Daily cash book monthly cash accounts by DDOs-reg.001.pdf
IMPORTANT
PAF-Tcch/E-3 1 A6fl5 f 2 LB i1 1 cg
MINISTRY OF COMMUNICATIONS
DEPARTMENT OF POSTS
PAF WING, DAK BHAWAN, TECH SECTION
Dated 17th February 2026
'l'o
All thc tleads oi Circles
Sub: Revised Timelines for Submission of Daily Cash Book & Monthly Cash Account by DDOs - reg.
Ref: This Oflice l.ctl.er No: PA li-Tcch/01 /:101 / Ro llout dated 30.09.2025 and 29.'10.2025
'l'his is regarding the submission of Daily Cash Books and Monthly Cash Accounts by DDOs throug['the APT Solution and has reference to the letters cited above. Reference is invited to the Circle committees formed vide the letter dated 29.'J.0.2025. 2. During a revicw meeting on '16.02.2026, it was directed by the Hon'ble Minister of (lomnrunic.rtrons to c,nsure that thc rnonthly account is closed by the last working day of tho nronth and data fbr revicw to bc nratle a va ila ble by 3,d oithe following month. [n partial modiltcation ol thc timeline tbr submission of Daily Cash Books and Monthly Cash Accounts, thc revised timeline of activities fbr accounting is furnished below
SI Activity
Existing Timel i nc
Revised Timeline
I Action BV i Remarks
Subm ission ol' I)aily 1
'l'r1
Sa me Day
CDI)Os/NCDD Cash Books are
(iash Ilool< by the
CDDOs / NCDDOS
- Administrative
Offices
Submrssion ol' l)aily
2 T+2 (iash llook by the
NCDDOs -Having
sub ordinate
Offices
'l'+.i 3 Submission of Daily Cash Book by the
CDDOs IHOs)
('l'+0J
'l'+ 1
T+2 except for the last date of the month.
T+1 fbr last datc of the month
Os- Not
having any Sub ordinate O ffices for
accountin
Oth er
NCDDOs /
CDDOs with Sub Ordinate Offices for
accountin
CDDOs [H0s)
to be received by the Last day of the same month
Cash Books are to be received by the 1n of the
following month
Pending Cas h l3ooks, if any, are to be received by the 1st of the
tbllowing month Page 1 of 3
4
NAF
Apportionment SoP
Revenue as per
2
By 20th of
the same
month
DDO /
Divisional Offices / RO /co
concerned
Invoices ale generated in APT between 7n to 9rh. All apportionment
s are to be accounted by 20t1, ol the same
5 Any unaccounted I)aily Daily reven u e/expend itu re/re
ceipt /payments to be
accounted in the IITR ol
the respectrve Offices
I
0l'fice of
'l'ra nsa ction
mon th
DTR and TCB Closing should tally on a daily basis by each Office
of Respective
Sub Accounts to
6 Reconciliation mismatch entries
I
Daily
-1
Daily
Accounts
0ffice
[so/H0/HR
0)
ensure that all Offices are included and []alances arc tallied
Rectification of "Pending I) t)o
'l'h ro u gh
7
for Classification" Entries
I)aily
Daily
'l'ransfe r
lintries
l
u PAOs to consolidate the Daily DDO-Wise Cash Book
data from APT
9 Apportionment of
Daily PAO
DD0 Wise Cash l]ooks to be reviewcd daily and tal(e up with the t)D0 concerncd for rectifications / TIls if an
PLI/RPLI Premium Collections Data by PLI Directorate to Circle Office'
PAOs to post PLIIRPLI
Znd of
following month
Z"d of
1$ of the following Month
PLI
Directo rate &c0
CO to coo rd inate with Pl,l D irecto ra tc for timely a ortion men t PAO to
10 1st of the
CO & PAO
Premium Transfer Entries in PFMS, communicated by C0 PA0s to consolidate'the
following month
following Month
2nd ol the
coordinate with
CO
PAO
l,,l l
PAO-Wise Cash Book data from APT
following
m onth
Page 2 of 3
lt l.'u rn ish Vertical Wise Rbvenue, Expend iture, ECR information to CO, as per APT fDuly adding PLIIRPLI TE Data in the Business review report) .
3
5d, of the following month
znl Of
following m onth
PAO Any shortfalls in the Cash Books Data /
any corrections made
through TEs in PFMS,
may be clearly
mentioned in the
report to C0
l3 Review the Data
provided by PAO and to G M (Parcel &CCS),
D irectorate
14 PAOs to provide the data as mentioned at Sl. 12 to Accounts & Budget I)ivision ol l)AIr Wing
15 Consolidate Accounts in t:MS
Bd, of the following month
6th of the following month
3'a of the following month
il'd of the lollowing mon th
3,d of the following month
CO
PAO PAO
Discrepancies
noticed, if any, may be rectified in consultation with the DDO,
Ensure that there is no d ifference between APT Cash Book Data as arrived at SI. 12 and PFMS Data
Note: If any Timeline date happens to be a holiday, such date may be taken as previous working day 3. Non-rcceipt oi Cash Book will impact the Revenue / Expenditure being booked in el,ekha for thc month, which will impact the Business Review. Hence, close monitoring and corrective action for Operational / Technical / Accounting issues must be addressed on a daily basis, to ensure correct accounting in time.
4. [t is being observed that DDOs are frequently requesting reversal of Cash Books by PAOs. The need and rcasons for such reversals may be analysed closely and corrective action is taken to avoid thcse cases.
5. l'he above timeline is effective for the acco-unts from February 2026. All the Cash Books from all DDOs shall be submitted through APT by 02.03.2026 (0L.03.2026 being
holiday).
6. This issues with the approval ofthe Competent Authority.
(Sharon Shefali WGuPta) e*'*"/
.
Copy for information to: 1. Sr. PPS to Secretary (Postsl 2. Sr. PPS to DG[Posts)
DDG (Budget & Accounts)
3. Sr. PPS to Member(Tech) / Member(FSl / Member(O) / Member(HRD) / Member(P) / Member(Philately) / Member[Customer Satisfaction) 4. CCM IPLI) / CCM(l']arcels) / Sr. DDC(PAl")
s. IS&FA
6. The General Manager (Parcel & CCS) / DDG (MBJ / DDG(PO) / DDG(FS) / DDG (lR & GBJ / DDG(Phitately) / GM(OJ- PLI for information and necessary action. 7. All the Heads of PAOs for information and necessary action, with a request to ensure timely coordination to adhere to the timeline.
B. 'l'he General Manager, CliPl', Bengaluru
Page 3 of 3