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Summary of ChangesHandbook F-101, Field Accounting ProceduresHandbook F-101, Field Accounting Procedures, has been updated with Postal Bulletin articles throughOctober 2013, as follows:The chapter,subchapter,part, appendix,or section titled was in PostalBulletinissuenumber with anissue dateof Chapter 13, Stamp Stock and Cash Credits13-7.1.1Establishing a Unit CashReserverevised to reflect the change inunit cash reserve policy.223687-25-1313-7.1.2Changes to Unit CashReservesrevised to reflect the change inunit cash reserve policy.223687-25-13Appendix C, ExhibitsExhibit C-5Cash Retained/Unit CashReserve Notification Letterdeleted obsolete exhibit.223687-25-13Exhibit C-6Cash Retained and UnitCash Reserve Listdeleted obsolete exhibit.223687-25-13revised to reflect the newcalculation for stamp stocklimits.223729-19-13revised to update the processfor handling spoiled andvoided money orders.2237510-31-13Chapter 11, Accountable Paper — Postal Retail Units11-3.4Stamp Stock LimitsChapter 10, Postal Money Orders10-5.1Postal Retail UnitProcedures

TransmittalLetterField AccountingProceduresHandbook F-101October 2013Transmittal Letter1.Explanation. Handbook F-101, Field Accounting Procedures, has been revised withupdated financial procedures for field units. This edition (October 2013) replaces theprior edition dated April 2013.2.Purpose. Handbook F-101 is an instrumental resource for consistent and standardizedprocesses on key field accounting activities. It serves as easy to use desk proceduresfor all field units to comply with Postal Service accounting policies defined inHandbook F-1, Accounting and Reporting Policy. By following the standard procedurescontained in this handbook, Postal Service employees can perform financialtransactions efficiently while creating consistent and accurate financial data.3.Availability. Handbook F-101 is available on the Postal Service Intranet on thePolicyNet Web site at http://blue.usps.gov/cpim, click HBKs. All prior versions ofHandbook F-101 are obsolete; please recycle all copies.4.Comments and Questions. Address any comments or questions on the content of thishandbook to:Revenue and Field AccountingU.S. Postal Service475 L’Enfant Plaza SW, Rm. 8831Washington, DC 20260-52425.Effective Date. This handbook is effective October 2013.Tim O’ReillyVice PresidentController

The following are U.S. Postal Service trademarks:APC , Automated Postal Center , Business Reply Mail , Certified Mail ,DineroSeguro , DMM , Express Mail , First-Class Mail , Forever Stamp , GlobalExpress Guaranteed , Office of the Inspector General , Post Office , Post OfficeBox , PostalOne! , Postal Service , Postmaster General, Priority Mail , Ready Post ,Registered Mail , Stamps by Mail , Sure Money , United States Postal Service , U.S.Postal Service , USPS , USPS.com , and ZIP Code.

ContentsSummary of Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .iTransmittal Letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .i1 About This Handbook . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11-1Who This Handbook Is For . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1-2What This Handbook Contains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21-3Why This Handbook Is Important . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42 Roles and Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52-1Headquarters Accounting Organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2-1.1Corporate Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2-1.2Accounting Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15552-1.2.1Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52-1.2.2Accounting Help Desk. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62-1.2.3Accounting Web Site. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62-1.2.4Field Finance Training Toolkit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62-2Accounting Data Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72-3Scanning and Imaging Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72-4Field Unit Managers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .82-4.1Daily Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .82-4.2Weekly Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .92-4.3Monthly Responsibilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .92-4.4Quarterly Responsibilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .102-4.5Semiannual Responsibilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .102-4.6Annual Responsibilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .102-4.7Separation of Duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .102-4.8Retail Roles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .113 Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .133-1Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3-1.13-2Employee Responsibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13133-1.1.1Priority Levels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .143-1.1.2Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14Postal Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3-2.1Identifying Postal Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Handbook F-101, October 20131414iii

Field Accounting Procedures3-2.2Controlling Funds During Operating Hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .143-2.3Storing Funds Overnight. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .153-2.4Using Cash Drawers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15Accountable Paper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .163-33-3.1Definition. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .163-3.2Security Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .163-3.3Lost Money Orders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .173-4Postage Meters and PVI Machines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .173-5Money Order Imprinters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .173-5.13-6Storing Money Order Imprinters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .173-5.1.1Lost Money Order Imprinters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .173-5.1.2Returning Money Order Imprinters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18Stamp Devices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .183-6.1Round Date Stamp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .183-6.2Aviation Mail Security Clearance Stamp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18Accountable Receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .193-73-7.1Using Accountable Receipt Forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .193-7.2Controlling Accountable Receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .193-7.3Controlling Spoiled or Voided Accountable Receipts . . . . . . . . . . . . . . . . . . . . . . . .193-7.4Obtaining Accountable Receipt Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19Duplicate Keys, Passwords, and Combinations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .203-83-8.1Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .203-8.2Securing Duplicate Keys, Passwords, and Combinations . . . . . . . . . . . . . . . . . . . . .203-8.2.1Using PS Form 3977 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .203-8.2.2Guidelines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .203-8.3Witness Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .223-8.4Keeping Inventory of Sealed PS Forms 3977. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .223-8.5Loss or Unauthorized Opening of PS Form 3977 Envelopes. . . . . . . . . . . . . . . . . . .223-8.6Conducting the Annual Examination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22Safe and Vault Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .233-93-9.1Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .233-9.2Safe Combination Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .243-9.3Master Keys . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .243-10 Building Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .253-10.1Safe or Vault Lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .253-10.2Doors and Windows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .253-10.3Counterline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .253-10.4ID Badges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .254 Unit Finance Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27iv4-1Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .274-26-Digit Finance Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .274-34-Digit Extensions (Unit ID) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28Handbook F-101, October 2013

Contents4-4Implementing Unit Finance Number Changes in Integrated Retail Terminals . . . . . . . . . . .4-4.1Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4-4.2Procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2828284-4.2.1Updating Supervisor Disks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .284-4.2.2Updating Clerk Disks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .294-4.2.3Updating Retail Consolidation Unit Disks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .295 Daily Financial Reporting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .315-1PS Form 1412, Daily Financial Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .315-2Electronic Money Order Voucher Entry System Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . .325-2.1eMoves — Retail Associate Closeout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .325-2.2eMOVES — Unit Closeout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .335-3Integrated Retail Terminal Units. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .355-3.1IRT — Retail Associate Closeout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .355-3.2IRT — Unit Closeout. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .365-3.3IRT — Disk Crash Closeout Contingencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .385-4Point of Service Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .425-4.1POS — Retail Associate Closeout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .425-4.2POS — Unit Closeout. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43Automated Postal Center Kiosks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .455-55-5.1Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .455-5.2Machine Service Manual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .465-5.3Responsibilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .465-5.3.1Servicing Employee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .465-5.3.2Site Supervisor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47Contract Postal Units. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .475-5.45-65-6.1Daily Financial Closeout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5-6.2Host Post Office Daily Financial Reporting Responsibilities . . . . . . . . . . . . . . . . . . .485-6.3Resolving PS Form 1412 Discrepancies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .495-6.4Correcting Differences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .506 Revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .516-1Postage Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47516-1.1Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .516-1.2Revenue Account Identifier Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .526-1.3Stamps by Mail. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .526-26-1.3.1Fulfilling Orders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .526-1.3.2Delivering Orders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .536-1.3.3Establishing That an Order Is Lost or Missing . . . . . . . . . . . . . . . . . . . . . . . . . .536-1.3.4Replacing Lost or Missing Orders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53Packaging Products. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .546-2.1Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Handbook F-101, October 201354v

Field Accounting Procedures6-2.2Revenue Account Identifier Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .546-2.3Quarterly Count and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .546-3Postage Validation Imprinter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .556-3.2Daily Startup Procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .556-3.3IRT–Clerk’s PVI Activity Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .556-3.4Resolving Differences When PVI and AIC 109 Do Not Match . . . . . . . . . . . . . . . . . .566-3.4.1POS Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .566-3.4.2IRT Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .566-3.5Mismatch Resolution Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .566-3.6Controlling PVI Labels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .576-46-3.6.1Blank PVI Labels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .576-3.6.2PVI Training Labels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57Postage Meters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .576-4.1Postal Retail Unit — Postage Meter Leasing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .576-4.1.1Adding Postage or Verification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .586-4.1.2Daily Meter Reporting and Closeout Requirements . . . . . . . . . . . . . . . . . . . . . .586-4.2Contract Postal Unit — Postage Meter Leasing . . . . . . . . . . . . . . . . . . . . . . . . . . . .586-4.3Postage Meter Resetting System Guidelines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .596-4.4Computerized Meter Resetting System Meter Guidelines . . . . . . . . . . . . . . . . . . . . .60Official Mail Accounting System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .606-56-5.160PostalOne! Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .606-5.1.2Non-PostalOne! Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .61Business Reply Mail, Postage Due, and Merchandise Return Service . . . . . . . . . . .616-5.2.1Daily Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Handbook F-101, Field Accounting Procedures, has been revised with updated financial procedures for field units. This edition (October 2013) replaces the prior edition dated April 2013. 2. Purpose. Handbook F-101 is an instrumental resource for consistent and standardized processes on key field accounting activities.

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