Berkeley Municipal Code Art. 5 Payment of Dependent Care Assistance

A participant who has elected to receive dependent care assistance for a plan year may apply to the administrator during such plan year for reimbursement of dependent care expenses incurred by the participant during the plan year by submitting an application in writing to the administrator, in such form as the administrator may prescribe, setting forth:

A. The amount, date and nature of the expense with respect to which a benefit is requested;

B. The name of the person, organization or entity to which the expense was paid; and

C. Such other information as the administrator may from time to time require.

Such application shall be accompanied by receipts, cancelled checks or other statements showing the amounts of such expenses, together with any additional documentation which the Administrator may request. (Ord. 5851-NS § 1 (part), 1988)

The City shall reimburse the participant from the participant’s dependent care assistance account for dependent care expenses incurred during the plan year for which the participant submits documentation in accordance with Section 4.42.501. The City shall make such reimbursements once each month. No reimbursement or payment under this Section 4.42.502 of expenses incurred during a plan year shall at any time exceed the balance of the participant’s dependent care assistance account for the plan year at the time of the reimbursement or payment. The amount of any dependent care expenses not reimbursed or paid as a result of the preceding sentence shall be carried over and reimbursed or paid only if and when the balance in such account permits such reimbursement or payment. In no event, however, will any reimbursement or payment be made for expenses which were incurred prior to the date the participant’s participation in the plan commenced for such plan year. (Ord. 5851-NS § 1 (part), 1988)

On or before January 31 of each year, the administrator shall furnish to each participant who has received dependent care assistance during the prior plan year a written statement showing the amount of such assistance paid during such year with respect to the participant. (Ord. 5851-NS § 1 (part), 1988)