APPENDIX M-6-1. CHART OF GENERAL LEDGER ACCOUNTS FOR 36X8133 (CHAPTER 32)
This appendix contains the Chart of General Ledger Accounts for The Post-Vietnam Veterans Education Account Trust Fund 36X8133 (Chapter 32). These general ledger accounts have been assigned a four-digit symbol preceded by a two-digit prefix. Of the two-digit prefix, the number "3" designates benefit appropriation; the number "7" designates fund 36X8133. The first digit of the four digit symbol designates the types of account as follows:
SERIES CHART OF ACCOUNTS
371000 Asset
372000 Liability
373000 Income
374000 Expense
375000 Allotment
376000 Interoffice
377000 Statistical
CHART OF ACCOUNTS
ACCOUNT TITLE
371012 Disbursing Authority-Budget
371012.10 Disbursing Authority-Receipts-Participant Portion
371012.20 Disbursing Authority-Receipts-Federal Marching Funds
371012.30 Disbursing Authority-Receipts-DOD Portion (Bonus)
371012.40 Disbursing Authority-Receipts-DOD Portion on Behalf of
. the Veteran
371012.50 Disbursing Authority-Receipts-DOD Portion on Behalf of
. the Veteran(901)
371216 Receivables-Proceeds Due From Treasury-Unavailable
. Canceled Checks
371217 Receivables-Chapter 32 Benefit Payments
371217.01 Opening Balance
371217.02 Establishments
371217.03 Cash Collections
371217.04 Benefit Deductions (Collections)
ACCOUNT TITLE
371217.05 Waiver
371217.06 Reserved for Authorized Writeoffs (death disability)
371217.07 Writeoffs of Uncollectibles (bankruptcy, compromises,
. court decrees, amounts less than 41)
371217.08 Transfers from Other Stations (transfer in or out)
371217.09 Offset from Other Systems
371217.10 Uncollectible Accounts Receivable
371217.11 Prior year Adjustments
371217.12 Adjustment (non cash)
371217.13 Over Collections (less than $1)
371217.14 Receivable-Chapter 32 Benefit Payment (903)
371217.15 Receivable-Chapter 32 Benefit Payment (901)
371226 Receivable Debits in Process (ADP)
371229 Unassociated Debits
371233.20 Accrued Contributions Receivable-Federal Matching Funds
371233.30 Accrued Contributions Receivable-DOD Portion (Bonus)
371234 Receivable Credits pending Treasury Action (ADP)
371236 Receivable Credits In Process (ADP)
371239 Unassociated Credits
372035 Withholdings and Disbursements in Process (ADP)
372036 Disbursements in Process-Budget (ADP)
372038 Disbursements in Transmit-Budget
372038.10 Disbursements in Transit-Receipts-Participant Portion
372038.20 Disbursements in Transit-Receipts-Participant Portion
. (Matching)
372038.30 Disbursement in Transit-Receipt-DOD Portion (Bonus)
372038.40 Disbursement in Transit-Receipt-DOD Portion on Behalf
. of the Veteran
372038.50 Disbursement in Transit-Receipt-DOD Portion on Behalf
. of the Veteran (901)
372075 Accrued Benefits Payable
372087 Unassociated Returned Checks
372087.40 Unassociated Returned Checks-DOD Portion on Behalf
. of the Veteran
372087.50 Unassociated Returned Checks-DOD Portion on Behalf
. of the Veteran (901)
372090 Benefit Proceeds
372090.40 Benefit Proceeds-DOD Portion on Behalf of the Veteran
372090.50 Benefit Proceeds-DOD Portion on Behalf of the Veteran (901)
372096.10 Chapter 32 Contributions-Credits in Process-Participant
. Portion (ADP)
372096.30 Chapter 32 Contributions-Credits in Process-DOD
. Portion (Bonus)-(ADP)
372096.40 Chapter 32 Contributions-Credits in Process-DOD
. Portion on Behalf of the Veteran-(ADP)
372099 Unassociated Chapter 32 Contributions
372241 Capital
372241.10 Capital-Participant Portion
372241.20 Capital-Federal Matching Funds
ACCOUNT TITLE
372241.30 Capital-DOD Portion (Bonus)
372241.40 Capital-DOD Portion on Behalf of the Veteran
372241.50 Capital-DOD Portion on Behalf of the Veteran (901)
372247.10 Accountability-Participant Portion
372247.20 Accountability-Federal Matching Funds
372247.30 Accountability-DOD Portion (Bonus)
372247.40 Accountability-DOD Portion on Behalf of the Veteran
372247.50 ccountability-DOD Portion on Behalf of the Veteran
. A(901)
373447.10 Chapter 32 Contributions-Participant Portion
373447.20 Chapter 32 Contributions-Federal Matching Funds
373447.30 Chapter 32 Contributions-DOD Portion (Bonus)
373447.40 Chapter 32 Contributions-DOD Portion on Behalf of the
. Veteran
373447.50 Chapter 32 Contributions-DOD Portion on Behalf
. of the Veteran (901)
374041 Undistributed Benefit Payments
374041.40 Undistributed Benefit Payments-DOD Portion on Behalf
. of the Veteran
374041.50 Undistributed Benefit Payments-DOD Portion on Behalf
. of the Veteran (901)
374042 Miscellaneous Chapter 32 Benefit Payments
374042.40 Miscellaneous Chapter 32 Benefit Payments-DOD
. Portion on Behalf of the Veteran
374042.50 Miscellaneous Chapter 32 Benefit Payments-DOD
. Portion on Behalf of the Veteran (901)
374043 Miscellaneous Chapter 32 Benefit Overpayments
374043.40 Miscellaneous Chapter 32 Benefit Overpayments-DOD
. Portion on Behalf of the Veteran
374043.50 Miscellaneous Chapter 32 Benefit Overpayments-DOD
. Portion on Behalf of the Veteran (901)
374044 Miscellaneous Chapter 32 Benefit Receivable Writeoffs
374044.40 Miscellaneous Chapter 32 Benefit Receivable Writeoffs
. -DOD Portion on Behalf of the Veteran
374044.50 Miscellaneous Chapter 32 Benefit Receivable Writeoffs
. -DOD Portion on Behalf of the Veteran (901)
374045 Miscellaneous Chapter 32 Benefit Receivable Waivers
374048 Miscellaneous Chapter 32 Benefit Receivables Declared
. Uncollectible
374049 Miscellaneous Chapter 32 Benefit Receivable Declared
. Uncollectible-Not Reported to GAO
374940.10 Chapter 32 Disenrollment Refunds-Participant Portion
374940.30 Chapter 32 Disenrollment Refunds-DOD Portion (Bonus)
374940.40 Chapter 32 Disenrollment Refund-DOD Portion on Behalf
. of the Veteran
374940.50 Chapter 32 Disenrollment Refund-DOD Portion on Behalf
. of the Veteran (901)
374942.10 Chapter 32 Benefit Payments-Participant Portion
374942.20 Chapter 32 Benefit Payments-Federal Matching Funds
ACCOUNT TITLE
374942.30 Chapter 32 Benefit Payments-DOD Portion (Bonus)
374942.40 Chapter 32 Benefit Payments-DOD Portion on Behalf
. of the Veteran
374942.50 Chapter 32 Benefit Payments-DOD Portion on Behalf
. of the Veteran (901)
374942.91 Chapter 32 Benefit Payments-Four Phase
374942.92 Chapter 32 Benefit Payments-Four Phase
374942.93 Chapter 32 Benefit Payments-Four Phase
374943.10 Chapter 32 Benefit Overpayments-Participant Portion
374943.20 Chapter 32 Benefit Overpayments-Federal Matching Funds
374943.30 Chapter 32 Benefit Overpayments-DOD Portion (Bonus)
374943.40 Chapter 32 Benefit Overpayments-DOD Portion on Behalf
. of the Veteran
374943.50 Chapter 32 Benefit Overpayments-DOD Portion on Behalf
. of the Veteran (901)
374943.91 Chapter 32 Benefit Overpayments-Four Phase
374943.92 Chapter 32 Benefit Overpayments-Four Phase
374943.93 Chapter 32 Benefit Overpayments-Four Phase
374944.10 Chapter 32 Benefit Receivable Writeoffs-
. Participant Portion
374944.20 Chapter 32 Benefit Receivable Writeoffs-Federal
. Matching Funds
374944.30 Chapter 32 Benefit Receivable Writeoffs-DOD
. Portion (Bonus)
374944.40 Chapter 32 Benefit Receivable Writeoffs-DOD
. Portion on Behalf of the Veteran
374944.50 Chapter 32 Benefit Receivable Writeoffs-DOD
. Portion on Behalf of the Veteran (901)
374945.10 Chapter 32 Benefit Overpayments Waived-
. Participant Portion
374945.20 Chapter 32 Benefit Overpayments Waived-
. Federal Matching Funds
374945.30 Chapter 32 Benefit Overpayments Waived-DOD
. Portion (Bonus)
374945.40 Chapter 32 Benefit Overpayments Waived-DOD
. CPortion on Behalf of the Veteran
374945.50 Chapter 32 Benefit Overpayments Waived-DOD
. Portion on Behalf of the Veteran (901)
374946 Chapter 32 Benefit Payments Accrued
375223 Unapportioned Appropriation
375224 Apportionment Available for Subsequent Periods
375225 Unalloted Apportionment
375226 Available for Allowance
375227 Unobligated Allowance
375227.40 Unobligated Allowance-DOD Portion on Behalf of the
. Veteran
ACCOUNT TITLE
375227.50 Unobligated Allowance-DOD Portion on Behalf
. of the Veteran (901)
375227.90 Unobligated Allowance-Four Phase
375229 Expended Allowance
375229.40 Expended Allowance-DOD Portion on Behalf of the Veteran
375229.50 Expended Allowance-DOD Portion on Behalf of the
. Veteran (901)
375229.90 Expended Allowance-Four Phase
375271 Anticipated Receipts
375272 Receipts Realized
375447 Unexpended Contributions
375447.20 Unexpended Contributions-Federal Matching Funds
375447.30 Unexpended Contributions-DOD Portion (Bonus)
375447.40 Unexpended Contributions-DOD Portion on Behalf of
. the Veteran
375447.50 Unexpended Contributions-DOD Portion on Behalf
. of the Veteran (901)
375449 Expended Contributions-DOD Portion on Behalf
. of the Veteran
375449.20 Expended Contributions-Federal Matching Funds
375449.30 Expended Contributions-DOD Portion (Bonus)
375449.40 Expended Contributions-DOD Portion on Behalf
. of the Veteran
375449.50 Expended Contributions-DOD Portion on Behalf
. of the Veteran (901)
375557.31 Undistributed Funds-Bonus (Army)
375557.32 Undistributed Funds-Bonus (Navy)
375558.31 Distributed Funds-Bonus (Army)
375558.32 Distributed Funds Refunded-Bonus (Navy)
375559.31 Distributed Funds-Bonus (Army)
375559.32 Distributed Funds-Bonus (Navy)
376311 Allotments Issued or Received
376312 Allowances Issued or Received
376312.20 Unexpended Contributions Received-Federal
. Matching Funds
376312.30 Unexpended Contributions Received-DOD Portion (Bonus)
376312.40 Unexpended Contributions Received-DOD Portion
. on Behalf of the Veteran
376312.50 Unexpended Contributions Received-DOD Portion
. on Behalf of the Veteran (901)
376313.31 Dependent Contribution-Bonus (Army)
376313.32 Dependent Contribution-Bonus (Navy)
377101 Uncollectible Accounts Receivable
377102 Uncollectible Accounts Receivable-Reported to GAO
377103 Uncollectible Accounts Receivable-Not Reported to GAO