CHAPTER 8. UNASSOCIATED ACCOUNTS
8.01 GENERAL
a. Funds transmitted to the CP&E system from the regional offices must all be accounted for. Fiscal transactions which are accepted and processed through the system as valid perform normal master record and accounting updates. Some of those to which exception is taken result in the creation of unassociated accounts (see table in par. 8.09); others are rejected and must be resubmitted as original transactions. Unassociated accounts are temporary accounts containing funds which must be correctly applied elsewhere in the CP&E system or refunded to the payee. The regional offices are responsible for the control and clearance of unassociated accounts. Regional offices should not contact the Hines DPC Finance Division for assistance unless the case has been thoroughly researched and all means of resolving the case at the regional office have been exhausted. Under no circumstances should anyone below the level of section chief contact Hines.
b. Unassociated accounts are established as a result of two circumstances: An accounting transfer document/detail transaction out of balance situation, or a detail (fiscal) transaction failed edits or did not process against the master record.
(1) Accounting Transfer Document/Detail Transaction Out of Balance. VA Form 4-6694, Fiscal Transaction Code Sheet and VA Form 4-8268, Fiscal Payment and Adjustment Code Sheet, are routed to the Accounting activity or the Input activity for the preparation of the accounting transfer document, VA Form 20-6888a, ADP Transmittal ControlAccounting Transfer Document (see fig. 8.05). This accounting transfer document establishes a control over all transactions processed into the automated CP&E system at Hines. The accounting transfer document is entered into the CP&E system as a batch header record. It is followed by the individual detail input (fiscal) transaction(s) which must equal the amount for that transaction code/appropriation/fund as shown on the VA Form 20-6888a; otherwise, an unassociated account may be created depending upon the transaction code. Unassociated accounts are established as a result of the following out-of-balance situations only for transactions 04A, 04B, 04C, 08, 08A, 08B, or 08C:
(a) When there is a discrepancy in the total amount of the accounting transfer document for a particular transaction code and appropriation as compared to the total of the detail input transactions as they are introduced into the computer system. Example: The accounting transfer document for transaction 04A, appropriation 36X4025, shows three items for a total of $8,000 and three 04A transactions for that appropriation are introduced into the computer for a total of $8,100. An unassociated account would be established in the amount of the difference ($100).
(b) When either the accounting transfer document rejects or all of the detail input transactions for a particular transaction code and appropriation code reject, thereby making balancing impossible. The unassociated account will be created in the amount of nonrejected transaction(s). Example: The accounting transfer document shows two items totaling $1,000 for transaction code 04A, appropriation 36X4025. Those 04A detail transactions both reject making balancing impossible; therefore, an unassociated account is created for $1,000.
(c) When there is an accounting transfer document and no related detail input transactions, or when there is no accounting transfer document for which there are corresponding detail input transactions. The processing under these circumstances is similar to the processing outlined in subparagraph (b) above.
(2) Individual Unassociated Account. Unassociated accounts will be established for individual detail input transactions for the following reasons (see par. 8.09 for transactions):
(a) An unassociated account will be established for each detail input transaction that has passed the editing related to the balancing process, but cannot pass the editing or validity checks related to subsequent processing of the individual item. Example: A detail input transaction contains an invalid character such as a numeric character in an alpha field, i.e., a number in the stub name field.
(b) An unassociated account will also be established for each detail input transaction that is not processed against the master record even though it has passed the editing processes above such as nonmatching of pertinent items, credit amount exceeds receivable in record, waiver exceeds receivable, or change of file number processes under one file/payee number and not the other, etc.
8.02 NOTIFICATION OF UNASSOCIATED ACCOUNTS
VA Form 20-8271, Notice of ExceptionCP&E Input Transaction, is generated by the computer to notify regional offices of unassociated accounts established and the cause of the exception being taken. The applicable items on the form will be completed by the computer. (See figs.8.01 through 8.04 for examples of computer-generated VA Forms 20-8271.) Reference should be made to MP-6, part IV, supplement No. 6. 1, chapter 2, for a complete description of all items and messages on the VA Form 20-8271. A monthly suspense listing of unassociated accounts older than 30 days is also forwarded to each regional office.
8.03 STATION CONTROL OF UNASSOCIATED ACCOUNTS IN THE ACCOUNTING ACTIVITY
a. All VA Forms 20-8271 received from the Hines DPC reflecting an unassociated account are forwarded to the regional office Accounting activity for maintenance of a control. The control file will consist of a photocopy of the VA Form 20-8271 or a register with the identifying information transcribed from the VA Form 20-8271. The original forms (other than document more or less than input unassociated accounts) will then be forwarded to the Operations activity. After receipt in the Operations activity and after completion of the corrective actions, each of the VA Forms 20-8271, together with the correcting code sheet, will be returned to the Accounting activity in order to clear the control. Close coordination must be maintained between the Operations and Accounting activities in order to properly maintain the control and to effect required corrective action. The Accounting activity will perform monthly followups with the aid of the 30-day suspense list to ensure that unassociated accounts are cleared promptly.
b. A completed file for unassociated accounts on which final corrective action has been taken will be kept by month and will consist of the completed VA Forms 20-8271 annotated with the date of the corrective action. This file will be separate from the control file described in paragraph 8.03a which reflects uncleared unassociated accounts. This completed file will be available as a reference file for rejected input actions. Extreme care should be taken to properly maintain this file. (NOTE: VA Forms 20-8271 concerning unassociated accounts should not be filed in the claims folder. This file should be destroyed in accordance with MP-4, p. X.)
8.04 CLEARANCE OF UNASSOCIATED ACCOUNTS
a. The Operations activity is responsible for the clearance of all unassociated accounts except when the amount of the accounting transfer document is more or less than the total of the related individual items and the amount received by the computer for the accounting transfer document is in error (A03 transactions). This is the responsibility of the Accounting activity. If the amount received by the computer for the accounting transfer document is correct, adjustments other than for the amount of the transfer document are indicated.
b. Unassociated accounts will be cleared as soon as possible, but no later than 60 days from date of creation. Prior to effecting clearance of unassociated items, the specific reason why the unassociated account exists must be determined. A determination must also be made of the corrective actions necessary. When an unassociated account exists as a result of an out-of-balance condition (document amount more or less than individual input), determination must be made as to whether the amount of the accounting transfer document should be adjusted or whether submission of individual detail transactions is appropriate. Based on the VA Forms 20-8271 which are used to inform the regional offices of the out-of-balance conditions, specific input transactions for corrective actions are contained in MP-6, part IV, supplement No. 2.3, paragraph 201.03. Paragraph 8.11 of this chapter may also be of assistance in making these determinations.
c. The Hines DPC Finance Division will assist field stations in clearing unassociated accounts which were established as a result of entered amounts for SF 215, Deposit Ticket (A08 transactions), and SF 5515, Debit Voucher (A04 transactions) being overstated, understated or rejected. No attempt will be made by the DPC Finance Division to correct erroneous amounts for the related detail documents (08 and 04B transactions) or unassociated accounts which may result for any other reason.
d. The Hines DPC Finance Division will review the amounts reflected on copies of SF 215 and GFO 5504 with the accounting journal to determine if the amounts have been correctly recorded. If the review indicates otherwise and accounting transfer input adjustment (transaction A03) is appropriate, the DPC Finance Division will prepare and process the adjustment promptly. The applicable field station will be advised by ARS (Advanced Record System) message of the adjustment. The ARS message will identify the specific SF 215 or GFO 5504 involved, the unassociated account number, the amount of the adjustment and the cycle in which the adjustment is to be processed. This information will be attached to the VA Form 20-8271 and filed in the completed file.
8.05 CONFIRMATION DATE OMITTED FROM SF 215 AND GFO FORM 5504
The Hines DPC Finance Division will notify the regional office of those SF's 215 and GFO's 5504 when the "confirmation date" is not distinguishable or is omitted. This notification will be by letter, ARS message or by telephone and the regional office will submit the "confirmation date" to the DPC in the same manner.
8.06 REJECT OF 04T (06G) SPECIAL PAYMENTS
a. Special Payment transaction 06G will generate a payment to the payee indicated on the input document, even if the identifying data in the transaction does not match an existing master record. It is for this reason that extreme care must be exercised by regional offices in the preparation and transmittal of 06G transactions.
b. An 04T transaction is a computer-generated transaction which is generated by an 06G fiscal transaction. It is used to establish an accounts receivable in the appropriate master record so that future benefits may be automatically offset. When detail data (i.e., stub name, file number or payee number) do not match an existing master record and no A/R can be established, the 04T will reject and an unassociated account will be established.
c. The 04T reject message will be a VA Form 20-8271 routed to the Hines DPC Finance Division. The Hines DPC Finance Division will contact each affected regional office via ARS in order to obtain the needed correcting information.
d. The Hines DPC Finance Division is responsible for making the 04D input which will clear the unassociated account and establish the A/R in the proper master record.
e. Regional office Finance activities are responsible for responding to Hines DPC requests for corrective information within 24 hours. Information may be transmitted via ARS or telephone. A monthly listing of all outstanding 04T rejects containing the file number, amount, name transmitted, name in master record, and cycle number is forwarded at monthend to the respective regional offices. This listing should be reviewed immediately and the necessary corrective information should be phoned to the Hines DPC Finance Division Accounting Section as soon as possible so that these 04T rejects can be corrected.Delinquent responses will be closely monitored and a copy of this listing furnished to Office of Budget and Finance (Controller) (047), by the Hines DPC Finance Division.
8.07 RETURNED CHECKS (TRANSACTION 21)
a. All C&P system returned checks are initially credited to appropriation 36X0102. If a returned check applicable to an appropriation or fund other than 36X0102 is processed in the C&P system, an unassociated account is established for the amount of the returned check and VA Form 20-8271 is generated.
b. An exception will be made when a PFOP (36X6020) or FDIB (36X6021) check is returned applicable to an existing master record. In such event, the amount will be added to the PFOP or FDIB balance in the master record. If there is no master record existing at the time a PFOP or FDIB returned check is processed, an unassociated account will be established.
c. All Education system returned checks are initially credited to appropriation 36X0I37. Further processing is accomplished in the same manner as for those in the C&P system, except that the only other appropriation or fund involved is 36F3875. If a 36F3875 check is returned, an unassociated account will be established.
8.08 ADJUSTMENT OF DUPLICATE FILE NUMBERS (TRANSACTION 26)
a. A transaction 26 is used to correct a file number existing in the Hines DPC master record file. The master record containing the correct file number is terminated (changed to a type E) in the cycle in which it is processed and message code 903 is issued on VA Form 20-8270 (C&P) or VA Form 20-8270a (Education). (The master record is then purged at the end of the month after the statistical accounting and pay change actions have been completed.) After termination the master record is then reinserted under the correct file number in the next processing cycle. For this reason, no transactions containing the correct file number can be entered until the reinsert processing is accomplished.
b. In processing a transaction 26, the C&P or Education update run will purge any accounts receivable out of the file. For each accounts receivable dropped, a transaction A13 (Decrease of Accounts Receivable in Conjunction With Increase Under Different FilePayee Number, 08F) is generated. The update run will also cause an 01 reinsert master record transaction under the new file number to be generated as input to the next processing cycle.
c. In processing a generated 0 1 transaction, the C&P or Education update run will generate a transaction A12 (Establishment of Accounts Receivable in Conjunction With a Decrease Under Different FilePayee Number, 04F) for each accounts receivable contained in the reinserted master record.
d. If a generated 01 transaction containing collectible accounts receivable and/or trust fund balances is rejected, the C&P or Education run will generate an A57 transaction (Accounts Receivable or Trust Fund Dropped Because of the Processing of an Adjustment or Duplicate File Number). A notice of exception will be issued to the field station advising of the establishment of an unassociated account. This notice of exception will contain all of the information necessary to enable the field stations to reestablish the receivable under the proper file number using transaction 04D or reestablish the trust fund balances under the proper file number using transaction 08E.
e. If the C&P or Education update run processes a transaction 26 against a master record having an uncollectible receivable balance, the receivable is dropped and an A57 transaction is generated. NO UNASSOCIATED ACCOUNT WILL BE ESTABLISHED FOR UNCOLLECTIBLE RECEIVABLES. A notice of exception is generated containing all of the information necessary to enable the field stations to reestablish the uncollectible receivable under the correct file number. The field station will reestablish uncollectible receivables using transaction 04E.
8.09 SUMMARY CLASSIFICATION OF TRANSACTIONS
CREATING UNASSOCIATED ACCOUNTS
The following is a list of transactions for which unassociated accounts will or will not be established:
Will Establish Unassociated Account (Unless Marked * or
N/A) If Rejected During:
Control/Edit Run
Will Not Establish Unassociated Balancing Routine
Account *
04A X
04B X
04C X
04D X
04E X
04F N/A
04G X
06A X
06B N/A
06C X
06D X
06E X
06F X
06G (04T) N/A
07A X
07B X
07C N/A
07D X
07G X
08 X
08A X
08B X
08C X
08E X
08F N/A
18 X
21 N/A
26 (01) N/A
Will Establish Unassociated Account (Unless Marked * or N/A) If Rejected
During:
Control/Edit Run
Transaction Edit Checks Master Record Update
X X (if rejected for reason code 557A, then *)
X X
X X
* X
* X (only if teletype transaction, otherwise *)
* X
* X (only if rejected for reason code 550,
otherwise *)
X X
X X
X X
X X
N/A X
N/A X
N/A X
* No unassociated account is created: Resubmit these rejected transactions as originals.
N/AThis action is not performed for this transaction.
8.10 PRINTOUT OF TRANSMITTAL DATA
A printout of each magnetic diskette containing fiscal transactions should be obtained at the time it is prepared. This printout is necessary for the clearance of "Document Amount More (or Less) Than Input" unassociated accounts because it displays the transmittal data for the individual detail transactions. The Finance Officer should arrange with the Input activity to have this printout produced as a matter of routine.
8.11 TRANSACTIONS USED TO CLEAR UNASSOCIATED ACCOUNTS
a. The transaction used to clear the unassociated account determines the proper VA form to be used. Instructions for completing these forms are contained in chapter 2, paragraph 2C.03 (VA Form 4-8268), chapter 5, paragraph 5D.01 (VA Form 4-6694), and in MP-4, part V, chapter 16, paragraph 16C.30 (VA Form 4-8281).
VA Form 4-6694 VA Form 4-8268 VA Form 4-8281
04D 06C A03
04E 06E -
08E - -
b. Unassociated accounts may require clearance procedures other than those described in this chapter. If the clearance procedures described in subparagraph c below are not appropriate, an analysis of the unassociated account and the effect of proposed clearance transactions on the CP&E accounting system will provide guidance. The CP&E automated accounting system is described in MP-6, part IV, supplement No. 2.3. This supplement describes the general ledger entries for fiscal transactions. The regional office Accounting activity may provide assistance in interpreting the effect of the fiscal/accounting transactions on the unassociated account and the CP&E accounting system. The appropriate transaction used to clear an unassociated account depends on the following factors:
(1) The initial input transaction.
(2) The general ledger account and appropriation cited for the unassociated account.
(3) The decision by the regional office on what disposition is to be made of the unassociated account.
c. The following are examples of unassociated accounts, and the appropriate clearance procedures:
Transaction Cause of Unassociated
Creating
Unassociated
04A Transaction rejected by control/edit run
because a data field is in error. The VA
Form 20-8271 will identify the field number.
04A Detail Name Does Not Match MasterThe
transaction stub name does not match the
master record stub name under the same
file and payee number.
04A Document Amount Is More Than InputThe
amount of an individual 04A transaction is
erroneously understated. This occurs when
the 04A transaction summary amount from VA
Form 20-6888a is transmitted correctly
and one or more 04A transaction(s) is
transmitted incorrectly resulting in a
"Document Amount Is More Than Input"
condition; shown as IPL (Input Less) on
the monthly unassociated listing under the
"REJ" column.
Transaction Va Form 20-8271 Message Corrective Transaction
Creating Code
Unassociated
04A NONE 04D
04A 565 .
04A NONE 04D
. Corrective Action Required and Result of Corrective Action
Special Instructions
04A Submit a valid 04D The unassociated account
transaction;only is cleared and is
deduction class B is established as an accounts
valid. Do not submit receivable in master record
another 04A in addition as originally intended by
to the 04D. 04A transaction.
04A Same corrective procedures as 04A rejected by control/edit run (see
above).
04A Submit a valid 04D The 04D transaction will
transaction for each reduce unassociated
04A transaction account by 04D transaction
understated. The amount and increase the
unassociated amount receivable in the
will equal the master record to the
difference between amount originally
the accounting intended by the 04A
transfer document transaction. If more
and the summed amounts than one 04A was involved
of the individual 04A in the creation of this
transaction(s). It is unassociated, the
possible that more unassociated will be
than one 04A reduced by the 04D
transaction may have transactions until
been transmitted all 04D's have been
incorrectly. submitted at which point
. the unassociated
. account will be cleared.
NOTE: When an individual unassociated account is created from an 04A
transaction the interest amount and computation date (if applicable) are not
recorded. When submitting an 04D transaction to clear this unassociated
account, it is necessary to include the interest computation date (provided
they are correct) from the 04A transaction.
Transaction Va Form 20-8271 Cause of Unassociated
Creating Message Code
Unassociated
04A or 04B NONE Document Amount Is Less Than
InputThe amount of an
individual 04A or 04B
transaction is erroneously
overstated. This occurs when
the 04A or 04B transaction
summary amount from VA Form
20-6888a is transmitted
correctly and one or more
04A or 04B transaction(s) is
transmitted incorrectly
resulting in a "Document
Amount Is Less Than Input"
condition; shown as IPM
(Input More) on the monthly
unassociated listing under
the "REJ" column.
Transaction Creating Unassociated Corrective Transaction
04A or 04B 08E
Corrective Action Req'd and Special Result of Corrective Action
Instructions
Submit a valid 08E transaction for The 08E transaction will reduce the
each 04A, or 04B transaction unassociated account by the 08E
overstated. The unassociated amount transaction amount and will decrease
will equal the difference between the accounts receivable in the master record
accounting transfer document and the which was erroneously increased by
summed amounts of the individual 04A overstated 04A or 04B transaction. The
or 04B transactions. It is possible 08E will be applied to the accounts
that more than one 04A or 04B receivable only to the extent that a
transaction may have been transmitted balance exists in the master record. If
incorrectly. there is no accounts receivable balance,
an NOE will be furnished the regional
office, which will then determine
disposition to be made of the remaining
unassociated amount. If a refund is due
individual due to prior withholding,
transact.06B will be submitted as "Refund
of Amount Withheld- Hardship." This will
effect payment and establish a receivable
in the master record. No recurring
deduction amount should be shown on 06B
transaction. Another 08E will be
submitted to apply the unassociated
amount against the receivable. The 06B
transaction must be submitted in an
earlier batch transmittal than 08E
transaction.
Transaction Va Form 20-8271 Cause of Unassociated Corrective
Creating Message Code Transaction
Unassociated
04B NONE Document Amount Is 04E
More Than InputThe
amount of an
individual transaction
is erroneously
understated.This
occurs when the 04B
transaction summary
amount from VA Form
20-6888a is
transmitted correctly
and one or more 04B
transaction(s) is
transmitted
incorrectly resulting
in a "Document Amount
Is More Than Input"
condition.
04B NONE Transaction rejected 04E
by control/edit run
because a data field
is in error. The VA
Form 20-8271 will
identify the field
number.
04B 565 Detail Name Does Not
Match MasterThe
transaction stub name
does not match the
master record stub
name under the same
file and payee
numbers.
04C NONE Transaction rejected 08E
by control/edit run
because a data field
is in error. The VA
Form 20-8271 will
identify the field
number
04C 565 Detail Name Does Not
Match MasterThe
transaction stub name
does not match the
master record stub
name under the same
file and payee
numbers.
Trans. Creating Corrective Action Required Result of Corrective Action
Unassociated and Special Instructions
04B Submit a valid 04E The 04E will reduce the
transaction for each the unassociated account
04B transaction by the 04E transaction
understated. The amount and increase the
The unassociated amount accounts receivable in
will equal the the master record to the
difference between amount originally intended
the accounting transfer by the 04B transaction.
document and the If more than one 04B was
summed amounts of the involved in the creation
individual 04B of the unassociated, the
transactions. It is unassociated will be
possible that more reduced by the 04E
than one 04B transactions until all
transaction may have 04E's have been submitted
been transmitted at which point the
incorrectly. unassociated account
will be cleared.
04B Submit a valid 04E The unassociated account
transaction. Do not is cleared and is
submit another 04B in established as an
addition to the 04E. accounts receivable in
the master record as
originally intended
by the 04B transaction.
04B Same corrective procedures as 04B rejected by control/edit run
(see above).
04C Submit a valid 08E The unassociated account
transaction. Do not is cleared and the
submit another 04C in transfer of PFOP funds is
addition to the 08E. recorded as originally
Only deduction codes/ intended by the 04C
class 70S or 71S are transction.
valid.
04C Same corrective procedures as 04C rejected by control/edit run
(see above).
Transaction Va Form Cause of Unassociated
Creating 20-8271
Unassociated Message Code
04C NONE Document Amount Is
Less Than InputThe
amount of an individual 04C
transaction is erroneously
overstated. This occurs when
the 04C transaction summary
amount from VA Form 20-6888a,
Accounting Transfer Document,
is transmitted correctly and
one or more 04C transaction(s)
is transmitted incorrectly
resulting in a "Document Amount
Is Less Than Input" condition.
04C NONE Document Amount Is More
Than Input-The amount of an
individual transaction is
erroneously understated.
This occurs when the 04B
transaction summary amount
from VA Form 20-6888a,
Accounting Transfer Document,
is transmitted correctly and
one or more 04B transaction(s)
is transmitted incorrectly
resulting in a "Document Amount
Is More Than Input" condition.
T/C M/C Corrective Action Req'd and Result of Corrective Action
Special Instructions
04C 04E Submit a valid 04E The 04E transaction
transaction for each will reduce the
04C transaction unassociated account
overstated. The by the 04E transaction
unassociated amount amount and will
will equal the decrease PFOPor FDIB
difference between balance in the master
the accounting transfer record which was
document and the summed errorneously increased
amounts of the by the overstated 04C
individual 04C transaction. 04C will be
transactions. It is applied to PFOB or FDIB
possible that more than balance only to the
one 04C transaction extent that a balance
may have been exists in the master
transmitted incorrectly. record. If there is an
insufficient balance the
04E transaction will be
rejected.
04C NONE Submit a valid 08E The 08E will reduce the
transaction for each 04C unassociated account by
transaction understated. the 08E transaction amount
The unassociated amount and increase PFOP or FDIB
will equal the balance in the master record
difference between the to the amount originally
accounting transfer intended by the 04C
document and the summed transaction. If more
amounts of the than one 04C was involved
individual 04C in creation of unassociated,
transactions. It is the unassociated will be
possible that more than reduced by 08E transactions
one 04C transaction until all 08E's have been
may have been submitted, at which point
transmitted incorrectly. the unassociated will be
. cleared.
Transaction Va Form Cause of Unassociated Corrective
Creating 20-8271 Transaction
Unassociated Message Code
(M/C)
04F 565 Detail Name Does Not 04D
Match MasterThe
transaction stub name
does not match the
master record stub name
under the same file and
payee numbers.
06B or 565 Detail Name Does Not 04D
04T(06G) Match MasterThe
transaction stub name
does not match the
master record stub
name under the same
file and payee numbers.
07C 550 Waiver Exceeds A/R 06C
BalanceThe transaction
(waiver) amount of the
07C exceeded the
amount balance of the
referenced accounts
receivable in the
master record.
08, 08A, 08B, NONE Transaction rejected by 06E
or 08C control/edit run
because a data field
is in error. The VA
Form 20-8271 will
identify the field
number.
T/C Corrective Action Req'd & Special Result of Corrective Action
Instructions
04F Submit a valid 04D The unassociated account is
transaction. Do not cleared and an accounts
submit another 04F in receivable is established
addition to the 04D. in the master record under
the correct file/payee
numbers.
06B Hines DPC Finance Division The unassociated account
04T will submit an 04D will be cleared an accounts
transaction after receivable established in
contacting the regional the master record to
office for correct account for the original 06B
information. or 06G special payment.
07C Submit valid 06C The unassociated accounts
transaction. The will be cleared and the
unassociated amount will amount will be refunded
equal the excess of the to the payee.
07C transaction amount
over the master record
accounts receivable balance.
08, Submit a valid 06E The unassociated account
08A transaction. Do not submit will be cleared and
08B another 08 type transaction applied to the accounts
08C in addition to the 06E. receivables in the master
The appropriate accounts record as originally
receivable code/class must intended by the 08
be shown in item 16, transaction.
"Overpayment (Deduction). .
"A receivable balance .
must exist in the master .
record. Adjustment code 3 .
must be shown in item 23, .
"Adjustment Code .
Designations." If the .
unassociated account is used .
to reduce a loan guaranty .
accounts receivable, it may .
also be necessary to submit .
an 08E transaction to adjust .
the interest, to the correct .
amount. (This adjustment .
may be necessary if interest .
was accrued on the .
collection amount while .
it was in an unassociated .
status.) .
NOTE: It may be necessary (depending upon the individual circumstances) to return
an unassociated amount to the station or to the appropriation for adjustment of
expense rather than applying it to an accounts receivable. In these cases either
adjustment code 1, "Return to Station, " or adjustment code 2, "Return to
Appropriation," will be shown in item 23, "Adjustment Code Designations." The
regional office must make this determination.
Transaction Va Form Cause of Unassociated Corrective
Creating 20-8271 Transaction
Unassociated Message Code
08, 08A, 08B, 545 No Master Record In .
or 08C FileThere is no
master record for the
file number and page
number referenced in
the transaction.
08, 08A, 08B, 565 Detail Name Does Not .
or 08C Match MasterThe
transaction stub name
does not match the
master record stub
name under the same
file and payee number.
08, 08A, 08B, Document Amount Is 06E
or 08C More Than Input .
The amount of the .
individual 08, 08A, .
08B, or 08C transaction .
is erroneously .
understated. This .
occurs when the 08, .
08A, 08B, or 08C .
transaction summary .
amount from VA Form .
20-6888a, is .
transmitted correctly .
and one or more of the .
individual 08, 08A, .
08B, or 08C .
transaction(s) is .
transmitted incorrectly .
resulting in a .
"Document Amount Is .
More Than Input" .
condition. .
M/C Corrective Action Required & Special Result of Corrective Action
Instructions
545 Same corrective procedures as 08, 08A, 08B, or 08C rejected by control/edit
run.
565 Same corrective procedures as 08, 08A, 08B, or 08C rejected by control/edit
run.
Trans.Cod Corrective Action Requir'd & Special Result of Corrective Action
e Instructions
08, Submit a valid 06E transaction The 06E transaction will
08A, for each 08, 08A, 08B, or 08C reduce the unassociated
08B, transaction understated. The account by the 06E
or 08C unassociated amount will equal transaction amount and
the difference between the will decrease accounts
accounting transfer document receivable in the master
and the summed amounts of record to the amount
the individual 08, 08A, 08B, originally intended by
or 08C transaction(s). the 08, 08A,08B, or 08C
It is possible that more than transaction. If more than one
one 08, 08A, 08B, or 08C may 08, 08A, 08B, or 08C
have been transmitted transaction was involved
incorrectly. The appropriate in the creation of the
accounts receivable must be unassociated, the unassociated
shown in item 16, will be reduced by the 06E
"Overpayment (Deduction)."
An accounts receivable transactions until all 06E's have
balance must exist in the been submitted, at which point
master record.Adjustment code the unassociated account
3 must be shown in item 23, will be cleared.
"Adjustment Code
Designations." If an
unassociated account
originating from an 08C
transaction is being cleared,
only accounts receivable
class code B is valid.
If the unassociated account
is used to reduce a loan
guaranty accounts receivable,
it may also be necessary
to submit an 08E transaction
to adjust the interest to
the correct amount.
(This adjustment may be
necessary if interest
was accrued on the collection
amount while it was
in an unassociated status.)
Transaction Va Form Cause of Unassociated
Creating 20-8271
Unassociated Message Code
08, 08A, 08B, or NONE Document Amount is Less Than InputThe amount
08C of the individual 08, 08A, 08B, or 08C
transaction is erroneously overstated. This
occurs when the 08, 08A, 08B, or 08C
transaction summary amount from VA Form
20-6888a is transmitted correctly and one or
more of the individual transaction(s) is
transmitted incorrectly
resulting in a "Document Amount Is Less Than
Input" condition.
08. 08A, or 08B 586 Collection Was UnappliedThe collection or
credit was unapplied because
it exceeded the amount of the accounts
receivable in the master record or
because on accounts receivable did not exist
in the master record.
07C, 08, 08A, or 529 Unauthorized Station InputThe waiver or
08B collection was unapplied because the
account receivable contained a CARS
Indicator other than zero.
Corrective Corrective Action Required Result of Corrective Action
Transaction and Special Instructions
04E Submit an 04E transaction The 04E will reduce the
for each 08 transaction unassociated account by the 04E
overstated. The transaction amount and will
increase
unassociated amount will the accounts receivable in the
equal the difference between master record to the amount
the accounting transfer originally intended by the 08,
08A,
document and the summed 08B, or 08C transaction. If
amount of the individual 08, more than one 08, 08A, 08B, or
08A, 08B, or 08C 08C was involved in the
transaction(s). It is creation of the unassociated
possible that more than one account, the unassociated
08, 08A, 08B, account will be reduced by the
04E
or 08C transaction may have transactions until all 04E's
been transmitted have been submitted, at which
incorrectly. point the unassociated account
will be cleared
06C Submit a valid 06C The 06C transaction will clear
transaction. Do not submit the unassociated account and
another 08 transaction in refund the overcollected amount
addition to the 06C. to the payee.
06E I Submit a valid 06E The unassociated account will
transaction, Adjustment Code be reduced by the amount of the
1Return to Station. 06E transaction and funds
returned to the regional
office. The regional office
will then transfer
the funds to CARS by VA Form
4-4564, Transfer of Disbursing
Authority.
Transaction Va Form 20-8271 Message Cause of Unassociated
Creating Code
Unassociated
08F 565 Detail Name Does Not Match MasterThe
transaction stub name does not match
the
master record stub name under the
same file and payee numbers.
21 (Returned 547G or 548G Returned CheckNo Master Record In
Check) FileA check for an appropriation
other than 36X0102 or 36X0137 was
returned and no master record
existed for the payee number or no
master record existed under the file
number.
21 (Returned 549E Unassociated Account EstablishedA
Check) one-time payment check for an
appropriation other than
36X0102 or 36X0137 hit a master
record but no updating action
occured.
Corrective Corrective Action Required and Result of Corrective Action
Transaction Special Instructions
06E Submit a valid 06E transaction The unassociated account is
if the 08F was for other than cleared and reduces the
PFOP or FDIB funds (see note accounts receivable (or the
below). Only accounts PFOF or FDIB
receivable class code A or B is balance) in the master record
valid. The appropriate accounts as originally intended by the
receivable code/class 08F transaction.
must be entered in item 16,
"Overpayment (Deduction)." and
adjustment code 3 must be
shown in item 23, "Adjustment
Code Designations." NOTE: If
the 08F PFOP or FDIB
funds the proper corrective
transaction is 04E.
EITHER 06C OR Submit a valid 06C transaction The unassociated account is
if the returned check amount cleared and the amount is
should be refunded to the refunded to the payee.
payee.
06E Submit a valid 06E transaction The unassociated account is
if the returned check amount cleared and the amount applied
should be applied to an to an accounts receivable in
master record.
accounts receivable in the
master record. The appropriate
accounts receivable code/class
must be shown in item 16,
"Overpayment (Deduction)."
Adjustment
code 3 must be shown in item
23, "Adjustment Code
Designations."
Transaction Va Form 20-8271 Cause of Unassociated
Creating Message Code
Unassociated
26 (OIM or OIV) 535 Duplicate CNO Cannot Reestablish
A/RA purged master record resulting
from a 26 transaction cannot be
reinserted because another record is
present on the file with the same
file number. An unassociated
account is created because the
purged record contained A/R or PFOP
segments(s).
VA Form 20-6888a NONE Document Amount Is More Than Input
(A01, A04 or A08) or Document Amount Is Less Than
InputA specific transaction total
from the
accounting transfer document is
either understated or overstated
resulting in a "Document Amount Is
More (or Less) Than Input"
condition.
Corrective Corrective Action Req'd and Result of Corrective Action
Transaction Special Instructions
04D Submit a valid 04D transaction The unassociated account
to reestablish each A/R segment will be cleared by the 04D
eliminated when transaction(s) and the
the record was purged if the 26 accounts receivable (or the
transaction was for other than PFOP or FDIB balance) will
PFOP or be
FDIB funds (see note below). If reestablished in the master
the record contained more than record.
one
A/R segment the unassociated
account amount will equal the
total amount of A/R segments.
NOTE: If the 26 transaction was
for PFOP
or FDIB funds the proper
corrective transaction is 08E
A03 The Accounting activity will The unassociated account is
submit a valid A03 transaction. cleared.
The unassociated amount will
equal the difference between the
document amount and the summed
amount of the individual detail
transactions
8.12 CHAPTER 32 UNASSOCIATED ACCOUNTS
Receipt and control of unassociated accounts will be through the Accounting activity in the same manner as for the CP&E system. Clearance of and processing of all chapter 32 unassociated accounts is through the Target System. The structure of the chapter 32 unassociated account record and the related processing differs from the CP&E system in the following ways:
a. Magnetic Diskette Accounts. Generally chapter 32 unassociated accounts were created when fiscal transactions were submitted by magnetic diskette. Subparagraphs (1) and (2) below describe these accounts:
(1) Transactions 04B, 08, 08A and 08B created an unassociated account if rejected during the transaction edit checks or during the master record update. This created an individual unassociated account.
(2) Transactions 04B, 08, 08A and 08B created an unassociated account if the accounting transfer document SF 5515 (formerly GFO 5504), Debit Voucher, SF 215, Deposit Ticket, or VA Form 20-6888c) did not equal the sum of the related detail fiscal transactions. This created a "document amount more than input" or a "document amount less than input" unassociated account.
b. Target Accounts. Unassociated accounts may be created if an 04B is input and no account receivable exists or if the amount of transaction 08, 08A or 08B exceeds the amount of existing account receivable, in which an unassociated account will be created for the excess amount. The chapter 32 unassociated account identification will consist of an unassociated account number and an unassociated account sequence number.
(1) The composition of the unassociated number differs between an individual unassociated account and a document/detail transaction out of balance unassociated account.
(a) The unassociated account number for an individual unassociated account will consist of the claimant's nine-digit social security number.
(b) The unassociated account number for a document/detail transaction out-of-balance unassociated account will consist of nine digits. For transactions 04B and 08 the first three digits will depend upon the document type involved in the creation of the unassociated account; i.e., if transaction 04B then "504" for document type SF 5515 (formerly GFO 5504); if transaction 08 then "215" for document type SF 215. The remaining six digits of the unassociated number will consist of the actual document number. For transactions 08A and 08B, the first three positions of the unassociated account number will consist of the serial number, positions four through seven will consist of 6888 and final two positions will consist of the station number.
(2) The unassociated account sequence number will consist of two digits ranging from 01 through 99. The function of the unassociated account sequence number is to identify the segment of the unassociated record (which is identified by the unassociated account number) containing unassociated amounts. The unassociated account sequence number will begin with 01 and each additional segment added (for that unassociated number) will be assigned a number in ascending order to a maximum of 99 segments.
c. The manipulation of the unassociated account sequence number can best be illustrated by considering each type of unassociated account separately. An unassociated record will consist of the unassociated account number and the unassociated segment(s), each of which is identified by an unassociated account sequence number. For an individual unassociated account the active unassociated segments represent different unassociated accounts established for an individual claimant. As an example, if a claimant has one unassociated segment which is then completely cleared both the unassociated account number and the unassociated segment will be deleted from the unassociated file. If however, a claimant has three active unassociated segments and number 02 is cleared, the unassociated account number and segments 01 and 03 will remain on the unassociated file. Therefore, the clearance transaction will only clear the segment identified by the unassociated account sequence number. If an unassociated segment is partially cleared the segment identified in the clearance transaction will be deactivated and the residual amount will be assigned to the next available segment. For example: If a claimant has three unassociated segments (01, 02 and 03) and segment 02 is partially cleared, segment 02 will become inactive and the unassociated amount remaining from segment 02 (the original segment 02 unassociated amount minus the partial clearance transaction amount) will be moved to segment 04. The next clearance transaction for this unassociated account would then be processed against segment 04 which would be the active segment. This partial clearance process will continue until the final segment is cleared completely. All segments relating to the original unassociated account are linked together on the file by document type and serial number. When the final segment is cleared all the related segments will then be deleted from the file.
d. For document/detail transaction out-of-balance unassociated accounts the unassociated account sequence number will be initially set at 01. Clearance transactions, either complete or partial, will manipulate the unassociated account sequence number in the same manner as for individual unassociated accounts.
e. Regional offices will be notified of the establishment and status of unassociated accounts in two ways:
(1) The Target chapter 32 NOES (Notice Of Exception Subsystem) will be available for supervisory finance personnel including both the Accounting and Operations activities. The NOES command will give access to S11, Notice of Exception Menu Screen (enter CH 32 in "Benefit") and the S10 printout, Notice of Exception - - - EducationChapter 32.A NOES listing of up to five of the last 30 processing cycles may be obtained through selection from the S12 screen if less than 20 terminal digits are selected, if more than 20 are selected then two processing cycles may be obtained. The listing will be printed in terminal digit order using the S10 format.
(2) Regional offices will be provided with a listing(s) of "Unassociated Pending More Than (30, 60, or 90) Days." This listing(s) will be generated during beginning of month processing and will show at that time, all clearance transactions processed and the status of each unassociated account and its related segment(s) classified according to its age, i.e., more than 30, more than 60 or more than 90 days old. One report will be issued for each unassociated account number.
f. The following unassociated clearance transactions will be used for chapter 32:
04E Clears/reduces an unassociated 1229 debit established as a result of an 04B transaction being rejected or understated, or clears/reduces an unassociated 1239 credit established as a result of an 08, 08A or 08B transaction beng overstated; and then establishes or increases an accounts receivable in an individual master record.
06C Clears/reduces an unassociated 1239 credit established as a result of an 08, 08A, or 08B transaction exceeding the amount of the accounts receivable in the master record and pays the transaction amount to an individual.
06E Clears/reduces an unassociated 1239 credit established as a result of an 08, 08A or 08B transaction being rejected or an 08, 08A or 08B transaction being understated and depending upon the transaction adjustment code either returns the amount to the station, returns the amount to the appropriation or applies the amount to an accounts receivable in an individual master record.
08E Clears/reduces an unassociated 1229 credit established as a result of an 04B being overstated and decreases an accounts receivable in an individual master record.
A03 Clears/reduces an unassociated account established as a result of an incorrect document (SF 215, SF 5515, VA Form 20-6888c) amount and corrects the general ledger accounts.
Regional offices must determine the proper clearance transactions.This chapter and MP-6, Part IV, Supplement No. 2.3, "Automated Accounting System," may serve as guides. The circumstances concerning the establishment and required clearance actions for unassociated accounts are similar for chapter 32 and the present system.