Shortage of Cash in Post Offices: Investigation Officer (IP/ASP) Guide.
i) Whether it is visit or inspection, verification of cash and stamps should be taken at the first moment without allowing the official in charge to leave the premises.
ii) In case, there is a shortage of cash, one inventory of cash and stamps as provided in Rule 217 of Postal Manual Volume V in a white paper should be taken in the handwriting of the concerned official. The PO date stamp should be impressed. Time should be noted. Two independent witnesses should sign apart from the official concerned. Abbreviations like CN [instead of Cash] or PS [instead of Postage Stamps] etc., should not be used. Moreover, English words should be avoided, as on a later date, the witnesses may deny the contents of the inventory.
iii) It should be ensured that the official signs as usual ie., like in other records, without changing the style of signing wilfully. An account showing the amount which ought to have been produced should also be figured in the inventory, in addition to the sum furnished in the statement of the official.
iv) The investigating officer will write the following remarks in the BO/SO Account/DTR :
“Verified cash & stamps and found Rs XXX against Rs YYY. Rs ZZZ was found short and the same was charged into Unclassified Payments” with full signature, date and designation.
v) If the shortage of cash is made good by the official, the date and time should be indicated in the PO records viz., BO DTR/SO DTR/TCB etc., in addition to the statement of the official. It should also be indicated as to how and in what manner the amount was made good. If possible, the evidence for the same should be collected. Making good of the shortage of cash, can be done either in the same office [Bigger Office] or its AO (SO in the case of BO and HO in the case of SO managed single-handedly). The concerned official should give a letter to the Postmaster/SPM concerned that he is voluntarily crediting the amount. The PM/SPM should make endorsement in the letter about the credit of the amount. The letter and the UCR receipt (along with document number) issued should be quoted as documentary evidence and the PM/SPM who received the amount and accounted should be mentioned as the state witness during departmental inquiry.
vi) In the case of BO, BPM will be asked to prepare BO daily account in his own handwriting. Amount of shortage will be shown as UCP in the payment side the BO daily account. (vide Rule 122 of Postal FHB Volume I – 2022 Edition) BPM will be asked to write in his own handwriting about the details for UCP as “UCP - shortage of cash and stamps held by BPM Shri XXX during the visit of the IP/ASP Shri YYY on (date)“.
vii) In the Darpan Device [UDAA – Unified Darpan Android Application], it should be entered through Utilities → Data Entry → Others → Enter “UCP” against Enter other details → Enter “1” against No. of Withdrawals → Enter the amount against Total Withdrawal Amount. Take printout of the BO Daily Account for record through Utilities → BODA Reports → Select “Date” → Click “Printer” → Select USB Printer (a photocopy of the same should also be taken, signature of the BPM to be obtained and preserved which can be used for departmental inquiry as the thermal receipt generated in Darpan device will not last long). Similarly, Using Utilities → All Reports → Booking Reports → Cash Balance Reports → Select “Date” → Click “Print”, Cash Balance Report should also be taken and preserved as narrated above.
viii) BPM will have to be asked to credit the amount of shortage at Account Office only. BPM will give a letter to the SPM asking permission to credit the amount of shortage at his office in the format “There was shortage of cash and stamps of Rs XXX in the BO (Name of the BO) during the visit of IP/ASP Shri YYY on (date). The amount of Rs XXX was charged into UCP on (date). To make good the shortage, I want to credit Rs XXX under Unclassified Receipts. I may kindly be permitted to credit Rs. XXX under UCR”
ix) The SPM will issue the receipt generated in SAP to the BPM. The SPM may be asked to paste the receipt in a white paper, write his full name in capital letters below his signature in that for easy identification on a later date. After giving the receipt, the SPM will obtain the following below the receipt (ie., in the white paper affixed with the receipt) “Received the tenderer’s copy” with the signature of the BPM with date.
x) The SPM will make endorsement in the letter received from the BPM as “Forwarded to the SPOs/SSPOs _______________ Division for necessary action.” IP/ASP concerned will collect the above-mentioned letter from the SPM and submit along with the report to D.O.
