General

(c) Customs Duty and other Charges realised in Cash on Inward Foreign parcels or articles received by Foreign letter Mail- The entries in these schedules should be compared with the corresponding parcel receipts or assessment memoranda as the case may be. (d) Bills paid:- (e) Payment on account of Postal Life Insurance and RPLI, (f) deleted (g) Payments to Head Record officer of the Railway Mail service. (h) Payment of void money orders;- The entries in the schedules of void money orders paid should be compared with the corresponding paid orders. It should be seen that the totals of the Schedules of the foreign Postal Accounts Office have been correctly Summarised in that of the Home Postal Accounts Office and the total of all the different schedules therein agrees with the charges in the schedule of unclassified payment. (i) Unclassified payments:- its should be seen that the daily totals of the separate schedules relating to payment on account of void money orders,. Etc., have been correctly transferred to the schedule of unclassified payments. (j) Work charges:- The amount of each bill paid should be compared with its entry in the schedule Docket in Form ACE.58,. The totals of the items posted therein should agree with the charge in Head Office Cash Book. (k) Commission paid to authorised agents on sale of PO Certificates:- the entries in the schedule should be compared with the corresponding vouchers. (l) Schedules of LI Premia paid and consolidation of recoveries of premium:- This should be compared with the journal LI Premia.

33. Treasurer’s Cash Book:- The Head Postmaster should see that all sums (including stamps) actually received and paid by the Treasurer or Assistant Treasurer, wherever one is employed independently of the Treasurer are entered by him in his cash book that all receipts and payments are recorded in strict accordance with the instructions contained in Rule 31 to 38 that the total of the entries for the day on both sides of the Treasurer ’s Cash Book agree; and that the closing balance is written in words.

34. Miscellaneous Examination of Stock book of saleable Publications:- The Head

Postmaster should see that the amount realised by sale of Publications and books of forms etc. have correctly been credited in the accounts of the day.

35. Examination of acquittance rolls -All acquittance rolls of pay and allowances paid at the

Head Office and the subordinate office within its jurisdiction should be carefully, examined by the Head Postmaster in order to see (I) that they have been signed by the actual payees, and (ii) that for every payment exceeding Rs. 5000(except in the case of payments made at a place where the Indian Stamp Act is not in force), the signature of the payee has been taken across and adhesive revenue stamp of the value of Re. one and the stamp has been defaced with the date-stamp.

36. Check of memorandum of disbursement of pay and travelling allowances :-

(a) The Head Postmaster should check the correctness of the entries in the memorandum of disbursement of pay and travelling allowances by comparison with the amounts shown as disbursed in the acquittance roll and in the Overseer’s receipt for pay and road establishments on record. (b) On the last day of the month, the Head Postmaster should verify the totals of the money columns of the memorandum; and should compare the total amount for the month shown therein as actually disbursed with the total amount for the month charged to bills paid on account of the Post office establishment and general travelling allowance bills in the accounts of the Head Office. If there is any difference, the Head Postmaster should see that it is accounted for by the difference between the amount of undisbursed pay and travelling allowances of the previous month, credited by deduction from the post Office establishment bill and the general travelling allowance bills on which the payments were made in the current month and the amount originally drawn for payment in the