Do's & Dont's

 A.   Instructions to Drawing Officers:

1.      Great care should be taken in noting the Account numbers correctly as otherwise the amounts deducted (recovered) are likely to be posted to wrong accounts. 
2.      Account number should be written in “Serial Order” (under Col.3) of the GPF schedule irrespective of the order in which the names of the subscribers occur in respective pay bill. 3.      The amount (in figures) under columns 5,6, and 7 of the GPF schedule should always be in whole rupees. 
4.      No entries without an Account number should be made.
5.      The account numbers in the previous month’s statement should be repeated and the reasons for the non-recovery of subscriptions and refunds of temporary advance (withdrawals such as ‘proceeded on leave’ from ……………….. ‘Transferred to ………………… Office …………….. District’ ‘Quit service’, ‘Died on ……………’Subscriptions discontinued’etc.,) should invariably be furnished in the ‘Remarks’ column. 6.      When new names are entered in the Statement other than those found in the previous months statement, the reason therefore (such as ‘New Subscribers’ ‘Returned from Leave’, ‘Transferred from ……………. Office …………………district’ ‘Resumed Subscriptions etc.,’) should invariably be noted in the remarks column overleaf. 7.      With regard to supplemental claims, month(s) to which the original claim(s) related should be furnished clearly and correctly in line 2 above ie., at the top of the form (or in the body of the form if more space is required). 
8.      Ordinarily only one line should be used for each subscriber, entries between line being, however strictly avoided. 
9.      The blanks against Total Deductions, Signature and Designation of Drawing Officer, Station and Date etc., should invariably be filled in the respective spaces allotted therefore and in the middle of the form. 
10.  The Account numbers would be furnished in full i.e., with the guided notation or letters such as GA (for General Administration) EDN (for Education) PW (for Public Works) etc., as intimated by the Accountant General.

B. Checks required to be exercised by by Drawing and Disbursing Officers.

11.  DDO should check before sanctioning any amount of Advance / Withdrawal of GPF to a subscriber that the amount applied for  is at the credit to his GPF account on the date of sanction with reference to the balance shown in his annual GPF statement of the previous year and subsequent advance withdrawal sanctioned to him if any. 
12.  DDO should ensure that the amount as mentioned in the bill is the same as actually applied for by the employee. 
13.  DDO should also see before passing the bill that the administrative sanction has been obtained in favour of applicant and for the amount  applied for. 
14.  DDO should check whether the sanction order has been issued in favour of the applicant. 
15.  In case of advance bill the Drawing Officer must sign the register of GPF advance recovery against the amount so sanctioned for ensuring monthly recovery. 
16.  Before passing the bill he must check totaling of the bill.
17.  DDO should ensure correct classification of the bill.

C. Instructions To Treasury Officers 

18.  Before passing the bill Treasury Officer must check the signature of the DDO for its genuineness by tallying it with the specimen signature of that DDO kept under his custody.
19.  In case of any confusion/inconsistency arising in regard to the signature of the DDO, Treasury Officer should immediately contact the DDO without passing the said bill. 
20.  Before passing the bill, he/she must check the totaling of the bill as well as sanction order issued in that connection. 
21.  Treasury Officer should pass the bill with his full satisfaction on other matters also like signature of the authorised person who collects the money from the Bank. 
22.  Treasury Officer should see whether the DDO’s code number is mentioned on the Bill and check its genuineness. 
23.  Treasury Officer should check the classification in regard to credit and debit vouchers. 

D. Do’s and Dont's for DDOs 

24.  Don’t forget to record the GPF account number in the service book of the Government Servant and in the Pay bill Register as soon as it is received from the Office of the A.G. (A&E),Bangalore.
25.  Don’t prepare GPF schedule in the form other than the prescribed format. 
26.  Don’t prepare the schedule in incomplete form. Name of the subscribers should not be written in abbreviated form. 
27.  Name of the subscriber, Account No and the amount indicated in the schedule should not be illegible. 
28.  Schedule should not be prepared in piecemeal for one establishment i.e., one schedule for Head of the  Office, one for Head Clerk, and other for UDC’s etc. 29.  Do not include more than 20 names in a schedule. 
30.  Under no circumstances name(s) of Group `D’ staff be included in the schedule meant for Group ‘A’ – ‘B’ or ‘C’ staff. 
31.  Do not prepare schedules without ascending order of the account number. 
32.  Do not include account numbers of various department in the same schedule. 
33.  Do not prepare GPF advance / partial final withdrawal in the same bill. 
34.  Do not prepare bill for advance or partial final withdrawal of Group `D’ employees with Group ‘A’ – ‘B’ or ‘C’ employees bill. 35.  Do not make delay in obtaining application for final payment from the retiree and in forwarding  the same to the Accountant General. 
36.  Do not forget to attach death certificate, Survival Certificate of the family of the deceased, succession certificate (if necessary) with the application for final payment of deceased employees. 
37.  Do not forward to the Accountant General incomplete application for final payment. 
38.  Do not forget to enclose a detailed statement of credits and deductions made during last one year of retirement / death of the Government Servant. 
39.  Do not forward application for final payment without dated signature of the subscriber /claimant and the Head of Office with his Office Seal. 
40.  DDO should not allow more withdrawal /advance to the subscribers in such a fashion that GPF account is used as a Savings Bank Account. 
41.  No advance to be sanctioned during last 6 months of service. 
42.  Incorrect classification in debit / credit vouchers should not be made.   
43. In case of death of subscriber who hasd commenced subscribing after June 2002, a copy of the nomination filed by the subscriber with the Drawing Officer may also be enclosed to the Final Withdrawal application.