+-----------------------------------------------------------------------+
| ## Federal Employee Health Benefits/Leave Without Pay Status          |
+-----------------------------------------------------------------------+

##  

## 

## 

## Federal Employee Health Benefits/Leave Without Pay Status

Employee Gross Pay: \$1,100

Employee Contribution: \$ 60

Employer Contribution: \$140

+------------------------+-----+-----------------------+-------------+
| Events                 | US  | Entries               | Statements  |
|                        | SGL |                       |             |
|                        | TC  |                       |             |
+------------------------+-----+-----------------------+-------------+
| 1\) Trial balance      | ##  | ###                   |             |
| prior to payroll       | # A |                       |             |
| transaction            | 104 | ### Proprietary       |             |
|                        |     |                       |             |
|                        | A   | 1010 FBWT \$5,000     |             |
|                        | 116 |                       |             |
|                        |     | 3107 Unexp.           |             |
|                        | A   | Appropriations - Used |             |
|                        | 120 | \$5,000               |             |
|                        |     |                       |             |
|                        |     | ### Budgetary         |             |
|                        |     |                       |             |
|                        |     | 4119 Other            |             |
|                        |     | Appropriations Real.  |             |
|                        |     | \$5,000               |             |
|                        |     |                       |             |
|                        |     | 4610 Allotments -     |             |
|                        |     | Real. Resources       |             |
|                        |     | \$5,000               |             |
+------------------------+-----+-----------------------+-------------+
| 2\) To accrue payroll. | B   | ### Proprietary       | ###         |
| Gross pay is \$1,100,  | 134 |                       |             |
| FEHB employee          |     | 6100N Operating       | #           |
| contribution is \$60,  | D   | Exp./Prog.Costs       | ## Net Cost |
| and FEHB employer      | 402 | \$1,100               |             |
| contribution is \$140. |     |                       | 6100N       |
|                        | D   | 6400G Benefit Expense | \$1,100     |
|                        | 404 | \$ 140                |             |
|                        |     |                       | 6400G [\$   |
|                        |     | 2210N Accrued Funded  | 140]{       |
|                        |     | Payroll \$1,040       | .underline} |
|                        |     |                       |             |
|                        |     | 2211N Withholdings    | \$1,240     |
|                        |     | Payable \$ 60         |             |
|                        |     |                       | ###         |
|                        |     | 2213G Employer        | Statement o |
|                        |     | Contributions \$ 140  | f Financing |
|                        |     |                       |             |
|                        |     | 3107 Unexp.           | 1\.         |
|                        |     | Appropriations - Used | Obligations |
|                        |     | \$1,240               |             |
|                        |     |                       | > 4901E-B   |
|                        |     | 5700 Expended         | >           |
|                        |     | Appropriations        |  \$[1,240]{ |
|                        |     | \$1,240               | .underline} |
|                        |     |                       |             |
|                        |     | ### Budgetary         | 5\. Net     |
|                        |     |                       | Cost        |
|                        |     | 4610 Allotments       | [\$1,240]{  |
|                        |     | \$1,240               | .underline} |
|                        |     |                       |             |
|                        |     | 4901 Delivered        |             |
|                        |     | Orders - Oblig,       |             |
|                        |     | Unpaid \$1,240        |             |
+------------------------+-----+-----------------------+-------------+

+------------------------+-----+-----------------------+-------------+
| Events                 | US  | Entries               | Statements  |
|                        | SGL |                       |             |
|                        | TC  |                       |             |
+------------------------+-----+-----------------------+-------------+
| 3\) Make Payment       | B   | ### Proprietary       | #           |
|                        | 110 |                       | ## Net Cost |
|                        |     | 2210N Accrued Funded  |             |
|                        |     | Payroll \$1,040       | 6100N       |
|                        |     |                       | \$1,100     |
|                        |     | 2211N Withholdings    |             |
|                        |     | Payable \$ 60         | 6400G [\$   |
|                        |     |                       | 140]{       |
|                        |     | 2213G Employer        | .underline} |
|                        |     | Contributions \$ 140  |             |
|                        |     |                       | \$1,240     |
|                        |     | 1010 FBWT \$1,240     |             |
|                        |     |                       | ###         |
|                        |     | ### Budgetary         | Statement o |
|                        |     |                       | f Financing |
|                        |     | 4901 Delivered Orders |             |
|                        |     | -- Oblig, Unpaid      | 1\.         |
|                        |     | \$1,240               | Obligations |
|                        |     |                       |             |
|                        |     | 4902 Delivered        | 4901E-B \$  |
|                        |     | Orders-Obligations,   | 0           |
|                        |     | Paid \$1,240          |             |
|                        |     |                       | 4902E       |
|                        |     |                       | \$[1,240]{  |
|                        |     |                       | .underline} |
|                        |     |                       |             |
|                        |     |                       | 5\. Net     |
|                        |     |                       | Cost        |
|                        |     |                       | [\$1,240]{  |
|                        |     |                       | .underline} |
+------------------------+-----+-----------------------+-------------+
| 4\) Employee is in     | # B | # [Pro                | #           |
| leave without pay      | 134 | prietary]{.underline} | ## Net Cost |
| status and has zero    |     |                       |             |
| leave. Agency will pay | C   | # 6100N Operating E   | 6100N       |
| employee's portion of  | 212 | xp./Prog.Costs \$ 60  | \$1,160     |
| FEHB. Agency records a |     |                       |             |
| receivable due from    | D   | 6400G Benefit Expense | 6400G \$    |
| the employee.          | 402 | \$140                 | 280         |
|                        |     |                       |             |
|                        | D   | 2211N Withholdings    | 6790N [\$   |
|                        | 404 | Payable \$ 60         | (60)]{      |
|                        |     |                       | .underline} |
|                        |     | 2213G Employer        |             |
|                        |     | Contributions \$140   | \$1,380     |
|                        |     |                       |             |
|                        |     | 3107 Unexpended       | ###         |
|                        |     | Appropriations - Used | Statement o |
|                        |     |                       | f Financing |
|                        |     | \$ 200                |             |
|                        |     |                       | 1\.         |
|                        |     | 5700 Expended         | Obligations |
|                        |     | Appropriations \$ 200 |             |
|                        |     |                       | 4901E-B \$  |
|                        |     | 1310N Accounts        | 200         |
|                        |     | Receivable \$ 60      |             |
|                        |     |                       | 4902E       |
|                        |     | 6790N Oth Expenses    | \$1,240     |
|                        |     | Not Requiring         |             |
|                        |     | Budgetary             | 2D **or     |
|                        |     |                       | 2G**.       |
|                        |     | Resources \$ 60       | Accounts    |
|                        |     |                       | receivable  |
|                        |     | ### Budgetary         | from        |
|                        |     |                       |             |
|                        |     | 4610 Allotments \$    | employee    |
|                        |     | 200                   | for         |
|                        |     |                       | employee's  |
|                        |     | 4901 Delivered Orders | portion     |
|                        |     | -- Oblig, Unpaid \$   |             |
|                        |     | 200                   | of FEHB     |
|                        |     |                       | that the    |
|                        |     |                       | agency is   |
|                        |     |                       | paying.     |
|                        |     |                       |             |
|                        |     |                       | 1310E-B     |
|                        |     |                       | (subtract   |
|                        |     |                       | inc.) \$    |
|                        |     |                       | (60)        |
|                        |     |                       |             |
|                        |     |                       | -OR-        |
|                        |     |                       |             |
|                        |     |                       | 3E. 6790    |
|                        |     |                       | credit \$   |
|                        |     |                       | (60)        |
|                        |     |                       |             |
|                        |     |                       | 5\. Net     |
|                        |     |                       | Cost        |
|                        |     |                       | \$1,380     |
+------------------------+-----+-----------------------+-------------+

+------------------------+-----+-----------------------+-------------+
| Events                 | US  | Entries               | Statements  |
|                        | SGL |                       |             |
|                        | TC  |                       |             |
+------------------------+-----+-----------------------+-------------+
| 5\) Make payment       | B   | [Pro                  | #           |
|                        | 110 | prietary]{.underline} | ## Net Cost |
|                        |     |                       |             |
|                        |     | 2211N Withholdings    | 6100N       |
|                        |     | Payable \$ 60         | \$1,160     |
|                        |     |                       |             |
|                        |     | 2213 Employer         | 6400G \$    |
|                        |     | Contributions \$140   | 280         |
|                        |     |                       |             |
|                        |     | 1010 FBWT \$200       | 6790N [\$   |
|                        |     |                       | (60)]{      |
|                        |     | ### Budgetary         | .underline} |
|                        |     |                       |             |
|                        |     | 4901 Delivered Orders | \$1,380     |
|                        |     | -- Oblig, Unpaid      |             |
|                        |     | \$200                 | ###         |
|                        |     |                       | Statement o |
|                        |     | 4902 Delivered        | f Financing |
|                        |     | Orders - Obligations, |             |
|                        |     | Paid \$200            | 1\.         |
|                        |     |                       | Obligations |
|                        |     |                       |             |
|                        |     |                       | 4901E-B \$  |
|                        |     |                       | 0           |
|                        |     |                       |             |
|                        |     |                       | 4902E \$    |
|                        |     |                       | 1,440       |
|                        |     |                       |             |
|                        |     |                       | 2D.         |
|                        |     |                       | Accounts    |
|                        |     |                       | receivable  |
|                        |     |                       | from        |
|                        |     |                       |             |
|                        |     |                       | the public  |
|                        |     |                       | not related |
|                        |     |                       | to revenue  |
|                        |     |                       |             |
|                        |     |                       | 1310E-B     |
|                        |     |                       | (subtract   |
|                        |     |                       | inc.) \$    |
|                        |     |                       | (60)        |
|                        |     |                       |             |
|                        |     |                       | -OR-        |
|                        |     |                       |             |
|                        |     |                       | 3E. 6790    |
|                        |     |                       | credit \$   |
|                        |     |                       | (60)        |
|                        |     |                       |             |
|                        |     |                       | 5\. Net     |
|                        |     |                       | Cost        |
|                        |     |                       | \$1,380     |
+------------------------+-----+-----------------------+-------------+

+------------------------+-----+-----------------------+-------------+
| Events                 | US  | Entries               | Statements  |
|                        | SGL |                       |             |
|                        | TC  |                       |             |
+------------------------+-----+-----------------------+-------------+
| 6\) Employee returns   | B   | **6A. Record          | [Net        |
| to work, payroll is    | 134 | Payroll**             | Cost]{      |
| accrued. The employee  |     |                       | .underline} |
| pays back agency by    | C   | ### Budgetary         |             |
| allowing agency to     | 139 |                       | 6100N       |
| deduct from employee's | (n  | 4610 Allotments --    | \$2,200     |
| pay the amount due the | ew) | Realized Resources    |             |
| agency.                |     | \$1,240               | 6400G \$    |
|                        | D   |                       | 420         |
|                        | 402 | 4901 Del Orders,      |             |
|                        |     | Oblig, Unpaid \$1,240 | 6790 [\$    |
|                        | D   |                       | 0]{         |
|                        | 404 | [Pro                  | .underline} |
|                        |     | prietary]{.underline} |             |
|                        |     |                       | \$2,620     |
|                        |     | 6100N Operating       |             |
|                        |     | Exp./Prog.Costs       | ###         |
|                        |     | \$1,100               | Statement o |
|                        |     |                       | f Financing |
|                        |     | 6400G Benefit Expense |             |
|                        |     | \$ 140                | 1\.         |
|                        |     |                       | Obligations |
|                        |     | 2210N Accrued Funded  |             |
|                        |     | Payroll \$1,040       | 4901E-B     |
|                        |     |                       | \$1,180     |
|                        |     | 2211N Withholdings    |             |
|                        |     | Payable \$ 60         | 4902E       |
|                        |     |                       | \$1,440     |
|                        |     | 2213G Employer        |             |
|                        |     | Contributions \$ 140  | 2D.         |
|                        |     |                       | Accounts    |
|                        |     | 3107 Unexpend Approp  | receivable  |
|                        |     | -- Used \$1,240       | from        |
|                        |     |                       |             |
|                        |     | 5700 Expended         | the public  |
|                        |     | Appropriat. \$1,240   | not related |
|                        |     |                       | to revenue  |
|                        |     | 6B. Employee pays     |             |
|                        |     | back the agency by    | 1310E-B     |
|                        |     | allowing the agency   | (add        |
|                        |     | to deduct the amount  | c           |
|                        |     | due from his pay.     | ollections) |
|                        |     |                       |             |
|                        |     | ### Budgetary         | \$ (60)     |
|                        |     |                       |             |
|                        |     | ### 4902 Del Order    | -OR-        |
|                        |     | s, Oblig, Paid \$ 60  |             |
|                        |     |                       | *2D. 6790   |
|                        |     | ###  4610 Allotmen    | debit for   |
|                        |     | ts -- Real Res \$ 60  | heath       |
|                        |     |                       | premium     |
|                        |     | ### Proprietary       | payment     |
|                        |     |                       | collected   |
|                        |     | 6790 Other Expenses   | \$ (60)*    |
|                        |     | Not Requiring         |             |
|                        |     |                       | 3E. 6790    |
|                        |     | Budgetary Resources   | debit \$    |
|                        |     | \$ 60                 | (60)        |
|                        |     |                       |             |
|                        |     | 6100 Operating        | 5\. Net     |
|                        |     | Exp./Prog.Costs \$ 60 | Cost        |
|                        |     |                       | \$2,620     |
|                        |     | # 2210N Accrued       |             |
|                        |     | Funded Payroll \$ 60  |             |
|                        |     |                       |             |
|                        |     | 1310N Accounts        |             |
|                        |     | Receivable \$ 60      |             |
|                        |     |                       |             |
|                        |     | 5700 Expended         |             |
|                        |     | Appropriations \$ 60  |             |
|                        |     |                       |             |
|                        |     | 3107 Unexpend Approp  |             |
|                        |     | -- Used \$ 60         |             |
+------------------------+-----+-----------------------+-------------+

**[Trial Balance]{.underline}**

1010 \$3,560 4119 \$5,000

1310. 0 4610 \$2,380

2210N \$ 980 4901 \$1,240

2211N \$ 60 4902 [. \$1,380]{.underline}

2213G \$ 140 \$5,000 \$5,000

3107 \$2,380

5700. \$2,620

6100N \$2,200

6400G [\$ 420 . .]{.underline}

\$6,180 \$6,180