Postal Manual Vol. VIII - India Post

attached thereto as those prescribed in the preceding clause in respect of registered lists. See
whether the disposal of receipts for inward foreign and inland parcels charged with customs duty
have been properly recorded in the parcel lists. If any parcel list shows an excessive number of v.-
p. articles as redirected, make a special enquiry on the subject. Mention in your note the result of
the check and the dates selected.
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 ten should be v.p. articles. The entries
relating to those articles should be selected at random from the parcel 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 register of v.-p. articles received and not on parcel lists.
Clause 36. Examination of receipts for inward foreign and inland parcels charged with
customs duty – (1) If the office is an office of exchange for foreign parcels and is not situated at
the headquarters of a circle, call for –
(a) Register of parcel bills received (F.P.-41) and
(b) Parcel bills received and parcel invoices (F.P.-3) prepared by the office since the last
verification.
(2) Examine the Register of parcel bills received and satisfy yourself that, for every day
since the last verification, it bears the signature of the Postmaster or the Deputy or Assistant
Postmaster and that all the parcel bills and invoices entered in the register during the same period,
as well as those that were not completely checked during the last verification, have been placed
before you for examination.
(3) See that to the receipt for each v.-p. parcel (R.P.-55 or R.P.-25) is pasted the receipt for
the money order issued [M.O.-1 or M.O.-1(S)], that the particulars of the money order are correct
and that the date of its issue corresponds with the date of delivery of the parcel. If these dates
differ, see that a satisfactory explanation for the difference has been given on the receipt under the
Postmaster’s signature.
(4) Mention in your note the last complete month up to and including which these checks
have been applied and attach to the note a list of all the receipts relating to the month in which the
accounts were last verified or to any previous month, which are still wanting.
Clause 37. Comparison of amount of pay and allowances disbursed with amount drawn or
disbursement. – (1) Call for each memorandum of disbursement of pay and allowances (A.C. G. -
26) returned by the Circle Office since your last verification, and, for the month to which it relates,
verify in the following manner the disposal of the amounts drawn for the payment of post office
establishment and travelling allowances : - From the total amount charged in the h.o. cash book
(A.C.G.-14) to “Bills paid” during the month deduct all the payments other than those made on the
post office establishment bills (A.C.G.-20) (monthly and arrear) and travelling to be deducted
should be picked out from the schedule of bills with the amount entered by the Circle Office at the
foot of the memorandum of disbursement as disbursed during the month. If there is any
difference, see that it is accounted for by the difference between the amount of undisbursed pay
credited by deduction from the post office establishment bill on which the payments were made
and the amount credited by deduction from the bill for the next month on account of pay drawn but
returned undisbursed by overseers. In other words, the total amount actually drawn (i) for the
payment of Post Office establishment, and (ii) for travelling allowances by a charge to “Bills paid”
in the h.o. cash book for any month, plus the amount of undisbursed pay (if any) credited by
deduction from the post office establishment bill paid in that month, should be equal to the total