Effective September 1, 2007, postmasters, managers, or supervisors at Post Offices™ and postal retail units must use AIC 633, Claim for Loss, to record an approved financial loss.
Use AIC 633 to record a financial loss when evidence establishes that the postmaster, manager, or supervisor complied with policies and procedures for managing the postal installation and is therefore personally relieved from financial loss upon approval.
Use AIC 180 to record any recovery of funds that were previously reported in AIC 633.
To report a financial loss, postmasters, managers, or supervisors must use the revised PS Form 2130, Claim for Loss (July 2007 edition), to initiate a claim for loss. The revised PS Form 2130 is restricted to five designated reason codes to justify the request and allows the requestor to explain the cause of loss.
Currently, a reason code is not required when making an entry to AIC 180 or AIC 633 in reporting systems, but will be programmed into systems at a later date.
The procedure for reporting a financial loss has two main parts: obtaining approval for the claim for loss and then recording the loss.
1. The postmaster, manager, or supervisor completes PS Form 2130, Claim for Loss, (July 2007 edition) with supporting documentation and submits it to the district Finance manager.
2. The district Finance manager reviews PS Form 2130 and the supporting documentation. The district Finance manager may require the postmaster, manager, or supervisor to resubmit PS Form 2130 with additional explanation or documentation.
3. Upon approval, the district Finance manager returns PS Form 2130 and the supporting documentation to the originating Post Office.
Upon receipt of approved PS Form 2130 from the district Finance manager, the postmaster, manager, or supervisor must do the following:
1. Perform the appropriate PS Form 1412 accounting entry.
2. Enter the following information on PS Form 2130, Section III, Unit’s 1412 Entry:
3. File PS Form 2130 locally with the unit’s PS Form 1412 and supporting documentation on the day the Claim for Loss accounting entries is made.
Note: At this time, a reason code is not required when making an entry in AIC 180 or AIC 633. At a later date, however, reporting technologies will be programmed with the appropriate reason codes for AIC 180 and 633.
Please refer to the “Claim for Loss” Table for additional procedures.
Reason Code
|
Title
|
Description
|
Action
|
Accounting Entry
|
07
|
Burglary or Robbery
|
Burglary — Breaking into a Postal Service™ facility and taking possession of accountable items and Postal Service funds during non-operation hours.
Robbery — Unlawfully taking of Postal Service funds or accountable items by the use of violence or intimidation during office hours.
|
The Postal Inspection Service ascertains the loss of the Postal Service funds and stamp stock inventory.
An Inspection Service Investigative memorandum is required in support of these activities.
|
Vending Stock Credit:
The loss was originally reported in AIC 612. Initiate PS Form 824, Journal Entry Form, to request moving the approved amount from AIC 612 to AIC 633.
SIA Retail Floor Stock:
The loss was originally reported in AIC 639. Initiate PS Form 824, Journal Entry Form, to request moving the approved amount from AIC 639 to AIC 633.
Cash Credit Accountability:
The shortage was originally reported in AIC 764.On PS Form 1412, enter the approved amount into AIC 364 and offset to AIC 633.
Traditional Accountability:
The shortage was originally reported in AIC 767. On PS Form 1412, enter the approved amount into AIC 367 and offset to AIC 633.
|
08
|
Fire or Flood
|
Postal Service facility partially destroyed due to fire, flood, or natural disaster.
|
An authorized Postal Service official ascertains the loss of the Postal Service funds and stamp stock inventory.
|
15
|
Embezzlement
|
Embezzlement — Criminally taking and removing Postal Service funds or accountable items with the intent of depriving the Postal Service.
|
The OIG audits the Postal Service funds and stamp stock inventory.
An OIG memorandum is required in support of these activities.
|
10
|
Uncollectible Employee Items
|
Or
|
The postmaster, manager, or supervisor provides written documentation as proof of efforts exhausted to resolve the debt or proof that Postal Service policies and procedures were enforced at the time of the loss.
Grievance-arbitration settlement documentation required.
|
Emergency Salary Cleared:
The original entry was reported in AIC 754. Use AIC 354 and offset with AIC 633.
Travel Advance Cleared:
The original entry was reported in AIC 755. Use AIC 355 and offset with AIC 633.
Cash Shortage Cleared:
The shortage was originally reported in AIC 764. Use AIC 364 and offset with AIC 633.
Stamp Credit Shortage Cleared:
The shortage was originally reported in AIC 767. Use AIC 367and offset with AIC 633.
|
14
|
Lost or Stolen Stamp Stock Shipments
|
Registered stamp stock shipments from a stamp distribution office or stamp services center and not received at the unit, after it is determined the stock was lost or stolen.
|
The postmaster, manager, or supervisor contacts the Registry section and OIG for investigation.
An OIG memorandum is required.
|
Original Accounting entry will be performed by Accounting Services as a debit to expense to the unit finance number after 30 days of original shipment date.
Enter the approved amount into AIC 247, Financial Differences Overage, and offset to AIC 633.
|
See also the related article “Revised PS Form 2130, Claim for Loss” on page 33 of this Postal Bulletin.
— Accounting Policy, Finance, 8-16-07
