Postal Manual Vol. VIII - India Post

Clause 30. Examination of Savings Bank Ledger Cards and lists of transactions. – Compare
the entries made since your last verification in 20 accounts (selected at random) in the savings
bank ledger cards (SB-1) with corresponding entries in the lists of transactions (SB-60) to see
whether the entries in the list of transactions have been correctly posted in the ledger card. See
that the Postmaster is properly maintaining the long book himself. Satisfy yourself that lists have
been signed by the Postmaster after carrying out the prescribed checks. Mention in your note the
number of the accounts and the dates of the list of transactions selected for examination.
Clause 31. Stock Register of Pass Books. – See whether the Stock Register of Pass Books
(SB-4) is properly maintained and whether the Postmaster places his initials against the balance of
unused Pass Books in hand at the close of each day on which the balance is altered on account of
receipts or issues. Call for the Guard Book containing depositors’ application for duplicate Pass
Books and see that the postage stamps to the value of the prescribed fee have been affixed to the
applications for all duplicate Pass Books issued on payment since the date on which the balances
of the office were last verified. Destroy all spoilt Pass Books that are found in stock and mention
the number in your note. Check at least four applications received for the issue of duplicate Pass
Books with a view to see that they are genuine and that proper enquiries have been made as to the
identity of the applicants.
Clause 32. Register of Undeliverable Pass Books in deposit. – See whether register of
undeliverable Pass Books in deposit in the Head Office (SB-12) (c) is properly kept up by the
Postmaster personally or under his immediate supervision and whether the Pass Books which are
not shown in it as returned to the depositors or forwarded to the control Organisation are in the
Custody of the Postmaster. State the number of Pass Books which have remained unclaimed for
three months or more and satisfy yourself that they have not been detained unnecessarily.
Clause 33. – Examine the annual statement of interest to see if it has been neatly prepared.
Also see with reference to the Register relating to the Pass Books received from sub-offices if the
Pass Books are being received for entry of interest regularly and being promptly returned.
Mention the number of accounts in respect of which interest has been added in the Pass Books.
Clause 34. Examination of registered lists. – Call for the registered lists (R.P. – 32)
(including those received from branch offices authorised to perform registration work
independently on record in the office and thoroughly examine the bundles for one day, selected at
random, in each month since your last verification. See whether to the receipt for every valuepayable
article delivered, the receipt for the money order issued is attached, and whether notes
showing the disposal of mis-sent, redirected, unclaimed, and refused articles have been recorded
on the registered lists. Compare the v.-p. article receipts signed by the addressees with the money
order receipts attached to them and see whether the particulars of the money orders are correct and
whether the dates of issue of the money orders correspond with the dates of delivery of the value
payable articles. Mention in your note the dates selected for this check.
NOTE. – In the case of offices where the system of “delivery slips” (R.P. – 58) is in force,
the check should be carried out only in respect of twenty articles of which tens should be v.p.
articles. The entries relating to those articles should be selected at random from the registered lists
and not from the delivery slips and should be spread, more or less, evenly over the period since the
last verification. In such offices, notes showing the disposal of redirected, unclaimed and refused
v.-p. articles of more than Rs. 25 in value will be found recorded in the register of v.-p. articles
received and not on registered lists.
Clause 35. Examination of parcel lists. – Call for the parcel lists (R.P.3) on record in the
office and carry out the same checks in respect of these lists and of the v.-p. articles receipts