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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
DESCRIPTIONS OF FUNCTIONAL CATEGORIES
 
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FUNCTION CODE:   Y1* NAME:    Workers' Compensation Systems
SECTOR:    General APPLIES TO:    Finance |X|    Employment | |
PUBLICATION CATEGORIES:    Insurance Trusts
DEFINITION:    Distribution of cash benefits to eligible persons under state-administered plans for compulsory accident and injury insurance of workers.
EXAMPLES:   Benefits: Claims paid directly to, or on behalf of, injured beneficiaries for compensation of wages lost, medical care, rehabilitation, funeral expenses, and other eligible benefits. Includes payments made from regular workers' compensation funds as well as from subsequent injury funds, second injury funds, and the like. Other Payments: Exhibit-only code for administration of workers' compensation systems including adjudication of claims (also report at Financial Administration, code 23); recorded losses on investments (also deduct from Other Investment Earnings, code Y13); other costs or payments not representing benefits (except purchase of investments).
EXCLUSIONS:   Local government payments to state systems (report as local current operation expenditure of function involved); state government payments to system on behalf of its employees (interfund transfer); crime victim compensation benefits administered by a workers' compensation agency (report at Other and Unallocable, code 89); "pay-as-you-go" workers' compensation programs and other direct payments from current appropriations (report at function of paying agency); purchase of investments. Exclude administrative costs from benefits and report them at both codes Y15 and 23.
REFERENCES: - To be added later -
 
OTHER NOTES:   (1) These data are collected by a separate mail canvass of state workers' compensation systems. (2) Report state employment data for administering these systems at code 23. (3) This function applies solely to state governments. Both the Federal Government and the District of Columbia have noninsurance, "pay-as-you-go" plans.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
Y14 Benefits and Withdrawals N YN N NN
 
EXHIBIT-ONLY CODE:  
Y15 Other Payments N YN N NN
 
* Shows whether data are collected (Y) or not (N) for that type.

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