BOP Program Statement 8351.02 § 9

To facilitate the receipt and subsequent accounts payable process, warehouse staff perform the

following activities:

Daily, the Warehouse Supervisor or designee at the field location prints, audits, and signs the

previous day’s Material Document List report from the FPI financial information system to

verify that goods receipts listed on the Material Document List have a hard copy receiving report

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printed and signed by a warehouse staff member. This requirement includes the goods receipt of

purchase card orders.

After verification, the Material Document List is signed by the Warehouse Supervisor or

designee. The original is forwarded to the Operational Accountant within 48 hours. The

warehouse keeps a copy of the signed list.

Warehouse audit files must contain copies of the daily signed Material Document List and

corresponding receiving reports, filed in chronological order. The warehouse receiver files must

contain the following documents:

■ Original receiving report.

■ Vendor packing slip, if applicable.

■ Certificate of Conformance, if applicable.

■ Rejection notice, if applicable.

■ QA stamp, if applicable.

As required in Section 8, Receipt of Materials, when receiving purchase card orders the signed

receiving report and a copy of the packing slip, if available, are sent to the cardholder as

received. The warehouse is required to maintain files for purchase card receipts.

Rejected goods are reversed in the FPI financial information system by the close of business on

the third (3rd) business day (72 business hours) from original receipt. The Warehouse Supervisor

ensures rejection notices are attached to the appropriate receiving reports and the Material

Document List.

Contra receiving reports processed in the FPI financial information system after the third

business day are emailed to CAP within 24 hours of issuance.

The following procedures will be performed to ensure the accuracy of goods receipts at the

warehouse:

Upon receipt of the original Material Document List, the Operational Accountant verifies the

accuracy of the Material Document List by reviewing General Ledger account 232100 (Goods

Received/Invoice Received) and the offsetting account(s) associated with the receiving

transaction. The General Ledger Account Display is generated using the date of the Material

Document List.

Using the Material Document List, the Operational Accountant verifies every receiving report on

the Material Document List has a corresponding entry for General Ledger account 232100. The

files must contain an original Material Document List and a copy of the account display for

General Ledger account 232100.

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Monthly, the Operational Accountant assigned to each field location conducts a random review

of the Material Document List and completed receiving reports maintained at the warehouse to

validate that receiving reports are signed by staff, a hardcopy is maintained, supporting

documentation is attached (e.g., Certificate of Conformance, rejection notice, and QA stamps),

and the receiving reports support the corresponding entries on the Material Document List.

At a minimum, 5%, not to exceed 25 receiving reports, are reviewed to ensure receiving report

maintenance procedures are being followed. A file is kept at the warehouse location

documenting the review.