Implementation of APT 2.0: Standard Operating Procedure (SOP) for Accounting & Verification of POSB Accounting at Post Offices – SB Order No.09/2026
SB Order No.09/2026
FS-16/2/2024-FS-DOP
Government of India
Ministry of Communications
Department of Posts
(Financial Services Division)
Dak Bhawan, New Delhi — 110007
Dated: 24.07.2026
To
All Head of Circles/Regions
Subject: Standard Operating Procedure (SOP) for Accounting & Verification of POSB Accounting at Post Offices after implementation of APT 2.0.
Sir/Madam,
Kindly refer SB Order No.12/2025 dated 15.09.2025, and SB Order No. 16/2025 dated 02.12.2025, regarding accounting of CBS transactions and verification daily at various levels.
2. A detailed Standing Operating Procedure (SOP) for verification of CBS data reflected in the Daily Cash Book at HO, by SBCO has been prepared in accordance with the Para 4(c) & 5 of SB Order No.12/2025 dated 15.09.2025, and is enclosed herewith as Annexure-I.
3. This SOP shall be strictly adhered to by all concerned. All POSB transactions carried out before the issuance of this SOP. may also be immediately verified accordingly. A report in this regard, may be submitted to PAO for further necessary action.
4. It is requested to circulate this SOP to all concerned for information, guidance, and necessary action.
5. This issue with the approval of the competent authority.
Yours faithfully,
(Devender Ktimar Sharma)
Assistant Director (SB-II)
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