before the Government proving
his undisputed title to the land and the house thereon and the loan shall be repaid
within three months from the date of withdrawal;
15(1)(g)
76
75
[]
15(1)(h) that in the case of withdrawal for reconstruction of, or making additions or
alterations to a house under clauses77 (a) to (f) of sub-rule (1) of rule 12, the work
shall commence within six months from the date of such withdrawal and shall be
completed within a period of one year from such commencement.
(2)
A subscriber who has been permitted to withdraw money from the fund under
the clause (c) of sub-rule (1A) of Rule 12 shall satisfy the Government within a period
of six months from the date of withdrawal that the money has been utilized for the
purpose for which it was withdrawn and if he fails to do so the whole of the sum so
withdrawn or so much thereof as has not been applied for the purpose for which it was
withdrawn shall forthwith be repaid in one lump sum by the subscriber to the Fund,
and in default of such payment it shall be ordered by the Government to be recovered
from his emoluments either in a lump sum or in such number of monthly instalments,
as may be determined by the Government.
75
Added with effect from 12.9.1955 vide MHA Notification No. 13/28/56-AIS (III) dated 31.7.1957
(GSR No. 2543 dated 10.8.57) and deleted vide DP & T Notification No. 11026/12/84-AIS (III) dated
16.1.1986.
76
Introduced with effect from 23.3.1957 vide MHA Notification No. 13/12/57-AIS (III) dated
13.2.1958 (GSR No. 31 dated 22.2.1958)
77
Substituted vide DP & AR Notification No. 11026/6/76-AIS (III), dated 28.11.78 GSR No. 1491
dated 16.12.78.
GPF Manual
Page No. 242
Chapter X
Provided that before repayment of withdrawal is enforced under the sub-rule, the
subscriber shall be given opportunity to explain in writing and within fifteen days of
receipt of the communications as to why the repayment should not be enforced and if
the Government is not satisfied with the explanation or no explanation is submitted by
the subscriber within the said period of 15 days, it shall be ordered by the Government
to enforce the repayment in the manner prescribed in this sub-rule.
78
15-A.Conversion of an advance into a withdrawal: - A subscriber who has
already drawn or may draw in future an advance under rule 10 for any of the purposes
specified in sub-rules (1), (1A) and 2 of rule 12 may convert at his discretion by a
written request addressed to the Accounts Officer through the Government the
balance outstanding against it into a final withdrawal on his satisfying the conditions
laid down in rules 12, 13, 14-A, 14-B, 14-C and 15.
16.
Annual declaration and production of documents: -
16(1) A subscriber who has been permitted under clause (a) to (f) of sub-rule (1) of
rule 12 to withdraw money from the amount standing to his credit in the Fund shall
submit an annual declaration on or before the 31st December, in such form as may
from time to time be prescribed by the Government, and satisfy the Government, if
called upon to do so, by the production of tax receipts, title deeds, or documents, that
the house remains in his sole ownership and that he has not parted with the possession
thereof, by way of sale, mortgage, gift, exchange, or lease for a term exceeding three
years, without the previous permission of the Government.
16(2) If at any time before retirement a subscriber parts with the possession of the
house contrary to the provisions of sub-rule (1), the sum withdrawn by him shall
forthwith be repayable
79
[] by the subscriber to the fund in one instalment80 and in
default of such repayment, it shall be ordered by the Government to be recovered

78
Inserted vide DP & AR Notification No. 11026/4/80-AIS (III) dated 14.10.1980 (GSR No. 1133
dated 1.11.80) and amended vide DP & AR No. 11-26/7/86 AIS (III) dated 9.3.1986.
79
Deleted vide Department of Personnel and AR Notification No. 11026/1/75-AIS (III) dated
16.4.1975 (GSR No. 515 dated 23.4.1975)
80
11.5.1957)
GPF Manual
Page No. 243
Chapter X
from his emoluments either in a lump sum or in such number of monthly instalments,
as may be determined by the Government;81 []
17.
Payment towards insurance policies: -
(1) Subject to the conditions
hereinafter contained in this rule and in rules 18 to 26: 17(1)(a)
payment towards policy of life insurance may, at the option of
subscriber, be substituted in whole or in part for subscriptions due to the Fund.

82
Provided that no insurance policies shall be allowed to be financed from the fund
after the normal date of retirement; and any policies which before retirement were
being financed from the Fund shall be re-assigned or handed over to the subscriber in
accordance with the provisions contained in these Rules.
17(1)(b) the amount of subscription with interest thereon standing to the credit of a
subscriber in the Fund may be withdrawn to meet(i)
a payment toward a policy of life insurance; and
(ii)
the purchase of a single payment insurance policy:
Provided that no amount shall be withdrawn(i)
before the details of the purposed policy have been submitted to the
Account Officer and accepted by him as suitable, or
(ii)
to meet any payment or purchase made or effected more than six months
before the withdrawal, or
(iii)
in excess of the amount required to meet premium actually due for

payment within six months of the date of withdrawal:
Provided further that payments towards an educational endowment policy may not be
substituted for subscriptions to the Fund and that no amount may be withdrawn to
meet any payment or purchase in respect of such a policy if that policy is due for
81
Deleted vide DP & AR Notification No. 11026/1/75-AIS (III) dated 16.4.1975 (GSR No. 575 dated
26.4.1975)
82
6.6.1959)
GPF Manual
Page No. 244
Chapter X
payment in whole or part thereof before the subscribers age of normal

superannuation:
Provided also that amounts withdrawn shall be rounded to the nearest whole rupee in
the manner prescribed in clause (iv) of sub-rule (2) of rule 9.
17(2) The number of policies in respect of which substitution for subscriptions due
to the Fund or withdrawal of subscriptions from the Fund may be permitted under this
rule shall not exceed four:
Provided that where immediately before joining the Fund a member of the Service
was a subscriber to any other non-contributory provident fund maintained by the
Government, and substitution for subscriptions due to or withdrawal of subscriptions
from that fund was permitted in respect of more than four policies, such substitution
or withdrawal shall continue to be permitted in respect of these policies under this
rule.
17(3) The premium for a policy in respect of which withdrawal of subscriptions may
be permitted under this rule shall be payable annually and not otherwise.
Explanation: - In computing the maximum number of policies specified in sub-rule
(2), policies which have matured shall be excluded.
18.
Payment of difference between substituted payments and minimum
subscription:
18(1) If the total amount of any payments substituted under clause (a) of sub-rule (1)
of rule 17 is less than the amount of the minimum subscription payable to the Fund
under sub-rule (3) of rule 6, the difference shall be rounded to the nearest rupee in the
manner provided in clause (iv) of sub-rule (2) of rule 9 and paid by the subscriber as a
subscription to the Fund.
18(2) If the subscriber withdraws any amount standing to his credit in the fund for
any of the purposes specified in clause (b) of sub-rule (1) of rule 17, he shall subject
GPF Manual
Page No. 245
Chapter X
to his option under clause (a) of sub-rule (1) of the said rule continue to pay to the
Fund the subscription payable under rule 6.
19.
Reduction of subscription in certain cases: - (1) A subscriber who desires
to substitute a payment under clause (a) of sub-rule (1) of rule 17, may reduce his
subscription to the Fund accordingly:
Provided that the subscriber shall19(1)(a) intimate to the Accounts Officer on his pay bill or in writing the fact of, and
reason for, the reduction;
19(1)(b) send to the Account Officer, within such period as the Account Officer may
require, receipts or certified copies of receipts in order to satisfy the Account Officer
that the amount by which the subscription has been reduced was duly applied for the
purpose specified in clause (a) of sub-rule (1) of rule 17.
19(2) A subscriber who desires to withdraw any amount under clause (b) of sub-rule
(1) of rule 17 shall(a)
intimate in writing the reasons for the withdrawal to the Account
Officer;
(b) make arrangements with the Account Officer for the withdrawal; and
(c) send to the Account Officer within such period as the Account Officer
may require, receipts or certified copies of receipts in order to satisfy
the Account Officer that the amount withdrawn was duly applied for
the purposes specified in clause (b) of sub-rule (1) of rule 17.
19(3) The Account Officer shall cause the recovery of any amount by which
subscriptions have been reduced, or of any amount withdrawn, in respect of which he
has not been satisfied in the manner required by clause (b) of sub-rule (1) and clause
(c) of sub-rule (2), 82[] from the emoluments of the subscriber and place it to the credit
of the subscriber in the Fund:
GPF Manual
Page No. 246
Chapter X
83
[]
20.
Government not to make payments to insurer on behalf of subscribers-
20(1) The Government shall not make any payments on behalf of subscribers to the
insurer nor take steps to keep policy alive.
20(2) A policy to be acceptable under these rules shall be one effected by the
subscriber himself on his own life, and shall (unless it is a policy effected by a male
subscriber which is expressed on the face of it to be for the benefit of his wife and
children or any of them) be such as may be legally assigned by the subscriber to the
Government.
Explanation 1: A policy on the joint lives of the subscriber and the subscribers wife
or husband shall be deemed to be a policy on the life of the subscriber for the purpose
of this sub-rule.
Explanation 2: A policy which has been assigned to the subscribers wife shall not be
accepted unless either the policy is first reassigned to the subscriber or the subscriber
and his wife both join in an appropriate assignment.
Explanation 3: The policy may not be effected for the benefit of any beneficiary other
than the wife or husband of the subscriber of the wife or husband and children of the
subscriber or any of them.
21.
Assignment of policies: -
21(1) The policy within six months after the first withholding of a subscription or
withdrawal from the Fund in respect of the policy,
84
or within six months of joining
the Fund in the case of a member of the Service, who was previously subscribing to
some other Provident Fund or in the case of an insurer whose headquarters are outside
India, within such further period as the Account Officer, if he is satisfied by the
production of the completion certificate (interim receipt) may fix, shall83
23.4.1975)
84
Introduced or substituted vide MHA Notification No. 13/43/57-AIS (III) dated 27.6.1958 (GSR No.
549, dated 5.7.58)
GPF Manual
Page No. 247
Chapter X
(a)
unless it is a policy effected by a male subscriber which is expressed on the
face of it to be for the benefit of the wife of the subscriber, and children, or any of
them, be assigned 85[further assigned] to the Government as security for the payment
of any sum which may become payable to the fund under rule 25, and delivered to the
Account Officer the assignment
85
[further assignment] being made endorsement on
the policy in form VI or form VII or form VIII or form IX or form X according as the
policy is on the life of the subscriber or on the joint lives of the subscriber and the
subscribers wife or husband or the policy has previously been assigned
85
[further
assigned] to the subscribers wife, 86[or the policy is on the life of the subscriber and
was previously, assigned to the President/Governor in accordance with some other
Provident Fund Rules or policy is on the joint lives of the subscriber and the
subscribers wife or husband and was previously assigned to the President/ Governor
in accordance with the some other Provident Fund Rules.]
(b)
if it is a policy effected by a male subscriber which is expressed on the facts of
it to be for the benefit of the wife of the subscriber or of his wife and children or any
of them, be delivered to the Account Officer.
21(2) The Account Officer shall satisfy himself by reference to the insurer when
possible, that no prior assignment of the policy exists except in the case of a
subscriber who prior to joining the Fund was subscribing to some other Provident
Fund.
21(3) Once a policy has been accepted by a Account Officer for the purpose of being
financed from the Fund, the terms of the policy shall not be altered nor shall the
policy be exchanged for another policy without the prior consent of the Account
Officer to whom details of the altered or of the new policy shall be furnished.
85
Introduced or substituted vide MHA Notification No. 13/43/57-AIS (III) dated 27.6.1958 (GSR No.
549, dated 5.7.58)
86
[ ] Introduced or substituted vide MHA Notification No. 13/43/57-AIS (III) dated 27.6.1958 (GSR
No. 549 dated 5.7.58)
GPF Manual
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21(4) If the policy is not assigned and delivered, or delivered, within the said period
of six months or such further period as the Account Officer may under sub-rule (1),
have fixed, any amount withheld or withdrawn from the Fund in respect of the policy
shall [86] forthwith be paid or repaid, as the case may be, by the subscriber to the
Fund, or, in default, be ordered by the Account Officer to be recovered by deduction
from the emoluments of the subscriber, by instalments or otherwise, as may be
directed by the Government:
87
[]
21(5) Notice of assignment 87[further assignment] of the policy shall be given by the
subscriber to the insurer and the acknowledgement of the notice by the insurer shall
be sent to the Account Officer within six months of86 the date of assignment [further
assignment].88
22.
Bonus on policies: - The subscriber shall not during the currency of the
policy draw any bonus, the drawal of which during such currency is optional under
the terms of the policy, and the amount of any bonus which under the terms of the
policy the subscriber has no option to refrain from drawing during its currency shall
be paid forthwith into the Fund by the subscriber or in default recovered by deduction
from his emoluments, by instalments or otherwise, as may be directed by the
Government.
23.
Reassignment of policies: - (1) Save as provided by rule 26 when the
subscriber(a)
quits the Service; or
(b)
has proceeded on leave preparatory to retirement and applies to the

Account Officer reassignment or return of the policy; or
(c)
while on leave has been permitted to retire or is required to retire

on grounds of ill health and applies to the Account Officer for
reassignment of return of the policy; or
86
87
87
Inserted vide DP & AR Notification No. 11026/15/83-AIS (III0 dated 23.9.1983 (GSR No. 8.10.83)
86
88
Inserted vide DP & AR Notification No. 11026/15/83-AIS (III) dated 23.9.1983 (GSR No. 8.10.83)
GPF Manual
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Chapter X
(d)

pays or repays to the Fund the whole of any amount withheld or
withdrawn from the Fund for any of the purposes mentioned in
clauses (a) and (b) of sub-rule (1) of rule 17[28]
(e)
88
has completed twenty years of service (including broken periods
of service, if any), the Account Officer shall(i)
if the policy has been assigned
90
[further assigned] to the Government
91
reassign the policy in form [XI] to the subscriber, or to the subscriber and
the joint assured, as the case may be, and make it over to the subscriber
together with a signed notice of the reassignment addressed to the insurer;
(ii)
if the policy has been delivered to him, make over the policy to the
subscriber:
Provided that if a subscriber to whom clause (b) or clause (c) applies return to duty,
any policy so reassigned or made over shall, if it has not matured or been assigned or
charged or encumbered in any way be again assigned to the Government and
delivered to the Account Officer, or again be delivered to the Account Officer, as the
case may be, in the manner provided in rule 21, and thereupon the provisions of these
rules shall, so far as may be again apply in respect of the policy:
Provided further that, if the policy has matured or been assigned or charged or
encumbered in any way, the provision of sub-rule (4) of rule 21 applicable to a failure
to assign and deliver a policy shall apply: []28
23(2) Save as provided by rule 26, when the subscriber dies before quitting the
Service, the Account Officer shall(i)
if the policy has been assigned [further assigned]89 to the Government

reassign it in form XII to such person as may be legally entitled to receive
28
88
90
Submitted vide Deptt. Of Personnel & AR Notification No. 11026/6/76-AIS (III) dated 28.11.1978
(GSR No. 1491 dated 16.12.78)
91
28
Submitted vide 11026/7/76-AIS (III) dated 17.11.1980 (GSR No. 1235 dated 6.12.80)
GPF Manual
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Chapter X
it, and make it over to him together with a signed notice of the
reassignment addressed to the insurer;
(ii)
if the policy has been delivered to him make it over to the beneficiary, if
any, or if there is no beneficiary, to such person as may be legally entitled
to receive it.
24.
Procedure on maturity of policies: -
90
(1) If a policy assigned (further
assigned) to the Government under rule 21 or under the91 corresponding rule

heretofore in force, matures before the subscriber quits service, or if a policy on the
joint lives of a subscriber and the subscribers wife or husband assigned under the said
rule, or under the corresponding rule heretofore in force, falls due for payment by
reasons of the death of the subscribers wife or husband, the Accounts Officer shall,
save as provided by rule 26, realise the amount assured together with any accrued
bonuses and shall place the amount so realised to the credit of the subscriber in the
Fund:
92
Provided that if the amount assured together with the amount of any accrued bonus
is more than the whole of the amount withheld or withdrawn, it shall be the duty of
the subscriber to inform the Accounts Officer in writing, within a month from the date
of maturity of the policy, whether the difference or a part of the difference as
specified by the subscriber be paid to him; and it shall be the duty of the Accounts
Officer to act in accordance with the option of the subscriber.
Note: If no option is exercised by the subscriber in writing to the Accounts Officer
within the period prescribed, he shall be deemed to have opted to deposit the
differences in his account in the fund such deposit will be merged in the amount
standing to the subscribers credit in the Fund.
89
[ ] Introduced or substituted vide MHA Notification No. 13/43/57-AIS (III) dated 27.6.1958 (GSR
No. 549 dated 5.7.58)
90
91
92
Deleted vide Department of Personnel and AR Notification No. 11026/1/75-AIS (III) dated
16.4.1975 (GSR No. 515 dated 26.4.1975)
GPF Manual
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24(2) Save as provided by rule 26, if a policy delivered to the Account Officer under
rule 21 matures before the subscriber quits the Service, the Account Officer shall
make over the policy to the subscriber:
Provided that if the interest in the policy of the wife of the subscriber, or his wife and
children, or any of them as expressed on the face of the policy, expires when the
policy matures, the subscriber, if the policy moneys are paid to him by the insurer,
shall immediately on receipt thereof, pay or repay to the Fund either(i)
the whole of any amount withheld or withdrawn from the Fund in respect
of the policy 92[], or
(ii)
an amount equal to the amount assured together with any accrued bonuses
thereon whichever is less, and in default, the provisions of sub-rule (4) of
rule 21 applicable to a failure to assign and deliver a policy shall apply.
93
25.
[]
Lapse or wrongful assignment of policies: - If the policy lapses, or is
assigned otherwise than to the Government under rule 21, charged or encumbered, the
provisions of sub-rule (4) of rule 21 applicable to a failure to assign and deliver a
policy shall apply.
26.
Duty of Account Officer when he receives notice of assignment, charge or
encumbrance of policies - If the Account Officer receives notice of (a)
an assignment (otherwise than an assignment to the Government

under rule 21), or
(b)
a charge or encumbrance on, or
(c)
an order of a Court restraining dealings with the policy or any

amount realised thereon, the Account Officer shall not-
(i)
reassign or make over the policy as provided in rule 23, or
92
93
Added vide MHA Notification 5/12/64-AIS (II) dated 10.10.1967 (GSR No. 1549 dated 21.10.75)
GPF Manual
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Chapter X
(ii)
realise the amount assured by the policy or reassign, or make over the
policy, as provided in rule 24; but shall forthwith refer the matter to the
Government.
93
26-A.Restriction of the provisions relating to financing of policies to existing
subscribers in respect of existing policies The provisions of rules 17 to 26 shall

apply only to the subscribers who, before 1st October 1967 have been substituting in
whole or in part payment towards policies of life insurance for subscription to the
fund or making withdrawals from the Fund for such payment:
Provided that the subscribers aforesaid shall not be permitted to substitute such
payments for subscriptions due to the Fund withdrawn from the Fund for making
payment in respect of any new policy.
27.
Wrongful use of advance Notwithstanding anything contained in these
rules, if the Government is satisfied that the money drawn as an advance from the
Fund under rule 10 or withheld or withdrawn from the Fund under rule 17 or any
portion thereof has been utilised for a purpose other than that for which sanction was
given to the drawal, withholding, or withdrawal of the money, the amount in question
or any portion thereof shall 94[] forthwith be repaid or paid as the case may be, by the
subscriber to the Fund or in default be caused by the Government to be recovered
from the subscribers emoluments even if he be on leave in one or more instalments
as it thinks fit:
Provided that the subscribers whose deposits in the Fund carry no interest shall not be
required to pay any interest.
Explanation: The expression emoluments in this rule does not include a subsistence
allowance.
93
94
26.4.75)
GPF Manual
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Chapter X
95
Provided further that if the sanctioning authority has reason to doubt that money
drawn as an advance from the Fund under rule 10 has been utilised for a purpose other
than that for which sanction was given to the drawal of the money the said authority
shall communicate to the subscriber the reasons for his doubt and require him to
explain in writing, and within fifteen days of the receipt of such communication,
whether the advance has been utilised for the purpose for which sanction was given to
the drawal of the money.
If the sanctioning authority is not satisfied with the
explanation or no explanation is furnished by the subscriber within the said period of

fifteen days, the sanctioning authority shall enforce the repayment in the manner
prescribed in this rule.
28.
Final withdrawal of accumulation in the Fund When a subscriber quits
the Service, the amount standing to his credit in the Fund shall become payable to
him:
Provided that a subscriber, who has been dismissed or removed or compulsorily
retired from the service and is subsequently reinstated in the service under the
relevant provisions of the All India Services (Discipline and Appeal) Rules96 1969,
shall if required to do so by the Government, repay any amount paid to him from the
Fund in pursuance of this rule, with interest thereon at the rate provided in rule 9, and
in the manner provided in the proviso to rule 29. The amount so repaid shall be
credited to his account in the fund.
Provided further that the subscribers whose deposits in the Fund carry no interest shall
not be required to pay any interest.
97
28A. Deleted.
29.
Retirement of subscriber -
29(1)
98
When a subscriber
95
Inserted vide DP & AR Notification No. 11026/19/83-AIS (III) dated 22.7.83

Amended vide DP & AR Notification No. 6-4-77 AIS (II) dated 21.11.77 (GSR No. 1657 dated
10.12.77)
97
26.4.75)
96
GPF Manual
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Chapter X
(a)
has proceeded on leave preparatory to retirement, or
(b)
while on leave, has been permitted to retire or is required to retire on

grounds of ill-health, the amount standing to his credit in the Fund shall,
upon application made by him in that behalf to the Accounts Officer,
become payable to the subscriber:
Provided that the subscriber, if he returns to duty, shall, if required to do so by the

Government, repay to the Fund for credit to his account, the whole or part of any
amount paid to him from the fund in pursuance of this rule with interest thereon at the
rate provided in rule 9, in cash or securities or partly in cash and partly in securities,
by instalments or otherwise, by recovery from his emoluments as may be directed by
the Government:
Provided further that the subscribers whose deposits in the Fund carry no interest shall
not be required to pay any interest.
(2)
99
The account of each Indian Civil Service member of Indian Administrative
Service shall be credited on his retirement, or previous death, with a sum of

Rs.6,000.
30.
Procedure on death of subscriber On the death of a subscriber before the
amount standing to his credit has become payable, or where the amount has become
payable, before payment has been made 30(i)
(a)
When the subscriber leaves a family

if a nomination made by the subscriber in accordance with the provisions
of rule 4 in favour of a member or members of his family subsists, the
amount standing to his credit in the Fund or part thereof to which the
nomination relates, shall become payable to his nominee or nominees in
the proportion specified in the nomination.
(b)
if no such nomination in favour of a member or members of the family of

the subscriber subsists, or if such nomination relates only to a part of the
98
99
Renumbered vide DP Notification No. 31-1-72-AIS (III) dated 1.10.1972

Inserted vide DP Notification No. 31-1-72-AIS (III) dated 1.10.72
GPF Manual
Page No. 255
Chapter X
amount standing to his credit in the Fund, whole amount or the part thereof
to which the nomination does not relate, as the case may be, shall,
notwithstanding any nomination purporting to be in favour of any person
or persons other than a member or members of his family, become payable
to the members of his family in equal shares:
Provided that no share shall be payable to
(i)
sons who have attained legal majority;
(ii)
sons of deceased son who have attained legal majority;
(iii)
married daughters whose husband are alive; or,
(iv)
married daughters of a deceased son where husbands are alive;
if there is any member of the family other than those specified in clauses (i), (ii), (iii)
and (iv);
Provided further that the widow or widows and the child or children of a deceased son
shall receive between them in equal parts only the share which that son would have
received if he had survived the subscriber and had been exempted from the provisions
of clause (i) of the first proviso.
30(ii) when the subscriber leaves no family If, nomination made by him in
accordance with the provisions, of rule 4 in favour of any person or persons subsists,
the amount standing to his credit in the Fund or the part thereof to which the
nomination relates, shall become payable to his nominee or nominees in the
proportion specified in the nomination.
30(iii) nominee(s) or any other claimant(s) may claim final payments of balance, in
the Provident Fund Account in the prescribed form XIV.
31.
Manner of payment of amount to credit in the Fund -
31(1) When the amount standing to the credit of a subscriber in the Fund becomes
payable, it shall be the duty of the Account Officer to make payment as provided in
GPF Manual
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Chapter X
section 4 of the Provident Fund Act, 1925 (XIX of 1925)100 on receipt of an

application from the subscriber in the prescribed form XV.
31(2) If the person to whom, under these rules, any amount of policy to be paid,
assigned, reassigned or delivered, is a lunatic for whose estate a manager has been
appointed in this behalf under the Indian Lunacy Act, 1912 (IV of 1912), the
payment, or reassignment or delivery shall be made to such manager and not to the
lunatic.
101
Provided that where no manager has been appointed and the person to whom the
sum is payable is certified by a Magistrate to be lunatic, the payment shall, under the
orders of the Collector be made in terms of sub-section (1) of section 95 of the India
Lunacy Act, 1912 to the person having charge of such lunatic and the Accounts
Officer shall pay only the amount which he thinks fit to the person having charge of
the lunatic and the surplus if any shall be paid for the maintenance of such members
of the lunatics family as are dependent on him for maintenance.
102
31(3)
Payments of the amount withdrawn shall be made in India only. The
persons to whom the amounts are payable shall make their own arrangements to
receive payment in India. The following procedure shall be adopted for claiming
payments by a subscriber namely: 31(3)
(i) To enable a subscriber to submit an application for withdrawal of the
amount in the Fund, the Head of Office shall send to every subscriber necessary forms
either one year in advance of the date on which the subscriber attains the age of
superannuation, or before the date of his anticipated retirement, if earlier, with
instructions that they should be returned to him duly completed within a period of one
month from the date of receipt of the forms by the subscriber. The subscriber shall
submit the application to the Accounts Officer through the Head of Office or
Department for payment of the amount in the Fund. The application shall be made
100
Inserted vide MHA Notification No. 5/1/69-AIS (III) dated 1.1.1970 (GSR No. 55 dated 10.1.70)
Inserted vide MHA Notification No. 5/14/70-AIS (II) dated 2.4.71 (GSR No. 236 dated 17.4.71)
102
Substituted vide Dept. of Personnel and AR Notification No. 11026/15/84-AIS (III) dated 22.10.86
101
GPF Manual
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Chapter X
(a) for the amount standing to his credit in the Fund as indicated in the Accounts
Statement for the year ending one year prior to the date of his superannuation,
or his anticipated date of retirement, or
(b) for the amount indicated in his ledger account in case the Accounts Statement
has not been received by the subscriber.
103
31(3)
(ii) the subscriber shall make another application immediately after the
last fund deduction has been made and the exemption from subscription to the fund
has begun to operate, for the payment of subscriptions made by him and the
recoveries effected against advances, if any, during the periods not covered by the
first application referred to at (1) above.
31(3) (iii) The Head of Office / Department shall forward the applications to the
Accounts Officer indicating the advances taken and the recoveries effected against the
advance which are still current and the number of instalments yet to be recovered in
respect of each advance and also indicate the withdrawals, if any, taken by the
subscriber;
31(3) (iv) The Accounts Officer shall after verification with the ledger account issue
an authority for the consolidated amount indicated in the two applications referred to
(i) & (iii) above at least a month before the date of superannuation but payable on the
date of the superannuation.
31(3) (v) The authority mentioned in clause (iii) will constitute the first instalment
of payment. A second authority for payment will be issued as soon as possible after
superannuation. This will be related to the contribution made by the subscriber
subsequent to the amount mentioned in the application submitted under clause (i) plus
the refund of instalments against advances which are current at the time of the first
application.
31(3) (vi) After forwarding the application for the final payment to the Accounts
Officer, advance/ withdrawal may be sanctioned but the amount of advance/
withdrawal shall be drawn on an authorisation from the Account Officer concerned
103
Inserted and amended vide Notification No. 11026/15/84-AIS (III) dated 22.10.86
GPF Manual
Page No. 258
Chapter X
who shall arrange this as the formal sanction of sanctioning authority is received by
him.
31(4) When the amount standing to the credit of a subscriber has become payable
under rule 28, 29 or 30 the Accounts Officer shall authorise prompt payment of the
amount in the manner indicated in sub-rule (3).
32.
Method of maintaining accounts All sums paid into the Fund under these
rules shall be credited in the books of the Government to an account named The All
India Service Provident Fund. Sums of which payment has not been taken within six
months after they become payable under these rules shall be transferred to Deposits
at the end of the year and treated under the ordinary rules relating to deposits.
33.
Number of account to be quoted at the time of payment of subscription
When paying a subscription, either by deduction from emoluments or in cash, a

subscriber shall quote the number of his account in the Fund, which shall be
communicated to him by the Account Officer. Any change in the number shall
similarly be communicated to the subscriber by the Accounts Officer.
34.
Annual statements of accounts to be supplied to subscriber -
34(1) As soon as possible after the close of each year, the Account Officer shall send
to each subscriber a statement of his account in the Fund showing the opening balance
as on the 1st April of the year, the total amount credited or debited during the year, the
total amount of interest credited as on the 31st March of the year and the closing
balance on that date. The Account Officer shall attach to the statements of account an
enquiry whether the subscriber(a) desires to make any alteration in any nomination made;
(b) has acquired a family in a case where the subscriber has made no nomination
in favour of a member of his family.
34(2) Subscribers should satisfy themselves as to the correctness of the annual
statement, and errors should be brought to the notice of the Account Officer within
three months from the date of receipt of the statement.
GPF Manual
Page No. 259
Chapter X
34(3) The Account Officer shall, if required by a subscriber, once, but no more than
once, in a year inform the subscriber of the total amount standing to his credit in the
Fund at the end of the last month for which his account has been written up.
35.
Relaxation of the provisions of the rules in individual cases When the
Government is satisfied that the operation of any of these rules causes or is likely to
cause undue hardship to a member of the Service, it may, after recording the reasons
for so doing and notwithstanding anything contained in those rules, deal with the case
of such member in such manner as may appear to it to be just and equitable:
Provided that the case shall not be dealt with in any manner less favourable to such
member than that prescribed in these rules.
104
Explanation: For the purpose of this rule Government, in relation to a member of
the Service borne on a Joint Cadre serving in connection with the affairs of a
Constituent State, means the Joint Cadre Authority.
36.
105
Interpretation If any question arises as to the interpretation of these
rules, the Central Government shall decide the same.

37.
106
[]
104
Inserted vide Dept. Of Personnel Notification No. 13/4/71-AIS (I) dated 11.1.72
Substituted vide DP & AR Notification No. 7/1/73-AIS (III) dated 2/1/75 (GSR 41, 18/1/75)
106
Omitted vide DP Notification No. 31/7/72-AIS (III) dated 22.5.73
105
GPF Manual
Page No. 260
Chapter X
ANNEXURE TO CHAPTER X
Copy of Letter No. 10026/6/67-AIS III dated 13.10.1987 of Government of
India, Ministry of Personnel, Public Grievances and Pensions Department of
Personnel & Training.
Subject: All India Service (Provident Fund) Rules, 1955 Introduction of
Pass-Book for AIS Officers.
I am directed to say that in pursuance of the recommendation of the Fourth Pay
Commission it has been decided that the system of Pass-Books on a voluntary basis
for Provident Fund Accounts should be introduced by the Central Government in
respect of all Group A employees and All India Services offering in the Centre. The
system will be introduced from the financial year 1988-89. In this connection, a copy
of the Office Memorandum dated 1st September, 1987 issued by the Department of
Pensions & Pensioners Welfare is enclosed.
2. The State Government may consider introducing the system Pass-books on a
voluntary basis for Provident Fund accounts should be introduced by the Central
Government in respect all Group A employees and All India Services Officers
serving under them. The scheme may be operated as under:
(a)
The passbook may be in the annexed to the OM of 1.9.1987 referred to

above.
(b)
As soon as the scheme is introduced, the State Government shall inform

the members of the All India Service (borne on the cadre of that State)
serving under the State and also on Central deputation.
(c)
In the case of officers on Central Deputation, the State Government

concerned may obtain the option and in cases where the option has been
exercised in favour of the pass book, entries upto the month upto which
Provident Fund Contribution was made may be completed and the
following certificate recorded in the pass book:
GPF Manual
Page No. 261
Chapter X
Provident Fund account transferred to ...............................vide Government of

................. letter No.................. dated ..................... consequent on the deputation of
Shri.......................... to ........................... w.e.f. ........................ The pass book will
then be sent to the member of the Service.
(d)
When a member of the AIS is transferred on Central deputation, the entries

in the PF account shall be completed upto the month for which the PF
contribution has been made by the member of the Service concerned and
the pass book shall be given to the officer at the time of his transfer.
(e)
After the officer has taken over his assignment in the Central Department,
the D.D.O. of the Administrative Ministry / Organisation concerned with
the preparation of the Pay bill of the officer shall complete the entries in
the pass book at the end of each year as indicated in item (f) para 3 of the
OM cited above.
(f)
At the time of his reversion to his cadre, the entries in the pass book shall
be completed upto the month in which PF deductions have been made in
the Pay Bill of the officer and the passbook shall be returned to him with
the following endorsement:
The PF account has been transferred to ............... vide Ministry / Department

................ letter No..................... dated ..........
3. In regard to the adjustment of missing credits, the instructions on para 4 of the
aforesaid OM shall apply.
4. It is requested that the decision taken by the State Government regarding the
introduction of the pass book may be intimated to this Department early.
GPF Manual
Page No. 262
Chapter X
Copy of O.M. No.20011/-P&PW/86 DATED 1.9.87 Of Government of India,

Ministry of Personnel, Public Grievances & Pensions (Department of Pension &
P.W.)
Subject:
Fourth Central Pay Commission Recommendation regarding

introduction of Pass Books for employees.
1. The undersigned is directed to say that the Fourth Central Pay Commission had
recommended that Pass Books should be issued to all employees showing the up-todate position of their Provident Fund accounts. The recommendation of the Pay
Commission was under consideration of the Government and it has now been decided
to introduce the system of Pass Books on a voluntary basis in respect of all Group A
employees and All India Service Officers. The pass book system for group D
employees is already in vogue since 1974-75. The system will be introduced from the
financial year 1986-89. The format of the Pass Book is enclosed (Annexure).
2. Each subscriber will be given an option to be exercised within three months from
the date of issue of these orders, if he/she is willing to have a Pass Book for his/her
G.P. Fund account. Option once exercised will be final.
3. The scheme will be operated as follows: (a)
The Pass Book will be got printed locally by each Ministry / Department
in exercise of the powers delegated to it.
(b)
The Pass Books will be supplied by DDO of each officer.
(c)
Every employee opting for Pass Book and subscribing to the General
Provident Fund will be provided a Pass Book which at the time of its
supply will indicate the balance will be indicated by the DDO.
(d)
Every employee opting for Pass Book will be provided with the Pass Book
at the end of the financial year during which he commences contribution to
the General Provident Fund.
GPF Manual
Page No. 263
Chapter X
(e)
In case a subscriber loses his Pass Book and asks for a copy thereof, he
may be charged Rs. 10/- for supply of another Pass Book.
(f)
At the end of each year, the Head of Office will obtain the Pass Book of
the subscriber for completion and return. Entries in the Pass Book will be
certified by the P&AO / DDO.
(g)
Every optee for the Pass Book is expected to satisfy himself as to the
correctness of the entries made in the Pass Book and bring to the notice of
the Head of Office errors, if any, within three months. The Pay Bill
Register of the subscriber, if desired by him, will be made available for
inspection.
(h)
When a subscriber is transferred to another Ministry / Department, the

Head of Office will obtain the Pass Book from the employees, complete it
and record the following endorsement therein and thereafter return the
Pass Book to him:
The GPF account has been transferred to Ministry / Department of ..................... vide
this Ministry / Department letter No. ...................... dated the ..........................
4. In case the P&AO / DDO is not able to trace the missing credits, he will arrange
for payment of GPF balance on the basis of entries made in the Pass Book.
Adjustment of debits will be made on the basis of entries made in the Pass Book.
5. In so far as AIS officers are concerned, the Department of Personnel & Training
(AIS Division) will issue necessary instructions separately.
6. In so far as Officers serving in the India Audit and Accounts Department are
concerned, there orders issue with the concurrence of Comptroller and Auditor
General of India.
GPF Manual
Page No. 264
Chapter X

FORM OF PASS BOOK
The Pass Books may be of size 13 cms. X 11 cms. It may have a thick cover and be
provided with a plastic jacket. This format of the cover page and other pages may be
as follows:(i)
First cover page
Inside
Outside
EMBLEM
Name of subscriber
Government of India
Designation
Pass Book
Residential
Address:
General Provident Fund
Name of nominee and his/her
relation
with subscriber:
Name
Account No.
(ii)
Back cover page - outside
Note: (i) The subscriber is requested to satisfy himself as to the correctness of the
statement and to bring errors, if any, to the notice of the Cash Section within three
months from the date of entries in the pass book. The pay bill register, if so required
by him, will be available for inspection.
(ii)
If this Pass Book is lost, the matter should be reported to the office. An
amount of Rs.10/- will be charged from the subscriber for issue of each extra pass
book.
(iii)
First Page
NAME OF OFFICE
DATE OF JOINING
GPF
ACCOUNT
NUMBER
GPF Manual
Page No. 265
Chapter X
(iv)
Page 2 onwards
Deposit
Year PBR Opening Subscription Refunds Rate Interest Closing Full

No. Balance
Amount balance Signature
withof DDO /
drawals
P&AO
GPF Manual
Page No. 266
Chapter X

GOVERNMENT OF INDIAS DECISIONS
Government of Indias Decisions below Rule 3

1. Officers appointed to the Indian Administrative Service and the Indian Police
Service from various sources prior to 12th September, 1955, the date of promulgation
of these Rules, should subscribe to the General Provident Fund (Central) from the
date of confirmation and not from the date of appointment on probation, though they
would be eligible to subscribe to the fund at their own option during the period of
probation. The amount so subscribed voluntarily during the probationary period
should not be refunded to them.
{G.I., M.H.A. letter No. 13/35/56-AIS (II), dated the 8th October 1956}
2. A question was raised whether officers of the All India Services should be required
to subscribe to the fund compulsorily from the date of their appointment on probation
or from the date of their confirmation in the service. The status of a probationer is the
same as that of a person appointed substantively to the service from the date of
appointment on probation. The Government of India have, therefore, decided that the
officers of the Indian Administrative / Police Service should be required to subscribe
compulsorily to the funds from the date of their appointment on probation.
{G.I., M.H.A. letter No. 13/35/56-AIS (II), dated the 27th October 1956}
3. It was clarified vide Department of Personnel & A.R. letter No. 11026/4/77-AIS
(III), dated the 11th January, 1979 that the new bonus scheme for the members of the
All India Services under the All India Services (Provident Fund) Rules, 1955 would
take effect from the 1st April, 1978. Consequently, the incentive bonus for not
withdrawing any amount from the Provident Fund account would be payable as on
31.3.79 provided, the subscriber has not withdrawn any amount from his account
during the preceding five years commencing from 1.4.1974.
3.2. The period of 5 years has been reduced to 3 years from 1.4.1979, i.e. the bonus
of one percent on the entire balance at the credit of the subscriber in case he has not
withdrawn any amount from the fund during the preceding 3 years commencing from
GPF Manual
Page No. 267
Chapter X
1.4.1979 vide the Ministry of Finance Resolution No. F.6(1)-PD-81dated the 1st July,
1981.
3.3.
It is also clarified, having regard to the provisions of rule 3 of the All India
Service (PF) Rules, 1955 according to which the credit in and liabilities to any
Provident Fund (only the subscribers contribution and Interest thereon in respect of a
Contributory Provident Fund) to which a member of the All India Service was
subscribing prior to his joining the All India Services (Provident Fund), that the
previous service rendered under the State or Central Government, by a member of the
Service, during which such member was subscribing to the P.F. shall be reckoned for
calculating the incentive bonus in accordance with the provisions on the new bonus
scheme referred to above.
{G.I., DP & AR letter No. 11026/8/83-AIS (III) dated the 14th July, 1983}
Subscribers to the Fund, who had made their nominations under the General
Provident Fund (Central Services) Rules, prior to promulgation of these rules, should
be required to make fresh nominations in the prescribed forms.
{G.I., MHA letter No. 13/33/56-AIS (II) dated the 14th September, 1956}
The problem regarding missing credits in the Provident Fund Accounts of members of
the All India Services was considered by the Ministry of Finance (Department of
Expenditure-Controller General of accounts of various Ministries / Departments of
Government of India, according to which members of All India Services and other
Central Services on deputation with the Central Ministries / Departments should be
supplied with an annual statement in the prescribed proforma indicating the amount of
GPF and other deductions made from their salary. A copy of this statement will also
have to be sent simultaneously to the accounting authority concerned.
In this
connection, a copy of Ministry of Finance (Controller General of Accounts) letter No.

C. 30012/Coord/2/CGA/307 dated 31st October, 1981, addressed to the Chief
GPF Manual
Page No. 268
Chapter X
Controllers of Accounts/ Controllers of Accounts of various Ministries /

Departments along with its enclosure, is annexed.
{DP & AR letter No. 11026/12/83-AIS (III), dated the 27th May 1983}
ANNEXURE TO GOVERNMENT OF INDIA INSTRUCTIONS BELOW
RULE 5 OF THE AIS (PROVIDENT FUND) RULES
{Copy of Ministry of Finance, Department of Expenditure Letter No.
30012/Coord/MF/CGA/307 dated 31st October, 1981}
It has been reported that in a large number of cases, the Annual Statements of G.P.F.
Account of officers who are on deputation to various Ministries / Departments of
Central Government for all India Services, I.A. and A.D., Posts and Telegraph,
Railway, Defence etc. do not generally reflect all the credits in respect of deductions
made in a financial year from their salary disbursed through the departmentalised Pay
and Accounts Officer even though the recoveries effected are regularly remitted to the
concerned Accounting Authorities before the close of the financial year. The noninclusion of all credit in the annual statements causes considerable inconvenience to
the officers and involves avoidable correspondence.
With a view to reassuring the subscribers regarding proper accounting of the
deductions made from the salary towards G.P.F and other advances, it would be
desirable that each Pay and Accounts Office should send a statement each year in the
enclosed proforma to individual officers on deputation to the Ministry / Department
under their payment control. A copy of the statement will also be simultaneously sent
to the subscribers accounting authority. This will enable the officer to have in his
possession a permanent record of the deductions made from his salary and the details
of remittances made to his Accounts Officer. The latter can also make use of this
statement for adjusting missing credits, if any, in the subscribers account without
having to correspond with Pr.PAO / PAOs of Central Government Ministries /
Departments.
GPF Manual
Page No. 269
Chapter X
In this connection, a copy of the circular letter issued by the Controller of

Accounts, Ministry of Finance is enclosed. The procedure set out above may be
adopted from 1980-81 onwards.
Copy of D.O letter No. CA/Fin/Misc/80-81 from the Controller of Accounts,
Ministry of Finance.
As you are aware, deductions are made from your salary each month towards GPF
contributions. But as the ultimate responsibility for maintaining your GPF account
devolves on the Accounting Authority of your parent cadre, we remit to him by
cheque the amount deducted from your pay bills.
It has come to our notice that in many cases, the Annual Statement of Accounts issued
by your Accounting Authority does not reflect all the credits even though the
cheques have been received (and in many cases encashed) by him. All this must be
causing you considerable inconvenience.
While, by the very nature of the Accounting Procedure, there is necessarily a time lag
of 2 to 3 months between deductions and remittances, it has been our endeavour to
send the requisite cheque to your Accounting Authority promptly. However, with a
view to further reassuring you that due care has been taken by us in this matter, we
have decided to send you each year a statement (enclosed) with a copy to your
Accounting Authority containing necessary details of these deductions and
remittances.
We hope that you will find this statement useful both as a permanent record and as
collateral evidence so that if any credit is missing in your Annual Statement, you
can pursue the matter direct with your Accounting Authority.
The latter can also
make use of this statement for adjusting missing credits, if any, in your accounts
without having to enter into protracted correspondence with us.
Deductions may also have been made from your salary bills on accounts of advances
such as House Building, Conveyance etc.
We have, therefore, included in the
statement details in this regard as well.

GPF Manual
Page No. 270
Chapter X

Statement showing details of deductions and remittances
Name
and
Designation
of
the
Officer.......................................
Office........................................
GPF Account Number...................................Officer to which remittance
sent...........................
Year of Account.........................................
Month
Salary
Amount of Deductions
of G.P.F House
Motor
No
Building
Car
Advances Advance
Date
Particulars of the Cheque sent

Amount Details of Date
of Remarks
of
the
encashment
Cheque forwarding of Cheque
letter
March
April
May
June
July
August
September
October
November
December
January
February
Copy of O.M. No. 11026/14/85-AIS (III) dated the 10.12.1985 of

Government of India, Ministry of Personnel & Training, Admn. Reforms and
Public Grievances & Pensions, Department of Personnel & training.
Subject: - AIS (Provident Fund) Rules, 1955-Deductions in respect of P.F
from the salary of members of AIS on deputation to the Centre Adjustment of missing credits regarding
The undersigned is directed to say that vide this Departments O.M.No.11026/12/83AIS (III) dated 31.5.1983 it was requested that the members of AIS on deputation
with Central Ministries / Departments should be supplied with an annual statement in
the prescribed proforma circulated by Controller General of Accounts vide their letter
No. 30012/ Coor/MF/CGA/307 dated 31.10.1981.
GPF Manual
Page No. 271
Chapter X
The Controller and Auditor General have now issued instructions to the Accounts
General that missing credits in the accounts of members of All India Services may be
completed on the basis of such annual statements sent by Pay and Accounts Officers.
A copy of C&A.Gs Letter No. 2021-Acounts-11/247-85 dated 16.10.1985 addressed
to Accountant General is enclosed.
It is requested that the annual statement in the prescribed proforma is supplied
regularly to members of All India Services on deputation to Central Government. It is
also requested that the instructions contained in the above said letter of C&A.G may
be brought to the notice of members of All India Services on deputation to Central
Government for their information.
Copy of General Circular No. 64-A/CS.II/85(No.2021-Accounts-II/247-85) of the
office of the Comptroller & Auditor General of India, New Delhi dated the 16th
October, 1985 addressed to all the Accountants General (A&E) Senior Deputy
Accountants General (Accounts), Himachal Pradesh, Jammu & Kashmir,
Manipur, Nagaland & Sikkim.
Subject: General Provident Fund credits of All India Service Officers
Adjustment on Collateral Evidence Basis.
According to the existing procedure the Provident Fund Accounts of All India Service
Officers who are on deputation to various Central Government Ministries /
Departments are being maintained by the respective State Accountants General. The
Provident Fund credits in respect of these officers are being remitted monthly by the
departmentalised Pay and Accounts Officers to concerned Accounting Authorities
through cheques/ drafts. It has been reported by a number of Officers that in a large
number of cases Annual Statements of General Provident Fund Accounts of the
Officers do not generally reflect all the credits in respect of deductions made in a
financial year from their salaries by the Pay & Accounts Officers. The non-inclusion
of all credits in the annual statements causes considerable inconvenience to the
Officers and involves avoidable correspondence.
GPF Manual
Page No. 272
Chapter X
2. Ministry of Finance, Controller General of Accounts issued instructions vide letter

No. C-30012/Co-ord/MF/CGA/307 dated 31.10.1981 according to which the Pay and
Accounts Officer should send to individual officers on deputation to the Ministry /
Department and also to his Accounting Authority, an annual statement showing the
deductions made from his salary along with the cheque number and date on which
these were remitted to the concerned Accounting Authority so that the later is able to
take actions in having the missing credits, if any, traced and get his General Provident
Fund account completed.
3. In this connection, the attention is invited to this office circular letter No. 1581AC.II/247-85 dated 23.5.1985 wherein it has been mentioned that in case the Pay &
Accounts Officer or any other Disbursing Officer relevant to a particular case/ Officer
has certified that Provident Fund recoveries, in question have been made and the
cheque/ draft of the amount has already been remitted to Accountant General Office
and full particular of the letter No. etc. are also furnished by him, the amount may be
adjusted on collateral evidence basis in the Provident Fund Account of the concerned
employee of the State by operating the head P4. The matter has been examined in
this Office and it has been decided that missing credits/ debits in respect of All India
Service Officers may be completed on the basis of such annual statements sent by the
Pay and Accounts Officers. The statements may also be used as collateral evidence, if
necessary, for adjustment of credits/ debits of the concerned officers by operating the
head Provident Fund Suspense in the State Section of Account. The drill prescribed
in para 3 of this Office circular dated 23.5.1985 for clearance of amount from the
head Provident Fund Suspense by actual tracing of credits/ debits may also please be
followed scrupulously.
1.
It has been decided that it would not be necessary to increase the rate of
subscription consequent on the increase in pay, due to revision of pay scales etc.
during the course of the year.
{G.I., M.H.A. letter No.8/4/57-AIS (III) dated 1.4.1957 and letter No.6/1/62-AIS
(II) dated 29.9.1962}
GPF Manual
Page No. 273
Chapter X
2. In the case of subscribers to the General Provident Fund (Central Services) the
amount of subscription originally fixed by a subscriber is not to be varied during the
course of the year on account of any increase or decrease of pay which might
ultimately have been found to be in respect of 31st March preceding or which might
take place during the year. The Government of India have decided that similar
procedure should be followed in the case of subscribers to the All India Services
(Provident Fund) Rules. In view of the above position it would be not necessary to
increase the rate of subscription to the Provident Fund consequent on the increase of
pay of the subscribers during the course of the year.
{M.H.A. letter No. 6/16/62-AIS (II), dated 10th September 1962}
1. All India Service Officers who prior to their appointment to the All India Services
were governed by the State Provident Fund Rules, cease to become entitled to the
protected rate of interest from the date of their promotion. As member of AIS, the
officer is entitled to get interest according to the G.P. Fund (Central Services) Rules,
from the date he becomes subject to new Rules.
{G.I., M.H.A. letter No.8/4/57-AIS (III), dated 1.4.1957, and letter No. 6/1/62-AIS
(II), dated 1.9.1962}
2.
Subject: AIS (Provident Fund) Rules, 1955-question relating to entitlement of
interest on Provident Fund subscriptions clarification regarding

The question relating to entitlement of interest on Provident Fund to subscribers while
serving on deputation to the Central Government has been examined. It had been
pointed out that in certain cases the respective A.G.s / P.A.Os are not allowing interest
on their accumulations in G.P.F. for the month in which their subscription are
deducted from their pay and remitted to them under Demand Draft etc. when these
remittances may have been realized in the following months because of administrative
delays or otherwise. It is clarified that according to proviso under sub-rule 3(a) of
Rule 9 AIS (PF) Rules, 1955, the interest on subscriptions made by subscribers while
on deputation to the Central Government shall be payable from the month in which
GPF Manual
Page No. 274
Chapter X
the pay of the subscriber was due under the Rules irrespective of the date or month in
which it was actually drawn by the Accounts Officers of the concerned states.
{G.I., DP&T letter No.11026/1/91-AIS-III dated 26.2.1991}
1. It has been decided to treat the following courses as(A&E)nical/ specialised for the
purpose of grant of advance under Rule 10(1)(a)(ii) and withdrawal under 12(1A)(a)
respectively of the All India Services (Provident Fund) Rules, 1955: (i)
The Company Secretaryship Course of the Institute of Company

Secretaries of India; and
(ii)
The Course of Pre-Sea Training imparted on the Training Ship Rajendra

to prospective navigating officers on merchant ships.
{DP & AR letter No. 11026/3/81-AIS (III), dated 10.2.1981}
2. Under the first proviso to Rule 10, the Government (or the Sanctioning Authority
with the previous approval of the Government) may sanction an advance for reasons
other than those specified in Clauses (i) to (vi) of Rule 10(1)(a). The power to
sanction an advance under this proviso may henceforth be exercised by Ministries /
Departments, to the extent of 90 percent of the balance of the Provident Fund
accumulation at the credit of subscriber.
{G.I., D.P & T O.M. 11026/3/86-AIS-III dated 7.4.1986}
GOVERNMENT OF INDIAS INSTRUCTIONS

1. The Powers of the Central Government to sanction advances under this rule to a
member of the service serving in the Union Territories shall subject to the conditions
prescribed in the rule be exercised by the Administrators of the Union Territories
within their respective jurisdiction.
{G.I., MHA letter No. 5/34/59-AIS (II), dated 30th July, 1960}
GPF Manual
Page No. 275
Chapter X
2. The Sanctioning Authority for the purpose of granting temporary advances from
the Fund to members of the Indian Police Service serving in the Intelligence Bureau,
the Special Police Establishment and the Central Reserve Police shall be the Director,
Intelligence Bureau, the Inspector General, Special Police Establishment and the
Inspector General, Central Reserve Police respectively.
{G.I., MHA letter No. 16/16/60-p(III), dated 12th December, 1960}
3. Subject: AIS (PF) Rules Delegation of power Rule 10- regarding.
The power to sanction advance for special reasons under rule 10 of the AIS (PF)
Rules, 1955 is now being exercised by the Administrative Ministries in consultation
with the Department Of Pensions and Pensioners Welfare in terms of Government of
India Instructions under the GPF (CCS) Rules, the powers in this regard are vested in
the Ministries.
The question of delegation of powers to sanction advance for special reasons under
the AIS (PF) Rules to Ministries / Departments has been considered in consultation
with the Department of Pension and Pensioners Welfare and it has been decided that
all such cases where advances are sanctioned for special reasons may be decided by
the Administrative Ministries / Departments.
{G.I., MHA Letter No. 11026/12/84-AIS-III dated 4.10.1985}
1. A question arose whether withdrawal could be permitted purely for the purchase of
a site. The Government of India have decided that it could be, provided that the
conditions in the other rules, especially the one in rule 15, that construction of the
house should commence within six months of the withdrawal of money and should be
completed within a year from the date of commencement of constructions, are
satisfied.
{G.I., MHA U.O. No. 263/557-AIS (III), dated 29th January 1957}
GPF Manual
Page No. 276
Chapter X
2. A member of the Service wanted to withdraw money from the fund for meeting
expenses in connection with his pilgrimage to Haj. As pilgrimage to Haj is not
obligatory, the withdrawal was not sanctioned.
{G.I., MHA letter No. 8/5/57-AIS (II), dated 7th March 1957}
3. A question was raised whether final withdrawal could be permitted for meeting the
expenditure on marriage, which had already taken place.
Marriage is a foreseeable event and ordinarily it should not be difficult for the
member concerned to make up his mind beforehand whether he would be able to meet
the entire expenditure thereon from his private resources or whether he would have to
resort to a final withdrawal from his provident fund account for this purpose, and, if
the latter, to apply for the final withdrawal sufficiently in advance of the date of
marriage. Where, however, an officer applies for the withdrawal well before the date
of marriage, but the application is sanctioned after the aforesaid date or, if sanctioned
before that date, the case is received in audit office for the issue of authority for
payment after that date, there will be no objection to the payment of the amount being
made after the date of marriage. The certificate in terms of sub-rule (4) should be
furnished in such cases to the Sanctioning Authority within a month of the actual
drawal of the amount for the fund. Cases in which withdrawal is applied for after the
marriage is over should not ordinarily be entertained.
{G.I., MHA letter No. 8/41/57-AIS (II), dated 20.11.1957}
4. A question has been raised whether the previous service rendered under the State
or Central Government by a subscriber to the All India Service Provident Fund, prior
to his becoming a member of an All India Service, shall count for the purpose of
computing the minimum service prescribed under the sub-rule (1), (1A) and (2) of the
All India Services (Provident Fund) Rules, 1955. It is clarified, having regard to the
provisions of rule 3 of the All India Services (PF) Rule, 1955, according to which the
credit in and liabilities to any Provident Fund (only the subscribers contribution and
interest thereon in respect of Contributory Provident Fund) to which a member of the
All India Service was subscribing prior to his joining the All India Service, shall be
transferred to the All India Service Provident Fund, that the previous service rendered
GPF Manual
Page No. 277
Chapter X
under the State or Central Government by a member of the Service during which such
member was subscribing to any Contributory or Non-Contributory Provident Fund,
shall be counted in computing the minimum service prescribed under sub-rule (1),
(1A) and (2) of Rule 12 of the All India Services (PF) Rules, 1955.
{G.I., D.P. & A.R. letter No. 11026/32/82-AIS (III), dated 23.4.1983}
5. Subject: AIS (PF) Rules, 1955 Withdrawal for meeting the cost of higher
education in instalments Clarification to Notes 5 below rule 12 and sub-rule (2) of
rule 14 thereof.
I am directed to say that in terms of clause (a) of sub-rule (1-A) of rule 12 and Note 5
below rule 12 of the All India Service (Provident Fund) Rules, 1955 for the purpose
of higher education of a child, only one withdrawal shall be allowed but education of
different children on different occasions shall not be treated as the same purpose.
However, sub-rule (2) of rule 14 of the said Rules provides that withdrawal by a
subscriber under clause (a) of sub-rule (1A) of rule 12, from the amount standing to
his credit in the Fund shall be permitted once in every six months.
The provisions of Rule 12 and Rule 14 referred to above appear to be contradicting
each other. The intention of the Government of India is that as higher education is
spread over a period of 3 to 5 years and fees and other expenses are payable in
instalments the amount of the withdrawal sanctioned under clause (a) of sub-rule 1(A)
of Rule 12 for meeting the cost of higher education of a child may be drawn in
instalments once in every 6 months. It is proposed to make this intention clear
through suitable amendments in the AIS (PF) Rules, 1955. Till such time this is done,
there is no objection to allowing part final withdrawal from the Provident Fund for the
same child in instalments once in 6 months instead of there being a single withdrawal
{G.I., DP & AR letter No. 11026/12/79-AIS (III) dated 8.10.80}
6. Subject: AIS (PF) Rules, 1955 Counting of previous service under the State /
Central Government Prior to joining the AIS for calculating the minimum qualifying
period for withdrawal from the fund.
GPF Manual
Page No. 278
Chapter X
I am directed to say that under sub-rule (1) of Rule 12 of the All India Service (PF)
Rules, 1955, a subscriber to the All India Service Provident Fund, after 15 years of
service (including broken period of service, if any) is eligible to seek final withdrawal
from the amount standing to his credit in the fund for acquiring a house/ house site in
accordance with the provisions of the rules; and under sub-rule (1A) of Rule 12, a
subscriber on completion of 20 years of service (including broken period of service, if
any), is eligible to seek final withdrawal for one or more of the purpose mentioned
therein. Under sub-rule (2) of Rule 12, a withdrawal for purchasing a motor car be
sought by a subscriber on completing 25 years of service, including broken periods of
service.
A question has been raised whether the previous service rendered under the State or
Central Government by a subscriber to the All India Services Provident Fund, prior to
his becoming a member of a All India Service, shall count for the purpose of
computing the minimum service, shall count for the purpose of computing the
minimum service prescribed under sub-rule (1), (1A) and (2) of Rule 12 of the All
India Services (Provident Fund) Rules, 1955. It is clarified, having regard to the
provision of Rule 3 of the All India Services (PF) Rules, 1955, according to which the
credit in and liabilities to any Provident Fund (only the subscribers contribution and
interest thereon in respect of a Contributory Provident Fund) to which a member of
the All India Service was subscribing prior to his joining the All India Service shall be
transferred to the All India Service Provident Fund, that the previous service rendered
under the State or Central Government by a member of the service during which such
member of the Service during which such member was subscribing to any
Contributory or Non-Contributory Provident Fund, shall be counted in computing the
minimum service prescribed under sub-rule(1), (1A) and (2) of Rule 12 of the All
India Services (PF) Rules, 1955.
[Copy of G.I, M.H.A, DT & AR Letter No. 11020/32/82-AIS-III date 23.4.83]
Govt. of Indias Decisions under Rule 12
1
It has been decided in consultation with the Ministry of Finance that the
following procedure may be followed for granting advances/final withdrawals to

GPF Manual
Page No. 279
Chapter X
Officers of the All India Services, including members of a former Secretary of States
Service, under the various Provident Fund Rules, during the period of their service in
connection with the affairs of the Central Government.
2
All cases of advances/final withdrawals which are fully covered by existing
rules may be sanctioned by the administrative Ministries themselves. The Ministries

of the Government of India shall exercise all the power of the sanctioning authority
in all such cases.
3
[Delete vide G.I MHA Letter No. 11026/12/84-AIS-III dated 4.10.1985]
All cases of advances/final withdrawals which involve relaxation of the rules
should be sanctioned by the administrative Ministries after obtaining the concurrence

of both the Department of Personnel and A.R and the Ministry of Finance
(Establishment Division)
5
Before an Officers request for advance/final withdrawal is referred to the
Ministry of Finance or both to the Department of Personnel and A.R and Ministry of
Finance, the administrative ministries are requested to examine the cases carefully and
specify the special reasons or grounds why the rule(s) should be relaxed in favour of
the Officer.
[G.I.,M.H.A.O.M.No. F.5/13/64-AIS(II) dated 20-05-1964)
See Government of Indias instruction (1) below Rule 10
Betrothal ceremony and marriage ceremony of the same child shall also be
treated as different purpose.
[F.No. 11026/7/84-AIS (III)]
For purpose of Rule 12(1) of the AIS(PF) Rules, 1955, service paid from the
Consolidated Fund of India or a State would qualify for the purpose of
reckoning fifteen years but service under Semi-Government Institutions and
Public Undertakings will not qualify for the purpose.
(G.O.I. MHA Letter No. 5/26/68 AIS (II) dated 14.1.69)
GPF Manual
Page No. 280
Chapter X
The Government of India have decided that the withdrawal of the second and
subsequent instalments shall be permitted only when the Government issues a
certificate to the effect that the required formalities regarding the
constructions of the house, in pursuance of which the instalments, have
become due have been compiled with.
[G.I.M.H.A Letter 5/26/59 AIS(II), dated 4th November 1959]
[deleted]
A question was raised as to how the house building loans to All India
Services Officers for constructing houses outside the State of their allotment
should be regulated.
It has been decided that where an All India Services Officer who has been
granted loan for house building purposes by the State under whom he is serving at the
time of such grant, decides to construct the house outside the state within whose
jurisdiction the house is constructed should act as an agent for the former State, on a
reciprocal basis and (i) examine the correctness of title deeds (ii) watch the progress
of construction and (iii) enforce mortgage proceedings in case of default in the
observance of the conditions on which the loan has been granted. The cost of
verification of title deeds is to be borne by the member of the All India Services
seeking loans for house-building purpose.
[M.H.A Letter No. 8/12/58-AIS(II), dated 18th March 1959]
GOVERNMENT OF INDIAS INSTRUCTIONS
(1) It was noticed that a large in number of cases where final withdrawals were
sanctioned for house building purposes under rule 13(I) etc., the information as
regards the Officers pay or the amount of advance drawn by him from the Ministry
of Works, Housing and Urban Development or any other assistance from any
Government source were not specifically mentioned in the sanction letter. The result
GPF Manual
Page No. 281
Chapter X
was that the Accounts Officer concerned was unable to satisfy whether the relevant
provisions of the Provident Fund Rules were satisfied in a particular case or not.
(2) The Government of India have decided that in future, in all cases, where a final
withdrawal is sanctioned from the Provident Fund for purposes of building, acquiring,
reconstructing, or making additions or alternations to a house, the sanctioning
authority must indicate in the sanction letter,
the pay of the subscriber at the time of sanctioning the final withdrawal
particulars and amount of advance drawn by him for house-building purposes

under the scheme of the Ministry of Works, Housing and Urban
Development; and
the amount of any other assistance in this regard received by him from any
other Government source.
[G.I.M.H.A, Letter No.5/1/65-AIS(II), dated 21st March 1966]

(3) The All India Service (PF) Rules 1955 do not provide for the grant of second final
withdrawal for the construction of the same house. It has been held that the final
withdrawal for house building should be one, even though it can be taken in more
than one instalment as explained in Rule 13(2). If, however, the account of first
withdrawal is not found to be adequate for the purpose, then the officers may apply
for the second withdrawal which will be considered on merits, if necessary in
relaxation of the relevant rules subject to the overall condition that the total of first
and second final withdrawals from fund for house building purposes or purchase of
house site does not exceed the prescribed limit (as laid down in Rule 13 of the balance
standing to the subscribers credit in the Fund at the time of second withdrawals.
(G.O.I. MHA New Delhi Endt. No. 6/24/62 AIS II dated 28.1.63)
A doubt was raised whether under sub-rule(2), the withdrawals may be made
at any time during the first and second halves of the financial year (AprilSeptember and October-March), even though the time lag between the dates
of the first withdrawal and the second is less than six months. The intention of
GPF Manual
Page No. 282
Chapter X
the sub rule is that a withdrawal will not ordinarily be allowed before the
expiry of six months from the date of the previous withdrawal, and in any
case not more than two withdrawals should be allowed in any financial year.
[G.I.,M.H.A Letter No. 13/16/55-AIS(II),dated 14th July 1956]
Under Rules 13,14,14A and 14B, the sanctioning authority is competent to

sanction withdrawal from Provident Fund for the purpose mentioned
therein(e.g House Building, meeting the cost of higher education, expenditure
on marriage of subscribers son/daughter, meeting the expenditure on illness
of subscriber or any member of his family) up to three-fourths at the credit of
subscriber. Ministries/Departments may henceforth sanction withdrawals up
to 90 per cent accumulations at the credit of the subscriber under Rules 13,14
and 14A referred to above.
[D/P & Trg. No. 11026/3/86-AIS(III) dated 7-4-1986]

C&AGs Instructions under Rule 16
The Government of India in consultation with the Ministry of Law have held
that in the case of a member of All India Service, who was placed under
suspension, until termination of all criminal proceedings against him and who
was prematurely retired under Rule 16(3) of the All India Service (DCRB)
Rules, 1958 and in whose case final payment of the balance at the credit of
the G.P.F. account was also made, no deductions towards subscription for
GPF for the period passed under suspension could be made from him even
though arrears of full pay were allowed to him on his acquittal by the Court.
(Comptroller and Auditor Generals letter No. 666-Audit 87-79 dated 18.9.79)
Govt. of Indias Decisions below Rule 17
The term matured occurring in the explanation under sub-rule(3) should be deemed
to include paid up policies also.
[G.I.M.H.A Letter No.8/45/57 AIS(II) 23rd April, 1958]
GPF Manual
Page No. 283
Chapter X
Govt. of Indias Decisions below Rule 21

1) A question was raised whether recoveries ordered under sub-rule(4) and rule 25
should be stopped and the amount already recovered be refunded, as soon as the
policy was assigned, delivered, converted into paid up one or revived as the case
might be.
It has been decided that further recoveries should be stopped in such cases but not
refund of the amount already recovered should be allowed.
[G.I.M.H.A Letter No. 13/36/56-AIS (II) dated 26-9-1956]
2) The policies once assigned to the President or the Governor, under whom a
member of the Service is serving for the time being, will hold good throughout the
service. The same are not to be reassigned every time the member is transferred from
his parent State to the Centre or from the Centre to the parent State.
[G.I.M.H.A Letter No. 13/42/56-AIS (II) dated 2nd November, 1957]
3) Insurance policies already assigned under the Central or other General Provident
Fund Rules need not be reassigned in favour of the subscribers, before they are further
assigned to the President or Governor, as the case may be, under the All India Service
Provident Rules, 1955.
[G.I.M.H.A Letter No. 8/46/58-AIS (II) dated 17th December 1958]
1. It has been decided that the amount may be repaid in convenient instalments the
number of which should be settled between the subscriber and the Accounts Officer;
the policy will, however, be assigned by the Accounts Officer only after repayment of
the amount with interest is completed.
{G.I., MHA letter No. 5/23/59-AIS (II), dated 3.10.1959}
2. The Life Insurance Corporation shall register the second assignment in their books
on receipt of such assignment along with a notice thereof. When the dues of Central
Government have been settled the office of the Accountant General, Central Revenue,
GPF Manual
Page No. 284
Chapter X
will nullify the first assignment either by an assignment in favour of the policy holder
or by cancelling or striking out the original assignment on the policy and will give due
notice to the Corporation of such reassignment and it is only after the original
assignment is so nullified and notice thereof served on the Corporation, that they shall
be able to recognise the second assignment under the policy.
{G.I., MHA letter No. F.6/26/62-AIS (II), dated 1st January, 1963}
On a reference from the State of Punjab, it was decided that in accordance with the
provisions contained in regulation 9 of the Punjab State Public Service Commission
(Conditions of Service) Regulations, a member of the Commission can, if he so elects,
subscribe to the GPF in accordance with the GPF Rules in force from time to time in
the Punjab, whereas in the UPSC (Conditions of Service) Regulations, there is a
specific provision that the PF accumulations of an officer who is appointed to the
Commission as a member while in service under any Government in India shall
become payable to him on the date on which he would have superannuated from
service had he not been appointed to the Commission. Unless the Regulations in
force governing the conditions of service of members and chairman of the PSC of
Punjab specifically provide to the contrary, and unless the officer chooses to retain his
accumulations in the fund for a further period under proviso(1) to rule 28 of AIS (PF)
Rules, 1955, the accumulations in the AIS PF of the members of the SPSC who was
accumulations in the AIS PF of the members of the SPSC who was formerly a
member of IAS shall become payable to him on the date of his normal superannuation
from IAS in accordance with the IAS (PF) Rules.
{G.I., M.H.A letter No. 6/16/62-AIS (II) dated 10th September, 1962}
A question was raised whether under rule 35 of the All India Services (Provident
Fund) Rules, 1955 of the State Government were competent to relax the provisions
contained in rule 12 thereof, and order conversion of a Temporary Advance to a nonrefundable one for a purpose which was not provided for under the rules.
GPF Manual
Page No. 285
Chapter X
The Government of India have held that rule 35 empowers the Government to decide
the case of a subscriber, in a manner other wise than that provided for in the rules,
provided that it is convinced that the operation of the rules is likely to cause undue
hardship to a subscriber, Rule 35 has wider scope than merely to provide for
relaxation of the existing rules. Accordingly the State Government were competent to
order conversion of the Temporary Advance to a non-refundable one in relaxation of
the provisions of rule 12, under the powers vested in them under rule 35.
(G.I., M.H.A. letter No. F.5/22/64-AIS (II), dated 22nd October 1964}
Instructions under Rule 35
1.
All India Services (Provident Fund) Rules, 1955 provide for the grant of
refundable advances and part-final withdrawal from the Fund for the purpose
specified in the Rules, to subscribers who have completed the prescribed period of
service. Rule 35 of the Rules ibid vest power in the State Government to allow
refundable advances and part-final withdrawals from the Fund in relaxation of the
exhaustive provisions of the general rules and even for the purposes not specified in
the rules.
The Comptroller and Auditor General of India has brought to the notice of the Central
Government certain cases in which there seems to be some doubt regarding the
propriety of the State Government invoking their special power under the aforesaid
Rule 35.
2.
Although it is not intended to restrict the powers of the State Government
available to them under the above rule, it is considered necessary to draw their
attention to the fact that the special powers under this rule are to be invoked only in
cases where the operation of any of these rules is likely to cause undue hardship to a
member of the service.
Thus, it may not be appropriate to invoke the powers
conferred by rule 35 ibid with a view to (a) allowing part-final withdrawal to a subscriber who has not completed the
prescribed period of service after the expiry of which one becomes eligible
for part-final withdrawal;
GPF Manual
Page No. 286
Chapter X
(b) postponing the recovery of an advance for a period after the expiry of which
subscriber became entitled to convert that advance into a part-final
withdrawal;
(c) allowing part-final withdrawal for purposes entirely unrelated to those
prescribed in the rules (eg. Construction of brothers or sons house, nieces
marriage, meeting a bank overdraft etc.)
3. For the enumeration of the State Government, it may be mentioned here that on its
part, the Central Government has not invoked its powers under rule 35 ibid in case
such as those mentioned at (a) and (b) in part 2 above. As for permission for partfinal withdrawal, for purposes not prescribed in the rules, it is being granted only for
purposes directly concerned with a prescribed purpose (i.e. part-final withdrawal for
payment of fees for registration of any for allotment of a DDA Flat is directly
connected with payment of the price of the flat). The Central Government has also
been agreeing, on merits, to relax the monetary limit upto which a part-final
withdrawal is permitted under the rules, and also the maximum number of instalments
in which an advance is recoverable under the rules. The maximum period upto which
interest on P.F. balance can be allowed after the subscriber quits service is also
relaxed by the Central Government in cases where the subscriber is not responsible
for the delay in final payment. In such cases the Central Government allow interest
upto the end of the month preceding the month of the final payment.
4. The above enumeration, which is illustrative and not exhaustive, is not intended to
impose any fetters on the exercise of the independent powers of the State Government
under Rule 35 ibid but to impress upon them the desirability of invoking the special
powers referred to above only in hard cases.
{GOI MHA letter No. 11026/8/77-AIS-III dated 8.6.78 addressed to all State
Governments}
Deputation of All India Services borne on State cadre to Ministries
From 1.4.1969, the Provident Fund Account debits and credits pertaining to All India
Services Officers borne on the cadre of the State Government, who are on deputation
to Ministries or Departments of Central Government in Delhi are being settled in cash
GPF Manual
Page No. 287
Chapter X
between the State Accountant General and the Pay and Accounts Officers concerned
by means of bank drafts. Bank draft and details of transaction in this behalf are
received in AC Section. The AC Section brings in account all the transactions as
appropriate credits or debits under the Provident Fund head in the State Section of the
Accounts.
Relaxation of the provisions of All India Service (PF) Rules in favour of
Individuals
In reply to a question as to whether rule 35 empowers the State Governments to relax
the provisions of the rules retrospectively or not, the Government of India rules that
the powers vested in the State Government under Rule 35 of the Rules can be
exercised so as to have effect from a date not earlier than the date of promulgation of
the rules i.e., 12th September 1955.
(G.O.I. MHA Letter No. 13/9/56 AIS (II) dated 23.4.1956)
In one case the State Government converted the temporary advance granted to an IAS
Officer for meeting the expenses in connection with his medical treatment, into non
refundable advance. The Government of India decided that Rule 35 of the Rules had
wider scope than merely to provide for relaxation of the existing rules and held that
the action taken by the State Government in deciding the case in a manner otherwise
than provided for in the rules was in order, provided it was convinced that the
operation of the Rules would cause undue hardship to the subscriber.
(G.O.I. MHA New Delhi Letter No. F5/22/64 AIS (II) dated 2.10.64) mentioned in
para 12-15 of PF Manual of AG Rajasthan (1967)
As all officers appointed to the Indian Administrative Service or the Indian Police
Service are required to subscribe compulsorily to the Provident Fund, the State
Government by exercise of the powers vested under Rule 35 of All India Services
(Provident Fund) Rules, 1955, cannot make subscription to the Provident Fund
Optional in the case of the Civil Police Service Officers of the Karnataka State
appointed to the Indian Administrative Service or Indian Police Service under the
Extension to State Scheme, or Officers who are subsequently appointed to the Indian
GPF Manual
Page No. 288
Chapter X
Administrative Service or the Indian Police Service from Lists II and III or officers
who are promoted to the Indian Administrative Service or the Indian Police Service
from other ranks. The fact that they have insured their lives in the official branch of
the Karnataka Government Insurance Department will not alter the situation. Rule 35
mentioned above enables the State Government to relax any of the provisions of the
All India Services (PF) Rules, 1955, only in cases where the operation of such rules
causes or is likely to cause undue hardship to the subscriber but not to do away
altogether with the fundamental provisions of those rules.
(G.O.I. M.H.A. No. 12/4/AIS II dated 21.3.56 P.F. I File No. 5/74/195-58 G.O.K.
Order No. GAD 178 IAS 58 dated 13.12.60)
10.2
Maintenance of Accounts in respect of All India Services (Provident
Fund)
10.2.1 The instructions and procedure contained in the other Chapters of this
Manual dealing with receipt and disposal of nominations, subscriptions, calculation of
interest, maintenance of accounts, payment and recovery of temporary advances,
withdrawals for payments of premia, final payments etc., apply mutatis mutandis to
this Fund.
The salient features of the Fund are brought out in the succeeding
paragraphs.
10.2.2
Applicability: All India Services (Provident Fund) Rules, 1955 have been
introduced by the Government of India, Ministry of Home Affairs vide their

Notification No. SRO 1980 dated 12.9.55. Officers appointed to these services on or
after 12.9.55 are required to subscribe compulsorily to the All India Services
Provident Fund from the date of their appointment / promotion. Refer to Rule 3 of
AIS (PF) Rules 1955.
(G.O.I MHA Lr. No. 13/35/56 AIS (II) dated 8.10.1956 read with G.O.I MHA Lr. of
even number dated 27.12.1956)
10.2.3
G.M. Section furnishes to PF II Section (dealing with AISPF at present)
details of Officers appointed to the All India Service either by promotion or by direct
GPF Manual
Page No. 289
Chapter X
recruitment indicating their names, designation, place of posting, date of appointment

to the service, whether direct recruit or promotee, posts held previously in the case of
promotee. Immediately on receipt of information from G.M, P.F II Section will allot
an account number under AISPF to each such appointee and intimate the same in
Form No. 1 (AISPF) to the officers.( as given below). A copy of the allotment letter
should also be sent to the State Government and to G.M. Section. The section shall
watch the receipt of nomination and recoveries of subscription as per provisions of
AISPF Rules, particularly with reference to Rule No. 8.
(Authority: O.O. No. 12 FM I/G II/85-86/491 dated 5.3.86)
Form No. 1
(vide pre para)
Format for Intimation of allotment of account number under AISPF
To
Shri / Smt
Sub:
Appointment to AIS Allotment of AISPF Account Number Regarding
Sir / Madam,
Consequent upon your appointment to the All India Services, you have been allotted
AISPF Account Number which may invariably be mentioned in the PF recovery
schedules as well as in correspondence with this office.
2.
It may please be noted that in term of Rule 3 read with Rule 8 of the All India
Service (Provident Fund) Rules 1955, subscription to PF not less than 6% of your
emoluments is compulsory from the date of your appointment to the service
(including probation) and if you fail to subscribe with effect from such date, the total
amount due to the fund on account of arrears of subscription with interest thereon
shall forthwith be paid by you to the fund.
3.
In case you were a subscriber to any other non-contributory provident fund
maintained by the Government under whom you were serving prior to your becoming
GPF Manual
Page No. 290
Chapter X
a member of the All India Service, particulars thereof indicating the account number,
name of the Accounts Officer maintaining the account, particulars of last contribution
etc. may please be furnished so that action may be taken by this office to get the same
transferred to your AISPF account.
4.
Your nomination in the appropriate form as prescribed under Rule 4 ibid may
please be sent immediately to this office.

Yours faithfully,
Accounts officer
10.3
Government of India Decisions:

The State Government is not competent to introduce any compulsory Life
Insurance Scheme for the members of the Indian Administrative Service and
the Indian Police Service borne on their cadres.
(G.O.I. MHA letter no. 12/4/54-AIS II dated 21.3.1956-PF I File No. 5/74 (1955-58)
G.O.K. Order No. GAD 178 IAS 58 dated 13.12.1960)
For purpose of Sub-clause (ii) of Clause (b) of sub-rule (i) of Rule 12 of the
AIS (PF), 1955, the B.Com degree course cannot be considered as a
specialised course.
However, Chartered Accountancy and M.Com are
considered as specialised Professional Courses for this purpose.

(G.O.I. Cabinet Section (DPAR) letter no. 11/33/73 AIS (II) dated 9.10.1973)
Sanction for advance / non-refundable withdrawals from Provident Fund

under the All India Services Provident Fund Rules would lapse on the expiry
of three months from the date of issue of sanction.
(G.O.I. O.M. No. 5/19/67 AIS (KI) dated 24.1.68)

10.4
Form of Annual Declaration:
The Annual Declaration to be made by All India Service Officers, borne on the
Karnataka State Cadre in terms of conditions No. 8 of Form V prescribed under Rule
15(i) (g) of the A.I.S (PF) Rules, 1955, i.e., when they are permitted to withdraw
GPF Manual
Page No. 291
Chapter X
partially from their Provident Fund account for building or acquiring a suitable house
/ flat shall be in the following form:
FORM OF ANNUAL DECLARATION
(Rule 15(i) (g) of the AIS (PF) Rules, 1955)
To
The Governor of Karnataka
Bangalore
I hereby declare that the house built / acquired by me with the amount withdrawn by
me from the amount standing to my credit in the Account No. of the
AIS (PF); under the provisions of Rule 12(1) (a) read with rule 13(1) (a) of the AIS
(PF) Rules, 1955 has not been transferred by me by way of transfer, sale, mortgage
except for the purpose mentioned in Rule 12(1) (a) exchange of gift or on lease for a
term exceeding three years, howsoever and that if called upon to do so, I undertake to
produce before Government or the Head of the Department or the Sanctioning
Authority as the case may be, tax receipts, title deeds and such other documents as
may be specified or required by the said authority, showing that the house remains in
my sole and absolute ownership.
Dated at this . day of 20
Signature
Designation
Witness to Signature with address:
1.
2.
(G.O.K. Order No. GAD 286 SME 71 dated 5.5.1972)
10.5
The Comptroller and Auditor General have decided that the Accounts Officer
for the purpose of these rules will be the Accountant General of the State to which the
Officer has been allotted.
(CAGs letter no. 2618-Admn II 465/56 dated 18.11.59)
GPF Manual
Page No. 292
Chapter XI
Maintenance of Provident Fund Accounts of High Court Judges
CHAPTER - XI
MAINTENANCE OF PROVIDENT FUND ACCOUNTS OF HIGH COURT
JUDGES
The following procedure has been prescribed for the maintenance of Provident Fund
accounts of High Court Judges consequent on departmentalisation of accounts:In accordance with the provisions of Section 20, of the High Court Judges (Conditions
of Service) Act, 1954 every Judge shall be entitled to subscribe to the General
Provident Fund (Central Services) except in the case of a Judge, who is a member of
the I.C.S or has held any other pensionable Civil post under the Union or a State, who
will continue to subscribe to the P.F to which he was subscribing before his
appointment as Judge. While the pay of the Judges is debitable to the State
Exchequer their G.P.F Subscriptions are creditable to the Central Fund and the
accounting, thereof, has to be done by the concerned Pay and Accounts Officers of the
Ministry of Law and Justice and Company Affairs.
The State Accountant General will maintain Dummy Provident Fund accounts of
High Courts Judges. They will also make payments of advance and final settlement of
cases after retirement. The credits and debits relating to the transactions subscriptions,
advances and final settlement cases shall be accounted initially, in the State Section of
accounts under the Head 8658 Suspense Accounts PAO Suspense High Court Judges
P.F Account pending cash settlement with the concerned Pay and Accounts Officer
before the close of the financial year.
Annual Interest on the balance in these Fund accounts shall also be worked out by the
State Accountant General and posted to the individual dummy P.F Ledger Accounts.
The total figure of interest shall be communicated to the P.A.O to enable him to carry
out the adjustment in his accounts by debit to the Head, Interest and credit to
Provident Fund in the account of the year.
GPF Manual
Page No. 293
Chapter XI
Maintenance of Provident Fund Accounts of High Court Judges
The concerned Pay & Accounts Officer in the Ministry of Law and Justice and
Company Affairs is the P.A.O (Department of Legal Affairs), Indian Law Institute
Building, Bhagwan Dass Road, New Delhi.
(Authority:- C&AGs Office Circular Letter No. 907 TA II/242-71 dt. 17.5.77 filed
in P.F VI vide case file of Late Shri. Noronah, Retd. Judge)
GPF Manual
Page No. 294
Forms
Form No. 7
(Vide Paragraph 8.11.1(ii)
Register of Missing Credits / Debits
Period of
Sl. Name of the P.F
Account review
No. Subscriber
Number
Missing Credits
Missing Debits
Remarks
Year to
which
related
Number Year to
which
of
related
items
(i)
Total number of items at the end of previous closing
(ii)
Additions during six months
(iii)
Clearance during six months
(iv)
Total number of items of the time of closing
GPF Manual
Number
of items
Page No. 295
Forms
Form No. 8
(Vide paragraph 8.11.1(x))
Report on Incomplete Provident Fund Accounts & Missing Credits / Debits
Name
of
the
Provid
-ent
Fund
Total
No. of
P.F
A/cs
maintai
ned
Opening Balance
Additions
Incomplete Missing Incomplete

Accounts
Credits/ Accounts
Debits
Total
Missing Incomplete
Credits/ Accounts
Debits
Clearance
Missing Incomplete Missing Incomplete Missing

Credits/
Credits/ Accounts
Credits/ Accounts
Debits
Debits
Debits
Note: Year wise details of Incomplete Accounts and Missing Credits should be shown in separate statements.
GPF Manual
Closing Balance
Page No. 296
Forms
Form No. 9 (Revised)

(Vide Paragraph 8.11.2 of PF Manual)
Standard form of review remarks of the AAO / SO of PF Sections as a result of the monthly
online check of data entries made by DEOs.
Certified that
(1)
The data entered into PF accounts by DEOs from the schedules and vouchers have
been checked. Discrepancies noticed are detailed below / entries made have been
found correct.
Name of DEO:
Sl.
Reference to Schedule
No.
Treasury Department
(2)
Discrepancies noticed
PF Account Number
Amount
As per
To which
As per
As entered
Schedule
entered
schedule
Items kept unposted have been checked and found to be correct / the following items
kept unposted could be posted.
Sl. No.
DEOs Name
Submitted to B.O
Reference to PF Schedule
Treasury
Department
PF Account
Number
Remarks of B.O.
AAO / SO
GPF Manual
Page No. 297
Amount
Forms
Form No. 11
(Vide paragraph 8.12.5)
Report on Unposted Items covering the account upto ...............
Name of
the Fund
Note: 1)
2)
Opening Balance
No.of P.F
Accounts
Unposted Unposted
maintained Credits
Debits
Additions
Unposted Unposted
Credits
Debits
Clearance
Percentage of
accretion of
Unposted Unposted
U.P Credit
Credits
Debits
items to total
credits
during the
Quarter
Year wise details of Unposted Items should be shown in separate statements.

Percentage of accretion of Unposted Items should be worked out with reference to total Credits during the quarter (total
number of P.F accounts multiplied by 3)
GPF Manual
Closing Balance
Unposted Unposted
Credits
Debits
Page No. 298
Forms
Form No. 12
Register of Tracing Missing Credits supplied to Subscribers Accounts on the Basis of Collateral Evidence
Sl. P.F Account

No. No.
GPF Manual
Name of the Month of Credit

Subscriber
supplied on the
basis of
Collateral
evidence
3
Amount
supplied
No. & date of

reference to
the
Departmental
Officer
Page No. 299
Departmental Action
taken on
Officers
the
reply
reply
7
How
adjusted in
accounts(T.E
No. should
be furnished)
Remarks
10
Forms
Form No. 13
(Vide Note below para 8.23.8)
I - DEBITS
Statement of Amounts oustanding under Provident Fund suspense proposed for

write off to Miscellaneous Government Accounts
Sl.
No.
Name of the
Subscriber
GPF Manual
Account
No.
3
Amount
4
Month of Missing
Debits
Month of adjustment
under P.F Suspense
Page No. 300
Action taken to trace the

amount ( to be explained
in detail )
7
Forms
Form No. 13
(Vide Note below para 8.23.8)
II - CREDITS
Statement of Amounts oustanding under Provident Fund suspense proposed for

write off to Miscellaneous Government Accounts
Sl.
No.
Name of the
Subscriber
GPF Manual
Account
No.
3
Amount
4
Month of Missing
Credits
Month of adjustment
under P.F Suspense
Page No. 301
Action taken to trace the

amount ( to be explained
in detail )
7
Forms
Form No. 14
Register showing cases of Final Withdrawal and Residual Balances
No. allotted No. and date of From

to the Bill
communication whom
received
GPF Manual
Account
No.
Name of the Date of

No. & dt.
Subscriber
Retirement of Lr.
death etc
authorising
the
available
balance
5
Page No. 302
No.& dt. of
Preliminary
enquiries
etc
No.&dt.
of
Lr.author
-ising the
entire
balance
Remarks
10
Forms
Form No. 15
Register of Residual Balance cases
Sl. No (DA
No. also may
be indicated
below this
No.)
1
GPF Manual
Account
No.
Name of the
Subscriber
No.&date of
Letter authorising
the available
balance
Amount of
Residual
Balance
(Probable)
Month/s to
which R.B
relate
Action taken to
settle the
Residual
Balance
Page No. 303
Date of issue
of the
authorisation
of Residual
Balance
8
Remarks
Forms
Form No. 16
(Para 7.6.8)
Register of Incomplete or Defective FW Application received
Sl.
No.
Name of the
Department
Name of the
Drawing
Officer
GPF Manual
Name of the
Subscriber
Account
No.
No. & date of

reference under
which FW
application was
received
6
Page No. 304
Nature of
defect
Details of
action taken
Remarks
Forms
Form No. 17
(Para 7.7)
Register of Final Withdrawal of Provident Fund cases called for
Sl.
No.
No.& date of the reference from

the Department / Subscriber /
Claimant communicating the
event
GPF Manual
Name of
the
Subscriber
Account
No.
Date of the
event
necessitating
the closure of
the A/c
5
Page No. 305
Action
taken to
call for the
Final
Withdrawal
application
6
Remarks
Reminded Date of
receipt of
Final
Withdrawal
application
& D.A No.
7
8
9
Forms
Form No. 18
(Para 9.1.1)
Register of Items transferred to Unclaimed P.F Deposits
Sl.
No.
Name and Designation

of the Subscriber
Account
No.
GPF Manual
Amount
Particulars
Date of
application for
payment
Authority for
Payment
Date of
Payment
Remarks
Page No. 306
Forms
Form No. 19
(Para 7.15.4)
Register of Partial Final Withdrawal
Sl.
No.
Name &
Designation
of the
Subscriber
Account
No.
Name &
date of
sanction
Designation
of
sanctioning
authorities
No.&
date of
authority
issued for
payment
Amount
Amount
authorised Withdrawn
to be
withdrawn
7
Mention whether Gazetted or Non-Gazetted

To be filled in respect of Non-Gazetted Subscribers only
GPF Manual
Page No. 307
Date of
receipt of
Disbursement
Certificate
No.&date
of
Voucher
&
Treasury
Remarks
10
11
Appendix I
APPENDIX I
CALENDAR OF RETURNS OF FM (C)
Part I Returns due to Outside Authorities
Sl. Name of Return
No
To whom When due

due
ANNUAL
C&AG
10th August
2
3.
Report regarding
despatch of Annual
Account Slips to the
Subscriber
Press report on
despatch of Account
Slips
Systems Review of
Maintenance of GPF
Press
After the despatch

of Accounts Slips
Authority / Remarks
C&AGs Lr.No.54Tech-Admn-II/314-65
dt.7.1.66 Para 8.20.2
of P.F Manual
O.O.No.PF
I/Genl/176 dt. 18.7.68
Immediately after
HQRS Letter No.
despatch of
A22/AC II/304 2003
account slips i.e.
Volume II dated
st
31 July but not
19.08.04
later than
November.
HALF YEARLY
1
Statement of balances under the Head Provident Fund Suspense
C&AG
10th Nov
a) Statement for the
C&AGs Lr.No.277
th
half year ending 30
Admn.III/236-A I/59
September
dt. 7.12.59 revised
order 513(A&E)
Admn II/77/69 dt.186-1992
C&AG
10th May
b) Statement for the
No.1239 Admn II dt
half year ending 31st
21.8.60 para 8.23.8 of
P.F Manual
March
th
C&AG
10 May
Report on the
Para 8.23.9
amounts written off
10th November
from P.F Suspense by
the A.G / DAG(PF)
Report on Incomplete
P.F Accounts &
Missing Credits
GPF Manual
C&AG
QUARTERLY
C&AG
15th of April, July,
October & January
Headquarters Office
Letter No.312/ACII
/207/2003-III dated
17.6.2004 &
Para 8.11.1(x) of P.F
Manual
Page No. 308
Appendix I
Sl. Name of Return
No
2
Report on the
clearance of
Unposted Items
To whom When due

due
C&AG
October & January
C&AG
(through
Legal
Cell)
7th of April, July,

October and
January
C&AG
(through)
FM
Section
15th April, July,

October
January
C&AG Lr.No.
312/ACII/207/2003III dated 17.6.2004 &
Para 7.9 of P.F.
Manual
C&AG

October & January
AGs letter No. 663

AC II/207-2003 Vol
II dated 26.12.2003
5.
Statement of position
of civil suits / writ
petitions where
CAG/AG (Through
Director of Audit/
Legal Cell is
defendant ES I
Respondent
Statement of
Outstanding
Provident Fund Final
Withdrawal cases
including Residual
Balance cases in
respect of quarters
ending Mar. June,
Sept & Dec
Report on
performance as per
citizen charter
Authority / Remarks
Headquarters Office
Letter No.312/ACII
/207/2003-III dated
13.6.2004 &
Para 8.12.5 of the
Manual
Part II Returns due to Branch Officer

Sl. Name of Return
No
1.
Register of
Periodical
Adjustment
GPF Manual
To whom
due
Branch
Officer
When due
QUARTERLY
10th of April,
July, October
and January
Authority / Remarks
O.O. No. TM 10/4 dated

14.06.1952
Page No. 309
Appendix I
Sl. Name of Return

No
To whom
due
When due
Authority / Remarks
MONTHLY
1st
Section Officers
Note Book
Branch
Officer
Accountants
Note Book
Broadsheet of PF
Suspense
Despatch
Register
T.E. Register
Branch
1st
Officer
Branch
10th
Officer
Branch
18th
Officer
Branch
20th
Officer
FORTNIGHTLY
Branch
1st & 15th
Officer
WEEKLY
Branch
1st working
Officer
day
st
Branch
1 working
Officer
day
Branch
1st working
Officer
day
Branch
On Mondays
Officer
3
4
5.
1
Urgent Purport
Register
Purport Register
Calendar of
Returns
Confidential
Purport Register
Urgent Purport
register (for
urgent u.o.d.o
references,
reminders,
telegrams etc
being entered in
red ink
Suspense Slip
Register
Index Register of
Complaints
3
4
5
6
GPF Manual
Branch
Officer
Branch
Officer
1st working
day
1st working
day
17/TM dt 25.9.61
Memo No. 714/C/M dt.
22.4.58
22.4.58 Para 8.23.7 of PF
Manual
O.O.No.66/TA dt.26.6.52
TM 00 No. 19 dated 24.4.58
CAG DO & No.2408/7
Admn II
O.O.No.40/TM dt.11.5.51 &
O.O No.61 dt. 22.6.51
O.O.No.20/TM dt.4.4.51
O.O.No.26/Est dt 15.12.53
O.O.No.TA/11-23 68-69
dt.2.4.68
TM/31 dt 14.2.67
Para 9.5 of PF Manual
Page No. 310
Appendix I
Sl. Name of Return To whom

When due
Authority / Remarks
No
due
7
Purport Register
Branch
1st working
O.O.No.40/TM dt.11.5.51 &
of letter received
Officer
day
No.61 dt.22.6.51
from C&AG
PART III RETURNS DUE TO D.A.G / A.G OR OTHER SECTION WITHIN
THE OFFICE
ANNUAL
T.A/ES I 20th May or
TA II-2165-66 dt.4.6.65
1
Statement
showing the
when called
Temporary staff
for
to be included in
Part II of the
Budget Estimates
2
Adjustment of
Book
Five days
Para 418(i) & 426 of
Interest
Section
after balance
MSO(A&E) Para 6.2 of PF
compilation is Manual
over or 25th
July
whichever is
earlier
DAG
15th August
3
Time schedule
C&AGs Lr.No.2408 T(Funds)
for the closing of
Admn II/232 67 dt.21.9.67
P.F accounts to
be put up for
approval
Book
20th August
4
Details of items
Para 8.23.12 of PF Manual
Section
previously
written off &
subsequently
traced
5
Review of
Book
31st August
O.O.No.6/BK dt.15.6.59
Balance (state)
6
Verification of
DAG
Nominations
Branch
1st Oct
(a) Proposal for
O.O.No.PF I/5 Genl dt.5.9.58
Officer
nomination of a
Gazetted Officer
for the
verification work
DAG
31st December O.O.No.PF I/5 Genl dt.5.9.58
(b) Completion
(Funds)
of verification of
nomination(FM)
GPF Manual
Page No. 311
Appendix I
Sl. Name of Return
No
7
Staff proposals
for inclusion in
the revised
estimates
8. Material for
preparation of
Annual
administration
report
9. Retention of P.F
balances under
P.F. Suspense
beyond March
(S) Accounts
10 Projecting
Training needs of
this Group
Report on the
balance
outstanding
under suspense
remittance heads
difference
between Ledger
and Broadsheet
figures under
Debts, Deposits
and Remittance
Heads etc
Arrear Report
2.
Register of
Periodical
Adjustment
Report of the
Amount written
off by DAG
(Funds)
3.
GPF Manual
To whom
due
ES I
When due
O&M
15th May
DAG
(Funds)
May
Sr. DAG
(Admn)
15th
November
Authority / Remarks
15th July
Head quarters letter 51/89-90

No. 470 Audit 21 (JMT &
AR) dated 6.6.89
Circular ES IV/E/0506/338/M-1/06
HQ Letter No. 651-Trg Div
dated 23.12.05
THRICE IN A YEAR
Book
20th Sept, Jan. O.O.No.Book II A/81.82/36
Section
May
dt.10.9.81 & Para 9.4 of PF
Manual
QUARTERLY
3rd April, July, O.O.No.18/TM/dt.1.12.54
Oct & Jan
and O.O.No.14/TM
dt.17.12.56
th
Book
10 of April, TM dated 14.6.50
July, October
& January
A.G.
1st of May,
August,
November
and February
A.G.
Page No. 312
Appendix I
Sl. Name of Return
No
4. Register of
documents kept
under safe
custody
To whom
due
DAG
(Funds)
When due
Authority / Remarks
5th of January, Para 9.17 of PF Manual

April, July &
October
MONTHLY
5th
Calendar of
Returns
DAG
(Funds)
Monthly
Progress Report
DAG
(Funds)
5th
Indent for
stationery
5th
O.O.No.15/53 dt.13.7.51
4.
Staff disposition
statement
summary of the
positions of the
Group as a whole
Review Report
on the clearance
of U.P Items in
P.F group
Register of
Corrections to
P.F Manual
List of Officials
working in the
section
Consolidated
progress report
on the
outstanding test
audit report of
the PF Sections
Indent for forms
E.S.IV
(Stationary
Branch)
ES I
4th
ESI/02/84-85/1023 dated
28.11.85
6
7
8.
9
10
11
Review note on
Progress Reports
of P.F Sections
Furnishing of
book figures to
PF Section by
FM (C)
GPF Manual
AG
DAG
(Funds)
Within 12
days after
closing of
accounts
15th
O.O.No.TM I/C-12/71-72
dt.19.5.71 & para 9.11 of PF
Manual
O.O.No.54/Est/dt.2.11.50 &
O.O.No.58/Est dt.1.9.50
O&M/71-9/88-89 9.88 Para

8.12 of PF Manual
O.O.No.68/TM dt.10.2.54
E.S.II
20th
O.O.No.2/83 dt.8.6.50
IAD
20th
ITA/86 51 dated 17.6.86
Forms
Section
A.G
4th week of
each month
10th
O.O.No.159/From
dt.10.10.58
O.O.No.TM/C/8 dt.1.5.86
Computer
Cell
As per time
schedule
(When ready)
Page No. 313
Appendix I
Sl. Name of Return
No
12. Review report of
Late Attendance
of all sections in
the PF Group
13 Review of F.W/
RB cases
14 Work done by
daftries (Review)
15 Progress report
in respect of
complaint case
received through
Head Quarters
office
16 Report regarding
the progressive
use of Hindi
17 consolidated list
of wanting
schedules
18
19
Joint monthly
report in r/o
wanting
schedules
Report on the
m/cr and debit
adjusted on
collateral
evidence
To whom
due
AG
When due
Authority / Remarks
10th of each
month
ES I/A/90/91/196 dated
13.11.90
AG
30th
DAG
15th
AG
5th
AG (A&E) 5/93-94/624
dated 21.12.93
DAG
(Admn)
ES IV
TM
5th
ESIV/H/00-02/606 dated
31.1.02
12th
para 8.4.3 of PF Manual
AG
25th
8.4.3
AG
27th
para 8.23.5 of PF manual
PART IV RETURNS DUE FROM OUTSIDE AUTHORITIES OR FROM

OTHER SECTIONS OF THE OFFICE
Computer
20th August
1
Report regarding
DAGs orders on C&AGs
Cell
the Issue of
Letter No.1172-Admn-III/90Annual Accounts
61 dt.28.7.61
Statements to the
Subscribers
(F.M only)
QUARTERLY
10th Sept
From all
1
Information for
Section Order
Funds
the Report on
10th Dec
No.FM/Genl/81-82/360
Sections to
Unposted items
dt.24.10.81 Para 8.12.5
10th March
th
F.M
(FM only)
10 June
Section
GPF Manual
Page No. 314
Appendix I
Sl. Name of Return
No
2. Report on
incomplete P.F.
Account &
Missing credits
GPF Manual
To whom
due
From EDP
to FM (C)
When due
15th of April,
July, October
and January
Authority / Remarks
FM/GP2 81/82/860 dated
24.10.81
Page No. 315
Appendix II
APPENDIX II
CALENDAR OF RETURNS OF FM I & II
PART I
Sl. Name of Return
No
Returns due to Outside Authorities

To whom due
When
due
Authority / Remarks
NIL
PART II Returns due to Branch Officer
Sl. Name of Return
No
1
1
2
3
4
5
6
7
8
Register of
Treasury
Irregularities
Section Officers
Note Book
Register of
Missing vouchers
Accountants
Note Book
Register for
watching the
disposal of
Treasury
Alteration
Memoranda
Despatch
Register
Register of
Statistics
T.E. Register
GPF Manual
To whom
due
Branch
Officer
When due
QUARTERLY
5th of April,
July, October
& January
MONTHLY
Branch
1st
Officer
Branch
1st
Officer
Branch
1st
Officer
Branch
10th
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
18th
Authority / Remarks
O.O.No. TA/II 2/2/68-69 dt

2.4.68
17/TM dt 25.9.61
-doMemo No. 714/C/M dt.
22.4.58
No.TM/G/4 dt. 10.2.1967
O.O.No.66/TA dt.26.6.52
Within a week O.O No. PFI/Genl/101 dt

17.3.67
after
completion of
accounts
29th
O.O.No.II/TM dt.3.9.54
20th
TM/19 24.4.58
Page No. 316
Appendix II
Sl. Name of Return
No
9
Register of
Acceptance of
Certificate of
Payments in lieu
of missing
vouchers
10 Register of Good
and Bad Works
11 AO3s to EDP
Sections
12 Register of
watching receipt
of Schedules /
Vouchers
1
Purport Register
Calendar of
Returns
Confidential
Purport Register
Index Register of
Complaints
Urgent Purport
register (for
urgent u.o.d.o
references,
reminders,
telegrams etc
being entered in
red ink
Progress Report
of the receipt of
AO3s & their
despatch to PF
Sections
3
4
5
To whom
due
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
When due
Authority / Remarks
15th
TM/67 28.6.51
10th
ESI/A/3/5 dated 30.12.70
5th
20th
Last day
WEEKLY
1st working
day
1st working
day
st
1 working
day
1st working
day
On Mondays
Para 8.4 of this manual
O.O.No.40/TM dt.11.5.51 &

O.O No.61 dt. 22.6.51
O.O.No.20/TM dt.4.4.51
O.O.No.26/Est dt 15.12.53
O.O.No.TA/11-23 68-69
dt.2.4.68
1st working
day

THE OFFICE
ANNUAL
NIL
GPF Manual
Page No. 317
Appendix II
Sl. Name of Return
No
1
2
3
Certificate of
verification of
furniture in the
section
Register of Duty
List
Certificate of
Stock
Verification of
Library Books
Verification of
Maintenance of
Calculators
Arrears Report
Register of
treasury
irregularities
Register of
Statistics
3
4
5.
Changes in
Residential
Address of Staff
Report on
progressive use
of Hindi
Calendar of
Returns
Complaint
Register
Staff Disposition
Statement
Monthly
Progress Report
3
4
GPF Manual
To whom
due
When due
HALF YEARLY
Records
15th April
15th October
Authority / Remarks
O.O.No.233/records &
dt.6.8.54
15th of July
MGP 95.1
and January
30th of June & MGP A10.6
December
DAG
Library
1st of April &

October
Manager
ACI/M 04 dated 2.12.83
QUARTERLY
3rd April, July, O.O.No.18/TM/dt.1.12.54
Oct & Jan
and O.O.No.14/TM
dt.17.12.56
T.M.I
10th
O.O.No.10/TM dt.7.5.62
April,July,
Oct & Jan
D.A.G(P.F) 30th Jan,30th O.O.No.TA/II-7/75-76/8
dt.3.1.76
through
April, 30th
F.M
July, 30th Oct
ES I
10th of April, ES I/A9 86 dated 17.6.86
July, October
& January
ES IV
15th of April, ES II/E 173 4.5.78
July, October
& January
DAG
DAG
(Funds)
MONTHLY
5th
DAG
(Funds)
ES I / FMC
DAG /
FMC
1st
O.O.No.TM I/C-12/71-72
dt.19.5.71 & para 9.11 of PF
Manual
MGP
1st
EST/A2 1023 dated 25.1.85
5th
O.O.No.54/Est/dt.2.11.50 &
O.O.No.58/Est dt.1.9.50
Page No. 318
Appendix II
Sl. Name of Return
No
5
Statement of
Late Attendance
Debited to CL
6
Indent for
stationery
7
List of wanting
PF schedules
8
Purport Register
9
Leave Extract
10 Indent for forms
11
List of Officials
working in the
section
Progress Report
on receipt of
AO3 & their
Despatch to PF
Sections
Register of
Acceptance of
certificate of
payment in lieu
of missing
vouchers
To whom
due
FMC
When due
Authority / Remarks
5th
EST/A/110 dated 28.8.91
Stationery
Section
F.M(C)
10th
O.O.No.15/53 dt.13.7.51
5th
Para 8.4.3of PF Manual
DAG
ES III
Forms
Section
E.S.II
5th
Last day
th
5 week of
each month
20th
FMC
Branch
Officer
MGP pg 8
ESIII/AH 497 dated 6.12.71
MGP 9.12.42
ESM P184(d)
WEEKLY
Monday
15th
TM/67

NIL
GPF Manual
Page No. 319
Appendix III
APPENDIX - III
CALENDAR OF RETURNS OF PF SECTIONS
PART I
Sl. Name of Return
No
1
List of Gazetted Officers

financing Insurance
Policies from P.F (for
purposes of exclusion of
amount withdrawn from
P.F rebate on Income
Tax)
Issue of Annual
Statements of Accounts
to Subscribers
Report regarding
despatch of Annual
Account Slips to the
Subscriber
Statement of balances
under the Head
Provident Fund
Suspense
a) Statement for the half
year ending 30th
September
b) Statement for the half

year ending 31st March
2
Report on the amounts

written off from P.F
Suspense by the A.G /
Dy. Accountant General
GPF Manual
Returns due to Outside Authorities

To whom due
When
due
ANNUAL
Commissioner 31st July
of Income Tax
Subscribers
31st
August
C&AG
30th Sept
Authority / Remarks
O.O.No.PF I/Genl/176
dt. 18.7.68 and para
7.2.2
Para 431 of
MSO(A&E) &
C&AGs
Lr.No.54(A&E).Admn
II/314-65 dt. 7.1.66
Para 8.17 of P.F
Manual
C&AGs Lr.No.54Tech-Admn-II/314-65
dt.7.1.66 Para 8.20.2
of P.F Manual
HALF YEARLY
C&AG
C&AG
(Through) FM
Section
10th Nov
C&AG
(through)F.M
Section
C&AG
10th May
C&AGs Lr.No.277
Admn.III/236-A I/59
dt. 7.12.59 revised
order 513(A&E)
Admn II/77/69 dt.186-1992
No.1239 Admn II dt
21.8.60
10th of
Para 8.23.9
May &
November
Page No. 320
Appendix III
Sl. Name of Return
No
3
P.F Accounts & Missing
Credits
List of Final Withdrawal

application in which
Departmental authorities
have not sent F.W
application in complete
form or have not
complied with the
relevant rules and
instructions
Statement of
Outstanding Provident
Fund Final Withdrawal
cases including Residual
Balance cases in respect
of quarters ending Mar.
June, Sept & Dec
Report on the clearance
of Un-posted Items
P.F Accounts & Missing
Credits
To whom due
When
Authority / Remarks
due
C&AG
30th April Headquarters Office
(through F.M
31st Oct Circular Letter
section)
No.1088-TAII/153-81
dt.31.8.81 S.O
No.FM/Genl 198182/360 dt.24-10-81
Manual
QUARTERLY
F.D of Govt.
20th Apr. C&AGs
July.,
Lr.No.404/Techof Karnataka
Oct., Jan Admn II/568-65
dt.21.2.66 & Para
7.6.8 of PF Manual
C&AG
(through) FM
Section
15th May.
Aug. Nov
& Feb
C&AG Lr.No. 2397

Admn. 354-56
dt.21.9.57 & Para 7.9
of P.F Manual
C&AG
30t h Sept.
31st Dec.
31st Mar
30th June
15th of
April,
July,
October
& January
Headquarters
Lr.No.1088-TAII/15981 dt.31.8.81 Para
8.12.5 of the Manual
Headquarters Office
Letter No.312/ACII
/2067/2003-III dated
17.6.2004 &
Manual
C&AG
(through) F.M
section
PART II Returns due to Branch Officer

Sl. Name of Return
No
1
a) Totalling of
deposits,
withdrawals,
calculation of
GPF Manual
To whom
due
Branch
Officer
When due
ANNUAL
30th June
Authority / Remarks
Page No. 321
Appendix III
Sl. Name of Return
No
interest and
striking the
closing balance
2
Completion of
BalancesCompilation of
Accounts
3
Preparation of
Annual Accounts
Slips
To whom
due
When due
Branch
Officer
31st July
Branch
Officer
31st August
Posting of
Opening Balance
Branch
Officer
25th
September
Opening of
Alphabetical
Index Register
Branch
Officer
30th Sept
Register of Cases
Register to show
the delay in the
receipt of
Provident Fund
cases in the
Accountant
General Office
for final payment
Register of
Treasury
Irregularities
Register of write
off of
irrecoverable
amount
Register of
personal files
Register of
irregular and
insufficient
sanction
2
3
4
5
GPF Manual
HALF YEARLY
Branch
10th June &
Officer
10th Dec
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
QUARTERLY
5th of April,
July,
Oct & Jan
5th of April,
July,
Oct & Jan
20th of April,
July, October
and January
Authority / Remarks
Para 8.13 read with Head

quarters Office DO Lr
No.2459-T.A. II/302-78
dated 3.10.78
CAGs Lr.No.569
Admn.123,50, dt.24.2.57
Para 8.2.2 of the Manual
Order of A.G on Test Audit
Note
O.O.No. 6/TA dt 15.2.53
O.O.No. TA/II 2/2/68-69 dt

2.4.68
DO No. TA/II
1st April, July, FM I/GII/86-87 273 para 2.2

Oct & Jan
of PF Manual
20th of April,
July, October
and January
Page No. 322
Appendix III
No
due
6
Special Recovery
Branch
Register
Officer
1
2
3
4
5
Section Officers
Note Book
Register of
Missing vouchers
Accountants
Note Book
Register of
Periodical
Adjustment
Register for
watching the
adjustment of
interest on
balance in closed
A/cs
Register of
closed accounts
for watching
Disbursement
Certificate for
final payments of
Deposits of
Provident Funds
Register of
sanction
accorded in
relaxation of
financial rules
Register for
watching the
disposal of
Treasury
Alteration
Memoranda
Register of
missing debits in
respect of
policies finalised
from GPI
GPF Manual
Branch
Officer
Branch
Officer
Section
Officer
Branch
Officer
When due
Authority / Remarks
January,
April, July &
October
Para 5.3.2 of PF Manual &

FM(c)/GIV/06-07/431 dated
14.11.2006
MONTHLY
1st
17/TM dt 25.9.61
1st
17/TM dt 25.9.61
1st
Memo No. 714/C/M dt.

22.4.58
5th
Branch
Officer
5th
C&AG Lr.No.208-AC-19/69
dt.20.2.69 Note I below para
7.3.1 of PF Manual
Branch
Officer
5th
Para 408 of the MSO(Tech)

Vol I and para 7.11 of PF
Manual
Branch
Officer
10th
Branch
Officer
10th
Branch
Officer
5th
No.TM/G/4 dt. 10.2.1967
Page No. 323
Appendix III
Sl. Name of Return
No
10 Register of
Missing Credits
supplied to P.F
Accounts by
debits to P.F
Suspense
subsequently
traced.
11 Register of
certificate of
payment in lieu
of missing
voucher
12 Register of
wanting
nomination
13 Register of items
transferred to
Unclaimed PF
Deposits
14 Despatch
Register
15 TE Register
16
17
18
19
Register for
watching the
refund of
withdrawals from
P.F ordered by
Competent
authority
Register of
defective F.W
application
received and
referred to
Fin.Dept of the
State Govt.
Register of
Statistics
GPF Manual
To whom
due
Branch
Officer
When due
14th
Authority / Remarks
Branch
Officer
15th
Branch
Officer
15th
Branch
Officer
15th
Branch
Officer
Branch
Officer
Branch
Officer
18th
O.O.No.66/TA dt.26.6.52
Branch
Officer
Within a week
after
completion of
accounts
25th
Branch
Officer
Branch
Officer
20th
20th
29th
O.O No. PFI/Genl/101 dt

17.3.67 Para 1.11.2(iii) of PF
Manual
Sub para below para 7.6.8 of
PF Manual
O.O.No.II/TM dt.3.9.54
Page No. 324
Appendix III
Sl. Name of Return
No
20 Completion of
monthly closing
& submission of
PF Broadsheet
21 Register of RB
cases
22 Register of small
balances
23 Selection
Register for
review of
postings etc by
Section Officer
24 Broadsheet of PF
Suspense
25 Register of
payments
exceeding Rs.1
lakh made to
Govt. servant on
A/c of PF
26 Review Register
of F.W cases
outstanding for
over six months
27 Register of misclassification by
compilation
section
28 Closing of
Objections
Books relating to
PF Suspense
29 Register for
watching the
receipt of fund
schedules,
vouchers etc
30 Register of FW
applications
called for
1
UP Register
GPF Manual
To whom
due
Branch
Officer
When due
Authority / Remarks
As per FM
orders
Branch
Officer
Branch
Officer
Branch
Officer
10th
FM I/GI 54 dated 18.11.86
1st
5th
FM I/GI 50/66-67 dated

19.5.87
Branch
Officer
Branch
Officer
10th
20th
O.O.No.19/TM dt.25.6.58
Branch
Officer
20th
Branch
Officer
Branch
Officer
On
compilation of
months
accounts
29th
Branch
Officer
Last day of
the month
O.O.No.SPEI 6/51-52/26 dt.

20.7.51 & O.O No.PFI/I/Genl
dt. 1.4.58 Para 8.4 of PF
Manual
Branch
Officer
1st and 15th
sub para below 7.7 of PF

Manual
Branch
Officer
BI-WEEKLY
Mondays &
Thursdays
FM I/38 dated 17.1.85
Page No. 325
Appendix III
Sl. Name of Return
No
2
Telegram
Register
To whom
When due
due
Branch
Mondays &
Officer
Thursdays
FORTNIGHTLY
Branch
1st & 15th
Officer
Register of F.W
cases called for
Register of
Missing Credit
supplied to the
Subscribers
accounts on the
basis of collateral
evidence by debit
to P.F Suspense
Branch
Officer
Purport Register
Calendar of
Returns
Register of
applications for
Final Withdrawal
Confidential
Purport Register
Purport Register
of letter received
from C&AG
Partial Final
Withdrawal
Register
Index register of
DO reminders
Urgent Purport
register (for
urgent u.o.d.o
references,
reminders,
telegrams etc
being entered in
red ink
Weekly progress
register of PF
postings
Register of R.B
cases
Branch
Officer
Branch
Officer
Branch
Officer
WEEKLY
1st working
day
st
1 working
day
1st working
day
Branch
Officer
Branch
Officer
1st working
day
st
1 working
day
Branch
Officer
5th
Branch
Officer
Branch
Officer
5th
3
4
5
6
7
8
9
10
GPF Manual
Branch
Officer
Branch
Officer
14th & 29th
On Mondays
1st working
day of the
week
1st
Authority / Remarks
FM I/38 dated 17.1.85
O.O.No.TM/62/3/36 dt.
28.12.62 para 7.7 of PF
Manual
S.O PF I/29/Genl dt 3.2.60 &
FDs I/Genl/809 dt.12.1.61
O.O.No.40/TM dt.11.5.51 &

O.O No.61 dt. 22.6.51
O.O.No.20/TM dt.4.4.51
O.O.No.26/Est dt 15.12.53
O.O.No.40/TM dt.11.5.51 &
No.61 dt.22.6.51
para 7.15.4 of PF manual
O.O.No.TA/11-23 68-69
dt.2.4.68
O.O. NO.26 dated 22.1.87

FM(C)/GI/81-87/74 and para
8.8.6 of PF Manual
Page No. 326
Appendix III
Sl. Name of Return
No
11 Suspense Slips
12
Index Register of
Complaints
To whom
due
Branch
Officer
Branch
Officer
When due
1st working
day
1st working
day
Authority / Remarks
TM/31 dt 14.2.67

THE OFFICE
1
4
5
7
8
Consolidated list
of cases of delay
in receipt of
application for
F.W from P.F
(for year ending
31st March)
Adjustment of
Interest
Details of items
previously
written off &
subsequently
traced
Despatch of old
records
Report of
outstanding work
done by staff of
PF Section
Report on the
issue of Annual
Statement of
Subscribers
Extract of
treasury
Irregularities
Statement
showing the
Temporary staff
to be included in
GPF Manual
F.M
Book
Section
Book
Section
Records
section
DAG(PF)
AG
through
ESI
FM
ANNUAL
15th July
Five days
after balance
compilation is
over or 25th
July
whichever is
earlier
20th August
16th to 20th
Sept
15th Mar
Para 418(i) & 426 of

Manual
O.O.No.30/OR dt 17.9.57
O.O.N.ESI/A3/G/F/712 Vol
III/30.12.70
20th October
T.M
Before 10th
May
O.O.No.10/TM/8/6 dt 7.4.59
T.A/Est
20th May or
when called
for
TA II-2165-66 dt.4.6.65
Page No. 327
Appendix III
When due
No
due
Part II of the
Budget Estimates
9
List of records to
Records
1st June
be transferred to
Section
the National
Archives of India
10 Time schedule
DAG (PF) 15th August
for the closing of
P.F accounts to
be put up for
approval
11 Review of
DAG(PF) 31st August
Balance (state)
DAG(PF) First week of
12 Report regarding
Sept
completion of
review of annual
account slips
HALF YEARLY
Book
5th April
1
Statement of
items adjusted by
5th Oct
write back from
Miscellaneous
Govt. Accounts
2
Certificate of
Records
15th April
verification of
15th October
furniture in the
section
3
Register of UnA.G
5th July & 5th
posted Items
Jan
4
Report of items
F.M
1st Nov & 1st
outstanding
May
under P.F
suspense for half
year ending 30th
Sept/31st March
QUARTERLY
1
Arrear Report
F.M
3rd April, July,
Oct & Jan
3
4
Register of
treasury
irregularities
Register of
wanting
nominations
GPF Manual
T.M.
DAG (P.F)
10th April,
July, Oct &
Jan
th
10 April,
July, Oct &
Jan
Authority / Remarks
O.O.No.4/TM dt.29.4.57
C&AGs Lr.No.2408 TAdmn II/232 67 dt.21.9.67
O.O.No.6/BK dt.15.6.59
O.O.No.BK/A/1-66-67 dt.
15.4.66
O.O.No.233/records &
dt.6.8.54
O.O.No.PF I/Genl/101
dt.17.5.67
O.O.No.18/TM/dt.1.12.54
and O.O.No.14/TM
dt.17.12.56
O.O.No.10/TM dt.7.5.62
DAGs order dt.22-8-68 and
para 3.2 of PF Manual
Page No. 328
Appendix III
No
due
DAG (PF)
5
Register of
(through
defective F.W
ITA)
applications
received &
referred to
Finance
Department of
the State
Government
6
Periodical review
-doof RB cases
7
Register showing
A.G
the Missing
credits adjusted
in the accounts
by Debit to P.F
Suspense
subsequently
traced
8
Register of
D.A.G(P.F)
Statistics
through
F.M
A.G
9
Amounts written
off to Misc.
Govt. A/c
AG
10 Report on review
through
of Minus
DAG
Balance cases
(Funds)
with full details
F.M.
11 Information for
the Report on
Unposted Items
DAG(PF)
12 Register of
document
impounded
12 Complaints
Register delay in
settlement of
personal claims.
Complaints
received up to
31st March,30th
June, 30th
September, 31st
December
GPF Manual
When due
10th April,
July, Oct &
Jan
25th
Authority / Remarks
Sub-para below item para
7.6.8 of PF Manual
FMI/GI/86-87/54 dt.18.11.86
29th April,
July, Oct &
Jan
S.O.No.PFI/29/Genl/dt.3.2.60
and Para 8.23.6 of PF Manual
30th Jan,30th
April, 30th
July, 30th Oct
1st May, 1st
Aug, 1st Nov,
1st Jan
20th of April,
July, October
& January
O.O.No.TA/II-7/75-76/8
dt.3.1.76
20th of Sep,
Dec, Marcg &
June
5th Jan, April,
July & Oct
H.Qrs letter No. 312/ AC II

207-2003-III dated 17.6.2004
15th of April,
July, October
& January

O.O. 21/FM(c) G/93-94 153
dated 19.5.90
O.O.F.M.I/GII/85-86/253
dt.3.9.85
TM/AGI/A/X-487/1981-82
84 dt.9.9.81
Page No. 329
Appendix III
Sl. Name of Return
No
1
2
Register of F.W
cases called for
Vacancy Position
Calendar of
Returns
Monthly
Progress Report
Indent for
stationery
5
6
7
8
10
11
12
13
14
To whom
due
DAG
(Funds)
DAG
(Funds)
DAG
(Funds)
When due
MONTHLY
1st
Authority / Remarks

Sr.DAGs orders dt.5.5.79
5th
F.M
5th
E.S.III
(Stationary
Branch)
F.M
5th
O.O.No.TM I/C-12/71-72
dt.19.5.71 & para 9.11 of PF
Manual
O.O.No.54/Est/dt.2.11.50 &
O.O.No.58/Est dt.1.9.50
O.O.No.15/53 dt.13.7.51
5th
F.M
5th
DAG(PF)
through
F.M
F.M
10th and 25th
Para 7.6.5 of P.F Manual
8th
T.M
12th
Report regarding
Credit/Debits
adjusted on the
basis of collateral
evidence
Review of
Outstanding
F.W/R.B cases
F.M
15th
A.G
15th
Para 7.6.5 and 7.6.6 8.22.3,

of PF Manual
Particulars of
U.P items (Unitwise) in the
prescribed
proforma
F.M
Within 12
days after
closing
accounts
List of wanting
PF schedules
Register of small
balance dormants
a/c and minus
balance
Register of Final
Withdrawal
application
List of Final
Payment
vouchers
Consolidated list
of monthly PF
Schedules
GPF Manual
Page No. 330
Appendix III
Sl. Name of Return
No
15
16
17
18
19
20
21
22
Progress Reports
on the clearance
of U.P Items in
P.F group
Review of
Calendar of
Returns of PF
Report regarding
cases where P.F
Suspense is
operated
Counterfoils of
Payment
Authorisations
issued by this
office with
Subscribers
Status Report
Review Register
regarding check
of recovery of
Temporary
Advances
Consolidated list
of wanting
schedules
Report of
Absentees
Indent for forms
23
List of Officials
working in the
section
24
Review report
regarding
wanting PF
schedules
Register showing
the Missing
credits adjusted
in the accounts
by debit to
Provident Fund.
25
GPF Manual
To whom
due
DAG(P.F)
When due
Authority / Remarks
DAG(P.F)
Within 12
days after
closing
accounts
15th
A.G
15th
O.O.No.6/TA/dt.6.3.54 Para
8.23 of PF Manual
I.T.A
18th
D.A.G(P.F)
15 days after O.O.No.PF I/Genl/401

dt.9.6.70 & Para 5.4 of PF
the
compilation of Manual
accounts
D.A.G(P.F)
20th
E.S.II
Forms
Section
E.S.II
21st & last day

of the month
4th week of
each month
25th
A.G
15th
D.A.G(P.F)
thro T.A
Sec.
29th
AGs orders dt.14.10.59 on

Test Audit Sections Note
S.O.No.PFI/29/genl dt.3.2.60
& para 8.23.6 of PF Manual

O.O.No.2/ES dt.8.6.54
O.O.No.159/From
dt.10.10.58
O.O.No.2/83 dt.8.6.50
Page No. 331
Appendix III
Sl. Name of Return
No
Suspense
subsequently
traced.
27 Review note on
Progress Reports
of P.F Sections
28 Refister of FW
applications
called for
29 Register of Writ
petitions
1
2
3
4
Final Withdrawal
of P.F&R.B
cases
Report regarding
the disposal of
complaints
received &
outstanding for
over a fortnight
-doProgress Register
to watch progress
of posting of P.F
Accounts
To whom
due
When due
Authority / Remarks
A.G
10th
O.O.No.TM/C/8 dt.1.5.86
DAG(PF)
1st
sub para below 7.7. of PF

manual
DAG(PF)
5th
FORTNIGHTLY
D.A.G
10th & 25th
(Funds)
F.M
14th & 29th
D.A.G
(Funds)
DAG
(Funds)
-doEvery second
week
S.O dt.16.4.57 & Para 8.22.2

of PF Manual
-doO.O.No.FM/GI/86-87/74
dt.22.1.87 and Para 8.8.6 of
PF Manual

NIL
GPF Manual
Page No. 332
Appendix IV
APPENDIX IV
Calendar of Returns in respect of EDP (GPF)
PART I ANNUAL RETURNS DUE TO OUTSIDE AUTHORITIES
Sl.
No.
1
Name of
Return
Issue of Annual
Statements of
Accounts to
Subscribers
To Whom
When
Due
due
ANNUAL
Subscribers 31st July
Authority / Remarks
Hqrs.No.298-AccountsEnt/243-2000 dt.19.5.2000
PART II RETURNS DUE TO BRANCH OFFICER

Sl.
No.
Name of
Return
To Whom
Due
When
due
ANNUAL
31st May
Branch
Officer
30th June

Para 8.13 read with
Headquarters Officer Do
Lr.No.2459-T.A II/302-78
dt.3.10.78
CAGs Lr.No.569
Admn.123,50, dt.24.2.57 Para
8.2.2 of the Manual
Order of A.G on Test Audit
Note 7 & Para 2.1.6 of PF
Manual
a) Totalling of
deposits,
withdrawals,
calculation of
interest and
striking the
closing balance
Completion of
Balance
Compilation
Preparation of
Annual Account
Slips
Branch
Officer
Branch
Officer
31st July
Posting of
Opening Balance
Branch
Officer
25th Aug.
Opening of
Alphabetical
Index Register
Branch
Officer
30th Sept
2
3
Section Officers
Note Book
GPF Manual
Branch
Officer
MONTHLY
1st
Authority / Remarks
17/TM/dt.25.9.61
Page No. 333
Appendix IV
Sl.
No.
2
5
6
Name of
Return
Register of
Dormant
Accounts / Small
Balances / Minus
Balances
Selection
Register for
review of
postings etc by
Section Officer
Register of items
transferred to
unclaimed PF
Deposits (Form
No.18)
Despatch
Register
Register of
Unposted items
To Whom
Due
Branch
Officer
When
due
5th
Authority / Remarks
Branch
Officer
5th
Branch
Officer
15th
Branch
Officer
Branch
Officer
18th
OO No.66/TA dt.26.6.52
Despatch
Register of
account slips
Register for
watching the
receipts of fund
schedules,
vouchers etc
Completion of
monthly postings,
closing and
submission of PF
Broadsheet (unit
as well as
Consolidated
Broadsheet)
Branch
Officer
Within a
week after
completion
of a/cs
25th July
onwards
Branch
Officer
Last day of
the month
O.O.No.SPEI 6/51-52/26
dt.20.7.51 & O.O.No.PF
I/I/Genl.dt.1.4.58 Para 8.4.2 of
PF Manual
Branch
Officer
From Sept
to May on
the dates
fixed in the
programme
drawn up
C&AGs DO No.2408-TAdmn II/232-67 dt.21.9.67

Para 8.8.5 & 8.9 of PF Manual
Purport Register
Calendar of
Returns
Confidential
Purport Register
Branch
Officer
Branch
Officer
Branch
Officer
7
8
GPF Manual
WEEKLY
1st working
day
st
1 working
day
1st working
day
O.O.No.PF I/genl/101
dt.17.3.67
O.O.PF I/201/G I dt.19.11.59
O.O.No.40/TM dt.11.5.51 &

O.O.No.61 dt 22.6.51
O.O.No.20/TM dt.4.4.51
O.O.No.26/EST dt.15.12.53
Page No. 334
Appendix IV
Sl.
No.
4
Name of
Return
Register of
complaints
Purport Register
of letter received
from C & AG
Register showing
progress in
posting of PF
accounts
Admission
Purport Register
To Whom
Due
Branch
Officer
When
due
st
1 working
day
Authority / Remarks
Branch
Officer
1st working
day
O.O.No.40/TM dt.11.5.51 &

O.O.No.61 dt.22.6.51
Branch
Officer
1st working
day
O.O.No.FM (C)/G I/86-87/74

dt.22.1.87
Branch
Officer
1st working
day
O.O.No.40/TM dt.11.5.51 &

O.O.No.61 dt 22.6.51
PART III RETURNS DUE TO D.A.G/A.G OR OTHER SECTIONS WITHIN

THE OFFICE
Sl.
No.
Name of
Return
To Whom
due
Adjustment of
Interest
Thru FM(C)
to Book
Time Schedule
for the closing
of PF Accounts
to be put up for
approval
Review of
Balance (State)
(Material for )
Report of
outstanding
work done by
staff of PF
Section
Report
regarding the
issue of Annual
Account
Statement to
D.A.G
3
4
GPF Manual
When due
ANNUAL
5 days after
Balance
Compilation
is over or
25th June
whichever
is earlier
15th August
Authority / Remarks
Para 418 (i) & 426 of
Manual
C&AGs Lr.No.2408 T-Admn

II/232-67 dt.21.9.67
F.M (C)
31st July
DAG
(Funds) thru
ES I
15th March
O.O.No.ES I/A 3/G.F/712 Vol.

III/30.12.70
FM (C)
20th August
Sr.DAGs Order on C&AGs

Lr.No.1172 Admn III 90-61
dt.28.7.61
O.O.No.6/BK dt.15.6.59
Page No. 335
Appendix IV
Sl.
No.
6
Name of
Return
the Subscribers
Annual Census
of Ledger
Cards
Certificate of
verification of
furniture in the
section
Material of
Unposted Items
Materials for
the report to
Hqrs on
Incomplete PF
accounts /
Missing Credit
/ Missing debit
Arrear Report
3
4
1
2
3
Report Register
on the state of
work and
arrears in PF
Group
indicating
measure
proposed for
improving the
work
Register of
Statistics
Vacancy
Position
Calendar of
Returns
Monthly
Progress Report
GPF Manual
To Whom
due
When due
FM(C)
10th August
Authority / Remarks
HALF YEARLY
Records
15th April O.O.No.233/Records dt.6.8.54
15th October
QUARTERLY
FM(C)
31st March
30th June
30th Sept
30th Dec
F.M(C)
10th Oct
10th Jan
10th Apr
10th July
F.M(C)
A.G
3rd April,
July, Oct
and Jan
4th Feb,
May, Aug,
Nov
30th Jan,
April, July,
Oct
MONTHLY
DAG(Funds)
1st
D.A.G (PF)
thru F.M(C)
DAG
(Funds)
5th
FM(C)
5th
Hqrs.Lr.No.312/ACII/2072003-III dt.17.6.2004
Hqrs.Lr.No.312/ACII/2072003 dt.17.6.2004 & H.Qrs. lr.
no. 1139-T/AdmnII/237-64 dt.
20/2/64 and Para 8.11.1(x) of
PF Manual
O.O.No.18/TM dt.1.12.54 and
O.O.No.14/TM dt.17.12.56
O.O.No.TM/
O.O.No.TA/II-7/75-76/8
dt.3.1.76
Sr.DAGs Orders dt.5.5.79
O.O.No.TM I/C-12/71-72
dt.19.5.71 & Para 9.11 of PF
Manual
O.O.No.54/EST dt.2.11.50 &
O.O.No.58/EST dt.1.9.50
Page No. 336
Appendix IV
Sl.
Name of
No.
Return
4
Indent for
Stationery
5
Report of Small
Balance,
dormant A/c &
minus balance
6
Particulars of
UP items (Unit
wise) in the
prescribed
proforma
7
Progress
reports on the
clearance of UP
items in PF
Group
8
Report of
absentees
To Whom
due
ES III
When due
5th
O.O.No.15/53 dt.13.7.51
FM(C)
5th
Entt Section
Within 12
days after
closure of
a/cs
DAG(PF)
Within 12
days after
closure of
a/cs
ES III
21st of last
day of the
month
4th week of
each month
25th
(a) Indent for

forms
(b) List of
Officials
working in the
section
Forms
Section
ESII
1.
Report
regarding the
disposal of
Complaints
received and
outstanding for
over a fortnight
Progress
register to
watch progress
of posting of
PF Accounts
FM
2.
DAG
(Funds)
BI-MONTHLY
14th & 29th
Every 2nd
week
Authority / Remarks
O.O. No.21 ES dated 8.6.54

O.O. No.1591 Form dated
10.10.58
O.O. No.2/83 dated 8.6.50
O.O. No.FM/GI/86-87/94 dated

22.1.87

NIL
GPF Manual
Page No. 337

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{for use in IA & AD Only}

Issued by the Accountant General (A&E), Karnataka, Bangalore

Title & Topics

Introduction, Constitution, Control & Duties

Decisions, Interpretations and Orders issued in

Compilation of Fund Accounts by Computers

Ledger and Broadsheets in the Computerised format

Broadsheets maintained in the System after

Annual Closing of Broadsheets done in computerized

Despatch of Accounts Slips

Updating the data base of mailing addresses

Objection Book in r/o PF suspense

PREFACE TO THE VI EDITION

(L. ANGAM CHAND SINGH)

Introduction, Constitution, Control and Duties

Introduction: - The Government of Karnataka has amended the Karnataka

The Government of Karnataka has also computerised the Treasury Accounting

With this latest advancement in rendering the Accounts by the Treasuries to

Introduction, Constitution, Control and Duties

In respect of accounting of recoveries effected from the pay bills, such as

Loans and Advances to Government Servants, Service Funds like Government

The schedules in respect of General Provident Fund are required to be

passed on to the concerned dealing assistant in the FM I & FM II sections. Schedules

In the Office of the Accountant General (A&E), Karnataka, the System of

Introduction, Constitution, Control and Duties

The Provident Fund Accounts of the following categories are maintained in

this office:o General Provident Fund of all State Government

The residuary work relating to the Settlement of balances in a few old

Constitution: - The Provident Fund Group in the Office of the Accountant

General (A&E) comprising of

Introduction, Constitution, Control and Duties

Each Section is headed by a Section Officer/Assistant Accounts Officer,

The sanctioned strength of each section, the distribution of work among

Funds Miscellaneous Section FM[C]: The Funds Miscellaneous - FM [C]

the overall performance of the Funds Group are in

FM(C) Section is entrusted with the following items of work.

Sending of Staff proposals for P.F Group to ES-I Section.

Maintenance of broad sheet relating to P.F Suspense

Distribution of Book figures

Check of nominations by Branch Officers

Maintaining consolidated broad sheet of GPF Accounts.

Introduction, Constitution, Control and Duties

Providing Documents, vouchers, cheques etc. to the various Investigating

1.3.2 Duties of the General Accountant in FM Section:

Deal with all correspondence of an important or general nature;

Maintain all the general cases and the Case Register;

Arrange for the annual closing of the Fund Accounts.

Propose transfer entries at periodical intervals for adjusting interest on Fund

Arrange for the concurrent settlement of mistakes;

Quarterly report on Completion of incomplete accounts on the

Quarterly report on Disposal of final withdrawal cases (including

Quarterly Report on Missing Credits / Debit and Unposted items

Introduction, Constitution, Control and Duties

Half-yearly report relating to clearance of items under Provident

Annual report relating to the despatch of Annual Account

Any other duty specially assigned to him.

Note: For more details refer to Annexure 1 to this Chapter.