The Head of Office has to send a statement showing particulars of Government servants in the prescribed From vide G.O.Ms.No.312 Fin, dated 28-10-1980 to the Principal Accountant General (A & E) for admission to the Fund. The GPF account number is allotted to each subscriber by the Principal Accountant General with a Suffix indicating the department of subscriber.

                The Drawing and Disbursing Officer in the State Government prepare the staff pay bills along with GPF recovery schedules in respect of the subscribers to the Fund under their payment control and submit the same to the Treasury Officer for payment. After making payment the Treasury Officers forward the recovery schedules along with the Schedule of Payment to the Prl. Accountant General. From the GPF schedules and GPF payment vouchers received in the monthly accounts rendered by the Treasury Officers, the Prl. Accountant General posts the remittances/withdrawals into the accounts of the subscribers concerned.

                The account maintained in respect of a subscriber shows the particulars of Opening Balance, subscriptions, refunds, amounts credited to the Fund like dearness allowance, pay revision arrears etc., withdrawals made, interest allowed and closing balance. Sanction for Temporary Advances/ Part final withdrawals received from the departments are also recorded in the account.


               The amount of subscription is fixed by the subscriber himself. However, it cannot be less than 6% of the basic pay and not more than the basic pay (For class IV employees the percentage is ....) The minimum subscription is determined on the basic pay drawn on 31st March of the preceding financial year. Subscription may be enhanced twice and /or reduced once during the financial year.


The subscriber shall subscriber monthly to the Fund, except during:
      Period of suspension
      Last four months of service before retirement
A subscriber on reinstatement after a period of suspension is allowed to pay in lump or in installments any sum not exceeding the maximum amount of arrear subscriptions permissible for that period. A subscriber may at his option choose not to subscribe during leave without allowances or leave on half-pay.

Arrears due to the subscriber after retirement should be paid to the subscriber and should not be credited to GPF.


         Interest at rate prescribed by Government of AP is credited to the subscribers account on the last day of every financial year.

The rate of interest for the year 2010-11 is 8%.

The overdrawn amount shall be repaid along with a penal interest at the rate of 2.5% over and above the normal rate of interest. The amount shall be paid in one lump or in monthly installments. Penal interest is to be credited to head of account 0049 - interest.


I. Temporary Advance (TA)

            A temporary advance is granted to a subscriber from the amount standing to his credit in the Fund by the departmental officers for specified purposes. The amount of advance sanctioned shall not exceed 3 months pay or half the amount at the credit of the subscriber in the Fund, whichever is less subject to the following conditions. Temporary advance is to be applied in the form prescribed.

Purposes for drawal of Temporary Advance:

  • To meet expenses in connection with the prolonged illness of the subscriber or any person actually dependant on him,
  • To pay for the overseas pasage for reasons of health or education, or to meet the cost of higher education of the subscriber or any person actually dependant on him,
  • To pay obligatory expenses in connection with his betrothal and/or marriage, funerals or other ceremonies of persons actually dependant on him.
  • To meet the cost of legal proceeding instituted by the subscriber for vindicating his position in regard to any allegations made against him in respect of any act done or purporting to be done by him in the discharge of his official duty.
  • To meet the cost of building or acquiring a farm land and / or business premises within 6 months of the date of the subscriber's retirement.
  • To meet the cost of purchasing a motor-car. 

  • The advances are recoverable from the subscriber in such number of equal monthly installements as the sanctioning authority may direct, but such number shall not be less than 12, unless the subscriber so elects, and not more than 24. In special cases where the amount of advance exceeds 3 months pay, the number of installments can be more than 24, but in no case more than 36.
  • When there is an advance running and a second advance is sanctioned, the balance of the previous advance not recovered shall be added to the advance so sanctioned and the subsequent installments for recovery of advances shall be fixed with reference to the consolidated amount.   
  • The recovery shall commence with the issue of pay for the month following the month in which the advance was drawn.
  • A subscriber may, at his option, repay more than one installment in a month.
  • Recoveries towards refund of Temporary Advances shall not be affected during the last four months of service of subscriber. 
IMP: Subscriber should ensure that the TA amount drawn is debited to his account in the GPF Slip in the year in which it was drawn. If not, the matter should be brought to the notice of the PAG immediately. 

II Non-Refundable Advance / Part-Final Withdrawal (PFW)
Non-Refundable Advance is to be applied in the form prescribed.


     Part-Final Withdrawals may be sanctioned by an authority competent to dismiss the subscriber at any time after the completion of twenty years of service or within ten years before the date of his retirement on superannuation, whichever is earlier. 

A subscriber may, at his discretion by written request, convert the balance outstanding under a temporary advance into a part-final withdrawal after satisfying conditions laid down in Rules 15-A to 15-I.

Power to sanction GPF TA/PFW to Heads of Department and their immediate deputies will be  with the Government in the Administrative Department concerned.

Sanctioning Authority should be two levels above the person to who advances or part final withdrawals are sanctioned.

continued on next page
in next page: about final withdrawal 

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