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Auditing Fixed and Flexible Credit Accounts
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Postal Clerk - Military guide to working in a post office
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Figure 14-2.—An example of a completed DD Form 2259 (MPC) (Front)
credit account, the COPE remits overages to the NPFO by check along with a copy of the audit. For flexible credit accounts, the COPE provides the clerk with a PS Form 1096, then adjusts the clerks account using the “trust” function of the account. ·   Shortages, to include the amount of tolerance, are replaced by the postal finance clerk at the time of the audit.   The COPE will provide the clerk with a receipt for the amount. With flexible accounts, an additional procedure is required by the  COPE,  the  restitution  will  be  documented using the “suspense” function. ·   Under certain circumstances, an overage in one clerk’s  credit  may  offset  a  shortage  in  another clerk’s  credit. The  transfer  of  funds  will  be documented using PS Form 1096, prepared and signed by the receiving clerk, and provided as a receipt to the clerk relinquishing the funds.  This can only be done when the auditor has proof the two clerks exchanged money or stamp stock. ·   During audits, individual credit accounts do not require re-auditing when a shortage or overage exists  within  tolerance  limits. Carry  these differences forward to the next audit.  However, if  the  individual  being  audited  requests  a re-audit, the auditor shall comply.  If the re-audit agrees with the original audit no further audits are required. PREPARING DD FORM 2259 FOR FIXED CREDITS When conducting an audit, the auditor completes DD  Form  2259,  Report  of  Audit  of  Postal  Accounts (see figure 14-2 and 14-3).  A separate DD Form 2259 will  be  completed  for  each  account  audited. The auditor  completes  DD  Form  2259  (front  side)  as follows: Block 1:  Enters the unit’s address. Block  2:   Checks  the  appropriate  box  for  the  type  of audit being conducted. Block 3:  Enters the time and date of the audit (six-digit YR, MO, DAY). Block 4:  Enters the name (last, first, middle initial) and paygrade of the person being audited and of the auditor. Block 5:  Enters the total amount that the person being audited is accountable for as listed in the credit amount block of PS Form 3369. Block  6: Completes  this  section  after  counting  the entire fixed credit.  The blocks correspond to the results on the back of the form. If applicable, the auditor checks the  overage/shortage  block  according  to  the  audit results and lists the amount of overage or shortage next to the dollar sign. Block 7:  The money order account section must always be checked and if money orders are in the custody of the clerk being audited, the serial numbers (first and last) must be recorded.  Money orders must be individually checked  to  ensure  all  blank  money  order  forms  are accounted for. Block 8:  If a postage meter is in the custody of the clerk being  audited,  the  auditor  verifies  the  beginning  and ending ascending and descending numbers (records in the  remarks  section),  indicates  ending  amount,  and ensures the funds are accounted for. Block  9: Completes  the  remarks  section  with information  given  in  special  instructions  (refer  to  the NPFO Handbook chapter 3). Block 10:  The signature of the individual being audited and of the two auditors must be in this block. The  auditor  completes  DD  Form  2259  (reverse side) as follows: Block 1:  Lists the quantity, denomination, and value of all stamps in the stamp stock of the clerk being counted. Block 2:  Lists the quantity, denomination, and value of all cash counted. Block 3:  If a stamp requisition (PS Form 17) has been submitted and not received, then the auditor indicates the requisition number, date dispatched, check number, and the value of the requisition as shown on the file copy of PS Form 17. Auditing Money Order Accounts A  postal  clerk  conducting  window  transactions may be selling money orders.  An audit of funds from these sales must also be conducted.   This is done by totaling  the  amount  shown  on  the  money  order vouchers  and  the  amount  of  fees  charged,  then subtracting paid money orders, if any.  The clerk must make up any shortage in the money order fund and any overages  must  be  collected  using  PS  Form  1096. Tolerance  limits  do  not  apply.   The  required  data  is recorded on DD Form 2259 by the auditors. Auditors  will  also  verify  money  order  reports  to ensure that money order serial numbers are in sequence from one report to the next, that spoiled money order 14-6

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