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.

Note 1: The total amount held on account of advances deposited by planters and others to pay postage under the rules should be shown each day under the head “C” in the head office summary. The delivery clerk should keep a separate memorandum showing the balance at credit of each depositor.

Note2: In sub offices, the balance of such deposits should be shown daily in the column for remarks in the sub-office account.

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 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.

Note 1: The memorandum form (ACG.46) is printed loose and supplied gratis on request to firms and individuals desiring to post unregistered packets under the cash prepayment system. Treasurer’s receipt form (Form ACG.47) are printed in duplicate, bound in books of 100 and serially machine-numbered. These receipt book (ACG.47) should be kept under lock and key in the personal custody of the Head of the office who should maintain a register in form ACG 53 for recording the number of each receipt book and the number of forms contained in it. As each book is brought into use, the fact should be noted against its respective entry in the register over the initials of the Head of the office who should at the same time count the receipts and endorse a certificate on the inside of the opening flap that the number of forms in receipt book has been counted and found correct. Counterfoils of used up receipt books shall be kept in his personal custody for five years in consonance with Rule 8 (Note 1) of P&T FHB Vol. I.

Note 2:-- In the case of Sub Post office authorized to accept unregistered packet under this system, the requisite certificates on the memorandum of postage (Form ACG.46) and the receipt for the postage to be issued in form ACG.47 should be attested by the Sub postmaster in-charge.

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

1. 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.
2. 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.

The article posted under this arrangement must be accompanied by an invoice in duplicate in the prescribed form as in Rule 136 of Post Office Guide, Part-I. The Postmaster should properly check the entries in the invoice with the articles posted, retain the original copy of the invoice and return the duplicate to the customer after it has been duly signed and date stamped.

The office of posting will prepare fortnightly (i.e. for Ist to 15^th and 16^th to the end of each month) bills in form MS-98 showing the total amount of postage payable for each date as shown in the invoices and present the bill to the newspaper on the 16^th and 1^st of each month. A copy of the bill will be forwarded at the same time to the Head office where necessary and the Postal Accounts office to enable it to watch the credit. The amount realized will be credited in the Schedule of Unclassified Receipts. The Post office will keep a close watch on the receipt of the amount within the prescribed period and in the case of non-payment, report the matter at once to the Postmaster General who will immediately take steps to recover the amount by appropriate means.

The licence should be deemed to have been cancelled, if the bill remains unpaid by the end of the fortnight following the fortnight to which it relates.

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.

(vi) Receipts of other Departments

25. The following classes of receipts are collected by the post office on behalf of other departments:-

(i)

Custom Duty

(ii)

Premia on LI Policies of Life Insurance Corporation of India.

(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 1^st of each month.

Note:-The detailed procedure to be observed in the office of foreign exchange is described in the Foreign Post Manual.

Exception-Payment of Customs Duty and other charges due on foreign parcels and articles of letter mail intended for delivery to a Government official in his official capacity may be made by means of postage stamps. If so paid, the stamps should be affixed to the relative parcels receipts and assessment memos and defaced. The Head Office should include the amounts in Schedule of Customs duty realised in Cash with suitable remarks, but without the amounts being entered in the money columns thereof. The parcel receipts and assessment memos should be sent to the Home Postal Accounts office alongwith the respective schedules in the usual manner.

Prepayment of Customs Duty and other Charges on Outward Parcels

28. In the case of parcels for Great Britain and Northern Ireland, the Irish Fee State and Egypt (including Sudan), all charges, including customs duty, may be prepaid at the option of the sender, at the time of posting, in accordance with the conditions laid down in the Post Office Guide. The detailed procedure to be followed in post Office is laid down in Chapter 6 of Postal Mannual, Volume VI Part I.

Premia of LIC

29. The premia on Life Insurance Corporation policies are accepted at only those rural offices doing Savings Bank work which are specially authorised by the Head of the circle (in consultation with the LIC authorities) in this behalf. The complete procedure in this regard has been laid down in Rule 55-B of P&T. manual volume VI, Part I(Fifth Edition) and Rule 51-C of “Rules for Branch Offices (Sixth Edition)”.

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 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 ; and

(iii) To receive from the postmen, village postmen and window Delivery Postal Assistant, collections on account of letter and parcel postage, registration fee and customs duty, with the relative postal fee realized on foreign parcels and redirection fees on parcels; from the postmen and village postmen cash returned from unpaid money orders; from the parcel Postal Assistant the amount of customs duty and other charges (if any) and the relative postal fee collected from the sender of each parcel posted with charges prepaid, as also the form of agreement signed by the sender: and from the postmaster and the Several departments of the office all other cash receipts, treasury receipts and vouchers, receipts forming part of the office balance, and all other articles, documents and property to be kept in his charge.

(c) The treasurer should convert the cash received on account of collection of deficient postage and registration fee, with the relative postal fee redirection fee into ordinary postage stamps and affix them to appropriate receipts and then deface them with separate impression of the date stamp which may be supplied to him for the purpose. The collections in respect of outward foreign parcels with charges prepaid should also be converted into postage stamps which should be affixed to the respective forms of agreement signed by the senders defaced with the date-stamp of the office. This duty must on no account be performed by the Registration or Parcel Postal Assistants who are required to see in carrying out the prescribed check that the postage stamp affixed to the receipts have been defaced by the treasurer.

Note:-If the duties of the Treasurer are performed by the parcel or Registration PA, the postage registration fee, postal fee and customs duty and redirection fees collected will be paid by the postmen and village postmen to some other PA selected by the Divisional Heads. The collections made by the parcel PA in respect of parcels with charges prepaid should also be made over to this PA who should before the office is closed, convert the amount of all the collections into ordinary postage stamps and affix them to the appropriate receipts or forms of agreements, as the case may be.

(d)

The procedure to be followed by the treasurer in receiving and making remittances from and to subordinate offices is given in Chapter 10 of the Posts and Telegraphs Mannual, Volume VI (post office).

(e)

The treasurer is solely responsible for the safe custody during working hours of all the money, articles, documents and property contained in the office safe from which current transactions are carried on, and for the correctness of the Head office summary and the Treasurer’s Cash Book. In offices where there is a reserve safe, he is jointly responsible with the postmaster for the safe custody of the cash, etc. kept in the reserve safe. The Treasurer is also jointly responsible with the Postmaster that the cash balance and the other balances and entries in the Head office summary are tallied, before the close of the office, with the cash, articles, documents, or property in the office safe or safes, and for the custody of such cash, etc., after the safe or safes are locked up for the day.

Note:--During the working hours, the Assistant treasurer will be solely responsible for the safe custody of stamps, postal stationery, Reply coupons and saleable publications entrusted to him and at other hours he will be jointly responsible with the Postmaster.

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.

Note 1. -- In the case of Presidency Post offices or such Head post offices where the use of single Treasurer’s Cash Book by the Treasurer and his assistant attached to different Branches of the office is likely to cause delay in making payments to the public, the Head of the Region/Circle may, with the concurrence of Postal Accounts Office concerned, in each case authorize the maintenance of subsidiary registers (in the Treasurer’s cash book form) by the Treasurer’s assistants for recording the transactions dealt with by them. The number of such subsidiary registers will be fixed by the Head of the Circle according to the requirements of each office. The Postmaster or other officer entrusted with the duty of checking the Treasurer’s Cash Book should specify the number of each subsidiary register in a certificate to be endorsed by him in the Treasurer’s Cash Book at the end of each day to the effect that the totals of the transactions recorded in the subsidiary registers have been incorporated in the Treasurer’s Cash Book. Necessary detailed checks over the subsidiary registers should be exercised either by the officer entrusted with the duty of checking the Treasurer’s main Cash Book or by some other suitable officer who is not himself responsible for the actual transactions of the branch of the office to which the subsidiary register relates.

Note2:-During the course of the day, when the Treasurer is off duty, fund required by the officials of the Head office to meet the demands of the public or for payment of other claims may be obtained from other counter PAs from out of their collections under receipt in the receipt book (Form no. MS –7). Such receipts should be prepared in the manner laid down in Rule 26(3) of the P&T Manual, Volume VI and should be authorized by the Postmaster or in his absence by the Deputy Postmaster or Assistant Postmaster or Supervisor or any other officer specially authorized in that behalf against the sum in the receipt book as authority for payment before cash is actually made over. Such inter-branch transfers of money should be intimated to the treasurer as soon as he returns to duty. The latter should at once record these transfers in his Cash Book in order to verify the figures on account of transfers included in the abstract prepared by each counter-PA and obtain the initials of the Postmaster or in his absence, of the Deputy Postmaster, Assistant Postmaster of supervisor or any other officer specially authorized in that behalf against these entries.

Note 3:-- Actual cash transactions only will be entered in the Treasurer’s cash Book. Receipts and payments by book transfer should not be entered.

Note 4:--In offices where a separate Assistant Treasurer Independent of the Treasurer is sanctioned, a subsidiary Register ( in the Treasurer’s Cash Book Form ) for recording the transactions dealt with by him should be maintained by him. The instructions in Note 1 with regard to the checks to be exercised by the Postmaster or other officers on the main Treasurer’s Cash Book and subsidiary Registers will apply here also.

Note 5:--the procedure outlined in Note 2 above will apply mutatis-mutandis in respect of important Sub-Post Offices, where the Treasurer’s Cash Book is maintained under special orders of the Head of the circles/ Head of the Regions.

1. 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.
1. 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.
2. “ in words and figures.
1. The following procedure should be followed by the Treasurer in connection with the payment of money orders by the postmen :--
1. 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.
2. 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.
2. When money is to be given to village postmen for the payment of money orders, the register of money orders for payment by the village postmen will be sent to the Treasurer by the Sub-Account PA. The Treasurer should hand over to each village Postman the amount noted by the Sub Account PA against the village postman’s number and name in the register and require the village postman to sign for the amount in the register, in words and figures. The Treasurers should enter in his cash book the total amount given to all the village postmen and see that this amount agrees with the amount entered by the Sub account Postal Assistant at the foot of the entries in the register of money orders for payment by village postmen. No receipt for the amount should be taken in the cash book from the village postmen but the Sub-Account PA should be required to place his initials against the lump entry in that book before he takes back the register. The total amount given to village postmen for the payment of money orders should be included by the Treasurer in the Head Office Summary under the Head “ Cash remitted to Sub and Branch offices and made over to village Postmen”. Village Postmen will also make over direct to the treasurer under receipt in their registers money on account of unpaid money orders brought back by them. The Sub-Account PA should be required to initial each entry in the Treasurer’s cash book in token that the Village Postman has paid in the correct amount due from him.
3. Both sides of the Treasurer’s Cash Book should be totalled for the day and balanced, the closing balance being written in words, and the book being signed both by the Treasurer and the Head Postmaster below the closing balance. The closing balance should agree with the total of items (1) to (6) shown under ‘Particulars of closing balance at foot of the Head office Summary”, and this agreement must be checked by the Head Postmaster before he verified the cash balance of the office and before he signs the Treasurer’s Cash Book. A line should be ruled across the Treasurer’s Cash Book below the closing entries for each day.
4. Sums received by the Treasurer from other officials of the Head office should be acknowledged in their receipt books. Separate receipts should be given and taken for sums received from and paid to persons who are not officials of the Head office.
5. Before giving cash to any of the officials, the Treasurer must obtain the initials of the Head Postmaster, Or in his absence, of the Deputy Postmaster, Assistant Postmaster or Supervisor or any other officer specifically authorized in that behalf, against the entry of the sum in his cash book in token that the payment is authorized by the latter. Cash to be made over to another official of the Head office should always be given to him directly, and not through a third person.

Note:- See also Note 1 under Rule 31.

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 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.

(b) To ensure disbursement, on the last working day of each month, except in case of March when pay and allowances are disbursed on first day of the next month of the pay and allowances to the Railway Mail Services officials working at stations outside the Headquarters of Railway Mail Services Divisions, the Head Record Officer will present at the Head Post office, two or three days before close of each month, a remittance memorandum in Form ACG.34(a) showing the details of the service money orders to be issued along with the money order forms duly filled in and prominently marked in red ink “Not to be paid before the pay day.” A receipt in the prescribed form for the total amount of the Money Order issued will, at the same time, be given by the Head Record Officer. The Head Postmaster should stamp the receipt and the remittance memo, with his cash paid stamp, issue the Service money orders by charging the total amount of the money orders in his schedule of unclassified payment with the details, “Advance made to the Head Record Officer for the issue of Service Money Orders to the Record and Sub Record Offices for payment of pay and allowances to the Railway Mail Service officials at Outstations”, supported by the HRO’s receipt and return the remittance memorandum to the HRO duly signed. When the remittance memorandum in Form ACG.34 mentioned in the preceding clause, in which the amount of the service money orders charged in the Post Office accounts as advance is adjusted by deduction, is presented by the Head Record Officer on the last day of the month except in the month of March when it is presented on the first of the next month with the establishment pay bill, the Postmaster should credit the amount in his schedule of unclassified receipts with the following particulars:- “In adjustment of the advance made to the Head Record officer and charged in the Schedule of Unclassified payments on ………..”.

42. Deleted.

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.

Note 1:- When the duty of checking the Head office Cash Book in accordance with clauses (23) to (30) under Rule 65 is, under the special authority of the Head of the circle, delegated to the Accountant employed in the office, the Head Postmaster must himself, check at least two totals under each of the heads “receipts” and “payments” in the Head office Cash Book before he writes up his balance sheet. The two totals so examined should be marked by him “Examined” before he signs the Head office Cash Book. The Accountant should also be required to sign the Cash Book in token of his having applied the necessary checks.

Note 2: In the case of Presidency Post Offices, the personal duties of writing up and signing the Postmaster’s Balance Sheet and of verification of balances have been delegated under orders of the Director General to one of the Postmaster’s Deputies. On the last day of the month, however, the balance sheet must be written up, verified personally and signed by the Presidency Postmaster.

Note 3-See also Note 6 below Rule 65.

Entry in Accounts

44. Every item received or paid must at once be entered in a register or schedule subsidiary to the Head Office summary and numbered in a consecutive monthly series for each schedule or register. The daily totals of all receipts and payments recorded in separate registers or schedules will pass into the Head office summary and hence into the Head office Cash Book. The corresponding returns for the Postal Accounts Office should be written up before the office closes, in order to ensure their punctual despatch on due dates. The monthly totals of the cash book shall only be posted in the Cash Account.

Note: The net cash payment only should be entered in the list of payments though all deductions must be detailed in the bill; there must not be a gross debit with a per contra credit, even when a sum is being recovered under the orders of the Postal Accounts Office or Audit office.

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.

46. The following account books shall be maintained in the Head office for bringing together its own accounts and of the Sub and Branch offices within its jurisdiction:-

1) The head office Summary form ACG.1 in which are summarized the transactions of the Head office including the money orders and savings bank transactions at the windows or counters of the Head office.

2) The Sub office summary for ACG.3 in which are summarized the transactions of the several sub offices and Branch Offices in account with the Sub offices) as shown in the daily accounts received each day from sub-offices.

3) The Branch office Summary [Form ACG.3(A)] in which are summarized the transactions of (1) the several Branch offices in account with the Head office as shown in the daily accounts received each day from the several Branch offices, and (2) the Village Postman (if any) of the Head office.

4) The unpaid postage abstract [Form ACG 45 (revised)] which deal with the “Unpaid Postage Account” of the Head office.

5) The Head office Cash Book and the Postmaster’s Balance sheet (Form ACG-4) which bring together transactions of the whole postal district and sundry journals and registers subsidiary to the said cash book, giving full details of the different transactions.

Head Office Summary

47. (a) The Head Office Summary is the account of cash receipts and disbursements of the Head Office itself.

(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.

The total number of Indian Postal Orders of all denominations in hand, the serial numbers of insured articles in the office safe and the total number of the account bags or sealed cash bags received from the sub and Branch offices after the close of the day’s transactions and kept with the Treasurer for custody overnight will also be shown in the Head Office summary.

(d) The Head Office summary must be kept by the Treasurer himself. The several items of the head office summary will be written up from the following subsidiary journals, registers and accounts:-

Item 1. From the unpaid Postage Abstract.

Items 7,10, 11,12,13,14,14(A), 23, 24 27 28 29 30 31 32, 33-from various schedules of Receipts and payments.

Items 2,3,4,5,6,16,17,18,19,20,21,22 – From the lists of Money orders, British Postal Orders, Indian Postal Orders, Irish Postal Orders paid and journals of Saving Bank and Post office certificates.

Item 15-From the compilation of daily totals of money orders paid.

Item 15 ‘A’ – from the compilation of daily totals of Western Union Money Transfer Scheme (WUMT) and instant Money Orders Paid (iMO) Items 9 and 26- From the Treasurer’s Cash Book, if more than one pass Book is kept by Head office.

Items 9 and 26 – from the treasurer’s Cash Book.

Item 34 from the consolidated schedule in form no. ACE-53.

Note 1- The balances shown in the Head office Summary will be verified by the Head Postmaster in the presence of the Treasurer and Assistant Treasurer, wherever one is employed independently of the Treasurer every evening before the office is closed, in accordance with clause (1) to (5) of Rule 65. The total number of insured articles in the office safe as well as that of the accounts bags or sealed cash bags kept in the custody of the Treasurer will also be checked by the Postmaster by actual count. The Head Office Summary must be signed both by the Head Postmaster and Treasurer before the close of office each day. After the necessary verification is completed the Postmaster in charge of night Post office will arrange to supply sufficient cash and postage stamps and stationery for the official in charge of the Post office during the extended hours, and obtain his signature in the HO Summary or Treasurer’s Cash Book or Sub Office account in sub offices which do not maintain Treasurer’s Cash Book.

Note 2 - When an Accountant is employed in Head Office who is authorized by the Head of the circle to apply the checks prescribed in clauses (16) to (22) of Rule 65 for the examination of the Head office Summary, he also should sign the Head office summary in token of his having applied the prescribed check.

(e) At those places where the working hours have been extended beyond normal working hours, the account of that post office will be prepared as usual i.e. accounts relating to issue and payment of Money orders, Telegraphic Money orders, value-payable Money orders, IMO, Western Union Money Transfer payments, sale and payment of Indian Postal orders and payment of British Postal Orders up to 4 PM will be incorporated in the accounts for that day. The accounts relating to issue of Telegraphic Money orders, sale of Indian Postal orders and payment of telegraphic money orders, British Postal orders, Indian Postal orders etc. after that hour will be kept in a subsidiary account and accounted for in the accounts for the following day. The subsidiary account will be prepared in the following proforma and will be signed by the two senior officials in charge of Post Office during the extended hours. The Postmaster/Deputy Postmaster of the Post office will check these accounts with the relative vouchers on the following day and after making arrangements for the transfer of the documents etc., to the respective department, see that these are brought to account correctly on that day.

Proforma of accounts kept in the night post office for the postal transactions during the

extended hours.
Receipts1 Cash received from Treasurer stamps imprest received from Treasurer .	Rs. 2	Payment 3	Rs. 4	Remarks 5
TMOs issued vide subsidiary MO issued list. IPOs sold vide sub journal of IPOs sold Unclassified receipt Total		TMOs paid, Western Union Money Transfers Paid, IMO paid BPOs paid IPOs paid Unclassified Payments
		Total

Closing Balance

Rupees Particulars of cash kept: Cash Stamps IPOs., etc. in various denominations.

I certify that I have actually counted the particulars and details of cash and stamps kept and tallied with balance shown.

Signature of Treasurer Supervisor in charge

Checked and found correct Postmaster

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).

Note 1 : The Sub-office daily accounts submitted to the Head office include transactions of the Branch Office in account with the Sub-offices. The detailed procedure to be followed in preparing Sub-office daily accounts and incorporating therein the transactions of the subordinate office is laid down in Chapter 10 of the Posts and Telegraphs Manual, Volume VI (Post Office).

Note 2:- The detailed procedure to be followed by the Branch Office in compiling their daily accounts and in submitting them to their account office (i.e. Head office or Sub-office with which they are in account) will be found in the Rules for Branch Office.

Unpaid Postage Abstract.

49. In Head Offices, the total postage due on all unregistered articles of the letter mail received for delivery from the Head office and the sub and Branch Office in its jurisdiction whether taxed by the office of posting or by the Head office itself; must be carefully calculated by the Postmaster himself and entered in the Unpaid Postage Abstract [Form ACG.45 (revised)] in the column headed “Total postage due on articles of the letter mail received this day’. The postage due on articles received before the unpaid delivery is made should be entered in unpaid postage Abstract for the day and the articles should then be transferred to the delivery department. The postage due on articles received after the unpaid delivery has been made should be entered, at the time of receipt, in the Unpaid Postage Abstract for the following day and the articles should be kept in the Postmaster’s personal custody until the following day, when they should be transferred to the delivery department with the unpaid articles received on that day. The total postage realised on all unregistered articles of the letter mail will be transferred to the Head Office Cash Book against the item “Letter postage”.

Note 1:- Business reply cards and envelops are required to be sent out for delivery by the delivery department, following their receipt in the office of destination. The articles received on a working day preceding a Sunday or a Post Office holiday after the unpaid delivery is made, should be transferred to the delivery department on the same day. The amount of postage due on the articles delivered on a Sunday or a Post office holiday may be accounted for on the next working day. In case, also when the Postmen do not return to the office in time to render their accounts of the postage collections on a working day, the collections due from them may be accounted for on the next working day.

Note 2:- Unpaid and insufficiently paid articles, if intercepted under the orders of a District Magistrate, are handed over to the authority concerned without realisation of the postage due. In case any such intercepted articles is finally taken over by a competent authority the postage due on it should be treated as cancelled and adjusted in the accounts by minus entry (in red ink) in the “Unpaid Postage Abstract.”

Note 3:- The Postmaster’s personal duties prescribed in the above rule, under the order of the Head of circle, may be performed by the Dy. Postmaster, Astt. Postmaster, Supervisor or Head Clerk in the case of Head offices and by the Dy. Sub Postmaster, Asstt. Sub-Postmaster, Supervisor or Head Clerk in the case of Sub-office.

1. The calculation of the postage due on station articles of the letter mail, received at the Head office for delivery from itself and Sub and Branch Office in its jurisdiction, as well as the entry of the total amount for each day in the Unpaid Postage Abstract is a duty specially assigned to the Postmaster, who will be held personally responsible for its faithful and correct performance; and all such articles on which postage is due whether taxed by the office of posting or by the office of delivery, must be impressed with the Postmaster’s unpaid stamp, before they leave the Postmaster’s custody. The Postmaster is required to initial the unpaid postage abstract each day, in the column provided, in token of his having seen that the procedure laid down in this Rule has been strictly followed.
2. Note _ the delegation of personal duties of the Postmaster prescribed in Note 3 below Rule 49 apply to this rule also.
1. The Unpaid Postage Abstract Deposit Account [Form No. ACG.45 (revised)] prescribed to be maintained vide Rule 49 above should be maintained by the mails/delivery PA in accordance with the rules laid down in Chapter 5 of the Posts and Telegraph Manual Volume VI (Post Office). The entries in columns “Postage due on articles redirected” and Postage due on articles sent to the “ Returned Letter Office” should be made by the Postmaster personally. The totals of these columns should be transferred to the head “Forward Postage” in the Head Office Cash Book, and the balance to the Postmaster’s Balance Sheet.

Note-The Postmaster’s personal duties prescribed in the above rule, under the orders of the Head of circle may be performed by the Dy. Postmaster, Asstt. Postmaster/ Supervisor or Head clerk in the case of head offices and by the Deputy Sub-Postmaster, Assistant Sub-Postmaster, supervisor or Head clerk in the case of Sub-office.

Redirected Inland Parcels Postage Account

52. The rules regarding the redirection of inland parcels and the collection of redirection fees on such parcels are given in Rule 189 of the Posts and Telegraphs Manual, Volume VI. The Postage realised on account of redirection fees should be accounted for the following manner:-

(a)

The total postage due on account of redirection fees on all redirected parcels received for delivery must be carefully examined by the Postmaster himself and entered in the “Redirected parcels Postage Account (Form No. ACG.44) in the column headed “Total postage due on articles of the redirected parcel mail received this day.” The postage due on articles received before the parcel delivery is made should be entered in redirected parcels postage Account for the following day. The total postage due on all redirected parcels received should be shown in column 2 of the account under the initials of the postmaster the sub-Postmaster, as the case may be.

(b)

At the close of each day, below the total of column 2 for that day, the total amount of fees realised as per total of column 10 of the account as also the total amount of fees due on parcels again redirected to some other Head office should be shown in red ink under the initials of the postmaster or the Sub-Postmaster, and the aggregate total of the red ink

entries deducted from the total of column 2 and a balance struck. This balance will represent the total fee due on parcels in the custody of parcel PA and will be the opening balance for the next day.

(c)

In the case of redirected parcels to be delivered through Branch Office, the total amount of redirection fees due on parcel sent to each Branch office will be shown in the column 4 of the redirected parcels postage account, the name of the Branch Office concerned being noted in column 5. This amount should also be deducted (in addition to the amounts indicated in clause (b) from the total column 2 in arriving at the opening balance of the next day. On the date on which the receipt for a redirected parcel delivered is received back from a Branch Office, it should be seen that stamps of the value of the redirection fee have been affixed to the receipt. The date and amount of the redirection fee will then be noted against the original entry in column 4 relating to the Branch Office concerned. When the amount noted in the entry against a Branch Office is completely adjusted the remark “adjusted” will be written against the entry under the initial of the Postmaster or Deputy or Assistant Postmaster or Sub-Postmaster, as the case may be. In case a parcel is returned by the Branch Office to its account office as unclaimed, refused or redirected, suitable remarks indicating the fact and also starting the further disposal of the parcel should be made against the original entry in column 4 under the initial of the officer concerned. All the entries in column 4 of the account regarding redirected parcels sent for delivery through Branch Office should be reviewed daily till their final adjustment.

(d)

The calculation of the postage on account of redirection fees due on all redirected parcels received at a Head Office or a Sub-Office for delivery as well as the entries ( in the Redirected Parcels Postage Account ) of the total amount for each day including that of postage on parcels redirected again to some other Head Office, is a duty specially assigned to the Postmaster or the Sub-Postmaster who will be personally responsible for its faithful and correct performance.

(e)

The amount on account of redirected fees recovered on delivery of the parcels should be converted by either the Treasurer or a PA selected for the purpose by the Superintendent into postage stamps and affixed to the respective parcel receipts which should be shown to the Postmaster or Deputy or Assistant Postmaster for check of the Postage realised. The Postage stamps should then be defaced by the Parcel PA by means of the obliterating stamp in the presence of the Postmaster or Deputy or Assistant Postmaster, as the case may be.

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.

Note 1 – See also Note 2 below clause (b) to Rule 43. Note 2 – In cases where the duties prescribed in any or all of the clauses (8) to (10) of Rule 65 have been delegated to the Deputy or the Assistant Postmaster (Vide clause (a) below Note 2 to Rule 64) the responsibility regarding the verification of the accuracy of the accounts is shared to that extent by the Deputy or the Assistant Postmaster, as the case may be.

Schedules of Receipts and Payments

54.(a) A schedule in the prescribed form should be kept and written up daily, in duplicate or in triplicate, as the case may be, by means of carbonic paper, for each of the following classes of transactions:-

(1)

Unclassified receipts (Form ACG.6).

(2)

Unclassified Payment (Form ACG 6(a)].

(3)

Receipt on account of Postal Life insurance [Form ACG. 6(b)].

(4)

Payments on account of Postal Life insurance [Form ACG. 6(d)].

(5)

Payment of void money orders [Home Postal Accounts Circle issues)[ACG.(e)].

(52)

Railway Service /Family Pension

(53)

EPF

(54)

IMT payment

(55)

Severence amount

(56)

Commission paid to MPKBY

(57)

MIS Commission

(58)

PRESS

(59)

TD commission

(60)

Commission on SCSS

(61)

Commission on PPF

(62)

Commission paid to BPMs on SB Dep.

(63)

Commission paid to BPMs on TD Dep.

(6)	Payment of void money orders [Foreign Postal Accounts Circle issues)[ACG.6(i)].
(7)	Payment of void money orders [Home Postal Accounts Circle issues (ACG.(e)].
(8)	Payment of void money orders [Foreign Postal Accounts Circle issues(ACG.6(i)].
(9)	Payment to Head Record officers of the Railway Mail Service [Form ACG 6(c)].
(10)	Payment of Postal and Telecom & BSNL pensions (Forms Pen.3 and 4)
	separately for PPOs issued by the G.M. (Finance) Postal/Director of Accounts
	(Postal) and Controller of Communication Accounts (CCA).
(11)	Payments on account of commutation of Pensions (form Pen.3 and 4) separately
	in respect of authorities issued by the G.M. (Finance) Postal/Director of Accounts
	(Postal) and Controller of Communication Accounts.
(12)	Bills paid [form ACG 6(f)].
(13)	Remittances received from other Head offices/ Mail Motor Service Units
	(Form ACG6(g)]
(14)	Remittances made to other Head Offices/ Mail Motor Service Units [Form
	ACG.6(h)].
(15)	Schedule docket in respect of Buildings works [Form ACE.58].
(16)	Customs Duty and other Charges realised in Cash or articles received by Foreign