1. $1,100 (Employee and Spouse or Employee and Child(ren))
What’s the Difference in the Flexible Spending and Health Reimbursement Account?
HRA
FSA
Contributions Paid By
Employer
Employee
Annual Contribution Amount
$750 (Single)
$1,100 (Employee and Spouse or Employee and Child(ren))
$1,500 (Family)
Up to $2,650
Rollover Amount for Unused Balance
100%
Up to $500
Requires Re-Enrollment each Year? No
Yes
Loaded on Take Care Card?
Requires Group Medical Coverage?
Used for Dependent Not Covered by Group Medical
Enables Take Care Card at Dental or Vision Provider?
Can be Used for Orthodontia?
Can be Used for Cosmetic Procedures?
You can enroll in both the FSA and the HRA, but it is important to understand the differences between the two plans. This table provides a brief summary, if you need more in depth information, you may contact Risk Management at (850)

2. Flexible Spending Account
The voluntary Employee Funded account to save you money when spending money on eligible healthcare expenses.
2019 Maximum Allowable Contribution : $2,650
Why Would You Participate?
How Would You Use FSA Funds?
The Flexible Spending Account or FSA is a voluntary, employee-paid health benefit that allows for pre-tax contributions which may be used for eligible out-of-pocket medical, dental or vision expenses incurred by you or your eligible dependents. The maximum allowable contribution for the 2019 Plan Year is $2,650.
When deciding whether or not to participate in the FSA plan you should consider how likely it is that you or one of your dependents will incur medical costs in the coming year. If you anticipate that a medical procedure or expensive medication will be needed, contributing to an FSA will allow you set aside money on a pre-tax basis to pay those expenses. The amount you elect to contribute annually is collected in equal, pre-tax deductions from your pay. For example, if you elect to contribute $1,200, a pre-tax deduction of $100 (12 month employee) will be taken from the January through December pay periods. But you do not have to wait to use your money – the full annual election of $1,200 will be available to you on January 1st. The FSA plan operates independently of the other benefits and does not require that you be enrolled in the Group Medical Plan.
After your employee benefits begin, you will receive a Take Care Card or Flex Card in the mail. If you are enrolled in the Group Medical Plan, this will be the same card used for the HRA contribution you receive from your employer. It looks like a credit card and includes the Visa logo. Your FSA contribution is automatically loaded onto the card and is available for use after completing the included activation instructions. Please note the card will include an expiration date but is usually good for three years. If all funds are used, do not throw the card away as it will be replenished with any deductions you make in subsequent plan years. It is very important to understand that if you wish to continue your FSA election in the next Plan Year, you MUST re-enroll. This benefit WILL NOT rollover automatically.
Your Take Care Card can be swiped at a provider’s office or pharmacy just like a debit or credit card. Your FSA contributions will allow the card to also work for dental and vision providers. It is important to understand that when your card is swiped, your FSA contribution is accessed BEFORE your HRA money. This is done because any FSA funds, in excess of $500, not used by the end of the Plan year will be forfeited. Your balance of up to $500 will roll over to the next Plan Year without impacting your allowable contribution amount for the following year.
Unlike the HRA plan, the FSA contribution on your Take Care Card CAN be used for expenses incurred by individuals that are not covered by your Group Medical Plan.
You should be aware that your card will only work for amounts less than or equal to your remaining balance. You may check your balance and review transactions by going to and registering your card or by calling (800)
Questions on the Take Care Card:
You may check your balance and review transactions by going to and registering your card or by calling (800)

3. Employer Funded account to reimburse for eligible healthcare expenses.
Healthcare Reimbursement Arrangement
Employer Funded account to reimburse for eligible healthcare expenses.
Annual Employer Contribution based on Enrollment Tier
Employee Only
Employee and Spouse
Employee and Child(ren)
Family
$750
$1,100
$1,500
How Do I Receive the Funds?
Who Can Use It?
The Healthcare Reimbursement Arrangement, or HRA, is an employer-funded, personalized health benefit that will reimburse you for eligible out-of-pocket medical, dental or vision expenses. At the beginning of each Plan Year, the Board will make a contribution to the HRA account of each employee enrolled in Group Medical Coverage. The contribution amount is currently $750 for Employee Only plans, $1,100 for Employee + Spouse and Employee + Child(ren) and $1,500 for Employee + Family plans. Because this benefit depends upon participation in the Group Medical plan, there is no need to enroll.
If you are a newly-hired employee, the HRA contribution for the first year of coverage will be pro-rated based on your medical benefit start date. If your benefits begin in February or earlier, you will receive the full annual contribution. There is a 50% contribution rate for start dates from March through August and no contribution for start dates after August.
After your employee benefits begin, you will receive a Take Care Card or Flex Card in the mail if you enrolled in the Group Medical Plan. It looks like a credit card and includes the Visa logo. Your HRA contribution is automatically loaded onto the card and is available for use after completing the included activation instructions. Please note the card will include an expiration date but is usually good for three years. If all funds are used do not throw the card away as it will be replenished at the beginning of the next plan year.
Your Take Care Card can be swiped at a doctor’s office or pharmacy just like a debit or credit card. However, it will not work at dental or vision providers. If you wish to claim dental or vision expenses, a manual claim form must be submitted along with a receipt for the transaction. The claim form can be found by accessing the Okaloosa Risk Management forms on the District’s website.
Keep in mind that the HRA contribution on your Take Care Card may only be used for expenses incurred by individuals covered by your medical benefit – you if you have single coverage or you and your eligible dependents if you have family coverage. You should also be aware that your card will only work for amounts less than or equal to your remaining balance. You may check your balance and review transactions by going to and registering your card or by calling (800)
At the end of the Plan Year, any unused balance remaining on your card will be automatically rolled over to the next year. You will still receive the full annual contribution for the subsequent plan year. If you separate from the District or discontinue your group medical coverage, you will have 90 days from the date of coverage termination to file a claim for eligible services received while coverage was in-force. Thereafter, any unused balance will be returned to the District.
If you lose your Take Care Card please contact Risk Management at (850) so that a replacement can be ordered for you and mailed to the address on file with the Human Resources Department.
Should you terminate your employment with the district, the available funds from your HRA account remain on the card and go back to the district. It is not “your” money, it’s a contribution from OCSD.
Questions on the Take Care Card:
You may check your balance and review transactions by going to and registering your card or by calling
(800)