Principal Accounts Office 
PROCEDURE FOR THE MAINTENANCE OF GPF ACCOUNTS OF GROUP `D' EMPLOYEES OF THE CENTRAL GOVERNMENT
Maintenance of GPF Accounts
7.1The detailed procedure to be followed by the Heads of Office for the maintenance of the GPF Accounts of Group `D' employees of the Central Government has been prescribed in the Ministry of Finance(Department of Expenditure) O.M.No. 52(2)-EV/60 dated the 27th June,1960 reproduced in Appendix 49 of Chowdhary's Compilation of the CSR Vol.II(Part II), 12th Edition. Some important provisions of the said procedure are briefly stated in the ensuing paragraphs.
Allotment of GPF Account Number
7.2All permanent employees and temporary employees in continuous service for more than one year should be admitted to the fund and assigned account numbers, which should be duly intimated to the subscribers.
GPF Ledger
7.3A ledger account for each subscriber should be maintained in the prescribed form. These forms should be in bound volumes, which should be machine numbered.
Schedule of GPF recoveries
7.4Each month the Drawing Officer should prepare a schedule of GPF deductions for posting in the ledger accounts. The schedule of GPF deductions should not be enclosed to the pay bill but, instead, a certificate in the prescribed form should be attached to the pay bills, indicating the total amount deducted as GPF subscriptions and as refund of advances.
Entries in GPF accounts of subscriber
7.5The Head of Office should initial the entries in the P.F. Accounts monthly, as a token of check of the correct postings of the amount of subscriptions deducted, refund of advances and drawal of advances, part final and final payments.
Broadsheet of GPF
7.6A broadsheet in the prescribed form should be maintained by each Head of Office. All deposits and withdrawals posted in the ledgers should also be posted in the broadsheet. The broadsheet should be posted direct from the ledgers and not from the schedules or vouchers. The broadsheet should be closed on or before the 5th of the following month and submitted to the Head of Office for review.
7.7The Head of Office should ensure that the amount as booked in broadsheet agrees with the total of the certificate of deductions attached to the pay bills and the payments made during the month.
GPF nominations
7.8Nominations in the prescribed form should be obtained/scrutinised in accordance with the GPF Rules and kept in the personal custody of the Head of Office. A note to this effect should also be kept in the ledger as well as in the General Index Ledger to be maintained in the prescribed form.
Transfer of Accounts
7.9In the case of transfer of any employee from one office to another, his account should be transferred to the new Head of Office with a statement, showing the closing balance as on 31st March of the preceding financial year, which should include interest uptodate plus bonus if due, subscriptions and recovery of temporary advances monthwise drawal of advances/withdrawal if any, on or after 1st April, details of drawal of temporary advances/withdrawal and closing balance as on 31st March during the preceding three years. Two copies of the statement should also be furnished to the Head of the Department for noting and transmitting one copy to the concerned Pay and Accounts Officer.
Reconciliation of Accounts
7.10Each Drawing Officer should send every month to his Head of Department the totals of debits and credits in the prescribed form to enable the latter to arrive at the total credits and debits in respect of all the drawing officers in a month and to communicate the same to the concerned PAO for reconciliation.
Annual Calculation of interest on GPF deposits
7.11Interest for each year should be calculated and entered in the ledger accounts as well as in the broadsheet. The statement of interest thus credited should be forwarded to the Head of the Department to enable him to work out the consolidated figure in respect of all the DDOs under him and send a consolidated statement to the Accounts Officer for incorporation in the accounts.
Incentive Bonus
7.12Incentive bonus, wherever admissible, should be credited to the subscriber's account. The balance on which bonus shall be calculated would be the balance inclusive of the interest credited for the year.
Pass Books
7.13Instead of preparing and issuing annual statements of GPF balances to the subscribers, the Head of the Office should prepare and issue a Pass Book to each subscriber in the prescribed format. At the end of each year the Head of Office should collect the Pass Books of all the Group `D' employees for completion and return. In the case of transfer of any employee during the course of the year, his Pass Book should be completed and returned indicating the No. and date of the letter under which his GPF account has been transferred to the new office.
GPF final Payment
7.14In case of retirement, or death, or quitting of service, when the final payment of GPF money becomes payable, the Head of Office should obtain application in the prescribed form. The final payment of GPF money should be made after the account has been thoroughly checked. The Heads of Offices are authorised to make final payment of GPF money without reference to the Accounts Officer concerned.
Payment under DLI Scheme
7.15In the case of death in harness, the Head of Office should ensure that final payment made includes the amount admissible under Deposit Linked Insurance Scheme under Rule 33A of GPF (C.S.)Rules.