APPENDIX M-4-2. PRO FORMA ENTRIES
This appendix contains most of the general ledger entries made under the compensation, pension and education manual system. The applicable cost account, when required, is also shown. When more than one cost account is applicable, the individual cost accounts are not shown and reference to appendix M1 is required to select the applicable cost accounts involved.
PRO FORMA ENTRIES
1. Advance of Disbursing Authority From Central Office
Debit: 3_1011 (Amount available in
. subsequent quarter)
3_1012 (Amount available in
. current quarter)
Credit: 3_6032 (Total amount advanced)
2. Increase of Subsequent Quarter Disbursing Authority With Corresponding Decrease in Current Quarter
Debit: 3_1011 (Amount of subsequent
. quarter increase)
Credit: 3_1012 (Amount of corresponding
. decrease in current quarter)
3. Withdrawal of Disbursing Authority by Central Office
Debit: 3_6032 (Total amount withdrawn)
Credit: 3_1011 (Amount available in
. subsequent quarter
. that is withdrawn)
. 3_1012 (Amount available in
. current quarter
. that is withdrawn)
4. Voucher Payments of Awarded Benefits
a. Not Requiring Offset or Withholding
Debit: 3_4042 (Cost)
Credit: 3_1012
b. Requiring Withholding Applicable to Other Appropriations or Funds
Debit: 3_4042 (Cost) (Gross amount)
Credit: 3_1018 (Amount withheld)
. 3_1012 (Net amount)
c. Transfer of Amounts Withheld From Benefits
Debit: 3_1018
Credit: 3_1012
d. Requiring Offsets Applicable to Same Appropriation
Debit: 3_4042 (Cost) (Gross Amount)
Credit: 3_1012 (Amount not offset)
. 3_1217 (Amount applicable to
. current receivables)
. 3_4044 (3459 or 3579) (Amount
. applicable to
. receivable previously written
. off as
. uncollectible) (Also for amount
. applicable to
. uncollectible receivables.)
.
Debit: 3_7102, 3_7103
Credit: 3_7101
5. Cancellation of Checks
Debit: 3_1012
Credit: 3_4042 (Cost)
6. Unavailable Check Cancellations
a. Request for Cancellation
Debit: 3_1216
Credit: 3_4042 (Cost)
b. Advice That Check Has Been Canceled or Treated as Canceled
Debit: 3_1012
Credit: 3_1216
c. Advice That Check Has Been Negotiated and That No Further Action Will be Taken by Treasury
Debit: 3_1217
Credit: 3_1216
d. Amounts Recovered by Treasury of the United States for Improperly Negotiated Checks
Debit: 3_1012
Credit: 3_1216
e. Advice From Treasury of the United States That Checks Previously Treated as Canceled Have Been Honored in Due Course
Debit: 3_1217
Credit: 3_1012
7. Disbursements for Special Adapted Housing
Debit: 354042 (Cost)
Credit: 35 1012
8. Disbursements for Automobiles and Other Conveyances
Debit: 354042 (Cost)
Credit: 351012
9. Disbursements for Tuition and Fees-38 U.S.C. Ch. 31
Debit: 354042 (Cost)
Credit: 351012
10. Disbursements for Books, Supplies and Equipment-38 U.S.C. Ch. 31
Debit: 354042 (Cost)
Credit: 351012
11. Overpayments Established as Receivables
Debit: 3_1217
Credit: 3_4043 (3459 or 3579)
12. Collections of Receivables
a. Current Overpayments Established as Receivables
Debit: 3_1012
Credit: 3_1217
b. Overpayments Not Previously Established as Receivables
Debit: 3_1012
Credit: 3_4043 (3459 or 3579)
c. Uncollectible Receivable (Previously Written Off as Uncollectible)
Debit: 3_1012
Credit: 3_4044 (3459 or 3579)
Also:
Debit: 3_7102, 3_7103
Credit: 3_7101
13. Uncollectible Checks (Collection of Overpayments)
a. Current Receivables
Debit: 3_1217
Credit: 3_1012
b. Overpayments Not Previously Established as Receivables
Debit: 3_4043 (3459 or 3579)
Credit: 3_ 1012
Also to establish receivable:
Debit: 3_1217
Credit: 3_4043 (3459 or 3579)
c. Uncollectible Receivables (Previously Written Off as Uncollectible)
Debit: 3_4044 (3459 or 3579)
Credit: 31012
Also:
Debit: 3_7101
Credit: 3_7102, 3_7103
14. Writeoff of Current Receivables as Uncollectible
Debit: 3_4044 (3459 or 3579)
Credit: 3_1217
Also:
Debit: 3_7101
Credit: 3_7102, 3_7103
15. Waiver of Receivables
a. Current Receivables
Debit: 3_4045 (3459 or 3579)
Credit: 3_1217
b. Uncollectible Receivables
Debit: 3_7102, 3_7103
Credit: 3_7101
16. Receivables Compromised, Discharged in Bankruptcy, etc.
a. Current Receivables
Debit: 3_1012 (Amount of collection)
Credit: 3_12 l7 (Amount of collection)
. Also:
Debit: 3_4044 (3459 or 3579) (Amount of
. receivable remaining after
. application of any collection amount)
Credit: 3_1217
b. Uncollectible Receivables
(1) Amount of Any Collection To Be Applied
Debit: 3_1012
Credit: 3_4044 (3459 or 3579)
. Also:
Debit: 3_7102, 3_7103
Credit: 3_7101
(2) Amount of Receivable Remaining After Application of any Collection Amount
Debit: 3_7102, 3_7103
Credit: 3_7101
17. Reductions of Uncollectible Receivables by GAO Form C92
Debit: 3_7102
Credit: 3_7101
18. Transfer of Receivables
a. Current Receivables Transferred Out
Debit: 3_6135
Credit: 3_1217
b. Uncollectible Receivables Transferred Out
Debit: 3_7102, 3_7103
Credit: 3_7101
c. Current Receivables Transferred In
Debit: 3_1217
Credit: 3_6145
d. Uncollectible Receivables Transferred In
Debit: 3_7101
Credit: 3_7102, 3_7103
19. Recording Monthend Accruals
a. Establishment of Accruals
Debit: 3_4046 (Cost)
Credit: 3_2075
b. Reversal of Accruals the First of Each Month (Including July 1)
Debit: 3_2075
Credit: 3_4046 (Cost)
NOTE: Reversal of accruals each July 1 will initially result in account 3_4046 and the applicable cost accounts reflecting credit balances since these accounts were closed at the end of the prior fiscal year.
20. Net Disbursements in Transit to Treasury-End of Each Month
a. Net Amount in Transit at End of Each Month
Debit: 3_1012
Credit: 3_2038
b. Reversal of Net Disbursements in Transit at the End of Previous Month
Debit: 3_2038
Credit: 3_1012
21. Fiscal Year Closing Entries
a. Debit: 3_2241
Credit: 3_4042 (Cost), 3_4044 (Cost),
. 3_4045 (Cost)
. 3_4046 (Cost)l, 3_6032l, 3_6135
b. Debit: 3_4043 (Cost), 3_4046 (Cost)l,
. 3_6032l, 3_6145
Credit: 3_2241
1These accounts may reflect either a debit or credit balance as of June 30 prior to closing.