FINANCIAL HANDBOOK VOL-I & VOL-II (2022) – KEY POINTS EXTRACTED

📘 FHB VOLUME – I (2022)

 

Rule No.	Subject	Key Information
Rule 8	Receipt for Money Received	Head of Office must give receipt in Form ACG-67 (only digital now; manual discontinued).
Note 3 below 24	Old Claims	Bills over 2 years old require pre-check by Circle Accounts Officer.
Rule 25(A)	TA Claim Time Limit	TA claim must be preferred within 60 days from due date, else forfeited.
Rule 25(B)	LTC Claim Due Date	LTC claim becomes due the day after return journey.
GID 1 below 25(B)	LTC Time Limit (No Advance)	Submit within one month; relaxable up to three months with FA concurrence.
GID 1 below 25(B)	LTC Time Limit (With Advance)	Submit within one month; relaxable up to three months only if full advance refunded within 45 days.
Note 3 below 27	Petty & Delayed Claims	Claims over 3 years old (non-pension) or delayed without explanation must be rejected.
Rule 293 GFR 2017	TA for Retired Govt. Servant	Reimbursable only after honourable acquittal; judgement date is reference for TA claim.
Rule 293 GFR 2017	OTA Due Date & Forfeiture	OTA due on 1st of next month; forfeited if not submitted within 60 days of due date.
GID 8 (CS MA Rules)	Medical Claim Time Limit	Final claims under CS(MA), 1944 must be submitted within six months.
Rule 52	Loss/Defalcation Reporting	Loss of public money/stores must be immediately reported to superior & audit authority.
Exception Rule 52	Petty Loss Reporting	Losses ≤ ₹10,000 need not be reported to Audit.
Note 1 Below Rule 55	Loss Charging	Losses first charged to Postal Advances (Major Head 8553).
Note 1 Below Rule 57	Serious Loss	Loss exceeding ₹50,000 is considered serious.
Rule 69	Service Book Preservation	Service Book must be preserved for 3 years.
Rule 71	Dept. of Posts Type	Dept. of Posts is a Commercial Department.
Rule 100	Definition of "Cash"	Includes coins, currency, cheques, demand drafts; excludes govt. securities, bonds, deposit receipts.
Note Below Rule 100	Stamps & Stationery	Not treated as cash; considered stock/inventory.
Rule 205	Establishment Register	Maintained in Form ACG-19.
Rule 243	Classes of Contingent Charges	5 classes: Contract, Special, Countersigned, Fully Vouched, Scale Regulated.

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📗 FHB VOLUME – II (2022)

 

Rule No.	Subject	Key Information
Rule 17	My Stamp	Personalized stamps; discount: 10% (2-100 sheets), 20% (above 100 sheets); corporates min. 5000 sheets.
Rule 20	Products & Services	Lists: Business Post, Direct Post, Bill Mail, Stamps, PRC, eMO, IPO, Forfeited MO/IPO, IMT commission, etc.
Rule 21	Franking Machine	License fee: ₹375 (new), ₹475 (renewal); valid for 5 years.
Rule 22	Book Now Pay Later	For bulk customers (≥₹10,000/month); agreement for 1 year; 12% p.a. penalty for late payment.
Rule 22	Speed Post Discount	Discount slabs: 10% to 30% based on monthly business volume.
Rule 22(9)	Bill Mail Service	Min. 5000 articles; rate: ₹3 (≤50g), ₹2 per additional 50g.
Rule 22(27)	Forfeited MOs	Unpaid eMOs kept open for 3 financial years, then lapsed to govt. revenue.
Rule 22(28)	Forfeited IPOs	Unclaimed IPOs preserved for 12 months, then transferred to postal receipts.
Rule 22(29)	Customs Duty-Postal Fee	Postal fee: ₹100 (Parcel/EMS), ₹30 (Small Packet).
Rule 22(33)	PLI/RPLI Recovery	FRR (Fixed Rate of Return) based on Patankar Committee formula.
Rule 24(6)	Cash on Delivery (COD)	Max. ₹50,000; fee: 2% (min ₹50) up to ₹5000, ₹100 + 1% above ₹5000.
Rule 34	Daily Treasury Adjustment	Treasurer prohibited from running accounts; must receive collections directly from Postmen/GDS.
Rule 40	Classification of Post Offices	Three classes: Branch, Sub, Head Offices.
Rule 57	Stamp Balance Register	Offices with stamp balance >₹500 must maintain ACG-85; verified daily by Head of Office.
Note 3 Below Rule 57	Cash Verification	Presidency Postmaster must verify cash personally on last working day of month.
Rule 58	Correction of Errors	DDO can correct classification errors; entries made on current date, not backdated.
Rule 59	Submission to Postal Accounts	Head Offices submit verified returns & vouchers to PAO; e-schedules replace hard copies where available.
Rule 123	Renewal of Pension Orders	Head Postmaster can renew PPOs if lost/worn/filled; note made in register.

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📞 Contact & Publication Details

• Author: P. Karunanithy (Retired SPOs)
• Recommended Book: Jeevajegan Publications (Code No. 22) – Updated for FHB Vol-I & II
• Contact for Books: Smt. R.P. Sharmila
• Address: No.5, Moovendar Nagar East, Madurai Reserve Lines SO, Madurai 625014
• WhatsApp: 8870633239, 9443329681