Summary of Exhibit F - County FSA and HRA Account Balance, and Retiree Billing

This document is a financial report from the County of Volusia, Florida detailing Flexible Spending Account (FSA) balances, Health Reimbursement Arrangement (HRA) account balances, and retiree billing information as of March 2026. The report encompasses FSA account data for the 2026 plan year (January 1 – December 31, 2026) across multiple divisions within the county, tracking individual participant elections, employer contributions, rollover contributions, paid amounts, pending transactions, employer deposits, plan year balances, and available cash balances. The FSA section reports 908 total participants with combined plan balances of $724,576.22 and available balances of $665,664.46 across both Medical FSA and Dependent Care Account (DCA) plans. The HRA section identifies two participants for the plan year 2025 (January 1 – December 31, 2025) with a combined employer contribution allocation of $199,998.00. The retiree billing section provides a comprehensive listing of premium charges for current retirees, including medical coverage through Cigna Pre-65 and Medicare Supplement plans, dental coverage through Cigna, vision coverage through Aetna, and pharmacy Part D coverage through UnitedHealthCare, with monthly premiums ranging from $5.06 to $2,912.32 depending on coverage tier and family composition.

The document serves as a supporting exhibit for the County of Volusia's Request for Proposals for benefit administrative services, demonstrating the current population served (approximately 3,300 eligible employees, 615 enrolled retirees, three HRA participants, and seven COBRA participants) and the financial scope of account management responsibilities. The data reflects active account management including debit card transactions, employer contributions, and participant utilization patterns across all county divisions. Retiree billing information indicates enrollment in multiple carrier plans (Cigna for medical and dental, Aetna for vision, and UnitedHealthCare for Medicare supplements and Part D), requiring the prospective contractor to coordinate directly with these carriers for premium processing and enrollment administration. The file establishes baseline metrics for the incoming contractor selection process, with the contract term commencing January 1, 2027.