Contributory pension scheme - new G.O.

GOVERNMENT OF ANDHRA PRADESH

ABSTRACT

NEW PENSION SYSTEM – Contributory Pension Scheme – DA arrears credited

to CSS – Clearing of DA arrears of CPS employees, which were hitherto credited

to CSS – Orders – Issued.

FINANCE (Pension.I) DEPARTMENT

GO Ms. No. 22 Dated 22nd January’ 2013

Read the following:-

Ref:- 1. GO Ms. No. 653, Dated 22/09/2004 of Finance (Pen.I) Dept.

2. GO Ms. No. 655, Dated 22/09/2004 of Finance (Pen.I) Dept.

3. Govt. Memo No. 23138-B/194/A2/Pen.I/2004, Dated

31/01/2007 of Finance (Pen.I) Department.

4. Govt. Lr. No. 16047-C/22/NPS/2009, Dated 26/10/2009

addressed to all Administrative departments in the Secretariat.

5. Lr. No. D2/10661/2009-11, Dated 28/07/2011 of DTA, AP, Hyd.

6. Govt. Memo No. 3941/572/TFR/2011, Dated 03/01/2012.

7. Lr. No. DII/CPS/10661/2011, Dtd. 27/07/12 of DTA, AP, Hyd.

8. GO Ms. No. 297, Dated 14/11/2012 of Finance (PC-I) Dept.

9. Lr. No. DII/CPS/10661/2011, Dated 01/12/2012 and

18/12/2012 of DTA, AP, Hyderabad.

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ORDER:

The Government in the GO 1st read above has introduced New Pension

System to the Government Employees appointed on or after 01.09.2004.

Accordingly, deductions at the applicable rates have been made from the

monthly salary of the employees towards their contributions.

2. In the Government Orders 2nd read above guidelines were issued, interalia,

for recovering arrears of CPS subscriptions @ one arrears subscription

along with current month subscription. The Government in the letter 4th read

above have informed that CPS deductions shall be recovered even for arrear

bills also.

3. The Director of Treasuries and Accounts in her letter 9th read above has

stated that whenever the Government enhanced Dearness Allowance payable to

the Government Employees, it is being ordered that the arrears of the Dearness

Allowance in respect of CPS employees should be credited to the Compulsory

Savings Scheme under the Head of Account: 8009-01-101-SH (03) and

accordingly based on the claims preferred by the Drawing and Disbursing

Officers concerned, bills were passed for adjustment to the CSS Account.

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Further the Government in GO 8th read above, while revising the rate of DA on

01.07.2012, ordered that, in respect of CPS Employees 10% of the DA arrears

should be credited to the PRAN Account of the individuals concerned along with

Government contribution and the remaining 90% be paid in cash.

4. Further, the Director of Treasuries and Accounts has requested the

Government for adopting the same analogy in respect of the DA arrears of

earlier periods, which were adjusted to the CSS Account.

5. After careful consideration and keeping in view of the stabilization of the

scheme, the Government hereby order that;

(a.) Out of DA arrears drawn and credited to the CSS account earlier in

respect of the employees covered under the New Pension System 90%

shall be paid in cash to the employees concerned and balance 10%

shall be credited to CPS head of account along with Government

contribution .

(b.) In case, where the CPS deductions are not affected from the date of

joining of the Government servant concerned in pursuance of the

instructions issued earlier or where there are deductions still due to be

made for some months, it shall be made out of the above said 90%

amount ordered to be paid in cash and only the balance amount shall

be paid in cash.

(c.) Interest on the amount outstanding in CSS account of each employee

till such adjustment, shall be calculated @ 8% for actual period of

such deposit and paid to the employee concerned in cash.

6. In the Government orders issued from time to time revising the rate of

Dearness allowance, it was ordered that the Drawing and Disbursing Officer

concerned shall maintain record of adjustment of DA arrears which was earlier

adjusted to the CSS and inform those details to the employee concerned in a

proforma (Annexure-II) prescribed for that purpose. Thus responsibility for

reconciliation and ensuring correctness of the deductions lies with the Drawing

and Disbursing Officer concerned.

7. The Drawing and Disbursing Officer(DDO) concerned shall prepare a

statement showing the details of deductions in the Annexure enclosed and

prefer a consolidated adjustment bill for the entire period in respect of each

employee. In case of transferred employees the details of deductions shall be

certified by the Drawing and Disbursing Officer of previous station and

countersigned by the Treasury Officer concerned. The Drawing and Disbursing

Officer shall also enclose necessary schedule in case the CSS amounts are

adjusted towards the CPS deductions of arrear periods as per Para.5(b.) above.

8. The Drawing and Disbursing Officer concerned shall prefer an

adjustment bill employee-wise transferring the CSS amounts as ordered at

Para.5 (a) or (b.) from the Head of Account: 8009-State Provident Funds 01-

Civil 101-General Provident Funds (03)-Compulsory Savings Scheme to the

Head of Account: 8342-Other Deposits 117-Defined Contribution Pension

Scheme for Government Employees (04)-A.P. State Government Employees

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Contributory Pension Scheme 001-Employees Contributions and for payment of

balance amount in cash. The DDO shall also prefer another bill under Head of

account 2049-Interest Payments 01-Interest on internal Debt 305-Management

of Debt (08)-Interest on impounded D.A. to Employees 450 interest (charged)

for payment of interest on outstanding amount in CSS account as at Para.5(c.).

The above process shall be completed by all the DDOs immediately.

9. All Departments of Secretariat are requested to issue suitable

instructions to the Heads of Departments under their control to follow the

instructions scrupulously as ordered at para 5 to 8 by the DDOs concerned

under their control.

10. The Director of Treasuries and Accounts, Andhra Pradesh, Hyderabad /

Pay and Accounts Officer, Andhra Pradesh, Hyderabad / Director of Works and

Accounts, Andhra Pradesh, Hyderabad shall issue suitable instructions to their

unit offices to scrutiny the bills preferred by the DDOs and admit in audit as

per above instructions.

11. The Government Order is available on internet and can be accessed at

the address http://goir.ap.gov.in.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

V. BHASKAR

PRINCIPAL SECRETARY TO GOVERNMENT.

To

All Departments in Secretariat.

The Principal Accountant General, Andhra Pradesh, Hyderabad.

The Accountant General (A&E), Andhra Pradesh, Hyderabad.

The Accountant General (Audit), Andhra Pradesh, Hyderabad.

The Director of Treasuries and Accounts, Andhra Pradesh, Hyderabad.

The Pay and Accounts Officer, Andhra Pradesh, Hyderabad.

The Director of Works and Accounts, Andhra Pradesh, Hyderabad.

All Heads of Departments in the State.

All District Magistrates & Collectors in the State.

All Deputy Directors of District Treasuries in the State.

Copy to

a.) the Finance (BG.III) Department.

b.) SF / SC.

/// FORWARD BY ORDER ///

SECTION OFFICER

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ANNEXURE

[Para. 7 of GO Ms. No. _________, Dated ______________ 2013 of Finance (Pension.I) Department]

Statement showing the details of DA arrears adjusted to the CSS Account in respect of Sri / Smt. / Kum.

__________________________________________________, Designation: _____________________, Emp. Id. No. __________________,

O/o the __________________________________________.

Designation of the Drawing and Disbursing Officer: ________________________

S. No. Month & Year Amount adjusted

to CSS Account

Transaction Id.

No. with Date

Amount transferred

to CPS

Amount paid in

cash

Certified that the above details are verified and found to be correct as per the records of this office.

Date: Signature of Drawing

Office Seal: and Disbursing Officer.

// Countersigned //

Verified and found correct

(Treasury Officer)