(a) The governing board of each system may establish and administer a cafeteria plan fund.
(b) The following shall be credited to the cafeteria plan fund of a system:
(1) salary reduction payments for benefits included in a cafeteria plan adopted under this chapter, other than group coverage plans under the uniform program;
(2) appropriations by the state for the administration of a cafeteria plan; and
(3) a monthly fee established under § 1601.202.