Transcript Single Drawer Accountability conversion 1412s updated

Single Drawer Accountability
• Day of conversion information
–examples of corrections
–how to enter into eMoves.
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:
–
AFTER Conversion:
»
Recording Count Overages
Record the full amount of the overage in AIC 222.
AICs 699 & 843 will auto-post in eMOVES on the Unit PS Form 1412 to adjust the accountability (AIC 853).
»
Recording Count Shortages
Record the full amount of the shortage in AIC 622.
AICs 299 & 849 will auto-post in eMOVES on the Unit PS Form 1412 to adjust the accountability (AIC 853).
–
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.
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.
Single Drawer
Accountability
Conversion
PMR who worked window
day of conversion
original 1412
Ending
Accountability
PMR Revised 1412 after
auditing the drawer and
closing out accountability.
AIC 840 – Beginning
accountability.
AIC 848 – Stamps as
counted.
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 852 - reflects
stamps sold minus
overage 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.
AIC 840 Beginning
Accountability
AIC 848 Stamps as
counted.
AIC 853 is zero to clos
out accountability.
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
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. call your District Finance
Manager
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.
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.
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 40
must match.
083
0299
057
20.90
(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.
084
0299
767
20.90
(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.
222
0299
123
20.90
13-Miscellanous: Explain
(Office name) SDA Conversion
Use Receipt # 222 when clearing a overage found during SDA
Conversion. This overage goes into AIC 123.
Example #2
•
•
•
•
RMPO office had 5 accountabilities.
– Excel spreadsheet to use to calculate overages/shortages. (attached to
email or contact [email protected])
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.
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.
Beginning
Accountability
Unit 1412 Day of
Conversion to
SDA
•Previous overage
to withdraw.
•Shortage found
during conversion
to SDA.
•Actual Stamps
sold
Adjusted stamps
sold
Actual ending
accountability as
counted.
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.
•AIC 400 and AIC
800 must match.
In eMoves enter AIC
767 receipt first which
will generate a
reference number
needed for AIC 367.
084
0299
767
.34
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.
91
0299
123
.34
13-Miscellanous: Explain
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.
092
0299
767
9.51
(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.
093
0299
367
9.51
13-Miscellanous: Explain
(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.
777
0299
647
9.51
13-Miscellanous: Explain
(Office name) SDA Conversion
Use Receipt # 777 when clearing a shortage found during SDA
Conversion. This shortage goes into AIC 647.
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.
Cash retained
example day
one:
When $100.00
was put into
753 the offset
was a $100.00
in AIC 090.
Which lowere
AIC 853
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
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.
SDA Conversion
1412-Previous
Bank Shortage
with overage in
Accountability:
Beginning
Accountability.
Amount of
actual overage
as counted.
Actual ending
accountability
after SDA
Conversion.
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
SDA
Conversion Ne
Shortage
clearance in
AIC 367 & AIC
647 as SDA
offset.
Net Shortage:
$60.00
-10.87
=43.13
Net Shortage
087
0299
247
60.00
01-Bank Discrepancy
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.
088
0299
767
49.13
(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.
089
0299
367
49.13
13-Miscellanous: Explain
(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.
777
0299
647
49.13
13-Miscellanous: Explain
(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
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.
Any Questions, concerns, suggestions?
•
Contact:
– Joan Mallon
Postmaster
Kiowa CO 80117
Office Phone: 303 621 2011
Cell Phone: 720 339 8834