insurance fund and insurance appropriation accounting

**1.  REASON FOR ISSUE**: This establishes in revised handbook format
the Veterans Affairs (VA) procedures for handling accounting, reporting
on the VA's Insurance program, and certain related general ledger fiscal
operations. This handbook implements the policies contained in VBA
Directive 4580 Insurance Fund and Insurance Appropriation Accounting.

**2.  SUMMARY OF CONTENTS/MAJOR CHANGES**: This handbook provides the
procedures and methodologies to be employed for the accounting and
reporting of all collections, disbursements, and other financial
operations in the Insurance program.

3.  RESPONSIBLE OFFICE: Accounting Policy and Reporting Division (241B),
VBA Finance Staff, Office of Resource Management.

**4.  RELATED DIRECTIVE**: VBA Directive 4580, Insurance Fund and
Insurance Appropriation Accounting.

5.  RESCISSIONS:  VA Manual MP-4, Part V, Chapter 8 and VA Manual MP-4,
Part V, Chapter 8, Appendix K.

6\. RECERTIFICATION: This handbook will be reviewed for revision or
recertification 3 years from issue date, or sooner if so directed by the
Director, Finance Services Staff.

BY DIRECTION OF THE UNDER

SECRETARY FOR BENEFITS

Jimmy A. Norris

Director, Office of Resource Management

 

CONTENTS

INSURANCE FUND AND INSURANCE APPROPRIATION ACCOUNTING PROCEDURES

[SECTION A. GENERAL 3](#section-a.-general)

[SECTION B. GENERAL LEDGER ACCOUNTING
9](#section-b.-general-ledger-accounting)

[SECTION C. ACCOUNTING FOR COLLECTIONS
14](#section-c.-accounting-for-collections)

[SECTION D. CONTROL OF DISBURSING AUTHORITY AND INVESTMENTS
16](#section-d.-control-of-disbursing-authority-and-investments)

[SECTION E. DOCUMENTATION 19](#section-e.-documentation)

[SECTION F. SUBSIDIARY ACCOUNTS AND CONTROL RECORDS
27](#section-f.-subsidiary-accounts-and-control-records)

[SECTION G. INSURANCE AWARDS ADP SYSTEM CONTROLS
31](#section-g.-insurance-awards-adp-system-controls)

[SECTION H. IN-FORCE INSURANCE ADP SYSTEM CONTROLS
36](#section-h.-in-force-insurance-adp-system-controls)

[SECTION I. MATURED CONTRACTS PAYABLE CONTROL
53](#section-i.-matured-contracts-payable-control)

[SECTION J. OFF-TAPE RECONCILIATIONS
56](#section-j.-off-tape-reconciliations)

[SECTION K. IN-SERVICE ALLOTMENT AND DEDUCTION FROM BENEFITS CONTROL
PROCEDURES (VARO&IC Philadelphia Only)
57](#section-k.-in-service-allotment-and-deduction-from-benefits-control-procedures-varoic-philadelphia-only)

[SECTION L. ADP SYSTEM MASTER RECORD PROCESSING CONTROLS
65](#section-l.-adp-system-master-record-processing-controls)

[SECTION M. FINANCIAL REPORTS AND STATEMENTS
68](#section-m.-financial-reports-and-statements)

[SECTION N. SPECIAL INSURANCE REPORTS
73](#section-n.-special-insurance-reports)

[SECTION O. ADMINISTRATIVE COSTS FOR VETERANS INSURANCE PROGRAMS
76](#section-o.-administrative-costs-for-veterans-insurance-programs)

[SECTION P. SERVICEMEMBERS GROUP LIFE INSURANCE (SGLI)
77](#section-p.-servicemembers-group-life-insurance-sgli)

[SECTION Q. MISCELLANEOUS 83](#section-q.-miscellaneous)

[ATTACHMENT: INSURANCE GENERAL LEDGER ACCOUNT DESCRIPTION
1](#attachment-insurance-general-ledger-account-description)

#  

# **SECTION A. GENERAL**

## **1. PURPOSE AND OVERVIEW**

a.  The purpose of this section is to set forth the accounting
    procedures for VA\'s insurance programs. The principles and basic
    procedures defined by this section will be followed by all finance
    activities engaged in any phase of insurance activity, including
    those of VA Central Office (VACO) and the Finance and Insurance
    Divisions at the Insurance Center.

b\. Insurance accounting is accomplished via commercial software package
developed by Management Science America (MSA). Subsequent owners have
been Dun and Bradstreet Software (DBS), GEAC and Extensity. The
accounting system is referred to as MSA/GEAC General Ledger. MSA/GEAC is
interfaced with customized accounting programs developed for specific
needs of the VA to make up the entire insurance accounting system.
Clerical inputs to the system are made by the finance activity at the
insurance center located at Philadelphia. Funding activities and
investment portfolio management inputs are made by VACO, VBA Office of
Resource Management (ORM), Accounting Policy and Reporting Division
(101/241B). The vast majority of inputs come from daily summaries of
accounting entries interfaced from the In-Force and Awards insurance
systems at VA Regional Office and Insurance Center (VARO&IC)
Philadelphia, as well as, the Allotment-DFB system. The In-Force system
maintains records for insured veterans (premium receipts, dividend
disbursements, etc.) whereas the Awards System primarily maintains
records for beneficiaries (lump sum payments and/or monthly installments
after the death of a veteran). In addition to the MSA/GEAC (Accounting),
In-Force, and Awards insurance and Allotment-DFB systems, there is also
an Actuarial subsystem. The Actuarial subsystem does not interface with
the accounting system. [^1] It maintains statistical records for
veterans in order to compute insurance reserve levels and other
financial considerations needed to properly manage the insurance funds.
VA published guidance used in conjunction with this handbook to perform
life insurance accounting functions are as follows:

\(1\) Attachment 1 (formerly VA Manual MP-4, Part V, Chapter 8, Appendix
K). [^2]- Describes all the general ledger (GL) accounts used by the
Life Insurance Accounting System.

\(2\) MSA/GEAC Accounting Users Guide describes codes, screens, edits,
controls, etc., for inputs to the MSA/GEAC insurance general ledger
accounting system.

\(3\) MP-6, Part II, Supplement 3.1, Insurance Underwriting and
Accounting; General Ledger Accounting\--System Description and Run
Sequence. This manual addresses master record layouts, reports generated
by the system, interfaces from other systems, processing runs,
flowcharts, etc.

\(4\) MP-6, Part II, Supplement 3.2, Insurance Underwriting and
Accounting; General Ledger Accounting\--Input. This manual describes the
transaction types (with related source documents) that are input into
the system, instructions for coding inputs, valid general ledger
accounts for the system and/or office, edits for the transaction types,
valid funds for each office.

*NOTE: The above cited manuals are used in conjunction with insurance
accounting and/or accounting systems. There are numerous manuals not
cited above that address the management of the VA\'s life insurance
programs.*

c\. Major functions of the Finance Divisions are detailed in this
handbook as follows:

\(1\) Section E - Documentation \-- This section describes the source
documents and/or transaction types used by finance personnel to record
accounting activity.

\(2\) Section F - Subsidiary Accounts and Control Records \-- This
section describes the control and/or subsidiary accounts that must be
reconciled monthly by finance personnel.

\(3\) Sections G, H, I and J \-- These sections provide instructions to
perform daily and monthly reconciliations required in Section F.

d\. VA's active insurance programs are as follows:

**[Fund Symbol]{.underline} [Title]{.underline}**

36X8132 National Service Life Insurance Fund (V Fund)

36X8455 Veterans' Special Life Insurance Fund (RS and W Fund)

36X4012 Service-Disabled Veterans Insurance Fund (RH Fund)

36X0120 Veterans Insurance and Indemnities (H Fund)

36X8150 U.S. Government Life Insurance Fund (K Fund)

36X4010 Veterans Reopened Insurance Fund (J, JR, and JS Funds)

36X4009 Servicemembers Group Life Insurance Fund (SGLI)

## **2. RESPONSIBILITIES**

The Finance Officer, through the Chief of Accounting Section, is
responsible for installation and operation of the insurance general
ledger accounting system at field stations within the basic VA insurance
accounting policies defined in this section and the general framework of
accounts and procedures contained in this handbook. Finance personnel at
field stations are responsible for rendering technical advice on all
phases of insurance accounting matters, including analysis and
interpretation of pertinent accounting data. Finance personnel at field
stations are also responsible for the form and content of financial
statements pertaining to insurance activities for use by local
management.

## **3. STATUTORY REQUIREMENTS**

The accounting system will conform to the statutory requirements set
forth in MP-4, Part V, Chapter 1 (and its replacement handbook when
issued). The accounting system will also account for transactions
processed under the provisions of the veterans insurance laws of Title
38, United States Code, Chapter 19, and Servicemen\'s Indemnity Act of
1951.

## **4. ACCOUNT NUMBER PLAN**

a\. A 4-digit basic general ledger account number will be used for all
insurance accounts prefixed by a 2-digit code. The first digit in the
prefix will be \"8\" to identify the account with the insurance program.
The second digit of the prefix will identify the particular insurance
fund or appropriation involved as indicated in Figure A-1.

  --------------------------- -------------------------------------------
  **Account Number Plan**     

  **Company**                 **Fund Code**

  V                           818132

  RS                          828455

  RH                          834012

  H                           840120

  K                           858150

  J                           864010.07

  JR                          864010.08

  JS                          864010.09

  SGLI                        4009
  --------------------------- -------------------------------------------

\<I\<ADVANCED,20H45801.rpl\>\> Double - click here To display Figure
A-1. Account Number Plan \</D\>

**Figure A-1. Account Number Plan**

*NOTE: The 2-digit prefix is designed to identify insurance general
ledger accounts (\"8\") from other VA accounts and the 1 through 7 codes
are used to identify the individual insurance funds. These codes are not
normally part of the general ledger master record maintained in the
system (refer to the MSA/GEAC accounting users guide to determine which
variations of these codes are used on accounting inputs). However, the
4-digit account number and the 2 digit suffix (paragraph (c)) are
maintained as insurance accounting master records regardless of what
software package and/or custom programs that may be in use at the VA.*

b\. The first digit of the basic account number will identify the class
of account in accordance with the following design:

> \(1\) Asset
>
> \(2\) Liability or Accountability
>
> \(3\) Income or Receipt
>
> \(4\) Expense or Disbursing
>
> \(5\) Budgetary
>
> \(6\) Interoffice
>
> \(7\) Statistical

c\. To provide analytical data for management purposes and for reporting
requirements, a two-digit decimal suffix will be used. The first digit
of the suffix will be used to identify the following types of
transactions.

> .20 Cash collections
>
> .30 Collections by offset, amounts applied to reduce indebtedness or
> as income by \"no-check\" vouchers on another journal type actions.
> (Excludes credits contra to receivables.)
>
> .40 Premiums-extended or paid-up insurance
>
> .60 Credits for receivables established
>
> .70 Premiums-transfers and adjustments
>
> .90 Assets acquired, liabilities paid or applied

d\. The second digit of the suffix will identify various miscellaneous
transactions when used with a specific account as follows:

> \(1\) Whenever a policy lien, receivable, write-off or waiver account
> is used to process transactions for the 36X0120 appropriation, the
> second digit will identify the following segments of the fund:
>
> .\_1 Military and Naval \"T\"
>
> .\_2 NSLI \"H\"
>
> .\_3 Servicemen\'s Indemnity
>
> \(2\) Unapplied Collections
>
> 2064.01-Direct Collections
>
> (Corresponding FMS SGL Account #: 2323.9089)
>
> 2064.02-Allotment/Deductions from benefits (DFB), Collections
>
> (Corresponding FMS SGL Account #: 2323.9089)

\(3\) Undistributed Insurance Collections

> 3569.01-Direct Collections
>
> (Corresponding FMS SGL Account #: 5501.9089)
>
> (Corresponding FMS SGL Account #: 4210.4114)
>
> 3569.05-Deductions From Benefits (DFB)
>
> (Corresponding FMS SGL Account #: 5501.9089)
>
> (Corresponding FMS SGL Account #: 4620.4114)3569.08-Allotment
>
> (Corresponding FMS SGL Account #: 5501.9089)
>
> (Corresponding FMS SGL Account #: 4620.4114)
>
> 3569.10-Reclassified as Repayments-Debits
>
> (Corresponding FMS SGL Account #: 5501.9089)
>
> (Corresponding FMS SGL Account #: 4620.4114)
>
> 3569.11-Reclassified as Repayments-Credits
>
> (Corresponding FMS SGL Account #: 5501.9089)
>
> (Corresponding FMS SGL Account #: 4620.4114)

\(4\) Disbursing Authority Advanced or Withdrawn by VACO

> 6032.01-Philadelphia
>
> (Corresponding FMS SGL Account #: 9051.9089)
>
> 6032.05-VBA (101/241B)
>
> (Corresponding FMS SGL Account #: 9051.9089)

\(5\) Collection Credits Transferred to Other Stations

> 6415.01-Philadelphia
>
> (Corresponding FMS SGL Account #: 9125.9089)

\(6\) Collection Credits Received From Other Stations

6425.01-Philadelphia

(Corresponding FMS SGL Account #: 9126.9089)

e\. An application of the above account number plan is exemplified below
with respect to account No. 811142.20. (Corresponding FMS SGL Account #:
1350.9089)

8 Insurance Fund or Appropriation

1 National Service Life Insurance Fund, VA

1 Asset Account (class)

1 Advances and Loans (type of asset)

42 Policy Loans (specific amount)

.20 Cash Collections (type of transaction)

f\. The three types of insurance issued under the Veterans Reopened
Insurance Fund, 36X4010, will be identified by use of the following
codes:

7 Service disabled standard insurance, \"J\"

8 Service disabled rate insurance, \"JR\"

9 Non-service disabled rated insurance, \"JS\"

g\. The above numeric codes will not be used as a part of the general
ledger account numbers. The alpha codes (J, JR and JS) will appear apart
from the account number to identify the different segments on the trial
balances and related reports generated by the system. The numeric codes
(7, 8, and 9) will be used to identify the three segments on input
prepared to maintain the general ledger accounts on the system (see
MSA/GEAC Accounting Users Guide for usage of J, JR, and JS numeric
identifiers).

*NOTE: As illustrated in section A.4a, 36X4010 is assigned fund code 6.
However, code 6 is never input to the accounting system. The three
groups of policyholders (J, JR, and JS) that make up 36X4010 are
accounted for as 3 separate insurance companies and only after they are
combined by the system for the total of insurance fund 36X4010 is the
code 6 displayed by the system on trial balance reports*.

# **SECTION B. GENERAL LEDGER ACCOUNTING**

## **1. GENERAL**

General ledger accounts for the insurance funds will be maintained on
the ADP system. Each general ledger account, including memorandum
accounts will be maintained in a data base master file. The master
records are maintained separately on the GL application for each office
having insurance transactions.

## **2. MAINTENANCE OF GENERAL LEDGERS**

a\. General ledger accounts will not be deleted from or added to the ADP
system without the specific approval of the VBA ORM, Accounting Policy
and Reporting Division (101/241B).

b\. The use of a particular general ledger account for system processing
is dependent on the system edits, type of transaction and the effects
the account has on reports and the various accounting formulas used by
the system. This means that a specific account can only be used in the
system if the type of transaction and the edits involved accept the
transaction as valid; e.g., an account that is programmed to be accepted
with a debit entry only for a particular transaction type (TT) will not
be accepted by the system when used with an invalid credit entry.
Whenever it becomes necessary to change the method of posting to
existing accounts, delete old or add new accounts, a complete analysis
of the transaction must be made to determine the effects the change will
have on the ADP accounting system. A complete explanation of the
proposed change will be submitted to the VBA ORM Accounting Policy and
Reporting Division (101/241B) in VACO. If it is determined that system
modifications are necessary, they will be requested from the
Philadelphia Systems Development Center (005Q2D3).

c\. The instructions covering the maintenance and closing of the general
ledger accounts are in Attachment 1 (formerly VA Manual MP-4, Part V,
Chapter 8, Appendix K). The instructions on the preparation of input to
maintain the accounts on the system are contained in MP-6, Part II,
Supp. Nos. 3.1 and 3.2, and the MSA/GEAC Accounting Users Guide.

d\. At the end of each month, the MSA/GEAC system will produce a listing
of all general ledger account master records for each station. The
account balance and the accumulated debits and credits as of the end of
each month will be shown. This listing will be filed in a binder and
will be maintained as the Insurance General Ledger. The monthly Trial
Balance generated from the master records should be reviewed as soon as
possible by the Chief Accountant to determine if the general ledger
balances appear to be accurate. If balances suggest there has been a
processing or accounting problem, notify VBA ORM Accounting Policy and
Reporting Division (101/241B) to determine if a rerun is appropriate.

e\. As of September 30th each year after the regular end-of-month
processing is completed, a special end-of-year run will be made by the
system. This run will automatically process year-end closing
transactions. After final processing is completed, the general ledger
master record will reflect an opening balance if applicable. The
accumulated debit and credit fields will reflect zeros. An opening Trial
Balance, as of October 1st, will also be generated at this time. The
opening Trial Balance and the year-end Trial Balance should be reviewed
as soon as possible by the Chief Accountant to determine if the general
ledger balances appear to be accurate. If balances suggest there has
been a processing or accounting problem, please notify VBA ORM
Accounting Policy and Reporting Division (101/241B) to determine if a
rerun is appropriate.

f\. It is the responsibility of accountants processing general ledger
transactions after month-end processing has been started on the system
to determine the effects such transactions have on fiscal reports. In
some instances, it may be necessary to process a transaction to effect a
change in a fiscal report which has been completed by the ADP system in
the first phase of month-end processing. Such transactions will be
analyzed and a determination must be made to see if it will be necessary
to request a rerun on the system so that the additional transaction(s)
may be included on the reports.

g\. In regard to MSA/GEAC month-end and year-end processing, all
communications with Computer Operations will be through the Philadelphia
Finance Section. When VBA ORM Accounting Policy and Reporting Division
(101/241B) has finished their input for month-end, they will notify
Philadelphia Finance via phone with a confirmation via electronic mail
(E-Mail). Philadelphia Finance will notify Computer Operations (20M43E)
via phone with confirmation via E-Mail when all transaction input is
complete. Using reports and/or Suspended Batch Master, Finance sections
will determine whether or not additional transactions are required. VACO
will communicate to Philadelphia whether or not they will be entering
transactions. When all corrections have been entered, Philadelphia
Finance will advise Computer Operations to run an additional correction
run. This cycle will continue until no further corrections are required.
Philadelphia Finance will then advise Operations to run Pass I Reports.
After Pass I, VACO Finance will advise Philadelphia Finance whether or
not adjustments are necessary. Operations will then be notified that
either an additional correction run will be needed or that month-end
processing is to continue with Phase II updates and Pass II Reports. All
monthly processing will be completed by close of business on the last
workday of the month. The daily update cycle will resume at 3:30 PM
(Philadelphia time) with no notification required. In the event that
accounting and/or processing errors are detected after month-end
processing has been completed, please notify VBA ORM Accounting Policy
and Reporting Division (101/241B) to determine if a rerun request is
appropriate. Chief accountants should review all monthly reports on the
last day of the month.

## **3. MAINTENANCE OF JOURNALS**

a\. The MSA/GEAC system will generate a daily listing identified as
\"General Ledger Transaction Listing.\" All processed transactions for
that day will be shown on the listing.

\(1\) The listing will show the accounting documents and related entries
as they were processed from the input documents. Each accounting
document will be identified by a specific transaction type or TT number
(MP-6, Part II, Supp. No. 3.2, Figure 106F1).

\(2\) The listing will also include system generated accounting
transactions from regular daily insurance In-Force and Awards runs, the
occasional Allotment-DFB run as well as other special transactions. Each
accounting action is identified by a special TT number.

b\. The daily listings will be filed and will be maintained as insurance
journals.

c\. The MSA/GEAC system will also generate listing of all input
transactions entered for a particular day. Included on the listing will
be items rejected by the system and identified with a specific reason
code (MP-6, Part II, Supp. No. 3.1, Figure 103.F4 and MSA/GEAC
Accounting Users Guide).

\(1\) The listing will be used as a control to make certain that all
rejected items are resubmitted into the system for processing.
Transactions that fail edit requirements will be identified with a
reject code. Before rejected input is resubmitted, the complete
transaction will be analyzed to make certain that all adjustments have
been made.

*NOTE: This input listing is generated from a VA-written stand alone
program. See MSA/GEAC Accounting Users Guide for input and/or reject
listings generated as part of that software package.*

d\. Based on certain accounting formulas and system matching of contra
entries, a daily listing identified as \"Daily X Foots\" will be
generated for each station. Each particular series of accounts is
totaled, and under normal conditions there should be no differences
between the series. It is the responsibility of the accountants to check
this daily listing. Any amounts noted on the \"difference\" line should
be analyzed and necessary corrective action taken. Any differences that
appear at the end of the month will be resolved prior to the final
processing runs for the month.

e\. Accounting transactions which affect the Standard Form (SF) 224,
Treasury Statement of Transactions, are also reconciled on a daily
basis. A listing identified as \"224 Reconciliation\" is generated
daily. All transactions that affect the disbursing authority accounts
are accumulated and a formula based on the debit and credit entries is
applied and if all entries are normal the \"balance\" line should show
that there are no differences. Accountants are responsible for checking
the listings. When a difference appears it must be resolved and
corrective action taken as soon as possible. If the difference appears
at the time transactions for the last day of the month are processed, it
must be resolved before final processing is accomplished on the system.

f\. Every month, after the accounting transactions for the last
processing day number are completed, the interest accruals are computed
for policy loans and dividend credits and deposits. The loan balances
for 4 percent, 5 percent, and 11 percent are extracted from the 810
Report and input to MSA/GEAC EOM Pass I, via appropriate transaction
types 384, 385, and 383 respectively. The system, based on an internal
formula, will use the loan amount and account balances to automatically
calculate and post the interest accruals via system-generated
transaction type 380s. Accrued interest on dividend credits and deposits
is automatically computed and posted by the system.

## **4. SCHEDULE AND ACCOUNTING DOCUMENT NUMBERING SYSTEM** 

Schedules and accounting documents which are used to maintain the
accounting system will be controlled by a transaction control number and
will be numbered as follows:

a\. Automated SF 1166, Voucher and Schedule of Payments. This is a
system generated schedule.

\(1\) Insurance Awards (Run 251). The processing day number prefixed by
\"8\" will be assigned for all system generated award payment checks.
This will include numbers 6001 to 6366 for Electronic Fund Transfers and
numbers 8001 to 8366 for payments by check.

\(2\) Insurance-In-Force (Run 155). The processing day number prefixed
by \"9\" will be assigned for all system generated in-force payment
checks. This will include numbers 5001 to 5366 for Electronic Fund
Transfers and numbers 9001 to 9366 for payments by check.

\(3\) Loan and Cash Surrender System. This is a stand alone system (not
part of the Awards or In-Force systems) that generates schedules for
insurance loans and cash surrenders. This will include numbers 4001 to
4366 for Electronic Fund Transfers and numbers 7001 to 7366 for payment
by check.

b\. Manual SF 1166, Voucher and Schedule of Payments. This schedule is
manually processed. A separate series of numbers, prefixed by the letter
\"I\" commencing with number \"1\", will be established at the beginning
of each fiscal year. This series which will include numbers 0001 to
8,000 will be assigned to all manually prepared schedules. The prefix
\"I\" will not be entered on input documents prepared for system
processing but it will be entered on the schedules. All such insurance
schedules will be maintained in a separate file.

c\. Manila-SF 215, Deposit Ticket, and commercial deposit slips, will be
numbered as follows:

\(1\) SF 215, prepared by Collections Section, Manila Regional Office,
for U.S. dollar items, will be assigned numbers in the 3,000 series by
accounting. At the beginning of every fiscal year, the series will begin
with number one, e.g., 3001, 3002.

\(2\) Commercial deposit slips, prepared by Collections Section, Manila
Regional Office, for peso items, will be assigned numbers in the 4,000
series. At the beginning of each fiscal year, the series will begin with
number one; e.g., 4001, 4002.

d\. All other schedules and accounting documents not specifically listed
above, such as SF 1081, SF 1097, SF 1098, Optional Form (OF) 1017G, VA
Form (VAF) 1033, etc., will be numbered. A separate series of numbers
commencing with number \"1\", will be established at the beginning of
each fiscal year and will be maintained for each type of schedule or
document. This will include numbers 0001 to 9,999.

## **5. ASSIGNMENT OF BATCH CODES**

a\. The MSA/GEAC System identifies each insurance fund as a separate
company. This is a requirement of the software package. Company codes
assigned each insurance fund, along with batching procedures, is
contained in local finance operating procedures and the MSA/GEAC
Accounting Users Guide.

b\. System generated transactions are assigned special batch codes as
follows:

**[Transaction Type Batch Code]{.underline}**

105-Gold Flow
Transactions\...\...\...\...\...\...\...\...\...\...\...\...\.... D
series

205-Statistical
Transactions\...\...\...\...\...\...\...\...\...\...\...\...\..... D
series

370-Clerical Transactions-Run
150\...\...\...\...\...\...\...\...\...\... IE

371-Clerical Transactions-Run
170\...\...\...\...\...\...\...\...\...\... IG

372-Clerical Transactions-Run
250\...\...\...\...\...\...\...\...\...\... 2E

380-Interest Accrual Adjustments (MSA/GEAC)\...\..... AI

381-Monthly Turnabout Transactions (MSA/GEAC).. RB

389-Yearend Closing Transactions (MSA/GEAC)\...\.... CL

# **SECTION C. ACCOUNTING FOR COLLECTIONS**

## **1. PREMIUMS, LOANS, LIEN, AND INTEREST COLLECTIONS**

Collections of premiums, loans, liens and interest by insurance offices
and collections received from other offices will be deposited by the
Collections Section of the insurance office maintaining the insurance
records for credit to their accounts with the Treasury Department. The
collections will then be available for disbursement by the station
making the deposit. Insurance collections are processed via automated
collections equipment that generates a tape input for the In-Force
System and deposit ticket for the banking system. A copy of the deposit
ticket goes to Finance to be recorded in a general income account
(Account 3569 - Undistributed Insurance Collections). When the
collections tape is input to the In-Force System, the veteran's master
record is updated and the collection is recorded as a premium, loan
repayment, etc. At that time, the general income account 3569
(Corresponding FMS SGL Account #: 5501.9089) or FMS SGL Account #:
4620.4114) is cleared (debited) and the proper income account (premiums)
or repayment account (loans) is credited.

## **2. INSURANCE TRUST FUND COLLECTIONS**

All insurance trust fund collections (36X8132 and 36X8150) will be
initially deposited as receipts. Amounts which are later classified as
repayments will be adjusted at the time such collections are distributed
to the proper accounts. Insurance funds (36X4009, 36X4010, 36X4012 and
36X8455) and appropriation (36X0120) collections will be deposited as
repayments. The symbolization on receipt collection documents will
consist of the account symbol followed by the applicable suffix and the
designation \"A/R\", e.g., 36X8132.1 A/R.

*NOTE: 36X8455 is a trust revolving fund and collections will be handled
under the procedures for the revolving funds*.

## **3. WITHHOLDING COLLECTIONS**

Collection transactions processed as a result of withholding actions
will be maintained on an approved voucher basis. This means that SF
1166, SF 1081, SF 1098, etc., will be recorded as transactions of the
accounting period during which they are prepared at the time they are
approved or certified whether or not they are accomplished by the
Disbursing Officer. Insurance collections will be recorded in the
accounting period during which they are forwarded to the depository.

## **4. OTHER COLLECTIONS**

Collections of insurance funds by other than insurance offices, which do
not represent overpayments of death or disability awards or XC
dividends, will be dispatched to the Collections Section of the
appropriate insurance office on VAF 4-1622, Transmittal Schedule of
Insurance Collections.

# **SECTION D. CONTROL OF DISBURSING AUTHORITY AND INVESTMENTS**

## **1. FUNDING**

a\. The Chief of Finance or designee is responsible for control of
disbursing authority for the insurance funds.

b\. The increase or decrease to the disbursing authority account (6032)
(Corresponding FMS SGL Account #: 9051.9089), for insurance funds with
investments, will be accomplished on VAF 4-4564, Transfer of Disbursing
Authority. The Insurance Center will contact the VBA ORM Accounting
Policy and Reporting Division (101/241B), daily to request funding or to
decrease funds. VAF 4-4564 will be prepared weekly except in those cases
when the end of month is during the week. VAF 4-4564 is distributed in
accordance with the instructions contained in paragraph E.17. At the end
of each week, an E-mail will be sent to the VBA ORM Accounting Policy
and Reporting Division (101/241B), confirming the amount of weekly
increases and or decreases, fund number, company and station transfer
number and the date of the VAF 4-4564.

c\. Disbursing authority to cover obligations for insurance
appropriation (36X0120) and insurance revolving fund (36X4012) will be
requested from the VBA ORM Credit Reform Staff (101/245). The Credit
Reform Staff (101/245) will then contact VBA ORM Accounting Policy and
Reporting Division (101/241B) to verify that sufficient funds are
available at the department level to cover the funding request. The
Credit Reform Staff (101/245) will send the VAF 4-4564 to the requesting
station with a copy to the VBA ORM Accounting Policy and Reporting
Division (101/241B). Disbursements may not be made until confirmation of
the request is received.

d\. With the advent of Cash Management for the Insurance Funds, the
amount of disbursing authority to be retained at any given time should
be based on the needs of the station on a daily basis. Since daily
collections of premium payments and debt repayments will be disbursed to
pay dividends and other benefit payments, any excess collections not
needed for disbursements should be returned to VBA ORM Accounting Policy
and Reporting Division (101/241B) to be invested with the Treasury
Department. Simultaneously, with the approval of VAF 4-4564 any amount
to be transferred via E-mail will be sent to VBA ORM Accounting Policy
and Reporting Division (101/241B) as described in subparagraph B. above.

e\. Unless specifically modified in the letter of authority; draw,
request, or release transactions shall be in even \$1,000 units. E-mail
messages will show only \$1,000 units, with the funds being identified.
For example, a request or draw \$30,000 from NSLI Fund should read
\"36X8132\".

## **2. INVESTMENT**

a\. The VBA ORM Accounting Policy and Reporting Division (101/241B) will
authorize the Secretary of the Treasury to either invest or redeem
securities for the insurance funds. Daily, the VBA ORM Accounting Policy
and Reporting Division staff uses The Department of Treasury's "Fed
Invest", which is a web-based application system to invest and/or redeem
securities to cover requests for funding from the Philadelphia Insurance
Center. If Fed Invest isn't accessible, then the VBA ORM Accounting
Policy and Reporting Division staff can contact the Department of
Treasury's Bureau of Public Debt to invest/redeem securities by
telephone. Investment/Redemption by telephone requires, for each fund,
an investment/redemption confirmation letter which has been signed and
dated that same day by the Chief of the VBA ORM Accounting Policy and
Reporting Division and faxed to the Bureau of Public Debt. The Treasury
Department, Bureau of Public Debt, will confirm the request action in
Fed Invest with a confirmation letter for each request.

b\. The Treasury Department, with recommendation from the Insurance
Program Staff, will determine the type of security; public debt (bonds,
notes, debentures, participation certificates, etc.), to be issued, as
well as their maturity dates. The interest rate on public debt
securities is determined by a formula mutually agreed upon between VA
and the Treasury Department for the trust funds (36X8132 and 36X8150);
and by statute for the revolving funds (36X4009, 46X4010 and 36X8455).
The interest rate for investments, other than public debt, is determined
by the terms of the security. The Treasury Department will also
determine the particular investment to be redeemed. Generally, it is the
investment closest to maturity with the lowest interest rate.

c\. The amount of investments is controlled by VA through the General
Ledger Investment accounts and related subsidiary records. Subsidiary
records are maintained in an Investment Portfolio System (IPS) using a
personal computer (PC) spreadsheet application by VBA ORM Accounting
Policy and Reporting Division (101/241B) in VACO. This PC spreadsheet
application records fund number, date of investment/redemption activity,
interest collected, type of investment securities and related interest
rates. The date of maturity is also recorded on the PC spreadsheet. No
actual security document or certificate is issued by the Treasury
Department or maintained by VA, other than, the FMS 1081-2.

d\. Any premium or discount associated with an investment transaction
will be accounted for separately at the time of purchase in the \"Bond
Premium and Discount Charges on Investments\" account. At the time of
redemption, the premium or discount will be accounted for separately
through the \"Bond Premium and Discount Income on Investments\" account
and reversed from the expense account.

e\. Interest income will be accrued monthly by VA. The actual number of
days the money is invested is used in calculating interest due for
public debt securities, and normally a 30-day month is used for all
other investments. Interest is actually collected on December 31 and
June 30 each year for public debt securities and when called for on all
other investments, normally every 6 months from the date of issue. When
the interest is paid, a FMS 1081-2 is received for each fund to credit
VA with the interest earned, as well as, any securities maturing on the
same date as noted in the following paragraph. The investments are
always in multiples of \$1,000. Odd amounts received in interest remain
in the cash account and are added to the next redemption of investments
to meet the funding needs of the field stations.

*NOTE: As a courtesy, the Treasury Department furnishes the VA, as of
December 31 and June 30, a listing that itemizes all public debt
investments by fund, interest rate, type and principal balance and
informs the VA of the amount of interest to be paid on each investment.
This document serves as a verification of VA public debt investment
records with the Treasury Department records.*

f\. Public debt securities mature on June 30 of the year specified at
the time of issuance, whereas, all other securities mature \"as called
for\" by the individual investment. When an investment matures, a FMS
1081-2 is issued by the Treasury Department for the total interest and
principal paid, followed by a FMS 1081-1 for the investment of the funds
in the same manner as described in subparagraph e above.

*NOTE: Insurance Center can invest and/or redeem funds on an \"as of\"
basis due to federal government closings for inclement weather and/or
administrative errors. \"As of\" capability (retroactively
investing/redeeming) cannot cross over monthly periods. Also, in June
(investment rollover and semiannual interest payment) and December
(semiannual interest payment) the Treasury Department restricts
investment activity in order to make its financial calculation to pay VA
interest. VBA ORM Accounting Policy and Reporting Division (101/241B)
will notify the Insurance Center to calculate their cash needs for
operations during the restricted periods.*

# **SECTION E. DOCUMENTATION**

## **1. GENERAL**

a\. This section outlines the basic requirements with respect to the
type of financial documents used most frequently by the Finance and
Insurance Divisions for transactions affecting insurance funds and the
insurance appropriation. So that the general ledger account entries
normally coded on such documents may be processed by the MSA/GEAC
system, input will have to be prepared for all transactions which are
not processed automatically by the system.

b\. A transaction type (TT) code has been assigned to all financial
documents which are normally used as posting media to maintain the
accounting system (MP-6, Part II, Supp. No. 3.2, Figure 106.F1). The TT
code applicable to each document is shown by each document title, for
example, TT 310.

## **2. SF 215, DEPOSIT TICKET (TT 310)**

a\. SF 215, Deposit Ticket, will be used for all insurance collections
deposited with Federal Reserve banks and branches thereof, as well as,
other Federal depositories.

b\. SF 215 will be prepared and distributed in accordance with the
instructions contained in MP-4, part I.

c\. When copy 4 is received in the Accounting Section, it will be used
as the media to process input to account for the collection by the
MSA/GEAC system. SF 215\'s received in the Accounting Section for
foreign collections will require additional input (TT 105) to update the
International Transaction (Gold-Flow) master record.

## **3. VAF 29-328, UNDERWRITING WORKSHEET, (VARO&IC Philadelphia Only)**

a\. VAF 29-328, Underwriting Worksheet, is used to establish the amount
of converted insurance (USGLI only) revived upon termination of a total
and permanent disability insurance award; included thereon are the
amounts of loan, loan interest, lien and lien interest revived when
applicable. It is also used to notify Finance that payments of total and
permanent disability which are currently being made will be discontinued
and held in abeyance at the request of the insured.

b\. Two copies of the VAF 29-328 will be received in the Accounting
Section. One copy will be used to support the preparation of input to
update the general ledger account master records and will be filed in
the Accounting Section. The second copy will be forwarded to VARO&IC
Philadelphia Actuarial Staff.

c\. When VAF 29-328 referring to an abeyance case is received, the
Accounting Section will prepare a memorandum identifying the case
involved and forward to the Operations Section so that the award payment
records may be adjusted.

## **4. VAF 29-368d (ADP), REPORT OF STATUS FOR SETTLEMENT OF DEATH CLAIMS (TT 351)**

a\. VAF 29-368d will be generated by the ADP system for each policy in
force at time of death and will contain identifying data by policy. When
the \"Settlement Information\" is completed by the ADP system, the
entries necessary to adjust the affected general ledger accounts and to
establish liability for the amount to be paid will be processed
automatically by the ADP system.

b\. Whenever it is necessary to correct, provide supplemental
information, or make off-tape payments, copy 3 of VAF 29-368d will be
received in the Finance Division. The entries on this form will have to
be analyzed to determine if any off-tape accounting must be accomplished
or if input must be prepared to adjust the ADP award master records.

## **5. VAF 29-444, AWARD BRIEF AND AUTHORIZATION FOR PAYMENT OF INSURANCE**

a\. VAF 29-444 for all types of death insurance awards will be prepared
by the Insurance Division to authorize payments in the Awards system.
The amount paid on the basis of each VAF 29-444 processed for a
particular day will be included on the system generated SF 1166 (ADP)
for that day.

b\. If for any reason payment must be made outside the ADP system, the
payment will be vouchered on a manually prepared SF 1166.

## **6. VAF 29-462, AUTHORIZATION FOR INSURANCE PAYMENTS**

a\. VAF 29-462 for total disability and permanent disability awards will
be prepared by the Insurance Division. Based upon the information as
noted on the VAF 29-462, input cards will be prepared and payment will
be made automatically through the ADP systems. The amount paid on the
basis of each VAF 29-462 processed for a particular day will be included
on the system generated SF 1166 (ADP) for that day.

b\. Matured endowment awards will normally be processed for payment by
the ADP system automatically. Four days before the policy maturity date,
the computer automatically completes all of the accounting transactions
and establishes a pending award\'s master record. Award input documents
to effect payment will also be processed automatically at this time. VAF
29-462 for matured endowment awards will be prepared by the Insurance
Division for those cases that the system cannot process automatically
will be input by the Insurance Division via VICTARS (Veterans Insurance
Claims Tracking and Response System) into the Awards system. The amount
paid will be included on the system generated SF 1166 (ADP).

c\. If for any reason payment of Disability Benefits or Matured
Endowments must be made outside the ADP system, the payment will be
vouchered on a manually prepared SF 1166.

## **7. OF 1017G, JOURNAL VOUCHER (TT 311, 331 & 352)**

OF 1017G will be used for the following purposes:

a\. To document general ledger transactions when the entries cannot be
made from basic documents and for adjustment of previous ledger entries.
The form will be prepared in an original only, numbered consecutively
beginning with the number \"1\" each fiscal year. The form will be
signed by the Chief of the Accounting Section. Each transaction will be
adequately described and the form supported by working papers
cross-referenced to documents or accounts when necessary for full
clarification.

b\. To document expenditure transfers or adjustments between
appropriation, funds or receipt accounts which affect a single VA
station. When OF 1017G is used to document such transactions, it will be
treated in the same manner as SF 1081 for filing purposes. A complete
description of the transaction will be made and the voucher will be
clearly marked \"EXPENDITURE TRANSFER\" or \"ADJUSTMENT\" to indicate
the nature of the document. The OF 1017G will not be submitted to the
Treasury regional disbursing offices.

## **8. VAF 1033, INTER-OFFICE TRANSFER VOUCHER (TTS 312, 332 and 353)**

a\. VAF 1033 will be used to affect transfers between stations of the
following items:

(1) Transfer of receivables

(2) Transfer of charges and credits

(3) Transfer of policy liens

(4) Transfer of policy loans

(5) Transfer of dividend credits and deposits

(6) Transfer of unapplied and unassociated collections

(7) Transfer of undeliverable checks and payments due

(8) Transfer of matured contracts payable

(9) Transfer of undistributed insurance disbursements

b\. One series of numbers will be used for all VAF 1033s. A new series
will be used each fiscal year. The form will be prepared in triplicate;
the original and duplicate will be forwarded to the receiving station.
Both forms will be completed by the receiving station. A cutoff of 5
workdays before the end of the month will be established by the
releasing station. It is important that this cutoff be observed since
the receiving station must have sufficient time to prepare input into
the system so that the interoffice transactions may be recorded at both
stations in the same month.

## **9. SF 1081, VOUCHER AND SCHEDULE OF WITHDRAWALS AND CREDITS (TTS 313 & 333)**

a\. SF 1081 will be used for intra-agency transfers between different
appropriation or fund accounts when two VA stations are affected.

\(1\) For trust funds 36X8132 and 36X8150, the letters \"A/R\" must be
used with each Treasury fund symbol to denote an available receipt
transaction.

\(2\) A complete description of the purpose of the transfer must be
included with each SF 1081 prepared.

\(3\) The total charge or credit will be recorded in the summary block.
All supporting details will be provided on the SF 1081 or in an
attachment.

b\. A hard copy SF 1081 may be prepared as a support document for input
to the Intra-Governmental Payment and Collection System IPAC. IPAC is a
component of the Government On-Line Accounting Link System (GOALS) used
for agency billing and adjustment transactions (MP-4, Part V, Chapter
2).

## **10. SF 1098, SCHEDULE OF CANCELED CHECKS (TT 335)**

a\. Insurance checks returned to the Treasury will be canceled and
returned to the VA on tape with a supporting SF 1098.

b\. The tape will be sorted at VA Regional Office and Insurance Center
(VARO&IC) Philadelphia to separate In-Force and Awards checks and
provide supporting listings to Finance service.

c\. The In-Force listing will be recorded in account 2025.10
(Corresponding FMS SGL Account #: 2116.9089) and the Awards listing will
be recorded in account 4501. Control over corresponding activity in the
In-Force and Awards systems will be accomplished via undelivered Checks
and Payment Due Control Ledger (2025) (Corresponding FMS SGL Account #:
2116.9089) and Master Record Change Control Ledger (4501) (Corresponding
FMS SGL Account #: 6152.9089)

## **11. SF 1151, NONEXPENDITURE TRANSFER AUTHORIZATION (TTS 320 and 340)**

a\. SF 1151 will be used to affect non-expenditure transfers, authorized
by law, between insurance or other funds.

b\. The use of this form is restricted to the VBA ORM Accounting Policy
and Reporting Division (101/241B).

## **12. SF 1166a, VOUCHER AND SCHEDULE OF PAYMENTS (MEMORANDUM) (TT 341)**

a\. SF 1166a is used to document the investment of insurance funds by
the Treasury Department. This form is used to invest funds in other than
public debt securities.

b\. The SF 1166a will be prepared by the Treasury Department and sent to
VA. It will be used as the media for the preparation of input documents
to accomplish the accounting on the ADP system.

## **13. SF 1184, UNAVAILABLE CHECK CANCELLATION (TT 336)**

a\. When information is received from a payee that insurance checks have
not been received, have been lost, or an overpayment has resulted
because of the issuance of such checks, SF 1184 will be prepared by
Insurance Activity to cancel the checks. A separate SF 1184 will be
prepared for each check.

b\. If appropriate, the Finance Activity will record SF 1184 by
establishing a receivable in Account 1216 (Corresponding FMS SGL Account
#: 1322.9089).

c\. Treasury will return funds to VA via the IPAC System. In-Force funds
will be recorded in Account 2025.10 (Corresponding FMS SGL Account #:
2116.9089) and Awards funds will be recorded in Account 4752.00
(Corresponding FMS SGL Account #: 6127.9089) or Account 1216.20
(Corresponding FMS SGL Account #: 1322.9089). Account 1216.20 can be
used in either instance.

d\. The Competitive Equality Banking Act (CEBA) of l987 permitted the
Treasury Department to cancel all outstanding checks dated prior to
October 1, l989. Treasury retained all the funds related to this mass
cancellation. VA\'s General Counsel ruled that when an insurance payee
is denied payment by a banking institution (presents an insurance check
dated prior to l0/1/89) that insurance funds NSLI, USGLI, VSLI, and VRI
cannot be charged for a second payment. Insurance funds VI&I and SDVI
are authorized to make replacement payments.

e\. Appropriation language permits the Compensation and Pension (C&P)
Appropriation (36X0102) to incur the cost and/or obligation of mass
canceled insurance checks for insurance funds NSLI, USGLI, VSLI, and
VRI. Payments to insurance payees related to mass cancellation will be
made from Veterans Insurance and Indemnities Appropriation
(VI&I/36X0120). Payment from VI&I will be charged to expense account
4772 with receivable Account 1238 being established against the C&P
Appropriation.

f\. At end-of-month, Finance activities will bill C&P Appropriation
(36X0102) at Hines Benefit Delivery Center for the amount in Account
1238 (Corresponding FMS SGL Account #: 1311.9089). Billing and
collection from Hines will be accomplished via Treasury\'s IPAC System.

g\. All Treasury checks issued after the mass cancellation date (October
1, 1989) will now be canceled automatically by Treasury after they are
12 months old. Funds will be returned to the VA via the GOALS System.
Finance will record returned checks via GOALS in the same manner as they
presently record In-Force and Awards returned checks and forward a copy
of GOALS listing to Insurance Activity for processing.

## **14. SF 1166, VOUCHER AND SCHEDULE OF PAYMENTS (TT 338)**

a\. SF 1166 is a disbursement voucher as well as a schedule of payments.
This form will be signed by a certifying officer attesting to the
correctness and propriety of payment and will also be signed by a
designated employee of the Accounting Section certifying as to the
availability of funds for disbursements.

b\. SF 1166 (ADP) is automatically generated for insurance payments
which are computed by the ADP system and for which cash voucher tapes
are processed and forwarded to the regional disbursing office.

\(1\) The system generated SF 1166 for insurance Awards is dated by the
ADP system. This date appears adjacent to the signature of the
Authorized Certifying Officer and, by agreement with the Treasury
Department, will be the date of the checks for all payments on such
vouchers. This date of certification should not be earlier than the
latest due date included in the voucher.

\(2\) The system also generates a SF 1166 for insurance In-Force
payments and an SF 1166 for cash surrenders and loans from a stand-alone
system. By agreement with the Treasury Department, checks are mailed;
electronic fund transfers are made, by the close of business the day
following receipt of certified tapes, provided such tapes are received
at the disbursing center before 5:00 p.m. (EST.)

\(3\) As soon as the system generated SF 1166 is verified for both,
Awards and In-Force payments, the certification is electronically
transmitted to the Treasury Regional Disbursing Center. The transmission
will be confirmed by simultaneously mailing a properly certified SF
1166, to the same office.

c\. SF 1166 will be manually prepared for all types of insurance
payments which for various reasons must be paid outside the ADP system.
The second copy of the SF 1166 will be used to support the preparation
of input documents upon which the accounting entries will be coded for
processing by the ADP system. The manually prepared schedules will show
a prefix \"I\" as part of the number assigned. Such insurance schedules
will be maintained in a separate file.

## **15. VAF 29-1610, TRANSFER WORKSHEET (INTERFUND/INTRAFUND)**

VAF 29-1610 is provided for initiating the transfer of funds from one
insurance fund to another and to accomplish adjustments within the same
fund. VAF 29-1610 will be used to support the preparation of SF 1081 for
transfers between funds and OF 1017G for adjustments within the same
fund.

## **16. VAF 4-1622, TRANSMITTAL LIST OF POSTING MEDIA AND REPORT OF DISTRIBUTION (TT 315)**

VAF 4-1622 is prepared by the Collections Unit for each deposit unit
that is received in the Accounting Section along with copies of SF 215
and will support the entries made in the general ledgers for
undistributed insurance collections.

## **17. VAF 4-4564, TRANSFER OF DISBURSING AUTHORITY (TTS 316 & 339)**

a\. VAF 4-4564 will be used to transfer disbursing authority for
insurance funds between VACO and the Insurance office, and will be
prepared in duplicate in accordance with the principles outlined in
Section D.1. A separate series of numbers commencing with number \"1\"
each fiscal year and prefixed by the station number will be assigned to
VAF 4-4564 as the \"Station Transfer No.\" The VAF 4-4564 may be
prepared to cover more than one fund, but draw and release actions may
not be accomplished on the same form. The amount will be shown in the
\"1st Qtr. Available\" column. For each amount shown, there will be
inserted in the description column the phrase \"INCREASE STATION CASH\"
or \"DECREASE STATION CASH\", whichever is applicable as related to the
station disbursing authority account.

b\. The duplicate VAF 4-4564 will be used to prepare the input documents
to update the general ledger accounts on the ADP system. The duplicate
copy will then be filed in the Accounting Section of the initiating
station. The original will be forwarded to the receiving station for
preparation of input and filing.

c\. VAF 4-4564 pertinent to insurance funds being transferred from the
Insurance office to VACO are emailed.

## **18. VAF 4579, RECEIVABLE TRANSACTIONS TALLY**

a\. A summary VAF 4579 and/or listing will be prepared as of the end of
the month, summarizing the information on the individual VAF 4579, after
such information has been verified with the subsidiary receivable
records maintained off-tape.

b\. The VAF 4579 and/or listing will be forwarded promptly to the
Accounting Section for verification with the general ledger control for
off-tape receivables. This form may be disposed of in accordance with VA
disposal bulletins after reconciliation is completed. Memorandum/listing
as required by Section J, paragraph 2 will be filed in the Accounting
Section to support receivable balance reported on the trial balance.

## **19. SF 5515, DEBIT VOUCHER (TT 317)**

a\. SF 5515 will be used by depositories to charge the accounts of the
U.S. Treasury for uncollectible items and collection charges for
processing foreign remittances.

b\. The original and duplicate copies will be retained by the
depositories. The triplicate and quadruplicate copies together with the
uncollectible item will be forwarded to the depositing station. When the
copies of the debit voucher are received in the Accounting Section, the
general ledger accounts will be adjusted.

## **20. VAF 9-5700, MONTHLY SUMMARY OF DEDUCTIONS FROM BENEFIT PAYMENTS FOR INSURANCE PURPOSES** 

a\. VAF 9-5700 will be used in reporting deductions, for premiums and
other insurance purposes, made from benefits due the insured.

b\. All deductions withheld for insurance purposes will be initially
deposited to the NSLI Fund (V) as undistributed. The application of the
undistributed amounts from the NSLI fund to the proper fund(s) is
accomplished by the ADP system.

c\. VAF 9-5700 will be used as a supporting document for the preparation
of SF 1081 to accomplish the transfer between funds.

# **SECTION F. SUBSIDIARY ACCOUNTS AND CONTROL RECORDS**

**1. GENERAL**

a\. Instructions outlined in this section govern the verification,
control and reconciliation of the basic subsidiary accounts and related
control records by the VBA Finance Division and Insurance Division at
the Insurance Center. The verification, control and reconciliation of
these general ledger accounts are of the utmost importance, since they
are the basis from which comprehensive financial statements are
prepared.

b\. Subsidiary accounts or records provide a further breakdown of
amounts reflected in the related control accounts of the general ledger.
The subsidiary records are comprised of individual cards, personal
computer listings or tape records which show the current status of
individual accounts.

c\. The Finance Division at the ROIC is responsible for the maintenance
of control records. All open items from the control ledger listings or
pending accounting documents must be reconciled with the control at any
convenient time during the month so as not to interfere with heavy
end-of-month workload. Control ledgers must be reconciled with the
applicable general ledger accounts at the end of each month.
Reconciliation documentation should be retained until audited by the
Inspector General, Office of Audit, and then disposed in accordance with
VA disposal directives.

d\. Postings to the general ledger accounts and the related control
records should be synchronized in order to facilitate the required
reconciliations.

e\. At end of each quarter, the Finance Division should prepare a
report, signed by the Finance Officer, summarizing the results of the
monthly reconciliations required in Section F, paragraph 2. The report
should address the following:

\(1\) Status of each monthly reconciliation which will be supported by
completed monthly reconciliation statements (VAF 24-467).

\(2\) Status of monthly cash reconciliations with Treasury, to the VBA
ORM Accounting Policy and Reporting Division (101/241B ).

\(3\) Status of suspense accounts, i.e., are there any unusual or old
uncleared items, and are balances being kept to a minimum.

\(4\) Status of monthly reviews of all general ledger account balances
to determine if they are reasonable and adequately supported with
documentation.

f\. The VBA ORM Accounting Policy and Reporting Division (101/241B) will
prepare a quarterly report summarizing the monthly reconciliations of
cash and insurance investments.

g\. The quarterly reconciliation status reports cited above will be
retained on site to support the annual financial statements required by
the Chief Financial Officers Act of l990.

**2. REQUIRED VERIFICATION**

The general ledger accounts and subsidiary records will be verified as
indicated in Figure F-1.

*NOTE: Handbook sections G, H, I, and J that follow describes the
ledgers and procedures used to control the accounts listed in Figure
F-1. The two-digit Inforce "ADP" number corresponds to the general
ledger insurance number.*

**Figure F-1. Required Verification**

+------------------------+------------------+--------------------------+
| **Account Number**     | **Description**  | **Subsidiary Records**   |
+========================+==================+==========================+
| 8_1142.00 Series       | Policy Loans     | Loan segment of the      |
|                        |                  | InForce master record.   |
| (ADP 01,02,03,04)      |                  |                          |
| (Corresponding FMS SGL |                  |                          |
| Account #: 1350.9089)  |                  |                          |
+------------------------+------------------+--------------------------+
| 8-1215.00 Series       | Receivables-Off  | Individual Accounts      |
| (Corresponding FMS SGL | Tape             | Receivable Record VA     |
| Account #: 1311.9089)  |                  | Form \[41103\],          |
|                        |                  | maintained by the        |
|                        |                  | Operations Section.      |
+------------------------+------------------+--------------------------+
| 8_1216.00              | Rece             | Copy (8) of SF 1184      |
| (Corresponding FMS SGL | ivables-Proceeds | retained in pending file |
| Account #: 1322.9089)  | due from         | in Accounting Section.   |
|                        | Treasury for     |                          |
|                        | available        |                          |
|                        | canceled checks. |                          |
+------------------------+------------------+--------------------------+
| 811224.00              | Recei            | Control Ledger           |
| (Corresponding FMS SGL | vables-Shortages | maintained in Accounting |
| Account #: 1311.9089)  |                  | Section.                 |
+------------------------+------------------+--------------------------+
| 8_1271.00 Series       | Policy Liens     | Lien segment of the      |
|                        |                  | InForce master record.   |
| (ADP 05,06,07,08)      |                  |                          |
| (Corresponding FMS SGL |                  |                          |
| Account #: 1311.9089)  |                  |                          |
+------------------------+------------------+--------------------------+
| 841272.00 Series       | Policy Liens     | Individual Lien Record   |
| (Corresponding FMS SGL | (Sec. 304)       | Card, VA Form 29-1696,   |
| Account #: 1311.9089)  |                  | maintained by the        |
|                        |                  | Insurance Division.      |
+------------------------+------------------+--------------------------+
| 841273.00              | Policy           | Individual Lien Record   |
| Series(Corresponding   | Liens-interest   | Card, VA Form 29-1696,   |
| FMS SGL Account #:     | Due (Sec. 304)   | maintained by the        |
| 1311.9089)             |                  | Insurance Division.      |
+------------------------+------------------+--------------------------+
| 851274.00 Series       | Policy Liens     | Individual Lien Record   |
| (Corresponding FMS SGL | (Sections 305    | Card, VA Form 29-1696,   |
| Account #: 1311.9089)  | and 306)         | maintained by the        |
|                        |                  | Insurance Division.      |
+------------------------+------------------+--------------------------+
| 8_1275.00              | Policy Liens-off | Individual Lien Record   |
| (Corresponding FMS SGL | Tape             | Card, VA Form 29-1696,   |
| Account #: 1311.9089)  |                  | maintained by the        |
|                        |                  | Insurance Division.      |
+------------------------+------------------+--------------------------+
| 8_2025.00 and          | Undelivered      | Liability control file   |
| Analytical Account     | Checks and       | in the In-Force system.  |
| 8_2025.10 (ADP 09)     | Payment Due      |                          |
| (Corresponding FMS SGL |                  |                          |
| Account #: 2116.9089)  |                  |                          |
+------------------------+------------------+--------------------------+
| 8_2032.00 Series (ADP  | Dividend Credits | Dividend credit and      |
| 10,11,12)              | and Deposits     | dividend deposit         |
| (Corresponding FMS SGL |                  | segments of the In-Force |
| Account #: 2404.9089)  |                  | master record.           |
+------------------------+------------------+--------------------------+
| 812034.00              | P                | Control ledger           |
| (Corresponding FMS SGL | ayables-Overages | maintained in Accounting |
| Account #: 2116.9089)  | allotments and   | Section.                 |
|                        | deductions       |                          |
+------------------------+------------------+--------------------------+
| 8_2063.00 (ADP 13)     | Matured          | Pending master record    |
| (Corresponding FMS SGL | Contracts        | (original Award          |
| Account #: 2116.9089)  | Payable-On Tape  | Category) in the         |
|                        |                  | Insurance Awards system  |
+------------------------+------------------+--------------------------+
| 8_2064.00 Series (ADP  | Unapplied        | Pending transaction file |
| 14, 15, 16, 17)        | Collections      | in the In-Force, system  |
| (Corresponding FMS SGL |                  |                          |
| Account #: 2323.9089)  |                  |                          |
+------------------------+------------------+--------------------------+
| 8_2065.00 Series (ADP  | Unassociated     | Individual Unassociated  |
| 18,19,20)              | Collections      | Transactions Control     |
| (Corresponding FMS SGL |                  | Card, VA Form 29-1675,   |
| Account #: 2323.9089)  |                  | maintained in the        |
|                        |                  | Insurance Division.      |
+------------------------+------------------+--------------------------+
| 8_2066.00              | Matured          | Individual Report of     |
| (Corresponding FMS SGL | Contracts        | Status for Settlement of |
| Account #: 2116.9089)  | Payable-Off Tape | Death Claims, VA Form    |
|                        |                  | 29-368d; Schedule of     |
|                        |                  | Canceled Checks,         |
|                        |                  | SF-1098; and delete      |
|                        |                  | Insurance Award Record   |
|                        |                  | Print Out, VA Form       |
|                        |                  | 4-456; and supporting    |
|                        |                  | documents maintained in  |
|                        |                  | the Accounting Section.  |
+------------------------+------------------+--------------------------+
| 8_3569.00 (ADP 38)     | Undistributed    | Undistributed Insurance  |
| (Corresponding FMS SGL | Insurance        | Collections Control      |
| Account #: 5501.9089)  | Collections      | Ledger maintained in the |
|                        |                  | Accounting Section.      |
+------------------------+------------------+--------------------------+
| 8_3571.00 (ADP 39)     | Miscellaneous    | Miscellaneous            |
| (Corresponding FMS SGL | Transaction      | Transaction Control.     |
| Account #: 5501.9089)  | Control          |                          |
+------------------------+------------------+--------------------------+
| 8_4501.00              | Master Record    | Master Record Change     |
| (Corresponding FMS SGL | Change Control   | Control Ledger           |
| Account #: 6152.9089)  |                  | maintained in the        |
|                        |                  | Accounting Section.      |
+------------------------+------------------+--------------------------+
| 8_4600.00              | Undistributed    | Report from run 251 and  |
| (Corresponding FMS SGL | Award            | system generated VA Form |
| Account #: 6152.9089)  | Disbursements    | SF 1166, both from the   |
|                        |                  | Insurance Awards system  |
|                        |                  | and supporting documents |
|                        |                  | maintained in the        |
|                        |                  | Accounting Section.      |
+------------------------+------------------+--------------------------+
| 8_4602.00              | Undistributed    | Report from run 251      |
| (Corresponding FMS SGL | Award Repayments | (Journals List)          |
| Account #: 6152.9089)  | (Disbursement    | Insurance Awards system  |
|                        | Adjustment)      | and supporting documents |
|                        |                  | maintained in the        |
|                        |                  | Accounting System.       |
+------------------------+------------------+--------------------------+
| 8_4669.00 (ADP 52)     | Undistributed    | Report from run 155 and  |
| (Corresponding FMS SGL | Insurance        | system generated VA Form |
| Account #: 6152.9089)  | Disbursements    | SF 1166, both from the   |
|                        |                  | In-Force system and      |
|                        |                  | supporting documents     |
|                        |                  | maintained in the        |
|                        |                  | Accounting Section.      |
+------------------------+------------------+--------------------------+
| 1025.00                | Inve             | This is a debit (asset)  |
|                        | stments-Treasury | account maintained by    |
|                        | Certificates     | fund to show amount      |
|                        |                  | invested in Treasury     |
|                        |                  | Certificates. (Central   |
|                        |                  | Office Only.)            |
+------------------------+------------------+--------------------------+

#  

# **SECTION G. INSURANCE AWARDS ADP SYSTEM CONTROLS**

**1. GENERAL**

a\. The purpose of this section is to outline the internal and external
controls and procedures used in the Insurance Awards ADP system by the
Finance and Insurance Divisions at the Insurance Center. The controls
are provided to make certain that system generated, as well as clerical
transactions which affect the award master records remain under control
until processing is completed and the required accounting is
accomplished.

b.  Certain accounting transactions are controlled by the use of contra
    or holding

accounts. Depending on the posting sequence these transactions remain

incomplete after the initial posting until the final entry is made
either by the

system or clerically. Transactions which affect the following accounts
are

controlled:

  ----------------------- ----------------------- -----------------------
  **Series**              **Account**             **Corresponding FMS SGL
                                                  Account**

  8_1227 series           Receivables-ADP         1311.9089

  8_4501                  Master Record Change    6152.9089
                          Control                 

  8_4600                  Undistributed Award     6152.9089
                          Disbursements           
  ----------------------- ----------------------- -----------------------

c\. All input to the Award system must be assigned a batch code
consisting of two characters; the first will be either alphabetic or
numeric (digits zero and one, and alphabetic I and O will not be used
because of their similarity) and the second must be alphabetic. Batches
will consist of approximately 50 items. Below is a table of the letters
used in the units position of the batch code assigned to each office
which are controlled by the Operations and Input Section and the purpose
for which the code is used. A complete list of batch codes may be found
in MP-6, Part III, Supplement No. 4.5.

**Units Position of Batch Code Purpose**

[Philadelphia]{.underline}

A\* Clerical insert or delete control

B\* Other Accounting documents

C Change of address

(includes other input file for the same file

number)

H VAFs 29-444 and 29-462

\* Controlled batch code.

*NOTE: Authorizing or control documents must accompany the input for
controlled batches to the individual responsible for assigning the batch
code to verify that proper supervisors have authorized the related
action. The control documents are then forwarded to the Accounting
Section.*

d\. File maintenance input with any of the following transaction types
(TTs), together with other related input, must be assigned controlled
batch codes (Figure G-1).

**Figure G-1. Controlled Batch Codes Required**

**[Type of Record Insert Delete Other]{.underline}**

Award Pending Master Record (APMR) 200 291 263

> 201 292 251 281
>
> 202 293 282, 283
>
> 203 262, 263

Award Master Record (AMR) 300 393 323

> 301 353
>
> 302
>
> 303

AMR Optional Segment: TDIP 304 394 324

: Withholding 305 395 325

> 355
>
> 365
>
> 385

\"V\"-Paid-up Addition 306 366

\"K\"-T&P Abeyance 306 366

*NOTE: TT 281 to change date of death; batch code must be
DB-Philadelphia.*

TT 282 and 283 when used to process a controlled item must have a
special batch code assigned.

e\. eThe Insurance Division authorizes and inputs the transactions into
the Insurance Awards system via VICTARS.

f\. Rejected file maintenance input which has been corrected and is
being reintroduced into the Award System must retain the original batch
code so the control document can be located.

g\. The accounting section prepares a monthly reconciliation of the
transactions pending at the end of the month for each control account.
The pending transactions may be maintained on a personal computer file
and a monthly memorandum will be forwarded to the Insurance Division
that lists all pending transactions that are more than 30 days old for
corrective action.

h\. Computer runs used in the Awards system to accomplish the processing
described in this Section are as follows. Detailed description of each
run may be found in MP-6, Part III, Supplement No. 4.1.

> Run 240 \...\...\...\...\...\...\...\...\...\..... Daily Updating
>
> Run 242\...\...\...\...\...\...\...\...\...\...\... Awards Reject List
>
> Run 250 \...\...\...\...\...\...\...\...\...\..... Processing and
> Dispersal
>
> Run 251 \...\...\...\...\...\...\...\...\...\..... General Ledger and
> Report
>
> Run 254 \...\...\...\...\...\...\...\...\...\..... Controlled
> Transaction List
>
> Run 270 \...\...\...\...\...\...\...\...\...\..... Monthly
> Reconciliation and Multipurpose

**2. MASTER RECORD CHANGE CONTROL LEDGER, GL ACCOUNT 8_4501.00**

a\. A Master Record Change Control Ledger will be maintained by the
Accounting Section for each Insurance Fund and the I&I Appropriation.
The purpose of these ledgers is to make sure that changes involving
payment or receipt transactions which originate outside the ADP system
are properly controlled. This ledger will also control accounting
transactions which are not completely processed by the ADP system but
which require clerical posting to complete the transaction. This control
involves the following types or actions:

\(1\) Changes to Matured Contracts Payable processed after the Award
Pending Master Record has been established, such as supplemental
dividend payments, miscellaneous credits and repayment of amounts due.

\(2\) Voucher cancellation of cash disbursements (SF 1098).

\(3\) Actions automatically processed by the Award system, such as the
insertion of a withholding segment for accounts receivable action.

b\. The control ledger may record all the accounting activity in Account
8_4501.00 (Corresponding FMS SGL Account #: 6152.9089) and may contain
the following columnar headings although offices have the discretion to
change this ledger's format:

(1) PDN (processing day number, if desired)

(2) Date of Entry

(3) Reference Number

(4) Run 251 Debits

(5) Run 251 Credits

(6) Other Debits

(7) Other Credits

(8) Balance

c\. Control of master record changes processed by the system is
initially established in the control ledger from the general ledger and
Daily Processing Report and posted as run 251 debits and credits.

d\. Control of master record changes originating outside the system is
established in the control ledger from the following documents:

\(1\) VAF 29-368d, OF 1017G, SF 1098 and Awards transactions (305, 395,
262, etc.) are input by the Insurance Division into the Awards system.
The SF 1098\'s, Schedule of Canceled Checks, are maintained by PDN in a
pending file. These forms are annotated and maintained in a pending
file. The pending documents are subsequently cleared by matching them to
the related transactions on the Controlled Transaction List (254 Run).
The amount of each entry will be verified and annotated on both the
control documents and the General Ledger Controlled Transaction List.
When all items on the control documents have been cleared and stamped
posted, the document is filed in a \"Processed\" file for use in the
monthly reconciliation of the MRC general ledger account. These
documents can also be maintained on a personal computer identifying item
by file number, source document and money amount.

\(2\) The accounting section prepares a monthly reconciliation of the
transactions pending at the end of the month for Account 8_4501.00
(Corresponding FMS SGL Account #: 6152.9089). The pending transactions
may be maintained on a personal computer file and a monthly memorandum
will be forwarded to the Insurance Division that lists all pending
transactions that are more than 30 days old for corrective action.

**3. MONTHLY RECONCILIATION OF ON-TAPE CONTROLLED ACCOUNTS 1227 and
2063**

a\. Summary control records are maintained on the Awards system for
Matured Contracts Payable-On Tape Account 2063 and Accounts
Receivable-On Tape Account 1227 withholding codes 01 through 10 and 17,
18, 19. Increases and decreases are accumulated and the balance is
updated on a daily basis. The monthly reconciliation and processing run
accumulates the related balances for these accounts on each individual
master and pending master record and reconciles the accumulated totals
with the summary control records. If the totals do not reconcile, an
out-of-balance condition is generated for corrective action. A
memorandum is prepared and forwarded to the operating element concerned
when adjustments to master records are necessary because of an
out-of-balance condition.

b\. If it is found that an out-of-balance was caused by the system, a
letter should be sent to the Philadelphia Systems Development Center,
outlining the details related to the condition and should be accompanied
by as much documentation as possible to assist in clarifying the
condition.

**4. UNDISTRIBUTED AWARD DISBURSEMENTS, G/L ACCOUNT 8_4600.00**

a\. The purpose of this account is to assure that payments computed by
the Insurance Awards system are charged to the various expense accounts;
that \"frozen foreign accounts\" are properly controlled; and that the
accumulated totals of all charges agree with the totals credited to the
disbursing authority accounts. This control account is credited only by
transactions automatically processed within the Insurance Awards system.
As each award payment is computed, the system automatically debits the
appropriate expense account and credits this control account. The debit
and credit totals accumulated in the Insurance Awards system\'s daily
processing run are automatically introduced into the Insurance General
Ledger ADP system.

b\. The Accounting Section receives the certified system generated VAF
SF 1166 described in Section E, paragraph 14. The totals shown on the
schedule as credits to the disbursing authority accounts are verified
with control accounts totals in the Insurance Awards system\'s
accounting report (run 251 report). If the totals are in agreement,
input is prepared and introduced into the Insurance General Ledger ADP
system to debit general ledger account 8_4600.00 (Corresponding FMS SGL
Account #: 6152.9089) and credit the disbursing authority accounts. If
not in agreement, the differences must be resolved immediately and
before the transmittal is made to the Treasury Regional Finance Center.

c\. The Insurance Awards system is designed to generate and pay all
\"frozen foreign\" accounts on the last processing day of the month
only. This control account is credited with the amount of payment for
each award. Therefore, there will be a difference in the processing run
totals credited to this account and shown on run 251, General Ledger
Journals List and the Schedule of Disbursements, SF 1166. The
differences must agree with the detailed listing of \"Frozen foreign\"
accounts prepared from the system generated output. If the differences
on the journals list agree with the totals of the list of frozen foreign
accounts, an OF 1017G is prepared to transfer the money from the fund to
liability account 2025.10 (Corresponding FMS SGL Account #: 2116.9089).

d\. At the end of each month, this account is included among other
similar accounts on the \"Zero Balance Account Report.\" All funds and
the I&I appropriation balances must be zero.

# **SECTION H. IN-FORCE INSURANCE ADP SYSTEM CONTROLS**

**1. GENERAL**

a\. The purpose of this section is to outline the internal and external
controls, and describe the ADP control procedures used in the Finance
Division and the Insurance Division at the Insurance Center for the
In-Force system.

b\. The In-Force Insurance system contains the records for all
Government life insurance policies that have not matured. The records in
this system are maintained and updated by the Insurance Division.
Detailed descriptions of this system and the records maintenance
procedures are outlined in the MP-6, Part II, and the M 29-3 manual
series.

c\. Certain file maintenance transactions are controlled either by
initial postings outside the system from various accounting documents or
by system generated output created for making offsetting entries outside
the in-force system. The particular types of controlled input are
discussed in detail in the following paragraphs. The accounts (Figure
H-1) which have controlled input are discussed in this section and in
section I:

**Figure H-1. Accounts with Controlled Input**

**General Ledger ADP Account**

  ---------------- ---------------------------------- --------------------
  **Account        **Account Title Number**           **Corresponding FMS
  Number**                                            SGL Account**

  8_1142.00        Policy Loans-Basic Account 01      1350.9089

  8_1271.00        Policy Liens-Basic Account 05      1311.9089

  8_2025.10        Undelivered Checks and Payments    2116.9089
                   Due- 09\                           
                   ADP Intersystem Transfers          

  8_2032.00        Dividend Credits and               2404.9089
                   Deposits-Basic Acct 10             

  8_2063.00        Matured Contracts Payable-On Tape  2116.9089
                   13                                 

  8_2064.00        Unapplied Collections-Basic        2323.9089
                   Account 14                         

  8_2065.00        Unassociated Collections 18, 19,   2323.9089
                   20 series                          

  8_2247.00        Accountability 21                  3310.9089

  8_3569.00        Undistributed Insurance            5501.9089
                   Collections 38                     

  8_3571.00        Miscellaneous Transaction Control  5501.9089
                   39                                 

  8_4217.00        Waivers-Premiums-Reimbursable 59   6726.9089

  8_4639.00        Face Amount-Unpaid Matured         6152.9
                   Contracts and 51\                  
                   Transferred Accounts               

  8_4669.00        Undistributed Insurance            6152.9
                   Disbursements 52                   
  ---------------- ---------------------------------- --------------------

\<I\<ADVANCED,20H45806.rpl\>\> Double - click here To display Figure
H-1. Accounts with Controlled Input \</D\>

d\. Input with accounting entries to ADP account 13, Matured Contracts
Payable-On (MCP-On) Tape, will always have B batch control codes, XB
(clerical) and CB (system generated) and will be input into the In-Force
system. Input to ADP account 38, Undistributed Insurance Collections
(UIC), will have a K batch control code. Input inserting a refund on the
pending transaction tape and input with accounting entries for ADP
accounts 09, 14, and certain transactions using ADP account 21 are
routed to the Internal Control Section. These items are reviewed and
special control batch codes are assigned, and input into the In-Force
system by the Insurance Division. Input using ADP accounts 18 and 20 is
prepared and assigned special batch codes by Miscellaneous Accounts
Sections, Insurance Division.

e\. Rejected file maintenance input that has been corrected and is being
reintroduced into the In-Force system will retain the original batch
code.

f\. The following paragraphs describe the various ADP control ledgers to
be maintained by the Accounting Section. The columnar headings shown are
the normal headings needed for the control ledgers. They may be varied
and arranged to meet local needs.

g\. Computer runs used in the In-Force system to accomplish the
processing discussed in this section are as follows. Detailed
descriptions of each run may be found in MP-6, Part II, Supplement No.
1.2.

(1) Run 070 - To provide assistance in reconciling on-tape controls

(2) Run 130 - Edit Merge

(3) Run 140 - Daily Update

(4) Run 150 - Daily Dispersal, Liability and MTC Accounting

(5) Run 155 - Reports and Controls

(6) Run 160 - Deduction Reconciliation

(7) Run 170 - Deduction Accounting

(8) Run 700 - Multi-Purpose Run

(9) Run 810 - File Segment Master Records List (Used for loan accruals,
    etc.)

(10) Run 820 - Miscellaneous Transaction Control

(11) Run MSA/GEAC - Accounting Runs

**2. UNDISTRIBUTED INSURANCE COLLECTIONS CONTROL LEDGER, G/L ACCOUNT
8[\_]{.underline}3569.00 (ADP ACCOUNT 38)**

a\. UIC control ledgers are maintained by the Accounting Section for
each fund and the appropriation. The purpose of the ledgers is to ensure
that all cash collection transactions are controlled and proper
accounting accomplished. Transactions involved in this control are:
resubmitted unassociated collections, interoffice credits for direct
payments that have been deposited by the transferring office, direct
remittance payments, and their related uncollectible check (debit)
items. UIC control ledgers for in-service allotment and deductions from
benefits (DFB) are covered separately in section F.

b\. The UIC control ledger may record all the accounting activity in
account 8_3569.00 (Corresponding FMS SGL Account #: 5501.9089),

(Corresponding FMS SGL Account #: 4620.4114) and may have the following
columnar headings, although offices have the discretion to change this
ledger format:

(1) Unit Number (if desired)

(2) Batch Number (if desired)

(3) Processing Day Number (if desired)

(4) Date of Entry

(5) Reference Number

(6) VAF 4-1622 Credit \* (if desired)

(7) Run 155 Report, Debit

(8) Run 155 Report, Credit

(9) Uncollectible Remittance Control Listing, Debit \*\* (if desired)

(10) Other, Debit

(11) Other, Credit

(12) Balance

\* *If desired, a column entitled \"Run 132B CR\" may be used when the
direct deposit totals line of the report agrees with the SF 215, Deposit
Ticket. Otherwise, a VAF 4-1622, Transmittal List of Posting Media and
Report of Distribution, should be prepared to accompany the run 132B
report.*

*\*\* This listing replaces VAF 9-1639, Recapitulation Sheet of VAF
9-348.*

c\. The direct remittance control is initially established in the UIC
ledger from VAF 4-1622, received from the Collections Section. Money
totals are posted as a \"Credit\" and VAF 4-1622 filed in a pending file
by processing day number. Totals for resubmitted unassociated collection
items are posted to the UIC ledger from the individual deposit ticket
that is supported by a VAF 4-1622 received from Collections Section.

d\. The General Ledger Totals Journal List (155 run) is viewed online.
The debit totals to general ledger account 8_3569.00 (Corresponding FMS
SGL Account #: 5501.9089) (Corresponding FMS SGL Account #: 4620.4114)
series are posted to the UIC control ledger and must be reconciled with
the credit totals posted to the UIC control ledger from VAF 4-1622 for
the respective processing day number. VAF 4-1622 should, if in
agreement, be annotated and placed in the processed file.

e\. Uncollectible check (debit vouchers) control is initially
established in the UIC control ledgers from the Uncollectible Remittance
Control Listings. Money totals are posted as debits and the URCL\'s
(Uncollectible Remittance Control Listings) are filed in a pending file
by K batch code. If the original transaction is not processed
automatically by the system, clerical input required to process the
action must carry the K batch code originally assigned. When the GL/TL
(General Ledger Transaction List) is received in the Accounting Section,
it will contain among other items, debit transactions (system generated
or clerically prepared input) showing a credit entry to 8_3569.00
(Corresponding FMS SGL Account #: 5501.9089) (Corresponding FMS SGL
Account #: 4620.4114). Each of these transactions will be checked
against the related items on the Uncollectible Remittance Control
Listings in the pending K batch file. The GL/TL will be annotated to
indicate that it has been posted. An annotation will be made on the URCL
to show the items that have been cleared and the processing day number.
The balance of the items should remain open on the URCL for subsequent
clearance or necessary follow-up.

f\. The Accounting Section prepares a monthly reconciliation of the
transactions pending at the end of the month for account 8_3569.00
(Corresponding FMS SGL Account #: 5501.9089), (Corresponding FMS SGL
Account #: 4620.4114). The pending transactions may be maintained on a
personal computer file, and a monthly memorandum will be forwarded to
the Insurance Division that list all pending transactions that are more
than 30 days old for corrective action.

**3. UNDISTRIBUTED INSURANCE DISBURSEMENTS CONTROL LEDGER, G/L
8[\_]{.underline}4669.00 (ADP ACCOUNT 52)**

a\. An Undistributed Insurance Disbursements (UID) control ledger is
maintained in the Accounting Section for each fund and the
appropriation. The purpose of the Control Ledger is to ensure that all
cash disbursements which affect the In-force master record file have the
proper accounting accomplished. The control ledgers will record all the
accounting activity in account 8_4669.00 (Corresponding FMS SGL Account
#: 6152.9089) and may have the following columnar headings:

(1) Batch Control Code

(2) Processing Day Number (if desired)

(3) Date of Entry

(4) Reference Number

(5) SF 1166 Debit (if desired)

(6) Run 155 Report General Ledger Account 8_4669.00, Debit

(7) Run 155 Report General Ledger Account 8_4669.00, Credit

(8) Other, Debit

(9) Other, Credit

(10) Balance

b\. The control ledgers involve the following types of transactions:

(1) Automatic disbursements processed by the In-Force system

\(2\) Disbursements processed outside the In-Force system

c\. Control of cash disbursements made automatically within the system
is initially established in the control ledgers from the General Ledger
Accounts Controls report (155 run) by posting the totals of account
8_4669.00 (Corresponding FMS SGL Account #: 6152.9089) to the UID
ledger. The totals shown on the system generated SF 1166 (ADP), Voucher
and Schedule of Payments, are posted to the UID ledgers as debits. The
difference between the credits to account 8_4669.00 (Corresponding FMS
SGL Account #: 6152.9089) and the totals of the SF 1166 (ADP) represent
the pending transactions.

d\. Control of cash disbursements originating outside the In-Force
system is initially established in the UID Control Ledgers from SF 1166
received from the Insurance Division, Internal Controls Section after
approval from the Insurance Division by posting the totals as \"SF 1166
Debits.\" All input received with the SF 1166 is assigned B or S
batches. The SF 1166 is annotated with the assigned batch code and filed
in a pending file. The Accounting Section does not assign batch numbers
and pending items are maintained on personal computers.

e\. The GL/TL (General Ledger Transaction List) is received daily and
contains the identification of each transaction which has an entry to
the ADP account 52 (UID). Each of these transactions will be verified
with the amount on the proper control document and both the control
document and the GL/TL will be annotated to indicate that they have been
posted. When all the items on the control document have been cleared,
the document will be filed in a processed file.

f\. The Accounting Section prepares a monthly reconciliation of the
transactions pending at the end of the month for account 8_4669.00
(Corresponding FMS SGL Account #: 6152.9089). The pending transactions
may be maintained on a personal computer file, and a monthly memorandum
will be forwarded to the Insurance Division that list all pending
transactions that are more than 30 days old for corrective action.

**4. UNASSOCIATED COLLECTIONS CONTROL LEDGER, G/L ACCOUNT
8[\_]{.underline}2065.00 SERIES (ADP ACCOUNTS 18, 19, 20)**

a\. The Accounting Section will establish and maintain a control ledger
for each Fund and the Appropriation for unassociated transactions. These
unassociated items will consist of collections, in-service allotment
payments, and deduction from VA benefit payments which are not
associated with a master record in the daily ADP processing and pending
transactions in excess of 10 for a single record.

b\. The Insurance Division will maintain pending transactions in excess
of 10 by a file number digit control and identify them as \"Excess of
Ten Pendings.\"

c\. Flow charts for BDC processing of unassociated transactions are
contained in MP-6, Pt. II, Supp. No. 1.2, Chapter 1, Figure 101.F5 and
101.F32b through 101.F32j.

d\. The unassociated collections control ledger will record all the
accounting activity in account 8_2065.00 (Corresponding FMS SGL Account
#: 2323.9089) and may have the following columnar headings:

(1) Processing Day Number (if desired)

(2) Date of Entry

(3) Reference Number

(4) Run 155 File Maintenance, Debits (8_2065.90) - Corresponding FMS SGL
    Account #: 2323.9089

(5) Run 154 Cash, Debits (8_2065.20) - Corresponding FMS SGL Account #:
    2323.9089

(6) Run 155 Cash, Credits (8_2065.20) - Corresponding FMS SGL Account #:
    2323.9089

(7) Run 155 Excess of Ten (8_2065.30) Credit (if desired) -
    Corresponding FMS SGL Account #: 2323.9089

(8) Other, Debits (8_2065.30, etc.) \* - Corresponding FMS SGL Account
    #: 2323.9089

(9) Other, Credits (8_2065.90, etc.) - Corresponding FMS SGL Account #:
    2323.9089

(10) Transfer, Debits/Credits (8_2065.00) - Corresponding FMS SGL
     Account #: 2323.9089

(11) Balance

*\* When ADP account 18 is used on TT 008 (see below).*

e\. Each processing day the Accounting Section receives the General
Ledger Accounts Controls report (155 run). The totals in the 8_2065.00
(Corresponding FMS SGL Account #: 2323.9089) series of accounts will be
posted to the control ledger.

f\. When unassociated transactions are related with certain underwriting
actions, such as RH application, it is sometimes necessary that an
interfund transfer be made. TT 008 will be used by the Insurance
Division to insert the money amount on tape by debiting ADP account 18
(8_2065.20) (Corresponding FMS SGL Account #: 2323.9089) for the fund in
which the money was deposited and crediting ADP account 15 (8_2064.20)
(Corresponding FMS SGL Account #: 2323.9089) for the fund in which it is
to be applied. The unassociated transaction control card is disposed of
under batch code \"G\" by Miscellaneous Accounts, Insurance Division.
The system will imprint the debit to ADP account 18 on the GL/TL (155
run) for control purposes.

g\. For each processing day the Accounting Section receives from the ITC
the \"no-hit\" unassociated transactions (ALPHA listing) and an excess
of 10 listings. The money totals on these lists must be reconciled with
the postings for the related processing day number which have been made
to the control ledger. The ALPHA listing also contains allotment/DFB
transactions which will be controlled by item count only. Money controls
for allotment/DFB will be maintained on the \"Allotment DFB\" control
tapes covered in section K.

h\. Unassociated transactions that effect premiums are input into the
In-Force system by the Insurance Division.

\(1\) Transferring Office

\(a\) The unassociated items will be processed by the BDC and listed.

\(b\) The listing of items to be transferred is forwarded to the
Accounting Section where an administrative voucher number in the 01
series is assigned and VAF 1033, Interoffice Transfer Voucher, is
prepared.

\(c\) A debit posting is made to the control ledger. The original and
two copies of VAF 1033 are forwarded to the Accounting Section for
additional processing.

[]{.mark}

\(2\) Receiving Office

\(a\) After posting to the general ledger accounts, copy two of VAF
1033; VAFs 29-1675, Unassociated Transaction Control Card, and VAF
29-1675a, Unassociated Transaction Work Card, with attachments; and
copies 3 and 4 of the transfer listing are forwarded to the Insurance
Division maintaining the unassociated control cards.

\(b\) The Insurance Division maintaining the unassociated control cards
will prepare transmittal sheets in duplicate. VAF 29-1675 and the
original transmittal sheet will be forwarded to the BDC for processing.
A copy of the transmittal will be maintained in the pending file with
all other related material.

\(c\) Upon receipt of the new VAFs 29-1675 and listing, the totals will
be verified with copy 2 of the VAF 1033. Post to the control ledger.

\(d\) The original VAF 29-1675 \"transferred-in\" will be filed in the
unassociated balance adjustment file in the BDC. Forward the
unassociated items with copy 3 of the transfer listing to Miscellaneous
Accounts, Insurance Division.

i\. The Accounting Section will receive a Debit Voucher from the
Insurance Division and then forward a debit voucher advice with any
attachments to the Miscellaneous Accounts, Insurance Division for
further action. The Miscellaneous Accounts activity will process the
debit vouchers and advice the Finance Division to apply them to
Unassociated Accounts account 8_2065.00 (Corresponding FMS SGL Account
#: 2323.9089).

j\. Input into the In-Force system is prepared by the Insurance Division
to process excess of 10 pending transactions in the daily file
maintenance runs. The Accounting Section receives the debit totals to
account 8_2065.90 (Corresponding FMS SGL Account #: 2323.9089) and then
it is posted to the Control Ledger.

k\. Whenever there are excess of ten or other similar off-tape money
transactions to be processed for an account that is not on the In-Force
system, the insurance policy account will be reviewed to determine the
proper status of the account.

l\. A daily GL/TL (155 run) list the debit entries to the In-Force
account 2065.90(Corresponding FMS SGL Account #: 2323.9089), which will
be checked against the pending transaction control lists. The amount in
the transaction processed will be verified with the amount on the
control document. If in agreement, both the control document and the
GL/TL will be annotated to indicate that it has been posted. When all
the items on the control document have been cleared, the document will
be filed in a processed file.

m\. The Accounting Section prepares a monthly reconciliation of the
transactions pending at the end of the month for account 8_2065.00
(Corresponding FMS SGL Account #: 2323.9089). The pending transactions
may be maintained on a personal computer file and a monthly memorandum
will be forwarded to the Insurance Division that lists all pending
transactions that are more than 30 days old for corrective action.

**5. UNDELIVERED CHECKS AND PAYMENTS DUE-ADP INTERSYSTEM TRANSFERS G/L
ACCOUNT 8_2025.10 (ADP ACCOUNT 09)**

a\. Account 8_2025.10 (Corresponding FMS SGL Account #: 2116.9089)

controls the transfer of liabilities between the daily processing run
and the daily Dispersal, Liability and Miscellaneous Transaction Control
(MTC) accounting run. This run, among other actions, inserts and/or
deletes records from the Liability Master Record Tape File by processing
liability transactions from the daily processing run; increases and
decreases the liability tape summary control balances; generates
transactions to update the liability account 8_2025.00 (Corresponding
FMS SGL Account #: 2116.9089) and produces the necessary accounting
input tape for the MSA/GEAC general ledger system.

b\. Instructions covering the preparation of input for processing
liability transactions in the In-Force system are outlined in MP-6, Pt.
II, Supplement No. 2.1 section 128.00. Instructions for processing
returned checks from the Awards system are outlined in MP-4, Pt. IV and
MP-6, Pt. III.

c\. The most common types of actions which affect this control account
are:

\(1\) Computer generated disbursements automatically credit this account
when a cash disbursement is being processed and the master record
indicates returned mail or pending disbursement. The credit entry is
automatically cleared when the generated data is inserted on the
liability master control tape.

\(2\) Miscellaneous payments due insurance award beneficiaries which
cannot be paid for various reasons, such as no claims received, or lack
of a good address. These miscellaneous payments remain due after the
face amount of the policy has been paid. The award liabilities
established for these payments will not be automatically generated or
disbursed by the system.

\(3\) If a liability item is to be transferred to an offset account,
file maintenance input must be prepared to delete the record from the
liability master control tape. The debit entry to the In-Force control
account manually recorded from the related accounting source document
(OF 1017G,) is cleared by a credit entry generated when the item is
deleted from the liability master control tape.

d\. Items which are refunded automatically or disbursements made
off-tape should not be controlled by the use of the In-Force control
account 8_2025.10 (Corresponding FMS SGL Account #: 2116.9089). Such
actions will be controlled by use of the Undistributed Insurance
Disbursement Account 8_4669.00 (Corresponding FMS SGL Account #:
6152.9089).

e\. Miscellaneous payments due insurance award beneficiaries will be
controlled as follows:

\(1\) There will be only one record for each name and only one amount
will be shown.

\(2\) The object code for all award liabilities will be code \"7\".

\(3\) Account 2066 (Corresponding FMS SGL Account #: 2116.9089). will be
debited and account 2025.10 (Corresponding FMS SGL Account #: 2116.9089)
will be credited when information is received from the Operations
Section that a payment cannot be made. Input will be prepared, TT 036,
to debit ADP account 09.

\(4\) When information is received that a miscellaneous item cannot be
vouchered for payment, the document will debit expense account and
credit account 2025.10 (Corresponding FMS SGL Account #: 2116.9089).
Input will be prepared, TT 036 to debit ADP account 09.

\(5\) If it becomes necessary to change the amount of a liability on an
existing record, input TT 034 will be prepared indicating the amount to
be added or subtracted.

\(6\) When a document is received to pay an amount for which a liability
was established, it will debit account 2025.10 (Corresponding FMS SGL
Account #: 2116.9089) and credit account 1012.03 (Corresponding FMS SGL
Account #: 1010.9089). Input will be prepared, TT 035, to credit ADP
account 09 and delete the liability master record.

\(7\) If the full amount is to be paid, \"00\" will be entered in the
record number block. If only a partial amount is to be paid, prepare
input, TT 034, to credit ADP account 09 for the amount being paid. This
will reduce the liability amount on the master record. Enter the record
number of the liability master record that is being changed in the
record number block on the input card.

f\. The Accounting Section will establish an Undelivered Check and
Payment Due Control Ledger for each Fund and the Appropriation. The
ledger will record all the accounting activity in account 8_2025.10
(Corresponding FMS SGL Account #: 2116.9089) and may have the following
columnar identification:

(1) Date of Entry

(2) Reference Number

(3) Run 155, Debits (G/L. Account 8_2025.10) - Corresponding FMS SGL
    Account #: 2116.9089

(4) Run 155, Credits (G/L. Account 8_2025.10) - Corresponding FMS SGL
    Account #: 2116.9089

(5) Other, Debits

(6) Other, Credits

(7) Balance

g\. The totals for control account 8_2025.10 (Corresponding FMS SGL
Account #: 2116.9089) as shown on the GLTJL (General Ledger Totals
Journal List, 155 run) will be recorded as \"Run 155 Debits\" or \"Run
155 Credits\" in the control ledger. Entries made from, SF 1098, SF
1185, or other accounting source documents will be recorded as \"Other
debits\" or \"Other credits\".

h\. When the GL/TL (155 run) is received from the BDC each transaction
which shows an entry to ADP No. 09 (8_2025.10) will be checked against
the related pending document. If the amount on the GL/TL and the pending
document agree both the pending control document and the GL/TL will be
annotated to indicate that it has been posted. When all items on the
GL/TL are cleared, the list will be filed in a processed file for use in
the monthly reconciliation.

i\. The Accounting Section prepares a monthly reconciliation of the
transactions pending at the end of the month for account 8_2025.10
(Corresponding FMS SGL Account #: 2116.9089). The pending transactions
may be maintained on a personal computer file and a monthly memorandum
will be forwarded to the Insurance Division that lists all pending
transactions that are more than 30 days old for corrective action.

**6. LOANS, LIENS, DIVIDEND CREDITS AND DEPOSITS CONTROL**

a\. The policy loan, lien, and dividend credits and deposits account
balances are controlled by their respective general ledger accounts:

(1) Policy Loans: 8_1142.00 series - Corresponding FMS SGL Account #:
    1350.9089

(2) Policy Liens: 8_1271.00 series - Corresponding FMS SGL Account #:
    1311.9089

(3) Dividend Credits and Deposits: 8_2032.00 series - Corresponding FMS
    SGL Account #: 2404.9089

b\. The accumulated interest balances for these accounts are controlled
on tape in memorandum accounts that are not supported by general
balances. On the anniversary for each loan, lien or dividend balance the
accumulated interest is capitalized into the balance on the respective
policy.

c\. File maintenance transactions which effect basic loan, lien or
dividend credit/deposit accounts will be assigned \"B\" batch codes or
miscellaneous batch codes. When the input is processed the transaction
will be listed on the General Ledger Transaction List (155 run).

d\. On-tape controlled loan, lien, and dividend credit/deposit
transactions are also reconciled monthly by the controlled account
reconciliation (155 run).

**7. MISCELLANEOUS TRANSACTION CONTROL G/L ACCOUNT 8_3571.00 (ADP
ACCOUNT 39)**

a\. The MTC account controls two or more interrelated file maintenance
transactions using general ledger accounting entries in the In-Force
system. The Insurance Division inputs the transactions into the system,
which sometimes results in an out of balance. This balance will remain
until the adjustment transaction to account 3571 is completed by the
Accounting Section.

b\. The following are typical examples showing how the MTC control is
used:

\(1\) The MTC account on manually prepared file maintenance input is
edited for an out-of-balance condition by file number. When an
out-of-balance is found, a MTC reject is created.

\(2\) A payment of \$12 has been established as a pending posting
transaction on the Pending Transaction Tape. It has been determined that
the money should be applied \$7 to premiums and \$5 to the loan. The
file maintenance transactions and the general ledger accounting which
are necessary to accomplish this are shown below.

**Premium Segment Input Card**

Debit - Miscellaneous Transaction Control\...\...\...\...\...\$7

Credit -
Premium-Offsets\...\...\...\...\...\...\...\...\...\...\...\...\...\...\$7

**Optional Segment Input Card**

Debit - Miscellaneous Transaction Control \...\...\...\.....\$5

Credit - Policy
Loans-Offsets\...\...\...\...\...\...\...\...\...\...\...\....\$5

**Pending Transaction Input Card-delete**

Debit - Unapplied Insurance Collections\...\...\...\...\.....\$12

Credit - Miscellaneous Transaction Control\...\...\...\...\$12

*NOTE: If all of the above transactions are processed, the miscellaneous
transaction control account will be equal and the account will be in
balance. If the first two are processed and the last is rejected, the
Miscellaneous Transaction Control account will show a debit balance of
\$12.00. This balance will remain until the rejected transaction is
reintroduced into the system and processed.*

*NOTE: Transactions rejected from a previous day number which have been
corrected and are being reintroduced are coded with appropriate
notations in the file prefix to bypass the MTC edits.*

c\. The Miscellaneous Transaction Control (MTC) account is controlled
and maintained on tape. The MTC record tape file (run 150) is updated by
all processed transactions which affect the MTC account. New MTC control
records are established for each master record when file maintenance
transaction postings to the MTC account are not equal. Existing MTC
control records are deleted from the tape when file maintenance
transactions are processed which balance the MTC control records. If
there are existing MTC control records, and file maintenance transaction
postings to the MTC account are processed without balancing the MTC
account, the control record is adjusted and updated accordingly.

d\. At the end of each month, the MTC control record tape (run 824) is
processed and all MTC control records are listed. The listings are then
forwarded to the proper operating elements for processing. VARO&IC
Philadelphia views this report via computer program.

\(1\) All control records which have been on tape for more than 30 days
(based on the date of the listing and Posting Day Number (PDN) on which
the MTC account became out-of-balance in the In-Force system) will be
analyzed to determine why the out of balance conditions have not been
corrected. The necessary file maintenance transactions will be prepared
to bring the account into balance.

\(2\) There are some out of balance conditions which cannot be corrected
by the use of file maintenance transactions for processing the daily
update. An example is where a master record no longer exists on the
master record tape file. Another example is where money is transferred
from one master record to another and the transfer is made through the
MTC account. This causes MTC control records to be established for both
master records. To delete these control records, the Insurance Division
forwards a FL 29-652 to the Finance Division explaining the action
required to delete the MTC control record from tape. The Finance
Division prepares file maintenance transactions on VAF 24-5966, MTC
Control Record Input Code Sheet-ADP, for processing in the next
miscellaneous transaction control run and makes the necessary
adjustments in the general ledger accounts. VARO&IC Philadelphia
performs this task via computer program.

\(3\) The Finance Division will reconcile the MTC control record totals
shown on the grand total report with the general ledger account balances
at the end of each month.

**8. TRANSFER OF FUNDS**

a\. Interfund Transfers On-Tape Records. For interfund transfers for
transactions processed in the daily update or deduction, the Accounting
Section runs are accomplished automatically in the In-Force system.
Account 8_3569.00 (Corresponding FMS SGL Account #: 5501.9089),
(Corresponding FMS SGL Account #: 4620.4114) series is debited and
8_1012.01 (Corresponding FMS SGL Account #: 1010.9089) is credited for
the fund or appropriation from which the transfer is made. Account
8_1012.01 (Corresponding FMS SGL Account #: 1010.9089) is debited and
the premium, loan or lien cash collection account (.02) is credited for
the receiving fund or appropriation. Since transfers between \"J\",
\"JR\", and \"JS\" segments are transfers within the same fund, account
8_1012.00 would be used in lieu of account 8_1012.01.

b\. Interfund Transfer from On-Tape to Off-Tape Records. Transactions
which require interfund transfers of money between on-tape and off-tape
records are controlled through the undistributed insurance disbursements
accounts. File maintenance input records which are prepared to
accomplish these transfers are forwarded to the Finance Division
together with VAF 29-1610, Transfer Worksheet, where they are scheduled
on SF 1081, Voucher and Schedule of Withdrawals and Credits.

c\. Intrafund Transfers from On-Tape Records to Off-Tape Records.
Transactions which require the transfer of money between on-tape and
off-tape records and the fund or appropriation is the same are
controlled through the undistributed insurance disbursements accounts.
File maintenance input prepared to make these transfer, are forwarded to
the Finance Division together with VAF 29-1610, Transfer Worksheet,
where they are summarized and scheduled on OF 1017G, Journal Vouchers.

d\. Intrafund Transfer-Pending Transactions. The Insurance Division
Internal Control reviews all input and related material when suspense
amounts are located for an account converted to tape. The Internal
Control reviews and verifies these documents, and, if in order, inserts
a special 4T batch code on the input and releases to be input into the
In-Force system. After the transactions are processed, the Finance
Division will prepare a OF 1017G to correct the accountability account.
The amount of the adjustment will be determined by the amount shown as a
credit to account 8_2064.00 (Corresponding FMS SGL Account #:
2323.9089), Unapplied Collections-Basic Account, on the General Ledger
Totals Journal List.

e\. Transfers for Reimbursable Premium Waivers (G/L Accounts 814217.00
(Corresponding FMS SGL Account #: 6726.9089) and 854217.00, ADP Account
59)

\(1\) Premiums waived under section 712d (38 USC) for NSLI V policies
and section 781 (38 USC) for USGLI are reimbursable from the I&I
appropriation. At the end of each month the Finance Division will
prepare a Journal Voucher to transfer from the I&I appropriation to the
NSLI or USGLI fund the amount of reimbursable premiums which have been
waived during the month. The amount involved pertains to life premiums
only. Premiums waived under the total disability provisions of NSLI and
USGLI policies are not reimbursable; therefore, there is no control
maintained over such waivers. However, premiums waived for disability on
USGLI policies issued under Endowment at age 96 are under subsidiary
control for the total premium.

\(2\) Premiums waived under section 712d (NSLI \"V\") are
\"automatically reimbursable.\" The policies in force under this section
are not entitled to dividends (non-participating). The reimbursement for
the cost of premiums waived will be limited to the gross premium less
the amount of dividend which would have been payable had the policy not
been under section 712d waiver.

*NOTE: When these accounts are updated, the In-Force system
automatically debits account 8_4217.00 (Corresponding FMS SGL Account #:
6726.9089). (ADP account 59) and credits account 8_3561.3 (Corresponding
FMS SGL Account #: 5500.9089). (ADP account 32). As these transactions
are processed they are printed on the GL/TL to provide control
information. The Finance Division will establish appropriate controls to
identify each account requiring an adjustment for which premiums are
waived. At the end of the month the Finance Division will calculate the
deductions from the gross premiums and prepare a journal voucher to make
the required accounting entries. Until such time that dividend rate
tables are published each year, the rates for settlement dividends will
be used.*

\(3\) The MSA/GEAC General Ledger System automatically accumulates the
daily difference between \"Waivers-Premiums-Reimbursable\" and
\"Transfers from I&I Appropriation-Premiums Waived for Disability\",
accounts 8_4217.00 (Corresponding FMS SGL Account #: 6726.9089) and
8_3884.00 (Corresponding FMS SGL Account #: 5500.9089) and includes it
on the daily cross foot report. At the end of the month (after EOM
Pass 1) the Accounting Section will prepare a journal voucher to
transfer the difference to the applicable funds.

\(4\) After the above journal voucher is posted by the MSA/GEAC General
Ledger system, the accumulated general ledger balances in 8_4217.00
(Corresponding FMS SGL Account #: 6726.9089) and 8_3884.00
(Corresponding FMS SGL Account #: 5500.9089) should be equal. The system
will continue accumulating the differences between these two accounts
for the next month\'s adjustment action.

**9. RECONCILIATION OF ON-TAPE CONTROLLED ACCOUNT RECORDS**

a\. On-Tape controlled general ledger accounts which are reconciled by
the In-Force system include Policy Loans (8_1142.00) (Corresponding FMS
SGL Account #: 1350.9089); Policy Liens (8_1271.00) (Corresponding FMS
SGL Account #: 1311.9089); Dividend Credits and Deposits (8_2032.00)
(Corresponding FMS SGL Account #: 2404.9089). , and related accumulated
interest; and Unapplied Collections (8_2064.00) (Corresponding FMS SGL
Account #: 2323.9089).

b\. File segment totals of on-tape loan, lien and dividend
credit/deposit record balances and their related accumulated interest
balances, are carried "on-tape" in the summary control records at the
end of each master record file segment. The daily processing updates
these summary record balances using the general ledger totals
accumulated during the processing of master records. When file
maintenance transactions are processed against loan, lien, and dividend
credit/deposit records, program controls and edits are provided to
assure the amounts which are accumulated as general ledger entries are
in exact agreement with the changes that are made in the balances
carried in the master records. For example, if a file maintenance
transaction is being processed which will reduce the loan record
balance, the program will edit the transaction to ensure that a general
ledger account balance will always be in balance with the summary
control record totals.

\(1\) Monthly, the controlled accounts reconciliation run reconciles the
master record controlled account balances with the on-tape summary
control record balances. Individual subsidiary record balances are
accumulated by file segment and grand totals. The program processing
compares the accumulated file segment totals with the file segment
summary control record totals. If any totals do not reconcile, the file
segment is rerun and individual balances listed and printed for the
controlled account or accounts which do not reconcile. The master record
file which was used for the previous monthly reconciliation is also
processed and the individual balances listed and printed for the non
reconciling accounts. The previous month\'s master record files are
always retained until the subsequent month\'s reconciliation is
completed.

\(2\) The Finance Division receives the run totals report from the ITC
(Information Technology Center). If there are any out-of-balance
segments, the current month and the previous month listings are also
received. The one listing together with the transaction lists which were
processed during the month are used to reconcile the out-of-balance
segments manually and to determine the reason for the out-of-balance
condition.

\(a\) General ledger account adjustments which are necessary as a result
of the reconciliation are made by journal voucher. The journal voucher
must show a complete explanation of the adjustment.

\(b\) Memorandums are prepared and forwarded to the Insurance Division
when adjustments to master records are necessary because of an
out-of-balance condition.

\(c\) Memorandums are prepared and forwarded to the ITC, advising the
reasons for an out-of-balance condition so that program adjustments and
edits may be made to prevent the out-of-balance conditions from
recurring.

\(3\) After the listings and reports have been reconciled and any
necessary general ledger account adjustments made, the grand total
amounts are reconciled with the general ledger account balances.

c\. Totals (by fund/appropriation) of unapplied collections (pending
transactions) are carried "on tape" in the summary control records which
are at the end of each pending transaction file segment. These totals
are updated daily, using the unapplied collection general ledger totals
which were accumulated during the processing and pending transactions.
Program controls and edits are also provided to ensure that the amounts
which are accumulated in the unapplied collections general ledger
accounts are in agreement with the changes that are made in the pending
transaction amounts.

\(1\) Pending transaction total amounts are accumulated and reconciled
with the file segment totals in the summary records. If out-of-balance
conditions exist in a file segment, action is taken immediately by the
ITC to notify the Finance Division. The master file is then processed by
the ITC to bring the file summaries and master record balances into
agreement before processing input for the next processing day number.
Since these records are reconciled daily, the out-of-balance must have
occurred in the previous day\'s processing. The transaction list from
the previous day\'s processing will be used to reconcile the
out-of-balance using the transaction list; printout listings of the
pending transaction files will be used as input on the previous day; and
the current pending transaction file will be requested from the ITC for
use in reconciling the out-of-balance condition.

\(2\) At the end of each month, the balances of the unapplied
collections (G/L account 8_2064.00 (Corresponding FMS SGL Account #:
2323.9089) series) are reconciled with the unapplied insurance
collection balances shown on the controlled accounts totals section of
the run totals report.

# **SECTION I. MATURED CONTRACTS PAYABLE CONTROL**

**1. GENERAL**

Matured Contracts Payable (MCP) is a liability account maintained by VA
to show amounts due beneficiaries and insurers for matured policies.
This liability is controlled by two general ledger accounts 8_2063.00
(Corresponding FMS SGL Account #: 2116.9089) (MCP on-tape) and 8_2066.00
(Corresponding FMS SGL Account #: 2116.9089) (MCP off-tape). The
accounts are used to control the following types of actions:

a\. Establishment of the liability.

b\. Control the movement of settlement data between the Insurance
In-Force and Awards ADP systems.

> c\. To provide a means of follow-up on unpaid claims.

**2. PROCESSING MATURED CONTRACTS**

The Insurance Division inputs the In-Force system to generate settlement
information and establish the liability for amounts to be paid on each
policy in force at the time of maturity. The input is assigned a special
\"B\" batch code and input into the In-Force system. The processed input
will generate the following actions:

a\. The necessary accounting entries to establish the MCP liability and
adjusts the affected general ledger accounts.

b\. Output to print the identification and control information on the
In-Force system\'s General Ledger Transaction List (155 run) for each
account which affects matured contracts payable.

c\. Output which is used by the Awards ADP system to establish
automatically an award pending master record.

d\. Establish the MCP summary controls in the Insurance Awards system.

**3. CHANGES TO MATURED CONTRACTS PAYABLE**

a\. Additional information may be received concerning a matured policy
which will either increase or decrease the liability VA has to a
beneficiary or insured. This information must be properly supported by a
supplemental VAF 29-368d or an appropriate accounting document.

b\. The Insurance Division analyzes the status of the award and
determines what action is required as follows:

\(1\) If the account is not paid, input is prepared to adjust the
liability. The input is assigned controlled batch codes and input into
the Awards system. The related controlled accounting documents are
forwarded to the Accounting Section to be held in a pending file until
cleared by the \"Controlled Transaction List\" (254 run) from the Awards
system.

\(2\) If the account is paid and an amount is due a beneficiary or an
insured, appropriate disbursement action is taken. The control document
is held in a personal computer pending file until payment is made and
the \"MCP-Off tape\" account is cleared.

\(3\) If the account is paid and charges are to be applied to an award
account, a miscellaneous receivable will be established.

**4. REMOVAL OF MATURED CONTRACTS PAYABLE LIABILITY FROM THE ADP
SYSTEM**

An established MCP liability may be deleted from the Awards ADP system
for various reasons. Whenever the liability is deleted, the control is
automatically established by the system in the MCP off-tape account.
Depending on the reason for the deletion the following actions will be
taken:

a\. If the record is to be returned to the In-Force system, the
Insurance Division prepares the necessary input and notifies the Finance
Division of the action. An OF 1017G is prepared and it will be used to
control the deletion of the insurance award pending master record and
the preparation of the accounting entries required to reverse the MCP
liability from the general ledger accounts.

b\. When a record is deleted for adjustment or for payment outside the
ADP system, the liability is controlled by the MCP-off-tape account. The
accounting transactions necessary to clear the liability must be
processed manually for this type of case.

**5. RECONCILING MATURED CONTRACTS PAYABLE**

a\. The matured contracts payable control accounts will be reconciled
daily for all ADP system processed liability transactions. This will
include the establishment, payment, adjustment of miscellaneous charges
and credits on the ADP system as well as manual adjustments.

b\. A daily control sheet will be maintained by the Accounting Section
to reconcile the MCP transaction totals from the In-Force system and the
MCP transaction totals from the Awards system.

\(1\) The following formula will be used:

ADD Credits to G/L Account 8_2063 (Run 155 Report)

(Corresponding FMS SGL Account #: 2116.9089)

SUB Debits to G/L Account 8_2063 (Run 251 Report)

(Corresponding FMS SGL Account #: 2116.9089)

ADD Credits to G/L Account 8_2063 (Run 251 Report)

(Corresponding FMS SGL Account #: 2116.9089)

ADD MCP amounts shown on clerical inserts of Award Pending Master\
Records (Run 254 Report)

TOTAL (Plus or minus) of above items.

\(2\) From the total established above, subtract the \"Net Change to
MCP\" shown in the \"Award Pending Master Record Controls\" portion of
the run 251 report.

c\. Whenever a difference is discovered, it must be reconciled and the
file numbers located on the run 252 (reject report). Appropriate journal
vouchers should be prepared when applicable to transfer the difference
into account 8 2066.00 (Corresponding FMS SGL Account #: 2116.9089). ,
MCP-off-tape, for control. The Accounting Section must establish the
necessary records to provide a control for follow-up action on each
policy involved.

d\. The Accounting Section prepares a monthly reconciliation of the
transactions pending at the end of the month for account 8_2066.00
(Corresponding FMS SGL Account #: 2116.9089). The pending transactions
may be maintained on a personal computer file and a monthly memorandum
will be forwarded to the Insurance Division that lists all pending
transactions that are more than 30 days old for corrective action.

# **SECTION J. OFF-TAPE RECONCILIATIONS**

**1. GENERAL**

Two categories or subsidiary records in Insurance accounting require
manual reconciliations. These are receivables and liens which are
maintained off tape.

**2. RECEIVABLES**

a\. As of the close of business on the last working day of each month,
balance of receivables reflected on the VAF 24-1103, Accounts Receivable
Record, which is maintained in a personal computer file, will be
reconciled with the related balance of the receivable account in the
general ledger. A memorandum will be furnished to the Accounting Section
for reconciliation purposes. A listing of the individual items
outstanding as of the end of the fiscal year will be furnished to the
Accounting Section. Following reconciliation, the memorandum of listing
will be dated and signed by the person performing the reconciliation and
filed in the Accounting Section.

b\. Receivables for amounts due from the Treasurer of the United States
for unavailable checks will be reconciled monthly. The balance of
receivables reflected on SFs 1184 maintained in the pending file will be
reconciled with the related balance of the receivable accounts in the
general ledger.

**3. LIENS**

As of close of business on the last working day of each month, the
balance of liens reflected on VAFs 29-1696, Lien Record Card, will be
reconciled with the related balance of the lien account in the general
ledger. A memorandum will be furnished to the Accounting Section for
reconciliation purposes. A listing of the individual liens outstanding
as of the end of the fiscal year will be furnished to the Accounting
Section. Following reconciliation, the memorandum or listing will be
dated and signed by the person performing the reconciliation and filed
in the Accounting Section.

**4. LOANS**

The Accounting Section performs a reconciliation of the off-tape loans
and then provides a copy of the reconciliation to Insurance, who also
performs a review and a reconciliation against the report provided by
data processing. Insurance then prepares a memorandum, stating all final
loan record balances of the Off-Tape Reconciliation agrees with the
off-tape ledgers maintained in the Accounting Section. The memorandum is
dated and signed by the Chief, Accounting Section and the Chief,
Insurance Division. Insurance then provides the Accounting Section a
copy of their reports and reconciliation so they can maintain a copy in
their files.

# **SECTION K. IN-SERVICE ALLOTMENT AND DEDUCTION FROM BENEFITS CONTROL PROCEDURES (VARO&IC Philadelphia Only)**

**1. GENERAL**

a\. In-service allotment accounts and accounts covering deductions from
VA benefits (DFB) are processed and maintained at the Philadelphia
VARO&IC. A monthly register is received from each service department
covering in-service allotment establishments, discontinuances, and
adjustment transactions together with financial statements summarized to
show the opening balances, establishment amounts, discontinuance
amounts, adjustment amounts and closing balances. With the exception of
the Coast Guard, checks are sent by service departments for active cases
only. All retired service departments cases (except Coast Guard) are
done through paper transfer. Detailed insurance payment data, together
with a summary covering the deductions from VA benefits made by the ITC,
Hines, Illinois, and the Manila regional office, as well as deductions
from insurance payments made by the Insurance Awards ADP system are also
received. The required summaries and related accounting documents for
the transfer of credit are forwarded to the Finance and Data Processing
Divisions by each reporting office.

b\. The payment records related to the in-service allotment or DFB
payments are maintained for each policyholder on a \"Deduction Control
Master File Tape\" for each reporting office. The segment identification
numbers are:

**Reporting Office Code**

Group Allotments

2999 Navy
\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\....
2

3999 Air Force
\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...
3

4999 Marine Corps
\...\...\...\...\...\...\...\...\...\...\...\...\...\...\..... 4

5999 Coast Guard
\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\.... 5

6999 Army (Retired)
\...\...\...\...\...\...\...\...\...\...\...\...\...\...\... 6

3090 Hines (DFB)
\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\.... 7

3058 Manila RO 8

2003 Philadelphia
\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\..... 9

Allotments from the Manila regional office may or may not occur on a
daily or monthly basis. The Manila allotments come in as a deposit
ticket and they are assigned a number by the accounting section to be
manually input. Refer to section B.4.C for further information.

c\. The Accounting Section is responsible for maintaining the accounting
records related to these \"Deduction Control Tapes.\" The control tapes
are maintained and processed monthly by the ITC in 7080 runs 160 and 170
as outlined in MP-6, Pt. II, Supp. No. 1.2. The Insurance Division is
responsible for the in-service allotment and DFB file maintenance
activities as outlined in MP-6, Pt. II, Supplement No. 2.1; and M29-3,
Pt. I.

d\. Monthly, when the registers are received from each reporting office,
the Insurance personnel reconcile the opening balance amount shown on
the financial statement or summary of transactions with the previous
month\'s closing balance. A data screen is filled out through SEL 2
supplying the following information:

\(1\) Register Number (Year-Month).

\(2\) Segment Reporting Office Identification (These identifications are
shown in par. K.1b).

\(3\) Opening Balance.

**2. RUN 160-DEDUCTION RECONCILIATION**

a\. The basic purpose of run 160 (Allotment/Deduction Run) is to
reconcile the monthly establishment, discontinuance and adjustment
transactions with the amount of money or credit amounts received from
each reporting office. The run produces a consolidated transaction tape
of establishments, discontinuances, and allotment/deduction control
record file maintenance transactions for input into run 170. The run
also produces a Run Totals Report, Error List and a General Ledger
Totals Journal List for posting to the general ledgers.

b\. The Insurance personnel analyze and reconcile the run 160 (Totals
Report and Error List) with the amount of money or credit amounts
received. The run 170 cannot be processed until the totals shown on the
run 160 report are reconciled. Generally, if establishments and/or
discontinuances are rejected in run 160, the rejects will be corrected
and a rerun made. Differences between amounts reported by each reporting
office and the amounts accumulated during the run are analyzed and
reconciled. When the reconciliation is completed, the ITC will be
advised immediately by memorandum of the clearance or non-clearance of
run 160 by Insurance personnel.

c\. Establishment and discontinuance transactions are checked in run 160
to assure that retroactive amounts are correct, based on the effective
date of the establishment or discontinuance and the monthly amount of
the allotment/deduction. If the retroactive amounts are incorrect, the
differences are shown on the run 160 Totals Report and also accumulated
in receivable and payable accounts in the General Ledger Totals Journals
List. The retroactive amounts are corrected on the Consolidated
Transaction tape for processing in run 170.

d\. If the reporting office is erroneously calculated the \"net amount
due\" when preparing the financial statement or the summary of
transactions, the differences will be shown on the Run Totals Report and
the General Ledger Totals Journal List.

e\. The Insurance Personnel must prepare necessary letters or by
telephone contact to advise the reporting office of the register
discrepancies so that adjustment will be made on the next monthly
register. A copy of the letter or telephone contact will be filed in a
\"Pending\" file in the Accounting Section in support of the receivable
and/or payable accounts. The Accounting Section maintains a control
ledger for the receivable and payable accounts.

f\. File maintenance transaction rejects from run 160 shown on the
Reject List are analyzed to determine corrective action necessary.
Generally, rejects of TTs 101 (insert record) and 191 (delete record)
will require corrective action or a rerun of run 160 if an out of
balance exists (par. K.4f).

g\. The report from run 160 will be verified as follows:

\(1\) Check report office and accounting period.

\(2\) Verify the report processed totals as shown in Figure K-1.

**Figure K-1. Verify Accountability Run 170**

Beginning balance

Plus-old establishment monthly amount

Minus-old discontinuance monthly amount

Plus-new establishments monthly amount

Minus-new discontinuances monthly amount

Sub-total equals \"ending balance\"

Plus-new retroactive establishment amount

Minus-new retroactive discontinuance amount

Plus-Inactive Adjustment-due VA

Minus-Inactive Adjustment-due Service Department

Plus-Miscellaneous Adjustments paid VA

Minus- Miscellaneous adjustments paid Service Department

Sub-Total equals \"Check amount\"

Minus-Inactive adjustment-due VA

Plus-Inactive adjustment-due Service Department

Minus-Miscellaneous adjustments paid VA

Plus-Miscellaneous adjustments paid Service Department

Plus-Old retroactive establishments

Minus-Old retroactive discontinuance

Total equals accountability run 170

**3. INACTIVE IN-SERVICE ALLOTMENT ADJUSTMENT**

a\. Allotment adjustments are received from the service departments for
amounts either due the VA (\"J\" register), or due the service
department (\"K\" register). These transactions are processed in run 160
only to reconcile the \"net check amount\" received from the reporting
office.

b\. A control listing or other control media is received by the
Insurance Division for processing in accordance with the procedures
outlined in M29-1, Pt. II, chapter 29, paragraph 29.04c.

**4. RUN 170-DEDUCTION ACCOUNTING**

a\. The purpose of run 170 Deduction Accounting is to process
Allotment/DFB Transactions (establishments, discontinuances, file
maintenance transactions) against the Allotment/Deduction Control Record
file. Distribution of all allotment/deduction money (except loan/lien
repayments) is made to the life premium, TDIP premium and unapplied
collection accounts within all the Insurance funds and the I&I
appropriation (for \"H\" policies). Distribution totals are accumulated
on an output tape for updating the general ledger accounts in the
MSA/GEAC system. Other output includes the updated in-service
allotment/deduction control record tape, transaction list, run totals
report, and an output transaction tape which becomes input into the
In-Force system\'s daily processing run for processing certain
transactions against the related policy master records.

\(1\) The Insurance Division receives the Run Totals Report from run 170
for reconciliation to determine the acceptability of the run.
Verification of this report will be as follows:

\(a\) Check reporting office and accounting period.

\(b\) Allotment/DFB Control Record Report Grand Total.

[1]{.underline}. Beginning with ALLOTMENT/DFB ITEM COUNT through V
UNAPPLIED ACCUMULATED cross foot all items: ITEM TOTAL plus ADDED TOTAL
minus DELETED TOTAL equals OUTPUT TOTAL.

[2]{.underline}. Add all premium and disability output for funds plus V
UNAPPLIED ACCUMULATED ADDED. This should equal the debit to account
813569.05 or 813569.08 in the general ledger totals (Corresponding FMS
SGL Account #: 5501.9089).

\(c\) Allotment/DFB Transaction Reconciliation Report Grand Total.

[1]{.underline}. Cross foot: INPUT minus PROCESSED equal REJECTED
(exception: DISCONTINUED TRANSACTION AMOUNT: INPUT minus PROCESSED
equals REJECTED plus DISCONTINUED MONTHLY AMOUNT REJECTED).

[2]{.underline}. BEGINNING BALANCE should be the same as prior month\'s
ENDING BALANCE from 170 transaction list, ALLOTMENT/DFB Transaction
Reconciliation Report.

[3]{.underline}. BEGINNING BALANCE plus ESTABLISHMENTS MONTHLY AMOUNT
PROCESSED minus DISCONTINUANCES MONTHLY AMOUNT PROCESSED plus RECORD
INSERTS PROCESSED minus RECORDS DELETED PROCESSED should equal ENDING
BALANCE.

[4]{.underline}. Take ACCOUNTABILITY PROCESSED TOTAL minus debt to
account 813569.05 or 813569.08 plus credit the account 813569.05 or
813569.08. (Corresponding FMS SGL Account #: 5501.9089).

This should equal the net figure from the Allotment/DFB Consolidated
Output Report Grand Total as follows: ESTABLISHED TRANSACTION AMOUNT
REJECTS minus DISCONTINUANCE TRANSACTION AMOUNT REJECTS plus LOAN MEDIA
TRANSACTION AMOUNT plus LIEN MEDIA TRANSACTION AMOUNT minus LOAN
UNREVERSED AMOUNT minus LIEN UNREVERSED AMOUNT.

\(d\) Allotment/DFB General Ledger Accounts Report Grand Total.

[1]{.underline}. Debits to account 812064.22 (Corresponding FMS SGL
Account #: 2323.9089) should equal the V UNAPPLIED ACCUMULATED DELETED
AMOUNT on the ALLOTMENT/DFB Control Record Report.

[2]{.underline}. Credits to account 812064.22 (Corresponding FMS SGL
Account #: 2323.9089) should equal the V UNAPPLIED ACCUMULATED ADDED
AMOUNT on the ALLOTMENT/DFB control Record Report.

\(2\) The ITC will be advised as soon as possible of the clearance or
non-clearance of the run.

b\. Separate in-service allotment DFB undistributed insurance
collections control ledgers are maintained by the Philadelphia VARO&IC
Accounting Section for each reporting office. The purpose of the ledgers
is to control all monies received from the reporting office for payment
of insurance premiums, loans and liens. The documents and lists
generally used for posting to the undistributed insurance collection
control ledgers are:

\(1\) Transmittal List of Posting Media and Report of Distribution,

VAF 4-1622.

(2) Monthly Summary of DFB Payments for Insurance Purposes.

(3) Run 160 General Ledger Totals Journal Lists.

(4) Run 170 General Ledger Totals Journal Lists.

(5) Retroactive Discontinuances-Loan/Lien Money Lists.

c\. When retroactive discontinuances for allotments are processed in run
170, all premiums, disability premium and unapplied collection
distribution amounts are reversed except when loan/lien repayment
amounts are involved. The total amount for these items is shown on the
run 170 run totals report and individual transaction line items are
shown on the Transaction List as 110 transaction type discontinuances
and identified with a \"G\" action code. The Insurance personnel assign
a batch number, and prepare a memorandum to the Insurance Division
listing the identification required for the file maintenance processing,
using the same procedures applicable to uncollectible (bad check)
transactions. A copy of the memorandum is used in the Accounting Section
to the transfer control of these items from the Allotment/DFB UIC
Control Ledgers to the UIC Control Ledger for the Daily Processing run
140.

d\. Run 170 Output Control Ledgers are maintained by the Accounting
Section. The purpose of this ledger is to ensure that all non-money
transactions which are output from run 170 and input into runs 130 and
140 are processed against the master records, or otherwise properly
accounted for. The transactions involved are Establishments (TT 120) and
Discontinuances (TTs 100 and 110).

\(1\) Output money totals from the run 170 run totals report are posted
as controlling totals to the control ledgers.

\(2\) Monthly, the balance in the run 170 output control ledger will be
reconciled with the unidentified allotment/DFB transactions which are on
the hand in the Insurance Division.

e\. Monthly, the Accounting Section reconciles the Insurance funds and
the I&I appropriation unapplied collections general ledger accounts with
the subsidiary records. The reconciliation will be made in the
Philadelphia office (for the V fund) after all service department and
DFB registers have been processed through run 170.

f\. All file maintenance transaction (TTs 121, 131,141, and 151) are
received by the Insurance Division and accumulated for input into runs
160 and 170.

g\. The transaction list from run 170 shows various line items
identified by action codes as show in Figures K-2 (rejected) and Figure
K-3 (processed)

**Figure K-2. Run 170 Rejected Transaction Codes**

**Action** **Code Reason**

> \(A\) Establishment or file maintenance transaction (trans. type 101
> insert record) rejected -- a control record already exists on tape for
> which a discontinuance has not been processed.
>
> \(B\) Discontinuance rejected -- a discontinuance already processed
> leaving a "skeleton\" control record. (The \"skeleton\" may or may not
> show a Total Unapplied amount).
>
> \(C\) Discontinuance or file maintenance transaction (trans. type
> 191-delete record) rejected -- amount of monthly allotment/on
> transaction is not exactly equal to monthly amount on control record.
>
> \(F\) Discontinuance or file maintenance transaction (trans. types 131
> or 141-distribution card) rejected -- effective date of allotment/
> deduction on transaction is not the same as effective date on control
> record.

\(K\) Discontinuance date is more than 1 month prior to effective date
of\
allotment on control record.

\(M\) Discontinuance or file maintenance transaction (trans. types 121,
131, 141, 151 or 191) rejected -- claim or serial number on transaction
does match claim or serial number on a control record.

> \(N\) File maintenance transaction (trans. types 131, 141 or
> 151-distribution card) rejected-total of distribution amount fields on
> 131 or 141 transaction does not equal monthly allotment/deduction
> amount on control record. Total unapplied amount on 151 transactions
> does not equal amount on control record.
>
> \(S\) Discontinuance rejected -- establishment and discontinuance for
> same allotment/deduction are processed in the same run 170; an out of
> balance condition is created in the UIC account. It appears that the
> VA has received money for an extra month\'s allotment/deduction when
> compared to the number of months for which the allotment/deduction was
> actually in effect. Therefore, the discontinuance is rejected from
> this month\'s run 170, and input into last month\'s run 170 for
> processing. This brings the UIC account in balance and the apparent
> discrepancy between the money received and number of months no longer
> exists.)

**Figure K-2. Run 170 Rejected Transaction Codes, Continued**

**Action** **Code Reason**

\(T\) Establishment rejected. Initial amount received is less than
monthly deduction amount.

\<I\<ADVANCED,20H45808.rpl\>\> Double - click here To display Figure
K-2. Run 170 Rejected Transaction Codes \</D\>

**Figure K-3. Run 170 Processed Transaction Codes**

**Action Code** **Reason**

\(G\) Retroactive discontinuance (trans. type 110) processed general
ledger account distribution amounts reversed for retroactive period
except for loan and/or lien repayment amounts.

> \(X\) Requested record printout.
>
> 1 File maintenance transaction (trans. type 101-insert record)
> processed.
>
> 2 File maintenance transactions (trans. type 191-delete record)
> processed.

\(1\) Action codes \"A, B, C, F, M, N, and S\" items are analyzed by the
ADP Control Unit to determine the corrective action necessary for the
rejected transactions.

\(2\) Action code \"G\" items are used by the ADP Control Unit to
prepare the control list of \"recalled\" loan and/or lien repayments
referred to in subparagraph e above.

\(3\) Action codes 1 and 2 are used by the ADP Control Unit to reconcile
the file maintenance \"insert\" and \"delete\" transactions.

\(4\) Action codes \"X\" are used by the ADP Control Unit to furnish
control record status for operating element which requested the record
print out.

\<I\<ADVANCED,20H45809.rpl\>\> Double - click here To display Figure
K-3. Run 170 Processed Transaction Codes \</D\>

**5. \"PRIOR PAY\" IN-SERVICE ALLOTMENT ADJUSTMENTS**

These transactions represent adjustments and money due the VA for
insurance payments prior to the effective date of the current allotment.
In run 170 the transactions are rejected because the effective date of
action is prior to the effective date shown in the VA allotment/DFB
control record. The service department will be notified by the Insurance
Division of the discrepancy and asked to send a corrected file.

# **SECTION L. ADP SYSTEM MASTER RECORD PROCESSING CONTROLS**

**1. MAINTENANCE OF CONTROL LEDGERS-GENERAL**

a\. The Accounting Section will maintain \"Run Totals Control Ledgers\"
for the In-Force Insurance Master Records and the Awards Master Records.
The controls will be maintained to make certain that master record
counts processed by the system and the internally controlled general
ledger account totals are in balance from one processing run to another.

b\. When an out of balance situation is discovered, accountants will
analyze the transactions involved and determine if corrective action is
required. If another operating element is involved, a memorandum
including a complete explanation of the transaction will be prepared and
forwarded for necessary corrective action. If the analysis discloses
that there are ADP system problems, a letter will be sent to the data
processing center giving complete details. Accountants must determine if
the out of balance transaction will require the adjustment of general
ledger accounts and if necessary, prepare input documents (SF 1017G) to
correct the general ledger master records.

**2. INSURANCE AWARD CONTROL LEDGERS**

a\. Award Pending Master Record Controls

\(1\) The runs total control ledger is maintained for the award pending
master records by grand totals and controls the following items:

\(a\) Number of pending records

\(b\) Insurance amount of pure endowment amount

\(c\) Face insurance amount to be settled

\(d\) Matured Contracts Payable

\(e\) Matured Contracts Payable Out of Balance

\(2\) The control of inserts and deletes of pending master records by
file maintenance input is accomplished in the following manner:

\(a\) Approval of the action must be made by a designated supervisor of
the Operations and Input Section.

\(b\) The input must contain a controlled batch code.

\(c\) A daily control sheet will be sent to the Accounting Section
containing the file number, the last three digits of the policy number,
fund code, payee number, award amount, withholding amount, total monthly
payment amount and batch number.

\(d\) The control sheet will be noted with the PDN when an item is
processed as indicated on the Controlled Transaction List.

\(3\) A memorandum listing items not cleared within 30 days will be sent
to the activity responsible for initiating corrective action.

b\. Award Master Record Controls

\(1\) The run totals control ledger is maintained for the award master
records by grand totals and controls the following:

\(a\) Number of master records

\(b\) Monthly award amount

\(c\) TDIP monthly award amount

\(d\) Withholding balance

\(e\) Monthly withholding amount

\(f\) Abeyance amount (USGLI only)

\(2\) The control of inserts and deletes of award master records by file
maintenance input is accomplished in the same manner as award pending
master records.

**3. INSURANCE IN-FORCE CONTROL LEDGERS**

a\. The runs total control ledger for the In-Force system is maintained
to ensure that the master record tape file and the pending transaction
tape file record counts and the internally controlled general ledger
accounts are in balance from one processing run to another.

b\. The ledger contains the following entries for control purposes. See
Figure L-1.

**Figure L-1. Insurance In-Force Control Ledger Entries**

\(1\) Processing day number (PDN)

\(2\) Run number of report from which data is recorded

\(3\) Description (Input, Output, Reconciliation, etc)

\(4\) Number of master records

\(5\) Number of pending transactions

\(6\) Differences (Pending added-Plus, Pending deleted-minus)

\(7\) Dividend credit/deposit amounts

\(8\) Loan totals

\(9\) Lien totals

\(10\) Dividends-Accumulated interest total

\(11\) Loans-Accumulated interest total

\(12\) Liens-Accumulated interest total

\(13\) Unapplied collections total

\(14\) Item Count-Miscellaneous transaction control (MTC)

\(15\) MTC money totals

\(16\) Differences

\<I\<ADVANCED,20H4580A.rpl\>\> Double - click here To display Figure
L-1. Insurance In-Force Control Ledger Entries \</D\>

# **SECTION M. FINANCIAL REPORTS AND STATEMENTS**

**1. PREPARATION OF REPORTS-GENERAL**

a\. The instructions outlined in this section govern the preparation and
submission of financial reports and statements for the insurance funds
and appropriation. The reports will be developed by the ADP system from
the general ledger records as they are maintained on the database. The
reports will be generated as of the last day of each calendar month
based on the status of the general ledgers at that time. The Finance
Officer through the Chief, Accounting Section is responsible for the
timely submission and correctness of station reports.

b\. Prior to final month-end processing by the system, preliminary
station reports are generated for the Philadelphia Insurance Office and
VACO (End-of-Month Pass I). These reports must be analyzed and any
adjustments, corrections or transactions, as considered necessary by the
accountants to make certain that the general ledger master records
contain accurate and timely information, will be processed at this time.
After all end-of-month input is processed, the final individual station
reports are generated by the system (End-of-Month Pass II).

c\. At the end of each fiscal year, after end-of-month pass I and the
end-of-month updating runs have been completed, the system will process
an end-of-year pass II run instead of the regular end-of-month pass II.
This year-end run contains the fiscal year-end closing transactions.
Regular station trial balances and reports are produced and reports on a
consolidated basis are also produced in the normal manner. The final
general ledger update end-of-year pass III run is then processed. This
run will automatically close analytical accounts when applicable, into
the basic account and the applicable operating accounts into the
accountability account. The end-of-year pass III run will then generate
an opening trial balance for the next fiscal year.

**2. GENERAL LEDGER REPORTS-GENERAL**

a\. Trial balances and SF 224, Statement of Transaction, (RCS C-11)
entries for the insurance appropriation and funds, for the Insurance
Center and VACO will be prepared by the ADP system automatically.

b\. The basis for the preparation of the reports will be the balances in
the individual general ledger accounts as they appear on the master
records on tape.

**3. TRIAL BALANCE OF GENERAL LEDGER ACCOUNTS (SYSTEM GENERATED-BY
STATION) (RCS C-30)**

a\. A separate trial balance will be prepared by station for each
insurance fund and the insurance appropriation. Accounts will be listed
in numerical sequence according to the basic four digits.

b\. In the \"Account\" column, the numerical symbol applicable to the
specific general ledger account will be shown with the decimal suffix
shown by the account number. The numeric symbols of the various accounts
are listed in Attachment 1 (formerly VA Manual MP-4, Part V, Chapter 8,
Appendix K). No unauthorized deviations are permitted. The four digits
of the fund or appropriation account symbol (8132, 8150, etc.) will be
shown in the \"Appropriation or Fund\" column. The alpha fund
designation will be shown in the \"Alpha Fund\" column (\"V\", \"K\",
etc.).

c\. In those instances where a general ledger account designated as
\"Debit Balance Account\" has a credit balance at the end of the month,
the amount will be reported in the \"Credit\" column. Likewise, \"Credit
Balance Accounts\" which have a debit balance will be reported in the
\"Debit\" column.

**4. TRIAL BALANCE OF GENERAL LEDGER ACCOUNTS (SYSTEM
GENERATED-CONSOLIDATED) (RCS C-30)**

a\. At the same time that the final station trial balances are processed
a special MSA/GEAC file is created. After the station trial balances are
accepted by the Finance activity, the Philadelphia Information
Technology Center will run the AMIS (Automated Management Information
System) programs to process consolidated trial balances and reports used
by Actuarial Staff and VA Central Office .

b\. A separate trial balance will be prepared for each insurance fund
and the insurance appropriation. Accounts will be listed in numerical
sequence according to the basic four digits with the account title shown
for each account. The account titles and numeric symbols are listed in
Attachment 1 (formerly VA Manual MP-4, Part V, Chapter 8, Appendix K)
and no unauthorized deviations are permitted.

c\. In those instances where a general ledger account designated as
\"Debit Balance Account\" has a credit balance at the end of the month,
the amount will be reported in the \"Credit\" column. Likewise, \"Credit
Balance Accounts\" which have a debit balance will be reported in the
\"Debit\" column.

**5. SF 224, STATEMENT OF TRANSACTIONS (RCS C-11)**

a\. The basic requirements on the preparation and submission of SF 224
are noted in the Treasury Financial Manual, Appendix 3, Section 3330.
With some exceptions, they will be followed in the preparation of the SF
224 for the insurance appropriation and funds.

b\. Insurance receipt, disbursement and adjustment transactions to be
included on the SF 224 will be processed by the ADP insurance accounting
system. The proper classification and reporting of the transactions will
be based on the analytical accounts designated for use within the
Disbursing Authority account (8_1012.00) (Corresponding FMS SGL Account
#: 1010.9089).

c\. Confirmed deposits, accomplished disbursements, adjustments, loan
transactions, premium collections for which processing is being
completed on the last workday of each month, for deposit on the first
workday of the following month and insurance collections, other than
premiums, on hand as of the close of business of the last workday of the
month, will be reported in section I. In-transit accounts will not be
used to report collections processed on SF 215\'s. However,
disbursements and collections accomplished on expenditure documents
(e.g., voucher deductions, SF 1081 and journal vouchers) that are in
transit at the end of the month will be listed and totaled on OF 1017G
for entry to the in-transit general ledger accounts provided in
Attachment 1 (formerly VA Manual MP-4, Part V, Chapter 8, Appendix K).

d\. SF 224 will be prepared for insurance funds and/or appropriation
transactions as shown in Figure M-1.

*NOTE: Column 1 shows the fund and related prefix and suffix
identification. Columns 2 and 3 show the related analytical accounts
used to compute the amounts for each column. The accounts are described
in Attachment 1 (formerly VA Manual MP-4, Part V, Chapter 8, Appendix K)
as part of the disbursing authority account. Column 1 prefixes are
defined at M.5 (g).*

**Figure M-1. Insurance SF-224, Section I**

  -----------------------------------------------------------------------
  **Column 1**            **Column 2**            **Column 3**
  ----------------------- ----------------------- -----------------------
  \(22\) 36X8132                                  +1012.03 -- 1142.20

  \(68\) 36X8132                                  +1012.43

  \(78\) 36X8132          +1012.81                

  \(80\) 36X8132                                  +1012.33

  \(81\) 36X8132                                  +1012.23

  \(88\) 36X8132                                  +1012.13

  \(90\) 36X8132          +1012.61                

  \(91\) 36X8132          +1012.51                

  \(98\) 36X8132          +1012.41                

  36X8132.1               +1012.01 -- 1142.20     

  36X8132.2               +1012.11                

  36X8132.21              +1012.21                

  36X8132.22              +1012.31                

  36X8132.29              +1012.71                

  36X8132.3               +1012.02                

  36X8150                                         +1012.03 1142.20

  \(68\) 36X8150                                  +1012.43

  \(78\) 36X8150          +1012.81                

  \(81\) 36X8150                                  +1012.23

  \(88\) 36X8150                                  +1012.13

  \(91\) 36X8150          +1012.51                

  \(98\) 36X8150          +1012.41                

  36X8150.1               +1012.01 -1142.20       

  36X8150.2               +1012.11                

  36X8150.21              +1012.21                

  36X8150.29              +1012.71                

  36X8150.3               +1012.02                

  36X4010                 +1012.01                +1012.03

  \(88\) 36X4010                                  +1012.13

  \(98\) 36X4010          +1012.41                

  36X8455                 +1012.01                +1012.03

  \(88\) 36X8455                                  +1012.13

  \(98\) 36X8455          +1012.41                

  36X4012                 +1012.01                +1012.03

  36X0120                                         +1012.03 -- 1012.01

  36X4009                 +1012.01                +1012.03

  (88)36X4009                                     +1012.13

  (98)36X4009             +1012.41                
  -----------------------------------------------------------------------

\<I\<ADVANCED,20H4580B.rpl\>\> Double - click here To display Figure
M-1. Insurance SF-224, Section I \</D\>

\(1\) Section II, Line 1. Include all payment transactions (net)
classified in section I accomplished by the Treasury disbursing office
and identified as to month paid.

\(2\) Section II, Line 2. Include all collections for which an SF 215,
Deposit Ticket, has been prepared less any SF 5515, Debit Vouchers. The
amount shown on this line must agree with the amount shown on line 2,
section III.

\(3\) Section III, Line 1. Include undeposited collections and
unconfirmed deposits reported in the previous month. Must be same amount
as reported on line 4, section III or prior month report.

\(4\) Section III, Line 2. Include all collections for which an SF 215,
Deposit Ticket, has been prepared, less and SF 5515, Debit Vouchers. The
amount shown on this line must agree with the amount shown on line 2,
section II.

\(5\) Section III, Line 3. Include totals of all deposits made directly
with Federal depositories for which confirmed SF 215, Deposit Ticket,
less any SF 5515, Debit Vouchers, are received.

e\. When available receipt accounts are involved for funds 36X8132 and
36X8150, all documents prepared, including those prepared for processing
by the Treasury Department, will identify the receipt transaction by use
of the proper suffix and the letters A/R, e.g., 36X8132.1 A/R.

f\. A supplemental SF 224 will be prepared to capture September and
prior transactions not previously reported if specifically requested by
the Treasury Department. The ADP system will not be able to process the
insurance transactions which must be included on this report. Such
transactions will be maintained under manual control until the report is
processed. Since such transactions affect VACO reports, they will be
analyzed and the VACO element to which reports are submitted will be
advised so that a determination can be made on how to adjust the general
ledger master records. The VACO element is the VBA ORM Accounting Policy
and Reporting Division (101/241B).

g\. To satisfy U.S. Treasury reporting requirements, insurance loan and
investment transactions are identified by a prefix which precedes the
appropriation and fund symbols. Figure M-2 shows the prefixes to the
appropriation or fund symbol used to identify insurance transactions.
Figure M-3 shows suffixes to the fund symbol used to identify Trust Fund
Receipt Accounts

**Figure M-2. Appropriation Prefixes - Insurance Transactions**

\[(a)\] (22) Other disbursements and repayments \[(36X8132 only)

\[(b)\] (68) Investments-NonGovernment Agency Bonds

\[(c)\] (78) Redemptions-Non-Government Agency Bonds

\[(d)\] (80) Investments-Participation Certificates

\[(e)\] (81) Investments-Government Agency Bonds

\[(f)\] (88) Investments-Treasury Certificates

\[(g)\] (90) Redemption-Participation Certificates

\[(h)\] (91) Redemption-Government Agency Bonds

\[(i)\] (98) Redemption-Treasury Certificates

\<I\<ADVANCED,20H4580C.rpl\>\> Double - click here To display Figure
M-2. Appropriation Prefixes - Insurance Transactions \</D\>

**Figure M-3. Appropriation Prefixes - Trust Fund Receipt Accounts**

\[(a)\] (.1) Premium and other Receipts

\[(b)\] (.2) Interest and Profits on Investments in Public Debt
Securities

\[(c)\] (.3) Payments From General and Special Funds

\[(d)\] (.21) Interest and Profits on Investments in Agency Securities

\[(e)\] (.22) Interest and Profits on Investments in Participation
Certificates

\[(f)\] (.29) Miscellaneous Interest

\<I\<ADVANCED,20H4580D.rpl\>\> Double - click here To display Figure
M-3. Appropriation Prefixes - Trust Fund Receipt Accounts \</D\>

# **SECTION N. SPECIAL INSURANCE REPORTS**

**1. PREPARATION OF REPORTS-GENERAL**

a\. A series of special insurance reports are prepared at the
Philadelphia ITC on an individual station basis. The reports are based
on the transactions processed during the month for each station.

b\. A series of special insurance reports are also prepared at the
Philadelphia ITC at a consolidated level.

**2. PREPARATION OF REPORTS-STATION LEVEL**

a\. Available Receipts-Repayments Report No. 4. This report is used
primarily for control purposes and identifies repayment collections
which were originally classified and deposited as available receipts for
the USGLI (K) and NSLI (V) funds. The report accumulates the monthly net
change amount and also the fiscal year cumulative amount. The total
amount of the report is automatically posted (8_1012.03/ 8_3569.11
(Corresponding FMS SGL Account #: 5501.9089) (Corresponding FMS SGL
Account #: 4620.4114) and 8_3569.10/8_1012.01) to affect the transfer
from available receipts to repayments when the accounting runs are made.

b\. Expended Apportionment Report No. 5. This report is used primarily
for control purposes and is maintained for the insurance revolving funds
and accumulates obligations as they occur in the individual funds. The
report accumulates the monthly net change and the cumulative amount for
the current fiscal year. The budgetary memorandum accounts
(8_5001.00/8_5002.00) Corresponding FMS SGL Account #: 9089.9089) used
in the control of apportionments are automatically posted from this
report when the accounting runs are made.

c\. Receipts and Reimbursement Report No. 7. This report is used
primarily for control purposes, is maintained for the I&I appropriation
(36X0120), and accumulates the amount of receipts and reimbursements
earned during the current fiscal year. The report accumulates the
monthly net change amount and the cumulative amount for the current
fiscal year. The net change total for all offices is then automatically
posted to the allotment accounts when the accounting runs are made. The
VBA ORM Accounting Policy and Reporting Division (101/241B) posting into
the Trial Balance (office code \"3\") is 842226.00/842227.00
(Corresponding FMS SGL Account #: 9089.9089). The VACO CFO (04) Trial
Balance posting (office code \"5\") is 842222.00/842221.00
(Corresponding FMS SGL Account #: 9088.9089) or, if amount earned
exceeds the amount anticipated the posting for the excess, is
842222.00/842223.00 (Corresponding FMS SGL Account #: 9088.9089) .

d\. Accrued Expenditures Report No. 8. This report is used primarily for
control purposes, is maintained for the I&I appropriation (36X0120), and
accumulates the net amount of expenditures for the current fiscal year.
The report accumulates the monthly net change amount and the cumulative
amount for the current fiscal year. The total net change is
automatically posted (842227.00/842229.00) (Corresponding FMS SGL
Account #: 9089.9089) to show the funded obligations when the accounting
runs are made.

e\. Obligated Balance Report No. 9. This report is used primarily for
control purposes and is maintained for the I&I appropriation (36X0120)
to accumulate the net change in the obligated balance. The report
accumulates the monthly net change and the cumulative amount for the
current fiscal year. The net change in the obligated balance is posted
automatically when the accounting runs are made. If the change in the
obligated balance is a plus, the posting is 842226.00/842227.00
(Corresponding FMS SGL Account #: 9089.9089). If the change is a minus,
the posting is 842227.00/842226.00.

**3. PREPARATION OF REPORTS-CONSOLIDATED BASIS**

a\. **Statement of Ledger Assets, Income and Disbursements (LAID).** At
the end of each month after the individual station trial balances are
processed, this report is generated as part of the Automated Management
Information System (AMIS) subsystem in Philadelphia. The LAID reports
are special insurance reports prepared primarily for the Chief Actuary
and are used in the preparation of various insurance actuarial reports.
The statement lists the ledger assets, income and disbursements for each
insurance fund and the appropriation. The amount shown as ledger assets
will be the balances in the selected asset accounts as of the end of
each month. The amounts shown as income and disbursements will be the
total monthly transactions for the selected income and disbursement
accounts. The cumulative amount from the date of the origin of each fund
will also be shown for income and disbursements. A report will also be
prepared at the end of each calendar and fiscal year. However, instead
of monthly totals, calendar and fiscal year totals will be shown. The
cumulative amounts from the date of the origin of each fund will also be
shown on the yearly reports.

b\. **Financial Statements.** At the end of each month after the
individual station trial balances are processed, this report is
generated as part of the Automated Management Information System (AMIS)
subsystem in Philadelphia. These financial statements are reports which
are processed monthly on an accrual basis to show the monthly net
changes and the current fiscal year balances and/or cumulative
transactions. The reports are used in budget presentation and for fiscal
planning purposes. They are also used to reconcile VA transactions with
Treasury transactions. The report is made up of the following parts:

(1) Statement of Financial Condition.

(2) Statement of Program Costs and Financing.

(3) Relation of Obligations to Budget Authority and Outlays (With a
    Special Analysis Section).

c\. **Statement of Submitted and Cash Transactions by Station.** At the
end of each month after the individual station trial balances are
processed, this report is generated as part of the Automated Management
Information System (AMIS) subsystem in Philadelphia. It is maintained
for the I&I appropriation (36X0120) and shows disbursements and receipts
on an accrued basis as well as a cash basis. The report is used as an
aid in budgetary presentation and to reconcile VA transactions with
Treasury transactions. The report accumulates the monthly transactions
and the cumulative transactions for the current fiscal year.

d\. **Selected Assets, Liabilities and Operating Accounts.** At the end
of each month after the individual station trial balances are processed,
this report is generated as part of the Automated Management Information
System (AMIS) subsystem in Philadelphia. It is maintained for the
insurance programs and shows the balance in selected, asset, liability
and holding accounts. It is prepared at the end of the calendar and
fiscal year. It is used in actuarial analysis and budget presentation.

e\. **Distribution of Supplementary Contracts.** At the end of each
month after the individual station trial balances are processed, this
report is generated as part of the Automated Management Information
System (AMIS) subsystem in Philadelphia. It is maintained for the
insurance programs and accumulates the amount incurred as income and
disbursements under supplementary contracts. The report is prepared on a
cumulative calendar and fiscal year basis. It is used in actuarial
analysis and in budget presentation.

# **SECTION O. ADMINISTRATIVE COSTS FOR VETERANS INSURANCE PROGRAMS**

**1. GENERAL ADMINISTRATIVE COSTS**

a\. With the exception of the Veterans Reopened Life Insurance and
Servicemen\'s Group Life Insurance programs, the law specifies that the
administrative costs for the veteran's insurance programs will be borne
by the U.S. Government. The costs are financed by the General Operating
Expense appropriation of the VA.

b\. So that the costs may be associated with the insurance programs,
they will be reported in total in the report identified as \"The Annual
Report (calendar year) for Government Life Insurance Programs for
Veterans and Servicemen\".

c\. The Veterans Benefits Administration is responsible for the
maintenance of the cost records. The records will be maintained in such
a manner that they will provide the needed cost information and also
provide sufficient documentation so that the costs may be verified.

**2. SGLI AND VRI ADMINISTRATIVE COST TRANSFERS**

a\. At the beginning of each fiscal year the VACO GOE Budget Execution
Team (243G) provides the VBA ORM Accounting Policy and Reporting
Division (101/241B) a memorandum on VAF 2105 estimating the
administrative costs to be incurred by the Veterans Reopened Life
Insurance and Servicemen\'s Group Life Insurance programs that are
payable to the General Operating Expense (GOE) Appropriation. The
estimate is the monthly average for the first eleven months of the
fiscal year. Monthly accruals are established and posted to the general
ledger in MSA/GEAC debiting 4465.00 and crediting 2011.00.

b\. After the actual costs are known at the end of September, (243G)
prepares a Voucher and Schedule of Withdrawals and Credits on an SF
1081, prior to September 30th, and submits it to the VBA ORM Accounting
Policy and Reporting Division (101/241B) for payment to GOE. The VBA ORM
Accounting Policy and Reporting Division (101/241B) redeems the
necessary investment securities from the Treasury department to
liquidate the payable to the GOE appropriation. Subsequently, this
outlay of cash is reported on the Statement of Transactions (224) in
Section I as a disbursement in column three for VR&I, NSLI, RS&W, USGLI
and SGLI and as a corresponding receipt for GOE in column two.

# **SECTION P. SERVICEMEMBERS GROUP LIFE INSURANCE (SGLI)**

**1. GENERAL**

a\. Public Law 89-214 established a Group Life Insurance program for
members of the Uniformed Services of the United States. This program is
administered by a commercial primary insurer and supervised by the VA.
Premiums for this insurance and for its cost of administration are
deducted monthly from servicemen\'s pay and remitted by each Uniformed
Service to the VA. The VA, in turn, remits the premiums and
administrative costs to the primary insurer with whom it has a contract
to administer this program. In addition, the services contribute out of
their pay appropriations an amount for the extra hazard cost
contributions as computed by the Actuarial Staff (29), VARO&IC
Philadelphia.

b\. Philadelphia Insurance Service Program Management Division (290) is
responsible for the deposit and control of receipts and for the payment
of amounts due the primary insurer.

**2. PROCESSING FUNDS RECEIVED FROM UNIFORMED SERVICES**

a\. Servicemembers Group Life Insurance Fund (36X4009) premiums for
uniformed personnel are remitted via the IPAC system to the Department
of Veterans Affairs, VARO&IC Philadelphia.

b\. The general ledger accounts as noted in Attachment 1 (formerly VA
Manual MP-4, Part V, Chapter 8, Appendix K) of this part will be used to
record SGLI transactions. The amounts received from the Uniformed
Services for premiums withheld will be maintained in separate analytical
accounts to distinguish between basic premiums withheld and premiums
withheld from reservists. In addition, extra hazard contributions will
be separately identified.

c\. The receipt of funds from each of the Uniformed Services will be
controlled by establishing a subsidiary record for each of the services.
The Insurance Service (29) will monitor receipt of payment.

**3. PAYMENTS TO THE INSURER**

a\. Disbursements to the insurer will be made via EFT by the Finance
Division. Complete details regarding the payment will be included on the
voucher. A copy of the voucher will be transmitted to the primary
insurer simultaneously with the forwarding of the EFT Document to the
Treasury Regional Finance Center.

b\. Amounts paid to the insurer will be maintained in separate accounts
to distinguish between basic premiums, reservist premiums, and extra
hazard contributions.

**4. ADJUSTMENT OF EXTRA HAZARD COSTS**

Public Law 89-214, section 769(b) provides that the extra hazard costs
paid during the policy year shall be adjusted annually and
retroactively.

a\. If the extra hazard costs paid for the year exceed the adjusted
costs, the insurer will refund the excess. So that the amount of the
excess may be included on the reports as of the end of the fiscal year,
the Insurance Service will estimate the amount to be refunded. The
estimated amount will be submitted by memorandum, prior to September 30,
to VBA ORM Accounting Policy and Reporting Division (101/241B). When the
estimated amount is received in the Finance Service, general ledger
account 871215.90 (Corresponding FMS SGL Account #: 1311.9089) will be
debited and account 874469.60 (Corresponding FMS SGL Account #:
6127.9089) will be credited to record the estimated receivable.

b\. When the excess funds are remitted to the VA by the insurer they
will be deposited to the Servicemembers Group Life Insurance Fund
(36X4009). General ledger accounts 871012.00 (Corresponding FMS SGL
Account #: 1010.9089) and 874469.00 (Corresponding FMS SGL Account #:
6127.9089) will be debited and accounts 871215.20 (Corresponding FMS SGL
Account #: 1311.9089) and 872067.30(Corresponding FMS SGL Account #:
2404.9089) will be credited for the amount received. If the amount
received from the insurer differs from the original estimate the
receivable account will be adjusted at this time.

c\. If the adjusted costs exceed the extra hazard costs paid for the
year a liability will be established for the amount due the insurer. So
that the amount of the liability may be included on the reports as of
the end of the fiscal year, the assistant Director for Insurance,
Philadelphia will estimate the amount and submit it to VBA ORM
Accounting Policy and Reporting Division (101/241B).

\(1\) When the estimated amount of the liability is received and there
are funds available either in the Disbursing Authority or Investment
accounts to make payment to the insurer, the entries will be to debit
account 872067.90 (Corresponding FMS SGL Account #: 2404.9089) and
credit account 872069.00 (Corresponding FMS SGL Account #: 2116.9089).

\(2\) At time of payment to the insurer, the Insurance Service will have
determined the \"actual\" liability. This will require an adjustment as
follows:

\(a\) If the actual liability is less than the estimate, debit account
872069.00 (Corresponding FMS SGL Account #: 2116.9089) and credit
accounts 871012.00 (Corresponding FMS SGL Account #: 1010.9089) and
872067.30 (Corresponding FMS SGL Account #: 2404.9089) for the
difference.

\(b\) If the actual liability is greater than the estimate, debit
accounts 872069.00 (Corresponding FMS SGL Account #: 2116.9089) and
872067.90 (Corresponding FMS SGL Account #: 2404.9089) for the
difference and credit account 871012.00 (Corresponding FMS SGL Account
#: 1010.9089).

**5. RETURN OF EXCESS FUNDS BY INSURER**

a\. Public Law 89-214, provides that excess contingency reserves and
premium income derived as a result of premiums rate adjustments will be
returned to the VA by the insurer.

b\. When such excess funds are received they will be deposited to the
Servicemembers Group Life Insurance Fund (36X4009). General Ledger
account 873665.00(Corresponding FMS SGL Account #: 5500.9089) will be
used to record the deposit.

**6. BENEFITS ESCHEATED TO CREDIT OF THE REVOLVING FUND**

a\. Public Law 89-214, Section 770(c) provides that if within 4 years
after death payment has not been made and no eligible claimant can be
found, the amount payable shall escheat to the credit of the revolving
fund.

b\. When funds are returned to the VA as escheated funds, they will be
deposited to the Servicemen\'s Group Life Insurance Fund (36X4009).
General ledger account 873576.00(Corresponding FMS SGL Account #:
5500.9089) will be used to record the deposit.

**7. INVESTMENT OF EXCESS SGLI FUNDS**

a\. The Secretary of the Treasury is authorized by Public Law 89-214,
Section 769(d)(2) to invest in special treasury securities for the
account of the SGLI fund. Therefore, all excess funds returned by the
insurer, which will not be required for immediate transfer or
disbursement, will be invested. The amount of excess funds identified as
extra-hazard costs will be documented by a memorandum received from the
Actuarial Staff (290D) VARO&IC Philadelphia.

b\. The investment records will be maintained as follows by VBA ORM
Accounting Policy and Reporting Division (101/241B):

\(1\) Investment records are maintained for all invested funds in an
Investment Portfolio System (IPS) using a personal computer (PC)
spreadsheet application. This PC spreadsheet application records fund
number, date of investment/redemption activity, interest collected, type
of investment securities and other related interest rates. Investments
identified as extra hazard funds will be maintained separately from all
other types of excess funds.

\(2\) Interest will be accrued and reversed each month and posted to the
proper income and accrual accounts. Interest earned on that portion of
the invested funds identified as excess extra-hazard costs will also be
accrued except that the net change of the accrual amount for each will
also be posted to accounts 874469.00 (Corresponding FMS SGL Account #:
6152.9089) /872067.30 (Corresponding FMS SGL Account #: 2404.9089).
Interest will be paid on invested funds every 6 months (December and
June) and will be automatically invested by the Treasury in multiples of
\$1,000.

\(3\) The subsidiary Investment Portfolio System (IPS) PC spreadsheet
record maintained by the VBA ORM Accounting Policy and Reporting
Division (101/241B) will be reconciled with the related general ledger
accounts each month.

**8. ADMINISTRATIVE COSTS FOR THE SGLI PROGRAM**

a\. The VA and the primary insurer are authorized to be reimbursed for
administrative expenses incurred as a result of administering the SGLI
program. The various expenses for which the primary insurer may be
reimbursed and the related limits are established in the policy. The
various expenses for which the VA may be reimbursed are established in
the following paragraphs. In addition, the method and period of
reporting and the responsibility for control of the VA expenses are
covered. The amount of the monthly accrual is determined by the
Assistant Director for Insurance, VARO&IC Philadelphia, who will
continually review the factors which determine the expense to assure the
most accurate accrual possible. The monthly accrual to the SGLI fund
includes establishment a payable to the GOE (General Operating Expense)
appropriation. The actual transfer of funds will be accomplished at the
end of each fiscal year.

b\. Indirect Expenses. Indirect expenses of the VA for the
administration of the SGLI program are defined as \"management services
(staff work not directly related to a particular project), secretarial
support, supervisory service, telephone service, office space rental and
other miscellaneous office supplies and services\".

c\. Direct Expenses. Direct expenses of the VA for the administration of
the SGLI program are defined as \"personal services and related fringe
benefits, employee travel, printing and reproduction, regular mail
reimbursements, rentals and all other expenses which can be identified
as operational in nature (as opposed to staff) and not reimbursed as an
indirect expense\". Direct expenses also include work performed by staff
personnel which is readily identifiable as a non-recurring cost related
to specific projects for the \"SGLI program\".

\(1\) Categories of Direct Expenses. The various categories of direct
expenses are further defined as follows:

\(a\) Personal services and related fringe benefits are reported by each
organizational element whenever salaries are to be charged directly to
the SGLI program. The report will identify the various operating
elements for which cost is being reported. The reporting service will
maintain a record of the individuals involved, the amount of time
expended for the reporting period and the total dollar value of that
time. Or, if an organization expends a relatively equal amount of time
of an operational nature each reporting period, they may either conduct
a sample or use work measurement reports which identify SGLI separately
to determine the time to be charged to the SGLI program. In either
event, the sample or work measurement reports will be documented to show
the positions included in that reporting method. The salary rate will be
a weighted average of the various positions which will be adjusted as
the individual salary rates change, i.e., promotion or within grade. In
addition, the sample will be periodically validated as the situation
warrants and if unusual amounts of time are expended for a particular
project or problem; it will be billed separately as a direct salary
expense. Regardless of the method used to determine costs, the total of
each report will include a separate entry for fringe benefits. The rate
will be determined by the VBA GOE Budget Execution Team (243G), and will
be periodically and adjusted as conditions warrant.

\(b\) Employee travel (temporary duty) performed for the purpose of
administering the SGLI program will be included on each report as part
of direct expenses. If a portion of a trip is the result of the SGLI
program, only that part will be charged to the SGLI Fund. A negative
entry on each report is suggested if no travel has been performed to
preclude any doubt arising as to whether the SGLI travel was performed
during the reporting period. No charge for permanent change of station
expenses will be billed to the SGLI Fund as direct expenses.

\(c\) The cost of printing will be developed and reported by form or
publication number by the organization responsible. The expense of
designing forms and writing publications by the initiating service will
be charged by the service as outlined in subparagraph (a) above.

\(d\) Regular Mail Reimbursements. The expense of bulk mailings made for
the SGLI program will be reported by the organization which performs the
work and budgets for such expenditures.

\(e\) Rentals. ADP and other special requirement expenses incurred as a
result of work performed for the SGLI program will be charged as a
direct expense. The charges will be based on actual usage. Operations
time will be charged direct or outlined in subparagraph (a) above.
Similarly, the cost of computer programming testing, etc., will be
charged as a direct salary expense.

\(f\) All other direct expenses incurred as part of the administration
of the SGLI program will be reported by the organization experiencing
the expense. A description of the type of expense must be included as
part of the report.

\(2\) Organizational Elements. The following organizational elements
have been specifically identified as either being directly involved with
the SGLI program or responsible for reporting a department\'s total
expense by consolidating their individual services reports:

\(a\) VBA Assistant Director for Insurance, VA Regional Office &
Insurance Center, Philadelphia, PA

\(b\) Office of Resource Management, Budget Execution Teams

\(c\) Veterans Assistance Service and Administrative Service

\(d\) Information Resources Management: Financial Resources Division I

\(e\) Any other element within the VA not specifically identified above
which incurs any direct expense for the administration of the SGLI
program is also expected to report those charges.

\(3\) Reporting. Each of the elements identified in subparagraph (2)
above will file a memorandum report, quarterly, (original only) of SGLI
costs with the Office of Resource Management (24), negative report
required when applicable. The reports will be prepared sufficiently far
in advance to arrive within 10 days after the end of each quarter,
except no later than September 25th for the fourth quarter unless
additional costs are expected to occur before the end of the month. In
which case, that office will notify (24) and make other satisfactory
arrangements for the reports. Costs to be reported by any other element
will be reported as they occur. The expenses will be reported by the
various categories outlined in subparagraph (1) above and in the detail
stated in the description of each category. This will provide the
necessary detail to support charges to the SGLI Fund.

\(4\) Posting. The Office of Resource Management (24) will be
responsible for determining monthly accruals, adjustments thereto and
investigation of out-of-line situations related to administrative
expenses to be charged to the SGLI Fund. They will notify the VBA ORM
Accounting Policy and Reporting Division (101/241B) by memorandum the
amount of the monthly accruals and subsequently any adjustments to be
posted to the accounting records.

# **SECTION Q. MISCELLANEOUS**

**1. MAINTENANCE OF CASH JOURNALS**

Cash Journals will be maintained manually or in a personal computer file
for all funds so that the amount of disbursing authority available for
disbursement or transfer will be known at all times. The balances in the
journals will be analyzed regularly to determine the amount of
disbursing authority needs as prescribed in paragraph D.1.

**2. RECONCILIATION CONTROL ACCOUNT G/L ACCOUNT 8_7857.00**

Certain accounting transactions may be processed by the ADP system which
for various reasons cannot be posted to a valid account. The amounts
involved are held in a pending status in general ledger account
8_7857.00 (Corresponding FMS SGL Account #: 9148.9089), until an
adjustment entry is processed. Since there are no provisions for this
account to appear on the consolidated trial balance, it is important
that the transactions involved be adjusted prior to the final month-end
processing runs for the station.

**3. RECEIVABLE FOR OVERPAYMENTS**

a\. Overpayments of death or disability awards or XC dividends will be
established in the accounts of the general master records as
receivables, except in cases where the indebtedness will be completely
liquidated by offset from the first subsequent installment due. All
entries to the general ledger master records affecting receivables will
be prepared from transaction documents.

b\. Overpayments Created at Insurance Offices. Overpayments of death or
disability awards or XC dividends created at insurance offices will be
established as receivables in the accounts of the insurance offices. The
contra credit entry will be made directly to the .6 analytical account
of the disbursing account to which the erroneous payment was initially
charged.

c\. Cash Collection of Receivables. Cash collection of receivables
includes collection deposited by SF 215 or by withholding from payments
charged to another fund or appropriation and transfer to the insurance
fund or appropriation for which collection was made. These collections
will be deposited or credited to the account of the Treasury Regional
Finance Center servicing the station maintaining the receivables for
credit of that station.

d\. Analyses of Accounts 8_1215.20 (Corresponding FMS SGL Account #:
1311.9089), 8_1227.20 (Corresponding FMS SGL Account #: 1010.9089) and
8_4225.2 (Corresponding FMS SGL Account #: 6725.9089) . Whenever a
collection of an overpaid death or disability award or an XC dividend is
made, whether by cash or voucher deduction, an OF 1017G will be
prepared. The OF 1017G will completely identify the overpaid account and
show the policy number affected by the collection. If the collection is
reversed as a result of an uncollectible check, another OF 1017G will be
prepared to reverse the OF 1017G prepared at time of collection.

e\. Collection of Receivables by Offsets. A collection of receivables by
offsets refers to collection made by offset from payments charged to the
same insurance fund or appropriation. The gross amount of the payment
will be charged to the disbursing or other appropriate account,
crediting the .3 analytical receivable accounts with the amount withheld
and crediting the disbursing authority account with the net amount
certified for payment, if any. If a check drawn on a voucher from which
an offset collection for a receivable was made is canceled, the entry
made from the voucher will be completely reversed.

f\. Waiver of Overpayments. When a recovery of an overpayment is waived,
two signed copies of VAF 4-1837, Decision on Waiver of Indebtedness,
will be furnished the Accounting Section. One copy will be the medium
for crediting the .3 analytical receivable accounts with contra debit to
the appropriate waiver account. The total of the waiver documents
submitted each month must be in agreement with the total amount debited
to the appropriate waiver account.

g\. Write-off of Receivables. Accounts receivable will be reduced by the
amounts which have been determined to be uncollectible. The write-off of
the receivable will be documented by a memo prepared in the Operations
Section and will be forwarded to the Accounting Section. For the posting
of the credit entry to the .3 analytical receivable account with contra
debit to the receivable write-off account. The memo will bear the
approving signature of the Finance Officer or Acting Finance Officer and
will identify the uncollectible receivable by name of debtor, file
number, etc., and will indicate that the receivable has been determined
uncollectible.

h\. Collection of Receivables Previously Written Off. If, subsequent to
the writing off of a receivable as uncollectible, a cash collection is
made on such account, the related SF 215 will be the medium for a credit
entry to the .2 analytical account of the receivable write-off account.
If the collection is by offset from payment made from the same insurance
fund or appropriation, the amount collected by offset will be credited
to the .3 analytical account of the receivable write-off account.

i\. Collection and Transfer of amounts Withheld as Insurance or Other
Repayments and Receipts:

\(1\) Collections of insurance receipts and repayments which are
withheld from insurance funds will be initially accumulated in the
statistical general ledger account (7100 series).

\(2\) Amounts withheld for credit to other than insurance funds will be
accumulated in general ledger account 8_7116.00 (Corresponding FMS SGL
Account #: 9140.9089), pending transfer.

\(3\) The accumulated amounts will be transferred in the same month that
they are withheld. The \"Zero Balance\" report generated by the MSA/GEAC
ADP accounting system will show a balance in the statistical holding
account if the transfer has not been made. Every effort will be made to
process the transfer prior to the final accounting runs for the month.
However, if a balance is shown on the report at the time the accounting
runs are made in the month of September, the transfer must be made in
the month of September prior to the final processing runs. If necessary
the final runs will be reprocessed to accomplish the transfer.

\(4\) SF 1081/OF 1017G as applicable will be used to accomplish the
transfer.

**4. VETERANS MORTGAGE LIFE INSURANCE (VMLI)**

a\. As a result of Public Law No. 100-322, the VMLI administrative
function was transferred from the private sector to the VA effective
September 1, l988.

*NOTE: VMLI policyholders are accounted for in appropriation 36X0120.*

b\. Accounting for VMLI will be done at the Finance Division (241) in
Philadelphia and in the VBA ORM Accounting Policy and Reporting Division
(101/241B). Philadelphia Finance will account for the financial
operations of VMLI and the VBA ORM Accounting Policy and Reporting
Division (101/241B) will record all funding related activities.

c\. VA Benefits Delivery Center Hines will annotate the DFB listing
(VMLI policyholders paying premiums via deduction from their C&P
pension) to show the check number and voucher number. The listing will
be mailed from Hines to Philadelphia on approximately the 25th of each
month. The funds that are supported by the DFB listings are received
through IPAC- Hines will provide a documented reconciliation when the
VMLI funds do not equal the amount on the related listings.

d\. VMLI policyholder premiums paid directly (not through C&P System) to
Philadelphia will be closely monitored via monthly reconciliations
between Insurance and Finance Division records. Premium refunds will be
made through Finance Division.

e\. Finance will prepare and send a MSA/GEAC trial balance for VMLI
operations to the VBA ORM Accounting Policy and Reporting Division
(101/241B), which will use the trial balance to manually record
additional funding related entries and to update the computer generated
trial balance for 36X0120.

f\. General ledger accounts for VMLI program are contained in Attachment
1 (formerly VA Manual MP-4, Part V, Chapter 8, Appendix K).

# **ATTACHMENT: INSURANCE GENERAL LEDGER ACCOUNT DESCRIPTION**

**INSURANCE GENERAL LEDGER ACCOUNT DESCRIPTION**

Attachment 1 (formerly VA Manual MP-4, Part V, Chapter 8, Appendix K)
contains the general ledger account descriptions of the VA veterans
insurance accounting system.

The account descriptions indicate the title and type of account, purpose
and entries representing the most common types of transactions. In the
event it is necessary to make an entry which is not prescribed, the
Chief, Accounting Section, shall record such transaction in a manner
consistent with sound judgment and accounting practices, and in accord
with the general principles outlined herein.

In order to avoid repetition of the numerous disbursing accounts to
which a voucher may be charged, these accounts are referred to by the
abbreviation ADA (applicable disbursing accounts). The same method is
used in referring to numerous income accounts using the abbreviation AIA
(applicable income or repayment accounts).

All insurance general ledger accounts will be maintained on an ADP tape
system. The instructions on the preparation of input to maintain the
accounts on tape are contained in MP6, part II, supplement No. 3.2. Only
the general ledger and related analytical accounts as prescribed in this
appendix will be used to maintain the system on tape. Subsequent changes
to existing accounts or the addition of new accounts will be effected by
issuance of changes to this appendix.

The two digit code ( (01), (02), etc.) following some general ledger
account titles, is the ADP account number. This is a code assigned to
identify insurance inforce accounting transactions and is used on all
systems inputs in lieu of the regular general ledger account number. The
two digit code is converted to the regular account number on all
accounting outputs processed by the ADP system.

**8_1012.00 DISBURSING AUTHORITY**

This is a debit balance (asset) account maintained by insurance fund or
appropriation to show the amount of funds available for disbursement or
transfer. Transfers of disbursing authority between stations will be
posted to the basic account. Receipt and disbursement transactions will
be posted to the following analytical accounts:

1012.01 Receipts (Corresponding FMS SGL Account #: 1010.9089)

1012.11 Receipts-Treasury Certificates Interest (Central Office only)
(Corresponding FMS SGL Account #: 1010.9089)

1012.21 Receipts-Government Agency Bond Interest (Central Office only)
(Corresponding FMS SGL Account #: 1010.9089)

1012.31 Receipts-Participation Certificate Interest (Central Office
only) (Corresponding FMS SGL Account #: 1010.9089)

1012.41 Receipts-Treasury Certificate Redemption (Central Office only)
(Corresponding FMS SGL Account #: 1010.9089)

1012.51 Receipts-Government Agency Bond Redemption (Central Office only)
(Corresponding FMS SGL Account #: 1010.9089)

1012.61 Receipts-Participation Certificate Redemption (Central Office
only) (Corresponding FMS SGL Account #: 1010.9089)

1012.71 Receipts-Non-Government Agency Bond Interest (Central Office
only) (Corresponding FMS SGL Account #: 1010.9089)

1012.81 Receipts-Non-Government Agency Bond Redemption (Central Office
only) (Corresponding FMS SGL Account #: 1010.9089)

1012.02 Receipts-Reimbursable and Statutory Transfers (Corresponding FMS
SGL Account #: 1010.9089)

1012.03 Disbursements and Collections Processed as Repayments
(Corresponding FMS SGL Account #: 1010.9089)

1012.13 Disbursements-Treasury Certificate Investment (Central Office
only) (Corresponding FMS SGL Account #: 1010.9089)

1012.23 Disbursements-Government Agency Bond Investment (Central Office
only) (Corresponding FMS SGL Account #: 1010.9089)

1012.33 Disbursements-Participation Certificates Investment (Central
Office only) (Corresponding FMS SGL Account #: 1010.9089)

1012.43 Disbursements-Non-Government Agency Bond Investment (Central
Office only) (Corresponding FMS SGL Account #: 1010.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Disbursing authority received | a\. Disbursing authority          |
| which is available for            | withdrawn.                        |
| disbursement.                     |                                   |
|                                   | Contra to 8_6032.00               |
| Contra to 8_6032.00               |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account    | 9051.9089).                       |
| #:9051.9089).                     |                                   |
+-----------------------------------+-----------------------------------+

**8_1012.00 DISBURSING AUTHORITY-Continued**

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| b\. Proceeds of canceled checks   | b\. Disbursements scheduled to    |
| (analytical account 8_1012.03)    |                                   |
|                                   | Treasury(analytical account 8     |
| (Corresponding FMS SGL Account #: | 1012.03)                          |
| 1010.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| Contra to accounts debited at     | 1010.9089)                        |
| time disbursement was scheduled.  |                                   |
|                                   | Contra to ADA.                    |
+-----------------------------------+-----------------------------------+
| c\. Amounts of collections        | c\. Amounts of uncollectible      |
| deposited with local disbursing   | checks (analytical account        |
| office (analytical account        | 8_1012.01)                        |
| 8_1012.01)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1010.9089)                        |
| 1010.9089)                        |                                   |
|                                   | Contra to 8_3569.00,8_3569.01, Or |
| Contra to 8_3569.00, 8_3569.01    | 8_3569.05, 8_3569.08              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5501.9089)                        | 5501.9089)                        |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 4620.4114), or appropriate cash   | 4620.4114) or appropriate         |
| collection accounts.              | collection accounts.              |
+-----------------------------------+-----------------------------------+
| d\. Advice received from Treasury | d\. Reversal of net disbursements |
| that checks have been treated as  | in transit (analytical account    |
| canceled or amounts recovered by  | 8_1012.03)                        |
| Treasury for improperly           |                                   |
| negotiated checks (analytical     | (Corresponding FMS SGL Account #: |
| account 8_1012.03) (Corresponding | 1010.9089)                        |
| FMS SGL Account #: 1010.9089)     |                                   |
|                                   | Contra to 8_2038.00(Corresponding |
| Contra to 8_1216.20(Corresponding | FMS SGL Account #: 2120.9089)     |
| FMS SGL Account #: 1322.9089)     |                                   |
+-----------------------------------+-----------------------------------+
| e\. Proceeds of undelivered       | e\. Amounts of checks previously  |
| checks                            | deposited as undeliverable        |
|                                   | reauthorized for                  |
| deposited (analytical account     | payment(analytical account        |
| 8_1012.03)                        | 8_1012.03)                        |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 1010.9089)                        |
|                                   |                                   |
| Contra to 8_2025.00,              | Contra to 8_2025.00(Corresponding |
| 8_2025.10(Corresponding FMS SGL   | FMS SGL Account #: 2116.9089)     |
| Account #: 2116.9089)             |                                   |
+-----------------------------------+-----------------------------------+

+-----------------------------------+---+----------------------------------+
| f\. Net disbursements in transit  |   | f\. Net collections in transit   |
| (analytical account 8_1012.03)    |   | (analytical account 8_1012.01).  |
|                                   |   |                                  |
| (Corresponding FMS SGL Account #: |   | (Corresponding FMS SGL Account   |
| 1010.9089)                        |   | #: 1010.9089)                    |
|                                   |   |                                  |
| Contra to 8_2038.00               |   | Contra to 8_1036.00,8_1037.00    |
|                                   |   |                                  |
| (Corresponding FMS SGL Account #: |   | (Corresponding FMS SGL Account   |
| 2110.9089)                        |   | #: 1010.9089)                    |
+-----------------------------------+---+----------------------------------+
| g\. Reversal of net collections   |   | g\. Collections reclassified as  |
| in transit(analytical account     |   | repayments (analytical account   |
| 8_1012.01)                        |   | 8_1012.01)                       |
|                                   |   |                                  |
| (Corresponding FMS SGL Account #: |   | (Corresponding FMS SGL Account   |
| 1010.9089)                        |   | #: 1010.9089)                    |
|                                   |   |                                  |
| Contra to 8_1036.00, 8_1037.00    |   | Contra to 8_1036.00, 8_1037.00   |
|                                   |   |                                  |
| (Corresponding FMS SGL Account #: |   | (Corresponding FMS SGL Account   |
| 1010.9089)                        |   | #: 1010.9089)                    |
+-----------------------------------+---+----------------------------------+
| h\. Amounts of collections        | h |                                  |
| received from other               | \ |                                  |
| stations(Analytical account       | . |                                  |
| 8_1012.01)                        | A |                                  |
|                                   | m |                                  |
| (Corresponding FMS SGL Account #: | o |                                  |
| 1010.9089)                        | u |                                  |
|                                   | n |                                  |
| Contra to 8_6026.00(Corresponding | t |                                  |
| FMS SGL Account #: 9104.9089)     | o |                                  |
|                                   | f |                                  |
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+-----------------------------------+---+----------------------------------+
| i\. Collections reclassified as   |   | i\. Amount of bond discount      |
| repayments (analytical account    |   | classified as income at time of  |
| 8_1012.03)                        |   | bond redemption (analytical      |
|                                   |   | account 8_1012.03)               |
| (Corresponding FMS SGL Account #: |   |                                  |
| 1010.9089)                        |   | (Corresponding FMS SGL Account   |
|                                   |   | #: 1010.9089)                    |
| Contra to 8_3569.11               |   |                                  |
| (Corresponding FMS SGL Account #: |   | Contra to                        |
| 5501.9089)                        |   | 8_4667.00(Corresponding FMS SGL  |
|                                   |   | Account #: 6152.9089)            |
| (Corresponding FMS SGL Account #: |   |                                  |
| 4620.4114)                        |   |                                  |
+-----------------------------------+---+----------------------------------+
| j\. Amounts of bond discount      | j |                                  |
| classified as charges at time of  | \ |                                  |
| bond investment (analytical       | . |                                  |
| account 8_1012.03)                | A |                                  |
|                                   | m |                                  |
| (Corresponding FMS SGL Account #: | o |                                  |
| 1010.9089)                        | u |                                  |
|                                   | n |                                  |
| Contra to 8_4667.00               | t |                                  |
|                                   | o |                                  |
| (Corresponding FMS SGL Account #: | f |                                  |
| 6152.9089)                        | b |                                  |
|                                   | o |                                  |
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|                                   | p |                                  |
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|                                   | a |                                  |
|                                   | c |                                  |
|                                   | c |                                  |
|                                   | o |                                  |
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|                                   | n |                                  |
|                                   | t |                                  |
|                                   | 8 |                                  |
|                                   | _ |                                  |
|                                   | 1 |                                  |
|                                   | 0 |                                  |
|                                   | 1 |                                  |
|                                   | 2 |                                  |
|                                   | . |                                  |
|                                   | 2 |                                  |
|                                   | 1 |                                  |
|                                   | ) |                                  |
|                                   |   |                                  |
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|                                   | C |                                  |
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|                                   | s |                                  |
|                                   | p |                                  |
|                                   | o |                                  |
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|                                   | d |                                  |
|                                   | i |                                  |
|                                   | n |                                  |
|                                   | g |                                  |
|                                   | F |                                  |
|                                   | M |                                  |
|                                   | S |                                  |
|                                   | S |                                  |
|                                   | G |                                  |
|                                   | L |                                  |
|                                   | A |                                  |
|                                   | c |                                  |
|                                   | c |                                  |
|                                   | o |                                  |
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|                                   | n |                                  |
|                                   | t |                                  |
|                                   | # |                                  |
|                                   | : |                                  |
|                                   | 1 |                                  |
|                                   | 0 |                                  |
|                                   | 1 |                                  |
|                                   | 0 |                                  |
|                                   | . |                                  |
|                                   | 9 |                                  |
|                                   | 0 |                                  |
|                                   | 8 |                                  |
|                                   | 9 |                                  |
|                                   | ) |                                  |
|                                   |   |                                  |
|                                   | C |                                  |
|                                   | o |                                  |
|                                   | n |                                  |
|                                   | t |                                  |
|                                   | r |                                  |
|                                   | a |                                  |
|                                   | t |                                  |
|                                   | o |                                  |
|                                   | 8 |                                  |
|                                   | _ |                                  |
|                                   | 3 |                                  |
|                                   | 2 |                                  |
|                                   | 3 |                                  |
|                                   | 3 |                                  |
|                                   | . |                                  |
|                                   | 0 |                                  |
|                                   | 0 |                                  |
|                                   |   |                                  |
|                                   | ( |                                  |
|                                   | C |                                  |
|                                   | o |                                  |
|                                   | r |                                  |
|                                   | r |                                  |
|                                   | e |                                  |
|                                   | s |                                  |
|                                   | p |                                  |
|                                   | o |                                  |
|                                   | n |                                  |
|                                   | d |                                  |
|                                   | i |                                  |
|                                   | n |                                  |
|                                   | g |                                  |
|                                   | F |                                  |
|                                   | M |                                  |
|                                   | S |                                  |
|                                   | S |                                  |
|                                   | G |                                  |
|                                   | L |                                  |
|                                   | A |                                  |
|                                   | c |                                  |
|                                   | c |                                  |
|                                   | o |                                  |
|                                   | u |                                  |
|                                   | n |                                  |
|                                   | t |                                  |
|                                   | # |                                  |
|                                   | : |                                  |
|                                   | 5 |                                  |
|                                   | 3 |                                  |
|                                   | 1 |                                  |
|                                   | 1 |                                  |
|                                   | . |                                  |
|                                   | 9 |                                  |
|                                   | 0 |                                  |
|                                   | 8 |                                  |
|                                   | 9 |                                  |
|                                   | ) |                                  |
+-----------------------------------+---+----------------------------------+

+-----------------------------------+---+----------------------------------+
| k\. Amounts of bond premium       |   |                                  |
| classified as income at time of   |   |                                  |
| bond redemption (analytical       |   |                                  |
| account 8_1012.03)                |   |                                  |
|                                   |   |                                  |
| (Corresponding FMS SGL Account #: |   |                                  |
| 1010.9089)                        |   |                                  |
|                                   |   |                                  |
| Contra to 8_4667.00               |   |                                  |
|                                   |   |                                  |
| (Corresponding FMS SGL Account #: |   |                                  |
| 6152.9089)                        |   |                                  |
+-----------------------------------+---+----------------------------------+
| l\. Amount of bond discount       |   |                                  |
| classified as income at time of   |   |                                  |
| bond redemption(analytical        |   |                                  |
| account 8_1012.21)                |   |                                  |
|                                   |   |                                  |
| (Corresponding FMS SGL Account #: |   |                                  |
| 1010.9089)                        |   |                                  |
|                                   |   |                                  |
| Contra to 8_3233.00               |   |                                  |
|                                   |   |                                  |
| (Corresponding FMS SGL Account #: |   |                                  |
| 5311.9089)                        |   |                                  |
+-----------------------------------+---+----------------------------------+

**8_1025.00 INVESTMENTS-TREASURY CERTIFICATES**

This is a debit balance (asset) account maintained by fund to show
amount invested in Treasury Certificates (Central Office only).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of certificates        | a\. Amount of certificates        |
| purchased.                        | redeemed.                         |
|                                   |                                   |
| Contra to 8_1012.13               | Contra to 8_1012.41               |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1036.00 COLLECTIONS IN TRANSIT**

This is a debit balance (asset) account maintained for insurance
revolving funds to show the amount of collections accomplished on
expenditure documents; e.g., voucher deduction, SF 1081\'s, etc., not
confirmed by regional disbursing offices at the end of the month.
Entries to this account will be reversed at the beginning of the
following month.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Deposits in transit at end of | a\. Reversal of deposits in       |
| month.                            | transit.                          |
|                                   |                                   |
| Contra to 8_1012.01               | Contra to 8_1012.01               |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1037.00 AVAILABLE RECEIPTS IN TRANSIT**

This is a debit balance (asset) account maintained by insurance fund or
appropriation to show amount of available receipts accomplished on
expenditure documents; e.g., voucher deductions, SF 1081\'s, etc., not
confirmed by regional disbursing offices at the end of the month.
Entries to this account will be reversed at the beginning of the
following month.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Available receipts in transit | a\. Reversal of available         |
| at end of month.                  | receipts in transit.              |
|                                   |                                   |
| Contra to 8_1012.01, 8_1012.02    | Contra to 8_1012.01, 8_1012.02    |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**841038.00 APPROPRIATION REIMBURSEMENTS IN TRANSIT**

This is a debit balance (asset) account maintained for the Veterans
Insurance and Indemnities Appropriation to show the net amount of
appropriation reimbursements not accomplished by disbursing offices at
the end of the month. Entries to this account will be reversed at the
beginning of the following month.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Appropriation reimbursements  | a\. Reversing entry.              |
| in transit at the end of the      |                                   |
| month.                            | Contra to 8_1012.03               |
|                                   |                                   |
| Contra to 8_1012.03               | (Corresponding FMS SGL Account #: |
|                                   | 1010.9089)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_1142.00 POLICY LOANS-BASIC ACCOUNT (01)**

This is a debit balance (asset) account maintained to show amount of
policy loans brought forward from prior fiscal years. Adjusted by amount
of interoffice transfers of policy loans during current fiscal year.

+-----------------------------------+----------------------------------+
| **Debits**                        | **Credits**                      |
|                                   |                                  |
| a\. Amount of policy loans        | a\. Amount of policy loans       |
| received from other stations.     | transferred to other stations.   |
|                                   |                                  |
| Contra to 8_6122.00.              | Contra to 8_6112.00.             |
+-----------------------------------+----------------------------------+
| b\. Adjustment for increase in    | b\. Adjustment for decrease in   |
| loan balance prior to July 1,     | loan balance prior to July 1,    |
| 1955.                             | 1955.                            |
|                                   |                                  |
| Contra to 8_3561.70               | Contra to 8_3561.70              |
|                                   | (Corresponding FMS SGL Account   |
| (Corresponding FMS SGL Account #: | #: 5500.9089)                    |
| 5500.9089)                        |                                  |
+-----------------------------------+----------------------------------+
| c\. Net debit balance transferred | c\. Net credit balances          |
| from analytical account at end of | transferred from analytical      |
| fiscal year.                      | accounts at end of fiscal year.  |
|                                   |                                  |
| Contra to 8\_ 1142.90             | Contra to 8_1142.20, 8_1142.30,  |
| (Corresponding FMS SGL Account #: | 8_1142.60.                       |
| 1350.9089)                        |                                  |
|                                   | (Corresponding FMS SGL Account   |
|                                   | #: 1350.9089)                    |
+-----------------------------------+----------------------------------+

**8_1142.20 POLICY LOANS-CASH COLLECTIONS (02)**

This is a credit balance (analytical asset) account maintained to show
amounts of cash collections applied as repayments of policy loans.
Includes amounts withheld and deposited by SF 1081.

+----------------------------------+-----------------------------------+
| **Debits**                       | **Credits**                       |
|                                  |                                   |
| a\. Amount of uncollectible      | a\. Amount of cash collections    |
| checks previously applied as     | applied to policy loans.          |
| repayments of policy loans.      |                                   |
|                                  | Contra to 8_3569.01\              |
| Contra to 8_3569.01              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account   | 5501.9089)                        |
| #: 5501.9089)                    |                                   |
|                                  | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account   | 4620.4114),8_3571.00              |
| #: 4620.4114)                    | (Corresponding FMS SGL Account #: |
|                                  | 5501.9089), 8_2064.21, 8_2064.22. |
|                                  |                                   |
|                                  | 00                                |
|                                  |                                   |
|                                  | (Corresponding FMS SGL Account #: |
|                                  | 2323.9089)                        |
+----------------------------------+-----------------------------------+
| b\. Net credit balance           |                                   |
| transferred to basic account at  |                                   |
| end of fiscal year.              |                                   |
|                                  |                                   |
| Contra to 8_1142.00\             |                                   |
| (Corresponding FMS SGL Account   |                                   |
| #: 1350.9089)                    |                                   |
+----------------------------------+-----------------------------------+

**8_1142.30 POLICY LOAN-OFFSETS (03)**

This is a credit balance (analytical asset) account maintained to show
amounts of policy loans collected by offset from charges to the same
fund or appropriation or from face value of policy at maturity.

+----------------------------------+---+-----------------------------------+
| **Debits**                       | * |                                   |
|                                  | * |                                   |
| a\. Cancellation of checks.      | C |                                   |
|                                  | r |                                   |
| Contra to ADA or applicable      | e |                                   |
| credit accounts.                 | d |                                   |
|                                  | i |                                   |
|                                  | t |                                   |
|                                  | s |                                   |
|                                  | * |                                   |
|                                  | * |                                   |
|                                  |   |                                   |
|                                  | a |                                   |
|                                  | \ |                                   |
|                                  | . |                                   |
|                                  | A |                                   |
|                                  | m |                                   |
|                                  | o |                                   |
|                                  | u |                                   |
|                                  | n |                                   |
|                                  | t |                                   |
|                                  | o |                                   |
|                                  | f |                                   |
|                                  | p |                                   |
|                                  | o |                                   |
|                                  | l |                                   |
|                                  | i |                                   |
|                                  | c |                                   |
|                                  | y |                                   |
|                                  | l |                                   |
|                                  | o |                                   |
|                                  | a |                                   |
|                                  | n |                                   |
|                                  | s |                                   |
|                                  | c |                                   |
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|                                  | l |                                   |
|                                  | l |                                   |
|                                  | e |                                   |
|                                  | c |                                   |
|                                  | t |                                   |
|                                  | e |                                   |
|                                  | d |                                   |
|                                  | b |                                   |
|                                  | y |                                   |
|                                  | o |                                   |
|                                  | f |                                   |
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|                                  | p |                                   |
|                                  | p |                                   |
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|                                  | t |                                   |
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|                                  | o |                                   |
|                                  | n |                                   |
|                                  | o |                                   |
|                                  | f |                                   |
|                                  | o |                                   |
|                                  | t |                                   |
|                                  | h |                                   |
|                                  | e |                                   |
|                                  | r |                                   |
|                                  | c |                                   |
|                                  | r |                                   |
|                                  | e |                                   |
|                                  | d |                                   |
|                                  | i |                                   |
|                                  | t |                                   |
|                                  | s |                                   |
|                                  | . |                                   |
|                                  |   |                                   |
|                                  | C |                                   |
|                                  | o |                                   |
|                                  | n |                                   |
|                                  | t |                                   |
|                                  | r |                                   |
|                                  | a |                                   |
|                                  | t |                                   |
|                                  | o |                                   |
|                                  | 8 |                                   |
|                                  | _ |                                   |
|                                  | 3 |                                   |
|                                  | 5 |                                   |
|                                  | 7 |                                   |
|                                  | 1 |                                   |
|                                  | . |                                   |
|                                  | 0 |                                   |
|                                  | 0 |                                   |
|                                  | ( |                                   |
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|                                  | S |                                   |
|                                  | S |                                   |
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|                                  | 2 |                                   |
|                                  | 0 |                                   |
|                                  | . |                                   |
|                                  | 4 |                                   |
|                                  | 1 |                                   |
|                                  | 1 |                                   |
|                                  | 4 |                                   |
|                                  | ) |                                   |
|                                  | , |                                   |
|                                  | A |                                   |
|                                  | D |                                   |
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|                                  | p |                                   |
|                                  | p |                                   |
|                                  | l |                                   |
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|                                  | a |                                   |
|                                  | b |                                   |
|                                  | l |                                   |
|                                  | e |                                   |
|                                  | c |                                   |
|                                  | r |                                   |
|                                  | e |                                   |
|                                  | d |                                   |
|                                  | i |                                   |
|                                  | t |                                   |
|                                  | a |                                   |
|                                  | c |                                   |
|                                  | c |                                   |
|                                  | o |                                   |
|                                  | u |                                   |
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|                                  | t |                                   |
|                                  | s |                                   |
|                                  | . |                                   |
+----------------------------------+---+-----------------------------------+
| b\. Net credit balance           |   | b\. Amount of debit loan balance  |
| transferred to basic account at  |   | (less than \$1) cleared by        |
| end of fiscal year.              |   | transfer to variance account.     |
|                                  |   |                                   |
| Contra to 8_1142.00              |   | Contra to 8_3224.90               |
| (Corresponding FMS SGL Account   |   | (Corresponding FMS SGL Account #: |
| #: 1350.9089)                    |   | 5900.9089)                        |
+----------------------------------+---+-----------------------------------+

**8_1142.60 POLICY LOANS-CONVERTED TO RECEIVABLES**

This is a credit balance (analytical asset) account maintained to show
amounts of policy loans cleared by the establishment of receivables
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance            | a\. Amount of policy loans        |
| transferred to basic account at   | converted to receivables.         |
| end of fiscal year.               |                                   |
|                                   | Contra to 8_1215.90, 841215.92    |
| Contra to 8_1142.00               |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1350.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1142.90 POLICY LOANS-MADE CURRENT FISCAL YEAR (04)**

This is a debit balance (analytical asset) account maintained to show
amounts of policy loans granted during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of policy loans made.  | a\. Cancellation of checks.       |
|                                   |                                   |
| Contra to 8_1012.03               | Contra to 8_1012.03               |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089) and/or various offset  | 1010.9089) and/or various offset  |
| accounts,                         | accounts,                         |
|                                   |                                   |
| 8_4669.00                         | 8_3571.00                         |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 6152.9089),                       | 4620.4114)                        |
|                                   |                                   |
| 8_3571.00                         |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 4620.4114)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amount of policy loan         | b\. Net debit balance transferred |
| interest capitalized.             | to basic account at end of fiscal |
|                                   | year.                             |
| Contra to 8_3214.30               |                                   |
|                                   | Contra to 8_1142.00               |
| (Corresponding FMS SGL Account #: |                                   |
| 5310.9089) , 8_3571.00            | (Corresponding FMS SGL Account #: |
|                                   | 1350.9089)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 5501.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_1215.00 RECEIVABLES-BASIC ACCOUNT-MAINTAINED MANUALLY**

This is a debit balance (asset) account maintained under manual control
to show balances of overpayment receivables brought forward from the
prior fiscal year. Adjusted by amounts of interoffice transfer of
receivables during current fiscal year. The following analytical
accounts will be maintained for 36X0120 Veterans Insurance and
Indemnities Appropriation, receivable transactions:

841215.01 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1311.9089)

841215.02 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1311.9089)

841215.03 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1311.9089)

841215.04 Adjustments By Transfers From Others Funds

(Corresponding FMS SGL Account #: 1311.9089)

+-----------------------------------+----------------------------------+
| **Debits**                        | **Credits**                      |
|                                   |                                  |
| a\. Amount of receivables         | a\. Amounts of receivables       |
| transferred from other stations.  | transferred to other stations.   |
|                                   |                                  |
| Contra to 8_6145.00               | Contra to 8_6135.00              |
|                                   | (Corresponding FMS SGL Account   |
| (Corresponding FMS SGL Account #: | #: 1330.9089)                    |
| 1331.9089)                        |                                  |
+-----------------------------------+----------------------------------+
| b\. Net debit balance transferred | b\. Net credit balances          |
| from analytical account at end of | transferred from analytical      |
| fiscal year.                      | accounts at end of fiscal year   |
|                                   |                                  |
| Contra to 8_1215.90               | Contra to 8_1215.20, 8_1215.30.  |
|                                   |                                  |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account   |
| 1311.9089)                        | #: 1311.9089)                    |
+-----------------------------------+----------------------------------+

**8_1215.20 RECEIVABLES-CASH COLLECTIONS-MAINTAINED MANUALLY**

This is a credit balance (analytical asset) account maintained under
manual control to show amounts of cash collections applied to
receivables during current fiscal year. Includes amounts withheld and
deposited by SF 1081. The following analytical accounts will be
maintained for 36X0120, Veterans Insurance and Indemnities
Appropriation, receivables transactions:

841215.21 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1311.9089)

841215.22 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1311.9089)

841215.23 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1311.9089)

841215.24 Adjustments By Transfers From Others Funds

(Corresponding FMS SGL Account #: 1311.9089)

+----------------------------------+---+-----------------------------------+
| **Debits**                       | * |                                   |
|                                  | * |                                   |
| a\. Amount of uncollectible      | C |                                   |
| checks previously applied as     | r |                                   |
| repayments of receivables.       | e |                                   |
|                                  | d |                                   |
| Contra to 8_1012.01              | i |                                   |
| (Corresponding FMS SGL Account   | t |                                   |
| #: 1010.9089),                   | s |                                   |
|                                  | * |                                   |
| 8_3569.01                        | * |                                   |
|                                  |   |                                   |
| (Corresponding FMS SGL Account   | a |                                   |
| #: 5501.9089)                    | \ |                                   |
|                                  | . |                                   |
| (Corresponding FMS SGL Account   | A |                                   |
| #: 4620.4114)                    | m |                                   |
|                                  | o |                                   |
|                                  | u |                                   |
|                                  | n |                                   |
|                                  | t |                                   |
|                                  | o |                                   |
|                                  | f |                                   |
|                                  | c |                                   |
|                                  | a |                                   |
|                                  | s |                                   |
|                                  | h |                                   |
|                                  | c |                                   |
|                                  | o |                                   |
|                                  | l |                                   |
|                                  | l |                                   |
|                                  | e |                                   |
|                                  | c |                                   |
|                                  | t |                                   |
|                                  | i |                                   |
|                                  | o |                                   |
|                                  | n |                                   |
|                                  | s |                                   |
|                                  | a |                                   |
|                                  | p |                                   |
|                                  | p |                                   |
|                                  | l |                                   |
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|                                  | S |                                   |
|                                  | G |                                   |
|                                  | L |                                   |
|                                  | A |                                   |
|                                  | c |                                   |
|                                  | c |                                   |
|                                  | o |                                   |
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|                                  | n |                                   |
|                                  | t |                                   |
|                                  | # |                                   |
|                                  | : |                                   |
|                                  | 4 |                                   |
|                                  | 6 |                                   |
|                                  | 2 |                                   |
|                                  | 0 |                                   |
|                                  | . |                                   |
|                                  | 4 |                                   |
|                                  | 1 |                                   |
|                                  | 1 |                                   |
|                                  | 4 |                                   |
|                                  | ) |                                   |
+----------------------------------+---+-----------------------------------+
| b\. Adjustment of cash           |   |                                   |
| collections                      |   |                                   |
|                                  |   |                                   |
| previously applied as repayments |   |                                   |
| to receivables.                  |   |                                   |
|                                  |   |                                   |
| Contra to AIA.                   |   |                                   |
+----------------------------------+---+-----------------------------------+
| c\. Net credit balance           |   |                                   |
| transferred to basic account at  |   |                                   |
| end of fiscal year.              |   |                                   |
|                                  |   |                                   |
| Contra to 8_1215.00              |   |                                   |
| (Corresponding FMS SGL Account   |   |                                   |
| #: 1311.9089)                    |   |                                   |
+----------------------------------+---+-----------------------------------+

**8_1215.30 RECEIVABLES-OFFSETS-MAINTAINED MANUALLY**

This is a credit balance (analytical asset) account maintained under
manual control to show amounts of receivables collected during current
fiscal year by offset from charges to the same fund or appropriation.
Includes non-cash disposition such as write-offs and waivers. The
following analytical accounts will be maintained for 36X0120 Veterans
Insurance and Indemnities Appropriations, receivable transactions:

841215.31 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1311.9089)

841215.32 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1311.9089)

841215.33 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1311.9089)

841215.34 Adjustments By Transfers From Others Funds

(Corresponding FMS SGL Account #: 1311.9089)

+-----------------------------------+----------------------------------+
| **Debits**                        | **Credits**                      |
|                                   |                                  |
| a\. Cancellation of checks.       | a\. Amount of receivables        |
|                                   | collected by offset or by        |
| Contra to ADA or applicable       | application of other credits.    |
| credit accounts.                  |                                  |
|                                   | Contra to ADA or applicable      |
|                                   | credit accounts.                 |
+-----------------------------------+----------------------------------+
| b\. Amounts of over collections   | b\. Amount of receivables        |
| refunded.                         | waived.                          |
|                                   |                                  |
| Contra to 8_1012.03.              | Contra to 8_4215.00              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account   |
| 1010.9089)                        | #: 6726.9089)                    |
+-----------------------------------+----------------------------------+
| c\. Net credit balance            | c\. Amount of receivables        |
| transferred to basic account at   | written off as uncollectible.    |
| end of fiscal year.               |                                  |
|                                   | Contra to 8_4225.00.             |
| Contra to 8_1215.00               | (Corresponding FMS SGL Account   |
|                                   | #: 6725.9089)                    |
| (Corresponding FMS SGL Account #: |                                  |
| 1311.9089)                        |                                  |
+-----------------------------------+----------------------------------+
|                                   | d\. Amount of receivables        |
|                                   | reported to GAO as               |
|                                   | uncollectible.                   |
|                                   |                                  |
|                                   | Contra to 8_4225.00.             |
|                                   | (Corresponding FMS SGL Account   |
|                                   | #: 6725.9089)                    |
+-----------------------------------+----------------------------------+

**8_1215.90 RECEIVABLES ESTABLISHED CURRENT FISCAL YEAR-MAINTAINED
MANUALLY**

This is a debit balance (analytical asset) account maintained under
manual control to show amounts of receivables established during current
fiscal year. The following analytical accounts will be maintained for
36X0120, Veterans Insurance and Indemnities Appropriation, receivable
transactions:

841215.91 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1311.9089)

841215.92 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1311.9089)

841215.93 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1311.9089)

841215.94 Adjustments By Transfers From Others Funds

(Corresponding FMS SGL Account #: 1311.9089

+----------------------------------+-----------------------------------+
| **Debits**                       | **Credits**                       |
|                                  |                                   |
| a\. Amount of receivables        | a\. Net debit balance transferred |
| established.                     | to basic account at end of fiscal |
|                                  | year.                             |
| Contra to .6 account of overpaid |                                   |
| disbursement.                    | Contra to 8_1215.00               |
|                                  |                                   |
|                                  | (Corresponding FMS SGL Account #: |
|                                  | 1311.9089)                        |
+----------------------------------+-----------------------------------+
| b\. Amount of receivables        |                                   |
| transferred from ADP system.     |                                   |
|                                  |                                   |
| Contra to 8_4501.00.             |                                   |
| (Corresponding FMS SGL Account   |                                   |
| #: 6152.9089)                    |                                   |
+----------------------------------+-----------------------------------+

**8_1216.00 RECEIVABLES-PROCEEDS DUE FROM TREASURY-UNAVAILABLE CANCELED
CHECKS-BASIC ACCOUNT**

This is a debit balance (asset) account maintained to show amount due
from the Treasurer of the United States for unavailable checks treated
as canceled brought forward from the prior fiscal year. The following
analytical accounts will be maintained for 36X0120, Veterans Insurance
and Indemnities Appropriation, receivable transactions:

841216.01 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1322.9089)

841216.02 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1322.9089)

841216.03 Servicemen\'s Indemnity

(Corresponding FMS SGL Account #: 1322.9089)

841216.04 Adjustments By Transfers From Others Funds

(Corresponding FMS SGL Account #: 1311.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net debit balance transferred | a\. Net credit balances           |
| from analytical account at end of | transferred from analytical       |
| fiscal year.                      | accounts at end of fiscal year.   |
|                                   |                                   |
| Contra to 8_1216.90               | Contra to 8_1216.20, 8_1216.30.   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1322.9089)                        | 1322.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1216.20 RECEIVABLES-PROCEEDS DUE FROM TREASURY-UNAVAILABLE CANCELED
CHECKS-CASH COLLECTIONS**

This is a credit balance (analytical asset) account maintained to show
amounts of cash collections applied during current fiscal year to
receivables due from the Treasurer of the United States for unavailable
checks treated as canceled. The following analytical accounts will be
maintained for 36X0120, Veterans Insurance and Indemnities
Appropriation, receivable transactions:

841216 21 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1322.9089)

841216.22 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1322.9089)

841216.23 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1322.9089)

841216.24 Adjustments By Transfers From Others Funds

(Corresponding FMS SGL Account #: 1311.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance            | a\. Advice from Treasurer of the  |
| transferred to basic account at   | United States that checks have    |
| end of fiscal year.               | been treated as canceled (SF      |
|                                   | 1184)                             |
| Contra to 8_1216.00               |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1012.03.              |
| 1322.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 1010.9089)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Amounts recovered by the      |
|                                   | Treasurer of the United States    |
|                                   | for improperly negotiated checks. |
|                                   |                                   |
|                                   | Contra to 8_1012.03.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1216.30 RECEIVABLES-PROCEEDS DUE FROM TREASURY-UNAVAILABLE CANCELLED
CHECKS-OFFSETS**

This is a credit balance (analytical asset) account maintained to show
amount of receivables due from the Treasurer of the United States for
unavailable checks for which notification has been received advising
that the checks have been endorsed and negotiated and which are disposed
of by non-cash actions during the current fiscal year. The following
analytical accounts will be maintained for 36X0120, Veterans Insurance
and Indemnities Appropriation, receivable transactions:

841216.31 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1322.9089)

841216.32 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1322.9089)

841216.33 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1322.9089)

841216.34 Adjustments By Transfers From Others Funds

(Corresponding FMS SGL Account #: 1311.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance            | a\. Advice indicating that checks |
| transferred to basic account at   | have been endorsed and            |
| end of fiscal year.               | negotiated.                       |
|                                   |                                   |
| Contra to 8\_\_1216.00            | Contra to 8_1215.90               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1322.9089)                        | 1311.9089)                        |
|                                   |                                   |
|                                   | , 8_1215 91                       |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
|                                   |                                   |
|                                   | , 8_121592                        |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
|                                   |                                   |
|                                   | , 8_1215.93                       |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1216.90 RECEIVABLESPROCEEDS DUE FROM TREASURY-UNAVAILABLE CANCELED
CHECKS-ESTABLISHED**

This is a debit balance (analytical asset) account maintained to show
amounts established during the current fiscal year for receivables due
from the Treasurer of the United States for unavailable checks. The
following analytical accounts will be maintained for 36X0120, Veterans
Insurance and Indemnities Appropriation, receivable transactions.

841216.91 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1322.9089)

841216.92 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1322.9089)

841216.93 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1322.9089)

841216.94 Adjustments By Transfers From Others Funds

(Corresponding FMS SGL Account #: 1311.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of requests for        | a\. Net debit balance transferred |
| cancellation of unavailable       | to basic account at end of fiscal |
| checks (SF 1184).                 | year.                             |
|                                   |                                   |
| Contra to .6 account of           | Contra to 8_1216.00.              |
| applicable disbursement or other  |                                   |
| accounts.                         |                                   |
+-----------------------------------+-----------------------------------+

**8_1217.00 PREMIUMS IN ARREARS**

This is a debit balance (asset) account to record amounts due from
veterans for underpayment of premiums (Central Office Only). This
account is adjusted quarterly.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts due from Veterans for | a\. Amount established as accrued |
| underpayment of premiums and/or   | at end of prior quarter adjusted  |
| accrual adjustment.               | at time next accrual is           |
|                                   | established.                      |
| Contra to 8_3561.30               |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_3561.30               |
| 5500.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 5500.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1223.00 TRANSFER DUE FROM INSURANCE APPROPRIATION FOR EXTRA HAZARD
LOSSES**

This is a debit balance (asset) account maintained by fund to show
amounts of statutory reimbursements due from the Veterans Insurance and
Indemnities Appropriation to cover extra hazard and other losses.
(Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts due from insurance    | a\. Amounts established as due    |
| appropriation for extra hazard    | from insurance appropriation for  |
| and other losses (at least        | extra hazard and other losses     |
| quarterly).                       | reversed (in same month next      |
|                                   | accrual is established).          |
| Contra to 813888.00, 853775.00.   |                                   |
| (Corresponding FMS SGL Account #: | Contra to 813888.00, 853775.00.   |
| 5500.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 5500.9089)                        |
+-----------------------------------+-----------------------------------+

**811224.00 RECEIVABLES-SHORTAGES-ALLOTMENTS AND DEDUCTIONS**

This is a debit balance (asset) account maintained for the \"36X8132\"
fund only to show amounts due from service departments and DVB as a
result of erroneous register calculations. (Philadelphia VA Center
only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts due from service      | a\. Amounts of shortages paid by  |
| departments and DVB.              | service departments and DVB.      |
|                                   |                                   |
| Contra to 813569.05, 813569.08.   | Contra to 813569.05, 813569.08.   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5501.9089)                        | 5501.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1227.00 RECEIVABLES-BASIC ACCOUNT-(ADP)**

This is a debit balance (asset) account maintained on ADP system to show
balances of overpayment receivables on tape brought forward from the
prior fiscal year. Adjusted by amounts of interoffice transfer of
receivables during current fiscal year. The following analytical
accounts will be maintained for 36X0120, Veterans Insurance and
Indemnities Appropriation, receivable transactions:

841227.01 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1311.9089)

841227.02 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1311.9089)

841227.03 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1311.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of receivables        | a\. Amounts of receivables        |
| received from other stations.     | transferred to other stations.    |
|                                   |                                   |
| Contra to 8_6145.00.              | Contra to 8_6135.00.              |
+-----------------------------------+-----------------------------------+
| b\. Net debit balance transferred | b\. Net credit balances           |
| from analytical account at end of | transferred from analytical       |
| fiscal year.                      | accounts at end of fiscal year.   |
|                                   |                                   |
| Contra 8_1227.90.                 | Contra to 8_1227.20, 8_122730.    |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1311.9089)                        |
| 1311.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8 1227.20 RECEIVABLES-CASH COLLECTIONS (ADP)**

This is a credit balance (analytical asset) account maintained on ADP
system to show amounts of collections applied to receivables on tape
during current fiscal year. Includes amounts withheld and deposited by
SF 1081. The following analytical accounts will be maintained for
36X0120, Veterans Insurance and Indemnities, receivable transactions:

841227.21 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1311.9089)

841227.22 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1311.9089)

841227.23 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1311.9089)

+----------------------------------+-----------------------------------+
| **Debits**                       | **Credits**                       |
|                                  |                                   |
| a\. Amount of uncollectible      | a\. Amount of cash collections    |
| checks previously applied as     | applied to receivables            |
| repayments of receivables        |                                   |
|                                  | Contra to 8_1012.01               |
| Contra to 8_1012.01              |                                   |
|                                  | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account   | 1010.9089)                        |
| #: 1010.9089)                    |                                   |
|                                  | , 8_3569.01                       |
| , 8_3569.01                      |                                   |
|                                  | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account   | 5501.9089)                        |
| #: 5501.9089)                    |                                   |
+----------------------------------+-----------------------------------+
| b\. Adjustment of cash           |                                   |
| collections previously applied   |                                   |
| as repayments to receivables     |                                   |
|                                  |                                   |
| Contra to AIA.                   |                                   |
+----------------------------------+-----------------------------------+

+----------------------------------+-----------------------------------+
| c\. Net credit balance           |                                   |
| transferred to basic account at  |                                   |
| end of fiscal year.              |                                   |
|                                  |                                   |
| Contra to 8_1227.00              |                                   |
|                                  |                                   |
| (Corresponding FMS SGL Account   |                                   |
| #: 13111.9089)                   |                                   |
+----------------------------------+-----------------------------------+

**8_1227.30 RECEIVABLES-OFFSET (ADP)**

This is a credit balance (analytical asset) account maintained on ADP
system to show amounts of receivables on tape collected during current
fiscal year by offset from charges to the same fund or appropriation.
Includes non-cash disposition such as write-offs and waivers. The
following analytical accounts will be maintained for 36X0120, Veterans
Insurance and Indemnities Appropriation, receivable transactions:

841227.31 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 13111.9089)

841227.32 NSLI \"H.\"

(Corresponding FMS SGL Account #: 13111.9089)

841227.33 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 13111.9089)

+-----------------------------------+----------------------------------+
| **Debits**                        | **Credits**                      |
|                                   |                                  |
| a\. Cancellation of checks.       | a\. amount of receivables        |
|                                   | collected by offset or by        |
| Contra to ADA or applicable       | application of other credits.    |
| credit accounts.                  |                                  |
|                                   | Contra to ADA or applicable      |
|                                   | credit account.                  |
+-----------------------------------+----------------------------------+
| b\. Net credit balance            | b\. Amount of receivables        |
| transferred to basic account at   | waived.                          |
| end of fiscal year.               |                                  |
|                                   | Contra to 8_4215.00, 8_4215.01,  |
| Contra to 8_1227.00.              | 8_4215.02, 8_4215.03.            |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account   |
| 1311.9089)                        | #: 6726.9089)                    |
+-----------------------------------+----------------------------------+

+-----------------------------------+----------------------------------+
|                                   | c\. Amount of receivables        |
|                                   | written off or reported to       |
|                                   | General Accounting Office as     |
|                                   | uncollectible                    |
|                                   |                                  |
|                                   | Contra to 8_4225.00, 8_4225.01,  |
|                                   | 8_4225.02, 8_4225.03.            |
|                                   | (Corresponding FMS SGL Account   |
|                                   | #: 6725.9089)                    |
+-----------------------------------+----------------------------------+

**8_1227.90 RECEIVABLES-ESTABLISHED CURRENT FISCAL YEAR (ADP)**

This is a debit balance (analytical asset) account maintained on ADP
system to show amounts of receivables established on tape during current
fiscal year. The following analytical accounts will be maintained for
36X0120, Veterans Insurance and Indemnities Appropriation, receivable
transactions:

841227.91 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 1311.9089)

841227.92 NSLI \"H.\"

(Corresponding FMS SGL Account #: 1311.9089)

841227.93 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 1311.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receivables         | a\. Net debit balance transferred |
| established.                      | to basic account at end of fiscal |
|                                   | year.                             |
| Contra to .6 account of overpaid  |                                   |
| disbursement or other account.    | Contra to 8_1227.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1237.00 RECEIVABLES-\[CHECK PROCEEDS DUE FROM FEDERAL RESERVE BANK**

This is a debit balance (asset) account maintained by appropriation or
fund to record amounts due from the Federal Reserve Bank for proceeds of
checks for which debit vouchers were erroneously processed.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts due from Federal      | a\. Amounts of reimbursements     |
| Reserve bank.                     | received from Federal Reserve     |
|                                   | bank.                             |
| Contra to 8_3571.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_3561.30.\]            |
| 5501.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 5501.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1271.00 POLICY LIENS-BASIC ACCOUNT (05)**

This is a debit balance (asset) account maintained to show amounts of
policy liens exclusive of statutory liens (secs. 304, 305, 306) brought
forward from prior fiscal year. Adjusted by amounts of interoffice
transfers of policy liens during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of policy liens        | a\. Amount of policy liens        |
| received from other stations.     | transferred to other stations.    |
|                                   |                                   |
| Contra to 8_6141.00.              | Contra to 8_6131.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9108.9089)                        | 9107.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net debit balance transferred | b\. Net credit balances           |
| from analytical accounts at end   | transferred from analytical       |
| of fiscal year.                   | accounts at end of fiscal year.   |
|                                   |                                   |
| Contra to 8_1271.90.              | Contra to 8_1271.20, 8_1271.30.   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1311.9089)                        | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1271.20 POLICY LIENS-CASH COLLECTIONS (06)**

This is a credit balance (analytical asset) account maintained to show
amounts of cash collections applied as repayments of policy liens.
Includes amounts withheld and deposited by SF 1081.

+-----------------------------------+---+----------------------------------+
| **Debits**                        | * |                                  |
|                                   | * |                                  |
| a\. Amount of uncollectible       | C |                                  |
| checks previously applied as      | r |                                  |
| repayments of policy liens        | e |                                  |
|                                   | d |                                  |
| Contra to 8_3569.01.              | i |                                  |
| (Corresponding FMS SGL Account #: | t |                                  |
| 5501.9089)                        | s |                                  |
|                                   | * |                                  |
|                                   | * |                                  |
|                                   |   |                                  |
|                                   | a |                                  |
|                                   | \ |                                  |
|                                   | . |                                  |
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|                                   | m |                                  |
|                                   | o |                                  |
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|                                   | . |                                  |
|                                   | 9 |                                  |
|                                   | 0 |                                  |
|                                   | 8 |                                  |
|                                   | 9 |                                  |
|                                   | ) |                                  |
+-----------------------------------+---+----------------------------------+
| b\. Net credit balance            |   |                                  |
| transferred to basic account at   |   |                                  |
| end of fiscal year.               |   |                                  |
|                                   |   |                                  |
| Contra to 8_1271.00.              |   |                                  |
| (Corresponding FMS SGL Account #: |   |                                  |
| 1311.9089)                        |   |                                  |
+-----------------------------------+---+----------------------------------+

**8_1271.30 POLICY LIENS-OFFSETS (07)**

This is a credit balance (analytical asset) account maintained to show
amounts of policy liens collected by offset from charges to the same
fund or appropriation or from face value of policy at maturity. Also
includes amounts of policy liens liquidated by other non-cash
dispositions.

+-----------------------------------+----------------------------------+
| **Debits**                        | **Credits**                      |
|                                   |                                  |
| a\. Cancellation of checks.       | a\. Amount of policy liens       |
|                                   | collected by offset or by        |
| Contra to ADA or applicable       | application of other credits.    |
| credit accounts.                  |                                  |
|                                   | Contra to ADA or applicable      |
|                                   | credit accounts.                 |
+-----------------------------------+----------------------------------+
| b\. Amount of over collections    | b\. Amount of policy liens       |
| refunded.                         | written off.                     |
|                                   |                                  |
| Contra to 8_1012.03.              | Contra to 8_4252.00              |
| (Corresponding FMS SGL Account #: |                                  |
| 1010.9089)                        | (Corresponding FMS SGL Account   |
|                                   | #: 6725.9089)                    |
+-----------------------------------+----------------------------------+

+-----------------------------------+----------------------------------+
| c\. Net credit balance            | c\. Amount of policy liens       |
| transferred to basic account at   | waived.                          |
| end of fiscal year.               |                                  |
|                                   | Contra to 8_4215.00, 844215.01,  |
| Contra to 8_1271.00.              | 844215.02, 844215.03.            |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account   |
| 1311.9089)                        | #: 6726.9089)                    |
+-----------------------------------+----------------------------------+
|                                   | d\. Amount of lien balance less  |
|                                   | than \$1 cleared by transfer to  |
|                                   | variance account.                |
|                                   |                                  |
|                                   | Contra to 8_3224.90.             |
|                                   | (Corresponding FMS SGL Account   |
|                                   | #: 5900.9089)                    |
+-----------------------------------+----------------------------------+

**8_1271.90 POLICY LIENS-ESTABLISHED CURRENT FISCAL YEAR (08)**

This is a debit balance (analytical asset) account maintained to show
amounts of liens placed against policies during current fiscal year.

+----------------------------------+-----------------------------------+
| **Debits**                       | **Credits**                       |
|                                  |                                   |
| a\. Amount of policy liens       | a\. Net debit balance transferred |
| established.                     | to basic account at end of fiscal |
|                                  | year.                             |
| Contra to various offset         |                                   |
| accounts.                        | Contra to 8_1271.00.              |
|                                  | (Corresponding FMS SGL Account #: |
|                                  | 1311.9089)                        |
+----------------------------------+-----------------------------------+
| b\. Amount of policy lien        |                                   |
| interest capitalized.            |                                   |
|                                  |                                   |
| Contra to 8_3217.30.             |                                   |
| (Corresponding FMS SGL Account   |                                   |
| #: 5310.9089)                    |                                   |
+----------------------------------+-----------------------------------+

**841272.00 POLICY LIENS-(SECTION 304)-BASIC ACCOUNT**

This is a debit balance (asset) account maintained to show amounts of
section 304, policy liens (principal only) outstanding as of the close
of the fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net debit balance transferred | a\. Net credit balance            |
| from analytical accounts at the   | transferred from analytical       |
| end of fiscal year.               | accounts at end of fiscal year.   |
|                                   |                                   |
| Contra to 841272.90.              | Contra to 841272.20, 841272.30,   |
| (Corresponding FMS SGL Account #: | 841272.60.                        |
| 1311.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**841272.20 POLICY LIENS-(SECTION 304)-CASH COLLECTIONS**

This is a credit balance (analytical asset) account maintained to show
amounts of cash collections of section 304, policy liens (principal
only) during current fiscal year. Includes amounts withheld from
payments and transferred by SF 1081.

+----------------------------------+-----------------------------------+
| **Debits**                       | **Credits**                       |
|                                  |                                   |
| a\. Amount of uncollectible      | a\. Amount of cash collections    |
| checks previously applied as     | applied to policy liens           |
| repayments of policy liens       | (principal only)                  |
| (principal only)                 |                                   |
|                                  | Contra to 843569.01               |
| Contra to 843569.01.             |                                   |
| (Corresponding FMS SGL Account   | (Corresponding FMS SGL Account #: |
| #: 5501.9089)                    | 5501.9089) , 842064.21,           |
|                                  | 842064.22.                        |
|                                  |                                   |
|                                  | (Corresponding FMS SGL Account #: |
|                                  | 2323.9089)                        |
+----------------------------------+-----------------------------------+
| b\. Net credit balance           |                                   |
| transferred to basic account end |                                   |
| of fiscal year.                  |                                   |
|                                  |                                   |
| Contra to 841272.00.             |                                   |
| (Corresponding FMS SGL Account   |                                   |
| #: 1311.9089)                    |                                   |
+----------------------------------+-----------------------------------+

**841272.30 POLICY LIENS-(SECTION 304)-OFFSETS**

This is a credit balance (analytical asset) account maintained to show
amounts of section 304, policy liens (principal only) collected during
current fiscal year by offsets from charges to the same appropriation.
Includes reductions due to lapse of all or portion of policy.

+-----------------------------------+----------------------------------+
| **Debits**                        | **Credits**                      |
|                                   |                                  |
| a\. Cancellation of checks.       | a\. Amount of policy liens       |
|                                   | (principal only) collected by    |
| Contra to ADA or various offset   | offset or by application of      |
| accounts.                         | other credits.                   |
|                                   |                                  |
|                                   | Contra to ADA or applicable      |
|                                   | credit accounts.                 |
+-----------------------------------+----------------------------------+
| b\. Net credit balance            |                                  |
| transferred to basic account at   |                                  |
| end of fiscal year.               |                                  |
|                                   |                                  |
| Contra to 841272.00.              |                                  |
| (Corresponding FMS SGL Account #: |                                  |
| 1311.9089)                        |                                  |
+-----------------------------------+----------------------------------+

**841272.60 POLICY LIENS-(SECTION 304)-CONVERTED TO RECEIVABLES**

This is a credit balance (analytical asset) account maintained to show
amounts of section 304, policy liens (principal only) cleared by the
establishment of receivables during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance            | a\. Amount of policy liens        |
| transferred to basic account at   | (principal only) converted to     |
| end of fiscal year.               | receivables.                      |
|                                   |                                   |
| Contra to 841272.00               | Contra to 841215.91               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1311.9089)                        | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**841272.90 POLICY LIENS-(SECTION 304)-ESTABLISHED CURRENT FISCAL YEAR**

This is a debit balance (analytical asset) account maintained to show
amounts of section 304, policy liens established during current fiscal
year. Includes proportionate share of lien principal revived upon
termination of permanent and total disability awards.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of policy liens        | a\. Net debit balance transferred |
| (principal only) established.     | to basic account at end of fiscal |
|                                   | year.                             |
| Contra to 843561.30               |                                   |
| (Corresponding FMS SGL Account #: | Contra to 841272.00.              |
| 5500.9089) (or 841012.03          | (Corresponding FMS SGL Account #: |
| revival).                         | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**841273.00 POLICY LIENS-INTEREST DUE-(SECTION 304)-BASIC ACCOUNT**

This is a debit balance (asset) account maintained to show amount of
additions to liens for interest due brought forward from prior fiscal
year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net debit balance transferred | a\. Net credit balance            |
| from analytical account at end of | transferred from analytical       |
| fiscal year.                      | accounts at end of fiscal year.   |
|                                   |                                   |
| Contra to 841273.90.              | Contra to 841273.20, 841273.30,   |
| (Corresponding FMS SGL Account #: | 841273.60.                        |
| 1311.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**841273.20 POLICY LIENS-INTEREST DUE-(SECTION 304)-CASH COLLECTIONS**

This is a credit balance (analytical asset) account maintained to show
amounts of cash collections during current fiscal year of interest due
on section 304, policy liens. Includes amounts withheld from payments
and transferred by SF 1081.

+----------------------------------+-----------------------------------+
| **Debits**                       | **Credits**                       |
|                                  |                                   |
| a\. Amount of uncollectible      | a\. Amount of cash collections    |
| checks previously applied as     | applied to policy liens --        |
| repayments of policy liens --    | interest due                      |
| interest due.                    |                                   |
|                                  | Contra to 843569.01               |
| Contra to 843569.01.             |                                   |
| (Corresponding FMS SGL Account   | (Corresponding FMS SGL Account #: |
| #: 5501.9089)                    | 5501.9089) , 842064.21,           |
|                                  | 842064.22. (Corresponding FMS SGL |
|                                  | Account #: 2323.9089)             |
+----------------------------------+-----------------------------------+
| b\. Net credit balance           |                                   |
| transferred to basic account at  |                                   |
| end of fiscal year.              |                                   |
|                                  |                                   |
| Contra to 841273.00.             |                                   |
| (Corresponding FMS SGL Account   |                                   |
| #: 1311.9089)                    |                                   |
+----------------------------------+-----------------------------------+

**841273.30 POLICY LIENS-INTEREST DUE-(SECTION 304)-OFFSETS**

This is a credit balance (analytical asset) account maintained to show
amounts of policy liens for interest due collected during current fiscal
year by offset from charges to the same appropriation or by offset from
face value of policy at maturity.

+-----------------------------------+----------------------------------+
| **Debits**                        | **Credits**                      |
|                                   |                                  |
| a\. Cancellation of checks.       | a\. Amount of policy liens       |
|                                   | interest due collected by offset |
| Contra to ADA or applicable       | or by application of other       |
| credit accounts.                  | credits.                         |
|                                   |                                  |
|                                   | Contra to ADA or applicable      |
|                                   | credit accounts.                 |
+-----------------------------------+----------------------------------+
| b\. Net credit balance            |                                  |
| transferred to basic account at   |                                  |
| end of fiscal year.               |                                  |
|                                   |                                  |
| Contra to 841273.00.              |                                  |
| (Corresponding FMS SGL Account #: |                                  |
| 1311.9089)                        |                                  |
+-----------------------------------+----------------------------------+

**841273.60 POLICY LIENS-INTEREST DUE-(SECTION 304)-CONVERTED TO
RECEIVABLES**

This is a credit balance (analytical asset) account maintained to show
amounts of interest due on section 304, policy liens cleared by the
establishment of receivables during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net debit balance transferred | a\. Amount of policy lien         |
| to basic account at end of fiscal | interest due converted to         |
| year                              | receivables.                      |
|                                   |                                   |
| Contra to 841273.00.              | Contra to 841215.91.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1311.9089)                        | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**841273.90 POLICY LIENS-INTEREST DUE-(SECTION 304)-ESTABLISHED CURRENT
FISCAL YEAR**

This is a debit balance (analytical asset) account maintained to show
amounts of additions to liens for interest due during current fiscal
year. Includes proportionate share of lien interest revived upon
termination of permanent and total disability award. Balance will be
reduced by amount of reductions in interest pursuant to Administrator\'s
Decision No. 950, dated December 15, 1954, and reductions due to lapse
of all or any portion of policy.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of policy liens        | a\. Reduction in lien interest.   |
| interest due established.         |                                   |
|                                   | Contra to 842021.30.              |
| Contra to 842021.20.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 2140.9089)                        |
| 2140.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance transferred |
|                                   | to basic account at end of fiscal |
|                                   | year.                             |
|                                   |                                   |
|                                   | Contra to 841273.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**851274.00 POLICY LIENS-(SECTIONS 305 AND 306)-USGLI-BASIC ACCOUNT**

This is a debit balance (asset) account maintained for the USGLI fund
only to show amounts of sections 305 and 306 policy liens outstanding as
of the close of the fiscal year. This account is used in connection with
liens and interest due the USGLI fund as a result of reinstatement of
converted policies.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net debit balance transferred | a\. Net credit balance            |
| from analytical account at end of | transferred from analytical       |
| fiscal year.                      | accounts at end of fiscal year.   |
|                                   |                                   |
| Contra to 851274.90.              | Contra to 851274.20, 851274.30,   |
| (Corresponding FMS SGL Account #: | 851274.60.                        |
| 1311.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**851274.20 POLICY LIENS-(SECTIONS 305 AND 306)-USGLI-CASH COLLECTIONS**

This is a credit balance (analytical asset) account maintained for the
USGLI fund only to show amounts of cash collections applied as
repayments of policy liens. Includes amounts withheld from payments and
transferred by SF 1081.

+----------------------------------+-----------------------------------+
| **Debits**                       | **Credits**                       |
|                                  |                                   |
| a\. Amount of uncollectible      | a\. Amount of cash collections    |
| checks previously applied as     | applied to policy liens.          |
| repayments for policy liens.     |                                   |
|                                  | Contra to 853569.01.              |
| Contra to 853569.01.             |                                   |
|                                  | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account   | 5501.9089)                        |
| #: 5501.9089)                    |                                   |
|                                  | , 852064.21, 852064.22.           |
|                                  | (Corresponding FMS SGL Account #: |
|                                  | 2323.9089)                        |
+----------------------------------+-----------------------------------+
| b\. Net credit balance           |                                   |
| transferred to basic account at  |                                   |
| end of fiscal year               |                                   |
|                                  |                                   |
| Contra to 851274.00.             |                                   |
| (Corresponding FMS SGL Account   |                                   |
| #: 1311.9089)                    |                                   |
+----------------------------------+-----------------------------------+

**851274.30 POLICY LIENS-(SECTIONS 305 AND 306)-USGLI-OFFSET FROM
PAYMENTS**

This is a credit balance (analytical asset) account maintained for the
USGLI fund only to show amounts of policy liens collected by offsets
from charges to the same fund or from offset from face value at maturity
during current fiscal year

+-----------------------------------+---+----------------------------------+
| **Debits**                        | * |                                  |
|                                   | * |                                  |
| a\. Cancellation of checks.       | C |                                  |
|                                   | r |                                  |
| Contra to ADA or various offset   | e |                                  |
| accounts.                         | d |                                  |
|                                   | i |                                  |
|                                   | t |                                  |
|                                   | s |                                  |
|                                   | * |                                  |
|                                   | * |                                  |
|                                   |   |                                  |
|                                   | a |                                  |
|                                   | \ |                                  |
|                                   | . |                                  |
|                                   | A |                                  |
|                                   | m |                                  |
|                                   | o |                                  |
|                                   | u |                                  |
|                                   | n |                                  |
|                                   | t |                                  |
|                                   | o |                                  |
|                                   | f |                                  |
|                                   | p |                                  |
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|                                   | s |                                  |
|                                   | c |                                  |
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|                                   | l |                                  |
|                                   | l |                                  |
|                                   | e |                                  |
|                                   | c |                                  |
|                                   | t |                                  |
|                                   | e |                                  |
|                                   | d |                                  |
|                                   | b |                                  |
|                                   | y |                                  |
|                                   | o |                                  |
|                                   | f |                                  |
|                                   | f |                                  |
|                                   | - |                                  |
|                                   | s |                                  |
|                                   | e |                                  |
|                                   | t |                                  |
|                                   | o |                                  |
|                                   | r |                                  |
|                                   | b |                                  |
|                                   | y |                                  |
|                                   | a |                                  |
|                                   | p |                                  |
|                                   | p |                                  |
|                                   | l |                                  |
|                                   | i |                                  |
|                                   | c |                                  |
|                                   | a |                                  |
|                                   | t |                                  |
|                                   | i |                                  |
|                                   | o |                                  |
|                                   | n |                                  |
|                                   | o |                                  |
|                                   | f |                                  |
|                                   | o |                                  |
|                                   | t |                                  |
|                                   | h |                                  |
|                                   | e |                                  |
|                                   | r |                                  |
|                                   | c |                                  |
|                                   | r |                                  |
|                                   | e |                                  |
|                                   | d |                                  |
|                                   | i |                                  |
|                                   | t |                                  |
|                                   | s |                                  |
|                                   | . |                                  |
|                                   |   |                                  |
|                                   | C |                                  |
|                                   | o |                                  |
|                                   | n |                                  |
|                                   | t |                                  |
|                                   | r |                                  |
|                                   | a |                                  |
|                                   | t |                                  |
|                                   | o |                                  |
|                                   | A |                                  |
|                                   | D |                                  |
|                                   | A |                                  |
|                                   | o |                                  |
|                                   | r |                                  |
|                                   | a |                                  |
|                                   | p |                                  |
|                                   | p |                                  |
|                                   | l |                                  |
|                                   | i |                                  |
|                                   | c |                                  |
|                                   | a |                                  |
|                                   | b |                                  |
|                                   | l |                                  |
|                                   | e |                                  |
|                                   | c |                                  |
|                                   | r |                                  |
|                                   | e |                                  |
|                                   | d |                                  |
|                                   | i |                                  |
|                                   | t |                                  |
|                                   | a |                                  |
|                                   | c |                                  |
|                                   | c |                                  |
|                                   | o |                                  |
|                                   | u |                                  |
|                                   | n |                                  |
|                                   | t |                                  |
|                                   | s |                                  |
|                                   | . |                                  |
+-----------------------------------+---+----------------------------------+
| b\. Net credit balance            |   |                                  |
| transferred to basic account at   |   |                                  |
| end of fiscal year.               |   |                                  |
|                                   |   |                                  |
| Contra to 851274.00.              |   |                                  |
| (Corresponding FMS SGL Account #: |   |                                  |
| 1311.9089)                        |   |                                  |
+-----------------------------------+---+----------------------------------+

**851274.60 POLICY LIENS-(SECTIONS 305 AND 306)-USGLI-CONVERTED TO
RECEIVABLES**

This is a credit balance (analytical asset) account maintained to show
amounts of sections 305 and 306 policy liens cleared by the
establishment of receivables during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance            | a\. Amount of policy liens        |
| transferred to basic account at   | converted to receivables.         |
| end of fiscal year.               |                                   |
|                                   | Contra to 851215.90.              |
| Contra to 851274.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1311.9089)                        |
| 1311.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**851274.90 POLICY LIENS-(SECTIONS 305 AND 306)-USGLI-ESTABLISHED
CURRENT FISCAL YEAR**

This is a debit balance (analytical asset) account maintained for the
USGLI fund only to show amounts of policy liens established during
current fiscal year. Includes interest additions and proportionate share
of liens revived upon termination of permanent and total disability
award.

+----------------------------------+---+-----------------------------------+
| **Debits**                       |   | **Credits**                       |
|                                  |   |                                   |
| a\. Amount of policy liens       |   | a\. Net debit balance transferred |
| established.                     |   | to basic account at end of fiscal |
|                                  |   | year.                             |
| Contra to 853561.30              |   |                                   |
|                                  |   | Contra to 851274.00.              |
| (Corresponding FMS SGL Account   |   | (Corresponding FMS SGL Account #: |
| #: 5500.9089) ,853217.30.        |   | 1311.9089)                        |
|                                  |   |                                   |
| (Corresponding FMS SGL Account   |   |                                   |
| #: 5310.9089)                    |   |                                   |
+----------------------------------+---+-----------------------------------+
| b\. Capitalization of interest   |   |                                   |
| on policy liens.                 |   |                                   |
|                                  |   |                                   |
| Contra to 853217.30.             |   |                                   |
| (Corresponding FMS SGL Account   |   |                                   |
| #: 5310.9089)                    |   |                                   |
+----------------------------------+---+-----------------------------------+

**8_1275.00 POLICY LIENS-BASIC ACCOUNT-MAINTAINED MANUALLY**

This is a debit balance (asset) account maintained under manual control
to show amounts of policy liens maintained outside the master record
tape system brought forward from the prior fiscal year, adjusted by
interoffice transfers of policy liens (off tape).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of policy liens (off   | a\. Amount of policy liens (off   |
| tape) received from other         | tape) transferred to other        |
| stations.                         | stations.                         |
|                                   |                                   |
| Contra to 8_6141.00.              | Contra to 8_6131.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9108.9089)                        | 9107.9089)                        |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| b\. Net debit balance transferred | b\. Net credit balance            |
| from analytical account at end of | transferred from analytical       |
| fiscal year.                      | accounts at end of fiscal year.   |
|                                   |                                   |
| Contra to 8\_ 1275.90.            | Contra to 8_1275.20, 8_1275.30,   |
|                                   | 8_1275.60.                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1275.20 POLICY LIENS-CASH COLLECTIONS-MAINTAINED MANUALLY**

This is a credit balance (analytical asset) account maintained under
manual control to show amounts of cash collections applied as repayments
of policy items maintained outside the master record tape system.

+----------------------------------+---+----------------------------------+
| **Debits**                       | * |                                  |
|                                  | * |                                  |
| a\. Amount of uncollectible      | C |                                  |
| checks previously applied as     | r |                                  |
| repayments of policy liens.      | e |                                  |
|                                  | d |                                  |
| Contra to 8_3569.01.             | i |                                  |
| (Corresponding FMS SGL Account   | t |                                  |
| #: 5501.9089)                    | s |                                  |
|                                  | * |                                  |
|                                  | * |                                  |
|                                  |   |                                  |
|                                  | a |                                  |
|                                  | \ |                                  |
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|                                  | # |                                  |
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|                                  | ) |                                  |
+----------------------------------+---+----------------------------------+
| b\. Net credit balance           |   |                                  |
| transferred to basic account at  |   |                                  |
| end of fiscal year.              |   |                                  |
|                                  |   |                                  |
| Contra to 8_1275.00.             |   |                                  |
| (Corresponding FMS SGL Account   |   |                                  |
| #: 1311.9089)                    |   |                                  |
+----------------------------------+---+----------------------------------+

**8_1275.30 POLICY LIENS-OFFSETS-MAINTAINED MANUALLY**

This is a credit balance (analytical asset) account maintained under
manual control to show amounts of policy liens maintained outside the
master record tape system collected by offset. Also includes amounts of
policy liens liquidated by other non-cash deductions.

+-----------------------------------+----------------------------------+
| **Debits**                        | **Credits**                      |
|                                   |                                  |
| a\. Cancellation of checks.       | a\. Amount of policy liens       |
|                                   | collected by off-set or by       |
| Contra to ADA or applicable       | application of other credits.    |
| credit accounts.                  |                                  |
|                                   | Contra to ADA or applicable      |
|                                   | credit accounts.                 |
+-----------------------------------+----------------------------------+
| b\. Net credit balance            | b\. Amount of policy liens       |
| transferred to basic account at   | written off.                     |
| end of fiscal year.               |                                  |
|                                   | Contra to 8_4252.00.             |
| Contra to 8_1275.00.              | (Corresponding FMS SGL Account   |
| (Corresponding FMS SGL Account #: | #: 6725.9089)                    |
| 1311.9089)                        |                                  |
+-----------------------------------+----------------------------------+
|                                   | c\. Amount of policy liens       |
|                                   | waived.                          |
|                                   |                                  |
|                                   | Contra to 8_4215.00, 844215.02.  |
|                                   | (Corresponding FMS SGL Account   |
|                                   | #: 1311.9089)                    |
+-----------------------------------+----------------------------------+
|                                   | d\. Amount of policy lien (off   |
|                                   | tape) less than \$1 cleared by   |
|                                   | transfer to variance account.    |
|                                   |                                  |
|                                   | Contra to 8_3224.90.             |
|                                   | (Corresponding FMS SGL Account   |
|                                   | #: 5900.9089)                    |
+-----------------------------------+----------------------------------+

**8_1275.60 POLICY LIEN-CONVERTED TO RECEIVABLES-MAINTAINED MANUALLY**

This is a credit balance (analytical asset) account maintained under
manual control to show amounts of policy liens maintained outside the
master record tape system cleared by the establishment of receivables
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance            | a\. Amount of off tape policy     |
| transferred to basic account at   | liens converted to receivables.   |
| end of fiscal year.               |                                   |
|                                   | Contra to 8_1215.90, 841215.92.   |
| Contra to 8_1275.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1311.9089)                        |
| 1311.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_1275.90 POLICY LIENS-ESTABLISHED CURRENT FISCAL YEAR-MAINTAINED
MANUALLY**

This is a debit balance (analytical asset) account maintained under
manual control to show amounts of liens maintained outside the master
record tape system placed against policies during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of policy liens        | a\. Net debit balance transferred |
| established.                      | to basic account at end of fiscal |
|                                   | year.                             |
| Contra to various offset          |                                   |
| accounts.                         | Contra to 8_1275.00               |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**871277.00 CONTRIBUTIONS FOR EXTRA HAZARD COSTS DUE FROM UNIFORMED
SERVICES**

This is a debit balance (asset) account maintained for the Servicemen\'s
Group Life Insurance Fund to show amounts of extra hazard costs due from
the uniformed services. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of extra hazard costs  | a\. Reversal of amounts           |
| due from uniformed services.      | established as due from uniformed |
|                                   | services.                         |
| Contra to 873574.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 873574.00.              |
| 5500.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 5500.9089)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Amounts of extra hazard costs |
|                                   | received from uniformed services. |
|                                   |                                   |
|                                   | Contra to 873574.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 5500.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1613.00 ACCRUED INTEREST ON GOVERNMENT AGENCY BONDS**

This is a debit balance (asset) account maintained by fund to show
amounts of accrued interest on Government agency bonds (Central Office
only).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of interest on         | a\. Amount established as accrued |
| Government agency bonds accrued   | at end of prior month reversed at |
| as of end of each month.          | time next accrual is established. |
|                                   |                                   |
| Contra to 8_3213.00.              | Contra to 8_3213.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5311.9089)                        | 5311.9089)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Amount of interest on         |
|                                   | Government agency bonds           |
|                                   | collected.                        |
|                                   |                                   |
|                                   | Contra to 8_1012.21.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1614.00 ACCRUED INTEREST ON POLICY LOANS**

This is a debit balance (asset) account maintained to show amounts of
accrued interest on policy loans.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of interest on policy  | a\. Amount established as accrued |
| loans accrued as of the end of    | at end of prior month reversed at |
| each month.                       | time next accrual is established. |
|                                   |                                   |
| Contra to 8_3214.30.              | Contra to 8_3214.30.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5310.9089)                        | 5310.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1615.00 ACCRUED INTEREST ON TREASURY CERTIFICATES**

This is a debit balance (asset) account maintained by fund to show
amounts of accrued interest on Treasury Certificates. (Central Office
only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of interest on         | a\. Amount established as accrued |
| Treasury Certificates accrued as  | at end of prior month reversed at |
| of end of month.                  | time next accrual is established. |
|                                   |                                   |
| Contra to 8_3215.00.              | Contra to 8_3215.00               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5311.9089)                        | 5311.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1624.00 ACCRUED INTEREST ON PARTICIPATION CERTIFICATES**

This is a debit balance (asset) account maintained by fund to show
amounts of accrued interest on participation certificates. (Central
Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of interest on         | a\. Amount established as accrued |
| participation certificates        | at end of prior month reversed at |
| accrued as of end of each month.  | time next accrual is established. |
|                                   |                                   |
| Contra to 8_3211.00.              | Contra to 8_3211.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5311.9089)                        | 5311.9089)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Amount of interest on         |
|                                   | participation certificates        |
|                                   | collected.                        |
|                                   |                                   |
|                                   | Contra to 8_1012.31.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1625.00 ACCRUED INTEREST ON NON-GOVERNMENT AGENCY BONDS**

This is a debit balance (asset) account maintained by fund to show
amounts of accrued interest on nongovernmental agency bonds. (Central
Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of interest on         | a\. Amount established as accrued |
| Non-Government agency bonds       | at end of prior month reversed at |
| accrued as of the end of each     | time next accrual is established. |
| month.                            |                                   |
|                                   | Contra to 8_3234.00.              |
| Contra to 8_3234.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 5310.9089)                        |
| 5310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Amount of interest on         |
|                                   | Non-Government agency bonds       |
|                                   | collected.                        |
|                                   |                                   |
|                                   | Contra to 8_1012.71.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1814.00 INVESTMENT-PARTICIPATION CERTIFICATES**

This is a debit balance (asset) account maintained by fund to show
amount invested in participation certificates. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of certificates        | a\. Amount of certificates        |
| purchased.                        | redeemed.                         |
|                                   |                                   |
| Contra to 8\_ 1012.33.            | Contra to 8_1012.61.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1815.00 INVESTMENT-GOVERNMENT AGENCY BONDS**

This is a debit balance (asset) account maintained by fund to show
amount invested in Government agency bonds. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of bonds purchased.    | a\. Amount of bonds redeemed.     |
|                                   |                                   |
| Contra to 8_1012.23.              | Contra to 8_1012.51.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_1824.00 INVESTMENTS-NON-GOVERNMENT AGENCY BONDS**

This is a debit balance (asset) account maintained by fund to show
amount invested in non-Government agency bonds. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of bonds purchased.    | a\. Amount of bonds redeemed.     |
|                                   |                                   |
| Contra to 8_1012.43.              | Contra to 8_1012.81.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2011.00 ADMINISTRATIVE COSTS PAYABLE TO GENERAL OPERATING EXPENSES
APPROPRIATION**

This is a credit balance (liability) account maintained by fund to show
amounts of administrative costs due the general operating expenses
appropriation. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts transferred to GOE    | a\. Amounts due to GOE            |
| appropriation.                    | appropriation.                    |
|                                   |                                   |
| Contra to 821012.03, 861012.03,   | Contra to 8_4465.00.              |
| 871012.00.                        | (Corresponding FMS SGL Account #: |
|                                   | 6122.9089)                        |
| Corresponding FMS SGL Account #:  |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**842021.00 ACCRUED INTEREST ON POLICY LIENS (SECTIONS 304, 305,
306)-DUE GENERAL FUND-BASIC ACCOUNT**

This is a credit balance (contingent liability) account maintained to
show amounts of accrued interest on policy liens which upon collection
are proper for transfer to the general fund of the Treasury.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net debit balance transferred | a\. Net credit balance            |
| from analytical account at end of | transferred from analytical       |
| fiscal year.                      | account at end of fiscal year.    |
|                                   |                                   |
| Contra to 842021.90.              | Contra to 842021.30.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2140.9089)                        | 2140.9089)                        |
+-----------------------------------+-----------------------------------+

**842021.30 ACCRUED INTEREST ON POLICY LIENS (SECTIONS 304, 305,
306)-DUE GENERAL FUND-ESTABLISHED CURRENT FISCAL YEAR**

This is a credit balance (analytical liability) account maintained to
show amounts of additions to liens for interest due during current
fiscal year upon which collection are proper for transfer to the general
fund of the Treasury. Includes proportionate share of lien interest
revived upon termination of permanent and total disability award.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Reduction in lien interest.   | a\. Proportionate share of lien   |
|                                   | interest revived upon termination |
| Contra to 841273.90.              | of permanent and total disability |
| (Corresponding FMS SGL Account #: | award.                            |
| 1311.9089)                        |                                   |
|                                   | Contra to 841273.90.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance            | b\. Addition of lien interest.    |
| transferred to basic account at   |                                   |
| end of fiscal year.               | Contra to 841273.90.              |
|                                   | (Corresponding FMS SGL Account #: |
| Contra to 842021.00.              | 1311.9089)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 2140.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**842021.90 ACCRUED INTEREST ON POLICY LIENS (SECTIONS 304, 305,
306)-DUE GENERAL. FUND-TRANSFERRED CURRENT FISCAL YEAR**

This is a debit balance (analytical liability) account maintained to
show amounts of policy lien interest collections transferred to Treasury
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of periodic transfer   | a\. Net debit balance transferred |
| of lien interest collections to   | to basic account at end of fiscal |
| General Fund or the Treasury.     | year.                             |
|                                   |                                   |
| Contra to 841012.03.              | Contra to 842021.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 2140.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2025.00 UNDELIVERED CHECKS AND PAYMENTS DUE (09)**

This is a credit balance (liability) account maintained by fund or
appropriation to show the amount of proceeds of undelivered insurance
checks deposited for credits to VA accounts and amounts of refunds and
cash dividends due but not paid because a current mailing address is not
available. The following analytical account will be maintained to hold
the liability amount until such time as an ADP intersystem transfer is
made to the basic account. These are cases where a liability is created
because the master records do not contain a current address and the
transfer is later made during the liability record updating run:

8_2025.10 ADP Intersystem Transfers

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of checks previously   | a\. Proceeds of undelivered       |
| deposited reauthorized for        | checks deposited.                 |
| payment.                          |                                   |
|                                   | Contra to 8_1012.03.              |
| Contra to 8_1012.03.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1010.9089)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amounts of refunds or cash    | b\. Amounts of refunds or cash    |
| dividends paid.                   | dividends due but not paid.       |
|                                   |                                   |
| Contra to 8_1012.03.              | Contra to ADA.(analytical account |
| (Corresponding FMS SGL Account #: | 8_2025.10)                        |
| 1010.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2116.9089)                        |
+-----------------------------------+-----------------------------------+
| c\. Proceeds of checks deposited  | c\. Amounts of intersystem        |
| now determined to be not due.     | transfers.                        |
|                                   |                                   |
| Contra to ADA.                    | Contra to 8_2025.10.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2116.9089)                        |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| d\. Amounts of undelivered        | d\. Amounts of undelivered        |
| checks, refunds and cash          | checks, refunds and cash          |
| dividends transferred to other    | dividends payable received from   |
| stations.                         | other stations.                   |
|                                   |                                   |
| Contra to 8_6215.00.              | Contra to 8_6225.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9117.9089)                        | 9118.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2032.00 DIVIDEND CREDITS AND DEPOSITS-BASIC ACCOUNT (10)**

This is a credit balance (liability) account maintained by fund to show
the amount of dividends on credit or deposit for policyholders\'
accounts brought forward from the prior fiscal year. Adjusted by
interoffice transfers of dividend credits or deposits during current
fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of dividend credits    | a\. Amount of dividend credits    |
| and deposits transferred to other | and deposits transferred from     |
| stations.                         | other stations.                   |
|                                   |                                   |
| Contra to 8_6212.00.              | Contra to 8_6222.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 9111.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9111.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Adjustment for decrease in    | b\. Adjustment for increase in    |
| basic account balance prior to    | basic account balance prior to    |
| July 1, 1955.                     | July 1, 1955.                     |
|                                   |                                   |
| Contra to 8_4331.00.              | Contra to 8_4331.00.              |
| Corresponding FMS SGL Account #:  | Corresponding FMS SGL Account #:  |
| 7500.9089)                        | 7500.9089)                        |
+-----------------------------------+-----------------------------------+
| c\. Net debit balance transferred | c\. Net credit balance            |
| from analytical account at end of | transferred from analytical       |
| fiscal year.                      | account at end of fiscal year.    |
|                                   |                                   |
| Contra to 8_2032.90.              | Contra to 8_2032.30.              |
| Corresponding FMS SGL Account #:  | Corresponding FMS SGL Account #:  |
| 2404.9089)                        | 2404.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2032.30 DIVIDEND CREDITS AND DEPOSITS-ESTABLISHED CURRENT FISCAL
YEAR (11)**

This is a credit balance (analytical liability) account maintained by
fund to show amounts of dividends placed on deposit or credited to
policyholders\' accounts during current fiscal year. Includes interest
additions.

+----------------------------------+-----------------------------------+
| **Debits**                       | **Credits**                       |
|                                  |                                   |
| a\. Net credit balance           | a\. Amount of dividends placed on |
| transferred to basic account at  | credits or deposits for           |
| end of fiscal year.              | policyholders.                    |
|                                  |                                   |
| Contra to 8_2032.00.             | Contra to applicable dividend     |
| Corresponding FMS SGL Account #: | disbursing account.               |
| 2404.9089)                       |                                   |
+----------------------------------+-----------------------------------+
|                                  | b\. Amount of interest additions  |
|                                  | to dividend credits and deposits. |
|                                  |                                   |
|                                  | Contra to 8_4053.00.              |
|                                  | Corresponding FMS SGL Account #:  |
|                                  | 6303.9089)                        |
+----------------------------------+-----------------------------------+

**8_2032.90 DIVIDEND CREDITS AND DEPOSITS-WITHDRAWN OR APPLIED (12)**

This is a debit balance (analytical liability) account maintained by
fund to show amounts of dividend credits or deposits withdrawn or
applied during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of dividend credits    | a\. Cancellation of checks.       |
| and deposits withdrawn or         |                                   |
| applied.                          | Contra to 8_1012.03 Corresponding |
|                                   | FMS SGL Account #: 1010.9089)     |
| Contra to 8_1012.03 Corresponding | and/or various offset accounts.   |
| FMS SGL Account #: 1010.9089)     |                                   |
| and/or various offset accounts    |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance transferred |
|                                   | to basic account at end of fiscal |
|                                   | year.                             |
|                                   |                                   |
|                                   | Contra to 8_2032.00.              |
|                                   | Corresponding FMS SGL Account #:  |
|                                   | 2404.9089)                        |
+-----------------------------------+-----------------------------------+

**812034.00 PAYABLES-OVERAGES-ALLOTMENTS AND DEDUCTIONS**

This is a credit balance (liability) account maintained for the \"V\"
fund only to show amounts due the service departments and DVB as a
result of erroneous calculations. (Philadelphia VA Center only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts adjusted by service   | a\. Amounts due service           |
| departments or DVB by deduction   | departments or DVB.               |
| from subsequent checks.           |                                   |
|                                   | Contra to 813569.05, 813569.08.   |
| Contra to 813569.05, 813569.08.   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 5501.9089)                        |
| 5501.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_2038.00 NET DISBURSEMENTS IN TRANSIT**

This is a credit balance (liability) account maintained by insurance
fund or appropriation to show the amount of net disbursements in transit
at the end of the month. A debit balance will result when voucher
deductions, check cancellations and credit adjustments exceed gross
disbursements. Entries to this account will be reversed at the beginning
of the following month.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Reversing entry.              | a\. Net disbursements in transit. |
|                                   |                                   |
| Contra to 8_1012.03.              | Contra to 8_1012.03.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**842061.00 TRANSFERS DUE NSLI FUND FOR EXTRA HAZARD CASES**

This is a credit balance (liability) account maintained by appropriation
to show amounts of unpaid reimbursements due the NSLI fund for extra
hazard and other losses. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Reversal of amount            | a\. Estimated amount of unpaid    |
| established as unpaid.            | reimbursements due NSLI fund.     |
|                                   |                                   |
| Contra to 844461.00.              | Contra to 844461.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 6127.9089)                        | 6127.9089)                        |
+-----------------------------------+-----------------------------------+

**842062.00 TRANSFERS DUE USGLI FUND FOR EXTRA HAZARD CASES**

This is a credit balance (liability) account maintained by appropriation
to show amounts of unpaid reimbursements due to USGLI fund for extra
hazard and other losses. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Reversal of amount            | a\. Estimated amount of unpaid    |
| established as unpaid             | reimbursements due USGLI fund.    |
| reimbursements due USGLI fund.    |                                   |
|                                   | Contra to 844462.00.              |
| Contra to 844462.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 6127.9089)                        |
| 6127.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_2063.00 MATURED CONTRACTS PAYABLE-ON TAPE (13)**

This is a credit balance (liability) account maintained by fund on the
ADP system to show face amount plus credits less indebtedness due
policyholders or their beneficiaries on matured contracts (death,
endowment, P&T disability) pending issuance of award.

+-----------------------------------+----------------------------------+
| **Debits**                        | **Credits**                      |
|                                   |                                  |
| a\. Payments of award amount of   | a\. Net amount due to            |
| matured contracts payable.        | policyholders or their           |
|                                   | beneficiaries.                   |
| Contra to 8_1012.03               |                                  |
| (Corresponding FMS SGL Account #: | Contra to 8_4639.00              |
| 1010.9089) or 8_4600.00           |                                  |
|                                   | (Corresponding FMS SGL Account   |
| (Corresponding FMS SGL Account #: | #: 6152.9089) , 8_2032.90        |
| 6152.9089)and/or various          |                                  |
| considerations for supplementary  | (Corresponding FMS SGL Account   |
| contract accounts.                | #: 2404.9089)and various         |
|                                   | accounts for other credits due.  |
+-----------------------------------+----------------------------------+

+-----------------------------------+-----------------------------------+
| b\. Amounts of matured contracts  | b\. Amounts of matured contracts  |
| payable transferred to off tape   | payable transferred from off tape |
| account.                          | account.                          |
|                                   |                                   |
| Contra to 8_2066.00.              | Contra to 8_2066.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2116.9089)                        | 2116.9089)                        |
+-----------------------------------+-----------------------------------+
| c\. Amounts of matured contracts  | c\. Amounts of mature contracts   |
| payable transferred from other    | payable received to other         |
| stations.                         | stations.                         |
|                                   |                                   |
| Contra to 8_6219.00.              | Contra to 8_6229.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9119.9089)                        | 9129.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2064.00 UNAPPLIED COLLECTIONS-BASIC ACCOUNT (14)**

This is a credit balance (deferred credit) account maintained by fund to
show amounts of unapplied collections brought forward from the prior
fiscal year. The following analytical accounts will be maintained to
identify the types of unapplied collections:

8_2064.01 Direct Collections\
(Corresponding FMS SGL Account #: 2323.9089)

8_2064.02 Allotment & DFB Collections\
(Corresponding FMS SGL Account #: 2323.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net debit balance, direct     | a\. Net credit balances, direct   |
| collections transferred from      | collections transferred from      |
| analytical accounts at end of     | analytical accounts at end of     |
| fiscal year (analytical account   | fiscal year (analytical account   |
| 8_2064.01).                       | 8_2064.01).                       |
|                                   |                                   |
| Contra to 8_2064.91.              | Contra to 8_2064.21, 8_2064.31.   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2323.9089)                        | 2323.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net debit balance,            | b\. Net credit balances,          |
| allotment/DFB collections         | allotment/DFB collections         |
| transferred from analytical       | transferred from analytical       |
| accounts at end of fiscal year    | accounts at end of fiscal year    |
| (analytical account 8_2064.02).   | (analytical account 8_2064.02).   |
|                                   |                                   |
| Contra to 8_2064.92.              | Contra to 8_2064.22, 8_2064.32.   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2323.9089)                        | 2323.9089)                        |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| c\. Unapplied collections         | c\. Unapplied collections         |
| transferred to other stations     | received from other stations      |
| (analytical account 8_2064.01).   | (analytical account 8_2064.01).   |
|                                   |                                   |
| Contra to 8_6214.00.              | Contra to 8_6224.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 9115, 9089)                       | (Corresponding FMS SGL Account #: |
|                                   | 9116, 9089)                       |
+-----------------------------------+-----------------------------------+

**8_2064.20 UNAPPLIED COLLECTIONS-CASH COLLECTIONS (15)**

This is a credit balance (deferred credit) account maintained by fund to
show amounts of cash collections established s pending transactions on
tape during current fiscal year. The following analytical accounts will
be maintained to identify the types of unapplied cash collections:

8_2064.21 Direct Cash Collections.\
(Corresponding FMS SGL Account #: 2323. 9089)

8_2064.22 Allotment/DFB Cash Collections.\
(Corresponding FMS SGL Account #: 2323. 9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of uncollectible       | a\. Amounts of direct cash        |
| checks previously established as  | collections unapplied (analytical |
| pending transactions (analytical  | account 8_2064.21).               |
| account 8_2064.21)                |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 2323.9089)                        |
| 2323.9089)                        |                                   |
|                                   | Contra to 8_3569.01               |
| Contra to 8_3569.01               |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 5501.9089)                        |
| 5501.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amounts transferred to        | b\. Amounts of DFB cash           |
| applicable cash collection        | collections unapplied (analytical |
| accounts.                         | account 8_2064.22)                |
|                                   |                                   |
| Contra to 8_1142.20               | (Corresponding FMS SGL Account    |
| (Corresponding FMS SGL Account #: | #:2323.9089)                      |
| 1350.9089)                        |                                   |
|                                   | Contra to 8_3569.05               |
| , 8_1271.20                       | (Corresponding FMS SGL Account #: |
|                                   | 5501.9089)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        |                                   |
|                                   |                                   |
| , 841272.20                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        |                                   |
|                                   |                                   |
| , 841273.20                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        |                                   |
|                                   |                                   |
| , 851274.20                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        |                                   |
|                                   |                                   |
| , 8_1275.20                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        |                                   |
|                                   |                                   |
| , 8_3214.20                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5310.9089)                        |                                   |
|                                   |                                   |
| , 8_3216.20                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5310.9089)                        |                                   |
|                                   |                                   |
| , 8_3561.20                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5501.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| c\. Net credit balance direct     | c\. Amounts of allotment cash     |
| collections transferred to basic  | collections unapplied (analytical |
| account at end of fiscal year     | account 8_2064.22)                |
| (analytical account 8_2064.21)    |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2323.9089)                        | 2323.9089)                        |
|                                   |                                   |
| Contra to 8_2064.01               | Contra to 8_3569.08               |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2323.9089)                        | 5501.9089)                        |
+-----------------------------------+-----------------------------------+
| d\. Net credit balance,           |                                   |
| allotment/DFB collections         |                                   |
| transferred to basic account at   |                                   |
| end of fiscal year (analytical    |                                   |
| account 8_2064.22)                |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 2323.9089)                        |                                   |
|                                   |                                   |
| Contra to 8_2064.02               |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 2323.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_2064.30 UNAPPLIED COLLECTIONS-OFFSETS (16)**

This is a credit balance (deferred credit) account maintained by fund to
show amounts of unapplied collections withheld from insurance adjustment
transactions and established as pending transactions on tape during
current fiscal year. The following analytical accounts will be
maintained to identify the types of unapplied collections offset:

8_2064.31 Direct Collections-Offset

(Corresponding FMS SGL Account #: 2323.9089)

8_2064.32 Allotment/DFB Collections-Offset

(Corresponding FMS SGL Account #: 2323.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amounts withheld from various |
|                                   | disbursement accounts.            |
| Contra to ADA or applicable       |                                   |
| credit accounts.                  | Contra to 8_2032.90               |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2404.9089), 854332.00             |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 7500.9089), 8143\_.00.            |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance            |                                   |
| transferred to basic account at   |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2064.01, 8_2064.02.   |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 2323.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_2064.90 UNAPPLIED COLLECTIONS-WITHDRAWN OR APPLIED (17)**

This is a debit balance (deferred credit) account maintained by fund to
show amounts of unapplied collections withdrawn or applied during
current fiscal year. The following analytical accounts will be
maintained to show the type of collections withdrawn or applied:

8_2064.91 Direct-Collections Withdrawn or Applied

(Corresponding FMS SGL Account #: 2323.9089)

8_2064.92 Allotment/DFB Collections Withdrawn or Applied

(Corresponding FMS SGL Account #: 2323.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of unapplied direct   | a\. Net debit balance direct      |
| collections withdrawn or applied  | collections transferred to basic  |
| (analytical account 8_2064.91).   | account at end of fiscal year     |
| (Corresponding FMS SGL Account #: | (analytical account 8_2064.91).   |
| 2323.9089)                        |                                   |
|                                   | Contra to 8_2064.01.              |
| Contra to 8_4669.00 and various   | (Corresponding FMS SGL Account #: |
| operating and offset accounts.    | 2323.9089)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 6152.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| b\. Amounts of unapplied          | b\. Net debit balance,            |
| allotment/DFB collections         | allotment/DFB transferred to      |
| withdrawn or applied (analytical  | basic account at end of fiscal    |
| account 8_2064.92).               | year (analytical account          |
| (Corresponding FMS SGL Account #: | 8_2064.92)                        |
| 2323.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| Contra to 8_1012.01 and various   | 2323.9089)                        |
| operating and offset accounts.    |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_2064.02.              |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 2323.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2065.00 UNAPPRECIATED COLLECTIONS-BASLC ACCOUNT**

This is a credit balance (deferred credit) account maintained by fund or
appropriation to show amounts of unassociated collections brought
forward from prior fiscal year adjusted by interoffice transfers of
unassociated collections during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of unassociated        | a\. Amount of unassociated        |
| collections transferred to other  | collections received from other   |
| stations.                         | stations.                         |
|                                   |                                   |
| Contra to 8_6123.00.              | Contra to 8_6223.00               |
|                                   | (Corresponding FMS SGL Account    |
|                                   | #:9114. 9089)                     |
+-----------------------------------+-----------------------------------+
| b\. Net debit balance transferred | b\. Net credit balances           |
| from analytical account at end of | transferred from analytical       |
| fiscal year.                      | accounts at end of fiscal year.   |
|                                   |                                   |
| Contra to 8_2065.90.              | Contra to 8_2065.20, 8_2065.30.   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2323.9089)                        | 2323.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2065.20 UNASSOCIATED COLLECTIONS-CASH COLLECTIONS (18)**

This is a credit balance (deferred credit) account maintained by fund to
show amounts of cash collections which cannot be identified during
current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of uncollectible      | a\. Amount of unassociated cash   |
| checks previously established as  | collections.                      |
| unassociated collections.         |                                   |
|                                   | Contra to 8_3569.01 or applicable |
| Contra to 8_3569.01               | income accounts.                  |
| (Corresponding FMS SGL Account #: |                                   |
| 5501.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 5501.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance            |                                   |
| transferred to basic account at   |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2065.00               |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 2323.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8 2065.30 UNASSOCIATED COLLECTIONS-OFFSETS (19)**

This is a credit balance (deferred credit) account maintained by fund to
show amounts of unassociated collections established.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance            | a\. Amounts of unassociated       |
| transferred to basic account at   | collections established.          |
| end of fiscal year.               |                                   |
|                                   | Contra to 8_3571.00               |
| Contra to 8_2065.00               | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 5501.9089)                        |
| 2323.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_2065.90 UNASSOCIATED COLLECTIONS-WITHDRAWN OR APPLIED (20)**

This is a debit balance (deferred credit) account maintained by fund to
show amounts of unassociated collections refunded, applied or
transferred to a regional office during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of unassociated       | a\. Net debit balance transferred |
| collections refunded, transferred | to basic account at end of fiscal |
| to a regional office or applied.  | year.                             |
|                                   |                                   |
| Contra to 8_1012.03               | Contra to 8_2065.00               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089) and various            | 2323.9089)                        |
|                                   |                                   |
| offset accounts.                  |                                   |
+-----------------------------------+-----------------------------------+

**8_2066.00 MATURED CONTRACTS PAYABLE-MAINTAINED MANUALLY**

This is a credit balance (liability) account maintained under manual
control by fund to show face amount plus credits less indebtedness due
policyholders or their beneficiaries on matured contracts (death,
endowment, P&T disability) pending issuance of award.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Payments of award amount of   | a\. Net amount due policy-holders |
| matured contracts payable.        | or their beneficiaries.           |
|                                   |                                   |
| Contra to 8_1012.03               | Contra to 8_4639.00               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 6152.9089)                        |
|                                   |                                   |
| or 8_4600.00                      | , 8_2032.90                       |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 6152.9089) and/or various         | 2404.9089) and various accounts   |
| considerations for supplementary  | for other credits due.            |
| contract accounts.                |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amounts of matured contracts  | b\. Amounts of matured contracts  |
| payable transferred to on tape    | payable transferred from on tape  |
| account.                          | account.                          |
|                                   |                                   |
| Contra to 8_2063.00.              | Contra to 8_2063.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2116.9089)                        | 2116.9089)                        |
+-----------------------------------+-----------------------------------+
| c\. Amounts of matured contracts  | c\. Amounts of matured contracts  |
| payable transferred to other      | payable received from other       |
| stations.                         | stations.                         |
|                                   |                                   |
| Contra to 8_6219.00 00            | Contra to 8_6229.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9119.9089)                        | 9120.9089)                        |
+-----------------------------------+-----------------------------------+

**872067.00 UNAPPLIED CONTRIBUTIONS FOR EXTRA HAZARD COSTS-BASIC
ACCOUNT**

This is a credit balance (deferred credit) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amounts of extra hazard
contribution unapplied brought forward from the prior fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net debit balances of         | a\. Net credit balances of        |
| unapplied extra hazard            | unapplied extra hazard            |
| contributions transferred from    | contributions transferred from    |
| analytical account at end of      | analytical account at end of      |
| fiscal year.                      | fiscal year.                      |
|                                   |                                   |
| Contra to 872067.90               | Contra to 872067.20, 872067.30    |
|                                   | Corresponding FMS SGL Account #:  |
| (Corresponding FMS SGL Account #: | 2404.9089)                        |
| 2404.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**872067.20 UNAPPLIED CONTRIBUTIONS FOR EXTRA HAZARD COSTS-CASH
COLLECTIONS**

This is a credit balance (deferred credit) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amounts of extra hazard
contributions returned by Insurer in accordance with policy agreement.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance of         | a\. Amounts of extra hazard       |
| returned extra hazard             | contributions returned by         |
| contributions transferred to      | Insurer.                          |
| basic account at end of fiscal    |                                   |
| year.                             | Contra to 871012.00               |
|                                   | (Corresponding FMS SGL Account #: |
| Contra to 872067.00.              | 1010.9089)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 2404.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**872067.30 UNAPPLIED CONTRIBUTIONS FOR EXTRA HAZARD COSTS-OFFSETS**

This is a credit balance (deferred credit) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amounts of unapplied
contributions for extra hazard costs established.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance            | a\. Amounts of unapplied          |
| transferred to basic account at   | contributions for extra hazard    |
| end of fiscal year.               | costs established.                |
|                                   |                                   |
| Contra to 872067.00.              | Contra to 874469.00               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2404.9089)                        | 6127.9089)                        |
+-----------------------------------+-----------------------------------+

**872067.90 UNAPPLIED CONTRIBUTIONS FOR EXTRA HAZARD COSTS-WITHDRAWN OR
APPLIED**

This is a debit balance (deferred credit) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amount of extra hazard
contributions withdrawn or applied during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of extra hazard       | a\. Amounts of extra hazard       |
| contributions withdrawn or        | contributions transferred to      |
| applied.                          | basic account at end of fiscal    |
|                                   | year.                             |
| Contra to 871012.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 872067.00               |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 2404.9089)                        |
+-----------------------------------+-----------------------------------+

**852068.00 PERMANENT AND TOTAL DISABILITY BENEFITS IN
ABEYANCE-MAINTAINED MANUALLY**

This is a credit balance (liability) account maintained under manual
control for the USGLI fund only to show the face amount of permanent and
total disability benefits due insureds which are held in abeyance off
tape.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face amount of P&T benefits   | a\. Face amount of P&T benefits   |
| held in abeyance transferred to   | held in abeyance off tape.        |
| the tape system.                  |                                   |
|                                   | Contra to 852083.00               |
| Contra to 854501.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 2313.9089)                        |
| 6152.9089)                        |                                   |
|                                   | , 854501.00                       |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 6152.9089)                        |
+-----------------------------------+-----------------------------------+

**872069.00 CONTRIBUTIONS FOR EXTRA HAZARD COSTS DUE INSURER**

This is a credit balance (liability) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amounts of extra hazard
costs due the insurer. (Central Office only).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of extra hazard costs  | a\. Amounts of extra hazard costs |
| paid to insurer.                  | due to insurer.                   |
|                                   |                                   |
| Contra to 871012.00               | Contra to 872067.90.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 2404.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2073.00 ACCRUED INTEREST ON DIVIDEND CREDITS AND DEPOSITS**

This is a credit balance (liability) account maintained to fund to show
amounts of accrued interest on dividend credits and deposits.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of accrued interest    | a\. Amount of interest on         |
| established at end of prior month | dividend credits and deposits     |
| reversed as of beginning next     | accrued as of the end of each     |
| month.                            | month.                            |
|                                   |                                   |
| Contra to 8_4053.00.              | Contra to 8_4053.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 6330.9089)                        | 6330.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2081.00 UNEARNED PREMIUMS**

This is a credit balance (deferred credit) account maintained to show
amounts or premiums paid in advance. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of premiums previously | a\. Amount of unearned premiums.  |
| established as unearned reversed  |                                   |
| in the same month next accrual is | Contra to 8_3561.70.              |
| established.                      | (Corresponding FMS SGL Account #: |
|                                   | 5500.9089)                        |
| Contra to 8_3561.70.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5500.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_2082.00 LOAN INTEREST SUSPENSE**

This is a credit balance (deferred credit) account maintained to show
amounts of interest on loans capitalized prior to anniversary date of
the loan.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a.  Amount of loan interest       | a\. Amount of loan interest       |
|     previously capitalized        | capitalized prior to anniversary  |
|     reverses in the same month    | date of loan.                     |
|     next accrual is established.  |                                   |
|                                   | Contra to 8_3214.30.              |
| Contra to 8_3214.30.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 5310.9089)                        |
| 5310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**852083.00 PERMANENT AND TOTAL DISABILITY BENEFITS IN ABEYANCE (ON
TAPE)**

This is a credit balance (liability) account maintained on tape for the
USGLI fund only to show the face amount of permanent and total
disability benefits due insureds which are held in abeyance.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face amount of P&T benefits   | a\. Face amount of P&T benefits   |
| held in abeyance for which        | held in abeyance on tape.         |
| payments are resumed.             |                                   |
|                                   | Contra to 852063.00               |
| Contra to 857851.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 2116.9089)                        |
| 9144.9089)                        |                                   |
|                                   | , 857851.00                       |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9144.9089)                        |
|                                   |                                   |
|                                   | , 854501.00                       |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 6152.9089)                        |
|                                   |                                   |
|                                   | .                                 |
+-----------------------------------+-----------------------------------+
| b\. Face amount of P&T benefits   |                                   |
| held in abeyance clerically       |                                   |
| deleted from tape.                |                                   |
|                                   |                                   |
| Contra to 854501.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 6152.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**842221.00 ANTICIPATED APPROPRIATION REIMBURSEMENTS**

This is a debit balance (accountability) account maintained for the
Veterans Insurance and Indemnities Appropriation to show the amount of
appropriation reimbursements anticipated to be earned during the fiscal
year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Anticipated reimbursements.   | a\. Decrease on anticipated       |
|                                   | reimbursements.                   |
| Contra to 842223.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 842223.00.              |
| 9088.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Increase in anticipated       | b\. Net monthly reimbursements    |
| reimbursements.                   | earned.                           |
|                                   |                                   |
| Contra to 842223.00.              | Contra to 842222.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 9088.9089)                        |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
|                                   | c\. Net cumulative debit balance  |
|                                   | closed at the end of fiscal year. |
|                                   |                                   |
|                                   | Contra to 842225.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9088.9089)                        |
+-----------------------------------+-----------------------------------+

**842222.00 REIMBURSEMENTS TO APPROPRIATION**

This is a debit balance (accountability) account maintained for the
Veterans Insurance and Indemnities Appropriation to show the amount of
reimbursements earned during the current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net monthly reimbursements    | a\. Net cumulative debit balance  |
| earned.                           | closed at end of fiscal year.     |
|                                   |                                   |
| Contra to 842221.00.              | Contra to 842247.00               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 3310.9089)                        |
+-----------------------------------+-----------------------------------+

*NOTE: If the amount earned exceeds the amount anticipated the excess is
credited to account 842223.00.*

**842223.00 UNAPPROPRIATED APPROPRIATION**

This is a credit balance (accountability) account maintained for the I&I
appropriation to show amount of appropriated funds not yet apportioned
by the Office of Management and Budget\] including amounts reserved by
the \[Office of Management and Budget.\] (Central Office Controller
only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Annual apportionment.         | a\. Appropriation warrant.        |
|                                   |                                   |
| Contra to 842224.00.              | Contra to 841012.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Decrease in anticipated       | b\. Anticipated receipts.         |
| receipts.                         |                                   |
|                                   | Contra to 842221.00.              |
| Contra to 842221.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9088.9089)                        |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| c\. Increase in current quarter   | c\. Decrease in current quarter   |
| apportionment with corresponding  | apportionment with corresponding  |
| decrease in reserve.              | increase in reserve.              |
|                                   |                                   |
| Contra to 842225.00               | Contra to 842225.00               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| d\. Increase in subsequent        | d\. Increase in anticipated       |
| quarter(s) apportionment with     | receipts.                         |
| decrease in reserve.              |                                   |
|                                   | Contra to 842221.00.              |
| Contra to 842224.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9088.9089)                        |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| e\. Nonexpenditure transfers to   | e\. Decrease in subsequent        |
| other appropriation or funds.     | quarter(s) apportionment with     |
|                                   | increase in reserve.              |
| Contra to 841012.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 842224.00.              |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| f\. Increase in current quarter   | f\. Nonexpenditure transfers from |
| apportionment due to              | other appropriations or funds.    |
| nonexpenditure transfers from     |                                   |
| other appropriations or funds.    | Contra to 841012.00               |
|                                   | (Corresponding FMS SGL Account #: |
| Contra to 842225.00.              | 1010.9089)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| g\. Increase in subsequent        | g\. Decrease in current quarter   |
| quarter(s) apportionment due to   | apportionment due to              |
| nonexpenditure transfers from     | nonexpenditure transfers to other |
| other appropriations or funds.    | appropriations or funds.          |
|                                   |                                   |
| Contra to 842224.00.              | Contra to 842225.00.              |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9088.9089)                        |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | h\. Decrease in subsequent        |
|                                   | quarter(s) apportionment due to   |
|                                   | nonexpenditure transfers to other |
|                                   | appropriations or funds.          |
|                                   |                                   |
|                                   | Contra to 842224.00               |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9088.9089)                        |
+-----------------------------------+-----------------------------------+

**842224.00 APPORTIONMENT AVAILABLE FOR SUBSEQUENT PERIODS**

This is a credit balance (accountability) account maintained for the I&I
appropriation to show the amount of apportionment available for
distribution during the remaining quarters of the fiscal year. (Central
Office-Controller only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Quarterly apportionment.      | a\. Annual apportionment.         |
|                                   |                                   |
| Contra to 842225.00.              | Contra to 842223.00               |
| Corresponding FMS SGL Account #:  |                                   |
| 9088.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Increase in current quarter   | b\. Decrease in current quarter   |
| apportionment with decrease in    | apportionment with corresponding  |
| subsequent quarter(s).            | increase in subsequent            |
|                                   | quarter(s).                       |
| Contra 842225.00                  |                                   |
|                                   | Contra to 842225.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| c\. Decrease in subsequent        | c\. Increase in subsequent        |
| quarter(s) apportionment with     | quarter(s) apportionment with     |
| increase in reserve.              | decrease in reserve.              |
|                                   |                                   |
| Contra 842223.00                  | Contra to 842223.00.              |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9088.9089)                        |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| d\. Decrease in subsequent        | d\. Increase in subsequent        |
| quarter(s) apportionment due to   | quarter(s) apportionment due to   |
| nonexpenditure transfers to other | nonexpenditure transfers from     |
| appropriations or funds.          | other appropriations or funds.    |
|                                   |                                   |
| Contra 842223.00                  | Contra to 842223.00.              |
|                                   | (Corresponding FMS SGL Account    |
| (Corresponding FMS SGL Account #: | #:9088.9089)                      |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**842225.00 UNALLOCATED APPORTIONMENT**

This is a credit balance (accountability) account maintained for the I&I
appropriation to show amount of apportionment available. (Central Office
Controller only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Allocation or increase in     | a\. Quarterly apportionment.      |
| allocation to operating           |                                   |
| departments.                      | Contra to 842224.00.              |
|                                   | (Corresponding FMS SGL Account #: |
| Contra to 846311.00.              | 9088.9089)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Decrease in current quarter   | b\. Decrease in allocation to     |
| apportionment with corresponding  | operating departments.            |
| increase in reserve.              |                                   |
|                                   | Contra to 846311.00.              |
| Contra to 842223.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9088.9089)                        |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| c\. Decrease in current quarter   | c\. Increase in current quarter   |
| apportionment with increase in    | apportionment with corresponding  |
| subsequent quarter(s).            | decrease in reserve.              |
|                                   |                                   |
| Contra to 842224.00.              | Contra to 842223.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| d\. Decrease in current quarter   | d\. Increase in current quarter   |
| apportionment due to              | apportionment with decrease in    |
| nonexpenditure transfers to other | subsequent quarter(s).            |
| appropriations or funds.          |                                   |
|                                   | Contra to 842224.00.              |
| Contra to 842223.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9088.9089)                        |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| e\. Net cumulative debit balance  | e\. Increase in current quarter   |
| in account 842221.00 at end of    | apportionment due to              |
| fiscal year.                      | nonexpenditure transfer from      |
|                                   | other appropriations.             |
| Contra to 842221.00               |                                   |
| (Corresponding FMS SGL Account #: | Contra to 842223.00.              |
| 9088.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9088.9089)                        |
+-----------------------------------+-----------------------------------+

**842226.00 UNALLOTTED ALLOCATION**

This is a credit balance (accountability) account maintained for the I&I
appropriation to show amount of allocation available for allotment
(Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Decrease in allocation.       | a\. Allocation or increase in     |
|                                   | allocation                        |
| Contra to 846311.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 846311.00.              |
| 9088.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Cash collections received and | b\. Statutory transfer reversals. |
| retained at field stations.       |                                   |
|                                   | Contra to 842227.00               |
| Contra to 842227.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9088.9089)                        |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| c\. Statutory transfers to        | c\. Disbursing authority          |
| insurance funds.                  | withdrawn from field stations.    |
|                                   |                                   |
| Contra to 842227.00.              | Contra to 842227.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| d\. Disbursing authority          |                                   |
| transferred to field stations.    |                                   |
|                                   |                                   |
| Contra to 842227.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**842227.00 UNOBLIGATED ALLOTMENT**

This is a credit balance (accountability) account maintained for the I&I
appropriation to show total amount of obligated balance of allotments.
(Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Disbursing authority          | a\. Disbursing authority          |
| withdrawn from field stations.    | transferred to field stations.    |
|                                   |                                   |
| Contra to 842226.00.              | Contra to 842226.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 9088.9089)                        |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| b\. Net monthly expenditures.     | b\. Net monthly increase in       |
|                                   | receivables.                      |
| Contra to 842229.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 842229.00.              |
| 9088.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| c\. Net monthly decrease in       | c\. Cash collections received and |
| receivables.                      | retained at field stations.       |
|                                   |                                   |
| Contra to 842229.00.              | Contra to 842226.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 9088.9089)                        |
+-----------------------------------+-----------------------------------+
| d\. statutory transfer reversals. | d\. Statutory transfers to        |
|                                   | insurance funds.                  |
| Contra to 842226.00               |                                   |
| (Corresponding FMS SGL Account #: | Contra to 842226.00.              |
| 9088.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9088.9089)                        |
+-----------------------------------+-----------------------------------+

**842229.00 ACCRUED EXPENDITURES**

This is a credit balance (accountability) account maintained for the I&I
appropriation to show net amount of liabilities incurred for
expenditures for the current fiscal year. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net monthly increase in       | a\. Net monthly expenditures.     |
| receivables.                      |                                   |
|                                   | Contra to 842227.00.              |
| Contra to 842227.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9088.9089)                        |
| 9088.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Net cumulative balance closed | b\. Net monthly decrease in       |
| at end of fiscal year.            | receivables.                      |
|                                   |                                   |
| Contra to 842227.00               | Contra to 842227.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9088.9089)                        | 9088.9089)                        |
+-----------------------------------+-----------------------------------+

**8_2247.00 ACCOUNTABILITY (21)**

This is a credit balance (accountability) account maintained to show the
net worth resulting from operations of each appropriation or fund.
Normally, entries will be made to this account only through prescribed
closing entries at the end of each fiscal year. If for any reason an
entry is required at any other time, an explanation of such entry will
be attached to the trial balance (VA Form 41350) submitted for the month
in which the entry was made. The explanation must include contra
accounts affected.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net debit balances of         | a\. Net credit balances for       |
| operating, interoffice and        | operating, interoffice and        |
| statistical accounts closed as of | statistical accounts closed as of |
| the end of the fiscal year.       | the end of the fiscal year.       |
|                                   |                                   |
| Contra to various operating,      | Contra to various operating,      |
| interoffice and statistical       | interoffice and statistical       |
| accounts.                         | accounts.                         |
+-----------------------------------+-----------------------------------+
| b\. Amount of adjustments which   | b\. Amount of adjustment which    |
| decreases the net worth reported  | increased the net worth reported  |
| as of the end of a prior fiscal   | as of the end of the prior fiscal |
| year.                             | year.                             |
|                                   |                                   |
| Contra to the various basic       | Contra to the various basic       |
| accounts affected.                | accounts affected.                |
+-----------------------------------+-----------------------------------+

**8_3211.00 INTEREST ON PARTICIPATION CERTIFICATES**

This is a credit balance (operating) account maintained by fund to show
the amount of interest earned on participation certificates (Central
Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount established as accrued | a\. Amount of interest on         |
| at end of prior month reversed at | participation certificates        |
| time of new accrual is            | accrued as of end of each month.  |
| established.                      |                                   |
|                                   | Contra to 8_1624.00.              |
| Contra to 8_1624.00               | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1343.9089)                        |
| 1343.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00               |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3213.00 INTEREST ON GOVERNMENT AGENCY BONDS**

This is a credit balance (operating) account maintained by fund to show
the amount of interest earned on Government agency bonds. (Central
Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount established as accrued | a\. Amount of interest on         |
| at end of prior month reversed at | Government agency bonds accrued   |
| time of new accrual is            | as of end of each month.          |
| established.                      |                                   |
|                                   | Contra to 8_1613.00.              |
| Contra to 8_1613.00               | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1341.9089)                        |
| 1341.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3214.20 INTEREST ON POLICY LOANS-CASH COLLECTIONS (22)**

This is a credit balance (operating) account maintained to show amounts
of cash remittances applied as collections of interest on policy loans.
Includes amounts withheld and deposited by SF 1081.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of uncollectible       | a\. Amount of cash collections    |
| checks previously applied as      | applied as interest on policy     |
| interest on policy loans.         | loans.                            |
|                                   |                                   |
| Contra to 8_3569.01.              | Contra to 8_3569.01               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5501.9089)                        | 5501.9089)                        |
|                                   |                                   |
|                                   | , 8_2064.21, 8_2064.22.           |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2323.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3214.30 INTEREST ON POLICY LOANS-OFFSETS (23)**

This is a credit balance (operating) account maintained to show amounts
of interest on policy loans collected by offset from charges to the same
fund or appropriation or from face value of policy at maturity. Also
includes interest credited through other non-cash transactions.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount of interest on policy  |
|                                   | loans collected by offset or by   |
| Contra to ADA or applicable       | application of other credits.     |
| credit accounts.                  |                                   |
|                                   | Contra to ADA or applicable       |
|                                   | credit accounts.                  |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  | b\. Amount of interest on policy  |
| end of fiscal year.               | loans transferred from loan       |
|                                   | interest suspense.                |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_2082.00.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 2313.9089)                        |
+-----------------------------------+-----------------------------------+
|                                   | c\. Amount of policy loan         |
|                                   | interest capitalized.             |
|                                   |                                   |
|                                   | Contra to 8_1142.90.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 1350.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3214.60 INTEREST ON POLICY LOANS-CONVERTED TO RECEIVABLES**

This is a credit balance (operating) account maintained to show amounts
of interest on policy loans cleared by establishment of receivables
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of interest on policy  |
| end of the fiscal year.           | loans converted to receivables.   |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_1215.90.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3215.00 INTEREST ON TREASURY CERTIFICATES**

This is a credit balance (operating) account maintained by fund to show
the amount of interest earned on Treasury Certificates. (Central Office
only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount established as accrued | a\. Amount of interest on policy  |
| at end of prior month reversed at | Treasury Certificates accrued as  |
| time new accrual is established.  | of the end of each month.         |
|                                   |                                   |
| Contra to 8_1615.00.              | Contra to 8_1615.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1343.9089)                        | 1343.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  | b\. Amount of interest on         |
| end of fiscal year.               | Treasury Certificated collected.  |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_1012.01, 8_1012.11.   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3216.20 INTEREST ON PREMIUMS IN ARREARS-CASH COLLECTIONS (24)**

This is a credit balance (operating) account maintained to show amounts
of cash remittances applied as collections of interest on premiums in
arrears. Includes amounts withheld and deposited by SF 1081.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of uncollectible       | a\. Amount of cash collections    |
| checks previously applied as      | applies as interest on premiums   |
| interest on premiums in arrears.  | in arrears.                       |
|                                   |                                   |
| Contra to 8_3569.01.              | Contra to 8_3569.01               |
| (Corresponding FMS SGL Account #: |                                   |
| 5501.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 5501. 9089)                       |
|                                   |                                   |
|                                   | , 8_2064.21, 8_2064.22            |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2323.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3216.30 INTEREST ON PREMIUMS IN ARREARS-OFFSETS (25)**

This is a credit balance (operating) account maintained to show amounts
of interest on premiums in arrears collected by offset from charges to
the same fund or appropriation or from face value at maturity. Also
includes interest credited through other non-cash transaction.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount of interest on         |
|                                   | premiums in arrears collected by  |
| Contra to ADA of various offset   | offset or by application of other |
| accounts.                         | credits.                          |
|                                   |                                   |
|                                   | Contra to ADA of various offset   |
|                                   | accounts.                         |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3217.20 INTEREST ON POLICY LIENS-CASH COLLECTIONS (26)**

This is a credit balance (operating) account maintained to show amounts
of cash remittances applied as collections of interest on policy liens.
Includes amounts withheld and deposited by SF 1081.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of uncollectible       | a\. Amount of cash collections    |
| checks previously applied as      | applied as interest on policy     |
| interest on policy liens.         | liens.                            |
|                                   |                                   |
| Contra to 8_3569.01.              | Contra to 8_3569.01               |
| (Corresponding FMS SGL Account #: |                                   |
| 5501.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 5501.9089)                        |
|                                   |                                   |
|                                   | , 8_2064.21, 8_2064.22.           |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2323.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3217.30 INTEREST ON POLICY LIENS-OFFSETS (27)**

This is a credit balance (operating) account maintained to show amounts
of interest on policy liens collected by offset from charges to the same
fund or appropriation or from face value of policy at maturity. Includes
interest credited through other non-cash transactions.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount of interest on policy  |
|                                   | liens collected by offset or by   |
| Contra to ADA of various offset   | application of other credits.     |
| accounts.                         |                                   |
|                                   | Contra to ADA of applicable       |
|                                   | credit accounts.                  |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  | b\. Capitalization of interest on |
| end of fiscal year.               | policy liens.                     |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_1271.90, 851274.90.   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 1311.9089)                        |
+-----------------------------------+-----------------------------------+
|                                   | c\. Amount of lien interest less  |
|                                   | than \$1 cleared by transfer to   |
|                                   | variance account.                 |
|                                   |                                   |
|                                   | Contra to 8_3224.90               |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 3224.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3224.20 VARIANCE-OVERAGE-CASH COLLECTIONS (28)**

This is a credit balance (operating) account maintained to show amounts
transferred to the variance account as a result of cash collections and
adjustments which exceed the amount required by less than \$ 1.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Excess of cash collections    |
| end of the fiscal year.           | and adjustments less than \$1     |
|                                   | over amount required.             |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_3569.01               |
| 3310.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 5501.9089)                        |
|                                   |                                   |
|                                   | , 8_2063.00.                      |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2116.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3224.30 VARIANCE-OVERAGE-OFFSETS (30)**

This is a credit balance (operating) account maintained to show amounts
transferred to the variance account as a result of various offsets or
adjustments for less than \$1.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Excess of offset collections  |
| end of the fiscal year.           | less than \$1 over amount         |
|                                   | required.                         |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_3571.00.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 5501.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3224.90 VARIANCE-SHORTAGE (29)**

This is a debit balance (operating) account maintained to show amount of
various adjustments total of which is less than \$l, cleared by transfer
to the variance account. Also includes amounts previously transferred to
the variance account which are refunded or applied upon request.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of debit loan balance  | a\. Net debit balance closed at   |
| and/or accumulated loan interest  | the end of fiscal year.           |
| (less than \$1) cleared by        |                                   |
| transfer.                         | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
| Contra to 8_1142.30               | 3310.9089)                        |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1350.9089)                        |                                   |
|                                   |                                   |
| , 8_3214.30.                      |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amount of debit lien balance  |                                   |
| and/or accumulated lien interest  |                                   |
| (less than \$1) cleared by        |                                   |
| transfer.                         |                                   |
|                                   |                                   |
| Contra to 8_1271.30 .             |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        |                                   |
|                                   |                                   |
| , 8_1275.30                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        |                                   |
|                                   |                                   |
| , 8_3217.30.                      |                                   |
|                                   |                                   |
| Corresponding FMS SGL Account #:  |                                   |
| 5310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| c\. Amount of adjustment credit   |                                   |
| balance refunded or applied upon  |                                   |
| request of insured.               |                                   |
|                                   |                                   |
| Contra to 8_1012.03               |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
|                                   |                                   |
| , 8_4669.00 or applicable credit  |                                   |
| account.                          |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 6152.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| d\. Amount of adjustments less    |                                   |
| than \$1 cleared by transfer.     |                                   |
|                                   |                                   |
| Contra to 8_2063.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 2116.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3233.00 BOND PREMIUM AND DISCOUNT INCOME ON INVESTMENTS**

This is a credit balance (operating) account maintained by trust fund to
show amounts classified as income on bond investments. (Central Office
only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of bond premium        | a\. Amounts of bond discount      |
| classified as income at time of   | classified as income at time of   |
| bond redemption.                  | bond redemption.                  |
|                                   |                                   |
| Contra to 8_1012.21, 8_1012.71.   | Contra to 8_1012.21, 8_1012.71.   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3234.00 INTEREST ON NONGOVERNMENT AGENCY BONDS**

This is a credit balance (operating) account maintained by fund to show
the amount of interest earned on nongovernmental agency bonds. (Central
Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount established as accrued | a\. Amount of interest on non-    |
| at end of prior month reversed at | Government agency bonds accrued   |
| time new accrual is established.  | as of end of each month           |
|                                   |                                   |
| Contra to 8_1625.00.              | Contra to 8_1625.00.              |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1341.9089)                        |
| 1341.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3561.20 PREMIUMS-CASH COLLECTIONS (31)**

This is a credit balance (operating) account maintained to show amounts
of cash collections applied as premiums for insurance contracts.
Includes amounts withheld and deposited by SF 1081.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of uncollectible       | a\. Amount of cash collections    |
| checks previously applied as      | applied as premiums.              |
| premiums                          |                                   |
|                                   | Contra to 8_1012.01               |
| Contra to 8_1012.01               |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1010.9089)                        |
| 1010.9089)                        |                                   |
|                                   | , 8_3569.00                       |
| , 8_3569.00                       |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 5501.9089)                        |
| 5501.9089)                        |                                   |
|                                   | , 8_3569.01                       |
| , 8_3569.01                       |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 5501.9089)                        |
| 5501.9089)                        |                                   |
|                                   | , 813569.05                       |
| , 8_2064.22                       |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 5501.9089)                        |
| 2323.9089)                        |                                   |
|                                   | , 813569.08                       |
| ,8_3569.05, 8_3569.08             |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 5501.9089)                        |
| 5501.9089)                        |                                   |
|                                   | , 8_2064.21, 8_2064.22            |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2323.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310. 9089)                       |                                   |
+-----------------------------------+-----------------------------------+

**8_3561.30 PREMIUMS-OFFSETS (32)**

This is a credit balance (operating) account maintained to show amounts
of premiums collected by offset from charges to the same fund or
appropriation or from face value of policy at maturity. Also includes
premiums credited through other non-cash transactions.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount of premiums collected  |
|                                   | by offset of by application of    |
| Contra to ADA of applicable       | other credit accounts.            |
| credit accounts.                  |                                   |
|                                   | Contra to ADA of applicable       |
|                                   | credit accounts.                  |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  | b\. Amount of premiums waived.    |
| end of fiscal year.               |                                   |
|                                   | Contra to 8_4216.00.              |
| Contra to 8_2247.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 6726.9089)                        |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3561.40 PREMIUMS-PURCHASE OF EXTENDED OR PAID-UP INSURANCE (33)**

This is a credit balance (operating) account maintained by fund to show
amounts of reserve value of policies applied for the purchase of paid-up
or extended insurance.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of reserve value of    |
| end of the fiscal year.           | policies applied for the purchase |
|                                   | of paid up or extended insurance. |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_4756.00               |
| 3310.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 6154.9089)                        |
|                                   |                                   |
|                                   | , 8_2032.90                       |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2404.9089)                        |
|                                   |                                   |
|                                   | , 8_4351.00.                      |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 7500.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3561.60 PREMIUMS REFUNDED-OVERPAYMENTS**

This is a credit balance (operating) account maintained to show amounts
of overpayments of premiums refunded for which receivables have been
established during the current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of the fiscal year.           | premiums refunded and converted   |
|                                   | to receivables.                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1215.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3561.70 PREMIUMS-TRANSFERS AND ADJUSTMENTS**

This is a debit balance (operating) account maintained to show amounts
of premiums transferred or otherwise adjusted.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of premiums            | a\. Amount established as         |
| transferred or adjusted.          | unearned premiums reversed in     |
|                                   | same month next accrual is        |
| Contra to 8_3562.30.              | established.                      |
| (Corresponding FMS SGL Account #: |                                   |
| 5500.9089)                        | Contra to 8_2081.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2313.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Unearned premiums transferred | b\. Adjustment for increase in    |
| to deferred credit account.       | loan balance prior to July 1,     |
|                                   | 1955.                             |
| Contra to 8_2081.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1142.00.              |
| 2313.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 1350.9089)                        |
+-----------------------------------+-----------------------------------+
| c\. Adjustment for decrease in    | c\. Net debit balance closed at   |
| loan balance prior to July 1,     | end of fiscal year.               |
| 1955.                             |                                   |
|                                   | Contra to 8_2247.00.              |
| Contra to 8_1142.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 3310.9089)                        |
| 1350.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3561.90 PREMIUMS REFUNDED (34)**

This is a debit balance (operating) account maintained to show amounts
of refunds of collections of unearned premiums.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of premiums refunded. | a\. Cancellation of checks.       |
|                                   |                                   |
| Contra to 8_1012.03.              | Contra to 8_1012.03.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of the fiscal year.           |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 3310. 9089)                       |
+-----------------------------------+-----------------------------------+

**8_3562.20 PREMIUMS-TOTAL DISABILITY INCOME BENEFITS-CASH COLLECTIONS
(35)**

This is a credit balance (operating) account maintained to show amounts
of cash collections applied as disability income premiums. Includes
amounts withheld and deposited by SF 1081.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of uncollectible      | a\. Amount of cash collections    |
| checks previously applied as TDIB | applied as TDIB premiums.         |
| premiums.                         |                                   |
|                                   | Contra to 8_3569.00, 8_3569.01,   |
| Contra to 8_3569.00, 8_3569.01,   | 8_3569.05, 8_3569.08              |
| 8_3569.05, 8_3569.08.             |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5501.9089)                        | 5501.9089)                        |
|                                   |                                   |
|                                   | , 8_2064.21, 8_2064.22.           |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2323.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  | b\. Amount of premiums waived.    |
| end of fiscal year.               |                                   |
|                                   | Contra to 8_4216.00.              |
| Contra to 8_2247.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 6726.9089)                        |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3562.30 PREMIUM-TOTAL DISABILITY INCOME BENEFITS-OFFSETS (36)**

This is a credit balance (operating) account maintained to show amounts
of disability income premium credits applied or transferred from the
premium account.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of premiums            |
| end of the fiscal year.           | transferred or adjusted.          |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_3561.70.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 5500.9089)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Amount applied as disability  |
|                                   | income premium.                   |
|                                   |                                   |
|                                   | Contra to 8_3571.00 or applicable |
|                                   | credit account.                   |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 5501. 9089)                       |
+-----------------------------------+-----------------------------------+

**8_3562.60 PREMIUMS-TOTAL DISABILITY INCOME BENEFITS
REFUNDED-OVERPAYMENTS**

This is a credit balance (operating) account maintained to show amounts
of overpayments of refunded premiums for total disability income
benefits for which receivables have been established during the current
fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of the fiscal year.           | premiums for total disability     |
|                                   | income benefits refunded.         |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1215.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3562.90 PREMIUMS-TOTAL DISABILITY INCOME BENEFITS-REFUNDED (37)**

This is a debit balance (operating) account maintained to show amounts
of refunds of collections of unearned disability income premiums.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of total disability    | a\. Cancellation of checks.       |
| income premiums refunded.         |                                   |
|                                   | Contra to 8_1012.03.              |
| Contra to 8_1012.03.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1010.9089)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of the fiscal year.           |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 3310.9089)                        |
+-----------------------------------+-----------------------------------+

**813563.20 PREMIUMS-DISASSOCIATED AND UNIDENTIFIED CASH**

This is a credit balance (operating) account maintained to show amount
of cash or currency received without identification or which becomes
disassociated during processing in the Collection activity.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of collections         |
| end of fiscal year.               | determined to be unassociated at  |
|                                   | the time the processing of each   |
| Contra to 8_2247.00.              | unit of deposit is completed.     |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | Contra to 8_3569.01.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 5501.9089)                        |
+-----------------------------------+-----------------------------------+

**813563.30 PREMIUMS-DISASSOCIATED AND UNIDENTIFIED CASH-OFFSETS**

This is a credit balance (operating) account maintained to show
application of remittance received without name or address which after 1
year has not been associated with any veteran's accounts.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance at end of  | a\. Amount of remittances which   |
| fiscal year.                      | cannot be associated with a       |
|                                   | veteran\'s account.               |
| Contra to 8_2247.00               |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_2065.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 2323.9089)                        |
+-----------------------------------+-----------------------------------+

**863564.20 PREMIUMS-ADMINISTRATIVE COSTS-CASH COLLECTIONS**

This is a credit balance (operating) account maintained for the Veterans
Reopened Insurance Fund only to show amounts of cash collections applied
as administrative costs.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of cash collections    |
| end of fiscal year.               | applied as administrative cost    |
|                                   | premium.                          |
| Contra to 862247.00               |                                   |
| (Corresponding FMS SGL Account #: | Contra to 863561.20.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 5500.9089)                        |
+-----------------------------------+-----------------------------------+

**863564.90 PREMIUMS-ADMINISTRATIVE COSTS-REFUNDED OR TRANSFERRED**

This is a debit balance (operating) account maintained for the Veterans
Reopened Insurance Fund to show amounts of premium for administrative
costs refunded or transferred

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount refunded or            | a\. Cancellation of checks.       |
| transferred.                      |                                   |
|                                   | Contra to 861012.03               |
| Contra 861012.03                  | (Corresponding FMS SGL Account #: |
|                                   | 1010. 9089)                       |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 862247.00.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 3310.9089)                        |
+-----------------------------------+-----------------------------------+

**873665.00 EXCESS PREMIUMS REFUNDED BY INSURER**

This is a credit balance (operating) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amount of premiums
returned by the insurer which have been determined to be in excess of
reserve requirements for adverse fluctuations in future charges under
the policy. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Refunds received from         |
| end of fiscal year.               | insurer.                          |
|                                   |                                   |
| Contra to 872247.00.              | Contra to 871012.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 1010.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3565.20 PREMIUMS-PAID-UP ADDITION-CASH COLLECTIONS (72)**

This is a credit balance (operating) account maintained for the NSLI,
VSLI, and VRI funds to show amounts of cash collection applied as
premiums for paid-up addition insurance under Public Law 92-188, PL
93-289, and PL 96-128.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of uncollectible      | a\. Amount of cash collections    |
| checks previously applied as      | applied as premiums.              |
| premiums.                         |                                   |
|                                   | Contra to 8_1012.01               |
| Contra to 8_1012.01               |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1010.9089)                        |
| 1010.9089)                        |                                   |
|                                   | , 8_3569.00, 8_3569.01            |
| , 8_3569.00, 8_3569.01            |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5501.9089)                        | 5501.9089)                        |
|                                   |                                   |
|                                   | , 8_2064.21                       |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 2323.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00               |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3565.30 PREMIUMS-PAID-UP ADDITION-OFFSETS (73)**

This is a credit balance (operating) account maintained for the NSLI,
VSLI, and VRI funds to show amounts of premiums collected by offset from
charges to the same fund.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of premiums collected  |
| end of fiscal year.               | by offset.                        |
|                                   |                                   |
| Contra to 8_2247.00               | Contra to ADA                     |
| (Corresponding FMS SGL Account #: |                                   |
| 3310. 9089)                       |                                   |
+-----------------------------------+-----------------------------------+

**8_3565.60 PREMIUMS REFUNDED-PAID-UP ADDITION-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the NSLI,
VSLI, and VRI funds to show amounts of overpayments of premiums refunded
for which receivables have been established during the current fiscal
year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayments of     |
| end of fiscal year.               | premiums refunded converted to    |
|                                   | receivables.                      |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1215.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 1311.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3565.90 PREMIUMS REFUNDED-PAID-UP ADDITIONS (74)**

This is a debit balance (operating) account maintained for the NSLI,
VSLI, and VRI funds to show amounts of refund of collections of unearned
premiums.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of premiums refunded. | a\. Cancellation of checks.       |
|                                   |                                   |
| Contra to 8_1012.03.              | Contra to 8_1012.03.              |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 1010.9089)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 3310.9089)                        |
+-----------------------------------+-----------------------------------+

**8_3569.00 UNDISTRIBUTED INSURANCE COLLECTIONS (38)**

This is a credit balance (operating) account maintained to show the
amount of undistributed insurance collections. This account is not
closed into the accountability account at the close of fiscal year. The
following analytical accounts will be maintained to classify
undistributed collections by type:

3569.01 Undistributed Insurance Collections-Direct\
(Corresponding FMS SGL Account #: 5501. 9089)

3569.05 Undistributed Insurance Collections-DFB\
(Corresponding FMS SGL Account #: 5501.9089)

3569.08 Undistributed Insurance Collections-Allotment\
(Corresponding FMS SGL Account #: 5501.9089)

The above analytical accounts will not appear on the consolidated trial
balance and will not be closed into the basic account on the station
monthly trial balance.

The following accounts will not appear on the consolidated trial
balance, and will not be closed into the basic account monthly. These
accounts will be closed into the accountability account at the close of
the fiscal year.

3569.10 Undistributed Insurance Collections-Reclassified as\
Repayments-Debits

(Corresponding FMS SGL Account #: 5501.9089)

3569.11 Undistributed Insurance Collections-Reclassified as\
Repayments-Credits\
(Corresponding FMS SGL Account #: 9089.5501)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Distribution of cash          | a\. Amount of cash collections.   |
| collections.                      |                                   |
|                                   | Contra to 8_1012.01.              |
| Contra to AIA or interoffice      | (Corresponding FMS SGL Account #: |
| accounts.                         | 9089.1010)                        |
+-----------------------------------+-----------------------------------+
| b\. Amount of uncollectible       | b\. Collections reclassified as   |
| checks.                           | repayments (analytical account    |
|                                   | 8_3569.11).                       |
| Contra to 8_1012.01.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1012.3.               |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1010)                        |
+-----------------------------------+-----------------------------------+
| c\. Collections reclassified as   |                                   |
| repayments (analytical account    |                                   |
| 8_3569.10).                       |                                   |
|                                   |                                   |
| Contra to 8_1012.01.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**843570.00 UNDISTRIBUTED INSURANCE COLLECTIONS -- VMLI**

This is a credit balance (operating) account maintained to show the
amount of undistributed insurance collections. This account is not
closed into the accountability account at the close of the fiscal year.
The following analytical accounts will be maintained to classify
undistributed collections by type:

3570.01 Undistributed Insurance Collections-Direct\
(Corresponding FMS SGL Account #: 5501.9089)

3570.05 Undistributed Insurance Collection-DFB\
(Corresponding FMS SGL Account #: 5501.9089)

The above analytical accounts will not appear on the consolidated trial
balance and will not be closed into the basic accounts on the station
monthly trial balance.

The following accounts will not appear on the consolidated trial balance
and will not be closed into the basic account monthly. These accounts
will be closed into the accountability account at the close of the
fiscal year.

10. Undistributed Insurance Collections-Reclassified as\
    Repayment-Debits

(Corresponding FMS SGL Account #: 5501.9089)

11. Undistributed Insurance Collections-Reclassified as
    Repayment-Credits

(Corresponding FMS SGL Account #: 5501.9089)

+----------------------------------+-----------------------------------+
| **Debits**                       | **Credits**                       |
|                                  |                                   |
| a\. Distribution of cash         | a\. Amount of cash collections.   |
| collections.                     |                                   |
|                                  | Contra to                         |
| Contra to AIA or Interoffice     | 8_1012.01.(Corresponding FMS SGL  |
| Accounts.                        | Account #: 9089.1010) or          |
|                                  | Interoffice Accounts.             |
+----------------------------------+-----------------------------------+
| b\. Amount of uncollectible      | b\. Collections reclassified as   |
| checks.                          | repayments (analytical account    |
|                                  | 8_3570.11.                        |
| Contra to 8_1012.01.             |                                   |
| (Corresponding FMS SGL Account   | (Corresponding FMS SGL Account #: |
| #: 1010.9089)                    | 9089.5501)                        |
|                                  |                                   |
|                                  | Contra to 8_1012.3.               |
|                                  |                                   |
|                                  | (Corresponding FMS SGL Account #: |
|                                  | 9089.1010)                        |
+----------------------------------+-----------------------------------+
| c\. Collections reclassified as  |                                   |
| repayments (analytical account   |                                   |
| 8_3570.10)                       |                                   |
|                                  |                                   |
| Contra to 8_1012.01.             |                                   |
| (Corresponding FMS SGL Account   |                                   |
| #: 1010.9089)                    |                                   |
+----------------------------------+-----------------------------------+

**8_3571.00 MISCELLANEOUS TRANSACTIONS CONTROL (39)**

This is a debit or credit balance (holding) account maintained to show
the amount of incomplete adjustments developed through machine
processing of miscellaneous transactions. Adjusted by amount of
interoffice transfers. This account will not be closed into the
accountability account at the close of the fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of offset collections  | a\. Amount of offset collections  |
| applied to various operating and  | to be applied to various          |
| asset accounts.                   | operating and asset accounts.     |
|                                   |                                   |
| Contra to 8_1271.30.              | Contra to 8_1142.90.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 9089.1350)                        |
|                                   |                                   |
| , 8_2065.30.                      | , 8_1271.90.                      |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2323.9089)                        | 9089.1010)                        |
|                                   |                                   |
| , 8_3214.30                       | , 8_2064.90 .                     |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 5310.9089)                        | 9089.2323)                        |
|                                   |                                   |
| , 8_3216.30                       | , etc.                            |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5310.9089)                        |                                   |
|                                   |                                   |
| , 8_3217.30                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5310.9089)                        |                                   |
|                                   |                                   |
| , 8_3224.30,                      |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5310.9089)                        |                                   |
|                                   |                                   |
| , 8_3561.30                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5500.9089)                        |                                   |
|                                   |                                   |
| , 8_3562.30                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5500.9089)                        |                                   |
|                                   |                                   |
| , etc.                            |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amount of debit balance       | b\. Amount of credit balance      |
| miscellaneous transactions        | miscellaneous transactions        |
| received from other stations.     | received from other stations.     |
|                                   |                                   |
| Contra to 8_6423.00.              | Contra to 8_6423.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9122.9089)                        | 9089.9122)                        |
+-----------------------------------+-----------------------------------+
| c\. Amount of credit balance      | c\. Amount of debit balance       |
| miscellaneous transactions        | miscellaneous transactions        |
| transferred to other stations     | transferred to other stations.    |
|                                   |                                   |
| Contra to 8_6413.00.              | Contra to 8_6413.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 9121.9089)                        | 9089.9121)                        |
+-----------------------------------+-----------------------------------+

**853573.00 PREMIUMS-SERVICEMEN'S WITHHOLDING**

This is a credit balance (operating) account maintained for the
Servicemen's Group Life Insurance Fund to show amount of servicemen's
withholdings received from the uniformed services. (Central Office
Only). The following analytical account will be maintained by type of
premiums withheld:

873573.01 Premiums-Servicemen's Withholding-Basic

(Corresponding FMS SGL Account #: 5500.9089)

873573.02 Premiums-Servicemen's Withholding-Reservist

(Corresponding FMS SGL Account #: 5500.9089)

873573.03 Premiums-Servicemen's Withholding-Spouse

(Corresponding FMS SGL Account #: 5500.9089

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amounts of premiums received  |
| end of fiscal year.               | from uniformed services.          |
|                                   |                                   |
| Contra to 872247.00.              | Contra to 871012.00.              |
| **(**Corresponding FMS SGL        | (Corresponding FMS SGL Account #: |
| Account #: 3310.9089)             | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**873574.00 CONTRIBUTIONS FOR EXTRA HAZARD COSTS**

This is a credit balance (operating) account maintained for the
Servicemen's Group Life Insurance Fund to show the amount received for
costs determined to be traceable to the extra hazard of active duty in
the uniformed services. (Central Office Only)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Contributions for extra       |
| end of fiscal year.               | hazard costs received from the    |
|                                   | uniformed services.               |
| Contra to 872247.20               |                                   |
| **(**Corresponding FMS SGL        | Contra to 871012.00               |
| Account #: 3310.9089)             |                                   |
|                                   | **(**Corresponding FMS SGL        |
|                                   | Account #: 9089.1010)             |
+-----------------------------------+-----------------------------------+

**8_3576.00 BENEFITS ESCHEATED TO CREDIT OF INSURANCE FUND**

This is a credit balance (operating) account maintained to show amounts
retained in the insurance fund for those costs where no payment of claim
has been or will be made and benefits escheat to the credit of the
insurance fund. Includes amounts that will escheat to the credit of the
Servicemen's Group Life Insurance Fund.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amounts of unpaid SGLI claims |
| the end of fiscal year.           | received from insurer.            |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 871012.00               |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Amounts of unpaid claims that |
|                                   | escheat to insurance fund.        |
|                                   |                                   |
|                                   | Contra to 8_2063.00, 8_2066.00.   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.2116)                        |
+-----------------------------------+-----------------------------------+

**833661.00 TRANSFER FROM I&I APPROPRIATION**

This is a credit balance (operating) account maintained for the
Service-Disabled Veterans Insurance Fund only to show amounts of
transfers from the I&I appropriation to cover anticipated expenditures.
(Central Office Only)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Transfers from the I&I        |
| end of fiscal year.               | appropriation.                    |
|                                   |                                   |
| Contra to 832247.00.              | Contra to 831012.01.\             |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1010)                        |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**853771.00 TRANSFERS FROM I&I APPROPRIATION-DEATH AND PERMANENT AND
TOTAL DISABILITY CLAIMS-EXTRA HAZARD (SECTION 757(b))**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amounts of statutory transfers from the I&I
appropriation for extra hazard death and permanent and total disability
cases\
(sec. 757 (b)). (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 852247.00.              | Contra to 851012.02.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**853772.00 TRANSFERS FROM I&I APPROPRIATION-WAIVER OF RECOVERY OF
OVERPAYMENTS (SECTION 3102)**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amounts of statutory transfers from the I&I
appropriation on account of waivers of recoveries of overpayments (sec.
3102).\
(Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 852247.00.              | Contra to 851012.02.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**853773.00 TRANSFERS FROM I&I APPROPRIATION-TOTAL DISABILITY
INCOME-EXTRA HAZARDS (SECTION 757 (c))**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amounts of statutory transfers from the I&I
appropriation for extra hazard total disability income cases (sec. 757
(c)). (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 852247.00.              | Contra to 851012.02.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**853774.00 TRANSFERS FROM I&I APPROPRIATION-CLAIMS UNDER SECTION 10 OF
THE INSURANCE ACT OF 1951**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amounts of statutory transfers from the I&I
appropriation for claims under section 10 of the Insurance Act of 1951.
(Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 852247.00.              | Contra to 851012.02.              |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1010)                        |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**853775.00 TRANSFERS FROM I&I APPROPRIATION FOR EXTRA HAZARD
CASES-UNDISTRIBUTED**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amounts of reimbursements due from the I&I
appropriation to cover extra hazard and other losses. (Central Office
only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts established as due    | a\. Amounts due from I&I          |
| from I&I appropriation for extra  | appropriation for extra hazard    |
| hazard and other losses reversed  | and other losses accrued at least |
| in the same month next accrual is | quarterly.                        |
| established.                      |                                   |
|                                   | Contra to 851223.00.              |
| Contra to 851223.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1010)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of the fiscal year.           |                                   |
|                                   |                                   |
| Contra to 852247.00.              |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_3777.00 TRANSFERS FROM I&I APPROPRIATION-WAIVER OF RECOVERY-SPECIAL
LEGISLATION**

This is a credit balance (operating) account maintained to show amounts
of statutory transfers from the I&I appropriation for waivers of
recoveries of indebtedness. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 852247.00.              | Contra to 851012.02.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**813881.00 TRANSFERS FROM I&I APPROPRIATION-CONTRACTUAL DEATH
CLAIMS-EXTRA HAZARD (SECTION 721 (b))**

This is a credit balance (operating) account maintained for the NSLI
fund only to show amounts of statutory transfers from the I&I
appropriation for extra hazard death cases-contract insurance (sec. 721
(b)). (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 812247.00.              | Contra to 811012.02.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**813882.00 TRANSFERS FROM I&I APPROPRIATION-GRATUITOUS DEATH
CLAIMS-EXTRA HAZARD (SECTION 602 (d)(2))**

This is a credit balance (operating) account maintained for the NSLI
fund only to show amounts of statutory transfers from the I&I
appropriation for extra hazard death cases-gratuitous insurance (sec.
602 (d)(2)). (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 812247.00.              | Contra to 811012.02.              |
+-----------------------------------+-----------------------------------+

**813883.00 TRANSFERS FROM I&I APPROPRIATION-TOTAL DISABILITY
INCOME-EXTRA HAZARD (SECTION 721 (d))**

This is a credit balance (operating) account maintained for the NSLI
fund only to show amounts of statutory transfers from the I&I
appropriation for extra hazard total disability income cases (sec. 721
(d)). (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 812247.00.              | Contra to 811012.02.              |
+-----------------------------------+-----------------------------------+

**8_3884.00 TRANSFERS FROM I&I APPROPRIATION-PREMIUMS WAIVED FOR
DISABILITY**

This is a credit balance (operating) account maintained to show amounts
of statutory transfers from the I&I appropriation for premiums waived
for disability cases.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_1012.02.              |
+-----------------------------------+-----------------------------------+

**813886.00 TRANSFERS FROM I&I APPROPRIATION-DEATH CLAIMS-(SECTION
724)**

This is a credit balance (operating) account maintained for the NSLI
fund only to show amounts of statutory transfers from the I&I
appropriation for death cases under section 724. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 812247.00.              | Contra to 811012.02.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**8_3887.00 TRANSFERS FROM I&I APPROPRIATION-WAIVER OF RECOVERY-(SECTION
3102)**

This is a credit balance (operating) account maintained for the NSLI,
VRI and VSLI fund only to show amounts of statutory transfers from the
I&I appropriation for waivers of recoveries of overpayments (sec. 3102).
(Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Statutory transfers from I&I  |
| end of the fiscal year.           | appropriation.                    |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_1012.02.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**813888.00 TRANSFERS FROM I&I APPROPRIATION FOR EXTRA HAZARD
LOSSES-UNDISTRIBUTED**

This is a credit balance (operating) account maintained for the NSLI
fund only to show amounts of reimbursements due from the I&I
appropriation to cover extra hazard and other losses. (Central Office
only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts established as due    | a\. Amounts due from I&I          |
| from I&I appropriation for extra  | appropriation for extra hazard    |
| hazard and other losses reversed  | and other losses accrued at least |
| in the same month next accrual is | quarterly.                        |
| established.                      |                                   |
|                                   | Contra to 811223.00.              |
| Contra to 811223.00.              | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1010)                        |
| 1010.9809)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of the fiscal year.           |                                   |
|                                   |                                   |
| Contra to 812247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4015.00 INTEREST DUE APPROPRIATION-TRANFERRED TO GENERAL FUND
RECEIPTS**

This is a debit balance (operating) account maintained to show amounts
of interest, earned on statutory transfers from the appropriation which
were subsequently returned to the appropriation, transferred to general
fund receipts during current fiscal year. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of interest           | a\. Net debit balance closed at   |
| transferred.                      | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_1012.00.              | Contra to 8_2247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4053.00 INTEREST ON DIVIDEND CREDITS AND DEPOSITS (40)**

This is a debit balance (operating) account maintained to show amounts
of interest on dividend credits and deposits paid or credited to
policyholders\' dividend credits or deposits accounts.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of interest on        | a\. Amount of accrued interest    |
| dividend credits and deposit      | established at end of prior month |
| accounts.                         | reversed as of beginning of       |
|                                   | ensuing month.                    |
| Contra to 8_2032.30.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_2073.00.              |
| 2404.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.2140)                        |
+-----------------------------------+-----------------------------------+
| b\. Amount of interest on         | b\. Net debit balance closed at   |
| dividend credits and deposits     | end of fiscal year.               |
| accrued as of end of each month.  |                                   |
|                                   | Contra to 8_2247.00.              |
| Contra to 8_2073.00               | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.3310)                        |
| 2140.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4053.60 INTEREST ON DIVIDEND CREDITS AND DEPOSITS-OVERPAYMENTS**

This is a credit balance (operating) account maintained to show amounts
of overpayments of interest on dividend credit and deposits for which
receivables have been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid interest   |
| end of the fiscal year.           | for which receivables have been   |
|                                   | established.                      |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1215.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_4215.00 WAIVERS - RECEIVABLES AND LIENS (41)**

This is a debit balance (operating) account maintained to show amounts
of receivables and liens waived during current fiscal year. The
following analytical accounts will be maintained for 36X0120, Veterans
Insurance and Indemnities Appropriation, waiver transactions:

844215.01 Military and Naval \"T.\"

***(***Corresponding FMS SGL Account #: 6726.9089)

844215.02 NSLI \"H.\"

Corresponding FMS SGL Account #: 6726.9089)

844215.03 Servicemen\'s Indemnity.

Corresponding FMS SGL Account #: 6726.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receivables waived. | a\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
| Contra to 8_1215.30.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_2247.00.              |
| 1311.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 3310.9089)                        |
+-----------------------------------+-----------------------------------+
| b\. Amount of policy liens        |                                   |
| waived.                           |                                   |
|                                   |                                   |
| Contra to 8_1271.30, 8_1275.30.   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4216.00 WAIVERS-PREMIUMS (58)**

This is a debit balance (operating) account maintained to show amounts
of premiums waived during the current fiscal year which are not
reimbursable.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of premiums waived.    | a\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
| Contra to 8_3561.30.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_2247.00.              |
| 5500.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4217.00 WAIVERS-PREMIUMS-REIMBURSABLE (59)**

This is a debit balance (operating) account maintained to show amounts
of premiums waived during current fiscal year which are reimbursable.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of premiums waived     | a\. Net debit balance closed at   |
| which are reimbursable.           | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_3561.30.              | Contra to 8_2247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 5500.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4225.00 WRITEOFFS-RECEIVABLES**

This is a debit balance (operating) account maintained to show amounts
of receivables determined to be uncollectible during current fiscal
year. The following analytical accounts will be maintained for 36X0120,
Veterans Insurance and Indemnities appropriation. write-off
transactions:

844225.01 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 6725.9089)

844225.02 NSLI \"H.\"

Corresponding FMS SGL Account #: 6725.9089)

844225.03 Servicemen\'s Indemnity.

Corresponding FMS SGL Account #: 6725.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receivables written | a\. Net debit balance closed at   |
| off.                              | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_1215.30.              | Contra to 8_2247.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1311.9089)                        | 9089.3300)                        |
+-----------------------------------+-----------------------------------+
| b\. Amount of receivables         |                                   |
| reported to GAO as uncollectible. |                                   |
|                                   |                                   |
| Contra to 8_1215.30.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4225.20 WRITEOFFS-RECEIVABLES-CASH COLLECTIONS**

This is a credit balance (operating) account maintained to show amounts
of cash collections of receivables previously written off as
uncollectible. Includes amounts withheld and deposited by SF 1081. The
following analytical accounts will be maintained for 36X0120, Veterans
Insurance and Indemnities Appropriation, write-off transactions:

844225.21 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 6725.9089)

844225.22 NSLI \"H.\"

(Corresponding FMS SGL Account #: 6725.9089)

844225.23 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 6725.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Uncollectible checks          | a\. Amount of cash collections    |
| previously applied as repayment   | applied as repayments of          |
| of receivables written off as     | receivables previously written    |
| uncollectible.                    | off as uncollectible.             |
|                                   |                                   |
| Contra to 8_1012.01.              | Contra to 8_1012.01.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00               |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4225.30 WRITEOFFS-RECEIVABLES-OFFSETS**

This is a credit balance (operating) account maintained to show amounts
of receivables previously written off as uncollectible collected by
offset from charges to the same fund or appropriation during current
fiscal year. The following analytical accounts will be maintained for
36X0120, Veterans Insurance and Indemnities Appropriation, write-off
transactions:

844225.31 Military and Naval \"T.\"

(Corresponding FMS SGL Account #: 6725.9089)

844225.32 NSLI \"H.\"

(Corresponding FMS SGL Account #: 6725.9089)

844225.33 Servicemen\'s Indemnity.

(Corresponding FMS SGL Account #: 6725.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount of receivables         |
|                                   | previously written off, collected |
| Contra to ADA or various offset   | by offset or by application of    |
| accounts.                         | other credits.                    |
|                                   |                                   |
|                                   | Contra to ADA or applicable       |
|                                   | credit accounts.                  |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4252.00 WRITEOFFS-POLICY LIENS (42)**

This is a debit balance (operating) account maintained to show amounts
of policy liens written off as uncollectible during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of policy liens        | a\. Net debit balance closed at   |
| written off.                      | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_1271.30, 8_1275.30.   | Contra to 8_2247.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1311.9089)                        | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4252.20 WRITEOFFS-POLICY LIENS-CASH COLLECTIONS**

This is a credit balance (operating) account maintained to show amounts
of cash collections applied during current fiscal year as collections of
policy liens previously written off as uncollectible. Includes amounts
withheld and deposited by SF 1081.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Uncollectible checks          | a\. Amount of cash collections    |
| previously applied as repayments  | applied as repayments of liens    |
| of policy liens written off as    | previously written off as         |
| uncollectible.                    | uncollectible.                    |
|                                   |                                   |
| Contra to 8_3569.00 of            | Contra to 8_3569.00 or            |
| interoffice account.              | interoffice account.              |
| (Corresponding FMS SGL Account #: |                                   |
| 5501.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.5501)                        |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4252.30 WRITEOFFS-POLICY LIENS-OFFSETS**

This is a credit balance (operating) account maintained to show amounts
of policy liens previously written off as uncollectible collected by
offset from charges to the same fund or appropriation during current
fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount of policy liens        |
|                                   | previously written off collected  |
| Contra to ADA or various offset   | by offset or by application of    |
| accounts.                         | other credit.                     |
|                                   |                                   |
|                                   | Contra to ADA or applicable       |
|                                   | credit accounts.                  |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8 4314.00 DIVIDENDS-19\_\_-SPECIAL (56)**

This is a debit balance (operating) account maintained to show amounts
of special dividends paid to policyholders or their beneficiaries or
applied in their behalf.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment and/or otherwise      |                                   |
| applied.                          | Contra to 8_1012.03 and/or        |
|                                   | various offset accounts.          |
| Contra to 8_1012.03 or various    |                                   |
| offset accounts.                  | (Corresponding FMS SGL Account #: |
|                                   | 9089.1010)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 3310.9089)                        |
+-----------------------------------+-----------------------------------+

**8_4314.30 DIVIDENDS-19\_\_-SPECIAL-OVERPAYMENTS (57)**

This is a credit balance (operating) account maintained to show amounts
of overpayments of special dividends on policies for which liens have
been established for the current year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid dividends  |
| end of the fiscal year.           | for which liens have been         |
|                                   | established.                      |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1271.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**8_4314.60 DIVIDENDS-19\_\_-SPECIAL-OVERPAYMENTS-(XC CASES)**

This is a credit balance (operating) account maintained to show amounts
of overpayments of special XC dividends on policies not in force for
which receivables have been established during the current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid XC         |
| end of the fiscal year.           | dividends paid on policies for    |
|                                   | which receivables have been       |
| Contra to 8_2247.00.              | established.                      |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | Contra to 8_1215.90.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**814331.00 DIVIDENDS-NSLI-SPECIAL AND REGULAR-ANNUAL-ALL OTHER (45)**

This is a debit balance (operating) account maintained for the NSLI fund
only to show amounts of special and regular annual dividends which were
due prior to the first calendar year preceding the current calendar
year, paid to policyholders or their beneficiaries or applied in their
behalf.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment and/or otherwise      |                                   |
| applied.                          | Contra to 811012.00 and/or        |
|                                   | various offset accounts.          |
| Contra to 811012.00 or various    |                                   |
| offset accounts.                  | (Corresponding FMS SGL Account #: |
|                                   | 9089.1010)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amount of dividends placed on | b\. Net debit balance closed at   |
| credit or deposit.                | end of fiscal year.               |
|                                   |                                   |
| Contra to 812032.30.              | Contra to 812247.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2404.9089)                        | 9089.3310)                        |
+-----------------------------------+-----------------------------------+
| c\. Adjustment for increase in    | c\. Adjustment for decrease in    |
| dividend credit/deposit basic     | dividend credit/deposit basic     |
| account balance prior to July 1,  | account balance prior to July 1,  |
| 1955.                             | 1985.                             |
|                                   |                                   |
| Contra to 812032.00.              | Contra to 812032.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2404.9089)                        | 9089.2404)                        |
+-----------------------------------+-----------------------------------+

**814331.30 DIVIDENDS-NSLI-SPECIAL AND REGULAR ANNUAL-ALL OTHER
OVERPAYMENTS (46)**

This is a credit balance (operating) account maintained for the NSLI
fund only to show amounts of overpayments of special and regular annual
dividends which were due prior to the first calendar year preceding the
current year on policies for which liens have been established during
current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid dividends  |
| end of the fiscal year.           | for which liens have been         |
|                                   | established.                      |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 811271.90.              |
| 3310.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**814331.60 DIVIDENDS-NSLI-SPECIAL AND REGULAR ANNUAL-ALL
OTHER-OVERPAYMENTS-(XC CASES)**

This is a credit balance (operating) account maintained for the NSLI
fund only to show amounts of overpayments of special and regular annual
XC dividends which were due prior to the first calendar year preceding
the current calendar year on policies not in force for which receivables
have been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid XC         |
| end of the fiscal year.           | dividends paid on policies not in |
|                                   | force and for which receivables   |
| Contra to 812247.00.              | have been established.            |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | Contra to 811215.90.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**854332.00 DIVIDENDS USGLI-REGULAR ANNUAL (45)**

This is a debit balance (operating) account maintained for the USGLI
fund only to show amounts of regular annual dividends paid to
policyholders or their beneficiaries or applied in their behalf.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment and/or otherwise      |                                   |
| applied.                          | Contra to 851012.03 and/or        |
|                                   | various offset accounts.          |
| Contra to 851012.03 or various    | (Corresponding FMS SGL Account #: |
| offset accounts.                  | 9089.1010)                        |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amount of dividends placed on | b\. Net debit balance closed at   |
| deposit.                          | end of fiscal year.               |
|                                   |                                   |
| Contra to 852032.30               | Contra to 852247.00.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2404.9089)                        | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**854332.30 DIVIDENDS-USGLI-REGULAR ANNUAL-OVERPAYMENTS (46)**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amounts of overpayments of regular annual dividends
paid on policies for which liens have been established during current
fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid dividends  |
| end of the fiscal year.           | for which liens have been         |
|                                   | established.                      |
| Contra to 852247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 851271.90.              |
| 3310.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**854332.60 DIVIDENDS-USGLI-REGULAR ANNUAL-OVERPAYMENTS (XC CASES)**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amounts of overpayments of regular annual XC dividends
paid on policies not in force for which receivables have been
established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid XC         |
| end of the fiscal year.           | dividends paid on policies not in |
|                                   | force for which receivables have  |
| Contra to 852247.00.              | been established.                 |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | Contra to 851215.90.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_4351.00 DIVIDENDS-SETTLEMENT (43)**

This is a debit balance (operating) account maintained by insurance fund
to show amounts of regular (settlement) dividend paid to policyholders
or their beneficiaries or applied on their behalf.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment and/or otherwise      |                                   |
| applied.                          | Contra to 851012.03 and/or        |
|                                   | various offset accounts.          |
| Contra to 8_1012.03               | (Corresponding FMS SGL Account #: |
|                                   | 9089.1010)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
|                                   |                                   |
| , 8_3561.40                       |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 5500.9089) or various offset      |                                   |
| accounts.                         |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4351.30 DIVIDEND SETTLEMENTOVERPAYMENTS (44)**

This is a credit balance (operating) account maintained by fund to show
amounts of overpayments of settlement dividends for which liens have
been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid settlement |
| end of the fiscal year.           | dividend for which liens have     |
|                                   | been established.                 |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_1271.90.              |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_4351.60 DIVIDENDS-SETTLEMENT-OVERPAYMENTS-(XC CASES)**

This is a credit balance (operating) account maintained by fund to show
amounts of overpayments of settlement dividends on policies not in force
for which receivables have been established during current fiscal year.
Debits:

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid settlement |
| end of the fiscal year.           | dividends on policies not in      |
|                                   | force for which receivables have  |
| Contra to 8_2247.00.              | been established.                 |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | Contra to 8_1215.90.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8143\_\_ .00 DIVIDENDS-NSLI-(YEAR)-REGULAR ANNUAL-(PRIOR YEAR
(47))-CURRENT YEAR (49))**

This is a debit balance (operating) account maintained for the NSLI fund
only to show amounts of each calendar year regular annual dividends paid
to policyholders or their beneficiaries or applied on their behalf.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment and/or otherwise      |                                   |
| applied.                          | Contra to 811012.03 and/or        |
|                                   | various offset accounts.          |
| Contra to 811012.03 or various    | (Corresponding FMS SGL Account #: |
| offset accounts. (Corresponding   | 9089.1010)                        |
| FMS SGL Account #: 1010.9089)     |                                   |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| b\. Amount of dividends placed on | b\. Net debit balance closed at   |
| credit or deposit.                | end of fiscal year.               |
|                                   |                                   |
| Contra to 812032.30.              | Contra to 812247.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2404.9089)                        | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

*NOTE: At the beginning of each calendar year the last two digits of the
account number will be changed to agree with the current calendar year,
i.e., 814362 for calendar year 1962, etc. The year for which dividends
are being paid will be entered each year after NSLI in the account
title. January 1st of each year the accounts which reflect NSLI regular
dividends due for the second year prior to the current calendar year
will be closed into account 814331(Corresponding FMS SGL Account #:
7500.9089)and related point accounts, so that during any calendar year
only the current annual dividends and the dividends due the first prior
year to the current calendar year will be maintained in separate
accounts. Payments of NSLI regular annual dividends for other years will
be posted to account 814331-Dividends-NSLI-Special and Regular
Annual-All other.*

**8143\_\_.30 DIVIDENDS-NSLI-(YEAR)-REGULAR ANNUAL-OVERPAYMENTS-(PRIOR
YEAR (48))-(CURRENT YEAR (50))**

This is a credit balance (operating) account maintained for the NSLI
fund only to show amounts of overpayments of calendar year regular
annual dividends on policies for which liens have been established
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid dividends  |
| end of fiscal year.               | for which liens have been         |
|                                   | established.                      |
| Contra to 812247.00.              |                                   |
|                                   | Contra to 811271.90.              |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8143\_\_.60 DIVIDEND-NSLI-(YEAR)-REGULAR ANNUAL-OVERPAYMENTS-(XC
CASES)**

This is a credit balance (operating) account maintained for the NSLI
fund only to show amounts of overpayments of calendar year regular
annual XC dividends on policies not in force for which receivables have
been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid XC         |
| end of fiscal year.               | dividends paid on policies not in |
|                                   | force and for which receivables   |
| Contra to 812247.00.              | have been established.            |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | Contra to 811215.90.              |
| 3310.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**844461.00 TRANSFERS TO NSLI FUND FOR LOSSES DUE TO EXTRA HAZARDS,
PREMIUM WAIVERS, AND WAIVER OF RECOVERY**

This is a debit balance (operating) account maintained by appropriation
to show amounts of transfers to the NSLI fund for losses due to extra
hazards, premium waivers, and waivers of recovery as authorized by law.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Estimated amount of unpaid    | a\. Reversal of amount            |
| reimbursements due NSLI fund.     | established as unpaid             |
|                                   | reimbursements due NSLI fund.     |
| Contra to 842061.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 842061.00.              |
| 2116.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.2116)                        |
+-----------------------------------+-----------------------------------+
| b\. Amount of payments to         | b\. Net debit balance closed at   |
| reimburse NSLI fund.              | end of fiscal year.               |
|                                   |                                   |
| Contra to 841012.03.              | Contra to 842247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.3310)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**844462.00 TRANSFERS TO USGLI FUND-FOR LOSSES DUE TO EXTRA HAZARDS,
PREMIUM WAIVERS, AND WAIVER OF RECOVERY**

This is a debit balance (operating) account maintained by appropriation
to show amounts of transfers to the USGLI fund for losses due to extra
hazards, premium waivers, and waivers of recovery as authorized by law.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Estimated amount of unpaid    | a\. Reversal of amount            |
| reimbursements due USGLI fund.    | established as unpaid             |
|                                   | reimbursements due USGLI fund.    |
| Contra to 842062.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 842062.00.              |
| 2116.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.2116)                        |
+-----------------------------------+-----------------------------------+
| b\. Amount of payments to         | b\. Net debit balance closed at   |
| reimburse USGLI fund.             | end of fiscal year.               |
|                                   |                                   |
| Contra to 841012.03.              | Contra to 842247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**844463.00 TRANSFERS TO SERVICE-DISABLED VETERANS INSURANCE FUND**

This is a debit balance (operating) account maintained to show amounts
of transfers to the Service Disabled Veterans Insurance Fund to cover
anticipated expenditures. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts transferred to the    | a\. Net debit balance closed at   |
| Service-Disables Veterans         | end of fiscal year.               |
| Insurance Fund.                   |                                   |
|                                   | Contra to 842247.00.              |
| Contra to 841012.03.              |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**864464.00 OTHER AGENCY ADMINISTRATIVE EXPENSE-TRANSFERS TO GENERAL
FUND RECEIPTS**

This is a debit balance (operating) account maintained for the
Veterans\' Reopened Insurance Fund to show amounts of administrative
expenses incurred by other agencies transferred to the general fund of
the Treasury. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts transferred to the    | a\. Net debit balance closed at   |
| general fund of the Treasury.     | end of fiscal year.               |
|                                   |                                   |
| Contra to 861012.03.              | Contra to 862247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4465.00 ADMINISTRATIVE EXPENSE-TRANSFERS TO GENERAL OPERATING
EXPENSES APPROPRIATION**

This is a debit balance (operating) account maintained by fund to show
amounts of administrative costs transferred to general operating
expenses, VA. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts due general operating | a\. Net debit balance closed at   |
| expenses appropriation.           | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_2011.00.              | Contra to 8_2247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 2116.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+
| b\. Amounts transferred to        |                                   |
| general operating expenses        |                                   |
| appropriation.                    |                                   |
|                                   |                                   |
| Contra to 8_1012.03.              |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**804468.00 INSURANCE PREMIUM PAYMENTS TO INSURER-SERVICEMEN\'S
WITHHOLDING**

This is a debit balance (operating) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amounts paid to the
insurer for premiums withheld from servicemen. (Central Office only.)
The following analytical accounts will be maintained by type of premiums
paid to the Insurer:

874468.01 Insurance Premium Payments to Insurer-Servicemen\'s
Withholding-Basic

(Corresponding FMS SGL Account #: 6127.9089)

874468.02 Insurance Premium Payments to Insurer-Servicemen\'s\
Withholding-Reservist.

(Corresponding FMS SGL Account #: 6127.9089)

874468.03 Insurance Premium Payments to Insurer-Servicemen's\
Withholding-Spouse

(Corresponding FMS SGL Account #: 6127.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of premium payments    | a\. Net debit balance closed at   |
| paid to insurer.                  | end of fiscal year.               |
|                                   |                                   |
| Contra to 801012.00.              | Contra to 802247.00.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 3310.9089)                        |
+-----------------------------------+-----------------------------------+

**804468.60 INSURANCE PREMIUM PAYMENTS TO INSURER-SERVICEMEN\'S
WITHHOLDING-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amounts of overpayments
to the insurer of premiums withheld from servicemen (Central Office
only). The following analytical accounts will be maintained by type of
overpayment to the insurer:

874468.61 Insurance Premium Payments to Insurer-Servicemen\'s\
Withholding-Basic-Overpayments

(Corresponding FMS SGL Account #: 6127.9089)

874468.62 Insurance Premium Payments to Insurer-Servicemen\'s\
Withholding-Reservist-Overpayments

(Corresponding FMS SGL Account #: 6127.9089)

874468.63 Insurance Premium Payments to Insurer-Servicemen's

Withholding-Spouse-Overpayments

(Corresponding FMS SGL Account #: 6127.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid premiums   |
| end of fiscal year.               | for which receivables have been   |
|                                   | established.                      |
| Contra to 802247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 801215.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**804469.00 INSURANCE PREMIUM PAYMENTS TO INSURER-CONTRIBUTIONS FOR
EXTRA HAZARD COSTS**

This is a debit balance (operating) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amounts paid to the
insurer as contributions for extra hazard costs. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts paid to insurer.      | a\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
| Contra to 801012.00.              |                                   |
|                                   | Contra to 802247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**804469.60 INSURANCE PAYMENTS TO INSURER-CONTRIBUTION FOR EXTRA HAZARD
COSTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the
Servicemen\'s Group Life Insurance Fund to show amounts of overpayments
of contributions for extra hazard costs for which accounts receivable
have been established during current fiscal year (Central Office only).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid extra      |
| end of fiscal year.               | hazard costs for which            |
|                                   | receivables have been             |
| Contra to 802247.00.              | established.                      |
|                                   |                                   |
|                                   | Contra to 801215.90.              |
+-----------------------------------+-----------------------------------+

**804471.00 EXCESS EXTRA HAZARDS CREDIT CONTRIBUTIONS WITH INTEREST FROM
DOD**

This is a debit balance (operating) account maintained for Servicemen's
Group Life Insurance Fund to show amounts of excess extra hazard
unapplied credit contribution with interest. This account would be
contra to account 2067.30. The balance in this account closes at the end
of fiscal year to account 2247.00

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Estimated amount of unpaid    | a\. Reversal of amount            |
| reimbursements due USGLI fund.    | established as unpaid             |
|                                   | reimbursements due USGLI fund.    |
| Contra to 802070.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 802070.00.              |
| 2116.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.2116)                        |
+-----------------------------------+-----------------------------------+
| b\. Amount of payments to         | b\. Net debit balance closed at   |
| reimburse USGLI fund.             | end of fiscal year.               |
|                                   |                                   |
| Contra to 801012.03.              | Contra to 802247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4501.00 MASTER RECORD CHANGE CONTROL**

This is a debit or credit balance (holding) account maintained to show
the amount of incomplete adjustment transactions developed by the
Insurance Awards ADP system. A balance in this account may indicate
incomplete on tape or off tape accounting transactions. This account is
not closed into the accountability account at the close of the fiscal
year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of adjustments to     | a\. Amount of adjustments to      |
| various operating and asset       | various operating and asset       |
| accounts.                         | accounts                          |
|                                   |                                   |
| Contra to ADA, 8_1215.30,         | Contra to ADA, 8_1012.03,         |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1311.9089)                        | 9089.1010)                        |
|                                   |                                   |
| , 8_1215.90                       | , 8_1215.30                       |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1311.9089)                        | 9089.1311)                        |
|                                   |                                   |
| , 8_1227.30                       | , 8_1227.30                       |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1311.9089)                        | 9089.1311)                        |
|                                   |                                   |
| , 8_1227.90                       | , 8_1227.90                       |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1311.9089)                        | 9089.1311)                        |
|                                   |                                   |
| , 8_2063.00.                      | , 8_2063.00                       |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2116.9089)                        | 9089.2116)                        |
|                                   |                                   |
|                                   | , 8_2065.90                       |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.2323)                        |
|                                   |                                   |
|                                   | , 8_4669.00                       |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.6152)                        |
+-----------------------------------+-----------------------------------+

**824531.00 DIVIDENDS-VSLI-SPECIAL AND REGULAR ANNUAL-ALL OTHER (45)**

This is a debit balance (operating) account maintained for the VSLI fund
only to show amounts of special and regular annual dividends which were
due prior to the first calendar year preceding the current calendar
year, paid to policyholder or their beneficiaries or applied in their
behalf.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment and/or otherwise      |                                   |
| applied.                          | Contra to 821012.03 and/or        |
|                                   | various offset accounts.          |
| Contra to 821012.03 or various    | (Corresponding FMS SGL Account #: |
| offset accounts.                  | 9089.1010)                        |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amount of dividends placed on | b\. Net debit balance closed at   |
| credit or deposit.                | end of fiscal year.               |
|                                   |                                   |
| Contra to 822032.30.              | Contra to 822247.00.              |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 2404.9089)                        | 9089.1310)                        |
+-----------------------------------+-----------------------------------+

**864531.00 DIVIDENDS-VRI-SPECIAL AND REGULAR ANNUAL-ALL OTHER (45)**

This is a debit balance (operating) account maintained for the VRI fund
only to show amounts of special and regular annual dividends which were
due prior to the first calendar year preceding the current calendar
year, paid to policyholder or their beneficiaries or applied in their
behalf.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment and/or otherwise      |                                   |
| applied.                          | Contra to 861012.03 and/or        |
|                                   | various offset accounts.          |
| Contra to 861012.00 or various    | (Corresponding FMS SGL Account #: |
| offset accounts. (Corresponding   | 9089.1010)                        |
| FMS SGL Account #: 1010.9089)     |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amount of dividends places on | b\. Net debit balance closed at   |
| credit or deposit.                | end of fiscal year.               |
|                                   |                                   |
| Contra to 862032.30.              | Contra to 862247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 2404.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**824531.30 DIVIDENDS-VSLI-SPECIAL AND REGULAR ANNUAL-ALL OTHER
OVERPAYMENTS (46)**

This is a credit balance (operating) account maintained for the VSLI
fund only to show amounts of overpayments of special and regular annual
dividends which were due prior to the first calendar year preceding the
current year on policies for which liens have been established during
current year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid dividends  |
| end of fiscal year.               | for which liens have been         |
|                                   | established.                      |
| Contra to 822247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 821271.90.              |
| 3310.9089)                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**\[864531.30 DIVIDENDS-VRI-SPECIAL AND REGULAR ANNUAL-ALL OTHER
OVERPAYMENTS (46)**

This is a credit balance (operating) account maintained for the VRI fund
only to show amounts of overpayments of special and regular annual
dividends which were due prior to the first calendar year preceding the
current year on policies for which liens have been established during
current year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid dividends  |
| end of fiscal year.               | for which liens have been         |
|                                   | established.                      |
| Contra to 862247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 861271.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**824531.60 DIVIDENDS-VSLI-SPECIAL AND REGULAR ANNUAL-ALL
OTHER-OVERPAYMENTS-(XC CASES)**

This is a credit balance (operating) account maintained for the VSLI
fund only to show amounts of overpayments of special and regular annual
XC dividends which were due prior to the first calendar year preceding
the current calendar year on policies not in force for which receivables
have been established during the current fiscal year. .

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid XC         |
| end of fiscal year.               | dividends paid on policies not in |
|                                   | force and for which receivables   |
| Contra to 822247.00.              | have been established.            |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | Contra to 821215.90.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**864531.60 DIVIDENDS-VRI-SPECIAL AND REGULAR ANNUAL-ALL OTHER
OVERPAYMENTS-(XC CASES)**

This is a credit balance (operating) account maintained for the VRI fund
only to show amounts of overpayments of special and regular annual XC
dividends which were due prior to the first calendar year preceding the
current calendar year on policies not in force for which receivables
have been established during the current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid XC         |
| end of fiscal year.               | dividends paid on policies not in |
|                                   | force and for which receivables   |
| Contra to 862247.00.              | have been established.            |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | Contra to 861215.90.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_4600.00 UNDISTRIBUTED AWARD DISBURSEMENTS**

This is a debit balance (operating) account maintained to show net
amount of insurance award payments which are undistributed under the
mechanized payment system.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net amount of awards paid.    | a\. Amount of award payments      |
|                                   | distributed.                      |
| Contra to 8_1012.03.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to ADA or 8_2063.00.       |
| 1010.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.2116)                        |
+-----------------------------------+-----------------------------------+
| b\. Amounts of withheld foreign   |                                   |
| payments.                         |                                   |
|                                   |                                   |
| Contra to 8_2025.10               |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 2116.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4602.00 UNDISTRIBUTED AWARD REPAYMENTS (DISBURSEMENT ADJUSTMENTS)**

This is a credit balance (operating) account maintained to show the
amount of cash repayments received in lieu of returned checks and which
remain undistributed.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Distribution of cash          | a\. Amount of cash collections.   |
| collections.                      |                                   |
|                                   | Contra to 8_1012.01.              |
| Contra to 8_1227.20 , 8_1215.20.  | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1010)                        |
| 1311.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4611.00 DISABILITY INCOME BENEFITS-MONTHLY INCOME-INSTALLMENTS**

This is a debit balance (operating) account maintained to show amounts
of installment payments of total disability income claims.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 8_1012.03 and/or        |
| Contra to 8_1012.00 and/or        | various offset accounts.          |
| various offset accounts.          | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1010)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4611.30 DISABILITY INCOME BENEFITS-MONTHLY
INCOME-INSTALLMENTS-OVERPAYMENTS (OFFSET)**

This is a credit balance (operating) account maintained to show amounts
of overpayments of disability income benefits which will be collected
from death benefits and for which receivables should not be established.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid disability |
| end of fiscal year.               | income benefits.                  |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to ADA or applicable       |
| (Corresponding FMS SGL Account #: | credit accounts.                  |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4611.60 DISABILITY INCOME BENEFITS-MONTHLY
INCOME-INSTALLMENTS-OVERPAYMENT (RECEIVABLES)**

This is a credit balance (operating) account maintained to show amounts
of overpayments of disability income claims for which accounts
receivable have been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid disability |
| end of fiscal year.               | income benefits for which         |
|                                   | receivables have been             |
| Contra to 8_2247.00.              | established.                      |
|                                   |                                   |
|                                   | Contra to 8_1215.90.              |
+-----------------------------------+-----------------------------------+

**844613.00 PERMANENT AND TOTAL DISABILITY BENEFITS-I&I-PAYMENT OF
CLAIMS-INSTALLMENTS**

This is a debit balance (operating) account maintained for the I&I
appropriation only to show amounts of installment payments of permanent
and total disability covered by contract War Risk Insurance and for
permanent and total disability occurring within 120 days of entrance
into service without having applied for insurance (Automatic War Risk
Insurance).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 841012.03 and/or        |
| Contra to 841012.03 and/or        | various offset accounts.          |
| various offset accounts.          |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 9089.1311)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 842247.00               |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**844613.60 PERMANENT AND TOTAL DISABILITY BENEFITS-I&I-PAYMENT OF
CLAIMS-INSTALLMENTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the I&I
appropriation only to show amounts of overpayments of installments of
permanent and total disability covered by contract War Risk Insurance
and for permanent and total disability occurring within 120 days of
entrance into service without having applied for insurance and for which
accounts receivable have been established during current fiscal year
(Automatic War Risk Insurance).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayments for    |
| end of fiscal year.               | which receivables have been       |
|                                   | established.                      |
| Contra to 842247.00.              |                                   |
|                                   | Contra to 841215.91.              |
+-----------------------------------+-----------------------------------+

**844614.00 DEATH BENEFITS-I&I-PAYMENT OF CLAIMS-INSTALLMENTS**

This is a debit balance (operating) account maintained to show amounts
of installment payments to beneficiaries of veterans covered by War Risk
Insurance (contract); the remainder of 240 installments due or being
paid the veterans at the time of death for total permanent disability
benefits payable under the contract, and for the remainder of 240
installments due or being paid to the veteran at the time of death for
total and permanent disability occurring within 120 days after entrance
into service without having applied for insurance (Automatic War Risk
Insurance).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 841012.03 and/or        |
| Contra to 841012.03 and/or        | various offset accounts.          |
| various offset accounts.          |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 9089.1311)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 842247.00.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**844614.60 DEATH BENEFITS-PAYMENT OF CLAIMS-INSTALLMENTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained to show amounts
of overpayments of installments to beneficiaries of veterans covered by
War Risk Insurance (contract); the remainder of 240 installments due or
being paid the veterans at the time of death for total permanent
disability benefits payable under the contract, and for the remainder of
240 installments due or being paid to the veterans at the time of death
for total and permanent disability occurring within 120 days after
entrance into service without having applied for insurance and for which
accounts receivable have been established during current fiscal year
(Automatic War Risk Insurance).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayments for    |
| end of fiscal year.               | which receivables have been       |
|                                   | established.                      |
| Contra to 842247.00.              |                                   |
|                                   | Contra to 841215.91.              |
+-----------------------------------+-----------------------------------+

**844615.00 DEATH BENEFITS-I&I-PAYMENT OF CLAIMS-ONE-SUM SETTLEMENTS**

This is a debit balance (operating) account maintained for the I&I
appropriation only to show amounts of one sum settlements of death
benefits. Includes payment to beneficiaries of remaining value of
policies upon death of insured receiving permanent and total disability
benefits.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 841012.03 and/or        |
| Contra to 841012.03 and/or        | various offset accounts.          |
| various offset accounts.          | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1311)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 842247.00.              |
+-----------------------------------+-----------------------------------+

**844615.60 DEATH BENEFITS-PAYMENT OF CLAIMS-ONE-SUM
SETTLEMENTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the I&I
appropriation only to show amounts of overpayments of one sum
settlements of death benefits including overpayment to beneficiaries of
remaining value of policies upon death of insured receiving permanent
and total disability benefits for which accounts receivable have been
established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayments for    |
| end of fiscal year.               | which receivables have been       |
|                                   | established.                      |
| Contra to 842247.00.              |                                   |
|                                   | Contra to 841215.91.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**844616.00 DEATH BENEFITS-PAYMENT OF CLAIMS-SECTION 602(c)(2)**

This is a debit balance (operating) account maintained for the I&I
appropriation only to show amounts of payments of death claims section
602(c)(2), NSLI Act.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 841012.03 and/or        |
| Contra to 841012.03 and/or        | various offset accounts.          |
| various offset accounts.          |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 842247.00.              |
+-----------------------------------+-----------------------------------+

**844616.60 DEATH BENEFITS-PAYMENT OF CLAIMS-SECTION
602(c)(2)-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the I&I
appropriation only to show amounts of overpayments of death
claims-section 602(c)(2), NSLI Act, for which accounts receivable have
been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayments for    |
| end of fiscal year.               | which receivables have been       |
|                                   | established.                      |
| Contra to 842247.00.              |                                   |
|                                   | Contra to 841215.90.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**844617.00 DEATH BENEFITS-PAYMENT OF CLAIMS-Section 602c(3)**

This is a debit balance (operating) account maintained for the I&I
appropriation only to show amounts of payments of death claims-section
602c(3), NSLI Act.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 841012.03 and/or        |
| Contra to 841012.03 and/or        | various offset accounts.          |
| various offset accounts.          | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1311)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 842247.00               |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**844617.60 DEATH BENEFITS-PAYMENT OF CLAIMS-SECTION
602c(3)-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the I&I
appropriation only to show amounts of overpayments of death
claims-section 602c(3), NSLI Act, for which accounts receivable have
been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayments for    |
| end of fiscal year.               | which receivables have been       |
|                                   | established.                      |
| Contra to 842241.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 841215.90.              |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**844618.00 DEATH BENEFITS-PAYMENT OF CLAIMS-SECTION 602m(2)**

This is a debit balance (operating) account maintained for the I&I
appropriation only to show amounts of payments of death claims-section
602m(2), NSLI Act.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 841012.03 and/or        |
| Contra to 841012.03 and/or        | various offset accounts.          |
| various offset accounts.          | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1311)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 842247.00.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**844618.60 DEATH BENEFITS PAYMENT OF CLAIMS-SECTION
602n42)-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the I&I
appropriation only to show amounts of overpayments of death
claims-section 602m(2), NSLI Act, for which accounts receivable have
been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayments for    |
| end of fiscal year.               | which receivables have been       |
|                                   | established.                      |
| Contra to 842247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 841215.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**844619.00 DEATH BENEFITS-PAYMENT OF CLAIMS-SECTION 602(p)**

This is a debit balance (operating) account maintained for the I&I
appropriation only to show amounts of payments of death claims-section
602(p), NSLI Act.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 841012.03 and/or        |
| Contra to 841012.03 and/or        | various offset accounts.          |
| various offset accounts.          | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1311)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 842247.00.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**844619.60 DEATH BENEFITS-PAYMENTS-PAYMENTS OF CLAIMS-SECI\'ION 602(p)
OVERPAYMENT**

This is a credit balance (operating) account maintained to show amounts
of overpayments of death claims-section 602(p), NSLI Act, for which
accounts receivable have been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayments for    |
| end of fiscal year.               | which receivables have been       |
|                                   | established.                      |
| Contra to 842247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 841215.90.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_4621.00 PAYMENT OF CLAIMS-SPECIAL LEGISLATION**

This is a debit balance (operating) account maintained to show amounts
of payments of special legislation claims. The following analytical
account will be maintained to show claims processed for refunds paid to
Philippine veterans under Public Law 89-641.

**844621.02 PAYMENT OF CLAIMS-SPECIAL LEGISLATION (PL 89641)**

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 8_1012.03 and/or        |
| Contra to 8_1012.03 and/or        | various offset accounts.          |
| various offset accounts.          |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00               |
+-----------------------------------+-----------------------------------+

**844625.00 SERVICEMEN\'S INDEMNITIES-PAYMENT OF CLAIMS**

This is a debit balance (operating) account maintained to show amount of
payments made for servicemen\'s indemnities.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 841012.03 and/or        |
| Contra to 841012.03 and/or        | various offset accounts.          |
| various offset accounts.          | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 842247.00.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**844625.60 SERVICEMEN\'S INDEMNITIES-PAYMENT OF CLAIMS-OVERPAYMENTS**

This is a credit balance (operating) account maintained to show amount
of overpayments of servicemen\'s indemnities for which receivables have
been established during the current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayments for    |
| end of fiscal year.               | which receivables have been       |
|                                   | established.                      |
| Contra to 842247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 841215.90.              |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4631.00 FACE AMOUNT-DEATH CLAIMS-CONTRACT INSURANCE-ONE SUM
SETTLEMENTS**

This is a debit balance (operating) account maintained by fund to show
amounts of face value of policies matured by death-one sum settlement of
claims (contract insurance).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face value of policies        | a\. Cancellation of checks.       |
| matured by death.                 |                                   |
|                                   | Contra to 8_1012.03 and/or        |
| Contra to 8_1012.03 and/or        | various offset accounts.          |
| various offset accounts.          | (Corresponding FMS SGL Account #: |
|                                   | 9089.1010)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00               |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4631.60 FACE AMOUNT-DEATH CLAIMS-CONTRACT INSURANCE-ONE-SUM
SETTLEMENTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained by fund to show
amounts of overpayments of face values of policies matured by death-one
sum settlement of claims (contract insurance) for which accounts
receivable have been established during current quarter.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Overpaid face value of        |
| end of fiscal year.               | policies matured by death for     |
|                                   | which receivables have been       |
| Contra to 8_2247.00.              | established.                      |
| (Corresponding FMS SGL Account    |                                   |
| #:3310.9089)                      | Contra to 8_1215.90.              |
+-----------------------------------+-----------------------------------+

**8_4632.00 FACE AMOUNT-MATURED ENDOWMENTS-ONE-SUM SETTLEMENTS**

This is a debit balance (operating) account maintained by fund to show
amounts of the face value of policies-one-sum settlement of claims for
matured endowments.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face value of matured         | a\. Cancellation of checks.       |
| endowment policies.               |                                   |
|                                   | Contra to 8_1012.03 and/or        |
| Contra to 8_1012.03 and/or        | various offset accounts.          |
| various offset accounts.          | (Corresponding FMS SGL Account #: |
|                                   | 9089.1010)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4632.60 FACE AMOUNT-MATURED ENDOWMENTS-ONE-SUM
SETTLEMENTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained by fund to show
amounts of overpayments of the face value of policies-one sum settlement
of claims for matured endowments for which accounts receivable have been
established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits:**                       | **Credits:**                      |
+-----------------------------------+-----------------------------------+
| b.  Net credit balance close      | a\. Overpaid face value of        |
|                                   | matured endowment policies which  |
| at end of fiscal year for         | receivables have been             |
|                                   | established.                      |
| Contra to 8_2247.00               |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1215.90               |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_4633.00 FACE AMOUNT-DEATH CLAIMS-PAID-UP ADDITION-ONE-SUM
SETTLEMENT**

This is a debit balance (operating) account maintained for the NSLI\[,\]
VSLI\[,\] and \[VRI\] funds to show amounts of face value of policies
matured by death-one sum settlement of claims (paid-up addition).

+-----------------------------------+-----------------------------------+
| **Debits:**                       | **Credits:**                      |
+-----------------------------------+-----------------------------------+
| a\. Face value of polices matured | a\. Cancellation of checks.       |
| by death.                         |                                   |
|                                   | Contra to 8_1012.03 and/or        |
| Contra to 8_1012.03               | various offset accounts.          |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.0989) and/or various         |                                   |
| accounts.                         |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
+-----------------------------------+-----------------------------------+

**8_4633.60 FACE AMOUNT-DEATH CLAIMS-PAID-UP ADDITION-ONE-SUM
SETTLEMENTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the
NSLI\[,\] VSLI\[,\] and \[VRI\] funds to show amounts of overpayments of
face value of policies matured by death-one sum settlement of claims
(paid-up addition) for which accounts receivable have been established
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits:**                       | **Credits:**                      |
+-----------------------------------+-----------------------------------+
| a\. Net credit balance closed     | a\. Overpaid face value of        |
|                                   | matured by death for which        |
| at end of fiscal year.            | receivables have been             |
|                                   | established.                      |
| Contra to 8_2247.00\              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1215.90               |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_4639.00 FACE AMOUNT-UNPAID MATURED CONTRACTS AND TRANSFERRED
ACCOUNTS (51)**

This is a debit balance (operating) account maintained by fund to show
the face value of matured contracts (death, endowment, P&T disability)
pending issuance of award. For the \"V,\" \"J,\" \"JR,\" \"JS,\" \"RS,\"
\"RH\" and \"I&I\" (NSLIH) funds this account will be adjusted by the
amounts of interoffice transfers of face amounts.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face value of matured         | a\. Face value of related awards  |
| endowment policies.               | scheduled for payment.            |
|                                   |                                   |
| Contra to 8_2063.00 and/or        | Contra to 8_4632.00, 8_4654.00,   |
| various offset accounts.          | 954651.00, 8_4631.00, 8_4652.00   |
|                                   |                                   |
| Corresponding FMS SGL#:2116.9089) |                                   |
+-----------------------------------+-----------------------------------+
| b\. Face value of policies        | b\. Amounts of face amount        |
|                                   | received from other stations.     |
| matured by approval of insured\'s |                                   |
| claim for permanent               | Contra to 8_6429.00**.**          |
|                                   |                                   |
| and total disability.             |                                   |
|                                   |                                   |
| Contra to 8_2063.00               |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 2116.9089)and various offset      |                                   |
| accounts.                         |                                   |
+-----------------------------------+-----------------------------------+
| c\. Face value of policies        | c\. Amount of face amount unpaid  |
| matured by death.                 | matured contracts transferred to  |
|                                   | other stations.                   |
| Contra to 8_2063.00 and various   |                                   |
| offset accounts.                  | Contra to 8_6452.00               |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 2116.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| d\. Amounts of face amount        | []{.mark}                         |
| transferred to other stations     |                                   |
|                                   | d\. Net credit balance of face    |
| Contra to 8_6419.00               | amount transfer closed at end of  |
|                                   | fiscal year.                      |
| []{.mark}                         |                                   |
|                                   | Contra to 8_6419.00               |
+-----------------------------------+-----------------------------------+
| e\. Face amount of unpaid matured |                                   |
| contracts received from the       |                                   |
| stations.                         |                                   |
|                                   |                                   |
| Contra to 8_6462.00.              |                                   |
+-----------------------------------+-----------------------------------+
| f\. Net debit balance of face     |                                   |
| value amount transfers closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_6429.00.              |                                   |
+-----------------------------------+-----------------------------------+

**854651.00 FACE AMOUNT-PERMANENT AND TOTAL DISABILITY
CLAIMS-INSTALLMENTS**

This is a debit balance (operating) account maintained for the USGLI
fund only to show amounts of the face value of policies matured by
approval of insureds\' claims and awards for payment of permanent and
total disability benefits.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face value of policies        | a\. Cancellation of checks.       |
| matured by approval of insureds'  |                                   |
| claims.                           | Contra to 857851.00 and/or        |
|                                   | various offset accounts.          |
| Contra to 857851.00 and/or        |                                   |
| various offset accounts.          |                                   |
+-----------------------------------+-----------------------------------+
| []{.mark}                         | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 852247.00               |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310                         |
+-----------------------------------+-----------------------------------+

**8_4652.00 FACE AMOUNT-DEATH CLAIMS-CONTRACT INSURANCE-INSTALLMENTS**

This is a debit balance (operating) account maintained by fund or
appropriation to show amounts of the face value of policies matured by
death installment settlement of claims (contract insurance).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face value of policies        | a\. Cancellation of checks.       |
| matured by death.                 |                                   |
|                                   | Contra to 8_7852.00 and/or        |
| Contra to 8_7852.00 and various   | various offset accounts.          |
| offset accounts.                  |                                   |
+-----------------------------------+-----------------------------------+
| []{.mark}                         | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
+-----------------------------------+-----------------------------------+

**8_4653.00 FACE AMOUNT-DEATH CLAIMS-GRATUITOUS INSURANCE-INSTALLMENTS**

This is a debit balance (operating) account maintained by fund to show
amounts of face value of policies matured by death-(gratuitous
insurance).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face value of policies        | a\. Cancellation of checks.       |
| matured by death.                 |                                   |
|                                   | Contra to 8_7852.00 and/or        |
| Contra to 8_7852.00 and various   | various offset accounts.          |
| offset accounts.                  |                                   |
+-----------------------------------+-----------------------------------+
| []{.mark}                         | b\. Net debit balance closed at   |
|                                   | end of fiscal year.\              |
|                                   | \                                 |
|                                   | Contra to 8_2247.00.89 is.        |
+-----------------------------------+-----------------------------------+

**8_4654.00 FACE AMOUNT-MATURED ENDOWMENTS-INSTALLMENTS**

This is a debit balance (operating) account maintained by fund or
appropriation to show amounts of the face value of matured
endowments-installment settlement of claims.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face value of matured         | a\. Cancellation of checks.       |
| endowment policies.               |                                   |
|                                   | Contra to 8_7854.00               |
| Contra to 8_7854.00 and various   |                                   |
| offset accounts.                  |                                   |
+-----------------------------------+-----------------------------------+
| []{.mark}                         | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
+-----------------------------------+-----------------------------------+

**8 4658.00 FACE AMOUNT-CASH SURRENDER-INSTALLMENTS**

This is a debit balance (operating) account maintained by fund and
appropriation to show amounts computed as the reserve value at the time
the policy is surrendered and settlement is to be made by the payment of
installments.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of reserve value to be | a\. Cancellation of checks.       |
| paid as installments at time      |                                   |
| policy is surrendered.            | Contra to 8_7858.00               |
|                                   |                                   |
| Contra to 8_7858.00 and various   |                                   |
| offset accounts.                  |                                   |
+-----------------------------------+-----------------------------------+
| []{.mark}                         | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00               |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4659.00 FACE AMOUNT-DEATH CLAIMS-PAID UP ADDITION-INSTALLMENTS**

This is a debit balance (operating) account maintained for the NSLI\[,\]
VSLI\[,\] and \[VRI\] funds to show amounts of the face value of
policies matured by death-installment settlement of claims (paid-up
addition).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face value of policies        | a\. Cancellation of checks.       |
| matured by death.                 |                                   |
|                                   | Contra to 8_7859.00 and/or        |
| Contra to 8_7859.00 and/or offset | various offset accounts.          |
| accounts.                         |                                   |
+-----------------------------------+-----------------------------------+
| []{.mark}                         | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4667.00 BOND PREMIUM AND DISCOUNT CHARGES ON INVESTMENTS**

This is a debit or credit balance (operating) account maintained by
trust fund to show amounts classified as charges on bond investments
(Central Office only).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of bond premiums      | a\. Amounts of bond discount      |
| classified as charges at time of  | classified as charges at time of  |
| bond investment.                  | bond investment.                  |
|                                   |                                   |
| Contra to 8_1012.03               | Contra to 8_1012.03               |
+-----------------------------------+-----------------------------------+
| b\. Amount of bond discount       | b\. Amount of bond premium        |
| classified as income at time of   | classified as income at time of   |
| bond redemption.                  | bond redemption.                  |
|                                   |                                   |
| Contra to 8_1012.03               | Contra to 8_1012.03.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 1010.9089)                        | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**8_4669.00 UNDISTRIBUTED INSURANCE DISBURSEMENTS (52)**

This is a debit balance (operating) account maintained by fund or
appropriation to show amounts of disbursements to or on behalf of
policyholders whose accounts are under ADP.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Amount of disbursements       |
| for payment.                      | distributed.                      |
|                                   |                                   |
| Contra to 8_101203.               | Contra to various disbursement    |
|                                   | accounts.                         |
+-----------------------------------+-----------------------------------+
| b\. Amount of undistributed       | b\. Amount of undistributed       |
| insurance disbursements received  | insurance disbursements           |
| from other stations.              | transferred to other stations.    |
|                                   |                                   |
| Contra to 8_6428.00               | Contra to 8_6418.00.              |
+-----------------------------------+-----------------------------------+

**854751.00 PERMANENT AND TOTAL DISABILITY BENEFITS-PAYMENTS OF
CLAIMS-SUPPLEMENTARY CONTRACTS**

This is a debit balance (operating) account maintained for the USGLI
fund only to show amounts of installment payments for permanent and
total disability claims on supplementary contracts.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Face value of policies        | a\. Cancellation of checks.       |
| matured by approval of insureds'  |                                   |
| claims.                           | Contra to 857851.00 and/or        |
|                                   | various offset accounts.          |
| Contra to 857851.00 and/or        |                                   |
| various offset accounts.          |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
| []{.mark}                         | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 852247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1010)                        |
+-----------------------------------+-----------------------------------+

**854751.30 PERMANENT AND TOTAL DISABILITY BENEFITS-PAYMENT OF
CLAIMS-SUPPLEMENTARY CONTRACTS-OVERPAYMENTS-(OFFSET)**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amounts of overpayments of permanent and total
disability benefits which will be collected from death benefits and for
which receivables should not be established.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amounts of over permanent and |
| end of fiscal year.               | total disability benefits.        |
|                                   |                                   |
| Contra to 852247.00.              | Contra to ADA or applicable       |
| (Corresponding FMS SGL Account #: | credit accounts.                  |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**854751.60 PERMANENT AND TOTAL DISABILITY BENEFITS-PAYMENT OF
CLAIMS-SUPPLEMENTARY CONTRACTS-OVERPAYMENT-(RECEIVABLES)**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amount of overpayments of permanent and total
disability claims or supplementary contracts for which accounts
receivable have been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of fiscal year.               | claims for which receivables have |
|                                   | been established.                 |
| Contra to 852247.00.              |                                   |
|                                   | Contra to 851215.90.              |
+-----------------------------------+-----------------------------------+

**8_4752.00 DEATH BENEFITS-PAYMENT OF CLAIMS-SUPPLEMENTARY CONTRACTS
(CONTRACT)**

This is a debit balance (operating) account maintained by fund only to
show amounts of installment payments of death benefit claims on
supplementary contracts (contract insurance).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 8_1012.03 and or        |
| Contra to 8_1012.03 and/or        | various offset accounts.          |
|                                   |                                   |
|                                   | Contra to 8_1012.03               |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   |                                   |
|                                   | 9089.1010)                        |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closet at   |
|                                   |                                   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
+-----------------------------------+-----------------------------------+

**8_4752.60 DEATH BENEFITS-PAYMENT OF SUPPLEMENTARY CONTRACT
(CONTRACT)-OVERPAYMENTS**

This is a credit balance (operating) account maintained by fund to show
amounts of overpayments of death benefit claims on supplementary
contracts (contract insurance) for which accounts receivable have been
established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of the fiscal year.           | claims for which receivables have |
|                                   | been established.                 |
| Contra to 8_2247.00               |                                   |
|                                   | Contra to 8_1215.90               |
| (Corresponding FMS SGL            |                                   |
| Account#:3310.9089                |                                   |
+-----------------------------------+-----------------------------------+

**8_4753.00 DEATH BENEFITS-PAYMENT OF CLAIMS-SUPPLEMENTARY CONTRACTS
(GRATUITOUS)**

This is a debit balance (operating) account maintained by fund to show
amounts of installment payments of death benefit claims on supplementary
contracts (gratuitous insurance).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
|                                   |                                   |
| for payment.                      | Contra to 8_1012.03 and/or        |
|                                   | various offset accounts.          |
| Contra to 8_1012.03 and/or        |                                   |
| various offset accounts.          |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   |                                   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
+-----------------------------------+-----------------------------------+

**8_4753.60 DEATH BENEFITS-PAYMENT OF CLAIMS-SUPPLEMENTARY CONTRACTS
(GRATUITOUS)-OVERPAYMENTS**

This is a credit balance (operating) account maintained by fund to show
amounts of overpayments of death benefit claims on supplementary
contracts (gratuitous insurance) for which accounts receivable have been
established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
|                                   | claims for which receivables      |
| end of fiscal year.               |                                   |
|                                   | have been established.            |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_1215.90.              |
+-----------------------------------+-----------------------------------+

**8_4754.00 MATURED ENDOWMENT-PAYMENT OF CLAIMS-SUPPLEMENTARY
CONTRACTS**

This is a debit balance (operating) account maintained by fund and
appropriation (NSLIH), to show amounts of installment payments of claims
for matured endowments on supplementary contracts.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks        |
|                                   |                                   |
| for payment.                      | Contra to 8_1012.03 and/or        |
|                                   |                                   |
| Contra to 8_1012.03 and/or        | various offset accounts.          |
|                                   |                                   |
| various offset accounts.          |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   |                                   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00               |
+-----------------------------------+-----------------------------------+

**8_4754.60 MATURED ENDOWMENT-PAYMENT OF CLAIMS-SUPPLEMENTARY
CONTRACTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained by fund and
appropriation (NSLIH), to show amounts of overpayments of claims for
matured endowments on supplementary contracts for which accounts
receivables have been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of fiscal year.               | claims for which have been        |
|                                   | established.                      |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8 1215.90,              |
| 841215.92.                        |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   |                                   |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_4755.00 SURRENDER VALUES (53)**

This is a debit balance (operating) account maintained by fund or
appropriation to show amounts of surrender values paid to or applied in
behalf of policyholders. Does not include value of policies surrendered
for extended or paid-up insurance.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 8_1012.03 and/or        |
| Contra to 8_1012.03               | various offset accounts.          |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   |                                   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4755.30 SURRENDER VALUES-OVERPAYMENTS-(LIENS) (54)**

This is a credit balance (operating) account maintained by fund or
appropriation to show amounts of overpayment of surrender values paid to
or applied on behalf of policyholders for which liens have been
established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of fiscal year.               | claims for which liens have been  |
|                                   | established.                      |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_1271.90.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   |                                   |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_4755.60 SURRENDER VALUES-OVERPAYMENTS (RECEIVABLES)**

This is a credit balance (operating) account maintained by fund or
appropriation to show amounts of overpayments of surrender values paid
to or applied on behalf of policyholders for which receivables have been
established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of fiscal year.               | claims for which receivables have |
|                                   | been established.                 |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_1215.90, 841215.92.   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4756.00 RESERVE APPLIED-(POLICY SURRENDERED FOR PAIDUP OR EXTENDED
INSURANCE) (55)**

This is a debit balance (operating) account maintained by fund or
appropriation to show that portion of surrender values applied to
liquidate indebtedness on policies surrendered for paid-up or extended
insurance.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount applied to liquidate   | a\. Net debit balance closed at.  |
| indebtedness.                     | end of fiscal year.               |
|                                   |                                   |
| Contra to various offset          | Contra to 8_2247.00.              |
| accounts.                         |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+
| b\. Amount of reserve value       |                                   |
| applied to purchased paid-up or   |                                   |
| extended insurance.               |                                   |
|                                   |                                   |
| Contra to 8_3561.40.              |                                   |
+-----------------------------------+-----------------------------------+

**854757.00 DISABILITY DEATH BENEFITS-USGLI-PAYMENT OF
CLAIMS-SUPPLEMENTARY CONTRACTS**

This is a debit balance (operating) account maintained for the USGLI
fund only to show amounts of installment payments to beneficiaries of
remaining value of policies upon death of insureds' receiving permanent
and total disability benefits.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 851012.03 and/or        |
| Contra to 851012.03               | various offset accounts.          |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)and/or various offset   |                                   |
| accounts.                         |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   |                                   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 852247.00.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   |                                   |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**854757.60 DISABILITY DEATH BENEFITS-USGLI-PAYMENT OF
CLAIMS-SUPPLEMENTARY CONTRACTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the USGLI
fund only to show amounts of overpayments of remaining value of
permanent and total disability policies to beneficiaries upon death of
insured's for which accounts receivable have been established during
current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of fiscal year.               | claims for which receivables have |
|                                   | been established.                 |
| Contra to 852247.00.              |                                   |
|                                   | Contra to 851215.90.              |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4758.00 CASH SURRENDER-PAYMENT OF CLAIMS-SUPPLEMENTARY CONTRACTS**

This is a debit balance (operating) account maintained by fund and
appropriation to show amounts of installment payments of claims for cash
surrender on supplementary contracts.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 8_1012.03 various       |
| Contra to 8_1012.03               | offset accounts.                  |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
|                                   |                                   |
| and/or various offset accounts.   |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   |                                   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00               |
+-----------------------------------+-----------------------------------+

**8_4758.60 CASH SURRENDER-PAYMENT OF CLAIMS-SUPPLEMENTARY
CONTRACTS-OVERPAYMENTS**

This is a credit balance (operating) account maintained by fund and
appropriation to show amounts of overpayments of claims for cash
surrenders on supplementary contracts for which accounts receivable have
been established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of fiscal year.               | claims for which receivables have |
|                                   | been established.                 |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_1215.90               |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4759.00 DEATH BENEFITS-PAYMENT OF CLAIMS-SUPPLEMENTARY CONTRACTS
(PAID-UP ADDITION)**

This is a debit balance (operating) account maintained for the NSLI
\[,\] VSLI\[,\] and \[VRI\] funds to show amounts of installment
payments of death benefit claims on supplementary contracts (paid-up
addition).

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment.                      |                                   |
|                                   | Contra to 8_1012.03 and/or        |
| Contra to 8_1012.3 and/or various | various offset accounts.          |
| offset accounts.                  | (Corresponding FMS SGL Account #: |
|                                   | 9089.1010)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00               |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4759.60 DEATH BENEFITS-PAYMENT OF CLAIMS-SUPPLEMENTARY CONTRACTS
(PAID-UP ADDITION)-OVERPAYMENTS**

This is a credit balance (operating) account maintained for the
NSLI\[,\] VSLI\[,\] and \[VRI\] funds to show amounts of overpayments of
death benefit claims on the supplementary contracts (paid-up addition)
for which accounts receivable have been established during current
fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment of      |
| end of fiscal year.               | claims for which receivables have |
|                                   | been established.                 |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_1215.90.              |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4770.00 DELAYED SETTLEMENT INTEREST EXPENSE (XC CASES)**

This is a debit balance (operating) account maintained for (36X8132,
36X8455, 36X4010, and 36X8150) to show amounts of interest paid from the
date of death to settlement of the death claim.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of interest scheduled  | a\. Cancellation of checks.       |
| for payment of XC cases.          |                                   |
|                                   | Contra to 8_1012.03 and/or        |
| Contra to 8_1012.03 and/or        | various offset accounts.          |
| various offset accounts.          | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.1010)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_4770.60 DELAYED SETTLEMENT INTEREST EXPENSE (XC CASES) --
OVERPAYMENTS**

This is a credit balance (operating) account maintained for (36X8132,
36X8455, 36X4010, and 38X8150) to show amounts of overpayments of
interest on death claims for which receivables have been established
during current fiscal year

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment claims  |
| end of fiscal year.               | for which receivables have been   |
|                                   | established.                      |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_1215.90 and           |
| (Corresponding FMS SGL Account #: | 8_1216.90.                        |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_4771.00 DELAYED SETTLEMENT INTEREST EXPENSE (MATURED ENDOWMENT)**

This is a debit balance (operating) account maintained for (36X8132,
36X8455, 36X4010 and 36X8150) to show amounts of interest paid from
maturity to settlement.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of interest scheduled  | a\. Cancellation of checks.       |
| for payment of matured            |                                   |
| endowments.                       | Contra to 8_1012.03 and/or        |
|                                   | various offset accounts.          |
| Contra to 8_1012.03 and/or        | (Corresponding FMS SGL Account #: |
| various offset accounts.          | 9089.1010)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+
|                                   | b\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
|                                   |                                   |
|                                   | Contra to 8_2247.00               |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**\[8 48\_\_.00 DIVIDENDS SPECIAL AND REGULAR ANNUAL-ALL OTHER (45)**

This is a debit balance (operating) account maintained for the insurance
fund to show amounts of special and regular annual dividends which were
due prior to the first calendar year preceding the current calendar
year, paid to policyholder or their beneficiaries or applied in their
behalf.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of vouchers scheduled  | a\. Cancellation of checks.       |
| for payment and/or otherwise      |                                   |
| applied.                          | Contra to 861012.03 and/or        |
|                                   | various offset accounts.          |
| Contra to 861012.00 or various    | (Corresponding FMS SGL Account #: |
| offset accounts. (Corresponding   | 9089.1010)                        |
| FMS SGL Account #: 1010.9089)     |                                   |
+-----------------------------------+-----------------------------------+
| b\. Amount of dividends places on | b\. Net debit balance closed at   |
| credit or deposit.                | end of fiscal year.               |
|                                   |                                   |
| Contra to 862032.30.              | Contra to 862247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 2404.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8 48\_\_.30 DIVIDENDS SPECIAL AND REGULAR ANNUAL-ALL OTHER
OVERPAYMENTS (46)**

This is a credit balance (operating) account maintained for the
insurance fund to show amounts of overpayments of special and regular
annual dividends which were due prior to the first calendar year
preceding the current year on policies for which liens have been
established during current year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | Credits                           |
+-----------------------------------+-----------------------------------+
| a\. Net credit balance closed at  | a\. Amount of overpaid dividends  |
| end of fiscal year.               | for which liens have been         |
|                                   | established.                      |
+-----------------------------------+-----------------------------------+
| Contra to 822247.00.              | Contra to 821271.90.              |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**\[8 48\_\_.60 DIVIDENDS SPECIAL AND REGULAR ANNUAL-ALL OTHER
OVERPAYMENTS-(XC CASES)**

This is a credit balance (operating) account maintained for the
insurance fund to show amounts of overpayments of special and regular
annual XC dividends which were due prior to the first calendar year
preceding the current calendar year on policies not in force for which
receivables have been established during the current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpaid XC         |
| end of fiscal year.               | dividends paid on policies not in |
|                                   | force and for which receivables   |
| Contra to 822247.00.              | have been established.            |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | Contra to 861215.90.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8 5000.00 ANNUAL APPORTIONMENT BUDGETARY MEMORANDUM ACCOUNT**

This is a debit balance memorandum account maintained by the
appropriation to record the annual spending limitation for revolving
funds..

**8 5001.00 UNEXPENDED APPORTIONMENT BUDGETARY MEMORANDUM ACCOUNT.**

This is a credit balance memorandum account maintained by the
appropriation to show amount of the annual spending limitation still
available for use by the fund.

**8 5002.00 EXPENDED APPORTIONMENT BUDGETARY MEMORANDUM ACCOUNT.**

This is a credit balance memorandum account maintained by the
appropriation to show amount of the annual spending limitation that has
been obligated.

**8_4771.60 DELAYED SETTLEMENT INTEREST EXPENSE (MATURED ENDOWMENTS) --
OVERPAYMENT**

This is a credit balance (operating) account maintained for (36X8132,
36X8455, 36X4010 and 36X8150) to show amounts of overpayments of
interest on matured endowments for which receivables have been
established during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of overpayment claims  |
| end of fiscal year.               | for which receivables have been   |
|                                   | established.                      |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_1215.90 and           |
| 3310.9089)                        | 8_1216.90.                        |
+-----------------------------------+-----------------------------------+

**8_6016.00 COLLECTIONS-DEPOSITED TO ACCOUNTS OF OTHER STATIONS**

This is a debit balance (interoffice) account maintained by station
number of show amounts of collections deposited to disbursing account of
other stations during current fiscal year. (Maintained by station
effecting deposit.)

+-----------------------------------+-----------------------------------+
| **Debits:**                       | **Credits:**                      |
+-----------------------------------+-----------------------------------+
| a\. Amount of collections at      | a\. Net debit balance closed at   |
| deposited to disbursing amount of | the end of the fiscal year.       |
| other stations.                   |                                   |
|                                   | Contra to 8_2247.00.              |
| Contra to 8_3569.01.              | Corresponding FMS SGL Account #:  |
|                                   | 9089.3310.                        |
+-----------------------------------+-----------------------------------+

**8_6026.00 COLLECTIONS DEPOSITED BY OTHER STATIONS**

This is a credit balance (interoffice) account maintained by station
number to show amounts of collections deposited to station\'s disbursing
account by other stations during current fiscal year. ( Maintained by
station whose disbursing account was credited with deposit.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of collections         |
| end of fiscal year.               | deposited to disbursing account   |
|                                   | by other stations.                |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_1012.01.              |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_6032.00 DISBURSING AUTHORITY ADVANCED OR WITHDRAWN BY CENTRAL
OFFICE**

This is a debit or credit balance (interoffice) account maintained by
station number to show the amounts of disbursing authority advanced or
withdrawn by Central Office. A two digit suffix is assigned to identify
each station as follows:

8_6032.01- Philadelphia.

(Corresponding FMS SGL Account #: 2404.9089)

8_6032.05- Controller.

(Corresponding FMS SGL Account #: 2404.9089)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Disbursing authority          | a\. Disbursing authority advances |
| withdrawn by Central Office.      | received at field stations.       |
|                                   |                                   |
| Contra to 8_1012.00               | Contra to 8_1012.00.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089.                        |                                   |
+-----------------------------------+-----------------------------------+
| b\. Net cumulative credit balance | b\. Net cumulative debit balance  |
| closed at end of fiscal year.     | closed at end of fiscal year.     |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_2247.00.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_6112.00 POLICY LOANS-TRANSFERRED TO OTHER STATIONS (62)**

This is a debit balance (interoffice) account maintained by station
number to show amounts of policy loans transferred to other stations
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of policy loans        | a\. Net debit balance closed at   |
| transferred to other stations.    | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_1142.00.              |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: |                                   |
| 1350.9089)                        | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_6122.00 POLICY LOANS-RECEIVED FROM OTHER STATIONS (63)**

This is a credit balance (interoffice) account maintained by station
number to show amounts of policy loans received from other stations
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of policy loans        |
|                                   | received from other stations.     |
| end of fiscal year.               |                                   |
|                                   | Contra to 8_1142.00               |
| Contra to 8_2247.00.              |                                   |
+-----------------------------------+-----------------------------------+

**8 6131.00 POLICY LIENS-TRANSFERRED TO OTHER STATIONS (64)**

This is a debit balance (interoffice) account maintained by station
number to show amounts of policy liens transferred to other stations
during the current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of policy liens        | a\. Net debit balance closed at   |
| transferred to other stations.    | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_1271.00, 8_1275.00.   | Contra to 8_2247.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 1311.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_6135.00 RECEIVABLES-TRANSFERRED TO OTHER STATIONS**

This is a debit balance (interoffice) account maintained by station
number to show amounts of receivables transferred to other stations
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receivables         | a\. Net debit balance closed at   |
| transferred to other stations.    | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_1215.00.              | Contra to 8_2247.00.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | Corresponding FMS SGL Account #:  |
| 1311.9089)                        | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_6141.00 POLICY LIENS-RECEIVED FROM OTHER STATIONS (65)**

This is a credit balance (interoffice) account maintained by station
number to show amounts of policy liens received from other stations
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of policy liens        |
| end of fiscal year.               | received from other stations.     |
|                                   |                                   |
| Contra to 8_2247.00               | Contra to 8\_ 1271.00,8 1275.00.  |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | (Corresponding FMS SGL Account #: |
| 3310.9089).                       |                                   |
|                                   | 9089.1311)                        |
+-----------------------------------+-----------------------------------+

**8_6145.00 RECEIVABLES-RECEIVED FROM OTHER STATIONS**

This is a credit balance (interoffice) account maintained by station
number to show amounts of receivables received from other stations
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of receivables         |
| end of fiscal year.               | received from other stations.     |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_1215.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_6212.00 DIVIDEND CREDITS AND DEPOSITS-TRANSFERRED TO OTHER STATIONS
(66)**

This is a credit balance (interoffice) account maintained by fund and
station number to show the amount of dividend credits and deposits
transferred to other stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of dividend credits or |
| end of fiscal year.               | deposits transferred to other     |
|                                   | stations.                         |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_2032.00.              |
| 3310.9089)                        | (Corresponding FMS SGL Account #: |
|                                   | 9089.2404)                        |
+-----------------------------------+-----------------------------------+

**8_6213.00 UNASSOCIATED COLLECTIONS-TRANSFERRED TO OTHER STATIONS**

This is a credit balance (interoffice) account maintained by station
number to show amount of unassociated collections transferred to other
stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of unassociated        |
| end of fiscal year.               | collections transferred to other  |
|                                   | stations.                         |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_2065.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_6214.00 UNAPPLIED COLLECTIONS-TRANSFERRED TO OTHER STATIONS (70)**

This is a credit balance (interoffice) account maintained by fund and
station number to show the amount of unapplied collections transferred
to other stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of unapplied           |
| end of fiscal year.               | collections transferred to other  |
|                                   | stations.                         |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_2064.01.              |
|                                   |                                   |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.2323)                        |
+-----------------------------------+-----------------------------------+

**8_6215.00 UNDELIVERED CHECKS AND PAYMENTS DUE-TRANSFERRED TO OTHER
STATIONS**

This is a credit balance (interoffice) account maintained by station
number to show amount of undelivered checks payable, refunds and cash
dividends payable transferred to other stations during current fiscal
year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of undelivered checks  |
| end of fiscal year.               | payable, refunds and cash         |
|                                   | dividends payable transferred) to |
| Contra to 8_2247.00.              | other stations.                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_2025.00.              |
| 3310.9089).                       |                                   |
+-----------------------------------+-----------------------------------+

**8_6219.00 MATURED CONTRACTS PAYABLE-TRANSFERRED TO OTHER STATIONS**

This is a credit balance (interoffice) account maintained by station
number to show amount of matured contracts payable transferred to other
stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of matured contracts   |
| end of fiscal year.               | payable transferred to other      |
|                                   | stations.                         |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_2063.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   |                                   |
|                                   | 9089.2116)                        |
+-----------------------------------+-----------------------------------+

**8_6222.00 DIVIDEND CREDITS AND DEPOSITS RECEIVED FROM OTHER STATIONS
(67)**

This is a debit balance (interoffice) account maintained by fund and
station number to show amounts of dividend credits and deposits received
from other stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of dividend credits    | a\. Net debit balance closed at   |
| and deposits received from other  | end of fiscal year.               |
| stations.                         |                                   |
|                                   | Contra to 8_2247.00.              |
| Contra to 8_2032.00.              |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: |                                   |
| 2404.9089)                        | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_6223.00 UNASSOCIATED COLLECTIONS-RECEIVED FROM OTHER STATIONS**

This is a debit balance (interoffice) account maintained by station
number to show amount of unassociated collections received from other
stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of unassociated        | a\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
| collections received from other   |                                   |
| stations.                         | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
| Contra to 8_2065.00.              |                                   |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_6224.00 UNAPPLIED COLLECTIONS-RECEIVED FROM OTHER STATIONS (71)**

This is a debit balance (interoffice) account maintained by station
number to show amount of unapplied collections received from other
stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of unapplied           | a\. Net debit balance closed at   |
| collections received from other   | end of fiscal year.               |
| stations.                         |                                   |
|                                   | Contra to 8_2247.00.              |
| Contra to 8_2064.01.              |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.3310)                        |
| 2323.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_6225.00 UNDELIVERED CHECKS AND PAYMENTS DUE-RECEIVED FROM OTHER
STATIONS**

This is a debit balance (interoffice) account maintained by station
number to show amounts of undelivered checks payable, refunds and cash
dividends payable received from other stations during current fiscal
year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of undelivered checks  | a\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
| payable, refunds and cash         |                                   |
| dividends payable received from   | Contra to 8_2247.00.              |
| other stations.                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
| Contra to 8_2025.00.              |                                   |
+-----------------------------------+-----------------------------------+

**8_6229.00 MATURED CONTRACTS PAYABLE-RECEIVED FROM OTHER STATIONS**

This is a debit balance (interoffice) account maintained by station
number to show amount of matured contracts payable received from other
stations.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of matured contracts   | a\. Net debit balance closed at   |
| payable received from other       | end of fiscal year.               |
| stations.                         |                                   |
|                                   | Contra to 8_2247.00.              |
| Contra to 8_2063.00.              | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
| (Corresponding FMS SGL Account #: |                                   |
| 2116.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**846311.00 ALLOCATIONS ISSUED OR RECEIVED**

This is a credit balance (Controller) or debit balance (DVB) account
maintained for the Veterans Insurance and Indemnities Appropriation to
show amounts of allocations issued by the Controller and received by
DVB. (Central Office only.)

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of decrease in         | a\. Amount of allocation issued   |
| allocation (Controller). Contra   | (Controller).                     |
| to 842225.00.                     |                                   |
|                                   | Contra to 842225.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.9088)                        |
+-----------------------------------+-----------------------------------+
| b\. Amount of allocation received | b\. Amount of decrease in         |
| (DVB).                            | allocation (DVB).                 |
|                                   |                                   |
| Contra to 842226.00.              | Contra to 842226.00.              |
+-----------------------------------+-----------------------------------+
| c\. Net cumulative credit balance | c\. Net cumulative debit balance  |
| closed at end of fiscal year      | closed at end of fiscal year      |
| (Controller).                     | (DVB).                            |
|                                   |                                   |
| Contra to 842247.00.              | Contra to 842247.00.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_6413.00 MISCELLANEOUS TRANSACTIONS CONTROL-TRANSFERRED TO OTHER
STATIONS**

This is a debit or credit balance (interoffice) account maintained by
station number to show amounts of miscellaneous transactions transferred
to other stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of debit balance       | a\. Amount of credit balance      |
| miscellaneous transactions        |                                   |
|                                   | miscellaneous transactions        |
| control transferred to other      | control transferred to other      |
| stations                          |                                   |
|                                   | stations.                         |
| Contra to 8_3571.00.              |                                   |
|                                   | Contra to 8_3571.00               |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.5501)                        |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  | b\. Net debit balance closed at   |
| end of fiscal year.               | end of fiscal year                |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_6414.00 CREDITS FOR RECEIVABLES ESTABLISHED AT REGIONAL OFFICES
TRANSFERRED TO INSURANCE OFFICES**

This is a credit balance (interoffice) account maintained by station
number to show amounts of credits contra to receivables established at
regional offices to cover overpayments of policy benefits, including
overpayments arising through failure to deduct policy indebtedness from
policy at maturity, transferred to insurance offices during current
fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of credits for         |
| end of fiscal year.               | receivables established at        |
|                                   | regional offices and              |
| Contra to 8_2247.00.              |                                   |
|                                   | transferred to offices.           |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | Contra to 8_1215.90               |
+-----------------------------------+-----------------------------------+

**8_6415.00 COLLECTION CREDITS TRANSFERRED TO OTHER STATIONS**

This is a credit balance (interoffice) account maintained to show the
amounts of collection credits transferred to other stations during
current fiscal year. The following analytical accounts will be used to
identify the stations receiving the collection credits:

8_6415.01- Philadelphia, VA center.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of collection credits  |
| end of fiscal year.               | transferred to other stations.    |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_3569.01.              |
+-----------------------------------+-----------------------------------+

**8_6416.00 CHARGES FOR DISBURSEMENTS AT REGIONAL OFFICES TRANSFERRED TO
INSURANCE OFFICES**

This is a debit balance (interoffice) account maintained by station
number to show amounts of charges for disbursements of initial, amended,
and contingent awards processed at regional offices and transferred to
the insurance office having possession of insurance records during
current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net amount of disbursement    | a\. Net debit balance closed at   |
| made at regional office and       | end of fiscal year.               |
| transferred to insurance.         |                                   |
|                                   | Contra to 8_2247.00.              |
| Contra to 8_1012.03.              |                                   |
|                                   | (Corresponding FMS SGL Account #: |
| (Corresponding FMS SGL Account #: | 9089.3310)                        |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_6418.00 UNDISTRIBUTED INSURANCE DISBURSEMENTS-TRANSFERRED TO OTHER
STATIONS**

This is a debit balance (interoffice) account maintained by station
number to show amount of undistributed insurance disbursements
transferred to other stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of undistributed       | a\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
| disbursements transferred to      |                                   |
| other stations.                   | Contra to 8_2247.00.              |
|                                   |                                   |
| Contra to 8_4669.00.              | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310).                       |
+-----------------------------------+-----------------------------------+

**8_6419.00 FACE AMOUNT TRANSFERS-TRANSFERRED TO OTHER STATIONS (68)**

This is a credit balance (interoffice) account maintained by station
number to show amount of face amounts transferred to other stations at
the time insurance records are transferred during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of face amount         |
| end of fiscal year.               | transferred to other stations.    |
|                                   |                                   |
| Contra to 8_4639.00.              | Contra to 8_4639.00.              |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 6152.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_6423.00 MISCELLANEOUS TRANSACTION CONTROL-RECEIVED FROM OTHER
STATIONS**

This is a debit or credit balance (interoffice) account maintained by
station number to show amounts of miscellaneous transactions received
from other stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of credit balance      | a\. Amount of debit balance       |
|                                   | miscellaneous transactions        |
| miscellaneous transactions        | control received from other       |
|                                   | stations.                         |
| control received from other       |                                   |
|                                   | Contra to 8_3571.00.              |
| stations.                         |                                   |
|                                   |                                   |
| Contra to 8_3571.00               |                                   |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  | b\. Net debit balance closed at   |
| end of fiscal year.               | end of fiscal year                |
|                                   |                                   |
| Contra to 8_2247.00.              | Contra to 8_2247.00.              |
|                                   | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
+-----------------------------------+-----------------------------------+

**8_6424.00 CREDITS RECEIVED AT INSURANCE OFFICES FOR RECEIVABLES
ESTABLISHED AT REGIONAL OFFICES**

This is a debit balance (interoffice) account maintained by station
number to show amounts of credits contra to receivables established to
cover overpayments of policy benefits, including overpayments arising
through failure to deduct policy indebtedness from policy at maturity,
transferred from regional office during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receivables         | a\. Net debit balance closed at   |
| established at regional offices   | end of fiscal year.               |
| and transferred to insurance      |                                   |
|                                   | Contra to 8_2247.00.              |
| offices.                          | (Corresponding FMS SGL Account #: |
|                                   | 9089.3310)                        |
| Contra to appropriate ADA (.6)    |                                   |
| and/or various offset accounts.   |                                   |
+-----------------------------------+-----------------------------------+

**8_6425.00 COLLECTION CREDITS RECEIVED FROM OTHER STATIONS**

This is a debit balance (interoffice) account maintained to show amounts
of credits for collections received from other stations during current
fiscal year. The following analytical accounts will be maintained to
identify the stations transferring the credits:

8_6425.01- Philadelphia, VA center.

8_6425.02- St, Paul, VA center.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of collection credits  | a\. Net debit balance closed at   |
| received from other stations.     | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_3569.01, 8_1215.20,   | Contra to 8_2247.00.              |
| 8_4225.20, 8_4252.20.             |                                   |
+-----------------------------------+-----------------------------------+

**8_6426.00 CHARGES FOR DISBURSEMENTS RECEIVED FROM REGIONAL OFFICES**

This is a credit balance (interoffice) account maintained by station
number to show amounts of charges for disbursements of initial, amended,
and contingent awards received from regional offices during current
fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of disbursement        |
| end of fiscal year.               | charges received from regional    |
|                                   | offices.                          |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to ADA and/or various      |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        | offset accounts.                  |
+-----------------------------------+-----------------------------------+

**8_6428.00 UNDISTRIBUTED INSURANCE DISBURSEMENTS-RECEIVED FROM OTHER
STATIONS**

This is a credit balance (interoffice) account maintained by station
number to show amount of undistributed insurance disbursements received
from other stations during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of undistributed       |
| end of a fiscal year.             | insurance disbursements received  |
|                                   | from other stations.              |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_4669.00.              |
+-----------------------------------+-----------------------------------+

**8_6429.00 FACE AMOUNT TRANSFERS-RECEIVED FROM OTHER STATIONS (69)**

This is a debit balance (interoffice) account maintained by station
number to show amount of face amount transfers received from other
stations at the time insurance records are transferred during current
fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of face amount         | a\. Net debit balance closed at   |
|                                   | end of fiscal year.               |
| transfers received from other     |                                   |
| stations.                         | Contra to 8_4639.00.              |
|                                   |                                   |
| Contra to 8_4639.00.              | (Corresponding FMS SGL Account #: |
|                                   | 6152.9089)                        |
+-----------------------------------+-----------------------------------+

**8_6452.00 FACE AMOUNT-UNPAID MATURED CONTRACTS-TRANSFERRED TO OTHER
STATIONS**

This is a debit balance (interoffice) account maintained by station
number to show the face amount of unpaid matured contracts transferred
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of unpaid matured      | a\. Net debit balance closed at   |
| contracts transferred.            | end of fiscal year.               |
|                                   |                                   |
| Contra to 8_4639.00.              | Contra to 8_2247.00.              |
+-----------------------------------+-----------------------------------+

**8_6462.00 FACE AMOUNT-UNPAID MATURED CONTRACTS-RECEIVED FROM OTHER
STATIONS**

This is a credit balance (interoffice) account maintained by station
number to show the face amount of unpaid matured contracts received
during current fiscal year.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Amount of unpaid matured      |
| end of fiscal year.               | contracts received from other     |
|                                   | stations.                         |
| Contra to 8_2247.00.              |                                   |
|                                   | Contra to 8_4639.00.              |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_7111.00 UNDEPOSITED COLLECTIONS WITHHELD FOR NSLI FUND**

This is a credit balance (statistical) account in which all amounts
withheld from insurance funds and appropriation in collection of NSLI
fund receipts and repayments are accumulated pending transfer. The
second digit in the account number will identify the insurance fund or
appropriation from which the withholding is made.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receipts or         | a\. Amount of receipts or         |
| repayments transferred to the     | repayments withheld from payments |
| insurance fund for which          | charged to insurance funds or     |
| collection was made.              | appropriations.                   |
|                                   |                                   |
| Contra to 8_1012.03               | Contra to ADA.                    |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089).                       |                                   |
+-----------------------------------+-----------------------------------+

**8_7112.00 UNDEPOSITED COLLECTIONS WITHHELD FOR VETERANS SPECIAL LIFE
INSURANCE FUND**

This is a credit balance (statistical) account in which all amounts
withheld from insurance funds and appropriation in collection of
Veterans Special life Insurance Fund receipts and repayments are
accumulated pending transfer. The second digit in the account number
will identify the insurance fund or appropriation from which the
withholding is made.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receipts or         | a\. Amount of receipts or         |
| repayments transferred to the     | repayments withheld from payments |
| insurance fund for which          | charged to insurance funds or     |
| collection was made.              | appropriations.                   |
|                                   |                                   |
| Contra to 8\_ 1012.03.            | Contra to ADA.                    |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_7113.00 UNDEPOSITED COLLECTIONS WITHHELD FOR SERVICE-DISABLED
VETERANS INSURANCE FUND**

This is a credit balance (statistical) account in which all amounts
withheld from insurance funds and appropriation in collection of
Service-Disabled Veterans Insurance Fund receipts and repayments are
accumulated pending transfer. The second digit in the account number
will identify the insurance fund or appropriation from which the
withholding is made.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receipts or         | a\. Amount of receipts or         |
| repayments transferred to the     | repayments withheld from payments |
| insurance fund for which          | charged to insurance funds or     |
| collection was made.              | appropriations.                   |
|                                   |                                   |
| Contra to 8\_ 1012.03.            | Contra to ADA.                    |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_7114.00 UNDEPOSITED COLLECTIONS WITHHELD FOR I&I APPROPRIATION**

This is a credit balance (statistical) account in which all amounts
withheld from insurance funds in collection of I&I appropriation
receipts and repayments are accumulated pending transfer. The second
digit in the account number will identify the insurance fund from which
the withholding is made.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receipts or         | a\. Amount of receipts or         |
| repayments transferred to the     | repayments withheld from payments |
| insurance fund for which          | charged to insurance funds or     |
| collection was made.              | appropriations.                   |
|                                   |                                   |
| Contra to 8\_ 1012.03.            | Contra to ADA.                    |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_7115.00 UNDEPOSITED COLLECTIONS WITHHELD FOR USGLI FUND**

This is a credit balance (statistical) account in which all amounts
withheld from insurance funds and appropriation in collection of USGLI
fund receipts and repayments are accumulated pending transfer. The
second digit in the account number will identify the insurance fund or
appropriation from which the withholding is made.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receipts or         | a\. Amount of receipts or         |
|                                   | repayments withheld from payments |
| repayments transferred to         | charged to insurance funds or     |
| insurance fund for which          | appropriations.                   |
| collection was made.              |                                   |
|                                   | Contra to ADA.                    |
| Contra to 8\_ 1012.03.            |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_7116.00 UNDEPOSITED COLLECTIONS WITHHELD-ALL OTHER**

This is a credit balance (statistical) account in which all amounts
withheld from insurance funds and appropriation in collection of other
than insurance receipts ant repayments are accumulated pending transfer.
The second digit in the account number will identify the insurance fund
or appropriation from which the withholding is made.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receipts or         | a\. Amount of receipts or         |
|                                   | repayments withheld from payments |
| repayments transferred to the     | charged to insurance funds or     |
| fund or appropriation for which   | appropriations.                   |
| collection was made.              |                                   |
|                                   | Contra to ADA.                    |
| Contra to 8\_ 1012.03.            |                                   |
+-----------------------------------+-----------------------------------+

**8_7127.00 UNDEPOSITED COLLECTIONS WITHHELD FOR VRI FUND (1)**

This is a credit balance (statistical) account in which all amounts
withheld from insurance funds and appropriation in collection of
veterans service-disabled standard insurance receipts and repayments are
accumulated pending transfer. The second digit in the account number
will identify the insurance fund or appropriation from which the
withholding is made.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receipts or         | a\. Amount of receipts or         |
|                                   | repayments withheld from payments |
| repayments transferred to         | charged to insurance funds or     |
| insurance fund for which          | appropriations.                   |
| collection was made.              |                                   |
|                                   | Contra to ADA.                    |
| Contra to 8\_ 1012.03.            |                                   |
| Corresponding FMS SGL Account #:  |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_7128.00 UNDEPOSITED COLLECTIONS WITHHELD FOR VRI FUND (JR)**

This is a credit balance (statistical) account in which all amounts
withheld from insurance funds and appropriation in collection of
veterans service-disabled rated insurance receipts and repayments are
accumulated pending transfer. The second digit in the account number
will identify the insurance fund or appropriation from which the
withholding is made.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amounts of receipts or        | a\. Amount of receipts or         |
|                                   | repayments withheld from payments |
| repayments transferred to the     | charged to insurance funds or     |
| insurance fund for which          | appropriation.                    |
| collection was made.              |                                   |
|                                   | Contra to ADA.                    |
| Contra to 8_1012.03               |                                   |
+-----------------------------------+-----------------------------------+

**8_7129.00 UNDEPOSITED COLLECTIONS WITHHELD FOR VRI FUND (JS)**

This is a credit balance (statistical) account in which all amounts
withheld from insurance funds and appropriation in collection of
veterans non-service disabled insurance receipts and repayments are
accumulated pending transfer. The second digit in the account number
will identify the insurance fund or appropriation from which the
withholding is made.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of receipts or         | a\. Amount of receipts or         |
| repayments transferred to the     | repayments withheld from payments |
| insurance fund for which          | charged to insurance fund or      |
| collection was made.              | appropriation.                    |
|                                   |                                   |
| Contra to 8\_ 1012.03.            | Contra to ADA                     |
| (Corresponding FMS SGL Account #: |                                   |
| 1010.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**857851.00 CONSIDERATION FOR SUPPLEMENTARY CONTRACTS-PERMANENT AND
TOTAL DISABILITY BENEFITS**

This is a credit balance (statistical) account maintained for the USGLI
fund only to show amounts available for settlement of permanent and
total disability installment payments after deduction of policy
indebtedness from face value of policies.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount available for          |
|                                   | settlement of P&T policy claims   |
| Contra to 854651.00 and/or        | after deduction of any policy     |
| various offset accounts.          |                                   |
|                                   | indebtedness from face value.     |
|                                   |                                   |
|                                   | Contra to 854651.00 and/or        |
|                                   | various offset accounts.          |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  | b\. Face amount of P&T benefits   |
| end of fiscal year.               |                                   |
|                                   | held in abeyance for which        |
| Contra to 842247.00.              |                                   |
|                                   | payments are resumed.             |
|                                   |                                   |
|                                   | Contra to 852083.00.              |
+-----------------------------------+-----------------------------------+

**857851.20 CONSIDERATION FOR SUPPLEMENTARY CONTRACTS-PERMANENT AND
TOTAL DISABILITY BENEFITS-CASH COLLECTIONS**

This is a credit balance (analytical statistical) account maintained for
the USGLI fund only to show amounts of cash returned from I&I
appropriation and general fund for sections 304, 305, and 306 lien
principal and lien interest revived upon termination of permanent and
total disability award.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Net credit balance closed at  | a\. Deposit of cash returned from |
| end of fiscal year.               | I&I appropriation to cover amount |
|                                   | of lien principal received.       |
| Contra to 852247.00.              |                                   |
|                                   | Contra to 851012.03.              |
+-----------------------------------+-----------------------------------+
|                                   | b\. Deposit of cash returned      |
|                                   |                                   |
|                                   | from General Fund of Treasury     |
|                                   |                                   |
|                                   | to cover amount of lien           |
|                                   |                                   |
|                                   | interest revived.                 |
|                                   |                                   |
|                                   | Contra to 851012.03               |
+-----------------------------------+-----------------------------------+

**8_7852.00 CONSIDERATION FOR SUPPLEMENTARY CONTRACTS-CONTRACT
INSURANCE**

This is a credit balance (statistical) account maintained by fund to
show amounts available for settlement of death claims for installment
payments of contract insurance after deduction of policy indebtedness
from face value of policies.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount available for          |
|                                   | settlement of policies matured by |
| Contra to 8_4652.00(Corresponding | death after deduction of          |
| FMS SGL Account #: 6152.9089)     |                                   |
|                                   | policy indebtedness from face     |
| and/or various offset accounts.   | value.                            |
|                                   |                                   |
|                                   | Contra to 8_4652.00 and various   |
|                                   | offset accounts.                  |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
|                                   |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_7853.00 CONSIDERATION FOR SUPPLEMENTARY CONTRACTS-GRATUITOUS
INSURANCE**

This is a credit balance (statistical) account maintained by fund to
show amounts available for settlement of claims for installment payments
of gratuitous insurance.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount available for          |
|                                   | settlement of gratuitous          |
| Contra to 8_4653.00.              | insurance policy matured by       |
|                                   | death.                            |
|                                   |                                   |
|                                   | Contra to 8_4653.00.              |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
+-----------------------------------+-----------------------------------+

**8_7854.00 CONSIDERATION FOR SUPPLEMENTARY CONTRACTS-MATURED
ENDOWMENTS**

This is a credit balance (statistical) account maintained by fund to
show amounts available for settlement of matured endowments after
deduction of policy indebtedness from face value of policies.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount available for          |
|                                   | settlement of matured endowment   |
| Contra to 8_4654.00 and/or        | claims after deduction of         |
| various offset accounts.          |                                   |
| (Corresponding FMS SGL Account #: | indebtedness from face value.     |
| 6127.9089)                        |                                   |
|                                   | Contra to 8_4654.00 and/or        |
|                                   | various offset accounts.          |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_7857.00 RECONCILIATION CONTROL ACCOUNT**

This is a debit or credit balance (holding) account maintained to show
the amount of accounting transactions processed by the ADP system which
is held in a pending status until adjusted. This account must be
adjusted prior to the final processing run of the station trial balance
each month. This account will not appear on the consolidated trial
balance.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Amount of credit balance      | a\. Amount of debit balance       |
| adjustment.                       | adjustment.                       |
|                                   |                                   |
| Contra to various general ledger  | Contra to various general ledger  |
| accounts being adjusted.          | accounts being adjusted.          |
+-----------------------------------+-----------------------------------+

**8_7858.00 CONSIDERATION FOR SUPPLEMENTARY CONTRACTS-CASH SURRENDERS**

This is a credit balance (statistical) account maintained by fund and
appropriation to show amounts available for settlement of claims for
cash surrender installment payments after deduction of indebtedness from
reserve value of policies.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount available for          |
|                                   | settlement of cash surrender      |
| Contra to 8_4658.00 and/or        |                                   |
| various offset accounts.          | claims after deduction of         |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | indebtedness from reserve value.  |
| 6158.9089)                        |                                   |
|                                   | Contra to 8_4658.00 and/or        |
|                                   |                                   |
|                                   | various offset accounts.          |
+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00.              |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
+-----------------------------------+-----------------------------------+

**8_7859.00 CONSIDERATION FOR SUPPLEMENTARY CONTRACTS-PAID-UP ADDITION**

This is a credit balance (statistical) account maintained for the
NSLI\[,\] VSLI\[,\] and \[VRI\] funds to show amounts available for
settlement of death claims for installment payments (of paid-up
addition) after deduction of policy indebtedness from face value of
policies.

+-----------------------------------+-----------------------------------+
| **Debits**                        | **Credits**                       |
|                                   |                                   |
| a\. Cancellation of checks.       | a\. Amount available for          |
|                                   | settlement of policies matured by |
| Contra to 8_4659.00 and/or        | death after deduction of policy   |
| various offset accounts.          | indebtedness from face value.     |
|                                   |                                   |
| (Corresponding FMS SGL Account #: | Contra to 8_4659.00 and/or        |
| 6127.9089)                        | various offset accounts.          |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| b\. Net credit balance closed at  |                                   |
| end of fiscal year.               |                                   |
|                                   |                                   |
| Contra to 8_2247.00               |                                   |
|                                   |                                   |
| (Corresponding FMS SGL Account #: |                                   |
| 3310.9089)                        |                                   |
|                                   |                                   |
| []{.mark}                         |                                   |
+-----------------------------------+-----------------------------------+

[^1]: Note: A monthly net change file from MSA/GEAC GL is transferred to
    the AMIS subsystem (Automated Management Information System). AMIS
    reports are used by the Actuarial Staff in Philadelphia and VA
    Central Office in Washington, D.C.

[^2]: