1

Updates to Federal Employees’ Compensation

Act (FECA)

Effective for 2013

2

Federal Employees’ Compensation Act (FECA)

Administered by DOL. FECA pays Federal civilian employees for

certain income and medical costs associated with job related injuries, disease or death.

Federal appropriated agencies generally fund their FECA payments using appropriated funds Agencies’ annual budget requests should include

amount equal to the FECA chargeback costs at the fiscal year beginning in the next calendar year.

Once the appropriation is received, FECA payments are due to DOL within 30 days.

3

Updated FECA Implementation Guide provides:

Budgetary and Proprietary accounting entries and reporting

Both employer agency and DOL entries Posting logic for appropriation received by

employer agency. Posting logic to record employer agency receipt of

quarterly and annual chargebacks from DOL. Posting logic to record when the employer

agencies receive funding.

4

New USSGL Accounts for DOL

New accounts proposed for DOL will improve intragovernmental eliminations.

132100 – Unfunded FECA Benefit Contributions Receivable

540500 – Unfunded FECA Benefit Revenue 540600 – Contra Revenue for Unfunded

FECA Benefit Revenue

5

To record DOL’s Quarterly Chargeback bill

Employer agencyDr 685000 Employer Contributions to EmployeeBenefit Prog not RequiringCy Budget Authority

Cr 222500 Unfunded FECA Liability

DOLDR 132100 UnfundedEmployee Benefit ContributionReceivable

CR 540500 Unfunded Benefit Program Revenue

6

Changes to the Existing USSGL accounts for DOL

Changes to existing USSGL accounts are also proposed to improve intragovernmental eliminations

132000 – Funded Employment Benefit Contributions Receivable (title and definitions)

540000 – Funded Benefit Program Revenue (title and definition)

540900 - Contra Revenue for Funded Benefit Program Revenue (title and definition)

7

FECA Cycle for Appropriated Agencies

Agency 030Appropriated AgencyNewly established agency in Fiscal year X1

DOLNo year Fund

Pool of FECA reimbursementsFrom Agencies

Agency 030 Injured

employees

Qtrly estimated bill

Annual chargeback

FECA ReimbursementsApproximately 2 fiscal year

FECA Claim payments

Funding DOL

8

Note: Discrepancies with chargebacks

If an agency finds a discrepancy on a chargeback bill they should contact DOL. Once the difference is verified and confirmed, it will be reflected on the next chargeback bill.

An agency should not make any adjustments since DOL is adjusting the next chargeback. An independent agency correction would result in an error because it would be reflected twice.