Whether LSG/HSG-II offices have to issue ECB Memos or not?

Some of our Post Masters are seeking clarification... whether LSG/HSG-II offices have to issue ECB Memos or not?  Here is the clarification.....

The SPM will be held responsible that the amount of cash and value of stamps retained by him and his village postman is never unnecessarily large.  As far as possible, he must work with balances within the authroised limits and should not retain cash in excess of the authorized maximum, except when this is necessary in order to meet actual existing liabilities.  He will be responsible that his BOs are not allowed without sufficient justification, to retain balances in excess of the authorized limits. 

Whenever the cash balance retained by a SO of three hands or less including the SPM exceeds the authorized maximum,

or the total of cash and stamp balances held by BOs is in excess of the total of the maximum cash and stamp balances fixed for those offices, the SPM must submit, with the SO daily account a memo in form PA.20 explaining why it was necessary to keep the sum in excess. In the case of all other SOs the SPM must furnish the reaons for retaining excess cash on the reverse of the SO daily account. 

The ECB memos should be numbered in a monthly consequtive series and the serial number assigned  to the memos should be noted in the remarks of the SO account against the relative entry. 

(Authority DG posts correction slip VI/part.III/1/89 to rule.102B of Postal manual volume.VI part.III)