BOP Program Statement 8540.03 § 6

Staff use the following procedures for processing manual (non-system-generated) journal entries:

■ Journal Entry – Manually entered, non-system-generated, financial information system entry.

■ Journal Voucher – The hard copy synopsis of the proposed financial information system

entry.

a. Preparation. Financial management staff prepare the appropriate non-system-generated

journal voucher or the General Ledger Spreadsheet Up-Loader (GLSU) format provided by the

Financial Management Branch (FMB) as required by their Business Group FFA.

The journal voucher includes only the minimum subsidiary information required to assist in the

approval process. When applicable, the preparer notes that an entry is to be reversed on the

P8540.03 03/18/2015 4

voucher, along with the date the entry is to be reversed. The preparer indicates the use of the

financial information system auto reversal transaction for civilian (overtime only), utility, fuel,

vehicle accruals, and inventory allowances (Lower of Cost or Market and Slow Moving). The

preparer signs and dates the entry upon completion. The financial information system entry is

NOT posted at this point.

b. Approval. The preparer of the entry obtains the approval signature of a financial manager

before posting in the financial information system. If a financial manager is not on site, the

preparer emails or faxes the journal voucher to the next appropriate available manager for

approval. The following is the likely chain of approval within a business group:

■ The Assistant Business Manager (if applicable).

■ The Prime Business Manager.

■ The Field Financial Administrator.

■ The Deputy Controller(s).

The approving official verifies the accuracy of the proposed entry and approves by signing and

dating the journal voucher. The approved voucher is returned to the preparer via email or fax.

The preparer posts the journal entry(s) in the financial information system and maintains the

approved journal voucher in the monthly close-out folder.

To maintain the integrity of the process, it is vital that the journal voucher approval is signed and

dated before its actual posting into the financial information system.