RCW 41.05.123
Flexible spending administrative account—Salary reduction account—School employees' benefits board flexible spending and dependent care administrative account—School employees' benefits board salary reduction account.
(1) For the public employees' benefits board program, the flexible spending administrative account is created in the custody of the state treasurer.
(a) All receipts from the following must be deposited in the account:
(i) Revenues from employing agencies for costs associated with operating the medical flexible spending arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter; and
(ii) Unclaimed moneys at the end of the plan year after all timely submitted claims for that plan year have been processed. Expenditures from the account may be used only for administrative and other expenses related to operating the medical flexible spending arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter. Only the director or the director's designee may authorize expenditures from the account. The account is subject to allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures.
(b) The salary reduction account is created in the custody of the state treasurer. Employee salary reductions paid to reimburse participants or service providers for benefits provided by the medical flexible spending arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter shall be paid from the salary reduction account. The funds held by the state to pay for benefits provided by the medical flexible spending arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter shall be deposited in the salary reduction account. Unclaimed moneys remaining in the salary reduction account at the end of a plan year after all timely submitted claims for that plan year have been processed shall become a part of the flexible spending administrative account. Only the director or the director's designee may authorize expenditures from the account. The account is not subject to allotment procedures under chapter 43.88 RCW and an appropriation is not required for expenditures.
(c) Program claims reserves and money necessary for start-up costs transferred from the public employees' and retirees' insurance account established in RCW 41.05.120 may be deposited in the flexible spending administrative account. Moneys in excess of the amount necessary for administrative and operating expenses of the medical flexible spending arrangement program may be transferred to the public employees' and retirees' insurance account.
(d) The authority may periodically bill employing agencies for costs associated with operating the medical flexible spending arrangement program and the dependent care assistance program provided through the salary reduction plan authorized under this chapter.
(2) For the school employees' benefits board program, the school employees' benefits board flexible spending and dependent care administrative account is created in the custody of the state treasurer.
(a) All receipts from the following must be deposited in the account:
(i) Revenues from school employees' benefits board organizations for costs associated with operating the school employees' benefits board medical flexible spending arrangement program and the school employees' benefits board dependent care assistance program provided through the salary reduction plan authorized under this chapter; and
(ii) Unclaimed moneys at the end of the plan year after all timely submitted claims for that plan year have been processed. Expenditures from the account may be used only for administrative and other expenses related to operating the school employees' benefits board medical flexible spending arrangement program and the school employees' benefits board dependent care assistance program provided through the salary reduction plan authorized under this chapter. Only the director or the director's designee may authorize expenditures from the account. The account is subject to allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures.
(b) The school employees' benefits board salary reduction account is created in the custody of the state treasurer. School employee salary reductions paid to reimburse participants or service providers for benefits provided by the school employees' benefits board medical flexible spending arrangement program and the school employees' benefits board dependent care assistance program provided through the salary reduction plan authorized under this chapter shall be paid from the school employees' benefits board salary reduction account. The funds held by the state to pay for benefits provided by the school employees' benefits board medical flexible spending arrangement program and the school employees' benefits board dependent care assistance program provided through the salary reduction plan authorized under this chapter shall be deposited in the school employees' benefits board salary reduction account. Unclaimed moneys remaining in the school employees' benefits board salary reduction account at the end of a plan year after all timely submitted claims for that plan year have been processed shall become a part of the school employees' benefits board flexible spending and dependent care administrative account. Only the director or the director's designee may authorize expenditures from the account. The account is not subject to allotment procedures under chapter 43.88 RCW and an appropriation is not required for expenditures.
(c) Program claims reserves and money necessary for start-up costs transferred from the school employees' insurance account established in RCW 41.05.120 may be deposited in the school employees' benefits board flexible spending and dependent care administrative account. Moneys in excess of the amount necessary for administrative and operating expenses of the school employees' benefits board medical flexible spending arrangement and the school employees' benefits board dependent care assistance program may be transferred to the school employees' insurance account.
(d) The authority may periodically bill school employees' benefits board organizations for costs associated with operating the school employees' benefits board medical flexible spending arrangement program and the school employees' benefits board dependent care assistance program provided through the salary reduction plan authorized under this chapter.
[ 2018 c 260 § 26; 2008 c 229 § 6; 2005 c 143 § 2.]
NOTES:
Effective date—2008 c 229: See note following RCW 41.05.295.
Structure Revised Code of Washington
Title 41 - Public Employment, Civil Service, and Pensions
Chapter 41.05 - State Health Care Authority.
41.05.004 - Intent—Use of word "board."
41.05.008 - Duties of employing agencies.
41.05.009 - Determination of employee or school employee eligibility for benefits.
41.05.0091 - Eligibility exists prior to January 1, 2010.
41.05.013 - State purchased health care programs—Uniform policies—Report to the legislature.
41.05.014 - Applications, enrollment forms, and eligibility certification documents—Signatures.
41.05.015 - Medical director—Appointment of personnel.
41.05.017 - Provisions applicable to health plans offered under this chapter.
41.05.022 - State agent for purchasing health services—Single community-rated risk pool.
41.05.023 - Chronic care management program—Uniform medical plan—Definitions.
41.05.031 - Agencies to establish health care information systems.
41.05.033 - Shared decision-making demonstration project—Preference-sensitive care.
41.05.036 - Health information—Definitions.
41.05.037 - Nurse hotline, when funded.
41.05.039 - Health information—Secure access—Lead organization—Administrator's duties.
41.05.042 - Health information—Processes, guidelines, and standards.
41.05.046 - Health information—Conflict with federal requirements.
41.05.050 - Contributions for employees and dependents—Definitions.
41.05.055 - Public employees' benefits board—Members.
41.05.065 - Public employees' benefits board—Duties—Eligibility—Definitions—Penalties.
41.05.066 - Domestic partner benefits.
41.05.068 - Federal employer incentive program—Authority to participate.
41.05.085 - Retired state employee and retired or disabled school employee health insurance subsidy.
41.05.095 - Coverage for dependents under the age of twenty-six.
41.05.100 - Chapter not applicable to certain employees of Cooperative Extension Service.
41.05.110 - Chapter not applicable to officers and employees of state convention and trade center.
41.05.120 - Public employees' and retirees' insurance account—School employees' insurance account.
41.05.140 - Payment of claims—Self-insurance—Insurance reserve fund created.
41.05.165 - Rules—Insurance benefit reimbursement.
41.05.170 - Neurodevelopmental therapies—Employer-sponsored group contracts.
41.05.175 - Prescribed, self-administered anticancer medication.
41.05.177 - Prostate cancer screening—Required coverage.
41.05.180 - Mammograms—Insurance coverage.
41.05.183 - General anesthesia services for dental procedures—Public employee benefit plans.
41.05.185 - Diabetes benefits—State purchased health care.
41.05.188 - Eosinophilic gastrointestinal associated disorder—Elemental formula.
41.05.195 - Medicare supplemental insurance policies.
41.05.197 - Medicare supplemental insurance policies.
41.05.205 - Tricare supplemental insurance policy—Authority to offer—Rules.
41.05.225 - Blind licensees in the business enterprises program—Plan of health insurance.
41.05.240 - American Indian health care delivery plan.
41.05.280 - Department of corrections—Inmate health care.
41.05.295 - Dependent care assistance program—Health care authority—Powers, duties, and functions.
41.05.300 - Salary reduction agreements—Authorized.
41.05.310 - Salary reduction plan—Policies and procedures—Plan document.
41.05.320 - Salary reduction plan—Eligibility—Participation, withdrawal.
41.05.330 - Salary reduction plan—Accounts and records.
41.05.340 - Salary reduction plan—Termination—Amendment.
41.05.350 - Salary reduction plan—Rules.
41.05.360 - Salary reduction plan—Construction.
41.05.405 - Public option plans—Availability—Hospital contracts—Recommendations.
41.05.410 - Qualified health plans—Contract for—Requirements—Cost and quality data.
41.05.413 - Qualified health plans—Reimbursement limit—Waiver.
41.05.420 - Plan of health care coverage—Prescription insulin drug cost limits—Cost sharing.
41.05.430 - Plan of health care coverage—Immediate postpartum contraception devices.
41.05.520 - Pharmacy connection program—Notice.
41.05.525 - Treatment of opioid use disorder—Prior authorization.
41.05.527 - Opioid overdose reversal medication bulk purchasing and distribution program.
41.05.530 - Prescription drug assistance, education—Rules.
41.05.540 - State employee health program—Requirements—Report.
41.05.600 - Mental health services—Definition—Coverage required, when.
41.05.601 - Mental health services—Rules.
41.05.630 - Annual report of customer service complaints and appeals.
41.05.660 - Community health care collaborative grant program—Award and disbursement of grants.
41.05.670 - Chronic care management incentives—Provider reimbursement methods.
41.05.680 - Report—Chronic care management.
41.05.740 - School employees' benefits board.
41.05.742 - Single enrollment requirement.
41.05.744 - School employee eligibility during COVID-19 state of emergency.
41.05.745 - School employees' benefits board—Employee-paid, voluntary benefits—Optional benefits.
41.05.750 - Problem and pathological gambling treatment program.
41.05.751 - Problem gambling account.
41.05.760 - Recovery residences—Registry.
41.05.761 - Recovery residences—Technical assistance for residences seeking certification.
41.05.762 - Recovery residences—Revolving fund.
41.05.765 - Insulin drugs—Cap on enrollee's required payment amount—Cost-sharing requirements.
41.05.830 - Coverage for hearing instruments—Definitions.