Consolidation of Accounts

(iii) Permanent advance for postage stamps

(iv) Miscellaneous receipts (a) The sanctioned amount of the advance for postage stamps (a) Balance of yesterday In the case of subRecord Offices and Head Record Offices having mail offices under them. (e) The amount actually in hand in stamps and in cash

(b) Amount received today ( c)Totals of items (a) and (b) (d) Amount remitted into Post Office today (e) Cash balance in hand.

Note 1:- The amount received by money order by each Record Officer and Sub-Record Officer, to recoup the permanent advance for contingencies, should be added to the balance of the advance in hand in cash and the total entered in the cash abstract, in which the amount represented by vouchers and the balance held in cash up to the close of each day should be shown.

Note 2:- Cash abstract of Record and Sub-Record Offices will be kept by the record and Sub-record Clerk respectively and of the Head Record offices by the Accountant. Before signing the cash abstract at the close of each day, the Head Record Officer should verify each entry recorded therein.

Receipts 71. The receipt and disposal of all miscellaneous sums received by the officials of the Railway Mail Service from various sources should, as soon as the transactions take place, be entered in a register ( Form ACG.-40) At the close of each month an extract from this register should be forwarded to the Superintendent of the Railway Mail Service Division concerned for information. 72. (a) All miscellaneous sums received from the various sources should be paid into the local Post Office and a receipt obtained from the Postmaster, When any portion of the amounts remitted into the Post Office represents refund in cash by the officials towards General Provident Fund advance, Cycle advance, Festival advance etc., complete details should be given so that similar detail may be furnished by the Post office in the schedule of unclassified receipts to facilitate correct classification in the Postal Accounts office. (b) The Postmaster’s receipt for any amount under items (I) to (iv) paid into the local post office should be forwarded in original to the superintendent who is

responsible that the sums received are duly credited to Government and are also shown in the monthly statement of miscellaneous receipts to be submitted by him to the Postal Accounts office concerned for verification and return (vide Rule 161 of the Posts and Telegraphs Manual Volume VIII).

Submission of Accounts to Postal Accounts Office

73. At the close of business on the 15th and on the last working day of each month, the cash book should be closed and the cash account (Form ACG.-36) for the Postal Accounts Office prepared. The cash account should be an exact copy of the cash book. It should be signed by the Head Record Officer and despatched to the Postal Accounts Office by first post and next day in an account envelope registered on Postal service. The cash account should be accompanied by the original bills entered in it. In each account envelope should be included a list of contents (Form ACG.31) showing what documents are forwarded; the duplicate of the list should be retained in the Head Record office.

Copies of all bills prepared by the Head Record Officer (including monthly contingent bills) should be kept on record, the Post office receipts for the money orders issued in connection with each bill being also filed with it.