1. Account Office (Typically a Sub Post Office or Head Post Office):
- Every Branch Post Office operates under the direct supervision of an Account Office.
- The Sub Postmaster or Head Postmaster of that Account Office is responsible for its oversight, including auditing accounts and managing official correspondence.
2. Inspecting Authority:
- As stipulated in the Branch Office Rules (Postal Manual, Volume VI & VII), every Branch Post Office must be formally inspected at least once per calendar year.
- These inspections are conducted by Inspectors of Post Offices (IPOs) or Assistant Superintendents of Post Offices (ASPOs), who operate under the authority of the Superintendent of Post Offices (SPOs).
📜 Rule Reference
Postal Manual, Volume VI, Part III – Branch Office Rules
- Rule 153: “Every Branch Office should be inspected once in a calendar year by the Inspector or Assistant Superintendent of Post Offices.”
- Rule 154: “The Account Office shall also verify balances of cash and stamps in Branch Offices at least once every quarter.”
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