Effective February 25, 2010, Handbook F-101, Field Accounting Procedures, is revised to streamline the collections process for employee receivables and to include handling of newly created employee items for bargaining unit and non–bargaining unit employees. To comply with the Debt Collection Act and National Bargaining Agreement, Accounting Services now follows a three-step process when initiating collections. Accounting Services sends the installation head/postal official in charge the following documents:
Note: Each document includes a cover page, detailing the steps to be taken.
1. Accounting Services provides an invoice and either a letter of demand (LOD) for a bargaining employee or letter of debt determination (LDD) for a non–bargaining unit employee.
The installation head/postal official in charge must:
n Follow instructions on the cover page.
n Issue the invoice with an LOD or LDD, if applicable, to the employee.
The installation head or postal official in charge must issue the invoice and LOD, if it has not already been issued, to the employee.
2. Approximately 45 days from date of an invoice, Accounting Services provides:
n A cover page with instructions.
n A Notice of Involuntary Administrative Salary Offset Under the Debt Collection Act.
n A Statement of Debtor’s Rights and Responsibility.
n 39 CFR Part 961 — Rules of Practice in Proceedings Relative to Employee Hearing Petitions under Section 5 of the Debt Collection Act.
The installation head/postal official in charge is responsible for:
n Following instructions on the cover page.
n Issuing the Notice, Statement, and 39 CFR to the employee, if the invoice has not been paid in full or a payroll deduction has not been established.
3. Approximately 90 days from the date of invoice, Accounting Services issues a completed PS Form 3239, Payroll Deduction Authorization to Liquidate Postal Service Indebtedness.
The installation head/postal official in charge must:
n Follow instructions on the cover page.
n If no grievance has been filed within the designated 14 days, no petition for hearing has been requested, the invoice has not been paid in full, or a payroll deduction has not been established, sign the completed PS Form 3239. Submit the form to the USPS® Scanning and Imaging Center (SIC). Give one copy to the employee and keep a copy on file.
Handbook F-101, Field Accounting Procedures
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15 Employee Items
* * * * *
15-2 Accounts Receivable
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15-2.6 Handling Unresolved Employee Items
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[Revise the last paragraph to read as follows:]
The following tables describe handling (clearing) employee items for bargaining unit employees.
15-2.6.1 Bargaining Unit Employees
Employee Items…
|
Schedule…
|
Process
|
Stamp Stock Credit or Cash Credit shortage (exceeding tolerance or a final count)…
(AIC 764, Employee Cash Shortage)
or
(AIC 767, Employee Stamp Credit Shortage)
|
If an employee does not pay in full, the supervisor must initiate collections process immediately…
|
The installation head or postal official in charge of the unit where the employee shortage occurred, or an emergency salary or advance travel was issued, initiates the collection process by issuing the employee a letter of demand.
Unless a grievance is filed within 14 days of the issued letter of demand, the installation head/postal official in charge will:
1. Complete PS Form 1902, Justification for Billing Accounts Receivable.
2 Make the appropriate accounting entries:
n For AIC 767, clear in AIC 367 and offset to AIC 636.
n For AIC 764, clear in AIC 364 and offset to AIC 636.
n For AIC 754, clear in AIC 354 and offset to AIC 636.
n For AIC 755, clear in AIC 355 and offset to AIC 636.
3. Attach a system-generated PS Form 3544 and receipt for the PS Form 1902.
4. Submit the information to the Scanning and Imaging Center (SIC) at the following address:
USPS SCANNING AND IMAGING CENTER
PO Box 9000
Sioux Falls SD 57117-9000
Accounting Services will initiate the collection process in compliance with the National Bargaining Agreement and the Debt Collection Act.
a. Upon receipt of PS Form 1902, Accounting Services will provide to the employee’s installation head or postal official the following:
n A cover page with instructions.
n An invoice.
n A letter of demand.
Follow the instructions included in the cover page. The installation head or postal official in charge must issue the invoice and letter of demand, if it has not already been issued, to the employee.
b. Approximately 45 days from date of invoice, Accounting Services will provide:
n A cover page with instructions.
n A Notice of Involuntary Administrative Salary Offset Under the Debt Collection Act.
n A Statement of Debtor’s Rights and Responsibility.
n 39 CFR Part 961 — Rules of Practice in Proceedings Relative to Employee Hearing Petitions under Section 5 of the Debt Collection Act.
Follow the instructions included. Issue the Notice, Statement, and 39 CFR Part 961 to the employee if no grievance has been filed, if the invoice has not been paid in full, or if a payroll deduction has not been established.
c. Approximately 90 days from the date of invoice, Accounting Services will provide:
n A cover page with instructions.
n A completed PS Form 3239, Payroll Deduction Authorization to Liquidate Postal Service Indebtedness.
Follow the instructions included. The installation head or postal official in charge must complete and sign the PS Form 3239 then submit it to the USPS SIC, if no grievance has been filed within the designated 14 days, if no petition for hearing has been requested, if the invoice has not been paid in full, or if a payroll deduction has not been established. Also, provide a copy to the employee and maintain a copy on file.
|
Employee emergency salary issued…
(AIC 754, Authorized Emergency Salary Issued)
|
Upon employee receipt of original or replacement payroll check, the employee must repay the unit where the emergency salary was issued.
If not paid within two pay periods, the supervisor of the unit where emergency salary was issued must initiate the collections process.
|
Travel advance issued…
(AIC 755, Emergency Travel Advance Issued)
|
After the travel is completed, the employee must submit travel expense and pay.
If not resolved (paid) within 90 days after travel, the supervisor of the unit where the travel advance was issued must initiate the collections process.
|
15-2.6.2 Non–Bargaining Unit Employees
Employee Items…
|
Schedule…
|
Process
|
Stamp Stock Credit or Cash Credit shortage (exceeding tolerance or a final count)…
(AIC 764, Employee Cash Shortage)
or
(AIC 767, Employee Stamp Credit Shortage)
|
If an employee does not pay in full, the supervisor must initiate the collections process immediately…
|
The installation head or postal official in charge of the unit where the employee shortage occurred, or the emergency salary or advance travel was issued, initiates the collection process as follows:
a. Complete PS Form 1902, Justification for Billing Accounts Receivable.
b. Make the appropriate accounting entries:
n For AIC 767, clear in AIC 367 and offset to AIC 636.
n For AIC 764, clear in AIC 364 and offset to AIC 636.
n For AIC 754, clear in AIC 354 and offset to AIC 636.
n For AIC 755, clear in AIC 355 and offset to AIC 636.
c. Attach a system-generated PS Form 3544 and receipt to the PS Form 1902.
d. Submit the information to the SIC at the following address:
USPS SCANNING AND IMAGING CENTER
PO Box 9000
Sioux Falls SD 57117-9000
Accounting Services will initiate the collection process in compliance with the Debt Collection Act.
a. Upon receipt of PS Form 1902, Accounting Services will provide to the employee’s installation head or postal official the following:
n A cover page with instructions.
n An invoice.
n A letter of debt determination.
Follow the instructions included. The installation head or postal official in charge must issue the invoice and the letter of debt determination to the employee.
b. Approximately 45 days from date of invoice, Accounting Services will provide:
n A cover page with instructions.
n A Notice of Involuntary Administrative Salary Offset Under the Debt Collection Act.
n A Statement of Debtor’s Rights and Responsibility.
n 39 CFR Part 961 — Rules of Practice in Proceedings Relative to Employee Hearing Petitions under Section 5 of the Debt Collection Act.
Follow the instructions included. Issue the Notice, Statement and 39 CFR Part 961 to the employee, if no reconsideration has been requested, if the invoice has not been paid in full, or if a payroll deduction has not been established.
c. Approximately 90 days from date of invoice, Accounting Services will provide:
n A cover page with instructions.
n A completed PS Form 3239, Payroll Deduction Authorization to Liquidate Postal Service Indebtedness.
Follow the instructions included. The installation head or postal official in charge must sign PS Form 3239 and submit it to the SIC if no reconsideration has been requested, if no petition for hearing has been requested, if the invoice has not been paid in full, or if a payroll deduction has not been established. Also, provide a copy to the employee and maintain a copy on file.
|
Employee emergency salary issued…
(AIC 754, Authorized Emergency Salary Issued)
|
Upon employee receipt of original or replacement payroll check, the employee must repay the unit where emergency salary was issued.
If not paid within two pay periods, the supervisor of the unit where emergency salary was issued must initiate the collections process.
|
Travel advance issued…
(AIC 755, Emergency Travel Advance Issued)
|
After the travel is completed, the employee must submit travel expenses and pay.
If not resolved (paid) within 90 days after travel, the supervisor of the unit where the travel advance was issued must initiate the collections process.
|
[Add new 15-2.6.3 to read as follows:]
15-2.6.3 Payroll Related Receivables (Non 1902)
Employee Receivables…
|
General Reason…
|
Process
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Payroll-related (leave buyback or adjustment, overpayment, payroll adjustments, others)
|
Late or no submission of required documentation such as:
n PS Form 50, Notification of Personnel Action.
n PS Form 2240, Pay, Leave, or Other Hours Pay Adjustment Report.
n PS Form 2240-F, FLSA Overtime Adjustment Request.
n PS Form 2240-R (RA), Rural Pay or Leave Adjustment Request for PS Form 1314 (-A).
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Accounting Services will initiate the collection process in compliance with the National Bargaining Agreement and the Debt Collection Act.
a. Accounting Services will provide to the employee’s installation head or postal official in charge:
n A cover page with instructions.
n An invoice.
n A letter of demand or letter of debt determination.
Follow the instructions included on the cover page. The installation head or postal official in charge must issue the invoice and, if applicable, the letter of demand or letter of debt determination to the employee.
b. Approximately 45 days from date of invoice, Accounting Services will provide:
n A cover page with instructions.
n A Notice of Involuntary Administrative Salary Offset Under the Debt Collection Act.
n A Statement of Debtor’s Rights and Responsibility.
n 39 CFR Part 961 — Rules of Practice in Proceedings Relative to Employee Hearing Petitions under Section 5 of the Debt Collection Act.
Follow the instructions included. Issue the Notice, Statement, and 39 CFR Part 961 to the employee if no grievance is filed by bargaining employee, no reconsideration is requested by a non–bargaining employee, if the invoice has not been paid in full, or if a payroll deduction has not been established.
c. Approximately 90 days from the date of invoice, Accounting Services will provide:
n A cover page with instructions.
n A completed PS Form 3239, Payroll Deduction Authorization to Liquidate Postal Service Indebtedness.
Follow the instructions included. The installation head or postal official in charge must sign the PS Form 3239 and submit it to the SIC if no grievance is filed by a bargaining employee, if no reconsideration has been requested by a non–bargaining unit employee, if no petition for hearing has been requested, if the invoice has not been paid in full, or if a payroll deduction has not been established. Also, provide a copy to the employee and maintain a copy on file.
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For additional information, go to http://blue.usps.gov/wps/portal/accounting/library/references. Under “Handouts: Employee Receivables”, you will find flowcharts, letters, and quick references.
We will incorporate this revision into the quarterly online update of Handbook F-101 available on the Postal Service PolicyNet website:
n Go to http://blue.usps.gov.
n Under “Essential Links” in the left-hand column, click PolicyNet.
n On the PolicyNet page, click HBKs.
(The direct URL for the Postal Service PolicyNet website is http://blue.usps.gov/cpim.)
— Field and International Accounting, Controller, 2-25-10
