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Table 14-1.óRecord of Audits, Reports and Inspections of Military Post Offices.
CHAPTER 14 POST OFFICE AUDITS, REPORTS, AND INSPECTIONS To determine business volume, check accuracy of records and the conduct of employees, private business firms  schedule  inventories  and  audits  at  periodic intervals.    By  analyzing  records  of  inventories  and audits,  a  corporation  can  determine  whether  the business   is   being   operated   efficiently   and economically.     The  USPS  also  requires  periodic inspections and audits of military post offices, which serves the same purpose. Audits, reports, and inspections are management tools  designed  to  ensure  correct  administrative  and operational  policies  of  the  Military  Postal  Service (MPS) are being adhered to.  A record and/or a copy of each audit, inspection, or other required report that is prepared becomes a part of the post office files. You must  be  able  to  locate  information  relating  to  these reports, so you should maintain a neat, orderly file of all  reports,  official  correspondence,  requisitions, instructions, and notices, etc. An audit or inspection of some aspect of your post office  operation  will  be  conducted  daily,  weekly, monthly, quarterly, and yearly (see table 14-1). In this chapter we will discuss the audits, reports, various  inspections,  and  records  required  to  be completed and maintained at Navy post offices. TYPES OF AUDITS Learning Objective:  Distinguish between the different types of postal audits. What  is  an  audit?   An  audit  is  an  inspection  of accounts,  including  financial  entries  recorded  on reports and records, which are checked for accuracy. The  quantity  of  each  denomination  of  stamps  and stamped paper on hand are counted to determine their cash value, money order funds and blank money order forms  are  verified  for  correctness,  and  if  applicable postage meter and stamp vending machine accounts are verified. There are three types of official audits that are conducted in an MPO.   The types of audits, the degree  of  frequency  when  each  is  performed,  who performs the audit, and what is audited are as follows: ∑   MONTHLY  AUDIT—An  audit  conducted  on each fixed or flexible credit stamp stock account advanced.    The  audit  is  unannounced  and  is conducted  by  two  or  more  members  of  the command monies audit board. During the monthly audit, all postal effects such as stamp stock, money order and postage meter accounts, and stamp vending machine accounts in custody of an MPC,  the  COPE,  and  reserve  custodian  must  be audited.   DD  Form  2259,  Report  of  Audit  of  Postal Accounts (for fixed credit accounts) or PS Form 3294, Cash  and  Stamp  Stock  Count  and  Summary  (for flexible  credit  accounts)  must  be  completed  on  the same   day. PS   Form   3368,   Stamped   Credit Examination Record, is used to record the results of all required audits. ∑   QUARTERLY  AUDIT—An  audit  conducted during the third month of each calendar quarter (March,  June,  September,  December). This audit  may  count  as  both  the  monthly  and quarterly audit and is conducted by two or more members of the command monies audit board. Quarterly audits are conducted in the same manner as  monthly  audits.    Audits  of  all  accounts  must  be completed on the same day using DD Form 2259, PS Form 3293 or PS Form 3294, as applicable for the type of account being audited, and documented on PS Form 3368. Quarterly  audit  results  are  required  to  be submitted to the NPFO San Diego. ∑   SPECIAL AUDIT—An audit conducted at the request  of  the  Commanding  Officer,  or  as required  by  DOD  or  DON  instructions.    One example  of  a  special  audit  is  a  CHANGE  OF COPE   AUDIT. This   audit   transfers   the responsibility  for  accountable  items  from  the outgoing  COPE  to  the  incoming  COPE.    The incoming and outgoing COPE and two or more members  of  the  monies  audit  board  must conduct this audit. There are other reasons when a special audit would be  required;  such  as  when  a  postal  clerk  has  been hospitalized,  is  missing,  or  absent  without  leave (AWOL). Special  audits  are  also  required  during postal investigations when funds are missing. 14-1

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