Postal Bulletin 22086 - October 3, 2002 - USPS.com® - About

64 POSTAL BULLETIN 22086 (10-3-02)
The recipient (station, branch, or employee) must enter
the amount received into AIC 361, Miscellaneous
Suspense Cleared, in the unit’s PS Form 1412 to offset
the original amount recorded in AIC 761.
For SAFR Offices
Post Office management uses the authorized unit
cash reserve or authorizes an employee with stamp
or cash credit to issue amount of cash required. Record
the amount issued in AIC 647, Financial Differences
— Shortage, in the unit’s PS Form 1412.
The recipient (station, branch, or employee) must
enter the amount received into AIC 247, Financial
Differences — Overage, in the unit’s PS Form 1412
to offset the original amount recorded in AIC 647.
Note: District finance offices must make every effort to
resolve or have their reporting units resolve and clear any
amounts currently listed in AIC 766 in the Standard Field
Accounting System prior to AP-3, FY 2003.
We will incorporate this revision into the next printed version
of Handbook F-1, Post Office Accounting Procedures,
SAFR OFFICES ONLY — HANDBOOK F-1 REVISION
Employees Accountability Overages and Shortages
With the implementation of Shared Services/Accounting
(SS/A), Post Offices continue to report employee accountability
overages or shortages in the corresponding AIC
accounts.
Overage in Stamp Stock Accountability
For an employee stamp stock accountability overage
that exceeds the established tolerance, the full amount
of overage continues to be recorded into AIC 057,
Employee Stamp Credit Overage, on the employee’s PS
Form 1412, Daily Financial Report. The local unit management
must maintain supporting documentation (PS
Form 3294-P, Cash and Stamp Stock Count and Summary;
PS Form 3368-P, Accountability Examination Record; etc.).
A master control, either a system-generated report or a
summary ledger PS Form 25, Trust Fund Account, is maintained
for each category of employee overages by the postmaster,
manager, supervisor, or designated employee at
each office.
If within 1 year a relationship is established to a subsequent
shortage, use AIC 457, Employee Stamp Credit
Overage Withdrawal, to offset part or all of the shortage.
Managers should exercise judgment when determining the
existence of a relationship that may warrant offsetting
shortages and maintain appropriate documentation locally.
At the expiration of 1 year, any unresolved stamp stock ac-
and into the next update of the online version accessible
on the Postal Service PolicyNet Web site at
http://blue.usps.gov/cpim; click on HBKs.
Handbook F-1, Post Office Accounting
Procedures
* * * * *
A Account Identifier Code and General Ledger
Account Crosswalk
* * * * *
[Revise AICs 366 and 766 to read as follows:]
AIC GLA PSFR Previous Title
New
Description
366 13412 N/A Change Funds Cleared Reserved
766 13412 N/A Change Funds Issued Reserved
* * * * *
— Revenue and Field Accounting,
Finance, 10-3-02
countability overage amounts are moved into AIC 123,
Lobby Services Revenue.
Shortage in Stamp Stock Accountability
For an employee accountability shortage that exceeds
the established tolerance, the full amount of shortage continues
to be recorded into AIC 767, Employee Stamp Credit
Shortage, on the employee’s PS Form 1412. The local unit
management must maintain supporting documentation (PS
Form 3294-P, PS Form 3368, etc.) for stamp stock accountability
shortages. A master control, either a systemgenerated
report or a summary ledger PS Form 25, is
maintained for each category of unresolved employee
shortages by the postmaster, manager, supervisor, or designated
employee at each office.
It is the responsibility of the unit supervisor, manager, or
installation head designee to monitor and pursue collection
of the debt while adhering to the National Agreement and
the Debt Collection Act. Shortage amounts resolved are
cleared using AIC 367, Employee Stamp Credit Shortage
Cleared.
On PS Form 1412, amounts reported in AIC 057 and
AIC 767 offset to a revenue account and thereby adjust AIC
853, Stamp Accountability Closing Balance, to the actual
amount counted.