Commissary Perks together with Your Workforce
http://daltonjkle488.angelfire.com/index.blog/1621988/lunchroom-perks-and-your-workforce/
Employees pay for non-reimbursed expenditures from these accounts. Sadly, flexible-spending accounts are "use-it-or-lose-it" accounts; suggesting that any kind of funds remaining at the end of the year can not