APPENDIX M-8-2. PRO FORMA ENTRIES-EVJTA
This appendix contains the pro forma entries for EVJTA.
Pro Forma Description
1 Allowance Received/Withdrawn by VA Central Office
2 Funds Obligated for Veterans
3 De-obligation of Funds for Veterans
4 Benefit Payments Authorized
5 Unavailable Check Cancellations
6 Returned Check Actions
7 Proceeds Authorized/Applied to Receivable/Advance
8 Computer Generated Payment Voucher
9 Record "PAID" Date
10 Clear Pending Treasury Items
11 Establish, Increase, Decrease A/R (Terminated Record)
12 Establish, Increase, Decrease Advance (Active Record)
13 Status Change-From Active to Terminated
14 Writeoff of Receivable
15 Waiver of Receivable
16 Collections Applicable to A/R (Terminated Records)
17 Unassociated Credits to Suspense
18 Unassociated Debits to Suspense
19 Collection Applicable to Advances (Active Record)
20 Return of Program Payments Due to Employer Withdrawal
21 Uncollectible Check Applicable to Receivable
22 End of Fiscal Year Closing Entries
PRO FORMA ENTRIES
1. To Record Allowances Received or Withdrawn by VA Central Office. (Posting Media: VA Form 4-4564, Transfer of Disbursing Authority)
a. To Record Allowance Received.
Debit: 6312
Credit: 5227
b. To Record Allowances Withdrawn.
Debit: 5227
Credit: 6312
2. To Record Funds Obligated for Each Veteran. (Posting Media: VA Form 228930, Notice of Intent To Employ a Veteran)
Debit: 4046
. 5227
Credit: 2075
. [5228]
3. To Record Deobligation of Funds As a Result of Early Termination of Training by the Veteran
Debit: 2075
. [5228]
Credit: 4046
. 5227
4. To Record EVJTA Benefit Payments Authorized. (Posting Media: COIN EDU 247, see Pro Forma Entries No. 8, 9, and 10 for voucher processing)
a. Retroactive and recurring benefits authorized for payment.
Debit: 2075
. 4042
. 5228
Credit: 2035
. 4046
. 5229
b. Proceeds amount authorized. (Posting Media: COIN EDU 247)
Debit: 2090
Credit: 2035
5. To Record Unavailable Check Cancellations
a. To record unavailable check cancellation.
Debit: 1216
Credit: 1234
b. To clear 1216 subsidiary, when no further action is to be taken.
Debit: 1234
Credit: 1216
c. To record unavailable check treated as canceled. (Posting Media: SF 1081, Voucher and Schedule of Withdrawals and Credits)
Debit 1012
. 1234
Credit: 1216
. 2086*
d. To record receipt of reclamation funds from Treasury. (Posting Media: SF 1081)
Debit: 1012
. 1234
Credit: 1216
. 2086*
NOTE: For application of funds, refer to pro forma entries 6e and 7.
6. Returned Check Actions
a. To record amount of accounting document. (Posting Media: SF 1098, Schedule of Canceled Checks or Undelivered Checks)
Debit: 2038
Credit: 2086*
b. To record excess amount if total of returned checks per listing is less than accounting document (SF 1098). (Posting Media: Journal Voucher).
Debit: 2086
Credit: 2087*
c. To record excess amount if total of returned checks per listing is more than accounting document (SF 1098).
Debit: 2087
Credit: 2086*
d. Returned check not applicable to fund.
Debit: 2086
Credit: 2087*
*NOTE: See Pro Forma Entries No. 6e, 17, and 18 for application of funds.
e. To establish "Benefit Proceeds" on returned checks.
Debit: 2086
Credit: 2090
7. Proceeds Authorized/Applied
a. Amount of proceeds authorized and applied to receivable.
Debit: 2090
Credit: 1217.04
b. Amount of proceeds authorized and applied to advance.
Debit: 2090
Credit: 1124
8. To Record Computer Generated Payment Voucher
Debit: 2035
Credit: 2038
9. To Record "PAID" Date
Debit: 2038
Credit: 1012
10. To Record Clearance of Pending Treasury Items
Debit: 1012
Credit: 2038
11. To Record Establishment, Increase, and Decrease of Receivable
a. To record establishment/increase of receivable. (TERMINATED RECORD-TYPE 5, 6, 7)
Debit: 4217.02
. 5229
Credit: 4043
. 5227
b. To record decrease of receivable due to error. (TERMINATED RECORD-TYPE 5, 6, 7)
Debit: 4043
. 5227
Credit: 1217.12
. 5229
12. To Record Establishment, Increase, and Decrease of Advance (Active Record)
a. To record erroneous payment to employer on behalf of veteran. (Veteran remains in training-ACTIVE RECORD-Type 1, 2, 3)
Debit: 1124
. 4046
Credit: 2075
. 4042
b. To record decrease of an erroneous payment to employer on behalf of a veteran based on certification. (ACTIVE RECORD-Type 1, 2, 3)
Debit: 4042
. 2075
Credit: 4046
. 1124
13. To Record Change of Status-From Active to Terminated. Establish an accounts receivable due to an erroneous payment to an employer. (Veteran terminates training-STATUS CHANGES from 1, 2, 3 to 5, 6, 7)
Debit: 4042
. 2075
. 1217.02
. 5229
Credit: 4046
. 1124
. 4043
. 5227
14. To Record Writeoff of EVJTA Receivable
Debit: 4044
. 5227
Credit: 1217.07
. 5229
15. To Record Waiver of EVJTA Receivable
Debit: 4045
. 5227
Credit: 1217.05
. 5229
16. To Record Collections Applicable to Receivables. (TERMINATED RECORDS)
a. Record accounting document for cash collections. (Posting Media: SF 215, Deposit Ticket)
Debit: 1012
Credit: 1236
b. Record the total of cash collections applied to master record.
Debit: 1236
Credit: 1217.03
c. Overcollections of amounts less than $1. (Also used for ACTIVE RECORDS)
Debit: 1236
. 5229
Credit: 4043
. 5227
d. Unidentified collections not applied to a master record. (Also used for Active Records).
Debit: 1236
Credit: 1239
e. Overcollections of amounts greater than $1. (Also used for Active Records).
Debit: l236
Credit: 2090
f. Record amount of authorized payments in station suspense at regional office, Houston, being transferred to offset receivables. (Posting Media: VA Form 4-4564 Transfer of Disbursing Authority).
(1) 36F3875 entry.
Debit: 1014
. 1236
Credit: 1236
. 1012
(2) 364/60103 entry.
Debit: 1012
. 1236
Credit: 1236
. 1217.04
17. To Transfer Unassociated Credit Amounts to Suspense for Further Disposition
a. 36F3875 entry.
Debit: 1012
Credit: 2047
b. 364/50103 entry.
Debit: 1239
. or
. 2087
Credit: 1012
18. To Transfer Unassociated Debit Amount to Suspense for Further Disposition
a. 36F3875 entry.
Debit: 2047
Credit: 1012
b. 364/60103 entry.
Debit: 1012
Credit: 2087
19. Collections Applicable to Advances (ACTIVE RECORD)
a. Record accounting document (SF 215) for cash collections.
Debit: 1012
Credit: 1236
b. Record the total of cash collections applied to master record.
Debit: 1236
Credit: 1124
c. Record amount of authorized payments in station suspense at VARO Houston being transferred to offset advances.
(1) 36F3875 entry.
Debit: 1014
. 1236
Credit: 1236
. 1012
(2) 364/60103 entry.
Debit: 1012
. 1236
Credit: 1236
. 1124
d. To change collectible type from Terminated Record to Active Record. (Veteran reenters training with SAME employer.)
Debit: 4043
. 5227
. 1124
. 4046
Credit: 1217.02
. 5229
. 2075
. 4042
20. To Record Return of Program Payments Due to Employer Withdrawing From Program
a. To record return of funds.
Debit: 1012
. 4046
Credit: 2075
. 4042
b. To de-obligate funds due to withdrawal from program.
Debit: 5229
. 2075
. 5228
Credit: 5227
. 4046
21. Uncollectible Check Applicable to Receivable
a. Record accounting document for uncollectible checks (Posting Media: SF 5515, Debit Voucher).
Debit: 1226
Credit: 1012
b. Record the total of uncollectible checks processed and applied to receivables.
Debit: 1217.03
Credit: 1226
c. To record the total of uncollectible checks processed and applied to advances.
Debit: 1124
Credit: 1226
22. End of Fiscal Year Closing Entries
a. Close debit balance allotment and accountability accounts.
Debit: 2241
Credit: 6312
b. Close credit balance allotment accounts.
Debit: 5227
. 5229
Credit: 2241
. 5228
c. Close 1217 analytical accounts.
(1) Accounts with credit balances.
Debit: 1217.03
. 1217.04
. 1217.05
. 1217.06
. 1217.07
. 1217.08
. 1217.09
. 1217.10
. 1217.11
. 1217.12
Credit: 1217.01
(2) Accounts with debit balances.
Debit: 1217.01
Credit: 1217.02
d. Close credit expense balances.
Debit: 4040
. 4041
. 4042
. 4043
. 4044
. 4045
. 4048
. 4049
Credit: 2241
c. Close debit expense balances.
Debit: 2241
Credit: 4040
. 4041
. 4042
. 4043
. 4044
. 4045
. 4046
. 4048
. 4049