BOP Program Statement 2310.03 § 6

S&E Appropriation is a one-year appropriation providing funds for

salaries and operating expenses.

Funds are available for one year only, and may not be used beyond

the end of the fiscal year except for bona fide obligations

unrecorded at year-end or obligations appearing after the close

of a fiscal year (e.g. back pay awards).

— The S&E appropriation is a ¡general appropriation,¢

meaning that it normally funds all proper and necessary

Bureau expenses that are not specifically provided for

in other appropriations.

— The S&E funds may not be used for construction of new

facilities or new construction of any value or for

remodeling or renovations that exceed $10,000 at

existing facilities.

Normally, the S&E appropriation funds the following:

— training, supplies, and travel,

— purchase of office furniture and furnishings (including

carpet),

— maintenance and repairs of existing facilities

including, alterations, remodeling, and equipping

(structurally installed equipment) of existing

facilities when the cost is $10,000 or less,

— minor improvements for which property records are not

required and are $10,000 or less,

— purchase of all vehicles, in compliance with the

Facilities Operations Manual,

— re-surfacing an existing road that costs $10,000 or

less, and

— boiler and generator repair that costs $10,000 or less.

PS 2310.03

7/13/2000

Page 3

In limited instances, with specific approval, maintenance and

repairs which exceed $10,000 may be funded from the S&E

appropriation when emergency circumstances necessitate such

expenditures in order to address immediate threats to institution

security and/or safety.

— The Regional Director must approve or deny use of S&E

funds for maintenance and/or repairs for above items

costing between $10,001 and $50,000.

— The Assistant Director for Administration at the

Central Office must approve or deny requests to use S&E

funds for such items that exceed $50,000. Projects and

costs must be considered in their entirety when

determining the appropriate approval level.

Approval documentation must be retained at the requesting site.

Capitalization Criteria. It is the responsibility of Bureau

sites to ensure items are properly capitalized as personal or

real property. Major Work Orders funded by S&E must be monitored

carefully to ensure items are capitalized promptly and as

required by the Program Statement on Accounting for Real Property

and Depreciation.