Efficiency of Selected Processes – Atlanta Main Post Office, Atlanta, GA
Background
This interim report presents the results of our self-initiated audit of the efficiency of selected processes at the Atlanta Main Post Office (MPO) in Atlanta, GA (Project Number 22‑122). This audit was designed to provide U.S. Postal Service management with timely information on potential financial control risks at Postal Service locations. The Atlanta MPO is in the Georgia District of the Southern Area. We judgmentally selected the Atlanta MPO for our audit.
Objective, Scope, and Methodology
Our objective was to review cash and stamp inventories, daily reporting activities, clock ring errors, and employee separations at the Atlanta, GA, MPO.
To accomplish our objective, we reviewed data regarding inventories, daily reporting activities, clock ring errors, and employee separations to identify at risk transactions. 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 causes for issues identified with cash and inventory, daily reporting activities, clock ring errors, and employee separations and the steps taken to resolve them. We discussed our observations and conclusions with management on July 8, 2022 and included their comments where appropriate.
The Atlanta MPO is one of three post offices the U.S. Postal Service Office of Inspector General (OIG) reviewed during the week of May 2, 2022. We issued this interim report to provide the Postal Service with timely information regarding the conditions we identified at the Atlanta MPO. 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.