Los Angeles Southwest College

Flexible Spending Account (FSA)

Save on Taxes

Flexible Spending Accounts (FSA) are made possible by Section 125 of the Internal Revenue Code and are subject to regulations set by the IRS. Flexible Spending Accounts allow you to set aside pretax dollars to pay for certain incurred expenses not reimbursed under any health plan or dependent care reimbursement plan while you save on your current taxes.

Please remember that to be reimbursed for eligible health care expenses, you must complete and sign a claim form and submit it along with an explanation of benefits (EOB) or a detailed receipt as proof of services rendered. Claims are reimbursed based on the dates of services following the date you are enrolled in the plan. You may submit claims at any time during the current plan year.

You also have until March 31 of the following year to submit eligible expenses incurred during the previous plan year.


The LACCD has partnered with ASIFlex, to administer the HRA and FSA programs. Visit the ASIFlex website to obtain information about online claims submissions for those who use the debit card and for those who do not use the debit card, how to use the spending account debit card, how to understand your account statement, as well as videos about the FSA.

Please note that not everything within the ASIFlex website applies to LACCD employees.

Important Reminders: These reminders should help you to determine whether to enroll in the FSA and, if so, for how much.

  • The HRA is used first and then the FSA

  • At the end of the year, any unused HRA balance will roll over and be added to that year's balance

  • At the end of the year, a maximum of $500 unused FSA funds will roll over to the following year

Important Note: The debit card can also be used with the HRA account, and everything in the video will apply to the HRA except that the HRA does not have tax benefit for the individual employee as does the FSA.

Information related to the HRA and FSA, provided by SHPS, to take effect beginning 1/1/2011