US · guidance
BOP Program Statement 8535.01 § 6
RECONCILIATION AND RE-ISSUANCE
The disbursement officer must prepare a journal voucher after notification from the U.S.
Treasury of canceled checks or Automated Clearing House (ACH) payments. The following
general ledger accounts are used:
Debit 212000, Disbursements in Transit
Credit 299000, Canceled Checks and EFT
In addition, the central disbursement officer must notify the applicable field location or business
group by email of all canceled payments. The FPI Procurement Branch verifies the vendor
master data in the System for Award Management (SAM) and corrects it if necessary and notifies
the central disbursement officer who subsequently contacts FPI Central Accounts Payable (CAP)
to process the payment.
The General Ledger Account 299000, Canceled Checks and EFT, must be processed by debiting
the general ledger account the return was posted to and crediting the vendor account.
History
PS 8535.01 dated 2026-06-22
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
3101a2c916e85d7dd68498d5d2957255aa15ab42111bf8c40855c22db0282b35
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