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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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