SOP for Handling Mismatch Between DTR and TCB in IT 2.0

The Department of Posts has issued a Standard Operating Procedure (SOP) for handling mismatches between the Daily Transaction Report (DTR) and Treasury Cash Book (TCB) in IT 2.0. This procedure has been introduced to address exceptional situations arising after the implementation of same-day accounting through integration with external platforms such as CBS, IPPB, and PLI/RPLI systems.

The SOP is intended as a temporary operational mechanism during the rollout phase and will be reviewed after full implementation stabilization.

Why the Mismatch Occurs

Transactions related to CBS, IPPB, and PLI/RPLI are processed through external systems, while accounting integration is performed within IT 2.0 to enable same-day accounting. Due to operational, integration, or network-related issues, some transactions may not properly reflect in the Daily Transaction Report (DTR), resulting in a mismatch between:

Physical cash balance
DTR closing balance
Treasury Cash Book (TCB)

To resolve such situations, two corrective provisions have been introduced.

1. Reversal of Day End

A special provision has been given to Divisional Heads to reverse the Day End activity under specific circumstances.

Key Features

The option is available under:
Treasury → Tools → Reverse Day End
Access is restricted to officials having the “Treasury Divisional Head” role.
This facility is meant for cases where Day End was performed without incorporating transactions from external systems like CBS, IPPB, or PLI.

Important Conditions

Reversal can only be performed on the same day of transaction.
It enables the concerned Post Office to fetch missing data and perform Day End again correctly.
A real-time MIS report showing units where DTR balance has gone negative is made available to the Divisional Head for monitoring and corrective action.

2. Correction of Accounting Entries by Next Higher Accounting Unit

This provision is applicable where:

Physical cash matches the TCB balance
But accounting entries are missing in the DTR due to integration failures

System Validation During Day End

At the time of Day End:

The system compares cash closing balance with the DTR balance.
If a mismatch is detected, the user is prompted to verify missing transactions.
SO/BO users are permitted to enter mismatch entries up to the extent necessary to tally cash and DTR balances.

Permitted Mismatch Entries

Receipt Side Mismatch Heads

Account Head	Description
8671002400	CBS Data_Receipts_Mismatch
8671002800	PLI/RPLI Data_Receipts_Mismatch
8671003200	IPPB Data_Receipts_Mismatch
8671003600	Other Data_Receipts_Mismatch

Payment Side Mismatch Heads

Account Head	Description
8671002600	CBS Data_Payments_Mismatch
8671003000	PLI/RPLI Data_Payments_Mismatch
8671003400	IPPB Data_Payments_Mismatch
8671003800	Other Data_Payments_Mismatch

Role of the Account Office (HO/SO)

Once the Account Bag is received, the Account Office verifies:

Vouchers
External system reports
CBS/PLI/IPPB transaction data
Supporting documents

The HO/SO then clears the mismatch entries by posting correcting entries against the proper account heads.

Mismatch Clearance Account Heads

Receipt Mismatch Cleared Entries

Account Head	Description
8671002700	CBS Data_Payments_Mismatch_Cleared
8671003100	PLI/RPLI Data_Payments_Mismatch_Cleared
8671003500	IPPB Data_Payments_Mismatch_Cleared
8671003900	Other Data_Payments_Mismatch_Cleared

Payment Mismatch Cleared Entries

Account Head	Description
8671002500	CBS Data_Receipts_Mismatch_Cleared
8671002900	PLI/RPLI Data_Receipts_Mismatch_Cleared
8671003300	IPPB Data_Receipts_Mismatch_Cleared
8671003700	Other Data_Receipts_Mismatch_Cleared

Important Operational Instructions

Daily Account verification in the ACCOUNTS Microservice can only be completed after mismatch entries are cleared.
After clearance, the Account Office must generate a revised DTR and preserve it for record purposes.
Details of mismatch entries and clearance actions will remain available to:
- Divisional Head
- HO/SO
- Concerned subordinate units
  for verification and enquiry purposes.

Conclusion

The SOP provides a structured mechanism to handle temporary accounting mismatches during the IT 2.0 rollout phase. By enabling Day End reversal and controlled mismatch accounting entries, the Department ensures continuity of operations while maintaining accounting accuracy and audit traceability.

The process also strengthens supervisory control through Divisional Head monitoring and Account Office verification, ensuring that discrepancies caused by integration or network issues are resolved systematically without impacting daily accounting operations.

Department of Posts Releases SOP for DTR & TCB Mismatch Handling in IT 2.0