Health Care & Benefits Resource Center

State and local governments provide their employee with health care benefits, such as medical, dental, vision, and outpatient prescription drug coverage plans. Employee coverage and cost to employers vary based on different considerations, including scope of coverage, plan type, and cost sharing. 

Governments have also adopted supplemental practices to help reduce health care costs including, disease management programs, on-site clinics, wellness programs, and dependent eligibility audits.


GFOA Best Practices and Advisories

The rising cost of employee health care benefits and implementation of federal health care regulations has heightened the issue of health care in public finance. GFOA identified the following best practices related to resiliency.

Plan Design

Affordable Care Act

Cost Containment

  • GFOA Best Practice: Strategies for Managing Health-Care Costs - GFOA recommends that governments examine the following primary strategies for managing employee health-care benefit costs more effectively: monitor medical plan provider network and prescription drug discounts, set an appropriate level of cost sharing with employees, encourage good consumer behaviors, analyze risks in self-insurance, use measurements to assess plan performance and other strategies. 



 GFR  Research Presentations


Outside Links


  • Boston College, Center for Retirement Research
  • National Conference on Public Employee Retirement Systems
  • Center for State & Local Government Excellence
  • National Conference of State Legislatures
Case Studies


  • Employee Wellness Works in Lewiston, Maine