G- Represents WITI or other accounts that are being paid each month but budgets are not in the recorded in the accounting system, hence they show up in deficit position. The risk associated with these accounts is collection risk of an intercompany receivable. Generally this is considered low risk. H- Represents reimbursable accounts that are billed periodically. No budgets are entered, hence deficits occur.
Risk is very low.
I- Represents Deployment Pool accounts that are expecting NSF funds. No risk is assigned because of the nature of the pool's operation. J- Accounting adjustments are necessary to move encumbrances, record budgets, or transfer expenses in order to clear the deficit. Generally, no risk is assigned to these situations. This is a timing problem that should be resolved quickly.