23.07.2026 - Discontinuation of Circle Postal Appropriation Accounts
This order conveys the approval of the competent authority for the discontinuance of the preparation and certification of Circle Postal Appropriation Accounts. Consequently, Postal Accounts Offices are no longer required to prepare or submit these accounts.
- The order applies to all Heads of Postal Accounts Offices.
- Discontinuance of the preparation and certification of Circle Postal Appropriation Accounts comes into effect from the financial year 2025–26.
- Circle Postal Appropriation Accounts shall no longer be prepared or submitted by Postal Accounts Offices from the financial year 2025–26 onwards.
- A sample-based voucher audit of Circle Accounts will be conducted by Branch Audit Offices in lieu of the certification of Circle Postal Appropriation Accounts.
- Detailed guidelines concerning the conduct of the sample-based voucher audit will be issued separately upon receipt from the Office of the Director General of Audit (Finance & Communication).
No. PA/Accts/17-3/2024-25/4409 to 4434
Government of India
Ministry of Communications Department of Posts
Accounts Section, PAF Wing
Dak Bhawan, Delhi-110001
Date: 23.07.2026
To,
All Heads of PAOs
Subject: Discontinuance of preparation and certification of Circle Postal Appropriation Accounts-reg.
I am directed to convey that the competent authority has approved the discontinuance of the preparation and certification of Circle Postal Appropriation Accounts with effect from the financial year 2025–26.
2.Accordingly, the Circle Postal Appropriation Accounts shall no longer be prepared or submitted by the Postal Accounts Offices from the financial year 2025-26 onwards.
3.It has further been decided that, in lieu of the certification of Circle Postal Appropriation Accounts, a sample-based voucher audit of Circle Accounts shall be conducted by the Branch Audit Offices.
4.Detailed guidelines regarding the conduct of the sample-based voucher audit will be issued separately on receipt of the same from the O/o The DG of Audit (F&C).
This issues with the approval of the competent authority.
(Pratima Singh)
ADG (Accounts)