APPENDIX M71. GENERAL LEDGER ACCOUNT DESCRIPTIONS
36_0200 REPS
This appendix contains the general ledger accounts for the REPS (Restored Entitlement Program for Survivors) under Pub. L. 97377. Included are account descriptions and titles.
GENERAL LEDGER CHART OF ACCOUNTS
1. The following general ledger accounts will be used:
Account Title
Number
1012 Disbursing Authority
1012.6 Disbursing Authority-FY 84
1211 Account Receivable-Federal
1216 Receivables-Proceeds Due From Treasury
. Unavailable Canceled Checks
1217 Receivables-Benefit Payments
1217.6 Receivables-Benefit Payments-FY 84
1226 Receivable Debits in Process
1226.6 Receivable Debits in Process-FY 84
1229 Unassociated Debits
1234 Receivable Credits Pending Treasury Action
1236 Receivable Credits in Process
1236.6 Receivable Credits in Process-FY 84
1239 Unassociated Credits
2035 Withholdings and Disbursements in Process
2035.6 Withholdings and Disbursements in Process-FY 84
2036 Disbursements Pending-Budget
2038 Disbursements in Transit
2038.6 Disbursements in Transit-FY 84
2075 Accrued Expenses Payable
2075.6 Accrued Expenses Payable-FY 84
2086 Canceled Checks in Process
2086.6 Canceled Checks in Process-FY 84
2087 Unassociated Returned Checks
2090 Benefit Proceeds
2090.6 Benefit Proceeds-FY 84
2095 Deferred Income-Advances Received From Other
. Government Agencies
2241 Capital
2241.6 Capital-FY 84
2242 Accrued Expenditures-Expired Appropriations
2242.6 Accrued Expenditures-FY 84
2244 Applied Cost Adjustments-Prior Fiscal Year
2244.6 Applied Cost Adjustments-FY 84
2245 Income Adjustment-Prior Fiscal Year-Federal
3016 Income From Other Government Agencies
Account Title
Number
4040 Administrative Operating Expenses
4041 Undistributed Payments
4042 REP Benefit Payments
4043 REP Benefit Overpayments
4044 REP Receivable Writeoffs
4045 REP Receivable Waivers
4048 Miscellaneous REP Receivables Declared
. Uncollectible-Reported to GAO
4049 Miscellaneous REP Receivables Declared
. Uncollectible-Not Reported to GAO
5223 Unapportioned Appropriation
5224 Apportionment Available for Subsequent Periods
5225 Unalloted Apportionment
5226 Available for Allowance
5227 Unobligated Allowance
5229 Expended Allowance
52296 Expended Allowance-FY 84
60326 Disbursing Authority Advanced or Withdrawn-FY 84
6311 Allotments Issued or Received
6312 Allowances Issued or Received
7101 Uncollectible Accounts Receivable
7102 Uncollectible Accounts Receivable Reported to GAO
7103 Uncollectible Accounts Receivable Not Reported to GAO
ANALYTICAL
Account Title
Number
1211.11 A/R Established-Army
1211.12 A/R Established-Air Force
1211.13 A/R Established-Navy
1211.14 A/R Established-Marine
1211.21 A/R Received-Army
1211.22 A/R Received-Air Force
1211.23 A/R Received-Navy
1211.24 A/R Received-Marine
1217.01 Opening Balance
1217.02 Establishments
1217.03 Cash Collections
1217.04 Benefit Deductions (Collections)
1217.05 Waivers
1217.06 Authorized Writeoffs (Death or Disability)
1217.07 Writeoff of Uncollectibles (Bankruptcy,
. Compromises, Court Decrees, Amounts Less Than $1)
1217.08 Transfers To or From Other Stations
Account Title
Number
1217.09 Offset From Other Systems
1217.10 Uncollectible Accounts Receivable
1217.11 Prior Year Adjustments
1217.12 NonCash Adjustments
1217.13 Reserved
1217.61 Opening Balance-FY 84
1217.62 Establishments-FY 84
1217.63 Cash Collections-FY 84
1217.64 Benefit Deductions (Collections)-FY 84
1217.65 Waivers-FY 84
1217.66 Authorized Writeoffs (Death or Disability)-FY 84
1217.67 Writeoff of Uncollectibles (Bankruptcy, Compromises,
. Court Decrees, Amounts Less Than $1.00)-FY 84
1217.68 Transfers to or From Other Stations-FY 84
1217.69 Offset From Other Systems-FY 84
1217.70 Uncollectible Accounts Receivable-FY 84
1217.71 Prior Year Adjustments-FY 84
1217.72 NonCash Adjustments-FY 84
1217.73 Reserved-FY 84
2095.1 Deferred Income-Army
2095.2 Deferred Income-Air Force
2095.3 Deferred Income-Navy
2095.4 Deferred Income-Marine
NEW ACCOUNTS-REPS
Account Title
Number
1012.6 Disbursing Authority-FY 84
1217.6 Receivables-Benefit Payments-FY 84
1226.6 Receivable Debits in Process-FY 84
1236.6 Receivable Credits in Process-FY 84
2035.6 Withholdings and Disbursements in Process-FY 84
2038.6 Disbursements in Transit-FY 84
2075.6 Accrued Expenses Payable-FY 84
2086.6 Canceled Checks in Process-FY 84
2090.6 Benefit Proceeds-FY 84
2241.6 Capital-FY 84
2242 Accrued Expenditures-Expired Appropriations
2242.6 Accrued Expenditures-FY 84
2244.6 Applied Cost Adjustment-FY 84
2245 Income Adjustments-Prior Fiscal Year-Federal
5229.6 Expended Allowance-FY 84
6032.6 Disbursing Authority Advanced or Withdrawn-FY 84
2. Below are the two-digit cost centers used for REPS. The accounts are broken down by type of service and by type of dependent (spouse or child). The accounts are subsidiary to general ledger accounts 4040 and 4042 through 4049
Cost Account Description
11 Army-Spouse
12 Army-Child
21 Air Force-Spouse
22 Air Force-Child
31 Navy-Spouse
32 Navy-Child
41 Marine Corps-Spouse
42 Marine Corps-Child
51 Coast Guard-Spouse
52 Coast Guard-Child
61 Unidentified Service-Spouse
62 Unidentified Service-Child
70 Miscellaneous Expenses
80 General Operating Expenses-H&HS
90 General Operating Expenses-VA