Postal Manual Vol. VIII - India Post

eceived up to the last day of your visit keep a note in your memorandum book of the unacknowledged
amounts and satisfy yourself, by reference to the sub-offices concerned, that the remittances were actually
sent to them.
Clause 12. Comparision of B.O. Summary with branch office daily accounts.-(1) Examine
the BO. daily accounts [A.C.G.22(a)] received during the period of your visit and for at least four
other dates, selected at random, since the last verification and carry out the same checked with
regard to the entries in the b.o. daily accounts and the balances acknowledged by branch offices,
by a comparison with the b.o. Summary [A.C.G.3(a)], as that prescribed in the preceding clause for
s.o. daily accounts. See whether the b.o. daily accounts are properly prepared and filled up and
whether they have been properly disposed of and signed by the sub-account clerk, and the
postmaster. Mention in your note the dates of the B.o. daily accounts selected for examination.
(2) Examine the registers (MS.-85)of the village postmen who attend the office during your
visit and see that the balances due from them are correctly entered and acknowledged by them in
the BO. Summary.
(3) See, for the period of your visit and the other selected dates, that the daily totals of the
b.o. summary are correct and that they are correctly transferred to the H.O.cash book.
NOTE 1.- See Note 1 below the preceding clause.
NOTE 2.- If any cash remittances shown in the treasurer’s cash book. (A.C.G.-2) as sent to branch
offices on the date of your arrival, or any earlier date subsequent to the date of the b.o. slips cited in the b.o.
daily accounts received on the first day of your visit, have not been acknowledged in the b.o. daily account
received up to the last day of your visit, keep a note in your memorandum book of the unacknowledged
amounts and satisfy yourself, by reference to the branch offices concerned that the remittances were
actually sent to them.
Clause 13. Check of postage, cash and stamps in transit between the head office and its
sub-offices.-(1) For four dates, selected at random, since the last verification, compare the enteries
in the s.o. summary (A.C.G.-3) relating to postage in transit between the head office and its suboffices
with the corresponding entries in the pencil copies of thes.o. slips on record and in the
treasurer’s cash book (A.C.G.-2). Verify the total amount of postage cash and stamps in transit
between the head office and its sub-offices shown at the foot of the s.o. summary, and see that it is
correctly transferred to the postmaster’s balance sheet. Satisfy yourself by reference to the daily
accounts that the postage, cash and stamps shown as in transit on the dates selected have been duly
acknowledged. See whether the columns of the s.o. summary which are to be filled in by him.
Mention in your note the dates selected for these checks.
(2) During the period of your visit, check the entries in the s.o. summary relating to
remittances between sub-offices. Keep a note in your memorandum book regarding these entries
made in the s.o. summary on the first day of your visit and, if any of these items have not been
acknowledged in the daily accounts received upt to the last day of your visit, satisfy yourself by
reference to the sub-offices concerned, that the unacknowledged remittances were actually sent to
them.
Clause 14. Check of postage, cash and stamps in transit between the head office and its branch
offices. – Carry out the same checks as those prescribed in paragraph (1) of the preceding clause
with regard to entries in the b.o. summary [A.C.G.-3(a)] relating to postage, cash and stamps in
transit between the head office and its branch offices for four dates, selected at random, since the
last verification, and see that the total amount shown at the foot of the b.o. summary corresponds
with that transferred to the postmaster’s balance sheet. Mention in your note the dates selected for
these checks.