Business Mail Entry Unit/Detached Mail Units (BMEU/DMUs) controls are critical to ensuring that the Postal Service™ is paid for the Business Mail Acceptance (BMA) service it provides. Key control exceptions impact the accuracy of Postal Service’s revenue generation and, ultimately, its bottom line. To continue SOX compliance and strengthen the integrity of the Postal Service’s financial reporting, all employees must follow proper procedures on every mailing — every day.
These procedures and the latest SOX Key Control Guide can be found at http://blue.usps.gov/sox/_pdf/Current_Key_Control_Guide.pdf
. The guide outlines BMEU/DMU processes. For example, during mailing check-in, acceptance clerks must confirm fees are paid and sufficient funds are on deposit. When the postage statement is finalized, acceptance clerks must ensure revenue is collected and recorded in a financial reporting system (e.g., PostalOne!®) to prevent any revenue deficiencies. The five BMEU controls tested are:
n Acceptance: Postage Statement Completion.
n Postage Statement Check-in.
n Mailing Verification Procedures.
n Finalize/Clear: Verify Each Container has Clearance Document.
n Reconciliation: Perform End-of-Day Reconciliation.
The Key Control Guide also explains these testing protocols at DMUs:
n Acceptance: Postage Statement Completion.
n Mailing Verification Procedures.
n PVDS Origin Compare Postage Statement to PS Form 8125 (if applicable).
n Finalize/Clear (DMU): Observe Loading and Secure Vehicles.
Visit the SOX website at http://blue.usps.gov/sox/field_controls.htm to view the latest Key Control Guide webinar series and other resources.
To see how your unit is doing, check the SOX Compliance Scorecard, available on the SOX website at http://blue.usps.gov/sox/sox_compliance_scorecard_2012.htm.
Don’t forget — send SOX-related questions to the SOX inbox at SOX@usps.gov.
— SOX Financial Controls & Support,
Controller, 7-26-12
