BOP Program Statement 8510.02 § 8

a. Central Office. The headquarters component located in

Central Office is comprised of a Controller, Deputy Controllers,

and a support staff of Accountants and other administrative

personnel.

FMB is primarily responsible for:

— providing policy guidance,

— maintaining the corporate general ledger, and

— preparing the consolidated financial statements and

statistical reports for internal and external

reporting.

The headquarter component is also comprised of a Central

Accounts Receivable Section (CAR) located at the Federal Medical

Center (FMC) in Lexington, Kentucky.

This section includes a Deputy Controller, Accountants and

other administrative support staff responsible for FPI’s

centralized billing and collection efforts.

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b. Field Locations. There is an FPI Financial Management

Office or Business Office located at each respective Bureau

facility.

— Each Business Office is under the direct supervision of

a Business Manager.

— The size of the support staff for each location varies

commensurate with the workload of the specific factory.

— At most locations, the staff is comprised of at least

an Accountant or Accounting Technician, Contracting

Officer, and warehouse personnel.

— In addition, civilian staff within the office assign

and supervise inmate clerks. These clerks perform both

clerical and accounting functions within the realm of

internal control.

The Business Office is responsible for the factory’s daily

financial operations. All support documentation for accounting

transactions of FPI’s production factories and service shops is

maintained primarily at the location where the industrial

activities occur (i.e., FCI Tucson, Arizona).

In some instances, it may be more economical or efficient to

maintain these records at a remote location, usually another FPI

Business Office.

In June 2000, FPI implemented a Systems Application Product

(SAP), commonly referred to as Millennium, as the official record

keeping system.

— This system is an integrated manufacturing and

accounting software package that allows access to all

FPI Business Office personnel.

The FPI Business Managers and Deputy Controllers are the

professionals responsible for financial matters and the financial

implications of proposed courses of action.

In this capacity, they advise operating management officials on

cash availability, accuracy of cost allocations, and other

related financial matters. This advice is designed to avoid

complications and help apply efficient management and operating

techniques.

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The Superintendent of Industries (SOI) is also responsible for

Business Office activities as part of his or her overall

responsibility at FPI field locations. Those responsibilities

include periodic performance evaluations of the Business Manager,

with input from the Controller.