Postal Manual Vol. VIII - India Post

(4) The second inspection, which should follow the first after a reasonable interval, should
be of a general nature, but in addition, the examination prescribed by questions 1, 2, 4, 5, 22, 3, 24,
113, 116, 117, 168, 178 and 188 of the Sub-office. Inspection and questions 1, 2, 3, 6, 16, 20, 97
and 98 of the Branch Office Inspection in the Collection of Inspection Report Forms must be
carried out. The object of this second inspection will be not only to see whether the defects
discovered in the first inspection have been remedied, but also to see that the work of the branches
as indicated by these questions is in order in all respects. The average time for this inspection
should be two days in the case of head offices and one day in the case of other offices. The notes in
this respect of this inspection also will be written on plain paper and kept on record in the
Superintendent’ office after being signed and dated by him.
(5) When the inspection is completed, a copy of the remarks recorded in the order book
(M.S.-8) of Head Offices only should be forwarded to the Head of the Circle. In the case of suboffices
in charge of time scale selection grade officials, any serious irregularities noticed at the
inspection should be reported seperately to the Head of the Circle.
NOTE 1.- See rule 21.
NOTE 2.- In the case of the combined office, the Superintendent should be guided in his inspection
of the Telegraph branch of the office by the standard questions relating to such inspection and all
irregularities noticed should be recorded in the order book. A copy of the remarks recorded in the order
book after inspection of the office in its capacity as a post office should be forwarded to the Head of the
Circle.
NOTE 3.- During the curtailed inspection of the telegraph branch of a combined office all the
questions of collection of post office Inspection Report are to be answered.
239. Verification of balances of head offices.-(1) The Superintendent must thoroughly
and completely verify the balances of all the head offices within the limits of his division twice in
every twelve months, at intervals of about six months. One of the verification of the balances of
second class head offices should be carried out at the time the offices are inspected. When
verifying the balances the Superintendent should make notes of the verification on plain paper in
the form of replies to the standard questions which should be referred to by their numbers. Any
remarks that may be called for, apart from the answers to the questions, should be added at the end
of the notes and the notes should be signed and dated by the Superintendent and kept on record in
his office. The average time required for each verification should be determined by the Head of the
Circle in the light of the local circumstances. When the verification is completed, a copy of the
remarks recorded in the order book (M.S.-8) should be forwarded to the Head of the Circle. In
preparing replies to the question, the Superintendent should guided by the instructions contained in
the following clauses:-
NOTE 1.- Whenever in clauses 1 to 21, the words “last verification” occur, they refer to the actual
last verification, whether by the Superintendent or by the Inspector.
NOTE 2.- An Inspector will not verify the accounts of a head office in the month in which they
have been verified by the Superintendent and ordinarily not in the month immediately preceding or
following it. When the Superintendent proposes to verify the accounts of a head office, he should intimate
the fact confidentially to the Inspector and that officer will arrange to make his own verifications at suitable
items.
NOTE 3.- An Inspector who is specially authorised to inspect a small head office may also be
authoriesed to make, at the time of the inspection, a complete verification of the accounts of that office.
NOTE 4.- The average time required for each verification should be determined by the Head of the
Circle in the light of local circumstances, the following being considered as a guide:-