Revision of Postal Account Manual for CSI Environment

Revision of Postal Account Manual for CSI Environment

Revision of Postal Account Manual for CSI

  PA/BK-I/ PAO Review Work/ 2020-21

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