BOP Program Statement 4240.02 § 2

42 U.S.C. § 8256 allows Federal agencies to use funds received as energy-saving initiative

rebates or incentives to further increase energy efficiency, conserve water, or manage electricity

demand.

All utility rebates or incentives received as part of an energy-saving initiative are processed in

the automated accounting system as reimbursements. The Reimbursement Control Number

(RCN) of ‘ENGY’ is used when processing the collection entry. Since these collections are

processed as reimbursements rather than refunds, institutions will not have access to the funds.

The Budget Execution Branch, Central Office, will monitor the collection of funds and

redistribute them in accordance with the USC.

Follow the guidelines in the Program Statement Accounting Management Manual for

processing entries in the automated accounting system for annual estimated amounts of

collection and accounts receivables for collection amounts that are known in advance but not

received before the end of the accounting period.

Accounting entries must use the fund code that originally paid for the energy-saving initiative

that generated the rebate or incentive. Most energy-saving initiatives are funded out of the

Salaries and Expenses (S&E) appropriation; however, there are occasions when a rebate or

incentive may be received for the Buildings and Facilities (B&F) appropriation.