NCAS

Pensions and Benefit Claim Payments (COA)

Pension Payments

    535210 Pension Fund Payments
    To record pension payments for State recognized defined benefit and defined contribution plans.

    535218 Refund of Contributions

    535219 Other Pensions/Supplements
    To record pension-like payments or supplements not related to State recognized defined benefit and defined contribution plans. (Note: Prior to FY 2005-2006, former title of this account was "Other Non-Employee Pensions.")

Disability Claim Payments

    535221 Long Term Disability Payments

    535222 Death Benefits

    535223 Reimbursement - State Disability Payments

Supplemental Benefit Payments

    535232 LEO Separation Allowance
    To record the payment of special separation allowance benefits to retired law enforcement officers under the provisions of General Statute 143-166.41.

    535233 Retirement Supplement
    Beginning 7-1-05, agencies should stop using this account. Instead, agencies must use account 535210, 535219, or 535232 as appropriate.

Other Benefit Payments

    535241 Unemployment Compensation Payments
    This account is for use only by the Employment Security Commission(ESC)  for unemployment benefit payments to claimants. 

    Please see/use account 531572 Unemployment Compensation Payments to ESC for employer payments to ESC.

    535242 Medical Claim Payments

    535242001 Medical Claim -- Incentives and Awards

    535243 Contributory Death Benefits
    Payments made to beneficiary of retirees who participated in this death benefit plan. Plan is 100% supported by retirees to provide additional benefits to beneficiaries.

535244 Pharmacy Claim Payments

535244001 Pharmacy Claim -- Co-pay Waivers

Other Claims

    535251 Fire Loss Claim Payments

    535252 Wind Storm Losses & Other Perils Claim Payments

    • 535252001 Claims-All Risk
    • 535252002 Claims-Theft
    • 535252003 Claims-Vandalism
    • 535252004 Claims-Sprinkler Leakage
    • 535252005 Claims-Broad Form
    • 535252006 Claims-Business Interruption
    • 535252007 Claims-Extra Expense
    • 535252008 Claims-Flood
    • 535252009 Claims-Earthquake
    • 535252010 Claims-Spoilage
    • 535252011 Claims-Reinsurance with Fund Participation
    • 535252012 Claims-Reinsurance w/o Fund Participation
    • 535252013 Claims - Employee Theft
    • 535252014 Claims - Terrorism
    • 535252015 Claims - Mechanical Breakdown
    • 535252016 Claims-Accidental Damage (Includes claim payments for school equipment accidentally damaged by faculty and/or students).
    535253 Insurance Extended Coverage

    535254 Vol Safety WC Claim Payments