US · guidance
BOP Program Statement 8561.05 § 1
PURPOSE AND SCOPE
To establish procedures for identifying, reporting, writing off, and disposing of excess and
obsolete inventory (EXOB) and evaluating alternative uses for this inventory.
Inventory values may become inflated when excess and obsolete items are allowed to
accumulate to such an extent that the utility of that inventory is no longer as great as its cost.
When this situation exists, this program statement provides a method for establishing an
allowance to adjust for that inflated value. In addition, various levels of approval authority are
established for writing off EXOB.
a. Program Objectives.
Management will be more effective in identifying and disposing of EXOB.
Warehouse space will be better utilized as a result of reduced EXOB.
The value of inventories will be fairly stated on Federal Prison Industries’ (FPI) financial
statements.
b. Institution Supplement. None.
History
PS 8561.05 dated 2026-06-22
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
0d3394f2ad4f7ce15551da456717103ab97ecb7e56b162fe09c69875ce1205bf
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