Fees for window delivery tickets and for post boxes and bags rented

(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 SubPostmaster 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)].