Cafeteria Fringe Benefits and also Your Workforce
http://garretttgwm577.angelfire.com/index.blog/1628728/payroll-professionals-giving-your-business-the-edge/
Employees pay for non-reimbursed expenses from these accounts. Unfortunately, flexible-spending accounts are "use-it-or-lose-it" accounts; suggesting that any kind of funds leftover at the end of the year can not