Handbook F-8 Revision: General Classification of Accounts

Effective August 2, 2007, Handbook F-8, General Clas­sification of Accounts, is revised to update the general information about account numbers and accounting codes.

Current information on account numbers is maintained in the Account Number Control Master (ANCM), which is available on the Postal Service Intranet at http://mnpb1:10065/access.html. This application is updated monthly from the General Ledger Account Master Table.

Handbook F-8, General Classification of Accounts

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Introduction to Account Numbers and Other Accounting Codes

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Other General Ledger Codes

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Assignment of Finance Numbers

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The manager of Accounting Policy, Headquarters, is responsible for assigning and controlling finance numbers. The Eagan Accounting Service Center (EASC) is responsi­ble for maintaining the Finance Number Control Master (FNCM) which is the central repository of finance numbers.

To Request a Finance Number

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Field requests for new administrative finance numbers. Depending upon level of origin, field requests must have the concurrences of the district manager and the area vice president of Operations. The request, with supporting doc­umentation providing the justification for new finance num­bers, must be submitted to the manager of Accounting Policy, Headquarters, for review and concurrence. If the manager of Accounting Policy concurs, the request will be forwarded to the deputy postmaster general and chief operating officer (DPMG/COO) for final approval of the field request.

Headquarters requests for new administrative finance num­bers. The manager of Organizational Design and Manage­ment (ODM), must approve all new entities requested by Headquarters organizations before a request for a new finance number will be authorized by Accounting Policy. ODM is responsible for the official organizational structures for all functional groups within the Postal Service and the authorized staffing for each.

New finance number request instructions and form are available on the Postal Service Intranet.

1. Go to http://blue.usps.gov.

2. Click on the Inside USPS tab.

3. Under “Finance,” click on Accounting.

4. In the navigation bar, click on Library.

5. Click on Field Finance Forms.

The direct URL for the instructions is http://blue.usps.gov/accounting/_doc/Request_NewFinanceNumber_Inst.doc.

The direct URL for the form is http://blue.usps.gov/accounting/_doc/Request_NewFinanceNumber_Form.doc

Corporate Budget, Headquarters, assigns Headquarters program finance numbers. The new program finance num­ber and narrative forms are available on the Postal Service Intranet at http://blue.usps.gov/finance/corporate_budget.htm

Note: Request for a new Post Office, a post office name change, or a district consolidation, follow procedures out­lined in Postal Operations Manual, Part 123.

[Delete the title and text of List of Finance Numbers.]

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Lead Finance Number

Stations and branches that have been assigned a finance number (Finance Number Type: Station/Branch; commonly referred to as station code) have a field in their Finance Number Control Master (FNCM) record indicating the finance number of the Post Office to which they belong. This attribute is referred to as the lead finance number (LFN), and is used to roll up financial data to the Post Office level. All other finance number types do not have a lead finance number different from themselves; therefore, their finance number and the finance number listed on their record as lead finance number are the same.


[Delete the title and text of Subsidiary Location Codes.]

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Unit Finance Number

A four-digit unit identification number can be added to the finance number. These numbers are assigned to customer service units under the six-digit finance number of a Post Office, station or branch, or other operating unit designated by Accounting Policy, Headquarters. The four-digit unit identification number preceded by the six-digit finance number is referred to as the unit finance number. District FNCM coordinators in the field maintain unit information for customer service units in the FNCM with the exception of closing units in FNCM. Accounting Services administers the procedure of closing units and overall maintenance of military units.

Work or Cost Center Codes

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A two-digit number may be added to the unit finance num­ber to designate certain functional divisions of an office or branch. Presently a payroll Labor Distribution Code (LDC) is entered in this field for use in the National Workhour Reporting System (NWRS).

Headquarter Codes

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Codes are assigned to most major organizational seg­ments and offices in Headquarters.

Six-digit finance numbers are assigned to each functional group.

Three-digit pay location codes are assigned to each finance number.

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Other Codes Budget Authorization Codes

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New York Metro














Great Lakes


Capital Metro

Cost Ascertainment Grouping Codes

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[Insert the title and text of Performance Cluster Codes to read as follows:]

Performance Cluster Code

Performance cluster (PFC) codes allow all finance numbers within a performance cluster to roll up to a specific man­ager. For example, this code is used to consolidate both the customer services and mail processing functions within a performance cluster.

[Insert the title and text of Finance Data Control Codes to read as follows:]

Finance Data Control Codes

Finance data control (FDC) codes allow a group of finance numbers within a performance cluster to roll up to a spe­cific manager. For example, in the field the district cus­tomer services function can roll up all Post Offices and other customer services entities to the district level for con­solidated reporting. Each mail processing center (e.g., pro­cessing and distribution center, airmail center, bulk mail center) has its own FDC code to roll up all mail processing facilities which report to the lead plant manager of that cen­ter.

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We will incorporate these revisions into the next printed edition of Handbook F-8 and into the next online update available on the Postal Service™ PolicyNet Web site.

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