Postal Manual Vol. VIII - India Post

quinine represents the amount of advance sanctioned. Enter in your note the amount held in (a)
cash and (b) quinine.
NOTE.- See Note 1 to Clause 1.
Clause 6. Examination of HO. summary.- Examine the HO. summary (A.C.G.1) and satisfy
yourself that it is properly kept by the treasurer himself, that the entries in it are made daily and
that it is signed, before the office is closed by the treasurer and the postmaster.
Clause 7. Examination of entries under heads B and C of HO. summary.- Examine the
entries made under the heads B and C of the h.o. summary during the period of your visit and see
whether any of the amounts could have been brought to account on the day of receipt. Also check,
in the manner indicated below, the entries under those heads for at least four dates, selected at
random since the last verification to see whether there has been any tendency on the part of the
office to keep sum of money unnecessarily out of account-
(1) As regards the entries under head B, see whether there is any explanation written in
the error book regarding the delay in the issue of the money orders and test the correctness of these
explanations, so far as is possible, by making enquiries as to the hours at which the postmen used
to return to the office at the time the entries were and made referring to the postmen’s books to see
whether the sums in question really represent amounts paid in by postmen on account of valuepayable
articles delivered. See also whether the entries were cleared as soon as possible. The same
amount ought not to appear a second time under this head.
(2) As regards the entries under head C, if there are any which form part of the regular
form part of the regular accounts (such as amounts received for the issue of telegraphic money
order after the closing of the money order journals) ascertain by such inquiries as may be possible
and by reference to such records as may be available, whether the sums were received at a time
when it was impossible to bring them at once to account.
Mention in your note the dates of the entries selected for examination.
NOTE.- If the balance of the h.o. summary on the date prior to your arrival at the office was taken
as the basis of the check you prescribed in clause 1, take that date as the first day of the visit and include it
in the period over which the check prescribed in this clause should extend, and also in any of the succeeding
clauses where the “period of your visit” is fixed as the period of check. In all these cases take the date on
which the checks prescribed in clauses 1 to 21 are completed, as the last day of the visit.
Clause 8. Check of fees for window delivery tickets and for post boxes and bags permits.-
For a few dates selected at random since the date of the last verification, compare the sums shown
in the register of window delivery tickets and post boxes and bags permits (M.-23) as having been
realised on account of fees for such tickets issued and the permits for the post boxes and bags
rented with the corresponding credits in the schedule of unclassified fee has been credited in the
accounts of the head office for every tickets issued and for each post box and bag rented. Mention
the dates selected for this check.
Clause 8-A.- Select four dates and see by reference to the Daily list of Collections (A.C.E.-
104) and the office copy of receipt (Eng.-9) that the receipts of telephone revenue were correctly
shown.