{"data":{"id":"us/39-cfr-3050.28","jurisdiction":"us","citation":"39 CFR 3050.28","heading":"Monthly and pay period reports.","body":"(a) The reports in paragraphs (b) through (f) of this section shall be provided within 15 days of the close of the relevant period or as otherwise stated.\n(b) Monthly Summary Financial Report on the 24th day of the following month, except that the reports for the last months of Quarters 1, 2, and 3 of the fiscal year shall be provided at the time that the Form 10-Q report is provided and the report for the last month of Quarter 4 of the fiscal year shall be provided at the time that the Form 10-K report is provided;\n(1) The report shall follow the formats as shown below.\nTable 1—USPS Monthly Financial Statement\nMonth, Fiscal Year\n[$ millions]\nCurrent Period Year-to-Date\nActual Plan SPLY % Plan Var % SPLY Var Actual Plan SPLY % Plan Var % SPLY Var\nRevenue:\nOperating Revenue\nOther Revenue\nTotal Revenue\nOperating Expenses\nPersonnel Compensation and Benefits\nTransportation\nSupplies and Services\nOther Services\nTotal Operating Expenses\nNet Operating Income\nInterest Income\nInterest Expense\nTotal Net Income\nOther Operating Statistics\nMail Volume (Millions)\nTotal Market Dominant Volumes\nTotal Competitive Product Volumes\nTotal Mail Volumes\nTotal Workhours (Millions)\nTotal Career Employees\nTotal Non-Career Employees\nTable 2—Mail Volume and Mail Revenue\nMonth, Fiscal Year\n[Thousands]\nCurrent Period Year-to-Date\nActual SPLY % SPLY Var Actual SPLY % SPLY Var\nMarket Dominant Products:\nFirst Class:\nVolume\nRevenue\nPeriodicals:\nVolume\nRevenue\nUSPS Marketing Mail:\nVolume\nRevenue\nPackage Services:\nVolume\nRevenue\nAll Other Market Dominant Mail:\nVolume\nRevenue\nTotal Market Dominant Products:\nVolume\nRevenue\nTotal Competitive Products\nVolume\nRevenue\nTotal Operating Revenue:\nTotal Volume\n(2) [Reserved]\n(c) National Consolidated Trial Balances and the Revenue and Expense Summary on the 24th day of the following month, except that the reports for the last month of Quarters 1, 2, and 3 of the fiscal year shall be provided at the time that the Form 10-Q report is provided and the report for the last month of Quarter 4 of the fiscal year shall be provided at the time that the Form 10-K report is provided;\n(d) National Payroll Hours Summary in electronic form (pay period);\n(e) On-roll and Paid Employee Statistics (ORPES) (pay period); and\n(f) Postal Service Active Employee Statistical Summary (HAT report) (pay period).","path":["Title 39—Postal Service","CHAPTER III—POSTAL REGULATORY COMMISSION","SUBCHAPTER F—PERIODIC REPORTING, ACCOUNTING PRACTICES, AND TAX RULES","PART 3050—PERIODIC REPORTING"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-39.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:51Z","sha256":"0f62c728902aea137348ba5bfe15633f43536bda7f76061f893ac1cbffa481c3","source_id":"us-cfr","stale":true,"prev":"us/39-cfr-3050.27","next":"us/39-cfr-3050.30"},"notice":"GroundRules: Original legal text. Not legal advice."}