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Postal Bulletin, Published Since March 4, 1880. PB 22055, July 26, 2001.

Fiscal Year Closing Guidance

Message From the Controller

I encourage each of you to continue your efforts to control expenses. It is important that we carry this effort through to the end of the fiscal year.

While we must make accruals for goods received and services rendered, we must also control discretionary activity. This does not mean curtailing business; but it does mean making prudent choices, deferring or eliminating noncritical activity, and not purchasing goods or services at year-end simply because we have available budget funds.

We need to encourage our contractors to bill us in a timely manner so we can recognize the expense prior to the close of accounting period 13.

The following instructions will assist you, when appropriate, in helping the Postal Service close its financial books in a timely and efficient manner. Please note the minimum expense accrual is $10,000.

I. Instructions for Fiscal Year Closing

All organizations are requested to limit their expenditures to essential spending. Accordingly, all vice presidents should review discretionary spending to ensure the Postal Service attains its financial target for this fiscal year (FY).

The government fiscal year comprises 365 days (366 in leap years) always ending on September 30. However, for internal reporting purposes, the Postal Service reporting cycle comprises 13 accounting periods (APs) of 28 days each, totaling 364 days. This year the Postal Service reporting cycle for internal reporting ends on September 7, 2001. AP 14 is an estimation period used to convert the Postal Service's internal reporting cycle to the government fiscal year.

The instructions and reporting dates in this Postal Bulletin supplement procedures followed during the normal AP or quarterly reporting schedule.

II. Capital and Expense Commitment or Accrual Activities

A. Capital

Purchasing will not accept capital and expense requisitions after August 17 unless work is currently under way on advance requirements or the buying manager grants an exception. Capital commitments, particularly Postal Service support equipment, should also be limited to essential needs.

Purchasing will attempt to issue the required contract in time for the San Mateo Accounting Service Center (ASC) to process against FY 2001 funds. Contracts for requisitions requiring issuance of a solicitation or negotiation with vendors received prior to September 7 may not be issued in time for processing against FY 2001 funds. Requisitions received September 8 and after will be processed against FY 2002 funds.

Purchasing will process all requisitions for the issuance of contracts against FY 2001 funds according to the following priorities:

Priority 1 - Capital commitment requisitions.

Priority 2 - Expense commitment requisitions.

Commitment documents with award dates prior to and including September 7 must be forwarded to reach the San Mateo ASC not later than September 10. Appropriate receiving reports or certified invoices for goods and services received by September 7 must be forwarded to the San Mateo ASC for receipt no later than September 10. Please expedite processing of receiving reports and certified invoices as these documents are used to charge costs to the proper FY. Additionally, review contracts to ensure sufficient funds are available to cover accruals.

B. Unpaid Expenses or accruals for goods and services received September 7 and prior. Expense accrual limit for FY 2001 is $10,000.

If it is impossible to furnish a certified invoice in time to reach the San Mateo ASC by September 10, a minimum of $10,000 may be accrued per contract sequence number or miscellaneous (noncommitment) purchase or service.


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National Stamp Collecting Month: Special Die Hub

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DMM Correction: Labeling List Changes

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Special Services Barcoded Label Deadline - IRS

Reminder: Free Mail Program for Members of the
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Notice: Coming Soon - Online Shipping e-Label at

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Accountbooks and Statement of Accounts for Postal
Fiscal Year 2002

Fraud Alert

Withholding of Mail Orders

Domestic Orders

Invalid Express Mail Corporate Account Numbers

Missing, Lost, or Stolen U.S. Money Order Forms

Missing, Lost, or Stolen Canadian Money Order Forms

Counterfeit Canadian Money Order Forms

800 Number Available to Verify Canadian Money Orders

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IMM Revision: International Mail - Direct Sacks of Printed Matter to One Addressee (M-Bags)


Stamp Announcement 01-39: Holiday Celebrations - EID

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Special Cancellation Die Hubs

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Post Office Changes

Processing International Mail Trays

Notice and Correction: Proper Identification of Damaged Mail Transport Equipment Rolling Stock

Notice and Correction: Removal of Trash From Mail Transport Equipment

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Vehicle Maintenance Facilities: Safety and Health Inspections

Thrift Savings Plan Fact Sheet


Announcement: Commercial Mail Receiving Agency (CMRA) - Toll-Free Number and Web Site

Reminder: Commercial Mail Receiving Agency (CMRA) - Relocation Procedures

Reminder: Commercial Mail Receiving Agency (CMRA) - August 1, 2001, Compliance Date For Addressing Standards

Items Authorized for Sale in Self Service Vending Machines

Postal Bulletin Semiannual Index

Postal Bulletin Distribution

Postal Bulletin Index

Semiannual Index PB 22055 (7-26-01)

Ordering Information: Following is the list of postal stock numbers (PSNs) to use when ordering copies of the Postal Bulletin from the MDC:

PB 22055: 7690-04-000-5662

PB 22054: 7690-04-000-5661

PB 22053: 7690-04-000-5660

PB 22052: 7690-04-000-5659

PB 22051: 7690-04-000-5658

PB 22050: 7690-04-000-5657

PB 22049: 7690-04-000-5656

PB 22048: 7690-04-000-5655

PB 22047: 7690-04-000-5654

PB 22046: 7690-04-000-5653

PB 22045: 7690-04-000-5652

PB 22044: 7690-04-000-5651

PB 22043: 7690-04-000-5650

PB 22042: 7690-04-000-5649

PB 22041: 7690-04-000-5648

PB 22040: 7690-04-000-5647

PB 22039: 7690-04-000-5646

PB 22038: 7690-04-000-5645

PB 22037: 7690-04-000-5644

PB 22036: 7690-04-000-5643

PB 22035: 7690-04-000-5642

PB 22034: 7690-04-000-5641

PB 22033: 7690-04-000-5640

PB 22032: 7690-04-000-5639

PB 22031: 7690-04-000-5638

PB 22030: 7690-04-000-5637

PB 22029: 7690-04-000-5636

PB 22028: 7690-04-000-5635

The Postal Bulletin is published biweekly; information is effective for one year unless it changes a permanent directive or unless otherwise specified.

Complete PS Form 8163, Request for Fiscal Year 2001 Expense Accrual, a copy of which is found on page 5 of this Postal Bulletin. Documentation supporting accruals must be attached (see PS Form 8163 for examples of proper vendor documentation). Processing of all FY 2001 documents ends on September 14. Documents received at the San Mateo ASC pertaining to activity occurring September 8 and later will be recorded in FY 2002.

III. Liquidation of Accruals

When submitting an actual certified invoice, include the statement "Accrued to FY 2001" on the face of the document.

Accruals must be liquidated as soon as possible. Offices must monitor their accruals and payments to ensure that the accruals are properly liquidated. All FY 2001 accruals processed by the San Mateo ASC that remain unliquidated at the end of AP 06, FY 2002, will be reversed automatically as a prior year credit. Subsequent payments will be charged to the appropriate budget finance number as a FY 2002 expense.

Please use the following schedules relating to FY 2001 closing:

Schedule I - Accrual Processing Information (below)

Schedule II - Submission Processing - September 7 and Prior (page 7 in this Postal Bulletin)

Schedule III - Submission Processing - September 8 and Later (page 7 in this Postal Bulletin)

Schedule I - Accrual Processing Information

The following are examples of items that may be accrued using PS Form 8163 if goods or services have been received September 7 and prior; no receiving report has been sent; the dollar amount of service rendered exceeds $10,000; and you will not get an invoice to certify for payment by September 7:

Service Maintenance Contract - Copier

Review the last invoice processed to determine the amount to accrue from the service ending date through September 7.

To estimate the accrual amount, perform the following calculation:

· Calculate number of days to accrue.

Billing period last invoice = 7/26 - 8/24

Number of days to accrue = 14 (8/25 - 9/7)

· Calculate the daily rate.

Divide the last invoice amount by the number of days in the billing period to determine a daily rate.

Invoice amount = $30,000

Billing period = 30 days (7/26 - 8/24)

Daily rate = $1,000 ($30,000 / 30 days)

· Calculate the accrual amount.

Multiply the daily rate calculated by the number of days that will be accrued.

Accrual amount = $1,000 x 14 = $14,000

Utility Billing Accrual - Natural Gas

· Use the accrual amount calculation for service maintenance as shown above.

Other Goods or Services Accrual - Consultant Contract

· Calculate the accrual amount.

Check with the vendor to validate the cost of goods or services received during the period 8/14 - 9/7 and obtain the necessary supporting documentation.

Note: Do not accrue if the amount is less than $10,000.

The following items may not be accrued on PS Form 8163:

Basic Pricing Agreements (BPA)
Bulk fuel deliveries, oil purchases, and vehicle parts
Carrier drive-outs
Credit card purchases *
Direct Vendor Delivery (DVD) purchases
FTS 2000 *
Gasoline credit card (fleet card) purchases *
Government Printing Office (GPO) printings *
Government Travel Accounts (GTAs) *
Imprest funds
Incentive awards
Nonpostal training
Nonmetered fuel
Telecommunications *
Relocation Management Firm (RMF) services *
Tort claims
Uniform allowances
Vehicle repairs on PS Form 4541, Order-Invoice forVehicle Repair (Commercial Work Order)

* Items that will be accrued by National Accounting or the San Mateo ASC.

Address questions concerning these instructions to the appropriate servicing finance office.

PS Form 8163, Request for Fiscal Year 2001 Expense Accrual.

Schedule II -Submission Processing - September 7 and Prior

Form # Item Submit by Submit to Submit date
blank Back pay awards All offices Minneapolis ASC 1-Aug
7381 Requisition for Supplies, Services, or Equipment (Capital) All offices Purchasing 17-Aug
17 Stamp Requisition Field offices SDN/SDO 31-Aug
2130 Claim for Loss - Initial Letter Field offices DAO 31-Aug
3238 Stamps and Stamped Paper Destruction Certificate Field offices DAO 31-Aug
1727 Award Recommendation/ Authorization All offices Minneapolis ASC 31-Aug
1270 Idea Proposal All offices Minneapolis ASC 31-Aug
8124-X Contest Award Report (Postal Service waiver for purchase of right-hand drive vehicles) All offices Minneapolis ASC 31-Aug
8167 PCES Recognition Authorization or Vice President Award Authorization for PCES in EAS Positions All offices Minneapolis ASC 31-Aug
8168 Individual EAS Recognition/Awards Program Authorization All offices Minneapolis ASC 31-Aug
8169 EAS Team Recognition Authorization All offices Minneapolis ASC 31-Aug
blank Right-hand Drive Vehicle Incentive Award All offices Minneapolis ASC 31-Aug
1839 Payment Record for Carrier Drive-Out Agreements Field offices DAO 5-Sep
1164-A Claim for Reimbursement for Postal Supervisors Field offices DAO 5-Sep

Schedule III - Submission Processing - September 8 and Later

Form # Item Submit by Submit to Submit date
blank Bank reconciliations All offices All offices 10-Sep
blank BPA cover sheets All offices San Mateo ASC 10-Sep
blank Capital and expense receiving report All offices San Mateo ASC 10-Sep
blank Certified invoices - supplies and services, bulk fuel and oil purchases, motor vehicle parts, nonmetered heating fuel All offices San Mateo ASC 10-Sep
1782 Training Request and Authorization All offices San Mateo ASC 10-Sep
8163 Request for FY 2001 Expense Accrual All offices San Mateo ASC 10-Sep
blank Tort claims All offices San Mateo ASC 10-Sep
1012 Travel Voucher (for relocation also) All offices San Mateo ASC 10-Sep
1129 Cashier Reimbursement Voucher and/or Accountability Report (imprest funds) All offices (imprest) San Mateo ASC 10-Sep
blank Project facility system Facilities Facilities 10-Sep
blank Money order vouchers Field offices St. Louis ASC 10-Sep
blank OMAS Field offices DAO 10-Sep
4541 Order-Invoice for Vehicle Repair (Commercial Work Order) Field offices Support VMF 10-Sep
835 Quarterly Report of Originating Registered and C.O.D. Transactions Field offices DAO 10-Sep
7370 Request for Non-Fund Cost Transfer Field offices DAO 10-Sep
blank Statement of Account (SFAS) Field offices Minneapolis ASC 10-Sep
1555 Statement of Account for CAGs H-L (SFAS) Field offices DAO 10-Sep
blank Stamp stock inventory Field offices Field activities 10-Sep
8049 Vehicle Hire Pay Adjustment Field offices St. Louis ASC 10-Sep
blank Vehicle hire payment certification reports Field offices Support VMF 10-Sep
SF 97 The U.S. Government Certificate of Release of a Motor Vehicle Field offices San Mateo ASC 10-Sep
blank Government bills of lading National Traffic Service San Mateo ASC 10-Sep
blank Capital contracts Purchasing San Mateo ASC 10-Sep
blank Government Printing Office Purchasing - Headquarters San Mateo ASC 10-Sep
blank Telecommunications Raleigh Network Operations San Mateo ASC 10-Sep
blank Government travel account (GTA), gasoline credit card (fleet card) payment and accrual San Mateo ASC San Mateo ASC 10-Sep
blank U.S. Bank VISA accrual tape U.S. Bank San Mateo ASC 10-Sep
blank Relocation Management Firm (RMF) accruals Accounting - Headquarters San Mateo ASC 10-Sep

- National Accounting, Finance, 7-26-01