EMPLOYEE BENEFITS

This group of accounts is used to control and pay the costs Racine County incurs providing the various employee fringe benefit programs for all departments.

Also included in this fund are amounts budgeted for retiree health insurance costs not budgeted elsewhere.

The group insurance account is non-lapsing because we are a self-funded health insurance program. The reserve created by a year with good experiences can be used in a year with unfavorable experiences.