Employees

ELM REVISION

Work Clothes and Uniforms

Some information provided in the article "ELM Revision: Work Clothes and Uniforms" in Postal Bulletin 22080 (7-11-02, pages 22-24) was incorrect. The corrections are given below in bold text.

We will incorporate these corrections into the next printed version of the ELM and also into the next update of the online version accessible on the Postal Service PolicyNet Web site at http://blue.usps.gov/cpim; click on Manuals.

Employee and Labor Relations Manual

* * * * *

9 Labor Relations

* * * * *

930 Work Clothes and Uniforms

* * * * *

933 Authorized Uniform Items and Combinations

* * * * *

933.2 Type 2 Uniforms

933.21 Type 2 Items

[Revise the table to read as follows:]

Type 2 uniforms are worn by employees assigned to retail operations.

* * * * *

- Labor Relations Policies and Programs,
Labor Relations, 7-25-02

HANDBOOK EL-307 AND PUBLICATION 317 REVISIONS

Reasonable Accommodation

The Office of Selection, Evaluation, and Recognition, Employee Resource Management, Headquarters, announces that interim versions of the following two documents are now available electronically on the Postal Service Intranet:

• Handbook EL-307, Reasonable Accommodation, An Interactive Process (July 2002), contains interim revisions to procedures and guidance on reasonable accommodation in employment and placement matters. All previous issues of Handbook EL-307 are obsolete. Handbook EL-307 is available on the Postal Service PolicyNet Web site at http://blue.usps.gov/cpim; click on HBKs.

• Publication 317, Manager's Guide to Reasonable Accommodation (July 2002), contains interim revisions to processes to assist managers and supervisors in making reasonable accommodation decisions. All previous versions of Publication 317 are obsolete. Publication 317 is available on the Postal Service PolicyNet Web site at http://blue.usps.gov/cpim; click on PUBs.

These are interim versions and are not available at the Material Distribution Center. We anticipate that the hard copies of these documents will be published in the near future. We will announce those publications in an upcoming issue of the Postal Bulletin.

- Selection, Evaluation, and Recognition,
Employee Resource Management, 7-25-02

USPS-NPMHU AGREEMENT

Changes to Uniform and Work Clothes Program Allowances 2000-2004

Employees covered by the 2000-2004 USPS-NPMHU National Agreement who are eligible to receive annual clothing allowances, as specified in Employee and Labor Relations Manual (ELM) 932, Uniform Requirements, are entitled to an annual clothing allowance increase, effective on allowance anniversary dates occurring on or after November 21, 2001, as follows:

• Contract Uniforms: The annual allowance for all eligible employees increases from $113 to $118. See ELM 932.12, Contract Uniforms, for additional information.

• Work Clothes Program: The annual allowance for all eligible employees increases from $56 to $59. See ELM 932.13, Work Clothes, for additional information.

Employee accounts have been retroactively updated to November 21, 2001, and will continue to be updated as individual employee anniversary dates occur. The next scheduled increase, in accordance with the agreement, will be on November 21, 2002. Applicable allowance increases will be detailed in a future Postal Bulletin article.

- Labor Relations Policies and Programs,
Labor Relations, 7-25-02

CORRECTION

RIF Competitive Areas for the Postal Service

An entry in the "Competitive Area" column in the article "Notice: RIF Competitive Areas for the Postal Service" in Postal Bulletin 22080 (7-11-02, pages 27-28) was incorrect. The correction is given below in bold text.

Office of Personnel Management requires agencies covered by reduction-in-force (RIF) procedures to establish Competitive Areas and to publish them for their employees. Competitive Areas are organizational units under separate management authority within which preference-eligible employees compete during a RIF. Listed below are the Competitive Areas for the Postal Service as of July 11, 2002.

¹ The units located in the Washington, DC, commute area are part of the parent national Headquarters organization Competitive Area.

- Selection, Evaluation, and Recognition,
Employee Resource Management, 7-25-02

NOTICE TO ALL EMPLOYEES

THRIFT SAVINGS PLAN FACT SHEET

Percentage returns released July 3, 2002, by the Federal Retirement Thrift Investment Board

Future performance of the funds will vary and may be significantly different from the returns shown above. See the Summary of the Thrift Savings Plan for detailed information about the funds and their investment risks. The monthly returns of the TSP Funds represent net earnings for the month after deduction of accrued administrative expenses and, except for the G Fund, after deduction of trading costs and accrued investment management fees as well. The returns for the four indexes shown do not include any of these deductions.

* Implemented May 2001.

Please post on bulletin boards. Recycle all previous notices.

®

This office will be CLOSED

Monday,
September 2, 2002,

to celebrate
Labor Day.

®

Finance

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.

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 purchasing goods or services throughout the year rather than at year-end simply because we have available budget funds.

We need to encourage our contractors to bill us in a timely manner for goods received and services rendered so we can recognize the expense prior to the close of accounting period 13. Additionally, we must process accruals for goods received and services rendered but not invoiced. Please note the minimum expense accrual is $10,000.

The following instructions will assist you, when appropriate, in helping the Postal Service close its financial books in a timely and efficient manner.

DONNA M. PEAK
VICE PRESIDENT, FINANCE, CONTROLLER

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 FY 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 6, 2002. 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

Supply Management will accept capital and expense requisitions and request for contract modifications through August 16 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. Below is a schedule for Supply Management processing:

• Requisitions received August 16 or before, Supply Management will attempt to issue the required contract/modification in time for the San Mateo Accounting Service Center (ASC) to process against FY 2002 funds.

• Requisitions received August 17 and prior to September 6 requiring issuance of a solicitation or negotiation with vendors/modification might be issued in time for processing against FY 2002 funds depending on workload etc.

• Requisitions received September 7 and after will be processed against FY 2003 funds.

Note: Review existing contracts to ensure sufficient funds are available for invoice, receiving report and accrual processing. If necessary, process requisitions to increase contract funding.

Supply Management will process all requisitions for the issuance of contracts against FY 2002 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 6 must be forwarded to reach the San Mateo ASC no later than September 9.

III. Invoice and Receiving Report and Accrual Activities

A. Invoice and Receiving Report

Appropriate certified invoices or receiving reports for goods and services received by September 6 must be forwarded to the San Mateo ASC for receipt no later than September 9. Please expedite processing of receiving reports and certified invoices as these documents are used to charge costs to the proper FY. Certified invoices for services rendered after September 6 will be processed in FY 2003.

B. Accrual Activities

The expense accrual limit for FY 2002 is $10,000 for unpaid expenses or services received September 6 and prior. If it is impossible to furnish a certified invoice in time to reach the San Mateo ASC by September 9, a minimum of $10,000 may be accrued per contract sequence number or miscellaneous (noncommitment) purchase or service.

Complete PS Form 8163, Request for Fiscal Year 2002 Expense Accrual, a copy of which is found on page 16 of this Postal Bulletin. Documentation supporting accruals must be attached (see PS Form 8163 for examples of proper vendor documentation). Processing of all FY 2002 documents ends on September 13. Documents received at the San Mateo ASC pertaining to activity occurring September 7 and later will be recorded in FY 2003.

Note: Only certified invoices will be processed for payment. Certified estimated invoices/supporting documentation for accruals will not be accepted for payment.

IV. Submission Schedules

Please use the following schedules relating to FY 2002 closing:

Schedule I - Accrual Processing Information (see item A below)

Schedule II - Submission Processing - September 6 and Prior (see item B on page 14)

Schedule III - Submission Processing - September 7 and Later (see item C on page 14)

A. 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 6 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 6.

Service Maintenance Contract - Copier

Review the last invoice processed to determine the amount to accrue from the service ending date through September 6.

To estimate the accrual amount, perform the following calculation:

• Calculate number of days to accrue.

Billing period last invoice = 7/25 - 8/23

Number of days to accrue = 14 (8/24 - 9/6)

• 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 (7/25 - 8/23)

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 8/13 - 9/6 and obtain the necessary supporting documentation.

Note: Accrue only if the amount is $10,000 or greater.

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

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

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

B. Schedule II -Submission Processing - September 6 and Prior²

C. Schedule III - Submission Processing - September 7 and Later³

** No orders should be placed for DVD or eBuy purchases during September 7 through September 13, 2002, except for critical needs.

IV. Liquidating Accruals

When submitting an actual certified invoice to liquidate an accrual, include the statement "Accrued to FY 2002" on the face of the certified invoice.

Liquidate accruals as soon as possible. Offices must monitor their accruals and payments to ensure that the accruals are properly liquidated. All FY 2002 accruals processed by the San Mateo ASC that remain unliquidated at the end of AP 06, FY 2003, will be reversed automatically as a prior year credit. Subsequent payments will be charged to the appropriate budget finance number as a FY 2003 expense.

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

- National Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Credit Card Acceptance Program

Postal Bulletin 22060 (10-4-01, page 26) announced a change in policy to allow credit card payments for purchases of postal products and services and to cover fees, with certain exceptions. Effective July 25, 2002, Handbook F-1, Post Office Accounting Procedures, section 317, is revised to clarify and expand the list of exceptions to include travelers checks and employee debt.

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

3 Managing Postal Funds

* * * * *

31 Acceptable Payment for Postal Goods and Services

* * * * *

317 Credit and Debit Cards

* * * * *

Credit Cards

* * * * *

[Revise the credit card exception list to read as follows:]

• Trust fund deposits (including but not limited to Express Mail corporate accounts, advance deposit accounts, business reply/postage due accounts, etc.).

• Bulk mailing deposits.

• Periodicals postage.

• Permit imprint revenue.

• Postage meter settings and on-site meter setting fees, both initial and subsequent.

• Pre-canceled stamps.

• Money orders (principal amount).

• COD funds.

• Money-by-wire (principal amount).

• Passport fees.

• Travelers checks.

• Employee debt.

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Local Money Order Payments

Effective July 25, 2002, Handbook F-1, Post Office Accounting Procedures, is revised to limit local money order payments to the maximum allowed amount for a single money order. Currently, the maximum allowed amount is $1,000. Payments for amounts greater than $1,000 must be submitted to the district accounting offices for processing through the Accounts Payable Accounting and Reporting System (APARS).

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

6 Disbursing Postal Funds

* * * * *

62 Methods of Disbursement

* * * * *

622 Handling Money Order Payments

* * * * *

[Revise bullet 1 as follows:]

1> Use a single money order up to the maximum allowed amount when it is impractical to pay in cash or necessary to pay by mail. For amounts greater than one money order, see sections 623 and 624 below. When practical, maintain separation of duties between the preparer and the issuer of the money order.

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Lobby Service Collection

Effective AP-1, FY2003, Post Offices will no longer use trust accounts AIC 079, Lobby Service Collection, and AIC 479, Lobby Services Collection Withdraw, to manage lobby machine (copier) fees. These accounts will be deactivated and placed on the reserve list. Instead, vendors that service these lobby machines will collect the money and send a check for the amount due to the Post Office. Upon receipt of the check from the vendor, the Post Office will record the check amount into AIC 123, Lobby Services Revenue.

Note: District finance offices must make every effort to resolve or have their reporting units resolve and clear any amounts currently listed in AIC 079 in the Standard Field Accounting System (SFAS) prior to AP-1, FY2003.

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

Appendix A Account Identifier Code and General Ledger Account Crosswalk

* * * * *

[Revise AICs 079 and 479 as follows:]

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Permit Customer Payment at Time of Mailing for Nonpermit Sites

Effective AP-1, FY2003, the following policy and procedural change will occur for nonpermit system sites related to permit imprint mailings from customers without advance deposit trust accounts and/or permit customers who submit exact payments for a mailing statement at the time of mailing. Offices will not maintain an advance deposit trust account for customers who pay the exact amount when they mail; therefore, no accounting entries will be recorded into any advance deposit trust account AICs on the office's PS Form 1412, Daily Financial Report.

At the time of mailing, the office will record mailing in the appropriate subsidiary ledger PS Form 3609-SP, Record of Permit Imprint Mailings, or PS Form 3543, Record of Periodicals Postage. The office will verify the mailing statement(s) and ensure the amount is reported into the revenue account number (AIC) corresponding to the type of mailing on PS Form 1412. The office will file a copy of the mailing statement(s) locally.

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

[Revise the title of chapter 5 to read as follows:]

5 Trust, Suspense and Expenses, and Audit Differences

* * * * *

51 Trust Funds

* * * * *

512 Controlling Advance Deposits

* * * * *

512.1 Accepting Fund Deposits

* * * * *

[Revise bullet #3 as follows:]

3> Enter each deposit or usage made by a periodicals mail customer or permit imprint on PS Form 3609 or PS Form 3543 and calculate a balance.

[Add the following note to bullet #3:]

Note: If a customer pays the exact amount at the time of mailing, do not record any accounting entries into any advance deposit trust account or, at nonpermit sites, on PS Form 25, Trust Fund Account.

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 AND POM REVISION

No-Fee Replacement Postal Money Orders Issued

Effective AP-1, FY2003, Post Offices will no longer use AIC 760, Spoiled Money Order Issued, and AIC 360, Spoiled Money Order Cleared, for issuing replacement money orders.

Instead, when a customer presents a damaged postal money order and the matching postal money order receipt, Post Offices will ask the customer to complete and sign a PS Form 6401, Money Order Inquiry. The Post Office will issue a replacement no-fee postal money order for the amount claimed. The Post Office will write "No-Fee Money Order Issued" and the no-fee money order serial number on the PS Form 6401 and postmark it. The Post Office will then destroy and dispose of the damaged postal money order and submit the PS Form 6401 to:

MONEY ORDER BRANCH
ACCOUNTING SERVICE CENTER
US POSTAL SERVICE
PO BOX 82453
ST LOUIS MO 63182-9453

The Post Office will use the newly assigned AIC 641, Replacement Money Order Issued, to offset the amount of the money order and AIC 586, Fee Offset - No-Fee Money Order, to offset the fee of the replacement money order.

Note: If the customer does not have the matching postal money order receipt for the damaged postal money order, the customer will initiate a PS Form 6401 with all the required information and submit it with the damaged money order to the Money Order Branch for expedited replacement processing and mailing to the customer.

District Finance Offices

District finance offices must make every effort to resolve or have their reporting units resolve and clear any amounts currently listed in AIC 760 in the Standard Field Accounting System (SFAS) prior to AP-1, FY2003.

We will incorporate this revision into the next printed versions of Handbook F-1 and the Postal Operations Manual (POM) and into the next update of the online versions accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

Appendix A Account Identifier Code and General Ledger Account Crosswalk

* * * * *

[Revise AICs 360 and 760 as follows:]

* * * * *

[Add new AIC 641 as follows:]

* * * * *

Postal Operations Manual

* * * * *

8 Special Services

* * * * *

83 Money Orders

831 Issuance

* * * * *

831.3 Spoiled or Incorrectly Prepared Money Orders

* * * * *

831.32 Procedures

* * * * *

[Revise item c to read as follows:]

c. If Refused by Bank or Damaged: If a bank refuses to accept an incorrectly prepared money order for deposit, the Post Office initiates a PS Form 6401, Money Order Inquiry, and sends it to:

MONEY ORDER BRANCH
ACCOUNTING SERVICE CENTER
US POSTAL SERVICE
PO BOX 82453
ST LOUIS MO 63182-9453

[Replace the last paragraph of 831.32 with the following:]

When a customer presents a damaged postal money order, the Post Office asks the customer for the matching postal money order receipt and requests that the customer complete and sign a PS Form 6401, Money Order Inquiry (see Note below for customers who do not have a matching money order receipt). The Post Office issues a replacement no-fee postal money order for the amount claimed on PS Form 6401, writes "No-Fee Money Order Issued" and the no-fee serial number on the form, and postmarks it. The Post Office destroys and disposes of the damaged money order and submits the PS Form 6401 to the address in item c above.

After issuing a replacement no-fee postal money order, the Post Office uses AIC 641, Replacement Money Order Issued, to offset the amount claimed and AIC 586, Fee Offset - No-Fee Money Order, to offset the fee of the replacement money order.

Note: If a customer does not have the matching postal money order receipt for a damaged money order, the Post Office asks the customer to (1) complete and sign a PS Form 6401 and to (2) submit it with the damaged money order to the Money Order Branch (see address above) for expedited replacement processing and mailing to the customer.

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Elimination of PS Form 3613 and Establishment of New Refund Threshold

Effective AP-1, FY2003, automated permit and non- permit system Post Offices will no longer use PS Form 3613, Refund from Advance Deposit Accounts, for refunds of customer advance deposit trust accounts.

Instead, all automated permit and nonpermit system Post Offices will use the revised PS Form 3533, Application and Voucher for Refund of Postage, Fees and Services (June 2002). PS Form 3533 has been revised to incorporate "Refund from Advance Deposit Account" as an option for refund. A letter from the account holder must accompany the form.

SFAP Units

Offices under Standard Field Accounting Procedures (SFAP) may disburse funds from the customer's advance deposit account up to the amount of $1,000 and file the PS Form 3533 and the customer letter locally. For amounts greater than $1,000, the office will enter the refund amount into AIC 075, Advance Deposit Awaiting Refunds, submit the original PS Form 3533 to the district accounting office, and file a copy and the customer letter locally.

SAFR Units

Offices under Standard Accounting for Retail (SAFR) may disburse funds from the customer's advance deposit account up to the amount of $500 and file the PS Form 3533 with the customer letter locally. For amounts greater than $500, the office will enter the refund amount into the newly assigned AIC 280, Disbursements Sent to SS/A, and submit the original PS Form 3533 to the Shared Services/Accounting (SS/A) at the San Mateo ASC for processing through APARS. The office will also file a copy of PS Form 3533 and the customer letter locally.

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

6 Disbursing Postal Funds

* * * * *

63 Refund Disbursement

631 Advance Deposit Accounts

631.1 Handling a Customer Claim

[Revise the heading and text of 631.11 to read as follows:]

631.11 Automated Permit and Nonpermit System Offices

SFAP Permit Offices

1> When a business mail entry unit (BMEU) receives a written request for a refund of all or part of the unused balance of a customer advance deposit account, the office must ask the customer to complete a PS Form 3533, Application and Voucher for Refund of Postage, Fees and Services.

2> The BMEU submits PS Form 3533 with the customer's letter to the retail office or DAO.

3> The retail office disburses funds from the customer's advance deposit account issuing a no-fee money order and offset to AIC 475, Advance Deposit Refunds Paid, up to the amount of $1,000 and files the PS Form 3533 and the customer letter locally.

4> If the amount is for more than $1,000, the retail office submits the original PS Form 3533 to the DAO and maintains a copy with the customer's letter locally.

SFAP Nonpermit Offices

1> When a retail office receives a written request for a refund of all or part of the unused balance of a customer advance deposit account, the office must ask the customer to complete a PS Form 3533, Application and Voucher for Refund of Postage, Fees and Services.

2> After verification of available funds, the retail office disburses funds from the customer's advance deposit account issuing a no-fee money order and offset to the corresponding trust account withdrawal AIC (i.e., AIC 451, 452, 453, or 460), up to the amount of $1,000. The office files the original PS Form 3533 with the customer's letter locally.

3> If the refund amount is for more than $1,000, the office enters the refund amount into the corresponding trust account withdrawal AIC (i.e., AIC 451, 452, 453, or 460) and the offset amount into AIC 075, Advance Deposit Awaiting Refunds. The office submits the original PS Form 3533 to the DAO and maintains a copy with the customer's letter locally.

SAFR Permit Offices

1> When a business mail entry unit (BMEU) receives a written request for a refund of all or part of the unused balance of a customer advance deposit account, the office must ask the customer to complete a PS Form 3533, Application and Voucher for Refund of Postage, Fees and Services.

2> The BMEU submits the original PS Form 3533 to the Shared Services/Accounting (SS/A) at the San Mateo ASC for processing through APARS. The office files a copy of the form and customer letter locally.

SAFR Nonpermit Offices

1> When a retail office receives a written request for a refund of all or part of the unused balance of a customer advance deposit account, the office must ask the customer to complete a PS Form 3533, Application and Voucher for Refund of Postage, Fees and Services.

2> After verification of available funds, the retail office disburses funds from the customer's advance deposit account issuing a no-fee money order and offset to the corresponding trust account withdrawal AIC (i.e., AIC 451, 452, 453, or 460), up to the amount of $500. The office files the PS Form 3533 and customer letter locally.

3> If the refund amount is for more than $500, the office enters the refund amount into the corresponding trust account withdrawal AIC (i.e., AIC 451, 452, 453, or 460) and the offset amount into AIC 280, Disbursements Sent to SS/A. The office submits the original PS Form 3533 to the SS/A at the San Mateo ASC for processing through APARS. The office files a copy of the form and the customer letter locally.

[Delete 631.1.]

631.2 Closing an Account for Customer Inactivity

* * * * *

[Revise 631.2, bullet #2 as follows:]

2> If a customer responds to the cancellation notice with a current address, process the refund as follows:

[Delete bullets #3 and #4 (including the if-then table).]

* * * * *

Appendix A Account Identifier Code and General Ledger Account Crosswalk

* * * * *

[Add new AIC 280:]

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Postal Business Center Advance Deposit

Effective AP-1, FY2003, postal business centers (PBCs) will no longer use trust accounts AIC 056 and 456 to record and withdraw fees for seminars for customers. These accounts will be removed from the active AIC list and placed on the reserved list.

Instead, PBCs will request authorization from their district finance manager to establish a bank account for PBC seminars. The PBC will be responsible for banking fees related to the bank account. The custodian of the account will be responsible for reconciling deposits and withdrawals for seminar expenses and payment of banking fees. The custodian will also deposit residual amounts after payment of expenses and bank fees into the Postal Service local bank account and record residual amounts to the miscellaneous revenue account AIC 126, Miscellaneous Non-Postal Revenue. The PBC will maintain supporting documentation for transactions of the PBC seminar account locally. The district finance manager will review the PBC bank account at least once a year.

Note: District finance offices must make every effort to resolve or have their reporting units resolve and clear any amounts currently listed in AIC 056 in the Standard Field Accounting System (SFAS) prior to AP-1, FY2003.

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

Appendix A Account Identifier Code and General Ledger Account Crosswalk

* * * * *

[Revise AICs 056 and 456 as follows:]

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Trust Account for Military Post Office Overage

Effective AP-1, FY2003, military post offices will no longer use AIC 063, Military Post Office Overage, and AIC 463, Military Post Office Overage Withdrawal. These accounts will be deactivated and placed on the reserve list.

Instead, military post offices will report overages and shortages on their daily financial reports to the district finance office as follows: Use AIC 061, Miscellaneous Trust, for overages and AIC 761, Miscellaneous Suspense Issued, for shortages.

Note: District finance offices must make every effort to resolve or have their reporting units resolve and clear any amounts currently listed in AIC 063 in the Standard Field Accounting System (SFAS) prior to AP-1, FY2003.

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

Appendix A Account Identifier Code and General Ledger Account Crosswalk

* * * * *

[Revise AICs 063 and 463 as follows:]

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

International Reply Coupons

Effective AP-1, FY2003, all stations/branches and Post Offices will submit exchanged foreign-issued and U.S.- issued refunded IRCs to their servicing Stamp Distribution Office (SDO) or Stamp Service Center (SSC). SDOs and SSCs will receive the returned IRCs at the value certified on PSForm 17, Stamp Requisition/Stamp Return. After consolidating the IRCs, SDOs and SSCs will ship the IRC coupons to the Eagan ASC for verification.

We will incorporate these revisions into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

4 Managing Accountable Paper

* * * * *

42 Managing Accountable Paper at Stations, Branches, and Post Offices With Stamp Accountability

* * * * *

426 Handling Stamp Credits

* * * * *

426.9 Handling International Reply Coupons

* * * * *

[Revise the heading and text of 426.95 to read as follows:]

426.95 Annual Submission to the SDO/SSC

All stations, branches, and Post Offices must submit exchanged foreign-issued and U.S.-issued refunded IRCs accepted through December 31 each year to their servicing SDO/SSC before the close of AP 6 or PQ II. Follow the steps below.

1> Bind exchanged foreign-issued IRCs in packages of 100.

2> Bind U.S.-issued refunded IRCs in packages of 100 (separately from exchanged foreign-issued IRCs).

3> Prepare a memorandum, in duplicate, containing the following information:

• Total number and value of exchanged foreign- issued IRCs.

• The signatures of the employee and a witness verifying the count and dispatch.

Submit the original with the stock; file the duplicate with supporting documentation locally.

4> Prepare a memorandum, in duplicate, containing the following information:

• Total number and value of U.S.-issued refunded IRCs.

• The signatures of the employee and a witness verifying the count and dispatch.

Submit the original with the stock; file the duplicate with supporting documentation locally.

5> Prepare PS Form 17 in triplicate and annotate "Exchanged/Refunded IRCs." Submit copies 1 and 2 with the stock. File copy 3 with supporting documentation locally.

6> Non-SFAP offices record shipped IRCs to AIC 501, Postage Stock Shipped. Make this entry when you ship the IRCs to the SDO/SSC.

7> SAFR/SFAP units record shipped IRCs to AIC 848, Stock Returned. Make this entry when you ship the IRCs to the SDO/SSC.

8> Ship exchanged foreign-issued and U.S.-issued refunded IRCs, original memorandums, and PS Forms 17 to the SDO/SSC.

[Delete 426.96, 426.97, and 426.98.]

* * * * *

43 Managing Accountable Paper at a Stamp Distribution Office

* * * * *

437 Handling Accountable Paper Returns

* * * * *

437.3 Receiving International Reply Coupons

* * * * *

437.34 Accounting for Returned IRCs at the SDO

[Revise 437.34 to read as follows:]

The SDO sends exchanged foreign-issued and U.S.-issued refunded IRCs accepted in U.S. Post Offices through December 31 of each year to the ASC at the end of AP 6. The SDO supervisor must do the following:

1> Issue a notice, before the close of AP 4, to all units and offices with instructions to internally recall all exchanged foreign-issued and U.S.-issued refunded IRCs into the unit reserve or main stamp stock. The notice must include batching instructions (PS Form 17 is required for exchanged foreign-issued and U.S.- issued refunded IRCs, sorted by denominations) and a time period for unit reserve or main stock custodians to return the IRCs to the SDO.

2> Enter returned IRCs, exchanged foreign-issued and U.S.-issued refunded, into the STAMPS system at the value reported on PS Form 17.

3> Batch exchanged foreign-issued and U.S.-issued refunded IRCs separately and submit them to the ASC at the end of AP 6.

* * * * *

44 Managing Accountable Paper at a Stamp Distribution Network

* * * * *

447 Handling Accountable Paper Returns

* * * * *

447.3 Receiving International Reply Coupons

* * * * *

[Revise the title and text of 447.34 to read as follows:]

447.34 Accounting for Returned IRCs at the SSC

The SSC sends exchanged foreign-issued and U.S.-issued refunded IRCs accepted in U.S. Post Offices through December 31 of each year to the ASC at the end of AP 6. The SSC manager must do the following:

1> Issue a notice, before the close of AP 4, to all units and offices with instructions to internally recall all exchanged foreign-issued and U.S.-issued refunded IRCs into the unit reserve or main stamp stock. The notice must include batching instructions (PS Form 17 is required for exchanged foreign-issued and U.S.- issued refunded IRCs, sorted by denominations) and a time period for unit reserve or main stock custodians to return the IRCs to the SSC.

2> Enter the total amount of exchanged foreign-issued and U.S.-issued refunded IRCs into the SSS program at the value reported on PS Form 17. Record the amount into AIC 625, International Reply Coupons Exchanged.

3> Batch exchanged foreign-issued and U.S.-issued refunded IRCs separately and submit them to the ASC at the close of AP 6.

* * * * *

46 Managing Accountable Paper at the District Accounting Office

462 International Reply Coupons

462.1 DAO Under an SDO

[Revise 462.1 to read as follows:]

Upon receipt of PS Form 3958, Main Stock (or Unit Reserve Stock) Transaction Record, make appropriate entry into SFAS AIC 625 for the amount of International Reply Coupons redeemed.

Note: See section 437.34 for SDO instructions.

[Revise the heading and text of 462.2 to read as follows:]

462.2 DAO Under an SSC

Upon receipt of a station summary report from the SSC, enter the total in the advice of shipment screen to AIC 501.

Note: See section 447.34 for SSC instructions.

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Money Order Vouchers Submission

Effective AP-1, FY2003, Post Offices using an electronic financial reporting system to transmit daily money order sales do not need to submit vouchers to the St. Louis ASC. Vouchers must be stored locally. Because POS ONE money orders do not involve vouchers, Post Offices should continue to retain POS ONE money order reports locally for the required retention period.

Post Offices without electronic financial reporting systems must prepare and ship money order vouchers every Monday to the St. Louis ASC.

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

7 Accounting for Nonstamp Revenue

* * * * *

74 Money Orders

* * * * *

744 Submitting Vouchers

[Revise 744 as follows:]

744.1 IRT Offices

Offices using an IRT or transmitting money order sales daily do not need to submit vouchers to the St. Louis ASC. Vouchers must be stored locally. Store in date order by issue ID. Retain vouchers until the money order reconciliation for the period is completed. If an IRT transmission fails and data cannot be retransmitted, coordinate with the district finance office before sending the vouchers to the St. Louis ASC.

744.2 CAG H-L Manual Reporting Offices

After daily verification, store the vouchers and prepare them for shipment weekly in the following manner:

1 > Pack vouchers in box(es). You may use envelopes instead of boxes where volume warrants.

2 > Place any facsimile vouchers in the front of the box. Do not include spoiled vouchers.

3 > Seal the box and place the gummed label on the box showing the finance number and box number (e.g., 1 of 10, 2 of 10, etc.).

4 > Do not include extraneous materials such as adding machine tapes, rubber bands, or paper clips.

5 > Send money order vouchers, and PS Forms 8105-A, Funds Transaction/Transfer Report, and 8105-B, Suspicious Transaction Report, to the St. Louis ASC each Monday. If Monday is a holiday, send them the next working day. Send to:

MONEY ORDER BRANCH
ST LOUIS ASC
PO BOX 82443
ST LOUIS MO 63182-2443

744.3 POS ONE Office

> POS ONE money orders do not have a voucher copy. Retain unit and associate money order reports for the required retention period. If a POS ONE transmission fails and cannot be retransmitted, coordinate with the district finance office before sending money order reports to the St. Louis ASC. Send to:

MONEY ORDER BRANCH
ST LOUIS ASC
PO BOX 82443
ST LOUIS MO 63182-2443

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Elimination of PS Form 3036

Effective 7-25-02, district finance offices are no longer required to use PS Form 3036, Record of Stamp Requisitions, to record stamp stock, envelopes, and postal cards requested by the stamp distribution office (SDO) or Stamp Service Center (SSC). The Eagan Accounting Service Center (ASC) will track in-transit stock shipments from vendors to Postal Service stamp warehouses.

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

2 Financial Reporting Procedures

* * * * *

22 Financial Reporting Procedures

* * * * *

224 Preparing the Statement of Account

* * * * *

224.2 Postmaster - Non-SFAP Units

* * * * *

224.23 Completing the Reverse of the Statement of Account

[Delete note after bullet #2.]

* * * * *

4 Managing Accountable Paper

* * * * *

42 Managing Accountability Paper at Stations, Branches, and Post Offices with Stamp Accountability

* * * * *

423 Handling Main Stamp Stock - Offices Served by a Stamp Distribution Office

* * * * *

423.4 Ordering Stock in Bulk Quantities

* * * * *

423.41 Ordering Stamp Stock

[Delete bullet #5 and renumber existing 6-7 as new 5-6.]

423.42 Ordering Postal Cards

[Delete bullet #6 and renumber existing 7 as new 6.]

423.43 Ordering Stamped Envelopes

[Delete bullet #4 and renumber existing 5-6 as new 4-5.]

* * * * *

[Delete 423.5.]

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02

HANDBOOK F-1 REVISION

Telephone Charges Payment Process

Effective AP-1, FY2003, Post Offices will no longer use trust accounts AIC 058, Telephone Tax, and AIC 458, Telephone Tax Withdrawn, to manage payments to the Postal Service for personal telephone calls and telephone-related taxes. These accounts will be removed from the active AIC list and placed on the reserved list.

Instead, Post Offices will use AIC 126, Miscellaneous Revenue, to record reimbursements to the Postal Service for personal telephone calls and telephone-related taxes. Process payments to vendors for the full billing amount of the telephone service as usual.

Note: District finance offices must make every effort to resolve or have their reporting units resolve and clear any amounts currently listed in AIC 058 in the Standard Field Accounting System (SFAS) prior to AP-1, FY2003.

We will incorporate this revision into the next printed version of Handbook F-1 and into the next update of the online version accessible on the Postal Service PolicyNet Web site at blue.usps.gov/cpim; click on HBKs.

Handbook F-1, Post Office Accounting Procedures

* * * * *

Appendix A Account Identifier Code and General Ledger Account Crosswalk

* * * * *

[Revise AICs 058 and 458 as follows:]

* * * * *

[Revise the description of AIC 126 to read as follows:]

* * * * *

- Revenue and Field Accounting,
Finance, 7-25-02