1. (c) Each subsidiary system has a control account in the general accounts.

2. 6XDDD Other Control Account(s) Assigned to February 1, 2001 include Note(s):

3. Payroll Control account has no impact on appropriations and is therefore coded as 0000.

4. Departmental control account balances will be matched with those submitted by the Receiver General General Ledger (RG-GL).

5. 26 A contra enty of $980 was recorded in the payables ledger control account , but not in the payables ledger .

6. A control account must be established to reconcile the subsidiary receivable ledgers and to ensure that any report respecting accounts receivable includes all the receivables.