VOLUME VI PART-III
1. Supervision of Sub Ordinate Offices by Postmaster :- (Rule-1)
(i) In addition to the checking of correctness of a accounts of subordinate Post Offices the Postmaster should ascertain whether the sub-ordinate Postmasters under the HO understand and perform their duties in an efficient manner.
(ii) If the Postmaster doubts any SPM/BPM and sees any repeated irregularities he/she will report the matter to the Superintendent or concerned SDI(P).
(iii) The postmaster should co-ordinate with the Superintendent in applying test to detect fraud, prevent detention to articles and like.
Examination of BO daily accounts and BO Summary in SOs by the SPM (Rule-2)
(i) The SPM will verify all the daily accounts and see that those have been correctly prepared and filled up and the closing balances entered in them in words and figures agree.
(ii) He/she will see that all the transactions of the daily accounts have been correctly copied into the BO summary.
(iii)Verify the aggregate total of the balances shown against BOs in the BO summary.
(iv) The SPM must verify each item of postage in transit from BO summary with the pencil copy of BO slip.
(v) The SPM must enter the amount of cash in transit in the prescribed column of BO summary. He will be personally responsible that the totals below column 30 to 33 of the BO summary are correctly made and the entries Col. 3) and 34 of SO account are correctly transferred from the BO summary.
(vi) The SPM will sign the BO daily accounts each day. If the SPM finds any suspicious alterations and erasures he/she must at once inquire into the matter.
R(ivelation of Sub and Branch Offices to their account Offices(Rule-3)
Sub and Branch Offices exchange the account bags and BO bags on each working day with their account offices respectively. The transactions of the SOs are included in the SO summary and transactions of the BO are included in the BO summary. These entries are included in the HO cash book.
Short receipt of vouchers by account office: - (Rule-4):
(i) If the Sub account clerk of HO or SO finds any voucher short in support of any entry in the daily account from the SPM or BPM, then the concerned SPM or BPM as the case may be should be asked through SO/BO slip to send the concerned vouchers/vouchers without delay. But the item should be admitted and included in the HO/SO account pending the result from the subordinate Post Office. For example one SPM/BPM has shown the MO paid of Rs. 250/- in the daily account and has sent MO paid lists on BO daily account containing the particulars of three MO paid vouchers of Rs. 100/-, Rs. 120/- and Rs. 30 and one paid voucher has been received; the whole amount should be charged into account.
(ii) If a voucher is wanting, the SA , Asstt. should write a remark in the SO daily account against the particulars of missing document and sign and the Postmaster will attest the same. This irregularity should also be noted in the error book.
(iii) If the voucher is not received or sufficient explanation is not afforded by the SPM/BPM concerned for withholding of it and no immediate response to call is received the matter should be reported to the Superintendent or SDI (P) as the case may be. Regarding this a note should be made in the remarks column of SO on BO summary against the name of the BO/SO from which the voucher has not been received and should be copied day to day in it until the voucher is received.
(iv) If any item could not be classified as per the information furnished, the amount should be charged into UCR orUCP as per the credit or debit items pending receipt of full information of the necessary voucher.
Inadmissible Voucher : (Rule-5)
(a) If any document attached to the BO/SO daily account is in admissible on account of any irregularity for its preparation or for not duly signed a revised document should be called for or document should be sent in the next day’s BO/SO slip duly entered for rectification. But the item should be admitted and included in the accounts of the account office as usual pending the result of reference to the BPM/SPM. If the revised voucher is not received immediately on call the matter should be reported to the Superintendent/SDI (P) as the case may be and a note should be made in the remarks column against the name of office from which revised voucher has not been received until receipt of the same.
Unnecessary remittances should be avoided (Rule-6)
All the payment like SB withdrawals, MO payments, pay disbursements etc. should be met out of counter collections and the unnecessary transmission of cash between the POs should be avoided. The account office should remit the cash to the BOs seeing the liabilities etc.
Cash Office: (Rule-7)
(i) Cash office is a sub office which serves as depo for cash in addition to its ordinary work. It supplies and receives cash from other Sub Offices which have been included under the cash office. A sub office indents directly cash from its SO up to the monthly limit fixed by the Superintendent and remits surplus cash. After exceeding of monthly limit, the authority of the HO is obtained for further drawing of the cash from the cash office. The cash office should see that the prescribed monthly limit fixed for the SO is not exceeded by maintaining a record of the remittances made to an office in a separate error book which should be checked by the head of office on each day.
(ii) A so which can supply cash and receive surplus cash from other near by SOs more conveniently than the HO and which is situated at a treasury station on having transaction with bank is generally made as cash office by the sanction of the Superintendent.
(iii) The HO may also order any SO under it which is not a cash office to receive and remit cash to other SO in account with HO or not. But the HO will report the fact to the Superintendent if HO has not acted as per the order of the Superintendent.
Check of remittances between the account office and its sub-ordinate offices (Rule-8)
The Postmaster should ensure that the procedure prescribed in the rules should be thoroughly understood and systematically followed by the treasure and sub-account clerk.
Limits for remittances by various modes of conveyance. (Rule-9)
The following limits have been fixed for remittances by different modes of transport such as railways, motor vehicles, tonga, boats, foot cycle etc. the limits can be increased by the Head Of the Circle in consultation with the police authorities.
|
Sr. No. |
Mode of conveyance/category of carrier |
On railways, steamer, mail motor line in rupees |
On foot (including cycle line) in Rupees |
|
1. |
In cash bag enclosed in mail account on BO bag. |
20,000 |
15,000 |
|
2. |
Loose in charge of an overseer, i) Head Postmaster who has furnished security of Rs. 750/- accompanied by an official of same cadre. ii) An overseer/Head postman who has furnished security of Rs. 750/- traveling above. iii) A Postman who has furnished security of Rs. 750/- traveling alone |
50,000
25,000
20,000 |
30,000
15,000
12,000 |
|
3. |
Loose through Postman/Mail Peon i) Letter box peon or packer accompanied by an official of same cadre who has furnished security for Rs. 750/- ii) Loose through Postman, Mail Peon |
25,000
10,000 |
20,000
10,000 |
|
4. |
Loose through PRI |
25,000 |
20,000 |
|
5. |
Loose in charge of a clerk accompanied by another official. |
50,000 |
25,000 |
|
6. |
Through IPOs/ASPOs |
40,000 |
30,000 |
Regulations of funds for SOs. (Rule – 10)
a) One of the most important duties of a postmaster is to make arrangements for supply of funds to its SOs under it and obtain excess cash than authorized maximum balances from the SOs.
b) For the SOs, which are situated at the treasury on Bank stations, the Postmaster will place money at the beginning of the month in the local treasury or Bank at the credit of the SPM at fixed interval of week or fortnight which is sufficient to meet the period. He/she should watch the drawings from the Bank and place additional funds at the credit of the SPM if required.
c) In the case of SOs not situated a treasury/bank stations, the Superintendent will prescribe the method in which each such SO is ordinarily to be supplied with funds and in which it is ordinarily to remit surplus cash as well as for special emergencies. The Head Postmaster must either himself carry out and see that effect is given to the arrangements made by the Superintendent, for supplying the SOs with funds and removing their surplus collections.
d) Whenever it is necessary to make and order a remittance to a SO the Head Postmaster must enter the necessary orders on the SO daily account.
e) As a general rule, the amount of remittance made by a SO with surplus funds should be such as to reduce its balance to the minimum and the amount of remittance asked for by a SO or ordered by the Postmaster should be in the case of an office with receipts in excess of its disbursements such as to raise the balance to the authorized minimum. In each case of an office with disbursement in excess of its receipts, the amount of remittance to that office should be such as to raise the balance to the authorized maximum.
f) When an urgent demand for additional funds is received from a SO after the account bag of the office has been dispatched, remittance if possible should be sent through the special carrier. In other cases, where a second despatch of mails is made, the remittance may be made in a cash bag detailed in an extra SO slip and enclosed in an extra account bag. The extra account bag should be advised in the mail list or regd list if no mail list accompanies the despatch, as a ‘due mail’.
Provision of funds for SOs (Rule – 1)
The SO is supplied with the funds in the following ways when cash collection is not sufficient to meet its requirements.
i) By drawing cash from the bank if it is a bank station.
ii)By remittance from other SO
i) By remittance from HO
In exceptional case the cash may be supplied by the other HOs which is not in direct account.
Disposal of surplus funds at SOs (Rule – 12)
a) A SO disposes its surplus funds in one of the following ways:-
i) By remittance of cash to the Bank if it is situated in the Bank station.
ii) By remittance to another SO
iii)By remittance to HO
b) In exceptional case, the surplus cash can be remitted to a HO other than its HO of account.
c) No remittance of surplus funds will be made to a HO or a SO (cash office), in case on a Sunday or PO Holiday.
Exchange of remittances between SOs under different HOs (Rule 15)
i) As per the requisition of the Superintendent, a HO may order a SO under its accounts jurisdiction to supply cash remittance from a SO in account jurisdiction of the different HO.
ii) In such cases the remitting SO will show the cash remittance in the SO account against “cash remitted to SOs of other HOs” and receiving SO will credit lthe amount to the Head “cash received from SOs of other HOs”.
iii) The HO of the remitting SO will send a remittance advice and a acknowledgement to the HO of receiving SO and latter HO will sign and return as soon as the credit amount appears in the SO daily account of its SO.
iv) In SOs where there is separate treasurers, the SPM should record his order for remittance on the SO slip in case HO has ordered for remittance to another SO. If requisition has been made through red. List the SPM will order the remittance in the regd list.
Remittance of cash (Rule 20)
1) Whenever the cash is to be remitted to a SO the postmaster will make the order for remittance in the SO daily account which should be shown by Sub Account Asstt. to the treasurer.
2) If the remittance is to be made from HO to SO, the remittance particulars of the cash or stamp should be noted by the Sub Accounts Asstt. in the SO slip.
3) If the remittance is to be made by another SO, the required instructions as per the order of trhe Postmaster should be written in the appropriate column of the SO slip by the Sub Account Asstt.
Remittance through Special carrier.
1. When a remittance is to be sent to a SO through overseer, postman or through subordinates, the amounts should be made over by the treasurer to the carrier either enclosed in cash bag as per the method prescribed by the HOC.
2. If the remittance is sent loose through the carrier the carrier will grant receipt in the treasurer’s cash book.
3. If the remittance is to be enclosed in a cash bag, the money and a memo giving full particulars of remittance should be placed inside the bag and the bag should be closed and weighed in the presence of the carrier who will grant required receipt in treasurers cash book and will write the weight in figure and words. The cash bag should be enclosed as per the prescribed procedure.
4. If the remittance is to be sent through the special carrier the same is to be written in the concerned SO slip for the information of the SPM explaining how money has been sent. On return of the carrier the treasurer will see that the amount has been acknowledged by the SPM and will initial with date in the book/dairy of the carrier in token of examination.
5. In SOs, the SPM should count the money received from the carrier and grant receipt in the carriers’ book/dairy if the remittance is received loose. If the remittance is received in a closed cash bag, the SPM will examine bag carefully, then weigh and open it and will compare the contents with the memo found in the bag and then will give receipt to the carrier for the bag in the carriers book/diary where the ascertained weight of the bag should be noted both in words and figures.
In case remittance from one SO to another SO(Cash Office) and if the head quarters of the carrier is at the receiving SO, the receiving SO should ask its receipt both in the carriers book/diary and regd. list.
Preparation of SO Daily Account :- (Rule – 29)
i) After writing the SO a/c book and verifying the total and balance, the entries should be copied into SO daily account. The closing balance due to HO should be written both in words and figures.
ii) The SPM should see that the daily account has been prepared properly and all due entries have been filled in the face and reverse side of the SO daily account. The daily account should be impressed with date stamp. The daily account is a due document and the SPM will be held for its punctual submission to the ‘SO>
iii) In the SO daily account, which will reach the HO on the last working day of each month and also the daily account dispatched from the SO on the 31st March, the SPM should note ithe following in the prescribed space for remark, in the reverse side of the daily account in the red ink.
a) The details of cash, Indian Postage stamps and other stamps, which is part of cash and postage stamps and other stamps, which is part of cash and postage due on undelivered articles which are shown as due from BOs.
b) The details of stamps of SO
c) Balance of reply coupons remaining unsold.
Contents of an Account bag sent from HO to SO and vice-versa : (Rule – 17 & 39 )
The account bag from HO to SO must contain a SO slip and it may contain the following :-
a) Insured and Registered articles of the letter mail.
b) A cash bag containing cash including postage and other non postal stamps and reply coupons.
c) IPOs for sale.
d) PO certificates and connected documents.
e) Pass Books, warrant of payments, other SB documents & BO daily accounts after check.
f) Other documents entered in the remarks column of SO slip.
An account bag from SO to HO may contain daily account and the documents accompanying it, un-regd articles of letter mail, paid and unpaid insured and regd. articles of letter mail, a cash bag containing remittances to HO.
Remittances through special carrier from SO to HO : (Rule – 42)
i) When a remittance is to be made from SO to HO through a Postman, Overseer or other Sub-ordinate, the amount should be made over to the carrier either loose or enclosed in a cash bag as per the method prescribed.
ii) If the remittance is made loose, the carrier will grant receipt for cash in the treasurer’s Cash Book or in the SO account book. If the cash is to be remitted through closed Cash Bag, the money together with memo giving the detailed particulars of the cash will be put in -side the cash bag and the bag should be closed & weighed in the presence of the carrier, who is required to grant required to grant receipt in the SO a/c book and the carrier enter its weight both in words and figures in the treasurers Cash Book on SO A/C. The SPM should write the amount sent in loose or amount sent through closed Cash bag in the book or diary of the overseer. The SPM of office which entrusts cash to the overseer should ensure seeing the dairy of overseer, that the prescribed limit of cash to be conveyed is not exceeded. The SPM will also note suitable remark in the daily a/c about remittances detained due to exceeding of the limit of the overseer made.
iii) In towns, where mail motor services exist, the HOC may dispense with the procedure of the closure of the cash bag in the presence of the mail carrier. The SPM will close the cash bag and weigh before the carrier comes. But carrier has to weigh the cash bag while receiving the closed cash bag.
ii) The SPM will make necessary entries in the back side of the daily a/c in place provided for regarding remittance sent to HO. The SPM will see that book/diary of the overseer on his return and ensure that receipt for remittance has been obtained.
iii) The treasurer should count the cash in the presence of S.A.C. and give receipt for remittance in the carrier book/diary. If the remittance has been received in closed cash bag, the bag should be carefully examined, weighed, opened, contents counted and compared with the memo by the treasurer in the presence of the SAC. Then the treasurer should give a receipt in the carrier’s book/diary, where the treasurer should write the weight in words and figures.
iv) The amount received should be compared with the daily account which may be received earlier or later and if the entry is found correct, it should be initialed by the treasurer, so that it may be accepted by the SAC . Such remittances should be brought to account in the HO on the dates on which actually received.
v) If the remittance has been shown in the daily account through special carrier, the SAC will see receipt that the money has been acknowledged by the carrier in the back of daily account.
S.O. Slip :- Rule - 18
a) A SO slip in form para-3 is prepared in the prescribed form on each working day and sent to SO directly enclosed in the account bag. The SO slip is intended for the following entries :-
i) Amount with detail of cash, stamps sent to SO’
ii) The balance of the last daily account received from the SO and accounted for in the HO
iii)Particulars of documents, Sl. No. and value of IPOs, insured & regd. articles of letter mail sent to SO.
iv)Instructions and other particulars.
b) The forms of SO slips are stitched together in books. Each book contains 1 to 50 in duplicate. The SO slips are prepared in duplicate along double sided carbon paper. The pencil copy is kept in the office and lthe carbonic copy is detached and sent to the SO. Both the copies should be signed by the SAC and stamped with name and date stamp.
c) The SPM is personally responsible that the directions given to him in the SO slips are correctly and promptly carried out.
OPENING OF ACCOUNT BAGS IN THE HEAD OFFICE (RULE-43)
(b) The account bags of SOs received by the HO will be made over by the mail or delivery department under receipt to the treasurer, who will examine these carefully and will see that bag, seal, cord and the label are in good condition. Then each account bag will be opened by the treasurer in the presence of SAC and if the account bag contains cash bag, the Treasurer will retain it and hand over the rest documents to the SAC. The SAC will immediately check the SO daily account and will see any remittance has been advised or not. If any remittance has been advised, but no cash bag has been received, then the Head Postmaster should be called for immediately to make an immediate investigation.
(ii) If account bag or cash bag sent loose received from SO by the HO after the close of the day’s transactions, the same should be made over by the delivery dept/mail department to the treasurer describing the cash bag and the name of the SO from it received. The treasurer should keep all these bags for the night securely locked up in the joint custody of the Postmaster and treasurer duly entered in column C of the HO Summary.
OPENDING OF CASH BAGS IN THE HO (RULE-44)
(i) When a cash bag is received as advised in the SO daily account, the Treasurer will examine the condition of the bag, seal, cord and label and if the cash bag is a leather cash bag then the condition of the lock should also be checked and then cash bag should be weighed in the presence of the SAC and compared with the weight noted in the daily account. If the weight of the cash bag is differed, the concerned cash bag should be given to the Head Postmaster who will personally open it in the presence of witness. If the weight of the cash bag is found correct, the cash bag will be opened by the Treasurer in the presence of SAC and then the Treasurer will count the contents in it and will compare with the entries in the daily account. If the cash is found correctly received, the treasurer will initial in the daily account. If the amount received differs from the entry in the daily account, the Postmaster should be called immediately and the actual amount found in the cash bag should be written by the Postmaster who will initial in the daily account. Also the Treasurer will initial in it.
(ii) Some times the cash is received from the SOs before receipt of the daily account, which are received on the next day. In such cases there will be an explanation remark on the daily account with which remittance was actually received and the entry in the daily account in which the sum is written up, should be verified when that daily account reached at the HO. Such remittance should be taken into account on the actual date of receipt. The Treasurer and SAC will do the above work personally without help from any other official.
Cash and stamps in transit (Rule-56)
(i)The amount of a remittance in cash or stamps in transit from the HO to one of the SOs or from one SO in account with the HO to another SO also in account with the same HO will be shown in column 42 of th SO summary until it is acknowledged by the receiving office. The items of cash and stamp remitted on the previous day or days should be re-entered in red ink.
(ii) A remittance to a HO from one of its SOs if received before the daily account in which it is advised received, the amount will be credited in the HO Summary and in the Treasurer’s Cash Book and will be shown in column 43 of the SO summary as a minus entry until the said daily account is received and copied into the SO summary. A remittance to a SO from another SO under the same HO if acknowledged by the receiving SO before the daily account of the dispatching SO is received, will be shown as minus entry in column-43 of the SO summary. The total of the minus entries in the column 43 of the SO summary will be deducted from the total of the SO balances shown in column 39 of SO summary. The net balance thus obtained should be transferred to the Postmaster’s balance sheet.
(iii) A remittance from a SO to its HO not received before or with the daily account in which it is advised, will be shown in column 42 of SO summary as a remittance in transit form the SO to its HO.
(iv) The total amount below columns 40 to 42 of the SO summary which are the total cash and stamps in transit will be transferred to the Postmaster‘s balance sheet.
(v) If a remittance sent on any day from HO to its SO is acknowledged in the daily account received from the SO and copied into the SO summary on the same day, amount of remittance will not be in transit.
(vi)Entries in column 42 of the SO summary should be made personally by the Head Postmaster and should be initialed and dated by him on the day they are adjusted.
Check of account items in HO (Rule-45):
(i) The SAC of HO should compare the column “cash received from HO” of the daily account with the entries in the copies of SO slip and initial with date in the appropriate entries in the SO slips.
(ii) The other account items should be verified by reference to the total of the details noted in the reverse side of the daily accounts or in SO daily MO lists, list of British Postal Orders paid, IPO paid, list of SB/RD/TD transactions, SO daily PO certificate lists etc. The items “cash drawn by the SO direct from the Treasury, Bank” and cash remitted to Treasury, Bank” should be compared with treasury vouchers or receipts. The items “UCR” and “UCP” and other miscellaneous items should be compared with the vouchers and documents submitted and the total and balance of the each daily account should be verified.
(iii) The Treasury Bank vouchers and receipts and other receipts should be verified carefully by the SAC. Then the SAC will made over these to the Accountant under receipt to be taken in the reverse of the daily accounts. The other documents should be made over to the concerned Assistant taking their acknowledged receipt initial on the daily accounts.
(i) In case a daily account is received from a SO where one or more Assistants are employed in addition to the SPM, the SAC will see that the signatures of the SPM as well as of Assistant is available in the daily account. Any omission in this respect should be entered in the error book and brought to the notice of Head Postmaster who should report the fact immediately to the Superintendent.
Adjustment of incorrect account items (Rule-54)
(i) If after checking of the daily account, any account item is found to be wrong, if any account items in the daily account have been incorrectly totaled or if any incorrect opening or closing balance has been written, the correct amount should be entered in the accounts of the HO, but the SPM’s figures in the daily accounts should not be altered or corrected in any way. The short or excess receipt or short excess payment as the case may be or any other error that may be found in the daily account should be communicated through SO slip with the instructions if necessary how to adjust the error. Until the error is adjusted the required note should be written on the daily accounts received from the SO and in the remarks column of the SO summary in explanation of the difference that there will be between the balances acknowledged by the SO and those shown against the SO in the SO summary.
(ii) If any error is found by the MO or SB departments that will be communicated to the SAC by the department and error should be adjusted as per the above procedure.
SO Summary (Rule – 57 ) in form ACG-3):
(i) it is maintioned in HOs for incorporating the accounts of the SOs under it. All the entries under receipts and payments in the SO summary and opening and closing balance will be copied from the SO daily accounts received each day exactly as in daily accounts unless there is error in any daily accounts. The entries under receipts and payments in the several columns of the SO summary should be totaled daily and transferred to the HO cash book.
(ii) All the daily accounts should be stamped and signed by the SAC and after they have been examined and signed by the Postmaster, are kept filed in a daily bundle.
(iii) The transactions of SOs during the closing days of March which are not included in the SO summary for March should be entered in a supplementary SO summary for March and not in the ordinary SO summary for April. As soon as the SO daily account of the 31st March have all been received in the head office, the supplementary SO summary should be closed.
Examination of SO balances by HO(Rule-58)
(i) The Sub Account Assistant of the HO must pay special attention to the balances held by subordinate offices detailed in the daily account. The HO is supplied with the memo of authorized balances of cash and stamps of SOs under it and of BOs direct in account with HO. The Sub Account Assistant should see that (a) the balances sanctioned for each SO and (b) the aggregate of the maximum cash and stamp balances sanctioned for the BOs in account with each SO are correctly entered in the SO daily accounts and compare them with the balances actually in hand. He should check the total BO balance and see that the amount due from BOs is acknowledged by the BOs and will initial in token of checking.
(ii) Due to cash and stamps are in transit the BO balances differ with the amount entered in the daily accounts. If the difference is considerable, the SAC should see from the BO daily accounts of the next and following days that difference is satisfactorily acknowledged by the BOs. In order to facilitate the check, the SO will write in a separate sheet attached to the daily account) or in the place provided for the purpose) not only balances of the BO but also the cash and stamps in transit. The SAC will check the various amounts in transit until they are acknowledged by the BOs concerned. After the prescribed check, the BO daily accounts should be returned to SO duly stamped with the next SO slip.
(iii) Whenever (a) that cash balance of a SO is (i) in excess of the maximum limit or (ii) less than the minimum limit fixed (b) the balance of postage and revenue stamps is more than the authorized limit and (c) the total of cash and stamp balances held by the BOs is in excess of the aggregate of the maximum cash and stamp balances fixed, the Sub Account Assistant will bring the attention of the Head Postmaster at once retarding the irregularity and concerned daily account should be placed before the Postmaster for orders. In case of retention of cash is above the authorized maximum balance and the total of cash and stamps of BOs in excess of aggregate of the maximum balance, the SAC should see that the full reasons are recorded on the reverse of the daily account and the SPM has submitted ECB memos.
(iv) Ordinarily, the Head Postmaster will examine and sign the daily accounts in the morning after they are received. When the daily accounts are placed before him for retention of excess cash or for circumstances narrated in (iii) above, he is required to dispose them at once. Whenever the postmaster orders for remittance of surplus cash held by a SO, the same should be communicated to the SO through the next SO slip.
(v) The Sub Account Assistant should also see that the BOs in account with the SO are not permitted to hold balances beyond the limits fixed by the Superintendent by verifying the BO daily accounts.
SPM’S Monthly report (Rule – 60 )
(i) The Sub account Assistant will see that all the SPM’s monthly report from the SOs are received on the 1st of the month and the period covered in the SPM’s monthly reports tally with the daily accounts received. Also the Sub A/C Assistant should see that all the entries and statistics have been filled in complete.
(ii) The Sub Account Assistant will sign all the SPMs monthly reports on the date of receipt and will date stamp and then hand over to the Head Postmaster.
(iii) The Head Postmaster is required to see that the SPMs monthly reports are received punctually and then he/she will sign and forward them to the Superintendent without delay.
Contents of the BO bag (From Account Office to BO) Rule – 61):
(i) A BO bag sent to a BO by its account office must always contain a BO slip (PA-4) and it may contain:
a) Unregistered articles of the letter mail.
b) Registered articles of letter mail with registered list where such registered list is prescribed.
a) Parcel mail articles with a parcel list where prescribed.
b) MOs for payments.
c) IPOs
d) SB pass books and other SB documents
e) Post Office certificates and connected documents.
f) A cash bag containing cash, stamps.
g) Account Office receipts for parcels, VP, insured articles of letter mail and parcel mail and for remitters of MOs.
(ii) The Sub Account Assistant will receive unregistered articles of the letter mail for delivery at BO from the sorting and deposit department and impress those with the date stamp and then sort them in accordance with the village sorting list.
(iii)The Sub Account Assistant will also receive the registered articles with registered list if prescribed from Registered Assistant, parcel articles with Parcel list if prescribed from the Parcel Assistant, MOs for payment from MO paid Assistant, SB pass book & documents from SB Account, PO certificates with documents from cash certificate Assistant under receipt and will be sent duly entered in the BO slips. When the Postmaster orders the remittance of cash or stamps to a BO, he/she will write his order regarding remittance on the BO daily account unless he is himself performing the duties of Sub Account Assistant and Treasurer, this order should be shown as soon as possible to the Treasurer by the Sub Account Assistant and the Treasurer is required to initial it in token of having seen where the BO daily accounts of the day are not available for the SPMs orders regarding remittances, the orders recorded by the SPM on the last BO daily account should be copied by the Sub Accounts Assistant in the “remarks” column of the BO Summary and attested by the SPM. Any further order for remittance should be made by the SPM below ì¥Á7
ð¿
’D
bjbjUU
J
7|7|é?
¨ÿÿÿÿÿÿlØØØØØØØ$ü°†°†°†P‡Lhat the condition of the insured articles sent through the BO bag are good. The Treasurer will also initial in BO slip or Regd./Parcel list as the case may be by seeing the correct noting of weight of the insured article and the Sub Account Assistant should also see that the Treasurer has initialed against the entry of insured articles. The BO bag should then be sealed by the Sub Accounts Assistant in the presence of the Treasurer who himself will transfer it to the mail Assistant for despatch under receipt.
(ii) IPOs to be sent to the BOs on requisition will be made over by the MO assistant to the Sub A/Cs Assistant who will write the particulars in the BO slip.
(iii) If the Sub Account assistant has to work as Mail Assistant due to unavoidable circumstance in the HO, the BO bag should be sealed with two seals of Sub Account and Treasury and the prescribed information should be sent to BPM.
10. Mode of sending remittance to BOs (Rule-62):
(i) The remittance of he cash, currency notes postage or other stamps and reply coupon through post from account office to BO is made observing the following procedure:-
When the BO bag will be ready to be closed, Sub Account Assistant will take all the articles and documents to be dispatched to the Treasurer. Then the Treasurer will close the cash bag by putting cash, stamp inside it in the presence of Sub Account Assistant who is not required to count the cash, but will see that remittance is actually enclosed in the cash bag by the Treasurer and cash bag is closed and sealed with black sealing wax in his/her presence. After the cash bag has been closed and sealed, the Sub Account Assistant himself weigh the sealed cash bag and write the weight in words and figures in the label of the cash bag and also in both the copies of the BO slip.. The entries of the weight should be attested and initialed by the Treasurer. The Treasurer will initial for remittance in both the copies of the BO slip. Then he closed cash bag will be placed immediately inside the BO bag along with the other documents by the Treasurer in the presence of Sub Account Assistant and then the Sub Account Assistant will at once close and seal the BO bag with the Sub Account seal in the presence of the Treasurer who will keep the same till transfer to the Mail department under receipt.
(ii) The remittance may also be sent from the account office to the BO through the special carrier as per the prescribed procedure taking carrier’s receipt in the Treasurer’s Cash Book and remark of mode of remittance should be noted in Bo slip.
In the SOs where there is no Treasurer, the carrier’s receipt should be taken in the BO summary.
B.O. Slips (Rule – 63)
(1) A BO slip prepared in Form PA-4 should be sent every day by the account office to each of its BOs enclosed in the BO bag. The following entries are made in the BO slip.
i) Last balance of the BO daily account received from the BO and accounted for in the account office.
ii) Amount of postage due on unpaid articles of letter mail sent to the BO.
iii)Amount with details of cash including postage and other stamps, reply coupons sent to the BO.
iv) Particulars of documents sent such as receipts, SB PBs with sanctioned SB-7 etc. In case insured articles sent its value and weight should be entered.
(2) The BO slips are prepared in duplicate by means of double sided carbon paper. The pencil copy should be kept in the account office and the carbonic copy should be detached and sent to the BO. Both the copies should be signed by the Sub Account Assistant and stamped with the name and date stamp. The form BO slip will be stitched together in the books and each book will contain 50 serially numbered sets of the form in duplicate. A separate book may be used for each BO or all the BO slips may be used from one book as may be found convenient in each account office.
Closing of Bags for BOs (Rule-64)
(1) The paid and unpaid unregistered articles should be tied in separate bundles and included in the BO bags of the respective BO. The MOs, receipt and all other documents for each BO should be enclosed in a cover with the BO slip in which they are entered. The registered articles of letter mail (including insured and VP) or registered articles with registered list if the BO is authorized to exchange registered list should be tied in a bundle. The enclosed envelope, registered bundles should also be placed inside the BO bag, Parcel mail articles with parcel lists where prescribed should be placed loose in the BO bag.
2. Each BO bag should be labeled with bag label bearing name stamp impression of the BO. The word BO bag should be written in manuscript on the label and the bag should be closed and sealed with the sub-account seal where supplied. The closed BO bags should be made over under receipt to the mail or sorting assistant as the case may be, for despatch.
Contents of BO Bags received (Rule – 65 )
(a) A BO bag received from BO must contain a BO daily account filled in by the BO. If any BO performs registration work independently and authorized to exchange registered list will send a registered bag or “Nil” registered list.
(b) A BO bag also may contain the following: -
(a) Paid and unpaid unregistered articles of letter mail, posted or returned as undelivered.
(b) Registered articles of letter or parcel mail with lists if prescribed.
(c) MO paid voucher.
(d) MOs returned unpaid.
(e) SB PBs and other SB documents.
(f) A cash bag containing remittance.
(g) Issued MO form.
Opening of BO and Cash Bags in the Account Office (Rule – 66 )
(i) The mail or delivery department in the account office will hand over the BO bag to the Treasurer under receipt. The Treasurer will check the condition of the BO bag that seal cord and label of the BO bag are in-tact and then the Treasurer will open the BO bag in the presence of the Sub Account Assistant. Both the Treasurer and Sub Account Asstt. will verify the condition of insured articles and weight noted in the BO daily account and initial against the entry in token of check. The Sub Account Asstt. will see that no insured article has been insured for more than prescribed limit and if sub account assistant finds any irregularity, he/she will note the same in the error book and bring it to the notice of the Postmaster. If the BO bag contains cash bag, the Treasurer will take it and hand over the rest to the Sub Account Assistant. The SSA will verify the daily account and see if any remitrtance has been advised, but not received, then the Postmaster should be summoned at once t the spot land will make immediate investigation and will report.
(ii) Cash bags received through BO bags should be examined to see its condition and in- tact of seal, cord and label and if it is leather cash bag then its lock should be checked. Then the cash bag should be weighed by the Treasurer in the presence of the SAA and then opened and contents counted comparing with the details noted in the daily account.
(iii)If the duties of Treasurer and SSA is entrusted to one person, then the same official will open BO bag and cash bag when possible in the presence of any other official selected for the purpose by the Superintendent.
Check of BO daily accounts (Rule-68)
(i) The entries of cash received from the account office and total of cash realized on delivery of unpaid articles and the value unpaid articles in deposit and the value of unpaid articles returned if any should be compared by the SAA with the entries in the pencil copy of the BO slip on record and he will initial with date in the BO slip in token of having carried out check.
(ii) The SAA should verify the other items with reference to the totals noted in the reverse of each daily account. He/she (SAA) should also see that the BO has retained the balance within the authorized balance fixed for the BO if any BO has retained cash, or stamps above the authorized balances the same should be brought to the notice of the Postmaster, who should report to the SDI (P). The liabilities shown in the BO daily accounts should be checked by the SAA with reference to the MO-44 registrar, SO SB balance in respect of SB liability etc. If any serious inaccuracies or undue delay in payment of MOs, SB withdrawal payments and VP delivery the same should be reported to SDI (P) or Superintendent.
(iii) The Bo daily accounts should be signed and stamped by the SAA and after they have been examined by the Head Postmaster or SPM as the case may be same should be filed in a daily bundle.
B.O. Summary (Rule-73 & 74)
(i) The transactions of tall the BOs under the account office are incorporated in the BO summary by copying the daily accounts.
(ii) Each page of BO summary should be used for as many days as it will last. The transactions of each day should be totaled.
(iii)If the remittance is received from the BO with the BO daily account it will be copied into the BO summary. If the remittance is received in the account office before receipt of daily account, the amount should be noted in column 34 of the BO summary as a minus entry in red ink.
(iv) The amount of remittance in cash or stamps in transit from the account office to one of its BOs will be shown in column 33 of the BO summary until it is acknowledged by the BO. The items of cash and stamps remitted on the pervious day or days should be re-entered in red ink.
(v) A remittance to the account office from one of its BOs not received before or with the daily account in which it is advised will be shown in column 33 of the BO summary until the remittance is received.
(vi) In column 30 of BO summary, the total amount due from BO will be entered. From the total amount of minus entries in column 34 will be deducted and the net balance and the total amount of cash, stamps and in transit shown below column 31 to 33 of the BO summary should be transferred to the Postmaster’s balance sheet.
(vii) Entries in column 33 of the BO summary should be made personally by the Postmaster and should be initialed and dated by him on the day they are adjusted.
(viii) In SOs the total amount of postage, cash and stamps in transit should be added to the net balance and the total thus arrived should be transferred to the SO account.
Responsibility for accounts, cash etc., (Rule-84)
(i) The SPM is personally responsible that the SO account is punctually and correctly written up before the office is closed for the day. He/she will ensure that his /her account and cash balance are correct. If one Asstt. is attached to the SO, he/she will be jointly responsible with the SPM for the safe custody of all the money, postage and other stamps, reply coupons and IPOs etc. The SPM and the Asstt. will keep one of the locks of iron safe and the locks should be of different type. If a Treasurer is available or the work of the Treasurer is performed by an Assistant of the SO, he/she will be the joint custodian.
(ii) When the accounts of the day is closed the Assistant must verify the balance shown in the SO account by counting cash, stamps etc. He/she (joint custodian) should also satisfy himself/herself verifying the remarks column of the SO account, registered and parcel abstract, register of VP articles that the insured articles shown in deposit have actually been kept in the iron safe. When the daily account is ready for despatch the Asstt. (Joint Custodian) will see that the closing balance of the SO account tallies with the closing balance noted in the daily account and then he/she should initial in the SO account book and daily account in the respective place. A detailed check of verification of the various items in the daily account with reference to the vouchers is not necessary.
(iii)The SPM must himself write up the SO account. In SOs where more than one Asstt. is employed, one of the Asstt., will be entrusted the work of joint custodian by the Superintendent and will be shown in the memorandum of distribution of work.
Verification of balances by SPM (Rule-85)
(i) Before the close of the office, every day the SPM will count cash, all types of stamps which form a part of cash balance and satisfy himself that the total of the cash balance is correct as per the balance of the SO account.
(ii) If any amount is shown in the remarks column of the SO account say as ‘C’ item, the SPM will satisfy that the amount of cash is correct as noted.
(iii) The SPM will satisfy himself that the stock of Indian Postal Orders is correct.
Custody of postage and other non-postal stamps (Rule-87)
(i) Postage and other stamps, reply coupons must be kept in the office safe. In order to save the stamps, these must be first put in a small box or tin and then that box must be kept inside the safe. If it is not convenient to keep the stamps inside a box, the stamps should be put in a card-board case, blank book interlinked with sheets of blotting paper.
(ii) During the day time, a greater portion of the stock of stamps must be kept in this box book or case which must always remain inside the safe. Only stamps required for a day’s sale or half a day’s sale should be kept outside. If the stamps will remain for long time stamps may be spoiled. Hence the supply of each denomination of stamps must be expended before the sale of a fresh supply of same denomination begins. For this purpose, such supply received must be separated from the previous supply.
Book of Receipts for intimations and notices delivered: (Rule-114)
a) Every Postman must keep a book of receipts for intimations and notices delivered in Form RP-53. Before proceeding to the beat the concerned Regd., Parcel, MO Asstt. or SPM will write the following intimations and notices entrusted to the postmen in this book.
i) Intimations relating to insured articles
ii) Intimations relating to VP articles exceeding Rs. 1000/- in value
iii) Notices relating to MOs payable to planters.
iv) Notices relating to articles the contents of which have been damaged or appear to be contraband.
v) Intimations relating to Regd. Articles and MOs for residents at Hotels, clubs etc.
vi) Intimation relating to parcels weighing above 10 Kg.
b) The Postmaster himself must write the names and address of the payee or addressee in the appropriate column of this book and deliver the intimations/notices to the payee/addressee concerned taking signature in this book against the concerned entries.
c) In case insured articles the value of which exceeds Rs. 500/- and which is delivered at the window of the PO, when the postmen delivers the addressee’s receipts, the acknowledgement and intimation to the addressee, the postmen should ask the addressee to sign the addressee’s receipt in Form RP-31 or RP-1 or the case may be and the postmen will endorse on the back that the address has signed in his presence.
Instructions for delivery (Rule-115)
a) A beat (area) is fixed for a postman who should not deviate from his prescribed beat. He is required to deliver all the articles entrusted to him before return to the office as for as possible.
b) He is prohibited from distribution of advertisements handbills, trade circulars or notices on behalf of the members of the public.
c) If an addressee is not found in the given addresses, the postman should enquire about his changed addresses from the neighbouSr and if the addressee is found in another place of his beat he should deliver the same. If addressee has shifted to another beat and another post town and trustworthy information is available regarding the present address the same should be returned to the office writing the proper remarks.
d) If the addressee of a VP article does not take delivery at once in his house, the postmen should require the addressee to sign the receipt attached to the intimation to the addressee. The intimation should then be detached from the receipt and delivered to the addressee and receipt should be pasted into the postman’s book of receipt for intimations and notices delivered against the entries.
e) If the addressee of the article is not at home the postman should write such remarks on the article. If the addressee of the article is not found at the home on the second time the postmen should deliver intimation to an adult member of the addressee’s household or any other person who may be considered to be authorized to receive ordinary correspondence for the addressee, under receipt to be obtained in the postmen’s book for receipts for intimations and notices delivered against the entry. If a person to whom intimation is to be delivered is illiterate, the postmen should write the name of that person in his book of receipts for intimation and notices delivered and the intimation should be delivered in the presence of witness whose signature should be obtained in the book.
Payment of MOs through Postman(Rule-121)
a) The postman must sign the register of MOs received and write in words and figures the No. of MOs and cash made over to him, for payment.
b) Before payment of MO, the postman is required to obtain the signature of the payee or his authorized person in ink in the receipt and acknowledgement portion. If the name of the payee’s father is given in the MO; the payee is required to sign it thus ‘A son of Z’. When a MO is to be paid to a person other than the payee on the written authority of the payee the person receiving payment of the MO should be requested to sign and also write for…. (Name of the payee), below his signature.
c) Before paying a MO, the postman should see that the correct amount has been receipted by the payee in the proper spaces provided in the receipt and acknowledgement portion of the MO form mentioning the date in the acknowledgement. The intimation portion of a VPMO should be cut off and delivered to the payee at the time of payment.
d) On the signed receipt and acknowledgement returned to the postman, he should pay the amount of the order and detach the coupon and handover to the payee. Then the postman himself sign in the MO form in the place provided as paying official and note the date of payment.
e) All MOs given out for payment must be returned along with acknowledgement to the MO Asstt. and money remaining un disbursed should be returned to the treasurer before office is closed for the day.
f) If the payee of a MO is illiterate, his/her thumb impression, seal or mark should be obtained on the receipt and acknowledgement in the presence of a resident witness who should be required to attest it with his signature.
g) If the payee of a MO is a “Purdahnashni” woman who has not appointed an agent in writing to receive MOs on her behalf her signature should be attested by a respectable resident of the place where payment is made must be taken on the MO in the attestation of the payment, whether the payee is illiterate or not.
h) When MOs are paid by the postmen who serve villages outside the post town, the signature of the Headman of the village or other respectable resident of the place where payment is made must be taken on the MO in the attestation of the payment, whether the payee is illiterate or not.
i) When a pension MO is paid to a departmental pensioner, the postman should endorse under his dated signature on the back of the acknowledgement portion of the MO a certification to the effect that the pensioner is alive on the date of payment.
j) The postman is responsible for the correct payment of all MOs entrusted to him.
Responsibility for correct delivery of articles and payment of MOs (Rule-127)
a) Postman is responsible for correct delivery of articles and correct payment of MOs entrusted to him. In case of doubt, he must himself satisfy the identity of the addressee and payee by making proper inquiry before payment of MO or delivery of article.
b) If an uninsured regd. article and regd. parcel is to be delivered to person whom the postman does not know personally, then he should deliver it in the presence of a respectable witness residing in the area and the postman should write the name of the witness in the delivery receipt on delivery slip as the case may be . If any insured article is to be delivered to a person whom the postman does know then the same should be delivered in the presence of the respectable witness of the area who should identity the addressee.
c) If a MO has been received in the name of a person who is not residing permanently within the jurisdiction of the PO then the postman should pay the MO after satisfactory proof of identity. The permanent address of the payee and permanent address of the witness who identify him must be noted by the identifier below the identifier’s certificate.
d) In any case in which the postman is not fully and clearly satisfied as to the identity of the addressee or payee, he should not deliver an article or pay MO but should return and call the addressee or payee to the post office for obtaining delivery or payment.
e) Whenever an article is delivered or a MO is paid in the presence of a witness or if it is returned back to post office due to non-satisfaction of the identity, the same should be reported to concerned assistant or SPM. The precautions mentioned above is required to be taken when especially necessary and if any article is to be delivered or a MO is to be paid at the residence of well known person, the usual procedure should be followed.
Duties of Mail Attendants: (Rule-144)
a) Mail attendants are employed in post offices at or near railway stations, “where there are no mail offices for the purpose of conveying mails from and to the railway station for exchanging bags with the RMS and clearing letter box located at railway station.
b) A mail attendant should be able to recognize the seals or bags made over to him and to check the number of bags entered in mail lists. He will be responsible for the number and condition of bags received from PO or RMS mail contractors or from other mail carriers. While receiving bags, if he finds any defect in the conditions of the bag, seal, cord, label or any discrepancy in the number of bags he will bring it to the notice of concerned official in charge of the section, or mail office and obtain suitable endorsement in the mail list if prescribed or on a separate memo. The discrepancy should also be brought to the notice of the postmaster immediately on arrival at the PO.
c) A mail attendant who performs either registration or delivery work or both will be supplied with a copy of the pocket PO guide.
d) Postmen are sometimes required to perform the duties of mail attendants in addition to their own.
e) Departmental and GDS mail carriers may exchange mails direct with RMS section and mail offices and whenever necessary they may be also required to assist the mail attendants.
Preparation of SO Account (Rule-98 & 99)
a) i) The amount of cash received from HO/cash office/other SO/HO should be entered in the prescribed column of the SO account.
ii) Before the closing of the office, the remaining items of transactions should be noted verifying the various journals/records of the office.
b) i) On the receipt side of the SO account, the balance of the previous day should be written.
ii) The total amount under each head of transaction held in the SO and all BOs under it are written in the appropriate columns of the SO account.
iii)When cash has been received from or remitted to other SOs, the names of the SOs from or to which remittances have been received or remitted should be noted in the remarks columns.
iv) If trhe cash is drawn from the treasury (Bank) or cash is remitted to the treasury, the same should be noted in the appropriate column of the SO account verifying the vouchers returned or amount acknowledged in the treasurer’s cash book as the case may be.
v) The cash realized on the delivery of unpaid articles should be noted.
vi) Particulars of unclassified receipts and payments should be noted in the remarks columns for SO account.
c) The preparation of cash realized on the delivery of VP article which is not included in account not remitted till the next day or any money which does not form part of the regular cash balance are noted in the remarks column of the SO account.
d) The numbers of insured article if any kept in deposit in the SO and weight of cash bag sent to HO are noted in the remarks column of the SO account.
e) The SO account for each month should include the dates which are accounted for in the HO. For example if the account of a SO for dated 28th June is accounted for in the HO on 30th June. Then the account for period from 29th June to 28th July will be noted in the particular month in the SO account. But during the month of March the account of concluding days of March will be written.
f) The items entered in the receipt sides and payment side of the SO account of the day should be totaled and the total payment should be deducted from the total receipts and the balance arrived in the SO account. Then the details of cash postage stamps and other stamps amount due from BOs should be noted in the prescribed columns.
g) When the SO account has been written up and the items total and balances have been verified and the entries should be copied into the SO daily account. The closing balance due to HO should be noted both in words and figures in the SO daily account. The liabilities of the SO should be noted in words and figures in the SO daily account. The liabilities of the SO should be noted in the space provided for in the daily account.
h) When all the required entries are made in the SO daily account, the SPM will sign in it and the joint custodian will also sign in the SO daily account and it should be impressed with the date stamp and forwarded to the Head Office along with the connected documents.
Preparation of SPMs Monthly Report (Rule – 100)
a) The SPMs monthly report should be prepared every month in Form PA-17 by each SO and submitted to HO. The monthly report should be written daily from the entries of the SO account.
b) The monthly report should also contain the statistical datas in the reverse side such as SB and cash certificate transactions, MO issue and MO Paid, insured articles, ordinary regd. Articles posted during the month. The number of ordinary regd. Articles and VP posted at the SO and its BOs on the first working day of the month under the head “Postal Service” and “other articles” should be noted. The SPM’s monthly report should be dispatched duly entered in the daily account so as to reach in the HO on the 1st of the next month. But for the month of March it should be dispatched on 1st April every year.
c) The statistical registers should be maintained as per datas of the daily accounts that are accounted for in the HO from the 1st to the end of the month for posting different items in the SPMs monthly report.
d) The different balances of the cash and stamps as shown in the memo of the authorized balances of the SO itself should be written in the place provided for on the reverse of the monthly copy of the SO account before it is dispatched to the HO.
Principles regulating the supply and disposal of finds for SOs (Rule-101)
a) i) A SO which is situated at treasury/Bank station if receives more money than it pays, when its maximum cash balance is reached, it should remit surplus cash to the treasury the whole surplus in excess of the minimum balance.
ii) A SO at treasury/bank station which pays more than it receives when its minimum balance is reached, should replenish its cash balance up to the authorized maximum.
b) In case of SOs which are not situated at treasury/ bank stations, the Supdt. will prescribe the method by which the said SO will receive cash and remit surplus cash as well as method to be used for special emergencies. The procedure laid down by the Supdt. should be followed except when for special reason, a special procedure is ordered by HO in a special case.
c) i) If the Surplus cash to be remitted from SO to its HO or cash office, it should be such as to reduce its balance to the authorized minimum.
ii) A SO which receives more than it pays when applies cash from its HO or Cash Office it should be such as to raise the balance up to the authorized minimum.
iii) A SO which pays more than it receives applies for cash it should be such as to raise the balance up to the authorized maximum.
d) A SPM may remit or draw money otherwise than in accordance with the principles stated above seeking existing liabilities. But in such case, he must write an explanatory remark justifying his action on the reverse of SO daily account.
e) In order to ascertain whether the maximum or minimum balance has been reached the SPM should take into account his own actual existing liabilities such as SB withdrawal, no payment, cash certificate discharge, bills to paid, remittances to be made to the BOs on account of their liabilities. But the probable liabilities should not be taken into lthe account.
ECB Memo (Excess Cash Balance Memo ) for SOs (Rule-102-B)
i) The SPM will be held responsible that the amount of cash and value of stamps retained by him/her is never unnecessarily large. As far as possible he must work within the authorized balances and should not retain cash above the authorized maximum cash balance except when this is necessary to keep cash to meet the actual existing liabilities.
ii) The SPM will also be responsible that his/her BO are not allowed to retain Cash above the authorized balances without sufficient justification.
iii) Whenever the cash balance retained by a SO of three hands or less including the SPM exceeds the authorized maximum excess cash balance or the total cash and stamp balances held by BOs is in excess of the total of trhe maximum cash and stamps balances fixed for those BOs, the PM must submit ECB memo in form P-20 explaining why it was necessary to keep the sum excess through SO daily account.
iv) The SPMs of other SOs i.e. more than three hands including the SPM, the SPM must furnish the reasons for retaining excess cash on the reverse of the daily account.
v) The excess cash balance memos should be numbered in a monthly consecutive series and serial number assigned to the memos should be noted in the remarks column of SO account.
Treasury passbook for SOs (Rule-103)
a) An SO situated at a treasury or Sub Treasury station and having transaction with Bank must keep a treasury passbook (Form ACG-8) which contain a complete records of sums received from or paid into treasury/Bank whether in cash or transfer. Drawings from and remittances to the treasury sub treasury or Bank in cash should be shown separately from drawings and remittances by bank transfer in the treasury passbook.
b) This book should accompany for all remittances sent and received from treasury, sub treasury or Bank and all the transactions should be attested by the officer in charge of treasury or bank.
c) The treasury passbook, the treasury receipts and voucher must be kept in the SPM’s personal custody and he/she must himself/herself make all the required entries in them.
Disposal of acquittance roll relating to pay in SOs (Rule-91)
i) After disbursement of pay to all the officials, the SPM should sign in the acquittance roll and forward it without delay to the HO duly entered in the reverse side of the SO daily account
ii) If pay to all the officials are not paid in one day, the acquittance rolls should not be detained in any SO beyond the 10th day of the month in which pay is disbursed.
i) The receipts in the acquittance rolls should not be regarded as part of daily cash balance of the office. The amounts paid from day to day should be charged at once to “bills paid” in the date of payments. The No. of acquittance roll should be written in support of charge and “roll will follow” should be written in the remarks columns of the SO daily account. The total of the payments made each day as well as progressive totals of all payments made each day as well as the progressive totals of all payments should be entered on the back of the daily account until the acquaintance roll is returned to the HO.
ii) If all the payments have not been made by the 10th of the month, before returning the acquaintance roll, the SPM should prepare separate payee’s receipts in Form ACG-17 in respect of the items still remaining unpaid, noting therein the No. and date of acquaintance roll. Payments after 10th of the month should be made on these receipts and the amount so paid, should be charged “Bills paid”. The signed receipts should be sent to the HO duly entered on the reverse of the daily account as vouchers for the charge on the payment. The receipt in respect of items remaining unpaid with reasons for non payment recorded therein should be forwarded to the HO entered on the reverse of the daily account so as to reach the HO by the last day of the month in which the acquaintance roll was made payable.
Head Postman (Rule-106)
i) In the large offices one or more Head Postmen are working,
ii) They are entrusted with the duty of paying TMOs, conveying money to and from the treasury, sub treasury or Bank or town SOs.
iii) Head Postmen may also required to take undelivered articles for delivery which have been returned by other postmen as unclaimed or refused.
iv) He/she will be entrusted the work of Postman who may be temporarily absent.
v) A Head Postman may be ordered by the postmaster to accompany the postman to whom the MOs insured articles and VP articles of considerable aggregate value have been made over for payment or delivery for security point of view.
vi) He may be employed to make inquiries into minor complaints, verification of MO payments, test the work of Postmen and letter box attendants.
Postmen’s book (Rule-110)
a) Every Postman must maintain Postmen’s book in Form MS-27, in which before proceeding to the beat he should enter the particulars of MOs and other articles as per the proforma. The description of each article such as name of the payee and amount, office and date of issue in case of MO should be written. In case of registered articles including insured and VP articles the name of the addressee and its number should be written. If there is acknowledgement due for articles, the letter “A” below its number should be written, If there is any advice of payment for delivery to the remitters of foreign MOs, a description of each document and NO. of the MO to which it relates should be noted.
b) If any article made over to a Postmen appears to be damaged a remark to that effect should be written in his book. The total number of telegrams made over for delivery should be written below the entries relating to other articles. The Assistants of the concerned department are required to see that all these entries are properly made.
c) On his return to the office a postman should obtain initials of Asstts. Concerned or treasurer in the appropriate columns of the postman book, an acknowledgement of all receipts, acknowledgements, cash relating to delivered articles, unpaid MOs and cash which he has made over to the Assistants or to the treasurer as the case may be.
d) A Head Postman should also enter the particulars of cash drawings from treasury and payment into treasury in his book and obtain treasurer’s acknowledgement in his book for money drawn from treasury and paid to him. He must sign in the treasurer’s cash book when money is made over to him for deposit in treasury. He must also sign in the reverse side of office copy (lower copy) of the treasury voucher for vouchers made over to him for drawings from the treasury. As no special columns are provided in the postman’s book for entries of these transactions, the particulars should be written across the form.
e) If a cash remittance is entrusted a Postman, he should write the name of the office for which it is intended and the amount in his postmen book an will obtain the receipt of the treasurer, SPM or BPM to whom remittance is made. If remittance is enclosed in the cash bag he will note weight of the cash bag in the postmen and will obtain the acknowledgement of the concerned official to whom the remittance is made over.
f) If a postman beat extends beyond the single town or village, in addition to postman book, he should keep a village postman’s visit book for maintenance in Form MS-86.
g) Used up Postmen’s books should be kept on record in the delivery department.
h) If the articles are given for delivery through “delivery slip” system, then the particulars of those articles should not be noted in the postmen book as the delivery slip serves the purpose of the book
i) A Postman may be entrusted in SO for payment into on drawings from the treasury. For this he must acknowledge receipt of the money on the reverse of counterfoils of the treasury receipts or vouchers.