APPENDIX M-1. BENEFIT PAYMENT EXPENSE ACCOUNTS
This appendix contains four-digit cost centers, the first two digits of which designate the benefit payment appropriation chargeable; i.e., "34" represents appropriation 36X0102 and "35" represents appropriation 36X0137. The last two digits under 36X01012 conform to the entitlement codes contained in MP-6, part IV, supplement No. 1.1 to the extent possible. Entitlement codes are also shown for 38 U.S.C. chs. 31, 34 and 35 under appropriation 36X0137.
1. The accounts listed below are subsidiary to general ledger accounts 4042 through 4046 (36X0102). Subaccount 4210 is applicable to each account.
Cost Description Entitlement
Account Code
. MISCELLANEOUS ACCOUNTS .
3402 Veterans Group Life Insurance .
3403 Prosthetic Devices, Medical Equpment and .
Supplies-Non-Service-Connected Veterans Receiving Aid
and Attendance or Special Monthly Compensation-VAR
6115.3
3404 Soldiers and Sailors Relief Act .
3406 Officers Retired Pay-(Reserve)-Service on or 06
Subsequent to February 28, 1925
3420 Plot or Interment Allowance 20
3419 Burial Flags .
3423 Tort Claim Settlements .
3433 Invalid Lifts-Non-Service-Connected Veterans .
3444 Rental of Rehabilitative Equipment and Devices for .
Non-Service-Connected Veterans-VAR 6115.2 and 6115.3.
3448 Refund of Gratuitious Benefits From PFOP .
34591 Benefit Payment General Expense Account .
3463 VA Share of VMLI (Veterans Mortgage Life Insurance) .
(PL 92-95)
3472 Code Substituted by Computer for Improper Entitlement 72
Codes-Live Cases (DPC only)
3473 Expense Account Undetermined (DPC Only) .
3476 Code Substituted by Computer for Improper Entitlement 76
Codes-Death Cases (DPC only)
Cost Description Entitlement
Acct Code
. MISCELLANEOUS ACCOUNTS-Continued .
3480 Headstone Allowance in Lieu of Headstone 20
3881 Annual Clothing Allowance (PL 92-328) .
. WORLD WAR I .
3401 Pension-Disability (PL 95-588) 1L
3405 Officers Retirement Pay (Emergency) (PL 2, PL 743, secs. 05
1 and 3)
3407 Adjusted Service and Dependents Pay .
3409 Adjusted Service Certificates 09
3410 Basic Burial Allowance/Transportation 10
3411 Compensation-Veteran 11
3412 Pension-Veteran (Protected) 12
3412 Pension-Veteran (Special Act) 1B
3414 Pension-Veteran (PL 86-211) 14
3415 Compensation-Dependent 15
3416 Pension-Dependent (Protected) 16
3417 Compensation-Dependent-DIC 17
3418 Pension-Dependent (PL 86-211) 18
3455 Pension-Death (PL 95-588) 1D
. WORLD WAR II .
3408 Pension-Disability (PL 95588) 2L
3421 Compensation-Veteran 21
3422 Pension-Veteran (Protected) 22
3424 Pension-Veteran (PL 86-211) 24
3425 Compensation-Dependent 25
Cost Description Entitlement Account Code . WORLD WAR II-Continued . 3426 Pension-Dependent (Protected) 26 3427 Compensation-Dependent-DIC 27 3428 Pension-Dependent (PL 86-211) 28 3429 Special Allowance-Dependent (38 U.S.C. 412) 29 3460 Pension-Death (PL 95-588) 2D . KOREAN CONFLICT . 3413 Pension-Disability (PL 95-588) 3L 3430 Burial Allowance-Service Connected 30 3431 Compensation-Veteran 31 3432 Pension-Veteran (Protected) 32 3434 Pension-Veteran (PL 86-211) 34 3435 Compensation-Dependent 35 3436 Pension-Dependent (Protected) 36 3437 Compensation-Dependent-DIC 37 3438 Pension-Dependent (PL 86-211) 38 3439 Special Allowance Dependent (38 U.S.C. 412) 39 3462 Pension-Death (PL 95-588) 3D . REGULAR ESTABLISHMENT . 3440 Headstones and Markers 40 3441 Compensation-Veteran Wartime Rates 41 3442 Pension-Veteran (Special Act) 48 3445 Compensation-Dependent-Wartime Rates 45 3445 Compensation-Dependent-Peacetime Rates 4E
Cost Description Entitlement Account Code . REGULAR ESTABLISHMENT-Continued . 3446 Pension Dependent (Special Act) 4F 3447 Compensation-Dependent-DIC 47 3449 Special Allowance Dependent (38 U.S.C. 412) 49 . WAR WITH SPAIN . 3443 Pension-Disability (PL 95-588) 5L 3451 Compensaton-Veteran 51 3452 Pension-Veteran 90 Days' Service (Protected) 52 3452 Pension-Veteran (Special Act) 5B 3452 Pension-Veteran-70 Days' Service 5K 3454 Pension-Veteran (PL 86-670; PL 86-211) 54 3456 Pension-Dependent (Regular) 56 3456 Pension-Dependent (Special Act) 5F 3457 Compensation-Dependent-DIC 57 3458 Pension-Dependent (PL 86-211) 58 3465 Pension-Death (PL 95-588) 5D . MEXICAN BORDER PERIOD . 3450 Pension-Disability (PL 95-588) 6L 3461 Compensation-Veteran 61 3464 Pension-Veteran (PL 86-211) 64 3467 Compensation-Dependent-DIC 67 3468 Pension-Dependent (PL 86-211) 68 3470 Pension-Death (PL 95-588) 6D
Cost Description Entitlement Account Code . INDIAN WARS . 3464 Pension-Veteran (PL 86-211) F4 . NOTE: Cost combined with Mexican Border . . Period, entitlement code 64 . 3466 Pension-Dependent (Regular) 66 3466 Pension-Dependent (Special Act) 6F 3469 Compensation-Dependent-DIC 69 . VIETNAM ERA . 3453 Pension-Disability (PL 95-588) 7L 3471 Compensation-Veteran 71 3474 Pension-Veteran 74 3475 Compensation-Dependent 75 3477 Compensation-Dependent-DIC 77 3478 Pension-Dependent 78 3479 Special Allowance-Dependent 79 3482 Pension-Death (PL 95-588) 7D . CIVIL WAR . 3487 Compensation-Dependent-DIC 87 3486 Pension-Dependent (Union) 86 3486 Pension-Dependent (Special Act) 8F 3488 Pension-Dependent (Confederate) 8H . PAYMENTS AT PESO RATES . 34892 Peso Exchange Variance . 34903 Basic Burial Allowance 90
Cost Description Entitlement Account Code . PAYMENTS AT PESO RATES-Continued . 34913 Compensation-Veteran-WW II 91 34924 Statutory Burial Award-Peacetime 92 3493 Plot or Interment Allowance . 3494 Burial Allowance-Service Connected . 34953 Compensation-Dependent-WW II 95 34964 Compensation-Dependent-Peacetime 96 34973 Compensation-Dependent-DIC-WW II 97 34994 Compensation-Dependent-DIC-Peacetime 99
1To be used for miscellaneous transactions where another expense account has not been specificaly provided; including all writeoffs of receivables (i.e., waiver, incollectibility, etc.) and collections of receivables previously written off.
2To be used by the Manila regional office to record the difference between costs based on the VA established peso-dollar exchange rate and actual costs charged by the Treasury regional disbursing office when payments are made.
3WW II includes (1) service in the Commonwealth Army of the Phillipines (VA Regulation 1008(C)), (2) Guerilla Service (VA Regulation 1008(D)), and (3) service in the special Philippine Scouts (VA Regulation 1008(B)), but does not include service in the regular Philippine Scouts (VA Regulation 1008(A)).
4Peacetime includes Commonwealth Army of the Phillippines and special Phillippine Scouts.
2. The accounts listed in this chart are subsidiary to general ledger accounts 4042 through 4046 (36X0137). Subaccount 4110 is applicable to each account except that subaccount 4210 is applicable to accounts 3501 through 3516, 3529, 3531, 3544, 3545, and 3551.
3501 Automobiles or Other Conveyances-Disabled . Veterans-38 . U.S.C. Ch. 39. (Excludes cost of adaptive . equipment.) 3502 Adaptive Equipment for Automobiles or Other . Conveyances-Disabled Veterans-38 U.S.C. Ch. 39. . (Includes costs of adaptive equipment and . installation charges only for automobiles or . other conveyances when purchased by veterans. . Any trade-in allowance for automobiles or other . conveyances which may have included adpative . equipment is not for application in . determining this cost.)
Cost Description Entitlement Account Code 3503 Maintenance and Repair of Adaptive Equipment . . for Automobiles or Other Conveyances-Disabled . . Veterans-38 U.S.C. Ch. 39. (Includes costs of . . repair, replacement and installation charges . . of adaptive equipment for automobiles and . . other conveyances previously purchased by . . veterans.) . 3504 Subsistence Allowance (Vocational 04 . Rehabilitation)-Basic Entitlement- . . 38 U.S.C. Ch. 31 . 3505 Adaptive Equipment for Automobiles or Other . . Conveyances-Servicepersons-38 U.S.C. Ch. 39 . . (Includes cost of adaptive equipment and . . installation charges only for automobiles . . or other conveyances when purchased by . . servicepersons. Any trade-in allowance . . for automobiles or other conveyances which may . . have included adaptive equipment is not for . . application in determining this cost.) . 3506 Maintenance and Repair of Adaptive Equipment for . . Automobiles or Other Conveyances . . Servicepersons-38 U.S.C. Ch. 39 . . (Includes costs of repair, replacement and . . installation charges of adaptive equipment . . for automobiles or other conveyances . . previously purchased by serviceperson.) . 3507 Tuition and Fees-(Vocational Rehabilitation)- . . College Level-38 U.S.C. Ch. 31 . 3508 Subsistence Allowance (Vocational 08 . Rehabilitation-Extended Entitlement-38 U.S.C. . . Ch. 31 . 3509 Tuition and Fees-(Vocational Rehabilitation)- . . Cooperative Farm Training-38 U.S.C. Ch. 31 . 3510 Tuition and Fees-(Vocational Rehabilitation)- . . On-Job Training-38 U.S.C. Ch. 31 . 3511 Tuition and Fees-(Vocational Rehabilitation)- . . Other Schools-38 U.S.C. Ch. 31 . 3512 Books, Supplies and Equipment-- . . (Vocational Rehabilitation) . . College Level-38 U.S.C. Ch. 31 . 3513 Books, Supplies and Equipment-(Vocational . . Rehabilitation)- . . Junior College Level-38 U.S.C. Ch. 31 . 3514 Books, Supplies and Equipment- . . (Vocational Rehabilitation)- . . Cooperative Farm Training-38 U.S.C. Ch. 31 . 3515 Books, Supplies and Equipment . . (Vocational Rehabilitation)- . . On-Job Training-38 U.S.C. Ch. 31 .
Cost Description Entitlement Account Code 3516 Books, Supplies and Equipment(Vocational . . Rehabilitation)-Other Schools-38 U.S.C. Ch. 31 . 3517 Educational Asistance Allowance-POW Spouses- 89 . College Level-38 U.S.C. Ch. 35 . 3518 Educational Assistance Allowance POW Spouses- 89 . Junior College Level-38 U.S.C. Ch.35 . 3519 Education Assistance Allowance-POW Spouses- 89 . Other Than College Level-38 U.S.C. Ch. 35 . 3520 Education Assistance Allowance-POW Children- 80 . College Level-38 U.S.C. Ch. 35 . 3521 Educational Assistance Allowance-POW Children- 80 . Junior College Level-38 U.S.C. Ch. 35 . 3522 Educational Assistance Allowance-POW Children- 80 . Other Than College Level-38 U.S.C. Ch. 35 . 3523 Educational Assistance Allowance-Veterans 61 . -Junior College Level-38 U.S.C. Ch. 34 . 3524 Tutorial Assistance-College Level (Other Than . . Junior College Level)-38 U.S.C. Chs. 34 and 35 . 3525 Tutorial Assistance-Junior College Level-38 . . U.S.C. Chs. 34 and 35 . 3526 Tutorial Assistance-Other Than College Level- . . 38 U.S.C. Chs. 34 and 35 . 3528 Educational Assistance Allowance- . . Servicepersons-Junior . . College Level38 U.S.C. Ch. 34 . 3529 Purchase and Repair of Automobiles or Other . . Conveyances and Adaptive Equipment for . . Automobiles or Other Conveyances for use in . . the Evaluation and Research Necessary to . . Establish the Standards of Safety and . . Ouality as Prescribed by the Adrninistrator . . (PL 91666, sec. 1903(d)) . 3530 Educational Assistance Post Vietnam- . . U.S.C. 38 Ch. 32 . 3531 Work-Study Allowance-38 U.S.C . Ch. 31 . 3532 Work-Study Allowance-38 U.S.C. Ch. 34 .
Cost Description Entitlement Account Code 3533 Education Assistance and Special Training 81 . Allowance-War Orphans-Any War or . . Service-Junior College . . Level-38 U.S.C. Ch. 35 . 3534 Educational Assistance Allowance-POW Children 80 . -Cooperative Farm Training-38 U.S.C. Ch. 35 . 3535 Educational Assistance Allowance and Special 81 . Training Allowance-War Orphans-Any War or . . Service-Cooperative Farm Training- . . 38 U.S.C. Ch. 35 . 3536 Educational Assistance and Training Allowance- 82 . Children of Disabled Veterans-Any War or . . Service-Cooperative Farm Training- . . 38 U.S.C. Ch. 35 . 3537 Educational Assistance and Training Allowance- 85 . Surviving Spouses-Any War or Service- . . Cooperative Farm Training-38 U.S.C. Ch. 35 . 3538 Educational Assistance and Training Allowance- 87 . Children of Disabled Veterans-Any War or . . Service-Junior College Level-38 U.S.C. Ch. 35 . 3539 Educational Assistance and Training Allowance- 88 . Spouses of Disabled Veterans-Any War or . . Service-Cooperative Farm Training- . . 38 U.S.C. Ch. 35 . 3540 Educational Assistance Allowances- 89 . POW Spouses-Cooperative Farm Training- . . 38 U.S.C. Ch. 35 . 3542 Predischarge Education Program-Ch. 32 . 3543 Educational Assistance and Training Allowance- 85 . Surviving Spouses-Any War or Service-Junior . . College Level-38 U.S.C. Ch. 35 . 3544 Automobiles and Other Conveyances- . . Servicepersons-38 U.S.C. Ch. 39 . . (Excludes cost of adaptive equipment.) . 3545 Tuition and Fees-(Vocational Rehabilitation)- . . Junior College Level-38 U.S.C. Ch. 31 . 3548 Educational Assistance and Training Allowance- 88 . Spouses of Disabled Vetetans-Any War or . . Service-Junior College Level-38 U.S.C. Ch. 35 . 3551 Grants-Special Adapted Housing for Disabled . . Veterans .
Cost Description Entitlement
Account Code
3552 Educational Assistance and Training Allowance- 85
. Surviving Spouses-Any War or Service- .
. Correspondence-38 U.S.C. Ch. 35 .
3553 Educational Assistance and Training Allowance- 88
. Spouses of Disabled Veterans-Any War or .
. Service-Correspondence 38 U.S.C. 35 .
3554 Educational Assistance Allowance-POW 89
. Spouses-Correspondence-38 U.S.C. Ch. 35 .
3555 Educational Assistance Allowance- 65
. Servicepersons-Flight .
. Training-38 U.S.C. Ch. 34 (Effective 7/1/69) .
3559 Expense Account Undetermined (To be used by .
. Central Office only for general ledger .
. account 352087) .
3560 Educational Assistance Allowance- 65
. Servicepersons-Correspondence- .
. 38 U.S.C. Ch. 34 .
3561 Educational Assistance Allowance- 61
. Veterans-College Level-38 U.S.C. Ch. 34 .
3562 Educational Assistance Allowance 61
. -Veterans-Flight .
. Training-38 U.S.C. Ch. 34 (Effective 7/ 1/68) .
3563 Educational Assistance Allowance-Veterans- 61
. Correspondence-38 U.S.C. Ch. 34 .
3564 Educational Assistance Allowance-Veterans- 61
. Cooperative Farm Training-38 U.S.C. Ch. 34 .
. (Effective 7/1/68) .
3565 Educational Assistance Allowance- 65
. Servicepersons- .
. College Level-38 U.S.C. Ch. 34 .
3566 Educational Assistance Allowance-Veterans-Other 61
Schools-38 U.S.C. Ch. 34 (Effective 7/1/68) .
3567 Educational Assistance Allowance-Veterans- .
. On-Job-Training-38 U.S.C. Ch. 34 (Effective .
. 7/1/68) .
3568 Educational Assistance Allowance- 65
. Servicepersons-Other Than College Level- .
. 38 U.S.C. Ch. 34 .
3569 Expense Account Undetermined (DPC Only) .
. -38 U.S.C. Ch. 34 .
Cost Description Entitlement Account Code 3570 Subsistence Allowance-Veterans-(Education) . . WWII--38 U.S.C. Ch. 31 . 3571 Educational Assistance Allowance and Special 81 . Training Allowance-War Orphans-Any War or . . Service-On-Job Training-38 U.S.C. Ch. 35 . 3572 Educational Assistance and Training Allowance- 82 . Children of Disabled Veterans-Any War or Service . . -On-Job Training-38 U.S.C. Ch. 35 . 3573 Advances-Tuition-(Vocational Rellabilitation) . . -38 U.S.C. Ch. 31 . 3574 Educational Assistance and Training Allowance- 88 . Spouses of Disabled Veterans-Any War or . . Service-On-Job Training-38 U.S.C. Ch. 35 . 3575 Educational Assistance Allowance-POW 89 . Spouses-On-Job Training-38 U.S.C. Ch. 35 . 3576 Educational Assistance Allowance-POW Children- 80 . On-Job Training 38 U.S.C. Ch. 35 . 3578 Educational Assistance and Training Allowance- 85 . Suriving Spouses-Any War or Service-On-Job . . Training-38 U.S.C. Ch. 35 . 35791 Benefit Payment General Expense Account . . -38 U.S.C. Ch. 34 . 3580 Education and Training Allowance-38 U.S.C. . . Ch. 34 . 3581 Educational Assistance and Special Training 81 . Allowance-War Orphans-Any War or Service- . . College Level-38 U.S.C. Ch. 35 . 3582 Educational Assistance and Special Training . . Allowance-Children of Disabled Veterans-Any War . . or Service-College Level-38 U.S.C. Ch. 35 . 3583 Educational Assistance and Special Training 81 . Allowance-War Orphan-Any War or Service- . . Other Than College Level-38 U.S.C. Ch. 35 . 3584 Educational Assistance and Training Allowance- 82 . Children of Disabled Veterans-Any War or . . Service-Other Than College Level- . . 38 U.S.C: Ch. 35 .
Cost Description Entitlement
Account Code
3585 Educational Assistance and Training Allowance- 85
. Surviving Spouses-Any War or Service- .
. College Level-38 U.S.C. Ch. 35 .
3586 Educational Assistance and Training Allowance 85
. Surviving Spouses-Any War or Service .
. Other Than College Level, 38 U.S.C. Ch. 35 .
3587 Educational Assistance and Training Allowance- 88
. Spouses-of Disabled Veterans-Any .
. War or Service-College Level-38 U.S.C. Ch. 35 .
3588 Educational Assistance and Training Allowance- 88
. Spouses-of Disabled Veterans-Any War or .
. Service-Other Than College Level- .
38 U.S.C. Ch. 35
35892 Peso Exchange Variance .
3590 Educational Assistance and Special Training .
. Allowance-War Orphans-Cooperative Farm .
. Training-38 U.S.C. Ch. 35 94
3591 Educational Assistance and Training Allowance- .
. Children of Disabled Veterans-Cooperative Farm .
. Training-38 U.S.C. Ch.35 98
3593 Educational Assistance and Special Training .
. Allowance-War Orphans-Junior College Level-38 .
. U.S.C. Ch. 35 94
3594 Educational Assistance and Special Training .
. Allowance-War Orphans-College Level-3 .
. 8 U.S.C. Ch. 35 (PL 89613) 94
3595 Educational Assistance and Special Training .
. Allowance-War Orphans-Other Than College .
. Level-38 U.S.C. Ch. 35 (PL89-613) 94
3597 Educational Assistance and Training Allowance- .
. Children of Disabled Veterans-Junior College .
. Level-38 U.S.C. Ch. 35 98
3598 Educational Assistance and Training Allowance .
. Children of Disabled Veterans-CollegeLevel- .
. 38 U.S.C. Ch. 35 (PL 89-613) 98
Cost Description Entitlement Account Code 3599 Educational Assistance and Training Allowance- . . Children of Disabled Veterans-Other Than . . College Level-38 U.S.C. Ch. 35 .
1To be used for miscellaneous transactions where onother expense account has not been specifically provided, inclulding writeoffs or receivables (i.e., waiver, uncollectibility, etc.) and collections of receivables previously writtten off.
2To be used by the Manila regional office to record the difference between costs based on the VA established pesodollar exchange rate and actual costs charged for the pesos by the Treasury disbursing offce when payments are made.