Government of India
Ministry of Communication
Depertment of Posts, PAF Wing
(CSI SECTION)
STANDARD ACCOUNTING PROCEDURE (SOP) FOR PRINTING AND SUPPLY OF AAR BOOKS ASLAAS-5 Cards AND POSB CHEQUES BY DEPARTMENT OF POSTS
Download ASLAAS Card Printing SOP in PDF
1. INTRODUCTION
At present, Bank related forms / stationeries like Authorized Agents Receipt (AAR) Books —ASLAAS-5 and POSB CTS Cheque books for POSB holders are printed and supplied by National Savings Institute (NSI), New Delhi.-In accordance with SB Order No 06/2022 dated 01st April 2022, the task of printing and supply of the above said items has been transferred from NS! to Department of Posts (DOP). Accordingly, the above said three items will be printed and supplied by DOP from the financial year 2022 —2023.
Printing of AAR. Books and ASLAAS-5 cards will be carried out by the PSDs identified in the circle and printing of POSB Cheque books will continue to be done by India Security Press, Nashik. The payment towards printing and supply of AAR Books and ASLAAS-5_ cards will be paid to the local. printers and suppliers by. the PSDs concerned. Even though the Superintendent, PSD, Nashik is the nodal officer to co- ordinate with ISP, Nashik and other PSDs across the Country for all the matters related to ISP, payment to ISP Nashik for the printing of POSB Cheque books will be made by the circle PSDs concerned. Department is authorized to spend-amount with in the upper limit ~ of Rs 80 Cr in a year, beyond which specific Permnission from Ministry of Finance is required.
2, HEAD OF ACCOUNTS AND GL ACCOUNTS
(i) Head Of Accounts
The total expenditure on printing and supply of AAR Books, ASLAAS-5 cards and POSB cheque books will be borne by the Ministry of Finance (Department of Economic Affairs) and will be debited to: "Cost of Printing" under the MH 8008-03-104-00-00- . OO(cost of printing).
To Identify the expenditure incurred for the pitting of AAR Books, ASLAAS-5 cards and POSB cheque books separately, three different new GLs are to be created.
(ii) GL Accounts »
S.No. Head Of Account Description GL Codes Remarks
1 800803104000000 Cost of printing 480080520 GL-NEW
AAR books HOA-Existing
2 800803104000000 Costing of printing 4800800521 GL-NEW
ASLAAS-5 cards HOA-Existing
3 800803104000000 Cost of printing 4800800522 GL-NEW
POSB Cheque HOA- Existing
4 867000107010000 Drawing From 486***** GL-NEW
Bank clearing GL HOA-Existing
of circle
3. ACCOUNTING EVENTS:
(i) Payment of cost of printing towards AAR Books,
(ii) Payment of cost of printing towards: ASLAAS-5 cards
(iii) Payment of cost of printing towards POSB cheque books
ACCOUNTING PROCEDURE
4. Payment of cost of printing towards AAR Books
5. Cards
6. PAYMENT OF COST OF PRINTING TOWARDS POSB CHEQUE BOOKS _
While making the payments, deduction in respect of GST TD$ and IT TDS may be done as per the existing rules.
7. Role of Payment Offices:
(i). Ensure that booking is done separately for each type of item printed, in the respective GLs
(ii) Booking to be done within the limit allotted for the circle.
(iii) File IT / GST TDS Returns
(iV) Maintain-proper-reports and registers.
(V) Roles as defined in the SB Order No: 06/2022
8. Role of Circle PAQs:
(i) Ensure that booking is done separately for each type of item printed.
(ii) Monitor that expenditure limit allotted for the circle is not crossed and in case of any discrepancy, bring it to the notice of the CPMG.
9. Role of FS div:
(i) Allotment and monitoring of Circle wise expenditure as per the expected average demand
(ii) Ensure that the budget limit set by the Budget Division of Department of Economic Affairs is not exceeded, through a monthly / periodical expenditure statement from each Circle to FS. Division
(iii) Periodically , llase with the budget Division of Department of Economic Affaris informed on the uttilization and for additional demand if any.
This issues With the approval of Sr. DDG(PAF)
Annexure — B
Lr. No. FS-14/3/2021-FS-DOP dated 20.06.2022
Limit on expenditure to be incurred towards printing and supply of AAR Books,
ASLAAS-5 Cards and POSB Cheque books for Financial Year 2022-2023
