The Principal Accountant General (A & E) maintains the individual GPF accounts except Gr. 'D' staff of nearly 2.53 Lakh employees of the West Bengal State Government and a few employees under Central Service Rule (Divisional Accountants working in various Public Works Department.) as well as  All India Service Officers like IAS, IPS and IFS.  The Fund group is headed by an I.A. & A.S. officer in the rank of Deputy Accountant General / Sr. Deputy Accountant General. Fund Wing of office of the Principal Accountant General (A&E), West Bengal is situated at G.I. Press Buildings, Ground floor, 8, Kiran Sankar Roy Road, Kolkata 700001. Distribution of work among different fund sections is given under 'Fund Wing>> Fund Sections'.

The Provident Fund of State Government employees are led by the Provisions of the General Provident Fund (West Bengal Service) Rules.

According to the Government order (No. 1207-F dt. 7.4.69), deposition of subscription to the Provident Fund by the State Government employees has been made compulsory with effect from 1st May 1969. Subsequently as per Government order 2332-F dt. 1.7.69, compulsory deposit scheme was temporarily withdrawn. As per Government order No. 162-F dt. 18.1.71, subscription to the Provident Fund was made compulsory in respect of all categories of state Government employees with effect from 1st May 1970.