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AAYUSH ACADEMY, POSTAL ACCOUNTS MANUAL VOL.-01, CHAPTER-03, Accrual Accounting in Government Accounts, 3.01 Consequent on acceptance of the recommendations of 12th Finance Commission, the Government, is moving towards Accrual Accounting. The Government Accounting Standard Advisory Board (GASAB),, constituted in the O/o The C&AG of India has recommended an operational framework and detailed, roadmap for implementation of accrual accounting. The Department of Posts has been attempting for, Accrual Based Accounting System (ABAS) from existing Cash Based Accounting System through Core, System Integration Project of the Department. However accounts in DOP are in real account basis with, cash based and accrual is for monitoring & pursuing for status of Receivables, and Payables at any point, of time and to know the financial statements wherever applicable., Core System Integrator and Introduction of SAP in DOP, 3.02 Core System Integrator (CSI) is an integrated system designed to augment the service, delivery, efficiency of the post offices that provides for centralized data and applications management and, indicates the transition from a local server to central server-based operations and includes Counter, Operations, Delivery Operations, Financial activities, and Human Resource Management etc. In CSI, ERP, (Enterprise Resource Planning) – SAP (Systems, Applications and Products) modules are included in the, areas of Financial Accounting, Fund Management, Business Intelligence Reporting, Payroll and Inventory, Management etc.,, 3.03 SAP (Systems, Applications and Products), a developed accrual accounting software is introduced,, customizing it with the requirement of the Department of Posts. Through CSI-SAP, mainly two types of, report are generated for F&A, one is on Cash Based System, with the 15 digit CGA HOA, for submission, to CGA and the second is on accrual based accounting, for internal analysis and decision making. The, List of Major and Minor Heads of Accounts used in DOP are in Appendix V to this manual which is, published separately., Public Financial Management System (PFMS), 3.04 The Public Financial Management System (PFMS) is web-based online software, developed and, maintained by the Controller General of Accounts (CGA), Department of Expenditure, Ministry of, Finance, and Government of India. CGA report, generated through application is pushed to e-lekha, through PFMS by the PAOs, as per the prevailing instructions & guidelines of the Department., General, 3.05 The Head Post office is the primary accounting unit in the Department of Posts as it provide cash, for the requirements of other units like RMS., Mail Motor Service, PMsG Office, CO, PTC, and all other
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NCDDOs. In CSI environment, each Post Office, right from the Branch Office level, is also identified as, Profit Centre / Cost Centre and transactions are classified under respective GLs at point of, source/transaction., 3.06 Various main stages of work done in the Postal Accounts Section and the checks applied to the, system generated account returns of DDOs/NCDDOs are enumerated in the foregoing paras., Compilation of Accounts, 3.07 System generated Cash based account ( CGA report) for a DDO/NCDDO is processed on T+3, (Transaction day + 3 days) basis and pushed the generated data to e-Lekha through PFMS after, performing the following checks. a. The account submission is for each day including holidays &, Sundays. b. Each transaction summary figure, GL wise is cross checked with transaction schedule for, debits and credits and ensures that the figure tallies after exclusion of such transactions occurred under, accrual based. c. GL wise verification as in CGA report and day wise schedule figure is done daily by, respective section, responsible for validation of data GL wise., Post Office Balances, 3.08 The physical cash held by the Post offices form part of Post office balance called DOP cash and any, intermediary cash included in the DOP cash at the end of the day. Any intermediary head used while, operation of various services with reference to cash is to be made zero and transferred to DOP cash., While checking the days /month account, it shall be ensured that closing balance of DDO of the previous, day will be opening balance for the next day beginning and in no circumstances balance is altered., CGA report for March 3.10 March supplementary account is available in the system to incorporate such, transfer entries of non cash transactions & rectification of any error in accounting. Provision for posting, Journal Entries is available upto prescribed period for the financial year concerned and entries are, posted by PAO may be against 31st of March and posted as Transfer entry in e-Lekha through PFMS., Due dates of completion of CGA abstract, 3.11 The last CGA report of each Postal Accounts Office should be completed by 8th of the month, following the month of account relate. Each PAO shall maintain aregister in the following format to, ensure that all the daily accounts for all the DDOs have been posted to e-lekha through PFMS., DDO/NCCDO Name, Due Date of Complecton, Actual Date of Complection, Remarks, Disposal of documents, vouchers, bills etc received from DDOs
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3.12 The documents received from DDOs, which are date wise and transaction occurrence wise duly, stamped with Document number/Bill number will be sent to respective sections concerned for detailed, check and reconciliation except those documents in PA Section which are required for further detailed, examination by PA Section. PA Section shall maintain a manual register for disposal of such documents, to other sections. Accountant shall ensure that all relevant vouchers, bills, e-schedules etc have been, received for the month and duly checked and objections if any raised as per periodicity, misclassification, is rectified and periodical adjustments are affected., Assistant Accounts Officers of the section are personally responsible to see that all relevant paid, vouchers received for check have been properly accounted for and where necessary duly checked &, correctly preserved in the guard files. PA section shall maintain a register centrally to watch receipt of, paid vouchers, sanctions, bills, schedules etc. One register be maintained to watch for the PA section as, a whole and no individual register is maintained for each section of PA., Duties of Accountants in PA Section, 3.13 The following checks have to be exercised by Accountants in the Postal Accounts Office in respect, of various account vouchers and system returns; a. CGA report should be generated and pushed to eLekha through PFMS on T+3 basis. A register should be maintained for recording references and TE, number. Responsibility of CGA report generation and pushing of data to eLekha through PFMS duly, vests with dealing accountant concerned., d. Current review is the check of classification to see that there is no misclassification of receipts or, charges., e. Maintain register to ensure that all DDO/NCDDO accounts are posted and pushed to e-Lekha through, PFMS on all days of a month., f. Maintain a list of DDOs where existing DOP application is not rolled out and accounts are being posted, to application as direct voucher posting or legacy application is in vogue., q. No bills for Pay and Allowances not claimed within two years (vide 264 of GFR 2017) of its becoming, due have been paid without the approval of the Postal Accounts Office., r. The Fund & Income Tax Deductions and other Statutory Taxes are recovered and correctly classified., s. Ensure that cash in transit amount is acknowledged by the receipient office within a reasonable period, as applicable to transit days., t. Every voucher, after check by accountant should be enfaced in red ink with the word Checked over the, initials with date of the accountant., u. Register shall be maintained for TEs of all DDOs affected in PAO date-wise., Role of Accountant - Post PFMS Data Submission
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3.14 Post PFMS data submission, the following items are to be checked in detail by the SA/JA concerned, based on periodicity fixed., a. Detailed review of intermediately Heads of Account balances and cause action for clearance in such a, way that all such balances are made zero and brought to F&A accounts by the end of the month of, account., b. Detailed review of all open items of Receivables, Payables and cause action with DDOs for immediate, action to set right open items pending & pending cases for which payment received but settlement, action is wanting if any. Ensure that invoices raised are correctly posted in F&A and settled by the, customer within the stipulated time limit., c. Detailed review of all third party transactions pertaining out of account recoveries and liquidation of, such balances from the system on or before 10th of the month following the month of account., f. Un-usual reversals be identified and checked for the necessity and implication on the accounts and, any abnormality noticed is brought to the notice of Head of Division immediately. g. Check of all open, items of customers and vendor accounts pertaining to various products & services. h. Check of, correctness of all bookings in scheme and non scheme charges., Monthly CGA Report, 3.15 Monthly CGA report for each DDO is generated after the period for an accounting month is, closed and figures GL wise be compared with that of figures as uploaded on daily basis to e-Lekha, through PFMS and any variation between these two sets of figures be identified and cause action for, rectification of figures . The reasons for variation are investigated and corrective action of posting into, PFMS by Transfer entry is done. Discrepancy if any to be brought to the notice of DDO wherever, necessary and it may be ensured that in all cases GL wise data of Receipts and Payments tallies with eLekha figures. There should be no variation between system generated data and data pushed into the eLekha through PFMS. However in exceptional cases for identifying the data which are omitted in, accounts, reference can be made to consolidated accounts summary generated under accrual, accounting system., Postal Stamp and Stationeries Balances, 3.16 Circle Stamps Depot in circles procures and Supply Stamps & Stationeries to Head Post Offices and, inturn HPO supply to sub ordinate units. It will be verified for the DDO the total inventory value as at the, opening of month plus receipts during the month minus closing balance at the end of the month, represents actual sales and accounted as sales in CGA as applicable to all kinds of stamps and stationery., Review result should invariably be recorded and reported to DDOs and Head of Circle/Region in the, monthly report of important irregularities noticed.
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GL to GL corrections, 3.17 The figures in the summary report of Receipts and Payments for a DDO and for a period excluding, accruals (Receivable and Payable) normally agree with the CGA report which is cash based report. Any, variation be analysed critically and correspondence be made with DDO & Head of Division concerned for, corrective action., When the months‘ account is freezed, DDOs with the approval of its Divisional Head shall send a request, to PAO, seeking reversal / GL to GL corrections. Such request shall clearly state the reasons for which, such requests are placed. After careful examination, the requested corrections are to be incorporated by, PAO., Computerisation of Accounts, 3.20 The DOP has launched CSI application having vertical applications like CBS and McCamish etc with a, view to deliver the processed accounting inputs, the application provides provision for generation of, such accounts statements and reports including generation of CGA report which can be pushed to eLekha through PFMS as per periodicity. The application is capable of processing the inputs through, different stages to final compilation of monthly accounts, with the provision for a number of reports, that can be generated through the package Details regarding the operation and user manual are, available in the Indiapost website issued by DOP which is updated from time to time., Bills & Vouchers – Auditing, a. Copy of LPC in & LPC out, b. Due – Drawn Difference statements – relating to arrear drawals in Paybill, if any., c. Orders / Sanctions pertaining to Basic Pay Revision., d. Copies of Pay Fixation Memo – where there is/are Pay Revision(s)., e. Orders / Sanctions for drawal of allowance (whenever revised / fresh sanctions issues). Eg., Cash, handling allowance, Cycle Allowance etc.,, f. Absentees statement, g. In case of GDS TRCA bills, copies of LWA/paid Leave Sanctions received from LSAs., h. In case of GDS working in Departmental vacancies, copies of sanctions, along with leave particulars of, original post. Tri-monthly statement should be submitted to the Head of Office/Division during April /, July / September / January, indicating the details/nature of ―objecteditems‖, date from it is pending, and details of last correspondence with the unit concerned.
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All supplementary bills (off-cycle payments-HR) are checked according to periodicity prescribed, depending on the nature of payment object head wise; keeping the provisions of various statutory Rules, issued by Nodal ministry and any irregularities including erroneous payments be brought to Objection, Register – HR and communicated to DDO for compliance. Non compliance by DDOs is brought to the, notice of Head of Division on tri-monthly basis as mentioned in preceding para., Check Of Classification in Accounts, 3.25 The transactions dealt with in the Departmental Accounts Organizations should be classified in, accounts strictly under the Major and Minor Heads shown in the List of Major and Minor Heads of, Account as corrected from time to time. The detailed classifications is available in appendix 5 to Postal, Accounts Manual Volume-I, Check of Establishment Pay Bills, 3.26 a) Shall maintain establishment sanctioned particulars of all posts under the DDO in respect of, departmental and Grameen Dak Sevaks and cross check with actual drawals to ensure that there are no, drawals exceeding sanctioned establishment. Shall maintain sanctioned particulars and kept in the, guard file in addition to e-sanctioned particulars available in the application., b) That the bills have been signed by Drawing & Disbursing Officer and his signature tallies with the, signatures in the register of specimen signatures;, c) That the arithmetical calculations of the bills are correct;, d) That the absentee statement, where required is duly filled-in or a 'no leave' certificate is furnished;, e) That the enhanced pay of officiating Government Servants is in accordance with the rules;, Check of Increment Certificates, 3.27 Increment certificates should be examined to see that the increment claimed is according to rules, and supported by facts stated and has actually accrued. It should also be seen:a. That the increment granted is admissible under F.Rs. 22-27 and 29., b. That the period of suspension is not treated as duty except in the circumstances explained in F.R.54., c. That a proper note of the increment is recorded in Fly Leaf of Payment Register wherever it is, maintained, over the initials of Asstt. Accounts Officer.
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Check of Last Pay Certificates, 3.28 The Last Pay Certificates (in form GAR 2) are issued by Drawing and Disbursing Officers in the event, of transfer of a Government servant to another Post or Office under the jurisdiction of another Drawing, Officer. In checking these certificates, it should be seen:a. that the certificate is in the prescribed form and has been properly drawn up; b. that the extent of, joining time availed of and the Joining Time Pay is in conformity with Central Civil Services (Joining Time), Rules 1979 as amended from time to time., Check of Pay Fixation Cases, 3.29 All changes in the basic pay (increase or decrease) in a month are supported by pay fixation, memos employee wise which should be checked for correctness with reference to the provisions of, Fundamental Rules and any variation found be immediately brought to notice of DDOs for corrections in, the system data and regularization of erroneous payments., Check Of Overtime Allowance Claims, 3.30 The grant of overtime allowance will be regulated in accordance with the orders contained in the, Min. of Finance, Department of Expenditure O.M. No.15011/2/EII (B)/76 dated 11/8/76 as amended, from time to time. The following checks should be exercised in respect of bills in which overtime, allowance is claimed., , a. That the drawing officer has furnished the requisite certificates as prescribed in this O.M. along with, the bills duly signed by him and sanction of head of office is available., b. That the categories of staff for which overtime allowance are claimed are eligible for the same., c. That the claims are made at the prescribed rates., Check Of Travelling Allowance Bills, 3.32 In checking the bills of travelling allowance the under mentioned checks may be exercised in order, to see:a. that the journey was actually performed;, b. that it was necessary, and authorised by general or special orders;, c. that no bill has been submitted for it before;, d. that the amount drawn is correct with reference to rates and general conditions., General Check Points
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3.33 The following are some points which will be useful in scrutinizing travelling allowance bills. (A) Road, Mileage a) Is inadmissible in addition to, (i) permanent travelling allowance,, (ii) conveyance allowance and, (iii) contingent charges claimed towards taxi/scooter hire charges separately for transportation of, official records., b) Short journeys within a radius of 8 kilometres of headquarters should not be added to journeys made, on the same day beyond 8 kilometres radius for the purpose of arriving at the distance travelled on that, day., c) Fraction of a kilometre should be omitted in the total of a bill for any journey. (, B) Daily Allowance, a) See that the officer reaches a point outside the radius of 8 kilometres from his headquarters., b) See that the hours of departure from and arrival at headquarters are shown when daily allowance is, claimed., c) is inadmissible in the following cases. a. when joining first appointment b. when on transfer., Medical Reimbursement Claims, 3.35 The following checks are to be exercised by PAOs in respect of Medical Reimbursement Billsa. The bill for medical reimbursement should be in proper form., b. The amount drawn in the bills must be supported by proper receipts and vouchers in all cases,, submitted by the Government servant along with essentiality certificates in Form 'A' or 'B'., c. PAO is to examine as to whether the fees charged by the Authorised Medical Attendant is in, accordance with the prescribed rates., d. He is to examine that all the sub-vouchers tests etc. are duly countersigned by the competent, authority accepting the claim of medical reimbursement., e. Special care is to be taken in regard to the diet charges because these are normally included in the, hospital bills submitted by the Government servants, as these charges are not reimbursable except in, case of persons of group 'D' who are to undergo treatment of T.B./mental diseases or leprosy etc., Classes of Contingencies, 3.36 The actual classification of contingent charges is determined by the orders of the Government. It, will be found, however, on consideration of the dominant conditions governing the particular, expenditure that all contingencies will fall into one or other of the following five classes(a) Contingent charges met from a lump sum grant placed at the disposal of a disbursing officer for, expenditure at his discretion, on certain specified objects. Such charges are known as Contract
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Contingencies and generally consist of charges, the annual incidence of which can be averaged with, reasonable accuracy., (b) Contingent charges in respect of which scales have been laid down by competent authority. Such, charges may be designated Scale Regulated Contingencies., (c) Contingent charges whether recurring or non-recurring which cannot be incurred without special, sanction in each case of superior authority. These may be termed Special Contingencies., Check of Countersigned Contingencies., A-Bills countersigned after payment3.37 In the case of bills countersigned after payment, the money is actually drawn on an abstract bill and, the Accounts Officer as indicated by its countersignature; subsequently receive the approval of the, superior authority on the monthly detailed countersigned bill. Both the abstract bill and the detailed, monthly bill require scrutiny in the Accounts Office., While checking abstract contingent bills, it should be seen whether the officers drawing abstract bills, are, in all cases, authorised to do so. Asstt. Accounts Officer should ensure that the amount drawn on an, abstract contingent bill is placed under objection. Objections regarding want of detailed bills, vouchers,, sub vouchers etc; should be pursued vigorously. Cases in which detailed bills are not furnished within, the normal period prescribed in Rule 118 of Central Government Account (Receipt and Payments) Rules,, 1983 should be reported to the Controlling Officer by name and thereafter, if necessary, the matter, should be reported first to the Head of the Department by name and that failing to produce the desired, result, the matter should be reported to the Pr. Accounts Office., Adequate cautions should be exercised in passing detailed bills which are supported by invoices which, are found to be old compared to the date of drawal of the abstract bill., B-Bills countersigned before payment, 3.38 Where countersignature is required before payment, there will be no abstract bill but payment will, be made on a detailed bill. In that case, the detailed bill may be entered in and submitted along with the, 'Special Charges Register'. Accountant will, of course, make no entry in the 'Objection Book' unless some, item in the detailed bill itself is objectionable., Cancellation of sub-vouchers:, 3.39 The general instructions regarding the cancellation of sub-vouchers attached to contingent bills in, order to prevent their misuse are laid down in Rule 109 of the Central Govt. Account (Receipts and, Payments) Rules, 1983 and As per Rule 367-B of P&T FHB Vol.I Sub-vouchers required to be sent to the
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Accounts Officer are not to be cancelled either by the Drawing Officer or the Controlling Officer, as the, duty of cancelling these sub-vouchers and keeping them in proper custody to prevent their fraudulent, use devolves on the Postal Accounts Office. All sub-vouchers received in the P.A.O. should be cancelled, by means of a rubber stamp or in hand under the dated initials of the Accountant concerned. In the case, of vouchers selected for post audit and reviewed by the cancellation should be attested by the A.A.O., also., Check of Contracts, 3.40 It is an important function of the Accountant to examine contracts or agreements for works or, supplies entered into by departmental authorities on behalf of Government. Concerned executive, authorities who enter into contracts for works or supplies will also be entirely responsible to watch their, fulfilment. All bills/vouchers/charges against contract be checked as to the correctness in accordance, with Contract terms and conditions and whether all statutory taxes like TDS/GST /GST TDS etc have, been recovered and accounted for correctly., Objection Registers, 3.42 The objection register should be maintained in the forms as shown below. Each section wherein, detail check is prescribed shall maintain this register and is subject to review by Branch officer & Head of, Postal Accounts Office once a month., 1. Objection register-HR – All Money value objections be brought under this register belonging to, employee costs including Grameen Dak Sevaks., 2. Objection register Other than HR – All money value objections be brought under this register, to charges other than employee costs., 3. Objection register –IA- All money value objections raised during the course of internal Audit at, Field units be brought under this register., 3.In order to avoid unnecessary expenditure of time and labour on costs of simple and important, character, Chief Accounting Authority have agreed to exercise on his behalf the following powers,, which may not be delegated to the subordinate authorities. In the Postal Accounts Offices, the, following officers may forego recovery of irregular expenditure not exceeding the amount specified, against each in any individual case subject to Finance concurrence:, Level of Officers Amount specified, Pr.CCA/Sr. DDG ( PAF) Rs.250, Head of Postal Accounts Office Rs.100, Deputy Director /ACAO /Senior/Accounts Officer Rs. 75, Some items of expenditure are placed under objection, not because the whole or any portion of the, expenditure is unjustified in itself but because it is not covered by the rule; or the authority for it is, insufficient, or foolproof ( such as is afforded by sub vouchers) that it has been incurred, has not been
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produced. In such cases powers to forego recovery up to limits specified against each, in any individual, case and subject to the fulfilment of conditions (i) to (iv) are as below, Level of Officers Amount specified, Pr.CCA/Sr. DDG ( PAF) Rs.500, Head of Postal Accounts Office Rs.200, Deputy Director/ACAO /Senior/Accounts Officer Rs.100, Conditions: i.Shall have finance concurrence of unit concerned., ii.The expenditure must not be of a recurring nature., iii.Where the objection is based on the insufficiency of the sanction, the Sr.DDG (PAF) must be satisfied, that the authority empowered to sanction the expenditure would accord sanction, if requested to do so., iv.Where the objection is based on the insufficiency of the proof of payment, the Sr.DDG (PAF) /Head of, Postal Accounts Office/ Deputy Director/ACAO/Senior/Accounts Officer must be satisfied that undue, trouble would be caused by insistence on submission of foolproof and must see no reason to doubt that, the charge has actually been paid., Review of Objection Registers, 3.43 On submission by SA/JA, the objection register be reviewed and initialled every month both by AAO, and Branch officer and review remarks are recorded therein for compliance by SA/JA or DDO as the case, may be. The Postal Accounts Section is also responsible for other miscellaneous works like verification of, fixation of pay in cases of revision of pay scales, Check of special charges/recoveries, Pre check where, applicable, and such other work which are unusual in nature., Records/Registers in PA Section, 3.44 a) Every AAO, in-charge of a section should maintain a Calendar of Returns., b) Each SA/JA should fill up a progress report of work in Form DG(PA)-50. Every Monday the AAO should, examine it carefully, initial it, in token of such examination and then submit it to the Branch officer with, explanations in regard to the non-completion of any item of work on the due date and with suggestions, for pulling up the arrears., i), , Daily watch register, to record the observations relating to clearance of balances of zero, balance accounts., ii), Register of ―Objected items‖ should be maintained for each section, with relevant columns as, stated in various paragraphs of this manual., Monthly Statement of Progress of Expenditure
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3.45 Accountant shall have system generated monthly statement of progress of expenditure on various, scheme/non scheme and budget related heads duly tally with the e-Lekha figure and furnish it to HOC, with a copy to Budget section of Postal Directorate. In case of any variations, it shall be the joint, responsibilities to reconcile the actual expenditure with booked figures by HOD and Heads of Postal, Accounts Offices analogus to Rule 57(5) of GFR-2017., Review by AAO / AO / SR.AO, 3.47 Independent random check on bills / vouchers etc, received from DDOs with corresponding, registers should be made such that all categories of bills / vouchers pertaining to a DDO are checked at, least once in a financial year., a. All registers maintained in PA section should be reviewed on due dates once a month. Observations, if any, noticed should be recorded in the relevant column., b. Prompt action should be taken with respect to ―objected-items‖. c. Particular attention should be, paid in review to notice: Delay in submission of bills / vouchers; Attempts to evade financial rules;, Rush of expenditure in March; Utilization of money to avoid lapse of grant; and Utilization of grant, for purposes other than that for which the grant is sanctioned., Postal Stamp Depot, 3.48 India Security Press Nasik and other authorised Government printing press will supply required, various category of stamps and postal stationery to Postal Stamp Depots (CSD/PSD) , now Postal Stores, Depot, and all HPOs will get supply of such stamps from it through system driven workflow process. The, items will be treated as inventory in the books of DDO and once sold such proceeds will be taken as, revenue to respective Head of Account. PAO shall have access of the quantity of supply to DDOs and, ensure that such supply is acknowledged by the DDOs. Any variation or difference be pursued with PSD, and DDO and get the matter settled. PAO shall ensure that inventory of stamps supplied to each Head, Post Office have been correctly accounted by Head Post Offices as stock. Random checks on similar, process are done for supply of stamps from HPO to Subordinate units for ensuring correctness., , Loans and Advances, 3.50 a) Long term Loans and Advances: In order to keep detailed accounts in respect of long term, advances to Government servants such as Motor car advance, Other Motor Conveyance advance,, computer advance and House Building advance, subsidiary ledgers to record details of loan payment &, recoveries in accordance with the provisions of General Financial Rules. The subsidiary ledger shall, contain the details of sanction relating to disbursement of loan 1st , 2nd and 3rd installment & so on, which contain date of actual disbursement for calculation of interest & penal interest.
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c) It should be verified once for the correctness of balance amount brought forward to the computerised, system if any, for each employee as initial upload and correctness be recorded in the manual record, maintained thereto., c) The payments and recoveries noted in the e-subsidiary register shall be reconciled on monthly basis, with the figures compiled in the monthly accounts, and rectified in case of any discrepancies., Short-Term Advances to Government Servants, 3.52 Under the provisions of Rule 12 of Compendium of Rules on Advances to General Financial Rules, 2017, the Heads of Offices are responsible for the recovery of advances granted under these rules, along, with the recoverable interest, if any, and to ensure that the conditions attached to each advance are, fulfilled. The DDOs shall also maintain detailed accounts of short-term advances granted to Government, servants including not only advances that are recoverable in less than 60 instalments, but also the, recovery of advance of TA on Transfer, Tour Advance and Leave Travel Concession, Medical advance etc., Payment of such advances are not required to be noted in the objection book or other records or, registers maintained by the P.A.O, for watching recovery from the individuals, but however, it shall be, the responsibility of DDO to ensure that recovery is effected regularly and interest is recovered, wherever required., THE END.
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AAYUSH ACADEMY, CHAPTER-04, POSTAL ACCOUNTS MANUAL, COMPILATION OF ACCOUNTS, Introduction to Compilation of Accounts, 4.01 Postal Accounts section is responsible for maintaining e-accounts DDO wise, day/month wise and, responsible for sharing the verified abstract with e-Lekha through PFMS after conducting current checks, and review as codified in chapter III. The days account is pushed on T+3 day basis and monthly, consolidation of accounts is done by 8th of the month following the month of account. After submission, of days accounts, i.e., post submission detailed checks and review as prescribed in Chapter III and any, corrections, modifications if any for the daily accounts submitted will be carried out before, consolidation in PFMS through transfer entries in such a way that there will not be any variation, between source data GL wise and the data being uploaded monthly after consolidation. The objective is, to ensure that the figures GL wise as in source data matches with e-Lekha figures so that there will not, be any under/over statement of revenue or charges in all GLs., 4.02 The Postal accounts section, shall check the correctness of opening balance of DOP cash for each, day DDO wise with that of closing balance for the previous day and ensures its correctness after, complying the closing balance of DOP cash for previous day. Any variation noticed be taken up and, cause rectification., 4.03 Accounts wherein, computerisation of accounts as mentioned in para 4.01 not implemented yet,, such DDOs accounts are to be compiled in accordance with provisions of PAM volume-I 1st edition 1986,, and subsequent orders issued from time to time, till such time such accounts are brought under, computerisation. These provisions shall cease to operate once all such DDOs are brought to Core, Integration application platform. 4.04 Any transfer entry or reversals etc in PFMS shall be carried out, by accountant concerned after due approval from Assistant Accounts Officer and Sr/Accounts officer., The details of transfer entries done shall be maintained manually DDO wise and year wise., 4.06 The Book section of the Headquarter office-PA wing, will submit the accounts for DOP as a whole, to CGA through e-Lekha/PFMS. Checks the opening balance against closing balance of the previous, month., 4.07 Book section will prepare the following statements for submission to the PA wing of directorate,, Postal circle Office and other authorities and furnishes various types of information. (a) Preparation of, Quarterly statement on pay and allowances (b) Preparation of monthly statement on small savings (c), Preparation and submission of monthly statement of commission paid to Authorised Agents (d) Review, of monthly non-plan expenditure statement of Circle Budget branch.
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Budget control, 4.08 Budget section of PAO will monitor expenditure against budget on all charges relating to budget, ceiling items and take appropriate action for variation if any, with Head of office/HOD and HOC for, immediate rectification. DDO wise review with reference to each establishment for scheme and non, scheme be done and this exercise be done on a continual basis., MARCH ACCOUNTS, 4.09 Procedure in Circle Accounts Office: As soon as the accounts for March are closed and examination, of account figures should be made by the Circle Accounts Office to see what corrections due to, misclassification, errors and omissions are required to be made therein. These adjustments should be, made in the accounts for March (Supplementary), / Journal Entry with the approval of Head of Postal, Accounts office. Any adjustments done during March supplementary /JE, in the computerised form at, DOP, transfer entry be done in the PFMS to that extent separately., Procedure in PA wing of the Directorate, 4.10 The accounts of March should be closed as usual and the monthly account returns should be, submitted to the authorities concerned on due date. No transactions should be left over for adjustment, in supplementary accounts which could very well be included in those for March., 4.11 Book section of the PA wing shall monitor for adjustment of revenue and expenditure in the books, of Circle Postal accounts office in relation to SB/CC revenue, apportionment of audit expenditure,, revenue apportionment for IPPB and such other activities and ensures that all such revenue and charges, have been booked & accounted correctly against that financial year through Transfer entry in PFMS, after incorporation in DOP specific computer application., Annexure -I, Accounts Preparation – Role of PAO & Book Section of Directorate., Monthly consolidation of accounts and submission of Accounts, a) Consolidation of Monthly Accounts by Postal Accounts Offices:, PAOs need to ensure the following before consolidation of Accounts., Ensure that the monthly figures tallies with the CSI Monthly generated account figures for the DDO., While doing so, the figures other than receivables/payables Head of Account, reference be made to trail, balance figures as applicable CGA Head of Accounts under Cash based accounting system., With reference to ,CSI DDOs, all the daily accounts are shared in PFMS and TE numbers are generated, in PFMS, With reference to, Non-CSI DDOs, PAOs on receiving cash account reports from the DDOs, classify the, accounts into 15 digit e-Lekha heads and post the accounts in PFMS through manual transfer entries in
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dealing hand. The Transfer entries need to be approved by the supervisor and PAOs to ensure TEs are, generated in PFMS for Non-CSI DDOs., After ensuring all the TE Numbers for the respective month are generated in PFMS, PAOs will, consolidate the accounts in PFMS., As per the standing orders PAOs have to consolidate the monthly accounts at 8th of following the month, of account., b) Consolidation of Accounts at Book section of Directorate:, At Directorate i.e., In Pr.AO level ID of PFMS and e-Lekha, the daily transactions shared by the PAOs will, reflect in PFMS and e-Lekha as and when TE Numbers are generated in PFMS. The reports can be seen in, e-Lekha through Controller date Processing – Reports- Consolidated/Classified Abstract- date range and, in PFMS through CAM Reports- CMP02 Classified abstract., After consolidation of monthly Accounts by the PAOs, the monthly reports will reflect in e-Lekha Controller date Processing-Monthly Accounts to CGA. Book Section of Directorate after ensuring all the, 24 PAOs accounts are received in eLekha, will take a overview of the accounts to ensure no major, accounting issues and submit all PAOs accounts to CGA in e-Lekha., If any major accounting issues are observed, Directorate will redirect the accounts to the concerned, PAOs to make corrections and resubmission., . Preparation and submission of Supplementary-1 Accounts, After consolidation of March Preliminary Accounts, period March SupplementaryI Accounts is opened in, PFMS for the posting of left out transactions of the year and for annual Adjustments also. To ensure the, correctness of the accounts in CSI to PFMS/e-Lekha period -13 shall also be opened in CSI. Period -13 in, CSI shall be closed in appropriate time based on the time Schedule received from CGA. After closing of, 13th Period in CSI, PAOs shall download the accounts in CSI., The following annual Accounts and Adjustments accounts shall be ensure in Supplementary-1 Accounts, SBCC Revenue Accounting at all PAOs (Book-II) PLI/RPLI revenue reimbursement at DAP, Kolkata, Customs duty Annual Adjustments at all PAOs 50% P&T Audit pension Apportionment with MH2071, Complete transfer of Accounts of MH2016 to HOA 320104101 76% Audit salary apportionment by, DAP, Delhi, for which Directorate prepare file and submit to DAP, Delhi to make posting in PFMS RBI, Annual Adjustments (Book-II) NE and WB Circle to ensure all the transactions under MH2552 and, MH4552 are transferred to the respective heads of MH3201 and MH5201 MH0071 should be zero at, the closing of Supplementary-I Accounts since it is being used for credit transfer No major, misclassifications in loans and advances Head 7610 and interest receipts head 0049 GPF interest, posting etc.,., Statement of Central Transactions (SCT) (Supplementary –II for e-Lekha), After introduction of PFMS, there is no Supplementary –III Accounts in PFMS. The following table may, give proper structure of Accounts Submission., Sl No
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e-Lekha, PFMS, 1 March-Preliminary Accounts, March Preliminary Accounts, 2 Supplementary-I Accounts, Supplementary-I Accounts, 3 Supplementary-II Accounts for the generation of SCT, Supplementary –II Accounts, 4 Supplementary – III Accounts including of JE (Final Accounts) Supplementary-II Accounts including JE, (Final Accounts), JE Preparation and Submission, After approval of SCT by CGA,, JE Portal will be opened. PAOs can make journal entries in JE Portal of e-Lekha. To ensure the, correctness of Accounts in CSI and e-Lekha 14th and 15th Period may also be opened in CSI., After closing of 14th/15th Periods in CSI (Closing the period may be fixed in appropriate time based on, the time schedule), PAOs will generate the transactions posted in CSI during the period, classify the, transactions into 15 digit heads and post through Journal Entries in e-Lekha with reference the, transactions across minor head level and across the DDOs., After posting of Journal Entries, PAOs will submit the JEs to Directorate. In eLekha through Pr.AO Login,, Directorate will club all POAs JEs by minimum possible numbers and submit to CGA in e-Lekha., Preparation of Supplementary –II Accounts (Supplementary –III for eLekha), The following Accounts shall be incorporated in PFMS during the final submission of Accounts ., During the JE process, PAOs can make postings within minor head level and within DDO transactions in, PFMS through manual transfer entries., These entries can be done from the submission of Supplementary-I Accounts to final accounts, Submission. After the approval of Journal Entries of DoP by CGA, the Journal Entries will be reflected, in consolidated/classified abstract of DDOs/PAOs concerned in eLekha as well PFMS., Then PAOs shall have to consolidate the accounts in PFMS as it is being done for monthly consolidation., Directorate on receiving all the 24 PAOs Accounts in e-Lekha, and after getting approval from the, competent authority, shall consolidate and submit in e-Lekha and PFMS as it is being done for monthly, consolidation., , CHAPTER 05, CHAPTER V, REMITTANCES
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Introduction, 5.01 Remittances between post offices are, as a rule, confined to transfer of Cash and, equivalent like, cheque from the jurisdiction of one Head Post Office to that of another but there are cases in which, certain liabilities relating to other establishments and emergent advances, for convenience, paid by one, Head Post office on behalf of another and are charged in the accounts as remittances from the former, to the latter vide Rule 152 of Postal Financial Hand Book Volume-I. The remittances within the circle, i.e.,, with in the same accounts jurisdiction of circle Postal Accounts Office is termed as intra circle, remittances-RSAO (Remittance within Same Accounts Office)., , 5.02 In special cases, where it is considered necessary to make payment through another Post Office, and also when under the terms of the contract the department is responsible for payment at a place at, which it is desired, competent authority shall authorise such arrangements for effecting payments so,, and charge to final head in the accounts of the unit in which payment is made and transfer such charges, to the unit concerned through the remittance Head. However, when such transactions involve two, different Circles, the procedure as prescribed in Rule 785 of Postal Manual Volume –II shall be followed., The remittance transactions involving two or more different circles called inter-circle remittance-POR, (Post Office Remittances)., 5.03 During operation of Core Banking Solutions in relation to different products of Small savings, Accounts, any deposits or withdrawals may happen at a unit other than the unit, where savings account, stands and maintained. Such transactions are also settled through Remittance Heads, identified &, reconciled in the system driven entries, for which reconciliation in abstract format & monitoring shall be, done by Postal Accounts Office., 5.04 In relation to CBS transactions in DOP, deposits or other receipts to the Savings Accounts happen, through cheque and such cheques are realized through Central Grid Circle & proceeds accounted, therein. Such transactions are accounted in originating offices to the respective Head of credits using the, remittance heads. Similarly for CBS DOP cheques cleared through Grid and withdrawals accounted at, office where accounts stands, using the remittance heads., Definitions:, a. ―Remittance‖ means transfer of funds & equivalent between two disbursing officers of the same or, other Department, b. ―Inter-sol Remittance GL‖ in relation to CBS transactions means the remittances between two, Service Outlets., c. ―Grid Clearance Remittance GL‖ in relation to CBS transactions means, transactions done through, instruments realized at Central Grid circle and transactions occurred at Different Circles., d. ―Intra circle Remittance or RSAO ―means, remittance transactions within the same circle accounts, jurisdiction.
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e. ―Inter-circle remittance‖ or POR means, remittance transactions between two different circles, accounts jurisdiction., f. ―Presentation session‖ in relation to CTS-Cheque clearance refers to the morning session wherein, the other bank cheques received by Post offices and the POSB cheques received by banks are presented, for clearing to banks and post offices respectively., g. ―Return Session‖ in relation to CTS-Cheque clearance refers to the afternoon session where remarks, for returns such as ―Realised‖ or ―Returned‖ are marked by banks and post offices respectively., h. ―Outward Presentation‖ in relation to CTS-Cheque clearance refers to the amount of bank cheques, received by the Post offices presented to the banks for clearing., i. ―Inward Presentation‖ in relation to CTS-Cheque clearance refers to the amount of Post Office, cheques received by the banks presented to the Post Offices for clearing., j. ―Outward Return‖ in relation to CTS-Cheque clearance refers to the amount of rejected/bounced PO, cheques returned to banks by Post Offices., k. ―Inward Return‖ in relation to CTS-Cheque clearance refers to the amount of rejected/bounced bank, cheques returned to Post Offices by the Banks., 5.14 Role of HPO, a. Prior to implementation of ERP application, any remittance transaction between Head Post Office and, Sub Post Offices were accounted in the accounts as either received from HO or sent to HO and daily, accounts were tallied. After introduction of ERP solution, procedure is unaltered but the transactions are, classified to final Remittance for such transaction. Such remittances though reconciled in the system for, the DDO internally, such remittances are to be brought under schedule of Remittances, outward &, inward separately as in Annexure-I. The remittance occurred including remittances to other DDOs of the, same circle are brought to schedule, transaction wise mentioning the Remittance Advice Number (RA),, which will for the financial year starting from 1. The RA number be given in the schedule of Remittance, inward/outward pertaining to receipts and payments respectively., b. Postmaster shall also prepare remittance schedule on similar lines as explained in para 5.14 (a) above,, for the remittance transactions relating to other circle. All remittance transactions between one circle to, another circle be prepared separately by the DDO in the Annexure-II., c. . The Postmaster shall prepare RAs utilizing e-figure of F&A application if any in use, inserting the RA, number in the running Serial Number starting from 1 on 1st April of each year. The RAs along with list be, sent to other DDOs as prescribed in Rule 150-152 to Chapter VI-Postal Financial Hand Book Volume-I, Role of Postal Accounts Offices
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5.15 Postal Accounts Office shall maintain Register of Remittances for each circle including its circle. It, must be ensured during Current review, while uploading the accounts on T+3 day basis to e-Lekha, the, accountant shall confirm that the abstract amount as seen in the e-schedule GL wise, has been depicted, in the CGA report for the day and such amount is synched to e-Lekha correctly, subject to detail check,, reconciliation and monitoring wherever necessary., 5.16 Any payments on account of remittances to another DDO in the same circle be posted into the, respective contra entry based on the details of RA , date and amount etc. he should also fill the column, ― Receiving Office‖ with the name of the DDO to which the remittance has been sent. The remittances, acknowledged should be posted, if the remittances are between the offices within the same circle,, against the corresponding debits, consequent on the CTS cheque realization at Grid circle, cases of a, credit preceding the debit, shall be posted in the corresponding column of the register while doing, Reconciliation. Any abnormal variation and non adjustment pending over a period of three months be, listed and brought to the notice of Head of Office /Head of Postal Accounts Office concerned for, immediate action., 5.17 If the remittance is acknowledged by an office in another circle but under the same account office,, the responding credit should be posted in the register of that circle., 5.18 When the credit does not agree with the debit, the accountant must bring the difference for, subsequent adjustment if any., Provisional provisions for reconciliation of Remittance transactions pertaining to CTS cheque clearance, through grid at Chennai, Mumbai and Delhi., 1. Separate GL identified for Grid clearance transaction accounting called – RSAO – grid clearance, (4878200013 and 87200013) mapped to CGA Major Head 8782. 2. Postmaster shall prepare schedule of, Remittances involving other circles separately for each circle and separately for Inward and Outward, remittances. 3. In the schedule Postmaster shall mention the RA number, financial year wise starting, from 1st April of each year. 4. Schedule shall be in e-format using required data from the system and, inserting such particulars as RA number etc. Issue of Manual Schedule is discouraged. 5. Postal Accounts, Office shall check the amount under the RSAO grid clearance GL with that of the schedule figure and, verify the correctness. Any discrepancy will be taken up with Postmaster concerned. 6. Postal Accounts, Office shall use e-data of schedules and process for pairing each item with reference to RA electronically, as far as possible outside the system by maintaining the records till date of preservation and completion, of all reconciliation and pairing work., Annexure-I Schedule of Remittances within the circle –RSAO-Intra-circle, Date of Remittance, RA No. & date., Receiving Office, Description of each Item, Amount Remarks, Debit Credit
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Annexure-II, Schedule of Remittances within the circle –POR Inter -circle, Date of Remittance, RA No. & date., Receiving Office, Description of each Item, Amount Remarks, Debit Credit, , CHAPTER VI, ACCOUNT CURRENT SECTION, Introduction, 6.01 Account Current Section of PAO of the Postal Accounts Offices is responsible for inter-Government, and inter-Departmental adjusts and for proper accounting of cash transactions taking place at a Bank., This section is also responsible for placing Postmasters in account with only one branch and / or, accredited agencies public sector banks under jurisdiction of Reserve Bank of India for drawl of funds., Cash transaction relating to the Department taking place in the branches and agencies of the Reserve, Bank of India are directly accounted for in the Books of the Bank against the Postal Accounts. These cash, transactions taking place at the nonBanking treasuries, non-Banking sub-treasury under a Banking, treasury, shall be incorporated in the treasury accounts in lump sum for each Director/ Dy. Director of, Accounts (Postal) under the head "Adjusting Account with P & T". For these transactions as well as other, transactions arising in the books of Central /State Govt. the Civil Accountant General will initiate action, for effecting monetary settlement between the balances of the Central and State Government. And of, the Postal Account, through the Central Account Section (CAS) of the Reserve Bank at Nagpur., 6.02 For transactions other than cash transactions with Bank and non-Bank treasuries, arising in the, books of the Department of Posts on behalf of State Govts. and other Department of Central Govt., (including Railways and Defence Departments) the concerned Director/ Dy. Director of accounts, (Postal) will send an advice thrice a month on the 10th, 20th and at the end of the month (25th April at, the latest for the month of March) for the net amount due to or from each Civil, Railway or Defence, Accounts officer, to the Central Accounts Section of the Reserve Bank of India at Nagpur for adjustment, against the balance of the State/Central Govt. or Railway Deptt./Defence Services as the case may be., Similar action will be taken by the Railway/Defence Accounts Officers in respect of Postal transactions, originating in their accounts.
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Accounts Jurisdiction, 6.04 Account jurisdiction of the Director of Accounts. The account jurisdiction of the General, Manager (Finance)/Director /Dy. Directors of Accounts (Postal) alongwith circle is given below:, 23 OFFICES IN INDIA, GM (FINANCES)/DAP., Receipt and Opening of covers containing Bank scrolls.., 6.09 a) The covers containing Bank Scrolls received from the respective Banks in the Receiving Branch, should, from the names of the Bank appearing on the covers be segregated and made over to the, Account Current Section through a skeleton register. (b) The covers should be sorted out in the Account, Current Section alphabetically bank wise and then opened. The Daily Scrolls relating to each bank should, then be sorted out serial wise and date wise and inindexed in a skeleton register in Form D.G. (PA)-505, so as to ensure the receipt of the Scrolls each day from each Bank., Receipt and Indexing of Treasury Schedules, 6.10 The bi-monthly treasury schedules due on the 11th and on the 1st the following month when, received from the Treasury should be transmitted to the Account Current section through a skeleton, Register. O n receipt in the Account Current Section the schedules should be sorted out in, alphabetical order of the treasuries falling under the jurisdiction of each Postal Circle and indexed in a, Skeleton Register in Form D.G. (PA)-522 which should be maintained separately for each circle. The, schedules should thereafter be handed over to the concerned accountant whose dated initials, should be obtained in the column meant for this purpose., Checking of Daily scrolls, 6.11 The Daily Scrolls received by the accountant concerned should be dealt with as under:(a) It should be checked with reference to the challans, vouchers and cheques/images of cheques as the, case may be., (b) It should be verified that the total has been correctly brought forward from the previous day's Scroll, and that the progressive totals have been worked out correctly. The missing scrolls detected during, the check should be called for from the bank., (c) It should also be verified that the cheques above Rs. Ten Lakh has been signed by two authorized, signatory., (d) It should be ensured that the cheque belongs to the same series which have been issued by PAO.
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(e) That the cheque does not belong to the Departments only i.e. the other department cheque has not, been cleared by the bank errorneously., (f) It should also be monitored that figures reflecting in e-scrolls are tallied with hard copy received from, bank., (g) That there should be no difference between Payment Scrolls & Receipt Scrolls of the branch with, Main Scrolls and Main Scrolls with Date wise Monthly Statement., (h) Date wise Monthly Statement should also be tallied with the figures reflecting in Wise Balance, Report received from Central Accounts Section, RBI, Nagpur, difference, if any, should be reported to, the concerned bank and RBI., Checking of the Treasury/DDO Schedules, 6.12 The treasury/DDO schedules received by the Accountant concerned should be dealt with as, under:, (i) DDO Drawn From & Remttances to Bank schedules can be obtained by DOP application in use and it, should be ensured that the same should be tallied with PFMS & CGA report, booked figures., , (ii) It should be ensured that all the supporting documents have duly been received. The missing ones, should be called for promptly by issuing references. One copy of the schedule checked with paid, vouchers etc. and duly countersigned in token of such checks should be sent to the Civil Accountant, General concerned. The Civil Accountant General should on receipt of the countersigned copy of the, schedule from Postal Accounts Office verify the correctness of the schedule received from the Treasury, and the adjustments already made on the basis of this and in case of any discrepancy in the two, schedules, take up the matter with the Treasury Officer to reconcile the discrepancy., Pairing of the Schedules with the Bank Scrolls /Treasury Schedules, 6.13 Under technological environment, the conventional method of pairing the items is changed. The, PAOs is to generate e-schedules from F&A and receive e-scrolls from banks. After due verification as, stated in pre para, the work of pairing can be done in computerized manner. The e-schedule and escrolls should be arranged in a table and the items should be paired. There may be some items which, are paired during the same month and should be taken to the relevant table. The items which are, pairaed with items noted in ―Register of Unlinked items should also noted and deducted from, ―Register of unlinked items‖. The items remained unlinked will be added to ―Register of Unlinked, items.
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Unit Broadsheets:, After completion of the pairing, which can be done CDDO wise, a broadsheet in the regard should be, prepared in the manner as given below for PO side and bank side:, MONTH, COUNT, AMOUNT, COUNT, AMOUNT, COUNT, COUNT, COUNT, AMOUNT, COUNT, AMOUNT, COUNT, AMOUNT, PO, SUMMARY, OB, SCHEDULE, PAIRED, SAME, MONTH, POPP, POUL, (RAISED), CB, , MONTH, COUNT, AMOUNT, COUNT, AMOUNT, COUNT, COUNT, COUNT, AMOUNT, COUNT, AMOUNT, COUNT, AMOUNT, PO, SUMMARY, OB, SCHEDULE, PAIRED, SAME, MONTH, POPP, POUL, (RAISED), CB, , Register of Unlinked Items, 6.14 After completing the pairing in the above manner, the items remaining unlinked in the Bank Scroll /, Treasury Schedules or Postal Schedules should be transcribed with full details in two separate registers, in Form DG (PA) - 506 / 523, one for items included in the Postal Schedules but not in the Daily Scroll /, Treasury Schedules and the other for the items included in the Daily Scroll/ treasury Schedules but not in, the Postal Schedules., 6.15 The pages in the register should be serially numbered and separate pages allotted for each of the, several branches of the bank having remittance transactions with a Postal unit. there will be some, unlinked items but wiped out by transfer entries in Account Current Section - (i) Bank transactions, pertaining to the disbursing officers, under the jurisdiction of the other Circle Account Offices, (ii) Direct, credits to Department of Posts afforded by the Reserve Bank of India towards Postal Life Insurance, credits of the staff of the Reserve Bank of India, and (iii) Debits on account of mail transfer advised.
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6.16 A distinct note should be kept against the items cleared by Transfer Entry and the total of such, items should be shown separately in the column for the total. After posting a month's transactions in, the above register, a closing entry as under should be made in the two registers mentioned above, separately for each Postal unit covering all the branches of the Bank having remittance transactions with, that unit., Check over accuracy of Pairing, 6.17 In order to check the correctness of paring, the total amount of items paired against previous, month‘s unlinked items and of items carried forward as unpaired should be T tallied with bank scrolls, total for that month and transcribed in the Register of Commission of Posts and Telegraphs with Bank, figures in Form GD (PA) – 507 [Form DG (PA) – 524 for items relating to Treasury]., The amounts paired during the same month as worked out in Broadsheets of Bank and PO summary, register will agree with each other (if the pairing work has been done properly). The closing balance of, PO Summary and Bank summary should agreed with closing balance of Register of Unlinked Items. The, pairing process as stated in para 6.13 to 6.17 should be completed by 15th of the following month., Circle Broadsheets, 6.19 A circle Broadsheet of the transactions of all the Postal units in a Circle should be maintained in, Form D.G. (PA)-508 in respect of transactions with Bank and in Form DG (PA) 525 in respect of, transactions with Treasure., Reconciliation of Reserve Bank Figures with the Departmental Figures 6.20 Drawings from and, Remittances to bank by an officer of the Department of Posts who renders accounts to a Postal, Accounts Office other than the one under whose territorial jurisdiction the transactions take place will, be adjusted by the bank against the balances of the latter Postal Accounts Office, such transactions, shall be passed on through the Remittance Section in of Postal Account Remittances to the Postal, Accounts Office concerned for final adjustment. The Accounts Officer receiving the advice of, transfer should examine the same within three days of its receipt and in case any amount is not, adjustable in his books, he should take up the matter with the transferring office., Reconciliation of Balances as per Reserve Bank Books with the Department Account Figures 6.21 It is, the responsibility of the Postal Accounts Office to check and verify that the balance of the Postal, Account as worked out by the Reserve Bank on its books is correct and agrees with the balance as, worked out in their own accounts. Therefore, in order to ensure that the adjustment under the head, 8675 – Deposits with Reserve Bank are made correctly and the differences, if any, between the, departmental and the Reserve Bank figures are promptly reconciled, a register in the following form, should be maintained in all the Circle Accounts Officer : - Register of compilation of amounts booked, under the head ―8675- Deposits with Reserve Bank‖ with the amounts accounted for by the Reserve, Bank under Postal.
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Nature and Scope of Inter-Government and Inter Departmental, , Adjustments, , 6.23 Inter Government and Inter-Departmental transactions are of the following kinds: (1) Transactions on account of Postal Department arising in the State Section of the accounts of the Civil, Accountants General., (2) Transactions on account of Postal Department arising in the Central Section of the accounts of the, Civil Accountants General., (3) Transactions on account of Postal Department arising in the Railway and Defence Accounts., (4) Transactions originating in the Postal Department account which are adjustable against the balances, of the State Governments, Central Government (Civil) Railway and Defence., Advice of Clearance, 6.24 The net amounts due to or from the Department of Posts (Postal Wing) in respect of the, transactions mentioned in items 1 to 3 of paragraph 6.19 will be advised by the respective Accounts, Officers to the Central Accounts Section of the Reserve Bank of India for adjustment against the balance, of the Director / Dy. Director of Accounts (Postal) concerned. Copies of advices together with the, schedules and vouchers will be received in the Postal Accounts Offices from the respective nonPostal Accounts Offices. A Register of advices received will be maintained in the Postal Circle Accounts, Offices in Form D.G. (PA)-526. A separate Register should be maintained for each Accounts Officer and, it should be submitted to Branch Officer at the end of the second month following the month of, account. Entries in the Register should be made immediately on receipt of the advice or the Memo of, Clearance, as the case may be, and a Certificate of compliance endorsed thereon. The uncleared balance, should be settled with the Reserve Bank by issuing prompt references., Register of Compilation of the Schedules, 6.26 A consolidation of the schedules prepared in respect of booking under each of the detailed heads, falling under ‗Account with States and Adjusting account with Railways/Defence/Central Government, (Civil) received from the various booking sections should be made in the register to be maintained in, Form DG(PA)-528 vide proforma shown below. When an advice is to be issued, total should be struck, and the number and date of the advice noted against that total figure. The entries in respect of advice, so issued, should then be transcribed in the relevant columns of the Register of outward advices, maintained in Form No. D.G. (PA) – 527., Instruction for Filling up the Register of Outward Advices, 6.27 (1) A separate folio of the Register should be set apart for advices issued in a month in favour of, each Accounts Officer, the name of the Accounts Officer being noted at the top of the folio.
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Sections A and B of the Register are intended for the advices issued for adjustments in Central and State, Sections respectively of the books of the concerned Civil Accountant General. (2) In respect of advices, for which adjusting entries on receipt of Clearances Memo from the Bank are made in subsequent, months, a note of clearance should be kept in column 7 against the relevant at original entries of the, advices in the folios of the concerned months (3) The total un-cleared balance of advices (sections A, and B taken together) issued in favour of each Accounts Officer, should be noted in lump as the first, entry in column 6 only, against the description ―opening balance., Memo of Clearance from the Reserve Bank of India, 6.28 The Reserve Bank of India, on receipt of the advice in Form A.O. 12 vide paragraph 1 8 . 2 5 above, makes the necessary adjustments against the balances of the Accounts Officers concerned and issues an, intimation in Form A.O, 8 to both the Debtor and the Creditor parties to the transactions. It should be, watched through the Registers of Advices issued and received that the intimation of the adjustment of, the amounts relating to each advice issued to and received from non-PAOs effected in the Reserve, Bank Accounts against the Postal Fund has been duly received. The amount of items included in the, Memo of Clearance should be adjusted to the head ―8675 deposits with Reserve Bank‖ by per, contra debit/credit to ‗C.A.O. – R.B. Suspense‖ in the case of Inward Accounts or by Deduct from, Credit/Deduct from Debit under Accounts with States/Adjusting accounts with Railways/Defence in the, case of onward Accounts., Outward Settlement Account, 6.30 The Postal Accounts Office w i l l prepare and send to the non-Post and Telegraphs Accounts Office, concerned a separate account called Settlement Account in Form A.O. 11-A working up the net, Debit/Credit which has been adjusted through the Reserve Bank of India against the non-Post and, Telegraphs Accounts Office in addition to the advices issued during the month. The Settlement Account, should be supported by a statement giving particulars of the advices i.e. number, date and amount with, which vouchers etc. have been forwarded to the Accounts Officer. Separate Settlement Account should, be prepared for the advices issued for adjustment in the (i) Central Sections; and (ii) State Section of, Accounts in the office of the Civil Account General., 6.31 A separate Register should be maintained to record all items of Settlement Account passed on to a, non Postal Accounts Office without complete supporting documents showing the details of the wanting, vouchers and other documents from the department Officers and their eventual dispatch of the, responding Accounts officer should be watched through this Register., Inward Settlement Account, 6.34 Postal transactions originating in the books of the Civil Accounts Offices whether in the State or, Central Section of their Railways and Defence Accounts Offices will be adjusted in accordance with the
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general instructions issued by the Govt. of India, Ministry of Finance. The detailed procedure is given in, the following paragraphs:, On Receipt of the Clearance Memo from the Reserve Bank of India, 6.35 On receipt of Clearance Memo from the Reserve Bank of India vide para 18.28 above the net, amount of each advice entered therein should be adjusted to the head ‗Central Accounts office-RB, Suspense‘ by per contra credit/debit to the head 8675 – Deposit with Reserve Bank.‖ The adjustment, should be made in the accounts of the Postal Circle in which the majority of the transactions advised by, the Accounts Offices to originating the advice are generally adjustable. Even if the advice received from, a certain Accounts Office contain items adjustable in several postal Circles, amount of advice should be, adjusted to R.B. Suspense in one Circle., On Receipt of the Schedules and Inward Settlement Accounts, 6.36 The Settlement Accounts will generally be received by the 1st week of the second month, following the month of account but the schedules alongwith the vouchers and other supporting, documents and a copy of the Bank advice will be received earlier at intervals as and when the Bank, advices are issued to the Reserve Bank. After verifying the total amount of the schedule with the, amount shown in the accompanying copy of the Bank Advice and ensuring the supporting voucher etc., have been received, particulars of the individual items of credits and debits included in the schedule etc., should be posted in the Inward Adjustment Registers, which shall be maintained separately for, credits and debits. On receipt of the Settlement Account, the prima facie checks should be exercised, and it should be ensured that the items included therein have been entered in the Inward Adjustment, Registers. The items falling under the categories mentioned below should be entered in the Objection, Book in Form A.O. 23 and the objections communicated to the other party through Objection Statement, in Form A.O. 22., CATEGORIES OF OBJECTIONS, (i) Debits/Credits passed on without supporting documents. (ii) Amounts not adjustable in the books of, Department of Posts., (iii) Debits/Credits passed on without sufficient details. (iv) Any other irregularities such as error in total,, illegible figures., Transactions for February and March, 6.45 Special steps should be taken for the prompt clearance of transactions relating to the accounts for, February and March. The books of the Reserve Bank for the month of March and consequently for the, financial year will be closed by the 25th of April after which date no transactions will be cleared by the, Bank in that Years account. In order to facilitate early settlement of the transactions relating to March
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accounts, transactions, pertaining to the month of February and earlier months should be completely, settled and advised to the Bank by the close of February accounts itself. The transactions for March and, the unadvised amounts pertaining to the earlier months should be advised on the 7th , 14th, 20 th and, 25th of April or on the previous date if any of these dates is a holiday. An advice of adjustment should, invariably be sent to the Central Accounts Section, Reserve Bank of India, Nagpur on each of these, dates a 'nil' statement being sent when there are no. adjustments to be communicated. The serial, numbers to the Advice for March should be very carefully allotted and necessary certificate by, Director/Dy. Director of Accounts (Postal) that there are no further adjustments to be advised in, respect of the financial year just ended should invariably be included in the last advice. The Reserve, Bank of India will advise the Accounts Officer the number of missing advices pertaining to the month of, March each year. In order to avoid the possibility of double adjustment being made by the Bank in, respect of one and the same transaction, it should be ensured that duplicate advice issued on the basis, of the bank‘s advice is prominently marked 'Duplicate'., Proforma Correction of Postal Balances outside the Books of the R eserve Bank, 6.46 As the accounts of the Reserve Bank of India for the year will be closed by 25th of April, it may not, be possible to settle all the items relating to that year in the same year's accounts through the, medium of Reserve Bank. Such items fall under the following categories:(a) Items of large magnitude (above Rs. 10,000) which could not be adjusted by the Postal Account, Offices in the accounts of the financial year just ended and which, if not incorporated in the accounts of, that year, are likely to effect the Appropriation Accounts considerably; and, (b) Items which cannot be determined before the last date of closing of the Bank's books for that year, and for which standing orders have been issued by the Chief Accounts Authority for adjustment by the, proforma correction of Postal balances outside the books of the Reserve Bank falling under the, following categories: (1) Amounts payable to Postal Department for collection of Customs duty., (2) Interest on debit incurred for the Postal Department., (3) Payment of Postal Department for Saving Bank and P.O. certificate etc. work., (4) Charge for services rendered to other Departments, (5) Amount of gain or loss on account of the transactions for the purchase and sale of Government, securities., Heads of Account, 6.48 The following heads of account are operated in the Posts books for adjustment of the, transactions passing through these accounts: - (i) L- Suspense and Miscellaneous 8661-Suspense, Account – Suspense Account (Postal) 101-PAO Suspense, unclassified Suspense (without sub and, detailed heads there under in respect of each Accounts Officer).
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(ii) M- Remittances 8787 – Adjusting Account with Railways. 8789 – Adjusting Account with Defence., (With minor and detailed heads there under for each Accounts Officer), (iii) Major Head 8675 -Deposits with Reserve Bank., Accounts adjustments of Inward and Outward transactions, , Transactions with Pay and Accounts Offices, 6.51 Transactions between the Department of Posts and the Pay and Accounts Offices set up under the, scheme of Separation of Accounts from Audit will be settled in cash i.e. by means of Mail Transfers, instead in cash and by means of Mail Transfers instead of Bank Drafts when the account works in favour, of Pay and Accounts Offices and by issue of cheques by the Pay and Accounts Officers on the Reserve, Bank of India in favour of the beneficiary when the account works in favour of the Department of Posts., Note: Account between the Circle Postal Accounts Officers and Pay & Accounts Office‘s which are, situated at places where there are no offices of Reserve Bank of India will be settled by means of Bank, Drafts only as before., Adjustment of Non-Posts items, 6.53 The non-Posts items like Income T a x and transactions on Account of agency work done by the, Postal Department, for example, Saving Bank Accounts, National Savings Certificates, etc., Appearing in the Postal Accounts will be accounted for in the books of the Postal Accounts Offices, concerned and will be taken against the balance of the Postal accounts., Transactions with Railways and Defence Departments, MEA, 6.54 Transactions with Railways/Defence Departments are settled with the Railway/Defence, Accounts Office concerned through the machinery of Reserve Bank of India- as follows :(a) Transactions originating in Postal Accounts- The net amount due to or by the Railway/Defence, Accounts Office concerned would be advised by the Postal Accounts Office concerned to the Central, Accounts Section of the Reserve Bank Of India adjustment against the balance of the concerned, Railway/Defence Accounts Office. The necessary advices along with the vouchers, etc. should be sent, direct to the Railway/Defence Accounts Office concerned. These advices should be sent to the, Bank at intervals, viz. 10th, 20th and at the end of the month. The transactions should initially be, brought to account under the major head "Adjusting Account with Railway/Defence" in Section, "MRemittances." On receipt of Clearance Memo from the Bank, the head "Adjusting Account with
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Railway/Defence‖ will be cleared by per contra adjustment under the head "8675- Deposits with, Reserve Bank.", Transactions with Foreign Governments, 6.55 All transactions between Postal Department and foreign Government will be settled as at present, direct by the Postal Accounts Office with the Foreign Governments concerned., Transactions with United Kingdom Inward Account., 6.56 Postal transactions arising in England will be intimated by the Chief Accounting Officer to the High, Commissioner for India in London to the Additional Accountant General, Maharashtra, Nagpur for, settlement with Department of Posts. The Additional Accountant General, Maharashtra after converting, the total sterling figures for the month to rupee figures at the average rate of exchange will inform, the Reserve Bank of India for initial adjustment against the Department Posts balance of the Postal, Accounts Office, Nagpur. A copy of the intimation to the Bank will also be sent by the Additional, Accountant General, Maharashtra to the PAO, Nagpur. On receipt of the Clearance Memo from the Bank, the PAO, Nagpur will adjust the amount in his books under the head Deposits with "Reserve Bank" by, per contra debit/credit to Central Accounts OfficeReserve Bank Suspense". On receipt of the monthly, statement of receipts and disbursements from the Chief Accounting Officer to the High Commissioner, for India in London and the extracts from the Inward London Account from the Accountant General,, Central Revenues, New Delhi, the items pertaining to the Office of the Director of Accounts, (Postal), Nagpur will be adjusted by the later to the final head, while those pertaining to the other Postal Circle, Account offices will be passed on by him through Postal Remittances head by clearing the head, "Reserve Bank Suspense", Note: The following are the more important items that appear in the Inward London Accounts:i), ii), iii), iv), v), , Cost of passages., ii) Rebate on passage collected in England, iii) Recoveries of subscription to General Provident Fund., iv) Payments made to Commonwealth Relations Office by certain Colonial Administration, and Protectorates in settlement of Money Order Accounts with India., v) Value of Post Office Certificate discharged at the India Office., , Outward Account, 6.57 The outward transactions will be passed on by all Circle Postal Accounts Office to the Postal, Accounts Office Nagpur, for settlement with the Accountant General, Central Revenues, New, Delhi. The Postal Accounts Office, Nagpur, will prepare the outward account in accordance with the, provisions prescribed by the Govt. of India and despatch it to the Accountant General, Central, Revenues, New Delhi in Form A.O. 11A, by the 20th of the second month following. Schedules in Form, A.O. 43 are to be submitted with the accounts. A separate schedule will be prepared for each sub-head
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shown in the accounts. The schedules are to be numbered serially and these numbers are to be quoted, in the body of the accounts against the respective subheads. Vouchers, if any, should accompany the, schedules., The several kinds of transactions which pass through this account as adjustable in England under, the sub-head "Postal and Money Orders transactions with the United Kingdom" are noted below :(i), (ii), (iii), (iv), , (v), , Balances on account of BPO transactions in India and transfer for S.B. accounts with Great, Britain and Northern Ireland., (ii) Exchange of letters, newspapers and parcels., (iii) Exchange of Money Orders with the United Kingdom and countries and colonies served, through the United Kingdom., (iv) Custom's duty and other charges on parcels exchanged between India and the United, Kingdom and Egypt.Compensation for lost or damaged articles., , Exchange of Radio telegrams with Great Britain and Northern Ireland. (vi) Transit charges on, Air Mail correspondence., ANNEXURE II, Step by Step procedure for opening of Drawing and Deposit Account with Accredited, For smooth functioning of financial transactions in Post offices, PAO is authorizing for opening of, Drawing and Deposit account in selected accredited banks. The following procedures to be adopted for, opening of Drawing and Deposit account., a) As per the Director (Accounts), PA Wing , New Delhi letter No. PA/BK1/11-33/2005(2)/220 to, 268 dated 25.04.2008, Post office is authorized to open Drawing and Deposit account in the, name of Director of Accounts (Postal) in accredited banks which is authorized by RBI., b), c) In all the states, State Bank of India is one of the accredited bank and two other nationalised, banks are authorized for this purpose., d) b) The annual limit of cash turnover is Rs.40 lakhs per annum. c) Annexure ‗‘A‖ and ―B‖ in, quadruplicate along with concurrence letter issued by the bank branch in which HO/SO is willing, to open the Drawing and Deposit account to be forwarded to PAO duly countersigned by, Divisional head and Regional head., e) d) All the documents duly countersigned by Director of Accounts(Postal) to be forwarded to, Corporate office of the bank concerned for issue of authorization., f) e) On receipt of authorization, PAO will issue authority letter to Divisional head to open Drawing, and Deposit account. The account should be opened in the name the Head Postmaster to be, operated by Sub Postmaster., g) f) Two separate accounts exclusively for drawings and deposit should be opened and transaction, should be made in the concerned account only. g) For cheque books, Pos have to place indent to, PAO only and Cheques issued by PAO should be brought into use. Cheques received from any, other source should not be used by Post offices.
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THE END, , General, 3.05 The Head Post office is the primary accounting unit in the Department of Posts as it provide cash, for the requirements of other units like RMS., Mail Motor Service, PMsG Office, CO, PTC, and all other, NCDDOs. In CSI environment, each Post Office, right from the Branch Office level, is also identified as, Profit Centre / Cost Centre and transactions are classified under respective GLs at point of, source/transaction., 3.06 Various main stages of work done in the Postal Accounts Section and the checks applied to the, system generated account returns of DDOs/NCDDOs are enumerated in the foregoing paras., , Core System Integrator and Introduction of SAP in DOP, 3.02 Core System Integrator (CSI) is an integrated system designed to augment the service, delivery, efficiency of the post offices that provides for centralized data and applications management and, indicates the transition from a local server to central server-based operations and includes Counter, Operations, Delivery Operations, Financial activities, and Human Resource Management etc. In CSI, ERP, (Enterprise Resource Planning) – SAP (Systems, Applications and Products) modules are included in the, areas of Financial Accounting, Fund Management, Business Intelligence Reporting, Payroll and Inventory, Management etc.,
