9/28/01 1

Federal Employee Health Benefits/Leave Without Pay Status
9/28/01 2

Federal Employee Health Benefits/Leave Without Pay Status

Employee Gross Pay: $1,100

Employee Contribution: $ 60

Employer Contribution: $140

Events USSGL TC Entries Statements

1) Trial balance prior to payroll transaction A104

A116

A120

Proprietary

1010 FBWT $5,000

 3107 Unexp. Appropriations - Used $5,000

Budgetary

4119 Other Appropriations Real. $5,000

 4610 Allotments - Real. Resources $5,000

2) To accrue payroll. Gross pay is $1,100, FEHB

employee contribution is $60, and FEHB employer

contribution is $140.

B134

D402

D404

Proprietary

6100N Operating Exp./Prog.Costs $1,100

6400G Benefit Expense $ 140

 2210N Accrued Funded Payroll $1,040

 2211N Withholdings Payable $ 60

 2213G Employer Contributions $ 140

3107 Unexp. Appropriations - Used $1,240

 5700 Expended Appropriations $1,240

Budgetary

4610 Allotments $1,240

 4901 Delivered Orders - Oblig, Unpaid $1,240

Net Cost

6100N $1,100

6400G $ 140

$1,240

Statement of Financing

1. Obligations

4901E-B $1,240

5. Net Cost $1,240
9/28/01 3

Events USSGL TC Entries Statements

3) Make Payment B110 Proprietary

2210N Accrued Funded Payroll $1,040

2211N Withholdings Payable $ 60

2213G Employer Contributions $ 140

 1010 FBWT $1,240

Budgetary

4901 Delivered Orders – Oblig, Unpaid $1,240

 4902 Delivered Orders-Obligations, Paid $1,240

Net Cost

6100N $1,100

6400G $ 140

$1,240

Statement of Financing

1. Obligations

4901E-B $ 0

4902E $1,240

5. Net Cost $1,240

4) Employee is in leave without pay status and has zero

leave. Agency will pay employee’s portion of FEHB.

Agency records a receivable due from the employee.

B134

C212

D402

D404

Proprietary

6100N Operating Exp./Prog.Costs $ 60

6400G Benefit Expense $140

 2211N Withholdings Payable $ 60

 2213G Employer Contributions $140

3107 Unexpended Appropriations - Used

 $ 200

 5700 Expended Appropriations $ 200

1310N Accounts Receivable $ 60

 6790N Oth Expenses Not Requiring Budgetary

 Resources $ 60

Budgetary

4610 Allotments $ 200

 4901 Delivered Orders – Oblig, Unpaid $ 200

Net Cost

6100N $1,160

6400G $ 280

6790N $ (60)

$1,380

Statement of Financing

1. Obligations

4901E-B $ 200

4902E $1,240

2D or 2G. Accounts

receivable from

employee for employee’s

portion

of FEHB that the agency is

paying.

1310E-B (subtract inc.) $ (60)

 -OR3E. 6790 credit $ (60)

5. Net Cost $1,380
9/28/01 4

Events USSGL TC Entries Statements

5) Make payment B110 Proprietary

2211N Withholdings Payable $ 60

2213 Employer Contributions $140

 1010 FBWT $200

Budgetary

4901 Delivered Orders – Oblig, Unpaid $200

 4902 Delivered Orders - Obligations, Paid $200

 

Net Cost

6100N $1,160

6400G $ 280

6790N $ (60)

$1,380

Statement of Financing

1. Obligations

4901E-B $ 0

4902E $ 1,440

2D. Accounts receivable from

the public not related to

revenue

1310E-B (subtract inc.) $ (60)

 -OR3E. 6790 credit $ (60)

5. Net Cost $1,380
9/28/01 5

Events USSGL TC Entries Statements

6) Employee returns to work, payroll is accrued. The

employee pays back agency by allowing agency to

deduct from employee’s pay the amount due the

agency.

B134

C139 (new)

D402

D404

6A. Record Payroll

Budgetary

4610 Allotments – Realized Resources $1,240

 4901 Del Orders, Oblig, Unpaid $1,240

Proprietary

6100N Operating Exp./Prog.Costs $1,100

6400G Benefit Expense $ 140

 2210N Accrued Funded Payroll $1,040

 2211N Withholdings Payable $ 60

 2213G Employer Contributions $ 140

3107 Unexpend Approp – Used $1,240

 5700 Expended Appropriat. $1,240

6B. Employee pays back the agency by allowing

the agency to deduct the amount due from his

pay.

Budgetary

4902 Del Orders, Oblig, Paid $ 60

 4610 Allotments – Real Res $ 60

Proprietary

6790 Other Expenses Not Requiring

 Budgetary Resources $ 60

 6100 Operating Exp./Prog.Costs $ 60

2210N Accrued Funded Payroll $ 60

1310N Accounts Receivable $ 60

5700 Expended Appropriations $ 60

3107 Unexpend Approp – Used $ 60

Net Cost

6100N $2,200

6400G $ 420

6790 $ 0

$2,620

Statement of Financing

1. Obligations

4901E-B $1,180

4902E $1,440

2D. Accounts receivable from

the public not related to

revenue

1310E-B (add collections)

 $ (60)

 -OR2D. 6790 debit for heath

premium payment collected

 $ (60)

3E. 6790 debit $ (60)

5. Net Cost $2,620

Trial Balance

1010 $3,560 4119 $5,000

1310 0 4610 $2,380

2210N $ 980 4901 $1,240

2211N $ 60 4902 . $1,380

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

3107 $2,380

5700 $2,620

6100N $2,200

6400G $ 420 . .

$6,180 $6,180