(b) The actual balances held in cash and postage and other (non-postal) stamps and reply coupons at the close of each day, together with authorised balances must be entered in a weekly statements of balances in the prescribed form and submitted punctually on the 1st, 8th, 16th and 24th of every month to the Superintendent or the Senior Superintendent of Post Offices as the case may be, but the Head Offices under the administrative control of the Head of Circle should submit the statement of balances to the circle office for scrutiny etc.. The statement of balances in respect of the latter Head Offices should after scrutiny in the circle office, be forwarded by it to SPOs/Sr. SPOs concerned by whom the balances of the Head Office are periodically verified. If the maximum balances, whether in cash or stamps, is exceeded on any day of the week, the reason recorded at the foot of the Postmaster’s Head Office summary should be copied on the reverse of the statement. Note 1:- In order to determine whether the maximum balance in cash has been reached, the Head Postmaster should take into account actual existing liabilities such as applications to withdraw from savings bank accounts, money orders received for payment, and remittances ordered to subordinate offices, but not probable liabilities, as the probable receipts and disbursements of the office must have already been taken into account by the officer concerned in fixing the authorised balances. Note 2:- The memorandum of authorized balances should be readily available for scrutiny. Note 3:- The Head of Circle/Region may authorise Sub-offices to keep cash in excess of the authorised maximum on the working day immediately preceding the day of payment of pay and pension provided he is satisfied that the Sub offices so authorised cannot conveniently obtain cash for disbursement on the first of the month or do not receive sufficient cash in their transactions with the public. In all such cases the Sub Postmaster should record on the reverse of the Sub office Daily Account the reasons for keeping cash in excess of the prescribed maximum limit. 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)
(c)
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 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. 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.
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