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HomeMy WebLinkAboutMINUTES - 07251995 - C63 TO: BOARD OF SUPERVISORS Contra - FROM: Phil Batchelor, County Administrator Costa i< County DATE' July 18, 1995 SUBJECT: FY 1994-95 Special District Self-Insurance Trust Fund Adjustments SPECIFIC REQUEST(S)OR RECOMMENDATION(S)S BACKGROUND AND JUSTIFICATION RECOMMENDATION: Authorize the Auditor-Controller to refund to the Contra Costa County Fire District $317,000 of excess funds in the Special District Property Damage Self-Insurance Fund 8174 for FY 94/95, and then charge the District $317,000 to satisfy FY 94/95 fire district public liability actuarial recommendation. The $317,000 should be credited as revenue to Special District Public Liability Trust Fund 8171 . Authorize related appropriation and revenue adjustments . FINANCIAL IMPACT: The net effect of this transaction is a transfer of $317,000 from the Special District overfunded Property Damage Self-Insurance Trust Fund to the underfunded Public Liability Self-Insurance Trust Fund. BACKGROUND: An actuarial report by the County's actuary reported that the fire district liability funding required $317,000 to keep the fire district confidence level at 90%. At the same time, the Fire District' s special property damage trust fund showed an overfunded balance. Accordingly, it was decided to reallocate the property damage surplus to cover the funding needs of the liability trust fund. With the concurrence of the District, Risk Management is now returning $317 ,000 to the District and subsequently charging the insurance account. Although these transactions affect all of the fire districts in the insurance program, the transfer is being processed through the Contra Costa County Fire District for administrative convenience. CONTINUED ON ATTACHMENT: YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BO O C MMITTE APPROVE OTHER SIGNATURE(S): ACTION OF BOARD ON July 25, 199 5 APPROVED AS RECOMMENDED.X. OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUS(ABSENT ----------- AND CORRECT COPY OF AN ACTION TAKEN AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. Contact: Joseph J. Tonda - 646-2014 July 25 1995 cC:CAO Risk Management. ATTESTED Auditor-Controller- (Roger Edwards) y PHIL BATCHELOR,CLERK OF THE BOARD OF Contra Costa County Fire Dist. (Mike George) SUPERVISOR AND COUNTY ADMI RATOR County Administrator (Terry McGraw) . BY ,O M382 (10/88)