INDUSTRY FIELD GUIDE
Self-insurance fund allocation records for AI testing
A fund can record a payment once and allocate its cost among accounting categories later.
NAICS 525190 · Other Insurance Funds
A fund can record a payment once and allocate its cost among accounting categories later. A reallocation should not become another disbursement in a summary. Census includes certain self-insurance and workers’ compensation funds in this industry. Actuarial data quality guidance provides context for tracking reliable inputs. Census NAICS manual · Actuarial data quality standard
Make a fictional disbursement record and two approved allocation versions. Give one correction a different effective month and another memo a similar payment number with no matching reference. Ask the model which records affect totals, what changed in allocation, and what remains unsupported. Score payment identity and period separately.
Keep employee and injury records, claims, account details, sponsors, and confidential reserve information out of the packet. The exercise uses dummy amounts and never authorizes a payment or assesses a claim.
Describe a fund allocation sample
Original Fiund exercise
A cost reallocation changes categories without duplicating disbursement
A fictional fund ledger uses arbitrary amounts and category labels. It contains no employee, injury, claim, sponsor or actual reserve information.
| Record | Source | What it records |
|---|---|---|
| SF1 | Disbursement D | Single documented outflow 100 practice units, posted month M1. |
| SF2 | Approved allocation versions | D allocation v1, M1: category A=60, B=40. Approved v2 effective M2: A=55, B=45; explicitly replaces the allocation only and does not create another outflow. |
| SF3 | Unlinked memo | Memo refers to D-like alias and 100 units, no full D reference or approval. Summary draft adds v1 and v2 as two payments. |
Question for the model
What outflow is documented, what allocation changes in M2, and can the memo support an additional disbursement?
Show the reference answer and checks
SF1 documents one 100-unit disbursement. SF2 reallocates five units from A to B effective M2, preserving the 100-unit allocation total and expressly creating no new outflow. M1 retains its stated v1 period basis unless separately restated. SF3 lacks a complete reference and approval, so it supplies no additional payment evidence. Correct the draft's double count while retaining the distinct effective periods of the allocation versions.
- Adding successive allocation versions as multiple cash outflows.
- Applying a later-period reallocation backward without a stated restatement rule.
Fields to preserve
- Disbursement reference and posting period
- Identifies the cash event.
- Allocation version, category and effective month
- Defines the cost distribution.
- Approval and replacement scope
- Separates a reclassification from payment evidence.
Test another case
Add an approved M1 restatement explicitly referencing v2. Require the historical allocation to update while the single cash outflow remains 100.
Use original dummy records. Exclude actual claims, employee details and reserves; payment authorization and claim assessment are outside the exercise.
Discuss a contribution
Describe the sources you control, the task they could support and what has already been checked. Use the existing-data assessment for an archive or the collection brief for a new recording project. The contributor agreement defines Fiund’s licensing authority and compensation. A guide or fictional exercise does not establish an accepted collection or a sale.