Section 40.875 - Administrative and contract costs(1) The department shall do all of the following:(a) Beginning on January 1, 1990, collect, from each state agency with employees eligible to participate in an employee-funded reimbursement account plan, a fee in an amount determined by the department to equal that state agency's share of all of the following: 1. Costs under contracts with employee-funded reimbursement account plan providers.2. The department's administrative costs under this subchapter.(b) Establish a formula, subject to approval by the board, to determine the fees charged to state agencies under par. (a).(c) Establish procedures for collecting the fees charged under par. (a).(d) Collect forfeitures from employee-funded reimbursement accounts, under the terms of contracts with employee-funded reimbursement account plan providers or with employees.(e) Deposit fees collected under par. (a), forfeitures collected under par. (d) and interest earned on the fees and forfeitures in the fund, credited to the account established under s. 40.04(9m) (a) to pay costs described in par. (a) 1. and 2.(f) Charge costs described in par. (a) 1. and 2. to the account established under s. 40.04(9m) (a).(2) The department may base the fees charged under sub. (1) (a) on estimates of anticipated administrative and contract costs.