Effective April 17, 2012, PS Form 3959, Stamp Stock Transactions and Daily Recap, was revised. This edition was revised to be used at postal retail units with Electronic Money Order Voucher Entry System (eMOVES) reporting technology. All eMOVES offices will use the revised PS Form 3959 to record unit reserve stamp stock activities and a daily recap of all employee stamp credits activities. All previous editions of PS Form 3959 are obsolete and must be properly disposed. Also, all manual PS Forms 3958 will no longer be used at eMOVES offices.
PS Form 3959 has been updated to include the following:
n Unit Reserve Stamp Stock — a summary of activity of opening balance, received, shipped, and closing balance amounts. This will replace the previous manual PS Form 3958.
n Daily Recap — a detailed activity of individual employee stamp stock credit assigned such as opening balance, received, shipped sales, and closing balance amounts.
n Total Unit Accountability — the total amount of unit reserve stamp stock closing balance plus total employee credit closing balance.
Handbook F-101, Field Accounting Procedures
* * * * *
5 Daily Financial Reporting
* * * * *
5-2 Electronic Money Order Voucher Entry System Units
* * * * *
5-2.2 eMOVES — Unit Closeout
* * * * *
[Revise items t through v to read as follows:]
t. Complete a PS Form 3959, Stamp Stock Transaction and Daily Recap, on daily basis. This will include the unit reserve stamp stock activities plus all stamp stock credits assigned, which will be the Total Unit Accountability.
u. Ensure the Total Unit Accountability in PS Form 3959 matches the Consolidated Unit 1412 AIC 853 total.
v. Sign and file PS Forms 1412 (unit and RA), PS Form 3959, and supporting documents.
Note: The supervisor or designee is responsible to ensure that a PS Form 3959 is completed on daily basis, that the Total Unit Accountability matches the Consolidated Unit 1412 AIC 853 totals, and the form is properly signed.
* * * * *
11 Accountable Paper — Postal Retail Units
* * * * *
11-8 Conducting a Stock Revaluation
11-8.1 eMOVES Units
* * * * *
Unit reserve stock custodians do the following:
[Revise item f to read as follows:]
f. Enter the total for all calculations from PS Form 17 on PS Form 3959.
* * * * *
Closeout employees do the following:
[Revise item b to read as follows:]
b. File PS Form 17 and PS Form 3959 locally as supporting documentation.
* * * * *
11-10 Accounting for Unit Reserve Stock
11-10.1 Maintaining Accountability
* * * * *
[Revise the second paragraph and the Note to read as follows:]
All transactions that affect the unit reserve stock must be listed on the system-generated report or a manual PS Form 3959, Stamp Stock Transactions and Daily Recap, such as:
* * * * *
Note: Keep the original PS Form 3959 as supporting documentation for PS Form 1412.
11-10.2 Transferring Accountability
* * * * *
11-10.2.2 How to Transfer Accountability
* * * * *
[Revise the fourth and fifth paragraph to read as follows:]
Complete the Unit Reserve Stamp Stock section of PS Form 3959 as follows:
a. The opening balance (from the previous closing balance).
b. Any overage from the count.
c. Any shortage from the count.
d. Closing balance (should equal the results on PS Form 3294).
e. The date and signature.
Submit the completed PS Form 3294 and PS Form 3959 to the supervisor or designee. A copy of PS Form 3294 and PS Form 3959 will be maintained by the unit reserve stock custodian. Change the vault combination to restrict access to the former custodian.
* * * * *
11-11 Verifying Total Unit Accountability
11-11.1 eMOVES Units
[Revise text to read as follows:]
The unit manager verifies total stock accountability as follows:
a. Verify the ending accountability for each category of stamp stock on the PS Form 3295.
b. Use PS Form 3959, Stamp Stock Transactions and Daily Recap, to record activities for the unit reserve stamp stock and the individual employee credits.
n Under Unit Reserve Stamp Stock, enter the opening balance; daily activities such as stock received, stock shipped, and stock adjustments; and the closing balance for the unit reserve stock.
n Under Daily Recap, enter the opening balance; the daily activities such as stock received, stock shipped, and stamps sold; and the closing balance for each individual employee with stamp stock credit.
n Add the total amount of Unit Reserve Closing Balance plus Total Employee Credits Closing Balance to get the Total Unit Accountability.
c. Ensure the Total Unit Accountability on PS Form 3959 matches the Consolidated Unit 1412 AIC 853 total.
d. Resolve any differences, if applicable.
e. Sign PS Form 3959 and file with Consolidated Unit 1412.
* * * * *
13 Stamp Stock and Cash Credits
* * * * *
13-2 Stamp Credits
* * * * *
13-2.5 Unit Reserve Stock Assignment
* * * * *
[Revise the first row of the table to read as follows:]
[Revise last paragraph to read as follows:]
All transactions that affect the unit reserve stock must be listed on the system-generated PS Form 3958 (IRT and POS units) or on a manual PS Form 3959 (eMOVES units) supported with a system-generated or manual PS Form 17. Submit the PS Form 3959 and PS Form(s) 17 to the closeout employee.
* * * * *
13-4 Unit Reserve Stamp Stock Credit Count
* * * * *
[Revise item e to read as follows:]
e. For non-POS units, obtain the closing balance from the last system-generated (IRT units) or manual (eMOVES units) PS Form 3959, and record to Stamp Stock per PS Form 3959 under Unit Reserve Stamp Stock Count Summary on PS Form 3294.
* * * * *
[Revise the first row of the table to read as follows:]
* * * * *
PS Form 3959 is available on the Postal Service™ Forms website:
n Go to http://blue.usps.gov.
n Under “Essential Links,” in the left-hand column, click Forms.
n On the Forms page, in the left-hand column, under “Browse Forms by Number” click 3000–3999.
n Scroll down to PS 3959.
(The direct URL for the Postal Service Forms is http://blue.usps.gov/formmgmt/forms.htm.)
— Revenue and Field Accounting, Controller, 5-3-12
