8 Accounting Service Center Activities

Transcription

1 Accounting Service Center Activities Accounting Service Center Activities 81 Overview This chapter deals with the activities of the accounting services center (ASC). These activities fall under the following sections: Section 82 Section 83 Section 84 Postal Service Employees Nonmetered Fuel, Supplies, and Services Claims for Accountable Financial Loss 82 Postal Service Employees 821 Uniform Allowance Program Procedures for administering the Uniform Allowance Program are in the Employee and Labor Relations Manual (ELM), subchapters Employee Compensation Compensation is defined in the ELM, Chapter 4. Detailed instructions for timekeeping are in Handbooks F-21, Time and Attendance; F-22, Postal Source Data System (PSDS), Time and Attendance; and F-22A, PSDS Supervisors Guide Distributing Salary Checks A person s earnings are a private matter. No disclosure or discussion by personnel having access to such information should occur except as necessary in carrying out official duties. Salary checks and earnings statements must be kept in a secure place. Mailed or transmitted salary checks, earnings statement, and the payroll register should reach installations by the Thursday immediately following the close of each pay period. Distribute salary checks and earnings statements on a date other than the salary check date under the following conditions: 1 After local banks close on Thursday, distribute checks to employees whose regular tour of duty ends after local banks close on Friday. Handbook F-1, November

2 822.2 Post Office Accounting Procedures 2 If checks are available at the employee s pay location, an employee is not scheduled for duty on payday, or is scheduled for leave on payday, the employee must do one of the following: Make arrangements to receive his or her paycheck at the end of the tour on Thursday. Make arrangements according to section or When Friday is a national holiday and Thursday is payday, distribute the salary checks and earnings statements at the end of an employee s tour on Wednesday to employees addressed in conditions above. 4 Distribute salary checks in advance only if the salary checks and earnings statements are available at the employee s pay location Receiving Salary Checks Verify the contents immediately when you receive the salary check shipment. If The shipment includes checks for another installation, Any installation has not received the correct salary check shipment by noon on the preceding day, An installation is missing 100 or more checks, An installation is missing fewer than 100 checks, Then Telephone the intended installation and the disbursing officer, Minneapolis Accounting Service Center (MNASC), and send checks to the correct installation by the fastest method. Notify the disbursing officer, MNASC. The ASC will initiate the stop payment procedure for the original checks. Issue interim salary advances. Note: For terminated employees, do not release a final salary or terminal leave check until all Postal Service property charged to the employee is accounted for, and all known indebtedness is liquidated Handling Checks Mailed to a Designated Address Using Form 3077, Request to Forward Salary Check 1 The employee must complete, sign, and submit Form 3077 to the custodian of the salary checks. 2 The custodian must forward the salary check to the employee s designated address in a penalty envelope. 3 Do not use Form 3077 for terminated employees under section Handbook F-1, November 1996

3 Accounting Service Center Activities Restricting the Use of Form Restrict the use of Form 3077 to requests for mailing to the home or forwarding address when an employee is on leave or on temporary detail away from the regular installation. 2 Request this service for the period of leave or detail. 3 Deny continuous mailing of salary checks Making Direct Deposits to a Financial Organization The Postal Service honors employee requests to forward all or part of their salaries for credit to their accounts at financial organizations Establishing Terms for Direct Deposits Below are definitions of the terms for making direct payment: Term Financial organization Employee Allotment of pay for a savings account Savings account Net pay Definition Any bank, savings and loan association, or similar institution, or federal or state-chartered credit union. An individual who receives a check through the payroll system on a regular basis. An authorization from an employee for a recurring payroll deduction from salary or wages due, in a specified dollar amount, to be remitted to a financial organization of the employee s choice for credit to a savings account. An account (single or joint), the title of which includes the name of the authorizing employee, for the purchase of shares (other than shares of stock) or for the deposit of savings in any financial organization. The amount of salary or wages remaining after all payroll deductions for allotments of pay for savings accounts and all other payroll deductions Completing an Application Employee 1 Complete Form 1199-A, Direct Deposit. 2 Send Form 1199-A to the financial organization for completion. 3 Furnish name, Social Security number, and home address on the form (used primarily by the financial organization in corresponding with the employee). Financial Organization 1 Furnish the employer identification number assigned by the Internal Revenue Service. Handbook F-1, November

4 822.5 Post Office Accounting Procedures 2 Furnish or verify the account number assigned the postal employee for deposits. 3 Complete the form with the name, address, and signature of the financial organization official. 4 Keep a copy of the form. 5 Return the original and duplicate copy to the employee. Postmaster or Other Designated Official 1 Verify the Social Security number on the form. 2 Complete items 4 and 5 on the form. 3 Forward the original to the district human resources office. 4 Return a copy to the employee as a personal record. Note: Direct all inquiries involving Form 1199-A to the district human resources office Paying Net Pay to a Financial Organization An employee may request that the full amount of net pay due be paid to an account at a financial organization of the employee s choice. The employee must do the following: 1 Furnish the authorization on Form 1199-A. The financial organization by endorsing this form, states its willingness to act as this employee s agent. 2 Authorize the full amount of net pay due on successive payrolls, until the employee cancels the request in writing or otherwise terminates it. 3 Designate the amount to be credited by the account number and the account title. The title includes the name of the employee and any other name if the account is a joint account Authorizing Allotments to Savings Accounts An employee may authorize an allotment of pay to a savings account. The employee must do the following: 1 Complete Form 1199-A. 2 Have no more than two savings allotments in effect at any one time. 3 Cancel an original request or change it by completing another Form 1199-A. The request will take effect the first pay period possible after the district human resources receives and processes the form Resolving Salary Check Problems Erroneous Salary Checks 1 Return the salary check to the ASC disbursing branch with an explanation when an error is in the name or Social Security number. 304 Handbook F-1, November 1996

5 Accounting Service Center Activities Return the check to the disbursing branch with an explanation if the check is greater than the net due Interim Salary Payments Payroll Work or Leave Hours Adjustments (Nongrievance) 1 Arrange for an interim salary payment to the employee of not more than the net amount due when an employee is underpaid because of an error in the number of work or leave hours paid. 2 Make an interim salary payment upon request of an employee when a full day s pay is missing and the employee s net pay is incorrect. The employee s scheduled workday is considered a full day s pay. A scheduled workday may consist of 2, 4, 6, or 8 work hours. 3 Do not authorize salary payments of less than a full day s pay. 4 Do not make salary advances to terminated employees. 5 Before estimating interim salary payments to an employee, review payroll records for amounts due the Postal Service, Internal Revenue Service, or a garnishment order. 6 Have the postmaster or appropriate supervisor prepare PS Form 2240, Pay, Leave, or Other Hours Adjustment Request, in duplicate and have the employee sign both copies. Make certain that the salary advance portion is completed. For rural payroll adjustments, prepare PS Form 2240-R, Rural Pay or Leave Adjustment Request, in duplicate; and PS Form 1608, Emergency Salary Authorization and Receipt, in duplicate; and have the employee sign all copies. 7 Make payment from Postal Service funds and record the amount in AIC Submit one copy of PS Form 2240, or PS Form 2240-R with PS Form 1608, to support the PS Form Submit the second copy of PS Form 2240, or PS Form 2240-R with PS Form 1608, to the Shared Services/Accounting (SS/A) Center for processing into the payroll adjustment processing system (APS). 10 Reconciliation will occur automatically when the related payroll adjustment is processed. 11 Prohibit salary advances to employees under any conditions other than those stated in this section. 12 The district finance manager may authorize interim payments by postmasters at cost ascertainment grouping (CAG) A G offices to employees of other offices. 13 Keep the authorized names and titles of supervisors on file with the postmaster. 14 Units that have access to the Adjustpay module in the Time and Attendance Collection System (TACS) do not have to complete PS Form 2240; both the salary advance and the adjustment can be Handbook F-1, November

6 Post Office Accounting Procedures authorized online. Complete PS Form 2240-R and send to the SS/A Center Erroneous or Nonreceipt by Scheduled Date of Salary Check, and Grievances in Accordance With the National Agreements 1 Arrange an interim salary payment to the employee of not more than the net amount due when the check does not arrive by the scheduled date (check payroll journal for the pay period to determine), is returned to the ASC for the reasons stated above in section , and for grievances in accordance with the National Agreement. 2 Do not make salary advances to terminated employees. 3 Have the postmaster or appropriate supervisor prepare PS Form 1608, Emergency Salary Authorization and Receipt, in duplicate and have the employee sign the original. 4 Make payment from Postal Service funds and record the amount in AIC Submit the original PS Form 1608 to support the PS Form Save the duplicate PS Form 1608 as a collection reminder. 7 When the employee receives the late-arriving or corrected salary check, the employee must immediately settle. 8 Record the employee s settlement in AIC Prohibit salary advances to employees under any conditions other than those stated in this section. 10 The district finance manager may authorize interim payments by postmasters at cost ascertainment grouping (CAG) A G offices to employees of other offices. 11 Keep the authorized names and titles of supervisors on file with the postmaster. To issue interim salary payments, follow these guidelines: If Salary advance is issued for nonreceipt of salary check for distribution, erroneous check, and for grievances in accordance with the National Agreements. 1. Have appropriate official prepare PS Form 1608 in duplicate and have the employee sign the original. 2. Make payment from Postal Service funds and record in AIC Submit original PS Form 1608 to support the PS Form Retain the duplicate PS Form 1608 as a collection reminder. 5. Upon receipt of paycheck or replacement check, the employee must immediately settle. 6. Record the employee s settlement in AIC 354. Use this form(s) PS Form 1608, Emergency Salary Authorization and Receipt. 306 Handbook F-1, November 1996

7 Accounting Service Center Activities If Salary advance is issued pending the processing of a payroll adjustment for nongrievance work or leave hours. 1. Have appropriate official prepare PS Form 2240 in duplicate completing both the salary advance and payroll adjustment segments, and have employee sign both segments and copies. 2. Make payment from Postal Service funds and record in AIC Submit one copy of PS Form 2240 to support the PS Form Submit second copy of PS Form 2240 to SS/A Center for processing into APS. 5. Reconciliation will occur automatically when the related payroll adjustment is processed. 6. If applicable, attach explanation for cause of PS Form 50 processing error as support. Salary advance is issued pending the processing of a rural payroll adjustment. 1. Have appropriate official prepare PS Form 2240-R, and PS Form 1608 in duplicate, and have employee sign all forms. 2. Make payment from Postal Service funds and record in AIC Submit original PS Form 1608 to support the PS Form Submit PS Form 2240-R and duplicate PS Form 1608 to SS/A Center for processing into APS. 5. Reconciliation will occur automatically when the related payroll adjustment is processed. 6. If applicable, attach explanation for cause of PS Form 50 processing error as support. Use this form(s) PS Form 2240, Pay, Leave, or Other Hours Adjustment Request. PS Form 2240-R, Rural Pay or Leave Adjustment Request; PS Form 1608, Emergency Salary Authorization and Receipt Automated Salary Advance Collection System Salary advance payments will be automatically offset in the pay period that the related payroll adjustment is processed. This automated process applies only to salary advances issued pending processing of a related nongrievance work or leave hours adjustment. This process is merely reconciliation between the salary check containing the adjustment and the original salary advance issued. Under normal conditions, there is no debt or account receivable created. Therefore, Articles 15 and 28 of the National Agreements, and Chapters 450, Collection of Postal Debts From Nonbargaining Unit Employees, and 460, Collection of Postal Debts From Bargaining Unit Employees, of the Employee and Labor Relations Manual (ELM) are not applicable unless there is a discrepancy between the salary advance and the adjustment. If such a discrepancy exists, offices collect according to the mentioned provisions of the National Agreement and the ELM. For salary advances that you issue pending the receipt of a replacement check, nonreceipt of a salary check for distribution to the employee on the scheduled pay date, and for grievances according to the National Agreements, the automated process does not apply and employees must settle when they receive the late-arriving salary check or corrected salary check. Handbook F-1, November

8 Post Office Accounting Procedures Lost, Stolen, or Destroyed Checks 1 If a pay check is lost, stolen, or destroyed after the employee receives it, the employee must notify his/her office and state in writing the pay period, their name, Social Security number, and the amount of the check; and explain the circumstances. 2 The office notifies the MNASC disbursing branch. Notification should include employee s name, Social Security number, pay period or check date, check number (if known), and type of payroll payment (regular pay check or special payment). Also identify the facility making the request, the name of a contact person, and a telephone number including area code. 3 Once the request for a stop payment or replacement check has been processed by MNASC, the request cannot be canceled. If the original check is recovered, it must be returned to the office making the request and destroyed Undeliverable Checks 1 Return an undeliverable check promptly to the ASC disbursing branch. 2 Provide a reason for nondelivery in a brief memorandum Payroll Checks of Deceased Employees Immediately return payroll checks dated after the death of an employee to the ASC disbursing branch with a brief explanation. The lump sum benefits money or compensation due (unpaid compensation) to beneficiaries may be delayed until return of these payroll checks Emergency Salary Payments The ASC will use emergency pay procedures whenever a significant number of time cards or time credits (non-timecard offices) do not arrive as scheduled. These procedures will generate salary payments for each week of the pay period for the following categories of employees: Forty hours of pay for full-time employees except for full-time rural carriers. Evaluation of the route for full-time rural carriers with FLSA codes of B or N. Limited tour of duty pay for part-time regular employees. Thirty hours of pay for part-time flexible employees in CAG A F offices. Twenty hours of pay for part-time flexible employees in CAG G offices. Twenty hours of pay for transitional employees in CAG A F offices. Note: These procedures do not apply to: (1) casual or temporary employees, (2) transitional employees in CAG G L offices, or (3) part-time flexible employees in CAG H L offices. Postmasters must not release checks to employees who were not in a pay status during the pay period for which the emergency payments were issued. Use interim salary payments to supplement any payments under the 308 Handbook F-1, November 1996

9 Accounting Service Center Activities emergency procedures as described in section When the actual time credit information is input, salary adjustments will make any necessary corrections. These corrections will take into account any overpayments, underpayments, or leave charges. Salary checks for the subsequent pay period will reflect these salary adjustments Payroll Disaster Contingency Plan Should interruption of essential payroll functions occur at the Information Services and Accounting Service Centers (IS/ASC) facility, payroll checks will be printed and distributed from the San Mateo Information Service Center (SMISC) according to the emergency pay procedures outlined in section Additionally, these procedures apply: Each office will be required to provide salary advances to those employees not paid under the emergency salary procedures. Salary advances should be given up to a maximum of 40 paid hours per week, provided the employee is missing a full day s pay or more. This includes those employees who were paid under the emergency salary procedures. No salary advances are to be given to employees for overtime or premiums such as night differential or Sunday premium. A disaster payroll register will be distributed from San Mateo to identify those employees paid and the number of hours paid (normal check register distribution). Checks will be sent to employees current mailing addresses except checks for transitional employees. Employees are to cash their checks no earlier than the date listed on the check. Checks for transitional employees will be sent individually to the office. Postmasters must not release checks to transitional employees who were not in a pay status during the pay period for which the emergency payments were issued. Specific instructions will be provided to employees concerning allotments. If a payroll check is lost, stolen, or destroyed during the disruption timeframe, the employee must follow the instructions listed in section (1). Office notification procedures listed in (2) will be contained in the specific instructions provided by Headquarters Payroll at the time of the disruption. During the interruption and recovery periods, all communications will be disseminated from Headquarters Payroll Accounting. Do not attempt to contact the IS/ASC unless notified. Handbook F-1, November

10 823 Post Office Accounting Procedures 823 Handling Court Leave Initiating Court Leave At the time an employee receives notice for court leave, do the following: 1 Prepare Form 1224, Court Duty Leave Statement of Service, in duplicate. 2 Give the original to the employee and send the duplicate to the timekeeper Terminating Court Leave When jury duty is completed, do the following: 1 Recover from the employee the completed original Form 1224 or a court form properly certified. 2 Submit the properly completed duplicate Form 1224 directly to the DAO. 824 Travel Advances For other procedures on travel, see Handbook F Amount Allowed for Travel Advances When a postal employee must travel officially outside the official duty station on a planned one-trip basis, postmasters at CAG A J offices may make cash advances not to exceed $500 for travel expenses. For emergency one-trip travel, the same rules apply. If the employee is not under the administrative control of the postmaster, the installation head or designated supervisor must present an advance approval along with the request to the postmaster. The sum advanced must not exceed the amount the postmaster believes is advisable within the above limitations, considering the character and probable duration of the travel and the availability of authorized credit cards Issuing Travel Advances The postmaster or other appropriate official must do the following: 1 Prepare Form 1011, Application for Travel Advance, in duplicate. 2 Obtain the employee s signature on the original copy of the form and make payment from postal funds. 3 Send the original to the accountbook unit (or to the DAO for standard field accounting procedures (SFAP) units) to support the entry to AIC 814 and to serve as a collection reminder. 310 Handbook F-1, November 1996

11 Accounting Service Center Activities Collecting on Travel Advances Bargaining employees must repay advances as soon as possible after their trip is completed. Nonbargaining employees obtain travel advances using the automated teller machine (ATM) feature of their individual government travel credit card. These advances are included on their credit card bill and are paid at that time Submitting a Travel Voucher 1 Submit Form 1012, Travel Voucher, through the approving official, to the DAO for on-line processing. 2 Direct the ASC to route the employee s travel reimbursement check Handling a Travel Reimbursement Check 1 Repay promptly any excess funds due on a travel advance when you receive the travel reimbursement check. 2 Pay the employee the excess when the check amount is more than the amount advanced. 3 Collect the difference from the employee when the check amount is less than the amount advanced. 4 Return the signed Form 1011 marked PAID to the employee. 5 Remove the amount from suspense. 83 Nonmetered Fuel, Supplies, and Services 831 Nonmetered Fuel Handling Nonmetered Fuel Receipt The ASC will pay for individual purchases or deliveries of nonmetered fuel when the total annual contract or cost is over $500 at CAG A J and over $100 at CAG K and L post offices. As deliveries arrive, the postmaster or designee must do the following: 1 Ensure that designated delivery tickets show the unit price, quantity, and cost. 2 Check the unit price against the contract. 3 Keep and file delivery tickets by date of delivery until receipt of the billing invoice. 4 Keep post office and vehicle maintenance facility (VMF) tickets separate. Handbook F-1, November

12 831.2 Post Office Accounting Procedures Handling Nonmetered Fuel Submission 1 Staple related delivery tickets to the billing invoice. 2 Verify that the total of the delivery tickets is equal to the total amount of the billing. 3 Certify the vendor s invoices according to Postal Bulletin No , dated 8/10/89. 4 Submit to San Mateo ASC with the appropriate delivery tickets for payment. 832 Supplies and Services 1 Use Form 7334, Order, Invoice, Voucher, for transactions by contracting officers. 2 Inspect the goods received or the services rendered. 3 Have postmasters or other receiving officials sign and date the receiving report, copy 4, of Form Forward this copy immediately for payment to the San Mateo ASC, Attention: Miscellaneous Section (no purchase order form is necessary). 833 Purchasing Vehicle Service The San Mateo ASC field contracts II section pays for all contract-type purchases for motor vehicle parts and supplies, with one exception. Postmasters having VMFs are authorized to make local cash purchases of vehicle parts. Record purchases in AIC Claims for Accountable Financial Loss 841 Financial Liability When an accountable financial loss occurs and evidence establishes that the postmaster faithfully and conscientiously enforced Postal Service policies, programs, and procedures for managing the postal installation, the Postal Service will relieve the postmaster of liability for the amount of the loss. Should evidence prove the contrary, the Postal Service will charge the postmaster with the full amount of the loss. When a postmaster has been charged with a loss, the Postal Service may, on terms it believes just and expedient, compromise, release, or discharge in whole or in part the amount of the loss following the procedures in this subchapter. The decision of whether or not to make a financial claim against a postmaster under these regulations does not necessarily affect any decision to reassign or take disciplinary action against the postmaster. 312 Handbook F-1, November 1996

13 Accounting Service Center Activities Restriction on Claims for Loss 843 Terms File a claim for loss after it is determined that no postal employee is to be held responsible for the loss. It is recognized, however, that evidence could surface after a postmaster s claim for loss that could justify a money demand upon an employee. Adjudicating authority is defined as the management level designated to adjudicate claims for loss. The table below shows who is the adjudicating authority responsible for approving claims for loss. Headquarters Claims Adjudicating Authority All claims except as noted Chief Financial Officer below Philatelic Stamps Sales: Over $2,500 Stamp Acquisition and Distribution Manager $2,500 or less Philatelic Sales Manager Field Claims Adjudicating Authority If the District Manager Is Not the Postmaster All claims District Finance Manager Processing and Distribution Plants All claims District Finance Manager If the District Manager Is the Postmaster District post office: Over $3,500 Area Finance Manager $3,500 or less District Finance Manager Associate post offices: All claims District Finance Manager SFAP reporting offices: All claims District Finance Manager Handbook F-1, November

14 844 Post Office Accounting Procedures 844 Identifying the Type of Loss Once the type of loss is identified, an authorized Postal Service official enters the accounting information on PS Form 1412 as follows: If the type of loss is... Stamp Stock Burglary, robbery, theft. Natural disasters such as fire, flood, etc. Stamps by Mail loss. In-transit loss. Cash Loss Burglary, robbery, theft. Natural disasters, such as fire, flood, etc. Then an authorized Postal Service official... Audits the stamp stock inventory. Audits the daily financial transactions (money order sales and other services). Calculates the amount of loss, or uses the bank deposit slip as support for the amount of loss, or audits all accountable cash and stamp stock credits to calculate the amount of loss. And makes the accounting entry on PS Form Posts the amount of loss in AIC 767, Employee Stamp Stock Shortage. Posts the amount of loss in AIC 764, Employee Cash Shortage. 845 Initiating a Claim for Loss The installation head initiates a claim for loss using PS Form 2130, Claim for Loss, as follows: 1 Use the January 2004 edition of PS Form 2130 (see Exhibit 845). 2 Complete section I, Request for Claim for Loss, to identify the cause of loss. 3 Submit PS Form 2130 with supporting documentation to the district Finance manager for adjudication. 846 Documentation Documenting Burglary or Theft of Accountable Paper or Funds 1 Submit a claim for loss after the Inspection Service has ascertained the amount involved in the burglary or theft. 2 Attach a copy of the interim Inspection Service report to the claim. 3 Submit a statement by the employee responsible for the accountable paper or funds, detailing the circumstances under which the loss occurred. 314 Handbook F-1, November 1996

15 Accounting Service Center Activities Documenting Loss or Shortage in Official Remittance (Including Money Order Remittance Shortages) 1 Submit a statement by the employee, preparer, and witness who verified the remittance, explaining the procedures they used in preparing and dispatching the remittance. 2 Attach a copy of the letter reporting the loss to the Inspection Service. 3 Attach a copy of the debit memorandum from the bank notifying the post office of a shortage. 4 Attach a listing of all deposit shortages or overages reported by the bank for the unit involved during the previous 6-month period Documenting Loss of Accountable Paper in Transit 1 Submit a statement by the employee who had access to and was responsible for filling and dispatching accountable paper requisitions, detailing the procedures used. 2 Submit a statement by the employee who received and examined the stock, giving details of the partial shipment loss. 3 Forward copies of the correspondence between the post office and the stamps division. The correspondence must include detailed information regarding steps taken to locate the missing registered article. This is only for losses or shortages of stock involving a shipment from the Government Printing Office, Bureau of Engraving and Printing, U.S. Stamped Envelope Agency, or private contractor. 4 Attach a copy of the letter reporting the loss to the inspector in charge Granting Relief of a Money Demand for a Grievance or Arbitration Do the following for granting a relief of a money demand to (1) a bargaining unit employee through the grievance/arbitration process, or (2) a nonbargaining unit employee or postmaster under the provisions of ELM, sections 450 and 460: 1 Submit a copy of the grievance or arbitration decision. 2 Submit a brief description by the postmaster of the circumstances or events that led to the action that resulted in the grievance being filed. 3 Submit documentation showing the action taken by the postmaster (training, instruction, improved security, etc.), if appropriate. 4 Maintain adequate safeguards by following the procedures contained in this handbook to prevent further loss of postal funds as a result of a repetition of the facts involved in the particular case. Note: Do not use the claim for loss procedures for counterfeit bills. AIC 407, Counterfeit Bills, is used to clear counterfeit bill suspense items. Handbook F-1, November

16 847 Post Office Accounting Procedures 847 Adjudicating a Claim for Loss The adjudicating authority either allows or disallows the claim; completes PS Form 2130, section II, Adjudicator; and returns the form with the supporting documentation to the originating office Allowing Claims Adjudicating Authority The adjudicating officer or district Finance manager allows claims as follows: 1 Complete PS Form 2130, section II, Adjudicator, including the type of loss, amount of allowance, number of items, date adjudicated, signature, and office and mailing address. 2 Return PS Form 2130 with the supporting documentation to the originating Post Office for unit 1412 reporting Originating Office If the claim is allowed, the originating Post Office completes the claim for loss process as follows: 1 Complete section III, Post Office 1412 Entry, and include the reason code (see section , Reason Codes Used in Claim for Loss Process). 2 On PS Form 1412, enter the amount approved in the appropriate AIC to clear the original suspense entry issued and post the offset to AIC 647, Financial Differences Shortage. 3 Retain the approved PS Form 2130 and supporting documentation at the originating Post Office. 4 Upon approval, make the appropriate accounting entries on PS Form 1412 as follows: If the type of loss is... Stamp Stock Burglary, robbery, theft. Natural disasters such as fire, flood, etc. Stamps by Mail loss. In-transit loss. Cash Loss Burglary, robbery, theft. Natural disasters, such as fire, flood, etc. And the original claim for loss was posted... To AIC 767, Employee Stamp Stock Shortage. To AIC 764, Employee Cash Shortage. Then for the approved amount... Enter the approved amount in AIC 367, Employee Stamp Stock Shortage Cleared. Offset the amount to AIC 647, Financial Differences Shortage. Use the corresponding reason code on the receipt. Enter the approved amount into AIC 364, Employee Cash Shortage Cleared. Offset to AIC 647, Financial Differences Shortage. Use the corresponding reason code on the receipt. * Note: Locally perform the reconciliation of claim for loss amounts. 316 Handbook F-1, November 1996

17 Accounting Service Center Activities Reason Codes Used in Claim for Loss Process The following are the reason codes authorized for claim for loss: Code Reason/Explanation 01 Bank Discrepancy Discrepancy 03 Credit/Debit Card 04 Money Order 05 Stock Difference 06 Stamps by Mail 07 Burglary/Robbery 08 Fire/Flood 09 Grievance Unresolved 10 Grievance Settlement 11 Cash Transfer 12 Employee Credit Shortage 13 Other: (explanation) Disallowing Claims Adjudicating Authority The adjudicating officer or district Finance manager disallows claims as follows: 1 Complete PS Form 2130, section II, Adjudicator, and include the type of loss, amount of disallowance, number of items, date adjudicated, signature, and office and mailing address. 2 Include a brief explanation on PS Form 2130 to validate the disallowance. 3 Return the adjudicated PS Form 2130 and supporting documentation to the originating Post Office Originating Office When a claim is disallowed, in whole or in part, the installation head of the originating office takes action to clear the suspense items by collecting from the responsible individual. Handbook F-1, November

18 848 Post Office Accounting Procedures 848 Recovered Items Items that are recovered after submission and approval of the claim for loss, make the appropriate accounting entries on PS Form 1412 as follows: If the type of loss is... Stamp Stock Burglary, robbery, theft. Natural disasters such as fire, flood, etc. Stamps by Mail loss. In-transit loss. Cash Loss Burglary, robbery, theft. Natural disasters, such as fire, flood, etc. And the original claim for loss was posted... To AIC 647, Financial Differences Shortage. To AIC 647, Financial Differences Shortage. Then for the recovered amount... Enter the recovered amount of stamp stock into the unit s inventory using AIC 841, Stamps Received. Inform the Accounting Service Center of the recovered stamp stock by calling the Accounting Help Desk at SHARED ( ). The ASC reverses the original expense debited to the unit.s finance number expense account. Notes: If stamp stock is recovered in sealed packages or original cartons, it may be used as salable items. If the stamp stock is not recovered in sealed packages or boxes, handle it as stock to be destroyed. Enter the recovered amount of cash loss into AIC 247, Financial Differences. Overage. Offset the amount to AIC 752, Cash Remitted, as a banking deposit. 318 Handbook F-1, November 1996

19 Accounting Service Center Activities Exhibit 845 Exhibit 845 Form 2130, Claim for Loss Handbook F-1, November

20 Post Office Accounting Procedures This page intentionally left blank 320 Handbook F-1, November 1996