CHAPTER 5. ACCOUNTING SYMBOLIZATION
SECTION A. APPROPRIATION AND OTHER FUND ACCOUNT SYMBOLS AND TITLES
5A.01 GENERAL FUND EXPENDITURE ACCOUNTS
a. "General Fund Expenditure Accounts" are established for the purpose of accounting for appropriations made by Congress to finance the general and ordinary operations of the Government. Amounts available under these appropriations for specific purposes are restricted by various limitations. The "General Fund Expenditure Account" symbols listed below are applicable to the VA.
b. 36_0103 EMERGENCY VETERAN'S JOB TRAINING ACT OF 1983, [Department of Veterans Affairs]. Funds under this appropriation are available for payments to defray the cost of training and provision of incentives to employers, to hire and train certain wartime veterans who have been unemployed for long periods of time, as authorized by Public Law 98-[77].
[c.] 36_0129 NATIONAL CEMETERY SYSTEM, [Department of Veterans Affairs]. Funds under this appropriation are available for necessary operating expenses of the VA National Cemetery System. This appropriation was established by Public Law 102-139.
[d.] 36_0151 GENERAL OPERATING EXPENSES, [Department of Veterans Affairs]. Funds under this appropriation are available for necessary operating expenses of VA, not otherwise provided for, including uniforms or allowances therefor as authorized by law, not to exceed [$25,000] for official reception and representation expenses; reimbursement of the GSA for security guard service and the Department of Defense for the cost of overseas employee mail; cemeterial expenses as authorized by law; purchase and hire of passenger motor vehicles; and for expenses of travel of employees.
[e.] 36_0152 MEDICAL ADMINISTRATION AND MISCELLANEOUS OPERATING EXPENSES, [Department of Veterans Affairs]. Funds under this appropriation are available for expenses necessary for administration of the medical, hospital domiciliary, construction and supply research, employee education and training activities, as authorized by law; and for carrying out the provisions of 38 U.S.C. 8155 relating to pilot programs and grants for exchange of medical information; for expenses of travel of employees.
[f.] 36_0160 MEDICAL CARE, [Department of Veterans Affairs]. Funds under this appropriation are available for expenses necessary for the maintenance and operation of hospitals, nursing homes, and domiciliary facilities; for furnishing, as authorized by law, impatient and outpatient care and treatment to beneficiaries of the VA, including care and treatment in facilities not under the jurisdiction of VA, and furnishing recreational facilities, supplies and equipment; funeral, burial and other expenses incidental thereto for beneficiaries receiving care in VA facilities; repairing, altering, improving or providing facilities in the several hospitals and homes under the jurisdiction of VA, not otherwise provided for, either by contract, or by the hire of temporary employees and purchase of materials; uniforms or allowances therefor, as authorized by law (5 U.S.C. 5901-5902); for expenses of travel of employees; and aid to State homes as authorized by 38 U.S.C. [1741].
[g.] 36_0162 PAYMENT OF PARTICIPATION SALES INSUFFICIENCIES. Funds under this appropriation are for the payment of such insufficiencies as may be required by the Government National Mortgage Association, as trustee, on account of outstanding beneficial interest or participation in Direct Loan Revolving Fund Assets or Loan Guarantee Revolving Fund Assets authorized by law to be issued pursuant to section 302(c) of the Federal National Mortgage Association Charter Act, as amended.
[h.] 36_0163 HEALTH PROFESSIONAL SCHOLARSHIP PROGRAM, [Department of Veterans Affairs]. Funds under this appropriation are available for payment of grants as authorized by 38 U.S.C., Chapter 76, to students who agree to a service obligation with the Department of Veterans Affairs at one of its medical facilities.
[i.] 36_0170 OFFICE OF THE INSPECTOR GENERAL, [Department of Veterans Affairs]. Funds under this appropriation are available for necessary operating expenses of the VA Office of the Inspector General.
[j.] 36_0200 REINSTATED ENTITLEMENT PROGRAM, [Department of Veterans Affairs]. Funds under this appropriation are available for payment to restore certain amounts of benefits to surviving spouses and/or school children of veterans who died in the service or as a result of service-connected conditions incurred or aggravated prior to August 13, 1981. The determination of entitlement will be a joint effort of the Social Security Administration and VA. The payment will be made by VA from funds provided by DOD, as authorized by Public Law 97-377.
[k. 36_1024 DIRECT LOAN PROGRAM ACCOUNT, Department of Veterans Affairs]. Funds in this budgetary account include current definite appropriations for administrative expenses and permanent indefinite subsidies for direct loans made to veterans after September 30, 1991.
l. 36_1025 LOAN GUARANTY PROGRAM ACCOUNT, [Department of Veterans Affairs]. Funds in this budgetary account include current definite appropriations for administrative expenses and permanent indefinite subsidies for manufactured home loans guaranteed and direct loan establishments made after September 30, 1991.
m. 36_1114 VOCATIONAL REHABILITATION LOANS PROGRAM ACCOUNT, [Department of Veterans Affairs] (FY). Records the estimated appropriation needed for financing account. Subsidies for direct loans will be passed from this account to the Financing Account. Administrative expenses for the Financing Account will be paid from this account. Costs will be recognized in the year the expense is actually incurred or the year the loan is closed.
n. 36_1118 EDUCATION LOAN FUND PROGRAM ACCOUNT, [Department of Veterans Affairs] (FY). Records the estimated appropriation needed for financing account. Subsidies for direct loans will be passed from this account to the Financing Account Administrative expenses for the Financing Account will be paid from this account. Costs will be recognized in the year the expense is actually incurred or the year the loan is closed.
o. 36_1119 GUARANTY AND INDEMNITY PROGRAM ACCOUNT, [Department of Veterans Affairs]. Funds in this budgetary account include current definite appropriations for administrative expenses and permanent indefinite subsidies for guaranteed loan commitments (excluding manufactured homes) and direct loan establishments made after September 30, 1991.
[p.] 36_/_0144 GRANTS TO THE REPUBLIC OF THE PHILIPPINES, [Department of Veterans Affairs]. Funds under this appropriation are available for payment to the Republic of the Philippines of grants in accordance with 38 U.S.C. [1731] to [1734] for expenses incident to medical care and treatment of veterans.
[q.] 36_/_0161 MEDICAL AND PROSTHETIC RESEARCH, [Department of Veterans Affairs]. Funds under this appropriation are available for expenses necessary for carrying out the program of medical and prosthetic research and development as authorized by law.
[r.] 36_/_0181 GRANTS FOR CONSTRUCTION OF STATE EXTENDED CARE FACILITIES, [Department of Veterans Affairs]. Funds under this appropriation are available for grants to assist the several States to construct State nursing home and domiciliary facilities and to remodel, modify or alter existing hospital and domiciliary facilities in State homes, for furnishing care to veterans as authorized by 38 U.S.C. 8131-8137.
[s.] 36_/_0182 ASSISTANCE FOR HEALTH MANPOWER TRAINING INSTITUTIONS, [Department of Veterans Affairs]. Funds under this appropriation are available for pilot programs for assistance in the establishment of new State medical schools, grants to affiliated medical schools, assistance to public and nonprofit institutions of higher learning, hospitals and other manpower institutions affiliated with VA to increase the production of professional and other health personnel, and for expansion of VA hospital education and training capacity as authorized by 38 U.S.C. ch. 82.
[t.] 36_/_0183 GRANTS FOR AID TO STATES FOR ESTABLISHMENT, EXPANSION AND IMPROVEMENT OF VETERANS' CEMETERIES, [Department of Veterans Affairs]. Funds under this appropriation are available for grants to assist such State in establishing, expanding, or improving veterans' cemeteries owned by such State as authorized by Public Law 95-476 (38 U.S.C. 2408).
[u.] 36X0102 COMPENSATION AND PENSIONS, [Department of Veterans Affairs]. Funds under this appropriation are available for payment of compensation, pensions, gratuities, and allowances, including burial awards, plot allowances, burial flags, headstones and grave markers, emergency and other officer's retirement pay, adjusted service credits and certificates and other benefits as authorized by law and for payment of premiums due on commercial life insurance policies guaranteed under the provisions of article IV of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended.
[v.] 36X0110 CONSTRUCTION, MAJOR PROJECTS, [Department of Veterans Affairs]. Funds under this appropriation are available for constructing, altering, extending and improving any of the facilities under the jurisdiction or for the use of VA, or for any of the purposes set forth in sections 38 U.S.C. 318, 2404, 2406, 8102, 8103, 8106, 8108, 8109, 8110, and 8122, including planning, architectural and engineering services, and site acquisition, where the estimated cost of a project is $3,000,000 or more; provided, that none of these funds shall be used for any project which has not been considered and approved by the Congress in the budgetary process.
[w.] 36X0111 CONSTRUCTION, MINOR PROJECTS, [Department of Veterans Affairs]. Funds under this appropriation are available for constructing, altering, extending, and improving any of the facilities under the jurisdiction or for the use of [Department of Veterans Affairs], including planning, architectural and engineering services, and site acquisition, or for any of the purposes set forth in sections 38 U.S.C. [316, 2404, 2406, 8102, 8103, 8106, 8108, 8109, 8110, and 8122], where the estimated cost of a project is less than $3,000,000.
[x.] 36X0120 VETERANS INSURANCE AND INDEMNITIES, [Department of Veterans Affairs]. Funds under this appropriation are available for military and naval insurance, national service life insurance, servicemen's indemnities and service-disabled veterans insurance in accordance with 38 U.S.C. ch. 19, 70 U.S.C. 887 and 72 U.S.C. 487
[y.] X0137 READJUSTMENTS BENEFITS, [Department of Veterans Affairs]. Funds under this appropriation are available for the payment of readjustments and rehabilitation benefits to or on the behalf of veterans as authorized by law 38 U.S.C. ch. 21, [30], 31, 32, 34-36, 39, 51, 53, 55 and 61.
[z.] 004 GRANTS TO THE REPUBLIC OF THE PHILIPPINES, [Department of Veterans Affairs]. Funds under this appropriation are available for making grants to the Republic of the Philippines to replace and upgrade equipment and to rehabilitate the physical plant and facilities.
[aa.] 36X0161 MEDICAL AND PROSTHETIC RESEARCH, [Department of Veterans Affairs]. Funds under this appropriation are available for expenses necessary for carrying out program of medical and prosthetic research and development as authorized by law.
[bb.] 20X1807 REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED. Refunds of moneys deposited in Miscellaneous General Fund Receipt Account.
[cc.] CURRENT GENERAL LEDGER "M" ACCOUNT BALANCES. Funds currently under the "M" appropriation will be available for payment of obligations until the accounts close. As of September 30, 1993, all obligated balances in "M" Accounts are cancelled and will not be available for restoration.
"M Appropriation Related Lapsed
Symbol and Title Appropriation Symbol
36M01013 Emergency Veterans' Job 36_01013
Training Act of 1983, VA,
Prior Years
36M0144 Grants to The Republic of 36_0144
the Philippines, VA, Prior
Years
36M0151 General Operating Expenses, 36_0151
VA, Prior Years
36M0152 Medical Administration and 36_0152
Miscellaneous Operating
Expenses, VA, Prior Years
36M0160 Medical Care, VA, Prior 36_0160
Years
36M0161 Medical and Prosthetic 36_/_0161
Research, VA, Prior Years
36M0170 Office of the Inspector 36_/_0170
General, VA, Prior Years
36M0181 Grants for Construction of 36_/_0181
State Extended Care
Facilities, VA, Prior Years
36M0182 Assistance for Health 36_/_0182
Manpower Training
Institutions, VA, Prior
Years
36M0183 Grants for Aid to State for 36_/_0183
Establishment, Expansion and
Improvement of Veterans'
Cemeteries, VA, Prior Years
36M0200 Reinstated Entitlement 36_0200
Program, VA, Prior Years
5A.02 REVOLVING FUND ACCOUNTS
a. "Revolving Fund Accounts" are accounts established to finance a cycle of operations and to which reimbursements and authorized advances are deposited for reuse. The revolving fund account symbols shown below have been established for [Department of Veterans Affairs].
b. 36X4009 SERVICEMEN'S GROUP LIFE INSURANCE FUND. Amounts due under the provisions of 38 U.S.C. ch. 19, subchapter III are payable from this fund.
c. 36X4010 VETERANS REOPENED INSURANCE FUND. Funds under this account are to finance payment of claims and administrative costs on nonparticipating insurance policies issued after April 30, 1965, and prior to May 4, 1966, under the three insurance programs-(1) Veterans service-disabled standard insurance, (2) Veterans service-disabled rated insurance, and (3) Nonservice-disabled rated insurance-established by provisions of the National Service Life Insurance Act of 1940, as amended (38 U.S.C. [1925] (b) and (c)).
d. 36X4012 SERVICE-DISABLED VETERANS INSURANCE FUND. Amounts due under the provisions of 38 U.S.C. [1722] are payable from this fund.
e. 36X4013 NURSING HOME REVOLVING FUND, [Department of Veterans Affairs]. Funds under this account are held for construction, alteration and acquisition of nursing home facilities.
f 36X4014 CANTEEN SERVICE REVOLVING FUND, [Department of Veterans Affairs]. Funds under this account are held to finance the establishment, maintenance, and operation of the Veterans Canteen Service in accordance with 38 U.S.C. ch. [78].
[g. 36X4018 PERSHING HALL REVOLVING FUND-Public Law 102-86. Funds under this appropriation are to administer, operate, develop, and improve Pershing Hall, an existing memorial in Paris, France.
h. 36X4023 GUARANTY AND INDEMNITY FUND, LIQUIDATING ACCOUNT, Department of Veterans Affairs. Funds under this account are available for expenses for property acquisitions and other loan guaranty operations for loans guaranteed between January 1, 1990 through September 30, 1991, per Title 38 U.S.C. 3725 and 3729. (Except administrative expenses and mobile homes guarantees per Title 38 U.S.C. 3712).
i.] 36X4024 DIRECT LOAN REVOLVING FUND, [Department of Veterans Affairs]. Funds under this account are held for direct loans to veterans in accordance with 38 U.S.C. ch. 37.
[j.] 36X4025 LOAN GUARANTY REVOLVING FUND, [LIQUIDATING ACCOUNT, Department of Veterans Affairs]. Funds under this account are available for expenses for property acquisitions and other loan guaranty and insurance operations under 38 U.S.C. ch. 37 (except administrative expenses) as authorized by 38 U.S.C. [3724] and payment of participation sales insufficiencies.
[k. 36X4048 SPECIAL THERAPEUTIC AND REHABILITATION ACTIVITIES FUND, Department of Veterans Affairs. Funds under this account are for the operation of the Compensated Work Therapy Program in Department of Veterans Affairs] Health Care Facilities, in accordance with 38 U.S.C. 1718.
l. 36X4112 VOCATIONAL REHABILITATION DIRECT LOAN FINANCING ACCOUNT, Department of Veterans Affairs. Records noninterest bearing advances provided to veterans for purchasing educational equipment and supplies while attending an approved training program. The advances are recovered through benefit deductions over a period of less than twelve months.
m. 36X4113 EDUCATION DIRECT LOAN FINANCING ACCOUNT, Department of Veterans Affairs. Records loans disbursed to veterans attending an approved educational program and the subsequent collection or writeoff of the loan.
n. 36X4114 VOCATIONAL REHABILITATION REVOLVING FUND, [LIQUIDATING ACCOUNT, Department of Veterans Affairs]. Funds under this account are for payments to and reimbursements by vocational rehabilitation trainees on account of advancements made under 38 U.S.C. [3107].
[o.] 36X4118 [DEPARTMENT OF VETERANS AFFAIRS EDUCATION LOAN FUND, LIQUIDATING ACCOUNT]. Funds under this account are to be used to make loans up to $2,500 to eligible persons training under chapters 32, 34 and 35 of title 38 United States Code, who are without sufficient funds to meet their expenses (38 U.S.C. [3537], [3698] and 3599).
[p. 36X4125 LOAN GUARANTY DIRECT LOAN FINANCING ACCOUNT, Department of Veterans Affairs. Funds under this account are available for expenses for direct loans established as a result of activity on all loans guaranteed prior to January 1, 1990. These expenses include taxes and insurance advances, property expenses and other loan guaranty operations in accordance with Public Law 101-508, the Federal Credit Reform Act of 1990.
q. 36X4126 LOAN GUARANTY GUARANTEED LOAN FINANCING ACCOUNT, Department of Veterans Affairs. Funds under this account are available for expenses related to all loan guarantees for manufactured housing guaranteed after September 30, 1991. These expenses include payments for lender claims and other loan guaranty operations in accordance with Public Law 101-508, the Federal Credit Reform Act of 1990.
r. 36X4127 GUARANTY AND INDEMNITY DIRECT LOAN FINANCING ACCOUNT, Department of Veterans Affairs. Funds under this account are available for expenses for direct loans established as a result of activity on all loans (except manufactured housing) guaranteed after September 30, 1991. These expenses include T&I advances, property expenses and other loan guaranty operations in accordance with Public Law 101-508, the Federal Credit Reform Act of 1990.
s. 36X4128 DIRECT LOAN FINANCING ACCOUNT, Department of Veterans Affairs. Funds under this account are held for direct loans made to veterans after September 30, 1991 and other loan guaranty operations in accordance with Public Law 101-508, the Federal Credit Reform Act of 1990.
t. 36X4129 GUARANTY AND INDEMNITY GUARANTEED LOAN FINANCING ACCOUNT, Department of Veterans Affairs. Funds under this account area available for expenses for all home loan guarantees (except of manufactured housing) guaranteed after September 30, 1991. These expenses include payments for lender claims, acquisitions and other loan guaranty operations in accordance with Public Law 101-508, the Federal Credit Reform Act of 1990.
u]. 36X4537 SUPPLY FUND, [Department of Veterans Affairs]. Funds under this account are to be used for all expenses necessary for the operation and maintenance of a supply system for the [Department of Veterans Affairs], including the procurement of supplies, equipment, and personal services and the repair and reclamation of used, spent, or excess personal property in accordance with 38 U.S.C. 5021.
[v.] 36X8455 VETERANS SPECIAL LIFE INSURANCE FUND. Amounts due under the provisions of 38 U.S.C. 723 are payable from this fund.
[w.] 36X4538 CONSTRUCTION AND OPERATION OF GARAGE AND PARKING FACILITIES. This account authorizes the expenditure of funds for the acquisition, construction, alteration, maintenance and operation of garage and parking facilities. However, under [Department of Veterans Affairs] appropriation acts (i.e.; language in the Parking Garage Revolving Fund), maintenance and operation costs are funded from the Medical Care Appropriation, 36X0160.
[x.] 3647X4542 REAL PROPERTY OPERATIONS, RENTAL OF SPACE AND RECURRING REPAIRS. Funds under this account are for the operation, rental and maintenance of Government owned or leased facilities under the jurisdiction of GSA. Funds maybe used for such services in only those buildings specified within the current delegation agreement(s) with GSA.
5A.03 SPECIAL FUND RECEIPT ACCOUNTS
Special Fund Receipt Accounts are credited with records from specific sources that are earmarked by law for a specific purpose, but which are not generated from a cycle of operations. At the point of collection these receipts are available immediately or unavailable for expenditure depending upon statutory requirements. Refer to I TFM 2-1500-1530.15.
5A.04 DEPOSIT FUND ACCOUNTS
a. "Deposit Fund Accounts" are established to receive and expend moneys which are held in suspense pending a determination of their disposition, and moneys which are held by the Government as fiscal agent or banker. The deposit fund account symbols listed below have been established for [Department of Veterans Affairs].
b. 36X6020 PERSONAL FUNDS OF PATIENTS, [Department of Veterans Affairs]. Personal funds are held under this account for patients and for authorized expenditures on behalf of patients in accordance with 38 U.S.C. [5504].
c. 36X6021 FUNDS DUE INCOMPETENT BENEFICIARIES, [Department of Veterans Affairs]. Funds are held under this account for incompetent beneficiaries, and used for authorized payments on behalf of such veterans or to such veterans when they are discharged in accordance with 38 U.S.C. [5504].
d. 36X6050 EMPLOYEES PAYROLL ALLOTMENT ACCOUNT U.S. SAVINGS BONDS, [Department of Veterans Affairs]. Deductions made to cover the purchase of U.S. savings bonds are deposited to this account.
e. 36X6275 WITHHELD STATE AND LOCAL TAXES, [Department of Veterans Affairs]. Funds under this account are held for payment to States and local governments of income taxes withheld from compensation of employees.
f. 36X6875 SUSPENSE, [Department of Veterans Affairs]. When it is known or it can reasonably be presumed that the remittance will ultimately be refunded, or paid to a private firm or individual, the remittance is immediately deposited in this account until proper disposition can be made.
g. 20X6133 PAYMENT OF UNCLAIMED MONEYS (T). Unclaimed money of persons whose whereabouts are unknown is deposited to this account in accordance with 31 U.S.C. [1322].
5A.05 TRUST FUND EXPENDITURE ACCOUNTS
a. "Trust Fund Expenditure Accounts" are accounts to which receipts held in trust are appropriated and expended in accordance with the terms of a trust agreement of statute. The trust fund expenditure account symbols shown below are applicable to the [Department of Veterans Affairs].
b. 36X8129 NATIONAL CEMETERY GIFT FUND,VA. Payments are made from this fund for beautifying national cemeteries or for other purposes beneficial to the national cemeteries in accordance with 38 U.S.C. 1007 and Public Law 100-322, Section 346(g).
c. 36X8132 NATIONAL SERVICE LIFE INSURANCE FUND, VA. Amounts due under the provisions of National Service Life Insurance policy contracts are payable from this fund in accordance with 38 U.S.C. 720.
d. 36X8133, POST-VIETNAM ERA VETERANS' EDUCATIONAL ASSISTANCE ACCOUNT. For the collection in one account of all funds available for the program established by 38 U.S.C. ch. 32.
e. 36X8150 U.S. GOVERNMENT LIFE INSURANCE FUND, VA. Amounts due under the provisions of U.S. Government Life Insurance policy contracts are payable from this fund in accordance with 38 U.S.C. 755.
f. 36X8180 GENERAL POST FUND, NATIONAL HOMES, VA. Payments are made from this fund for approved miscellaneous morale-building activities and items for veterans (for which other funds normally are not available); payment of claims for balances due credit of deceased member under 35 U.S.C. chs. 83 and 85.
5A.06 CLEARING ACCOUNTS
a. 36F3845 PROCEEDS OF SALES, PERSONAL PROPERTY. The Federal Property and Administrative Services Act of 1949 provides for the exchange or sale of similar items with the exchange allowance or sales proceeds to be applied as whole or part payment for similar item replacement property. All proceeds from the sale of personal property will be available during the fiscal year in which the property was sold and for one fiscal year thereafter for obligation for the purchase of replacement property.
b. 36F3875 BUDGET CLEARING ACCOUNT (Suspense) VA. When the purpose of a remittance or the appropriation, fund or receipt account to be credited cannot be determined at time of receipt, and it can reasonably be presumed that the remittance will ultimately be credited to a VA or any agency's appropriation, fund or receipt account, or that experience has shown that the preponderance of unidentified remittances are eventually credited to a VA or any agency's appropriation, fund or receipt account, the remittance is immediately deposited in this account until disposition thereof is determined.
c. 36F3878 DEPOSIT IN TRANSIT DIFFERENCES (Suspense) VA. A budget clearing account to which BGFO, Department of the Treasury charges/credits deposit in transit differences which have not been cleared within 6 months after the difference is reported on a TFS Form 6652, Statement of Differences-Deposit Transactions.
d. 36F3879 LETTERS OF CREDIT. Differences on the 224 with the Treasury that have existed for the past six months will be charged to this account by the Treasury.
e. 36F3880 BUDGET CLEARING ACCOUNT-RECERTIFICATION VA. When payees have not received their checks or the checks have been lost, stolen or mutilated, the Department of the Treasury has redelegated to administrative agencies the authority to certify second payments. This account has been assigned by Treasury to record and adjust cancellation and stop payments credits and charges for clearance by the ALC.
SECTION B. RECEIPT ACCOUNT SYMBOLS AND TITLES
5B.01 GENERAL FUND RECEIPT ACCOUNTS
a. Definition. "General Fund Receipt Accounts" are for use in recording receipts of the Government except those from specific sources required by law to be covered into other designated funds or accounts.
b. General. Unless otherwise provided, all collections received including reimbursements which cannot properly be deposited to the credit of an appropriation or fund will be deposited to the credit of "General Fund Receipt Accounts." Collections covering payments for hospitalization and medical services rendered persons other than those entitled to service under the laws bestowing such benefits to veterans will be deposited as reimbursements to the appropriation current at the time of rendition of service. Collections will be classified according to the general receipt classifications shown in the succeeding subparagraph. The collection account symbol will be prefixed by the numerical "36" which is the symbol number of VA.
c. General Fund Receipt Account Symbols. The "General Receipt" classifications and "General Fund Receipt Account" symbols and title shown below are those most commonly used by VA. Additional classifications and accounts symbols are shown in Treasury Department booklet "Federal Account Symbols and Titles" and may be used when necessary.
(1) 0100 Taxes. Receipt from levies (other than duties on imports) under the taxing and regulatory powers of the Constitution, such as income, excise and Social Security.
10101 Withheld Individual Income and FICA Taxes.
10109 Federal Tax Withheld From Payments to Nonresident Aliens.
(2) 0800 Fees for Regulatory and Judicial Services Fees and other charges which result from the exercise of a governmental function of a regulatory or judicial nature. Includes fees for filing or recording of documents, costs of administering special programs and fees and other charges for administrative, professional and judicial services.
0869 Fees for legal and judicial services, not otherwise classified.
0891 Miscellaneous fees for regulatory and judicial services. not otherwise classified.
(3) 1000 Fines, Penalties, Forfeitures, Economic Stabilization Laws. Moneys received from levies imposed for violation of laws and regulations; confiscated or unclaimed funds; and proceeds from confiscated or unclaimed property.
1030 Fines, penalties, and forfeitures, immigration and labor laws.
1060 Forfeitures of unclaimed money and property. Includes excess proceeds of withheld VA foreign checks and unclaimed funds of patients.
1099 Fines, penalties, and forfeitures, not otherwise classified.
(4) 1200 Gifts and Contributions. Funds or proceeds from property voluntarily transferred to the Government without compensation or valuable consideration.
1210 Contributions to "conscience fund." Includes money voluntarily paid to restore amounts which the donor considers to have been wrongfully acquired or withheld from the Government. Also includes moneys from individuals (known and unknown) motivated by personal feeling to ease their conscience from wrongful acts against others. 1299 Gifts to the United States, not otherwise classified. Includes proceeds from the sale of donated property.
(5) 1410 Interest. Interest received on loans, investments, and other equities.
1411 Interest on loans to VA, direct loans to veterans and reserves.
1422 Interest on loans Higher Education Facilities Loan Fund
1435 Proprietary Interest, not otherwise classified.
1These accounts will be shown as 36 F0101 and 36 F0109 by payroll offices located outside the United States only.
(6) 2400 Fee and Other Charges for Services and Special Benefits. Moneys received for services or special benefits, which are proprietary in nature and are optional on the part of the recipient. Includes searches of records and certification of documents; copying or reproducing Government documents and reimbursements for salaries of employees detailed to non-Federal activities.
[2431 Charges for Medical Services, VA]
2466 Fees for VA Loan Guaranty Housing program
[2473. Contributions from Military Personnel (Educational Assistance).
1 Army
2 Air Force
3 Navy
4 Marine
5 Coast Guard
6 NOAA
7 Public Health
Participants under this law, service persons entering active duty between 7-1-85 and 6-30-88, will have their basic pay reduced by $100.00 a month for the first 12 months of their service. (Pub. L. 98-525).]
(7) 2800-2900 Realization Upon Loans and Investments. Proceeds from the liquidation of, or realization upon, intangible assets, including the return to the Government of moneys previously invested, loaned, or advanced; and the sale, retirement, or cancellation of Government-owned stocks, bonds, and securities.
2814 Other repayments of investments and recoveries (name of corporation or revolving fund).
(8) 3000 Recoveries and Refunds. The return of moneys paid to, but not due, the recipient; compensation for loss of or damage to property; and other recoveries and refunds.
[3102 Recoveries from reduction in the Civilian Salaries of Military Retirees.]
3220 Proprietary Receipts-not otherwise classified, all other.
5B.02 TRUST FUND RECEIPT ACCOUNTS
a. "Trust Fund Receipt Accounts" relate to receipts by the Government which are held in trust in accordance with an agreement or statute and which may be expended only in accordance with the terms of such agreement or statute. Collections of Trust Fund Receipts will be deposited to the related Trust Fund Expenditure account symbol followed by the applicable suffix and the letters "A/R". Refunds of overpayments from trust funds will be deposited to the related Trust Fund Expenditure account without the suffix or the letters "A/R" as shown in paragraph 5A.04.
b. 368132.1 PREMIUM AND OTHER RECEIPTS, NATIONAL SERVICE LIFE INSURANCE FUND. 38 U.S.C. 720
c. 368132.2 INTEREST AND PROFITS ON INVESTMENTS IN PUBLIC DEBT SECURITIES, NATIONAL SERVICE LIFE INSURANCE FUND. 38 U.S.C. 720
d. 368132.3 PAYMENTS FROM GENERAL AND SPECIAL FUNDS, NATIONAL SERVICE LIFE INSURANCE FUND. 38 U.S.C. 720
[e. 368133.1 DEDUCTIONS FROM MILITARY. 38 U.S.C. 1622.
f.] 368133.2 [CONTRIBUTIONS]. 38 U.S.C. 1622
[g.] 368150.1 PREMIUM AND OTHER RECEIPTS, UNITED STATES GOVERNMENT LIFE INSURANCE FUND. 38 U.S.C. 755
[h.] 368150.2 INTEREST AND PROFITS ON INVESTMENTS IN PUBLIC DEBT SECURITIES UNITED STATES GOVERNMENT LIFE INSURANCE FUND. 38 U.S.C. 755
[i.] 368150.3 PAYMENTS FROM GENERAL AND SPECIAL FUNDS, UNITED STATES GOVERNMENT LIFE INSURANCE FUND. 38 U.S.C. 755
[j.] 368150.21 INTEREST AND PROFITS ON INVESTMENTS IN AGENCY SECURITIES, UNITES STATES GOVERNMENT LIFE INSURANCE FUND. 38 U.S.C. 755
[k.] 368150.29 MISCELLANEOUS INTEREST, UNITED STATES GOVERNMENT LIFE INSURANCE FUND. 38 U.S.C. 755
[l.] 368180.1 DEPOSITS, GENERAL POST FUND, NATIONAL HOMES, VA. Proceeds of sale of choses in action and other personal property of deceased veterans; proceeds from sale of personal property left by an decedent upon premises under the jurisdiction of the VA; unidentified money found on stations; proceeds of sale of unclaimed effects and unidentified property, exclusive of Government property; gifts, devises, bequests, etc., are to be deposited to this account. 38 U.S.C. 5101-5227
[m.] 368180.2 INTEREST ON INVESTMENTS, GENERAL POST FUND, NATIONAL HOMES, VA. 38 U.S.C. 5101-5228
SECTION C. APPROPRIATION AND FUND CONTROL
a. The following Central Office station numbers have been assigned for fund control purposes:
1095 General Counsel
1096 Inspector General
1099 Assistant Secretary for Finance and Information Resources Management
1003 Veterans Benefits Administration
1005 Veterans Health Administration
1006 [Associate CMD for Construction Management]
1008 National Cemetery System
b. The number of the Central Office station is shown opposite the symbol and title of the appropriation or fund for which it is responsible.
Appropri-atio Title Station Number
n or Fund
36_0103 Emergency Veterans' Job Training Act of 1983, VA. 1003
36_0129 National Cemetery System, Department of Veterans 1008
Affairs
36_0151 General Operating Expenses, VA .
. 1000 Series of Accounts. 1099
. 2000 Series of Accounts. 1010
. 3000 Series of Accounts. 1003
. 4000 Series of Accounts. 1095
. 5000 Series of Accounts. 1008
. 7000 Series of Accounts. 1096
36_0152 Medical Administration and Miscellaneous Operating 1005
Expenses, VA.
36_0160 Medical Care, VA. 1005
36_0162 Payment of Participation Sales Insufficiencies. 1099
36_0163 Health Professional Scholarship Program 1005
36_0200 Reinstated Entitlement Program, VA. 1002
36_0144 Grants to the Republic of the Philippines, VA. 1005
36_/_0161 Medical and Prosthetic Research, VA. 1005
36_/_0181 Grants for Construction of Extended Care 1005
Facilities, VA.
36_/_0182 Assistance for Health Manpower Training 1005
Institutions, VA.
36_/_0183 Grants for Aid to States for Establishment, 1008
Expansion and Improvement of Veterans' Cemeteries,
VA.
36X0102 Compensation and Pensions, VA. 1003
36X0110 Construction, Major Projects, VA. 1006
Appropri-atio Title Station Number
n or Fund
36X0111 Construction, Minor Projects, VA. 1006
36X0120 Veterans Insurance and Indemnities, VA. 1003
36X0137 Readjustment Benefits, VA. 1003
36X0144 Grants to the Republic of the Philippines, VA. 1005
36X0161 Medical and Prosthetic Research, VA. 1005
36X4009 Servicemen's Group Life Insurance Fund. 1003
36X4010 Veterans Reopened Insurance Fund. 1003
36X4012 Service-Disabled Veterans Insurance Fund. 1003
36X4014 Canteen Service Revolving Fund, VA. 1005
36X4024 Direct Loan Revolving Fund, VA. 1003
36X4025 Loan Guaranty Revolving Fund, VA. 1003
36X4048 Special Therapeutic and Rehabilitation Activities 1005
Fund, VA.
36X4114 Vocational Rehabilitation, VA, Revolving Fund. 1003
36X4118 Education Loan Fund, VA. 1003
36X4537 Supply Fund, VA. 1005
36X4538 Construction and Operation of Garage and Parking 1005
Facilities, VA.
36X5014 Medical Care Cost Recovery, VA 1005
36X6020 Personal Funds of Patients, VA. 1005
36X6021 Funds Due Incompetent Beneficiaries, VA. 1003
36X8132 National Service Life Insurance Fund, VA. 1003
36X8133 Post-Vietnam Era Veterans' Educational Assistance 1003
Account
36X8150 U.S. Government Life Insurance Fund, VA. 1003
36X8180 General Post Fund, National Homes, VA. 1005
36X8455 Veterans Special Life Insurance Fund. 1003
SECTION D. APPROPRIATION LIMITATIONS
5D.01 LIMITATION SYMBOLS
The following limitations are assigned for use in accounting for funds appropriated for the VA:
36_0151-General Operating Expenses, VA
Limitation .001 "All Other."
Limitation .007 "Employee Administrative Travel."
Limitation .022 "Official Reception and Representation Expense."
Limitation ADP "Automated Data Processing."
36_0152-Medical Administration and Miscellaneous Operating Expenses, VA
Limitation .001 "All Other."
Limitation .007 "Employee Administrative Travel."
Limitation ADP "Automated Data Processing."
36_/_0161-Medical and Prosthetic Research, VA
Limitation .001 "Prosthetic Research." Program 822
Limitation .007 "Prosthetic Research Employee Travel." Program 822
Limitation ADP "Automated Data Processing." Program 822
Limitation .001 (016) "Medical Research" Program 821; and "Agent Orange"-Program 823
Limitation .007 (016) "Medical Research Employee Travel," Program 821 and Agent Orange Employee Travel. Program 823
Limitation .021 (016) "Medical Research Initial Object Class 31 Equipment for Construction Projects." Program 821
Limitation ADP (016) "Automated Data Processing." Programs 821 and 823
Limitation .001 (017) "Research and Development in Health Services." Program 824
Limitation .007 (017) "Research and Development in Health Services Employee Travel." Program 824
Limitation ADP (017) "Automated Data Processing." Program 824
36_0160-Medical Care, VA
Limitation .001 "All Other."
Limitation .007 "Employee Administrative Travel."
[36_0163-Health Professional Scholarship Program, VA
Limitation 001 "All Other"]
Limitation .020 "Initial Object Class 31 Equipment for Construction Projects and for Specialized Medical Services"
Limitation .ADP "Automated Data Processing."
36_0144-Grants to the Republic of the Philippines, VA
Limitation .030 "Medical Care and Treatment of Veterans."
Limitation .031 "Health Service Personnel Training-Grants."
36_/_0182-Assistance for Health Manpower Training Institutions, VA
Limitation .050 "Grants and Other Assistance for New State Medical Schools."
Limitation .051 "Grants to Affiliated Medical Schools."
Limitation .052 "Grants to Other Health Manpower Institutions."
Limitation .053 "Expansion of VA Hospital Education and Training Capacity."
36_/_0183 Grants for the Construction of State Veterans Cemeteries, VA
Limitation .040 "Establishment of State Veteran Cemeteries."
Limitation .041 "Expansion and/or improvement of existing Veterans Cemeteries."