Details of this procedure may be found in the FRS Procedure Manual. For each transaction for each individual, an offsetting entry to this account is made. Under normal circumstances, this account will clear automatically each month. The Central Payroll Office should be contacted if this account should fail to clear. No accounting entry is made when a suspense is generated and no payment is made to the carrier.
Payment is made to the carrier only when money is received in the liability account.
The suspended amount will be collected the first time the employee has sufficient pay. No entries are made when the suspense is generated. The entry to clear this account is the budget entry made each July. This entry will clear when payments is made to the carrier. This normal deduction will appear on the PAR with a blank source code.