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Fund Reference Manual

Fund 445 - Self-Insured Employer Overpayment Reimbursement Account

Authority: RCW 51.44.142
Admin Agency: Department of Labor and Industries - 2350
Cash Type: 2 - Treasury Trust Fund
SAAM Budget Type: Budgeted (Nonappropriated/Allotted) (B)
Earnings from Investments are: Credited to the general fund under RCW 43.79A.040(4)(a).
Description: For reimbursing the reserve fund and self-insured employers for benefits overpaid during the pendency of board or court appeals in which the self-insured employer prevails and has not recovered.
Sources of Revenue: Assessments
Clientele: Self-insured employers, Department of Labor & Industries
Effective Date: 06/12/2008

ACFR Information

Account Code: 445
Account Title: Self-Insured Employer Overpayment Reimbursement Account
Fund Type: FA - Enterprise Funds
Rollup Fund: FB - Workers' Compensation Fund
Closing GL Code: 9400 - Accumulated Earnings(Loss)