DOP Review on proposed discontinuation of physical usage of Memorandum of remittances ACG-11, 11(a) & Vouchers ACG-12, 13, & 14 | Last dated 11/09/2020

No. 4-2/2020-PO 

Government of India 

Ministry of Communications 

Department of Posts (PO Division) 

Dak Bhawan, Sansad Marg 

New Delhi -110 001 

To 

All CPMsG 

Dated: 13. August, 2020 

Subject: Review on proposed discontinuation of physical usage of Memorandum of remittances ACG 11, 11(a) and vouchers ACG 12, 13 & 14 

This is regarding review of Memorandum of remittances ACG 11, 11(a) and vouchers ACG 12, 13 & 14 being used in Post Offices -Head Post Office, Sub Post Office. 

2. Physical receipt of Memorandum of remittances ACG 11, 11(a) and vouchers ACG 12, 13 & 14 were used before CSI Implementation for the following: (a) ACG 11 & 11(a) - Memorandum of remittances (b) ACG 12 - Voucher for drawing from treasury (c) ACG 13 - Remittance to treasury (d) ACG 14 - Drawn from treasury 3. The usage, process and features of Memorandum of remittances ACG 11, 11(a) and vouchers ACG 12, 13 & 14 are mentioned in clause 141, 142 & 146 of Financial Hand Book Volume I which are as under. 

Remittances to Treasury (District or Sub) *141. (a) When a remittance is to be made to a treasury (district or sub), the amount should be entered in the Treasury passbook by the head Postmaster, and a memorandum of the remittance (Form No. A.C.G. 11) should be prepared by himself in duplicate, with an indelible pencil and carbonic paper. Separate memorandam should be prepared for Cash and Cheques. The memorandum should be impressed with the oblong money order stamp and signed by the postmaster. The Treasury pass-book should also be signed by the head postmaster and sent with the money and the original or upper copy of the memorandum of remittance to the treasury or the sub-treasury, as the case may be. The lower or carbonic copy of the memorandum should be retained on record in the Post Offices. in the preparation of memorandum of remittances (Forms A C.G.-11 and 11(a)) and Voucher (in Forms A.C.G.-12 and 14) for drawings from treasuries the detailed procedure outlined in Rule 174 for preparation of cheques shall be followed 

Drawings from Treasury (District or Sub) "142. (a) When money is to be drawn from a treasury (district or sub), the amount should be entered in the Treasury passbook by the head postmaster, and a voucher (in Form No. A. C. G. 12) should be prepared by himself in duplicate with an indelible pencil and carbonic paper.' The voucher should be impressed with the oblong money order stamp and signed by the head postmaster. The Treasury pass-book should also be signed by the head postmaster and sent with the original or upper copy of the voucher to the treasury or the sub-treasury, as the case may be. The lower or carbonic copy of the voucher should be retained on record in the post office. In the preparation of memorandum of remittances (Forms A.C.G. 11 and Ma)] and Voucher (in Forms A.C.G.-12 and 14) for drawings from treasuries, the detailed procedure outlined in Rule 174 for preparation of cheques shall be followed. 

Sub-Office Transactions with Treasuries 

*146. The detailed procedure to be followed by sub-postmasters in dealing with treasuries and sub-treasuries is given in Chapter 11 of the Posts and Telegraphs Manual Volume VI. A pass-book shall be maintained by sub-offices, and funds will be drawn from and remittances made to the treasuries or sub-treasuries in Forms Nos. A. C. G. 14 and 13 respectively, which should be prepared in triplicate for cash and in quadruplicate for cheques. The transactions as they occur, supported by the originals of these forms (except for cheques), in the case of remittance to the Treasuries or sub-treasuries and any one in the case of drawings from the treasuries or sub-treasuries, should be communicated through the daily account, by the sub-offices concerned to the head office, In the case of cheques, however, a copy of the voucher should be sent alone with the daily account, the voucher being sent later on its receipt back duly attested after clearance. The head office will on receipt of the daily account, enter the transactions in the treasury -book kept with the treasury of the District in which the suboffice is situated and, in the case of remittances by cheques, will compare the date of remittance as noted in the pass-book with that of the original voucher when it is received in the head office after clearance. The receipts and vouchers along with the original and duplicate copies of cancelled receipts and vouchers received from sub-offices should be checked and placed on record in the head office. Tn the preparation of memorandum of remittances [Form A.CG.-11 and 11(a)) and Voucher (in Forms A.C.G.-12 and 14) for drawings from treasuries, the detailed procedure outlined in Rule 174 for preparation of cheques shall be followed.

4. Prior to CSI Implementation, Physical receipt of ACG 11, 12, 13 & 14 were filled manually. There were some problems being faced by the Department due to the manual process. 5. After CSI Implementation, the functions of withdrawal of cash, deposit of cheque/cash is done through the system. The requisite receipt is auto generated from the system itself. Now a days, banks provide cheque books for withdrawal of cash. The practice of physical ACGs is also causing hinderance in pairing through e-scroll in CSI for want of cheque number. 

6. The usage of physical receipt of ACGs may be discontinued as technological wayout is already available in CSI System. It will also mitigate the problems mentioned at Para 4 above. 7. Memorandum of remittances ACG 11, 11(a) and vouchers ACG 12, 13 & 14 have their mention in Financial Handbook Volumes as well as Postal Account Manual. 8. It is therefore, requested to analyse the feasibility of discontinuation of physical usage of Memorandum of remittances ACG 11, 11(a) and vouchers ACG 12, 13 & 14in respect of work being done in Post Offices and submit your inputs on the same by 11th September, 2020 positively on email id: podivisiondte@gmail.com that an appropriate action may be taken by competent authority. 

(Dr. Parveen Kumar Sarswat) ADG(PO) 

Tel:011- 23096005