A notification has been published by the Postal Directorate regarding revision of Postal Account Manual Vol I & II because the department is now working under the CSI environment and various latest rules and guidelines have also been issued by the Postal Directorate after implementation of CSI in post offices.

In view of the above facts, the Secretary (Posts) has approved the proposal to revise various chapters of the postal manual by different PAOs.

Postal Account Manual Vol-I will be updated by PAO Nagpur, PAO Hyderabad, PAO Lucknow, PAO Banglore, PAO Jaipur, PAO Kolkatta, PAO Chennai.

Postal Account Manual Vol-II will be updated by PAO Trivandrum, PAO Delhi.

A detailed list of the chapters which will be updated


Here I am sharing a list of the chapters of Postal Account Manual Vol-I & II which will be updated soon by concerned PAO.

01. Postal Account Manual Volume-1

Chapter -l -Definitions and General system of accounting

Definitions wrt CSl, Finacle, McCamish and PFMS applications may be inserted, Definition of accrual accounting and CGA report, Definitions may be also modified according to the latest organizational structure of DoP, General outlines of the system of accounts may be modified wrt.CSI and PFMS scenario, It also explain the functions of primary accounting unit and primary accounts in CSL.

Chapter -2 (Organization and Control)- Classification of Sections of PAOs

Organizational structure of PAOs may be overviewed and reports to be submitted, Workloads and staff strength of each section may be assessed wrt new scenarios
of CSI and PFMS, New services of DOP like BNPL, RMFM, WUMTS, CSC, IPPB, ATM etc., may also be taken into account while assessing workload, Section may be created newly for GST dealings, workload of PAOs may be assessed, Section may be created for NPS, SDBS newly, and workload and staff strength may be assessed, Section for HR Payments and HR Audit may be created separately for the regulation of all HR payments and audit, Payment of Honorarium and incentives structures may be revisited.

Chapter-3 (Postal Accounts Section)

CGA report and its definition in CSI, Submission of accounts in PFMS and its compilation, System generated TEs, manual TEs, classified abstract in PFMS scenario.
(Chapter VII of PAM Vol-l), Discontinuation of cash account submission, Treatment of PO balances in CSI, Treatment of stamps and stationeries in CSI, Closing period in CSI, Closing of Circle Abstract and submission of accounts to Directorate in PFMS, Checks and corrections to be carried out in each category of DoP Products and Schemes may be deliberated in detail, Wrt submission of schedules and vouchers, rules and procedures may be modified to the new scenario, Maintenance of registers for loans and advances in CSI, Objection registers and statements in CSI, Maintenance of statements and broadsheets in CSI.

Chapter -lV (Book and compilation)

Review of accounts, Addition/deletion/reversal of documents of the current month and of the closed period, Ensure the corrections made are accounted in PFMS, Adjustments after the march accounts submission, i.e., Procedure of Supplementary accounts in CSI and PFMS, Review of expenditure in CSI, Maintenance of statements. Unnecessary statements may be discontinued, Annual Accounts of the Department (Chapter VI of PAM Vol-l), Miscellaneous Checks of Accounts (Chapter XII of PAM Vol-l), Checking of receipts and advertisement receipts (Chapter XIII of PAM Vol- l), Accounting of premium product services (Chapter XIX of PAM Vol- I ) - Accounting of revenue receipts of traditional products (Chapter XX of PAM Voll), Principles and Procedures Regarding Expense Coverage Ratio (Chapter XXI of PAM Vol-l), Updation of Appendix l&3 of PAM Vol-l.

Chapter -5A (Bank Reconciliation and Account Current)

Bank reconciliation, CTLA entries, InterJDepartmental/Governmental Adjustments (lncluding Chapter VIII of PAM Vol-l), RBI Adjustments, Objection registers and statements, Maintenance of broadsheets and registers, Updation of Appendix -2 of PAM Vol-l and Section lX of Appendix-3, ATM Transactions and reconciliation, Intro of POSB ATM Cash Loading in ATMs at Post Offices and its accounting in CSI, ATM reconciliation PAN India, Accounting of frauds, mischiefs of ATM transactions and its further claim from the Vendor, Pay Roll Process (Cycle and off-cycle payments), ESS Portal, HR Payments

Chapter -5 (Remittances)

Definitions of remittances in CSI, Pairing of cash movements between Post Offices, RSAO Pairing, POR Pairing, Objection registers and statements, Maintenance of abstracts and registers.

Chapter XVI (Railway Pension and Employees family pension Scheme)

Disbursement of Railway pension and its accounting CSI, Reconciliation with Schedules, Claiming commission for the payment of pension, Submission of report to Directorate

Chapter XVII- NPS and SDBS

Intro of NPS and SDBS, Responsibilities of DDOs and PAOs in opening of NPS/SDBS Accounts, Checking of NPS/SDBS subscription collections in CSI, Uploading of Schedules, Disbursements, Maintenance of statements and registers

Chapter XI- Capital Accounts and Procurement

Intro of Capital Accounts, Descriptions/definitions ofprocurement module, Procurement in CSI, Limits of procurements and approving authorities, Budget monitoring of Capital expenditure in CSI, Asset register, Asset movements, Depreciation account in CSI, Proper accounting and Auditing, Discrepancy register, Chapter XV- Internal Check Inspection, Inspection Units, programmes, Inspection questionnaire/reports in CSI scenario, Internal Check in Postal Accounts Offices
POLIF, introduction, Checking of MIS reports with GL Balances, Submission of statistical reports to Circle offices, DPLI Kolkatta and Directorate.

02. Postal Account Manual Volume-II

Chapter I - Government Securities

Chapter II- CC Section (Post Office Certificates)

introduction

Chapter -lll Money Order Section

Introduction, End to end process of MO reconciliation in CSI, Void Money Orders and forfeited Money orders and its accounting, Indian Postal Orders end to end process in CSI and stock register of IPOs, Discontinued Postal Orders and international reply coupons (Chapter IV to VII)
WUMTS and its accounting, IFS Money orders, Instant Money Orders(lMT), Statistical returns in CSI

Chapter VIII- SB Section

Introduction, Discontinued POSB Accounts and Current POSB Accounts, Daily monitoring of Finacle MIS reports with GL Balances, Checking with SB Statistical returns with GL Balances, Maintenance and Submission of Statistics

Chapter IX- Customs Duty

Rules and regulations may be updated wrt CSI, applications. F&A SOP- may be referred, GST, GST Intro, GSTIN registration of DDOs, Accounting of GST collections in CSL, Payment of GST to GST authorities and availing ITC, Auditing of GST heads, Maintenance of statements and registers, Discontinued Certificates and current certificates, Verification of credits and debits on account of P.O. Certificates issued(opened) and
Discharged (Closed) with the GL Balances, Monthly Summaries, Checking of PO Certificate Discharge Journal, Transfer of P.O. Certificates and Issue of Duplicate Certificates, Abstracts and Balance Sheets, Annual verification of balances, Discrepancy register, objection register, Statistical returns, Objection registers, IPPB, IPPB intro, Daily monitoring of GL balances, Daily and monthly submission of reconciled reports to PAO, Delhi, Reconciliation of PAN India IPPB transactions, Settlement with IPPB

9) Annexure:

a) e - Commerce Mails- PAO, Bangalore
- lntroduction
- Types of e-Commerce mails
- Accounting of e-commerce mails transactions
- Checking GL balances
b) Bulk Money Orders from other sources like Khajane-ll- PAO, Bangalore
- Intro
- Modus operandi
- Checks and balances of Khajane-ll
- Auditing
- Objection registers and other records to be maintained.
c) CSC- PAO, Delhi
- CSC Intro
- Services offering in CSC
- Accounting of CSC
- Daily monitoring of CSC
- SettlementAccounting
- Registers to be maintained
- Objection books
d) POPSK- PAO, Delhi
- POPSK Intro
- Accounting of POPSK transactions
- Checking MIS reports
- Claims and Settlement with Ministry of External Affairs
e) AADHAR- PAO, Delhi
- Intro of Aadhar Services in DoP
- Types of services and its accounting in CSI
- Claims and settlement with Government of India
- Checking MIS reports with GL Balances
0 Banking Penal Interest - PAO, Nagpur
g) Parcel Mails- PAO, Hyderabad.
h) Updation of Appendix 1&3 of PAM Vol-l-PAO, Hyderabad
i) Updataion of Appendix2 of PAM Vol-l - PAO, Bangalore