A Flexible Spending Account (FSA) is a tax-favored program offered by the City that allows employees to pay for eligible out-of-pocket health care and dependent care expenses with pre-tax dollars. The City offers three FSA accounts: Unreimbursed Medical (URM), Limited Expense Unreimbursed Medical (LEX URM), and Dependent Care Assistance Program (DCAP). MySmartCARE administers the FSA program.