HomeMy WebLinkAbout6.d. Transfer Loan - Flexible Spending Account
EXECUTIVE SUMMARY
City Council Regular Meeting: January 17, 2017
AGENDA ITEM: Transfer/Loan – Flexible Spending
Account
AGENDA SECTION:
Consent
PREPARED BY: Jeff May, Finance Director AGENDA NO. 6.d.
ATTACHMENTS: None APPROVED BY: LJM
RECOMMENDED ACTION: Motion to approve a transfer of $60,300.00 from the General
Fund to the Flexible Spending Account on a temporary basis, to be paid back through
employee withholdings as the withholdings occur.
ISSUE
The City must fund the Flexible Spending Account at the beginning of the plan year to ensure that as
draws occur that there are funds to cover those draws. This funding is done on a short-term basis and is
repaid with employee withholdings during the year.
BACKGROUND
For Council consideration this evening is a request for funds to be paid to the Flexible Spending Account
for the City of Rosemount employees for the plan year 1/1/17 to 12/31/17. These funds will be used to
cover potential overages in that account. Once again, entering a new plan year, we are facing the same
federal law that requires the employer to set aside a sufficient amount of dollars to cover all claimed
expenses throughout the plan year, even though the amounts may not have been withheld from an
employee at the time that the claims are made. The amount being requested is the total amount that will
be required to cover all deposits made by employees during the upcoming plan year. Any additional
amounts to cover the 2016 final year-end adjustment necessary to balance out the account for the calendar
year (to cover the new hires and employees who left the City) will be administered internally as our year-
end process is completed. Also, any new hires and terminations will be handled internally during the year
to cover any potential over or under coverages as they occur. As we have done in the past, when the
money is withheld from the employee’s payroll checks, it will be deposited into the General Checking
Account to reimburse that account for the funds that were advanced to the Flexible Spending Checking
Account.
We have done this since 1990 and the process has worked very well in handling the Flex Account.
SUMMARY
Recommend the above motion.