BOP Program Statement 8536.01 § 8

Register is a register or spreadsheet that serves as an

accountability record for all bills of lading FPI uses.

Since it contains the necessary accounting detail, it also serves

as a subsidiary ledger supporting the Transportation Expense

Payable general ledger account (217000).

— In addition, it provides an important safeguard to prevent

duplicate payments.

PS 8536.01

7/31/2003

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a. Bills of lading issued by an FPI location, as well as those

furnished by customers and chargeable to their appropriation, are

to be included in the register. (Customer provided bills of

lading may be accounted for separately.)

— The register itself is supported by a numerical file

copy of the bills of lading.

b. For each bill of lading used, the Transportation Reserve

Register must include:

— the FPI reference control number,

— date issued,

— carrier name,

— shipper or consignee, and

— factory.

The appropriate accounting code and estimated amount of the

transportation service are to be included for those bills for

which FPI is paying. These amounts are to be estimated at the

time of issue and posted to the register.

— The estimate is to be based upon the STOS as maintained

by the GSA, or by the contract that FPI has with the

particular TSP.

c. The Transportation Reserve Register is to be used to

support the journal entry to the accrued Transportation Expense

Payable general ledger account (217000). As transportation bills

are vouchered and passed for payment, the accountant is to

record:

— the document number,

— payment run number, and

— the date (month and year) certified on the

Transportation Reserve Register.

Locations may use other payment data in lieu of the above as

long as the other data is quickly accessible and procedures are

in place to prevent duplicate payments.

d. The accountant is to reconcile periodically throughout the

month and at month-end the sum of open items in the

Transportation Reserve Register to the 217000 general ledger

account.

e. Any items recorded on the Transportation Reserve Register

for which a billing was not received within one year from the

date of issue is to be cleared to the Other Expense account.

PS 8536.01

7/31/2003

Page 7