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
- 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
