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39 CFR § 3050.28 - Monthly and pay period reports. 

---
identifier: "/us/cfr/t39/s3050.28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "39 CFR § 3050.28 - Monthly and pay period reports."
title_number: 39
title_name: "Postal Service"
section_number: "3050.28"
section_name: "Monthly and pay period reports."
chapter_name: "POSTAL REGULATORY COMMISSION"
subchapter_number: "F"
subchapter_name: "PERIODIC REPORTING, ACCOUNTING PRACTICES, AND TAX RULES"
part_number: "3050"
part_name: "PERIODIC REPORTING"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "39 U.S.C. 503, 3651, 3652, 3653."
regulatory_source: "74 FR 20850, May 5, 2009, unless otherwise noted."
cfr_part: "3050"
---

# 3050.28 Monthly and pay period reports.

(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.

(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;

(1) The report shall follow the formats as shown below.

Table 1—USPS Monthly Financial Statement

Month, Fiscal Year

[$ millions]

|  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Revenue: |  |  |  |  |  |  |  |  |  |  |
| Operating Revenue |  |  |  |  |  |  |  |  |  |  |
| Other Revenue |  |  |  |  |  |  |  |  |  |  |
| Total Revenue |  |  |  |  |  |  |  |  |  |  |
| Operating Expenses |  |  |  |  |  |  |  |  |  |  |
| Personnel Compensation and Benefits |  |  |  |  |  |  |  |  |  |  |
| Transportation |  |  |  |  |  |  |  |  |  |  |
| Supplies and Services |  |  |  |  |  |  |  |  |  |  |
| Other Services |  |  |  |  |  |  |  |  |  |  |
| Total Operating Expenses |  |  |  |  |  |  |  |  |  |  |
| Net Operating Income |  |  |  |  |  |  |  |  |  |  |
| Interest Income |  |  |  |  |  |  |  |  |  |  |
| Interest Expense |  |  |  |  |  |  |  |  |  |  |
| Total Net Income |  |  |  |  |  |  |  |  |  |  |
| Other Operating Statistics |  |  |  |  |  |  |  |  |  |  |
| Mail Volume (Millions) |  |  |  |  |  |  |  |  |  |  |
| Total Market Dominant Volumes |  |  |  |  |  |  |  |  |  |  |
| Total Competitive Product Volumes |  |  |  |  |  |  |  |  |  |  |
| Total Mail Volumes |  |  |  |  |  |  |  |  |  |  |
| Total Workhours (Millions) |  |  |  |  |  |  |  |  |  |  |
| Total Career Employees |  |  |  |  |  |  |  |  |  |  |
| Total Non-Career Employees |  |  |  |  |  |  |  |  |  |  |

Table 2—Mail Volume and Mail Revenue

Month, Fiscal Year

[Thousands]

|  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- |
| Market Dominant Products: |  |  |  |  |  |  |
| First Class: |  |  |  |  |  |  |
| Volume |  |  |  |  |  |  |
| Revenue |  |  |  |  |  |  |
| Periodicals: |  |  |  |  |  |  |
| Volume |  |  |  |  |  |  |
| Revenue |  |  |  |  |  |  |
| USPS Marketing Mail: |  |  |  |  |  |  |
| Volume |  |  |  |  |  |  |
| Revenue |  |  |  |  |  |  |
| Package Services: |  |  |  |  |  |  |
| Volume |  |  |  |  |  |  |
| Revenue |  |  |  |  |  |  |
| All Other Market Dominant Mail: |  |  |  |  |  |  |
| Volume |  |  |  |  |  |  |
| Revenue |  |  |  |  |  |  |
| Total Market Dominant Products: |  |  |  |  |  |  |
| Volume |  |  |  |  |  |  |
| Revenue |  |  |  |  |  |  |
| Total Competitive Products |  |  |  |  |  |  |
| Volume |  |  |  |  |  |  |
| Revenue |  |  |  |  |  |  |
| Total Operating Revenue: |  |  |  |  |  |  |
| Total Volume |  |  |  |  |  |  |

(2) [Reserved]

(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;

(d) National Payroll Hours Summary in electronic form (pay period);

(e) On-roll and Paid Employee Statistics (ORPES) (pay period); and

(f) Postal Service Active Employee Statistical Summary (HAT report) (pay period).

[74 FR 20850, May 5, 2009, as amended at 83 FR 49294, Oct. 1, 2018]