US · guidance
BOP Program Statement 5405.01 § 9
FUNDING
a. Salaries and Expenses (S&E). S&E funds are used for the Bureau’s necessary expenses
related to the administration, operation, and maintenance of federal penal and correctional
institutions. The Bureau’s S&E appropriation has included dedicated funding that must be used
for FSA implementation.
b. Buildings and Facilities (B&F). B&F funds are used for planning, acquisition of sites,
constructing new facilities, purchasing and acquisition of existing facilities, and remodeling and
equipping new and existing facilities for penal and correctional use. While dedicated FSA B&F
funding is not provided, the Bureau is permitted to transfer limited FSA S&E funding for FSA
B&F purposes.
c. Central Office.
The Administration Division allocates dedicated congressionally appropriated funding for
the FSA programs.
The Administration Division communicates with Regional Directors and Assistant
Directors to acquire funding requests (e.g., data calls).
The Administration Division offers guidance on the funding request process, approval,
and execution of funding.
Central Office Facilities Management Branch (FMB) will issue project
numbers to institutions.
d. Regional Office.
Regional Directors ensure data call worksheets including funding requests are
fully completed.
Regional Directors will allocate funds for purchasing incentives and funding incentive
events. FSA funding is congressionally appropriated solely for the programs and
activities authorized by the FSA. Regions should not hold FSA funding in reserves.
Funding is restricted to FSA-approved items. Failure to use funds will not make
them available for non-FSA items.
Ensure the correct accounting dimensions for FSA funding are distributed to all
institutions.
Distribute funds to institutions promptly to ensure proper execution of the FSA Spend
Plan.
e. Institutions.
Institutions will designate construction projects or initiatives for the fiscal year. Staff are
required to present these projects to the institution Facilities Department during the initial
5405.01 5/7/2026 Federal Regulations from 28 CFR: this type. Implementing instructions: this type. 12
fiscal year Work Programming meeting, which occurs between October and December.
Subsequently, the projects will be forwarded to the Regional Facilities Administrator for
submission to Central Office Facilities.
Program Managers should initiate the procurement process as soon as possible by
creating the necessary financial management system request documents.
Ensure all FSA assignments are properly entered by staff in the applicable Bureau
inmate management system.
Verify accounting dimensions are correct with the Budget Execution Branch
before providing funding information.
Institutions should conduct quarterly FSA funding reviews. Institutions should not hold
FSA funding in reserves.
The Reentry Affairs Coordinator is responsible for the oversight and management of
the incentive event funding.
History
PS 5405.01 dated 2026-05-07
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
69cbc15c64ea0bc8b3f9cbae3d999fc1729454b9122242525bc45c8f069a898c
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