Exhibit_F_-_County_FSA_and_HRA_Account_Balance,_and_Retiree_Billing.xlsx

This document is an Exhibit F containing County of Volusia's FSA Account Balance Report and HRA Account Balance Report as of March 2026, along with a comprehensive Retiree Billing Report detailing participant premiums and coverage information. The reports track flexible spending account balances, employer contributions, participant deposits, and plan year balances across multiple county divisions. As of the reporting date, the County maintains 908 FSA participants with combined plan year balances of approximately $724,576, two HRA participants with $199,998 in employer contributions, and 615 enrolled retirees across multiple insurance carriers including Cigna for medical and dental coverage, Aetna for vision, and UnitedHealthCare for Medicare supplement and pharmacy plans. The FSA account data includes detailed breakdowns by division, with individual participant elections ranging from $8.84 to $3,400 annually, while the retiree billing information identifies specific premium amounts by carrier, plan, and coverage tier, with pre-65 medical premiums at $787.11 per month and various supplemental plan options available.

The financial data demonstrates the County's current self-funded benefits structure with active debit card usage reflected in paid amounts and pending deposits across the FSA population. The retiree population shows diverse coverage selections with approximately 615 individuals enrolled in various medical, dental, vision, and pharmacy benefit options, with monthly premiums ranging from $5.06 for vision-only coverage to $2,912.32 for comprehensive family medical plans. Current carrier relationships are established with Cigna (medical and dental), Aetna (vision), and UnitedHealthCare (Medicare supplements and Part D), requiring the selected benefit administrator to interface directly with these carriers for ongoing enrollment, premium collection, and claims processing. The document serves as supporting documentation for the County's RFP for benefit administrative services, establishing baseline participant populations and financial positions as of March 2026 to inform contractor proposals for the five-year contract term commencing January 1, 2027.