COMPLETED BOARD ORDER�"(��32
Before the Board of Supervisors in and for the
County of Monterey, State of California
Budget No: 09/10-014
a. Approve and authorize the establishment of a new
special revenue fund Fund 17 Self Insurance);
b. Approve and authorize an increase of $4,286,500 in
appropriations and revenues for Fund 17 Self
Insurance in FY 2009-10 Adopted Budget as detailed in
the attached Board Order 4/5ths vote required);
c. Authorize the Assistant County Administrative Officer
for Human Resources/Risk Management to oversee and
manage Fund 17; and
d. Direct the Auditor-Controller to increase appropriations
and revenue in the FY 2009-10 Adopted Budget as
detailed below.
Upon motion of Supervisor Parker, seconded by Supervisor Salinas, and carried by those
members present, the Board hereby:
a. Approved and authorized the establishment of a new special revenue fund Fund 17 Self
Insurance);
b. Approved and authorized an increase of $4,286,500 in appropriations and revenues for Fund
17 Self Insurance in FY 2009-10 Adopted Budget as detailed in the attached Board Order
4/5ths vote required);
c. Authorized the Assistant County Administrative Officer for Human Resources/Risk
Management to oversee and manage Fund 17; and
d. Directed the Auditor-Controller to increase appropriations and revenue in the FY 2009-10
Adopted Budget as detailed below:
Appropriation Unit CAO021
Department 1050 CAO
Fund 17 Self Insurance
Dental Program Appropriations and Revenue of $3,365,000
Vision Program Appropriations and Revenue of 650,500
Disability Program Appropriations and Revenue of 120,000
EAP Program Appropriations and Revenue of 151,000
For a total increase in Appropriations and Revenue of $4,286,500.
PASSED AND ADOPTED this 21St day of July, 2009, by the following vote, to wit:
AYES: Supervisors Armenta, Salinas, Calcagno, Parker
NOES: None
ABSENT: Supervisor Potter
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COMPLETED BOARD ORDER�"(��32
I, Gail T. Borkowski, Clerk of the Board of Supervisors of the County of Monterey, State of California, hereby
certify that the foregoing is a true copy of an original order of said Board of Supervisors duly made and entered in
the minutes thereof of Minute Book 75 for the meeting on July 21, 2009.
Dated: July 22, 2009 Gail T. Borkowski, Clerk of the Board of Supervisors
County of,M iterey, State of California
By
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SIGNED BOARD REPORTX��",��MONTEREY COUNTY BOARD OF SUPERVISORS
MEETING: July 21, 2009 Consent AGENDA NO.: REVISED 32
SUBJECT: a. Approve and authorize the establishment of a new special
revenue fund Fund 17 Self Insurance);
b. Approve and authorize an increase of $4,286,500 in
appropriations and revenues for Fund 17 Self Insurance in
FY 2009-10 Adopted Budget as detailed in the attached Board
Order 4/5ths vote required);
c. Authorize the Assistant County Administrative Officer for
Human Resources/Risk Management to oversee and manage
Fund 17; and
d. Direct the Auditor-Controller to increase appropriations and
revenue in the FY 2009-10 Adopted Budget as detailed in the
attached Board Order.
DEPARTMENT: County Administrative Office Human Resources
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Approve and authorize the establishment of a new special revenue fund Fund 17 Self
Insurance);
b. Approve and authorize an increase of $4,286,500 in appropriations and revenues for Fund
17 Self Insurance in FY 2009-10 Adopted Budget as detailed in the attached Board
Order 4/5ths vote required);
c. Authorize the Assistant County Administrative Officer for Human Resources/Risk
Management to oversee and manage Fund 17; and
d. Direct the Auditor-Controller to increase appropriations and revenue in the FY 2009-10
Adopted Budget as detailed in the attached Board Order.
SUMMARY/DISCUSSION:
This fund will provide transparency and the ability to effectively and efficiently manage
revenues and appropriations for the Dental, Vision, Employee Assistance Program EAP) and
Disability programs. Fund 17 Self Insurance will allow Risk Management to use dedicated
data streams to forecast and project self insurance reserves, conduct actuarial studies, set rates,
track revenues, and expenditures. Housing this information in Fund 17 will also assist in
completing the Fiscal Year audit by the County's external auditors. The revenue for this fund
comes from department allocations included in the FY 09-10 Adopted Budget) and employee
payroll contributions for employee plus one and family coverage for dental and vision insurance.
The expenditures in Fund 17 are the administrative fees, claims expenses and other overhead
expenses required to offer employee benefits programs to County employees.
The Assistant County Administrator Human Resources/Risk Management is authorized to
oversee and manage Fund 17 and conduct internal operational or program reviews as needed. As
the County transitions to the Enterprise Resource Planning software Advantage Financial), fund
balances from the various employee benefits programs may be transferred from various past
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SIGNED BOARD REPORTX��",��employee benefits program accounts to new funds or accounts e.g., from Fund 40" to Fund
17). The Auditor-Controller agrees that conditions warrant his review or audit of employee
benefit programs as soon as practicable.
OTHER AGENCY INVOLVEMENT:
The Auditor-Controller concurs with this action.
FINANCING:
There is no cost to the County associated with this action. Fund 17 Self Insurance is self
supporting. Any monies remaining at the end of the year stay in the insurance and self insurance
reserves for these programs. Any shortfall that may occur during the year will be covered by the
current insurance reserves, subject to confirmation by audit, for these programs. The revenue for
this fund comes from department allocations included in the FY 09-10 Adopted Budget) and
employee payroll contributions for employee plus one and family coverage for dental and vision
insurance. The revenue and appropriations to be established for FY 2009-10 are as follows.
Dental Program $3,365,000 Vision Program 650,500
Disability Program
Prepared by: 120,000 EAP Program
Approved by: 151,000
Terri Cook
Management Analyst
796-3529
Date: July 14, 2009
Keith Honda
Assistant CAO Human Resources
Cc: Mike Miller, Auditor-Controller
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