Finance

HANDBOOK F-1 REVISION

Account Identifier Code 525 Change

Effective May 12, 2005, Account Identifier Code (AIC) 525, Precanceled Stamp Refunds, is deactivated and placed on the reserve list. Do not use AIC 525 for refund of precanceled stamps. Procedures for unused precanceled stamps are outlined in the Mailing Standards of the United States Postal Service - Domestic Mail Manual (DMM®) 604, Postage Payment Methods, under 10.1.6, Exchange of Spoiled and Unused Postal Matter.

We will incorporate this revision into the next printed edition of Handbook F-1 and into the next update of the online version accessible on the Postal ServiceTM PolicyNet Web site:

• Go to http://blue.usps.gov.

• Under "Essential Links" in the left-hand column, click on References.

• Under "References" in the right-hand column, under "Policies," click on PolicyNet.

• Click on HBKs.

(The direct URL for the Postal ServiceTM PolicyNet Web site is http://blue.usps.gov/cpim.)

Handbook F-1, Post Office Accounting Procedures

* * * * *

Appendix A Account Identifier Code and General Ledger Account Crosswalk

* * * * *

[Revise AIC 525 to read as follows:]

* * * * *

- Revenue and Field Accounting, Finance and Mailing Standards, Pricing and Classification, 5-12-05

CLARIFICATION - HANDBOOK F-1 AND DMM REVISIONS

Cashing Postal Money Orders, Postal Service Commercial Checks, and Treasury Checks

This article clarifies the article "Handbook F-1 and DMM Revisions: Cashing Postal Money Orders, Postal Service Commercial Checks, and Treasury Checks" published in Postal Bulletin 22153 (4-28-05, pages 45-48). The policy and procedures for cashing postal money orders, Postal ServiceTM commercial checks, and treasury checks was effective April 28, 2005.

- Revenue and Field Accounting,
Finance, 5-12-05

HANDBOOK F-1 REVISION

New Account Identifier Code for SPORT Offices

Effective May 20, 2005, Small Post Office Reporting Tool (SPORT) Post OfficesTM and retail units using the Mobile Data Collection Device (MDCD) scanner to report their daily financial report will follow a new process to report stamp stock accountability overages.

Offices will continue to report overage amounts into account identifier code (AIC) 057, Employee Stamp Credit Overage, and will offset the amount to the new AIC 650, Stock Examination Overage, and the scanner will compute the new AIC 843, Stock Adjustment Overage. The use of AIC 650 and AIC 843 will increase stamp accountability as a result of an overage in a stamp stock examination.

First, make the following entries on the manual PS Form 1412, Daily Financial Report:

• In the Receipts column, record the amount in AIC 057.

• In the Disbursements section, write in the AIC 650 and the amount.

• In the Stamp Accountability section, write in the AIC 843 and the amount (+).

Second, using your MDCD scanner, make the following entries in the SAFR AIC Activities menu, option 1: MISC AICS:

• AIC 057 and amount.

• AIC 650 and amount.

Do not make an entry into AIC 843. The MDCD scanner is programmed to automatically adjust AIC 843, which will increase stamp accountability. This amount will show up on the SAFR Acctability Summary screen.

Note: Offices will no longer use AIC 090, Postage Stock Sales, to offset an overage in a stamp stock examination.

We will incorporate these revisions into the next printed edition of Handbook F-1 and into the next update of the online version accessible on the Postal ServiceTM PolicyNet Web site:

• Go to http://blue.usps.gov.

• Under "Essential Links" in the left-hand column, click on References.

• Under "References" in the right-hand column, under "Policies," click on PolicyNet.

• Then click on HBKs.

(The direct URL for the Postal Service PolicyNet Web site is http://blue.usps.gov/cpim.)

Handbook F-1, Post Office Accounting Procedures

* * * * *

Appendix A Account Identifier Code and General Ledger Account Crosswalk

* * * * *

[Insert AIC 650 to read as follows:]

* * * * *

- Revenue and Field Accounting, Finance, 5-12-05