Submission of Daily Cash Book & Monthly Cash Account by DDOs - DOP OM No.PAF-Tech/01/301/Rollout/25I30643 dated 30/09/2025

PAF-Tech/01/301/Rollout / 25I30643

DEPARTMENT OF POSTS PAF WING, DAK BHAWAN

(TECH SECTION)

Dated: 30th September 2025

To
All the CPMsG

Sub: Submission of Daily Cash Book & Monthly Cash Account by DDOs - reg

This is regarding the submission of Daily Cash Books and Monthly Cash Accounts by DDOs through the APT Solution.

APT has been rolled out successfully across all Post Offices. While initial challenges and user-level gaps have delayed submission of Daily Cash Books and Monthly Cash Accounts, PAOs are actively guiding DDOs, CEPT is addressing technical issues as a top priority, and PAF Wing is reviewing feedback from the field offices for quick resolution.

3 The Cash Books (Receipt & Payment Accounts of DDOs) earlier submitted had discrepancies in opening/closing balances and mismatches in receipts and payments, affecting Government Accounting in PFMS. These were reverted in APT for rectification, and a note on accounting processes with exception handling is attached (Annexure A). With the resolution of initial issues in the APT Solution, resubmission of daily Cash Books has picked up, but several are still pending. For accurate reflection of revenue and expenditure for the first two quarters, all Cash Books from the rollout date to 30.09.2025 are to be received from DDOs for incorporation into the September 2025 Accounts in PFMS. PAOs are actively coordinating with DDOs, providing support, and escalating issues to the PAF Wing as required.

For successful incorporation of Accounts in PFMS up to September 2025, it is requested to ensure that the DDOs are submitting all the pending Cash Books through APT up to 30.09.2025 to PAO, by 06.10.2025. Virtual / Physical workshops may be conducted with DDOs and PAOs to achieve this by 06.10.2025. However, in case of pending Cash Books, if any, which could not be received for any reason, such Cash Books data will be incorporated in October 2025. The combined effort will ensure robust, accurate, and timely Government accounting of the Department in PFMS in the new environment.

This issues with the approval of the Competent Authority

DA: ART (Shivani Sharma)

ADG(Accounts)

Copy for information to:

Sr. PPS to Secretary (Posts)
Sr. PPS to DGPS
Sr. PPS to Member (Tech)
All the Heads of PAOs to ensure that all the Cash Books Accounts data received is incorporated in September 2025 Accounts Consolidation, in PFMS
The General Manager, CEPT, Bengaluru

Accounting in APT Solution:

Cash-based accounting with a single-entry system, wherein receipts will inflate the Closing Balances and payments will decrease the Closing Balance, with checks and balances at each individual Office level and at the next reporting office levels.
14000+ GL Accounts in SAP were reduced to 3000+ Account Codes for simplification
Tallying Closing Balances between “Daily Transaction Report” and “Treasurer's Cash Book” on a daily basis is a crucial check by each Office independently.
The Financial Transactions are accounted for and tallied on the same day by each Post Office, without hampering the business and accounting flow.
Transfer entries provision is made for the correction of accounts at the DDO level.

Exception handling for Daily Transaction Report:

Due to technical issues, if the accounts data is not flown from source systems, Receipt and Payment Mismatch Account Codes are provisioned to facilitate the Post Office to account and tally the Closing Balance on the same day. This can be rectified at their Accounts Offices.
If any account code is not known, “Receipts Pending for Classification” and “Payments Pending for Classification” (Other than Budget Expenditure)

Exception handling for Summary Generation:

3. If any Subordinate Office’s Daily Transaction Report is to be excluded for any technical/operational issue, such Subordinate Offices can be excluded from Consolidation, but their OB/CB will be considered for the SO Daily Account / Cash Book

4. If any SO/HO, SRO/HRO did not perform day begin/day end on any given date, while their Subordinate Offices worked, then HO/HRO can exclude such SO/SRO from consolidation, while their balances will be taken into account.

Cash Book Submission by DDOs to PAOs:

Submission of Cash Books from the majority of the DDOs started in the month of August 2025 after pan India Rollout of the APT Solution.

I. Cash Books Submission During the month of August 2025

Cash Books received by PAOs were checked, and it was found that there are two major types of errors in respect of Head Post Offices (DDOs), while NCDDOs did not have such issues.

1. Error Type: 1: Previous Day Closing Balance is not equal to Next Day Opening Balance

Cash Books having errors in CB/OB Mismatch were submitted to PFMS by the PAOs, though the Cash Books were not tallied to ensure that revenue/expenditure is not impacted. The discrepancies were proposed to be rectified in September 2025 through Transfer Entries.

2. Error Type 2: “Opening Balance + Receipts is not equal to Payments + Closing Balance” within the Cash Book

Cash Books with these errors could not be submitted as PFMS rejects the data if the Totals are not matched.

II. Analysis During the month of September 2025:

After submission of Accounts in PFMS for August 2025 by 10.09.2025, a detailed analysis was made to identify the reasons for discrepancies so that all the discrepancies are settled through Transfer Entries in September 2025. The following are the major reasons analyzed. The majority of the issues faced are in the months of June and July 2025 due to data flow, validation issues, which were rectified on priority by CEPT.

Validation of “Closing Balance of Daily Transaction Report with Closing Balance of TCB” at each Post Office Level
Non-inclusion of Subordinate Offices Accounts for consolidation by its Accounts Offices viz., SO / HO
Working of Branch Post Offices on Holidays/Sundays while their Accounts Offices have not done any transaction on such dates
Incorrect Account Codes reflected, which are not available in the Account Code Master
Double data reflection in Accounts from Delivery, while the actual payment is once.
Non-inclusion of Accounts Data from Booking Solution
Office IDs of SRO mapped to HOs instead of HROs
Incorrect clearance of mismatch entries while verifying daily Accounts
Performing Day Begin/ Day end for the dates prior to “No Transaction Date” before Rollout.

III. Action in September 2025

As Cash Book Opening and closing balances are cumulative balances of the Financial Transactions, correction of all errors of exclusions/inclusions, correctness of receipts and payments require corrections right from the day the discrepancy was observed.

Hence, the Cash Books which were having errors were reverted to DDOs for resubmission after rectification. If not done in the initial stage, it will have a cascading effect, and rectifications will be very difficult in future. With all validations in place in the APT Solution, the revised Cash Book submission process will ensure correct data flow.

PAOs will reverse the erroneous data submitted to PFMS in August 2025, so that the revised and rectified Cash Books data will replace incorrect financial accounting data

IV. Objective for September 2025 Accounts submission to PFMS

All pending Cash Books up to 30.09.2025 are expected to be received to PAOs by 04.10.2025, for inclusion in September 2025 accounts, through coordination between all concerned in the Circle.

V. Reconciliations

Even though Cash Book data is submitted to PFMS after tallying OB/CB and Receipts and Payments totals, misclassification / incorrect accounting is being observed. This requires rectification through Transfer entries, which will be taken up in October 2025