A check should be done by the J.A.O at the end of the completion of

checking of Issue List, in order to see that the Abstract checker has carefully examined the sequence of the number of money orders issued. The result of the check should be recorded in his Diary referred to in Para 3.126.

3.16(A) Regarding the procedure for checking the accuracy Of the

work of the Abstract Checker, viz. checking receipt of Telegraphic Money Order requisition in the Postal Accounts Office in support of the relevant entry in the issue List prescribed in Sub-paragraph 3 of para 3.16 see Annexure I to Postal Accounts Manual Volume I.

3.17(A) The Supervisor of the Machine group will receive the Issue

Lists from the Abstract checkers and settle the discrepancies in respect of the sheets which have been flagged by them. The discrepancies, when checked by him will consist of two classes:-

(i) The operators mistakes, and

(ii) Real difference, viz. short or excess credit afforded by Postmasters.

(B) He will make a note of all operators’ mistakes in the Error Book, to be maintained by him, against the name of each operator. A separate sheet may be used for each month and the number of mistakes committed by each operator may be totalled each month till the official year is closed. The operators may be given a chance of rectifying, out of office hours the errors committed by them and the mistakes so rectified need not be entered in the error book. The rectification of the errors should be watched by the Supervisor, Machine Group. The Error Book should be consolidated and submitted to the Director/ Dy. Director of Accounts (Postal), through the J.A.O. and the Accounts Officer in Charge, on the 7th of every month (see also Para 3.30.A).

(C) He will note the real differences in the Abstract and the Issue Lists prominently by plus or minus entries for issue Of necessary objection by the Summary Examiner.

(D) After the completion of the day's work, he should enter in his diary, the number and nature of the discrepancies settled by him and also

the cases of real differences found by him or checking and the facts of his making necessary entries in the Error Book or the Abstract as the case may be. The Diary should be submitted to the J.A.O. daily and to the Accounts Officer in charge every Wednesday.

3.18 For the purpose of the check of commission, a broad sheet should be maintained with two sub columns for each month, one for each period of account. The result of the check of Money Order Commission and review by supervisor should be recorded in the broad sheet and submitted to the Branch Officer for review on the 7th and 21st of the month following the month of account.

3.18-A For the purpose of seeing that service money orders are

issued only for bonafide departmental purpose, a check should be carried out monthly. The checker of the Debit Check Section should satisfy himself by reference to the purpose of remittance as noted on the money orders themselves that they have been issued for bonafide departmental purpose. If the purpose of the remittance is not noted on a money order it should be ascertained by a reference to the Postmaster concerned. Replies when received should be examined to see that the issue of a service money order was justified. The result or the check should be noted against the entries in a broadsheet which should be submitted monthly to the Account Officer through the J.A.O.

3.19 In examining the Issue Lists of Field Post Office or other offices to which, by special orders, the system of issue of money orders free of commission has been extended, the items against which the distinctive letters “F.R.” are noted in the “Commission” column of the Issue list, should be picked out and compared with the entries in the statement received from the Postmaster in respect of such free remittances. The commission realisable on the value of money orders entered in the statement should be carefully checked and totalled. The

total amount of commission together with the number of money orders should then be entered according to each period of account in a register in Form No. D.G. (PA)-401, the figures for each office being separately noted. At the close of the month, the register should be totalled and a bill made out. The amount of the bill will be debited to the Defence or other Department concerned by per contra credit to the head “Money Order Commission”. The bill together with the certificates of the Commanding Officer will be sent to the Controller, Defence Accounts concerned with the settlement account in which the debit is raised against him. The register in Form D.G. (PA)-401 should be submitted to the Accounts Officer for review on the last day of the month following the month of account.

NOTE -- The procedure laid down in the Para will remain inoperative in peace

time.

3.20 Whenever any discrepancy is noticed, a communication in Form No. D.G. (PA)-400 should at once be made to the Postmaster concerned pointing out the discrepancy.

Review

3.20A (a) The Supervisor of the Issue List group should review

daily the work of the abstract checker and he should affix his dated signature on each sheet examined by him. He should record the results of his review in his diary in Form D.G. (PA)-444.

(b) He should also review daily the correctness of the check of Money Order Commission of the Lists checked by the Issue List examiners and include the fact of review in his diary.

3.20-B The M.O. issue abstracts of each month, as checked under

Para 3.16 should be reviewed by the Supervisor and also the J.A.O. to see that the corrections made in the 1st period abstracts at the time of check have been correctly carried over to the 2nd period abstracts.

For this purpose, a manuscript register with suitable columns “should be maintained and submitted to the Branch Officer”.

Check of issue Summaries

3.21 After completion of the checking of abstract for both the

periods by the Abstract Checkers, they are made over to the Summary Clerks. Before the summaries are taken up for check the total value and commission as shown herein should be agreed with the credit in the Cash Accounts under the heads “Money Orders issued” and “Commission on Money Orders issued” respectively and Junior Accountant of the Postal Accounts Section should make the entries “Agreed” and initial them.

3.21-A (a) The checking of the summaries should be conducted in

two stages, viz. (1) the totalling by machine of the monthly totals of the abstracts for the second period and (2) reconciliation.

(b) The machine totalling of the Summaries is not required. The Machine operator will go on with totalling the monthly totals including the plus and minus entries as shown in the II period abstracts for the Head Office and all the Sub Offices under it and enter on slips of paper of a convenient size the consolidated totals for each Head Office, of the number, value and commission separately for inland and telegraphic money orders. Thus in dealing with the abstracts the operator will have to total 6 items for each office, for example, if a Head Office has 20-sub offices under it, he will have to total 126 items, including those of the Head Office.

NOTE -- For the purposes of outturn the number of items done should be actually

counted.

(c) The consolidated totals thus worked out are then compared by the Summary clerks with the corresponding totals in the Summary. The discrepancies that may then be brought to light, are due either to the operator's mistakes or to wrong totals in the Summary or to short or excess

credits in value or commission. The Operator's mistakes should be recorded in an error book maintained for the purpose in the summary group. The operator may be given a chance of rectifying out of office hours the errors committed by him, and the mistakes so corrected need not be entered in the “error book”. The discrepancies should be reconciled by the Summary clerks by comparing the entries in the abstracts with the corresponding entries in the Summaries.