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Subject:  ACCOUNTING ENTRIES AND TRANSACTION CODES


4-40-10   Purpose
     20   Background
     30   Transactions and Transaction Codes
     40   Standard Accounting Entries
     50   Nonstandard Accounting Entries


4-40-10   PURPOSE

One of the standard data elements in HHS accounting systems is the
Transaction Code (TC).  It is the key to the way each       accounting
action is recorded in the General Ledger and in other subsidiary
files, records, and reports.  This chapter describes the standard
accounting entries used in HHS accounting systems.

4-40-20   BACKGROUND

There are two generally accepted methods of entering data into
automated accounting systems, the single entry and the double entry. 
The double entry is the traditional method in which the debit and
credit entries are input separately into the system.   A single input
record may be used, but the record would contain data for each debit
account and credit account.  The single entry method is one in which
the debit and credit entries are derived from data entered once in a
record.  HHS accounting systems uses the single entry method to reduce
the input volume and to lessen the work of the accounting technician. 
Work is further reduced by special programming and computer tables. 
The technician enters a TC with a single dollar amount, but does not
select or enter the general ledger debit and credit account numbers. 
The computer program, using each unique TC together with other data
elements in the record, selects the proper general ledger         ac-

counts and posts the single dollar amount to each debit and  credit
entry.  Under this method a compound entry cannot be made; a single
dollar amount for a debit account cannot be broken into multiple
credit entries.  The amount for each credit account must be entered
separately with the same amount posted to the contra debit account.

4-40-30   TRANSACTIONS AND TRANSACTION CODES

Standardized accounting entries (transactions) have been developed
according to the type of transaction.  Each transaction has a unique
title and description.  Each transaction defines all the possible .
combinations of debit and credit general ledger accounts.  This
includes the proprietary and budgetary accounts and titles, and the
operating accounts and titles for revenue, expense, gain, and loss. 
For instance, TC 050 is entitled "Obligations" and is used to
establish an obligation record and entries and, in some cases, to
cancel a previously recorded commitment.  For this TC there are
multiple sets of accounting actions (debit and credit entries) that
can be taken depending upon the data elements that appear in the
single input record.  Each accounting entry in a TC is referenced to a
range of data elements and codes stored internally, which are derived
from the transaction's Common Account Number (CAN), and to the object
class and other data elements taken from the input record.  The TC and
these data elements identify the action to a set, or sets, of general
ledger account debits and credits, all of which are maintained in a
computer table.  As the single entry is input into the system, the
computer recognizes the TC and calls in the data from the table and
the input record to process that particular TC.  Using the full range
of data elements defined for the TC, the correct debit and credit
general ledger accounts are selected and the appropriate accounting
entries are recorded.  General ledger accounts are posted directly
from the input transactions; they are not derived from summary totals
of other files.  Likewise, subsidiary files are posted directly from
the input transactions.

4-40-40   STANDARD ACCOUNTING ENTRIES

Exhibit 4-40-A is an Accounting Transaction Index of the TCs showing
the transaction  number and the description of the transaction action. 
Specific number ranges of TCs have been established by function.  

An example of an actual accounting entry is displayed in Exhibit    
4-40-B.  Because of its size, the complete TC Listing is published as
a separate document entitled "HHS Transaction Codes."  Until this
listing is made available to OPDIVs through the HHS  Office of Finance
Home Page on the "Internet" or through access to the SGL/TC
Documentation Database System, it will be made available in hard copy
format upon request to the Office of Financial Policy (OFP), OS.

OPDIV accounting systems will not modify the standard TCs without
Departmental approval.  Unique requirements should be brought to OFP's
attention, so that new or modified TCs may be designed and added to
the TC Listing.

.
4-40-50   NONSTANDARD ACCOUNTING ENTRIES

When a standard accounting entry will not accommodate the data to be
entered into the system, transaction code TC 399 will be used.  A TC
399 action will be entered in the traditional method; however, there
is no special programming that will accomplish the multiple postings.  
The single dollar amount is entered, but the appropriate general
ledger debit and credit accounts must also be entered in the
transaction record.  

OPDIVs may enter a TC 399 when a standard transaction code does not
meet the requirements; however, TC 399 entries should be prudently
used.  Each accounting system should require the approval of the
Director of Accounting and Finance before entering unique or adjusting
data by a TC 399.  Other than one-time journal entries should be
submitted to the Office of Financial Policy, OS for inclusion in the
HHS TC Table.



.              RECEIPT OF AUTHORITY AND APPORTIONMENT

     001  WARRANT RECEIVED OR TRUST FUND DRAW DOWNS BY NON-EXP TRANSFER.

     002  APPROPRIATIONS ANTICIPATED TO BE MADE AVAILABLE (INCLUDES
     INDEFINITE AND RELATED TRANSFERS)

     003  APPROPRIATION-ANTICIPATED-REALIZED (INDEFINITE AUTHORIZATION)

     004  TRUST FUNDS DRAW DOWN BY EXPENDITURE TRANSFER

     005  RECORD ANTICIPATED RESOURCES AS AVAILABLE

     006  ESTIMATED ANTICIPATED REIMBURSEMENTS

     007  APPORTIONMENT - CATEGORY A & B

     008  RECORD ESTIMATED DEBT REPAYMENTS (PRINCIPAL) DUE THIS FISCAL YEAR

     009  BUDGETARY AUTHORITY WITHHELD FROM APPORTIONMENT BY OMB  

     00A  APPROPRIATION ENACTED TO ELIMINATE PRIOR YEAR DEFICIENCY

     00B  APPROPRIATION AND FUND AUTHORITY ENACTED (OTHER THAN REVOLVING
     FUNDS)

     00C  CAPITAL APPROPRIATED FOR REVOLVING FUNDS - SUBJECT TO
     APPORTIONMENT

     00D  DEFINITE BORROWING AUTHORITY

     00E  ESTIMATED RECOVERIES OF PRIOR YEAR OBLIGATIONS

     00F  ACCOMPLISHED NON-EXPENDITURE TRANSFERS TO (TRANSFERRING) AND FROM
     (RECEIVING) CURRENT FY APPROPRIATION

     00G  ACCOMPLISHED NON-EXPENDITURE TRANSFERS TO (TRANSFERRING) AND FROM
     (RECEIVING) PRIOR FY APPROPRIATION

     00H  BUDGETARY RESOURCES WITHHELD BY SPECIFIC STATUTORY RESTRICTIONS

     00J  BUDGETARY RESOURCES WITHHELD PENDING RESCISSION BY CONGRESS

     00K  BUDGETARY RESOURCES RESCINDED BY CONGRESS

     00L  BUDGETARY RESOURCES RESCINDED BY CONGRESS PRIOR-YEAR

     00M  ANTICIPATED NON-EXPENDITURE TRANSFER TO (TRANSFERRING) AND FROM
     (RECEIVING) CURRENT FY APPROPRIATION

     00N  ANTICIPATED NON-EXPENDITURE TRANSFER TO (TRANSFERRING) AND FROM
     (RECEIVING) PRIOR FY APPROPRIATION

     00P  COLLECTIONS OF MISCELLANEOUS REVENUE; ALSO DONATED REVENUE
     AVAILABLE TO SPECIAL AND TRUST FUNDS 

     00Q  TO RECORD AUTHORITY TEMPORARILY UNAVAILABLE PURSUANT TO PUBLIC
     LAW

     00R  APPROPRIATION AUTHORIZATION NOT REQUIRING APPORTIONMENT

     00S  RECLASSIFICATION OF UNOBLIGATED BALANCES BROUGHT FORWARD AND FOR
     EXCESS OF BUDGETARY RESOURCES REALIZED OVER AMOUNTS ESTIMATED AND
     APPORTIONED NOT IN EXCESS OF $200,000 OR 1% OF ESTIMATED BUDGE-
     TARY RESOURCES WHICH-EVER IS LOWER IS AUTOMATICALLY APPORTIONED   
            
     00T  RECLASSIFICATION OF EXCESS OF BUDGETARY RESOURCES REALIZED OVER
     AMOUNTS ESTIMATED AND APPORTIONED IN EXCESS OF 200,000 OR 1% OF
     TOTAL BUDGETARY RESOURCES, WHICHEVER IS LOWER

     00U  APPORTIONMENT OF ANTICIPATED RECOVERIES OF PRIOR-YEAR OBLIGATION
     AS UNAVAILABLE UNTIL REALIZED

     00V  RECORD OTHER NEW BUDGET AUTHORITY ENACTED (INCLUDES TRUST FUNDS)

     00W  APPROPRIATION ENACTED TO LIQUIDATE DEBT

     00X  TRANSFER OF ALLOCATION TRANSFER AUTHORITY BASED UPON CASH NEEDS
     OF RECEIVING AGENCY

     00Y  RECEIPT OF ALLOCATION TRANSFER AUTHORITY BASED UPON CASH NEEDS OF
     THE RECEIVING AGENCY

     00Z  ANTICIPATED ALLOCATION TRANSFER VIA INTERAGENCY AGREEMENT (IAG)

     0AA  ANTICIPATED ALLOCATION TRANSFER ON AN INTERAGENCY AGREEMENT (IAG)
     FROM TRANSFERRING AGENCY

     011  ACTUAL ALLOCATION TRANSFER VIA INTERAGENCY AGREEMENT (IAG)

     012  ESTABLISHMENT OF ANTICIPATED FUNDING UNDER CONSOLIDATED WORKING
     FUNDS PENDING TRANSFER OF FUNDS (SPECIFIC AGREEMENTS)

     013  AVAILABILITY OF APPORTIONMENT AT BEGINNING OF QUARTER

     014  INITIAL CAPITALIZATION OF FUNDS APPROPRIATED FOR WORKING
     CAPITAL/REVOLVING FUNDS                    

     016  TRANSFER OF UNOBLIGATED BALANCES, OTHER THAN CURRENT YEAR
     AUTHORIZATIONS, BETWEEN APPROPRIATIONS OR OTHER AGENCIES
     (TRANSFERS IN) REAPPROPRIATIONS

     017  TRANSFER OF GROSS UNDELIVERED UNPAID OBLIGATIONS BETWEEN
     APPROPRIATIONS OR TO OTHER AGENCIES (TRANSFERS IN)

     018  TRANSFER OF GROSS DELIVERED UNPAID OBLIGATIONS BETWEEN
     APPROPRIATIONS OR TO OTHER AGENCIES (TRANSFERS IN)

     019  TRANSFERS OF GROSS RECEIVABLE BETWEEN APPROPRIATIONS OR BETWEEN
     OTHER AGENCIES (TRANSFERS IN)

     020  INDEFINITE BORROWING AUTHORITY

     021  ALLOCATION TRANSFER FUNDS TRANSMITTED TO RECEIVING AGENCY - 
     BASED ON CASH NEEDS

     022  ALLOCATION TRANSFER FUNDS RECEIVED FROM TRANFERRING AGENCY - 
     BASED ON CASH NEEDS

     02A  EXERCISE BORROWING AUTHORITY FROM TREASURY (PUBLIC DEBT) AND
     FEDERAL FINANCING BANK (AGENCY DEBT)

     023  ESTABLISHMENT OF RECEIVABLE/PAYABLE UNDER CONSOLIDATED WORKING
     FUNDS WHEN AGREEMENT IS NOT FULLY FUNDED (IGA) 

                       ALLOTMENT/ALLOWANCE

     024  TO DEFER AVAILABILITY OF OBLIGATIONAL AUTHORITY 

     030  TO ISSUE ALLOTMENTS FROM THE APPORTIONMENT

     031  TO ISSUE ALLOWANCES FROM THE ALLOTMENT

     032  TO ISSUE ALLOTMENTS FOR FUNDS NOT REQUIRED TO BE APPORTIONED

     037  OBLIGATION PLAN

               COMMITMENTS/OBLIGATION/CANCELLATIONS

     040  COMMITMENTS - TEST FOR AVAILABILITY OF FUNDS

     041  COMMITMENTS - NO TEST FOR AVAILABILITY OF FUNDS

     050  OBLIGATIONS AND NO DECOMMITMENT OR SIMULTANEOUS FULL DECOMMITMENT
     (EXCLUSIVE OF PERSONAL SERVICE COSTS) -WITH TEST FOR AVAILABILITY
     OF FUNDS

     051  OBLIGATIONS - NO TEST FOR AVAILABILITY OF FUNDS

     052  ESTIMATED OBLIGATIONS AND ACCRUED (PROJECTION) UNPAID PERSONAL
     SERVICES COSTS AND RELATED BENEFITS

     053  OBLIGATIONS (WITH SOME ACCRUALS) AND PARTIAL DECOMMITMENT IN THE
     SAME AMOUNT AS THE OBLIGATION

     055  CANCELLATION OF UNEXPENDED OBLIGATION/UNDELIVERED ORDERS IN
     EXPIRED ACCOUNTS

     056  OBLIGATIONAL ADJUSTMENTS RELATED TO CANCELED ACCOUNTS (FUNDED
     FROM CURRENT FISCAL YEAR UNEXPIRED ACCOUNTS) 

     057  CANCELLATION OF ACCOUNTS RECEIVABLE REFUNDS AND REIMBURSEMENTS IN
     EXPIRED ACCOUNTS                 

     058  CANCELLATION OF AUDIT DISALLOWANCE RECEIVABLE (REFUND)  IN
     EXPIRED ACCOUNTS

     059  CLOSING OF FINANCIAL ASSISTANCE AWARDS (PROGRAM FUNDS - GRANTS,
     CONTRACTS, LOANS, AGREEMENTS, ETC.) FINANCED THOUGH PMS BASED
     UPON APPROVED "FINAL REPORT OF EXPENDITURE" (FROE) AT END OF
     PROJECT PERIOD OR AWARD

     05A  CANCELLATION OF ACCOUNTS PAYABLE IN EXPIRED ACCOUNTS 

     05B  CANCELLATION OF ALLOWANCE FOR LOSS ON ACCOUNTS RECEIVABLE REFUNDS 

.                             ADVANCES

     060  ADVANCES TO FEDERAL AND NON-FEDERAL ENTITIES OTHER THAN TRAVEL
     ADVANCES/EMPLOYEE EMERGENCY PAYMENTS AND ADVANCES THROUGH THE
     PAYMENT MANAGEMENT SYSTEM (PMS) (SEE 061 AND 062) 

     061  TRAVEL ADVANCES AND EMPLOYEE EMERGENCY PAYMENTS 

     062  ADVANCES TO NON-FEDERAL ENTITIES THROUGH THE PAYMENT MANAGEMENT
     SYSTEM (PMS)

     065  TO RECORD PREPAID EXPENSES (PREVIOUSLY OBLIGATED BUT NOT
     RECEIVED)

     066  CASHIER FUNDS (ESTABLISHED FROM OPDIV APPROPRIATION AND REPORTED
     UNDER PRE-FIXED (41) ACCOUNT

     067  RECORDING OF UNDEPOSITED COLLECTIONS AT END OF ACCOUNTING PERIOD

     070  RECLASSIFY OVER-ADVANCE BY PMS TO OPDIV ACCOUNTS RECEIVABLE (FOR
     COLLECTION WRITEOFF)

               ACCRUED EXPENDITURES/COSTS
                                        PARTIAL RECEIVING REPORTS
                                        FINAL RECEIVING REPORTS
                    OTHER                    

     080  ESTIMATED ACCRUALS - PARTIAL - (CONSTRUCTIVE RECEIPT UNDER
     CONTRACTS & GRANTS) (NOT FINANCED BY ADVANCE PAYMENTS)

     081  RECEIVING REPORTS - PARTIAL (FOR MATERIALS OR SERVICES ACTUALLY
     RECEIVED) - (NOT FINANCED BY ADVANCE PAYMENTS)

     082  ESTIMATED ACCRUALS (CONSTRUCTIVE RECEIPT) FOR AMOUNTS DUE AND
     PAYABLE TO CONTRACTORS/GRANTEES AT YEAR-END (ENTRY TO BE REVERSED
     AT BEGINNING OF FOLLOWING YEAR)

     089  RECEIVING REPORTS - PARTIAL - (FOR EQUIPMENT, SUPPLIES, OR
     SERVICES PROVIDED UNDER ADVANCE PAYMENTS - OTHER THAN BY LETTER
     OF CREDIT - WHICH WERE NOT SPECIFICALLY OBLIGATED OR COMMITTED

     08A  ACCRUED BULK ESTIMATE OF TRUST FUND BENEFIT -  ACCRUAL NOT
     PREVIOUSLY OBLIGATED                   

     090  RECEIVING REPORTS - PARTIAL - (FOR EQUIPMENT, SUPPLIES, OR
     SERVICES PROVIDED UNDER ADVANCE PAYMENTS - OTHER THAN BY LETTER
     OF CREDIT - WHICH WERE PREVIOUSLY  OBLIGATED)

     091  RECEIVING REPORTS - FINAL - (NOT FINANCED BY ADVANCE PAYMENTS)

     095  RECEIVING REPORTS - FINAL (FOR EQUIPMENT, SUPPLIES, OR SERVICES
     PROVIDED UNDER ADVANCE PAYMENTS - OTHER THAN LETTER OF CREDIT)

     096  ACCRUED LEAVE EARNED/LIABILITY TO PAY              

     097  TRANSFER OF LEAVE BALANCES IN (+) OR OUT (-)

     098  ESTIMATED MONTHLY ACCRUALS (CONSTRUCTIVE RECEIPTS) - FOR
     ESTIMATED UNPAID LIABILITIES OF CONTRACTOR/GRANTEES UNDER AWARDS
     FINANCED THROUGH OTHER FEDERAL AGENCIES 

     099  GRANTS MANAGEMENT FUND (MONTHLY ESTIMATED ACCRUALS) FOR ESTIMATED
     UNPAID LIABILITIES OF CONTRACTORS/GRANTEES UNDER AWARDS FINANCED
     THROUGH LETTERS OF CREDIT AND TIMING OF PAYMENTS ACTIVITIES

     09A  VALUE OF GOODS OR SERVICES ACQUIRED UNDER TRANSFER ACCOUNTS TO
     OTHER AGENCIES                         
                                                   
     102  EXERCISE OF OPTION TO PURCHASE UNDER A LEASE/PURCHASE AGREEMENT
     (CURRENT YEAR PORTION)

     109  TO RECORD FORGIVENESS (CANCELLATION) OF ACCOUNT AND LOAN
     RECEIVABLES DUE TO OPERATION OF LAW, REGULATION, STATUTE, ETC.

     10A  ACQUISITION OF ASSETS UNDER A CAPITAL LEASE

     10B  TO APPLY PERIODIC LEASE PAYMENT TO LIABILITY ESTABLISHED AT TIME
     OF ACQUISITION

     10C  UNFUNDED ACTUARIAL FECA LIABILITIES

     10D  UNFUNDED FECA "CHARGEBACKS" RECEIVED FROM DEPARTMENT OF LABOR

     10E  ACTUARIAL LIABILITY FOR THE PHS COMMISSIONED OFFICER CORPS
     RETIREMENT SYSTEM

     10F  IMPUTED COSTS/FINANCING SOURCES FOR PENSION AND OTHER BENEFITS

     10G  CONTINGENT LIABILITY FOR CLAIMS TO BE PAID BY THE TREASURY
     JUDGEMENT FUND OR FUNDED BY AN OPDIV 

     110  TO RECORD ALLOWANCE FOR LOSS ON ACCOUNTS RECEIVABLE

     111  TO RECORD ALLOWANCE FOR LOSS ON LOANS RECEIVABLE

     112  TO RECORD ALLOWANCE FOR LOSS ON ACCRUED INTEREST RECEIVABLE 

     113  TO WRITE OFF UNCOLLECTIBLE ACCOUNTS RECEIVABLE -  (NON-GOVT)      
         
     114  TO WRITE-OFF UNCOLLECTIBLE LOANS (NON-GOVERNMENT)

     118  TO WRITE-OFF UNCOLLECTIBLE ACCRUED INTEREST 

     119  AMORTIZATION OF DEFERRED CHARGES TO EXPENSE

     11A  TO RECORD ALLOWANCE FOR LOSS ON PENALTIES, FINES AND
     ADMINISTRATIVE FEES RECEIVABLE ON DELINQUENT ACCOUNTS

     11C  TO RECORD ALLOWANCE FOR LOSS ON ACQUIRED COLLATERAL (UNFUNDED)

     120  AMORTIZATION OF PREPAID EXPENSES UPON RECEIPT OF GOODS

     121  EXERCISE OF OPTION TO PURCHASE UNDER A LEASE/PURCHASE AGREEMENT
     (PRIOR YEAR EXPENSE)

     122  RECORD FINANCIAL ACCOUNTABILITY FOR PROPERTY (FEDERAL TITLE) IN
     CUSTODY OF OTHERS

     126  TO RECORD LOANS RECEIVABLE (COLLECTIONS TO BE DEPOSITED TO
     MISCELLANEOUS RECEIPTS)

     128  TO WRITE-OFF UNCOLLECTIBLE PENALTIES, FINES AND ADMINISTRATIVE
     FEES ON DELINQUENT ACCOUNTS RECEIVABLE

     129  TO WRITE-OFF UNCOLLECTIBLE PENALTIES FINES AND ADMINISTRATIVE
     FEES ON DELINQUENT LOANS RECEIVABLE

     12A  TO RECLASSIFY PORTION OF LOANS RECEIVABLE AS CURRENT RECEIVABLE

     12B  RECLASSIFY PORTION OF LOANS RECEIVABLE - GUARANTEED/ PLEDGED AS
     CURRENT RECEIVABLE      

     12C  RECLASSIFY PORTION OF LOANS RECEIVABLE - DEFAULTED AS  CURRENT
     RECEIVABLE

     12D  TRANSFER LOANS RECEIVABLE AND ACCRUED INTEREST BETWEEN MULTI-YEAR
     ACCOUNTS


                          ACCRUAL/INCOME

     130  TO RECORD REIMBURSABLE REVENUE EARNED THAT WAS FINANCED BY AN
     ADVANCE

     132  TO RECORD REIMBURSABLE REVENUE EARNED THAT WAS NOT FINANCED BY AN
     ADVANCE AND REQUIRES BILLING

     133  SALE OF SCRAP MATERIAL AND OTHER REIMBURSABLES - GENERAL/TRUST
     FUND RECEIPTS

     134  TO RECORD REIMBURSABLE REVENUE EARNED THAT WAS NOT FINANCED BY AN
     ADVANCE, BUT NOT YET READY TO BE BILLED

     135  TO DISTRIBUTE UNBILLED CHARGES TO BILLED RECEIVABLES

     136  ACCRUE IN BUDGETARY ACCOUNTS THE QUARTERLY AMOUNT OF LOAN
     REPAYMENTS DUE (1/4 OF ANNUAL EST LOAN COLLECTIONS)

     138  ACCRUAL OF INSURANCE PREMIUMS

     139  ACCRUED INTEREST EARNED ON RECEIVABLES AND LOANS

     13A  TO RECLASSIFY ACCTS RECEIVABLE AS NON-CURRENT RECEIVABLE

     13B  TO RECLASSIFY ACCOUNTS RECEIVABLE AS NON-CURRENT RECEIVABLE
     (AUDIT DISALLOWANCE)

     140  ACCRUED INTEREST EARNED ON INVESTMENTS

     142  AMORTIZATION OF DEFERRED CREDITS

     143  AMORTIZATION OF DISCOUNTS ON SECURITIES PURCHASED

     144  AMORTIZATION OF PREMIUM ON SECURITIES PURCHASED

.     145  ACCOUNTS RECEIVABLE - ADVANCES AND REIMBURSEMENTS - BILLED TO
     FEDERAL AGENCIES - FOR UNEARNED INCOME

     148  ACCRUED INTEREST, PENALTIES, FINES AND ADMINISTRATIVE FEES 
     EARNED ON DELINQUENT ACCOUNTS RECEIVABLE

     149  ACCRUED INTEREST, PENALTIES. FINES AND ADMINISTRATIVE FEES 
     EARNED ON DELINQUENT LOANS RECEIVABLE

                         DISBURSEMENTS FOR GOODS AND SERVICES
                    PARTIAL
                    FINAL
                    OTHER                          
  
     181  DISBURSEMENTS - PARTIAL - NOT PREVIOUSLY ACCRUED

     182  DISBURSEMENTS - PARTIAL - PREVIOUSLY ACCRUED

     183  DISBURSEMENTS - PAYROLLS - NOT PREVIOUSLY OBLIG OR ACCRUED

     184  DISBURSEMENTS - PARTIAL - FOR LOANS AND INVESTMENTS AND ACCRUED
     INTEREST PURCHASED ON INVESTMENTS

     185  RETURN ADVANCE WHEN COST OF REIMB ORDER IS LESS THAN ADVANCE

     186  AUDIT DISALLOWANCE OFFSET AGAINST CURRENT YEAR GRANT/CONTRACT

     189  TRAVEL ADVANCES AND EMERGENCY EMPLOYEE PAYMENTS APPLIED(NON-DISB)

     190  DISBURSEMENT - FINAL - NOT PREVIOUSLY OBLIGATED OR ACCRUED

     191  DISBURSEMENT - FINAL - NOT PREVIOUSLY ACCRUED

     192  DISBURSEMENTS - COMPLETE OR FINAL - PREVIOUSLY ACCRUED

     193  PAYMENT OF ACCRUED INTEREST PAYABLE

     194  FINAL DISBURSEMENT - FOR LOANS AND INVESTMENTS AND ACCRUED
     INTEREST PURCHASED ON INVESTMENTS

     195  REFUNDS FROM OTHER INCOME

     196  REFUND FOR RETURN OF GOODS SOLD OR SERVICES RENDERED AFTER
     RECEIPT OF PAYMENT

     198  DISBURSEMENTS - FINAL - (FOR LOST DISCOUNTS)

     199  DISBURSEMENTS - FINAL - (FOR INTEREST PENALTIES)

     19A  LOANS MADE BY NON-FEDERAL LENDERS - GUARANTEED BY HHS

     19B  REPAYMENT OF BORROWING AUTHORITY FROM TREASURY (PUBLIC DEBT) AND
     FEDERAL FINANCING BANK (AGENCY DEBT)

     19C  DISBURSEMENT OF PRIOR ACCRUAL, RECORD BENEFIT PAYMENTS MADE BY
     PAYMENT CENTERS

     19D  TO RECORD ACQUIRED COLLATERAL-PENDING POSSIBLE LOAN DEFAULT

     19E  PAYMENT TO RELEASE PRIOR LIENS ON ACQUIRED COLLATERAL

                           COLLECTIONS

     220  COLLECTIONS (CASH RECEIPTS) - ADVANCES AND REIMBURSEMENTS BILLED 

     221  COLLECTION OF INCOME - NOT ANTICIPATED (FUNDS NOT RETURNED TO
     TREASURY)-INCLUDES PROCEEDS FROM SALE OF PROPERTY WHEN THERE IS A
     GAIN 

     223  COLLECTION OF PRINCIPAL ON LOANS OR DIRECT SALE  

     224  COLLECTION OF INTEREST ON LOANS (REPAYMENT OR OUTRIGHT SALE) AND
     AUDIT DISALLOWANCE

     227  COLLECTION OF INSURANCE PREMIUMS

     228  COLLECTION OF PRINCIPAL - REDEMPTION OF SECURITIES

     22A  COLLECTION OF INCOME FOR SALE OF PROPERTY WHEN THERE IS A LOSS

     232  COLLECTIONS - ACCOUNTS RECEIVABLE - GENERAL/TRUST FUND RECEIPTS

     235  COLLECTIONS - RECEIPT ACCOUNTS - NOT PREVIOUSLY ACCRUED -
     INCLUDES PROCEEDS FROM SALE OF PROPERTY WHEN THERE IS A GAIN

     236  COLLECTIONS - REFUNDS AND AUDIT DISALLOWANCES BILLED

     237  COLLECTION - REFUNDS - UNBILLED

     238  RECEIVED ADVANCE FOR CONSOLIDATED WORKING FUND, MANAGEMENT AND
     REVOLVING FUNDS, AND DIRECT APPROPRIATION FOR REIMBURSABLE ORDERS

     239  COLLECTION OF UNPAID PARTICIPATING AGENCY FUNDING NOTICES (IGA)
     FOR CONSOLIDATED WORKING FUNDS

     23A  COLLECTION OF INCOME (RETURNED TO TREASURY) FOR SALE OF PROPERTY
     WHEN THERE IS A LOSS

     240  PROCEEDS FROM SALE OF PROPERTY AVAILABLE FOR EXP FROM THE APPROP

     241  DEPOSIT AND SUSPENSE ACCOUNTS FOR DEDUCTIONS FOR TAXES, SAVINGS
     BONDS, AND OTHER TRANSACTIONS

     242  COLLECTION OR REPAYMENT OF UNUSED TRAVEL ADVANCE AND EMERGENCY
     EMPLOYEE PAYMENTS

     243  ADVANCES RECEIVED FROM OTHER FED AGENCIES UNDER LETTER OF CREDIT

     246  COLLECTION OF ACCRUED INTEREST ON INVESTMENTS

     247  REIMBURSEMENTS FOR TRAVEL EXPENSES FROM NON-FEDERAL SOURCES

     248  COLLECTION OF INTEREST, PENALTIES, FINES AND ADMINISTRATIVE  
     FEES ON DELINQUENT ACCOUNTS RECEIVABLE

     249  COLLECTION OF INTEREST, PENALTIES, FINE AND ADMINISTRATIVE   
     FEES ON DELINQUENT LOANS

     250  RECORD ACQUIRED COLLATERAL RELATED TO PAY-OFF OF DEFAULTED LOAN
     AND ACCRUED INTEREST

     251  RECORD PRIOR LIENS OUTSTANDING ON ACQUIRED COLLATERAL AS RESULT
     OF DEFAULTED LOAN GUARANTEES

     252  TO ADJUST VALUE OF RECORDED COLLATERAL DOWN TO FAIR MARKET VALUE

     253  TO ADJUST VALUE OF RECORDED COLLATERAL UP TO FAIR MARKET VALUE 

     254  RECORD SALE OF ACQUIRED COLLATERAL

                 DISPOSAL AND EXCHANGE OF ASSETS

     260  RECLASSIFICATION OF EQUIPMENT PENDING DISPOSAL

     261  DISPOSITION OF PROPERTY BY TRANSFER, TRADE-IN OR SALE OUTSIDE THE
     AGENCY

     262  ADJUSTMENT OF ACCUMULATED DEPRECIATION ON EQUIPMENT AND FIXED
     PROPERTY (DISPOSALS/EXCHANGES) WHEN THERE IS A GAIN 
                          
     263  ALLOWANCE ON TRADE-IN EQUIPMENT (RESIDUAL VALUE) WHEN ALLOWANCE
     IS GREATER THAN BOOK VALUE

     264  FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE
     FUNDS WILL BE USED TO PURCHASE REPLACEMENTS" - WHERE THERE IS A
     GAIN

     265  FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE
     PROCEEDS WILL NOT BE USED TO PURCHASE REPLACEMENT PROPERTY" -
     WHEN THERE IS A GAIN

     266  FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE
     FUNDS WILL BE USED AT A LATER TIME TO PURCHASE REPLACEMENTS"

     267  PROCEEDS FROM SALE OF PROPERTY (PROPERTY TO BE REPLACED AT A
     LATER DATE)

     268  EQUIPMENT LOANED TO CONTRACTORS AND GRANTEES 

     26A  ADJUSTMENT OF ACCUMULATED DEPRECIATION ON EQUIPMENT AND FIXED
     PROPERTY (DISPOSALS/EXCHANGES) WHEN THERE IS A LOSS

     26B  FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE
     FUNDS WILL BE USED TO PURCHASE REPLACEMENTS" - WHERE THERE IS A
     LOSS

     26C  FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE
     PROCEEDS WILL NOT BE USED TO PURCHASE REPLACEMENT PROPERTY" -
     WHEN THERE IS A LOSS

     26D  RECORD LOSS ON LIQUIDATION OF PRIOR LIEN WHEN PAYMENT OF LIEN IS
     GREATER THAN RECORDED VALUE (LIABILITY) OF THE PRIOR LIEN

     26E  RECORD GAIN ON LIQUIDATION OF PRIOR LIEN WHEN PAYMENT OF LIEN IS
     LESS THAN RECORDED VALUE (LIABILITY) OF THE PRIOR LOAN

     26F  WRITE-OFF REMAINING VALUE OF ACQUIRED COLLATERAL WHEN THE
     RECORDED VALUE IS GREATER THAN AMOUNT REALIZED

     26G  WRITE-OFF REMAINING VALUE OF ACQUIRED COLLATERAL WHEN THE
     RECORDED VALUE IS LESS THAN THE AMOUNT REALIZED

     26H  PROPERTY TRANSFERRED-OUT WITHOUT REIMBURSEMENT TO OTHER   
     FEDERAL AGENCY (PURCHASED PROPERTY ONLY)

     26J  ALLOWANCE ON TRADE-IN EQUIPMENT (RESIDUAL VALUE) WHEN ALLOWANCE
     IS LESS THAN BOOK VALUE 

           INTER AND INTRA OPDIV/OFFICE TRANSACTIONS

     270  TRANSFERS-OUT - INTRA-DEPARTMENTAL DELEGATION OF AUTHORITY (IDDA) 
                        
     271  TRANSFERS-IN - INTRA-DEPARTMENTAL DELEGATION OF AUTHORITY (IDDA) 

     278  ALLOTMENT ISSUED FROM HEADQUARTERS TO REGIONAL/FIELD OFFICES
     (HEADQUARTERS ENTRY)

     279  ALLOTMENTS RECEIVED AT REGIONAL FIELD OFFICES FROM HEADQUARTERS
     (REGIONAL/FIELD ENTRY)

     280  ALLOWANCES ISSUED FROM HEADQUARTERS TO REGIONAL FIELD STATIONS
     (HEADQUARTERS ENTRY)

     281  ALLOWANCES RECEIVED AT REGIONAL FIELD STATIONS FROM HEADQUARTERS
     (FIELD ENTRY)

     282  APPROPRIATION REIMBURSEMENT TRANSFERRED FROM ACCOUNTING POINT TO
     HEADQUARTERS (FIELD ENTRY)

     283  TRANSFER OF PROPERTY AND COSTS BETWEEN ACCOUNTING POINTS -
     ISSUING POINT

     284  TRANSFER OF ACCUMULATED DEPRECIATION AND AMORTIZATION ON PROPERTY
     TRANSFERRED BETWEEN ACCOUNTING POINTS - ISSUING POINT 

     285  TRANSFER OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES BETWEEN
     ACCOUNTING POINTS - SENDING POINT

     287  TRANSFERS OF UNCOLLECTIBLE REFUNDS FROM ACCOUNTING POINTS TO HQ 

     288  TRANSFERS OF UNCOLLECTIBLE REIMBURSEMENTS FROM ACCOUNTING POINTS
     TO HEADQUARTERS

     289  TRANSFERS OF UNCOLLECTED GENERAL FUND RECEIPTS TO HEADQUARTERS 

     28A  APPROPRIATION REIMBURSEMENT RECEIVED AT HEADQUARTERS FROM
     ACCOUNTING POINT (HEADQUARTERS ENTRY)

     28B  TRANSFER OF PROPERTY AND COSTS BETWEEN ACCOUNTING POINTS -
     RECEIVING POINT


     28C  TRANSFER OF ACCUMULATED DEPRECIATION AND AMORTIZATION ON PROPERTY
     TRANSFERRED BETWEEN ACCOUNTING POINTS - RECEIVING POINT

     28D  TRANSFER OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES BETWEEN
     ACCOUNTING POINTS - RECEIVING POINT

     28E  RECEIPT OF UNCOLLECTIBLE REFUNDS TRNSFRD FROM ACCOUNTING POINTS 

     28F  RECEIPT OF UNCOLLECTIBLE REIMBURSEMENTS TRANSFERRED FROM
     ACCOUNTING POINTS

     28G  RECEIPT OF UNCOLLECTED GENERAL FUND RECEIPTS TRANSFERRED FROM
     ACCOUNTING POINTS

     290  TRANSFER OF UNCOLLECTED TRAVEL ADVANCES BETWEEN ACCOUNTING POINTS
     WITHIN THE SAME APPROPRIATION - SENDING POINT

     292  INTRA-FUND TRANSFERS BETWEEN WORK-IN-PROCESS ACCOUNT AND FOR
     WITHIN OFFICE TRANSFERS (WITHIN THE ACCOUNTING POINT BETWEEN
     WORK-IN-PROCESS ACCOUNTS AND OTHER ACTIVITIES)

     293  SALES VALUE OF GOODS TRANSFERRED OUT (THIS ENTRY IS TAKEN FROM
     THE BILLING OR ADVICE OF TRANSFER) - ISSUING POINT

     294  VALUE OF GOODS TRANSFERRED IN (THIS ENTRY IS TAKEN FROM INVOICE
     OR ADVISE OF TRANSFER) - RECEIVING POINT

     296  TO RECLASSIFY LOANS SOLD FROM LOANS RECEIVABLE (DEBT BORROWING)
     TO LOANS REC - GUARANTEED/PLEDGED OR TO LOANS REC - DEFAULTED

     297  TO RECORD RECLASSIFIED LOANS AS LOANS REC -  GUARANTEED/PLEDGED

     298  TO RECORD RECLASSIFIED LOANS AS LOANS RECEIVABLE -  DEFAULTED

.     29A  TRANSFER OF UNCOLLECTED TRAVEL ADVANCES BETWEEN ACCOUNTING POINTS
     WITHIN THE SAME APPROPRIATION -  RECEIVING POINT

                        OTHER TRANSACTIONS

     300  RECORD DEPRECIATION DIRECTLY TO WORK-IN-PROCESS INVENTORY

     301  INDIRECT COSTS TRANSFERRED TO OVERHEAD ACCOUNT FOR SUBSEQUENT
     REALLOCATION TO COST CENTERS

     302  ISSUANCES FROM INVENTORIES WITHIN THE APPROPRIATION FROM WHICH
     THE INVENTORIES WERE  FUNDED - ISSUING POINT

     303  RECEIPT OF ISSUANCES FROM INVENTORIES WITHIN THE APPROPRIATION
     FROM WHICH THE INVENTORIES WERE FUNDED - RECEIVING POINT

     304  THIRD-PARTY DRAFTS ISSUED

     305  PAYMENTS TO THIRD-PARTY DRAFT VENDORS FOR THIRD-PARTY DRAFTS
     HONORED

     306  THIRD-PARTY DRAFTS ISSUED BY ANOTHER OPDIV

     307  THIRD-PARTY DRAFTS ISSUED FOR ANOTHER OPDIV

     308  THIRD-PARTY DRAFTS - COLLECTIONS

     30A  INVENTORIES ISSUED TO APPROPRIATIONS OTHER THAN THE FUNDING
     APPROPRIATION AND ISSUED FOR SALE - REIMBURSABLE

     30B  ISSUANCE OF SUPPLIES AND MATERIALS FROM INVENTORIES FOR USE IN
     OPERATIONS

     310  ACCEPTANCE OF REIMBURSABLE ORDERS

     31B  ESTIMATED LOSS OF INVENTORY FOR SALE

     31C  ESTIMATED LOSS OF INVENTORY - RAW MATERIALS AND SUPPLIES

     31D  ESTIMATED LOSS OF INVENTORY - WORK IN PROCESS

     31E  ESTIMATED LOSS OF INVENTORY - FINISHED GOODS

     31F  ESTIMATED LOSS OF INVENTORY - OTHER

     31J  ADJUSTMENT TO STOCKPILED INVENTORY WHEN RECORDED VALUE EXCEEDS
     THE PHYSICAL INVENTORY

     321  DEPRECIATION AND AMORTIZATION EXPENSE

     322  INCREASE ADJUSTMENT OF RECORDED VALUE OF EQUIPMENT TO PHYSICAL
     INVENTORY

     323  REDUCE VALUE OF RECORDED EQUIPMENT TO PHYSICAL INVENTORY VALUE

     325  OVERHEAD CHARGES APPLIED TO WORK-IN PROCESS ACCOUNT

     326  TRANSFER OF OVERHEAD CHARGES TO THE INVENTORY FOR ANIMALS,
     INCLUDING RESEARCH ANIMALS, AND OTHER AGRICULTURE PRODUCTS

     327  TRANSFER OF INDIRECT COSTS FROM APPLIED OVERHEAD TO APPROPRIATE
     PROGRAMS/COST CENTERS

     328  ACCTS RECEIVABLE - REFUNDS FOR RECOVERY OF PRIOR YEAR OBLIGATIONS
     - UNEXPIRED MULTI-YEAR AND NO-YEAR ACCOUNTS

     329  DIRECT LABOR FOR ANIMALS, INCLUDING RESEARCH ANIMALS, AND CROPS
     PREVIOUSLY CHARGED TO OPERATING EXPENSES

     330  ACCOUNTS RECEIVABLE - REFUNDS                         

     331  RECLASSIFICATION OF OUTSTANDING ADVANCE TO REFUND RECEIVABLE

     332  PREMIUMS ON SECURITIES PURCHASED

     333  AUDIT DISALLOWANCE PENDING OR UNDER APPEAL

     334  DISCOUNT ON PURCHASE OF SECURITIES

     335  AUDIT DISALLOWANCE BECOMES COLLECTIBLE

     336  RECORDS AMOUNT OF REIMBURSABLE EXPENSE INCURRED TO REIMBURSEMENT
     EARNED AND DISTRIBUTES COSTS TO UNFILLED ORDERS

     338  DEFERRAL OF EXPENSES PREVIOUSLY CHARGED OFF

     339  MARK-UP AND MARK-UP CANCELLATION ON INVENTORY

     33A  TO RESERVE ALLOWANCE AUTHORITY FOR LATER PERIOD
     33B  DISCOUNT ON SALE OF LOANS TO NON-FEDERAL ENTITY

     340  MARK-UP CANCELLATION ON GOODS SOLD (SPECIAL SALES)

     341  LOSS OF INVENTORY BY UNFORESEEN CIRCUMSTANCES

     342  ANTICIPATED RECOVERY OF PROGRAM DISALLOWANCE

     344  TO CAPITALIZE OPDIV DEVELOPED ADP/TC SOFTWARE
     345  COLLECTION OF AUDIT DISALLOWANCE THROUGH PUBLIC ASSISTANCE AWARD
     ADJUSTMENT

     347  SPOILAGE IN MANUFACTURING MATERIAL & SUPPLIES INVENTORY

     348  SPOILAGE IN THE WORK-IN-PROCESS INVENTORY

     349  SPOILAGE IN THE FINISHED GOODS INVENTORY

     350  TRANSFER OF MANUFACTURING MATERIAL AND SUPPLIES TO INVENTORY FOR
     RESALE

     351  TRANSFER OF MANUFACTURING MATERIAL AND SUPPLIES TO WORK-IN-
     PROCESS

     352  TRANSFERS OF FINISHED GOODS FROM WORK-IN-PROCESS ACCOUNTS

     353  MANUFACTURING MATERIAL AND SUPPLIES PRODUCED BY THE OPDIV THROUGH
     THE OPERATING EXPENSE ACCOUNT
     355  DONATED ASSETS RECEIVED THAT MEET CAPITALIZATION CRITERIA

     356  DONATED ASSETS RECEIVED THAT DO NOT MEET CAPITALIZATION CRITERIA

     357  ASSETS TRANSFERRED-IN WITHOUT REIMBURSEMENT FROM OTHER FEDERAL
     AGENCIES THAT MEET CAPITALIZATION CRITERIA

     358  ASSETS TRANSFERRED-IN WITHOUT REIMBURSEMENT FROM OTHER FEDERAL
     AGENCIES THAT DO NOT MEET CAPITALIZATION CRITERIA

     360  TO TRANSFER OPERATING MATERIALS AND SUPPLIES HELD FOR USE TO
     OPERATING MATERIALS AND SUPPLIES HELD IN RESERVE FOR FUTURE USE

     361  TO TRANSFER OPERATING MATERIALS AND SUPPLIES HELD FOR USE TO
     OPERATING MATERIALS AND SUPPLIES DEEMED EXCESS, OBSOLETE AND
     UNSERVICEABLE

     362  TO TRANSFER INVENTORY HELD FOR SALE TO INVENTORY HELD IN RESERVE
     FOR FUTURE USE

     363  TO TRANSFER INVENTORY HELD FOR SALE TO INVENTORY HELD FOR REPAIR

     364  TO TRANSFER INVENTORY HELD FOR SALE TO INVENTORY DEEMED EXCESS,
     OBSOLETE AND UNSERVICEABLE

     365  TO TRANSFER STOCKPILE MATERIALS HELD IN RESERVE TO STOCKPILE
     MATERIALS HELD FOR SALE

                        ADJUSTING ENTRIES

     400  REDISTRIBUTION OF EXPENSES WITHIN CAN

     401  INCREASE TO WORK-IN-PROCESS INVENTORY ADJUSTMENT

     403  YEAR-END TRANSFER OF DISBURSEMENTS FROM ACCOUNTING POINTS TO
     HEADQUARTERS - TRANSFERRING OFFICE

     404  YEAR-END TRANSFER OF COLLECTIONS FROM ACCOUNTING POINTS TO
     HEADQUARTERS - TRANSFERRING OFFICE

     405  YEAR-END TRANSFER OF REIMBURSEMENTS EARNED FROM ACCOUNTING POINTS
     TO HEADQUARTERS - TRANSFERRING OFFICE

     406  ADJUSTMENT TO OPERATING MATERIALS AND SUPPLIES INVENTORY WHEN
     RECORDED VALUE EXCEEDS THE PHYSICAL INVENTORY

     407  ADJUSTMENT OF INVENTORY FOR SALE WHEN RECORDED VALUE EXCEEDS THE
     PHYSICAL INVENTORY

     408  TO ADJUST CREDIT BALANCE OF OVERHEAD ACCOUNT TO COST OF GOODS
     SOLD

     409  PERIODIC REVIEW AND ADJUSTMENT OF COMPOSITE RATE OF DEPRECIATION
     AND ADJUSTMENT OF ACCUMULATED DEPRECIATION ACCOUNT

     40A  YEAR-END TRANSFER OF DISBURSEMENTS FROM ACCOUNTING POINTS TO
     HEADQUARTERS - RECEIVING OFFICE

     40B  YEAR-END TRANSFER OF COLLECTIONS FROM ACCOUNTING POINTS TO
     HEADQUARTERS - RECEIVING OFFICE

     40C  YEAR-END TRANSFER OF REIMBURSEMENTS EARNED FROM ACCOUNTING POINTS
     TO HEADQUARTERS - RECEIVING OFFICE

     40D  ADJUSTMENT OF INVENTORY HELD IN RESERVE FOR FUTURE USE WHEN THE
     RECORDED VALUE EXCEEDS THE PHYSICAL INVENTORY

     40E  ADJUSTMENT OF INVENTORY HELD FOR REPAIR WHEN THE RECORDED VALUE
     EXCEEDS THE PHYSICAL INVENTORY

     40F  ADJUSTMENT OF INVENTORY - EXCESS, OBSOLETE AND UNSERVICEABLE WHEN
     THE RECORDED VALUE EXCEEDS THE PHYSICAL INVENTORY

     410  ADJUSTMENT OF FINISHED GOODS INVENTORY WHEN THE RECORDED VALUE
     EXCEEDS PHYSICAL INVENTORY

     411  ADJUSTMENT OF RAW MATERIAL AND SUPPLIES INVENTORY WHEN BOOK VALUE
     EXCEEDS PHYSICAL INVENTORY

     412  ADJUSTMENT OF OTHER RELATED PROPERTY TO INCLUDE INVENTORY OF
     ANIMALS AND AGRICULTURE PRODUCTS WHEN  RECORDED VALUE EXCEEDS
     PHYSICAL INVENTORY

     413  TO CLOSE VARIOUS MANUFACTURING SUPPLIES AND MATERIALS INVENTORY
     SUBACCOUNTS TO YEAR-END BALANCE  

     414  TO CLOSE THE VARIOUS WORK-IN-PROCESS SUBACCOUNTS TO YEAR-END
     BALANCE

     415  TO CLOSE OUT VARIOUS FINISHED GOODS SUBACCOUNTS TO YEAR-END
     BALANCE

     416  TO CLOSE VARIOUS INVENTORY FOR RESALE SUBACCOUNTS TO YEAR-END
     BALANCE

     417  RECLASSIFICATION OF EXPENSE TO EARMARK AS EXTRAORDINARY ITEM IN
     FINANCIAL STATEMENT

     418  TO RECORD THE WITHDRAWAL OF MISCELLANEOUS RECEIPTS COLLECTED FOR
     THE TREASURY

     451  TO RECORD DIFFERENCE BETWEEN OPDIV FUND BALANCE AND AMOUNT
     REPORTED BY TREASURY AT YEAR-END

.     489  WITHDRAWAL OF OBLIGATED AND UNOBLIGATED BALANCES OF CANCELED
     ANNUAL AND MULTIPLE YEAR BALANCES

                   HCFA ENTRIES ONLY - PUBLIC
                    ASSISTANCE CONTINGENCIES 

     501  ISSUANCE OF PUBLIC ASSISTANCE DEFERRAL NOTICE

     503  ISSUANCE OF PUBLIC ASSISTANCE DISALLOWANCE NOTICE UPON
     DISAPPROVAL OF DEFERRED EXPENDITURES

(Note: Closing entries on pages 20-24 have not been revised, but are   
 under review.  Revisions will be issued in a future transmittal.)
                                
         CLOSING DISBURSING FUND SUBSIDIARY ACCOUNTS TO
       AUTHORITY FOR YEAR-END FUND BALANCES WITH TREASURY
          AND TO CLOSE TRANSFERS WITHOUT REIMBURSEMENT
                TO INVESTMENTS IN CAPITAL ASSETS         

     9AA  CLOSING * 1012 TO 1011 *

     9AB  CLOSING * 1013 TO 1011 *

     9AC  CLOSING * 1014 TO 1011 *

     9AD  CLOSING * 1015 TO 1011 *

       CLOSING REVENUE AND GAIN ACCOUNTS AND EXPENSE AND
    LOSS ACCOUNTS TO NET RESULTS OF OPERATIONS AND UNFUNDED
        ACTUARIAL EXPENSES TO FUTURE FUNDING REQUIREMENTS    

     9BA  CLOSING * 5100 TO 3310 *

     9BB  CLOSING * 5200 TO 3310 *

     9BC  CLOSING * 5301 TO 3310 *

     9BD  CLOSING * 5400 TO 3310 *

     9BE  CLOSING * 5500 TO 3310 *

     9BF  CLOSING * 5601 TO 3310 *

     9BG  CLOSING * 5602 TO 3310 *

     9BH  CLOSING * 5603 TO 3310 *

     9BJ  CLOSING * 5604 TO 3310 *

     9BK  CLOSING * 5700 TO 3310 *

     9BM  CLOSING * 5902 TO 3310 *

     9BN  CLOSING * 5903 TO 3310 *

     9BP  CLOSING * 7111 TO 3310 *

     9BQ  CLOSING * 7112 TO 3310 *

     9BR  CLOSING * 7190 TO 3310 *

     9CA  CLOSING * 6101 TO 3310 *

     9CB  CLOSING * 6102 TO 3310 *

     9CC  CLOSING * 6103 TO 3310 *

     9CD  CLOSING * 6104 TO 3210 *

     9CE  CLOSING * 6105 TO 3310 *

     9CG  CLOSING * 6107 TO 3310 *

     9CH  CLOSING * 6310 TO 3310 *

     9CJ  CLOSING * 6320 TO 3310 *

     9CK  CLOSING * 6330 TO 3310 *

     9CM  CLOSING * 6400 TO 3310 *

     9CN  CLOSING * 6500 TO 3310 *

     9CP  CLOSING * 6600 TO 3310 *

     9CQ  CLOSING * 7300 TO 3310 *

     9CR  CLOSING * 6901 TO 3310 *

     9CS  CLOSING * 6902 TO 3310 *

     9CT  CLOSING * 6903 TO 3310 *

     9CU  CLOSING * 6904 TO 3310 *

     9CV  CLOSING * 6905 TO 3310 *

     9CW  CLOSING * 7211 TO 3310 *

     9CX  CLOSING * 7212 TO 3310 *

     9CY  CLOSING * 7290 TO 3310 *

     9CZ  CLOSING * 7600 TO 3310 *
                                
             CLOSING MISCELLANEOUS RECEIPTS REVENUE
              AND MISCELLANEOUS RECEIPTS COLLECTED
              (DEPOSITED) INTO UNCOLLECTED RECEIPTS

     9DB  CLOSING * 5302 TO 5990 *

     9DC  CLOSING * 5303 TO 5990 *

     9DD  CLOSING * 5901 TO 5990 *

9DE  CLOSING * 6903 TO 6190 *
                                
         CLOSING CURRENT YEAR NET RESULTS OF OPERATION
          TO CUMULATIVE RESULTS OF OPERATION AND OTHER
        SELECTED ACCOUNTS TO FUTURE FUNDING REQUIREMENTS

     9EA  CLOSING * 7402 TO 3310 *

     9ED  CLOSING * 6906 TO 3310 *                             

     9EE  CLOSING * 7401 TO 3501 *                             

          CLOSING UNUSED BUDGETARY RESOURCES ACCOUNTS
  (TO BE CARRIED FORWARD OR TO BE CARRIED AS EXPIRED/CANCELED)

     9FA  CLOSING * 4120 TO 4450 AND 4612 *

     9FB  CLOSING * 4160 TO 4450 AND 4612 *

     9FC  CLOSING * 4180 TO 4450 AND 4612 *

     9FD  CLOSING * 4210 TO 4450 AND 4612 *

     9FE  CLOSING * 4420 TO 4450 AND 4612 *

     9FF  CLOSING * 4320 TO 4450 AND 4612 *

     9FG  CLOSING * 4310 TO 4450 AND 4612 *

     9FH  CLOSING * 4320 TO 4450 AND 4612 *

     9FJ  CLOSING * 4420 TO 4450 AND 4612 *

     9FK  CLOSING * 4430 TO 4450 AND 4612 *

     9FL  CLOSING * 4410 TO 4450 AND 4612 *

     9FO  CLOSING * 4590 TO 4450 *

     9FP  CLOSING * 4511 TO 4450 *

     9FQ  CLOSING * 4512 TO 4450 *

     9FR  CLOSING * 4571 TO 4450 *

     9FS  CLOSING * 4572 TO 4450 *

     9FT  CLOSING * 4581 TO 4450 *

     9FU  CLOSING * 4582 TO 4450 *

     9FV  CLOSING * 4611 TO 4450 *

     9FW  CLOSING * 4612 TO 4450 *

     9FX  CLOSING * 4620 TO 4170 *

     9FY  CLOSING * 4630 TO 4450 *

                                .              CLOSING EXPENDED APPROPRIATIONS AND
              OTHER ACCOUNTS TO SOURCE OF FUNDING

     9GA  CLOSING * 4902 TO 4119, 4150, 4170, 4255 AND 4530 *

     9GB  CLOSING * 4930 TO 4119 AND 4150 *

     9GC  CLOSING * 4250 TO 4119, 4150 AND 4255 *

     9GD  CLOSING * 4113 TO 4119 AND 4150 *

     9GE  CLOSING * 4170 TO 4119 *

     9GF  CLOSING * 4190 TO 4119 *
     9GK  CLOSING * 4920 TO 4119, 4150 AND 4170 *

     9GL  CLOSING * 4920 TO 4210 *
                                
      CLOSING UPWARD AND DOWNWARD ADJUSTMENT TO PRIOR YEAR
          OBLIGATIONS IN EXPIRED ACCOUNTS AND CANCELED
             OBLIGATIONS IN CANCELED YEAR'S ACCOUNTS     

9HA  CLOSING * 4871 TO 4801 AND 4872 TO 4802 *

9HB  CLOSING * 4881 TO 4801 AND 4882 TO 4802 *

9HC  CLOSING * 4820 TO 4801 AND 4802 *

     9HJ  CLOSING * 4971 TO 4901 AND 4972 TO 4902 *

     9HK  CLOSING * 4981 TO 4901 AND 4982 TO 4902 *

            CLOSING CANCELED YEAR'S ACCOUNTS AFTER 
             ALL OBLIGATIONAL ADJUSTMENTS ARE MADE  
  
     9HD  CLOSING * 4612 TO 4119, 4150 AND 4170 *

     9HE  CLOSING * 4612 TO 4210 *

     9HF  CLOSING * 4830 TO 4119, 4150 AND  4170 *

     9HG  CLOSING * 4830 TO 4210 *

     9HH  CLOSING * 4630 TO 4119, 4150 AND 4170 *


            TRANSACTION CODE ACCOUNTING ENTRY EXAMPLE


                                        |T-L|C-P|G-N|A-B|D-R|F-U|
     GL        GL                       |ATH|ATH|TRN|APR|PRG|CST| FUND     OBJECT
TC#  DR   SUB  CR   SUB                 |SRC|TMG|TYP|CAT|FIN|CAT| GROUP    CLASS 

007                  APPORTIONMENT - CATEGORY A & B    |   |   |   |   |   |   |  
                                        |   |   |   |   |   |   |
    A     4450               UNAPPORTIONED AUTHORITY   |   |   |   |   |   |   | 000-599 
          D              DIRECT PROGRAM      |   |   |   |   | X |   | 900-999
          R              REIMBURSABLE PROGRAM     |   |   |   |   | X |   | 
                                        |   |   |   |   |   |   |
                                                                                                    4512     APPORTIONMENT AVAILABLE FOR    |   |   |   |   |   |   |       99.00
                        DISTRIBUTION - SUBSEQUENT |   |   |   |   |   |   | 
                        QUARTERS             |   |   |   |   |   |   |
                    AD   CATEGORY A APPORTIONMENT |   |   |   |   |   |   | 
                                                                      - DIRECT PROGRAM    |   |   |   | X | X |   | 
                    AR   CATEGORY A APPORTIONMENT |   |   |   |   |   |   | 
                         - REIMBURSABLE PROGRAM   |   |   |   | X | X |   | 
                    BD   CATEGORY B APPORTIONMENT |   |   |   |   |   |   | 
                         - DIRECT PROGRAM    |   |   |   | X | X |   |
                    BR   CATEGORY B APPORTIONMENT |   |   |   |   |   |   | 
                         - REIMBURSABLE PROGRAM   |   |   |   | X | X |   | 
                                        |   |   |   |   |   |   |
                                                                                                    4590     APPORTIONMENTS UNAVAILABLE     |   |   |   |   |   |   |       99.01
                                                                               FOR DISTRIBUTION - SUB QTRS    |   |   |   |   |   |   | 
                    AD   CATEGORY A APPORTIONMENT |   |   |   |   |   |   | 
                                                                      - DIRECT PROGRAM    |   |   |   | X | X |   | 
                    AR   CATEGORY A APPORTIONMENT |   |   |   |   |   |   | 
                         - REIMBURSABLE PROGRAM   |   |   |   | X | X |   | 
                    BD   CATEGORY B APPORTIONMENT |   |   |   |   |   |   | 
                         - DIRECT PROGRAM    |   |   |   | X | X |   |
                    BR   CATEGORY B APPORTIONMENT |   |   |   |   |   |   | 
                         - REIMBURSABLE PROGRAM   |   |   |   | X | X |   |