Postal Manual Vol. VIII - India Post

BY S.P.O.s
or D.P.S.
By Inspectors
Presidency of Chief Head Offices 8 5
1 st Class Head Offices 6 3
2 nd Class Head Offices 4 2
Clause 1, Check of Cash balance – (1) Immeidately on arrival at the office take over all the
money, postage and other (non-postal) stamps, reply coupons, and cheques found in the office,
whether in the office safe or safes or with the postmaster, treasurer or any of the clerks. When all
the money, stamps, reply coupons and cheques are placed before you proceed to count the money
and calculate the value of the stamps, reply coupons and cheques with the aid of a memo. (to be
prepared to you). Showing in whose custody the various sums of money and values of stamps,
reply-coupons and cheques were found. Mention in your note the amount found in the office.
Showing seperately the amounts represented by (i) cash, (ii) postage stamps, (iii) other (nonpostal)
stamps, (iv) reply –coupons, and (v) cheques.
(2) Satisfy yourself that the amounts so ascertained represent the cash, stamps, and replycoupons
that ought to be in the office, by referring to the last balance shown in the h.o. summary
(A.C.G.-1) and adding thereto, and deducting there from, as the case may require, the amounts (if
any) since received and paid out by the treasurer, money order clerks and savings bank clerk, as
shown by the treasurer’s cash book (A.C.G.-2) and by the records of the money order and savings
bank departments. In every case, amount (neither more nor less) ought to be found in the office
represented by money, stamps and reply-coupons. Enter in your note-
(A) the last closing balance of the h.o. summary.
(B) the subsequent receipts up to time the counting of the cash is taken up;
(C) the subsequent disbursements up to the time the counting of the cash is taken up;
(D) the difference between the sum of times A and B and item C. (This amount should be
in the office in cash and stamps in representation of the cash balance).
Write the last closing balance of the h.o. summary (item A) and of the treasurer’s cash
book in words, under your signature, at the foot of the h.o. summary and of the treasurer’s cash
book for the date concerned.
(3) See also whether the stock of postage stamps of each denomination is sufficient and in
good condition.
(4) See also that the register of cheques in form A.C. G.-28is properly maintained by the
treasurer and satisfy yourself with reference to the relative documents that the cheques received
have been correctly accounted for and disposed of.
NOTE 1.- Insist upon having all the cash, stamps, and reply-coupons in the office made
over to you before you proceed to carry out this check and do not allow any portion of the cash or
stamps or cheques to be removed until the check (including that of the amounts referred to in
clause 2 and 5) has been completed; otherwise the same amount may be made to do duty more
than once.
NOTE 2.- If you find the cash short to any serious extent, inform the Postmaster-General at
once by telegraph.