If a discharged certificate is not received with the list, it should be

2.17 It should be seen that there are no erasures or alterations etc. in the summaries and the journals of certificates issued and discharged, and if there be any, the same are duly authorised by proper attestations. The irregularities detected as a result of the above check should be entered in a manuscript Register by the portioner concerned under his dated initials. The group checker will pick out from the register the items of issues and discharges in respect of which unauthorised corrections, over writings, erasures or alterations etc. have been noticed and immediately issue special references to the Postmasters through form D.G. (PA)-325-B after keeping a note thereof in the register.

The endorsement of the form D.G. (PA)-325-B may be dispensed with at the discretion of the A.O. in case the irregularities are of minor nature and non-persistent.

2.18 In checking a discharged P. O. Certificates it should be seen:-

(a) that where the signature is decipherable, the name signed is the same as that shown in the certificate;

(b) that the certificate is receipted by the payee for the amount including interest, if any, received by him and that his signature on the reverse of the certificates is dated;

NOTE -- In the case of P.O. Certificate is issued in joint names, it should be seen

that the provisions of the P.O. Certificates Rules have been fulfilled.

(c) that the P.O. certificate is impressed With the round and oblong money order stamp. If however, an omission is detected, the Postmaster should be asked to write the word "Discharged" in red ink across it, over his signature with date;

(d) that when a P. O. Cash Certificate is discharged at an office other than that at which it is registered, the requirements of the Post Office Cash Certificate rules have been complied with. In cases where payment is made without pre-verification from the

office of registration; it should be seen that an advice of payment in Form CC-10 is received and that the certificate printed on its reverse bas been duly signed by the Postmaster of the office of registration. The advice of payment should, after check be filed with the relevant discharged certificate for preservation. In case an advice of payment relates to more than one Certificate, the advice should be attached, to one of the certificates concerned but a remark regarding its receipt should simultaneously be made on the rest of the certificates also, indicating thereon the number of the certificates to which it has been attached.

NOTE -- The advices of payment received in the Section should in the first

instance be entered in a separate manuscript register as per specimen given below the record clerk and the same should be delivered to the portioner concerned after obtaining his dated initials in column 7 of the register in token of receipt. Columns 8 and 9 should be filled up by the portioner at the time of filling the advices of payment with the relevant paid certificates.

REGISTER OF ADVICE OF PAYMENT

Serial no. No of advice of payment and From whom received the date of its receipt

1 2 3

Particular of certificate covered by the Office of

advice of payment issue Office of payment Serial no.(a) Denomination(b) & Date

4 5 6

Dated initials of the portioner Particulars of the certificate with which A.P. has been recorded

Serial No. Denomination (a) (b) 7 8

Dated initials of the portioner in token of filing the A.P. Remarks 9 10

clerk in the register itself. The pending list should show portion-wise, the serial No. of advices of payment received up to 15th of the previous month but not disposed of. The register should be submitted by 7th of each month to the sectional J.A.O. through group accountant/supervisor and quarterly to the Accounts Officer in charge. While reviewing the register, the group Accountant/Supervisor and the Sectional J.A.O. should also check the correct disposal of a selected number of advices of payment and attest the entries in the remark column in token of the check.

(e) that in the case of a deceased investor, proper sanction for payment has been received;

(f) that in the case of a minor holder proper sanction to the payment has been received.

NOTE l -- Copies of sanctions issued by officers higher than Postmasters, to

payments of P.O. Certificates held by minor or deceased holders, will on receipt be filed after scrutiny in a guard file. The expenditure on account of the discharge of such certificates will be checked against the copies of the sanctions in which the particulars of the payment will be noted by the Accountant and attested by the reviewer/J.A.O.