Postal Manual Vol. VIII - India Post

prescribed to be maintained; and for this purpose check 5 per cent of the rolls taken at random.
Attest the entries in the service rolls that have been verified, by your signature, adding the date
below it.
NOTE 1. – See Note to clause 24.
NOTE 2. – The check prescribed by this clause is not required in the case of a first class head office.
Clause 26. Examination of character sheets and gradation lists. – See whether the character
sheets (App.-10) and gradation lists [Est.-27(s)] are properly written up to date and kept in the
personal custody of the postmaster. Whether the declaration(s) (Rule 16 of Vol.IV of P and T
Manual), have been obtained from all departmental officials concerned and kept properly with
their character sheets.
NOTE. – The officer deputed to verify the balances of a first class head office is not required to
apply the check prescribed in this clause.
Clause 27. Check of security bonds. – Ascertain whether the names of all the officials, as
furnished in the latest available acquittance rolls, are noted in the register of Security Bonds and
then check the register with the bonds in the custody of the Postmaster and note whether every
official required to give security has done so. Also see whether the declaration (Rule 16 of Vol.
IV, of P. and T. Manual) has been obtained from all Extra Departmental Agents concerned and
kept properly with the security bond. Also see whether the enquiry papers relating to the character
and antecedents of all Extra Departmental Agents (except those for whom such enquiries have
been dispensed with) have been kept with their Security Bonds, those relating to Extra-
Departmental Agents who are exempted from furnishing security being kept along with the
Security Bonds of other officials in the place where the bonds would otherwise have been kept.
NOTE. – The note below the preceding clause applies also to this clause.
Clause 28. Statement of recoverable advances and retrenchments, etc. – If any advances
recoverable are outstanding at the time of your verification, enter in a memo. A copy of the details
of the balances remaining unadjusted, as shown in the register of recoverable advances and
retrenchments, etc. with brief explanatory remarks as to why adjustment has been delayed and
attach the memo. to the copy of remarks in the order book.
Clause 29. Invoices of publications and books of blank forms, etc. – (1) Satisfy yourself
that the invoices [Sk. 53 (b)] are in an unbroken series and that the value of the copies received for
sale as entered in the invoices, minus the value of unsold copies in hand tallies with the sale shown
in the Stock Book. See in respect of at least 10% of the entries made in the Stock Book that the
sale proceeds shown therein, have actually been credited in the Accounts i.e. the Treasurers Cash
book. Verify by actual account that the number of unsold copies on hand tallies with the balance
shown in the Stock Book. If any of the copies supplied, whether for sale or use, have become
obsolete destroy them and make a note in the Stock Book under your signature, stating the number
and value of the copies destroyed. Mention in your note the serial No. if the last invoice received
in the head office and examined by you.
(2) If your visit is the first one after receipt of the first invoice for the year, satisfy yourself
that the number of copies of each of the publications and books of forms remaining unsold on the
date of the receipt of the first invoice of the year has been correctly noted on that invoice, initial
these entries, and then destroy the previous year’s invoices.
NOTE - If the office is one of the selected combined offices authorised to sell Telephone Directories
carry out the above check in respect of this publication also.