BOP Program Statement 2013.03 § 9

The deposit procedures set forth in this section have been developed in accordance with the

Treasury Financial Manual (TFM), Volume I, Parts 5 and 6.

a. Deposit Ticket. A Deposit Ticket, SF-215, must be used for all deposits. The deposit ticket

consists of an original copy and four carbon copies titled Memorandum, Depository, Agency, and

Confirmed. Sites are responsible for obtaining their own supply of SF-215’s.

The date placed on the SF-215 will be based on the cut-off time of the depository. (For example,

if the depository cut-off time is 2 p.m., any deposit delivered before 2:00 p.m. should have that

day s date placed on it. If the deposit is delivered after 2:00 p.m., it should have the next

business day’s date placed on it.) Deposits are made as late as possible prior to the cut-off time

in order to maximize deposit amounts.

A separate deposit ticket must be used for the deposit of Treasury checks. Treasury checks and

non-Treasury checks cannot be included on the same deposit ticket.

b. Types of Depositories

(1) General or Local Depositories. General or Local Depositories are commercial banks

authorized by Treasury to accept deposit tickets. Before using a General or Local Depository,

approval must be obtained from the Financial Management Service (FMS). The approval

procedures outlined in the TFM, Volume I, Part 5-4000, must be followed. The TFM may be

found on-line at www.fms.treas.gov/tfm/.

(2) Federal Reserve Banks. The use of a Federal Reserve Bank (FRB) will only be approved if

there is not a General or Local Depository available. The FRB will not accept walk-in deposits.

Deposits must be mailed using certified mail or delivered using an armored car

service.

c. Frequency of Deposits. Deposits will be made whenever total receipts reach $5,000. In

addition, a deposit must be made every Thursday and on the last business day of the month,

regardless of the amount on hand.

d. Check Endorsements. The endorsement of checks must include the following:

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■ The agency name.

■ The words “For Credit to the U.S. Treasury.”

■ The date of the endorsement.

■ The Agency Location Code (ALC).

If the deposit is mailed to an FRB, Treasury requires that the CASH-LINK Identification Number

(CIN) be used in place of the ALC in the check endorsement and in Block 3 of the SF-215. The

CIN is a nine-digit number assigned to each ALC by the Federal Reserve. To obtain your

location s CIN, contact the Department of Treasury point of contact for your area identified in

Appendix 3 of TFM, Volume I, Part 5-2000. The TFM may be found online at

www.fms.treas.gov/tfm/.

e. Copies of Support Documentation. All checks, money orders, and other negotiable

instruments must be copied (photocopy, microfilm, digital imaging, etc.) front and back before

they are submitted for deposit. The copies will serve as proof of receipt and can be used to

obtain replacements from the submitter if the deposit is lost or stolen while in transit.

f. Register of Collections. When a deposit ticket is prepared, the deposit ticket number must be

recorded in the Register of Collections, described in Section 8, clearing the outstanding amount

of receipts on hand.

g. Distribution of Deposit Ticket.

(1) Original Copy. The original copy is submitted with the deposit.

(2) Memorandum Copy. The memorandum copy is retained by the cashier for accountability.

(3) Depository Copy. The depository copy is submitted with the original copy with the

deposit.

(4) Agency Copy. The cashier uses the agency copy as a source document for entering the

accounting entries into the automated accounting system, then forwards the copy to the

accountant for back-up for the FMS-224 (formerly SF-224) submission.

When the cashier forwards the agency copy to the accountant, he/she also forwards the second

copy of the cash receipt (Section 7.a.) and any supporting documents that may have been

submitted with the remittances contained within the deposit.

(5) Confirmed Copy. The confirmed copy is originally submitted with the original and

depository copies in making the deposit; however, the General or Local Depository or Treasury

will return the confirmed copy once the deposit has been confirmed. The accountant will match

the confirmed copy to the corresponding agency copy and maintain both copies on file to prove

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deposit and confirmation.

h. Adjustments. If an error is discovered on a deposit ticket that has already been submitted,

the deposit cannot be recalled or corrected. The institution must contact the depository and the

depository will prepare either an additional deposit ticket for an increase or a debit voucher (see

below) for a decrease.

i. Debit Vouchers. In some circumstances, Treasury will refuse to honor a check that has been

submitted in a deposit. To show the charge back of funds to the depositor, Treasury will issue a

Debit Voucher, SF-5515. The Debit Voucher will be treated as a reduction to the deposits

recorded by the institution. The reduction will be recorded in the automated accounting system

and reported on the FMS-224 (formerly SF-224).

REFERENCES

Program Statements

P2013.02 Debt Management (12/31/07)

P4100.04 Bureau of Prisons Acquisition Policy (5/19/02)

P4400.05 Property Management Manual (5/26/04)

Other Policy

Treasury Financial Manual (TFM), Volume I

Treasury Manual of Procedures and Instructions for Cashiers

United States Code (USC), Title 31, Chapters 3321-3333

USC, Title 18, Chapter 3624

Code of Federal Regulations (CFR), Title 31, Part 208

ACA Standards

■ American Correctional Association 2nd Edition Standards for Administration of Correctional

Agencies: 2-CO-1B-05 and 2-CO-1B-06.

■ American Correctional Association 4rd Edition Standards for Adult Correctional Institutions:

4-4027, 4-4031, 4-4033, and 4-4034.

■ American Correctional Association 4rd Edition Standards for Adult Local Detention

Facilities: 4-ALDF-1B-02, 4-ALDF-1B-04, and 4-ALDF-1B-06.

BOP Forms

BP-114 Cash Receipt

BP-A0102 Verification of Cashier’s Cash

BP-A0109 Stock Record

BP-A0112 Prisoner’s Personal Funds and Cash Gratuities Voucher

BP-A0189 Release & Gratuity Information

Records Retention

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For guidance on records and information applicable to this program, see the Records and

Information Disposition Schedule (RIDS) on Sallyport.

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