Postal Manual Vol. VIII - India Post

111/1. Transfer of a branch office from one account office to another.- At the
superintendent is authorised to transfer a branch office from one account office to another under
the same head office provided that the change does not involve any extra expenditure.
112. Check of memorandum of disbursement of pay and allowances of post offices.-(1)
on the 15 th of each month each head office which is under the control of Supdt. Of PO,/Sr. Supdt.
Of PO will forward the memorandum of disbursement of pay and allowances (ACG-26) of
preceding month accompanied by the acquittance rolls for amounts disbursed.
(2) The Supdt. of PO/Sr. Supdt. of Post should have the entries in the memorandum of
disbursement (A.C.G-26) checked to see that they are duly supported by acquittance rolls
(A.C.G.-26) checked to see that they are duly supported by acquittance rolls (A.C.G. 24 &
A.C.G.-25) numbered in monthly consecutive series and that the total of the money columns of
the memorandum and the acquittance rolls are correct. He should see that the auquiittance rolls
are signed by the payees and that for every payment exceeding Rs.20, the signature of the payee
has been taken across an adhesive receipt stamp of the value of 10n p except in the case of
payments made from a post office where the Indian Stamp Act is not in force or payments made
by money orders.
Exception.- The receipt for a sum exceeding Rs.100 which has been paid to a person who is not a
postal official will not accompany the memorandum of disbursement but a remark will appear
against the entry of the charge in the acquittance roll to the effect that the receipt has been sent to
the audit office with the establishment bill.
(3) After the above checks have been carried out, the amount which has been actually disbursed
(excluding any amounts originally paid to overseers but returned undisbursed) should be written
in words and figures at the foot of the memorandum, and the entry, signed and dated by the supdt.
of P.O. Sr. Supdt. of P.O.s. The memorandum and each
of the acquittance rolls should be impressed with a special stamp and then returned in a service
registered cover to the Head office.
113. Omitted.