Exhibit_F_-_County_FSA_and_HRA_Account_Balance,_and_Retiree_Billing.xlsx

This document is an Exhibit F report from the County of Volusia, Florida, presenting FSA account balance data, HRA account balance data, and retiree billing information as of March 2026. The report reflects account status for 908 FSA participants across multiple county divisions and 2 HRA participants. The FSA section details individual participant elections, employer and participant contributions, account balances, and available balances across Flexible Spending Accounts (FSA) and Dependent Care Accounts (DCA) organized by division codes. The data shows a total FSA plan year balance of $724,576.22 with an available balance of $665,664.46 across all divisions for the plan year January 1, 2026 through December 31, 2026. The HRA section reports minimal activity with two participants holding combined employer contributions of $199,998.00 with no paid amounts or pending balances as of March 12, 2026. The retiree billing section provides a comprehensive list of monthly premium charges for retirees across multiple carriers including Cigna, UnitedHealthCare, and Aetna, covering pre-65 medical plans, Medicare supplement plans, dental, vision, pharmacy Part D coverage, and COBRA participants with coverage tiers ranging from individual to family coverage options.

The account data reveals consistent employer deposits throughout the plan year, with employer savings of $14,289.09 noted in the FSA section. Participant contributions reflect a range of election amounts from $8.84 to $3,400.00 per individual, with paid amounts indicating active utilization of FSA benefits across dependent care and medical expense categories. The retiree billing section demonstrates active enrollment in multiple plan options with monthly premiums ranging from $5.06 for vision-only coverage to $2,912.32 for comprehensive family medical coverage under pre-65 Cigna plans. Several retirees maintain coverage in multiple counties indicated by zip code variations, and the billing report includes both standard retiree plans and COBRA continuation coverage. The data supports the County of Volusia's benefit administrative services contract by demonstrating the scope and complexity of third-party administration requirements for FSA, HRA, COBRA, and retiree billing functions across numerous participants and plan options.