Single Drawer Accountability

1. Single Drawer Accountability • Day of conversion information • examples of corrections • how to enter into eMoves.

2. Single Drawer Accountability Conversion • Before you go: • Verify if the office has been transferred to the APO Postmaster. If it has not been then you will also have to conduct the Transfer of Accountability the same day. • Have access to NFS website entry to SDA Conversion Completion approved through eAccess. • Run Western Area Finance Office Snapshot and 247/647 Log on the RMPO Office. • Make up new Audit File Folder with PS Form 3368, 3369 and enough copies of PS Form 3294 to audit all accountabilities. • In the new Audit File put this information: • CO/WY District Policy-Audit Single Drawer Accountabilities once a quarter. • AFTER Conversion: • Overages go into AIC 239 & AIC 699 • Shortages go into AIC 639 & AIC 299 • Have accessible on your email the Money Order Log and PS Form 3902 that you can type into. (Also available on CO/WY Sox Compliance Website.) • Contact all parties (APO Postmaster & RMPO PMR) to set up a time. • Expect that this will take at least all the time the office is open especially if the office has multiple accountabilities and/or has been run by an inexperienced PMR. • Transfer Official who is the APO Postmaster cannot conduct the conversion of their RMPO from individual drawer accountability to “Single Drawer Accountability”. It is to be conducted by an outside Transfer Official.

3. Example #1 • PMR worked window before audit. • Overage found in PMR drawer • APO Postmaster covered window while PMR drawer audited. • Office used automated PS Form 3959. • Write PS Form 3544 receipts. • AIC 123 entry in eMoves-use 222 as receipt # to show that this was an automatic clearance of SDA Conversion overage.

4. Single Drawer Accountability Conversion PMR who worked window day of conversion original 1412 Ending Accountability

5. PMR Revised 1412 after auditing the drawer and closing out accountability. Overage entered into AIC 057 Actual Stamp sales Minus overage equals AIC 090 (negative stamp sales) to bring stamp stock up to amount counted AIC 840 – Beginning accountability. AIC 848 – Stamps as counted. AIC 852 - reflects stamps sold minus overage counted. AIC 853 is zero to close out accountability.

6. AIC 840 Beginning Accountability AIC 848 Stamps as counted. AIC 853 is zero to close out accountability. APO Postmaster 1412 (worked window after auditing their drawer so PMR could close out early). No stamp sales. Had there been stamp sales AIC 090 and AIC 852 would have entries. APO Postmaster had not worked window since drawer was issued so count was exactly what AIC 840 showed.

7. PS Form 3959: • Sum of two audited drawers returning to Main Stock • Total Office Accountability • Total Office Accountability shipped to Employees as “Single Drawer Accountability” • Main Stock is now at zero as with “SDA” there is no longer any Main Stock. • File all PS Form 3959 and 3958 with closing paperwork the day of conversion to be destroyed October 1, 2015. .00 .00

8. Unit 1412 & eMoves 1412 Day of conversion. • Net out all the overages and shortages after all counts are complete and post one entry on Unit 1412 and in eMoves • Clear the overage/shortage entry on the same day’s 1412. • Use 4 digit Unit ID number and office name when entering receipt in eMoves. • In the receipt portion of eMoves you will have to enter the original overage/shortage first to get a reference number to use for the clearing AIC receipt. • “If a large shortage is found in the office, research and clear the 647.” If shortage is more than $250. contact your District Finance Manager

9. Stamp Accountability Section: All the adjustments we have made are internal so the only entry is net stamps sold for the day. Actual ending accountability as counted. eMoves 1412 Day of Conversion— Net Overage: Total Office Overage Stamps sold minus total office overage equals amount in AIC 090 AIC 123 entry is the offset AIC for AIC 457 Employee Stamp Credit Shortage Cleared. The rest of the AIC entries are the normal day’s business. Disbursements: AIC 457 is to withdraw the overage entered into AIC 057 AIC 752 is actual amount deposited for day. AIC 762 is actual credit cards for the day. AIC 800 and AIC 400 must match.

10. 083 057 20.90 0299 (Office Name) SDA Conversion net overage For EIN Number use Office Unit ID (Last 4 digits of finance number. Use receipt number off of PS Form 3544 for entries into 057. Do this receipt first as it will generate a Reference Number which will be needed to clear using AIC 767.

11. 084 767 20.90 0299 (Office Name) SDA Conversion Choose reference number using this drop down box. Withdraw the net overage the same day entered into AIC 057 using AIC 767. Use receipt number from PS Form 3544 receipt.

12. 222 123 13-Miscellanous: Explain 20.90 0299 (Office name) SDA Conversion Use Receipt # 222 when clearing a overage foundduring SDA Conversion. This overage goes into AIC 123.

13. Example #2 • RMPO office had 5 accountabilities. • Excel spreadsheet to use to calculate overages/shortages. (attached to email or contact Joan.A.Mallon@usps.gov) • Previous overage in AIC 057 that needs to be cleared using existing reference #. Use receipt numbers from PS Form 3544 in eMoves for AIC 767 and AIC 123. • Net Shortage found during SDA Conversion is entered into eMoves first in AIC 767, then cleared using AIC 367 with reference number from the AIC 767 entry. • Use AIC 647 to offset AIC 367 using receipt #777 to signify this entry is for SDA Conversion clearance of shortage.

14. Conversion worksheet to use if several accountabilities to be audited. This office had distributed all stamps to the 5 drawers so there was no “Main Stock” but if they did have a main stock this worksheet would also calculate overages/shortages for it.

15. Beginning Accountability Adjusted stamps sold Actual ending accountability as counted. • Unit 1412 Day of Conversion to SDA • Previous overage to withdraw. • Shortage found during conversion to SDA. • Actual Stamps sold • AIC 400 and AIC 800 must match. Previous overage withdrawn using AICs 457 & 123. (when entering into eMoves use reference number already there in drop down box.) Total net shortage entered into AIC 767 which is offset by stamp sales. Clear the same day using AIC 367 and 647. In eMoves enter AIC 767 receipt first which will generate a reference number needed for AIC 367.

16. 084 767 .34 0299 Withdraw (Employee Name) previous overage Choose reference number using this drop down box. It will show the .34 overage beside the reference number. Withdraw the previous overage on SDA Conversion day using AIC 767. Use receipt number from PS Form 3544.

17. 91 123 13-Miscellanous: Explain .34 0299 Offset withdrawal ( Employee Name) previous overage. Use PS Form 3544 receipt number when clearing a previous overage because this overage was not the result of the SDA Conversion. Entry clearing an overage goes into AIC 123.

18. 092 767 9.51 0299 (Office Name) SDA Conversion net shortage For EIN Number use Office Unit ID (Last 4 digits of finance number. Use receipt number off of PS Form 3544 for entries into AIC 767. Do this receipt first as it will generate a Reference Number which will be needed to clear using AIC 367.

19. 093 367 13-Miscellanous: Explain 9.51 0299 (Office name) SDA Conversion #1223456 - $9.51 shortage Reference number generated when AIC767 receipt was entered. Use Receipt number from PS Form 3544 to clear net shortage same day as entered for SDA Conversion.

20. 777 647 13-Miscellanous: Explain 9.51 0299 (Office name) SDA Conversion Use Receipt # 777 when clearing a shortage foundduring SDA Conversion. This shortage goes into AIC 647.

21. Example #3 • Unit Cash Retained • Day put into AIC 753 it lowered Unit Stamp Accountability • Unit Cash Reserve-day this was established (even years ago) • Cash retained because not $100 to deposit. • Carries in AIC 353 as “Cash On Hand From Previous Report” • When actually deposited, put into AIC 752. • Does not impact stamp sales or AIC 853 the day it is deposited.

22. Cash retained example day one: When $100.00 was put into 753 the offset was a $100.00 in AIC 090. Which lowered AIC 853

23. Cash retained example Day 2: $100.00 that was in AIC 353 “Cash on Hand” is deposited today. AIC 752 and AIC 353 offset so it does not impact AIC 090 at all. No Change to AIC 853

24. Example #4 • SDA Conversion where the office had a previous entry in AIC 647 that needs cleared and an overage counted in the office. This resulted in a net shortage. • Clear the previous entry in AIC 647 using AIC 247 (use actual PS Form 3544 #.) $60.00 • The offset for the entry in AIC 247 is a negative stamp sale of $60.00. • Overage of 10.87 found when auditing accountabilities. Negative stamp sale of $-60.00 + 10.87 overage results in a net shortage of $49.13 which is entered into AIC 767. • Overage of $10.87 goes into AIC 090 as a negative stamp sale which is then moved over to AIC 852 and added to beginning accountability to bring up ending accountability to what was actually counted. • Because this net shortage was found during conversion to SDA we immediately clear using AIC 367 using the receipt from PS Form 3544 and offset with AIC 647 using receipt #777 to signify this entry is due to SDA Conversion.

25. SDA Conversion 1412-Previous Bank Shortage with overage in Accountability: Clear a previous AIC 647 Banking Shortage with an entry in AIC 247. Offsetting entry in 090 causes a negative stamp sale of $60.00 Net Shortage: $60.00 -10.87 =43.13 AIC 400 and 800 must match. Beginning Accountability. Amount of actual overage as counted. Actual ending accountability after SDA Conversion. SDA Conversion Net Shortage clearance in AIC 367 & AIC 647 as SDA offset. Net Shortage

26. 087 247 01-Bank Discrepancy 60.00 0299 Clear Bank Deposit Shortage (AIC 647) Offset previous banking shortage. This eMoves receipt is the AIC 247 entry clearing a previous bank shortage. Because this was not part of the SDA Conversion entries, use the Receipt number from PS Form 3544.

27. 088 767 49.13 0299 (Office name) SDA Conversion net overage For EIN Number use Office Unit ID (Last 4 digits of finance number. Use receipt number off of PS Form 3544 for entries into AIC 767. Do this receipt first as it will generate a Reference Number which will be needed to clear using AIC 367.

28. 089 367 13-Miscellanous: Explain 49.13 0299 (Office name) SDA Conversion #1223456 - $49.13 shortage Reference number generated when AIC767 receipt was entered. Use Receipt number from PS Form 3544 to clear net shortage same day as entered for SDA Conversion.

29. 777 647 13-Miscellanous: Explain 49.13 0299 (Office Name) SDA Conversion Use Receipt # 777 when clearing a shortage found during SDA Conversion. This shortage goes into AIC 647. It is not cleared unless you later find an overage related to this shortage

30. After SDA Conversion • Complete the SDA Conversion Checklist • Go to NFS website (Type NFS into address bar). • Click on “Office to SDA Conversion” • Complete Certification Form. • Leave copies of SDA Conversion Guide and F-101 SDA Changes with both the APO Postmaster and the RMPO PMR.

32. Any Questions, concerns, suggestions? • Contact: • Joan Mallon Postmaster Kiowa CO 80117 Office Phone: 303 621 2011 Cell Phone: 720 339 8834