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Volume VI – Part III (Chapter I and II)
📚 Rule 1: Supervision of Subordinate Offices by Postmaster
🔸 1. Responsibility of the Postmaster
- The Postmaster is responsible for:
- ✔️ Correctness of accounts rendered by subordinate offices (SO/BO).
- ✔️ Checking whether subordinate postmasters understand and perform their duties efficiently.
🔸 2. Online Checking of Accounts
- ✔️ HO checks SO/BO accounts online through the system.
- ❌ No need for physical printouts to be submitted to HO by SOs.
🔸 3. Role Authorization
- ✔️ The Postmaster must:
- Nominate suitable staff members.
- Authorize roles in the system for account-checking tasks.
🔸 4. Daily Monitoring Responsibility
- ✔️ Postmaster must:
- Check SO/BO accounts on a daily basis.
- Raise objections wherever necessary.
- Raise tickets with TCS (technical support) for resolving issues.
🔸 5. Reporting to Authorities
- ✔️ If any laxity, irregularity, or repeated mistakes are noticed:
- Inform the Superintendent or Sub Divisional Inspector (SDI).
- Report names of incompetent subordinate postmasters.
🔸 6. Action on Suspicion of Fraud
- ✔️ If there is doubt about honesty of any subordinate postmaster, like:
- Not crediting postage recovered on underpaid articles.
- Suspected misappropriation of money.
👉 Then:
- Immediately inform the Superintendent or SDI.
- Assist the Superintendent in:
- Conducting test checks to detect fraud.
- Ensuring no detention of articles or malpractices.
🔸 7. Note (For Larger Offices)
- ✔️ In large offices like GPOs or Gazetted HPOs:
- These duties are performed by:
- Deputy Postmaster (Dy PM) or
- Assistant Postmaster (APM) in charge of the Sub-Account Section.
- These duties are performed by:
📚 Rule 2: Examination of BO Daily Transaction Report in Sub-Offices
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1. Duties of Sub-Postmaster (SPM) Regarding BO Daily Transaction Report
- ✔️ SPM must:
- Examine all system-generated Daily Transaction Reports (DTR) from BOs directly under the SO.
- Check whether:
- The reports are properly prepared and filled.
- Closing balances match correctly.
- Reports are properly disposed of.
🔸 2. Technical Check (System-based)
- ✔️ SPM should use transaction code
ZFR_DAY_NEW
to:- Verify the DTR of each BO.
- Ensure that all physical vouchers are received corresponding to the transactions in the DTR.
🔸 3. After CSI Implementation (Core System Integrator)
- ✔️ Every office is now an independent unit.
- ✔️ Data is:
- Automatically updated and reflected in SAP.
- Accessible from any location.
- ✔️ Accounting is automatic.
- ❌ BO Summary and SO Summary are discontinued.
- 👉 Responsibility:
- BO under the SPM of SO.
- SO under the Postmaster of HO.
🔸 4. For Non-CSI Offices (Manual Process)
- 👉 The following manual checks are mandatory:
🔸 Step | 🔹 Description |
(i) | Compare balances in BO DTR with BO Summary (Form ACG 3(a)). |
(ii) | Ensure entries in BO DTR match correctly with BO Summary. |
(iii) | Check postage in transit daily using pencil copies of BO slips. |
(iv) | Personally enter cash (including stamps) in BO Summary. |
✔️ Ensure totals in columns 30–33 are correct. | |
✔️ Ensure columns 31 & 34 in SO Account match BO Summary. |
- ✅ SPM is personally responsible for the accuracy of these entries.
🔸 5. Signing and Verification
- ✔️ SPM must sign the system-generated DTR of each BO.
- ❌ If suspicious alterations or erasures are noticed:
- Immediate inquiry should be done by SPM.
- Report must be sent to:
- Divisional Head or
- Sub-Divisional Head
for further action.
📚 Rule 3-Relations of Sub and Branch Offices to Their Account Offices
🔸 1. Daily Exchange of Accounts
- ✔️ Sub-Offices (SO) and Branch Offices (BO) maintain a daily exchange with their account offices.
- ✔️ Mode of Exchange:
- Sub-Offices ➡️ Account Office: Exchange of Accounts.
- Branch Offices ➡️ Account Office: Exchange of B.O. Bags.
🔸 2. Process in CSI Offices (Automated)
- ✔️ In CSI (Core System Integrator) offices:
- Data exchange and accounting are automated.
- Transactions are updated directly into SAP system.
🔸 3. Process in Non-CSI Offices (Manual)
- ✔️ In Non-CSI (manual) offices:
- The transactions of:
- Branch Office (BO) and
- Sub Office (SO)
are added manually at Head Office (HO).
- The transactions of:
- ✔️ These are posted to the relevant General Ledger (GL) Codes while submitting accounts at HO.
📚 Rule 4: Short Receipt of Vouchers by Account Office
🔸 1. Action When Voucher is Not Received
- ✔️ If a voucher supporting a credit or debit entry in the System Generated Daily Transaction Report (DTR) is not received by the Account Office:
- The concerned Sub Postmaster (SPM) or Branch Postmaster (BPM) must be asked to submit it immediately.
- ✔️ Communication Mode:
- Through the next SO Slip or BO Slip generated in SAP.
- ✔️ Note:
- The item is admitted temporarily, pending receipt of the missing voucher.
🔸 2. Recording the Missing Voucher
- ✔️ The Sub-Account Assistant must:
- Write a remark on the System Generated DTR against the entry related to the missing voucher.
- ✔️ The remark must be attested by:
- The Sub-Account Assistant, and
- The Postmaster of the Account Office.
- ✔️ Additionally, a note about this irregularity should be written in the Error Book.
🔸 3. Escalation if Voucher is Not Produced
- ✔️ If the SPM/BPM:
- Fails to submit the voucher promptly, or
- Does not give a valid explanation,
then:
- ✔️ The matter should be immediately reported to:
- The Superintendent, or
- The Sub Divisional Inspector (SDI).
- ✔️ Also, report any delay in getting the voucher to the higher authorities.
- ✔️ The Divisional Head or SDI will then take necessary action to obtain the missing document from the concerned SO/BO.
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📚 Rule 5: Inadmissible Vouchers
🔸 1. What is an Inadmissible Voucher?
A voucher is considered inadmissible if:
- ❌ It has any irregularity in preparation.
- ❌ It is not duly signed or authenticated.
- ❌ It contains errors or incomplete information.
🔸 2. Action to be Taken by the Account Office
- ✔️ The inadmissible voucher should be:
- Returned for rectification, or
- A revised document should be called for from the subordinate office (SO/BO).
🔸 3. Communication Method
- ✔️ Mention the issue in the remarks section of the next SO Slip or BO Slip sent via SAP to the concerned SO/BO.
🔸 4. Temporary Admission of the Item
- ✔️ The item related to the inadmissible voucher should be:
- Admitted and included in the accounts temporarily,
- Pending correction and submission of the revised voucher.
🔸 5. If Revised Voucher is Not Received
- ✔️ If the corrected voucher is not received immediately:
- Follow the same procedure as for short receipt of vouchers (explained in Chapter 4).
👉 That means reporting to the Superintendent or Sub-Divisional Inspector (SDI) for further action.
- Follow the same procedure as for short receipt of vouchers (explained in Chapter 4).
📚 Rule 6: Unnecessary Remittances of Cash to be Avoided
🔸 1. Avoid Unnecessary Cash Transmission
- ✔️ Cash movement between post offices should be avoided unless absolutely necessary.
- ✔️ Aim is to reduce risk, cost, and operational inconvenience.
🔸 2. Mode of Payments (Digital Only)
- ✔️ All payments must be made by:
- Electronically signed payment advices, for
- Direct credit into POSB accounts or Bank accounts of the recipients.
🔸 3. Discontinuation of Cash via Acquaintance Roll
- ❌ Cash payments through acquaintance rolls are discontinued.
- ❌ No need to take physical signatures on acquaintance rolls.
- ❌ Affixing revenue stamps on physical copies is also stopped.
🔸 4. Exception — One-time Relaxation
- ✔️ One-time relaxation is permitted only in hardship cases, but:
- The reasons must be:
- Properly justified, and
- Approved by:
- The Head of Department (HOD) and
- The Financial Advisor (FA).
- The reasons must be:
📚 Rule 7: Cash Office
🔸 1. What is a Cash Office?
- ✔️ A Cash Office is a Sub-Office (SO) that works as a cash depot in addition to its normal SO duties.
- ✔️ It:
- Supplies cash to other S.Os, or
- Receives surplus cash from other S.Os.
🔸 2. Cash Remittance Rules for SOs
- ✔️ A SO can:
- Remit surplus cash directly to the cash office.
- Indent for cash directly from the cash office up to the monthly limit fixed by the Superintendent.
- ✔️ If the limit is exceeded:
- SO must obtain approval from the Head Office (HO) for further cash requirements.
🔸 3. Record Maintenance at Cash Office
- ✔️ The Cash Office must:
- Maintain a separate error book for tracking remittances made to other SOs.
- ✔️ The Head of the Office (SPM) must check and initial this book daily to ensure limits are not exceeded.
🔸 4. Criteria for Declaring a SO as Cash Office
- ✔️ Generally, an SO becomes a cash office if:
- It can conveniently supply cash to or receive cash from nearby SOs better than HO.
- It is located at a treasury station or has direct bank transactions.
- ✔️ Superintendent’s approval is mandatory for declaring any SO as a cash office.
🔸 5. Temporary Arrangements by HO
- ✔️ The HO can also order any SO (even if not a cash office) to:
- Supply funds to, or
- Receive cash from another SO,
even if both SOs are under different HOs.
- ✔️ Such cases must be reported to the Superintendent, unless the HO is acting on the Superintendent’s direction.
🔸 6. System Configuration (Technical Note)
- ✔️ In exigencies, the Superintendent assigns roles (Cash Office or SO) through the IM Portal.
- ✔️ To implement changes in CSI System, the tool/code
ZFWF
is used for mapping cash offices with their SOs
📚 Rule 8: Check of Remittances Between the Account Office and Its Subordinate Offices
🔸 1. Responsibility of Postmaster
- ✔️ The Postmaster must ensure:
- The rules for receipt and dispatch of remittances are:
- Fully understood and
- Systematically followed by the Treasurer and Sub-Account Assistant.
- The rules for receipt and dispatch of remittances are:
🔸 2. Cash Transfer Procedure (CSI Offices)
- ✔️ Cash transfers must be done only through Workflow in CSI.
- ❌ Manual voucher postings are NOT allowed for cash transfers.
- ✔️ Process:
- Cash is sent via workflow.
- The receiver office must acknowledge the receipt in the system.
- ❌ If not acknowledged:
- The sender’s Cash in Transit remains outstanding.
- Receiver’s DOP Cash will not be debited.
- This causes mismatched closing balances in reports like:
ZFR_DAY_NEW
(Daily Report) andZFBL3N
(Cash in Transit GL report).
🔸 3. Remittance in Non-CSI Locations
- ✔️ If SO/BO is a Tnf (Transition not finalized) location (Non-CSI) but the Cash Office/DDO is CSI enabled:
- Cash remittance is handled via RSAO GL (Remittance Suspense Account Office General Ledger).
- ✔️ When the Non-CSI SO/BO sends the Daily Account with acknowledgment,
- The Postmaster of Cash Office/DDO nullifies the entry,
- The item is then considered paired and settled.
🔸 4. Checking Cash in Transit (CIT)
- ✔️ Treasurer must regularly check Cash in Transit using:
- T-code
ZFBL3N
in SAP.
- T-code
- ✔️ Look into GL code
4867100000
for:- Offices that are mapped to the HO for CIT tracking.
📚 Rule 9: Limits for Remittances by Various Modes of Conveyance
🔸 1. Modes of Cash Remittance in Postal Department
Cash is remitted using various modes such as:
- Railways
- Motor vehicles (Departmental or Hired)
- Tongas
- Boats
- On foot or by hand
🔸 2. Cash Remittance Limits (As per latest rules)
🔹 Mode of Conveyance | 🔸 Maximum Limit |
(a) Loose cash through Departmental Employee | ₹ 5 lakh |
(b) Departmental MMS (Driver + MTS) in cash bag enclosed in account bag | ₹ 20 lakh |
(c) (i) Hired MMS (within city) with Driver + MTS | ₹ 5 lakh |
(ii) Hired MMS (outside city) with Driver + MTS | ₹ 2 lakh |
(d) RMS Section/Railway (via TVP) in account bag | ₹ 2 lakh |
(e) Account bag handed over to carrier (Weighment System/Road) | ₹ 40,000 |
(f) Under Armed Escort | No Limit |
(g) Cash via Departmental Employee accompanied by another | ₹ 10 lakh |
(h) BPM/ABPM/Dak Sevak alone | ₹ 1 lakh |
(i) BPM/ABPM/Dak Sevak accompanied by another BPM/ABPM/Dak Sevak | ₹ 2 lakh |
🔸 3. Applicability of Limits
- ✔️ These limits also apply to:
- HRO/SRO (RMS Offices) and
- Branch Offices (BOs) — mutatis mutandis (with necessary modifications).
🔸 4. Authority to Modify Limits
- ✔️ These are maximum limits.
- ✔️ Heads of Circle may reduce limits based on:
- Discussions with local police, and
- The law and order situation in the area.
🔸 5. Periodic Review of Limits
- ✔️ The increased limits are reviewed annually.
- ✔️ Review considers whether the revised limits are:
- Adequate,
- Require increase, or
- Need reduction based on the prevailing situation.
📚 Rule 10: Regulation of Funds for Sub-Offices
🔸 1. Primary Responsibility of Head Postmaster (HPM)
- ✔️ Ensure:
- Sub-Offices (SOs) have adequate funds for operations.
- Surplus collections at SOs are withdrawn when exceeding authorized maximum balances.
🔸 2. Sub-Offices at Treasury/Bank Locations
- ✔️ HPM must arrange with the District Treasury or Bank to:
- Place funds at the credit of the SPM at fixed intervals (weekly/fortnightly) to meet expected needs.
- ✔️ HPM should monitor drawings and arrange for additional funds if needed.
🔸 3. Other Sub-Offices (Not at Bank/Treasury)
- ✔️ HPM must either:
- Personally manage or,
- Ensure the Superintendent’s arrangements for:
- Supplying funds, and
- Removing surplus from these SOs.
- ✔️ Follow the Superintendent’s prescribed method strictly for:
- Regular supply and removal of funds, and
- Special emergencies.
🔸 4. Issuing Remittance Orders
- ✔️ If HO makes or orders a remittance to/from an SO, the HPM must:
- Enter the order in the Daily Transaction Report (DTR) generated in SAP, in the designated field.
- ✔️ Sign the entry.
🔸 5. Rule for Processing Cash Requisitions
- ✔️ For SOs with more receipts than payments:
- ✅ Only remit cash if balance falls below the authorized minimum.
- ❌ Reject cash requisition if balance is above minimum.
- ✔️ For SOs with more payments than receipts:
- ✅ Remit cash even if no requisition is received when balance drops below the minimum.
- ✔️ Monitor balances through:
- Details furnished on the reverse of the SO Daily Account (Rule 32) — (Manual offices only).
- ✔️ In CSI offices:
- No manual entry needed; data updates automatically in SAP.
🔸 6. General Rule for Remittance Amounts
- ✔️ For SO with surplus funds:
- Remit enough to reduce balance to minimum.
- ✔️ For SO requesting funds:
- If receipts > payments → Raise to minimum balance.
- If payments > receipts → Raise to maximum balance.
- ✔️ ✅ If the HPM finds the requisition genuinely justified, he can approve amounts even if they exceed limits.
🔸 7. Handling Urgent Cash Requests
- ✔️ If an SO requests urgent funds after the regular mail is dispatched:
- ✔️ If the amount is large, use a special carrier (Rule 22 procedure).
- ✔️ If there is a second mail dispatch:
- Send the remittance in a cash bag with an extra SO slip.
- Place it in an extra account bag, mark as “Due Mail” in the mail list or registered list.
- Provide an explanation for the extra dispatch in the mail list.
- Mention the extra bag in the next regular SO slip.
- ✔️ In CSI offices:
- All remittances are processed through the CSI system by requisition.
- ✅ After GL code integration, entries auto-update, and manual recording on the reverse of DTR is not required.
🔸 8. Exception for Presidency Offices
- ✔️ In Presidency areas, an extra SO slip (allowed under Rule 18 exceptions) can be used for occasional/urgent remittances to delivery Town SOs.
📚 Rule 11: Provision of Funds for Sub-Offices
🔸 1. How Sub-Offices (SOs) Get Funds
When the cash collections at an SO are not sufficient to meet its operational needs, funds are provided in one of the following ways:
✔️ (a) From Treasury/Bank:
- If the SO is located at a Treasury or Bank station, it can directly draw funds from the treasury or bank.
✔️ (b) From Another Sub-Office:
- The SO can receive funds via a cash remittance from another SO, often from a nearby Cash Office SO.
✔️ (c) From the Head Office (HO):
- The SO receives funds through remittance from its own HO.
🔸 2. Exceptional Cases – Funds from Other HOs
- ✔️ In some exceptional situations, an SO may receive funds from a Head Office other than its own Account Office (HO).
- ✔️ In such cases, the procedures and conditions laid down in:
- Rule 15 (Cash Office rules) and
- Rule 16 (Check of Remittances)
are applied mutatis mutandis (with necessary adjustments).
📚 Rule 12: Disposal of Surplus Funds at Sub-Offices
🔸 1. How Sub-Offices (SOs) Dispose Surplus Funds
When an SO has excess funds, it can dispose of the surplus in the following ways:
✔️ (a) To Treasury/Bank:
- If the SO is located at a Treasury or Bank station, the surplus is remitted to the treasury or bank.
✔️ (b) To Another Sub-Office (Cash Office):
- The surplus can be sent to a designated Cash Office SO.
✔️ (c) To the Head Office (HO):
- The surplus is remitted to the HO.
🔸 2. Exceptional Cases – To Other HOs
- ✔️ In exceptional situations, the SO may send surplus funds to an HO other than its own account HO.
- ✔️ The procedures and conditions of:
- Rule 15 (Cash Office) and
- Rule 16 (Check of Remittances)
must be followed mutatis mutandis (with necessary adjustments).
🔸 3. Restriction on Holidays
- ❌ No remittance of surplus funds should be made to an:
- HO or
- SO (Cash Office)
if the date of receipt would fall on a Sunday or a Post Office Holiday.
📚 Rule 13: Supply of Funds to Sub-Offices at Treasury/Sub-Treasury/Bank Stations
🔸 1. Authority of Sub Postmaster (SPM) at Treasury/Bank Stations
- ✔️ If the Sub-Office (SO) is located at a Treasury, Sub-Treasury, or Bank station, the SPM is authorized to:
- Draw money directly from the treasury or bank.
- Up to the limit of the amount placed at his credit.
🔸 2. Cash Monitoring in CSI Offices
- ✔️ In CSI Post Offices:
- No need to manually show the cash credit balance on the reverse of the System Generated Daily Transaction Report (DTR).
- ✔️ The CSI system shows live cash availability for any Post Office, accessible from any location.
🔸 3. Cash Monitoring in Non-CSI Offices
- ✔️ In Non-CSI offices:
- The Daily Transaction Report (DTR) shows:
- The available balance from the amount placed at the SPM’s credit.
- This DTR information helps the Head Postmaster (HPM) decide on further actions to:
- Supply funds or
- Withdraw surplus funds from the SO.
- The Daily Transaction Report (DTR) shows:
📚 Rule 14: Exchange of Remittances Between Sub-Offices (SOs) in Account with the Same Head Office (HO)
🔸 1. Mode of Cash Transfer (CSI SAP Procedure)
- ✔️ Cash transfer between SOs must be done only via SAP Workflow.
- ❌ Voucher postings are NOT allowed for cash transfers.
🔸 2. Acknowledgment of Cash Transfer
- ✔️ The receiver SO must acknowledge cash after receipt via workflow.
- ❌ If acknowledgment is not done:
- DOP Cash of the receiver office won’t be debited.
- The cash balance won’t increase, leading to pending Cash in Transit (CIT).
🔸 3. Document Number Reference
- ✔️ The SO requesting cash must note and mention the document number in the request document or letter for tracking.
🔸 4. Posting Cash Received Properly
- ✔️ While accepting cash from a Cash Office or another SO:
- The receiving SO must post it under “Cash Received” in transaction code
ZFFV50
in SAP. - This ensures that Cash in Transit gets cleared properly.
- The receiving SO must post it under “Cash Received” in transaction code
🔸 5. Daily Adjustment of Cash in Transit
- ✔️ All SOs must ensure:
- Cash in Transit (CIT) entries are cleared/adjusted daily without fail.
🔸 6. Verification through DTR (Daily Transaction Report)
- ✔️ The System-generated DTR will show:
- ✔️ Details of remittances sent or received.
- ✔️ Whether the S.O. slip orders for remittances were properly followed.
- ✔️ Whether the amounts sent have been duly acknowledged by the receiving SO.
- ❌ If there is delay in sending or acknowledging, the Sub-Account Assistant must inform the HPM, who will:
- ✔️ Report it to the Superintendent immediately.
🔸 7. Accounting of Remittances in HO Books
- ✔️ For remittances exchanged between SOs under the same HO:
- In the remitting SO’s account → Entry goes to “Cash in Transit” (Debit).
- In the receiving SO’s account → Entry goes to “Cash in Transit” (Credit).
📚 Rule 15: Exchange of Remittances Between Sub-Offices Under Different Head Offices (HOs)
🔸 1. Authority for Inter-HO Remittances
- ✔️ A Head Office (HO) can, on requisition from the Superintendent, order its Sub-Office (SO) to:
- Send a cash remittance to, or
- Receive a cash remittance from another SO under a different HO.
🔸 2. Accounting Procedure
- ✔️ In the books of the remitting SO:
- The remittance is debited to “Cash in Transit” (CIT).
- ✔️ In the books of the receiving SO:
- The remittance is credited to “Cash in Transit” (CIT).
🔸 3. Procedure Where Treasurer Is Appointed in SO
- ✔️ If an SO has a separate treasurer, then:
- ✔️ If the remittance is ordered by HO, the SPM should record the order on the S.O. slip.
- ✔️ If the remittance is requested directly by another SO, the SPM should:
- Record the order in the Registered List.
- Keep a copy of the message/order filed along with the Registered Lists as a reference.
📚 Rule 16: Manner of Exchanging Remittances Between Sub-Offices
🔸 1. Authority for Prescribing Method
- ✔️ The Superintendent prescribes how remittances are exchanged between SOs,
- ✔️ Based on the system approved by the Head of the Circle.
🔸 2. If Remittance Is Sent by Post
- ✔️ Cash, currency notes, or stamps are placed inside a locked and sealed cash bag.
- ✔️ This cash bag is then placed inside a registered bag.
✔️ Procedure:
- ➤ The Treasurer or SPM hands over the cash bag to:
- The Deputy/Assistant SPM of the Registration Branch,
- If not available, the SPM himself includes it in the registered bag.
- ➤ The Registered List must include:
- Details of the cash/stamps remitted.
- Initials of the officer making the remittance.
- The weight of the cash bag (in figures).
- ✔️ Requisitions for cash/stamps should also be sent through the Registered List.
🗒️ Note:
- If the accounting date for the remittance differs from the registered list date, it should be clearly noted on the registered list.
🔸 3. When Cash Bag Is Received
- ✔️ The SPM or Treasurer must:
- Check the weight of the cash bag against the registered list.
- Open and verify the contents as per Rule 27.
- Check the amount with the memo of remittance in SAP (for CSI offices).
- ✔️ Acknowledge receipt:
- ✔️ In SAP Cash Workflow (CSI offices).
- ✔️ Or by a note in the next registered list sent back to the remitting SO (Non-CSI).
❌ If acknowledgment is not done in CSI, DOP Cash will not be debited, and balance won’t be updated.
🔸 4. When Remittance Is Exchanged Physically (Hand-to-Hand)
- ✔️ If the remittance is carried by a Postman, Overseer, or subordinate, then:
- The remitting SO follows the procedure in Rule 39.
- The receiving SO follows the procedure in Rule 22.
🔸 5. Custody of Cash Bag
- ✔️ Once the mail bag contains a cash bag and is sealed, it must be kept in the personal custody of the SPM until it is handed over to the carrier.
📚 Rule 17: Contents of Account Bag
🔸 1. What Is an Account Bag?
- An Account Bag is the bag sent by a Head Office (HO) to its Sub-Offices (SOs) containing cash and important documents related to accounts and operations.
🔸 2. Contents of the Account Bag
The Account Bag from HO to SO must always contain:
✔️ Mandatory Item:
- S.O. Slip (always compulsory)
✔️ May Also Contain:
- 💰 Cash Bag, which includes:
- Cash (Currency Notes)
- Postage Stamps
- Non-Postal Stamps
- Indian Postal Orders (IPO) for sale
- 📚 Savings Bank (S.B.) Documents:
- Passbooks
- S.B. Warrants of Payment
- Other related S.B. documents (listed in the S.B. Slip)
- 📑 B.O. Daily Transaction Reports (after being checked at HO)
- 🗒️ Any other documents listed in the remarks column of the S.O. slip
🔸 3. Procedure for S.O. Slip at SO
- ✔️ On receiving the S.O. slip, the Sub-Office must:
- Sign it,
- Apply the date stamp, and
- File it properly in monthly bundles for record and future reference.
📚 Rule 18: S.O. Slips
🔸 1. What Is an S.O. Slip?
- ✔️ An S.O. slip is a document sent daily by the Head Office (HO) to each of its Sub-Offices (SOs) enclosed in the Account Bag.
- ✔️ It contains important financial details, instructions, and communication between HO and SO.
🔸 2. Purpose and Contents of S.O. Slip
The S.O. Slip contains:
a) Amount of Cash Remitted (with details) to the SO.
b) Particulars of Documents, including:
- Serial numbers and values of Indian Postal Orders (IPOs) sent to the SO.
c) Instructions and Other Particulars, such as remittance orders or operational guidance.
🔸 3. Important Check by HO Before Issuing S.O. Slip
- ✔️ The Sub Account Assistant at HO must:
- Check the SO’s balance with respect to vouchers and
- Verify the System Generated Daily Transactions using ZFR-DAY-NEW Report
- Only after verification, the S.O. Slip is issued.
🔸 4. Responsibility of the Sub-Postmaster (SPM)
- ✔️ The SPM is personally responsible for:
- Carrying out the instructions in the S.O. Slip correctly and punctually.
- If a remittance ordered in the S.O. slip is not received in time, the SPM must:
- Report immediately to the Head Office and Superintendent.
🔸 5. Reporting Delays
- ✔️ If there is any delay by an SO in:
- Sending a remittance ordered by HO or
- Acknowledging a remittance received,
- ✔️ The HO must report it to the Superintendent, who will take strict action against the irregularity.
🔸 6. CSI Office Procedure (Change in System)
- ✔️ In CSI offices, S.O. Slips are not generated in the old format.
- ✔️ Instead, only on-demand cash and documents are sent, and relevant slips are generated through CSI (SAP).
📚 Rule 19: Remittance of Cash
🔸 1. Procedure for Ordering a Remittance of Cash
- ✔️ When it is necessary to remit cash to an SO, either:
- From the Head Office (HO), or
- From another Sub-Office (SO),
✔️ The Head Postmaster will record the order for remittance on the System Generated Daily Transaction Report (DTR).
🔸 2. Action by Sub-Account Assistant
- ✔️ In case of a remittance from the HO to the SO:
- The order must be shown promptly by the Sub-Account Assistant to the Treasurer.
- ✔️ The Treasurer must initial the order to confirm the instruction.
🔸 3. Entry in S.O. Slip (for Non-CSI Offices)
- ✔️ If remittance is from the HO:
- The Sub-Account Assistant must enter the amount and details of the remittance in the S.O. Slip.
🔸 4. Procedure in CSI Offices
- ✔️ In CSI offices:
- The Cash Workflow Process must be followed.
- A Memo of Remittance should be generated through the CSI SAP system.
- No manual entry is needed in an S.O. slip.
📚 Rule 20: Supply of Postage and Other Stamps
🔸 1. Procedure for Ordering Stamp Supply
- ✔️ When postage or other stamps are to be supplied to a Sub-Office (SO):
- The Head Postmaster writes the order on the System Generated Daily Transaction Report (DTR).
- ✔️ The Sub-Account Assistant must:
- Show the order promptly to the Treasurer, and
- Get the Treasurer’s initials as a token of acknowledgment.
🔸 2. Procedure in CSI Offices
- ✔️ The HO Treasurer must:
1️⃣ Login to SAP → Enter T-codeMIGO
to process the stamp supply.
2️⃣ Print the Invoice Slip using T-codeMB90
.
3️⃣ Send the stamps along with the Invoice Slip to the SO. - ✔️ At the SO end:
- The SO Treasurer:
- Manually checks the stamps against the Invoice Slip.
- Logs in SAP → Uses T-code
MIGO
to acknowledge receipt of the stamps.
- The SO Treasurer:
🔸 3. Procedure in Non-CSI Offices
- ✔️ The SPM of the Non-CSI SO:
- Sends a written requisition for the required stamps to the Account Office (HO/SO acting as account office).
- ✔️ The Account Office (HO) does the following:
1️⃣ The Postmaster/Sub-Postmaster verifies and approves the requisition.
2️⃣ Orders the Treasurer to prepare the invoice in three copies.
3️⃣ The Treasurer sends the stamps along with the invoice slips to the SO under “Cash to SO”. - ✔️ The SO:
- Acknowledges receipt of the stamps,
- And records them as part of Cash from the Account Office.
📚 Rule 21: Remittances Sent Through the Post
🔸 1. Procedure for Sending Remittance by Post
- ✔️ When cash, currency notes, postage stamps, or other stamps are sent from the Head Office (HO) to a Sub-Office (SO) through the post:
- The Treasurer prepares the remittance by enclosing it in a Cash Bag.
- The Cash Bag is then enclosed inside the Account Bag as per procedure detailed in Rule 26.
🔸 2. CSI Scenario Process (Important Update)
- ✔️ In CSI offices:
- Cash remittance should be done using the Cash Workflow Process in SAP.
- A Memo of Remittance must be generated in SAP.
- Stamps are also sent and received through SAP, not manually.
🔸 3. Verification at Receiving Office (SO)
- ✔️ At the SO, the Sub-Postmaster (SPM) must:
- Verify the weight of the Cash Bag.
- Verify the amount of cash and stamps with entries in the S.O. Slip and the Memo of Remittance (SAP).
- After verification, immediately lock the cash and stamps in the office safe.
🔸 4. Verification in CSI System
- ✔️ The SPM or Treasurer must:
- Compare the cash bag weight and contents with the S.O. Slip and Memo of Remittance generated in SAP.
- Acknowledge receipt of cash in SAP through the Cash Workflow Process.
- If not acknowledged, the DOP Cash of the receiving office will not be debited, i.e., the balance will not be updated correctly.
- Stamps also must be acknowledged in SAP using the stock management process.
🔸 5. Checking Cash in Transit (CIT)
- ✔️ Both the Supplying Office (HO) and the Receiving Office (SO) must:
- Regularly check Cash in Transit (CIT) status using T-code
ZFBL3N
in SAP.
- Regularly check Cash in Transit (CIT) status using T-code
📚 Rule 22: Remittances Through Special Carriers
🔸 1. When Remittance is Sent via Special Carrier
- ✔️ Remittance to a Sub-Office (SO) can be sent via:
- Postman, Overseer, or any other subordinate staff.
- ✔️ The cash can be sent:
- Loose (without cash bag) or
- Enclosed in a cash bag,
- As per the method prescribed by the Head of the Circle.
🔸 2. Procedure if Remittance is Sent Loose
- ✔️ Treasurer hands over the cash directly to the carrier.
- ✔️ The carrier must:
- Give a receipt in the Hand-to-Hand Receipt Book for the amount received.
🔸 3. Procedure if Remittance is in a Cash Bag
- ✔️ Steps to follow:
1️⃣ Place the money + Memo of Remittance (full details) inside the cash bag.
2️⃣ Close and weigh the cash bag in the presence of the carrier.
3️⃣ Carrier must give a receipt in the Hand-to-Hand Receipt Book, including the weight of the bag (in words and figures).
4️⃣ The bag should be sealed as per Rule 27(3) of Volume VI Part I.
🔸 4. Entry in SO Slip
- ✔️ A remark must be entered in the SO slip indicating that the remittance is sent through a special carrier.
- ✔️ On the carrier’s return, the Treasurer must:
- Check whether a receipt has been obtained in the carrier’s book or diary.
- Initial the entry with date to confirm the check.
🔸 5. CSI Scenario Process
- ✔️ Remittance must be done via the Cash Workflow Process in SAP.
- ✔️ A Memo of Remittance is generated in SAP.
🔸 6. At the Receiving Office (SO)
- ✔️ The SPM must:
- Count the cash, whether loose or in the bag.
- Verify against the Memo of Remittance and the Hand-to-Hand Receipt Book.
- If in a cash bag:
- Check the weight of the bag,
- Open it,
- Count contents and verify with the memo.
- Give a receipt to the carrier in his book or diary, recording the ascertained weight in words and figures.
🔸 7. Special Note for SO to SO Remittance (with Cash Office)
- ✔️ When remittance is from one S.O. to another (Cash Office) and the carrier is headquartered at the receiving S.O.:
- The receiving S.O. must give acknowledgment both in:
- The Carrier’s Book/Diary, and
- SAP (Cash Workflow Acknowledgment).
- The receiving S.O. must give acknowledgment both in:
🔸 8. Entry and Safe Custody
- ✔️ Compare the amount received with the entry in the S.O. Slip.
- ✔️ If the S.O. slip reaches earlier, check the entry when the cash arrives.
- ✔️ Enter the amount in the S.O. account on the actual date of receipt, which must be noted on the S.O. slip.
- ✔️ Lock the money safely in the office safe.
🔸 9. CSI Important Reminder
- ✔️ In CSI, the SPM/Treasurer must:
- Check cash bag weight,
- Compare with Memo of Remittance (SAP) and Hand-to-Hand Receipt Book.
- Acknowledge receipt in SAP using Cash Workflow Process, else the balance won’t be updated.
📚 Rule 23: Supply of Indian Postal Orders (IPOs)
🔸 1. Procedure for Supply of IPOs
- ✔️ When IPOs are to be supplied to an S.O.:
- They are handed over by the Money Order Assistant to the Sub-Account Assistant (under receipt).
- ✔️ The procedure is the same as the supply of stamps (Rule 20 applies mutatis mutandis).
🔸 2. CSI Process for IPO Supply
- ✔️ IPO remittance is done in SAP (CSI) using:
- T-code MIGO (for creating Goods Receipt Note).
- An invoice document is printed through MB90, which is sent along with the S.O. slip.
- ✔️ The IPO stock can be checked anytime using T-code MB52.
🔸 3. On Receipt at Sub-Office (CSI)
- ✔️ The S.O. should:
- Compare the denomination and number of IPOs received with the details in the invoice attached with the S.O. slip.
- Check the IPO stock in SAP (MB52) after receipt.
🔸 4. Procedure for Non-CSI Offices
- ✔️ Step-wise process:
1️⃣ The SPM sends a requisition for IPOs to the Account Office (HO).
2️⃣ The Postmaster/Sub-Postmaster verifies and approves the requisition.
3️⃣ The Treasurer prepares an invoice (in 3 copies).
4️⃣ IPOs are sent along with the invoice slips to the S.O. under “Cash to SO“.
5️⃣ The S.O.:- Checks and acknowledges the IPOs received.
- Treats IPOs as part of cash received from the Account Office.
🔸 5. Important Notes for CSI Offices
- ✔️ After receipt:
- Check IPO denomination and count in MB52 (stock view).
- Cross-verify with the document generated from MB90.
📚 Rule 24: Adjustment of Errors in Account
🔸 1. General Rule
- ✔️ If any error like:
- Short/Excess Receipt or
- Short/Excess Payment
occurs at the Sub Office (S.O.),
👉 It is communicated through an entry in the S.O. slip.
🔸 2. Responsibility of S.O.
- ✔️ The Sub Postmaster (S.P.M.) must:
- Adjust the error as soon as possible.
- Follow the method indicated by the Head Office (H.O.).
🔸 3. Procedure in CSI Scenario
- ✔️ In CSI, each Debit/Credit transaction generates a document number.
- ✔️ If an error is detected:
- The Head Postmaster (HPM) can adjust it by:
- Correcting the transaction entry or
- Changing the GL (General Ledger) Head, if required.
- ✅ This is done only after confirmation from the concerned branch about the genuineness of the error.
- The Head Postmaster (HPM) can adjust it by:
- ✔️ Alternatively, the document can be:
- Reversed back to the originating office for necessary corrections.
🔸 4. Important Note
- ✔️ In CSI, error adjustments are system-based, and proper care must be taken to ensure the correctness before making any correction.
📚 Rule 25: S.B. Slips
🔸 1. What is an S.B. Slip?
- ✔️ S.B. Slip (Form S.B. 27) is used for listing and sending Savings Bank (S.B.) documents, such as:
- Warrants of Payment
- S.B. Acknowledgements
- Passbooks
- Other S.B. related documents
🔸 2. Procedure at Head Office (H.O.)
- ✔️ The Savings Bank (S.B.) Assistant must:
- Check entries in the S.B. slip against the original documents.
- After verification, the documents are enclosed in a cover and sealed.
- The cover must be labeled with the name of the destination S.O.
- ✔️ The sealed cover is then handed over under receipt to the Sub-Account Assistant.
- ✔️ The Sub-Account Assistant will:
- Enter the details in the S.O. slip.
- Attach the S.B. slip cover to the corresponding S.O. slip for despatch.
🔸 3. Procedure at Sub Office (S.O.)
- ✔️ On receipt, the S.O. must:
- Immediately check the S.B. documents against the details mentioned in the S.B. slip.
- File the S.B. slips in monthly bundles for record.
🔸 4. Important Notes
- ✔️ This procedure ensures that Savings Bank documents are properly tracked and accounted for.
- ✔️ It also ensures accountability between the Head Office and the Sub Office.
📚 Rule 26: Closing of Account Bags in the Head Office
🔸 1. Key Procedure Before Closing Account Bags
- ✔️ The System Generated Daily Transaction Reports’ balances must be entered in the S.O. slips (both in words and figures).
- ✔️ The S.O. slips along with any Indian Postal Orders (IPOs), stamps, or documents are placed in the account bag for the respective S.O
🔸 2. If No Cash is Involved
- ✔️ Account bags without cash are:
- ✅ Closed and sealed by the Sub-Account Assistant.
- ✅ Handed over to the sorting or mail department under receipt.
🔸 3. If Cash or Stamps Are Involved
- ✔️ Procedure:
- Account bag taken to the Treasurer along with documents.
- The Treasurer encloses the cash or stamps in a cash bag in the presence of the Sub-Account Assistant.
- ✔️ Sub-Account Assistant is not required to count cash, but must ensure that the remittance is indeed enclosed.
- The cash bag is sealed using:
- 🔸 Cash Seal (black sealing wax)
- ✔️ The Sub-Account Assistant weighs the cash bag, enters the weight (in words and figures) on:
- 🔸 The label of the cash bag
- 🔸 Both copies of the S.O. slip
- ✔️ The Treasurer initials the weight entry and the remittance entry on the slips.
- The cash bag is then placed in the account bag in presence of both.
- Finally, the Sub-Account Assistant seals the account bag with the Sub-Account Seal.
🔸 4. Sealing Rules
🔸 If… | 🔹 Seal Used |
Cash bag | Cash seal (Black sealing wax) |
Account bag | Sub-Account seal (Red sealing wax if two seals are used) |
- If the Sub-Account Assistant also handles mail/sorting duties, then:
- 🔹 Two seals are placed on each account bag.
- 🔸 Cash seal with red wax above the Sub-Account seal.
- 🔸 This is done to clearly distinguish between the seals.
🔸 5. Important Notes
- ✔️ In CSI scenario, all remittances must be done via cash workflow in SAP and a Memo of Remittance should be generated.
- ✔️ Stamp supply is also managed via SAP.
- ✔️ An account bag without cash, stamps, or documents need not be sealed if enclosed inside a mail bag.
🔸 6. Responsibilities
- ✔️ Sub-Account Assistant must personally perform all duties related to sealing, weighing, and recording for account bags.
- ✔️ No delegation of duties is allowed except when the account bag does not contain any remittance (cash or stamps).
📚 Rule 27: Opening of Account and Cash Bags in Sub-Office
🔸 1. Examination of Account Bag
- ✔️ On receipt from H.O., the S.P.M. must carefully examine the account bag before opening it.
- ✔️ Check for any tampering or damage to the seals.
🔸 2. If Cash Bag is Included
- ✔️ Examine the cash bag similarly.
- ✔️ The cash bag should be weighed in presence of the Sub-Account Assistant.
- ✔️ Verify the weight with the entry noted in the S.O. slip.
- ✔️ Then the cash bag should be opened in presence of the Sub-Account Assistant.
🔸 3. If Treasurer and Sub-Account Assistant are Same Person
- ✔️ If both duties are handled by the same official, the cash bag must be:
- ✅ Weighed and opened in presence of any other official nominated by the Superintendent.
🔸 4. In CSI Scenario
- ✔️ The SPM or Treasurer should:
- 🔸 Check and compare the cash bag weight with:
- S.O. slip entry
- Memo of Remittance (generated in SAP)
- 🔸 Acknowledge the cash through cash workflow process in SAP.
- 🔸 Cross-check with the Day’s Report of the S.O.
- 🔸 Check and compare the cash bag weight with:
🔸 5. When Sub-Account Assistant Handles Mail/Sorting Too
- ✔️ This fact will be informed to the S.P.M. by H.O.
- ✔️ The S.P.M. should then check each account bag to ensure it has:
- 🔸 Two seals:
- ✅ Cash Seal (red sealing wax)
- ✅ Sub-Account Seal (standard seal)
- 🔸 Two seals:
- ✔️ Red wax seal is mandatory for cash.
📚 Rule 28: Preparation of S.O. System Generated Daily Transaction Report
🔸 1. Cash Balance Tally (End of Day)
- ✔️ At the end of each business day:
- 🔸 Check and tally the cash balance of:
- Treasurer Cash Book (ZFBL3N)
- With Physical Cash Balance.
- 🔸 Check and tally the cash balance of:
- ✔️ Any difference could be due to:
- Missing voucher postings for financial transactions (e.g., WUMTS, MMTS, etc.)
🔸 2. Accounting of All Transactions
- ✔️ All financial transactions must be accounted through:
- 🔸 POS Back Office Cash (DOP Cash)
- Includes transactions from:
- POS (Counter Work)
- SB/Finacle
- PLI/RPLI (McCamish)
🔸 3. Generation of Daily Transaction Report
- ✔️ Use T-code ZFR_DAY_NEW in SAP to generate the report.
- ✔️ This report shows:
- 🔸 Closing Balance (in words and figures) — Generated Automatically.
🔸 4. Completion of Report Entries
- ✔️ Fill in all other entries:
- 🔸 On the front and reverse sides of the report.
- ✔️ Apply the S.O. date stamp on the report.
- ✔️ Sign by S.P.M. — Mandatory.
- ✔️ This report is a “due document”, and timely submission to H.O. is compulsory.
🔸 5. Year-End Special Instructions (Non-CSI Offices)
- ✔️ On the last working day of the month and on 31st March, the S.P.M. must note in Red Ink (on reverse side):
- 🔸 Details of:
- (i) Cash
- (ii) Indian Postage Stamps
- (iii) Other Stamps (if part of cash balance)
- 🔸 Details of:
🔸 6. Stamps Stock Details (Non-CSI Only)
- ✔️ Enter stamp stock details under:
- (i) Indian Postage Stamps (includes embossed envelopes, letter cards, post cards)
- (ii) Other Stamps (e.g., Non-judicial stamps if part of cash balance)
🔸 7. CSI Scenario Simplification
- ✔️ ✅ In CSI Offices:
- No need to enter red ink particulars or manual year-end entries.
- ✅ Year-end processes are system-driven and handled centrally.
📚 Rule 29: Preparation of Daily Accounts by S.O. Not in Daily Communication with H.O.
🔸 1. Daily Preparation of Account – Mandatory
- ✔️ Even if the Sub-Office (S.O.) is not in daily communication with its Head Office (H.O.), it must:
- 🔸 Write, check, and close the account daily as per rules.
🔸 2. Submission to H.O. (On Mail Despatch Days Only)
- ✔️ The account is submitted only on the day when the mail is despatched to H.O.
- ✔️ This account is prepared in the format of the:
- 🔸 S.O. System Generated Daily Transaction Report (ZFR_DAY_NEW)
🔸 3. How Transactions Are Accounted
- ✔️ The report will auto-calculate totals of all transactions since the last despatch day.
- ✔️ Important:
- The closing balance must exactly match the closing balance on the date of despatch.
🔸 4. Responsibility for Cash Verification
- ✔️ If there is an Assistant in the S.O. (besides the S.P.M.):
- 🔸 The Assistant is jointly responsible for cash custody.
- 🔸 Assistant must verify the cash balance daily as per rules.
- 🔸 Initial the Daily Account (System Generated) each day to confirm verification.
🔸 5. No Detailed Voucher Check Required
- ✔️ Detailed check of individual vouchers is NOT needed.
- ✔️ Only the cash verification and balance confirmation are mandatory.
📚 Rule – 30: Liabilities of Sub-Office
🔸 1. Definition of Liabilities of S.O.
- ✔️ Liabilities mean the total amount of:
- 🔸 Unpaid eMOs (electronic Money Orders)
- 🔸 Unpaid SB Warrants of Payment
- 🔸 Any other unpaid instruments like P.O. Certificates
🔸 2. Daily Entry of Liabilities – Mandatory
- ✔️ The S.P.M. must enter the total amount of liabilities daily in the specified column of the:
- 🔸 S.O. System Generated Daily Transaction Report (ZFR_DAY_NEW)
- ✔️ Purpose:
- To inform H.O. whether the S.O. needs additional funds or the current balance is sufficient.
🔸 3. Special Entry – If Bag Despatched Within Working Hours
- ✔️ If the Account Bag is despatched within office working hours, then S.P.M. must also write:
- 🔸 (a) Actual Cash in Hand
- 🔸 (b) Actual Liabilities
- 📌 This should be recorded in the ‘Remarks’ column on the reverse side of the Daily Transaction Report.
🔸 4. Format for Entry:
Rs. ..........p. Actual cash in hand at (hour) on (date)
Rs. ..........p. Actual liabilities existing at (hour) on (date)
🔸 5. Important Rule for Cash Count:
- ✔️ The account does NOT need to be made up fully during the day.
- ✔️ The S.P.M. should simply:
- 🔸 Physically count the cash available at the office
- 🔸 Check the amount of unpaid instruments
- 🔸 This must be done 15 minutes before the bag is despatched.
- ✔️ No voucher verification needed for this entry.
📚 Rule – 31: Details of Remittances Received and Sent
🔸 1. Mandatory Entry of Remittances
- ✔️ All remittances, whether:
- 🔸 Received from H.O.
- 🔸 Sent to H.O.
- 🔸 Received from other S.Os
- 🔸 Sent to other S.Os
- ✔️ Must be entered properly in the designated place provided in the:
- 🔸 Reverse side of the S.O. Daily Account (Non-CSI offices)
- 🔸 Or in the System Generated Daily Transaction Report (ZFR_DAY_NEW) in CSI offices.
🔸 2. Purpose of the Entry:
- ✔️ To maintain a clear and transparent record of:
- 🔸 Cash movement between offices.
- 🔸 Ensure correctness of Cash in Transit (GL 4867100000).
- 🔸 Assist H.O. and auditing authorities in verifying the accuracy of transactions.
🔸 3. Applies to All Types of Remittances:
- ✔️ Cash
- ✔️ Stamps
- ✔️ IPOs (Indian Postal Orders)
- ✔️ Any financial document remitted
🔸 4. CSI Office Note:
- ✔️ In CSI post offices:
- 🔸 System automatically captures remittance data via the Cash Workflow in SAP.
- 🔸 Still, it is the responsibility of the SPM to verify that entries reflect accurately in ZFR_DAY_NEW report and ZFBL3N (Cash in Transit GL).
📚 Rule – 32: Details of Drawings from Treasury/Bank
1. Purpose of Recording Drawings:
- ✔️ To monitor how much amount is:
- 🔸 Placed at credit of the Sub-Postmaster (SPM).
- 🔸 Drawn so far from Treasury/Bank.
- 🔸 Balance remaining at Treasury/Bank.
🔸 2. For Sub-Offices at Treasury/Bank Stations:
- ✔️ Each day, SPM must record:
- 🔸 Amount placed at credit.
- 🔸 Amount drawn till date.
- 🔸 Balance remaining at treasury/bank.
- ✔️ This is entered on the reverse side of the S.O. Daily Account or Daily Transaction Report (ZFR_DAY_NEW).
🔸 3. For Account Bag Dispatched During Working Hours:
- ✔️ SPM should record the exact status of funds at the Treasury/Bank:
- 🔸 15 minutes before dispatching the account bag.
- 🔸 This includes amount at credit, drawn, and balance.
🔸 4. For S.Os Not at Treasury/Bank Station:
- ✔️ Daily entry includes:
- 🔸 Authorized Maximum Limit of cash drawn from Cash Office without H.O. approval.
- 🔸 Additional Credits, if placed by the H.O.
- 🔸 Amount already drawn.
- 🔸 Balance remaining from limit or credit.
🔸 5. CSI Post Offices Process:
- ✔️ Cash drawing process is automated via SAP:
- 🔸 Voucher is prepared for “Cash Drawn from Bank”.
- 🔸 On physical receipt of cash, Treasurer logs in SAP.
- 🔸 Use T-Code ZFFV50.
- 🔸 Select “Cash Drawn from Bank”, enter SOL ID and Amount.
- ✔️ This entry directly reflects in the S.O. Daily Transaction Report.
📑 Rule 33 – Remarks in S.O. Daily Transaction Reports
🔸 1. Purpose of the Remarks Column (Back Side of DTR):
- ✔️ Space is provided to enter any essential remarks related to:
- 🔸 Unclassified receipts and payments.
- 🔸 Electronic Money Order (eMO) lists dispatched.
- 🔸 Documents related to Postal Certificates or Custom Duty Receipts.
- 🔸 Parcels with details of amounts realized.
🔸 2. For Treasury/Bank Book Transfers:
- ✔️ When cash is drawn by book transfer from treasury/bank, SPM must:
- 🔸 Enter the nature of the transaction in the remarks section.
- 🔸 Mention the amount drawn by book transfer.
🔸 3. Pay, Allowances & Contingent Charges:
- ✔️ Entries must include:
- 🔸 Pay and allowances—charged on the day of payment.
- 🔸 For contingent charges, mention:
- ✅ Nature of the charge.
- ✅ Amount.
- ✅ Attach voucher and sanction, invoiced with DTR.
- 🔸 Any amount sent out of account (e.g., Security Bond premium remittance to sureties) must also be detailed.
🔸 4. Cash Balance Below Minimum or Excess:
- ✔️ When cash falls below minimum, SPM must:
- 🔸 Provide a clear reason/explanation in remarks.
- ✔️ When cash exceeds the authorized maximum, SPM must:
- 🔸 Record full reasons for excess retention in the remarks.
🔸 5. For CSI Post Offices:
- ✔️ Remarks are entered during transaction posting in SAP.
- ✔️ After verification, remarks are automatically reflected in the account.
- ✔️ Amounts get auto-posted into the relevant GL code.
📑 Rule 34 – Requisition for Postage and Other (Non-Postal) Stamps
🔸 1. Purpose:
- ✔️ When a Sub-Postmaster (SPM) needs:
- 🔸 Postage stamps (e.g., postcards, letter cards, embossed envelopes)
- 🔸 Or non-postal stamps (like court fee stamps, revenue stamps, etc.)
🔸 2. Requisition Procedure:
- ✔️ SPM should:
- 🔸 Prepare a requisition list on a plain sheet of paper.
- 🔸 Mention:
- ✔️ Denominations (e.g., ₹1, ₹5, ₹10)
- ✔️ Total value of the stamps required.
- 🔸 Attach this list to the S.O. System generated Daily Transaction Report (DTR).
🔸 3. How to Note in DTR:
- ✔️ In the “Remarks” column on the back side of DTR, the SPM should write:
- 👉 “Stamps and stationery ₹______ vide list attached.”
- ✔️ No need to send cash with the requisition.
🔸 4. Applicability:
- ✔️ This procedure is valid for both:
- 🔸 Postage stamps.
- 🔸 Non-postal stamps.
- ✔️ Applies to S.O. requisitioning stamps from its Head Office (H.O.).
⭐ Quick Process Flow:
🔹 Step | 🔸 Action |
1️⃣ | Prepare stamp requisition (denomination & value) |
2️⃣ | Attach requisition with DTR |
3️⃣ | Note in DTR remarks: “Stamps and stationery ₹___ vide list attached” |
4️⃣ | No cash required to be sent |
🔔 Important Note:
- ✅ This rule governs the supply of non-postal stamps from H.O. to S.O.
📌 CSI Offices Note:
- ✔️ Although not directly mentioned here, in CSI, requisitions for stamps are processed through SAP using T-Code MIGO, and the stock is tracked via MB52.
📑 Rule 35 – Documents Sent with S.O. System Generated Daily Transaction Report (DTR)
🔸 1. Purpose:
✔️ These are the documents that must be sent by the Sub-Office (S.O.) along with its System Generated Daily Transaction Report (DTR) to the Head Office (H.O.).
🔸 2. List of Documents:
🔢 | 📜 Document Name | 📌 Purpose/Remarks |
1️⃣ | Sub-office e-Money Order Lists | For eMO transactions summary |
2️⃣ | Consolidation with vouchers and accompaniments | Total of day’s transactions |
3️⃣ | List of Documents | Lists all documents enclosed with DTR |
4️⃣ | List of Indian Postal Orders (IPOs) Paid | Record of IPO payments |
5️⃣ | List of Indian Postal Orders (IPOs) Sold | IPO sales details |
6️⃣ | Treasury/Bank receipt or voucher | For money deposited into or drawn from treasury/bank |
7️⃣ | Signed receipts for Inward Foreign Parcels with Customs Duty | Proof of customs charges collected |
8️⃣ | BOs Daily Transaction Reports (DTRs) | For Branch Offices in direct account with the S.O. |
9️⃣ | Daily List of Telephone Revenue Collections | If any telephone bills collected |
🔟 | Void e-Money Orders Paid | For voided eMO payments |
1️⃣1️⃣ | Documents for Unclassified Payments | Supporting documents for unusual payments |
1️⃣2️⃣ | Signed Receipts in Form ACG-17 | ACG-17 is a general receipt form |
1️⃣3️⃣ | List of Accountable Articles Booked (if any) | Parcels, insured, registered, VP, etc. |
1️⃣4️⃣ | Vouchers for 3rd Party Transactions (outside CSI) | For services like WUIMT, e-Post, Aadhaar, etc. |
1️⃣5️⃣ | Others | Any other relevant document required by rules |
🔸 3. Important Note:
✔️ Each document must be properly listed and invoiced in the “List of Documents” enclosed with the DTR.
🔔 CSI Post Office Process:
- ✔️ Documents like treasury receipts, IPO lists, and money order lists are generated and tracked in SAP (CSI system).
- ✔️ Physical documents like BO DTRs, ACG-17 receipts, and parcel customs receipts are still physically sent where necessary.
📦 Rule 36 – Contents of Account Bag (From S.O. to H.O.)
🔸 1. Main Contents of the Account Bag Sent to H.O.:
✔️ The Account Bag from the Sub-Office (S.O.) to the Head Office (H.O.) generally contains:
🔢 | 📜 Contents | 📌 Purpose |
1️⃣ | System Generated Daily Transaction Report (DTR) | Summary of daily financial transactions |
2️⃣ | All Documents listed in Rule 35 | eMO lists, IPO lists, Treasury receipts, BO DTRs, etc. |
3️⃣ | Cash Bag (if remittance is required) | Contains cash or stamps remitted to the H.O. |
🔸 2. If No Cash is Sent:
✔️ The account bag may only contain the DTR and related documents without the cash bag.
🔔 CSI Post Office Note:
✔️ Remittance is processed through the Cash Workflow in SAP (CSI).
✔️ A Memo of Remittance is generated digitally.
✔️ Physical cash bag is still sent where applicable.
💰 Rule 37 – Remittances Sent Through the Post
🔸 1. Procedure for Sending Cash Remittance to H.O.:
✔️ When cash or currency notes are sent to the Head Office (H.O.) through post, the following steps are followed:
🔢 | 📜 Step | 📌 Action |
1️⃣ | Cash placed in Cash Bag | As per procedure in Rule 27, Vol. VI Part I. |
2️⃣ | Record the Weight | Weight of the cash bag to be noted: ✔️ On the bag label ✔️ In words & figures ✔️ In Remarks column of DTR ✔️ On the back of DTR in red ink (Non-CSI only). |
3️⃣ | Enclose in Account Bag | Cash bag is placed inside the Account Bag going to the H.O. |
🔸 2. CSI Post Office Process:
✔️ In CSI offices:
- Remittance is done through Cash Workflow in SAP.
- Memo of Remittance is generated in SAP.
- No need to write the weight or details in red ink on the DTR.
- The remittance automatically reflects in the Workflow of SO/HO and in the Day’s Report.
🔸 3. Responsibility:
✔️ All steps must be done personally by the Sub-Postmaster (SPM).
✔️ The cash bag remains in the personal custody of the SPM after sealing until it is placed in the account bag and handed over to the carrier.
📦 Rule 38 – Closing of the Account Bag
🔸 1. Procedure for Closing Account Bag:
✔️ The Sub-Postmaster (SPM) must perform the following steps personally:
🔢 | 📜 Step | 📌 Action |
1️⃣ | Place Articles/Documents in Bag | All articles, documents, DTR, remittance (if any), etc., to be placed in the bag by SPM. |
2️⃣ | Label the Bag | Attach a White Bag Label showing the name of the Head Office (H.O.). |
3️⃣ | Close and Seal | Properly close and seal the bag. |
4️⃣ | Despatch | Despatch the bag as per the procedure in Chapter 3 of this Volume. |
🔸 2. Reference Note:
✔️ Follow the same note as Rule 37(2):
- In CSI offices, once the remittance is processed through SAP Cash Workflow, it reflects in both the Workflow and Day’s Report.
- No need to write remittance details manually on the DTR.
🔸 3. Responsibility:
✔️ The process of placing, sealing, and despatching must be done personally by the Sub-Postmaster (SPM).
✔️ It is the sole responsibility of the SPM to ensure correctness and security.
🚚 Rule 39 – Remittances through Special Carriers
🔸 1. Mode of Remittance to H.O.:
✔️ Remittance can be sent to H.O. either:
- Loose Cash, or
- Cash Bag (sealed)
✔️ As per method prescribed by Head of the Division.
🔸 2. Receipt by Carrier:
Mode | Process |
Loose Cash | Carrier must give a receipt in the Hand-to-Hand Receipt Book or S.O. Account. |
Cash Bag | Cash with Memo of Remittance is placed in the bag. Bag is closed, sealed, weighed. |
Carrier signs the receipt and notes weight (in words & figures) in the receipt book. |
🔸 3. Entry in Overseer Diary:
✔️ SPM must record the remittance (cash bag or loose cash) in the Overseer’s Diary.
✔️ SPM should ensure the cash limit for the carrier is not exceeded.
🔸 4. If Cash Limit Exceeds:
✔️ SPM must mention this in the Remarks column of the Daily Transaction Report (DTR).
🔸 5. 💡 Important Limits:
✔️ Max Loose Cash Limit = ₹5 Lakhs (As per Directorate letter dated 01-10-2018).
✔️ For amounts exceeding, proper escort must be arranged.
🔸 6. Special Case – Mail Motor Service (MMS):
✔️ In MMS towns, Head of Circle may permit:
- Cash bag to be sealed and weighed in advance (without waiting for the carrier).
- Carrier examines bag condition and weight at pickup.
✔️ Receipt must still be taken in Hand-to-Hand Receipt Book.
🔸 7. Receipt Acknowledgment in DTR:
✔️ SPM should record remittance details on the back of DTR.
✔️ Carrier’s signature and bag weight must be recorded.
✔️ On return, SPM must verify carrier has obtained a receipt from H.O.
🔸 8. Procedure at H.O.:
Step | Action |
On Receipt of Cash Bag | Treasurer (in presence of Sub-Account Asst.) checks seal, weight, opens, counts cash, verifies memo. |
Receipt to Carrier | Treasurer provides signed receipt with weight in words & figures in carrier’s book or diary. |
Verification with DTR | Treasurer checks DTR entry from SO. If correct, initials it for Sub-Account Asst. acceptance. |
Date of Accounting | Remittance is accounted for on actual date of receipt in H.O. |
🔸 9. CSI Scenario:
✔️ Remittance is done via Cash Workflow in SAP.
✔️ Memo of Remittance generated.
✔️ Treasurer verifies:
- Weight (as per memo and actual bag)
- Entry in Hand-to-Hand Receipt Book.
✔️ Acknowledgment done in SAP Cash Workflow.
🏤 Rule 40 – Opening of Account Bags in the Head Office
🔸 1. Receipt of Account Bags from S.Os:
✔️ Account bags are handed over by the Mail or Delivery Department to the Treasurer under receipt.
✔️ The treasurer must check:
- 🏷️ Bag label
- 🔐 Seal condition
- 🧵 Cord integrity
- 📦 Overall condition of the bag
🔸 2. Opening Procedure:
✔️ Bags are opened by the Treasurer in the presence of the Sub-Account Assistant.
✔️ If there is a Cash Bag inside:
- The treasurer removes it.
✔️ The Account Bag (with other contents) is handed over immediately to the Sub-Account Assistant.
🔸 3. Immediate Verification:
✔️ Sub-Account Assistant checks the S.O. System Generated Daily Transaction Report (DTR) to verify:
- Whether any remittance (cash) is advised as sent.
✔️ If a remittance is advised but no cash bag is received: - The Head Postmaster must be summoned immediately for investigation.
🔸 4. Bags Received After Office Hours:
✔️ Bags or sealed cash bags received after the day’s transaction closing must be:
- Made over by Mail/Delivery Department to the Treasurer under receipt.
- Receipt must include:
- Bag description
- Name of the S.O.
🔸 5. Procedure for After-Hours Bags:
✔️ If received before treasury closing:
- Stored in the treasury.
✔️ If received after treasury/bank closure: - Kept securely overnight in:
- Joint custody of the Postmaster and another official, or
- Two designated officials (as per office duty distribution memorandum).
🔸 6. Recording:
✔️ Treasurer must record the total number of bags in the H.O. System Generated Daily Transaction Report.
✔️ The Postmaster must verify this count physically.
🔸 Note for CSI Offices:
✔️ This physical verification process continues, but cash remittances and acknowledgments are additionally tracked via Cash Workflow in SAP.
🏦 Rule 41 – Opening of Cash Bags in the Head Office
🔸 1. Examination of Cash Bag:
✔️ On receipt of a cash bag advised in the S.O. System Generated Daily Transaction Report (DTR), the Treasurer must check:
- ✅ Seal, cord, and label
- ✅ Bag condition (if leather, also check lock)
- ✅ Weigh the bag
✔️ Compare the weight with the entry on the Memo of Remittance (held by Sub-Account Assistant).
🔸 2. If Weight Matches:
✔️ The bag is opened by the Treasurer in the presence of the Sub-Account Assistant.
✔️ The contents (cash) are counted and checked against the memo of remittance.
✔️ If correct:
- The Treasurer initials the memo, authorizing it to be accepted by the Sub-Account Assistant.
🔸 3. If Weight Does NOT Match:
✔️ The bag is NOT opened by the Treasurer.
✔️ It must be handed over unopened to the Head Postmaster.
✔️ The Head Postmaster opens it in the presence of witnesses and counts the contents.
🔸 4. If Amount Differs from Memo:
✔️ The Head Postmaster is summoned immediately for further action.
✔️ In CSI Scenario:
- Cash entry is rejected in SAP.
- A new cash workflow is started afresh.
🔸 5. Special Scenario – Account Bag Dispatch Before Closing Time:
✔️ If a Sub-Office sends its account bag early (e.g., 2 PM) but the remittance reaches before the Daily Transaction Report (DTR) for that day:
- 📝 An explanatory remark should be made on the previous DTR (the one sent with the remittance).
- The entry for the cash remittance will be written in the next day’s DTR.
✔️ ✅ Such remittances are accounted for on the actual date of receipt at the H.O.
🔸 6. Important Rule:
✔️ All duties must be performed personally by the:
- Treasurer
- Sub-Account Assistant
❌ No delegation of these duties is allowed.
⭐ Summary:
“Cash bag → Verify seal, cord, label, lock → Weigh → Match with Memo → If OK → Open & count → If mismatch → Call Head Postmaster → In CSI, reject & restart workflow.”
🔸 Note for CSI Offices:
✔️ Weight verification and memo comparison remain manual.
✔️ Cash handling, accounting, and discrepancies are managed through Cash Workflow in SAP.
🏦 Rule 42 – Check of Account Items in Head Office
🔸 1. Check of “Cash in Transit”:
✔️ The Sub-Account Assistant (SAA) must:
- Compare “Cash in Transit” entries in the System Generated Daily Transaction Report (DTR)
- Verify it against the S.O. slips (copy on record)
- ✅ Initial with date on the S.O. slips after verification
🔸 2. Verification of Other Account Items:
✔️ Other items should be verified with:
- ✅ Totals on the reverse of S.O. DTR
- ✅ S.O. Daily e-MO lists
- ✅ List of Indian Postal Orders Paid/Sold
- ✅ List of SB/RD/TD/SSA/PPF/MIS/SCSS/NSC/KVP transactions
- ✅ Post Office Certificate Lists
✔️ Cross-check:
- ✅ Postage due on undeliverable articles → should match the DTR entries
- ✅ Cash drawn from Treasury/Bank → Verify with treasury/bank vouchers/receipts
- ✅ Cash remitted to Treasury/Bank → Check respective documents
- ✅ All miscellaneous items → Verify with vouchers/documents
✔️ Ensure totals and balances of DTR are accurate.
🔸 3. Handling of Documents:
✔️ After verification, the SAA should:
- ✅ Examine treasury/bank vouchers and other documents for completeness (properly prepared, signed, valid).
- ✅ Hand them over to the Accountant under receipt (receipt entry on the reverse of DTR).
- ✅ Undeliverable articles → to Deposit Clerk.
- ✅ Other documents → to respective branch assistants, with initials noted on the DTR (as per rules 44 to 48).
🔸 4. Signature Verification:
✔️ For DTRs from S.Os with Assistants:
- ✅ DTR should bear signatures of both the Sub-Postmaster (SPM) and the Assistant.
✔️ If missing: - 🚩 Enter in the Error Book
- 🚩 Inform the Head Postmaster (HPM)
- 🚩 HPM will report to the Superintendent immediately.
🔸 5. Process for Non-CSI Post Offices:
✔️ Concerned Postal Assistant (PA) must:
- ✅ Check DTR entries with physical vouchers and records.
- ✅ Sign the DTR as confirmation of verification.
✔️ If any discrepancy found: - 🚩 Report in writing to the Postmaster/Sub-Postmaster.
✔️ The Postmaster will: - ✅ Seek report from the SPM.
- ✅ Check genuineness personally.
✔️ If suspicion persists: - 🚩 Submit a detailed report with recommendations to the Divisional Head for further action.
🏦 Rule 43 – Check in Head Office of Remittances
🔹 A. Remittances Between Sub-Offices Under the Same Head Office
(1) 🔍 Checking Remittances Between S.Os:
- ✔️ Sub-Account Assistant (SAA) must check that remittances sent or received by one S.O. are correctly reflected in the System Generated Daily Transaction Report (DTR) of the other S.O. without delay.
- ✔️ This ensures the accuracy of cash in transit.
🧠 Note:
- Use T-Code ZFBL3N to check GL Code 4867100000 (Cash in Transit) for the offices under the same H.O.
(2) ✅ In CSI Environment:
- ✔️ Remittances between S.O. to S.O. (Cash Office) are automatically adjusted when received.
- ✔️ Postmaster in H.O. must periodically check the Cash in Transit Report.
Color Codes in CSI:
- 🟩 Green: Adjustment done
- 🟥 Red: Adjustment pending
🚩 If any amount remains unadjusted for a prolonged period, report to the Divisional Head for immediate enquiry.
(3) 🧾 Remittance via Special Carrier:
- ✔️ If cash is sent between S.Os via a special carrier, the SAA must ensure that the carrier’s receipt is obtained on the back of the DTR.
🔹 B. Remittances Between Sub-Offices Under Different Head Offices
(4) 🔁 Check by Both H.O.s:
- ✔️ Both the sending and receiving S.O.s and their respective H.O.s must check the remittance using the Cash in Transit option (ZFBL3N) as explained above.
(5) 🗓️ In Non-CSI Offices:
- ✔️ Entries are made in the S.O. summary based on the date when the DTR mentioning the remittance is received and accounted for.
- ✔️ If the debit (sending S.O.) is received before the credit (receiving S.O.), or vice versa, both should be admitted based on the date of the DTR.
(6) 🕵️ Monitoring by HPM (Non-CSI):
- ✔️ The Head Postmaster must continuously monitor amounts in transit until cleared by a matching debit or credit.
(7) 💰 Remittance to Non-CSI S.O. (TNF Locations):
✔️ Cash Remittance Accounting Procedure:
🔸 From H.O. to Non-CSI S.O.:
- RSAO Dr (H.O. Profit Center)
- DoP Cr (H.O. Profit Center)
🔸 On Acknowledgement by TNF Office (via DTR):
- DoP Cash Dr (S.O. Profit Center)
- RSAO Cr (S.O. Profit Center)
✔️ Transaction pairing:
- ✅ Done by Sub-Account Assistant
- ✅ Verified by PAO (Postal Accounts Office) using the Reference Text Field.
🏤 Rule 44 – Sub-Office E-Money Order Journals and Documents
🔸 (1) Verification of e-Money Order Transactions:
- ✔️ On any day when e-Money Order (eMO) transactions are shown in the System Generated Daily Transaction Report (DTR) of a sub-office:
- The Sub-Account Assistant (SAA) at the H.O. must ensure that:
🔹 The S.O. Daily e-Money Order Journal(s) and
🔹 All prescribed accompaniments (supporting documents)
are received from the S.O.
- The Sub-Account Assistant (SAA) at the H.O. must ensure that:
- ✔️ If any document listed in the journal is missing, the SAA must:
🔸 Make a note of the missing item on the journal itself, and
🔸 Sign the note with his initials for accountability.
🔸 (2) Handover Process at H.O.:
- ✔️ The following items received from S.Os should be handed over to the e-Money Order Assistant:
🔹 e-Money Order Journals
🔹 Accompaniments (i.e., supporting documents)
🔹 Void e-Money Orders (Cancelled eMOs) - ✔️ The handover must be done under receipt, which is taken on the reverse of the S.O.’s System Generated Daily Transaction Report.
🏤 Rule 45 – Memo of Indian Postal Orders (IPOs) Sold
🔸 Verification of IPO Sales:
- ✔️ Whenever a Sub-Office (S.O.) reports the sale of Indian Postal Orders (IPOs) in its System Generated Daily Transaction Report (DTR):
🔸 The Sub-Account Assistant (SAA) at the Head Office (H.O.) must ensure that the:
👉 Prescribed Memo of IPOs Sold is received from the S.O.
🔸 Check through SAP (CSI Scenario):
- ✔️ The Sub-Account Assistant should perform a cross-check in the system using:
🔹 T-code MB52 in SAP.
🔸 Enter the Plant Number of the H.O. and the Location Number of the S.O. to view and verify the stock position of IPOs.
🏦 Rule 46 – List of S.B. (Savings Bank) Documents
🔸 Verification Process at Head Office (H.O.):
- ✔️ The Sub-Account Assistant (SAA) at the H.O. must:
🔸 Compare the details mentioned in the ‘List of Documents’ received from the Sub-Office (S.O.) with the:
👉 Actual S.B. documents and vouchers attached.
🔸 Checking of Documents:
- ✔️ The SAA should:
🔹 Verify whether all documents and vouchers invoiced in the list are actually received.
🔹 If any document or voucher is missing, the SAA should:
➖ Make a note of the omission on the list of documents.
➖ Add his initials with date on the note for record.
🔸 Handover to Savings Bank (S.B.) Branch:
- ✔️ Once verified, the:
🔸 List of Documents along with the S.B. documents and vouchers should be:
👉 Handed over to the S.B. Assistant.
🔹 A receipt must be obtained in the Hand-to-Hand Receipt Book as proof of transfer.
🏦 Rule 47 – Sub-office Post Office Certificate Lists and Documents
🔸 Verification at Head Office (H.O.):
- ✔️ For any day when a Post Office Certificate (POC) transaction is shown in the S.O. System Generated Daily Transactions Report (DTR), the:
🔹 Sub-Account Assistant (SAA) should ensure that:
➕ The S.O. daily list of Post Office Certificates and
➕ All prescribed accompaniments/documents are properly received from the S.O.
🔸 Checking of Documents:
- ✔️ The SAA should:
🔸 Verify the documents listed in the daily list.
🔸 If any document is missing, a note must be made by the SAA on the list itself, along with the SAA’s initials and date.
🔸 Handover to Certificate Branch:
- ✔️ After checking, the:
➕ List of Post Office Certificates and documents must be handed over to the Post Office Certificate Assistant.
➕ A receipt should be obtained in the Hand-to-Hand Receipt Book for proper record.
🔸 Important Note:
- 🔸 This process will continue only till all old savings certificates are discharged.
- 🔸 Once the physical stock of Post Office Savings Certificates is fully discontinued, this process will no longer be applicable.
📦 Rule 48 – Parcel Receipts Submitted by Sub Offices
🔸 Submission of Parcel Receipts:
- ✔️ Receipts for all inward parcels (both foreign and inland) that are:
🔹 Charged with customs duty and
🔹 Delivered from Sub-Offices (S.Os)
➕ Must be sent to the Head Office (H.O.).
🔸 Check against DTR:
- ✔️ These receipts are listed and detailed in the System Generated Daily Transactions Report (DTR) of the respective S.O.
🔸 Handover Process:
- ✔️ The receipts received from S.Os should be:
➕ Immediately handed over to the Accountant at the H.O.
➕ Proper entry should be made in the Hand-to-Hand Receipt Book as proof of the handover.
🧾 Rule 49 – Adjustment of Incorrect Account Items
🔸 1. Handling of Errors in Daily Transaction Report (DTR):
- ✔️ If any error is found in the DTR of a Sub Office (S.O.) after checking, like:
🔹 Incorrect account item,
🔹 Incorrect totaling,
🔹 Wrong opening balance, or
🔹 Wrong closing balance, - 🚫 DTR figures should not be corrected or altered directly.
🔸 2. Method of Adjustment:
- ✔️ The error (short/excess receipt or payment) must be:
➕ Communicated to the S.O. through the next S.O. Slip,
➕ Along with instructions on how to adjust the error.
🔸 3. CSI Environment Procedure:
- ✔️ In CSI (SAP) offices:
🔸 T-Code FB08 is used by the Head Postmaster to reverse incorrect transactions.
🔸 Corrections can be:
🔹 Complete or Partial Reversal.
🔸 The reversal creates new entries in receipt/payment sides but does NOT delete original transactions. - 📝 A Reversal Register must be maintained both at HO and SO for every adjustment made.
🔸 4. Errors Found by Other Departments:
- ✔️ If errors are identified by e-M.O. or S.B. departments,
- ➕ They will inform the Sub-Account Assistant,
- ➕ Who will initiate adjustment using the same procedure.
🔸 5. Important Rule:
- 🚫 The DTR should NEVER be returned to the S.O. for correction.
- ➕ All corrections must be made via the S.O. Slip with adjustment instructions.
🏦 Rule 50 – Entries in the Accounts of the Head Office of Remittances Received
🔸 1. Rule for Entry of Remittances:
- ✔️ Any remittance received from a Sub Office (S.O.) must be:
🔹 Credited in the H.O. System Generated Daily Transaction Report (DTR), and
🔹 Entered in the Treasurer’s Cash Book.
🔸 2. Date of Entry:
- ✔️ The entry must be done on the actual date of receipt of the remittance,
- ✔️ ✅ Whether the corresponding S.O. DTR is received or not on that day.
🔸 3. Key Purpose:
- ✔️ Ensures that the H.O.’s cash balance reflects the correct position on the actual date the money is received.
🔸 4. Important to Note:
- 🚫 Delay in receiving the S.O.’s DTR does NOT delay the credit entry of remittance in the H.O.’s account.
🏦 Rule 50 – Entries in the Accounts of the Head Office of Remittances Received
🔸 1. Rule for Entry of Remittances:
- ✔️ Any remittance received from a Sub Office (S.O.) must be:
🔹 Credited in the H.O. System Generated Daily Transaction Report (DTR), and
🔹 Entered in the Treasurer’s Cash Book.
🔸 2. Date of Entry:
- ✔️ The entry must be done on the actual date of receipt of the remittance,
- ✔️ ✅ Whether the corresponding S.O. DTR is received or not on that day.
🔸 3. Key Purpose:
- ✔️ Ensures that the H.O.’s cash balance reflects the correct position on the actual date the money is received.
🔸 4. Important to Note:
- 🚫 Delay in receiving the S.O.’s DTR does NOT delay the credit entry of remittance in the H.O.’s account.
🏦 Rule 51 – Postage and Remittances in Transit (HO ↔️ SO)
🔸 1. Transit Entries in Non-CSI Offices:
- ✔️ If cash or stamps are remitted from:
🔹 HO → SO
🔹 SO → SO (under the same HO) - ✔️ The amount remains shown in the S.O. Summary (Cash in Transit) until it is acknowledged by the receiving office.
🔸 2. Remittance Received Before DTR:
- ✔️ If the remittance is received in HO before the DTR arrives,
➡️ It will be:
🔸 Credited in the HO Daily Transactions Report, and
🔸 Entered in the Treasurer’s Cash Book. - ✔️ The net balance is then transferred to the Postmaster’s Balance Sheet.
🔸 3. CSI Scenario (Post-Computerization):
- ✔️ In CSI, every office functions as an independent unit in SAP.
- ✔️ Entries are updated automatically — no need for manual transit entries in the S.O. summary.
🔸 4. Process for Stamps Movement in CSI:
🚚 When HO sends stamps to SO:
✔️ HO Treasurer:
- Logs in to SAP.
- Uses T-code MIGO to create a goods issue.
- Prints Invoice Slip via MB90.
- Sends stamps along with the Invoice Slip to SO.
✔️ SO Treasurer:
- Physically checks the stamps with the Invoice Slip.
- Logs into SAP.
- Uses T-code MIGO to acknowledge and receive the stamps.
🗂️ Rule 52 – Maintenance of SO Daily Transactions Report
🔸 1. Stamping and Signing:
- ✔️ Each SO Daily Transactions Report (DTR) must be:
🔹 Stamped with the office date stamp.
🔹 Signed by the Sub-Account Assistant.
🔸 2. Verification by Head Postmaster:
- ✔️ After the sub-account Assistant checks and signs, the report must be:
🔹 Verified and signed by the Head Postmaster.
🔸 3. Filing Procedure:
- ✔️ Once verified, the SO DTRs are to be:
🔹 Arranged date-wise (daily bundle).
🔹 Filed systematically for office record and reference.
🏦 Rule 53 – Examination of Sub-office Balances by Head Office
🔸 1. Responsibility of Sub-account Assistant (H.O.):
- ✔️ Must check balances held by all Sub-Offices (S.Os) as shown in their System Generated Daily Transaction Reports (DTR).
- ✔️ Refer to the maximum/minimum cash and stamp balances memo approved for each S.O. and its B.O.s.
🔸 2. Verification Points:
- 🔍 Ensure that:
(a) The balance in cash and stamps at each S.O. is within the sanctioned limits.
(b) For each S.O., check that the total maximum allowed balances for all B.O.s under it are correctly entered in the DTR.
(c) Compare actual balances with limits. - 📲 In CSI environment, use T-code FAGLL03 to check these balances automatically.
🔸 3. Action on Irregularities:
- If the following are noticed:
(a) Excess cash beyond maximum limit OR less than minimum limit.
(b) Excess stamp balance beyond limits or previous month’s daily average.
(c) Total cash + stamps of BOs exceed their sanctioned limits. - Then:
🔺 Inform the Head Postmaster immediately.
🔺 Place the concerned DTR before the Head Postmaster for orders.
🔺 Ensure that the SPM has recorded reasons for any excess/shortfall on the reverse of the DTR.
🔸 4. Head Postmaster’s Responsibility:
- ✔️ Must review and pass orders on such DTRs immediately.
- ✔️ If excess cash is held, order a remittance to be sent to HO, communicated via the next SO slip.
- ✔️ Check DTRs daily, preferably in the morning.
🔸 5. CSI-specific Provisions:
- ✅ Stamps issued only through SAP upon requisition.
- ✅ Checking maximum stamp limits from the Master Allowable Balance (MAB) is mandatory before dispatching stamps to SO/BO.
- ✅ The Head Postmaster/SPM can check stamp balances online in SAP before approval.
- ✅ No physical consolidation required since accounting is centralized and automatic.
🔸 6. Branch Office (BO) Oversight:
- ✔️ Check that BOs do not hold cash/stamp balances beyond their prescribed limits set by the Superintendent.
- ✔️ If BO holds excess, reasons or liabilities must be clearly mentioned in the DTR.
🔸 7. Online Monitoring (CSI Environment):
- ✅ HO monitors SO/BO accounts online in SAP, no need for physical printouts.
- ✅ Postmaster must:
🔹 Nominate authorized staff.
🔹 Ensure daily checks.
🔹 Raise tickets with TCS support if issues arise.
🔹 Update and approve revised MDW (Memorandum of Distribution of Work) post-CSI rollout.
🏦 Rule 54 – Action to be Taken by Head Postmaster on Irregularities in Sub-office Balances
🔸 1. Responsibility on Detecting Irregularities:
- 🔍 In any case mentioned in Rule 53(2), particularly:
(a)(i) – When cash exceeds the maximum limit, - ✔️ The Head Postmaster (HPM) must:
✅ Personally verify the reasons for excess cash.
✅ If there is any suspicion, even slight, the HPM must:
🔺 Report it immediately to the Superintendent.
🔺 Provide full facts for further detailed inquiry at the S.O. or B.O. level.
🔸 2. Daily Check of DTRs:
- ✔️ HPM must:
✅ Check every DTR (Daily Transactions Report) received from S.Os.
✅ Compare the actual cash and stamp balances with the authorized limits.
✅ This applies particularly to DTRs that haven’t been signed yet. - 🚩 Main Responsibility:
👉 The HPM holds full responsibility for maintaining strict check over the balances held by all S.Os.
👉 This is a serious daily duty, and failure can lead to financial lapses.
🔸 3. Verification Process:
- ✅ The HPM must always refer to the “Memo of Authorized Balances” issued by the Superintendent.
- ✅ Also verify that the B.Os under each S.O. do not hold balances exceeding the prescribed limits.
🗓️ Rule 55 – Receipt of S.P.M’s Monthly Report
🔸 1. Duty of Sub-Account Assistant (Clerk) at H.O.:
- ✔️ Ensure that all S.P.M’s Monthly Reports are received:
✅ On or before the 1st day of the following month. - 🔍 Verify that:
🔸 The entries cover the entire period from 1st to last day of the month, matching the S.O. Daily Transactions Reports (DTRs).
🔸 All entries, figures, and statistics required are completely filled by the Sub-Postmasters (SPMs).
🔸 2. Procedure After Receipt:
- ✅ The Sub-Account Assistant must:
🔸 Sign and stamp the report on the date of receipt.
🔸 Hand it over to the Head Postmaster (HPM) immediately.
🔸 3. Responsibility of Head Postmaster (HPM):
- 🚩 HPM must:
🔸 Check whether the reports are received punctually.
🔸 Sign, stamp, and forward the reports to the Superintendent without delay.
🔸 4. Note for CSI Offices:
- ✔️ At HO, the Sub Account Assistant can:
🔸 Use T-code ZFDAILY in SAP.
🔸 Select the Profit Centre of the SO (with From and To dates and leaving GL code blank).
🔸 This will generate the SPM’s Monthly Report for verification on the 1st day of the next month.
📦 Rule 56 – Contents of B.O. Bags
🔸 1. Standard Contents of a B.O. Bag:
- Every B.O. bag sent from its account office must always contain:
✔️ A B.O. Slip. - It may also contain:
i) Unregistered articles of the letter mail (paid & unpaid).
ii) Accountable articles (Registered, Parcel, Speed Post) with lists if required.
iii) e-Money Orders for payment.
iv) Indian Postal Orders (IPO).
v) S.B. Passbooks and other Savings Bank documents.
vi) A cash bag containing cash, postage stamps, and non-postal stamps.
🔸 2. Sorting of Unregistered Mail:
- The sub-account Assistant receives unregistered articles from the deposit/sorting department.
- ✔️ These articles are:
🔸 Date-stamped on the back.
🔸 Sorted as per the Village Sorting List. - 🚫 Exception: Paid unregistered articles meant for direct delivery (Rule 59 exception) are sorted by the Sorting Assistant and not by the sub-account Assistant.
🔸 3. Other Items for B.O.s:
- The sub-account Assistant receives:
🔸 Registered, V.P., insured & Speed Post articles → From Registration Assistant.
🔸 Parcels → From Parcel Assistant.
🔸 e-Money Orders for payment → From e-MO Assistant.
🔸 SB Passbooks & Documents → From SB Assistant. - ✔️ All are received under signature in the Hand-to-Hand Receipt Book.
📌 Note:
- For B.Os not authorized to handle registered or parcel lists, such articles are sent with only entries in the B.O. slip, no separate registered/parcel lists.
🔸 4. Cash & Stamp Remittances to B.O.:
- 📜 Order for cash/stamp remittance is written on the B.O.’s Daily Transaction Report by the postmaster (unless he handles it directly).
- ✅ This order is shown to the treasurer who initials it as proof of acknowledgment.
🔸 5. Handling of Insured Articles:
- 🏷️ When sending insured articles:
✔️ They are placed in the B.O. bag in the presence of the treasurer.
✔️ The treasurer checks:
🔸 That all items match the entries in the B.O. slip/registered/parcel list.
🔸 Condition and weight of each insured item. - ✅ The treasurer initials the list/document against each insured article’s weight.
- 🚩 The B.O. bag is sealed by the sub-account Assistant in the treasurer’s presence, and the treasurer hands it to the mail or sorting assistant for dispatch.
🔸 6. Indian Postal Orders (IPOs) to B.O.:
- ✔️ IPOs requested by a B.O. are:
🔸 Handed over by the e-MO Assistant to the sub-account Assistant under receipt.
🔸 Their details are entered in the B.O. slip.
💰 Rule 57 – Mode of Sending Remittances to Branch Offices
🔸 1. Standard Procedure for Remittance (Cash/Stamps) via Post:
When remittance (Cash, Currency Notes, Postage Stamps, Non-postal Stamps) is sent to a Branch Office:
✔️ Step 1:
- The Sub-Account Assistant (SAA) takes the prepared B.O. bag, along with articles and documents, to the Treasurer.
✔️ Step 2:
- The Treasurer encloses the cash/stamps in the cash bag in presence of the SAA.
- The SAA does not count the cash/stamps, but verifies that the remittance is actually placed in the cash bag.
✔️ Step 3:
- The Treasurer seals the cash bag using the cash seal with black sealing-wax (mandatory for cash bags).
✔️ Step 4:
- The SAA weighs the cash bag and notes the weight:
🔸 On the cash bag label.
🔸 On both copies of the B.O. slip.
🔸 In words and figures.
✔️ Step 5:
- These weight entries are attested (signed) by the Treasurer.
- The Treasurer also initials the remittance entry on the B.O. slips.
✔️ Step 6:
- The Treasurer places the closed cash bag inside the B.O. bag in the presence of the SAA.
✔️ Step 7:
- The SAA seals the B.O. bag with the sub-account seal in the presence of the Treasurer.
✔️ Step 8:
- The Treasurer keeps the sealed B.O. bag until it is handed over (under receipt) to the Mail Department or, where applicable (per Rule 59), to the Sorting Department.
🔹 CSI Process Note:
- ✔️ In CSI scenario, remittance is handled digitally through the cash workflow process in SAP.
- ✔️ Stamps are also issued and acknowledged in SAP.
🔸 2. Sending Remittances by Special Carrier:
- 🔹 Remittance can be sent by Special Carrier following the procedure under Rule 22.
- 🔹 Carrier’s receipt is recorded in the Hand-to-Hand Receipt Book.
- 🔹 A note about the mode of remittance is added to the B.O. Slip.
🔸 3. Revised Cash Conveyance Allowance (Latest Rates):
- 📌 No fixed allowance. Payment is based on the occasion and distance:
✅ For Remittance Less than ₹1 Lakh:
- 💰 ₹30 per trip + actual conveyance charges.
- Subject to maximum equal to public bus fare.
✅ For Remittance More than ₹1 Lakh:
- 💰 ₹50 per trip + actual conveyance charges.
- Subject to maximum equal to public bus fare.
📄 Rule 58 – B.O. Slips
🔸 1. Purpose of the B.O. Slip:
A B.O. Slip is sent daily by the Account Office (S.O./H.O.) to each of its Branch Offices (B.O.) inside the B.O. bag.
It contains the following entries:
🔢 | Details Mentioned in B.O. Slip |
1 | Postage due on unpaid articles sent to B.O. |
2 | Amount of cash sent + weight of cash bag |
3 | Details of postage and other stamps sent |
4 | Closing balance from the last B.O. Daily Transactions Report (in words and figures) |
5 | Particulars of accountable articles, documents, and insured articles (including weight and insured value for insured articles) |
6 | Instructions and other remarks, if any |
🔸 2. Preparation of the B.O. Slip:
- ✔️ Prepared in Duplicate:
🔸 One copy: Sent to the B.O. in the B.O. bag.
🔸 Second copy: Retained in the Account Office for record. - ✔️ Both copies are signed by the Sub-Account Assistant (SAA) and stamped with the office date-stamp.
🔹 3. Process under CSI (Core System Integration):
The B.O. Slip is system-generated in CSI using the following steps:
✅ Step 1:
- Accountable articles & e-Money Orders are closed in a bag with a label and bag number.
✅ Step 2:
- Cash/stamps, if needed, are issued using T-Code
ZFFV50
. - Note the document number for reference.
✅ Step 3:
- Open T-Code
ZMO_RICT_DATA
in SAP. - Enter all details:
🔸 Bag number,
🔸 Cash document number,
🔸 Denomination of cash,
🔸 Weight of the cash bag,
🔸 Documents enclosed.
✅ Step 4:
- Generate and print the B.O. Slip using T-Code
BOSLIP
.:
📦 Rule 59 – Closing of Bags for Branch Offices
🔸 1. Arrangement of Contents in B.O. Bags:
🔢 | Items to be included in the B.O. bag |
1 | Unregistered articles (Paid & Unpaid) — tied in separate bundles. |
2 | e-Money Orders, receipts, and all other documents — placed inside an envelope along with the B.O. Slip. |
3 | Registered, Speed Post, COD, Insured, and V.P. articles — tied together in a bundle. |
4 | Parcel mail articles with related parcel lists (if prescribed) — placed loose in the bag. |
🔸 2. Labeling and Sealing of B.O. Bags:
- ✔️ Each B.O. bag must be labeled with ‘L’ bag barcode series (Red Colour).
- ✔️ This ‘L’ label is prescribed for:
🔸 Unregistered First Class Bags and
🔸 Account/BO Bags. - ✔️ The label must have:
🔸 An impression of the Name Stamp of the SO/BO, and
🔸 The words “Account/BO bag” written manually on the label.
🔸 3. Sealing Procedure:
- ✔️ The bag should be closed and sealed with the Sub-Account seal (if supplied).
🔸 4. Handover for Dispatch:
- ✔️ The closed Account/BO bag is made over under receipt to the:
🔸 Mail Assistant or
🔸 Sorting Assistant,
as applicable, for dispatch.
🔸 5. Illustration for Tamilnadu Circle:
- For example, the ‘LBT’ barcode series is prescribed for Tamilnadu Circle for closing:
🔸 Account bags and
🔸 BO bags. - (All BOs are now authorized to book Registered articles).
📥 Rule 60 – Contents of B.O. Bags Received
🔸 1. Items That May Be Contained in a B.O. Bag (Received from a Branch Office to its Account Office):
🔢 | Contents |
a) | Unregistered articles (Paid & Unpaid) — posted or returned as undeliverable. |
b) | Registered articles (except V.P.) of letter or parcel mail — along with the Registered & Parcel Lists (if prescribed). |
c) | Speed Post articles. |
d) | V.P./COD articles — posted or returned as undeliverable; Parcel articles — posted or returned. |
e) | e-Money Orders:• Paid MOs• Returned unpaid MOs• S.B. passbooks and other S.B. documents. |
f) | Post Office Certificates:• Discharged certificates with connected documents. |
g) | A Cash Bag — containing cash remittance from the B.O. |
h) | Indian Postal Orders (IPOs) for payment. |
🔸 2. Mandatory Document:
✔️ Every B.O. bag must always contain the B.O. Daily Transactions Report (DTR) duly filled by the B.O.
🔓 Rule 61 – Opening of B.O. and Cash Bags
🔸 1. Procedure for Opening B.O. Bags:
✔️ The mail or delivery department hands over B.O. bags to the treasurer under receipt.
✔️ The treasurer checks:
- Seal, cord, label, and bag condition for correctness and intactness.
✔️ The bag is opened in the presence of the sub-account Assistant (SAA).
✔️ Both the treasurer and SAA jointly verify:
- All insured articles as listed in the B.O. Daily Transaction Report (DTR), Registered List, or Parcel List.
- Condition and weight of insured articles are correct.
- Articles are within the maximum insured value limit.
✔️ Both officials must initial the document (Registered/Parcel list or DTR) as proof of checking.
✔️ If any irregularity (e.g., overweight, excess insured value) is detected:
- Note in the error book.
- Report immediately to the postmaster.
🔸 2. Procedure for Cash Bags inside B.O. Bags:
✔️ Any cash bag is taken out by the treasurer.
✔️ The remaining contents (mail, documents) are handed over to the sub-account Assistant.
✔️ The SAA should:
- Check the B.O. DTR to confirm if a remittance is advised.
- If a remittance is advised but no cash bag is received, or if the cash differs from advised amount, then:
👉 Postmaster must be summoned immediately for urgent investigation.
🔸 3. Opening and Checking Cash Bags:
✔️ Examine the bag, seal, label, cord, and if leather — the lock condition.
✔️ Weigh the cash bag.
✔️ Open the cash bag following Rule 41 procedures:
- Count contents in the presence of SAA.
- Verify amounts against the B.O. DTR or memo of remittances.
🔸 4. Special Note:
✔️ If the same person performs duties of both treasurer and SAA, then:
- Bags must be opened in the presence of another official selected by the Superintendent.
💰 Rule 62 – Check and Disposal of Cash Remittances
🔸 1. Cash Remittance Received by Post:
✔️ When remittance is received from a Branch Office (BO) by post in a cash bag:
- Check the cash amount against the entry in the B.O. Daily Transaction Report (DTR).
- Follow the procedure as per Rule 41 (which involves checking bag condition, weighing, opening in presence of sub-account assistant, and counting cash).
🔸 2. Cash Remittance Received by Special Carrier:
✔️ If cash is received via a special carrier (not through post):
- Handle it as per the procedure in Rule 39 (checking the carrier’s acknowledgment, recording in hand-to-hand receipt book, and proper handling by treasurer and sub-account assistant).
🔸 3. Verification of Carrier’s Acknowledgment:
✔️ If the remittance is shown in the B.O. DTR as sent through a special carrier, then:
- The sub-account Assistant must verify that the carrier has acknowledged receipt of cash by signing on the B.O. DTR.
🔸 4. CSI Environment Procedure:
✔️ In CSI Scenario:
- Cash remittance from BO to Account Office (SO/HO) is managed through the cash workflow process in SAP.
- The account office must acknowledge receipt in SAP system instead of manual signature.
📜 Rule 63 – Check of B.O. Daily Transactions Reports
🔸 1. Verification of Cash Entries:
✔️ The sub-account Assistant must:
- Compare entries like “Cash received from the Account Office” with the entries in the copy of the B.O. Slip kept on record.
- Initial and date the B.O. slip as proof of this check.
🔸 2. Verification of Other Account Items:
✔️ The sub-account Assistant must:
- Check all other items in the B.O. DTR with the totals on the reverse side of the DTR.
- Verify totals and closing balance.
- Ensure that the balance held by the B.O. is within the approved limit.
🔸 3. Excess Balance Handling:
✔️ If a Branch Office holds excess balance:
- Report immediately to the Postmaster, who will further report to the Sub-Divisional Inspector.
🔸 4. Verification of Liabilities:
✔️ Check whether the liabilities shown by BPMs are correct by referring to:
- DPMS (Branch Office Monitoring System)
- B.O. slips
✔️ Verify SB account balances before accepting any liabilities shown for SB withdrawals.
🔸 5. Reporting Irregularities:
✔️ If there are:
- Serious errors, delays in payment of e-Money Orders or SB warrants, or
- Delays in delivery of VP/COD articles,
→ Report immediately to the Sub-Divisional Inspector or Superintendent as per the seriousness of the case.
🔸 6. Final Procedure:
✔️ After checking:
- The sub-account Assistant should sign and stamp the B.O. DTR.
- The Head Postmaster also examines and signs it.
- Then, file it in the daily bundle for record-keeping.
.
📜 Rule 64 – Disposal of Contents of B.O. Bags
🔸 1. Date Stamp Requirement:
✔️ All articles (paid/unpaid, registered/unregistered) received in B.O. bags must be impressed with the date-stamp on the back before handing over to respective assistants.
🔸 2. Unregistered Letter Mail Disposal:
Type | Send to |
Unpaid Station Articles | Postmaster |
Paid Station Articles | Delivery Assistant |
Returned (Paid & Unpaid) | Deposit Assistant |
Other Unregistered Articles | Sorting Assistant |
🔸 3. Registered/Insured/VP/COD Mail Disposal:
Type | Send to |
Registered Mail (including insured & COD/VP) | Registration Assistant |
Returned Registered Mail | Registration Assistant |
Delivery Receipts of VP/Insured Articles | Registration Assistant |
🔸 4. Speed Post Disposal:
Type | Send to |
Posted in B.O. or Returned Undeliverable | Speed Assistant |
🔸 5. Parcel Mail Disposal:
✔️ The following items are to be made over to the Parcel Assistant:
- Parcel mail (including insured & VP) posted at B.O.
- VP/Insured/COD articles returned undelivered
- Forms of VP filled by senders
🔸 6. e-Money Orders & Postal Orders Disposal:
✔️ Sent to the e-Money Order Assistant:
- e-Money Orders (paid and unpaid)
- Postal orders sent by B.O. for payment issuance
🔸 7. Savings Bank & Certificates Disposal:
✔️ SB documents and PO certificates such as:
- Passbooks, withdrawal forms, applications, discharged certificates
→ Must be handled as per Rules 53 and 54 of this Volume.
🔸 8. Acknowledgements in Hand-to-Hand Receipt Book:
✔️ For the following items, obtain acknowledgements in the Hand-to-Hand Receipt Book:
- Registered articles, insured letters, Speed articles, COD, Parcel mail, e-Money orders, and related documents.
📜 Rule 65 – Disposal of V.P. (Value Payable) Articles Receipts
🔸 1. Disposal in Non-CSI B.O.s:
✔️ For V.P. Articles:
- BPM must return the VPMO form (Value Payable Money Order form) to the Account Office for rebooking.
✔️ For COD Articles:
- BPM collects the COD amount from the customer.
- The COD amount is accounted for in the B.O. daily transaction report.
- The VPMO form is sent to the Account Office for rebooking similarly to VP.
🔸 2. Disposal in CSI B.O.s:
✔️ Both VP and COD articles are managed digitally through RICT Device.
- Delivery of VP/COD article and VPMO booking are done via RICT (Rural ICT) Device.
- The accounting for VPMO and COD amount is automatically reflected in the B.O. Daily Transaction Report (DTR).
⭐ Note:
- CSI system automates the VP/COD clearance process, reducing manual dependency.
- In non-CSI, the process is manual with physical forms, while in CSI, it is fully digital through the RICT device.
📜 Rule 66 – Check of B.O. Serial Numbers
🔸 1. Earlier Procedure (Before CSI/RICT):
- The Sub-Account Assistant used to check the serial numbers of B.O. Daily Transactions Reports for continuity and correctness.
🔸 2. Current Procedure (After CSI/RICT Implementation):
✔️ Serial number checking is discontinued.
✔️ Instead, the Sub-Account Assistant should check:
- Whether correct postage has been paid on articles (Registered, Insured, Speed Post, Parcel) received from B.O.
- Postage should be paid either through stamps affixed or cash.
⭐ Note:
- This change simplifies the work of the Sub-Account Assistant after the rollout of RICT (Rural ICT Devices) at Branch Offices.
- Focus shifts from verifying serial numbers to ensuring the payment of postage is correct.
📜 Rule 67 – Adjustment of Errors and Irregularities
🔸 1. Action on Finding Errors:
✔️ If any mistake is found in the B.O. Daily Transactions Report (DTR) after checking,
✔️ Follow the same procedure as mentioned in Rule 49 (for sub-offices).
🔸 2. Method of Communication:
✔️ The error should be communicated to the Branch Office (B.O.) through the next B.O. slip.
✔️ Necessary instructions for adjustment should be written clearly in the B.O. slip.
🔸 3. Prohibited Actions:
🚫 The B.O. Daily Transactions Report (DTR) should not be returned to the B.O. for correction.
🚫 The figures in the DTR must not be corrected or altered manually at the Account Office.
🔸 4. Record Maintenance:
✔️ A separate Register of Errors/Adjustments must be maintained at the Sub-Office (S.O.) for proper recording and monitoring of errors and their adjustments.
⭐ Note:
- This procedure ensures transparency and proper accounting without tampering with the original records.
📜 Rule 68 – Stamps and Cash in Transit between Account Office and Branch Offices (B.O.s)
🔸 1. Adjustment Process in CSI Environment:
✔️ The cash remittances and stamps exchanged between the Sub-Office (S.O.) and Branch Office (B.O.) are automatically adjusted in the Core System Integrator (CSI) environment.
🔸 2. Role of Sub Postmaster (SPM) at S.O.:
✔️ The SPM at S.O. must periodically check the following reports for accuracy:
- ✅ Cash in Transit Report
- ✅ Stamps in Transit Report
🔸 3. Action on Unadjusted Items:
✔️ If any amount remains unadjusted for a prolonged period, it must be:
➡️ Reported to the Divisional Head immediately.
➡️ Necessary steps should be taken for immediate enquiry and resolution.
🔸 4. Objective:
✔️ To ensure that no cash or stamp transaction remains pending in transit.
✔️ Maintains the accuracy and transparency of financial records between SO and BO.
💡 Note:
- In the pre-CSI scenario, these adjustments were manual. Now, CSI automates them but requires monitoring.
- This is crucial for fraud prevention, timely settlement, and error correction.
📜 Rule 69 – Responsibility for Accounts, Cash, etc.
🔸 A. Non-CSI Post Offices:
1️⃣ Responsibility of SPM:
✔️ The Sub Postmaster (SPM) is personally responsible for:
- Correct and punctual maintenance of the S.O. Account before office closing.
- Accuracy of accounts and cash balances.
2️⃣ Joint Responsibility (where Assistant is present):
✔️ SPM and Assistant are jointly responsible for:
- Safe custody of cash, stamps (postal/non-postal), IPO, and other valuables after office hours.
✔️ Both hold keys to the iron safe (locks of different patterns).
➕ Exception:
If there’s only one Assistant, the Divisional Head may exempt the Assistant from joint custody of cash/valuables after office hours.
3️⃣ When Treasurer is present:
✔️ The responsibility divides like that of Head Postmaster and Treasurer in a Head Office (H.O.).
🔸 B. Verification Process by Assistant:
✔️ At the time of closing accounts, the Assistant must:
- Count cash and stamps to verify balance (as per Rule 79).
- Check the ‘Remarks’ column of the S.O. account, registered/parcel abstracts, and V.P. registers to ensure items like insured articles, COD items in deposit are actually in the safe.
- Verify that the closing balance in the DTR matches with the S.O. Account.
- Initial the S.O. Account and sign the DTR as proof of checking.
✔️ 🔸 Detailed voucher-wise checking is NOT required.
🔸 C. Duty of the SPM:
✔️ The SPM must personally write the S.O. Account every day.
🔸 D. In CSI Post Offices:
✔️ All responsibilities under (1) and (2) apply to CSI offices.
✔️ The SPM is responsible for correctness of accounts and balances.
✔️ Check the post office status using:
➡️ T-Code: HACLINQ with (SOL ID + 0006).
✔️ The SPM is personally responsible for the genuineness of the S.O. Account generated in the system.
🔸 E. Where Multiple Assistants Are Present:
✔️ The Superintendent will nominate one Assistant (through MDW – Memorandum of Distribution of Work) to perform the duties mentioned for Assistant in this rule.
📜 Rule 69(A) – Roles and Responsibilities of Postmaster in ATM Operations
🔸 1. Complete Ownership of ATM:
✔️ The Postmaster (where ATM is situated) has full responsibility for the ATM operations.
✔️ Must ensure that the ATM operates 24×7 without interruption.
🔸 2. Cash Loading Responsibility:
✔️ The Postmaster must:
➡️ Accompany the CRA (Cash Replenishment Agency) each time during cash loading.
➡️ Physically verify the loading process.
🔸 3. Accounting Responsibility:
✔️ The Postmaster must ensure that:
➡️ The ATM cash loading transaction is properly entered in the Daily Transaction Report (DTR) on the same day.
➡️ The transaction is shown under the head:
🔸 “CASH BALANCES IN ATMs” (on the payment side of DTR).
➡️ The amount in DTR should exactly match the cash slip provided by CRA.
🔸 4. Process Check in Finacle:
✅ During Cash Loading:
✔️ Confirm that the SB Counter PA has:
- Received the same amount of cash from the Treasurer.
- Debited the ATM Cash Account (SOL ID + 0006) in Finacle.
✅ During Cash Removal from ATM:
✔️ Confirm that the SB Counter PA has:
- Credited the ATM Cash Account (SOL ID + 0006) in Finacle.
- Returned the cash properly to the Treasurer on the same day.
💡 Note:
- Any delay or error in cash accounting for the ATM will be the sole responsibility of the Postmaster.
- Proper tallying between physical cash, Finacle records, and DTR is mandatory.
📜 Rule 70 – Verification of Balances by Sub-Postmaster
🔸 Daily Responsibility of S.P.M.:
✔️ Every evening before closing the office, the SPM must:
1️⃣ Cash Verification:
- Count all cash physically available in the office.
- Ensure the cash matches the closing balance shown in the S.O. Account (Daily Transaction Report).
2️⃣ Stamp Verification:
- Calculate the total value of:
✔️ Postage stamps
✔️ Non-postal stamps (e.g., Revenue stamps, Court fee stamps) - Confirm that the value of stamps plus cash covers the total balance in the S.O. Account.
3️⃣ Check ‘Remarks’ Column:
- Refer to the ‘Remarks’ column of the S.O. Account.
- If any amount is shown as ‘in deposit’ (e.g., V.P. amount, COD amount, unpaid items):
➡️ Verify that this amount is actually available in cash in hand.
4️⃣ Indian Postal Orders (IPO) Verification:
- Ensure that the stock of Indian Postal Orders (IPO) is correct.
- Cross-check with the IPO stock register and confirm its physical availability.
📜 Rule 71 – Treasurer’s Cash Book
🔸 A. In CSI Post Offices:
✔️ Treasurer’s Cash Book is maintained digitally in the system.
✔️ Entries are made using respective T-codes in SAP (CSI Environment).
✔️ System-generated—No manual writing required.
🔸 B. In Non-CSI Post Offices:
✔️ The SPM/Treasurer is personally responsible for maintaining the Treasurer’s Cash Book manually in the prescribed proforma.
✔️ Every transaction must be entered daily without fail.
✔️ After day-end balancing, the SPM/Treasurer must sign the Cash Book as a certification of its accuracy and genuineness.
🔸 Key Responsibility:
✔️ Daily maintenance and authenticity of cash transactions are the sole responsibility of the SPM/Treasurer.
📜 Rule 72 – Custody of Postage and Other (Non-Postal) Stamps
🔸 A. Safe Custody of Stamps:
✔️ All postage and non-postal stamps must be kept inside the office safe.
🔸 B. Storage Method:
1️⃣ Stamps should be placed in a small box (wooden/tin) and then kept in the safe.
2️⃣ If a box isn’t available, stamps can be stored in a:
➡️ Cardboard case, or
➡️ Blank book interleaved with blotting paper (to avoid moisture damage).
🔸 C. During Working Hours:
✔️ Most of the stamp stock should remain inside the safe even during the day.
✔️ Only a day’s or half a day’s sales quantity should be taken out for counter use.
🔸 D. Prevention of Spoilage:
✔️ To avoid stamps getting spoiled due to long storage:
➡️ Sell older stock first before using newly received stock.
✔️ Keep each supply of stamps separately arranged (old vs. new) to follow First In, First Out (FIFO) method.
📜 Rule 73 – Disbursement of Pay
🔸 Present Method of Disbursement:
✔️ Pay and allowances are credited directly to the respective Savings Bank (SB) accounts of Government employees.
🔸 No Cash Disbursement:
✔️ Unlike earlier manual disbursement in cash, payment is now fully digital through the SB account of the employee.
🔸 Mode of Credit:
✔️ Salary is directly credited via:
➡️ ECS (Electronic Clearing Service) or
➡️ Online banking transfer through the postal or banking system.
🔸 Benefits of this System:
✔️ Safe and secure payment.
✔️ Avoids risks of cash handling.
✔️ Ensures quick and transparent credit to employees.
📜 Rule 74 – Disposal of Acquittance Rolls
🔸 A. Current Rule – No Physical Acquittance Roll:
✔️ All payments, including pay, are made through electronically signed payment advices.
✔️ Payment is directly credited to the employee’s POSB/Bank account.
✔️ Physical acquittance rolls with signatures and revenue stamps are discontinued.
🔸 B. Exception – One-time Relaxation:
✔️ In cases of genuine hardship, payment can be made by other recognized modes.
✔️ This requires approval from:
➡️ Head of the Department (HOD) and
➡️ Financial Advisor (FA)
🔸 C. Procedure for Special Cases (Old Method Allowed Temporarily):
1️⃣ After disbursing pay, the SPM signs the acquittance roll.
2️⃣ The roll is then forwarded to the Head Office (HO).
3️⃣ This entry should be made on the reverse of the S.O. Daily Transaction Report.
🔸 D. Accounting Note:
✔️ The receipts in the acquittance roll are NOT part of the daily cash balance.
✔️ Amounts paid are immediately charged to GL code on the date of payment.
✔️ Mention:
➡️ “Roll will follow” on the back of the Daily Transaction Report.
🔸 E. HO’s Responsibility:
✔️ The Head Postmaster must verify that:
➡️ The total payments made daily do not exceed the sanctioned pay bill.
✔️ This is done by checking with the Post Office Establishment Pay Bill.
🔸 F. Special Note for Absentees:
✔️ If an employee is absent (e.g., on leave), and a separate receipt is taken instead of signing the acquittance roll:
➡️ This receipt will be treated like an individual acquittance roll.
➡️ It should be disposed of as per the process above.
📜 Rule 75 – Payment of Travelling Allowances (TA)
🔸 Mode of Payment:
✔️ Travelling Allowance (TA) is not paid in cash.
✔️ The amount is directly credited to the employee’s Savings Bank (SB) account linked to their office.
🔸 Process:
➡️ After approval of TA bills, the sanctioned amount is processed for credit.
➡️ Payment is done electronically via the CSI system or ECS to the POSB account or Bank account of the official.
🔸 Advantages:
✔️ Quick, secure, and transparent payment.
✔️ Eliminates handling of cash.
✔️ Direct benefit transfer into the official’s account.
📜 Rule 76 – Payment of Contingent Charges
🔸 What Are Contingent Charges?
✔️ These are office-related expenses other than salary and TA.
✔️ Examples:
- Conveyance for heavy mails
- Repairs to furniture
- Small office maintenance expenses
🔸 Mode of Payment:
✔️ Paid from the office cash balance.
✔️ The amount is charged to the concerned General Ledger (GL) Code.
🔸 Accounting Process:
1️⃣ Enter the particulars of the contingent charges on the reverse of the S.O. Daily Transaction Report.
2️⃣ Attach vouchers/bills related to the expenditure.
3️⃣ Submit to Head Office (HO) along with the daily transaction report.
🔸 Important Notes:
✔️ Proper vouchers are mandatory for each contingent expense.
✔️ Expenses should be reasonable and according to the approved norms.
📜 Rule 77 – Refund
🔸 Authority for Sanctioning Refunds:
✔️ SPMs in Selection Grade SOs can sanction refunds in the following case:
➡️ Refund of VP Fee (Value Payable Article fee) if the complaint is genuine and well-grounded.
✔️ For all other types of refunds (other than VP fee):
➡️ Applications must be sent to the Divisional Office for approval.
✔️ In non-Selection Grade SOs:
➡️ All refund requests must be forwarded to the Divisional Head.
🔸 Accounting Procedure:
✔️ Refunds are accounted under the relevant General Ledger (GL) code.
✔️ Must be shown in the S.O. account on the date the refund is made.
✔️ The receipt of the payee (person receiving refund) should be treated as a voucher and forwarded to the Head Office (H.O.).
📜 Rule 78 – Preparation of S.O. Account
🔸 Preparation of S.O. Account (Form PA-17)
✔️ Used for daily cash and transaction reporting between S.O. and H.O.
✔️ Entries are made as per Rules 21 and 22.
🔸 Entries on Receipt Side:
1️⃣ Balance from previous day carried forward.
2️⃣ Postage due realized on delivered articles.
3️⃣ Cash received from H.O. or other S.Os.
4️⃣ Revenue collected through POS/Franking Machine (FM).
5️⃣ Treasury/bank withdrawal:
➡️ Amount should match with ACG-8 voucher or Bank receipt.
🔸 Entries on Payment Side:
✔️ Cash sent to H.O. or other S.Os.
➡️ Mention names of offices in ‘Remarks’.
✔️ Remittance to Treasury/Bank:
➡️ Should match ACG-8 passbook and ACG-11 memo.
✔️ Miscellaneous payments or receipts recorded with details in ‘Remarks’.
🔸 Additional Remarks Column Entries:
✔️ Insured article numbers kept in office safe.
✔️ Weight of cash bag sent to H.O.
🔸 Important Note for CSI Offices:
✔️ In CSI environment, preparation of physical S.O. account is discontinued.
✔️ Transaction accounting is automated in SAP CSI.
📜 Rule 79 – Checking Balance of S.O. Account
🔸 How to Check the Balance:
1️⃣ Total Receipts and Total Payments are calculated.
2️⃣ Closing Balance = Total Receipts – Total Payments.
3️⃣ Closing balance must be recorded properly in the S.O. account.
🔸 Special Cases:
✔️ Night Post Offices:
➡️ Must prepare Daily Transaction Report (DTR) even on Sundays and Holidays.
✔️ Head Offices (H.O.):
➡️ If kept open on Sundays/Holidays, H.O. must prepare DTR for those days.
🔸 S.P.M’s Responsibility Before Closing the Office:
✔️ Verify each item in the S.O. account:
➡️ Cross-check with Consolidation, vouchers, receipts, and payments.
✔️ Check totals of receipts and payments match correctly.
✔️ Ensure that the calculated balance is accurate.
🔸 Physical Verification of Balances:
✔️ Count cash and currency notes physically.
✔️ Check stocks of:
➡️ Postage stamps
➡️ IPO (Indian Postal Orders)
➡️ Cheques
➡️ Other inventory items held in the office.
✔️ This ensures that the physical stock matches the book balance.
🔸 Important Note (CSI Environment):
✔️ In CSI offices, preparation of physical S.O. account is discontinued.
✔️ Transaction data and balances are automatically updated in SAP.
✔️ Hence, manual balance checking is not needed.
📜 Rule 80 – Preparation of S.P.M.’s Monthly Report
🔸 When & How to Prepare:
✔️ Prepared every month by each Sub-Postmaster (S.P.M.).
✔️ Use Form PA-17 (same as S.O. account form).
✔️ Must be written up daily from S.O. account entries.
🔸 Contents of the Monthly Report:
1️⃣ Front Side:
➡️ Complete summary of all cash, receipts, payments, and balances.
2️⃣ Back Side (Reverse):
Includes Statistics like:
✔️ Savings Bank (S.B.) and National Savings Certificate (NSC) transactions.
✔️ E-Money Orders — both issued and paid.
✔️ Number of:
- Insured Letters and Parcels.
- Value Payable (V.P.) articles.
- Ordinary Registered Letters.
- Ordinary Registered Parcels.
✔️ Data for articles posted on the first working day of the month must be shown separately under:
- Postal Service articles
- Other articles
🔸 Despatch Instructions:
✔️ The report is prepared on the last day of the month.
✔️ Must be sent to the Head Office (H.O.) on the 1st of the next month.
✔️ Mention this despatch on the back of the Daily Transaction Report (DTR) of that day.
🔸 Statistical Register:
✔️ Each S.O. must maintain a Statistical Register (prescribed format).
✔️ Daily entries are made from reports for:
- SB/NSC transactions
- Registered/VP/Insured articles
- E-money orders etc.
✔️ This helps in compiling the monthly report quickly.
🔸 Memo of Authorized Balances:
✔️ Write the authorized cash and stamp balances (from the memo of authorized balances) in the space provided on the reverse of the monthly report.
🔸 Note for CSI Offices:
✔️ In CSI offices, the manual monthly report is replaced by reports generated in SAP.
📜 Rule 81 – Principles Regulating the Supply and Disposal of Funds
🔸 1. At Treasury/Bank Stations:
✔️ If S.O. receives more money than it pays:
➡️ Once the maximum balance is reached, remit the surplus (above minimum) to the Treasury/Bank.
✔️ If S.O. pays more money than it receives:
➡️ When the minimum balance is reached, draw cash to raise the balance back to the maximum limit.
🔸 2. At Non-Treasury/Bank Stations:
✔️ The Superintendent will decide:
➡️ How funds are supplied.
➡️ How surplus funds are remitted.
➡️ Also prescribes special procedures for emergencies.
✔️ Sub-Offices must follow this procedure unless the Head Office (H.O.) orders otherwise in special cases.
🔸 3. General Rule for Remittances:
✔️ If S.O. has surplus funds:
➡️ Remit enough to reduce balance to minimum limit.
✔️ If S.O. needs funds:
- For offices with more receipts: Raise to minimum balance.
- For offices with more payments: Raise to maximum balance.
🔸 4. Exceptions – S.P.M.’s Discretion:
✔️ If there are actual existing liabilities (e.g. large withdrawals, MO payments), the S.P.M. can remit/draw money outside normal rules.
✔️ Must write an explanatory remark on the reverse of the S.O. Daily Transaction Report (DTR) for the transaction.
🔸 5. Important Note for Calculating Balances:
✔️ While deciding whether maximum/minimum balance is reached, the S.P.M. must consider:
✅ Actual liabilities like:
- Savings Bank withdrawals
- Payments for certificates
- E-Money Orders to be paid
- Pay disbursements
- Remittances to B.Os and other S.Os
❌ Do NOT consider probable liabilities (these are already factored into the authorized balances).
📜 Rule 82 – Authorized Balances
🔸 1. Fixing of Authorized Balances:
✔️ The Superintendent fixes for each Sub-Office (S.O.):
- 🔸 Minimum cash balance
- 🔸 Maximum cash balance
- 🔸 Maximum stamp balance (Postage + Non-postal stamps)
✔️ The memo of authorized balances (Form PA-14(S)) must be:
➡️ Pasted on a board/cardboard and displayed inside the S.O. for reference.
🔸 2. Responsibility of the S.P.M.:
✔️ Must ensure that cash and stamp balances:
- Are within authorized limits.
- 🔺 Excess cash is not retained unnecessarily.
✔️ Exceptions:
- If the cash exceeds the maximum, it is allowed only if required to meet existing liabilities.
- If BOs under the S.O. hold excess cash/stamps, the S.P.M. must ensure it has valid justification.
✔️ In case of:
- 🔺 Excess Cash:
➡️ Mention reason on the reverse of the S.O. Daily Transaction Report (DTR). - 🔻 Less than Minimum Cash:
➡️ Record explanation in the remarks column on the DTR reverse.
🔸 3. Explanation on Liability Rule:
✔️ If total liabilities exceed the maximum cash balance, then:
- Keep cash equal to total liabilities only.
- 🔸 If future liabilities are expected before the next remittance, the S.P.M. may retain:
➡️ Liabilities + Minimum Cash Balance.
🔸 4. ECB (Excess Cash Balance) Memo Process:
✔️ When cash exceeds authorized limits:
1️⃣ S.O. prepares and submits ECB Memo to H.O.
2️⃣ At H.O., Sub Account Assistant checks genuineness and prepares monthly ECB Consolidation.
3️⃣ Postmaster verifies the ECB Memo and forwards it to the Divisional Office.
4️⃣ Superintendent (Divisional Head):
- Reviews ECBs of all POs in jurisdiction.
- If discrepancies are found, orders an enquiry and takes action.
🔸 5. Revision of Authorized Balances:
✔️ The Superintendent shall review authorized balances regularly as per:
- 🔸 Postal Manual Volume VIII
- 🔸 Financial Handbook
✔️ Balances should be adjusted to meet operational needs like:
- Enhanced workloads, more BOs, high cash flow, etc.
🔸 6. SAP/CSI Note:
✔️ In CSI environment, balances can be verified using:
➡️ DOP Cash module in SAP.
✔️ System flags excess balances automatically and supports ECB monitoring digitally.
✍️📜 Rule 83 – Treasury Pass-book
🔸 1. Maintenance of Treasury Pass-book (Form A.C.G. 8)
✔️ Applicable for S.O.s which are:
- 🔸 Located at Treasury/Sub-Treasury stations, or
- 🔸 Have transactions with Bank (in CSI or Non-CSI setup).
✔️ Purpose:
- To maintain a complete record of all amounts:
➡️ Received from Treasury/Bank/Sub-Treasury
➡️ Paid into Treasury/Bank/Sub-Treasury
✔️ Entries should be separated for:
- 💰 Cash Transactions (Physical money)
- 🔄 Book Transfers (Adjustments without cash movement)
🔸 2. Use of Treasury Pass-book with Remittances:
✔️ The Treasury Pass-book must accompany:
- All remittances to Treasury/Bank.
- All withdrawals (demands) from Treasury/Bank.
✔️ After each transaction, the passbook will be:
➡️ Attested by the Treasury Officer/Bank Manager, confirming the transaction.
🔸 3. Custody and Responsibility:
✔️ The S.P.M. is personally responsible for:
- Keeping the Treasury Pass-book, Treasury/Bank Receipts, and related Vouchers in his personal custody.
- Making all necessary entries personally in the passbook.
✔️ 🔐 The passbook is a confidential and sensitive document, critical for cash accountability between the post office and the Treasury/Bank.
📜 Rule 84 – Remittances to and Drawings from Treasury or Bank
🔸 1. Procedure (Non-CSI Offices)
✔️ Rules: Follow the rules laid down for Head Offices in the P&T Financial Handbook (Volume-I) with slight modifications for Sub-Offices (S.O.).
✔️ Receipts/Vouchers:
- Forms used:
🔸 A.C.G. 13 – For Remittances to Treasury/Bank
🔸 A.C.G. 14 – For Drawings from Treasury/Bank - Prepared in triplicate by the S.P.M.:
➡️ Original + Duplicate: Sent to Treasury/Bank through a trustworthy official (must have provided security).
➡️ Triplicate Copy:
🔸 On reverse, the carrier (official) acknowledges receipt of cash or vouchers.
🔸 Retained as record in the S.O.
✔️ Verification:
- The original receipt/voucher, signed by Treasury/Bank officer, must be checked by S.P.M. to confirm:
🔸 Amount sent matches acknowledgment (for remittances).
🔸 Amount received matches voucher details (for drawings). - Verified receipts are sent to H.O. in the next account bag.
🔸 2. Cancellation Procedure:
✔️ If a receipt or voucher needs cancellation:
- Write “Cancelled” boldly across all three copies in ink.
- S.P.M. must sign across the cancelled documents.
- Process:
➡️ Original + Duplicate: Sent to H.O. (enter details on reverse of the S.O. DTR).
➡️ Triplicate: Retained at the S.O. for records.
✔️ Register:
- Maintain a register at S.O. to record the serial numbers of all cancelled receipts/vouchers.
🔸 3. Special Note:
✔️ If the amount exceeds the limit fixed by the Head of Circle, then:
- S.P.M. himself should visit the Treasury/Bank if possible.
- If not, the same rules as H.O. apply for choosing and securing the assistant carrying the money.
🔸 4. CSI Environment Process (Revised):
✔️ Physical usage of ACG-11, 12, 13, and 14 is discontinued.
Sr. No. | ACG Form | 🔹 Revised Process in CSI |
1 | ACG-11 & ACG-13 | Challan/voucher generated through CSI SAP system with form numbers in sequence. |
2 | ACG-12 & ACG-14 | Cheque books supplied by Circle Accounts Officer are used. |
📜 Rule 85 – Purchase of Postage Stamps
🔸 1. Supply Chain of Postage Stamps
✔️ The supply of postage stamps follows this order:
➡️ CSD (Central Stamp Depot) → supplies to Head Offices (H.O.).
➡️ H.O. → supplies to Sub Offices (S.O.) (on indent/request).
➡️ S.O. → supplies to Branch Offices (B.O.) (on indent/request).
✔️ Each office should place an indent (request) when their stock is nearing minimum limits.
🔸
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