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Employee Benefit Trust Minutes - 08/24/2023 City of Wichita Falls Employee Benefits Trust Board Meeting Minutes August 24th, 2023 The meeting was held in the City Council Conference Room at Memorial Auditorium, 1300 Seventh Street, Wichita Falls, TX 76301 . Present: Darron Leiker, City Manager Paul Menzies, Assistant City Manager Kinley Hegglund, City Attorney Christi Klyn, Director of Human Resources Jessica Williams, Chief Financial Officer Stephen Santellana, Mayor Angela Bosma, Employee Benefits Specialist II Via remote: Brent Weegar, HUB International, Senior Vice President Blaze McCarthy, Senior Account Manager Agenda Items: I. Meeting was called to order at 10:00 am. II. Minutes from the previous meeting on 6/12/23 were approved. III. The financial report was included within the HUB presentation. IV. 2023 Mid-Year review by HUB International: Overview: Financial Results: The City of Wichita Fall's total per capita healthcare cost decreased by -16.0% at year end 2022. Per capita health claims decreased by-21.0% and prescription claims decreased by- 10.8% at year end. Over the past 5 years, the City has achieved a 0.4% average claims trend vs the nation at 6.2% Through April, of the 2023 total per capita costs are up 13% over prior period results when compared to 2022...Claims expenses for FY23 are within budget projections at this time. Moving forward: The City has experienced significant growth in its fund balance due to positive fund performance over the past 5 years. For FY24, it is recommended to consider utilizing fund balance to improve its health insurance program and align with best practices/municipal benchmarks. HUB has worked with Human Resources and Finance to propose strategic options for the City's consideration which are presented in this report. Strategic Recommendations Budget: Projected fund balance for year end FY23 is expected to grow of$2.5m and exceed $12.2m in cumulative fund balance. HUB recommends a minimum fund balance of 25% of total expense which is $3.5m for FY23. For FY24, it is recommended to consider utilizing fund balance to take measured steps toward improving the City's health insurance program and align with best practices/municipal benchmarks. Health Plan Design: HUB has provided the City with plan options including the following recommended considerations for the 2024 Plan year: - Reduction to deductibles except for required increase for HSA plan - Reductions to Out of Pockets Maximums for all plans - Elimination of inpatient and outpatient surgery copay for Core & Cat plans - Reductions to specialist copay levels for Core & Cat plans - Increase in Employer contributions to HSA accounts - Elimination of out of network benefits (EPO Plan) Contributions: For the 2023 plan year, the City is expected to fund 78.0% of the total cost of health care. The City funds 92.5% to employee only and 68.6% to dependent coverage for the HSA plan. The City is cost neutral between the HSA and CAT plans however funds more to the PPO Core plan. It is recommended to consider moving the PPO Core plan towards cost neutrality over time. However, for PY24 it is recommended to apply no increase to the employee contributions & consider a one-time (FY24) premium holiday for employees. The budget includes a 3-month premium holiday with use of fund balance. Retiree Plans: As a best practice, the City applies separate risk adjusted rates for the retiree health programs which explicitly sates the employer and employee subside levels of retiree risk. HUB has provided the recommended premium structure for retiree rates assuming the City implements the plan new plan options. Although increases are required for retiree rates, retirees would have access to the improved plan designs if implemented by the City. Dental: The Humana dental plan of benefits and funding structures are in line with benchmarking. No significant changes are recommended at this time. Vision: The fully insured Superior vision plan of benefits and funding structures are in line with benchmarking. NO significant changes are recommended to the plan design or funding levels at this time. Life and Disability: The Symetra life ...insurance is in line with benchmarking, however it is recommended to evaluate increasing the $7.000 monthly maximum benefit for the long term disability plan. Health clinic services: The City continues to experience positive results from the Employee Health Clinic. In 2023, the City expanded its services and implemented a 16 hour per week behavioral health counselor. The provider visits have steadily increased each month since the flood impacted services. HUB is evaluating pricing to increase provider time if needed in FY24. This was the end of the HUB presentation; everything italicized is quoted from the HUB presentation. V. A motion was made and seconded to approve all HUB recommendations for PY24. All members voted in favor. VI. A motion was made and seconded to approve the fund balance policy letter. All members voted in favor. VII. A motion was made and seconded to approve renewal with UnitedHealthcare for the Medicare Advantage Plan. All member voted in favor. VIII. With no further business, the meeting was adjourned. Prepared by: Angela D. Bosma, EBSII City of Wichita Falls/HR-EBT Approved on 10/12/23 ADB