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Postal Revenue Audit Slide 7.2. Sale of postal articles Commission on M.Os Postage realized in cash & franking machine resetting Late fee and fee for Id cards Commission on IPOs Commission on BPOs Advertisements in PO premised and Mail vans Fees for VPP articles/insured articles

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Postal Revenue Audit Slide 7.2

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Postal revenue audit slide 7 2

Postal Revenue AuditSlide 7.2


Postal revenue slide 7 2

  • Sale of postal articles

  • Commission on M.Os

  • Postage realized in cash & franking machine resetting

  • Late fee and fee for Id cards

  • Commission on IPOs

  • Commission on BPOs

  • Advertisements in PO premised and Mail vans

  • Fees for VPP articles/insured articles

  • Income from value added services

  • Income from sale of waste papers/stores/compound products

  • Sale of publications, books of blank forms etc.

  • Fees for window delivery tickets and post boxes and bags

  • Recoveries from auction of articles sent to RLO which were undeliverable

  • Amount recovered from guaranteed post offices.

Postal RevenueSlide 7.2


Primary accounting records of hpos slide 7 2 treasurer s cash book h o cash book h o summary

  • Circle postal accounts office (Director of Accounts/Postal) :

  • The postal accounts office is divided into :

  • General accounts sections

  • Technical accounts sections

  • Miscellaneous sections

Primary accounting records of HPOs :Slide 7.2

Treasurer’s cash book

H.O. cash book

H.O. summary

  • Other imp sections of Circle postal accounts offices :

  • Pension section

  • GPF section

  • M.O. section

  • Broad sheet section


Circle abstract slide 7 2

The circle abstract will be prepared in three parts :

Part I : Consolidated Fund of India

Part II : Contingency Fund of India

Part III : Public Account

  • One abstract for each month

  • Every head appearing in Detail book will appear in Circle Abstract

  • Circle abstracts forwarded to DG (Posts)

Circle AbstractSlide 7.2

General Abstract :

It is prepared by clubbing all circle abstracts received from various circles in the DGs office in form DG(PA)-555.


Postal revenue audit slide 7 2

Various Postal Units :Slide 7.2

Director General’s office

CPMG’s office

Divisional offices (SSPOs/SPOs)

Head Post offices

RMS offices

MMS office

Regional store depot

Circle Stamp depots

Postal Life insurance

Air mail sorting units in metros

Automatic mail sorting offices in metros

Patrika channels attached to sorting offices

SB pairing unit


Financial services slide 7 2

  • Savings Bank

  • Various Savings Schemes :

  • Time deposit accounts

  • 6 yr NSC (VII issue)

  • National Savings Scheme, 1992

  • Kisan Vikas Patra

  • Recurring deposits

  • Monthly Income Scheme

  • Savings accounts

Financial servicesSlide 7.2

Operation of the scheme


Inspection of sb work slide 7 2

Inspection of SB workSlide 7.2

  • Functions of SBCO :

  • to maintain control accounts of all savings schemes

  • to carry out checks of vouchers & other items of work

  • to verify the bider balances, periodically

  • safe custody of important records

  • preparation of annual SB/PPF/NSS interest statement

  • to submit periodical returns to circle postal a/cs office etc.

  • to treat savings a/cs as silent a/cs and issue sanction for their revival

Savings Bank Control Organisation (SBCO) :

Set up in each HPO to –

maintain control a/cs of SB branch

carry out day-to-day checks of work done by SB branch


Internal check organisation sb pairing organisation

Register of Transactions Binderwise (SB-62)

Unposted items

Register of Non-cash transactions

Register of Transactions Office wise (SB-63)

Consolidated journal of SB deposits and withdrawals (SB-72)

Working out the total SB balance of the Head of Office as whole

Slide 7.2

Internal Check Organisation (SB)

Pairing Organisation


Post office savings certificates governed by po savings certificate rules 1960 slide 7 2

Post Office Savings Certificates(governed by PO savings certificate rules 1960)Slide 7.2


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