FIN 06-30

Attachment A

Reclamation Manual
Directives and Standards
ACCOUNTING ENTRIES FOR REPAYMENT CONTRACTS

A. List of Standard General Ledger (SGL) accounts affected.

 GLAC  Description
 1016  SF224 SEC III COLLECTIONS
 1017  NON-SF224 TRANSACTION
 1321  ACCT REC--BILLED--FEDERAL
 1322  ACCT REC--BILLED--PUBLIC
 1370  DEFERRED & UNMATURED RECEIVABLE
 2351  UNBILLED DEFERRED REVENUE-FEDERAL
 2352  UNBILLED DEFERRED REVENUE-PUBLIC
 2991  OTHER LIABILITIES--FEDERAL
 3626  MISC RECEIPTS, SECT III, SF224
 4220  REIMBURSABLE ORDERS ACCEPTED
 4250  REIMBURSEMENTS EARNED
 5901  OTHER REVENUE--FEDERAL
5902   OTHER REVENUE--PUBLIC
 5991  CONTRA REVENUE-COLLECTED FOR OTHERS-FEDERAL
 5992  CONTRA REVENUE-COLLECTED FOR OTHERS-PUBLIC

B. The following entries exist on the Accounting Entry (ACEN) Table.

 Sequence Number

 Journal Code

 Increase Line D/C

 Debit
Acct O/R

 Credit Acct O/R

 Flags
REV FIP

ALL FUNDS

1. ACCOUNTING ENTRY ID: JVRF
ACCOUNTING EVENT TYPE: SP04

 0001  GENJ  D    1370  N  2351  N N N

To record the long term unbilled account receivable with Federal agencies.

2. ACCOUNTING ENTRY ID: JVRP
ACCOUNTING EVENT TYPE: SP04
 0001  GENJ  D    1370  N  2352  N N N

To record the long term unbilled account receivable with the public.

3. ACCOUNTING ENTRY ID: BDX1
ACCOUNTING EVENT TYPE: AR03
 0001  GENJ  D    1321  N  5901  N Y N
 0002  GENJ  D    2351  N  1370  N Y N
 0003  GENJ  D    5991  N  2991  N Y N

To record bill for collection with a Federal agency.

4. ACCOUNTING ENTRY ID: BDX2
ACCOUNTING EVENT TYPE: AR03
 0001  GENJ  D    1322  N  5902  N Y N
 0002  GENJ  D    2352  N  1370  N Y N
 0003  GENJ  D    5992  N  2991  N Y N

To record the bill for collection with the public.

5. ACCOUNTING ENTRY ID: CRPZ2
ACCOUNTING EVENT TYPE: AR06
 0001  GENJ  D    1016  N  5901  N N N
 0002  GENJ  D    2351  N  1370  N N N
 0003  GENJ  D    5991  N  1017  N N N

To record the collection from a Federal agency.

6. ACCOUNTING ENTRY ID: CRPY3
ACCOUNTING EVENT TYPE: AR06

 0001  GENJ  D    1016  N  5902  N N N
 0002  GENJ  D    2352  N  1370  N N N
 0003  GENJ  D    5992  N  1017  N N N

To record the collection from the public.

7. ACCOUNTING ENTRY ID: BDTQ
ACCOUNTING EVENT TYPE: AR03
 0001  GENJ  D    1321  N  5901  N Y N
 0002  GENJ  D    2351  N  1370  N Y N
 0003  GENJ  D    4250  N  4220  N Y N

To record bill for collection with a Federal agency.

8. ACCOUNTING ENTRY ID: BDS9
ACCOUNTING EVENT TYPE: AR03
 0001  GENJ  D    1322  N  5902  N Y N
 0002  GENJ  D    2352  N  1370  N Y N
 0003  GENJ  D    4250  N  4220  N Y N

To record the bill for collection with the public.

9. ACCOUNTING ENTRY ID: CRS5
ACCOUNTING EVENT TYPE: AR06

 0001  GENJ  D    1016  N  5901  N N N
 0002  GENJ  D    2351  N  1370  N N N
 0003  GENJ  D    4250  N  4220  N N N

To record the collection from a Federal agency.

10. ACCOUNTING ENTRY ID: CRS3
ACCOUNTING EVENT TYPE: AR06

 0001  GENJ  D    1016  N  5902  N N N
 0002  GENJ  D    2352  N  1370  N N N
 0003  GENJ  D    4250  N  4220  N N N

To record the collection from the public.

2. If a BD transaction exists for the collection, the FFS automatically reverses to the BD transaction.

3. Id.


(022) 4/15/96