serial numbers are accounted for, that cashed money
order serial numbers do not repeat from one report to
another, and that registered dispatch numbers match
those that are annotated on the attached PS Form 3806,
Receipt for Registered Mail. At overseas commands
that send money order reports by Express Mail, the
auditor must check the Express Mail number on the
post office copy of PS Form 6019 against the copy of
the USPS Label 11-B attached to the report.
Auditing Postage Meter Accounts
In some instances window clerks may also use a
postage meter, in addition to a fixed credit, to conduct
window transactions. The funds must be separated
before auditing the fixed credit portion. The amount of
funds generated from use of a postage meter is
determined by subtracting the current ascending and
descending readings shown on the postage meter from
those shown on the clerks copy of PS Form 3602-PO.
The funds are then withdrawn from the clerks fixed
credit and set aside until the audit is completed. Once
verified the auditors will record the amount in the
Postage Meter Account section on DD Form 2259.
Verification of PS Form 1590
When the auditors have completed their count of
the entire fixed credit for the MPO, a verification
should be conducted of all capital equipment assigned
to the MPO which was receipted for on PS Form 1590,
Supplies and Equipment Receipt. All items listed on
PS Form 1590 should be sited. Any missing items will
be reported as a postal offense or loss as outlined in the
DOD Postal Manual, Volume 1.
AUDITING STAMP VENDING MACHINES
Audits of all SVMs will be conducted during the
monthly audit using PS Form 3293, Retail Vending
Credit Examination (see figures 14-4 and 14-5), and
the results recorded on PS Form 3368, Stamp Credit
Examination Record. A separate form will be used for
each SVM account. The serial number of the SVM
audited must be entered in the Remarks section of PS
Form 3293. All SVMs have a tolerance of $20.00.
For fixed credit accounts any overages discovered
at the time of the audit shall be held for a period of 3
days before remitting to the NPFO San Diego. This
procedure allows the customers, who may be due a
refund, the time necessary to request reimbursement.
If a refund is made to a customer, PS Form 3293 is
annotated in the Remarks section and a correction
made to the overage amount.
procedures for processing overages and shortages are
specific to fixed credit accounts:
· Overages. COPEs will submit all overages to
NPFO San Diego, who in turn will submit it with
PS Form 1412-B, Daily Financial Report to
Postmaster, San Francisco. Overages will be
submitted with a letter listing the location of and
name of person responsible for the SVM and
name of auditor if overage was discovered
during a monthly or quarterly audit.
· Shortages. The COPE will submit a letter of
explanation for shortages to include the amount;
name of individual who filled the SVM; serial
number, and location of the SVM. The letter will
be signed by the COPE and Auditor of the SVM.
The COPE must send the letter to NPFO San
Diego with a completed PS Form 17, listing
replacement stock equal to the shortage. The
return stamp portion of the PS Form 17 will
note the shortage letter as a reference and the
amount of the shortage. NPFO San Diego will
use the PS Form 17 to forward stock to replace
the SVM shortage.
The COPE may use this method for the loss of
funds due to foreign coins. Send all foreign
coins by registered mail along with a list
indicating location of the SVM and value of
coin(s) (take credit of only up to the amount
required to balance the fixed credit of the
To process overages to Postmaster, San Francisco,
NPFO San Diego will complete the following:
· Submit overages on PS Form 1412-B using AIC
175, Vending Machine Overages, as a separate
entry in the receipt section.
A letter of
explanation for the overage will be attached to
PS Form 1412-B.
Any SVM that has an overage in two
consecutive audits must be taken out of
service and a replacement module requested.
The counter system on the modules records
the current number each time the SVM is
filled. This enables you to determine how
many books were issued, how many are
remaining, and the amount of cash received
during the audit. Caution should be taken
when filling the SVM to ensure that stamp