ĐĎॹá>ţ˙ WYţ˙˙˙V˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ěĽÁ3 đż× bjbjšš "XŰ{Ű{×˙˙˙˙˙˙l¤RRRRn¤¤Ý+˘ +"+"+"+"+"+"+$- Ÿ/ŠF+F+J[+:JJJ +J +JžJčŕ&̐”( ĆŐÄ:ŠÇ¤Ž R4Ź'”(Œ•+HÝ+Ć'Î)0J)0”(J¤¤ŮVeterans Benefits AdministrationVBA Directive 2407-2Department of Veterans AffairsApril 6, 2007Washington, DC 20420 RECONCILIATIONS 1. PURPOSE. This directive establishes VBA guidance for reconciliations in support of VA Directive 4520, to ensure reliable financial reporting. It supports financial management initiatives by requiring ongoing reconciliations of accounts and financial reports. 2. BACKGROUND. VA Directive 4520, paragraph 2.e. (2) requires general ledger balances to be reconciled to the subsidiary report balances at the end of each accounting period (end of the month). This must be done in a timely manner, with no exceptions. 3. POLICY. It isthe VBA policy to establish and follow reconciliation procedures in support of requirements for reliable financial reporting. a. Scope of Reconciliations The Financial Management System (FMS) is VA’s official system of record for financial reporting. Reconciliations must be performed using balances from the FMS general ledgers and supporting accounting data. Reconciliations will be performed between standard general ledger (SGL) balances, FMS numbered reports or other official subsidiary records such as BDN. (2) Reconciliations will be at the level of detail required (SGL, budget object code, etc.) to ensure the reliability of financial reports related to VBA operations. Reconciliation Process (1) Monthly reconciliations will be completed to compare balances in various accounts, reports, subsidiary records, and systems to ensure complete and accurate financial reporting. Where applicable, items should be traced to supporting documentation to verify agreement. High profile accounts, such as receivables and foreclosed property values, should be monitored (sometimes daily) for out-of-balance conditions. When monitoring or reconciliation activities result in the identification of out-of-balance conditions, corrective actions will be taken immediately. (2) Accounting Center Directors and Regional Office Chief Financial Officers with accounting functions are responsible for determining the specific SGL accounts to be reconciled. The following list does not represent every general ledger account that needs to be reconciled at the end of each month. It does list the major SGL account series that are essential to achieving quality fiscal management. VBA Directive 2407-2 June 6, 2007 SGL SeriesTitleExamples of approved subsidiary records1000CashFMS F848 report, Part 5 Unmatched1300Accounts ReceivablesFMS F853 report, detail AR listings from BDN, detail data from Country Wide Home Loans (CHL)1400AdvancesFMS F855 and FMS 854 reports1500, 1700, 1800PP&E (includes foreclosed property)CPTS detail reports, FMS F852 report1600InvestmentsFED Invest System2100Accounts Payable and Accrued Services PayableFMS F851 report, detail listings from BDN2300Advances and PrepaymentsInsurance System, detail records from CHL2400Unapplied Deposits (suspense)FMS F856 report 2500DebtGWA2600Actuarial EstimatesActuarial reports4800Undelivered OrdersFMS F850 report Documentation (1) VBA offices and stations must maintain documentation that supports the reconciliations for three years after the close of the fiscal year. (2) VBA offices and stations must develop and document detailed reconciliation procedures for accounts and reports. These procedures will be of sufficient detail to allow an independent third party to review and follow the process. The reconciliation process will be documented to provide an adequate audit trail and allow the results to be re-created. d. Timeliness To meet external deadlines for reporting, reconciliations must be completed by the 20th workday of the following month. At the end of the fiscal year, reconciliations requested by the auditors should be completed by the 10th workday of October. If large out-of-balance conditions are discovered, these should be reported to the Chief, Accounting Policy and Reporting Division, in order to determine impact on VBA’s financial statements. e. Quality Control All reconciliations will have established procedures, which include sign-off by the individual preparing it and by the reviewing supervisor. The supervisor will review reconciliations at least monthly. Management, in conjunction with, accountants and their supervisors, will continually monitor all sources of information for potential areas in which reconciliations may be necessary. Follow-ups (a1) Follow-up on open or reconcilable items is critical to ensure that resources are being properly utilized and receivables are collected as timely as possible. VA Directive 4520 2.2 (3) states: “In addition, initiating offices must be notified in writing of delinquent items that have been outstanding for an excessive period of time. Stations with accounting functions are required to develop and implement a formalized follow-up process. At a minimum, the follow-up should identify the document or item that has been pending and the age of the item, and request status or disposition instructions. Follow-ups should be forwarded to Chief of Support Services Divisions for GOE or a supervisor of equivalent grade for those being sent directly to a business line. The list below, while not all-inclusive, will provide guidance for follow-ups. VBA Directive 2407-2 June 6, 2007 Major CategoryReferenceUndelivered OrdersMP 4, Part V, Chapter 3, Paragraph 3B.03.jAccounts PayableMP-4, Part III, Chapter 4, Paragraph 4.04ReceivablesVA Directive 4800, Handbook 4800 series and VA Directive 4669, Receivable Accounting PolicyTravel AdvancesMP-4, Part III, Chapter 4, Section 4.05Unapplied DepositsMP-4, Part V, Chapter 2, Section 2D.06.f (2b) Upon receipt of a follow–up letter, the Regional Office or VBA organization will have 30 calendar days to provide a response to the originating office. The response must include either the current status or disposition instructions for each item listed in the follow-up letter. If responses are not received within 30 days, additional follow-ups will be sent, but also copied to the next management level. g. Responsibilities Specific activities and responsibilities must be addressed within the local procedures for each reconciliation process. Guidance on general responsibilities follows. (1) Accountants/Accounting Technicians Complete assigned reconciliations and report reviews timely. Notify supervisors and/or management of problems or variances with reports or reconciliations. Identify areas needed for reconciliation and review. Identify new or more efficient ways to achieve the goals of the reconciliation process. (2) Supervisors Assign reconciliations and reports to accountants. Review all reconciliations and reports monthly. Notify senior management of problems or variances with reports or reconciliations. Identify areas needed for reconciliation and review. Identify new or more efficient ways to achieve the goals of the reconciliation process. . (3) Senior Management Provide oversight of the reports and reconciliation process to ensure VBA and program goals are being met. Identify areas needed for reconciliation and review. Communicate program changes to staff timely. Daniel L. Cooper Under Secretary for Benefits €’–žœĄŤŽžŸŁŠŞŹą´04Lf | ş P Q t u Ž Ű Ü ST2ANPŕáEFJT68ôëĺŢŰë×Ň×ëĆšĆ×ëŞë ”ë”ëë‹ëĆë„ë„ë„ë”ëë렔ëz닠CJH*OJQJ^J OJQJ^JOJQJ^JaJ5>*CJOJQJ^J5CJOJQJ^JCJOJQJ^JcHdhë"ś&5>*CJOJQJ\^J5CJOJQJ\^J 5>*\5\CJ 5>*CJ\ 5CJ\CJOJQJ^J5CJOJQJ]^J0!67Vde{|}~€‘’œžůđ­¸ůđ­`ůđ­ ůđ­ŤŚŚĄŤœ$a$$a$$a$B$$If–lÖ0”˙ ü$vňöh%Ö˙˙Ö˙˙Ö˙˙Ö˙˙4Ö laö $$Ifa$$If× ýžŸ/0OP§ťź e f ý÷÷íí˘÷÷í÷÷J & F Ć0ýEƀŽ’´f() Ć0ý„´^„´ Ć0ý f ~  á š ş  P Q t u € † ´ŞŞ¤š‘Œ¤…¤{{ Ć0ý$If Ć0ý !$a$$„´^„´a$ Ć0ý„h^„h Ć0ý Ć0ý„´^„´J & F Ć0ýEƀŽ’´f. † Ž Ż ´ š Ű ó^´TTT Ć0ý$If•$$IfT–lÖÖF”˙źd(#(¨ Ä ÖÖ˙ĚĚĚ˙ĚĚĚ˙ĚĚĚÖ0˙˙˙˙˙˙ö”#6Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙4Ö laö Ć0ý$@&IfŰ Ü á ö STYb€‘ŕrhh°rhhlr Ć0ý$If $ Ć0ý$Ifa$€$$IfT–lÖÖF”˙źd(#(¨ ÄÖ0˙˙˙˙˙˙ö”#6Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙4Ö laö ‘ľÚŰŕěţ˙2ńçgZççgxZP  Ć0ý$If $ Ć0ý$Ifa$€$$IfT–lÖÖF”˙źd(#(¨ ÄÖ0˙˙˙˙˙˙ö”#6Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙4Ö laö Ć0ý$If Ć0ý„¨˙$If]„¨˙ 2\]b{ĽŚŤÉőu$hXőuÔhJ Ć0ý„ôţ$If]„ôţ„|˙„Ö˙$1$If]„|˙^„Ö˙ $ Ć0ý$Ifa$€$$IfT–lÖÖF”˙źd(#(¨ ÄÖ0˙˙˙˙˙˙ö”#6Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙4Ö laö Ć0ý$IfÉÚŰŕĺéęď.őu<hőőu°hőőu¤hő $ Ć0ý$Ifa$€$$IfT–lÖÖF”˙źd(#(¨ ÄÖ0˙˙˙˙˙˙ö”#6Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙4Ö laö Ć0ý$If .>?@Aőuoo Ć0ý€$$IfT–lÖÖF”˙źd(#(¨ ÄÖ0˙˙˙˙˙˙ö”#6Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙Ö ˙˙˙4Ö laö Ć0ý$IfAOPŕáEFŚtŞŤ¸˛°Ž˘Ž˛Ž ˛Žš Ć0ý $ Ć0ý„´`„´a$„´^„´F & FEƀŽ’´f. $&Ťľ¸šť˝žż…45NOb{ŒŽŸÉĘÖ123Ckl§¨ŠŞŹ­ŽŻSceôęáÔáÔĹᜧáá–áƒzsáss–sáss–sásá§á§śáÔá CJOJQJOJQJ5\5CJOJQJ\OJQJ^JaJ OJQJ^JCJOJQJ^Jo(HhŽ’´fCJOJQJ^JCJOJQJ^JcHdhŽ’´fHh’´fCJOJQJ^J5>*CJOJQJ\^JCJOJQJ^J5CJOJQJ^J5>*CJOJQJ^J-Ť¸š45DN´Ş¤¤¤——$If Ć0ý ! Ć0ý Ć0ý„„^„„J & F Ć0ýEƀŽ’´f.NObƒüzt$If $$Ifa$|$$IfT–lÖÖ0”˙Œ ¸ř , ÖÖ˙ĚĚĚ˙ĚĚĚÖ0˙˙˙˙˙˙ö6Ö˙˙Ö˙˙Ö˙˙Ö˙˙4Ö laöŽŸÉĘÖ23Ckl¨Š’đ‰ƒ’¤‰}’䉃’ô‰}’$If$If $$Ifa$m$$IfT–lÖÖ0”˙Œ ¸ř ,Ö0˙˙˙˙˙˙ö6Ö˙˙Ö˙˙Ö˙˙Ö˙˙4Ö laö ŠŞNO¨ 67tůůůďůéăá“N & F Ćh„ĐEƀŽ’´fˇđ^„Đ„´^„´ Ć0ý Ć0ý„´^„´ Ć0ý e¨  56cfhsžÁĂÖפ Ľ Ś Š × őěâŮőâÍŔśěőâÍ짛śěâě‰ě OJQJ^J@ˆCJOJQJ^J>*@ˆCJOJQJ^J5>*@ˆCJOJQJ\^J>*CJOJQJ^J5>*CJOJQJ\^J5>*CJOJQJ^JOJQJ^JaJ5CJOJQJ^JCJOJQJ^JCJOJQJ\^JtÓącN & F Ćh„ĐEƀŽ’´fˇđ^„ĐN & F Ćh„ĐEƀŽ’´fˇđ^„ĐbcuvŠąŻŠŻ[N & F Ćh„ĐEƀŽ’´fˇđ^„Đ„´^„´N & F Ćh„ĐEƀŽ’´fˇđ^„ĐŠŮ,ącN & F Ćh„ĐEƀŽ’´fˇđ^„ĐN & F Ćh„ĐEƀŽ’´fˇđ^„Đ,ať˝žÖ׹caaXa$„´^„´a$N & F Ćh„ĐEƀŽ’´fˇđ^„ĐN & F Ćh„ĐEƀŽ’´fˇđ^„Đ×B w ą_R & F Ćh„Đ„˜ţEƀŽ’´fˇđ^„Đ`„˜ţN & F Ćh„ĐEƀŽ’´fˇđ^„Đw ¤ Ľ Ś § ¨ Š ş × ­§ĽŸŸ”Š„„^„ „7$8$H$^„  ĆŕŔ!7$8$H$7$8$H$„Đ^„ĐR & F Ćh„Đ„˜ţEƀŽ’´fˇđ^„Đ`„˜ţ 1h°Đ/ °ŕ=!°"°# $ %° i8@ń˙8 NormalCJ_HaJmH sH tH P@P Heading 1$$ Ć0ý@&a$5>*@ˆý˙OJQJaJ<A@ň˙Ą< Default Paragraph FontDB@ňD Body Text$ Ć0ýa$OJQJ^JaJLQ@L Body Text 3$„ť]„ťa$CJOJQJ^JaJLP@L Body Text 2$ Ć0ýa$CJOJQJ^JaJ4+@"4 Endnote TextCJaJ0@20 Header  ĆŕŔ!aJLC@BL Body Text Indent „´`„´CJOJQJ^J×X ˙˙˙˙!67Vde{|}~€‘’œžŸ/0OP§ťźef~ášşP Q t u € † Ž Ż ´ š Ű Ü á ö S T Y b  € ‘ ľ Ú Ű ŕ ě ţ ˙  2 \ ] b { Ľ Ś Ť É Ú Ű ŕ ĺ é ę ď     . > ? @ A O P ŕ á EFŚtŞŤ¸š45DNObŽŸÉĘÖ23Ckl¨ŠŞNO¨ 67tÓbcuvŠŮ,ať˝žÖ×Bw¤ĽŚ§¨ŠşŮŠ0€€Š0€€™0€€Š0€€Š0€€™0€€Š0€€Š0€€™0€€Š0€€Š0€€™0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜ 0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜ 0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€Š0€€Š0€€Š0€€™0€€˜0€€˜0€€˜ 0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜ 0€€˜0€€˜0€€˜0€€š0€€˜0€€Š0€€Š0€€™0€€Š0€€Š0€€™0€€Š0€€Š0€€™0€€Š0€€Š0€€™0€€Š0€€Š0€€™0€€Š0€€Š0€€™0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜ 0€€˜ 0€€˜ 0€€˜ 0€€˜0€€˜0€€˜0€€˜ 0€€˜ 0€€˜ 0€€˜ 0€€˜ 0€€˜0€€˜0€€0€€˜0€€˜ 0€€˜ 0€€˜ 0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€e×  %žf † Ű ‘2É.AŤNŠtŠ,×w × !"#$&'()*+× ,-Ů3Ů˙˙irmthurl5C:\Documents and Settings\irmthurl\Desktop\2407-2.docirmthurlbC:\Documents and Settings\irmthurl\Application Data\Microsoft\Word\AutoRecovery save of 2407-2.asdirmthurlLH:\CIO-20S\20M35\Publications\History Files\24\directives\2407-02\2407-2.docORMDSTEWBC:\Documents and Settings\ORMDSTEW.VACOD2\My Documents\2407-02.docoemeandeYC:\Documents and Settings\oemeande\My Documents\WebCims working folder\reconciliation.DOCirmthurlDH:\CIO-20S\20M35\Publications\internet\2007\060607\24 dir\2407_2.DOCirmthurlDH:\CIO-20S\20M35\Publications\internet\2007\060607\24 dir\2407_2.DOC #Ď ˙„[´'śĺ"č˙˙˙˙˙˙˙˙˙Ţě-8龇˙˙˙˙˙˙˙˙˙€~œ<<Šť˙˙˙˙˙˙˙˙˙UE= ˙4g×?<÷V ˙˙˙˙˙˙˙˙˙R{¸L”îv‰˙˙˙˙˙˙˙˙˙ědŁV„Řa˙˙˙˙˙˙˙˙˙ÖvKk„&}˙˙˙˙˙˙˙˙˙˝#Oy ˙ „h„˜ţĆh^„h`„˜ţOJQJo(ˇđ „Đ„˜ţĆĐ^„Đ`„˜ţ5>*o(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙. „„Ćh^„`„OJQJo(ˇđ „ „˜ţĆ ^„ `„˜ţOJQJo(o „p„˜ţĆp^„p`„˜ţOJQJo(§đ „@ „˜ţĆ@ ^„@ `„˜ţOJQJo(ˇđ „„˜ţĆ^„`„˜ţOJQJo(o „ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJo(§đ „°„˜ţĆ°^„°`„˜ţOJQJo(ˇđ „€„˜ţĆ€^„€`„˜ţOJQJo(o „P„˜ţĆP^„P`„˜ţOJQJo(§đ„„˜ţĆ^„`„˜ţ5o(.„ě„˜ţĆě^„ě`„˜ţo(()‚„ź„L˙Ćź^„ź`„L˙.€„Œ „˜ţĆŒ ^„Œ `„˜ţ.€„\ „˜ţĆ\ ^„\ `„˜ţ.‚„,„L˙Ć,^„,`„L˙.€„ü„˜ţĆü^„ü`„˜ţ.€„Ě„˜ţĆĚ^„Ě`„˜ţ.‚„œ„L˙Ćœ^„œ`„L˙. „h„˜ţĆh^„h`„˜ţOJQJo(ˇđ„Đ„˜ţĆĐ^„Đ`„˜ţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙. „„Ćh^„`„OJQJo(ˇđ „ „˜ţĆ ^„ `„˜ţOJQJo(o „p„˜ţĆp^„p`„˜ţOJQJo(§đ „@ „˜ţĆ@ ^„@ `„˜ţOJQJo(ˇđ „„˜ţĆ^„`„˜ţOJQJo(o „ŕ„˜ţĆŕ^„ŕ`„˜ţOJQJo(§đ „°„˜ţĆ°^„°`„˜ţOJQJo(ˇđ „€„˜ţĆ€^„€`„˜ţOJQJo(o „P„˜ţĆP^„P`„˜ţOJQJo(§đ„„˜ţĆ^„`„˜ţo(()€„ě„˜ţĆě^„ě`„˜ţ.‚„ź„L˙Ćź^„ź`„L˙.€„Œ „˜ţĆŒ ^„Œ `„˜ţ.€„\ „˜ţĆ\ ^„\ `„˜ţ.‚„,„L˙Ć,^„,`„L˙.€„ü„˜ţĆü^„ü`„˜ţ.€„Ě„˜ţĆĚ^„Ě`„˜ţ.‚„œ„L˙Ćœ^„œ`„L˙.„„˜ţĆ^„`„˜ţ5o(. „ě„˜ţĆě^„ě`„˜ţ5>*o(()‚„ź„L˙Ćź^„ź`„L˙.€„Œ „˜ţĆŒ ^„Œ `„˜ţ.€„\ „˜ţĆ\ ^„\ `„˜ţ.‚„,„L˙Ć,^„,`„L˙.€„ü„˜ţĆü^„ü`„˜ţ.€„Ě„˜ţĆĚ^„Ě`„˜ţ.‚„œ„L˙Ćœ^„œ`„L˙. „h„˜ţĆh^„h`„˜ţOJQJo(ˇđ 4g×?„[´'ědŁV€~œ<Ţě-R{¸L˝#OyUE=#ĎÖvKk˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ ˙˙ ţTäî        Ě&žF¸HÝ                $xÜ^        –ex`f§œ4       !67Vde{|}~€u € † Ž Ż ´ š Ű Ü á ö S T Y b  € ‘ ľ Ú Ű ŕ ě ţ ˙  2 \ ] b { Ľ Ś Ť É Ú Ű ŕ ĺ é ę ď     . > ? 5DNObŽŸÉĘÖ23Ckl¨ŠŮžžž–žžžžžžžžžžž–žžžžž–˙@€--Ô-'×p@˙˙UnknownoemeandeORMDSTEW˙˙˙˙˙˙˙˙˙˙˙˙G‡z €˙Times New Roman5€Symbol3& ‡z €˙ArialoCentury SchoolbookNewCenturySchlbk?5 ‡z €˙Courier New;€Wingdings"ńˆđĐhŕ;ś†á;ś†ń"ś&+Ç 2!đ ´´r0d3¸2ƒqđ˙˙ Veterans Benefits Administrationirmthurlirmthurlţ˙ŕ…ŸňůOhŤ‘+'łŮ0¤˜ ĚŘěř ,8 T ` l x„Œ”œä$Veterans Benefits Administration irmthurl Normal.dot irmthurl3Microsoft Word 9.0@Œ†G@ţ/ŢżŚÇ@8‡„:ŠÇ@~J¨:ŠÇ+Çţ˙ŐÍ՜.“—+,ůŽ0 hp|„Œ” œ¤Ź´ ź éäVA2 3# !Veterans Benefits Administration Title  !"#$%&'()*+,ţ˙˙˙./0123456789:;<=>?@ABCDEţ˙˙˙GHIJKLMţ˙˙˙OPQRSTUţ˙˙˙ý˙˙˙Xţ˙˙˙ţ˙˙˙ţ˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙Root Entry˙˙˙˙˙˙˙˙ ŔFňÜÄ:ŠÇZ€1Table˙˙˙˙˙˙˙˙˙˙˙˙-)0WordDocument˙˙˙˙˙˙˙˙"XSummaryInformation(˙˙˙˙FDocumentSummaryInformation8˙˙˙˙˙˙˙˙˙˙˙˙NCompObj˙˙˙˙jObjectPool˙˙˙˙˙˙˙˙˙˙˙˙ňÜÄ:ŠÇňÜÄ:ŠÇ˙˙˙˙˙˙˙˙˙˙˙˙ţ˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ţ˙ ˙˙˙˙ ŔFMicrosoft Word Document MSWordDocWord.Document.8ô9˛q