US · guidance
BOP Program Statement 3721.07 § 11
REGISTERS
a. Registers or spread sheets must be maintained to record all collections and disbursements.
They may be maintained either manually or using computerized software. The registers will be
maintained separately for collections and disbursements or in a manner which identifies and
distinguishes collections and disbursements. The register must also be a cash flow statement and
must always reflect the current funds on deposit in the bank account.
The registers should have multiple columns with appropriate headings such as, “non-alcoholic
beverage sales,” “candy sales,” “dues,” etc. Additionally, there must be separate columns for
3721.07 3/19/2026 PROPERTY OF US GOVERNMENT 8
each class of vending machine receipts. Provisions must be made in the collections sections to
indicate the dates and the amounts of bank deposits.
b. These registers must be totaled monthly, with the resulting figures used to provide a current
cash balance which will be reconciled with the transaction log and monthly bank statement
balances. The totals of individual columns may be used to compile information for the required
profit and loss statements.
History
PS 3721.07 dated 2026-03-19
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
ebc1dbb20a915933f7c61a2c6484e003723d441e318e6b94afa96f53583bddaa
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