Schedule of Revenues and Financing Sources for FY Ended September 30, 1996

 

TREASURY SYMBOL MATRIX


Bureau of Prisons

15X1003 Building and Facilities
15X1004 National Institute of Corrections
151060 General Fund (Forfeiture Unclaimed Money)
15X1060 Salaries and Expenses
152/31060 Salaries and Expenses
153/41060 Salaries and Expenses
154/51060 Salaries and Expenses
155/61060 Salaries and Expenses
1511060 Salaries and Expenses
1521060 Salaries and Expenses
1531060 Salaries and Expenses
1541060 Salaries and Expenses
1551060 Salaries and Expenses
1561060 Salaries and Expenses
151099 General Fund (Fines & Penalties Forfeited)
151435 General Fund (Interest Received)
153220 General Fund (Miscellaneous Receipt)
15X5094 Asset Forfeiture Fund
15X6085 Deposit Fund (Prisoner)
15X6275.10 Deposit Fund (State/Local Taxes)
15X6875.10 Deposit Fund (Suspense)
15X8600 Victim Crime Reduction
15F3875.10 Clearing Account (Budget)
15F3878.10 Clearing Account (Budget-Deposit)
15F3879.10 Clearing Account (Budget-Disbursement)
15F3880.10 Clearing Account (Budget)


Federal Prison Industries

15X4500 Revolving Funds (Intragovernmental)
15F3878.08 Clearing Account (Budget-Deposit)
15F3879.09 Clearing Account (Budget-Disbursement)


Commissary

15X8408 Revolving Trust Fund

 

Operating Leases as of September 30, 1996
Item No. Operating Lease Identifier Total Future Payments Due:
1 Bureau Code: 159190 $ 75,102
2 GSA Solicitation No. GS-07B-1040-D-DR-TX-No.5 185,640
3 GSA Code: GS-07B-14406 55,482
4 GSA Code: GS-07B-14397 266,225
5 Building Number: PA0628ZZ 92,781
6 GSA Code: GS-07B-14405 43,582
7 GSA Code: GS-07B-14200 4,673,345
8 GSA Code: GS-05B-15416 641,039
9 GSA Code: GS-03B-79040 364,979
10 GSA Code: GS-05-16196 122,271
11 GSA Code: GS-03B-09065 1,810,653
12 Assignment #ANY93145 702,016
13 GSA Code: GS-09B-90256 86,647
14 GSA Code: GS-05B-15217 4,399,753
15 GSA Code: GS-09B-91149 1,100,011
16 Contract #FTC-001 163,311,247
17 Purchase Order #'s 222,223 and 224 4,425
18 GSA Code: GS-11B-00156; 20705; 60313 21,161,751
19 GSA Code: 100 Indiana Ave., N.W. 499,227
20 GSA Code: 320 First St., N.W. 33,984,870
21 GSA Code: GS-09B-94384 360,745
22 GSA Code: GS-05B-14403 43,798
23 GSA Code: GS-05B-15518 440,743
24 GSA Code: GS-06P-39029 2,005,207
25 GSA Code: GS-03B-20128 266,780
26 GSA Code: 15 Lee St., Montgomery, AL 45,984
27 GSA Code: 522 N. Central Ave., Phoenix, AZ 73,512
28 GSA Code: 501 W. Ocean Blvd., Long Beach, CA 254,220
29 GSA Code: 650 Capitol Mall, Sacramento, CA 87,504
30 GSA Code: 450 Golden Gate Ave., San Fran, CA 99,108
31 GSA Code: 1961 Stout St., Denver, CO 51,221
32 GSA Code: 135 W. Central Blvd., Orlando, FL 52,668
33 GSA Code: 310 S. Canal St., Chicago, IL 253,585
34 GSA Code: 500 State Ave., Kansas City, KS 188,112
35 GSA Code: 701 Loyola Ave., New Orleans, LA 34,944
36 GSA Code: 212 Third Ave. S., Minneapolis, MN 130,476
37 GSA Code: 1114 Market St., St. Louis, MO 42,060
38 GSA Code: 310 New Bern Ave., Raleigh, NC 666,456
39 GSA Code: 801 Broadway & 811 McGvock St., Nashville, TN 158,600
40 GSA Code: 700 E. San Antonio, El Paso, TX 1,764
41 GSA Code: 4849 North Mesa, El Paso, TX 95,808
42 GSA Code: 515 Rusk Ave., Houston, TX 73,548
43 GSA Code: 350 S. Main St., Salt Lake City, UT 43,944
44 GSA Code: GSA Stores Depot, Franconia, VA 396,564
45 GSA Code: 909, 1st Ave. & 915, 2nd Ave., Seattle, WA 115,356
46 GSA Code: J100C0017DQ6 1,284,831
47 GSA Code: 791 Chambers Rd., Aurora, CO 6,539,748
48 GSA Code: Government Center, Boston, MA 131,220
49 GSA Code: 477 Michigan Ave. & 530 Howard St., Detroit, MI 27,596
50 GSA Code: 201 Varick St., N.Y.-Manhattan, NY 219,180
51 GSA Code: 26 Federal Plaza, N.Y.-Manhattan, NY 256,944
52 GSA Code: 29th & 3rd Ave. Brooklyn, N.Y.-Kings, NY 515,064
53 GSA Code: 2nd & Chestnut Sts., Philadelphia, PA 1,203,984
54 GSA Code: 727, 655 & 643 E. Durango Blvd., San Antonio, TX 1,543,751
55 TERMINATED LEASES (FY 97) 18,600
TOTAL   $ 251,304,670

 

APPENDIX I

OFFICE OF THE INSPECTOR GENERAL, AUDIT DIVISION
ANALYSIS AND SUMMARY OF ACTIONS NECESSARY
TO CLOSE THE REPORT

Recommendation Number:

  1. Resolved. This recommendation can be closed when we receive a copy of the issued, revised program statement that: a) provides a monetary threshold below which real property acquisition costs are expensed, b) clearly establishes criteria in accordance with SFFAS No. 6, and c) clearly defines terms for capitalizing or expensing common construction activities.
  2. Resolved. This recommendation can be closed when BOP provides documentation that the capitalizing and expensing of real property is being monitored. Please provide us with a copy of the revised Program Review Guidelines used to monitor the capitalization and expensing of real property.
  3. Resolved. This recommendation can be closed when we receive a copy of the memorandum from BOP directing the Regional Offices to review previously closed B&F projects, including the criteria by which they should do so. Also, please forward to us a summary of the adjustments made to real property and depreciation as a result of these reviews.
  4. Resolved. This recommendation can be closed when we receive a copy of the issued Program Statement Number 2043.01 dated March 5, 1997, addressing procedures the institutions should follow to close B&F projects timely.
  5. Resolved. This recommendation can be closed when we receive a copy of the instructions issued to BOP Comptrollers and Controllers directing them to review and adjust real property depreciation calculations that were done incorrectly. The instructions should include detailed criteria that the Comptrollers and Controllers will use to determine if corrections are necessary. When these reviews are completed, please forward a summary of the adjustments made.
  6. Resolved. This recommendation can be closed when we receive a copy of a revision to the BOP Accounting Management Manual that clarifies, as necessary, the distinction between accounts payable and undelivered orders.
  7. Resolved. This recommendation can be closed when we receive a copy of a memorandum from the Finance Branch clearly communicating the importance of distinguishing undelivered orders from accounts payable and which requires, at a minimum, that all accounting sites: a) review all obligations and remove undelivered orders improperly recorded as accounts payable by an established cutoff date, and b) ensure all future obligations are correctly recorded into the accounting system.
  8. Resolved. This recommendation can be closed when we receive a copy of the May 5, 1997 revision to the Accounting Management Manual, Change Notice 63, requiring institutions to reconcile their CWIP account 190.0 to the corresponding subsidiary ledger report 100.73 each month.
  9. Resolved. This recommendation can be closed when we receive a summary of the journal entries made to correct the general ledger as a result of performing a proof check of account 190.0.
  10. Resolved. This recommendation can be closed when we receive a copy of Program Statement 2043.01 issued on March 5, 1997, establishing the procedures to ensure values from the Central Office general ledger are removed when the asset is recorded on the institution's general ledger.

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