BOP Program Statement 8570.02 § 4

a. Civilian Payroll Spreadsheet. An FPI Central Office Accountant completes the civilian pay

spreadsheet, which is approved and posted by the Disbursement Office supervisor. The amount

must agree with the total civilian payroll excluding compensatory time earned. This is reconciled

with the total from the summary level ASPM, less amounts withheld for staff housing, and less

transactions listed in “Not Included” on the Payroll Field Balance Report. This spreadsheet is

sent via email to all locations and supported by the detail level ASPMs sent to each location.

b. Recording Civilian Payroll to the General Ledger. Upon completing the payroll

spreadsheet, Disbursement Office staff record the transaction in the general ledger, crediting the

operating cash account and debiting the Civilian Salaries, Special, Central Office Distribution

account (610150) for each location’s amount of the payroll. The designated Disbursement Office

staff in Central Office must ensure the total amount charged to expense in the general ledger

agrees with the total of the civilian payroll.

Upon receiving the spreadsheet and ASPM, each location is to apportion the payroll amounts

to the appropriate general ledger accounts and cost centers. The field location Accountant must

notify the Disbursement Office immediately if the amount charged to their location’s general

ledger expense account does not agree with the spreadsheet and/or their respective ASPM.

c. Reconciling Cash. At the end of each month, the Disbursement Office must reconcile the

abstracts received from the NFC with the civilian payroll spreadsheets and the corresponding

charges to the general ledger cash account for the month. If there are charges on the abstracts that

cannot be identified, FMB staff in the Central Office are to research the charges and, if

necessary, contact the NFC for an explanation.

d. Month-end Accruals. At the end of each month, but no later than the second workday of the

new month, the Accountant must create an auto-reversing journal entry for civilian wages

accrued but not paid. The Accountant must prepare a spreadsheet or other document using the

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latest ASPM as a base, or the accounts and respective amounts from the last civilian payroll

ledger entry.

To compute the accrual, the Accountant is to multiply the base rate by the number of days,

hours, or pay period or part of a pay period (e.g., 1.6 pay periods) remaining in the month for

which a general ledger transaction has not yet been processed. The accrual is to be

accomplished by crediting the Accrual - Civilian Pay account (222020) and debiting the

appropriate expense accounts, profit centers, and cost centers.

The Business Manager or designee must ensure the supporting spreadsheet or other document

agrees with the end of month general ledger balance for the Accrual - Civilian Pay account.