Exhibit_F_-_County_FSA_and_HRA_Account_Balance,_and_Retiree_Billing.xlsx

This document is an FSA and HRA account balance report with retiree billing information for the County of Volusia, Florida as of March 2026, supporting a concurrent Request for Proposals for benefit administrative services. The report details FSA account balances organized by county division, showing 908 FSA participants with total elections of $927,386.74 and plan year balances of $724,576.22 as of March 5, 2026. Additionally, the report includes HRA account information for 2 participants with combined employer contributions of $199,998.00 and a comprehensive retiree billing report documenting monthly premium amounts for 615 enrolled retirees across multiple carriers including Cigna for medical and dental coverage, Aetna for vision services, and UnitedHealthCare for Medicare Supplement and Pharmacy Part D plans. The retiree population encompasses pre-65 participants, Medicare-eligible retirees age 65 and older, and COBRA participants with coverage tiers ranging from employee-only to family and retiree-plus-family configurations.

The RFP accompanying this financial data solicits proposals for comprehensive third-party administration of Medical and Dependent Care FSAs with debit card functionality, HRA administration for medical claims under Florida Statute 112.1816, COBRA administration and compliance, and retiree billing and premium collection services. The contract term spans five years (January 1, 2027 through December 31, 2031) with an optional five-year renewal contingent on mutual written agreement and County Council approval. Proposals must be submitted electronically by April 15, 2026 at 3:01 p.m., with technical questions due by April 1, 2026. The current benefit administrator is Chard Snyder. The County maintains self-funded medical coverage through Cigna, dental through Cigna, vision through Aetna, Medicare Supplement through United Healthcare, and Medicare Part D through United Healthcare. Evaluation criteria include firm qualifications (10%), project methodology and approach (25%), functional performance (30%), total cost (20%), experience and references (10%), and financial stability and litigation (5%). Contractors must maintain comprehensive insurance coverage including Workers' Compensation at Florida statutory limits, Commercial General Liability of $1,000,000 per occurrence/$2,000,000 aggregate, Professional Liability of $1,000,000 per claim/$2,000,000 aggregate, Cyber Insurance of $2,000,000, and Fidelity insurance of $2,000,000 single loss limit. Payment terms are established at 45 business days from invoice receipt, and the County is tax-exempt and will not pay sales or federal excise taxes.