BOP Program Statement 8510.02 § 16

accounting system is designed to meet all internal needs for cost

and other financial data for planning, programming, budgeting,

controlling, and reporting of UNICOR operations. The following

specific areas are covered:

— obligations,

— liabilities,

— expenditures,

— costs, and

— revenues.

a. Accurate and reliable bases for developing and reporting

costs of performance by:

— organizational unit,

— job or process, and

— program structure.

b. Flexibility in accommodating new and revised program

structures to support programmatic management.

c. Full and prompt disclosure of the financial condition and

results of operation and support of each major program or

activity through reports based on an orderly system of

controlling and recording financial transactions on an accrual

basis.

d. Production of adequate and timely financial reports and

related information to meet the needs and objectives of internal

management and to comply with external requirements, including

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the furnishing of financial data as required by statutory and

other law, Congress, or congressional committees.

e. Producing reliable financial and cost data to be used for:

— preparation and support of UNICOR's budgets,

— controlling the execution and administration of those

budgets, and

— reporting to the Bureau, DOJ, and others as required.

f. Developing cost data for use in measuring results of

operations and performance of assigned functions.

g. Suitable integration of UNICOR accounting with Bureau and

DOJ accounting.