APPENDIX M-4. STATION G/L ACCTS. AND PRO FORMA ENTRIES
C P & E MANUAL SYSTEM
This appendix contains the general ledger account descriptions and pro forma entries for benefit appropriations 36X0102 and 36X0137 to be used by field stations under a manual system as distinguished from the automated systems.
This appendix is applicable to the Manila VA regional office for each of the appropriations. It is also applicable to the Veterans Benefits Office for accounting under appropriation 36X0102 for those compensation and pension payments (including Adjusted Service Certificates) under the jurisdiction of VBO that are not converted to the C&P automated system. For appropriation 36X0137, this appendix is applicable to all regional offices for those related functions that are not included in the education automatic system such as payments under 38 U.S.C. ch. 31 for tuition, fees, books, supplies and equipment; payments of allowances for automobiles and other conveyances for disabled veterns, etc.
APPENDIX M-4-1. GENERAL LEDGER ACCOUNTS
1. The general ledger accounts maintained for benefit appropriations 36X0102 and 36X0137 have been assigned a four-digit symbol preceded by a two-digit prefix. The number "3" designating benefit appropriations, has been assigned as the first of the two-digit prefix. The second digit of the prefix will identify the specific appropriation as follows:
Series 2d Digit Symbol Title
3_0000 4 36X0102 Compensation and Pension, VA
5 36X0137 Readjustment Benefits, VA
2. The account descriptions indicate the title and type of account, purpose and entries representing the most common types of transactions. In order to simplify printing requirements, the last two-digit identifying prefix has been omitted in listing contra accounts. However, all accounts will be maintained by appropriation. In the event it is necessary to make an entry which is not prescribed, the accountant shall record such transaction in a manner consistent with sound judgment and accounting practices, and in accordance with general principles outlined in chapter 1.
3_1011 DISBURSING AUTHORITY AVAILABLE IN SUBSEQUENT PERIODS
This is a debit balance (asset) account maintained by appropriation to show the amount of funds available for disbursement in subsequent quarters.
Debits: Credits:
a. Disbursing authority a. Subsequent quarter
received which is not disbursing authority
available for disbursement withdrawn.
during the current quarter. Contra to 3_6032.
Contra to 3_6032. .
. b. Decrease in subsequent
b. Increase in subsequent quarter disbursing authority
quarter disbursing authority withdrawn corresponding
with corresponding decrease increase in current quarter.
in current quarter. Contra to 3_1012.
Contra to 3_1012. .
. c. Disbursing authority
. transferred to account 3_1012
. at the beginning of the
. second, third, and fourth
. quarters.
. Contra to 3_1012.
3_1012 DISBURSING AUTHORITY
This is a debit balance (asset) account maintained by appropriation. The amount of disbursing authority available for disbursement is the net of the balance in account 3_1012, 3_1018, 3_2038 and 3_207S. Excludes amounts shown on VA Forms 4-4564 as being available in subsequent quarters.
Debits: Credits:
a. Disbursing authority which a. Disbursing authority which
is available in the current is available in the current
quarter received from Central quarter withdrawn by Central
Office. Office.
Contra to 3_6032. Contra to 3_6032.
b. Decrease in subsequent b. Increase in subsequent
quarter disbursing authority quarter disbursing authority
with corresponding increase with corresponding decrease
in current quarter. in current quarter.
Contra to 3_1011. Contra to 3_1011.
c. Disbursing authority c. Disbursments and
transferred from account reimbursements.
3_1011 at the beginning of Contra to 3_1237, 3_4042,
the second, third and fourth 3_4043.
quarters. .
Contra to 3_1011. d. Monthly tranfers of amounts
. of benefit payments withheld
d. Collections of receivables. applicable to another
Contra to 3_1217, 3_1237, appropriation or fund.
3_4043, 3_4044. Contra to 3_1018.
e. Canceled benefit payment e. Advice from Treasury of the
checks. United States that unavailable
Contra to 3_4042. check previously treated as
canceled has been honored in
f. Advice from Treasurer of the due course.
United States that unavailable Contra to 3_1217.
checks have been treated as .
canceled. f. Uncollectible checks
Contra to 3_1216. applicable to receivables
. collections.
g. Amounts recovered by the Contra to 3_1217, 3_4043,
Treasury of the United States 3_4044.
for improperly negotiated .
checks. g. Reversal of net
Contra to 3_1216. disbursements in transit at
. the end of the previous
h. Refunds of gratuitous month.
benefits from Personal Funds Contra to 3_2038.
of Patients. .
Contra to 344042. .
i. Net disbursements in transit .
at the end of each month. .
Contra to 3_2038. .
3_1018 DISBURSING AUTHORITY RESERVED-AMOUNTS WITHHELD FROM BENEFIT PAYMENTS
This is a credit balance (contra-asset) account maintained by appropriation to show amounts withheld from benefit payments pending transfer to the applicable apporpriation or fund.
Debits: Credits:
a. Monthly transfers of amounts a. Amounts withheld from
withheld applicable to other benefit payments applicable to
appropriations and funds. other appropriations and
Contra to 3_1012. funds.
. Contra to 3_4042.
3_1216 RECEIVABLES- PROCEEDS DUE FROM TREASURY-UNAVAILABLE CANCELED CHECKS
This is a debit balance (asset) account maintained by appropriation to show the amount due from the Treasurer of the United States for unavailable checks treated as canceled. The balance in this account will control subsidiary records maintained in the Fiscal activity.
Debits: Credits:
a. Requests to Treasury of the a. Advice from Treasury of the
United States for cancellation United States that unavailable
of unavailable checks. checks have been treated as
Contra to 3_4042. canceled.
. Contra to 3_1012.
. b. Advice from Treasury of the
. United States that unavailable
. checks have been negotiated
. and that no further action
. will be taken by Treasury.
. Contra to 3_1217.
. c. Amounts recovered by the
. Treasury of the United States
. for improperly negotiated
. checks.
. Contra to 3_1012.
3_1217 RECEIVABLES-BENEFIT PAYMENT
This is a debit balance (asset) account maintained by appropriation to show the total amounts due from all sources as appropriation refunds for which receivables have been established. The balance in this account will control subsidiary records maintained in the Fiscal activity.
Debits: Credits:
a. Overpayments established or a. Collections applicable to
increased. current receivables.
Contra to 3_4043. Contra to 3_1012.
b. Uncollectible checks b. Voucher offsets withheld
applicable to current from same appropriation and
receivables. applied to current receivables.
Contra to 3_1012. Contra to 3_4042.
c. Advice from Treasury of the c. Current receivables written
United States that unavailable off as uncollectible.
check previously treated as Contra to 3_4044.
canceled has been honored in .
due course. d. Current receivables waived.
Contra to 3_1012. Contra to 3_4045.
d. Current receivables e. Current receivables written
transferred from other off due to compromise,
stations. discharge in bankruptcy, etc.
Contra to 3_6145. Contra to 3_4044.
. f. Current receivables
. transferred to other stations.
. Contra to 3_6135.
3_1237 RECEIVABLES-WITHHELD FOREIGN CHECK ACCOUNT
This is a debit balance (asset) account maintained by appropriation at the Veterans Benefit Office to show the amount due for withheld foreign checks deposited in Treasury Special Account Number 39 and for which "second" vouchers have been forwarded to the disbursing office. The balance in this account will control subsidiary records maintained in the Fiscal activity.
Debits: Credits:
a. "Second" voucher payments a. Collections received from
applicable to withheld foreign disbursing office to cover
checks. amounts transferred from
Contra to 3_1012. Treasury Deposit Account
. Number 39.
. Contra to 3_1012.
3_2038 NET DISBURSEMENTS IN TRANSIT
This is a credit balance (liability) account maintained by appropriation to show the amount of net disbursements in transit at the end of the month. A debit balance will result when voucher deductions, check cancellations, credit adjustments and net refunds exceed gross disbursements. Entries to this account will be reversed at the beginning of the following month.
Debits: Credits:
a. Reversal entry of amount of a. Net disbursements in transit
credit entry for the previous at the end of each month.
month. Contra to 3_1012.
Contra to 3_1012. .
3_2075 ACCRUED BENEFITS PAYABLE
This is a credit balance (liability) account maintained by appropriation to show the amounts due for benefits and for which vouchers have not been processed to the Treasury Department for payment.
Debits: Credits:
a. Reversal of accruals which a. Liabilities established at
were recorded as liabilities the end of each month to cover
at the end of the previous the unrecorded amounts of
month. earned benefits for which
Contra to 3_4046. awards have been approved.
. Contra to 3_4046.
3_2241 CAPITAL
This is a credit balance (accountability) account maintained by appropriation to show the net worth resulting from operations of each appropriation.
Entries will be made to this account only through prescribed closing entries at the end of each fiscal year. If, for any reason, it is necessary to effect a prior year adjustment, it will be processed as a current year transaction and posted to the applicable nominal account(s).
Debits: Credits:
a. Net cumulative debit a. Net cumulative credit
balances in nominal and balance in nominal and
interoffice accounts closed interoffice accounts closed
at end of fiscal year. at end of fiscal year.
Contra to 3_4042, 3_4044, Contra to 3_4043, 3_4046,
3_4045, 3_4046, 3_6032, 3_6032, 3_6145.
3_6135. .
3_4042 BENEFIT PAYMENTS
This is a debit balance (nominal) account maintained by appropriation to show the total payments to or for veterans from benefit appropriations.
Debits: Credits:
a. Disbursements for benefits a. Benefit payment checks
not requiring voucher offsets. canceled.
Contra to 3_1012. Contra to 3_1012.
b. Voucher payments for b. Requests for cancellation of
benefits requiring voucher unavailable checks.
offsets. Contra to 3_1216.
Contra to 3_1012, 3_1217, .
3_4044. c. Refunds of gratuitous
. benefits from Personal Funds
c. Amounts withheld from of Patients.
benefit payments applicable to Contra to 341012.
other appropriations and
funds. d. Net cumulative balance
Contra to 3_1018. closed at end of fiscal year.
. Contra to 3_2241.
d. Net monthly expenditures for .
foreign disbursements. .
(Veterans Benefits Office .
only.) .
Contra to 3_1012. .
3_4043 BENEFIT OVERPAYMENTS
This is a credit balance (nominal) account maintained by appropriation to show the total overpayments made to or on behalf of veterans or their beneficiaries from benefit appropriations.
Debits: Credits:
a. Uncollectible checks a. Overpayments established.
applicable to receivables not Contra to 3_1217.
previously established. .
Contra to 3_1012. b. Collection of receivables
. which were not previously
b. Refunds of overcollections established.
Contra to 3_1012. Contra to 3_1012.
c. Net cumulative balance .
closed at end of fiscal year. .
Contra to 3_2241. .
3_4044 BENEFIT RECEIVABLE WRITEOFFS
This is a debit balance (nominal) account maintained by appropriation to show the total amount of benefit receivables written off.
Debits: Credits:
a. Current receivables written a. Collections applicable to
off as uncollectible. receivables previously written
Contra to 3_1217. off as uncollectible.
. Contra to 3_1012, 3_4042.
b. Current receivables written .
off due to compromise, b. Net cumulative balance
discharge in bankruptcy, etc. closed at end of fiscal year.
Contra to 3_1217. Contra to 3_2241.
c. Uncollectible checks .
applicable to receivables .
which were previously written .
off. .
Contra to 3_1012. .
3_4045 BENEFIT OVERPAYMENTS WAIVED
This is a debit balance (nominal) account maintained by appropriation to show the total amount of overpayments waived.
Debits: Credits:
a. Current receivables a. Net cumulative balance
waived.Contra to 3_1217. closed at end of fiscal
. year.Contra to 3_2241.
3_4046 BENEFIT PAYMENTS ACCRUED
This is a debit or credit balance (nominal) account maintained by appropriation to show the net difference between the amount accrued June 30 of the prior fiscal year and the amount accrued at the end of the reporting period in the current fiscal year to establish a liability for awarded benefits due and payable but not recorded as cash expenditures.
Debits: Credits:
a. Liabilities established at a. Reversal of accruals which
the end of each month to cover were recorded as liabilities
the unrecorded amounts of at the end of the previous
earned benefits for which month. (Includes accruals
awards have been approved. established as of June 30
Contra to 3_2075. each year.)
. Contra to 3_2075.
b. Net credit balance closed at .
end of fiscal year. b. Net debit balance closed at
Contra to 3_2241. end of fiscal year.
. Contra to 3_2241.
3_6032 DISBURSING AUTHORITY ADVANCED OR WITHDRAWN BY CENTRAL OFFICE
This is a debit or credit balance (interoffice) account maintained by appropriation symbol and station number to show the cumulative net amount of disbursing authority advanced or withdrawn by Central Office.
Debits: Credits:
a. Disbursing authority a. Disbursing authority
withdrawn by Central Office. received from Central Office.
Contra to 3_1011, 3_1012. Contra to 3_1011, 3_1012.
b. Net cumulative credit b. Net cumulative debit balance
balance closed at end of closed at end of fiscal year.
fiscal year. Contra to 3_2241.
Contra to 3_2241. .
3_6135 RECEIVABLES TRANSFERRED TO OTHER STATIONS
This is a debit balance (interoffice) account maintained by appropriation symbol and station number to show the amount of current receivables transferred to other stations.
Debits: Credits:
a. Current receivables a. Net cumulative balance
transferred to other stations. closed at end of fiscal year.
Contra to 3_1217. Contral to 3_2241.
3_6145 RECEIVABLES RECEIVED FROM OTHER STATIONS
This is a credit balance (interoffice) account maintained by appropriation symbol and station number to show the amount of current receivables received from other stations.
Debits: Credits:
a. Net cumulative balance a. Current receivables
closed at end of fiscal year. transferred from other
Contra to 3_2241. stations.
. Contra to 3_1217.
3_7101 UNCOLLECTIBLE ACCOUNTS RECEIVABLE
This is a debit balance (statistical) account maintained by appropriation to show the amount of uncollectible accounts receivable written off whether or not they have been reported to GAO.
Debits: Credits:
a. Current accounts receivable a. Collections and voucher
determined to be uncollectible. offsets applied to
Contra to 3_7102, 3_7103. uncollectible receivables.
. Contra to 3_7102,3_7103.
b. Uncollectible checks
applicable to uncollectible b. Reductions of uncollectible
receivables. receivables by GAO Form C-92.
Contra to 3_7102, 3_7103. Contra to 3_7102.
. c. Waivers of uncollectible
. receivables.
. Contra to 3_7102, 3_7103.
. d. Writeoffs by compromise,
. discharge in bankruptcy, etc.,
. of uncollectible receivables.
. Contra to 3_7102, 3_7103.
. e. Uncollectible receivables
. transferred out.
. Contra to 3_7102, 3_7103.
3_7102 UNCOLLECTIBLE ACCOUNTS RECEIVABLE-REPORTED TO GAO
This is a credit balance (statistical) account maintained by appropriation to show the amount of uncollectible accounts receivable written off which have been reported to GAO.
Debits: Credits:
a. Collections and voucher a. Current accounts receivable
offsets applied to determined to be uncollectible
uncollectible receivables. and reported to GAO.
Contra to 3_7101. Contra to 3_ 7101.
b. Reductions of uncollectible b. Uncollectible checks
receivables by GAO Form C-92. applicable to uncollectible
Contra to 3_7101. receivables.
. Contra to 3_7101.
c. Waivers of uncollectible .
receivables. .
Contra to 3_7101. .
d. Writeoffs by compromise, .
discharge in bankruptcy, etc., .
of uncollectible receivables. .
Contra to 3_7101. .
e. Uncollectible receivables .
transferred out. .
Contra to 3_7101. .
3_7103 UNCOLLECTIBLE ACCOUNTS RECEIVABLE-NOT REPORTED TO GAO
This is a credit balance (statistical) account maintained by appropriation to show the amount of uncollectible accounts receivable written off which have not been reported to GAO.
Debits: Credits:
a. Collections and voucher a. Current accounts receivable
offsets applied to determined to be uncollectible
uncollectible receivables. and not reported to GAO.
Contra to 3_7101. Contra to 3_7101.
b. Waiver of uncollectible b. Uncollectible checks
receivables. applicable to uncollectible
Contra to 3_7101. receivables.
. Contra to 3_7101.
c. Writeoffs by compromise .
discharge in bankruptcy, etc., .
of uncollectible receivables. .
Contra to 3_7101. .
d. Uncollectible receivables .
transferred out. .
Contra to 3_7101. .