BOP Program Statement 8540.04 § 9

Although the accounts payable function is centralized, Accountants and Business Managers must

continue to review the following accounts payable reports to ensure accuracy and timeliness of

the payable process.

a. Accounts Payable. The Accountant or Business Manager generates the Accounts Payable

Aging Report for their plants. This report is reviewed for open invoices 30 days past due. Open

items are reported to CAP to determine the validity of each invoice and resolution of issues for

payment, if applicable.

b. Review of Open Goods Receipt Invoice Receipt (GRIR). Each month, the Central

Disbursement Section will send a spreadsheet listing all GRIR items over 45 days old as of

month end to the Business Managers and all contracting officers by the second workday of the

following month.

The Business Manager will provide a status of all GRIR line items on the spreadsheet to CAP no

later than the tenth calendar day of the month. This function may be delegated, but the response

must come from the Business Manager. A status code and a brief explanation for the response

will be provided for each line item. The applicable code and the corresponding text must be

included on the spreadsheet. The status will be detailed as one of the following:

■ Code 1 – Request line item remain open (state reason).

■ Code 2 – Field request invoice from vendor.

8540.04 9/3/2026 PROPERTY OF US GOVERNMENT 7

■ Code 3 – Write-off line item (state reason).

■ Code 4 – Process credit invoice against outstanding payable.

■ Code 5 – Write-off pending Deputy Controller, Field Operations, approval.

The applicable code and the corresponding text must be included on the spreadsheet. When the

field is required to request an invoice from a vendor (Status Code 2), the Business Manager will

coordinate with the contracting officer to ensure that proper notification and resolution occurs

with the vendor. Contracting officers will ensure the proper follow-up action is taken and will

notify the Business Manager accordingly.

c. Field Request for Vendor Invoice. When the field is required to request an invoice from a

vendor, the Business Manager coordinates with the contracting officer to ensure proper

notification and resolution occur with the vendor.

d. CAP Follow-up. By the end of each month, CAP provides the Deputy Controller, Field

Operations, with a list of the Business Managers who have not responded to the 45-day GRIR

listing.

e. GRIR Write-Offs. CAP performs GRIR write-offs each month based on the authorization

provided by the Business Managers on the 45-day old list. The Business Manager provides this

authorization by emailing the spreadsheet to CAP. All write-offs with a $3,000 or higher net

impact per line item must be approved by a Deputy Controller, however an offsetting credit and

debit on the same purchase order and line item does not require Deputy Controller approval if the

net is less than $3,000. Business Managers send requests for write-offs over $3,000 directly to

the Deputy Controller, Field Operations, for approval. These requests must contain all supporting

information needed to justify the write-off decision. Business Managers retain supporting

documentation for all write-off requests. CAP maintains all requests for write-off, including the

email request or signed spreadsheet, for three years.

Financial management staff must be aware that the write-off of GRIR line items will affect the

moving average price of inventory items. As such, all write-offs must be thoroughly researched

and will be considered only after all other options have been exhausted.

No GRIR line items may remain open past 180 days. Each month, CAP provides the FPI

Controller with a list of items over 180 days old. This includes the status codes and explanations

provided by the Business Manager. The FPI Controller, with assistance from the Chief, Central

Disbursement Section, resolves these.