Accountable Paper and Postal Funds – Pomona, CA, Main Post Office

The objective of this audit was to determine whether internal controls over accountable paper and postal funds at the Pomona Main Post Office were managed effectively. Accountability examinations include retail floor stock (stamps sold on the retail floor), unit reserve stock (stamps used to replenish those sold on the retail floor), cash credits (cash retained in drawers after daily deposit), and money orders. Inventory can be transferred between segments; therefore, all segments of inventory must be counted to ensure accuracy.