Postal Manual Vol. VIII - India Post

Clause 2. Check of undisbursed pay and other amounts in deposit.-
Immediately on arrival, see whether any amount is shown in the h.o. summary (A.C.G.-1)
on account of (i) undisbursed pay in deposit (head A) or (ii) miscellaneous sums received (heads B
and C) and if so, whether a corresponding amount is held in cash.
NOTE.- See Note 1 clause 1.
Clause 3.- Check of balance of articles in deposit.- Immediately on arrival at the office,
calculate the postage due on articles in deposit and satisfy yourself that the amount so ascertained
is correct by referring to the balance of the deposit account (A.C.G.-45) for the previous day and
adding thereto, and deducting therefrom, as the case may require, the postage due on articles
subsequently, received and despatched.
NOTE.- Be on your guard against unpaid letters posted in the office for despatch being
shown to you as letters in deposit.
Clause 4. Check of stock of Indian postal orders.- Prepare from the record in the stock
book (M.O.-60) a memo. , in form (M.O.-64) of unsold Indian postal orders, showing-
(1) the balance of unsold orders in the head office and its sub-offices on the last day of the
month preceeding your visit;
(2) the total receipts (if any) of each denomination from the Audit Office during the current
month up to the date of your visit citing the Number and date of the invoice;
(3) the total sales (if any) of each denomination at the head office and its sub and branch
offices during the current month up to the date of your visit;
visit;
(4) the balance of unsold orders in the head office and its sub offices on the date of your
(5) the balance of unsold orders in the head office.} Details of the
(6) the balance of unsold orders in the sub-offices } balance (item 4)
Count the number of Indian postal orders of each denomination actually in stock, in the
head office on the date of your visit, and tally the stock with the resulting balance entered in your
memo. Also compare the aggregate stock of each denomination authorised to be held be suboffices
with the resulting balance entered in your memo. If the stock and record are found to agree,
write a certificate to that effect on your memo. If there is any discrepancy, make note of it on your
memo. Sign and date your memo. and as soon as your verification is complete, despatch it to the
Audit Office enclosed in the service registered cover in which the memo. of monthly cash balances
referred to in clause 21 is sent.
NOTE.- If any Indian postal orders shown in the stock books as supplied to sub-offices during or
just before the verification of the stock have not been acknowledged by the sub-officers up to the date on
which the memo. for the Audit Office is prepared, record on the memo. an explanation of the difference
between the aggregate stock acknowledged by all the sub-offices in the last memo. of unsold orders
received from them, and the sub-office balance shown in the memo. Further, in order to guard against being
imposed upon, keep a note in you, memorandum book of the supplies which have not been acknowledged
by sub-offices and take the first opportunity to verify them.
Clause 5. Check of advance for quinine.- If the office has been authorised to sell quinine,
see immediately on arrival whether the cash in hand, plus the value of the unsold packets of