BOP Program Statement 8570.02 § 5

Any FPI employee occupying Bureau housing must have the appropriate amount of rental

expense deducted from their biweekly pay. When recording the civilian payroll in the general

ledger for each location, the designated Central Disbursement Section staff in Central Office

must debit the net amount of each payroll to the appropriate expense account (610150) and credit

the Special Deposits Payable account (259000). The affected location’s Accountant or designee

is to debit the appropriate civilian salary expense accounts for the gross amount of the payroll

and credit the 610150 account for the balance in that account and the Other Liabilities account

for the amount of the rental expense withheld. The Bureau creates an Intra-governmental

Payment and Collection (IPAC) to collect the funds from FPI.