198xxx-199xxx: Deferred Charges - Fringe Benefits

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I. GENERAL

Fringe benefit rates are determined annually for monthly, biweekly, house staff, and student employees. These rates are applied to salary charges on each payroll and charged to G/L account 610000 in the cost object receiving the salary charges. The offsetting credit goes to G/L account 199900 in this series.

Costs of the various fringe benefit programs are charged to G/L accounts 198000-199800 in this series. These charges should equal the credit in G/L account 199900 resulting from the fringe benefit charge described above. If not, then the fringe benefit rates will be reviewed for possible revision.

II. G/L ACCOUNT DEFINITIONS

198000 Fringe Benefits - LTD (Valid For: External Reporting Only)
198100 Fringe Benefits - D U Admin Benefits Plans (Valid For: Univ)
198200 Fringe Benefits - Medical Care Health Care Plan Manager (Valid For: DUHS, Univ)
198400 Fringe Benefits - Benefits Administration Office (Valid For: Univ)
198500 Fringe Benefits - Long Term Disability Insurance (Valid For: DUHS, Univ)
198600 Fringe Benefits - Insurance - Group Life (Valid For: Closed)
198700 Fringe Benefits - Parking Subsidy (Valid For: Univ)
198800 Fringe Benefits - Pension Program - Non-Academic (Valid For: Univ)
198900 Fringe Benefits - Benefits Statements (Valid For: Closed)
199000 Fringe Benefits - Pension Program - Academic and Staff (Valid For: DUHS, Univ)
199100 Fringe Benefits - Employee Service Awards (Valid For: Univ)
199200 Fringe Benefits - Social Security (Valid For: DUHS, Univ)
199300 Fringe Benefits - Unemployment Insurance (Valid For: Univ)
199301 Fringe Benefits - Flexible Spending Administration (Valid For: Univ)
199400 Fringe Benefits - Survivors Benefits (Valid For: Univ)
199500 Fringe Benefits - Employee Health and Live for Life (Valid For: Univ)
199600 Fringe Benefits - Tuition Grants (Valid For: Univ, DUHS)
199700 Fringe Benefits - Educational Assistance Plan (Valid For: Closed)
(Closed 11/2014)
199701 Fringe Benefits – Employee Tuition Assistance Program (Valid For: DUHS, Univ)
Represents the cost of employee reimbursement of tuition for classes taken at Duke or any other higher education institution.
199800 Fringe Benefits - Worker's Compensation Insurance and Ergonomics (Valid For: Univ)
199900 Fringe Benefits Recharged (Credit) (Valid For: Univ)
199901 Fringe Pool Over (Under) Recovery FY 03-04 (Valid For: Closed)
199902 Fringe Pool Over (Under) Recovery FY04-05 (Valid For: Closed)
199903 Fringe Pool Under (Over) Recovery FY 05-06 (Valid For: Closed)
FY 06 layer for fringe rate
199904 Fringe Pool Over (Under) Recovery FY 06-07 (Valid For: Closed)
199905 Fringe Pool Over (Under) Recovery FY 07-08 (Valid For: Closed)
199906 Fringe Pool Over (Under) Recovery FY 08-09 (Valid For: Closed)
199907 Fringe Pool Over(Under) Recovery FY09-10 (Valid For: Closed)
199908 Fringe Pool Over (Under) Recovery FY10-11 (Valid For: Closed)
This GL is used to account for fringe pool over (under) recovery for FY11.
199909 Fringe Pool Over (Under) Recovery FY11-12 (Valid For: Financial Accounting & GAAP Reporting )
Used for FY12 Fringe Benefit entries.
199910 Fringe Pool Over (Under) Recovery FY12-13 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY13.
199911 Fringe Pool Over (Under) Recovery FY13-14 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY14.
199912 Fringe Pool Over (Under) Recovery FY14-15 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY15.
199913 Fringe Pool Over (Under) Recovery FY15-16 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY16. (Created 07/2015)
199914 Fringe Pool Over (Under) Recovery FY16-17 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY17.  (Created 07/2016)\r\n
199915 Fringe Pool Over (Under) Recovery FY17-18 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recover for FY18. (Created 07/2017)<\r\n