As directed by the Legislature, OPPAGA contracted for an actuarial feasibility study to assess the current cost of Florida College System (FCS) employee health insurance compared to the estimated cost of including the FCS employees in the State Group Health Insurance Plan. To complete this study, OPPAGA contracted with Foster and Foster Actuaries and Consultants, a national actuarial consulting firm. As directed, the study included an examination of the current state costs of providing health insurance to SUS employees alone; secondary impact on the state’s budget for the FCS to independently provide health insurance for FCS employees; and impact on future state budgets to include the FCS in the state group health insurance plan.