The Department of Posts has issued consolidated operational instructions for IT 2.0, ensuring smooth financial operations, data accuracy, and proper reconciliation between Sub Offices (SO), Branch Offices (BO), and Head Offices (HO). These guidelines are crucial for all postal staff handling Daily Accounts, Cash Books, and Treasury operations.
A. Handling OB–CB Difference in SO Summary or Cash Book Submission
1. Compare the previous day’s Closing Balance (CB) with the current day’s Opening Balance (OB) for each Sub Office.
2. Revert SO DA + BO DA available under Daily Account Verification (Option 2).
3. Re-verify all related Branch Offices (BOs) using BODA and view the BO Summary.
4. Generate and view the SO DTR (Daily Transaction Report).
5. Check the SO Summary under Account Consolidation.
6. Finally, view the Cash Book and submit it to the PAO (Postal Accounts Office).
B. Day Begin on Sundays and Holidays
• Day Begin on Sundays/Holidays for BOs should be restricted. If required, Divisional Head permission is mandatory.
1. If BOs transact on Sundays/Holidays, verify them as usual.
2. Non-transacted SOs and their BOs can be excluded from verification.
3. If HO Day Begin isn’t done, use the “Exclude Accounting Office for Holidays” option and continue with the Cash Book process.
C. Mismatch Entries – Key Guidelines
1. Mismatch entries should be used only for missing accounting entries, not cash differences.
2. Wrong entries must be reversed the same day using Accounting Entry Cancellation by the Treasury Supervisor.
3. Mismatch entries for previous days can be entered the next day if found missing.
4. Once data flow happens for a mismatch entry, the Accounting Office must reconcile it in the correct head and delete the mismatch entry (negative entry generated in DTR).
5. If net mismatch is wrong, use the Modify Mismatch option under Accounts Verification to correct receipts and payments.
6. All mismatch entries must be reconciled at the Accounting Office before verifying the Daily Account.
D. TCB vs DTR Tally Instructions
1. CBS/IPPB data impacts only the DTR.
2. CBS Postal Assistant must request, receive, and acknowledge cash properly.
3. Record CBS Receipts under Wallet Adjustment – Receipts and CBS Payments under Wallet Adjustment – Payments.
4. Remaining cash should be transferred to the Treasurer and verified.
E. Cancellation of Entries
1. Mismatch entries cannot be cancelled; they must be mapped correctly.
2. Accounting entries can be cancelled if duplicated using Accounting Entry Cancellation (creates negative DTR entry).
3. Treasury Miscellaneous Transactions can’t be modified after verification. Use contra entries after consulting the Divisional Office or Accountant.
F. Non-Fetched or Partial CBS/IPPB Data
Enter missing data manually in Mismatch Receipts or Payments and reconcile later in Sub Accounts.
G. Cross-Division or RMS Mapping
This should be configured only by the Circle Office using the Cross Office Mapping menu.
H. Accounting Entries Reflecting on Next Day
If Submit Accounts, Verification, or Shift End are not done on the same day, the entries will reflect in the next day’s DTR.
I. Correction of Account Code (Posted Entries)
Once entries are posted in DTR, no correction is allowed.
Head Office must issue a Transfer Posting Entry after submitting the Cash Book to PAO.
J. Duplicate Cash Received from Counter
If duplicate entries appear under different transaction IDs in TCB, transfer the excess cash back to the counter through wallet adjustments as per SOP.
K. Difference between TCB and DTR
• TCB shows physical cash and miscellaneous transactions.
• DTR includes accounting entries from Counter, Delivery, Pickup, Induction, and Philately modules.
Both TCB and DTR must be reconciled and tallied at the Post Office level before submission.
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