Daily Adjustment of Treasurer’s Accounts

Treasury passbook, or if more than one pass-book is kept by the head office, with the sum of the daily totals of (1) drawings and (2) remittances of all the pass-books. 27.Comparison of Head Office Cash Book with journals of British/Irish Postal Orders paid:- The Head Postmaster should compare the aggregate daily total of the Head Sub-office and Branch Office transactions in the journal of British Postal Orders paid with the aggregate total against the time “British Postal Orders paid” in the Head Office Cash Book. A similar comparison should be made by the Head Postmaster in respect of Irish Postal Orders paid.

27-A).Comparison of Head Office Cash Book with journals of Indian Postal Orders sold and paid:- The head Postmaster should compare the aggregate daily total of the head office and Sub-office, transactions in the journal of Indian Postal Orders sold with the aggregate total in the Head Office Cash Book against the item “Indian Postal Orders sold”. He should also compare the aggregate daily total of Head office and Sub-office transactions in the journal of Indian Postal Orders paid n Head Office Cash Book. The aggregate totals of the journals of Indian Postal Orders sold and Indian Postal Orders paid and the aggregate totals in Head Office Cash Book should also be verified.

28.Check of entries against items Savings Bank Deposits and withdrawals in Head Office

Cash Book:- The Head Postmaster should compare the aggregate totals in the Head Office Cash Book against the items Savings Bank deposits and withdrawals with the aggregate totals of all the corresponding transactions in the Savings Bank journal. The aggregate totals of the journal should also be verified.

29.Check of entries against items purchase of National Savings Certificates and Discharge

of Cash/National Savings Certificates in Head Office Cash Book:- The Head Postmaster should compare the aggregate totals in the Head Office Cash Book against the items “Purchase of National Saving Certificates” and Discharge of Cash /National Saving Certificates” with the aggregate totals of all the corresponding transactions in the Cash /National Saving Certificate journals. The aggregate totals of the journal should also be verified.

31. Check of balance in Postmaster’s Balance Sheet:- The Head Postmaster should compare the balances shown in his balance sheet as due from subordinate offices and village postmen and the net balance of cash and stamps in his/her own office with the corresponding entries in the Head office, Sub-office and Branch Office summaries. He/she should also compare the entries in his balance sheet showing the total postage, cash and stamps in transit with the corresponding entries in the Sub-office and Branch Office summaries. After he/she has worked out his/her balance sheet and satisfied himself/herself that the balances shown in the balance sheet agree with the corresponding entries in the Head office, Sub-office and BO

Summaries, he/she should sign the certificate at the foot of the balance sheet. Note 1:- The Head Postmaster must clearly understand that the signing of the certificate is not a matter of mere routine and that he will be held personally responsible for any errors that may be brought to light after he has once affixed his signature to the certificate. Note 2:- In every case the Head Postmaster should personally prepare the balance sheet. He/she will be fully responsible for the correctness of the entries therein made as well as various totals in the H.O.Cash Book. Note3:- See also note below clause (b) to Rule 43.

32. Check of Schedules of receipts and payments- The Head Postmaster should check the entries in the schedules of receipts and payments in the following manner:- (a) Transfers from other Head offices- The amount shown in the schedule remittances received from other head office should be compared with the remittance advices on file. (b) Transfers from other Head offices- The amount shown in the schedule remittances made to other head office should be compared with (i) the counterfoils of the remittances advices of the date of remittance, and (ii) the remittance acknowledgements when received.