Revised Guidelines for Accounting of Loss and Fraud Cases in DOP (Post Office)

Revised Guidelines for Accounting of Loss and Fraud Cases in DOP.

The Department of Posts has issued updated instructions regarding the accounting of loss and fraud cases. The changes are communicated through Office Memo No. PA/W/AccMngt in PO/24-25/714, dated July 26, 2024, from the General Manager (PA&F), Karnataka Circle, Bengaluru.

Changes in General Ledger (GL) Mapping

The revised mapping of General Ledger (GL) accounts, as directed by the Directorate, affects the accounting of fraud-related cases. The details are as follows:

Previous Mapping:

1. GL 8855300100 was mapped to HOA: 8553-01-101-01-00-00 (Postal Advances – Rail Mail Services – Other Accounts).
2. GL 4855300100 was mapped to HOA: 8553-01-101-01-00-00 (Postal Advances – Rail Mail Services – Other Accounts).

Current Mapping:

1. GL 4855300100 is now mapped to HOA: 3201-02-101-01-01-13 (Budget Head).
2. GL 8855300100 is now mapped to HOA: 8446-00-101-36-00-00 (Postal Deposits).

Operational Challenges

Due to these changes in mapping, proper accounting is not taking place in the CSI/E-lekha system. As an interim measure, all amounts related to fraud activities are to be booked under:

• GL No: 4855300105
  • SAP Description: “Payments Pending for Classification”

All debit (raising) and credit (adjustment) transactions should be recorded under this GL until further instructions are issued.

Reporting Requirements

To ensure proper tracking and compliance:

1. Submission Format:

   • All Debit (40) and Credit (50) adjustments should be prepared in the prescribed format enclosed with the directive.

2. Supporting Documentation:

   • The submission must include sanctions issued by the competent authority and details of HR recoveries, if applicable.

3. Deadline:

   • Completed documents are to be submitted to the PA Section, PAO, along with the Accounts Returns, no later than the 10th of the following month, starting from April 2024.

Instructions to DDOs

All Drawing and Disbursing Officers (DDOs) in Karnataka Circle are directed to:

• Use GL No. 4855300105 for all fraud-related transactions.
• Prepare and submit schedules in the prescribed format, ensuring compliance with the instructions.

Instructions to Divisional Heads

Divisional Heads are requested to:

1. Issue necessary sanctions for the booking of fraud-related amounts.
2. Direct DDOs under their jurisdiction to submit schedules as outlined in the memo.

Conclusion

The changes in GL mapping and the introduction of a new accounting procedure aim to streamline the handling of loss and fraud cases. By adhering to the revised instructions and deadlines, DDOs and Divisional Heads can ensure transparency and proper accounting until further guidance is issued.

(Based on Office Memo No. PA/W/AccMngt in PO/24-25/714, dated July 26, 2024.)