Effective October 16, 2014, the following policy changes have been made to the procedures for the receipt of stamp stock shipment discrepancies as indicated in Handbook F-101, Field Accounting Procedures, in Chapter 11-5. Receiving Stock Shipments from the SDC or SDO:
n Units should enter the actual value of the stamp stock received in AIC 841, Stamp Stock Received, on the Unit’s PS Form 1412, Daily Financial Report.
n For discrepancies in sealed or unsealed packages, Units should send an email to SFS Order Review. Copies of email communications and PS Form 17, Stamp Requisition/Stamp Return, with witness signature should be retained on file.
The Unit will receive an expense in AIC 647, Financial Differences Shortages, from Accounting Services. Upon receipt of the narrowcast email notification, the Unit will do the following:
n Complete PS Form 2130, Claim for Loss, and forward to the District Finance Manager for signature.
n Upon return of the signed PS Form 2130, offset the AIC 647 expense from Accounting Services with an entry to AIC 247, Financial Differences Overages, using Reason Code 05, Stock Difference, and an entry to AIC 633, Claim for Loss, using Reason Code 14, Lost or Stolen Stock Shipment.
n The signed PS Form 2130 serves as supporting documentation for the AIC 633 entry.
The Unit will receive an expense in AIC 247, Financial Differences Overages, from Accounting Services. Upon receipt of the narrowcast email notification, the Unit will do the following:
n On the Unit PS Form 1412, offset the AIC 247 expense received from Accounting Services with an entry to AIC 647, Financial Differences Shortages, using Reason Code 05, Stock Difference, and an entry to AIC 180, Claim for Loss Recovered, using Reason Code 14, Lost or Stolen Stock Shipment.
— Revenue and Field Accounting,
Controller, 10-16-14
