Section 2(1)(a) in The General Provident Fund (U.P.) Rules, 1985
(a)"Account Officer" in relation to group 'D' (formerly class IV) employees whose accounts are kept by departmental authorities means the drawing and disbursing officer concerned and in respect of other employees means the officer to whom the duty to maintain the provident fund account of the subscriber has been assigned by the Comptroller and Auditor-General of India;