Registered articles of letter mail . 16 &17 Posting of registered Newspaper without prepayment of postage

(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