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Whether the decision is to make or buy, all investment projects must be justified either as an economic opportunity or as a means of sustaining existing Postal Service operations into the future by correcting or eliminating a problem. The Decision Analysis Report (DAR) is a document prepared by the requiring organization to recommend an investment for approval, and it is used for decisions regarding high dollar-value projects. For sample DARs and specific DAR requirements, including dollar-value thresholds for investments requiring Headquarters approvals and DARs, refer to Handbook F-66, General Investment Policies and Procedures.
The Justification of Expenditure (JOE) is a one-page document used to request approval for small field projects that do not require a more formal DAR. Although not required, Headquarters organizational units may use JOEs to justify small investment expenditures within their approval authority. For a more detailed discussion of JOEs, including samples in the recommended format, refer to Handbook F-66C, Field Investment Policies and Procedures, (http://blue.usps.gov/cpim/ftp/hand/f66.pdf).
All investment projects that require Headquarters review and approval must follow the instructions detailed in Handbook F-66, including validation, before being forwarded to the appropriate official for final approval. Capital items that are centrally purchased by Headquarters, but are locally funded (such as administrative or non-mail-hauling vehicles), must be justified by the responsible Headquarters organization. This also applies to other nationally mandated programs.
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