This interim report presents the results of our self-initiated audit of the efficiency of selected processes at the Stone Mountain Post Office in Stone Mountain, GA (Project Number 22-124). This audit was designed to provide U.S. Postal Service management with timely information on potential financial control risks at Postal Service locations. The Stone Mountain Post Office is in the Georgia District of the Southern Area. We judgmentally selected the Stone Mountain Post Office for our audit.
Objective, Scope, and Methodology
Our objective was to review cash, inventory, daily reporting activities, clock ring errors, and employee separations processing at Stone Mountain Post Office.
To accomplish our objective, we reviewed data regarding inventories, daily reporting activities, clock ring errors, and employee separation to identify at risk transactions.
We did not review city or rural carriers. We conducted physical counts of all cash, stamp, and money order inventories, reviewed stamp transfers, and evaluated selected internal controls. We also observed daily closing procedures, traced selected transactions to source documentation, and interviewed unit personnel. We determined the cause of clock ring errors and the steps taken to resolve them. We also reviewed compliance with procedures for separated employees, including timely suspending system access and collecting and protecting accountable property. We discussed our observations and conclusions with management on July 8, 2022, and included their comments where appropriate.
The Stone Mountain Post Office is one of three post offices the U.S. Postal Service Office of Inspector General (OIG) reviewed during the week of May 2, 2022.2
We visited the Atlanta Main, Marietta Main, and Stone Mountain post offices. We issued this interim report to provide the Postal Service with timely information regarding the conditions we identified at the Stone Mountain Post Office. We will issue a separate report that provides the Postal Service with the overall findings and recommendations for all three post offices. See Appendix A for additional information about this audit.