Consolidated IT 2.0 Operational Guidelines

The Department of Posts has released unified instructions for IT 2.0 to ensure seamless financial operations, data accuracy, and proper reconciliation between all offices (Sub, Branch, and Head). Adherence to these guidelines is mandatory for all staff managing Daily Accounts, Cash Books, and Treasury operations.

A. Handling OB-CB Difference in SO Summary/Cash Book

Resolving discrepancies between the previous day's closing balance and the current day's opening balance.

📊 Compare Balances: Check the previous day's Closing Balance (CB) against the current day's Opening Balance (OB) for each Sub Office.

🔄 Revert Documents: Revert the SO and BO Daily Accounts (DA) via the Daily Account Verification menu.

🔍 Reverify BOs: Re-examine all related Branch Offices using BODA and view the BO Summary.

📄 Generate DTR: Create and review the Sub Office's Daily Transaction Report (DTR).

✅ Check SO Summary: Review the SO Summary within the Account Consolidation section.

📤 Submit Cash Book: Finally, view the Cash Book and submit it to the Postal Accounts Office (PAO).

B. Day Begin on Sundays & Holidays

Procedures for non-working days.

🚫 Restricted Access: Day Begin for BOs on Sundays/Holidays is restricted and requires mandatory permission from the Divisional Head.

✔️ Verify Transactions: BOs that have transacted must be verified as usual.

➖ Exclude Non-Transacted Offices: SOs and their BOs with no transactions can be skipped during verification.

⚙️ Use Holiday Option: If the Head Office hasn't performed Day Begin, use the "Exclude Accounting Office for Holidays" option to proceed with the Cash Book.

C. Mismatch Entries - Key Guidelines

Correct usage and reconciliation of mismatch entries.

🎯 For Missing Entries Only: Use mismatch entries solely for missing accounting entries, not for cash differences.

❌ Same-Day Reversal: Incorrect entries must be reversed the same day via Accounting Entry Cancellation by the Treasury Supervisor.

📅 Next-Day Entry: Mismatch entries for previous days can be entered the following day.

🧹 Reconcile & Delete: Once data flows for a mismatch entry, the Accounting Office must reconcile it under the correct head and delete the mismatch entry.

✏️ Modify Mismatch: If the net mismatch value is wrong, use the "Modify Mismatch" option to correct receipts and payments.

✅ Reconcile Before Verification: All mismatch entries must be fully reconciled before the Daily Account is verified.

D. TCB vs. DTR Tally Instructions

Reconciling Treasury Cash Book (TCB) with the Daily Transaction Report (DTR).

🔗 CBS/IPPB Impact: CBS/IPPB transactions only affect the DTR, not the TCB directly.

🤝 Acknowledge Cash: The CBS Postal Assistant must properly request, receive, and acknowledge all cash.

💳 Record Adjustments: Log CBS Receipts under "Wallet Adjustment – Receipts" and CBS Payments under "Wallet Adjustment – Payments."

💸 Transfer to Treasurer: Any remaining cash must be transferred to the Treasurer and verified.

E. Cancellation of Entries

Rules for cancelling or modifying different types of entries.

🚫 Mismatch Entries: Cannot be cancelled; they must be mapped to the correct accounting head.

✅ Accounting Entries: Can be cancelled if duplicated, using the Accounting Entry Cancellation feature.

📜 Treasury Transactions: Cannot be modified after verification. Create contra entries after consulting the Divisional Office/Accountant.

F. Non-Fetched or Partial CBS/IPPB Data

Action for missing digital transaction data.

✍️ Manual Entry: Manually enter the missing data into Mismatch Receipts or Payments.

🔄 Reconcile Later: Reconcile these entries later in the Sub Accounts.

G. Cross-Division or RMS Mapping

Configuration for transactions across different offices.

⚙️ Circle Office Task: This mapping can only be configured by the Circle Office using the "Cross Office Mapping" menu.

H. Accounting Entries Reflecting on Next Day

Cause and effect of delayed entries.

⏰ Pending Actions: If "Submit Accounts," "Verification," or "Shift End" are not completed on the same day, the related entries will appear in the next day's DTR.

I. Correction of Account Code (Posted Entries)

Correcting errors after an entry is posted.

🔒 No Direct Edit: Once entries are posted in the DTR, they cannot be directly corrected.

📤 Transfer Posting: The Head Office must issue a Transfer Posting Entry after the Cash Book is submitted to the PAO.

J. Duplicate Cash Received from Counter

Resolving duplicate cash entries.

🔁 Excess Cash: If duplicate entries appear under different Transaction IDs in the TCB, the excess cash must be transferred back to the counter.

📐 Follow SOP: Perform this adjustment through wallet adjustments as per the Standard Operating Procedure (SOP).

K. Difference Between TCB and DTR

Understanding the distinct purposes of each report.

💰 TCB (Treasury Cash Book): Reflects physical cash and miscellaneous treasury transactions.

📈 DTR (Daily Transaction Report): Includes all accounting entries from Counter, Delivery, Pickup, Induction, and Philately modules.

🎯 Key Requirement: Both the TCB and DTR must be fully reconciled and tallied with each other at the Post Office level before final submission.