## 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

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

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)

                    -OR-

3E.  6790 credit              $ (60)

5. Net Cost               $1,380

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)

                    -OR-

3E.6790 credit      $ (60)

5. Net Cost        $1,380

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)

                   -OR-

*2D. 6790 debit for heath premium  payment collected                      $ (60)*

3E.  6790 debit       $ (60)

5. Net Cost                 $2,620

**Trial Balance**

1010 $3,5604119$5,000

1310          04610$2,380

2210N$   9804901$1,240

2211N$     604902.          $1,380

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

3107                     $2,380

5700 $2,620

6100N$2,200

6400G$   420.         . 

$6,180$6,180

PAGE  

5

9/28/01