Postal Manual Vol. VIII - India Post

147. Disposal of surplus cash.- Surplus cash balances are ordinarily disposed of by
remittance to treasuries, sub-treasuries or other post offices; but in the case of an office situated at
a station at which there is no treasuries, sub-treasuries or other post offices; but in the case of an
office situated at a station at which there is no treasury or sub-treasury, and where a large public
work is in progress, the Superintendent may, to avoid the necessity of sending money away to
other offices, arrange to pay surplus cash to the officer-in-charge of the work. This procedure,
cannot, however, be introduced without the sanction of the Head of the Circle.
148. Mode of transmission of cash – (1) The system under which each post office under
the Superintendent is to be supplied with funds or relieved of its surplus collections must be
definitely fixed, for it is with reference to the system fixed that the authorised balances are
determined. Remittance of cash from one post office to another may be made by mail, when they
are in safe mail communication with each other by railway, steamer or mail cart line. Remittances
of cash may also be made to, or from, sub and branch offices by mail when the mail travels by day
along a safe road; but, except with the general or special sanction of the Head of a Circle, no
remittance of cash may be made in a mail, account, or branch office bag when the mail is carried
by runners at night. This restriction is necessary, not only for the safety of the remittance, but also
for that of the whole mail.
(2) When it is not safe to send cash by mail from one office (held sub or branch ) to
another, the Head of a Circle will issue orders prescribing the system under which the remittances
are, in each case to be exchanged; but the Superintendent must work out the detailed arrangements
in accordance with the prescribed system, and issue the necessary orders to the officers concerned.
When remittances cannot be safely made by mail it will, ordinarily, be safe to entrust them, to an
overseer who has given security, and provided the travels only by day, it will not be necessary that
he should be accompanied by an escort. In special cases, the Superintendent will be authorised to
apply,and, if necessary, pay for police escort. Any charge on this account, or on account of
mozdoor or cart hire for the actual carriage of remittances, should be treated as a contingent
charge.
(3) A monthly statement, in form (Pa-10) will be received from every head office in the
division which has incurred contingent charges for conveyance of cash. The Superintendent will
make such enquiry as he may consider necessary, countersign the statement and return it to the
head postmaster concerned for resubmission to the Head of the Circle with the monthly contingent
bill. In the case of charges for remittances between a first class head office and its own sub and
branch offices, the statement will be sent by the postmaster direct tot he Head of the Circle.
NOTE 1.- See Note 1 below rule 171.
NOTE 2.- When an overseer who is required to convey or escort cash is transferred or
newly appointed notice will be given by the Superintendent to the Central Office of
the beat and all the offices which are served by the overseer if the overseer is a new
man or is not known to any particular postmaster or Sub or Branch Postmaster the
notice will when necessary, contain a sufficient description of the overseer to
prevent the possibility of personation.
149. Deleted.
150. Check on excess cash balances.- (1) The statement of balances of headoffices (Pa.-16)
received weekly by the Superintendent from the Head Offices under his control must be carefully
scrutinised by him. He should assess the liquid cash in hand against actual liabilities and the
authorised balances. It is found that balances in excess of the prescribed limits are frequently
retained by a head office, the Superintendent must properly investigate the matter.