Refund of Money Deposited to GPF/ Suspense Head – Procedure

Government of West Bengal
Finance Department
Audit Branch
Writers’ Buildings, Kolkata-700 001.

No. 10263-F(Y), Dated: 18.12.2012.

MEMORANDUM

Sub: Procedure for refund of money Deposited to GPF Account or Suspense Head of Account in respect of the Officers of All India Services covered under New Pension Scheme.

This Department vide Notification No. 1069-F(Y) dated 03.02.2012 prescribed the procedures for the implementation of the ‘New Pension Scheme’ [NPS] of the Government of India applicable for the All India Service [AIS] Officers borne on West Bengal Cadre on or after 01.01.2004.

In paragraph 1(c) of the said Notification it was stated that “On amendment of the All India Service (Death cum Retirement Benefit) Rules, 1958 and the All India Service (Provident Fund) Rules, 1955, the benefits of the Defined Benefit Pension and General Provident Fund shall not be available to the new recruits. The AIS Officer who is covered under NPS but so far contributed to General Provident Fund/or any other fund or account, his entire contribution to the General Provident Fund Accounts/ or any other fund or account shall be refunded to him by the concerned DDO in consultation with the DTA and Office of the Pr. A.G. (A&E) WB and that amount may be deposited by the concerned AIS Officer for payment of backlog contribution to the NPS.”

It has come to the notice of this Department that prior to issuance of this Department Notification No. 1069-F(Y) dated 03.02.2012, some amount have been deposited either under the Major head ‘8658 – Suspense Accounts’ or under the Major head ‘8009 – State Provident Fund’ by way of deduction from the regular salary bills of the Officers of All India Services who were covered under New Pension Scheme. In most of the cases it was either been deposited under the Suspense Head “8658-00-120-026-20-Deposit Suspense Account” or GPF Head “8009-01-104-001-19-All India Services Provident Fund”.

Now, in terms of para 1(c) of the said Notification dated 03.02.2012 it is required to refund the money which were erroneously deposited in those accounts for depositing the same to the account of the concerned AIS Officers under the New Pension Scheme as their own ‘Arrear Backlog Contribution’.

The matter regarding the refund of the amount has been consulted with the Office of the Accountant Genera) (A&E) West Bengal and as per their suggestions vide their Letter No. A.M.-1/3-61/569 dated 30.10.2012 read with D.O. FUND I/AIS(PF)/Pre-Jan.2004/Out-56 dated 21.11.2012, the following procedure have been prescribed by the Government for withdrawal of the amount erroneously deposited under the heads of accounts ‘8658- Unclassified Suspense’ or ‘8009-General Provident Fund’:

(A) For refund of the money deposited under Major head ‘8658- Unclassified Suspense’:

(i) A Statement showing the drawal head of account [14-Digit head of account-upto Detail Head], Voucher No. & Date, Challan No. & Challan Date [to be collected from the concerned Treasury], Name of Treasury, Amount deducted under the head for each month for the entire period of Deposit shall be prepared by the head of Office and shall be verified by the DDO/DDOs from the concerned Treasury(s). The Head of office shall submit such verified Statement to the O/o. the Accountant General (A&E) West Bengal for confirmation of the balance under the said head in the account of the concerned Officer,

(ii) After getting the confirmation of the balance from the O/o. the Accountant General (A&E) West Bengal, a Sanction Order shall be issued by the Head of Office for the withdrawal of the amount from the head of account where it was originally deposited with detail head “10-Payments” by transfer-credit to the head “8342 – Other Deposits – 00 – 117 – Defined Contribution Pension Scheme – 002 -Members’ Subscription for AIS NPS under Tier I – 07-Deposit”,

(iii) A Transfer-credit Bill under T.R. Form No. 43 along with the above mentioned Sanction Order and Balance confirmation Certificate from the Accountant General (A&E) West Bengal along with Schedule-IV for depositing Backlog Contribution under head ‘8342-00-117-002-07″ shall be submitted to the Treasury by the concerned DDO where the AIS Officer is posted,

(iv) Information of such drawal shall be given to the Directorate of Treasuries & Accounts, West Bengal, who will arrange to credit the amount to the NPS Account of the concerned Officer.

(B) For refund of the money deposited under Major head ‘8009-P.F. Account’:

(I) (i) A Statement showing the head of account [14-Digit head of account-upto Detail Head], Voucher No. & Date, Challan No. & Challan Date [to be collected from the concerned Treasury], Name of Treasury, Amount deducted under the head for each month for the entire period of Deposit prepared by the head of Office and shall be verified by the DDO/DDOs from the concerned Treasury(s) and shall be submitted to the O/o. the Accountant General (A&E) West Bengal along with the (ii) Form No, XV complete in all respect including (iii) detail of Temporary Advance(s) and Non-refundable withdrawal(s) sanctioned and paid (if any), if no advance/ withdrawal is made a certificate to that effect has to be submitted. Copy of the Form No. XV is enclosed with Memorandum. Form No. XV duly completed in all respect and signed by the Head of Office or Cadre Controlling Cell shall be submitted to the O/o. the Accountant General (A&E) West Bengal,

(II) After obtaining ‘Authority’ from the O/o. the Accountant General (A&E) West Bengal a Bill under T.R. Form No. 50 along with the Authority of the Accountant General (A&E) West Bengal and the Schedule-IV for depositing Backlog Contribution under head ‘8342-00-117-002-07″ shall be submitted to the Treasury by the concerned DDO where the AIS Officer is posted,

(III) Information of such drawal shall be given to the Directorate of Treasuries & Accounts, West Bengal, who will arrange to credit the amount to the NPS Account of the concerned Officer.

Sd/- H. K. Dwivedi
Secretary to the Government of West Bengal.

No. 10263-F dated 18.12.2012