DOP Accounting Processes/Clarifications - Reconciliation Activity during January 2026

 

MINISTRY OF COMMUNICATIONS

DEPARTMENT OF POSTS

PAF WING, DAK BHAWAN

 (TECH SECTION)

 

Sansad Marg, New Delhi 

Date: 8th January 2026

To

All the CPMsG

 

Sub: Summary of Accounting processes/clarifications issued in December - 2025- Reconciliation Activity during January 2026 - reg Ref: PAF-Tech/01/301/Rollout/25L02169 dated 02.12.2025

 

This is regarding the analysis of accounting procedures/clarifications issued in the month of December- 2025. During the Business Reviews with Circles, certain issues/shortfalls of functionalities in APT System are brought to the notice of the Functional Divisions / PAF Wing. To address the issues related to accounting (or) pre- accounting processes, action taken during the month of December - 2025 is summarized below, for which implementations are in progress.

(1) Clarifications on revenue accounting in respect of Contractual Customers including NAF Customers was issued vide PA/CSI/02/182/25L03850 dated 03.12.2025. In continuation, MO Division letter No: 29-04/2019-D dated 24.12.2025, may be referred.

 

(2) Accounting & Filing of IT TDS for POSB schemes by CPRC, Chennai was issued by FS Division vide SB Order 16/2025 dates 02.12.2025, in consultation with PAF Wing.

 

(3) Accounting process for apportionment of PLI/RPLI Premium to the respective Circles collected through alternate delivery channels viz., PLI Customer Portal/IPPB/POSB/NACH issued vide PAF-Tech/E-3166833 dated 29.12.2025

(4) Accounting Procedure for Franchisee Outlet and Self-Service Portal Booking for Mail Operations, is communicated to CEPT on 20.12.2025 for implementation in APT. Revenue is to be accounted at the Office of induction which reflects in the respective Circles.

 

(5) Accounting Procedure for e-Post and MO Booking through ePost Office portal, is communicated to CEPT on 21.12.2025 for implementation in APT. Revenue is to be accounted in the Office as per PIN Code entered by the Customer in "From" address part in the Portal.

 

Further, it is to intimate that the accounting issues observed by the PAOs are promptly being reported to PAF Wing which are being clarified / getting rectified with the timely support of CEPT. However, it is likely to face certain challenges due to the complex operations across various locations.

 

 

In this connection, it is to intimate that the accounting procedures are based on the Business process, as direct entry in accounting without a business process may lead to data inconsistencies between Business transactions and its Accounting. Hence, detailed analysis in the business processes may be made to identify the gaps, if any, resulting in accounting issues, at Circle level in consultation with PAOs. This includes the business operations and accounting of CBS, PLI, IPPB, Citizen Centric Services etc. Details of the shortfalls and its impact, may be brought to the notice of the respective Functional Division for further analysis and taking corrective action, if any, in consultation with PAF Wing.

 

It is also requested to instruct all the Post Offices to ensure 100% accuracy in the Daily Transaction Report by each Office on a daily basis. It is pertinent to mention that this process will help to identify the gaps and to take corrective actions in time, to avoid any future complications and achieve 100% accuracy.

As the transactions of previous dates are not allowed in Cash Based Accounting in APT, it is requested to ensure that the all accounting in DTRs, expenditure accounting in particular, is completed before day end of the Offices by the last working day of the current Financial Year. This may be brought to the notice of all concerned in your Circle.

 

For the data accounted in APT from the date of rollout till 31.12.2025, a one-time reconciliation activity may be carried out in the Circle for the data accounted in APT till 31.12.2025, during the month of January 2026 to identify any shortfalls in accounting and to rectify by 31.01.2026. The Circle Committee may closely monitor the reconciliation activity through the weekly review meetings and ensure that the accounts are rectified by 31.01.2026 and that there is no excess/short booking in accounts.

 

This issues with the approval of the Competent Authority

 

[Signature/Stamp Area]

Copy to:

1. PPS to Secretary(Posts)
2. PPS to DGPS
3. CGM(Parcels) / CGM (PLI) / DDG(MB) / DDG(IR&GB) / DDG(PO) / DDG(Philately) / GM(BD) / DDG (FS & PBI). It is requested to coordinate with analyse the gaps in Business processes, if any, resulting in accounting issues, and take further timely action.
4. All the Heads of PAOs. It is requested to guide the DDOs in reconciling the accounting with reference to the reports in the source systems viz., Booking Solution, Finacle, McCamish. IPPB, Budget Expenditure, Pick UP and Induction etc., by 31.01.2026.
5. The General Manager, CEPT
6. Director(Budget)