MANUAL OF SBCO

Summary from different resources.

RAGHUNATH KASAUDHAN
Finance & Communication Audit Office, BAO-Kolkata, West Bengal
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Introduction

We must clear about throughout the chapters:

➢ Control Organisation.
➢ Pairing Organisation.
➢ Internal Check Organisation.

What was new changes---Before the takeover of S.B. control work from Audit, the branch
audit offices used to maintain duplicate Savings Bank ledger card in respect of every S.B.
account in addition to the ledgers maintained in the Head Post Offices. But this procedure was
resulted in duplication and delay in work.

That’s why, the P&T Board decided in 1960 to take over the SB control work from the
A.G. P&T and abolish the duplicate ledger cards maintained in branch audit officers. This was
started on experimental basis in 5 HO w.e.f. 1.1.1961. and last phase completed on 1.7.1976.

Thereafter the pairing work of SB accounts on transfer was also taken from the A.G.
P&T w.e.f. 1.2.1973 and entrusted to Pairing Organisation set up in each circle.

The functions of above mentioned three organisations:-

1. Control Organisation-

➢ Set up in each Head Post Office

➢ Consist of – Supervisor and Postal Assistants.
➢ To maintain control accounts of Savings Bank and carry out day-to-day checks of the
work done by the SB Branch.
➢ Ledger cards (in which transactions posted) kept in binder. Each binder contains 300
ledger cards. So, verification of these binder ledger cards also done.
➢ To check annual calculation of interest in SB/PPF/NSS accounts.
➢ Preparation of annual interest and silent accounts statements.
➢ To submit periodical returns to various authorities such as Postal Accounts Office
(monthly returns) , Divisional Office, Circle Office and Internal Check Organisation
(SB).
➢ Note- The Control Organisation is not required now to submit any return to the audit
office. This Unit is, however, inspected periodically by the audit party.

2. Pairing Organisation-

➢ Set up in each Circle and one Central Pairing Office has been set up in New Delhi.
➢ The Central Pairing Office also functions as a Circle Pairing Unit for Delhi Postal
Circle and Base Circle of Army Post Offices. (MCQ-1)
➢ Consist of—Supervisor and Postal Assistants.
➢ Administrative Control-
o Circle Pairing Unit- Accounts Officer, Internal Check Organisation (Savings
Bank) in each circle.
o Central Pairing Office- Accounts Officer, Central Pairing Office, New Delhi.

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➢ Responsible for-
o Pairing Units- pairing the credits and debits of Home Transfers (Transfer of
accounts from one Head Office to another in the same Postal Circle).
o Central Pairing Office- pairing the credits and debits of Foreign Transfers
(Transfer of accounts from one Head Office to another in different Postal
Circles). (MCQ-1)
➢ Inspections- These Units are inspected in detail by the Accounts Officer, ICO (SB)
once a year in addition to the routine weekly/monthly checks which are carried out by
him. The units are also inspected by the audit party periodically.

3. Internal Check Organisation (Saving Banks):-

➢ Set up in each Postal Circle.

➢ Administrative Control- Postmaster General/Regional Director of Postal Services and
under the charge of an Accounts Officer.
➢ For the inspection of the S.B. Branch of Head Post Offices and Control
Organisation.
➢ The main aim of the Internal Check Organisation is not to find faults and write lengthy
reports but to improve the working of SBCO and SB Branch of the head office.

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1. SAVINGS BANK CONTROL PROCEDURE

The procedure to be followed by the S.B. Branch has been published in P.O.S.B.
Manual Volume-I.

Forms No. Records Maintained.

SB-22 List of receipt of S.B. Vouchers from the Head Office.
SB-60 Checking of Lists of Transactions (for Petty Accounts mentioned it on top)
SB-61 Objection Register.
SB-62 Register of Transactions Binder wise.
SB-62(a) Register of non-cash transactions (transfer of accounts, silent account etc.).
SB-63 Register of office-wise transactions
SB-72 Consolidated journal of S.B. transactions at Head and Sub-Offices
SB-88 Statistical Register (under personal custody of Supervisor, CO)
SB-89 Statistical Register of RD accounts
SB-89a Statistical Register of TD accounts
MS-12 Nominal Roll
ACG-91 Register of destroyed records

Composition and Functions-

➢ The Control Organization ordinarily consists of an JAO/Supervisor and Postal

Assistants.
➢ Supervisor= J.A.O and Postal Assistant In-charge of the Control Organization.
(In this Chapter).
➢ Duties of Supervisor- Supervision over the staff and work, ensure that the
periodical returns are sent by due dates, to maintain Nominal Roll (MS-12) in
respect of staff of the SBCO and put up the Roll once a week to the
Postmaster for check.
➢ Duties of Postal Assistant-
o Examination of the lists of transactions.
o Maintenance of register SB-62, SB-62(a) and SB-63.
o Preparation and Verification of binder balances.
o Checking of H.O. and S.O. transactions.
o Making entries in the consolidated journal (SB-72) and checking
the daily and progressive totals of different columns.
➢ Distribution of Work- prepared by Supervisor for himself and postal assistant
and approved by AO ICB (SB).

Receipt of S.B. Vouchers from the Head Office-

➢ The voucher list (SB-22) in duplicate, is received by the Control

Organization every morning.

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➢ The following documents received at Control Organization:

o Two copies of the list of transactions of the Head Office and one copy
of the list of transactions of Sub-Offices.
o Journal of accounts transferred from one office to another under the
same Head Office.
o Home and Foreign Journal of accounts received or transferred.
o A consolidated journal of S.B. transactions (SB-72) at the Head and
Sub-Offices.
➢ The official receiving these documents will return one copy of the voucher
list duly signed in token of having received the contents to the SB branch.

Checking of List of Transactions (SB-60)- (Register SB-62 me entry karne se phle ka

check krne ke liye jo checklist hai whi SB-60 hai)

➢ What does Postal Assistant checks-

o Accounts Number in serial order, Name, Stamp of the office, signed by the counter
clerk and the Postmaster. (MCQ-2)
o Amount of deposit, withdrawal, and interest
o Any irregularity noticed while carrying out the above checks, will be noted in the
Objection Register, if the same has not already been included by the head office
ledger clerk in his objection register.
o The Supervisor will examine the register at least once a week and see that the wanting
vouchers are furnished by the Head Office without delay.
o In case a voucher is not received within a week of the date of the transaction, this
should be brought to the personal notice of the Head Postmaster.
o In case the voucher is still not received within a fortnight of the date of the
transaction, the matter should be reported to the Divisional Supdt. for necessary
action endorsing a copy thereof to the A.O.I.C.O.(SB). (MCQ-4)
o If for any reason, a voucher does not accompany the list/of transactions, the remark
“will follow” must have been noted by the head office. In case such a remark has not
been noted by the head office, the official should bring this to the notice of the
Postmaster immediately without damaging the seal on the bundle of vouchers. An
entry should also be made in the "Register of vouchers not received". (MCQ-3)

Register of Transactions Binderwise (SB-62)-

➢ In this register the binders of head office should be entered first and then the binders of
sub offices in an alphabetical order.
➢ Postings in Register SB-62 will be made from- SB-62(a), Part-I and III. (MCQ-5).
➢ At the end of the month, the official maintaining the register SB-62 will total up all the
columns in the register for each binder and note the closing balance for each binder in the
space provided.
Note- In head office where SB work has been computerized, the SB-62 register
need not be maintained. Only SB-63 register of office-wise transactions will be
maintained.
➢ Unposted items-

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o Whenever an item remains unposted by the head office in its binder a remark
"Unposted" will be made by the head office against the entry in the list of
transactions. (MCQ-6)
o Whenever an item which remains unposted in the binder is subsequently posted in
the binder by the head office, an intimation will be received by the Control
Organisation in the form of list of transactions marked "Unposted items cleared".
o The register of unposted items will be reviewed by the Postmaster once a week
and action taken to settle the pending items vide Rule 45 of P.O.S.B. Manual
Volume-I.

Register of Non-Cash Transactions (SB-62A)-

➢ This is to be maintained for noting particulars of non-cash transactions affecting the

binder balances.
➢ The non-cash transactions appearing in the journal will have to be grouped office wise and
binder wise by referring to the binder charts and then posted in the appropriate credit or
debit columns of the Register SB-62(a) (Annexure 6).
➢ The Credit/Debits items in the register of SB 62 (a) will be made from(MCQ-7)
o From credit/debit side of the combined local credit and debit journal.
o From the Home and Foreign journals of accounts opened on transfer from (Credit)
/transfer to (Debit) other Head Offices.
o From the register of silent accounts revived.
o Intimation received from the Director of Postal Accounts, Calcutta. (Credit items).
o Adjustment of interest short or excess passed.
➢ At the end of the month, the progressive total of different items of non-cash transactions
as worked out in the register SB-62(A) will be checked and verified with the
corresponding figures in the non-cash journals as on the last day of the month and a
certificate recorded by the Supervisor under his dated signature.
➢ In respect of accounts opened on transfer after 31st March but which were transferred
from other [Link]. before 31st March, a separate transfer journal with the inscription:
"March Supplementary" will be received by the C.O.
➢ At the end of March every year the register SB-62(a) will be closed only after posting all
transactions included by the H.O. in March supplementary account.

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Register of Transactions Office wise (SB-63)-

➢ Maintained office wise for each month.

➢ Entries made from-
o Part-III of the list transactions.
o Register SB-62(A)
➢ At the end of the month, the closing balance of each office will be worked out
in SB-63 register and this closing balance as also the totals under each head
should agree with the corresponding totals and balance arrived at in register
SB-62. (MCQ-8)

Consolidated Journal of S.B. Deposits and Withdrawals (SB-72)-

➢ Head Office prepares daily a consolidated journal of S.B. deposits and

withdrawals, etc. at the Head and the Sub Offices under it in form SB-72.
➢ Supervisor of Control Organization check each entry of consolidated journal
with the corresponding entry in SB-63 register.
➢ Supervisor will then check the totals of deposits and withdrawals both daily as
well as progressive with the corresponding figures in the Head Office Cash
Book.
➢ At the end of the month the total amount of deposits and withdrawals as
shown in the consolidated journal will be checked and agreed by the
Supervisor with the corresponding figures in the H.O. Cash Account.

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Check of Vouchers and Documents-

➢ The PA of the Control Organisation should carry out the general check of
vouchers as well as checking of vouchers with reference' to ledger cards in
respect of the following vouchers: -
o All vouchers of payment in respect of withdrawals exceeding Rs.
5000/- at head and sub offices and Rs. 2500/- at ED sub offices and
branch offices.
o Warrants of payment of 20% of closed accounts of heavy amounts.
o 4% of deposits in head and sub offices.
➢ A record of the vouchers checked should be kept by the PA in a separate
register in the prescribed form. The register will be signed by the P.A. below
the entries of the day and reviewed once a week by the Supervisor.
➢ In case of withdrawal exceeding Rs. 2000 the signature of the depositor on the
withdrawal form has been attested by two postal officials (except in Single
handed sub offices.) (MCQ-9)
➢ In charge of SBCO to waive excess/short payment of interest/principal not
exceeding Re. 1/- on closure of Savings and other accounts. (MCQ-10)

Checking of Non-Cash Transactions: -

➢ There are following types of Non-cash transactions-

[Link] Non cash Transactions What to check?

1. Accounts transferred to other Head ➢ Rule 65 of POSB Manual Volume-1, SB-
Offices and also from one office to 62(a) register and send it to Pairing unit along
another under the same HO with the monthly returns,(for more detail refer
book)
2. Opening of accounts on transfer ➢ Oblong stamp of the transferring HO and the
from other Head Office sign of Postmaster and Supervisor of the
Control Organization of that office.
➢ Entry in Home/Foreign transfer journal and in
SB-62(a) register.
3. Revival of accounts treated as ➢ With reference to the entries in SB-62(a)
silent register.
➢ Balance and the amount of interest has been
correctly entered in the SB-62(a) register.
4. Correction to ledger balances ➢ Correction to the ledger balance is made by
the SB Branch on receipt of an authority from
the Postal Accounts Office (MCQ-11)
➢ Entry in the Register of Objection Book (SB-
61)
5. Reporting of Minus Balances in ➢ Up to ₹ 100/- to SPO/AO ICO(SB)
SB Accounts detected by SBCO ➢ Beyond ₹ 100/- to PMG
branches in HO ➢ Also mentioned in SBCO Objection Register
(SB-61)
6. Verification of Binder Balances ➢ Once in six months viz. two rounds in a year.

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➢ First round- Oct to March

➢ Second Round- Apr to Sep.
➢ While making agreement of binders which do
not agree automatically, the PA is likely to
detect three kinds of mistakes, namely (a)
Mistakes in listing, (b) Mistakes in binder
posting and (c) Mistakes in SB-62 register.
(MCQ-12)
7. Security Deposit Accounts ➢ Treated as HO accounts and assigned
separate block numbers.
➢ Whenever these accounts are closed the
usual check of vouchers will be made by the
Control Organization.
8. Skipping over rounds of Binder ➢ If in any office one or more rounds of binder
Agreement agreement in a year fall into arrears due to
unavoidable reasons, the round fallen into
arrears may be skipped over after obtaining
formal approval of the AOICO (SB) or Head
of the Circle.
➢ The A.O.I.C.O. (SB) will approve the
skipping of only one round of agreement in
a year in respect of each bead office under
his control. The cases involving skipping of
more than one round will be approved by
the Head of the Circle.
9. History Sheet of Adding and ➢ Supervisor will maintain a history sheet in a
Listing Machine register form, of machine supplied to SBCO
10. Regrouping of Binders ➢ The binder of the HO/SO is required to
contain not more than 300 ledger cards at
the time of the opening.
➢ As and when any account is closed or
transferred or treated silent, the ledger card
is removed and kept separately in office
wise bundles. ऐसे करते करते बाइडं र पतला हो जायेगा तो
बाइडं र के खर्चे को बर्चाने के ललए ledger cards of two or
more complete binders amalgamated into
one binder so that the new binder should
contain about 300 ledger cards.
11. Transfer of closed and transferred ➢ Transferred and closed accounts may be
ledger cards to the SBCO transferred to SBCO duly entered in the
voucher list along with other vouchers on
the next day.

Checking of annual interest and preparation of interest cum silent accounts statement-

➢ After 31st March, as soon as calculation and posting of interest in all the accounts in a
binder is completed, the binder should be handed over to the Control Organisation for

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checking the calculations in 20% of the accounts where calculations are done
manually and 5% where calculations are done on computers.
➢ A copy of the grand summary of the interest statement will be sent to the Postal
Accounts Office.

➢ Silent Account- At the time of calculation of interest (i.e in month of March) if it is

seen that there has been no transaction in the account for the last three complete
financial years, a remark “Account treated as silent” will be made in the ledger card
by the Ledger Assistant.

Note-
1. It will also be applicable to all the Security Deposit Accounts and MVSD
accounts.
2. Presentation of the passbook for entry of annual interest will not be considered as
a transaction for this purpose.
3. An account in which the balance at credit has reached or exceeded the maximum
limit of balance prescribed, will not be treated silent even though it has not been
operated upon for the three complete FY.

➢ The SBCO will prepare in duplicate for HO and in triplicate for sub offices
(including ED sub offices) a list of silent accounts with balances below the prescribed
minimum from the interest cum silent accounts statements. The consolidated list will be
prepared for the head office as a whole.

➢ The Postmaster will furnish a certificate that the entries relating to the list of silent
accounts in the interest statement received from the SBCO have been made in the
ledger cards, application cards (SB-3), specimen signature cards (SB-106), if any, and
in the Index to ledger cards, etc.

➢ Revival of Silent Account-

o Who is authorized- All head office, gazette and selection grade sub offices.

Other sub offices and branch offices will get the silent accounts
revived from the head office or Account office concerned.

o How- Depositor will present the passbook along with application for withdrawal or
deposit. (In respect of Security Deposit Account, the letter of release of security
from the competent authority will also be obtained from the depositor.)
o Entries made in-
o Ledger and specimen signature book at sub office
o In application for opening of account, specimen signature card, index
to ledger cards and ledger card at head post office.
o Register of Silent Accounts Revived.
o Adjustment in register SB-62(a)

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o Who will attest- Incharge of the SBCO.

o Monthly return- A copy of the entries made in the register of silent accounts
revived during the month alongwith their total duly attested by the Incharge SBCO
will be sent to the AO ICO (SB) by the SBCOs by the 5th of the following month
in order to enable the ICO to make suitable entries in the silent accounts ledgers/lists
maintained in their office.
o What if meanwhile SO is coverts in HO or SO transferred under another HO-
▪ In this case list of accounts treated silent available at Old Head Office.
▪ Application of revival received at New HO will be forwarded to the old
head office.
o What if meanwhile HO is converted into a Sub Office-
▪ The list of silent accounts will be transferred to the SBCO of the new head
office.
➢ If the account holder of a Savings Account other than Basic Savings Account, including
Silent Accounts, fails to maintain the minimum prescribed balance an account
maintenance fee of Rs 50 which includes GST @ 18% shall be deducted on the last
working day of each financial year irrespective of if the account is silent or not. (Notes
from CBS manual)

➢ Mukhya Dak Ghar (MDG)-

o To resolve the concerns of the customers efficiently and promptly,
decentralization of powers from Head Post Office resulted in Mukhya Dak Ghar
at district headquarters.
o Work allotted- Annual interest calculations, preparation of interest statements
and posting of interest in respect of Post Office Savings Accounts and Saving
Certificates (NSS-87/92-----Not closed)
o The head office will exclude accounts of Mukhya Dak Ghar and offices in
account with Mukhya Dak Ghar from annual interest calculation and interest
statements and posting of interest in the pass books. (MCQ-13)
o How work is controlled-
▪ One copy of the interest statement will be sent by the Mukhya Dak Ghar
to its Head Office for further action.
➢ Watch on Calculation of interest-
o 20% checking and preparation of interest statement the SB branch and SBCO
will send a fortnightly statement after 15th March and 1st April respectively to
AO, ICO(SB).

o The Accounts Officer, ICO(SB) will consolidate the statements of his Circle and
submit a fortnightly statement commencing from 16th March to DG Posts direct
with a copy to his Circle Office till the completion of the interest statement.

➢ Interest for the year will be adjusted by the Control Organization through the register
SB-62(a) in March Final Accounts.
➢ The closing SB balance for the HO as a whole will be worked out in the month of
March twice viz, once after including of all transactions by the HO up to 31st March

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Supplementary and again after adjustment of annual interest and correction and
rectification and the same intimated to the Postal Accounts Office.
➢ Interest short or excess passed when detected after completion of the interest
statement will be rectified by the SB Branch and checked by the Supervisor of the
Control Organization.

Unused Cheque foils-

➢ When- When the depositor of the cheque account closes his account or ceases to avail
of the cheque facilities.
➢ PM transfers the partly used cheque books to the Control Organization after making
suitable remarks in the relevant ledger cards.
➢ Unused cheque foils cancelled by in-charge SBCO under his dated signature and keep
them in his personal custody.
➢ Partly used cancelled cheque books are destroyed by AO ICO(SB).

Undelivered and spoilt Pass Books-

➢ अगर कस्टमर पासबक
ु अपडेट करवाने के लिए िेके आया था और वो इसे एक महीना तक नही िे जाता है तो
इसे Register of Undelivered Pass Books में mention कर लिया जाएगा .

Undelivered Pass Books Spoilt Pass Books

➢ PB remains undelivered for more than 3 ➢ As and when a fresh pass book is issued
months in a Head Office, will be in lieu of a spoilt one, spoilt pass book
transfered to SBCO once in a month, will be transferred by the Head Office to
Supervisor puts his dated signature in the Control Organisation.
register of undelivered register and sends ➢ The pass books will be kept in an
back to Postmaster. almirah in the personal custody of the
➢ What if customer comes again for Supervisor.
passbook- On requisition received from
the HO’s postmaster for the return of the
pass book, the same will be handed over
under receipt to be obtained in the
register against the relevant entry.
➢ All requisitions will be kept in Guard file
and it will be kept in the personal
custody of the Supervisor and preserved
for ten years.
➢ Annual verification of stock of all the
undeliverable pass books in deposit will
be carried out by the Supervisor in
April.
➢ The undeliverable pass books will be
preserved for 6 years from the year of
the receipt. (NOW 1 YEAR)
➢ Undelivered passbook (after 6 years) and Spoilt Pass Books will be destroyed by AO,
ICO during his inspection of the Control Organisation. (MCQ-14)

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Statistical Register (SB-88)- A copy send to the Postal Accounts Office by the 10th of the
following month. (should be agree with the cash account and register SB-62(a)) (MCQ-16)
➢ Supervisor/PA in charge of Control Organization will maintain it and keep it in his
personal custody.
➢ Postings in this register will be made for the Head Office as a whole at the end of each
month from the following records-
(i) Consolidated Journal of S.B. Deposits and Withdrawals.
(ii) SB-62 (a) register.
(iii) Lists of accounts treated silent.
(iv) Register of silent accounts revived.
(v) Summary of annual interest statement.
(vi) Local transfer journals.
(vii) Home and foreign transfer journals.

➢ The number of accounts in the H.O. as a whole at the end of the year as worked out in
the statistical register will be agreed with the number of accounts shown in the summary of
interest statement. The agreed figure will be shown as opening balance in the next year.
(MCQ-15)
➢ This Statistical Register is now being maintained in CBS Financle module.

Requisition of SB Vouchers for Inquiry-

➢ On written requisition to whomever it may be. (postmaster, police for inquiry etc.)
➢ The vouchers/documents required to be preserved in connection with fraud cases will be
made over to the Divisional Supdt. for preservation in his personal custody till the
finalisation of case and need not be preserved by the SBCO.

Safe Custody of duplicate keys of steel almirahs-

➢ The duplicate keys of steel almirahs, etc. supplied to SBCO will be kept by the AO
ICO(SB) in his personal custody. (MCQ-17)
➢ The supervisor SBCO will send all the duplicate keys by parcel post registered and insured
for ₹ 100 to the AO ICO(SB) after entering their number in a list to be prepared in
triplicate----- Two copies to AO ICO(SB) and One copy as an Office copy. One copy
AO ICO returns after giving his acknowledgement.

Petty Saving Bank Accounts-

➢ The branch Audit offices in the year 1961-62 issued to Head Offices lists of S.B. accounts
having balance of less than Rs.5 each. Subsequently, the balances of such accounts were in
some cases certified by the audit offices through the certified lists of SB balances
consequent on the introduction of the control procedure and the balances of such
accounts were transferred back by the audit offices to the SB Deposit Head. In cases,
however, where the balance of such accounts has neither been certified by the audit offices
through the certified lists of balances nor the same have been transferred back to the "SB

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Deposits" Head, the accounts of this category included in the lists originally supplied by
the audit offices continue to be treated as "Petty".
➢ The vouchers duly sealed along with list of transactions relating to withdrawals from such
“Petty Accounts” will be transferred to the CO as in the case of other SB withdrawals
duly entered in the SB voucher list. A separate list of transactions (SB-60) will be
prepared for such accounts clearly marked at the top “Petty Accounts”.

Custody and Preservation of records-

➢ In personal custody of Supervisor SBCO- List of transactions, vouchers, pass books,

agreement compilation sheets, transfer journals, consolidated journals of deposits and
withdrawals, interest statements.
➢ In custody of PA- SB-62, SB-62(a) and SB-63 registers.
➢ For time barred records’ destruction--- prior approval of Divisional Supdt./Gazetted
Postmaster.
➢ Vouchers, Spoilt and undelivered passbooks and unused cheque foils and books should
be destroyed by burning/shredding.
➢ The particulars of the records destroyed will be noted in a register of records destroyed in
Form ACG-91.
➢ The preservation period of various records kept in the Control Organization –

Sl. Record type Preservation period

No.
1. List of transactions 2 years after agreement of
binder balance for that
period.
2. SB Vouchers, Application for opening the accounts 6 years.
(SB-3) (MCQ-18), Registers of Vouchers
Checked, Undelivered Passbook.
3. Statistical Register 5 years from agreement of
binder balances of all the
binders for that period and
after reconciliation of
balances maintained in the
Postal Accounts Office.
4. Consolidated journals of SB deposits and 2 years after the agreement
withdrawals, Voucher lists of all the binder balances for
the relevant period.
5. Combined Local Credit and Debit Transfer 18 months after agreement
Journals, Periodical Statements, Inspection Reports of all the binder balances for
(after all items admitted) the relevant period.
6. Registers SB-62, SB-62(a) and SB-63, Interest 3 years.
Statement and summary thereof, Agreement Sheets

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7. Registers SB-61 2 years after all the

objections have been finally
settled.
8. Certified lists of accounts and balances, Register of Permanent
corrections to opening balances, Lists of silent
accounts, Register of records destroyed
9. Spoilt Pass Books and Unused cheque foils Up to next inspection and
(MCQ-19) destroyed by the AO ICO
(SB)

2. Recurring Deposit Control Procedure

Forms No. Records Maintained.

SB-85 Register of binder wise and office wise balances
SB-85(a) Register of non-cash transactions
SB-86 Consolidated journal of deposits and withdrawals
SB-76 Checking of Lists of Transactions

Receipt of Documents from the Head Office:-

➢ Control Organization will receive every morning the voucher list in duplicate with
documents as detailed below from the Head Office. And return one copy thereof duly
receipted to the Head Office.
(i) List of transactions (duplicate in respect of head office and the original lists received
from all sub offices) along with sealed voucher bundles in alphabetical order.
(ii) Consolidated journal of deposits and withdrawals (SB-86)
(iii) Combined local credit and debit transfer journal.
(iv) Home and Foreign journal of accounts transferred to other Head offices.
(v) Home and Foreign journal of accounts received on transfer from other head offices
along with Advice of transfer.

Checking of Lists of Transactions (SB-76)-

➢ Read para- Checking of Lists of Transactions (SB-60) in case of saving accounts.

Register of Binder-wise/Office-wise Balances (SB-85)-

➢ Postings in Register SB-85 will be made from- SB-85(a), Part-I and III.
➢ This register will be checked in same manner as prescribed for checking of SB-62
register.

Register of Non-Cash Transactions (SB-85a)-

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➢ Read about SB-62a (NOT ALL POINTS RELEVANT)

Working out the total RD Balance of the Head Office as a whole(Including that of sub
offices)-

➢ Worked out from the consolidated journal of RD deposits and withdrawals (SB-86) and
register SB-85(A).
➢ This closing balance should agree with the closing balance as worked out in the summary
in the register SB-85.

Consolidated Journal of RD Deposits and Withdrawals (SB-86)-

➢ What is it- Daily consolidated journal RD deposits and withdrawals, with head and sub
offices arranged in alphabetical order in form SB-86.
➢ Who will prepare- The Head office.
➢ Sent to Control organization along with the daily returns.
➢ What SBCO do- The Supervisor will check each entry of the consolidated journal with
the corresponding entry in the lists of transactions. He will then check the totals of
deposits, withdrawals, interest on defaulted installments and refund of interest and the
amount of rebate on the advance deposits, both daily as well as progressive with the
corresponding figures in the Head Office Cash Book.
➢ In the end of the month, with corresponding figure of Cash Account.

Checking of vouchers and documents-

➢ With reference to ledger cards and all procedure as per SB account checking procedures.
➢ Rebate- as per rule given and he will check that the rebate was not paid previously, and
that it has been paid within a period of one year from the date of advance deposit.
➢ Premature Closure of Accounts- All wiil be checkced by the Postal Assistant and The
supervisor will check 20% of such accounts. (uniformly applied maintained either
manually or on computers).

Checking of Non-Cash Transactions-

➢ Transfer of Accounts- As per SB Control Procedure.

➢ Short or excess paid interest/bonus on closed accounts- As per Saving Accounts.

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Verification of Binder Balances-

➢ Once in a six month period------- First round from Jan to June and Second round
from July to December.

Annual Listing of Balances-

➢ The listing of balances as on 31st December will be done in duplicate in the month of
January each year showing all the account numbers as in the case of SB interest
statement.
➢ The duplicate copy of the lists of balances will be sent to the AO ICO(SB) immediately
after it is prepared as in the case of SB interest statement.
➢ After agreement work is over, these lists will be obtained by the In-charge SBCO from
the AO ICO(SB) for incorporation of corrections, if any and then returned to the AO
ICO(SB) within a week for safe custody in his office.

Undelivered and Spoilt Pass Books- as per SB Control Procedure.

Statistical Register- (SB-89)-

➢ A copy of the statistical register will be sent to the Postal Accounts Office by the 10th of
the following month.
➢ Now maintained in CBS Finacle module.

Custody and Preservation of Records- as per SB Control Procedure.

Certified list of Discontinued Accounts- as per SB Control Procedure.

Monthly Progress Report-

➢ The Supervisor of the Control Organisation will submit a monthly progress report showing
the state of work in respect of RD accounts by the 5th of the following month to the
Accounts Officer, ICO(SB) with a copy to the Divisional Superintendent of Post Offices in
the form given at Annexure-7.

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4. Time Deposits Control Procedure

Register of binder-wise and office wise balances

(SB-85)

Register on non-cash transactions (SB-85A)

Consolidated Journal of deposits and

withdrawals (SB-109)

Statistical Register (SB-89A)

As per RD Control Procedure
Working out of the total TD balance of the
head office as a whole

Agreement of binder balances

Annual listing of balances

Custody and Preservation of record

Monthly Progress Report

Checking of Vouchers and Documents- (with reference to entries in the ledgers)

➢ All warrants of payment in respect of withdrawals exceeding ₹ 5000/- at the head and sub
offices and ₹ 500 at ED sub offices and branch offices.
➢ 20% of the vouchers relating to payment of annual interest.
➢ 20% of the warrants of payment of closed accounts of heavy amounts.
➢ 4% of deposit transactions.

Agreement of binder balances-

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➢ The agreement of binder balances will be done once a quarter as on 31st March, 30th June,
30th September and 31st December.

5. Public Provident Fund Control Procedure

➢ PPF Scheme was introduced in all the HO w.e.f 01.01.1979 and extended to
selection grade sub offices w.e.f. 01.01.1988.
➢ Control Procedure- As per SB Control Procedure.
➢ Forms maintained- SB-62, SB-62(a) and SB-63.

Interest Recovered on Loans- The interest recovered on loans will be recorded in a

separate column in the list of transactions and consolidated journal of deposits and
withdrawals.

Checking of Vouchers- With reference to entries in the ledgers. (Maintained online or

offline)

(i). All vouchers relating to loans, withdrawals and interest recovered on loans.
(ii). All final closures.
(iii). 4% of deposit transactions.

Agreement of Ledger Balances- Six Monthly.

Monthly Progress Report- As per SB control procedure.

Preparation of Interest Statement- SB Branch prepare.

➢ Percentage check by SBCO- 20% of manual calculation and 5% of
calculation on computer.

Recovery of Default Fee-

➢ ₹ 50/- along with arrears of subscription of ₹ 500/- for each year of default.
➢ Default fee ₹50/- is credited under the head “Unclassified Receipts”.
➢ Receipt ACG-67.

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6. National Savings Scheme, 1987-Control Procedure- Outdated

7. Control Procedure for Monthly Income Account Scheme

➢ The SB Control Organization will follow the procedure as for savings accounts with the
following changes.

Checking of Vouchers and Documents- (with reference to entries in the ledgers)-

Maintained online or offline.
➢ All vouchers of premature and final closures.
➢ 10% of vouchers of monthly payment of interest.
➢ 4% of deposit transactions.

Premature Closure of accounts- Discount deducted or not as per rule.

Maintenance of SB-85 register- ledger wise for head office and office-wise for sub offices.

7A- National Savings Scheme, 1992-Control Procedure - Outdated

7B- Mahila Samriddhi Yojana Control Procedure- Outdated

8-National Savings Annuity Certificates Control Procedure- Outdated

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9. Procedure for Pairing Organisation

Nature of Transfers Transfer is known Pairing/Agreement work done by

as
Transfer from one office to Local Transfers SBCO
another under the same
Head Office
Transfer from the Home Transfers Circle Pairing Unit
jurisdiction of one Head
Office to another within
the same circle
Transfer from the Foreign Transfers Central Pairing Unit
jurisdiction of one Head
Office to that of another Note- CPU also responsible for
outside the Circle pairing the debits and credits of
Home Transfers of Delhi and Base
Circles.

Change in procedure of SB Branch after formation of pairing units-

➢ Saving Bank Branch of the Head Office will prepare debit transfer journal SB-2(a) and
credit transfer journal SB-2(b) separately for home and foreign transfers.
➢ SB Branch sends these two journals to SBCO along with the relevant advices of transfer
separately for home and foreign transfers.
➢ The debit and credit transfer journals with relevant advices of transfer relating to Home
Transfers will be dispatched by the SBCO to the Circle pairing Unit and those of

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Foreign Transfers to the Central Pairing Office by 7th of the month following the month
of account. (MCQ-20 & 21)
➢ A memo showing the total number of transfers in a month and their amount be prepared in
a separate sheet and pasted at the top of the debit/credit journals. (MCQ-22)

Procedure in Circle Pairing Units-

➢ The Circle Pairing Unit will receive all the above documents by 10th of the month of
count.
➢ If the amount of AT does not tally with the amount shown in the credit journal, the amount
of AT may be treated as correct and SBCO concerned asked to send the revised credit
journal. The difference in amount should be taken to the objection register. (MCQ-23)
➢ The advices of transfer accompanying the credit transfer journals should be detached and
the credit journals kept separately in monthly bundles head office-wise.
o The advices of transfer relating to the debits of previous months and the current
month should be separated. (MCQ-24)
o The advices of transfer would thus be in two distinct groups, namely, those
relating to the debits of current month and those of previous months.
➢ The advices of transfer sorted in the manner described above should be listed in a separate
sheet known as “debit-wise credit sheet” for each Head Office in form (SB-91) and total
struck.
➢ A consolidation of the total number of advices of transfer and the amounts received on
transfer for all the offices should be compiled separately in form (SB-92).
➢ The grand total thus arrived at will be agreed with the total of the credit transfer journals in
the form (SB-93)

Pairing and Agreement-

➢ Pairing and Agreement of credits and debits of a Head Office (Home Transfers) are made
through- Debit-wise credit sheet (SB-91) and debit journals of current and previous
months. (MCQ-25)
➢ Pairing and Agreement of credits and debits of a Circle as a whole (Home Transfers) are
made through- Consolidated statement of Debit-wise credit sheets (SB-92) and
consolidated statement Credit summaries (SB-93). (MCQ-26)
➢ Register of unadjusted debits (SB-94)- This is filled after pairing work is completed for
the month with reference to Debit Journals. (MCQ-27)
➢ Register of unpaired credits (SB-95)- This is filled after the pairing work is completed
for the month with reference to Debit-wise credit sheets. (MCQ-28)

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-------------------------------------------------------------------------------------------------------------
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*********************************------------------------------------

After introducing CBS in Post Offices, many things of SBCO have been changed and
updated ruling has been given in POSB CBS Manual (Appendix-XVI) corrected up to
31.12.2021.
So now let’s start to read new rule’s note.

1. General-

i. Duties of Supervisor-
a. Supervision over staff, distribution of work to them and ensure they are doing
work as pe rule.
b. Periodical returns sent timely
c. To maintain Nomination Roll (MS-12) in computerized form in r/o SBCO
staffs and put up the Roll once a week to the Postmaster for check.
d. Examination of the Long Book Consolidation Journal received from HO
and SOs.
e. Checking of Vouchers with Common LOTs viewed from Finacle MIS
Server.
f. Entries of Interest Adjustments in Finacle and maintenance of Interest
Adjustment Register.
g. Maintenance of Objection Registers.
h. Upkeep and disposal of Unused Cheque Foils.
i. Upkeep and disposal of Undelivered/Spoiled Passbooks.
j. Requisition of Vouchers for Inquiry.
k. Safe Custody of Keys.
l. Preservation of Records in Safe Custody.
ii. Duties of Postal Assistant-

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a. Receipt of Vouchers along with Long Book Consolidations from HO SB

Counter and Sub Accounts Branch in r/o SOs.
b. Examination of the Long Book consolidations received from HO and
SOs/BOs.
c. Checking of vouchers with Common LOTs, generated and viewed from
Finacle MIS Server.
d. Maintenance of Objection Registers.
iii. Distribution of Work-
a. Supervisor will prepare the Memo of distribution of Work among himself and
Postal Assistants and send it to the AO ICO (SB) for approval.
b. In case of credit of Pension and Salary to Pensioners and other staff, and
benefits under DBT- separate pay-in-slips along with the list of beneficiaries
duly signed by the APM Accounts/Postmaster of the HO will be handed over
by the HO SB Branch.
c. There will be no vouchers for Automatic Transfer from SB to RD,
MIS/TD/SCSS to SB, charges collected for issue of cheque books and charges
collected towards dishonor of cheques received for clearing and these
transactions are not included in Common List of Transaction as these are
system generated transactions. If there is any failure of SI transaction, the
failure report will be shared by CEPT with respective CPCs for further
necessary action on daily basis.
d. Other channel transactions namely ATM, Internet Banking and Mobile
Banking are not included in Common List of Transactions and hence there
will be no vouchers for these transactions.
e. SAS and MPKBY Agents Commissions credit transactions are not included
in Common List of Transactions and hence there will no vouchers for these
transactions. However, Accounts branch of the HO will continue to prepare
the schedule of Agent Commissions paid and TDS recovered from Agents
through respective General Ledgers in CSI and HO will also file the TDS
returns with Income Tax Department as per existing procedure.
f. A single entry for each MPKBY Agents LOT is included, and if required, the
detailed transaction can be viewed through agent reports using HFINRT menu.
g. When POSB transaction performed on more than one counter in a Post Office-
---- at the end of the counter hours, all the vouchers from all the counters
together are to be arranged according to Transaction ID number wise,
irrespective of scheme in a single bundle. When the total number of
vouchers in an office exceeds 120, more than one bundle may be prepared, in
such a way that each bundle contains 100 vouchers.
h. Adjustment of Interest or Principal-Postmaster/SPM>>Head Postmaster>>
Supervisor SBCO.
In case of any adjustment-
Head Postmaster (with copy of error book) >>Divisional Head (after
necessary inquiry, approve adjustment and send letter to)>> Head Postmaster
and SBCO Supervisor.

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Note- In case accounts standing in Gazetted HO, approval may be issued by

Gazetted Postmaster/Director of GPO after necessary enquiries.
i. In case revised AOF is obtained by Post Offices from the Depositor(s) at the
time of closure of account, KYC documents of the Depositor(s) duly verified
by the APM/DPM/SPM shall be attached with AOF.

2. Receipt of vouchers from the Head Offices-

What PA(SBCO) received in every morning-----
a). From HO SB counter—Long Book Consolidation Report along with sealed
voucher bundle and any other documents/list viz. undelivered/spoilt passbooks,
unused cheque foils, Will-follow vouchers etc., duly entered in the voucher list (SB-
22) in duplicate.

b). From Sub Accounts Branch of HO—Long Book consolidations along with the
sealed voucher bundles (Sub Offices and Branch Offices) in respect of POSB
transactions at sub offices, duly entered in Hand-to-Hand Receipt Book (MS-7).

What PA(SBCO) checks-----

Long Book Consolidation Reports bear signature of Postmaster/APM/DPM, date
stamp of the office and number of vouchers written are tallied with number of
physical vouchers available in the office wise (SOL ID wise) sealed voucher bundle,
if any manual correction in the printed copy of the Long Book Consolidation Reports
whether the copy of the error and the order of the Competent Authority is attached
with the voucher concerned.
If any discrepancy observed, SBCO PA will take to the notice of the Supervisor
SBCO and record objection on Objection Register and send copy of Objection
Memo duly signed by the Supervisor, SBCO, to concerned office.

3. Checking of Common List of Transactions—

a). SBCO PA(s) will generate “Long Book Detailed Report-BRN” for each Post
Office (SOL ID) and “Long Book Detailed Report-SDP and AO” for each Post
Office (SOL ID) from Finacle MIS Server and save soft copy in PDF Format of the
reports on respective folder created daily date-wise for each post office namely
POddmmyyyy OR BOddmmyyyy.

b). Will tally all vouchers received from concerned Post Office with Long Book
Detail Reports---- compare the account number and amount of transactions written in
the vouchers.

c). If there is any discrepancy, print out of Common LOT viz. Long Book Detailed
Report-BRN or Long Book Detailed Report-SDP and AO may be taken, and
objection should be raised.

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d). Register of vouchers not received-

If for any reason, a voucher does not accompany the consolidation, the
remark “will follow” must have been noted by the post office. If the remark is
missing, the SBCO official should bring this to the notice of the
Supervisor/Postmaster immediately without damaging the seal on the bundle of
vouchers. An entry should also be made in the “Register of vouchers not received”
in form prescribed and the Serial number of the entry in the register should be noted
in the consolidation. The number should be in an annual series starting from No.
1 on 1ST April.

Supervisor will examine the register at least once a week and see that the
wanting vouchers are furnished by the Post Offices without delay.
In case voucher is not received within a week of the date of transaction, this
should be brought to the personal notice of the Head Postmaster.
In case the voucher is still not received within a fortnight of the date of the
transaction, the matter should be reported to the Divisional Superintendent for
necessary action endorsing a copy thereof to the AOICO(SB).

4. Check of Vouchers and Documents-

a). By SBCO PA-

General Checks Checks with reference to system generated Common

LOT (Finacle MIS Server)
➢Entry in vouchers complete ➢ Amount written on the Account Opening Form
and no suspicious (AOF), Pay-in-slip, Warrant of Payment of SB-7 or
erasures, alterations and SB-7A or SB-7B or SB-7C by the post office.
over writings. ➢ Account number written by the depositor on the
➢Date stamp of office. voucher tallies with the account number shown in
➢Application of withdrawal the system generated Common LOT.
bears the signature. ➢ Transaction Date- if there is any difference of more
➢Warrant of payment bears than 3 days (in other than clearing) and more than 7
the signature of the days in (clearing) transactions, full transaction
Postmaster in token of should be checked in Finacle through HTI and
having authorized the objection should be raised if required.
payment. ➢ In case of withdrawal exceeding ₹ 5000/- the
➢In case of illiterate signature of the depositor on the withdrawal
depositor, the thumb form has been attested by two postal officials
impression has been except in Single Handed Offices.

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attested on both the sides ➢ In case of closure, SBCO PA should check that AOF
of the voucher. (SB-3) is attached.
➢Scheme name and ➢ In case of Accounts closed at the Post Office other
Transaction ID is written than the one where account was opened, Account
on each voucher. Transfer Form collected by the Post Office at the
time of closure should be attached with the closure
voucher. PA SBCO shall ensure that necessary
account transfer fee is collected in such cases.
➢ In respect of payments (except Savings Account)
of Rs. 20,000/- and above, whether the payment is
made by Postmaster’s cheque or credit in savings
account and the cheque number, or the SB
Account number is written on the voucher.
➢ In respect of closure of unclaimed accounts
identified under Senior Citizen Welfare Fund
(SCWF) Rules, 2016, whether Head Postmaster has
recorded the remarks “CLOSURE ALLOWED" on
Account Closure Form under his/her dated signature
& designation stamp. Further, whether the copies of
KYC documents of Account Holder and 2
Witnesses duly attested by the Postmaster are
attached with the Account Closure Form.

b). Supervisor, SBCO-

➢ All checks as mentioned above, for all the deposit vouchers amounting to ₹
1,00,000/- or more and all the withdrawals including loans and account
closure vouchers amounting to ₹ 50,000/- or more, which are already
checked by every SBCO PA and then, it is countersigned by the Supervisor.
➢ Test checks of vouchers checked by PAs. The Supervisor will note the
particulars of mistakes and omission committed by each of the PAs as detected
by him in a Review Register. Separate page/pages will be allotted to each of
the PAs.
o Instances of recurring irregularities will be brought to the personal
notice of AO ICO (SB) by the Supervisor for necessary action.
5. Checking and Correction of Interest and Balances-
➢ Whenever if any adjustment is required in interest payment of any accounts of
HO or SO, the Head Postmaster concerned will raise the issue with the
Supervisor SBCO.
➢ The Supervisor SBCO will check the interest and balances. Then, the Head
Postmaster will raise the issue with Divisional Head along with a copy of
the error.
➢ Divisional Head after necessary inquiry approves the adjustment required
and send the copy of the orders to Supervisor SBCO.
➢ Supervisor SBCO will enter order in Correction Register/Adjustment
Register and will login to Finacle and invoke HIARM menu and will make

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correction entry for the amount mentioned in the orders, after which CEPT
Team will execute HACINT based on HIARM.
➢ Supervisor SBCO will submit the HIARM register to Postmaster/Senior
Postmaster for verification of correction entries with his/her signature along
with order received for correction.
➢ Postmaster of HO will send email to CEPT team from Official email id
mentioning the details of correction for updation of balances. Scanned copy
of Divisional Head orders will be attached for reference.
➢ After one week, Supervisor SBCO will inquire in HIARM menu for the
accounts where corrections were made and check the transaction ID and note
down the TRAN ID in the register against respective correction entry.

6. Checking of Consolidations, Finacle Office Accounts and Other Transactions-

➢ In respect of post offices, where CBS and CSI are implemented and GL
integration is completed, all CBS Finacle transactions are incorporated in
Daily Accounts of the concerned offices automatically and hence checking of
deposits and withdrawals with HO Summary/SO Summary/BO Summary
and HO Cash Book/HO Cash Account is discontinued.
➢ PA or Supervisor SBCO will check the unverified Non-Financial Entries
pending and deleted transactions of previous day(s), in Finacle using
HAFI and HFTI menu for all SOLs every day.
➢ In case if any unverified transactions are found, PA or Supervisor SBCO will
record objection in Objection Register and send copy of Objection Memo
to concern office.
7. Writing of Objections and Maintenance of Objection Register-
➢ Separate Objection Register in the prescribed format (SB-61) shall be
maintained for each of the PA SBCO and Supervisor SBCO will maintain in
SBCO.
➢ Format of SB-61-
Dat Sl. Name Amount Remarks regarding Date of Remark
e No of placed action taken with Settlemen s
. Office Under initials of t
and Objection Postmaster/Superviso
particul Credi Deb r SBCO
ar of t it
objectio Rs. P. Rs.
n P.

8. Unused Cheque foils-

➢ If the depositor of the cheque account closes his/her account of ceases to avail
of the cheque facilities, the Postmaster will take over from him the cheque

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book containing unused cheques. Counter Supervisor will cancel each cheque
under his/her dated signatures and designation stamp.
➢ The Supervisor SBCO will verify that all unused cheque foils have been
cancelled and keep them in his/her personal custody.
➢ The SBCO will enter the particulars of unused cheques in a manuscript
register.
➢ These cheque leaves should be destroyed during inspection of AO (ICO)
in his/her presence.

9. Undelivered/Spoiled Passbooks/Will Follow items-

➢ अगर कस्टमर पासबक

ु अपडेट करवाने के लिए िेके आया था और वो इसे एक महीना तक नही िे जाता है तो
इसे Register of Undelivered Pass Books में mention कर लिया जाएगा .

Undelivered Pass Books Spoilt Pass Books

➢ PB remains undelivered for more than 3 ➢ As and when a fresh pass book is issued
months in a Head Office, will be in lieu of a spoilt one, spoilt pass book
transfered to SBCO once in a month, will be transferred by the Head Office to
Supervisor puts his dated signature in the Control Organisation.
register of undelivered register and sends ➢ The pass books will be kept in an
back to Postmaster. almirah in the personal custody of the
➢ What if customer comes again for Supervisor.
passbook- On requisition received from
the HO’s postmaster for the return of the
pass book, the same will be handed over
under receipt to be obtained in the
register against the relevant entry.
➢ All requisitions will be kept in Guard file
and it will be kept in the personal
custody of the Supervisor and preserved
for ten years.
➢ Annual verification of stock of all the
undeliverable pass books in deposit will
be carried out by the Supervisor in
April.
➢ The undeliverable pass books will be
preserved for one year from the year of
the receipt.
➢ Undelivered passbook (after one year) and Spoilt Pass Books will be destroyed by
AO, ICO during his inspection of the Control Organization and the Accounts Officer
will furnish a certificate in the prescribed format in the register of passbooks
undelivered. (MCQ-14)

10. Statistical Register (Non-Financial)- “Discontinued.”

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11. Submission of Returns-

➢ As reports are available in CBS Finacle, MIS-CBS Reports and Business

Intelligence Tool, PAO and AO(ICO) shall take the required reports from the
above said options, submission of returns is discontinued.
Sl. No. Particulars of Returns Status
1. Copy of the Statistical Register Discontinued
2. Report of Silent Accounts revived Discontinued
3. Annual Interest Summary Discontinued

12. Requisition of Vouchers for Inquiry-

➢ May be given to the Divisional Superintendent/Postmaster under receipt.
➢ If any voucher required for investigation by the police, the police should send the
application to the Head of the Postal Circle.
➢ The voucher/document should be sent by Insured Post when it cannot be
conveniently transferred by hand under receipt.

13. Safe Custody of Keys-

➢ The duplicate keys of steel almirahs, etc. supplied to SBCO will be kept by the AO
ICO(SB) in his personal custody.
➢ The supervisor SBCO will send all the duplicate keys by parcel post registered and
insured for ₹ 100 to the AO ICO(SB) after entering their number in a list to be
prepared in triplicate----- Two copies to AO ICO(SB) and One copy as an Office
copy. One copy AO ICO returns after giving his acknowledgement.
➢ When the original key is lost by the SBCO the matter will be reported to the
AOICO(SB) who will authorize the issue of duplicate key.

14. Custody and Preservation of Records-

➢ In personal custody of Supervisor SBCO- List of transactions, vouchers,
pass books, agreement compilation sheets, transfer journals, consolidated
journals of deposits and withdrawals, interest statements.
➢ In custody of PA- SB-62, SB-62(a) and SB-63 registers.
➢ For time barred records’ destruction--- prior approval of Divisional
Supdt./Gazetted Postmaster.
➢ Vouchers, Spoilt and undelivered passbooks and unused cheque foils and
books should be destroyed by burning/shredding.
➢ The particulars of the records destroyed will be noted in a register of records
destroyed in Form ACG-91.
➢ The preservation period of various records kept in the Control
Organization –
[Link]. Record Preservation Period
1. Vouchers with Consolidation 5 years
2. Statistical Register 3 years
3. Interest Grand Summary 3 years

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 30

4. Objection Register 2 years after settlement

of all objections
5. Interest/Balance Adjustment Register Permanent
6. Voucher List 2 years
7. Periodical Statements 18 Months
8. Inspection Reports 18 Months after all the
items have been
admitted
9. Undeliverable Passbook 1 year
10. Spoilt Passbooks Up to Next Inspection
11. Unused Cheque Foils Up to Next Inspection
12. Register of Records Destroyed Permanent

15. Monthly Progress Reports-

➢ The Supervisor of the Control Organization will submit the “Statement
showing the position of work” in the prescribed form, by 5th of the following
month to the AO ICO(SB) with a copy to the Divisional Superintendent of
Post Offices.

Raghunath Kasaudhan, AAO, F&C Audit Office, BAO-Kolkata @Not for publication and sale
 31

PO SSS_Part IV_Dureja

1. The Central pairing unit is responsible for pairing the credits and debits of
a. Foreign transfers
b. Delhi Postal circle
c. Base Circle of Army post
d. All
2. The list of transactions of Sub offices received in the SBCO branch should bear the
signature of
a. Sub office counter clerk and Sub Postmaster
b. Ledger clerk and Postmaster of Head office
c. A and B above
d. None
3. If for any reason, a voucher does not accompany the list of transactions, an entry
should be made in the
a. Register of vouchers not received
b. Will follow register
c. Un-posted register
d. All
4. The voucher included in the list of transactions is not received within a fortnight of
the date of transaction the matter should be reported to
a. Postmaster
b. Divisional Superintendent
c. Accounts officer, Internal Check Organization
d. Divisional Superintendent and Accounts officer, Internal Check
Organization
5. The posting in the Register of SB 62 will be made from
a. Register of SB 62 (a)
b. Part I of list of transaction
c. Part III of list of transactions
d. All
6. The Register of un-posted items is maintained in SBCO to record the items
a. Remained un-posted in the SB binders
b. Remained un-posted in the register of SB 62
c. Remained un-posted in the register of SB 63
d. Remained un-posted in the register of SB 62 (a)
7. The Credit and Debits items in the register of SB 62 (a) will be made from
a. Register of Silent accounts revived and List of accounts treated as Silent
b. Local credit and debit journals
c. Home and Foreign journals of accounts opened on transfer and accounts
transferred
d. All
8. The total SB balance of the Head office as a whole is worked out by agreeing
a. The total of SB 62 with that of SB 63
b. The figures total of SB 63 with that of consolidated journals of SB Deposits
and withdrawals

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 32

c. The total of consolidated journals of SB Deposits and withdrawals and SB

62(a) with that of summary of SB 63
d. The total of consolidated journals of SB Deposits and withdrawals and SB 62(a)
with that of summary of SB 62
9. In case of withdrawal exceeding Rs.2000/- the signature of the depositor on the
withdrawal form has to be attested by two postal officials except in the case of
a. ED Sub office
b. LSG Sub office
c. Single handed Sub office
d. Double handed sub-office
10. The In-charge of SBCO is delegated to waive excess/short payment of not exceeding
Re.1/-, if
a. Interest is only paid
b. Principal and interest is paid
c. Principal is only paid
d. All
11. A correction to the ledger balance may be made by the SB branch on receipt of
authority from
a. Divisional Superintendent
b. Regional Postmaster General
c. Accounts officer, Internal Check Organization
d. Postal Accounts Office
12. Type of mistakes detected while making agreement of binders which do not agree
automatically
a. Mistakes in SB 62 and Mistakes in listing
b. Mistakes in listing, Mistakes in binder postings and Mistakes in SB 62
c. Mistakes in SB 62 and Mistakes in binder postings
d. Mistakes in binder postings and Mistakes in listing
13. Annual interest calculation is not done by the Head office in respect of the accounts
standing at
a. Departmental Sub offices
b. Branch offices account with Departmental Sub offices
c. Mukhya Dak Ghar and offices in account with
d. Army Post office
14. Undelivered and Spoilt pass books are destroyed by the
a. Divisional Superintendent during his inspection
b. Regional Postmaster General/DPS during his inspection
c. Accounts officer, ICO during his inspection
d. All
15. The total number of accounts shown in the summary of interest cum silent account
will be agreed with the number of accounts in the Head Office as a whole at the end of
the year as worked out in the
a. Consolidation of credit and debit journals
b. Register of SB 63
c. Statistical register
d. All
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 33

16. A copy of the statistical register will be sent every month to the
a. Postal Accounts Office
b. Accounts Officer, ICO
c. Heads of Circles
d. Director of Postal services/Regional Postmaster Generals
17. The duplicate keys of steel almirahs etc supplied to the SBCO will be kept by the
a. Postal Store Depot
b. Accounts Officer, ICO
c. Divisional Superintendent
d. Heads of Circles
18. The applications for opening the accounts for various types of accounts received with
warrant of payment will be preserved for
a. 1 year
b. 3 years
c. 5 years
d. 6 years
19. Spoilt pass books and unused cheque foils will be preserved
a. For 12 months
b. For 18 months
c. Till next inspection of Accounts Officer, ICO
d. For 6 years
20. The SBCO should send to the Circle pairing unit
a. The credit and debit transfer journals with Advice of transfers relating to
Home transfers
b. The debit and credit transfer journals with Advice of transfers relating to
Foreign transfers
c. The debit and credit transfer journals with Advice of transfers relating to Local
transfers
d. All
21. The SBCO should send to the Central pairing unit
a. The debit and credit transfer journals with Advice of transfers relating to Home
transfers
b. The debit and credit transfer journals with Advice of transfers relating to
Foreign transfers
c. The debit and credit transfer journals with Advice of transfers relating to Local
transfers
d. All
22. The SBCO should send to the Circle/Central pairing unit
a. The debit and credit transfer journals
b. Advice of transfers
c. A memo showing the number of transfers and their amount
d. All

23. In the Pairing unit, if it is found that the amount of Advice of transfer does not tally
with the amount shown in the credit journal

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 34

a. The amount of Advice of transfer is taken as correct

b. The difference in amount taken to the objection register
c. SBCO concerned asked to revised credit journal
d. All
24. The Advice of transfers accompanying the credit transfer journal may relate to the
debits of
a. Previous months and Current month
b. Current month and Next month
c. Current month
d. Previous months
25. Pairing and agreement of credits and debits of a Head office (Home transfers) are made
through
a. Debit-wise credit sheet (SB 91) and debit journals of current and previous
months
b. Debit-wise credit sheet (SB 91) and debit journals of current month
c. Consolidated statement of Debit-wise credit sheets (SB 92) and consolidated
statement Credit summaries (SB 93)
d. All
26. Pairing and agreement of credits and debits of a Circle as a whole (Home transfers)
are made through
a. Debit-wise credit sheet (SB 91) and debit journals of current and previous
months
b. Debit-wise credit sheet (SB 91) and debit journals of current month
c. Consolidated statement of Debit-wise credit sheets (SB 92) and
consolidated statement Credit summaries (SB 93)
d. All
27. The columns in the Register of unadjusted debits will be filled after the pairing work
is completed for the month with reference to
a. Debit-wise credit sheets
b. Credit journals
c. Debit journals
d. Debit summaries
28. The columns in the Register of Unpaired credits will be filled after the pairing work
is completed for the month with reference to
a. Debit-wise credit sheets
b. Credit journals
c. Debit journals
d. Debit summaries
29. The total amounts adjusted in the same month and previous months in the Debit
summary should agree with that of the total amount adjusted in the same month and
previous months in the
a. Credit summary
b. Consolidated statement of Debit-wise credit sheets
c. Debit journals
d. All

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