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booklets are criss-crossed to avoid having an
extra stamp booklet dispensed in error.
To process shortages to Postmaster, San Francisco,
NPFO San Diego will complete the following:
Report shortages of up to $49.99 in the
disbursement section of PS Form 1412-B using
AIC 621, Vending Machine Shortage. This will
be added into the cash remitted and reduces
accountability.
Submit a letter of explanation for the shortage
submitted by the COPE.
Submit any foreign coins for refund to the
Postmaster, San Francisco.
Request refunds for shortages of $50 or more in
the disbursement section of PS Form 1412-B
using AIC 761, Vending Machine Shortages. A
letter of explanation will be attached to the PS
Form 1412-B.
For post offices with Flexible Credit accounts
using UNISYS III computers, the following
procedures apply:
Accountability of the Vending Machine must be
assigned to a Clerk’s Disk.
– If an overage exists, the Clerk’s Disk for
vending machine is used and the amount of
the overage recorded in AIC 175, Vending
Machine Overage. The IRT will record the
total cash required in AIC 752. This will bring
the vending machine account back into
balance, and no further adjustment is
necessary.
The Clerk’s Disk for vending
machine is consolidated along with all other
clerk disks during the normal daily close out.
– If a shortage of $20 or less exists the Clerk’s
Disk for vending machine is used, and the
amount of the shortage recorded in AIC 621
(shortages less than $20). The amount of the
shortage is then entered in AIC 096 Stamp
Vending Sales. This will bring the vending
machine account back in balance and no
further adjustment is necessary.
– If the shortage is over $20, the shortage is
recorded on the Clerk’s Disk in AIC 767. AIC
767 will automatically record an increase to
postage sales, which will bring the vending
machine accountability back into balance.
This will generate a FAM. To clear the FAM
there are two options:
Option 1 - If the clerk is held financially
responsible for the shortage, the money paid by
the clerk is recorded in AIC 367 on the any
clerk disk. Recording the payment on a clerk’s
disk will generate a receipt for the employee.
Option 2 - If the clerk is not held financially
responsible for the shortage, the COPE must
submit in writing a request for a “Claim for
Loss” to USPS Accounting Services. The
request must include a statement from the
clerk as to why he or she should not be held
liable for the loss, a statement from the COPE
attesting that the clerk performed his or her
duties properly and a copy of the count sheet.
Reasons that are acceptable are theft from the
machine that the clerk had no control over, a
malfunction, i.e., jackpotting, or excessive
customer claims. Claims for Loss (refer to
USPS HBK F-1 section 84).
PREPARING PS FORM 3294 FOR
FLEXIBLE CREDIT ACCOUNTS
When conducting a flexible credit audit, the auditor
completes PS Form 3294, Cash and Stamp Stock Count
and Summary (see figures 14-6 through 14-9).
A
separate PS Form 3294 will be completed for each
account audited. Complete PS Form 3294 as follows:
Heading
Step 1. Type of Accountability: (MPC’s will check
Stamp Credit and COPE’s and PFO’s will check Main
or Reserve Stock).
Step 2. Name of Employee, Clerk ID No., Unit Name,
Unit ID No., and Date of Examination.
Cash and Cash Items on Hand
Step 1. Count each type of currency ($100, $50, etc.)
and enter the number in the quantity column. Multiply
the quantities by the denominations and enter the results
in the amount column. Total the amount column and
enter the result in line 26, total cash.
Step 2. Enter the total amount of government checks to
line 28, paid money orders to line 29, travelers checks to
line 30, and credit/debit/PPC card receipts to line 31.
Step 3. Total lines 27 through 32 and enter the
result to line 33, Total Cash and Cash Items on Hand
and place in line 1, column II, Total Cash and Cash
Items on Hand.
14-10
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