APPENDIX M-3-1. GENERAL LEDGER ACCOUNT DESCRIPTIONS 36X0102 C &P, VA
1. This appendix contains the general ledger account descriptions and indicates the title, type of account, purpose and entries representing most of the types of transactions under the Compensation, Pension and Education automated system for appropriations 36X0102 and 36X0137.
2. The general ledger accounts maintained for benefit appropriations 36X0102 and 36X0137 have been assigned a fourdigit symbol preceded by twodigit prefix. The number "3", designating benefit appropriations, have been assigned as the first of the twodigit prefix. The second digit of the prefix will identify the specirlc appropriation as follows:
Series 2d Digit Symbol Title 3_000 4 36X0102 Compensation and . . . Pension, VA . 5 36X0137 Readjusment Benefits, VA
In order to simplify printing requirements, the second digit of the twodigit prefix has been omitted in the account numbers and listing of contra accounts when both appropriations ate applicable. However, all accounts will be maintained by appropriations.
3_1010 RECURRING C&P PAYMENTS PENDING DISBURSEMENT-EDUCATION ADVANCES AND PREPAYMENTS (ADP)
This is a credit balance (contra asset) account maintained under the CP&E ADP system. For appropriation 36X0102 it will show the amount of computer generated recurring C&P monthly payment vouchers which are applicable to a subsequent month and which will be changed to current month payments in the subsequent month. NOTE: Recurring monthly vouchers applicable to a subsequent month will be paid by the Treasury Disbursing Center the first of the second month after being generated by the computer. Recurring "current"monthly voucher payments are paid by the Treasury Disbursing Center the first of the next month.
Under appropriation 36X0137 the account will show the amount of subsistence and training allowances prepaid and those paid in advance of the current month. The account will be maintained by a series of analytical accounts to reflect the applicable month of training as follows:
1010.3 The first month after the current month.
1010.2 The second month after the current month.
1010.1 The third month after the current month.
The amount of this account is not reported on any financial report.
DPC ENTRIES
Debits: Credits: a. Subsequent C&P recurring a. Recurring C&P monthly monthly payment vouchers which vouchers applicable to a were generated in a prior subsequent month. month changed to current (Computer transaction A 31.) month recurring payments. Contra to 344040. (First general ledger updating . run in subsequent month.) b. Education advances and Contra to 344040. prepayments made for training . in the next month. NOTE: b Amount of education advances Recording is to 351010.3. and prepayments recorded in the (Computer transnction A 31. prior month for training in Contra to 354040.3. the current month. NOTE: . Recording is to 351010.3 c. Education advances and (First general ledger prepayments made for training updating run in the in the second month following current month). Contra to . payment NOTE: Recording is to 354040.3 351010.1. (Computer . transaction A 31. c. Amounts of education Contra to 354040.2. advances and prepayments . recorded in the prior month d. Education advances and for training in the next prepayments made for training month. NOTE: Recording is to in the third month following 351010.2. (First general payment. NOTE: Recording is ledger updating run in the to 351010.1. (Computer current month.) transaction A 31.) Contra to 351010.3. Contra to 354040.1. d. Amounts of education . advances and prepayments . recorded in the prior month . for training in the third . month following payment. . NOTE: Recording is to . 351010.1. (First general . ledger updating run in the . current month.) . Contra to 351010.2 .
3_1011 DlSBURSlNG AUTHORITY AVAILABLE IN SUBSEQUENT PERIODS
This is a debit balance (asset) account maintained by appropriation to show the amount of funds available at the DPC for disbursement in subsequent quarters.
DPC ENTRIES
Debits: Credits: a. Disbursing authority received a. Subsequent quarter disbursing which is not available for authority withdrawn. (Computer disbursement during the transaction A 28.) current quarter. (Computer Contra to 3_6032. transaction A 28.) Contra to . 3_6032. b. Decrease in subsequent . quarter disbursing authority b. Increase in subsequent with corresponding increase in quarter disbursing authority current quarter. (Computer with corresponding decrease in transaction A 28.) current quarter. (Computer Contra to 3_1012. tranaction A 28.) . Contra to 3_1012. c. Disbursing authority . transferred to account 3_1012 . at beginning of second third . and fourth quarters. . (Computer transaction A 28.) . Contra to 3_1012
3_1012 DISBURSING AUTHORITY
This is a debit balance (asset) account maintained by appropriation. The amount of disbursing authority available at the DPC for disbursement is the net balance in account 1012, 1013, 1014, 1018, 2038 and 2075 (Accounts 1013 and 1014 are not maintained under the CP&E ADP system.) Excludes amounts shown on VA Forms 4564 as being available in subsequent quarters.
DPC ENTRIES
Debits: Credits:
a. Disbursing authority received a. Disbursing authority
from Central Office. (Computer withdrawn by Central Office.
transaction A 28.) (Computer transaction A 28.)
Contra to 3_6032. Contra to 3_6032.
b. Decrease in subsequent b. Increase in subsequent
quarter (disbursing authority quarter disbursing authority
with corresponding increase in with corresponding decrease in
current quarter. (Computer current quarter. (Computer
transaction A 28.) transaction A 28.)
Contra to 3_1011. Contra to 3_1011.
c. Disbursing authority c. Paid date of disbursements or
transferred from account 3_1011 other such "pending treasury"
at beginning of second, third items processed. (Computer
and fourth quarters. (Computer transaction A 27.)
transaction A 28.) Contra to 3_2038.
Contra to 3_1011. .
. d. Returned check input
d. Total of collections pertaining to appropriations or
processed and applied to funds other than 36X0102 and
receivables. (Input 36X0137 (Computer transaction
transactions 08, 08A. Computer A 30.)
transaction A 49.) Contra to 3_2086.
Contra to 3_1217, 3_4041, .
3_4044. e. Irregular deductions from
. VR&E. chapter 31 accounts for
e. Total of voucher offsets application against C&P
processed and applied to receivables. (Input
receivables. (Input transaction 08. Computer
transaction 08B. Computer transaction A 64.)
transaction A 50.) Contra to 344042.
Contra to 3_3217, 3_4041 3_4044. .
f. Irregular and monthend
f. PFOP or FDIB funds applied deductions from CP&E benefits
to receivables by computer for application to receivables
processing. (Computer under a different
transaction A 46.) Contra to appropriation or fund or for
3_1217, 3_4041, 3_4044. transfer to other stations.
. (Computer transactions A 56
g. Irregular and monthend and A 61.)
deductions from one of the Contra to 3_1018.
benefit appropriations applied .
to receivables under the g. Computer generated hold check
other benefit appropriation. actions when checks are not
(Computer transactions A 56 and held by the Regional
A 61. Disbursing office. Also
Contra to 3_1217 and 3_4044. includes RO Forms 188.
. Substitute Checks, when
h. PFOP or FDIB funds withdrawn paid date is shown.
and applied to C&P or code 40 (Computer transactions A 20.)
receivables. (Input Contra to 3_1217.
transaction 06F. Computer .
transaction A 17.) h. Clearance of credit balances
Contra to 3_1217, 344041, in account 3_2087 which were
3_4044. established as a result of the
. input accounting document for
i. PFOP or FDIB funds returned returned checks being
to appropriation. (Input overstated and the deposit
transaction 06F. Computer date has been recorded.
transaction A 17.) (Computer transaction A 25)
Contra to 344042. Contra to 3_2087.
3_ 1018 DISBURSEMENT AUTHORITY-AMOUNTS WITHHELD FROM BENEFIT PAYMENTS
This is a credit balance (contraasset) account maintained by appropriation to show the amounts withheld from benefit payments pending transfer to the applicable appropriation or fund Deductions from C&P benefits to be applied to insurance premiums, loans and liens for 36X8132.1 A/R's will be segregated by the use of account 341018.1. Deductions from C&P benefits for application to Veterans Mortgage Life Insurance premiums will be recorded in account 1018.2.
DPC ENTRIES
Debits: Credits: a. Distribution of irregular and a. Cost breakdown of irregular monthend deductions (exclusive and monthend deductions of insurance deductions) by (exclusive of insurance deduction and class codes. deductions) by cost center (Computer transactions A 56. (Computer transactions A 55 and A 61.) Entries are as and 60.) follows depending on the Contra to 3_4042. distribution made: . (1) Applied to receivable b. Cost breakdown of irregular balances for other insurance deductions. (Computer appropriations or funds. transaction A 55.) NOTE: Contra to 3_1012. Credit is to account 1018 . Contra to 344042. (2) Applied to receivable . balances under the same c. Distribution of irregular appropriation. insurance deductions by Contra to 3_1217, 3_4041, deduction class and codes. 3 4044. (Computer transaction A 56.) (3) Applied to deduction codes NOTE: Credit is to account 11N, 12N, 13N, 14N 61C, 62P, 1018.1 63C, 64C, 65C, and 80C. Contra to 341018. Contra to 3_1012. . . d. Cost breakdown of monthly . insurance deductions. (Computer . transaction A 75.) NOTE: edit . is to account 1018.1 . Contra to 344042
3_1018 DISBURSEMENT AUTHORITY-AMOUNTS WITHHELD FROM BENEFIT PAYMENTS-Continued
DPC ENTRIES
Debits: Credits: (4) Applied to deduction code e. Cost breakdown of irregular 50 "0". VMLI deductions by deduction Contra to 342038. and class code. (Computer . transaction A 55.) NOTE: b. Distribution of irregular Credit is to account 1018 insurance deduction by Contra to 344042. deduction and class codes. . (Computer transaction A 56 ) f. Distribution of irregular NOTE: Debit is to account 1018. VMLI deductions by deduction Contra to 1018.1. and class codes. (Computer . transaction A 56.) NOTE: c. Recording transfers by Credit is to account 1018.2. SF 1081 of both irregular and Contra to 341018. monthly insurance deductions . at the end of each month. g. Cost breakdown of monthly (Computer transaction A 79.) VMLI deductions. (Computer NOTE: Debit is to account transaction A 73.) NOTE: 1018..1 Credit is to 1018.2. Contra to 342038. Contra to 344042. d. Distribution of irregular . VMLI deductions by deduction . and class codes. (Computer . transaction A 56.) NOTE: . Debit is to account 1018 . Contra to 1018.2. . e. Recording of VA Form 41423 . voucher for payment of VMLI . deductions to Office of . Veterans Mortgage Life . Insurance. (Computer . transaction A 74.) NOTE: . Debit is to account 1018.2. . Contra to 342038. .
351124 ADVANCES AND PREPAYMENTS
This is a debit balance (asset) account maintained by appropriation 36X0137 to show the total amount of advances and prepayments made for training and subsistence allowances applicable to subsequent months training.
In order to readily identify the specific month to which the training is applicable and to assist in recording to the benefit payment expense account (354t~42) during the applicable training month, this account may be maintained by the following series of analytical accounts.
351124.01 Jan 351124.05 May 351124.09 Sep 351124.02 Feb 351124.06 Jun 351124.10 Oct 351124.03 Mar 351124.07 Jul 351124.11 Nov 351124.04 Apr 351124.08 Aug 351124.12 Dec
Debits: Credits:
a. Amounts of advances Amounts of advances
and prepayments made and prepayments previously
applicable to subsequent recorded that are applicable
months training. to the current month
Contra to 351012. training.
Contra to 354042 (cost).
3_1216 RECEIVABLES-PROCEEDS DUE FROM TREASURY-UNAVAILABLE CANCELED CHECKS
This is a debit balance (asset) account maintained by appropriation to show the amount due from the Treasury of the United States for unavailable checks treated as canceled The balance of this account will control SF 1184 subsidiary records maintained on tape at the DPC. Amounts to be entered will be the amounts of the checks.
DPC ENTRIES
Debits: Credits: a. Request for cancellation of a. Advice from Treasury of unavailable check by SF 1184. the U.S. that check has been (Computer transaction A 26.) treated 3s canceled. Contra to 3_4042. (Computer transaction A 26.) . Contra to 3_4042. . b. Reclamation check received . from Treasury of U.S. for . improperly negotiated check. . (Computer transaction A 26.) . Contra to 3_4042. . c. Clearance of SF 1184 . subsidiary accounts when no . other action is to be taken. . (Computer transaction A 26.) . Contra to 3_4042.
3_1217 RECEIVABLES-BENEFIT PAYMENT
This is a debit balance (asset) account maintained by appropriation to show the total of amounts due from all sources as appropriation refunds for which receivables have been established. The balance in this account will control subsidiary records maintained on tape in the master records at the DPC.
DPC ENTRIES
Debits: Credits: a. Breakdown by class code of a. Total of collections (input computer generated receivables. transactions 08, 08A) processed (Computer transactions A 54 and applied to receivables. and A 62.) Contra to 3_4043. (Computer transaction A 49.) . Contra to 3_1012. b. Total of current receivables . transferred to DPC processed. b. Total of voucher offsets (Input transaction 04A. processed and applied to (Computer transaction A 47.) receivables. (Input (Manila (3058) only.) transaction 08B. Computer Contra to 3_1226. transaction A 50.) . Contra to 3_1012. c. Uncollectible checks . processed. (Input transaction c. Distribution of irregular and 04B. Computer transaction A 48.) monthend deductions from one of Contra to 3_1012. the benefit appropriations . applied to receivable . balances under the same . appropriation. (Computer . transactions A 56 and A 61.) . Contra to 3_1018.
3_1217 RECEIVABLES-BENEFIT PAYMENTS-Continued
DPC ENTRIES
Debits: Credits: d. Onetime C&P payments for d. Irregular and monthend attorney fees or hardship deductions from one of the refunds of amounts previously benefit appropriations applied witheld from benefits and to receivables under the applied to receivables. other benefit appropriation. (Input transaction 06B. (Computer transactions A 56 Computer transaction A 14.) and A 61.) Contra to 352036, 3_4042. Contra to 3_1012. e. Computer generated (C&P hold e. Application of withdrawals of check actions checks not held. PFOB and FDIB funds to C&P or (Computer transaction A 20.) code 40 receivables. (Input Contra to 341012, 342038. transaction O6F. Computer . transaction A 17 ) f. TD From RO-188 Substitute Contra to 3_1012. check processed. (Computer . transaction A 20.) f. Computer generated Contra to 3_1013, 3_2038. applications of PFOP or FDIB to . C&P receivables. (Computer g. Establishment or increase transaction A 46. ) adjustlnent of receivable Contra to 3_1012. requiring no accounting . transfer. (Input transaction g. Processing of transfers of 04E. Computer transaction A 35.) receivable credits. (Input Contra to 3_4043. transaction 08C. Computer . transaction A 51.) h. Establishment or increase of (Manila (3058) only.) receivable in conjunction with Contra to 3_1236. a corresponding decrease under . a different file/payee number. h. Overpayment waived. (Input (Input transaction 04F. transaction 07C. Computer Computer transaction A 12.) transaction A 43.) Contra to 3_4043. Contra to 3_4045. i. Total of outstanding hardship i. Writeoff of receivables as payments changed to code B uncollectible. (Input receivables at end of month. transactions 07A, 07B. (Computer transaction A 63.) Computer transaction A 40.) Contra to 3_4041. Contra to 3_4044. j. Amounts of waiver actions j. Writeoff of receivable due (input transaction 07C) in to compromise. discharge in excess of receivable balances. bankruptcy, etc. (Input (Computer transaction A 53.) transaction 07D Computer Contra to 3_1239). transaction A 44.) . Contra to 3_4044. k. Resubmission of unassociated . debit balances. (Input k. Transfer of receivable to the transaction 04D. Computer Manila regional office. transaction A 10.) (Computer transaction A 58.) Contra to 3_1229. Contra to 3_6135. l. (Clearance of unassociated 1. Decrease of receivable debit balances in account 1239 (transaction 08F) in (36F3875) which were conjunction with corresponding established as a result of increase under a different amounts of collections (input file/payee number (Input transaction 08, 08A) or transaction 04F. Computer voucher offsets (input transaction A 13. transaction 08B) being Contra to 3_4043. overstated. (Input . transaction 04E. Computer . transaction A 11.) . Contra to 3_1012. .
3_1217 RECEIVABLES-BENEFIT PAYMENTS-Continued
DPC ENTRIES
Debits: Credits: m. Clearance of unassociated m. Reduction of receivable debit balances in account balance when accounting 3_ 1239 which were transfer is not required. established as a result of (Input transaction 08E. amounts of input Computer transaction A 37.) transaction 08C being Contra to 3_4043. overstated. (Input transaction 04E. n. Liquidation of receivable Computer transaction A 11.) balances (except code A Manila (3058) only.) receivables) of less than Contra to 3_1239. $1.00 remaining after . application of amounts of n. Clearance of unassociated collections (input debit balances in account transactions 08, 08A) or 1229 (36F3875) which were voucher offsets (input established as a result of transaction 08B). amounts of uncollectible (Computer transaction A 39.) checks (input transaction Contra to 3_4044. 04B) being understated. . (Input transaction 04E. o. Clearance. by application Computer transaction A 11.) to receivables. of Contra to 3_1012. unassociated credit balances . in account 1239 (36F3875) o. Computer generated 01 which were established as a "reinsert master record" result of collections processed for other than code (input transactions 08, 08A) A receivables. in or voucher offsets (input conjunction with processing transaction 08B) being duplicate claim number rejected or understated. adjustment input (Input transaction 06E, transactions. (Computer Computer transaction A 16.) transaction A 12.) Contra 3_1012. Contra to 3_4043. . . p. Clearance of unassociated . credit balances in account . 3_1239 which were established . as a result of input . transactions 08C or 08F being . rejected or understated. . (Input transaction 06E. . Computer transaction A 16.) . Contra to 3_1239. . q. Clearance of unassociated . credit balances in account . 3_1239 which were established . as a result of amounts of . waivers (input transaction . 07C) exceeding receivable . balance. (Input transaction . 06E. Computer transaction . A 16.) . Contra to 3_1239. . r. Clearance of unassociated . credit balances in account . 3_1229 which were . established as a result of . input transactions 04A . being overstated. (Input . transaction 08E. Computer . transaction A 18.) . (Manila (3058) only.) . Contra to 3_1229. . s. Clearance of unassociated . credit balances in account . 1229 (36F3875) which were . established as a result of . uncollectible checks, input . transaction 04B being . overstated. (Input . transaction 08E. Computer . transaction A 18.) . Contra to 3_1012.
3_1217 RECElVABLES-BENEFlT PAYMENTS-Continued
DPC ENTRIES
Debits: Credits: . t. Decrease of receivable . balance for other than code . A in conjunction with . processing duplicate claim . number adjustment input . transactions. (Computer . transaction A 13.) . Contra to 3_4043. . u. Clearance of unassociated . credit balances in account . 351239 which were . established in the C&P . system as a result of . returned checks . (transaction 21) and . applied to current code 40 . receivables. (Input . transaction 06E. Computer . transaction (A 16.) . Contra to 351239.
3_ l226 RECEIVABLE DEBITS IN PROCESS (ADP)
This is a debit balance account maintained by appropriation to record temporarily the debit side of transactions for which accounting transfer documents have been entered to proper accounts on the credit side and posting of the debit to proper account is to await computer processing of the detail transaction. The account controls debit items in process for the cycle at the DPC.
DPC ENTRIES
Debits: Credits: a. Receivables transferred to a. Total of input transactions DPC. (Input transaction 04A. 04A processed. (Computer Computer transaction A 01.) transaction A 47.) (Manila (3058) only.) (Manila (3058) only.) Contra to 3_6145. Contra to 3_1217. b. Unassociated credit b. Input transaction 04A balances established in rejected. (Accounting run account 3_1229 as a result entry.) (Computer transaction of amounts of individual A 06 or A 07.) input transactions 04A (Manila (3058) only.) exceeding the amounts of Contra to 3_1229. accounting transfer . documents. (Computer c. Unassociated debit balances transaction A 02.) established in account 3_1229 (Manila (3058) only.) as a result of amounts of Contra to 3_1229. accounting transfer . documents exceeding the c. Clearance of unassociated total amount of individual debit balances in account input transactions. (Computer 3_1229 by DPC when no other transaction A 02.) input is required; i.e., Contra to 3_1229. when an unassociated debit . balance exists in d. (Clearance of unassociated subsidiary records and credit balances in account corresponding unassociated 3_1229 cleared by DPC when no credit balance in same other input is required; i.e. amount exists. (Computer when an unassociated debit transaction A 25.) balance exists in Contra to 3_1229. subsidiary records and . corresponding unassociated . credit balance in same . amount exists. (Computer . transaction A 25.) . Contra to 3_1229.
3_1229 UNASSOCIATED DEBITS (ADP)
This is a debit balance account maintained by appropriation representing potential debits to receivable accounts and held in suspense pending resolution of discrepancy or determination of disposition. This is a controlling :account over subsidiary unassociated receivable debit accounts maintained on tape at the DPC.
DPC ENTRIES
Debits: Credits: a Amounts of accounting a. Amounts of input transfer documents in excess of transactions 04A in excess of the related input transactions the related accounting 04A. (Computer transaction A transfer documents. (Computer 02.) (Manila (3058 only.) transaction A 02.) (Manila Contra to 3_1226. (3058) only.) . Contra to 3_1226. b. Correcting increases to . amounts of accounting transfer b. Correcting decreases to documents for input amounts of accounting transfer transaction 04A. (Input documents for input transaction A03. Computer transactions 04A. (Input transaction A 03.) transaction A 03. Computer (Manila (3058) only) transaction A 03.) Computer Contra to 3_6145. transaction A 03.) (Manila . (3058) only.) c. Rejection of input Contra to 3_6145. transaction 04A. (Accounting . run entry.) (Computer c. Resubmission of unassociated transaction A 06 or A 07). debits. (Input transaction 04D (Manila (3058) only ) Computer transaction A 10.) Contra to 3_1226. Contra to 3_1217. d. Rejection of increases of d. Clearance of unassociated receivables by the update run credit balances in account 3 in conjunction with 1229 by DPC when no other corresponding decrease under input is required. (Computer a different file/payee transaction A 25.) number. (Input transaction 04F. Contra to 3_1226 Computer transaction A 33.) . Contra to 3_4043. . e. Rejection of computer . generated transaction 01 . "reinsert master record" by . the update run in conjunction . with processing duplicate . claim number adjustment input . transactions. (Computer . transaction A 57.) . Contra to 3_4043. . f. Clearance of unassociated . credit balances in account . 3_1229 which were established . as a result of input . transactions 04A being . overstated, (Input . transaction 08E. Computer . transaction A 18.) . (Manila (3058) only.) . Contra to 3_1217. . g. Clearance of unassociated . credit balance in account . 3_1229 by DPC when no other . input is required. (Computer . transaction A 25.) . Contra to 3_1226. .
3_1234 RECEIVABLE CREDITS PENDING TREASURY ACTION (ADP)
This is a credit balance account maintained by appropriation to show that portion of SF's 1184 Unavailable Check Cancellation, applicable to a receivable account pending accomplishment by the U.S. Treasury. This account controls subsidiary accounts receivables established by SF 1184 and maintained on tape at the DPC. Amounts to be entered will be amounts of the receivables.
DPC ENTRIES
Debits: Credits: a. Advice from Treasury that a. Requests for cancellation of unavailable checks (SF 1184 unavailable checks SF 1184 actions) have been treated as processed. (Computer canceled. (Computer transaction A 26.) transaction A 26.) Contra to 3_4042. Contra to 3_4042. . b. Reclamation checks . representing SF's 1184. . Unavailable Check . Cancellations, for improperly . negotiated checks. (Computer . transaction A26.) . Contra to 3_4042. . c. SF 1184 subsidiary records . cleared by DPC when no other . action is necessary. (Computer . transaction A 26.) . Contra to 3_4042. .
3_1236 RECEIVABLE CREDITS IN PROCESS(ADP)
This is a credit balance account maintained by appropriation to record temporarily the credit side of transactions for which accounting transfer documents have been entered to proper accounts on the debit side and posting of the credit to proper account is to await computer processing of the transaction. this is a controlling account over receivable credit items in process for the cycle at the DPC.
DPC ENTRIES
Debits: Credits: a. Transfers or receivable a. Receivable credits credits (input transaction transferred to DIC. (Input 08C) processed. (Computer transaction 08C. Computer transaction A 51.) (Manila transaction A 01.) (Manila (3058) only.) (3058) only.) Contra to 3_1217. Contra to 3_6l45. b. Amounts of Accounting b. Amounts of input transfer documents in excess transactions O8C in excess of of related input transactions related accounting transfer 08C. (Computer transaction A documents. (Computer 02.) (Manila (3058) only.) transaction A 02.) (Manila Contra to 3_1239. (3058) only.) . Contra to 3_1239.
3_1236 RECEIVABLE CREDITS IN PROCESS (ADP)-Continued
DPC ENTRIES
Debits: Credits: c. Rejection of input c. Clearance of unassociated transaction 08C. (Accounting credit balances in account run entry.) (Computer 3_1239 by DPC when no other transaction A 06 or A 07.) input is required. (Computer (Manila (3058) only.) transaction A 25.) Contra to 3_ 1239. Contra to 3_ 1239. d. Clearance of unassociated . debit balances in account . 3_1239 by DPC when no other . input is required. (Computer . transaction A25.) .
3_ 1239 UNASSOCIATED CREDITS (ADP)
This is a credit balance account maintained by appropriation representing potential credits to receivable accounts held in suspense pending resolution of discrepancy or determination of disposition. This is a controlling account over subsidiary unassociated receivable credit accounts maintained on tape at the DPC,
DPC ENTRIES
Debits: Credits: a. Amounts of input a. Amounts of accounting transactions 08C in excess of transfer documents in excess related accounting transfer of related input transactions documents. (Computer 08C. (Computer transaction A transaction A 02.) (Manila 02.) Manila (3058) only.) (3058) only.) Contra to 3_1236. Contra to 3_ 1236. . . b. Correcting increases to b. Correcting decreases to amounts to accounting amounts of accounting transfer documents for input transfer documents for input transactions 08C. (Input transactions 08C. (Input transaction A 03. Computer transaction A 03. Computer transaction A 03.) (Manila transaction A 03.) (Manila (3058) only.) (3058) only.) Contra to 3_6145. Contra to 3_6145. . . c. Rejection of input c. Refunds of amounts of transaction 08C. (Accounting waivers which were in excess run entry.) (Computer of receivable balances. transaction A 06 or A 07.) (Input transaction 06C. (Manila (3058) only.) Computer transaction A 15). Contra to 3_1236. Contra to 352036, 3_4042, . 3_4045. d. Rejection, in the update . run, of computer generated d. Reissuance (C&P system transaction 08F in only)of an appropriation conjunction with 36X0137 returned check. corresponding increase of (Input transaction 06C. receivable under a Computer transaction A 15.) different file/payee number. Contra to 352036. (Computer transaction A 34.) . Contra to 3_4043.
3_1239 UNASSOCIATED CREDITS (ADP)-Continued
DPC ENTRIES
Debits: Credits:
e. Clearance, by return to e. Amounts of waivers (input
field stations, of transaction 07C) in excess of
unassociated credit balances receivable balances.
in account 3_1239 (Input (Computer transaction A 53)
transaction 06E. Computer Contra to 3_1217, 3_4045.
transaction A 16.)
(Manila regional office only.) f. C&P system returned check
Contra to 3_6145. input applicable to
appropriation 36X0137.
f. Clearance of unassociated (Computer transaction A 30).
credit balances in account Contra to 351012.
3_1239 which were established .
as a result of input g. Clearance of unassociated
transaction 07C (waivers) debit balances in account
being overstated. (Input 3_1239 which were established
transaction 06E. Computer as a result of amounts of
transaction A 16.) input transactions 08C being
Contra to 3_4045. overstated. (Input
. transaction 04E. Computer
g. Clearance of unassociated transaction A 11.) (Manila
credit balances in account (3058) only.)
3_1239 which were Contra to 3_1217.
established as a result of .
input transactions 08C or h. Clearance of unassociated
08F being rejected or debit balances in account
understated. (Input 3_1239 by MC when no other
transaction 06E. Computer input is required. (Computer
transaction A 16.) transaction A 25.)
Contra to 3_1217. Contra to 3_1236.
h. Clearance, by application .
to receivables of unassociated .
credit balances in account .
3_1239 which were established .
as a result of amounts of .
waivers (input transaction .
07C) exceeding receivable .
balances, (Input .
transaction 06E. Computer .
transaction A 16.) .
Contra to 3_1217, 3_4045. .
i. Clearance of unassociated .
credit balances in account .
3_1239 by DPC when no other .
input is required. (Computer .
transaction A 25.) .
Contra to 3_ 1236. .
j. Clearance, by adjustment .
of expense, of unassociated .
credit balances in account .
3_1239 which were .
established as a result of .
amounts of waivers (input .
transaction 07C) exceeding .
uncollectible receivable .
balances. (Input .
transaction 06E. Computer .
transaction A 16.) .
Contra to 3_4045. .
k. Clearance of unassociated .
credit balances in account .
351239 which were established .
as a result of resumed checks .
(transaction 21) and applied .
to uncollectible receivables .
codes 40D, 40E, 40H and .
40I. (Input transaction 06E. .
Computer transaction A 16.) .
Contra to 354044. .
3_1239 UNASSOCIATED CREDITS (ADP-Continued)
DPC ENTRIES
Debits: Credits: 1. Clearance of unassociated . credit balances in account . 351239 which were established . in the C&P system as a result . of returned checks . (transaction 21) and applied . to current code 40 . receivables. (Input . transaction 06E. Computer . transaction A 16.) . Contra to 351217. . m. Clearance of unassociated . credit balances in account . 351239 which were established . in the C&P system as a result . of returned . checks(transaction 21) and . funds are retained in the . appropriation, no . receivable to be liquidated. . (Input transaction 06E. . Computer transaction A 16). . Contra to 354043. .
352036 DISBURSEMENTS PENDING (ADP)
This is a credit balance account maintained for appropriation 30X0137 to record. temporarily the credit side of payment transactions being processed by the computer pending, further processing which will record the payment vouchers.
DPC ENTRIES
Debits: Credits: a. Refunds in connection with a. Hardship refunds of amounts code 40 receivables vouchered previously withheld from CP&E (Computer transaction A 32.) benefits and applied to code Contra to 352038. 40 receivables. (Input . transaction 06B. Computer . transaction A 14.) . Contra to 351217, 354044. . b. Clearance, by refund, of . unassociated credit balances . which were established in . account 351239 as a result of . amounts of waivers (input . transaction 07C) exceeding . code 40 receivable balances . (Input transaction 06C. . Computer transaction A 15.) . Contra to 351239, 354044. . c. Reissuance (C&P system . only) of an appropriation . 36X0137 returned check. . (Input transaction 06C. . Computer transaction A 15. . Contra to 351239.
3_2038 DISBURSEMENTS IN TRANSIT
This is a credit balance (liability) account maintained by appropriation to show the amount of net disbursements in transit to the Disbursing Officer.
DPC ENTRIES
Debits: Credits: a. SF 1098 Schedule of a. Hardship payment schedules Canceled Checks, processed. received and recorded by DPC. (Computer transaction A 21.) (Input transactions 04G. Contra to 3_2086. Computer transaction A 19.) . Contra to 3_4041. b. SF 1081 representing . insurance premium refunds or b. Checks not held by U.S. return of consolidated Disbursing Officer as payment funds processed requested (DPC input when the Paid date is not transactions 04H) or TD shown. (Computer Form RO188 Substitute transaction A 21.) Check; (DPC input Contra to 342086. transactions 041) processed . where the "paid" date is not c. SF 219 representing return shown. (Computer of consolidated payment funds transaction A 20.) from the U.S. Soldiers Home, Contra to 3_1217 return of foreign payments . and other deposits which c. Disbursements for burial are processed under the flags, tort claims, invalid returned check procedures lifts, etc. (Computer when the "paid" date is not transaction A 24.) shown. (Computer transaction Contra to 3_4042. A 21.) Contra to 342086. . . d. Irregular payments. d. Check cancellation actions (Computer transaction A 70.) by the DPC when no other Contra to 344043. input is required. (Computer . transaction A 24.) e. Retroactive and one-time Contra to 3_4042. C&P or Education payments. . (Computer transaction A 32.) e. Collection actions Contra to 3_4042. processed by the DlC when no . other input is required. f. Onetime payments (Computer transaction A 24). applicable to code 40 Contra to 3_4042. receivables. (Computer . transaction A 32.) f. Disbursement items Contra to 352036. previously recorded as "in . transit" processed to record g. Irregular and monthend "paid" date. (Computer deductions from C&P benefits transaction A 27.) applied to 50 "O" deductions Contra to 3_1012. (Computer transaction A 56 . and A 61.) Contra to 341018. g. Cost breakdown of computer . generated hold check actions. h. SF 1081 processed (Computer transaction A 59.) representing end of month Contra to 3_4042. insurance deductions. . (Computer transaction A 79). h. Clearance of unassociated Contra to 341018.1. debit balances in account . 3_2087 by DPC which were i. Subsequent C&P recurring established as a result of monthly payment vouchers the accounting document for which were generated in a returned checks being prior month changed to understated and when the current monthly recurring "canceled" date was not payments. (First general shown. (Computer transaction ledger updating.) A 25.) Contra to 3_2087. Contra to 344042.
3_2038 DISBURSEMENTS IN TRANSlT-Continued
DPC ENTRIES
Debits: Credits:
. j. Clearance of unassociated
. credit balances in account
. 3_2087 by DPC which were
. established as a result of
. the accounting document for
. returned checks being
. overstated ("Canceled" date
. was not shown ) (Computer
. transaction A 25.)
. Contra to 3_2087
. k. Deposit items previously
. recorded as "in transit"
. processed to record "deposit
. date. (Computer transaction
. A 27.) Contra to 3_1012
. l. Computer generated
. recurring monthly vouchers
. representing current month
. C&P payments (Computer
. transaction A 31.)
. Contra to 344042
. m. Voucher for payment of
. amounts deducted for VMLI
. premiums (Computer
. transaction A 74.)
. Contra to 1018.2.
3_2075 ACCRUED BENEFITS PAYABLE
This is a credit balance (liability) account maintained by appropriations 36X0102 and 36X0137 to show the amounts due for benefits and for which vouchers have not been processed to the Treasury Department for payment.
DPC ENTRIES
Debits: Credits: a. Reversal of accruals a. Liabilities established at recorded at the end of the the end of each month to previous month (First cover the unrecorded amounts general ledger updating run of earned benefits for in subsequent month.) which awards have been Contra to 3_4046 (Cost). approved. (Computer . transactions A 32 and A 80). . Contra to 3_4046 (Cost).
3_2086 CANCELED CHECKS IN PROCESS (ADP)
This is a credit balance account maintained by appropriation to control the amount of returned checks in the computer processing pending further distribution as applicable.
DPC ENTRIES
Debits: Credits: a. Cost breakdown of returned a. SF 1098, Schedule of checks applicable to Canceled Checks, processed. appropriation 36X0102 and (Computer transaction A 21.) 36X0137. (Computer Contra to 3_2038. transaction A 29.) . Contra to 3_4042. b. SF 1081, representing . insurance premium refunds or b. Returned checks processed return of consolidated for appropriations or funds payment funds, processed. other than 36X0102 and (Computer transaction A 2 I). 36X0137. (Computer Contra to 341012, 342038. transaction A 30.) . Contra to 3_1012. c. SF 219, representing return . of consolidated payment funds c. Unassociated credit from the U.S. Soldiers Home, balance established in return of foreign payments account 3_2087 as a result of and other deposits which returned checks (transaction are processed under the 21) being rejected by the returned check procedures. edit run. (Computer (Computer transaction A 21). transaction A 06.) Contra to 341012, 342038. Contra to 3_2087. . . d. Unavailable checks treated d. Unassociated credit as canceled or reclamation balance established in checks deposited on SF 219 account 3_2087 as a result of and processed under the amount of accounting returned check procedures. document transactions 21A or (Computer transaction A 26.) 21B, exceeding the amount of Contra to 3_1012. the returned checks. . (Computer transaction A 22.) e. Unassociated debit balance Contra to 3_2087. established in account 3_2087 . as a result of amount of the . individual returned checks . (transaction 21) exceeding . the amount of the accounting . document, transaction 21 A . or 21 B. (Computer . transaction A 22.) . Contra to 3_2087. . f. Clearance by DPC of . unassociated credit balances . in account 3_2087 which . were established as a result . of returned check input . being understated. . (Computer transaction A 25.) . Contra to 3_2087.
3_2087 UNASSOCIATED RETURNED CHECKS (ADP)
This is a debit or credit balance account maintained by appropriation to record temporarily the amounts of accounting documents in excess of, or less than, the amounts of the related check input items. All entries to this account are based on DPC input.
DPC ENTRIES
Debits: Credits: a. Amounts of individual a. Amounts of returned checks returned checks (transaction (transaction 21) rejected by 21) in excess of the amount the edit run. (Computer of the accounting document transaction A 06.) (transactions 21 A or 21 B) Contra to 3_2086. (Computer transaction A 22.) . Contra to 3_2086. b. Amounts of accounting . documents (transactions 21A b. Clearance by DPC of or 21B) in excess of the unassociated credit balances related returned checks in account 3_2087 which were (transaction 21). (Computer established as a result of transaction A 22.) the amounts of returned check Contra to 3_2086. input being understated. . (Computer transaction A 25.) c. Clearance of unassociated Contra to 3_2086. debit balances in account . 3_2087 which were established c. Clearance by DPC of as a result of amounts of unassociated credit balances returned check input being in account 3_2087 which were overstated. (Computer established as a result of transaction A 25.) amounts of accounting Contra to 3_4043. documents covering returned . checks being overstated. d. Clearance of unassociated (Computer transaction A 25.) debit balances in account Contra to 3_1012, 3_2038. 3_2087 which were established . as a result of amounts of d. Clearance by DPC of accounting documents for unassociated credit balances returned checks being in account 3_2087 for deposit understated. (Computer return proceeds in transit- transaction A 25.) no input to master record Contra to 3_1012, 3_2038. required. (Computer . transaction A 25.) . Contra to 3_4042. .
3_2241 CAPITAL
This is a credit balance (accountability) account maintained by appropriation to show the net worth resulting from operations of each appropriation.
Entries will be made to this account only through prescribed closing entries at the end of each fiscal year. If for any reason it is necessary to effect a prior year adjustment it will be processed as a current year transaction and posted to the applicable nominal account(s).
DPC ENTRIES
Debits: Credits: a. Net cumulative debit a. Net cumulative credit balances in nominal and balances in nominal and interoffice accounts closed interoffice accounts closed at end of fiscal year. at end of fiscal year. Contra to 3_4042, 3_4044, Contra to 3_4043, 3_4046. 3_4045, 3 4046, 3_6032, 3_6135 3_6032, 3_6145.
3_4040 RECURRING C&P PAYMENTS PENDING-EDUCATION ADVANCES AND PREPAYMENTS-EXPENSE PENDING (ADP)
This is a debit balance (nominal) account maintained under the CP&E ADP system for appropriations 36X0102 and 36X0137. For appropriation 36X0102 it will show the amount of contingent expenses of computer generated recurring C&P monthly vouchers applicable to a subsequent month and which will be changed to expense in the subsequent month.
For appropriation 36X0137 the account will show the amount of advances and prepayments made for training in subsequent months and which will be recorded as expense during the month in which the training is accomplished. The account will be maintained by a series of analytical accounts to reflect the applicable training month as follows:
4040.3 The first month after the current month. 4040.2 The second month after the current month. 4040.1 The third month after the current month.
The above account is not reported on any financial report.
DPC ENTRIES
Debits: Credits: a. Recurring monthly C&P a. Subsequent recurring vouchers applicable to a monthly C&P payment vouchers subsequent month. (Computer which were generated in a transaction A 31.) prior month changed to Contra to 341010. current monthly recurring . payments. (First general b. Education advances and ledger updating run in prepayments made for training subsequent month.) in the next month. NOTE: Contra to 341010. Recording is to 3540403 . (Computer transaction A 31.) b. Amounts of education Contra to 351010.3 advances and prepayments . recorded in the prior month c. Education advances and for training in the current prepayments made for training month. NOTE: Recording is in the second month to 354040.3. (First following payment. general ledger updating NOTE: Recording is to run in the current month.) 354040.2. (Computer Contra to 351010.3. transaction A 31) . Contra to 351010.2. c. Amounts of education . advances and prepayments d. Education advances and recorded in the prior month prepayments made for training for training in the next in the third month following month.) NOTE: Recording is payment. NOTE: Recording 354040.2. (First general 354040.1. (Computer ledger updating run in the transaction A 31.) current month.) Contra to 351010.1. Contra to 354040.3. . d. Amounts of education . advances and prepayments . recorded in the prior month . for training in the third . month following payment. . NOTE: Recording is to . 354040.1. (First general . ledger updating run in the . current month.) . Contra to 354040.2.
3_4041 UNDISTRIBUTED BENEFIT PAYMENTS
a. This is a debit balance (nominal) account maintained to show disbursements made for hardship payments not yet distributed to expense accounts. It represents amounts of such payments of record in the computer not yet offset against an award of payments. nor converted to regular receivables.
b. This account is not a controlling account over the benefit payment expense cost center. At Central Office the balance at the end of the month will be added to the Expense Account Undetermined benefit expense account in the preparation of consolidated benefit expense reports and reconciliations.
DPC ENTRIES
Debits: Credits:
a. Hardship payment input a. Irregular or monthend
data processed. (Input deductions from CP&E benefits
transaction 04G. Computer applied to code A receivables
transaction A 19.) under the same appropriation.
Contra to 3_2038. (Computer transaction A 56
. and A 61.)
b. Increase of a code A Contra to 341018.
receivable balance in .
conjunction with a b. Collections applied to code
corresponding decrease under A receivables. (Computer
a different file/payee transaction A 49.)
number. (Input transaction Contra to 3_1012.
04F. Computer transaction .
A 12.) Contra to 3_4043. c. Withdrawals from PFOP or
. FDIB applied to code 32A
c. Clearance of unassociated receivables. (Input
debit balances in account transaction 06F. Computer
1239 (36F3875) which were transaction A 17.)
established as a result of Contra to 341012.
amounts of collections .
(input transactions 08 08A) d. Total of voucher offsets
or voucher offsets (input processed and applied to code
transaction 08B) being A receivables. (Input
overstated. (Input transactions 08B. Computer
transaction 04E. transaction A 50.)
Computer transaction A 11.) Contra to 3_1012.
Contra to 3_1012. .
e. Application of PFOP or
d. Clearance of unassociated FDIB funds to code 32A
debit balances in account receivables. (Computer
1229 (36F3875) which were transaction A 46.)
established as a result of Contra to 341012.
amounts of uncollectible .
checks (input transaction f. Reduction of a code A
04B) being understated. receivable balance
(Input transaction 04E. (transaction 08F) in
Computer transaction A 11.) conjunction with
Contra to 3_1012. corresponding increase
. under a different file/payee
e. Computer generated number. (Input transaction 04F
transactions 01 "reinsert Computer transaction A 13.)
master record processed for Contra to 3_4043.
code A receivables in .
conjunction with processing g. Clearance of unassociated
duplicate claim number credit balances in account
adjustment input 1239 (36F3875) which were
transactions. (Computer established as a result of
transaction A 12.) amounts of collections
Contra to 3_4043 (input transactions 08, 08A)
. or voucher offsets (input
. transaction 08B) being
. rejected or understated.
. (Input transaction 06E.
. Computer transaction A 16.)
. Contra to 3_1012.
3_4041 UNDISTRIBUTED BENEFIT PAYMENTS-Continued
DPC ENTRIES
Debits: Credits: . h. Total amount of code A . receivables remaining . unliquidated at end of month . changed to code B . receivables. (Computer . transaction A 63.) . Contra to 3_1217. . i. Decrease of code A . receivable balance in . conjunction with processing . duplicate claim number . adjustment input . transaction. (Computer . transactions A 13.) . Contra to 3_4043. . j. Liquidation of code A . receivable balances of less . than $1.00 remaining after . application of collections . (input transaction 08, 08A) . or voucher offsets (input . transaction 08B). . (Computer transaction A 39 ) . Contra to 3_4044.
3_4042 BENEFIT PAYMENTS
This is a debit balance (nominal) account maintained by appropriation to show the total payments made to or for veterans from benefit appropriations.
DPC ENTRIES
Debits: Credits: a. Irregular CP&E payments a. Receivables established as processed. (Computer a result of one-time payments transaction A 70.) for attorney fees and Contra to 342038. hardship payments of amounts . previously withheld from b. Retroactive and one-time CP&E benefits and applied C&P or Education payments to receivables. (Input processed. (Computer transaction 06B. transaction A 32.) Computer transaction A 14.) Contra to 3_ 2038. Contra to 3_1217, 3_4044. c. Recurring current monthly b. Cost breakdown of returned C&P payments vouchered. cheeks. (Computer transaction (Computer transaction A 31.) A 29) Contra to 342038. Contra to 3_2086. d. Disbursements from C&P or c. Cost breakdown of computer Education for burial flags, generated C&P or Education tort claims, invalid lifts, hold check actions. (Computer etc. (Computer transaction transaction A 59 ) A 24.) Contra to 3_2038. Contra to 3_2028. .
3_4042 BENEFIT PAYMENTS-Continued
DPC ENTRIES
Debits: Credits: e. Irregular deductions from d. Withdrawals of PFOP and VR&E chapter 31 accounts for FDIB funds returned to application against C&P appropriation. (Input receivables (Input transaction 06F. Computer transaction 08. Computer transaction A 17.) transaction A 64.) Contra to 341012. Contra to 341012. . . e. Overcollections of f. Cost breakdown of receivables. exclusive of irregular deductions from code 40 in amounts of less CP&E benefits. (Computer than $1.00. (Input transaction A 55.) transactions 08. 08A 08B. Contra to 3_1018. Computer transaction A . 39.) Contra to 3_1012. g. Cost breakdown of end of . month deductions from f. Check cancellation actions benefits. (Computer by DPC requiring no other transaction A 60.) CP&E input. (Computer Contra to 3_1018. transaction A 24.) . Contra to 3_2038. h. Cost breakdown of monthly . insurance deductions from g. Collection input by DPC C&P benefits. (Computer requiring no other CP&E input transaction A 75.) (i.e. escheat of funds.) Contra to 341018.1 (Computer transaction A 24.) . Contra to 3_2038. i. Total amount of code A . receivables remaining h. Request for cancellation of unliquidated at end of month unavailable check by SF 1184. and changed to code B (Computer transaction A 26.) receivables (Computer Contra to 3_1216 (Amount of transaction A 63.) check). Contra to 3_4043. . . i. Advice from U S. Treasury j. Requests for cancellation that unavailable checks (SF of unavailable checks- 1184 actions) have been SF 1184 processed. treated as canceled. (Computer transaction A 26.) (Computer transaction A 26). Contra to 3_ 1234 (Amount Contra to 3_1234 (Amount of A/R). of A/R). k. Reclamation check received j. Reclamation checks from U.S. Treasury for representing SF's 1184. improperly negotiated check. Unavailable Check (Computer transaction A 26.) Cancellations. for improperly Contra to 3_1216 (Amount of negotiated checks. (Computer check). transaction A 26.) Contra to . 3_1234 (Amount of A/R). l. Copy of SF 1184 processed . from U.S. Treasury reflecting k. SF 1184. Unavailable Check that unavailable check has Cancellations, subsidiary been treated as canceled. records cleared by DPC when (Computer transaction A 26.) no action is necessary. Contra to 3_1216 (Amount of (Computer transaction A 26.) check). Contra to 3_1234 (Amount . of A/R). m. Clearance of unavailable . check; subsidiary record by 1. Clearance, or partial DPC when no other action is clearance, by refund of to be taken. (Computer unassociated credit balances transaction A 26.) in account 3_1239 which were Contra to 3_1216 (Amount of established as a result of check). amounts of waivers (input . transaction 07C) exceeding n. Subsequent C&P recurring current 36X0102 or current monthly payment vouchers codes 41 and 44 36X0137 which were generated in a receivable balances. prior month changed to (Input transaction 06C. current monthly recurring Computer transaction A 15.) payments.(First general Contra to 3_1239. ledger updating.) . Contra to 342038. .
3_4042 BENEFIT PAYMENTS-Continued
DPC ENTRIES
Debits: Credits: o. Cost breakdown of monthly m. Clearance. or partial VMLI deductions. (Computer clearance. by refund of transaction A 73.) unassociated credit balances Contra to 1018.2. in account 3_ 1239 which . were established as a result p. Amounts of Education of amounts of waivers advances and prepayments (input transaction 07C) Previously recorded that exceeding uncollectible are applicable to the 36X0102 or uncollectible current month training. codes 41 and 44 36X0137 (First general ledger receivable balances. (Input updating run in month.) transaction 06C. Computer Contra to 351124. transaction A 15.) . Contra to 3_4044. . n. Clearance by DPC of . unassociated credited balance . in account 3_2087 for deposit . return proceeds in transit- . no input to master record . required. (Computer . transaction A 25.) . Contra to 3_2087. . o. Net Cumulative balance . closed at end of fiscal year. . Contra to 3_2241.
3_4043 BENEFIT OVERPAYMENTS
DPC: This is a credit balance (nominal) account maintained by appropriation to show the total overpayments made to or on behalf of veterans or their beneficiaries from benefit appropriation.
DPC ENTRIES
Debits: Credits: a. Decrease of codes 30B, a. Breakdown by class code of 35B, 41B, or 44B receivables computer generated with no accounting transfer receivables. (Computer document processed. (Input transaction A 54.) transaction 08E. Computer Contra to 3_1217. transaction A 37.) . Contra to 3_1217. b. Breakdown by cost account . of computer generated code b. Decrease of receivable 33B receivables. (Computer balance, for other than code transaction A 62.) A, (transaction 08F) Contra to 3_1217. processed in conjunction . with corresponding increase c. Total of code A receivables under a different remaining unliquidated as of file/payee number. (Input the end of the month changed transaction 04F. Computer to code B receivables. transaction A 13.) (Computer transaction A 63.) Contra to 3_1217. Contra to 3_4042. c. Decrease of receivable . balance, code A (transaction . 08F) processed in conjunction . with corresponding increase . under a different file/payee . number. (Input transaction 04F. . Computer transaction A 13.) . Contra to 3_4041. .
3_4043 BENEFIT PAYMENTS-Continued
DPC ENTRIES
Debits: Credits:
d. Decrease of receivable d. Establishment or increase
balance (transaction 08F) of code 30B, 35B, 41 B, or
rejected by the update run 44B receivables with no
in conjunction with accounting transfer. (Input
corresponding increase transaction 04E. Computer
under a different file/payee transaction A 35.)
number. (Input transaction 04F. Contra to 3_1217.
Computer transaction A 34.)
Contra to 3_1239. e. Increase of a receivable
other than code A (input
e. Decrease of receivable transaction 04F) processed
balance for other than code in conjunction with
A in conjunction with corresponding decrease
processing duplicate claim under a different file/payee
number adjustment input number. (Computer transaction
transactions. (Computer A 12.) Contra to 3_1217.
transaction A 13.) .
Contra to 3_1217. f. Increase of a code A
. receivable (input transaction
f. Decrease of code A 04F) processed in conjunction
receivable balance in with corresponding decrease
conjunction with processing under a different file/payee
duplicate claim number number. (Computer transaction
adjustment input A 12.)
transactions. (Computer Contra to 3_4041.
transaction A 13.) .
Contra to 3_4041. g. Increase of receivable
. (input transaction 04F)
g. Clearance of unassociated rejected by update run in
debit balances in account conjunction with corresponding
3_2087 which were established decrease under a different
as a result of amounts of file/payee number.
returned check input being (Computer transaction A 33.)
overstated. (Computer Contra to 3_1229.
transaction A 25.) .
Contra to 3_2087. h. Computer generated
transaction 01 "reinsert
h. Net cumulative balance master record" processed, for
closed at end of fiscal year. other than code A
Contra to 3_2241. receivables in conjunction
. with processing duplicate
. claim number adjustment
. input transaction.
. (Computer transaction A 12.)
. Contra to 3_1217.
. i. Computer generated
. transactions 01 "reinsert
. master record" processed for
. a code A receivable, in
. conjunction with processing
. duplicate claim number
. adjustment input transactions.
. (Computer transaction A 12.)
. Contra to 3_4041.
. j. Computer generated
. transaction 01 "reinsert
. master record" rejected by
. the update run in
. conjunction with processing
. duplicate claim number
. adjustment input transactions.
. (Computer transaction A 57.)
. Contra to 3_1229.
. k. Overcollections of code 40
. receivables in amounts of
. less than $1.00. (Input
. transactions 08, 08A, 08B.
. Computer transaction A 39.)
. Contra to 351012.
3_4043 BENEFIT PAYMENTS-Continued
DPC ENTRIES
Debits: Credits: . 1. Clearance by return to . appropriation of unassociated . credit balances in account . 1239 (36F3875). Input . transaction 06E. Computer . transaction A 16.) . Contra to 3_1012. . m. Clearance of unassociated . credit balances in account . 351239 which were established . in the C&P system as a result . of returned checks . (transaction 21 ) and funds . are retained in the . appropriation no receivable . to be liquidated. (Input . transaction 06E. Computer . transaction A 16.) . Contra to 351239.
3_4044 BENEFIT RECEIVABLE WRITEOFFS
This is a debt balance (nominal) account maintained by appropriation to show the total amount of benefit receivables written off.
DPC ENTRIES
Debits: Credits: a. Current receivables written a. Total of collections off. (Input transactions 07A processed applicable to 07B 07D. (Computer uncollectible receivables. transactions A 40 and A 44). (Input transactions 08, 08A Contra to 3_1217. Computer transaction A 49.) . Contra to 3_1012. b. Liquidation of current . receivable balances of less b. Total of voucher offsets than $1.00 remaining after processed applicable to application of collections uncollectible receivables. (input transactions 08 08A) (Input transactions 08B. or voucher offsets (input Computer transaction A 50). transaction 08B.) Contra to 3_1012. (Computer transaction A 39.) . Contra to 3_1217 (except c. Application of deductions code A receivables). to uncollectible receivables Contra to 3_4041 for code A of one of the benefit receivables. appropriations which . represent irregular or c. Hardship refunds of amounts monthend deductions from previously withheld from C&P benefits payable from the benefits and applied to other benefit appropriation. uncollectible codes 30 41 or (Computer transaction A 56 or 44 receivables. (Input A 61.) transaction 06B Computer Contra to 3_1012. transaction A 14.) . Contra to 3_4042. d. Irregular or monthend . deductions from benefits d. Hardship refunds Or amounts applied to uncollectible previously withheld from receivables of the same benefits and applied to benefit appropriation. uncollectible code 40 (Computer transactions A receivables. (Input 56 and A 61.) transaction 06B. Computer Contra to 3_101X. transaction A 14.) . Contra to 352036. .
3_4044 BENEFIT RECEIVABLE WRlTEOFFS-Continued
DPC ENTRIES
Debits: Credits: e. Total amount of e. Application of PFOP or uncollectible, checks FDIB funds to uncollectible processed applicable to C&P receivables. (Computer uncollectible receivables. transaction A 46.) (Input transaction 04B. Contra to 341012. Computer transaction A 48.) . Contra to 3_1012. f. Withdrawals of PFOP funds . applied to uncollectible f. Clearance, by refund of receivables. (Input unassociated credit balances transaction 06F. Computer in account 3_1239 which were transaction A 17.) established as a result of Contra to 3_1012. amounts of waivers (input . transactions 07C) exceeding g. Clearance of unassociated uncollectible code 30, 41, credit balances in account or 44 receivable balances. 1239 (36F3875) which were (Input transaction 06C. established as a result of Computer transaction A 15.) rejection or understatement Contra to 3_4042. of amounts of collections . (input transactions 08, g. Clearance by refund of 08A) or voucher offsets unassociated credit balances (input transactions 08B) in account 351239 which were applicable to uncollectible established as a result of receivables. (Input amounts of waivers (input transaction 06E. transaction 07C) exceeding Computer transaction A 16.) uncollectible code 40 Contra to 3_1012. receivable balances. . (Input transaction 06C. h. Clearance of unassociated Computer transaction A 15.) credit balances in account Contra to 352036. 1229 (36F3875) which were . established as a result of h. Clearance of unassociated uncollectible checks debit balances in account (input transactions 04B) 1239 (36F3875) which were applicable to uncollectible established as a result of receivables being overstated. amounts of collections (Input transaction 08E (input transactions 08, 08A) Computer transaction A 18.) or voucher offsets (input Contra to 3_1012. transactions 08B) applicable . to uncollectible receivables i. Clearance of unassociated being overstated (Input credit balances in account transaction 04E. Computer 351239 which were established transaction A 11.) as a result of returned checks Contra to 3_1012. (transaction 21) and applied . to uncollectible receivables, i. Clearance of unassociated codes 40D, 40E, 40H, and 40I. debit balances in account 1229 (Input transaction 06E. (36F3875) which were Computer transaction A 16.) established as a result of Contra to 351239. amounts of uncollectible . checks (input transactions j. Net cumulative balance 04B) applicable to closed at end of fiscal year. uncollectible receivables Contra to 3_2241. being understated. (Input . transaction 04B) Computer . transaction A 11.) . Contra to 3_1012. .
3_4045 BENEFIT OVERPAYMENTS WAIVED
This is debit balance (nominal) account maintained by appropriation to show the total amount of overpayments waived.
DPC ENTRIES
Debits: Credits:
a. Total amount of waivers a. Clearance by refunds of
processed for current unassociated credit balances
overpayments. (Input in account 3_1239 which were
transaction 07C. Computer established as a result of
transaction A 43.) amounts of waivers exceeding
Contra to 3_1217. uncollectible receivable
balances. (Input
b. Amounts of waivers of transaction 06C. Computer
receivables in excess of transaction A 15.)
uncollectible receivable Contra to 3_1239.
balances. (Input transaction .
07C. Computer transaction b. Clearance by adjustment of
A 53.) expense. of unassociated
Contra to 3_1239. credit balances in account
. 3_1239 which were established
. because amounts of waivers
. (input transaction 07C)
. exceeded uncollectible
. receivable balances.
. (Input transaction 06F.
. Computer transaction A 16.)
. Contra to 3_1239.
. c. Clearance of unassociated
. credit balances in account
. 3_1239 which were established
. as a result or overstatement
. of waivers (input
. transactions 07C). (Input
. transaction 06E. Computer
. transaction A 16.)
. Contra to 3_1239.
. d. Net cumulative balance
. closed at end of fiscal year.
. Contra to 3_2241.
3_4046 BENEFIT PAYMENTS ACCRUED
This is a debit or credit balance (nominal) account maintained by appropriation to show the net difference between the amount accrued June 30 Or the prior fiscal year and the amount accrued at the end or the reporting period in the current fiscal year to establish a liability for awarded benefits due and payable but not recorded as cash expenditures.
DPC ENTRIES
Debits: Credits: a. Liabilities established at a. Reversal of accruals which the end of each month to cover were recorded as liabilities the unrecorded amounts of at the end of the previous earned benefits for which month. (Inclu