Postal Manual Vol. VIII - India Post

Clause 15. Comparison of balance of deposit account with entry in postmaster’s balance
sheet. – See that the balance for each day of the deposit account (A.C.G.-45) has been correctly
transferred to the detail of balance “Balance of the head Office deposit account” in the
postmasters’ balance sheet.
NOTE – The checks prescribed in clauses 15, 16 and 17 should extend over the whole
period since the balances were last verified by the Superintendent or the Inspector.
Clause 16. Comparison of balance of postmaster’s balance sheet with balances of s.o. and
b.o. summaries. – Compare the net balance of the s.o. summary and of the b.o. summary with the
corresponding entries in the postmaster’s balance sheet (A.C.G.-4).
Clause 17. Comparison of balance of postmaster’s balance sheet with balance of h.o.
summary. – Compare the daily closing balance of the h.o. summary (A.C.G.-1) with the net
balance of cash and stamps in the head office as entered in the postmaster’s balance sheet.
Clause 18. Verification of postmaster’s balance sheet. – See, for the period of your visit
and a few other dates, selected at random, whether the postmaster’s balance sheet (A.C.G.-4) is
correctly prepared and whether the total receipts and payment of head, sub and branch offices as
shown in columns 5 & 12 of the h.o. cash book (A.C.G/-4) are correctly entered against items 2
and 4 of the balance sheet. Verify by actual calculation that the amount shown against item 7 in
the postmaster’s balance sheet has been correctly arrived at. See also whether the postmaster’s
balance sheet is written up daily by the postmaster himself. Mention the dates selected for this
check.
Clause 19. Examination of audit objection statements. – Examine the objection statements
received from the Audit Office in each department of the office since the last verification and see
whether the objections have been properly dealt with. Mention the numbers and dates of the
objection statements still pending adjustment in the office.
Clause 20. Post Office Certificates. – (1) Examine the stock registers of postal certificates
(C.C.-12) and see that these are properly maintained. Satisfy yourself that all the entries made in
the stock registers since the last verification are correct by reference to the invoices received and
despatched and that the number of unissued certificates in the postmaster’s personal custody agrees
with the balance shown in the stock registers. Check the working stock with the counter clerk at
the time of your visit and satisfy yourself that it is correct. Satisfy yourself that the particulars of
invoices received on record, tally with those given in the list of invoices issued every quarter by
the Stock Depot to the Divisional Superintendents and First Class Postmasters vide rule 377(4) of
Posts and Telegraphs Manual, Volume VIII.
(2) Satisfy yourself that the number of the invoices received and despatched since the last
verification run in an unbroken series and see that for all invoices despatched acknowledgements
from the receiving officers are on record. Initial the last invoices checked by you to save re-check
at the next verification and mention in your note the serial number of the last invoice received in
the office and examined by you.
(3) Examine the office copies of the journals of postal certificates issued (C.C.-18) for at
least four days since the last verification with reference to the entries in the applications for
purchase or transfer of postal certificates and satisfy yourself that the amounts shown in the
journals were duly accounted for in the head office summary.
(4) Examine the office copies of the journals of Postal certificates discharged for at least
four days since the last verification with reference to the applications for purchase or transfer of