US · guidance
BOP Program Statement 8510.02 § 28
FINANCIAL AND COST REPORTS. Periodic financial and cost
reports should provide supervisors and operating managers with
data that can be used to evaluate the internal control system.
The dollar amounts in cost variance accounts are indicators of
the degree of breakdown in planning, assembly of costs, or
management efficiency. Inventory write-offs provide indicators
of the degree of breakdown in inventory controls.
Accuracy is essential in all these reports, and top management
officials must ensure that the data received can be and is used
to evaluate the internal control system.
— Management officials should review report format design
periodically to ensure that reports meet management needs
and obsolete reports are eliminated.
History
PS 8510.02 dated 2003-01-21
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
0c70c8c9e3fabab5c20059fb8aa6bdd43657884f4179f98bb02cbffa204d07d6
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