Thursday, July 30, 2020

Revision of Postal Account Manual for CSI Environment

1) PAO, Nagpur - PAM 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.

2) PAO, Hyderabad 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 Vol l)
  • Principles and Procedures Regarding Expense Coverage Ratio (Chapter XXI of PAM Vol-l)
  • Updation of Appendix l&3 of PAM Vol-l

3) PAO, Bangalore Chapter -5A (Bank Reconciliation and Account Current)

  • Bank reconciliation
  • CTLA entries
  • Inter Departmental/Governmental Adjustments (including 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
  • Service Book maintenance in CSI  
HR Audit
  • Audit matters wrt HR Pavments

4) PAO, Lucknow Chapter IX- Pension

  • Maintenance of Service details in CSL
  • Verification of service book
  • Types of pensions and its disbursements
  • Various types of gratuities and its disbursements
  • Sanctioning authorities
  • Pensionary Charges and its accounting
  • Maintenance of records/registers/statements

5) PAO, Jaipur Chapter X- GPF Section

  • Maintenance of GPF Subscribers profile date including nominations
  • GPF ledger maintenance
  • Checking of Schedules with GL balances in CSI
  • Payment of loans and withdrawals in CSI and its proper updating with concern GPF ledger
  • Maintenance of GPF ledger of employees who are on foreign service
  • GPF Accounts transfer
  • Final payment and closure of GPF Account
  • Supply of annual statement to account holders
  • Maintenance of broadsheets
  • Objection books and statements
  • Registers to be maintained

6) PAO- Kolkatta Chapter XI- Capital Accounts and Procurement

  • Intro of Capital Accounts
  • Descriptions/definitions of procurement 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.

6) PAO, Chennai 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

7) PAO, Trivandrum PAM Manual Volume-II

Chapter I - Government Securities
Chapter II- CC Section (Post Office Certificates)

  • introduction
  • 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

8) PAO, Delhi 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.
  • Objection registers  

- 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