Postal Manual Volume VI Part III | Brief Notes | Short Notes | By R Hariharakrishnan | Useful for all postal exams

 

Notes for Postal Examination Volume VI-Part –III

                                     Compiled By 

R.Hariharakrishnan Manager,

Postal Stores Depot Tirunelveli 627002

1.   Supervision of subordinate offices by postmaster.

 

a. He is responsible for the correctness of the accounts of subordinate offices.

 

b. Any repeated irregularity to be brought to SP/SSP/Inspector.

 

c. If dishonesty is suspected, it should be reported to inspector/SP/SSP.

 

2.  Submission of daily bags between BO and account office.

a. Sub office sends account bag to BO daily. It is a due bag. It must contain BO slip (form PA 4).

 

b.  BO submits BO bags daily to SOs (account office). It is a due bag. It must contain BO daily account (form no ACG 22(a))

c.  At the account office, using the BO daily accounts, the transactions of BOs are entered and consolidated in BO summary (form ACG 3(a).)

 

3.  Short receipt of vouchers by account office.

 

a. If any voucher or document in support of receipt or payment is not received at the account office, it should be noted in the error book.

 

b. The short receipt should be noted in the BO daily account.

 

c. The BO should be instructed to submit the voucher immediately through BO slip.

 

d. The item should be admitted and included in the accounts.

 

e. A remark should be made in the BO summary till the item is received.

 

f. Delay in submission or non reply should be reported to inspector/divisional head.

 

g. If any receipt/payment can not be classified under correct head, it should be brought under UCR/UCP. The HO will make the correct classification and bring the item to the correct head.

 

4.  Inadmissible vouchers. (voucher with omission)

 

a. If any voucher is inadmissible due to want of signature, date stamp etc., it should be returned to the BO for omission and resubmission.

 

b. The amount should be admitted and included in the accounts.

 

c. The procedure for short receipt of vouchers will be applicable.

 

5.  Cash office

 

a. It is a sub office which supplies cash to other SOs and receives from other SOs.

 

b. A SO can get funds from the cash office upto the monthly limits fixed.

 

c. This monthly limit is called Letter of credit (LC). This is fixed by the divisional head for each office.

 

d. A SO can get funds upto this limit from the cash office without the orders of HOs. Beyond this limit, HO should authorize the case office to provide funds to that office. Ho will place additional funds to that SO (Additional LC).

 

e.  The cash office should watch the amount supplied to the SOs placed under it and to see that the monthly limit is not exceeded.

f. The balance amount at the end of the month will lapse.

 

g. The remittance between SOs and cash office should be watched by HO and the postmaster.

 

h. Limits of remittance by various modes. Click on link to know latest line limits( 

 

Sl no	Mode	Old	Orders issued
1	Loose cash through any departmental employee	2 lakh	5 lakh
2	Departmental MMS with MTS in addition to driver	2 L	10 L
3	Hired MMS/RMS section/Railways by TVP through cash bag enclosed in account bag	1 L	2 L
4	Account bag handed over to carrier in weighment system/road transport	40000	40000
5	Under armed escort	No limit	No limit
6	Cash through departmental employee accompanied by another employee	-	10 L
7	Cash through GDS		1 L
8	Cash though GDS accompanied by another GDS		2 L

 

 

i.The HO can direct any SO (not a cash office) to provide or received funds from other offices. These offices may not be under the same HO. This case should be reported to the divisional head.

 

6.  Supply of funds to SOs.

a. A SO can get the funds in the following 3 ways.

 

i. From the HO

 

ii. Drawing from bank

 

iii.  From the cash office.

b. For drawing from bank, the SO can draw funds from bank upto the limits prescribed for each month. This will be fixed by divisional head. If additional funds are needed, the SO should request the HO. The HO will authorize additional funds.

 

c. The drawing of the money from bank should be watched by HO. The amount drawn and balance available should be noted in the daily account, daily.

 

d. The postmaster will make his order for the remittance in the SO daily account (ACG 22).

 

e. The cash balance of the office which receives more than its payments, should be regulated to keep the minimum balance.

f.  The cash balance of the office which pays more than its receipts, should be regulated to keep the maximum balance.

g. No remittance should be made it happens to reach on a holiday/Sunday.

 

7.  Contents of account bag (HO to SO).

a. This account bag is closed by HO to the SO. It is a due bag.

 

b. It must contain SO slip (Pa3). The balance of the last daily account received is acknowledged by HO in SO slip.

 

c. Items like passbooks, IPOs, certificates are sent through account bag.

 

d. Any instructions to the SO are communicated through SO slip.

 

e. The cash bag will be closed by treasurer in the presence of sub account PA. The treasurer should close and seal the cash bag in the presence of sub account PA. The sub account PA should weigh the cash bag and note the weight in SO slip, which should be initialed by Treasurer.

 

8.  Account bag from SO to HO.

 

a. It is closed by SO to HO. It is a due bag.

 

b. It must contain SO daily account.

 

c. All documents and vouchers of the receipts and payments should be submitted.

 

9. Using the SO daily accounts, the transactions are consolidate in SO summary (AC G 3)

10.  BO bag

 

a. It is closed by each BO daily and submitted to account office.

 

b. It must contain BO daily account.

c. All documents and vouchers in support of all receipts and payments should be submitted.

 

d. The BO bag closed by account office to BO must contain BO slip.

 

e. Any instructions to be written in BO slip.

 

11.   SPMs monthly report (SMR)

 

a. All SPMs must submit this form to HO every month. Form number PA-17.

 

b. This should be written account month wise.

 

c. It should reach the HO on the first working day of the next month.

 

d. For the month of March, it should be sent on 1^st April.

 

e. The sub accounts PA should see that all the details are filled up.

 

f. It will be date stamped and placed before postmaster.

 

g. It should be scrutinized by the postmaster and he should make his comments.

 

h. The postmaster should sign and submit to divisional head.

 

i. The serial numbers of ECB memos submitted should be furnished.

 

12.  Accounting month

 

a. For HO, month means calendar month.

 

b.  At HO, all transactions are compiled monthwise, from 1^st to last of the month. For example, for the month of May, it would be from 1.5.2021 to 31.5.2021.

c.  For SOs, month means accounting month. It includes the dates which are accounted by HO. For example, a SO will submit the daily account of 30.5.2021 to HO on 31.5.2021 and will reach HO on 1.6.2021. For this SO 30.5., 31.5. are June and not May.

 

d. For this SO, the month of May would start on 29.4.2021 and ends on 29.5.2021.

 

e. For SOs, the month of March will be upto 31.3.

 

13.  Excess cash balance memo (ECB)

 

a. Every SO is authorized to retain a minimum and maximum cash balances.

 

b. The SPMs should regulate their cash balance within the authorized limits.

 

c. When the cash balance of the office exceeds the maximum balance of that SO, SPM should submit ECB memo to the HO with his daily account. This is not applicable for offices with more than 3 hands including the SPM.

 

d. In the ECB memo, the authorized balances, cash in hand and the reasons for the excess cash should be intimated.

 

e. It should be assigned a serial number month wise (account month).

 

f. For offices where more than 3 hands including SPM, the SPM must furnish the reasons for excess cash on the reverse of the daily account.

 

14. Treasury passbook

 

a. This is maintained in form ACG-8.

 

b. It is maintained by the offices which draws or remits money with bank.

 

c. This book must accompany every drawing and remittance.

 

d. It should be kept under the personal custody of the postmaster.

 

15.  Postmen’s book is maintained in form MS-27

 

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