Every Sub Postmaster, Counter PA and SBCO staff should read this one carefully.
The Financial Services Division, Department of Posts, Dak Bhawan has issued SB Order No. 10/2026 dated 03.09.2026, changing how HRMS (Salary / Pension / Claims) payments made through the POSB interface are accounted in your Daily Transaction Report.
The change is small on paper but it directly affects your DTR every single day. If you keep doing it the old way, your DTR will not tally.
The revision is effective from 29.07.2026.
Order Details at a Glance
- Order: SB Order No. 10/2026
- File No.: FS-16/2/2024-FS-DOP
- Comp. No.: 3138361
- Issued by: Government of India, Ministry of Communications, Department of Posts, Financial Services Division, Dak Bhawan, New Delhi – 110001
- Dated: 03.09.2026
- Signed by: Devender Kumar Sharma, Assistant Director (SB-II)
- Addressed to: All Heads of Circles / Regions
- Effective from: 29.07.2026
- Modifies: Para 6, Sl. No. 19 of SB Order No. 12/2025 dated 15.09.2025
What Exactly Has Changed
Earlier, under SB Order No. 12/2025 dated 15.09.2025, POSB Credits for HRMS transactions were accounted in the Daily Transaction Report of the post office where the Salary / Pension / Claim Office Account is maintained.
That part is now over.
This order is a partial modification of Para 6, Sl. No. 19 of SB Order 12/2025. Only that portion changes. The rest of SB Order 12/2025 continues as it is.
The New Accounting Procedure
In the Daily Transaction Report (DTR) of the concerned post office:
- On the payment side — HRMS transactions shall be accounted as HRMS Payment under the relevant Budget Account Code.
- On the receipt side — the entry shall be RSAO HR to CBS Receipts.
And then, importantly:
- The corresponding POSB Credits and RSAO HR to CBS Payments shall be accounted centrally in the books of CPRC Chennai.
So those two legs move out of your office books entirely. CPRC Chennai handles them now.
The Old Practice That Is Now Discontinued
POSB Credits in respect of HRMS (Salary / Pension / Claims) transactions shall no longer be accounted in the Daily Transaction Report of the post office where the respective Salary / Pension / Claim Office Account is maintained.
This is the single biggest takeaway of the order. If your office was passing that entry, stop.
Old Method vs New Method — Simple Comparison
| Particular | Earlier (SB Order 12/2025) | Now (SB Order 10/2026, w.e.f. 29.07.2026) |
|---|---|---|
| HRMS payment entry in DTR | As per Para 6, Sl. No. 19 | HRMS Payment under relevant Budget Account Code (payment side) |
| Receipt side entry in DTR | — | RSAO HR to CBS Receipts |
| POSB Credits | Accounted in DTR of the office maintaining the Salary/Pension/Claim Office Account | Accounted centrally at CPRC Chennai |
| RSAO HR to CBS Payments | — | Accounted centrally at CPRC Chennai |
In one line: your office books only the HRMS Payment and the RSAO HR to CBS Receipts. The other two legs are CPRC Chennai’s job.
Mandatory Reconciliation — Do Not Skip This
Paragraph 5 of the order is equally important, and this is where offices usually get into trouble at audit time.
- All post offices shall invariably tally the Daily Transaction Report (DTR) with the relevant Finacle reports.
- The reconciliation procedure to follow is the one prescribed in SB Order No. 09/2026 dated 24.07.2026.
- Any discrepancy noticed during reconciliation shall be investigated and resolved promptly. Not next month. Promptly.
Where to Download the Reconciliation Data
The CBS Reports Team extracts Finacle Receipts and Payments data — SOL-wise, date-wise and account code-wise — and keeps it in the SFTP folder.
Folder path:
/CBSDM/incoming/Production/WebPage/DOP_REPORTS/SB_Order_No_09-2026This data is to be used by the In-Charge, SBCO for tallying with the Monthly Cash Account.
Save that path somewhere. You will need it every month.
Who Needs to Act on This Order
- Sub Postmasters and Postmasters — ensure the DTR entries follow the new pattern from 29.07.2026 onwards.
- Counter PA / SA handling HRMS transactions — book the payment under the correct Budget Account Code, and the receipt as RSAO HR to CBS Receipts.
- SBCO In-Charge — download the SOL-wise, date-wise, account code-wise data from the SFTP folder and tally with the Monthly Cash Account.
- Divisional Offices — circulate to all sub offices and branch offices under them, as directed in paragraph 6.
- Offices maintaining Salary / Pension / Claim Office Accounts — stop booking POSB Credits for HRMS transactions.
The order specifically requests that these instructions be circulated to all concerned offices for information, guidance and necessary action, and it issues with the approval of the Competent Authority.
Copy Circulated To
The order has been marked to a wide list, which shows how central this change is:
- Sr. PPS to Secretary (Posts) and Sr. PPS to Director General Postal Services
- PPS / PS to Member (Financial Services), Member (O), Member (P), Member (HRD), Member (Tech), Member (Service Quality and Marketing), Member (Infrastructure), AS & FA
- Addl. Director General, APS, New Delhi
- Chief General Manager — BD Directorate, Parcel Directorate, PLI Directorate
- CGM, CEPT — for information and necessary action
- Sr. DDG (Vig) & CVO, and Sr. DDG (PAF)
- Director, RAKNPA and Directors of all PTCs
- Director, CPRC Chennai
- Director General P & T (Audit), Civil Lines, New Delhi
- Secretary, Postal Services Board and all Deputy Directors General
- All General Managers (Finance) / Directors Postal Accounts / DDAP
- Joint Director & HOD, National Savings Institute, New Delhi – 110002
- Under Secretary, MOF (DEA), NS-II Section, North Block, New Delhi
- All recognized Federations / Unions / Associations
- Guard File / e-File
Key Terms Explained in Simple Words
For newly joined PAs and GDS friends who are still learning the accounting side, here is what these terms mean:
- HRMS — Human Resource Management System. The department’s platform through which salary, pension and claims of employees are processed.
- POSB — Post Office Savings Bank.
- POSB Interface — the link through which HRMS payments get credited into POSB accounts.
- DTR — Daily Transaction Report. The daily statement of all receipts and payments of a post office.
- Budget Account Code — the head under which a particular payment is classified in government accounts.
- RSAO — Regional / Sub Accounts Office head used for inter-office adjustments.
- CPRC Chennai — Central Processing and Reconciliation Centre, Chennai. It now handles the centralised legs of this accounting.
- SBCO — Savings Bank Control Organisation. The unit that checks and controls savings bank accounting in a division.
- SOL — Service Outlet, the Finacle code that identifies each post office.
- Finacle — the CBS software used across India Post.
Practical Checklist for Your Office
- Confirm your office started the revised procedure from 29.07.2026. If any DTR after that date still shows POSB Credits for HRMS, correct it.
- Use the correct Budget Account Code on the payment side. A wrong code means a wrong classification in government accounts.
- Book RSAO HR to CBS Receipts on the receipt side. Do not leave the receipt leg blank.
- Do not book POSB Credits or RSAO HR to CBS Payments in your DTR. CPRC Chennai does that.
- Tally the DTR with Finacle reports every day, following SB Order 09/2026.
- SBCO In-Charge should download the SFTP data monthly and tally with the Monthly Cash Account.
- Report any mismatch immediately. Small daily differences turn into big audit objections at year end.
- Keep a printed copy of SB Order 09/2026 and SB Order 10/2026 in your office guard file.
Frequently Asked Questions
Q. What is SB Order 10/2026 about? It revises the accounting procedure for HRMS (Salary / Pension / Claims) payments processed through the POSB interface, with effect from 29.07.2026.
Q. From which date is the revised procedure applicable? From 29.07.2026, even though the order is dated 03.09.2026.
Q. Which earlier order does it modify? It is a partial modification of Para 6, Sl. No. 19 of SB Order No. 12/2025 dated 15.09.2025.
Q. How should HRMS transactions be booked in the DTR now? As HRMS Payment under the relevant Budget Account Code on the payment side, and RSAO HR to CBS Receipts on the receipt side.
Q. Where are POSB Credits accounted now? Centrally in the books of CPRC Chennai, along with RSAO HR to CBS Payments. They are no longer accounted in the post office DTR.
Q. Which reconciliation procedure should be followed? The one prescribed in SB Order No. 09/2026 dated 24.07.2026.
Q. Where is the Finacle Receipts and Payments data available? In the SFTP folder /CBSDM/incoming/Production/WebPage/DOP_REPORTS/SB_Order_No_09-2026, extracted SOL-wise, date-wise and account code-wise by the CBS Reports Team.
Q. Who uses that data? The In-Charge, SBCO, for tallying with the Monthly Cash Account.
Final Words
Accounting circulars look boring until an audit objection lands on your table. Then a two-page order becomes a very expensive document.
This one is simple enough. Two entries stay with you, two entries move to CPRC Chennai, and reconciliation happens daily against Finacle. Read it once, note the SFTP path, and brief your counter staff.