No.56-10 /2010 -11-PA (Tech-I)
Government Of India
Ministry of Communication
Department of Posts
PA Wing: Tech-I Branch
Dak Bhavan: Sansad Marg
New Delhi-110001
Accounting Procedure for Aadhaar Enrolment and Updation in Post Offices.
On the basis of Standard Operating Procedure received from BD&M Directorate, the following Heads of Accounts are to be opened in the Books of the Department to classify the transactions under Aadhaar enrolment and updation in post Offices scheme:-
1.
(i) When any equipment/Machinery will be procured for Aadhaar enrolment and updation in Post Offices:
Major Head - 5201- Capital Outlay on Postal Services
Sub Major Head - 00- Capital Outlay on Postal Services
Minor Head - 104- Mechanization and modernization of Postal Services
Sub Head - 63- Aadhaar Updation Centre
Detailed Head - 99- Information Technology
Object Head - 52- machinery and equipment(Cr)
(ii) When fee received from resident for updation of Aadhaar:-
Major Head - 1201- Postal Receipts
Sub Major Head - 00- Postal Receipts
Minor Head - 200- Other services and service fees
Sub Head - 22- Fee received for adhaar updation work at HOs/SOs
Detailed Head - 01 –Other biometric/demography updation
Detailed Head - 02 –Aadhaar printout colour
Detailed Head - 03 - Aadhaar printout B/W
Object Head - 00- Default
(iii) Service charge receivable from UIDAI for new Aadhaar enrolment/ Mandatory biometric updation of children above 5 years:-
Major Head - 8661-Suspense
Sub Major Head - 00- Suspense Accounts(Postal)
Minor Head - 140- Miscellaneous Suspense
Sub Head - 34- Service charge receivable from UIDAI
on New Aadhaar enrolment
Detailed Head - 01 – New Aadhaar enrolment
Detailed Head - 02 –Mandatory biometric updation of children
Object Head - 00- Default (Dr)
When service provided for New Aadhaar enrolment and mandatory biometric updation for children:-
Major Head - 1201- Postal Receipts
Sub Major Head - 00- Postal Receipts
Minor Head - 200- Other services and service fees
Sub Head - 23- Service charge to be collected from UIDAI on New Aadhaar enrolment
Detailed Head - 01 – New Aadhaar enrolment
Detailed Head - 02 –Mandatory biometric updation of children
Object Head - 00- Default (Cr)
(iv) When service charge received from UIDAI for new Aadhaar enrolment/ Mandatory biometric updation of children above 5 years:-
MH-8677.00.102.01.00.00 (Dr) To MH-8661-00-140-34 (Cr)
When the incentive will be finalized and paid to Postal Staff will be classified in MH-3201.02.101.01.01.05-Rewards (Establishment of existing Post Offices)
For CSI Purpose:-
When the new enrolment taken place:-
MH-8661.00.140.34.01.00 (Dr) To MH-1201.00.200.23.01.00 (Cr)
When the mandatory biometric updation of children above 5 years:-
MH-8661.00.140.34.02.00 (Dr) To MH-1201.00.200.23.02.00 (Cr)
When the fee received from the resident for other biometric/ Demographic updation and printout colour/black& white :-
MH-8671.00.102.00.00.00 (Dr) To MH-1201.00.200.22.01.00 (Cr)
MH-1201.00.200.22.02.00 (Cr)
MH-1201.00.200.22.03.00 (Cr)
When the amount received from UIDAI and remittance to Bank:-
MH-8677.00.102.01.00.00 (Dr)
To
MH-8661.00.140.34.01.00 (cr)
MH-8661.00.140.34.02.00 (cr)
2. Roles of the different units of department relating to the scheme is furnished as under:
(A) Role of Head Post Office:-
(i) The counter PA (UIDAI certified operator ) in Head Post Office/Sub Post Office will collect the service charge/updation charge from the resident and credits the same under Postal Receipts. The cash account is submitted to the concerned Circle Postal Accounts Office for further classification. In support of these receipts, Schedules are to be submitted every month along with cash account to Circle Postal Accounts Office concerned. HOs/SOs will maintain register as prescribed in SOP.
(ii) Every Head of HPO will be submitted a consolidated list of new enrolment of Aadhaar along with the new enrolment done in SOs under their jurisdiction in the form of annexure-I , a consolidated list of Aadhaar mandatory biometric updation of children above 5 years in anneure-II .
(B) Role of Postal Accounts Office:
(i) On receipt of cash accounts return along with consolidated schedule of receipts from the HPOs under their jurisdiction will be booked under postal receipts.
(ii) On receipts of consolidated list in Annexure-I&II, Postal Accounts Office will be sent the same to their respective UIDAI Office for claiming a consolidated service charge for the services in annexure-III. When the amount is received from UIDAI will be classified in the books of Department of Posts as proposed above.
( The above said Accounting Procedure has been vetted by Director General of Audit (P&T), Delhi vide their letter No. DGA P&T/Rep/F&A/F-151/Vol.IV/2015-16/161 dated 23.07.2018.)
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