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AAYUSH ACADEMY-2022, FIANACIAL HAND BOOK VOLUME-2, NOTES, , SUPply of stamps from Stamp Depot 6(a) The Head Post Offices within the, jurisdiction of Stamps Depot obtain their supplies of Postage Stamps, Postal, Stationery, CRF Stamps and other type of Stamps, creditable to Postal Revenues, from the circle stamp depots wherever these exists. (b) On receipt of stamps and, the Postal Stationery from the Circle Stamp Depot, the Head Postmaster or any, other person authorised in this behalf shall check and verify the articles received,, with reference to the invoice, accompanying the package without any delay and, return one copy of invoice, duly acknowledged to the officer-in-charge of the, Stamp Depot, immediately after verifying the stamp and stationery and not later, than 3 days of the receipt of the supply. (c) The face value of the articles received, from the Circle Stamp Depots shall, be entered in the column headed as 'Receipt, from the stamp depots" in the Treasurer's Cash Book, the Head Office summary, and the Head Office Cash Book. The face value of each type of stamps, stationary, and savings certificates received during the month, should be shown separately, on the receipt side of the cash account, Head office Cash Book and the Head, Office Summary, , (d) A consolidated Schedule of stamps in the form given below shall be prepared in triplicate by the, Postmaster. Two copies of the schedule duly agreed with the amount shown on the receipt side of the, cash Account for the month shall be forwarded to the circle postal accounts office with the monthly, Cash Account., (e) Unserviceable, obsolete stocks of stamps and stationery shall be exchanged for serviceable ones of, the same kind from the Circle stamps Depot. The surplus stocks of stamps and stationery shall be, returned by the post offices to the Circle Stamp Depot for exchange with other denomination of stamps, actually required.
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(f) The losses of stamps during transit or in Post Offices will be dealt with under the usual provisions, as, contained in the "Rules for the supply and Distribution of Stamps" given in Appendix-2 of this Hand, book., , Form of consolidated schedule of Postage stamps/service stamps etc. drawn by the Post Office at ------------------------------------------------- from the Circle Stamp Depot at --------------------------------- ------- during, the month of ---------------------------------------- Post office ----------------------------------------- Value of Sl. Date, of No. and date Postage stamps Service CRF Total No. receipt of of invoice & stationery stamps Stamps, Stamps with which Received Signature of Postmaster, , 7(i) Commemorative stamps are supplied by Nasik Security Press to certain, Philatelic Bureaus and Presidency Post offices. The following procedure should be, followed by the Post Offices when they receive supplies of these stamps from, Nasik Security Press:- 1 The Nasik Press will dispatch the supplies to the, designated Post Office accompanied by an invoice in triplicate. One copy of the, invoice shall also be forwarded direct to the Postal Accounts Office of the Post, Office by the press. 2 At the receiving office the packets containing the stamps, will be opened in presence of the Postmaster or the concerned group officer. 3, The value of stamps will be credited under stamps received from Circle Stamp, Depot (supported by a copy of invoice) on the same day and the stamp balance, raised by an equal amount. In the Postal Accounts Office the credit will be, classified to 1201-Postal Receipts 101- Sale of Postage stamps 04(1) Sale of, stamps. 4 Two acknowledged copies of the invoice will be returned to Nasik Press, immediately on opening and verifying the supplies. The two copies should be, marked first copy and second copy., , CHAPTR III –RVENUE RECEIPTS Postage revenue 13 Postage collections 14 Deposit for bearing letters, Prepayment of postage in cash on inland unregistered packets 15 Pre-payment of Postage and, Registration fee in cash on Inland Ordinary Registered articles of letter mail . 16 &17 Posting of, registered Newspaper without prepayment of postage 18 Unpaid postage 19 Postal Receipts 20, Commission on Money orders 21 Contribution from private individuals etc. 22 Fees for window delivery, tickets and for post boxes and bags rented 23 Commission on Indian Postal orders Commission for, various services 24 Receipts of other Departments 25 Customs Duty 26 Customs Duty on Foreign parcel
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and Articles of letter Mail 27 Prepayment of Customs Duty and other Charges on outward parcels 28, Premia of LIC 29., , Postage revenue 13. As described in Rule 82 of the Financial handbook Volume I,, a very large proportion of the revenue of the Department of posts is realized, through the sale of stamps. Postage collections Deposit for bearing letters 14., Planters and others living at a distance from post office, regiments, officials and, mercantile firms, may open deposit accounts at post offices, for postage due on, unpaid articles received to their addresses, under the conditions laid down in the, post office Guide. In such cases, the window delivery clerk should sign the deposit, account daily in acknowledgement of the total postage due on the articles in, question., , Pre-payment of postage in cash on inland unregistered packets 15. Postage on, inland unregistered packets posted by firms and individuals who have a very large, number of inland unregistered packets to post, is in some cases at the option of, the sender realised in cash by Post Offices specially authorized by the heads of, circles, vide Rule 75 of the posts and Telegraphs Manual Volume VIII. In such, cases, the sender of the packets is required to present a specimen packet with a, memorandum in Form A.C.G.46, the particulars in Part “A” thereof being filled in, and signed by him, to the Assistant Postmaster, Sorting Department, who after, satisfying himself as to the weight and rate of postage due on a single packet, would calculate the total postage to be realised on all the packets fill in and sign, the first certificate in part “B” of the memorandum and ask the sender to present the, memorandum to the Treasurer and pay to the latter the total amount of Postage due as noted in the, memorandum by him. On presentation of the memorandum, the Treasurer will recover the money,, prepare a receipt in duplicate by carbon process in Form ACG.47, paste the pencil copy thereof (the, duplicate carbon copy being kept as Post office record) on the space left blank for the purpose in the, memorandum form (ACG.46) and ask the sender to present the memorandum again to the Assistant, Postmaster Sorting, Department, together with all the packets to be posted. When the memorandum, with the Treasurers receipt (original) duly pasted thereon is presented by the sender to the Assistant, Postmaster, he will receive the packets finally from the sender for dispatch, verify the total number of
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the packets, fill in and sign the second certificate at the bottom of the memorandum from (ACG.46) and, then transfer the memorandum with Treasurer’s receipt to the post office Accountant., , Pre-payment of Postage and Registration fee in cash on Inland Ordinary/ Registered articles of letter, mail, 16. Postage and registration fee on inland ordinary/ registered articles of letter mail will be realized in, cash by post offices specially authorized by the Head of Circles vide Rule 75-A of P&T Manual Vol.VIII, and in accordance with the conditions laid down in Rule 171A of Postal Manual Vol.VI part I. The, procedure as prescribed in Rule 15 above for acceptance of articles and realization of amount in cash, will be followed in these cases also., Posting of Registered News paper without prepayment of Postage 17., The amount of the recoveries referred to in above rule 15 and should be credited to unclassified, receipts and the memorandum ACG 46 transferred by the Assistant Postmaster to the accountant being, treated as a voucher in support of the credit in the Schedule of Unclassified Receipts. Entries should be, made in the schedule in serial order of the Treasurer’s receipts pasted on each memorandum., , 18. Registered Newspapers may be granted by the Head of Circle / Head of the Regions as the case may, be, licenses to post their newspapers without pre-payment of postage under certain conditions in, accordance with Rule 136 post office Guide Part-I. As soon as licence has been issued, an intimation, should be sent by the Head of circle to the Postal Accounts office concerned regarding the name of the, newspaper organization and the amount of Security Deposits accepted from it as well as the form in, which accepted. If licences so issued is cancelled, this facts may be intimated to the circle Postal, Accounts office by Circle office / Regional office., , Unpaid Postage, 19. Unpaid and insufficiently paid letters and newspapers are taxed by Postmaster and the amounts so, realised are credited in accounts of the offices of the delivery under the head “Unpaid Postage”. Such, credits should appear under the head “letter postage” and if the postal articles are redirected to or sent, to the Returned letter office, the postmaster is personally responsible for the faithful and correct, performance of the duties in connection with the realization of this revenue., POSTAL RECEIPTS (i) Commission on Money orders
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20. Commission on money orders issued from Post offices is realized from remitters, at the rates, prescribed in the post office guide, and credited to the head ‘commission on money orders’. The, amount of the commission is shown separately for each money order issued in the issue lists submitted, to the Postal Accounts office. Detailed rules on the subject are given in Chapter II of the Postal Manual, Vol.VI Part II. (ii) Contribution from private individuals etc., 21. Deleted (in view of Directorate order no. 1-8/NRC/2000-01/Plg Vol.II dated 22.01.2003 with effect, from 01.04.2003) (iii) Fees for window delivery tickets and for post boxes and bags rented, 22. Window delivery tickets entitling the holders to receive delivery of postal articles addressed to them, at the window of a post office and also permit for renting post boxes and bags entitling the renters to, received delivery of postal articles received to their address in a post box or a bag are issued on, payment of such fees and on such terms and conditions as are laid down in the Post office Guide. The, fees realised on this account should be credited in the accounts as “unclassified receipts., , (vii) Custom Duty, 25. All foreign parcels, which contain any dutiable articles are liable to be assessed by the collector of, customs, and the duty so assessed is collected by the Post office from the addresses, with its own dues,, if any. Dutiable articles contained in letters or other postal articles received by the foreign letter post are, also liable to Customs duty which is also collected by the post office. The procedure regarding the, accounting of customs dues is described in Rule 27., (viii) Customs Duty on foreign parcels and articles of letter mail 27. On receipt of every foreign parcel, and article of letter mail, the office of foreign exchange is required to arrange with the Custom, Department to have the customs duty assessed on all parcels and articles of letter mail on which, customs duty is payable. The duty so assessed is noted on the parcel receipts and assessment memos, for recovery from the addresses alongwith the departmental dues, if any. When it is actually recovered, by the office of delivery it should be accounted for, in the manner laid down in Rules 11, 11A, 182 and, 182/1, 182/2 of the Postal Manual, Volume VI Part I , The Schedule of Customs Duty and other charges, realized in Cash (Form ACG-90) together with the relevant parcels receipt and the assessment memos, are sent direct by the Head Post offices at the time of dispatching the Cash Account to the Home Postal, Accounts Office on the 1st of each month., , CHAPTER IV – POST OFFICE ACCOUNTS, , Duties and Responsibilities of the Treasurer 30. (a) In every Head office, one of the Postal Assistant will, be selected to be the Treasurer. This Postal Assistant may be entrusted solely with the duties of the, Treasurer, or he may be required to discharge these duties in addition to any other work that may be
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assigned to him. All the money, postage stamps, reply coupons, British Postal orders and Indian Postal, Orders in the office, and the other articles of property and documents required by the rules to be kept in, the office safe and safes, are in the joint custody of the postmaster and Treasurer, each of whom is, provided with key of the safe(s). Note:- In offices where a separate Assistant Treasurer is sanctioned, independent of the Treasurer he will be responsible for the sale, custody and distribution of stamps,, postal stationery, Reply Coupons and saleable publications. The 1st Class Postmaster or Superintendent, of Post Offices may exempt the Assistant Treasurer from any of these duties. This should be clearly set, forth in the memo of distribution of work. All the above articles should be kept in a separate safe or, safes in the joint custody of the postmaster and the Assistant Treasurer each of whom should be, provided with keys of the safe(s). (b) It is the duty of the Treasurer— (i) to supply funds from the office, cash to subordinate offices, postmen and village postmen of the Head office and to the several, departments of the office to meet their requirements during the day; (ii) To take over under receipt,, account bags from the delivery Postal Assistant and Branch office bags from the mail., , Treasurer’s Cash Book, 31. Treasurer’s Cash Book (Form ACG-2) is intended for the entry of all sums (including stamps) actually, received and paid by the Treasurer. All the entries in this book must be made by the Treasurer himself, exactly as the transactions occur and at the time they occur. All transactions under the heads, Receipts, and Payments, should be serially numbered., , 32. When money is received from or paid to the money order, saving bank or Post Office certificate PA, or a village Postman of the Head office, the name and designation of the official from whom it is, received or to whom it is paid, with the amount should be entered in the book. When a remittance is, received from or sent to another Post Office, the name of that Post Office and the amount should be, entered in all other cases (except where money is handed to or returned by postmen in connection with, the payment of money order or where money is made over to village postmen for payment of money, orders, for which a special procedure s prescribed in subsequent rules ) full particulars should be, entered showing from whom money is received or to whom it is paid and on what account., 33. In all cases in which money is paid to another official of the Head office (except that in which money, is given to Postmen for payment of money orders for which a special procedure is prescribed in rule-34, below), the amount should be entered both in words and figures in columns 6 and 7 respectively on the, “payments” side of the Treasurer’s Cash Book. The entry in words should be written below the name of, the official to whom the money is paid and should be initialed by the treasurer while the signature of, the official who receives the money should be taken in acknowledgement of receipt in column 9 of the, book below an entry in manuscript “Received Rs. “ in words and figures.
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34. The following procedure should be followed by the Treasurer in connection with the payment of, money orders by the postmen :-- (i) When money is to be given to Postmen for the payment of money, orders, the register of ordinary or telegraphic/satellite money orders received as the case may be will be, sent to the treasurer by the money order PA. The Treasurer should hand over to each Postman the, amount entered by the Money order PA against the postman’s name in register concerned, and should, make the Postman sign his name, and write in words and figures the total amount of the money orders, given to him in that register; but if the amount to be given to any Single Postman exceeds the limit of Rs., 5000/- or any higher limit fixed by the Head of the Circle in consultation with IFA, the Treasurer should, not make over the money to him in the absence of written orders by the Head Postmaster in the, Register mentioning the name of the official selected to accompany the postman for greater security. At, the time of handing over the amount, the Treasurer should require the official selected for the purpose, to affix his signature below the acquittance of the Postman in the register. The Treasurer should enter in, his cash book the total amount given to all the Postmen, and see that this amount agrees with that, entered by the Money order PA at the foot of the entries in the register or registers of money orders, received. No receipt for the amount should be taken in the cash book from the Postmen, but the Money, order PA should be required to place his initials against the lump entry in that book before he/she takes, back the register. (ii) When money is brought back unpaid by the Postmen and given to the treasurer, it, should be acknowledged by the Treasurer in the Postman’s Book in words and figures and the amount, received from each Postman should be entered against his/her number and name in the Treasurer’s, Cash Book. The money order PA should be required to initial each entry in token that the Postman has, paid in the correct amount due from him., , Daily Adjustment of Treasurer’s Accounts 39. (a) The Treasurer is strictly prohibited from keeping, running accounts with the PAs, Postmen and Village Postmen. All amounts advanced to the Counter PAs, by the Treasurer, or received by them during the day on account of money orders, British Postal Orders,, Indian Postal Orders, Saving Bank, Post office certificates, or other transactions, or as postage due on, articles received for delivery, etc. must as an absolute rule be adjusted before the office is closed. (b) It, is the Treasurer’s duty to receive the collections on account of letter and parcel postage and customs, duty, with relative postal fee, from Postmen and village Postmen directly and not through any of the, PAs. The accounts with the Postmen must be adjusted daily at the hour fixed by the Head Postmaster,, and with the village postmen immediately on their return to the post office., , PAYMENT OF MONEY, General 40(a) The bill or other documents presented as a claim for money will be received and, examined by the Accountant, and then laid before the Postmaster, who if the claim be admissible, the, authority good, the signature and counter-signature where necessary genuine and in order, and the, receipt a legal quittance, will sign the order for payment at foot of the bill etc, taking care to adopt the, precautions prescribed in Rule 37(c) of Financial Hand Book, Volume I. Care should also be taken that all
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bills and vouchers passed for payment are paid on the same day and that no payment is made except, under the written order of Postmaster. (b) After payment order has been signed by the Postmaster on, the bill or other document, it should be passed on to the Treasurer who will make the payment and, indicate on the bill mode of payment i.e. whether in cash, by cheque, or by bank Draft/Government, Drafts, enter it in his cash Book, deface the stamp, if any, with the date stamp and stamp it with the, “Cash Paid” stamp., , Payment to Head Record Officer of the Railway Mail Service 41(a) When an establishment or contingent, bill, or a receipt for advance, prepared by Head Record clerk of the Railway Mail Service is presented at, the Head Post Office with a remittance memorandum in the prescribed form (ACG.34) duly signed, for, payment in cash or by Service money orders the Head Postmaster should, after examining the continuity, of the bill numbers, stamp the bill or receipt and the remittance memorandum with this cash paid, stamp, issue the cash and Service money orders required, and return the bill or receipt to the Head, Record Officer. Particulars of the payment should be entered in the schedule of payments to Head, Record Officer of the Railway Mail Service [Form ACG.6(c)] the charge being supported by the Head, Record Officer’s receipt for the amount., , Responsibility for Accounts 43. (a) The Head Postmaster is personally responsible that the Head office, Cash Book and his Balance sheet (Form ACG. 4) are correctly and punctually written up on the day, following that to which the entries relate, and generally that his accounts are correct. (b) The entries in, the Head office Cash Book and in his Balance sheet must be made by the Head Postmaster himself, except when under the special orders of the Head of Circle has been allowed to delegate the duty of, writing up the Head office Cash Book but not the Postmaster’s Balance sheet to one of his subordinates., When the duty of writing up the Head office Cash Book is with the special sanction of the Head of the, Circle, left to a subordinate, it must be understood that the whole responsibility or its correctness will, still rest with the Head Postmaster, and it is essential therefore that he should be particularly careful,, before signing the Head office Cash Book and the certificate on his Balance sheet each day, to verify, every item by reference to the journal, account or other document from which it is taken, and to check, the totals of the journals, accounts and other documents., , Consolidation of Accounts 45. Post Offices are, for account purposes, divided into three classes, viz:- (i), Branch offices, which render daily accounts to what is technically known as their “Account office”. This, may, according to administrative orders, be either a sub office or a Head office. (ii) Sub offices which, render daily accounts for themselves and their Branch offices to their Head office. (iii) Head offices,, which render periodical accounts for themselves, and the sub and Branch offices within their, jurisdiction, to the Postal Accounts Office concerned.
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Head Office Summary 47. (a) The Head Office Summary is the account of cash receipts and, disbursements of the Head Office itself. 18 (b) The daily balance of the Head office Summary will, comprise (1) cash in hand, (2) Indian Postage Stamps, (3) Indian Revenue Stamps (4) Other Stamps, (including Reply Coupons), and (5) the amount of “late Telegraphic Money Orders not accounted for”., The total of items (1) to (4) will agree with the daily balance of the Treasurer’s Cash Book. (c) In addition, to the account items, the Head office summary contains the memorandum of sums out of account in the, joint custody of the Head Postmaster and treasurer under the following heads:- (i) Undisbursed pay and, allowances returned by Overseers. (ii) Money remaining in hand, being the total amount recovered from, the addressees of value payable articles after the closing of the money order journals. (iii) Other items,, e.g. amounts received from local Sub Offices after closing the day’s transactions, sums recovered on, account of Co-operative credit society dues, Professional tax, etc., , Sub-office and Branch Office Summaries 48. Rules relating to the disposal by the Head office of daily, accounts received from Sub Branch Offices [Forms ACG-22 and ACG22(a) } and the posting of, transactions of those offices from the daily accounts into the Sub-office and Branch Office summaries, [Form ACG.3 and ACG 3(a) ] will be found in Chapter 10 of the Posts and Telegraphs Manual Volume VI, (Post office)., , Head Office Cash Book and Postmaster’s Balance Sheet 53.(a) The Head Office Cash Book (Form No., ACG.4) is a record of the transactions of the head office including the transactions of the subordinate, offices within the jurisdiction of Head Office. The entry in the Head Office Cash Book against the item, “Unpaid Postage” on the “Receipt” side will be written up directly from the “Unpaid Postage Abstract” [, Form ACG 45 (revised)] referred to in Rule 49 and 50 . The other items under heads “Receipts” and, “Payments” will be written up directly from the Head Office, Sub-Office and Branch Office summaries., The daily totals of the Head office, Sub-office, and Branch office transactions will be added together in, Head Office Cash Book, Progressive totals should also be made from the first to the end of the month. (b, ) The several items of which the daily balance of the Head Office Cash Book is composed will be shown, in the Postmaster’s Balance Sheet printed at the foot of each page of the Cash Book. The object of the, Postmaster’s Balance sheet is to work out a reconciliation between the Head Office Cash Book and the, Treasurer ’s Cash Book by deducting from the closing balance of the Head Office Cash Book the actual, admitted balances of subordinate offices and items in transit. The resultant net balance of cash and, stamps in the head office should agree with the closing balance of the Treasurer’s Cash book and of the, Head office Summary. The balance sheet must be written up by the Head Postmaster personally (vide, Rule 43) and the certificate at the foot must be signed by him after he has verified the accuracy of his, accounts., , Head Office Cash Book and Postmaster’s Balance Sheet 53.(a) The Head Office Cash Book (Form No., ACG.4) is a record of the transactions of the head office including the transactions of the subordinate
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offices within the jurisdiction of Head Office. The entry in the Head Office Cash Book against the item, “Unpaid Postage” on the “Receipt” side will be written up directly from the “Unpaid Postage Abstract” [, Form ACG 45 (revised)] referred to in Rule 49 and 50 . The other items under heads “Receipts” and, “Payments” will be written up directly from the Head Office, Sub-Office and Branch Office summaries., The daily totals of the Head office, Sub-office, and Branch office transactions will be added together in, Head Office Cash Book, Progressive totals should also be made from the first to the end of the month. (b, ) The several items of which the daily balance of the Head Office Cash Book is composed will be shown, in the Postmaster’s Balance Sheet printed at the foot of each page of the Cash Book. The object of the, Postmaster’s Balance sheet is to work out a reconciliation between the Head Office Cash Book and the, Treasurer ’s Cash Book by deducting from the closing balance of the Head Office Cash Book the actual, admitted balances of subordinate offices and items in transit. The resultant net balance of cash and, stamps in the head office should agree with the closing balance of the Treasurer’s Cash book and of the, Head office Summary. The balance sheet must be written up by the Head Postmaster personally (vide, Rule 43) and the certificate at the foot must be signed by him after he has verified the accuracy of his, accounts., , Submission of Cash Account and Cash Balance Report to Postal Accounts Office,, 55(a) On the 1st day of each month the Cash Account of the Head Office for the pervious month will be, submitted in the prescribed form (Form ACG.5A) to the Postal Accounts Office. The entries to be made, against the several head in the monthly Cash Account will be progressive totals on the last working day, of the month (for which the Cash Account is submitted ) of the corresponding items in the Head Office, Cash Book with the exception that:- The amounts to be entered against the items “Money Orders, issued”, “Commission on money orders issued” and the sub-heads under the item “money orders paid”, will be obtained from the “Summaries of monthly totals of money orders issued and paid. The Head, Postmaster is required to personally check the final totals of the Head Office Cash Book before they are, copied into the cash account and will be held responsible for the correctness of these entries. (b) The, Cash Account for each month submitted to the Postal Accounts Office will be accompanied by the cash, balance Report will be filled up (1) as regards the Head office balance, from Head Office Summary (2) as, regards Sub and Branch office Balances and those with Village Postmen of the Head office, from details, of balances in the Sub-office and Branch Office daily accounts and those acknowledged by the village, postmen of the Head office in the Branch office summary and (3) as regards postage and remittances in, transit, from the Sub –office and Branch office Summaries., , Supplementary Accounts for March 58(a) The transactions of sub-offices during the closing days of, March are incorporated in a supplementary account for the month and not in ordinary accounts for, April. (b) As soon as the daily accounts of all the Sub-offices for the 31st March have been received by, the Head Office, the supplementary account for March should be closed, and the progressive total of, the Head office Cash Book and of the summaries and schedules concerned should be copied into a Cash
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Account to be headed ‘Supplementary Cash Account For March 200.. ‘. ’Which should be submitted, without delay to the Postal Accounts Office in an account envelope registered on Postal service or any, other mode prescribed. (c) A supplementary Cash Balance Report of the Head office should be, submitted to the Postal Accounts Office with the supplementary Cash Account and should show the, closing balance of the supplementary Cash Account for March, which will be made up of the following, items:- (1) The actual balance in Cash, stamps and postage on articles on the 31st March in the Head, Office. (2) The actual balance in cash, stamps and postage on articles in Branch offices in account with, the Head Office according to the latest daily accounts incorporated in the Branch Office Summary of the, 31st March and the balance in the hands of village Postman of the Head office on that day. (3) The, actual balances in cash, stamps and postage on articles in deposit on the 31st March in Sub-Offices, (including their Branch Offices and village Postman) within the jurisdiction off the Head office., , Verification of Balances and Examination of Accounts, , 65(1) Cash Balance - Every evening before the office is closed, the Head Postmaster should count the, cash in office and calculate the value of postage and other (non-Postal) stamps, and of the unsold, replycoupons which form part of the cash balance, and satisfy himself/herself that the total of the amounts, so ascertained agree with the total of items (1) to (4) shown under Particulars of closing balances” at, foot of the Head office summary and with the closing balance shown in Treasurer‘s cash Book. The, Postmaster should also verify cheques forming part of the Cash balance of his/her office with reference, to the entries in the Register of Cheques received and cleared (Form ACG.28) and initial the relevant, entries in the Register in token of verification. As a part of the cash and postage stamps and stationery, are advanced to the official in charge of the night post offices with the extended working hours cash and, postage stamps and stationery shown in the cash balance of the Post Office will include the advance, made to the Post office for transactions in the extended hours. After the verification of these cash, balances the Postmaster will supply sufficient amount of cash and stamps and stationery to the official, incharge during the extended hours and obtain his signature for the total amount in the Head Office, Summary. As the daily accounts of the Post Office are closed before the actual closing of the night Post, Offices, the transactions of the money order department upto 4 PM. only will be included in the, accounts for the day. Accounts relating to issue and payment of Telegraphic Money orders, payment of, British Postal Orders and sale and payment of Indian Postal orders etc. after that will be shown in a, subsidiary account as mentioned in Rule 47 and brought to account on the following day. These, accounts will not be verified by the Postmaster on that day but will be verified by him on the following, day along with the subsidiary account and relevant vouchers and documents, and brought to account on, that day., , 37. Account of postage with Postmen and village Postmen; - a) The Head Postmaster should every day, satisfy himself that all the postmen have placed their signatures in the postmen Postage Account for the
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postage due on articles of the letter mail made over to them and that the amounts have been entered, by them in words and figures. b) he/she should also see – i) that the postmen and village postmen-pay, over the cash collected by them on account of unpaid postage to the Treasurer; ii) that the postmen and, village postmen – pay over the cash collected by them on account of parcel postage and customs duty,, with the relative postal fee, to the Treasurer or other PAs appointed to receive such collections; iii) that, the initials of the Treasurer or other PAs ( in the case of collections on account of parcel postage and, customs duty, with the relative postal fee) are entered in the unpaid postage abstract or Postmen’s, Book for all such amounts received from Postmen and in the village Postmen’s registers for all such, amounts received from Village postmen., , SUBMISSION BY HEAD OFFICES OF RETURNS AND DOCUMENTS TO THE G.M./DIRECTORS OF ACCOUNTS, (POSTAL) 67. The returns, constituting the Accounts Bundle, for submission by Head Offices to, Director/Deputy Director of Accounts (Postal) are shown below:, , REMEMBER FROM BOOK, , CHAPTER-5, RMS ACCOUNTS, , Responsibility for Accounts, 68. (a) The Head Record Officer is personally responsible for all the monetary transactions of the division, and for the correctness of the accounts connected therewith. (b) In every division there is an Accountant, selected by Superintendent from among the sorters, to assist the Head Record clerk in the purely clerical, account work of the office such as preparing bills, money orders, cash accounts and other account, documents and writing up the Cash Book, cash abstract and register of contingent charges, but the Head, Record Officer is solely responsible that they are correctly and punctually prepared or rendered. (c) All, the contents of the Head Record office safe are held in the joint custody of the Head record Officer and, the Accountant, each of whom is provided with a key of the safe. The accountant is responsible for the, safe custody during working hours of the con tents of the office safe. He is responsible for writing up the, Cash Abstract correctly and is jointly responsible with the Head Record Officer for the verification before, the close of the office, of the cash balance of the cash abstract (See Rule 70) with the cash and of the, other articles, documents, or property in the office safe, and for the safe custody of the cash etc., after, the safe is locked up for the day.
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Cash Book 69. A cash book (Form ACG 35) should be maintained by the Head Record Officer to account, for the cash received from and money orders granted by the local Head Post Office on bills drawn by, him. The book is divided into two parts, viz. “receipts” and Payments”. The receipt side should show, in, respect of each bill drawn, the amount received in cash from the local Post office and the amount, remitted by money order to each Record office and Sub Record office. The payment side should show, the serial number, description and amount of each bill cashed. All the bills cashed at the local Post office, during the month should be numbered in a monthly consecutive series. As the totals of the money, columns on both sides of the cash book must necessarily always be the same, there will be no opening, or closing balance, , Cash Abstract 70. A cash abstract (in Form ACG. 33) is kept by each Head Record, record and Sub Record, office in which the money transactions of the office itself are exhibited under the following head:- (i) Pay, and Allowances (a) Balance of Yesterday (b) Amount received today (c) Totals of items (a) and (b), (d)Amount disbursed today and (C) cash Balance in hand (e) Cash Balance in hand (ii) Permanent, advance for contingencies (a) Amount of Advance (b) Amount represented by vouchers (e) Cash Balance, in hand. 45 In the case of subRecord Offices and Head Record Offices having mail offices under them., (iii) Permanent advance for postage stamps (a) The sanctioned amount of the advance for postage, stamps (e) The amount actually in hand in stamps and in cash (iv) Miscellaneous receipts (a) Balance of, yesterday (b) Amount received today ( c)Totals of items (a) and (b) (d) Amount remitted into Post Office, today (e) Cash balance in hand, , Cash Abstract 70. A cash abstract (in Form ACG. 33) is kept by each Head Record, record and Sub Record, office in which the money transactions of the office itself are exhibited under the following head:- (i) Pay, and Allowances (a) Balance of Yesterday (b) Amount received today (c) Totals of items (a) and (b), (d)Amount disbursed today and (C) cash Balance in hand (e) Cash Balance in hand (ii) Permanent, advance for contingencies (a) Amount of Advance (b) Amount represented by vouchers (e) Cash Balance, in hand. 45 In the case of subRecord Offices and Head Record Offices having mail offices under them., (iii) Permanent advance for postage stamps (a) The sanctioned amount of the advance for postage, stamps (e) The amount actually in hand in stamps and in cash (iv) Miscellaneous receipts (a) Balance of, yesterday (b) Amount received today ( c)Totals of items (a) and (b) (d) Amount remitted into Post Office, today (e) Cash balance in hand, , Submission of Accounts to Postal Accounts Office 73. At the close of business on the 15th and on the last, working day of each month, the cash book should be closed and the cash account (Form ACG.-36) for, the Postal Accounts Office prepared. The cash account should be an exact copy of the cash book. It, should be signed by the Head Record Officer and despatched to the Postal Accounts Office by first post, and next day in an account envelope registered on Postal service. The cash account should be, accompanied by the original bills entered in it. In each account envelope should be included a list of
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contents (Form ACG.31) showing what documents are forwarded; the duplicate of the list should be, retained in the Head Record office. Copies of all bills prepared by the Head Record Officer (including, monthly contingent bills) should be kept on record, the Post office receipts for the money orders issued, in connection with each bill being also filed with it., , CHAPTER VII – PENSION PAYMENTS, , Introductory 84. the rules in this Chapter shall regulate the procedure with regard to the payment at any, post office in India, of service pensions payable in India out of the revenues of the Department, subject, to provisions of the Pensions Act (Act XXIII of 1871), of the Civil Service Regulations, or any rule or order, made thereunder by the President., , Section 11:- “No pension granted or continued by Government on political considerations, or on account, of past services of present infirmities or as a compassionate allowance, and no money due or to become, due, on account of any such pension or allowance, shall be liable to seizure, attachment or, sequestration by process of any Court in India at the instance of a creditor, for any demand against the, pensioner, or in satisfaction of a decree or order of any such Court.” 85. In this chapter, except where it, is expressly otherwise provided or the context otherwise requires, “ Service pension includes provisional, Pension under Art. 913/919 of CSRs.” Means a pension payable in India to, or in respect of a person in, consideration of Past employment under the Indian posts and Telegraphs Department (including the, Postal Telecom Accounts Offices and Audit offices) otherwise than as a member of the Indian Civil, Service or the Indian Administrative Service or the Indian Audit and Accounts Service, if it has been, sanctioned on or after the 1st April 1921; and it includes a gratuity., , Place of payment 87. Service pensions shall be paid at any Head or Sub Post Office in India, or at any, Branch Post Office, which has been duly authorised in this behalf by the Director-General. In all cases,, however, the first payment of pension shall be made at the Head or Sub Post Office in the jurisdiction of, which the pensioner has elected to receive payment., , Authority for payment Pension payment order 88.(1) unless the Government order otherwise in case of, any particular class of pensions or in the case of payment of provisional pensions b y Heads of Offices,, payment of service pensions can be made only upon Pension Payment orders in Form No. DG(PA)-99(j), and 99(k) or DG(PA) 99(L) and 99(M) issued by the Directors of Accounts (Postal) to the Head Post Office, at, or in the jurisdiction of which payment is desired by the pensione.
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First payment of pension against the duplicate PPO shall in no case be authorized at an office other than, the one mentioned in the original PPO. 95(a). In commutation cases, the GM(PAF)/Director (Postal) or, the CCA/Joint CCA will issue authority for payment of the commuted value of the portion of the pension, commuted alongwith a communication intimating the date of communication and the reduced amount, of pension to be payable with effect from the date of commutation. The revised pension payable after, commutation and the date form which it is payable will be noted on both the halves of the Pension, Payment Order by the disbursing officer under his attestation quoting the Director / Dy. Director of, Accounts (Postal) or the Circle Accountant, Telecom. Accounts letter as authority under intimation to, him. After the commuted value is paid, the voucher for the commuted value will be sent to the Director, / Dy. Director of Accounts (Postal) in a separate schedule. Payments of pension from the date of, commutation will be made at the revised rate based on the amended pension payment orders.., , Register of Pension Payment Orders 96. The Postmaster will keep a register in From No. Pension-2 of the, Pension Payment Orders received by him. This register will serve as an index to the files of orders, referred to in rule-89. After seeing that a new order is correctly entered in this register, the Postmaster, will put his initial in the column of “Name of Pensioner”, and rule a red ink line across the page below, the entry. The column of remarks will be blank as long as the order of payment is in force; but when it is, renewed under Rule 92 or when both portions are returned due to death or transfer or otherwise,, which causes strike it permanently of the list of pension under his payment, a note of issue of the, renewed Pension Payment Order / or the date and cause of return should be entered in the black ink, under the Postmaster’s initials, , Manner of Payment Due Date 99. Pension fixed at monthly rates are payable monthly on or after the, last working day of the month except pension payment for the month of March which shall be paid on, first workinf day of April. (Authority No GOI department of Pen and Pen welfare- notification under, 43/4/92-T 7 PW (G) Dated 27-11-9-1992) Explanations: For the purpose of this Rule, the Working day, shall have the same meaning as given in the Explanation below Rule 216 of P&T Manual Volume-I., Provided that when there is a variation in the rate of a pension consequent on the disbursement of the, commuted value of a portion thereof, pension for the broken part of the month at the original rate may, be paid before the end of the month., , Payment of Claims 101. Save as hereinafter provided and except in the case of provisional pensions, payable through Head of Offices, a pensioner must take payment in person after identification by, comparison with the Pension Payment Order.
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102. A pensioner specially exempted by the orders of competent authority from personal appearance, a, female pensioner not accustomed to appear in public, or a pensioner who is unable to appear in, consequence of bodily illness or infirmity, may received his or her pension through a representative, upon the production of a life certificate signed by a responsible Government Officer or by some other, well known and trustworthy person.., , 103. A pensioner who produces a life certificate signed by any person specified hereunder is exempted, from personal appearance : (i) a person exercising the powers of a Magistrate under the Criminal, Procedure Code; (ii) a Registrar or Sub-Registrar appointed under the Indian Registration Act; (iii) a, Group A or B Government servant; (iv) a police officer not below the rank of sub-Inspector-in-charge of a, police station; (v) a Postmaster, a departmental Sub-Postmaster or an Inspector of Post Offices; (vi) a, Class I Officer of the Reserve Bank of India, an officer (including Grade II officer of the State Bank of India, or of its subsidiary; (vii) a pensioned officer who, before retirement, exercised the powers of a, Magistrate; (viii) a Justice of Peace; (ix) a Block Development Officer, Munsif, Tehsildar or Naib Tehsildar;, (x) a head of a Village Panchayat, Gram Panchayat or an Executive Committee of a Village. ( to be, verified., , 104. A pensioner not resident in India may draw his pension in India, through a duly authorized agent,, possessing a legally valid power of attorney, who must produce a life certificate on each occasion, unless, the duly authorized agent has executed an indemnity bond to refund overpayments in which case he, has to produce the life certificate at least once a year., 105. A pensioner of any description resident in India is exempted from personal appearance if he draws, his pension through an agent who has executed a bond to refund overpayments and produce at least, once a year a life certificate signed by a person authorized under rule 103 to sign such certificates., , Checks to be applied by the Disbursing Officer, 114. (1) On appearance of a pensioner claiming payment of pension, his personal marks shall be checked, by the disbursing officer and the signature to the receipt shall be compared with the facsimile of the, signature taken on the Disburser’s portion of the pension payment order. If the pensioner can not sign, his name, his thumb / great toe impressions of the receipt shall be compared with the original, impression taken on the order. In cases of doubt, payment may be made on the strength of the, resemblance between the pensioner and his photograph, where one is pasted on the Disburser’s, portion of the Pension Payment Order, pending final settlement of any question which may arise about, identification marks, signature or finger impressions.
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Record of Payment 117. Every payment must be entered on the reverse of both halves of the Pension, Payment Order and attested by the disbursing officer. When, however, the payment is made at a Sub or, Branch Post Office, the Sub or Branch Postmaster shall make the entry on the Pensioner’s half of the, order and on his copy while the Head Postmaster make the necessary note on his half of the original, order on receipt of the connected voucher., , Payment of pension by money order 119. Pensions may be paid by postal money order at the option and, expense of the pensioner, according to the procedure detailed below :- (1) A pensioner who elects to, have his pension paid by money order should Present in person to the Postmaster a declaration to that, effect with his copy of the Pension Payment Order. The Postmaster should then identify the pensioner in, the manner laid down in Rule 115. After this has been done, he should paste the declaration and both, halves of the Pension Payment Order in a separate file headed “Pension payable by money order.”., , Payment of Commutation Money 121. The payment of commuted value of a portion of a service, pension can be made upon the authority issued by the GM(F)/Director of Accounts, Postal or CCA/Joint, CCA concerned only to, and upon the receipt of, the person legally entitled to receive it and not, otherwise.., , Gratuities, 122. A gratuity is paid in a single sum, and not by installments. Save as hereinafter provided, it will not, be paid except on an authority received from the concerned Postal Accounts Office or Circle Telecom., Accounts Office to whom the sanction is communicated by the sanctioning authority. Payment can be, claimed on the letter of authority itself, and no separate bill is necessary and shall be made in the same, manner as laid down in Rules 544 and 545 of P&T Financial Handbook, Volume I in relation to Provident, Funds., , Periodical Identification of pensioners 124. (1) On the first appearance of a pensioner on or after the, first of April each year, the disbursing officer shall, except in the case of pensioners whose specimen, signature attached with the Pension Payment Order, take an impression of the thumb and all the fingers, of the pensioner’s left hand on the pension bill. The pensioners shall then be identified from the, particulars given in the disburser’s half of the Pension Payment Order. Identification shall also be made, by an examination of the impressions given on the bill with those attached to the Pension Payment, Order or by a reference to the pensioner’s photograph where one is pasted on the disburser’s half of the, Pension Payment Order, if he cannot be identified by other means with absolute certainty.
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Undrawn Pensions and Arrears 126 (1) Unless the Government by general or special orders otherwise, a, pension remaining undrawn for more than one year shall cease to be payable by the Disbursing Officers., If the pensioner afterwards appears, or a claim is presented on his behalf, the Disbursing Officer may, make the payment, but the arrears cannot be paid without the previous sanction of the authority by, whom the pension was sanctioned [to be obtained through the Director / Dy. Director of Accounts, (Postal) or CCA concerned] (i) If the arrears relate to a pension to be paid for the first time, or (ii) If the, amount in arrears exceeds Rs.50,000. Provided that, if a service pension remains undrawn for three, years, it cannot be paid without the authority of the Director / Dy. Director of Accounts (Postal) or Circle, Accountant, Telecom. Accounts concerned.., , Death of Pensioner 127. (1) Subject to any rule or order made by the Government in this behalf, the, payment of arrears of pension due in respect of a deceased pensioner shall be regulated by the, following rules :- (a) Pension can be drawn for the day of pensioner’s death; the hour at which death, takes place has not effect on the claim. (b) On the death of a pensioner, payment of any arrears actually, due may be made to his heirs, provided that they apply within one year of his death; they cannot be, paid thereafter without the sanction of the competent authority to be obtained through the Accounting, Authority concerned. Provided that: (i)if the gross amount of arrears does not exceed Rs.5000/- and the, case represents no peculiar feature the Accounting authority concerned may authorise the payment on, his own authority. (ii)If the gross amount of arrears exceeds Rs. 5000/- but does not exceed Rs 25000/under the orders of the Head of the Department, upon production of Indemnity Bond in form TR-14 duly, stamped, for the gross amount due for payment, with such sureties as may be deemed necessary., Note.1:- The Head of the Department here means Head of the Department as mentioned in rule 2(xvi), of GFR ,1.
