Measures to Avoid Fraudulent Withdrawal from GP Fund – AG 21.04.1994
OFFICE MEMORANDUM
Subject: Avoid Fraudulent Withdrawal
The incidence of fraudulent payments etc. out of G.P. Fund Accounts has become a serious matter of concern. Different cases regarding fraudulent drawn payment out of G.P. Fund account have been examined and it has been considered that certain measures should be taken to control the occurrence of fraud. Although G.P. Fund rules presently applicable, the provision of rules in manual, Treasury Rules and G.M. manuals provide detailed orders and rules to process the G.P. Fund cases. It is observed that in case these are implemented in true spirit, fraud and irregular payments can be avoided, and such deficiencies can be curbed. Therefore it is once again directed that the relevant Rules/Orders with reference to the payment of G.P. Fund may be complied with strictly.
- In addition to that, however, following instructions are issued for strict compliance, which must be kept in view while admitting the G.P. Fund advance bills etc.
- MAINTENANCE OF INWARD REGISTER.
A register for the purpose may be maintained which will remain in the custody of the Sectional A.A.O. All the G.P. Fund balances received from other DDOs in the shape of scaled credit memo may be diarized in the register and following particulars must be noted therein.i. Serial No.
ii. No. and date of scaled credit memo with name of DDO/AG.
iii. Name of subscriber.
iv. G.P. Fund account No. of other DDO from where the balance is transferred.
v. G.P. Fund Account No. in which the balance is transferred.
vi. Month of Account in which the balance is transferred.
vii. Interest on balance allowed upto………….
viii. Signature of Incharge of Fund Section.
ix. Counter signature of DDO/AO.
The above register will be kept under lock and key by the Incharge of Fund Section.
OUTWARD REGISTER.
The similar register for the balance transferred to other DDO’s may be maintained to note above particulars of the subscribers whose balance is being transferred to other DDO/AO. This register will also be in the safe custody of Incharge of Fund Section. All the scaled credit memos received and issued will be entered in the calendar months. At the end of a month these will be accounted for in the Broad sheet and Ledger Cards. The year-wise detail (noted on the reverse of a Inward credit Memo) must be noted in the Ledger Card of the subscriber.
- POST AUDIT.
Post audit of the passed bill must be conducted after the close of monthly accounts. It will help to detect the money drawn fraudulently. - MAINTENANCE OF LEDGER CARDS.
The following information may be noted on the Ledger Cards:
i. Name of the subscriber.
ii. Father’s Name.
iii. Date of birth.
iv. Date of entry into Govt. Service.
v. Office address.
The A.A.O. of G.P. Fund Section is required to check all the previous balances in the Ledger cards existing at closing balance may be attested over his full dated signature. Any doubtful ledger card of a subscriber may thoroughly be investigated.
Any correction and overwriting in Ledger Card should be attested by the Incharge of Fund Section over his full dated signatures.
Superfluous entries should not be made on the Ledger Card except in the column provided for the purpose. Any payment authorized must be noted in the remarks col. of the Ledger card.
Sanctions initiated in audit for advances granted to the Govt. servants may be maintained properly.
Specimen signatures file duly signed by the signature made on a bill, invariably be maintained of all the DDOs which will remain in the custody of Incharge of the Fund Section.
G.P. Fund balances received from other DDO/AG Office over ₹50,000/- may be got confirmed before making any payment.
OPENING OF A DUPLICATE LEDGER CARD.
Duplicate Ledger Cards should be re-constructed only after obtaining the permission of the D.A.G. (Funds) and after proper investigation about the loss. New Ledger Card opened during the year, the particulars thereon must be attested by the Incharge of Fund Section.
The entries in the Ledger Cards must be tallied with the relevant entries of broad sheet, while making final payment to subscribers to avoid bogus posting in Ledger cards. Timely preparation of Accounts in Broad Sheets and Ledger Cards must be ensured.
