i) ii) iii) iv)
Balance of last month (including those at Sub and Branch Offices). Number received from the G. M. (Finance) Postal, Kolkatta during the month. Number sold during the month (including those at Sub and Branch Offices). Balance remaining unsold (including those at Sub and Branch Offices) on the last day of the month.
Note: in the case of the transactions during the month of March these entries should be made only in the supplementary Cash Account submitted to the Postal Accounts Office,(see Rule 58). (d) When the Cash Account and the Cash Balance Report have been prepared in the manner prescribed above, they should be signed by the Head Postmaster and dispatched to the Postal Accounts Office, in an account envelope (registered) in the prescribed in Postal Manual, Volume VI, Part-III except in the case of the Presidency towns where the cash balance report may be prepared by the APM(Accounts) and checked and signed by the Presidency Postmaster. Note: 1:A copy of the entries referred to in clause (c)above should be made at the bottom of the Postmaster’s balance sheet for the last day of each month. Note:2:- The duty of checking the Cash Account and submitting it to the Postal Accounts Office, may under the orders of the Head of circle, be delegated to the APM (Accounts). The Cash Balance Report must, however always be prepared wholly by the Postmaster himself. 56. It is very necessary that the Cash Balance Report should be prepared correctly and carefully. The most common error is to omit details against entries 4(i) and (ii), thus making the horizontal totals arithmetically inaccurate, and therefore useless to the Postal Accounts Office for the purpose for which they are needed. Note: It should be borne in mind that clause (3) of the certificate in the Cash Balance Report requires the Postmaster to state what cash (if any) he holds on the last day of the month apart from “ and in addition to” the general cash balance, and to furnish details of the amount in the blank space at foot of the report. The details (if any) should, therefore, be fully and clearly stated in the blank space at the foot of the report to enable the Postal Accounts Office to understand why the amount was kept apart from the general cash balance. Clause (6) of the certificate makes it clear that the only remittances to be detailed are those for which the ordinary time of transit has not expired at the time the Cash Balance Report is sent out, and not all the remittances which were in transit at the close of the month. Great care should be taken to trace, as far possible, all remittances in transit before the report is sent out and to detail only those few items which owing to the Daily Accounts being still in transit, can not be so traced.
Statement of Balances 57(a). The Head Postmaster is responsible that the balances in cash and postage and other (non-Postal) stamps and reply coupons retained at the close of the day are within the limits fixed by the Head of Circle/Region or by the Sr. Superintendent of Post Offices or by the Superintendent, as the case may be. It may be necessary to keep cash in excess of the authorized maximum when the local Treasury/ Bank is closed for holidays or when the excess cash is required to meet actual liabilities or to disburse pay at the end of a month; but in every such case the reason for keeping cash in excess of the limit should be recorded in the Head Office Summary. If it is necessary to keep stamps in excess of the limit it should be recorded in the Head Office Summary. If it is necessary to keep stamps in excess of the authorised maximum limit the reasons therefor should also be similarly recorded in the Balance Sheet. If the balance in cash falls below the authorised minimum, the reasons therefor should also be similarly recorded in the Balance Sheet.
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