HomeMy WebLinkAboutRESOLUTIONS - 11191996 - 96-541 r
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY
Adopted this order on November 19, 1996 by the following vote:
AYES: `SUPERVISORS ROGERS, BISHOP, DE SAULNIER, TORLAKSON AND SMITH.
NOES: NONE.
ABSENT: NONE.
ABSTAIN: NONE.
Resolution No. ¢67541
SUBJECT: RESOLUTION AUTHORIZING THE ESTABLISHMENT OF A HEALTH CARE
SPENDING ACCOUNT TRUST
The Contra Costa County Board of Supervisors in its capacity as the
governing body of this County and all Districts of which it is 'ex-
officio the governing board,
RESOLVES THAT:
1. Effective January 1, 1997, the Auditor-Controller is
directed to establish a , trust fund to be used in the
funding and disbursementS of a Health Care Spending
Account Program (HCSAP) fbr County and special district
employees under the jurisdiction of the County Board of
Supervisors.
2 . Deposits to the Trust Fund will come from the following
sources:
a) The amounts deposited into the Health Care Spending
Account Program (HCSAP) which are deducted from the
monthly payroll checks of participating members
b) The amounts deposited into the HCSAP which remain
unused at the end of the Program year and which
must be forfeited as required by Section 125 of the
Internal Revenue Code.
C) Savings to the County commencing January 1, 1997
and forward for monies resulting from HCSAP
contributions being exempt from FICA taxes.
d) An advance of $25, 000 to be deposited from the
County General Fund to cover those amounts, if any,
which must be reimbursed to employees for expenses
incurred prior to the completion of their deposits
to the fund.
3 . Disbursements from the Trust Fund will be made by the
Auditor-Controller at the direction of the Human
Resources Director for the following purposes:
a) To reimburse employees for expenses that qualify
for reimbursement under the HCSAP and are approved
by the Human Resources Department. Such
reimbursement shall be made regardless of the
balance in the participant's account up to the
limits established by the participant not to exceed
the program limitation.
b) To reimburse the Human Resources Department for
implementation and ongoing administrative costs
related to this program.
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RESOLUTION NO. 06/541
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c) . To comply with IRS rules for the Health Care
Spending Account, the Auditor-Controller's Office
is authorized to make transfers of General Fund
cash to the Health Care Spending Account when the
required payments exceed the trust fund balance.
The County Administrator's Office is required to
submit an appropriation adjustment to the County
Board for any transfers of General Fund cash to the
Health Care Spending Account made by the Auditor-
Controller.
d. The Human Resources Department will insure that the
General Fund will be reimbursed no later than- two
years after an advance is made to the Trust Fund.
Orig Dept: Human Resources
cc: County Administrator
County Counsel
Auditor-Controller f 0 that"1 'a a true and`max Dopy of
en a�On taken and entered on the minuEee W"tl�e
Boom of 8 re on the date shown.
ember 19, 1996
TCMELO lark e b
f 8 Dont
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RESOLUTION NO. $6/541
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