US · guidance
BOP Program Statement 8540.04 § 6
MANUAL JOURNAL ENTRIES
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 required by their
Business Manager.
The journal voucher includes subsidiary information required to assist in the approval process.
When applicable, the preparer notes an entry is to be reversed on the voucher, along with the
date the entry is to be reversed. The preparer approves the entry upon completion. The financial
information system entry is NOT posted at this point.
b. Approval. The journal entry is routed from the preparer to the next level financial supervisor
for approval. The following is the hierarchy of approval within a business group when seeking
approval:
■ The Assistant Business Manager (if applicable in the business group).
■ The Business Manager.
■ The Field Financial Administrator.
8540.04 9/3/2026 PROPERTY OF US GOVERNMENT 4
■ The Deputy Controller.
The following is the hierarchy of approval within corporate financial management when seeking
approval:
■ The Chief, Central Disbursements Section/Central Accounts Administrator.
■ The Deputy Controller.
Entries prepared by the Deputy Controller will be peer reviewed by another Deputy Controller
for approval.
The approving official verifies the accuracy of the proposed entry and approves the journal
voucher.
The approver posts the journal entry in the financial information system and maintains copies of
the approved journal voucher in the monthly closeout folder.
To maintain the integrity of the process, it is vital that the journal voucher approval is signed by
the preparer and the approver before its actual posting into the financial information system.
History
PS 8540.04 dated 2026-09-03
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
97611ded437d127a7b3560e7022553f4cc4470f01fcd6880e9cccb0b64a1c734
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