Some federal employees will not be able to participate in the new flexible spending account program effective July 1 because their agency’s payroll system will not be ready to process the withholdings into such accounts, the Office of Personnel Management has announced. That is the latest twist in what has turned into a complicated start to the program, which will allow employees to set aside pre-tax payroll dollars for dependent care or health care purposes. While originally indicating that employees of agencies whose payroll systems will not be ready by July 1 would merely have their deductions taken from fewer pays, OPM now says that the program will not accept any claims for reimbursable expenses incurred before an individual’s agency has started payroll withholding. But it also says that employees should go ahead and express their interest in enrolling during the open season that is continuing through June 20, online at www.fsafeds.com or at (877) 372-3337, even if their agencies will not be ready by July 1, and that they will be told later when their enrollment will be effective. Meanwhile, enrollment for all employees is still being delayed while the government continues to work out whether enrollees will be charged fees.