DEFENCE ACCOUNTS DEPARTMENT

1 DEFENCE ACCOUNTS DEPARTMENT OFFICE MANUAL PART-V FOR CDA (FUNDS) (REVISED EDITION 2016) For use of DEFENCE ACCOUNTS DEPARTMENT only Issued by the authority of CONTROLLER GENERAL OF DEFENCE ACCOUNTS Revision of Office Manual Part V (i) 1979 (ii) 2002 DEFENCE ACCOUNTS DEPARTMENT /Controller General of DEFENCE ACCOUNTS For use in DEFENCE ACCOUNTS DEPARTMENT Printed by Controller of DEFENCE ACCOUNTS (Funds), Meerut Disclaimer: This manual is intended for guidance of officers and staff of DEFENCE ACCOUNTS DEPARTMENT and should not be quoted in correspondence with offices outside the DEPARTMENT . Nothing in this manual will be held to supersede any standing rule or order of Govt. of India with which it may be at variance. Website: Email: OFFICE MANUAL PART V ( provident fund ) CONTENTS Subject Paras Pages Chapter I General 1 to 328 1-70 Chapter II GP fund (DS) 329 to 487 72-132 Chapter III fund 488 to 646 134-188 Chapter IV (I) 1962 647 to 724 190-197 CHAPTER I General CONTENTS Section Subject Paras Page 1.

2 Types of provident Funds on the DEFENCE Side and Offices responsible for maintenance of their ACCOUNTS 1 to 14 1-3 2. Definition of terms 15 to 18 4 3. Compulsory nature of provident Funds 19 to 25 4-5 4. Title of Industrial and Non-Industrial employees for joining the various provident Funds 26 to 33 5-6 5. Allotment of provident fund account No. 34 to 43 6-7 6. Nominations 44 to 66 7-11 7. Admission to provident Funds and allotment of account numbers 67 to 83 11-13 8. Subscriptions to provident Funds 84 to 91 13-14 9. Government Contribution 92 to 100 14-15 10. Interest on provident Funds 101 to 116 15-19 11. Advances and Withdrawals 117 to 142 19-22 12. Payment of bills on account of advances and withdrawals 143 to 159 22-24 13. Withdrawals for payment of premia towards Insurance Policies and Family Pension Funds 160 to 188 25 14. Annual ACCOUNTS Statements 189 to 194 25-26 15.

3 Complaints from subscribers on annual statement of ACCOUNTS 195 to 202 26-27 16. Final Payment of accumulation in provident Funds 203 to 218 27-31 16A. Incentive Bonus 219 to 222 32 17. Transfer of fund ACCOUNTS 223 to 264 33-37 18. Subscribers on deputation to Civil and other departments 265 to 275 37-39 19. Unclaimed and lapsed deposits 276 to 285 39 20. Review of balances 286 to 293 40 21. Cash requirement and budget estimates 294 to 301 40-41 22. Recovery of demands/dues from provident fund assets 302 to 307 41 23. Overpayment in respect of provident Funds 308 to 313 42-43 24. Pensionable service(applicable to Contributory provident fund only) 314 to 319 43 25. Relaxation of Rules 320 to 322 44 26. Delegation of financial powers in respect of the various provident fund Rules 323 to 328 44-45 List of Registers and forms and their specimens Annexure-A 46-67 Fly Leaf Instructions for maintenance of the Registers Appendix- A 68-70 CHAPTER I GENERAL SECTION I Types of provident fund on the DEFENCE side and offices responsible for maintenance/audit of the ACCOUNTS .

4 1. The DEFENCE ACCOUNTS DEPARTMENT is responsible for maintenance/audit of provident fund ACCOUNTS and connected items of work as detailed in para 6 below 2. Objectives: (a) Objectives of provident fund offices/ sections are: (i) Maintenance of provident fund account correct and complete in all respects and timely issue of annual account slips to subscribers. (ii) Expeditious payment of claims on account of advances/withdrawals, wherever such claims are paid by fund Sections/offices. (iii) Prompt settlement of claims on subscribers becoming non-effective. (b) Objectives of provident fund Audit sections are to ensure that provident fund Sections function on prescribed lines. 3. provident fund can broadly be classified into two types viz. Contributory and non-contributory. 4. Contributory provident Funds, meant for employees who are not eligible for pensionary benefits, are those in respect of which Government makes matching contributions to the subscriptions realised from members to the extent admissible under rules.

5 The matching contributions given by Government are in lieu of pensionary benefits. Note: Contributory provident Funds ACCOUNTS of subscribers (own) and Government contributions, with accumulated interest are kept separately. 5. Non-Contributory provident Funds are meant for pensionable employees. No matching contributions are made by Government in respect of non-contributory provident Funds. 6. The following are the contributory and non-contributory provident Funds in vogue on the DEFENCE side. (a) Contributory provident Funds: (i) Funds (Indian Ordnance DEPARTMENT provident Funds). (ii) fund (Indian Ordnance Factories Workmen's provident fund ). (iii) fund (Indian Naval Dockyard Workmen's provident fund ).

6 (iv) fund (I) 1962 [Contributory provident fund (India) 1962]. (b) Non-Contributory provident Funds: (i) fund ( DEFENCE Services Officers provident fund ). (ii) fund (Armed Forces Personnel provident fund ). (iii) G. P. fund ( ) [General provident fund ] [Central Services]. (iv) fund ( ) (General provident fund ) ( DEFENCE Services). Note: Officers and personnel of the DEFENCE ACCOUNTS DEPARTMENT are governed by G. P. fund (C. S.) Rules. 7. Extent of application and eligibility to join the various provident Funds:- Extent of application of the various provident Funds and eligibility of officers and others to join them are contained in the relevant rules of the Funds concerned and orders issued from time to time. 8. Offices responsible for maintenance of ACCOUNTS of the various provident Funds: ACCOUNTS in respect of the provident Funds referred to in para 6 above are maintained in the Offices as shown below Name of the Office fund ACCOUNTS Maintained (1) (2) (i) PCDA(O) Pune fund in respect of Army Officers.

7 (ii) PAOs(ORs) Under respective regional PCsDA/CsDA fund in respect of JCOs/ORs/NCsE of the Corps/ Regiment concerned. (iii) CDA (Funds) Meerut General provident fund (DS), IOFWP fund and CP fund (I) in respect of all Civilian subscribers (including officers) falling under Payment Jurisdiction of Distributed Data Processing Controllers, GP Funds (CS) in respect of all DAD personnel, GP fund (DS) in respect of all the Civilian labour Officers of the Central Pool. DEFENCE Civilians of Army who are posted to Inter Services Organisation etc on short term/ tenure basis WEF1-12-88, Group C&D employees as well as combatant enrolled of DEFENCE (HQ) security Troops attached to security office Ministry of DEFENCE . (iv) PCDA (Navy) Mumbai GP fund (DS) and INDWP fund in respect of all Civilians including the officers of the Navy except Naval (R&D) Civilian and GP fund (DS) in respect of the Civilian Labour Officers of the Central Pool serving in Naval Establishments, GPF A/Cs of DEFENCE Civilians of Navy who are posted to Inter Service organisations etc on short term/ tenure basis.

8 (v) PCDA (WC), Chandigarh These Controllers are not fund maintaining Controllers. However, under the Distributed Data Processing System, these Controllers are to watch receipt of all GPF Schedules from units located in their jurisdiction, reconcile the compiled actual and schedule amount through medium of schedule control register, prepare batches of schedules for facilitating Data entry, checking of Edit List obtained during validation of Data on the Computer and to propose correction, obtaining of clarification, correction etc on observations thrown out by the Computer during review of ACCOUNTS and obtaining Wanting Schedules, Missing Credits etc from units. (vi) PCDA (NC), Jammu -do- (vii) CDA, Patna -do- (viii) CDA (Army) Meerut -do- (ix) PCDA (SC), Pune -do- (x) CDA Guwahati -do- (xi) CDA Chennai -do- (xii) PCDA( ) Lucknow -do- (xiii) PCDA New Delhi.

9 fund ACCOUNTS of Civilians serving in AFHQ who are regular incumbents of Armed Forces HQrs. posts. (xiv) PCDA (R & D) New Delhi. GPF/CPF/IOFWP fund ACCOUNTS of Civilians serving in R&D Organisation including Naval (R&D) Civilians and (R&D) Formations attached to Factories. (xv) Principal Controller of ACCOUNTS (Fys) Kolkata IODP fund , GPF(DS), IOFWP fund and CP fund (I) in respect of subscribers from Ordnance and Clothing Factories and attached Inspectorates, GP fund (DS) in respect of Civilians Labour Officers of the Central Pool. (xvi) PAO (GREF) Pune, under PCDA(BR) Delhi Cantt. fund ACCOUNTS of GREF Personnel. (xvii) PAO Ministry of DEFENCE New Delhi. GP fund (CS) in respect of subscribers serving in the Ministry of DEFENCE . (xviii) Naval Pay office Mumbai. DSOP fund and AFPP Funds in respect of Service Officers and personnel of Indian Navy. (xix) Air Force Central ACCOUNTS Office New Delhi.

10 DSOP fund , AFPP fund , GPF (DS), CP fund (I) and IOFWP fund in respect of all service and civilians officers and personnel of the Air Force, GPF (DS) in respect of Civilian labour Officers of the Central pool. GPF ACCOUNTS of DEFENCE Civilian Employees belonging to Armed Forces HQrs working at Air HQrs. Note 1: provident fund ACCOUNTS maintained by Naval Pay Office and Air Force Central ACCOUNTS Office is audited by the IRLA Section of PCDA (Navy) and the Joint CDA (AF) New Delhi respectively. Note 2: With effect from provident fund ACCOUNTS of DEFENCE Civilians who are posted to Inter Service Organisations etc. on short term/ tenure basis will be maintained by their respective fund ACCOUNTS Officers who maintained their ACCOUNTS before their transfer to the Payment Jurisdiction of PCDA New Delhi. 9. Procedures and instructions common to all provident fund ACCOUNTS of Civilian personnel irrespective of the office, where the ACCOUNTS are maintained, are contained in this chapter.