The division of risk and benefits may use moneys in the employee benefit adjustment account, established under N.H. Rev. Stat. § 9:17-c, for the purposes of paying the administrative fees for the dependent care assistance program established under N.H. Rev. Stat. § 21-I:44-a and the medical and related expenses program established under N.H. Rev. Stat. § 21-I:44-b. The division of risk and benefits may also use such moneys in the event money must be paid to the contracting party in advance to cover the employee’s medical expenses, when the employee has not contributed all of such costs from payroll deductions, provided that the employee benefit adjustment account shall be repaid when the employee fulfills his or her obligation.