APPENDIX M-3-4. GENERAL LEDGER ACCOUNT DESCRIPTIONS
GENERAL FUND RECEIPT AND TREASURY ACCOUNTS
1. Appendix M-3-4 contains the general ledger account descriptions and indicates the title, type of account, purpose and entries representing most of the Types of transactions under the Compensation, Pension and Education system for general fund receipt and Treasury accounts.
2. The general fund receipt and Treasury accounts maintained under the Compensation, Pension and Education automated system are limited to the following:
Symbol Description
362649 Proceeds From Sale of Equipment and Other Personal property, Not Otherwise Classified (Trainee Tools only)
361060 Forfeitures of Unclaimed Money and Property
20X6133 Uncaimed Money of Individuals Whose Whereabouts are unknown.
1221.02(362649) RECEIVABLES GENERAL FUND RECEIPTS (CURRENT)
This is a debit balance (asset) account maintained in the "Other" series of general ledger accounts by receipt symbol 362649 and by decimal suffix (02) "nonFederal" to show the total amount due for receivablcs which have been established for trainee tools. The balance of this account will control subsidiary records maintained on tape at the DPC or in the accounting activity at field stations.
DPC ENTRIES
Debits: Credits:
a. Total of transfer of current a. Total of cash collections
receivables to DPC processed and applied to
processed. (Input transaction current receivables. (Input
04A. Computer transactions 08, 08A.
transaction A 47.) Computer transaction A 49.)
Contra to to 1226.02(362649). Contra to 7125 (362649).
b. Hardship refunds of amounts b. Total of transfers of voucher
previously withheld offsets to DPC
from CP&E benefits and applied processed and applied to
to current receivables current receivables.
Input transaction 06B. Computer (Input transaction 08B.
transaction A 14.) Computer transaction A 50.)
Contra to 2036(362649). Contra to 7125 (362649).
c. Uncollectible checks c Transfer of receivable credits
applicable to current receiv- to DPC processed.
ables processed. Input (Input transaction 08C. Computer
transaction 04B. Computer transaction A 51.)
transaction A 48. Contra to 1236.02(362649).
Contra to 7125 (362649).
. d. Irregular and monthend
d. Increases of current deductions from (CP&E
receivable balances in benefits applied to current
conjunction with corresponding receivable balances.
decreases under a (Computer transactions A 56 and
different file/payee number. A61.)
(Input transaction 04F. Contra to 7125(362649).
Computer transaction A 12.) .
Contra to 4226(362649). e. Transfer of current
. receivables to the Manila
. regional office. (Computer
. transaction A 58.)
. Contra to 2031.
1221.02(362649) RECEIVABLES-GENERAL FUND RECEIPTS (CURRENT)-Continued
DPC ENTRIES
Debits: Credits:
e. Resubmission of unassociated f. Receivables determined to be
debit balances uncollectible. (Input
established in account 1229.02. transactions 07A or 07B.
(Input transaction 04D Computer transaction A 40.)
Computer transaction A 10.) Contra to 4224.
Contra to 1229.02(362649). .
. g. Waivers of current
f. Clearance of unallocated receivables processed. Input
debit balances in account transaction 07C. (Computer
1239 (36F3875) which were transaction A 43.)
established as a result of Contra to 4224.
amounts of collections or .
voucher offsets (input h. Writeoff of current
transactions 08, 08A, or 08B) receivables due to compromise,
applicable to current discharge in bankruptcy. etc.
receivables being overstated. (Input transaction 07D.
(Input transaction 04E. Computer transaction A 44.)
Computer transaction A 11.) Contra to 4224.
Contra to 7125(362649). .
. i. Liquidation of current
g. Clearance of associated debit balances of less than $1.00
balances in account remaining after application of
1229 (36F3875) which were collections or voucher
established as a result of offsets. (Input transactions 08,
amounts of uncollectible checks 08A, 08B. Computer
(input transaction transaction A 39.)
04B) being understated. (Input Contra to 4224.
transaction 04E. .
Computer transaction A 11.) j. Withdrawals from PFOP or FDIB
Contra to 7125(362649). funds applied to
. current receivables. (Input
h. Clearance of unassociated transaction 06F. Computer
debit balances in account transaction A 17.)
1239.02 which were established Contra to 7125(362649).
as a result of amounts .
of transfers of receivable k. Decreases of current
credits (input transac- receivable balances (transaction
tion O8C) being overstated. 08F) in conjunction with
(Input transaction 04E. corresponding increases
Computer transaction A 11.) under a different file/payee
Contra to 1239.02(362649). number. (Input transaction
. 04F. Computer transaction A 13.)
i. Amounts or waivers (input Contra to 4226(362649.)
transaction 07C) in excess .
of the current receivable l. Clearance of unassociated
balances. Computer transaction credit balances in account
A 53.) 1239(36F3875) which were
Contra to 1239.02(362649). established as a result of
. collections or voucher offsets
j. Increases of current (input transactions 08, 08A or
receivable balances in conjunc- 08B) applicable to current
tion with corresponding receivables being rejected or
decreases when processing understated. (Input transaction
duplicate claim number 06E. Computer transaction A 16.)
adjustment input transactions. Contra to 7125(362649).
(Computer transaction A 12.) .
Contra to 4226(362649). m. Clearance of unassociated
. credit balances in account
. 1239.02 which were established
. as a result of input transaction
. 08C or (computer generated 08F)
. being rejected or understated.
. (Input transaction 06E.
. Computer transaction A 16.)
. Contra to 1239.02(362649).
1221.02(362649) RECEIVABLES-GENERAL FUND RECEIPTS (CURRENT)-Continued
DPC ENTRIES
Debits: Credits:
. n. Clearance by application to
. receivables of unassociated
. credit balances in account
. 1239.02 which were established
. as a result of amounts of
. waivers (input transaction
. 07C) exceeding the current
. receivable balances. (Input
. transaction 06E. Computer
. transaction A 16.)
. Contra to 1239.02(362649).
. o. Clearance of unassociated
. credit balances in account
. 1229.02 which were established
. as a result of transfers of
. receivables to DPC (input
. transaction 04A) being
. overstated. (Input transaction
. 08E. Computer transaction A 18.)
. Contra to 1229.02(362649).
. p. Clearance of unassociated
. credit balances in account
. 1229(36F3875) which were
. established as a result of input
. transaction 04B applicable to
. current receivables being
. overstated. (input transaction
. 08E. Computer transaction A 18.)
. Contra to 7125(362649).
. q. Decreases of current
. receivable balances in
. conjunction with processing
. duplicate claim number
. adjustment input transactions.
. (Computer transaction A 13.)
. Contra to 4226.
.
FIELD STATION ENTRIES
Debits: Credits:
a. Transfers of receivable a. Transfers of receivable
credits to DPC. debits to DPC.
(Input transaction 08C.) (Input transaction 04A.)
Contra to 2031(362649). Contra to 2031.
b. Correcting increases in b. Correcting increases of
amounts of receivable receivable debits (input
credits (input transaction 08C) transaction 04A) previously
previously recorded as recorded as transferred to
transferred to DPC by DPC by accounting transfer
accounting transfer documents. documents. (Input transaction
(Input transaction A 03.) A 03.)
Contra to 2031(362649). Contra to 2031.
c. Correcting decreases of c. Correcting decreases of
amounts of receivable debits amounts of receivable credits
(input transaction 04A) (input transaction 08C)
previously recorded as previously recorded as
transferred to DPC by accounting transferred to DPC by accounting
transfer documents. (Input transfer documents. (Input
transaction A 03.) transaction A 03.)
Contra to 446135. Contra to 2031.
1221.02(362649) RECEIVABLES-GENERAL FUND RECEIPTS (CURRENT)-Continued
FIELD STATION ENTRIES
Debits: Credits:
d. Reestablishment of current d. Establishment of current
receivable previously reduced receivable credits which
in error in DPC records. will be transferred to the DPC.
Contra to 4226(362649). Contra to 4226 (362649).
e. Reestablishment of current .
receivable previously .
written off in error in DPC .
records due to death, .
waiver or bankruptcy. .
Contra to 4226(362649). .
1226.02(362649) RECEIVABLE DEBITS IN PROCESS
This is a debit balance account maintained by receipt symbol 362649 and by decimal suffix (02) "non-Federal" to record temporarily the debit side of transactions for which accounting transfer documents have been entered to proper accounts on the credit side and posting of the debit to proper account is to await computer processing of the detail transaction. The account controls debit items in process at the DPC for the cycle.
DPC ENTRIES
Debits: Credits:
a. Transfers of current a. Total of transfers of
receivables to DPC. (Input receivables to DC processed.
transaction 04A. Computer (Input transaction 04A. Computer
transaction A 01.) transaction A 47.)
Contra to 2031(362649). Contra to 1221.02(362649.)
b. Unassociated credit balances b. Unassociated debit balances
established in account 1229.02 established in account 1229.02
as a result of amounts of as a result of amounts of
transfers of current receivables accounting transfer document
(input transaction 04A) exceeding the amounts of
exceeding the amounts of the individual 04A input
accounting transfer documents transactions. (Computer
(computer transaction A 02.) transaction A 02.)
Contra to 1229.02(362649). Contra to 1229.02(362649).
c. Clearance by DPC of d. Clearance by DPC of
unassociated debit balance in unassociated credit balances in
account 1229.02 when no other account 1229.02 when no other
input is required. input is required.
(Computer transaction A 25.) (Computer transaction A 25.)
Contra to 1229.02(362649.) Contra to 1229.02(362649).
1229.02(362649) UNASSOCIATED DEBITS (ADP)
This is a debit balance account maintained by receipt symbol 362649 and by decimal suffix (02) "non-Federal" representing potential debits to receivable accounts and held in suspense pending resolution of discrepancy or determination of disposition. This is a controlling account over subsidiary unassociated receivable debit accounts maintained on tape at the DPC.
DPC ENTRIES
Debits: Credits:
a. Unassociated debit balances a. Unassociated credit balance
established as a result established as a result
of amounts of accounting of amounts of input transaction
transfer documents 04A exceeding
exceeding the amounts input the amounts of the accounting
transaction 04A. transfer documents.
Computer transaction A 02.) (Computer transaction A 02.)
Contra to 1226.02(362649). Contra to 1226.02(362649).
b. Correcting increases to b. Correcting decreases to
amounts of accounting amounts of accounting
transfer documents for input transfer documents for input
transaction 04A. (Input transaction 04A. (Input
transaction A 03. Computer transaction A 03. Computer
transaction A 03.) transaction 04A. (Input
Contra to 2031(362649). transaction A 03. Computer
. transaction A 03.)
c. Rejections of transfers of Contra to 2031(362649).
current receivable debits .
(Input transaction 04A.) c. Resubmission of unassociated
(Accounting run entry. debit balances in account
Computer transactions A 06 or 1229.02. (Input transaction 04D.
A 07). Computer transaction A 10.)
Contra to 1226.02(362649). Contra to 1221.02(362649).
d. clearance of unassociated d. Clearance by DPC of
credit balances in account unassociated debit balances in
1229.02 which were established account 1229.02 when no other
as a result of input input is required. (Computer
transactions 04 A being transaction A 25.)
overstated. (Input transaction Contra to 1226.02(362649)
08E. Computer transaction A 18.) .
Contra to 1221.02(362649). .
e. Clearance by DPC of .
unassociated credit balances in .
account 1229.02 when no other .
input is required. .
(computer transaction A 25.) .
Contra to 1226.02(362649). .
f. Rejection in the update run .
of computer generated .
transaction 01. "reinsert master .
record," in conjunction .
with processing duplicate .
claim number adjustment .
input transactions. .
(Computer generated .
transaction A 57.) .
Contra to 4226 (362649). .
g. Increase of current .
receivable balance, input .
transaction 04F, in conjunction .
with a corresponding .
decrease under a different .
file/payee number rejected in .
the update run. (Computer .
transaction A 33.) .
Contra to 4226(362649). .
1236.02(362649) RECEIVABLE CREDITS IN PROCESS (ADP)
This is a credit balance account maintained by receipt symbol 362649 and by decimal suffix (02) "non-Federal" to record temporarily the credit side of transactions for which accounting transfer documents have been entered to proper accounts on the debit side and posting of the credit to proper account is to await computer processing of the transaction. This is a controlling account over credit items in process for the cycle at the DPC.
DPC ENTRIES
Debits: Credits:
a. Total of transfers or a. Transfers of receivable
receivable credits to DPC credits to DPC.
processed. (Input transaction (Input transaction 08C. Computer
08C. Computer transac- transaction A 01.)
tion A 51.) Contra to 2031.
Contra to 1221.02(362649).
b. Unassociated debit balances
b. Rejections to transfers of established in account
current receivable credits, 1239.02 as a result of amounts
input transaction 08C. of input transaction s
(Accounting run entry. 08C exceeding the amount of the
Computer transactions A 06 or A accounting transfer
07.) documents. (Computer transaction
Contra to 1239.02(362649). A 02.)
Contra to 1239.02(362649).
c. Unassociated credit balances
established in account c. Clearance by DPC of
1239.02 as a result of amounts unassociated credit balances in
of accounting transfer account 1239.02 when no input is
documents exceeding the amounts required.
of input transac- (Computer transaction A 25.)
tions 08C. (Computer transaction Contra to 1239.02(362649).
A 02.) .
Contra to 1239.02(362649). .
.
d. Clearance by DPC of .
unassociated debit balances in .
account 1239.02 when no input is .
required. (Computer .
transaction A 25.) .
Contra to 1239.02(362649). .
1239.02(362649) UNASSOCIATED CREDITS (ADP)
This is a credit balance account maintained by receipt symbol 362649 and by decimal suffix (02) "nonFederal" representing potential credits to receivable accounts held in suspense pending resolution of discrepancy or determination of disposition. This is a controlling account over subsidiary unassociated receivable credit accounts maintained on tape at the DPC.
DPC ENTRIES
Debits: Credits:
a. Unassociated debit balances a. Unassociated credits balances
established as a result of established as a result
amounts of input transactions of amounts of accounting
08C exceeding amounts transfer documents
of accounting transfer exceeding amounts of input
documents. (Computer transaction 08C.
transaction A 02.) (Computer transaction A 02.)
Contra to 1236.02(362649.) Contra to 1236.02(362649).
b. Correcting decreases to b. Correcting increases to
amounts of accounting amounts of accounting
transfer documents for input transfer documents for input
transaction 08C. (Input transactions 08C. (Input
transaction A 03. Computer transaction A 03. Computer
transaction A 03.) transaction A 03.)
Contra to 2031(362649). Contra to 2031(362649).
c. Clearance, by refunds, of c. Rejection of transfers of
unassociated credit current receivables (input
balances which were established transaction 08C.) Accounting run
as a result of entry. credits
amounts of waivers, input
transaction 07C, Computer transaction A 06 or A
exceeding current or 07.)
uncollectible receivable Contra to 1236.02(362649).
balances. (Input transaction
06C. Computer d. Clearance of unassociated
transaction A 15.) debit balances which were
Contra to 2036(362649). established as a result of
amounts of transfers
d. Clearance by return to field of receivable credits (input
stations of unassociated transaction 08C) being
credit balances which were overstated. (Input transaction
established as a result 04E. Computer
of amounts of both the input transaction A 11.)
transaction 08c Contra to 1221.02(362649).
and the accounting transfer
documents being e. Clearance by DPC of
overstated. (Input transaction unassociated debit balances
06E. Computer when no input is required.
transaction A 16.) (Computer transaction
Contra to 2031(362649). A 25.)
Contra to 1236.02(362649).
e. Clearance of unassociated
credit balances which f. Returned checks. (Computer
were established as a result of transaction A 30.)
amounts of waivers, Contra to 7125(362649).
input transaction 07C, being
overstated. g. Decrease of receivable
(Input transaction 06E. Computer (transaction 08F) in
transaction A 16.) conjunction with changing
Contra to 4224(362649). current receivables from
one file/payee number to
f. Clearance, by application to another file/payee number
receivables, of rejected in the update run.
unassociated credit balances (Input transaction 04F.
which were established Computer transaction A 34.)
as a result of input transaction Contra to 4226(362649).
08C or 08F
being rejected or understated. h. Unassociated credit balance
(Input transaction 06E. established as a result
Computer transaction A 16.) of amounts of waivers, input
Contra to 1221.03(362649). transaction 07C,
. exceeding receivable balances.
. (Computer transaction A 53.)
. Contra to 1221.02(362649).
.
1239.02(362649) UNASSOCIATED CREDITS (ADP)-Continued
DPC ENTRIES
Debits: Credits:
g. Clearance, by application to .
receivable, of .
unassociated credit balances .
which were established .
as a result of amounts of .
waivers, input transactions .
07C, exceeding the receivable .
balances. (Input .
transaction 06E. Computer .
transaction A 16.) .
Contra to 1221.02(362649). .
h. Clearance by DPC of .
unassociated credit balances .
when no input is required. .
(Input transaction A 25.) .
Contra to 1236.02(362649). .
.
i. Reissuance of returned checks .
(C&P system only) .
applicable to 362649. (Input .
transaction 06C. .
Computer transaction A 15.) .
Contra to 2036. .
.
j. Clearance of unassociated .
credit balances in account .
1239.02 which were established .
as a result of returned .
checks (transaction 21) and .
applied to receivables. .
(Input transaction 06E. Computer .
transaction A 16.) .
Contra to 4224 (362649), .
1221.02(362649). .
.
k. Clearance of unassociated .
credit balances in account .
1239.02(362649) which were .
established as a result .
of returned checks (transaction .
21) and funds .
are retained in the receipt .
account, no receivable .
to be liquidated. (Input .
transaction 06E. Computer .
transaction A 16.) .
Contra to 4224. .
.
.
2031 GENERAL FUND RECEIPTS
This credit balance (liability) account maintained in the "Other" series of general ledger accounts by receipt symbol 361060 and 362649 to show the amount of general fund receipts accrued or collected.
DPC ENTRIES
Debits: Credits:
a. Transfer of receivable a. Transfers of receivables to
credits to DPC. (Input DPC. (Input transaction
transaction 08C. Computer 04A. Computer transaction A
transaction A 01.) 01.).
Contra to 1236.02(362649). Contra to 1226.02(362649).
b. Transfer of current b. Correcting increases to
receivables from DPC to the amounts of accounting
Manila regional office. transfer documents for input
(Computer transaction A 58.) transaction 04A. (Input
Contra to 1221.02(362649). transaction A 03. Computer
transaction A 03.)
c. Correcting decreases to Contra to 1229.02(362649).
amounts of accounting
transfer documents for input c. Correcting decreases to
transaction 04A. amount of account transfer
(Input transaction A 03. document for input transaction
Computer transaction A 03) 08C. (Input
Contra to 1229.02(362649). transaction A03. Computer
transaction A 03.)
d. Correcting increases to Contra to 1239.02(362649).
amounts of accounting
transfer documents for input d. Clearance, by return to field
transaction 08C. (Input stations, of unassociat-
transaction A 03. Computer ed credit balances in account
transaction A 03.) 1239.02 which were
Contra to 1239.02(362649). established as a result of both
the input transactions
e. Net cumulative balance 08C and accounting transfer
transferred from the general documents being
fund deposit account at end of overstated. (Input transaction
fiscal year. 06E.
Contra to 7125(361060), Computer transaction A 16.)
7125(362649). Contra to 1239.02(362649).
f. Net cumulative balance e. Net cumulative balance
transferred from the general transferredfund earnings account
fund write off account at end of at end of from the general
fiscal year. fiscal year.
Contra to 4224(362649). Contra to 3014(361060),
3014(362649).
g. Debit balance of account
4226(362649) closed at f. Credit balances of account
4226(362649) closed at
end of fiscal year. end of fiscal year.
Contra to 4226(362649). Contra to 4226(362649).
FIELD STATION ENTRIES
Debits: Credits:
a. Transfers of receivable a. Transfers of receivable
debits to DPC. credits to DPC.
(Input transaction 04A.) (Input transaction 08C.)
Contra to 1221.02. Contra to 1221.02.
Correcting increases to amounts
b. Correcting increases of of receivable
amounts of receivable debits
(input transaction 04A) b. credits (input transaction
previously recorded 08C) previously recorded
as transferred to DPC by as transferred to DPC by
accounting transfer accounting
documents. (Input transaction A transfer documents. (Input
03.) transaction A 03.)
Contra to 1221.02. Contra to 1221.02.
2031 GENERAL FUND RECEIPTS-Continued
FIELD STATION ENTRIES
Debits: Credits:
c. Correcting decreases of c. Correcting decreases of
amounts of receivable amounts of receivable
credits (input transaction 08C) debits (input transaction 04A)
previously recorded previously recorded
as transferred to DPC by as transferred to DPC by
accounting transfer accounting
documents. (Input transaction A transfer documents. (Input
03.) transaction A 03.)
Contra to 1221.02. Contra to 1221.02.
d. Debit balance of account d. Credit balance of account
4226(362649) closed 4226(362649) closed
at end of fiscal year. at end of fiscal year.
Contra to 4226(362649). Contra to 4226(362649).
2036(362649) DISBURSEMENTS PENDING (ADP)
This is a credit balance account maintained by receipt symbol 362649 to record temporarily the credit side of payment transactions being processed by the computer pending processing which will record the payment vouchers.
DPC ENTRIES
Debits: Credits:
a. One-time payments processed. a. Hardship refunds of amounts
(Computer withheld from
transaction A 32.) CP&E benefits and applied to
Contra to 7126.02(362649). receivables.
. (Input transaction 06B.
. Computer transaction
. A 14.)
. Contra to 1221.02, 4224(362649).
.
. b. Clearance, by refunds, of
. unassociated credit
. balances in account 1239.02
. which were established
. as a result of amounts of
. waivers (input transaction
. 07C) exceeding current or
. uncollectible
. receivable balances. (Input
. transaction 06C.
. Computer transaction A 15.)
. Contra to 1239.02(362649).
.
. c. Reissuance of returned checks
. (C&P system only)
. applicable to 362649. (Input
. transaction 06C.
. Computer transaction A 15.)
. Contra to 1239.02(362649).
3014 MISCELLANEOUS GENERAL FUND EARNINGS-CURRENT FISCAL YEAR
This is a credit balance (nominal) account maintained in the "Other" series of general ledger accounts by receipt symbol 361060 and 362649 to show the amount of general fund earnings derived as a by-product of VA operations during the current fiscal year. Under the CP&E ADP system it is used to show the amount of overcollections of receivables for trainee tools and the amount of withdrawals from PFOP due to whereabouts of veterans being unknown. (When the PFOP balance is less than $1)
DPC ENTRIES
Debits: Credits:
a. Net cumulative balance closed a. Overcollections of current or
at end of fiscal year. uncollectible
Contra to 2031(361060), receivable balances in amounts
2031(362649). of less than
. $1.00 after application of
. collections. (Input
. transaction 08, 08A and 08B.
. Computer transaction
. A 39.)
. Contra to 7125(362649).
.
. b. Withdrawals of PFOP balances
. of less than $1.00
. and transfer to general fund
. receipts due to where
. abouts of veterans being
. unknown. (Input transaction
. 06F. Computer transaction A 17.)
. Contra to 7125(361060).
.
4224 RECEIVABLE WRITEOFFS-GENERAL FUND RECEIPTS
This is a debit balance (nominal) account maintained by receipt symbol to show the amounts of general fund receipt receivables determined to be uncollectible. (General Fund receipt symbol 362649 only is applicable to the CP&E ADP system.)
DPC ENTRIES
Debits: Credits:
a. Receivables determined to a. Total of cash collections
be uncollectible. processed and applied to
(Input transactions 07A and uncollectible receivables.
07B. Computer (Input transactions 08
transaction A 40.) and 08A. Computer transaction A
Contra to 1221.02(362649). 49.)
Contra to 7125(362649).
b. Total amount of waivers
processed applicable to b. Total of transfers of voucher
current receivables. (Input offsets to DPC
transaction 07C. processed and applied to
Computer transaction A 43.) uncollectible
Contra to 1221.02(362649). receivables. (Input transaction
08B. Computer transaction A 50.)
c. Total amount of writeoffs Contra 7125(362649).
due to compromise,
discharge in bankruptcy, c. Irregular and monthend
etc., processed applicable to deductions from CP&E
current receivables. (Input benefits applied to
transaction 07D. uncollectible receivables.
Computer transaction A 44.) (Computer transactions A 56 and
Contra to 1221.02(362649). A 61.).
Contra to 7125(362649).
d. Hardship refunds of
amounts previously withheld d. Withdrawals from PFOP or FDIB
from CP&E benefits that were funds applied
applied to to uncollectible receivables.
uncollectible receivables. (Input transaction 06F.
(Input transaction 06B. Computer transaction A 17.)
Computer transaction A 14.)
Contra to 2036(362649).
Contra to 7125(362649).
e. Uncollectible checks
applicable to uncollectible e. Clearance of unassociated
receivables. (Input credit balances in account
transaction 04B. Computer 1229(36F3875) which were
transaction A 48.) established as a result of
Contra to 7125(362649). amounts of input transaction 04B
applicable to
f. Unassociated credit uncollectible accounts being
balances established in overstated. (Input
account 1239.02 as a result transaction 08E. Computer
of amounts of waivers transaction A 18.)
(input transaction 07C) Contra to 7125(362649).
exceeding amounts of
uncollectible receivables. f. Clearance of unassociated
(Computer transaction A credit balance in account
53.) 1239.02 which were established
Contra to 1239.03(362649). as a result of amounts
of waivers (input transaction
g. Liquidations of current 07C) applicable to both
receivable balanless than current and uncollectible
$1.00 remaining ces of accounts being overstated.
after application of Input transaction 06E. (Computer
collections or voucher transaction A 16.)
offsets. (Input transactions Contra to 1239.02(362649).
08, 08A and 08B. Computer
transaction A 39.) g. Clearance of unassociated
Contra to 1221.02(362649). credit balances in account
. 1239(36F3875) which were
. established as a result of
. input transactions 08, 08A or
. 08B applicable to
. uncollectible receivables being
. rejected or understated.
. (Input transaction 06E. Computer
. transaction A 16.)
. Contra to 7125(362649).
.
.
4224 RECEIVABLE WRITEOFFS-GENERAL FUND RECEIPTS-Continued
DPC ENTRIES
Debits: Credits:
h. Clearance of unassociated h. Clearance by application to
debit balances in account receivables of
1239(36F38750 which were unassociated credit balances in
established as a result of account 1239.02 which
input transactions 08, 08A or were establishes as a result of
08B applicable to amounts of waivers,
uncollectible accounts being input transaction 07C,
overstated. (Input applicable to uncollectible
transaction 04E. Computer accounts exceeding the
transaction A 11.) receivable balances. (Input
Contra to 7125(362649). transaction 06E. Computer
transaction A 16.)
i. Clearance of unassociated Contra to 1239.02(362649).
debit balances in account
1229(36F3875) which were i. Clearance of unassociated
established as a result of credit balances in account
input transaction 04B being 1239.02 which were established
understated. (Input as a result of returned
transaction 04E. Computer checks (transaction 21) and
transaction A 11.0 applied to uncollectible
Contra to 7125(362649). receivables. (Input transaction
. A 16.)
. Contra to 1239.02(362649)
.
. j. Clearance of unassociated
. credit balances in account
. 1239.02(364629) which were
. established as a result
. of returned (transaction 21) and
. funds are to be
. retained in receipt account, no
. receivable to
. be liquidated. (Input
. transaction 06E. Computer
. transaction A 16.)
. Contra to 1239.02(362649).
.
. k. Net cumulative balance closed
. at end of fiscal year.
. Contra to 2031 (362649).
.
.
4226(362649) RECEIVABLE ADJUSTMENTS-ADP PROCESSING
This is a debit or credit balance (nominal) account maintained by receipt symbol 362649 to show the net results of computer processing of changes in file/payee numbers, duplicate claim numbers, adjustments and/or other adjustments applicable to loan balances.
DPC ENTRIES
Debits: Credits:
. Decrease of current receivable a. Increase of current
balances (transaction receivable balances in
a 08F) in conjunction with a conjunction with a corresponding
corresponding increase decrease under a
under a different file/payee different file/payee number.
number. (Input transaction (Input transaction 04F.
04F. Computer transaction A 13.) Computer transaction A 12.)
Contra to 1221.02(362649). Contra to 1221.02(362649).
b. Decrease of receivable b. Rejection in the update run
(transaction 08F) in of computer generated
conjunction with changing transaction 01, "reinsert
current receivables from master record," in conjunc-
on file/payee number to another tion with processing duplicate
file/payee number claim number
rejected in the update run. adjustment input transactions.
(Input transaction 04F. (Computer transaction A 57).
Computer transaction A 34.) Contra to 1229.02(362649).
Contra to 1239.02(362649).
c. Increase of current
c. Decreases of current receivables balance, input
receivable balances in transaction 04F, in conjunction
conjunction with processing with a corresponding
duplicate claim number decrease under a different
adjustment input transactions. file/payee number rejected
(Computer transactionA 13.). in the update run. Computer
Contra to 1221.02. transaction A 33.)
Contra to 1229.02(362649).
d. Credit balance closed at end
of fiscal year. d. Increases of current
Contra to 2031. receivable balances in
. conjunction with corresponding
. increases when processing
. duplicate claim number
. adjustment input transactions
. . (Computer transaction A 12.)
. Contra to 1221.02.
.
. e. Debit balance closed at end
. of fiscal year.
Contra to 2031.
FIELD STATION ENTRIES
Debits: Credits:
a. Establishment of current a. Reestablishment of current
receivable credits which receivable previously
will be transferred to DPC. reduced in error in DPC records.
Contra to 1221.02(3626490. Contra to 1221.02(362649).
b. Credit balance closed at end b. Reestablishment of current
of fiscal year. receivable previously
Contra to 2031. written of in error in DPC
records because of death,
waiver or bankruptcy.
Contra to 1221.02(362649).
c. Debit balance closed at end
of fiscal year.
Contra to 2031.
7101(362649) UNCOLLECTIBLE ACCOUNTS RECEIVABLES
This is a debit balance (statistical) account maintained in the "Other" series of general ledger accounts by receipt symbol 362649) to show the total amount of uncollectible accounts receivable whether or not they have been reported to GAO.
DPC ENTRIES
Debits: Credits:
a. Receivables determined to be a. Total of collections
uncollectible (Input processed applicable to
transactions 07A, 07B. Computer receivables. (Input transactions
transaction A 41.) 08, 08A. Computer
Contra to 7102, 7103. transaction a 49.)
Contra to 7102, 7103.
b. Establishments or increase
adjustments of b. Total of transfers of
receivables. (Input transaction unapplied deposit fund
04E. Computer voucher offsets processed.
transaction A 36.) (Input transaction 08B.
Contra to 7102, 7103. (Computer transaction A 50.)
Contra to 7102, 7103.
c. Reestablishment or increase
of receivable as a result c. Irregular and monthend
of hardship refunds of amounts deductions from CP&E
previously withheld benefits applied to receivables.
from CP&E benefits and applied (Computer transactions
to receivables. (Input A 56 and A 61.)
transaction 06B. Computer Contra to 7102, 7103.
transaction A 14.)
Contra to 7102, 7103. d. Withdrawals from PFOP or FDIB
d. Uncollectible check funds and applied
applicable to receivables. to receivables. (Input
(Input transaction 04B transaction 06F. Computer
. Computer transaction A 48.) transaction A 17).
Contra to 7102, 7103. Contra to 7102, 7103.
e. Amounts of waivers (input e. Reductions of receivables by
transactions 07C) which GAO Form C-92.
are in excess of receivable (Input transaction 07G.
balances. (Computer Computer transaction A 45.)
transaction A 53.) Contra to 7102.
Contra to 7102, 7103.
f. Reduction or decrease
f. Increases of receivable adjustments of receivables.
amounts in conjunction with (Input transaction 08E.
corresponding decreases under a Computer transaction A 38.)
different file/payee Contra to 7102, 7103.
number. (Input transaction 04F.
Computer transaction A 12.) g. Waivers of receivables.
Contra to 7102, 7103. (Input transaction 07C.
Computer transaction A 43.)
g. Computer generated 01, Contra to 7102, 7103.
"reinsert master record"
processed in conjunction with h. Writeoffs, (compromises,
processing duplicate discharges in bankruptcy,
claim number adjustment input. etc.) of receivables. (Input
(Computer transaction A 12.) transaction 07D.
Contra to 7102, 7103. Computer transaContra to 7102,
7103.ction a 44.)
h. Clearance of unassociated
debit balances in account i. Liquidation of receivable
1239(36F3875) which were balances of less than $1.00
established as a result of remaining after application of
amounts of collections (input collections (Input
transactions 08, 08A) transactions 08, 08A) or voucher
or voucher offsets (Input offsets (Input
transaction 08B) being transaction 08B). (Computer
overstated. transaction A 39.)
(Input transaction 04E. Contra to 7102, 7103.
Computer transaction A 11.)
7101(362649) UNCOLLECTIBLE ACCOUNTS RECEIVABLES-Continued
DPC ENTRIES
Debits: Credits:
i. Clearance of unassociated j. Decreases of receivables
debit balances in account (transaction 08F) in
1229(36F3875) which were conjunction with corresponding
established as a result of increases under
amounts of uncollectible checks a different file/payee number.
(Input transaction (Input transaction 04F.
04B) being understated. (Input Computer transaction A 13.)
transaction 04E. Contra to 7102, 7103.
Computer transaction A 11.)
Contra to 7102, 7103. k. Decreases of receivable in
. conjunction with
. corresponding increases for
. duplicate claim number
. adjustment input transactions.
. (Computer transaction A 13.)
. Contra to 7102, 7103.
.
. l. Clearance of unassociated
. credit balance in account
. 1239(36F3875) which were
. established as a result
. of amounts of collections
. (input transactions 08,
. 08A) or voucher offsets (input
transaction 08B)
. being rejected or understated.
. (Input transaction 06E.
. Computer transaction A 16.)
. Contra to 7102, 7103.
.
. m. Clearance, by application to
. receivables, of unassociated
. credit balances in account 1239
. which were established
. as a result of amounts of
. waivers
. (Input transaction 07C)
. exceeding receivable balances
. . (Input transaction 06E.
. Computer transaction A 16.)
. Contra to 7102, 7103.
.
. o. Rejection of computer
. generated transaction 01
. "reinsert master record' by the
. update run in conjunc-
. tion with processing duplicate
. claim number
. adjustment input transactions.
. (Computer
. transaction A 57.)
. Contra to 7102, 7103.
. p. Clearance of unassociated
. credit balances in account
. 1239.02 which were established
. as a result of returned
. checks t(transaction 21) and
. applied to uncollectible
. receivables. (Input transaction
. 06E. Computer
. transaction A 16.)
. Contra to 7102, 7103.
.
.
7102(362649) UNCOLLECTIBLE ACCOUNTS RECEIVABLES-TRANSFERRED TO GAO
This is a credit balance (statistical) account maintained in the "Other" series of general ledger accounts by receipt symbol 362649 to show the total amount of uncollectible receivables that have been reported to GAO.
DPC ENTRIES
Debits: Credits:
a Total of collections processed a. Receivables reported to
and applied GAO as uncollectible.
to receivables. (Input (Input transaction 07A.
transactions 08, 08A. Computer transaction A 41.)
Computer transaction A 49.) Contra to 7101.
Contra to 7101. b. Establishment or increase
adjustments of receivables
b. Total of transfer of . (Input transaction 04E.
unapplied deposit fund voucher Computer transaction
offsets processed and applied to A 36.)
receivables. Contra to 7101.
(Input transaction 08B. Computer
transaction A 50.) c. Reestablishments or
Contra to 7101. increases of receivables as
a result of hardship refunds
c. Irregular and monthend of amounts previously
deductions from CP&E withheld from CP&E benefits
benefits applied to receivables. and applied to
(Computer receivables. (Input
transactions A 56 and A 61.) transaction 06B. Computer
Contra to 7101. transaction A 14.)
Contra to 7101.
d. Withdrawals from PFOP or FDIB
funds and applied d. Uncollectible checks
to receivables. (Input applicable to receivables.
transaction 06F. Computer (Input transaction 04B.
transaction A 17.) Computer transaction A 48.)
Contra to 7101. Contra to 7101.
e. Reductions of receivables e. Amounts of waivers (input
by GAO Form C-92. transaction 07C) which
(Input transaction 07G. are in excess of receivable
Computer transaction balances. (Computer
A 45.) transaction A 53.)
Contra to 7101. Contra to 7101.
f. Reduction or decrease f. Increases of receivables
adjustments of receivables. in conjunction with
(Input transaction 08E. corresponding decreases
Computer transaction under a
A 38.) different file/payee
Contra to 7101. number . (Input transaction
04F.
g. Waivers of receivable. (Input Computer transaction A 12.)
transaction 07C. Contra to 7101.
Computer transaction A 43.)
Contra to 7101. g. Computer generated 01
"reinsert master record"
h Writeoffs (compromises, transactions processed in
discharges in bankruptcy, conjunction with processing
etc.) of receivables. (Input duplicate claim number
transaction 07D. adjustment input. (Computer
Computer transaction A 44.) transaction A 12.)
Contra to 7101. Contra to 7101.
i. Liquidations of receivable h. Clearance of unassociated
balances of less than debit balances in account
$1.00 remaining after 1239(36F3875established as a
application of collections result ) which were
(Input transactions 08, 08A) or of amounts of collections
voucher offsets (input transactions
(Input transaction 08B). 08, 08A) or voucher offsets
(Computer transaction (input transaction 08B)
A 39 .) being overstated. (Input
Contra to 7101. transaction 04E. Computer
. transaction A 11.)
. Contra to 7101.
7102(362649) UNCOLLECTIBLE ACCOUNTS RECEIVABLES-TRANSFERRED TO GAO-Continued
DPC ENTRIES
Debits: Credits:
j. Decreases of receivables i. Clearance of unassociated
(transaction 08F) in debit balances in account
different file/payee number. 1229(36F38750 which were
(Input transaction 04F. established at a result of
Computer transaction A 13.) amounts of uncollectible checks
Contra to 7101. (input transaction
04B) being understated. (Input
k. Decreases of receivables in transaction 04E.
conjunction with Computer transaction A 11.)
corresponding increases for Contra to 7101.
duplicate claim number .
adjustment input. (Computer .
transaction A 13.) .
Contra to 7101. .
l. Clearance of unassociated .
credit balances in account .
1239(36F3875) which were .
established as a result of .
amounts of collections (input .
transactions 08, 08A) .
or voucher offsets (input .
transaction 08B) being .
rejected or understated. (Input .
transaction 06E. .
Computer transaction A 16). .
Contra to 7101. .
m. Clearance, by application to .
receivables, of .
unassociated credit balances in .
account 1239 which .
were established as a result of .
amounts of waivers .
(input transaction 07C) .
exceeding receivable balances. .
(Input transaction 06E. Computer .
transaction A 16.) .
Contra to 7101. .
.
n. Clearance of unassociated .
credit balances in account .
1229(36F3875) which were .
established as a result of .
amounts of uncollectible checks .
(input transaction .
04B) being overstated. (Input .
transaction 08E. .
Computer transaction A 18.) .
Contra to 7101. .
.
o. Rejection of computer .
generated transaction 01 .
"reinsert mater record" by the .
update run in conjunc- .
tion with processing duplicate .
number adjustment .
input transactions. (Computer .
transaction A 57). .
Contra to 7101. .
.
p. Clearance of unassociated .
credit balances in account .
1239.02 which were established .
as a result of returned .
checks (transaction 21) and .
applied to uncollectible .
receivables. (Input transaction .
A 16.) .
Contra to 7101. .
.
.
7103(362649) UNCOLLECTIBLE ACCOUNTS RECEIVABLES-NOT REPORTED TO GAO
This is a credit balance (statistical) account maintained in the "Other" series of general ledger accounts by receipt symbol 362649 to show the total amount of uncollectible receivables that have not been reported to GAO.
DPC ENTRIES
Debits: Credits:
a. Total of collections a. Receivable determined to be
processed and applied to uncollectible but not
receivables. (Input transactions reported to GAO. (Input
08, 08A. Computer transaction 07B. Computer
transaction A 49.) transaction A 41.)
Contra to 7101. Contra to 7101.
b. Total of transfers of b. Establishment or increase
unapplied deposit fund voucher adjustments of receiv-
offsets processed and applied to ables. (Input transaction 04E.
receivables. (Input Computer transaction
transaction 08B. Computer A 36.)
transaction A 50.) Contra to 7101.
Contra to 7101.
c. Reestablishments or increases
c. Irregular and monthend of receivables as
deductions form CP&E a result of hardship refunds of
benefits applied to receivables. amounts previously
(Computer transactions withheld from CP&E benefits and
A 56 and A 61.) applied to receivables.
Contra to 7101. Input transaction 06B.
( Computer transaction A 14.)
d. Withdrawals from PFOP or FDIB Contra to 7101.
funds and applied
to receivables. (Input d. Uncollectible checks
transaction 06F. Computer applicable to receivables.
transaction A 17.) (Input transaction 04B. Computer
Contra to 7101. transaction A 48.)
Contra to 7101.
e. Reduction or decrease
adjustments of receivables. e. Amounts of waivers (input
(Input transaction 08E. transaction 07C) which
Computer transaction A 38.) are in excess of receivable
Contra to 7101. balances. (Computer
transaction A 53.)
f. Waivers of receivables. Contra to 7101.
(Input transaction 07C
Computer transaction A 43.) f. Increases of receivable
Contra 7101. amounts in conjunction
with c. orresponding decreases
g. Writeoffs (compromises, under a different
discharges in bankruptcy, file/payee number. (Input
etc.) of receivables. (Input transaction 04F. Computer
transaction 07D. transaction A 12.)
Computer transaction A 44.) Contra to 7101.
Contra to 7101.
g. Computer generated 01
h. Liquidations of receivable "reinsert master record"
balances of less than transactions processed in
$1.00 remaining after conjunction with processing
application of collections duplicate claim number
(input transactions 08, 08A) or adjustment input.
voucher offsets (Computer transaction A 12.)
(input transaction 08B). Contra to 7101.
(Computer transaction
A 39.)
Contra to 7101.
7103(362649) UNCOLLECTIBLE ACCOUNTS RECEIVABLES-NOT REPORTED TO GAO-Continued
Debits: Credits:
i. Decreases of receivables h. Clearance of unassociated
(transaction 08f) debit balances in account
in conjunction with 1239(36F3875) which were
corresponding increases under a established as a result of
different file/payee number. collections (input transactions
(Input transaction 04F. 08, 08A) or voucher
Computer transaction a 13.) offsets (input transaction 08B)
Contra to 7101. being overstated.
(Input transaction 04E. Computer
j. Decreases of receivables in transaction A 11.)
conjunction with Contra to 7101.
corresponding increases for
duplicate claim number i. Clearance of unassociated
adjustment input. (Computer debit balances in account
transaction A 13.) 1229(36F3875) which were
Contra to 7101. established as a result of
amounts of uncollectible checks
k. Clearance of unassociated (input transaction
credit balances in account 04B) being understated. (Input
1239(36F3875) which were transaction 04E.
established as a result of Computer transaction A 1l.)
collections (input transactions Contra to 7101.
08, 08A) or voucher .
offsets (input transaction 08B) .
being rejected or .
understated. (Input transaction .
06 E. Computer .
transaction A 16.) .
Contra to 7101. .
.
l. Clearance, by application to .
receivables, of unassociated .
credit balances in account 1239 .
which were established as .
a result of amounts of waivers .
(input transaction 07C) .
exceeding receivable balances. .
(Input transaction 06E. .
Computer transaction A 16.) .
Contra to 7101. .
.
m. Clearance of unassociated .
credit balances in .
account 1229(36F3875) which were .
established as a .
result of amounts of .
uncollectible checks (input .
transaction 04B) being .
overstated. (Input transaction .
08E. Computer transaction A 18.) .
Contra to 7101. .
.
n. Rejection of computer .
generated transaction 01 .
"reinsert master record" by the .
update run in conjunc- .
tion with processing duplicate .
claim number .
adjustment input transactions. .
(Computer transaction .
A 57.) .
Contra to 7101. .
.
o. Clearance of unassociated .
credit balances in account .
1239.02 which were established .
as a result of returned .
checks (transaction 21) and .
applied to uncollectible .
receivables. (Input transaction .
06E. Computer .
transaction A 16.) .
Contra to 7101. .
.
.
7125(362649) GENERAL FUND RECEIPTS DEPOSITED
This is a debit balance (statistical) account maintained in the "Other" series of general ledger accounts by receipt symbol 362649 to show the amount of miscellaneous general fund receipts deposited into the Treasury.
DPC ENTRIES
Debits: Credits:
a. Total of cash collections a. Clearance of unassociated
processed and applied to debit balances in account
receivables. (Input 1239936F3875) which were
transactions 08, 08A. Computer established as a result of
transaction A 49.) collections (input transactions
Contra to 1221.02(362649), 4224. 08, 08A or 08B) being
overstated. (Input transaction
b. Total of voucher offsets 04E. Computer
processed and applied to transaction A 11.)
receivables. (Input transaction Contra to 1221.02(362649), 4224.
08B. Computer
transaction A 50.) b. Clearance of unassociated
Contra to 1221.02(362649), 4224. debit balances in account
1229936F3875) which were
c. Irregular and monthend established as a result of
deductions form CP&E uncollectible checks (input
benefits applied to receivables. transaction 04B) being
(Computer transac- understated. (Input transaction
tions A 56 and A 61.) 04E. Computer
Contra to 1221.02(362649), 4224. transaction A 11.)
Contra to 1221.02(362649), 4224.
d. Returned checks (Computer
transaction A 30.) c. Uncollectible checks
Contra to 1239.02(362649) processed. (Input transaction
04B. Computer transaction A 48.)
e. Withdrawals from PFOP and Contra to 1221.02(362649), 4224
FDIB funds and
applied to receivables. (Input d. Confirmed "paid" date of
transaction 06F. disbursements. (Computer
Computer transaction A 17.) transaction A 27.)
Contra to 1221.02(362649), 4224. Contra to 7126.02(362649).
f. Overcollections of amounts of e. Net cumulative balance closed
current or uncollecti- at end of fiscal year.
ble receivables of amounts of Contra to 2031(362649).
less than $1.00. (Input .
transaction s 08, 08A, 08B. .
Computer transaction A 39.) .
Contra to 3014(362649). .
.
g. Confirmed "paid" date of .
collections. (Computer .
transaction A 27.) .
Contra to 7126.02. .
.
h. Clearance of unassociated .
credit balances in account .
1239(36F3875) which were .
established as a result of .
collections of voucher offsets .
(input transactions 08, .
08A or 08B) Being rejected or .
understated. (Input .
transaction 06E. Computer .
transaction A 16.) .
Contra to 1221.02(362649), 4224. .
.
.
7125(362649) GENERAL FUND RECEIPTS DEPOSITED-Continued
DPC ENTRIES
Debits: Credits:
i. Clearance of unassociated .
credit balances in account .
1229(36F3875) which were .
established as a result of .
uncollectible checks (input .
transaction 04B) being .
overstated. (Input transaction .
08E. Computer .
transaction A 18.) .
Contra to 1221.02(362649), 4224. .
7125(361060) GENERAL FUND RECEIPTS DEPOSITED
This is a debit balance (statistical) account maintained in the "Other" series of general ledger accounts by receipt symbol 361060 to show the amount of miscellaneous general fund receipts deposited into the Treasury.
DPC ENTRIES
Debits: Credits:
a. Transfers of PFOP balances of a. Net cumulative balance closed
less than $1.00 at end of fiscal year.
to general fund receipts when Contra to 2031.
the whereabouts .
of the veteran is unknown. .
(Input transaction 06F. .
Computer transaction A 17.) .
Contra to 3014(361060). .
7126.02(362649) GENERAL FUND RECEIPTS IN TRANSIT
This is a debit balance (statistical) account maintained in the "Other" series of general ledger accounts to show the net amount of general fund receipt collections not accomplished or confirmed by Treasury disbursing centers or depositaries at the end of the month. Under the CP&E ADP systems it is used as a credit balance account to record disbursement vouchers for general fund receipt symbol 362649 by decimal suffix (02) non-Federal pending confirmation of the paid date.
DPC ENTRIES
Debits: Credits:
a. Confirmed "paid" date of a. Confirmed "paid" date of
disbursement. collections.
(Computer transaction A 27.) (Computer transaction A 27.)
(Contra to 7125(362649). Contra to 71255(362649).
.
. b. One-time payments processed.
. (Computer transaction A 32.)
. Contra to 2036(362649).
.
.
7218 RECEIPTS CREDITED TO TREASURY ACCOUNT
This is a debit balance (statistical) account maintained in the "Other" series of general ledger accounts by Treasury account symbol 20X6133 to show the amount of receipts credited to these Treasury accounts.
DPC ENTRIES
Debits: Credits:
a. Transfer of PFOP balances of a. Net cumulative balance closed
$5.00 or more to Treasury at end of fiscal year.
accounts when the whereabouts Contra to 7219.
of veterans are unknown. .
(Input transaction 06F. .
Computer transaction A 17.) .
Contra to 7219. .
7219 RECEIPTS CREDITED TO TREASURY ACCOUNTS-CONTRA
This is a credit balance (contra-statistical) account maintained in the "Other" series of general ledger accounts by Treasury account symbols 20X6133 to show the amount of receipt credited to these Treasury accounts.
DPC ENTRIES
Debits: Credits:
a. Net cumulative balance closed a. Withdrawals of PFOP balances
at end of fiscal year. of $5.00 or more
Contra to 7218. and transfers to Treasury
. accounts due to whereabouts
. of veterans being unknown.
. (Input transactions
. 06F. Computer transaction A 17.)
. Contra to 7218.
.
.