BOP Program Statement 2013.04 § 13

Part of effective cash management practices is the timely collection of outstanding receivables

and the accurate reporting of receivables to outside agencies. To aid in the BOP’s timely

collection and accurate reporting of accounts receivable and reimbursement receivables, each

institution is required to review the following general ledger accounts for all appropriations each

month:

■ 1310.10 Reimbursable Receivable – Federal/Billed

■ 1310.20 Reimbursable Receivable – Federal/Unbilled

■ 1310.30 Reimbursable Receivable – Other/Billed

■ 1310.40 Reimbursable Receivable – Other/Unbilled

■ 1310.50 Refund Receivable – Federal

■ 1310.51 Refund Receivable – Federal – Unbilled

■ 1310.60 Refund Receivable – Other

■ 1310.61 Refund Receivable – Employee Debt

■ 1310.63 Refund Receivable – Other – Unbilled

■ 1310.80 Accounts Receivable - Miscellaneous – Federal

■ 1310.81 Accounts Receivable – Trust Fund Billed Income Employee Organizations

■ 1310.82 Accounts Receivable – Trust Fund Billed Income Vending Machines

■ 1310.83 Accounts Receivable – Trust Fund Billed Miscellaneous Income

■ 1310.85 Accounts Receivable – Trust Fund Billed ITS Commissions

■ 1310.87 Accounts Receivable Miscellaneous Other

■ 1310.91 Accounts Receivable Trust Fund Unbilled Income Employee Organizations

■ 1310.92 Accounts Receivable Trust Fund Unbilled Income Vending Machines

■ 1310.93 Accounts Receivable Trust Fund Unbilled Miscellaneous Income

■ 1310.95 Accounts Receivable Trust Fund Unbilled ITS Commissions

■ 1340.10 Interest Receivable – Federal

■ 1340.20 Interest Receivable - Other

In addition, the Report of Reimbursements Billed and the Open Refund Receivables are to be

reviewed monthly for accuracy.

OMB, in OMB Circular A-129, dated January 2013, requires agency heads or their designees

to certify the accounts receivables for their organizations as reported on the Report on

P2013.04 5/19/2017 17

Accounts Receivable and Loans Receivable Due From the Public (SF 220-9). All CEOs and

Regional Directors are required to certify all accounts receivables for their locations annually.

The certification shall be required for balances each September 30 (Attachment A). With these

certifications, the Director, BOP, will certify total accounts receivable for the BOP to the

Assistant Attorney General, Department of Justice, with full knowledge that the accounts

receivable reported on the SF 220-9 are accurate.

The certification is required in October of each year after year-end close-out. The Central Office

will advise the field of the certification’s exact due date.