Unfunded FECA Benefit Contributions Receivable
Definition
This account is used to record the amount recorded by the Department of Labor for unfunded Federal Employees' Compensation Act (FECA) contributions due from employers. Until the paying federal entity records the actual budgetary obligation, the associated FECA liability and receivable are considered unfunded. This account does not close at year-end.
Year-end: This account does not close at year-end.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
10For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
B
E
Debit/Credit
BulkFile attribute
D
C
Fed/Nonfed
BulkFile attribute
F
N
Trading Partner
BulkFile attribute
###
Trading Partner Main
BulkFile attribute
####
Fund Type
TAS attribute
EG
Reporting Type Code
TAS attribute
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
N