Sub Divisional Inspector and the B.O

1. Sub Divisional Inspector and the B.O

2. Role of SDI with respect to B.O • Appointing authority for all GDS employees other than GDSBPMs • He can grant leave up to 60 days at a stretch to the GDSBPMs • He can grant leave up to 90 days at a stretch to other category of GDS employees

3. Role of Sub Divisional Inspector in functioning of BOs • Will carry out the inspection of the Branch Post Office once in a year • Will pay surprise visit to any BO anytime. • Will enquire/ investigate into the complaints pertaining to his Sub Division

4. Role of Sub Divisional Inspector in the functioning of BO • Business target is allotted to each Sub Division • He will distribute the target among all the BOs/SOs under his sub division • He is responsible for achieving the target allotted

5. ACCOUNTING PROCEDURE IN BRANCH OFFICES

6. Forms & Documents • Branch Office Daily Account (BODA) • Branch Office Account Book (Pa-6) • Branch Office Slip • Branch Office Journal(PA-5)

7. Duties of BPM • BPM will receive the BO Bag from the A.O. • BPM will open the bag & check the contents. • Turn inside out the BO Bag. • Last BO balance acknowledged by the AO in BO slip should be confirmed with BO A/C book. • Entries of details of articles received should be checked with the BO Slip.

8. Contents of a BO Bag received from the AO: - • BO slip • Paid & unpaid unregistered articles of the letter mail, • Registered articles, VP & Insured articles of the letter mail, • Registered parcels, VP & Insured Parcels, • Unregistered parcels, • MO s for payment

9. Contents of a BO Bag received from the AO (continued): - (e)Account Office receipts for MO s booked by the BO s & re-booked at the AO, (f) Speed post articles (g) Cash bag containing cash (including Postage & other stamps) (h) SB Documents • Bills & Acquittance Rolls. ****Rule 166 of BO Rules****

10. BO Slip (Pa-4) • It is a due document sent from AO to BO. • It contains details of cash (with details of currency notes) received at the BO from its AO. • Details of postage stamps & other stamps sent by the AO is also entered. • The AO will acknowledge the Balance of BO Daily A/c with date thereof. • Weight of the Cash Bag sent by AO to BO is also entered in both words & figures.

11. BO Slip (continued) • Particulars of accountable articles & documents, etc., sent by AO to BO is entered in BO Slip. • Any remarks and/or instruction from AO to BO is also entered. • BO Slip is duly signed by the Sub-Account PA/SPM of the AO with date stamp.

13. BRANCH OFFICE JOURNAL • It is maintained in form Pa-5. • It is divided into two parts: - • Receipt side, and • Despatch Side • All the article/documents sent/received from A.O. are written • Particulars of unregistered parcel together with redirection fee if any to be collected

14. BO journal

15. Preparation of BO journal (a) Particulars of all registered, VP & insured articles received for delivery, (b) Details of all MOs received for payment, (c) Details of SB warrants received from AO, (d) Details of IPO s received for sale from AO, (e) A lump entry showing number of unregistered parcels received for delivery,

16. Preparation of BO journal (f)Particulars of UCR s, (g) A fresh red-ink entry for registered articles & MO s re-issued for delivery/payment, (g) Particulars of amount of postage due on unpaid/insufficiently paid articles received for delivery,

17. Preparation of BO journal The despatch side of the journal (Pa-5) should contain particulars of :- • Details ofpaid money orders or returned unpaid, • Details of Indian Postal Orders paid, • Receipts for VP articles delivered by the BO,

18. (d) Receipts for unregistered parcels delivered on collecting the redirection fee due on them; (e) Insured & VP articles of letter/parcel class returned as undeliverable (f) Registered & Parcel mail articles booked in the BO, (g) MO s booked at the BO or MO s returned as unpaid by the BO, (h) Postage stamps (including Postcards) required by the BPM,

19. (i) S.B. transactions,(vouchers) (j) Particulars of Unclassified Payments (UCP s) ****Rules 123 BO Rules ***

20. Exercise 4.1.1Preparation of BO journal for one day

21. BRANCH OFFICE ACCOUNT • The Branch Office Account is maintained in the Form Pa-6. • It is a record of the monetary transactions of the Branch Office

22. Under “Receipts” the following items are taken: - • Cash received from the AO (including postage & other stamps), (b) Cash collected by MO s issued, (c) Cash collected by IPO s Sold, (d) UCR s, (e) SB Deposits, (SB,RD,TD) (f) RPLI Premia Collected, etc.,

23. Under “Payments”, the following items are shown: - • Cash remitted to AO, • Cash disbursed by paying Money Orders, • SB withdrawals,(SB,RD,TD) • Establishments Bills paid, • UCP s, • RPLI payments etc.

24. Under the head “Balance” the items due to the AO by the BO, with details of the balance are to be shown. • The Closing Balance should always agree with the Total of the Details of Balance. • The Closing Balance of BO Account should be opening balance for next day ***** Rule 124 of BO Rules*****

25. Branch Office Daily Account (BODA)

26. Preparation of B.O. Daily Account • It is prepared by the BPM every day in the form ACG-22 (a) • It is a due document & should be prepared everyday • It is a replica of BO Account, • The closing balance due to the AO must be written in both words & figures

27. RECEIPT SIDE OF BODA • Date of last transaction to be noted • Balance of last daily a/c (O/B) to be recorded • Revenue realized from unpaid articles to be noted • Cash received from Account office to be entered • Cash received for the issue of Money Orders

28. RECEIPT SIDE OF BODA 6. Cash recovered from the addressees of the V.P. articles delivered should be shown under Money orders head 7. The amount of UCR s, RPLI Premia. Etc., 8. Savings Bank deposits (SB, RD,TD)

29. PAYMENT SIDE OF BODA • Cash Remitted to account office • Amount of Money Orders paid, • Savings Bank Withdrawals,(SB,RD,TD) • Amount of Establishment Bills paid, and • Amount of UCP s, etc. • Any other payment

30. Details of Balance due to the AO, the amount of cash, the value of Postage Stamps (including postal stationary), the value of other stamps,(Revenue) ---- which form a part of the BO Balance will be shown separately in the space provided in the BO Daily Account

31. PREPARATION OF BODA • Details of remittance sent to A.O. should be shown at the bottom of the BODA. • Write the amount remitted to AO in words and figures along with denomination of currency • Weight of cash bag should be noted in words and figure

32. PREPARATION OF BODA • Details of liability like MOs/Passed warrants etc., with date of receipt, amount, reason for non payments to be noted on the reverse side of BODA. • The total of liability for the office to be noted on top of the reverse side

33. PREPARATION OF BODA • Reason for non-payment of MO s & non-delivery of Insured & VP articles in deposit should be shown on the reverse of BO Daily Account, • Details of MO s booked at BO should be shown on the reverse side of the BODA • Dates of serving intimation of VP articles in deposit should be noted

34. PREPARATION OF BODA • Write details of SB/RD/TD transaction together with Balance After Transaction, Date of Last Transaction • Particulars of UCR/UCP to be entered • Documents sent to A.O. & articles issued by B.O. and undelivered articles returned to AO are to be entered • BO Daily Account should be signed by the BPM, date-stamped & sent to the AO.

35. Total postage due on unpaid articles returned to the AO by the BPM should be entered in the column for “registered articles returned”, • Similarly, total postage due to articles in deposit at the BO should be entered below the column provided for “registered & other accountable articles in deposit”, **** Rule 134 of BO Rules*****

38. Memo of authorised balance A memo of authorized balance will show:- • the authorized minimum & maximum cash balance for the office, • The authorized maximum balance for stamps (including Revenue stamps & other stamps), • Monthly limit upto which cash may be indented from the account office,

39. Memo of authorised balance • The aggregate amount to be entrusted to village postmen for payment of money orders/eMO s, etc. • Arrangements sanctioned for safe custody of cash, and • Sanctioned methods of obtaining funds & remitting of surplus cash

40. Liabilities and its importance • Amount due to be paid on account of • money-orders remaining unpaid, and • acquittance rolls remaining unpaid. • Warrant of payment remaining unpaid • In such a situation, cash equal to minimum authorized cash balance plus justified liabilities may be retained in the office overnight.

41. If the liability is more than the authorised balance then the amount equal to liability should only be kept • It helps to make payment to the customer even before receipt of BO bag and cash from account office

42. Exercise 4.2 & 4.3 • Prepare BO daily a/c for 2 consecutive days for the given data. • Find out the discrepancies in the two BO daily accounts given

43. Contents of the BO Bag sent by the BO to its AO: - • BO Daily account, • Paid & unpaid unregistered letters posted or returned undelivered, • Registered letters or Parcels posted at the BO, • VP letters/parcels posted at the BO or returned as undelivered, • MO s for issue, • Paid MO vouchers,

44. Contents of the BO Bag sent by the BO to its AO (continued): - (g) Unpaid Money Orders, (h) Documents related to SB transactions, SB pass-books, etc (i) Cash bag containing remittance to the AO, • Paid IPO s (k) Receipts signed by the addressees of registered letters & parcels delivered by the BOnot authorized to perform registration work independently . (l) PLI/RPLI deposit receipts etc. ****Rule 129 of BO Rules****

45. Preparation of SB Journal • Entry of opening of account/transaction made in existing account should be made in the BO SB Journal. • The column of account number should be left blank in case of new a/cs. • The new account number is to be noted only after the same is allotted by the AO. • PR number should be noted in the Remarks column in RED INK for new a/c.

46. Preparation of SB Journal • Note the BAT • Note DLT • Initial the appropriate column • The DNT should be entered when transaction happens in the account subsequently

48. Preparation of RD Journal Entry of opening of account/transaction made in existing account should be made in the BO RD Journal. The column of account number should be left blank in case of new a/cs. The new account number is to be noted only after the same is allotted by the AO. PR number should be noted in the Remarks column in RED INK for new a/c. RD Journal

49. Preparation of RD Journal Note the BAT Note DLT Initial the appropriate column The DNT should be entered when transaction happens in the account subsequently RD Journal