Gist of rules from Volume VI Part III for examination purpose
1. BO daily account exchanged between either BO and HO or BO and SO (2).
2. Whenever a voucher that is required in support of an entry in the daily account, is not received in the account office, a note of the irregularity should be made in the error book and a remark should be written by the sub-account assistant on the daily account against the particulars of the missing. (4)
2. BO sent to its account office is BO daily account.
3. Sub office sent to Branch office BO is BO Slip.
4. Head office sent to SO is SO Slip.
5. SO slip prepared in HO by Sub account assistant.
6. SO slip prepared in duplicate .
7. If the voucher is not submitted on the call, or no explanation is afforded by the Sub office or Brach offices concerned for withholding the voucher, the case should be reported to the Divisional Supdt.
8. If the item of account cannot be properly classified in the account office it should be credited under UCR or taken as UCP. (4)
9. A cash office is a sub office which, in addition to performing the ordinary work of sub office. Those offices are made cash offices to other sub office. Ordinarily every SO situated at a treasury station will be required to act as cash office with the sanction of Suptd of Post office. (7)
10. When an urgent demand for additional funds is received form a sub office, after the daily account bag for the office has been dispatched an urgent demand will not be entertained in any case after bag dispatched and remittance if possible should be dispatched through special carrier. (10)
11. The sub post offices should keep funds by drawing from the treasury in the case of SO situated at treasury station; by remittances from another SO and by remittances from the HO. (11)
12. The arrangements exist for the disposal of surplus collection at SO are
i) By drawing to the treasury in the case of SO situated at treasury station
ii) By remittances to another SO
iii) By remittances to the HO (12)
13. SO slip prepared in form PA 3 by HO to each of its SO in every day enclosed in the account bag. Amount with details, of cash (including stamps) sent to the SO should be mentioned. The balance of list of daily account received from the SO and accounted for in the HO. Particulars of documents and serial number and value of Postal order, sent to SO (18)
14. An account bag from the SO to HO contain i. The SO daily A/c, MO issue journal, MO paid list. ii) List of SB transactions/List of SB documents iii) Memo of IPO, Certificate, issued and discharged iv) A rolls, daily list of PLI premia collected and paid.
15. An account bag from the Head Office to Sub office contain i) The SO slip , ii) A cash bag containing cash including postage stamps iii) IPO, Saving certificate, for sales iv) SB Slip (SB 27), BO daily account after check, Blank MO forms for sale
16. Ordinarily cash in excess of Rs 250 should be enclosed in a cash bag (23)
17. When a remittance is made to a SO through a special carrier, in which document a remark should be written for the information of SPM as to how the money was sent in the SO Slip (23)
18. In sub offices cash received through special carrier a receipt for the sum should be given Carrier's book or dairy (23)
19. On return of the carrier to the HO the Treasurer should be examine the dairy or book of the carrier to see that a receipt for the remittance has been obtained by him and initial it with date in token of having carried out the examination. (23)
20. When no cash bags are enclosed, the account bags will be closed and sealed by Sub account assistant.
21. When any remittance of cash/stamp are enclosed, the account bag the treasurer should then enclose the cash/ in the cash bag in the presence of the Sub account assistant and close and seal it also in the presence of the sub account assistant. (27)
22. The SO daily account is prepared by the sub postmaster himself.
23. Reasons for holding cash balances in excess of the prescribed maximum an below prescribed minimum and the reasons for holding stamps balances excess should be recorded in Remarks column of daily account .
24. The following particulars should also be furnished on the reverse of the daily account.
i. Details of remittances received and sent from or to HO or other SO
ii. Particulars of UCR , UCP, bills paid , reason for holding cash/stamp below minimum or excess maximum
iii. Requisition for postage entered in remarks column
iv. All documents sent to along with the daily
25. SO summary in Head office is prepared by Sub account assistant
26. The purpose of maintaining the SO summary is
i) For consolidating the monetary transaction of the SOs in account with it
ii) To check the transaction of the SOs including the branch offices in account with them.
iii) To watch the cash and stamps and postage due in transit between the HO and the SO under it.
27. When the amount held in cash by a SO exceeds the authorized max balance and cash is held below the authorized balance are required to be brought to the notice of the postmaster by the sub account assistant. (58)
28. Remittances from a branch office to its account office are either sent by post or through carrier eg. Postmen, Village Postmen or Overseer's.
29. Registered bag containing cash bag should be sealed by Insured seal.
30. BO account bag received in the account office should be opened by Treasurer in presence of Sub account assistant.
31. Cash bag received in account office should be opened by Treasurer in the presence of sub account assistant.
32. Remittance exchanged between two sub offices entered in SO summary at HO (46).
33. When incorrect items are noticed in a sub office daily account, the daily account received from a SO should be returned for rectification of errors.
34. Cash bag should be sealed by Cash seal.
35. A BO bag sent a branch office by its account office must always contain BO slip and it may contain Money order for payment, Cash bag containing cash/stamp, SB document, and saving certificates (61)
36. Contents of BO bag sent by the BO to its account office must always contain BO daily account and it may contain Paid and unpaid Mos, and Cash bag with or without cash. (65)
37. The following entry will be made in BO.
i) To invoice remittance noting the details of cash (including stamps) sent to the branch office.
ii) To confirm the accuracy of the daily account last received from the BO by entering the balance in words and figure of last BO daily account .
iii)To note the particulars of articles, documents, account office receipts, sent to the branch office.
iv) To give instructions to the BPM whenever necessary. (63)
38. BO Slips are prepared in Duplicate. (63)
39. Entries in BO slip are made and signed by Sub account assistant . (63)
40. Acquittance rolls should be signed by Postmaster, HO and forwarded to sub/ branch offices for effecting payment. (91)
41. The acquittance rolls should not be detained in the SO beyond the Tenth day of the month in which the pay is disbursed. (91)
42. Authorized balance to SO are fixed by Supdt of Post office. (102)
43. The duties of Head postman is
i) To convey cash from and to the treasury or town Sos
ii)To take out for delivery article that have been returned by other postman as unclaimed or refused
iii) To work in the place of any postman who is temporarily absent (106)
44. Village postman register.
i) Village postman register is Form 85 is kept by each postman.
ii) Address of the all article a/w No is to be entered in the register.
iii) The postage due on the unpaid article is to be entered in this register. (135)
45. Village postman book
i) Village postman book is form 86 should be kept by each village postman.
ii)Before proceeding on his beat, the village postman must enter in it the date and day of the week on which he leaves the post office and the names of all villages that he required to visit.
iii) As each village is visited, the village postman should obtain the signature of the Headman or other responsible person with date and time. (136)
46. The cash bag should always be sent to the account office by the BPM enclosed on the BO daily account.
47. BO Journal in form Pa 5 kept in all Bos.
48. Book of BO receipts containing 100 printed serially numbered receipts in duplicate is supplied to the BO.
49. A note of the wanting voucher that is required in support of an entry in the daily account should be made in the remarks column of the so. or BO. summary against the office concerned and should be copied from day-to-day till the receipt of the voucher. [Rule 4 - VI Part III]
50. An Account bag from the Head Office to the sub-office will contain the S.O. slip and that from the sub-office to the Head Office will contain the S.O. daily account.
51. When a remittance to a so is to be sent through a postman, overseer, or other subordinate, in excess of Rs. 250 should be enclosed in a cash bag. [Rule 23 - Part III]
52. The account bag by a Head Office to its sub-offices must contain a S.O. slip. [Rule 17 - VI Part III]
53. If the remittance is to be enclosed in a cash bag, the money together with a memo. Giving full particulars of the remittance should be placed inside the bag and the bag should be closed and weighed in the presence of the carrier. (R-171-172-Vol VI Pt-III)
54. The sub-account assistant should immediately bring to the attention of the postmaster whenever he notices the cash balances of a S.O. including the amount with its village postmen, is (i) in excess of the maximum, or (ii) less than the minimum, limit fixed for the purpose. [Rule 58 -VI Part III]
55. The visit book should then be initialled by the sub-account assistant. [Rule 78 - VI Part III]
56. Book of B.O. receipts containing 100 printed serially numbered receipts in duplicate is supplied to the branch offices for booking Money Orders, Regd./Insured Letters, Parcels & V.P. articles.
57. Yearly village return should be kept in form MS.88 by the BPM.
58. A Branch Office Journal is a record in form Pa-5, kept in all Bos. There is no separate aggregate limit in respect of money orders that may be entrusted for payment to a postman or village postman.
59. A cash office is a sub-office which, in addition to performing the ordinary work of a sub-office, serves as a depot for cash, which it supplies to or receives from other sub-offices. [Rule 7 - VI Part III]
60. An account bag is exchanged between sub-office and its Head Office to enclose cash and articles and documents connected with accounts.
61. The account bag will be retained by the treasurer where there is remittance, until the time for dispatch, when it will be handed over by him under receipt to the sorting or mail department, as the case may be. [Rule 27 –Part III]
62. The liabilities of a sub-office will comprise of the total amount of the M.Os., warrants of payment and acquaintance rolls remaining unpaid in the S.O. [Rule 31 - VI Part - III]
63. If any incorrect account item is noticed in the sub-office daily account, or if the account items in the daily account have been incorrectly totalled or if an incorrect opening balance is brought forward in the daily account or if the closing balance is incorrectly struck, the correct amount should be entered in the accounts of the Head Office; but the sub-post-masters figures in the daily accounts should not be corrected or altered in any way. [Rule 54 - VI Part III)
64. The authorized balances of a S.O. consist of (i) the maximum and maximum amount of money that should and can be held on any day, and (ii) the maximum balance to be held in postage and other (non-postal) stamps and day. [Rule 102 - VI Part III]
65. The cash bag should be weighed and the weight noted both in words and figures in the 'Remarks' column of the B.O. account, on the label of the bag and on the B.O. daily account.
66. The cash bag should always be sent to the account office by the BPM enclosed in the B.O. bag.
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