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Revised PS Form 1902, Justification for Billing Accounts Receivable

Effective August 2006 Post OfficesTM, postal retail units, and postal administrative offices must begin using the July 2006 edition of PS Form 1902, Justification for Billing Accounts Receivable. The September 1994 edition is obsolete and must be disposed of properly. Use the revised PS Form 1902 to initiate an accounts receivable to an employee or non-Postal ServiceTM debtor.

For employee financial indebtedness, the unit management must monitor and pursue collection of the debt while adhering to the national agreement and the Employee and Labor Relations Manual (ELM), Part 460, Collection of Postal Debts from Bargaining Unit Employees, and Part 450, Collection of Postal Debts from Nonbargaining Unit Employees.

Use PS Form 1902, Justification for Billing Accounts Receivable, (July 2006 version), as follows:

Section A - Installation Information:

• Enter postal installation name and full address.

• Enter the 6-digit finance number.

• Enter the 4-digit unit ID.

• Enter the date the form was prepared.

• Enter the postal installation's telephone number.

Section B - Debt/Debtor Information:

• Enter the debtor's name and full address.

• Record the debt amount.

• Check the appropriate box if the debtor is a Postal Service employee or not.

• Enter the employee's Social Security Number (SSN) or Tax Identification Number (TIN).

Section C - Circumstances of Debt (check one box only):

• If the debt is a Postal Service employee suspense or unit expense, check the box under item 1, then:

1. Enter account identifier code (AIC) 636 in the unit's PS Form 1412 (attach PS Form 3544, USPS Receipt for Money or Services) and

2. Enter the offset AIC number in the unit's PS Form 1412.

Note: PS Form 1902 will be returned if PS Form 3544 is not attached as supporting documentation for the AIC 636 entry.

• For other debts, check the appropriate box under item 2:

a. Inspection Service. Enter the Investigative Memorandum (IM) number.

b. Other Property Damages, etc. (Identify if the debt is employee-related or nonemployee-related). Additional information is required.

Section D - Description:

• A description is required for all types of debt.

• Describe in detail the nature of the debt.

Section E - Installation Head Certification:

• Print name, signature, and title of installation head.

• Include the date of signature.

Section F - For Accounting Service Center Use Only.

Submit completed form to the appropriate address:

If... Submit To:
Employee-related financial indebtedness or revenue deficiencies... USPS SCANNING AND
PO BOX 9000
Nonemployee-related financial indebtedness SAN MATEO ACCOUNTING

A copy of PS Form 1902 (July 2006 version) is available on page 2 of this Postal Bulletin.

Offices may print the updated version of PS Form 1902, Justification for Billing Accounts Receivable, from the Postal Service Intranet.

• Go to

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

(The direct URL for the Forms Web site is

— Revenue and Field Accounting,
Finance, 8-3-06

PS Form 1902, Justification for Billing Accounts Receivable.


Sign 145, Payment Acceptance Policies

Effective August, 2006, Post OfficesTM and postal retail units may display the April 2006 edition of Sign 145, Payment Acceptance Policies, in their lobbies. The changes to Sign 145 are as follows:

a) Credit cards may be accepted for passport fees.

b) Checks must have the customer's name and address printed by the check manufacturer.

c) A valid photo-bearing ID with the customer's signature must be presented at time of payment by check.

d) Checks must not exceed the amount of purchase.

e) Checks that are returned as non-sufficient funds (NSF) may be re-presented to the bank via Automated Clearing House (ACH) debit.

The revised Sign 145 is stocked at the Material Distribution Center. Sign 145 is also available electronically at See page 4 for a copy of the revised Sign 145.

Ordering the Revised Sign 145

You may order the revised Sign 145 and use touch tone order entry (TTOE): Call 800-332-0317, Option 2.

Note: You must be registered to use TTOE. To register, call 800-332-0317, option 1, extension 2925, and follow the prompts to leave a message. (Wait 48 hours after registering before placing your first order.)

Use the following ordering information to order the sign:

PSN: 7690-03-000-9110
Unit of Measure: EA
Minimum Order Quantity: 1
Quick Pick Number: 273
Bulk Pack Quantity: N/A
Price: $0.3525
Edition Date: 04/06

— Revenue and Field Accounting,
Finance, 8-3-06

Sign 145, Payment Acceptance Policies, can be found on

Sign 145