| FUND: GENERAL |
ADMINISTRATIVE SERVICES |

This group of accounts is used to control and pay the costs
incurred by Racine County 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.
Investigate charging different amounts for Health Insurance based on age,
lifestyle or other conditions as allowed by law and union contract and report
back to the Finance & Human Resources Committee by June 30, 2003.

| Year | Health Insurance Expenses |
| 1997 | 7,222,638 |
| 1998 | 8,394,076 |
| 1999 | 9,871,432 |
| 2000 | 12,254,511 |
| 2001 | 14,130,562 |
| 8/31/2002 | 9,829,533 |