Section 21-I:30-e - Employee and Retiree Benefit Risk Management FundI. There is hereby established the employee and retiree benefit risk management fund, which shall be administered by the department of administrative services. The fund shall be nonlapsing and continually appropriated to the department of administrative services.II. All funds accumulated from any source for active state employee health benefits shall be accounted for in the fund established in paragraph I. The fund shall be used to pay for active state employee health care expenses and any administrative costs related thereto pursuant to RSA 21-:30I, RSA 21-:30-aI, and RSA 21-:30-bI and shall not be used for any other purpose.III. All funds accumulated from any source for state retiree health benefits also shall be accounted for in the fund established in paragraph I. The fund shall be used to pay for state retiree health care expenses and any administrative costs related thereto pursuant to RSA 21-:30I, RSA 21-:30-aI, and RSA 21-:30-bI, and for expenses related to the production of the biennial actuarial valuation report, and shall not be used for any other purpose.IV. At the end of each fiscal year, the state treasurer shall credit the fund with interest and any other income earned. 2007, 263 : 39 , eff. July 1, 2007.