What types of employee benefit expenses should be reported in USSGL account 6400 Benefit Expense?
The title of USSGL account 6400 may seem like all benefits should be included, but it is intended to include very specific types of benefits. The original intention of USSGL account 6400 was to allow program agencies to report their contribution of employee benefit expenses, such as pension, health, life, and FECA, so that a reconciliation with the administering agencies’ benefit revenue would be possible. The definition of USSGL account 6400 was then further expanded to include unemployment, Voluntary Separation Incentive Payments, Social Security, Medicare, and entitlement benefit programs specifically identified in USSGL account 2160 Entitlement Benefits Due and Payable. The final definition of USSGL account 6400 was divided into two parts: one for program agencies using 6400 “G” to report their activities, and the other for administering agencies using 6400 “N” to report their activities. Although relocation costs, transportation costs, education costs, etc. may be classified as em
