Issue Date:
Revised Date:

Object Type

Cash — Salaries and Wages

Reference

Description

To record the payment of death benefits to a deceased employee's estate.

These payments consist of:

  • Pay for accrued vacation time
  • Eligible portions of accrued sick leave as authorized by law

Note

This code does NOT include:

  • Lump sum payments made upon termination of employment (7023)
  • Payments to employees with less than six months of service unless authorized by law

USAS Values

Appropriation Year 20
USAS Title TERMINATION PAY-DEATH BENEFITS
Object Group 40 – Payroll
USAS Status A
Rev/Exp Category 01 – SALARIES AND WAGES