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Add Back Paid Out Items (Disbursements)
Step 1. Enter any cash paid out shown by receipts in
lines 2 through 5, column I. Total them and enter the
result in line 5, column II. Add lines 1 and 5, column II.
Enter the result in line 6, column II, “Cash That was
Available Before Paid Outs.”
Less Cash Represented by Accountability Items
Other Than Stamp Stock (Receipts)
Step 1. Enter total amount of money order vouchers to
line 7, total amount of COD Tags to line 9, total amount
of Customer Meters (PS Forms 3603’s) to line 10, total
amount of Post Office meters/PVI, (PS Form 3602-PO
and current reading) to line 11, total amount of Retail
Packaging Products to line 13. Total lines 7 through 16,
column I. Enter the result to line 16, column II. Subtract
line 16, column II from line 6, column II, and enter the
result in line 17, column II. This amount may exceed the
maximum authorized cash portion of the clerk’s stamp
credit as a result of stamp sales.
Stamp Count
Step 1. Count each item of stock and enter the number
in the appropriate block on pages 2 and 3 (figures 14-7
and 14-8).
Step 2. Multiply the total number of each item by its
face value.
Step 3. Count and multiply redeemed stock consisting
of stamped cards, stamped envelopes, aerogrammes,
and U.S. international reply coupons by the applicable
redemption rate. Enter the results to the appropriate
block, by type and total the amount.
Step 4. Total all blocks on pages 2 and 3 of PS Form
3294 and enter the results of the stamp stock counted on
line 18, column I.
Step 5. Enter amount from PS Form 17, showing stock
in transit from the COPE, to the PFO/NPFO to line 20,
column I. Verify the validity of PS Form 17 with the
source of stock.
Step 6. Total lines 18 through 20, column I, and enter on
line 20, column II.
Total Cash and Stamp Stock
Step 1. Add lines 17 and 20, column II, and enter the
Total Cash and Stamp Stock on line 21, column II.
Step 2. Enter the Opening Balance Stamps, AIC 840, or
Cash Retained, AIC 353 to line 22, column II.
Step 3. Subtract line 22 from line 21, column II and
enter the difference to line 23, column II.
Step 4. Enter the Amount of Tolerance for this Credit on
line 24. Tolerance should be 1% of the amount listed on
the last PS Form 1412-B.
Step 5. If the amount of difference exceeds the tolerance
and the parties involved cannot agree with the count,
recount the stamp credit account at the request of the
clerk. After you have established the amount of overage
or shortage, bring the stamp account into balance.
If there is a shortage, report it in “Suspense
Adjustment” to the column marked action taken
on line 25.
For an overage amount exceeding the tolerance,
report it in the “Trust” to the column marked
action taken on line 25.
Step 6. Darken block lower right-hand corner. Enter the
date and amount of credit listed on the previous PS Form
1412-B.
Inventory of Employee’s Credit Containers
(Annually)
Step 1.
The COPE or Finance Supervisor usually
manages information contained on page 4 (see figure
14-9).
Step 2. The auditor shall inventory all cash drawers,
stamp cabinets, safe compartments, envelope drawers,
and capital/sensitive equipment listed on PS Form 1590,
Supplies and Equipment Receipt.
Summary of Main/Reserve Stock Accountability
Step 1. Enter the total of stamp stock from pages 2 and 3
to page 4 under Summary of Main/Reserve Stock
Accountability. For a COPE or PFO account, indicate
whether PS Form 3295 was correct or has been
corrected. If applicable, enter Stamp Stock per PS Form
3958. Enter the difference, whether over or short, and
the action taken.
Verification of Accountable Forms
Step 1. From the office file of the last PS Form 1412-B
submitted by the COPE, record the last numbered
receipt issued from PS Form 1538, 3210, 3544, 3582-C,
3602-PO, and 3603 from the receipt controls section.
Verification of Money Orders
Step 1. Inspect blank domestic money orders to ensure
they are being sold in sequence.
Verification of PS Forms 3977 (Semi-Annually)
Step 1. Verify PS Form 3977, Duplicate Key Envelope.
For COPE’s and PFO’s, ensure signatures are current
and envelopes are sealed and postmarked.
14-13
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