Postal Manual Vol. VIII - India Post

Postal Certificates and satisfy yourself that the dates of discharge have been correctly noted in the
application for purchase or transfer of Postal certificates as the case may be.
(5) Prepare a memo of postal certificates lost, destroyed, spoilt, etc., before issue, during
the whole period since the last verification. Sign and date your memo. And despatch it to the
Audit Office in a service registered cover as soon as your verification is complete. Attach the
receipt for the registered article to your note.
Clause 21. Preparation of memo. Of monthly cash balances.- After carrying out the
verifications prescribed in clauses 15, 16, 17 & 18, prepare a memo., in form Inspn.-4 showing the
balance of the h.o. cash book (item 5 of the postmaster’s balance sheet) on the last day of each
month for the whole period since the last verification, sign the memo. And despatch it to the Audit
Office in an envelope registered on service. Attach the receipt for the registered cover to your
note.
NOTE.- If the date of the h.o. summary balance which was taken as the basis of the check prescribed
in clause 1 is not the last day of a month, thoroughly check all the items totals and balances of the h.o. cash
book and postmaster’s balance sheet in the manner prescribed for head postmaster in the Posts and
Telegraphs Initial Account Code Volume I, for at least one day in each week from the beginning of the
month up to the date referred to initialling item 5 of the postmaster’s balance sheet for each day.
Clause 22. Verification of statements of balances.- Take up the statements of balances of
the office (Pa.-16) and satisfy yourself that the entries correspond with the entries in the h.o.
summary (A.C.G.-1) and also, as far as possible, that the explanations given for exceeding the
authorised maximum balance are bona fide. Note details of any discrepancies observed in
connection with these explanations and send the statements concerned to the Head of the circle,
attached to the copy of the remarks in the order book in the case of a first class head office or make
proper investigation into the matter in the case of any other head offices. The statements that are
in agreement with the h.o. summary should be destroyed after check.
Clause 23. Check of recoveries for articles of stock lost or broken. – Taken up the
certificates of credit furnished by the postmaster ( See 210/1) for ten dates selected at random
since your last verification and see that all the items contained therein have been credited in the
schedule of unclassified receipts. Mention in your report the dates selected for this check.
Clause 24. Examination of service books. – See in a general way that there is a service
book in the office for every official (who is required to keep a service book) for whom pay has
been drawn in the last establishment pay bill. Satisfy yourself by checking 5 per cent of the books
taken at random, that they have been regularly written up and attested. See also whether
inspection of the service books by their owners has been carried out under the supervision of
responsible officials and satisfy yourself whether as a token of his scrutiny and acceptance of
entries in the service book the owner has signed his name in the relevant column of the service
book and the official who supervised the scrutiny has endorsed the signature as evidence that the
scrutiny was conducted under proper supervision. See also whether the nationality certificates of
newly appointed non-gazetted officers having European names have been pasted on the first page
of the service books.
NOTE. – The head of the office is personally responsible that the service books and service rolls in
his custody are punctually and correctly written up. The Superintendent will report any irregularity in this
respect that comes to his notice to the Postmaster-General.
Clause 25. Verification and attestation of service rolls. – See in a general way that a service
roll (S.Y. 262) is properly kept in respect of every official on whose behalf this record is