Testing for Sarbanes-Oxley Act (SOX) compliance begins July 1, 2010. The reporting period for testing is Fiscal Year 2010 (starting October 1, 2009). Beginning immediately, postal retail units (PRUs) must ensure the following key documentation for SOX compliance is available for review:
n Voyager/FAMS — The site manager or designee must complete all required reconciliation and certification activities at least once a month for the previous month. All documentation (i.e., service station receipt or facsimile) to support reconciliation and certification activities must be available for inspection. See Voyager Site Fleet Card Guide, part 4.
n SmartPay reconciliations must be completed prior to the 18th day of the month following posted transactions (both by the cardholder and the credit card approving official (CCAO)). See Handbook AS-709, chapter 4.
n PS Forms 3294, Cash and Stamp Stock Count and Summary, must be properly completed and available for all stamp/cash credit counts. The forms must be certified as correct with two independent signatures on each form (the employee to whom the credit is assigned and the examiner). See Handbook F-101, chapter 13.
Note: At POS units only, the electronic equivalent of the signature printed on the form is acceptable (the electronic equivalent replaces the required signature with a printed, system-generated certification that ties the document to the employee’s ACE ID and log-on ID).
n Deposit slips must be properly prepared with the signature of the preparer and witness (if a witness is available). See Handbook F-101, section 9-1.2.2.
n PS Forms 3533, Application for Refund of Fees, Products and Withdrawal of Customer Accounts, must be properly completed, signed, and available to support all applicable entries to PS Form 1412, Daily Financial Report. See Handbook F-101, appendix E-2 for PS Form 1412 entries that require PS Form 3533.
n PS Form 1412, Daily Financial Report, must have all required documentation to support daily entries. The documentation must be properly prepared and signed (when applicable). See Handbook F-101, subchapters 5-2, 5-3, and 5-4.
n IRT units — Each clerk and unit PS Form 1412 must bear the responsible employee’s certifying signature. See Handbook F-101, subchapter 5-3.
n eMOVES and POS One units — Each clerk PS Form 1412 must bear the responsible employee’s certifying signature. Unit PS Forms 1412 must be available for review, and must also bear the preparer’s signature or the electronic equivalent. (The electronic equivalent replaces the required signature with a printed, system-generated certification that ties the document to the employee’s ACE ID and log-on ID.) See Handbook F-101, subchapter 5-2.
— Field and International Accounting, Controller, 6-17-10
