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POSTAL ACCOUNTS VOLUME - 1

POSTAL ACCOUNTS VOLUME - 1

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Published by: K V Sridharan General Secretary P3 NFPE on Jan 14, 2010
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02/01/2013

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 POSTALACCOUNTSMANUAL
VOLUME I
consists of following items of work:General,Postal Accounts,Funds,Pension and Internal check
 
PREFACE
Consequent upon departmentalisation of Postal Accounts from 1
st
April1976, the need for bringing out a comprehensive manual to serve as a guide forPostal Accounting work has been keenly felt.The Postal Accounts Manual since brought out contains the detailedprinciples and instructions, mainly of a procedural nature, regarding upkeep andsubmission of many accounts returns and checks to be exercised on varioustransactions of the Department of Posts. It provides the guidelines to the CirclePostal Accounts Offices in carrying out their day-to-day functions.This manual consists of two volumes dealing with the following items of work: -Volume I General, Postal Accounts, Funds, Pension and InternalchecksVolume II – Agency FunctionsThis is the first edition of the Postal Accounts Manual Volume I in dig-let form and it supersedes the corresponding provisions laid down in P&TAccounts Manual Volume I and Volume II and Postal Accounts Manual Vol. I(Provisional & Cyclostyled issue). The checks prescribed in the P&T AuditManual Volume I to the extent they are applicable to the Postal transactionshave also been incorporated in this volume.Errors and omissions, if any, may be brought to the notice of theDirector General Postal Services (CMR cell). Amendments to this Manual willbe issued by the Director General Postal Services (CMR Cell) to whom allsuggestions for additions and alterations should be addressed with the PostalAccounts Wing of the Directorate.New Delhi I.M.G.KHANSecretary
 Department of Posts Director General, Postal Services.
 
1
CHAPTER I
DEFINITIONS AND GENERAL SYSTEMS OF ACCOUNTS
Definitions1.01.
In this volume, unless the context otherwise requires, thefollowing expressions have the meaning hereby respectively assigned to them,that is to say -(a) “Accounting Authority” means the Director of Accounts (Postal) whoexercises accounting functions.(b) “Accounts Officer” means any officer subordinate to, or under thesuperintendence of Chief Accounting Authority or the AccountingAuthority who exercise accounting functions.(c) “Audit Officermeans any officer subordinate to, or under thesuperintendence of the Controller and Auditor General who exerciseaudit functions.(d) “The Bank” means the Reserve Bank of India or any of its offices orbranches, any branch of the State Bank of India acting as the agent of the Reserve Bank of India in accordance with the provisions of theReserve Bank of India Act, 1934 (2 of 1934) and any branch of asubsidiary Bank as defined in Section 2 of the State Bank of India(Subsidiary Banks) Act, 1959 (38 of 1959) or any other agencyappointed by the Reserve Bank of India.(e) “Branch Audit Officeor “Audit Officemeans the office of theDirector of Audit/Audit Officer In-charge in independent charge of one of the Postal and Telegraphs Audit offices.

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