USA FSA Entries

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Mar 13, 2023
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I am temporarily helping out a company while they hire a permanent bookkeeper ... they have an FSA, and it appears that some of it has been incorrectly accounted for. Below is the sequence of events .... Can someone help me out with this?

1. no employer contributions
2. deductions are made through payroll (goes to FSA Liability GL)
3. monies withheld are transferred into a separate bank account (do I need to show a debit to the liability account here and a credit to the bank account?)
4. 3rd party administrator auto-drafts funds for eligible expenses (this has been debited to an expense account in the past)
5. 3rd party administrator bills the company for monthly fees (this has been debited to the company paid Health Insurance expense account in the past)
 

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