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HomeMy WebLinkAboutMINUTES - 04012003 - D7 Contra Csta y J' r may' .,. BOARD OF SUPERVISORS o FROM: John Sweeten, County Administrator County DATE: April 1, 2003 b,7 SUBJECT: Issuance of 2003 Pension Obligation Bonds SPECIFIC REQUEST(S)OR RECOMMENDATION($)&BACKGROUND AND JUSTIFICATION Recommendation: 1. AUTHORIZE the sale and issuance of County of Contra Costa Pension Obligation Bonds in an amountnot to exceed $340 million to refund the County's existing unfunded actuarial accrued liability ("UAAL") as of 12131/01 with the Contra Costa County Employees Association (the "Retirement Association"). Fiscal fmpAcV As of 12131/01, the County's UAAL was$319.1 million. The Retirement Association is currently amortizing this unfunded liability at a rate of 8.35% over 20 years. The County's actuarial consultant, Ira Summer, of Public Pension Professionals, estimates that over the next twenty years, the cost of amortizing this UAAL will total $665.2 million. Based on current low interest rates, staff estimates that the County could realize significant interest rate savings by issuing 20- year taxable Pension Obligation Bonds to refund this UAAL. Assuming an all-in cost of funds of 5.5%, the County would realize 8 million in savings over the life of the bonds. Anticipated first year savings from this bond issue are forecast at$8.30 million, of which 50%or$3.15 million will be net county cost savings. CONTINUED ON ATTACHMENT:__.x__YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S): ACTION OF BOARD ON Apra 1_ 1, 2003 APPROVE AS RECOMMENDED X OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE \ UNANIMOUS � AND CORRECT COPY OF AN ACTION TAKEN {ABSENT s, s% ) AND ENTERED ON THE MINUTES OF THE BOARD AYES: NOES: OF SUPERVISORS ON THE DATE SHOWN. ABSENT: ABSTAIN: ---�— DISTRICT III SEAT VACANT ^---- _ ATTESTED APRIL 1.7 2003 -- --— JOHN SWEETEN,CLERK OF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR Contact Person: Mary Foran(5-5010) CC:CAO Tressurer/Tax Collector `# Auditor/Controller ,. f; County Counsel BY f ,�" DEPUTY The County will pay the Retirement Association an estimated $20 million in UAAL amortization payments this year (of which 50%, or $10 million, is net County costs.) By completing this transaction before June 30, 2003, the County's existing UAAL obligation to the Retirement Association will be extinguished in full, thereby eliminating the need for the FY 2002-03 UAAL amortization payment; it is anticipated that a significant portion of the FY 2002-03 payment will therefore be applied as a credit towards next fiscal year's pension contributions. The final"truing up"of all FY 2002-03 pension costs will be completed in early July 2003, at which time the actual amount of the credit will be determined. Background: Presentations were made to the Board of Supervisors at two budget workshops this past February regarding the sale and issuance of pension obligation bonds as part of the larger strategy to close the County's anticipated budget shortfall of$50 million for FY 2003-04. At the time of the February 25, 2003 Board meeting, it was contemplated that the County would refinance the UAAL to the Retirement Board as of December 31, 2002, which the County's actuarial consultant, Ira Summer, of Public Pension Professionals, estimated to total $354 million based on the existing actuarial assumptions regarding the assumed interest rate of 8.35%. The County Retirement Association has subsequently informed County staff that the official actuarial report for 2002 will not be available until late May 2003 at the earliest. Indeed, many of the actuarial assumptions that will be used to determine the official UAAL number for 2002 will be deliberated and approved by the Retirement Association at its meeting on April 2, 2003. Given the need to move quickly on the POB bond issue in order to capture the savings afforded by the current low interest rate environment and the uncertainty as to the actual completion date of the official actuarial report for 2002, staff recommends that the County proceed with the UAAL refunding based on the 12131/01 actuarial report. Given that the County's UAAL for 2001 was $319 million, it is likely that another UAAL will emerge over the next few years as actuarial assumptions are revisedand the earnings shortfalls/market losses of the last three years begin to be brought in through the five-year smoothing process. Staff will continue to monitor interest rates in order to make recommendations to the Board as to the feasibility of refinancing the new UAAL that will likely emerge in order to reduce annual county pension costs. BOARD OF SUPERVISORS OF THE COUNTY OF CONTRA COSTA RESOLUTION NO. 2003/2_ RESOLUTION AUTHORIZING THE ISSUANCE OF AN ADDITIONAL COUNTY OF CONTRA COSTA PENSION OBLIGATION DEBENTURE, THE ISSUANCE AND SALE OF ONE OR MORE ADDITIONAL SERIES OF COUNTY OF CONTRA COSTA PENSION OBLIGATION BONDS, AUTHORIZING ONE OR MORE SWAP AGREEMENTS, SUPPLEMENTAL TRUST AGREEMENTS, AGREEMENTS RELATING TO AUCTION RATE SECURITIES, CONTRACTS OF PURCHASE, A PRELIMINARY OFFICIAL STATEMENT AND AN OFFICIAL STATEMENT, CONTINUING DISCLOSURE AGREEMENTS AND OTHER MATTERS RELATING THERETO WBEREAS, the County of Contra Costa(the"County") adopted a retirement plan under the County Employees Retirement Law of 1937, being Chapter 3 of the Government Code of the State of California, Sections 31450 through 31898, inclusive, as amended(the"Retirement Lave"); and WHEREAS,the Retirement Law obligates the County to (1)make annual contributions to the Contra Costa County Employees Retirement Association(the"Association") to fund pension benefits for its employees, (2)amortize the unfunded actuarial accrued liability ("UAAL")with respect to such pension benefits over a period not exceeding 30 years, and (3) appropriate funds for the purposes described in(1)and(2); WHEREAS, on November 9, 1993, the Board of Supervisors of the County(the "Board") adopted Resolution No. 93/668 ("Resolution No. 93/668")authorizing the issuance of one or more County Pension Obligation Debentures and the issuance and We of one or more series of County Pension Obligation Bands; WHEREAS,this Resolution supplements Resolution No. 93/668; WHEREAS, the County, in 1994, evidenced its obligations to the Association to pay the then-current URAL of the County by executing a Debenture(the"1994 Debenture") in favor of the Association; WHEREAS, the County issued its Taxable Pension Obligation Bonds, 1994 Series A(the"1994 Series A Bonds")in an aggregate principal amount of$337,365,000 pursuant to a Trust Agreement dated as of February 1, 1994(the"Original Trust Agreement"), by and between the County and First Interstate Bank of California, as trustee(the"Original Trustee"), a portion of the proceeds of which were used to refund the 1994 Debenture; WHEREAS, on March 20, 2001, the County issued its Taxable Pension Obligation Bonds, Refunding Series 2001 (the"2401 Bonds")in an aggregate principal amount DOCSSFI:671642.2 of$147,005,000, pursuant to the Original Trust Agreement, as supplemented by the First Supplemental Trust Agreement, dated as of March 1, 2001,between the County and BNY "Western Trust Company, as successor trustee(the"Trustee")to refund and defease a portion of the 1394 Series A Bonds; WHEREAS,recently the Board instituted a number of enhanced pension benefits and, partially as a consequence of which,the County had, as of December 31, 2001, a UAAC..in the amount of not less than$319,094,719, after giving effect to any existing credit, based on the estimate of William M. Mercer, Incorporated(the"Actuary"), made as of November 26, 2402 pursuant to the Retirement Law; and WHEREAS,the County desires to evidence its obligation to the Association to pay the UAAL by executing an additional debenture(the"20103 Debenture");and WHEREAS, the County desires to issue Additional Bonds (the"2003 Bonds') pursuant to a,Second Supplemental Trust Agreement in an aggregate principal amount not to exceed$340 million in order to refund the principal amount of the 2403 Debenture and pay costs of issuance of the 2003 Bonds including, without.limitation,underwriters' discount,thereby providing funds to the Association for investment and refunding a portion of the County's pension obligations; and WHEREAS, there have been presented to this meeting proposed forms of the following documents. 1. the 2003 Debenture; 2. a Second Supplemental Trust Agreement(the"Second Supplemental Trust Agreement")to be entered into between the County and the Trustee, relating to the 2003 Bonds; 3, a Contract of Purchase; 4. an ISDA Master Agreement and Schedule; 5, an Auction Agent Agreement; C. a Broker-Dealer Agreement; 7. a Market Agent Agreement; 8. a Preliminary Official Statement for the 2003 Bonds; and 9. a Continuing Disclosure Agreement. NOW, THEREFORE, IT IS RESOLVED, DETERMINED AND ORDERED by the Board of Supervisors of the County of Contra Costa as follows; DccssrI:671642.2 2 Section 1. The Board hereby finds and declares that the execution of the 2003 Debenture, the issuance of the 2003 Bonds in an aggregate principal amount not to exceed $340 million to refund the 2003 Debenture and the other actions contemplated by this Resolution are in the best interests of the County. Section 2. The Board hereby authorizes and approves the execution and delivery of the 2003 Debenture in an initial principal amount not exceeding the estimated unfunded actuarial accrued liability as determined by an actuary of the Association as of the date of issuance of the 2003 Debenture, and authorizes and directs the Treasurer-Tax Collector of the County(the"Treasurer-Tax Collector")to execute and deliver the 2003 Debenture to the Association, substantially in the form presented to this meeting,with such changes therein, deletions therefrom and additions thereto as the Treasurer-Tax Collector in consultation with County Counsel shall approve, such approval to be conclusively evidenced by the execution and delivery of the 2003 Debenture to the Association, and the Clerk of the Board is authorized and directed to affix and attest the seal of the County, provided, however, that the stated interest rate on the 2003 Debenture shall not exceed eight and thirty-five hundredths percent (8.35%)per annum,the 2003 Debenture shall be prepayable at any time without premium, and the 2003 Debenture shall mature not later than 20 years, or the UAAL amortization period in effect at the Association, from its date of issuance. The 2003 Debenture shall constitute an obligation imposed by law, pursuant to the Constitution of the State of California and the Retirement Law and an'obligation of the County not limited as to payment from any special source of funds. The 2003 Debenture shall not, however, constitute an obligation of the County for which the County is obligated or permitted to levy or pledge any form of taxation or for which the County has levied or pledged or will levy or pledge any form of taxation. Section 3. The Board hereby authorizes and approves the issuance of the 2003 Bonds in an aggregate principal amount not to exceed$340 million and hereby authorizes and directs the Chair of the Board and the Treasurer-Tax Collector to execute the 2003 Bonds, and the Clerk of the Board to affix and attest the seal of the County and to cause the 2003 Bonds to be authenticated and delivered in accordance with the Second Supplemental Trust Agreement. The 2O03 Bonds shall be in substantially the form set forth in the exhibit to the Second Supplemental Trust Agreement,with such changes therein, deletions therefrom and additions thereto as the Chair of the Board, the County Administrator of the County or the Treasurer-Tax Collector or a designee of any of such officers(each an"Authorized Officer")in consultation with County Counsel shall approve, such approval to be conclusively evidenced by the execution (by manual or facsimile signature)and delivery of the 2003 Bonds;the 2003 Bonds may be issued in a single series or in two or more series or subseries, and may be issued as Fred Rate Bonds or Auction Rate Bonds as specified in the Second Supplemental Trust Agreement when executed;provided, however,that the aggregate initial principal amount of the 2003 Bonds shall not exceed the sum of the amount necessary to refund the unpaid principal amount of the 2003 Debenture, plus the underwriters' discount on the 2003 Bonds and the costs of issuance of the 2003 Bands(including any bond insurance premiums and ongoing administrative costs related to the 2003 Bonds); the interest rate on the 2043 Bonds which are Fixed Rate Bands(and in the case of Auction Rate Bonds, initially or after giving effect to any Swap Agreement(defined below) or as estimated over the term of the Bonds) shall not exceed eight percent (8%) per annum; and the 2003 Bonds shall mature not later than 20 years or the URAL amortization period in effect at the Association from the date of issuance of the 20103 Debenture. DOCSSFi:671642.2 3 Notwithstanding the provisions of the draft of the Second Supplemental Trust Agreement presented to this meeting, the Authorized Officer is hereby authorized to determine the provisions for redemption of the 2003 Bonds, if any. The Authorized Officer is hereby authorized to determine whether the 2003 Bonds will be issued as Fixed Rate Bonds or Auction Rate Bands, or any combination thereof:, and the interest payment dates for any 2003 Bonds, subject to any limits unposed by the Original Trust Agreement. Each such determination by the Authorized Officer shall be conclusively evidenced by the issuance of the 2003 Bonds. The 2003 Bonds shall constitute an obligation imposed by law, pursuant to the Constitution of the State of California and the Retirement Law and an obligation of the County not limited as to payment from any special source of funds. The 2003 Bands shall not,however, constitute an obligation of the County for which the County is obligated or permitted to levy or pledge any form of taxation or for which the County has levied or pledged or will levy or pledge any form of taxation. Section 4. The County shall enter into the Second Supplemental Trust Agreement with BNY Western Trust Company as trustee. The Authorized Officer is hereby authorized and directed to execute and deliver the Second Supplemental Trust Agreement on behalf of the County, substantially in the form presented to this meeting,with such changes therein, deletions therefrom and additions thereto, as the Authorized Officer in consultation with County Counsel shall approve(but consistent with the authority granted to the Authorized Officerin Section 3 hereof), such approval to be conclusively evidenced by the execution and delivery of the Second Supplemental Trust Agreement, and the Clerk of the Board is authorized and directed to affix and attest the seal of the County thereto. Section 5. The Authorized Officer is hereby authorized to execute and deliver on behalf of the County one or more interest rate swap agreements and/or hedging agreements and/or any other form of derivative agreement or arrangement(each a"Swap Agreement")with an institutional party provided, however,that(i)the institutional party shall have an unsecured, long-term credit rating from either of(a)Moody's Investors Services, Inc., a Delaware Corporation and its successors(and if such corporation shall for any reason no longer perform the functions of a securities rating agency, any other nationally recognized security rating agency designated by the County) of"A"or better, or(b) Standard&Poor's Corporation, a New York corporation and its successors(and if such corporation shall no longer perform the function of a securities rating agency any other nationally recognized securities rating agency designated by the County) of"A" or better, (ii)the term of the swap agreement, derivative agreement or hedging agreement shall not exceed the final maturity of the Bonds, (iii)the County's obligations shall be,contingent upon certain performance by the counterparty to the agreement or arrangement and(iv)that the County will have the right to terminate the agreement or arrangement upon the occurrence of certain circumstances. The Board hereby finds and determines pursuant to the provisions of Government Code Section 5922 that the Swap Agreements described in this Section 5 will reduce the amount of interest rate risk or result in a lower cost of borrowing to the County. In furtherance of the foregoing, the Authorized Officer is hereby authorized to execute and deliver one or more ISDA Master Agreements, Schedules and related confirmations in substantially the form presented to this meeting, such Swap Agreements to be in an aggregate notional amount not exceeding the aggregate amount of the 2043 Bonds which are issued DOCSsF1.671642.2 4 pursuant to this Resolution. Each Swap Agreement shall be in such form as may be approved by the Authorized Officer in consultation with County Counsel and Bond Counsel, said execution to be conclusive evidence of such approval; provided, however, that(i)the payments made by the counterparty to each Swap Agreement must be made at the same frequency and on the same dates as the interest payments due on that principal amount of 2003 Bonds equal to the notional amount of the Swap Agreement; (ii) each Swap Agreement shall provide for payment by the Countyat each payment date under each Swap Agreement of an amount which is net of amounts accrued or payable with respect to the counterparty's payment obligation under the Swap Agreement, and(iii)each Swap Agreement shall be such that (A)if, by entering into such Swap Agreement the County will be agreeing to pay a variable interest rate and shall be receiving a fixed rate, then the initial:floating rate to be paid by the County expressed as an annual percentage rate shall be less than the fixed rate to be received by the County, or(B)if, by entering into such Swap Agreement the County will be agreeing to pay a fixed interest rate and shall be receiving a variable interest rate, then the Authorized Officer shall have determined that the Swap Agreement will reduce the amount of interest rate risk or result in a lower cost of borrowing and is in the best financial interest of the County. In connection with the 2003 Bonds or with any Swap Agreement, the Authorized Officer also is hereby authorized to execute and deliver one or more interest rate cap agreements (each a"Cap Agreement"), such Cap Agreements to be in an aggregate notional amount not exceeding the aggregate amount of the Bonds which are issued pursuant to this Resolution. Each Cap Agreement shall be in such form as may be approved by the Authorized Officer in consultation with County Counsel and Bond Counsel, said execution to be conclusive evidence of such approval. Pursuant to each Cap Agreement, the Authorized Officer may agree to pay the counterparty to such Cap Agreement a fee(the"Cap Fee")as provided in the Cap Agreement in order to receive from such counterparty the amount, if any,by which a variable interest rate exceeds a fixed interest rate, each as specified in such Cap Agreement, for each period specified in such Cap Agreement;provided, however, that the Authorized Officer shall have determined that payment of the Cap Fee is appropriate for the reduction in the County's exposure to variations in interest rates during the term of the 2003 Bonds or any Swap Agreement. The Authorized Officer is also hereby authorized to terminate or replace any Swap Agreement or execute and deliver any Swap Agreement or Cap Agreement that serves to reverse any outstanding Swap Agreement or Cap Agreement, respectively, if in the judgment of the Authorized Officer, in consultation with County Counsel, such termination, replacement or reversal, together with any other action taken by the County, would reduce the amount of interest rate risk or result in a lower cost of borrowing to the County. Such reversal will not be considered for purposes of calculating the aggregate amount of such Swap Agreement or Cap Agreement authorized by this Resolution pursuant to the preceding three paragraphs. Section 6. There has been prepared and presented to the Board a proposed form of auction agent agreement (hereinafter referred to as the"Auction Agreement")relating to the performance of certain duties with respect to any Series of 2003 Bonds while such Series of 2003 Bonds bears interest at an auction rate, such Auction Agreement to be entered into with one or more auction agents(each an"Auction Agent" and hereinafter collectively referred to as the "Auction Agents"), which Auction Agreement may be executed and delivered in the event that one or more Series of 2003 Bonds is issued in an auction rate Triode. The Authorized Officer is SSF'I:671642.2 5 hereby authorized to execute and deliver one or more Auction Agreements on behalf of the County, in substantially such Form, with such changes therein, deletions therefrom and additions thereto as the Authorized Officer, in consultation with County Counsel shall approve, which approval shall be conclusively evidenced by the execution and delivery of the Auction Agreement. The Authorized Officer is further authorized to remove and replace Auction Agents in the future as such officer deems necessary or convenient. Section 7. There has been prepared and presented to the.Board a proposed form of broker-dealer agreement(hereinafter referred to as the"Broker-Dealer Agreement") relating to the performance of certain duties with respect to any Series of 2003 Bonds while such Series of 2003 Bonds bears interest at an auction rate, such Broker-Dealer Agreement to be enteredinto with one or more entities that is permitted by law to perform the function of broker- dealer and is a member of; or a direct participant in, the security depository for the 2003 Bonds (each a"Broker-Dealer" and hereinafter collectively referred to as the"Broker-Dealers"), which Broker-Dealer Agreement may be executed and delivered in the event one or more Series of 2003 Bonds is issued in an auction rate mode. The Authorized Officer is hereby authorized to execute and deliver one or more Broker-Dealer Agreements on behalf of the County, in substantially such farm, with such changes therein, deletions therefrom and additions thereto as the Authorized Officer, in consultation with County Counsel shall approve, which approval shall be conclusively evidenced by the execution and delivery of the Broker-Dealer Agreement. The Authorized Officer is further authorized to remove, replace and appoint additional Broker- Dealers with respect to the 2003 Bonds as such officer deems necessary or convenient. Section 8. There has been prepared and presented to the Board a proposed form of market agent agreement(hereinafter referred to as the"Market Agent Agreement") relating to the performance of certain duties with respect to any Series of 2003 Bonds while such Series of 2003 Bonds bears interest at an auction rate, such Market Agent Agreement to be entered into with one or more market agents(each an"Market Agent" and hereinafter collectively referred to as the"Market Agents"), which Market Agent Agreement may be executed and delivered in the event that one or more Series of 2003 Bonds is issued in an auction rate mode. The Authorized Officer is hereby authorized to execute and deliver one or more Market Agent Agreements on behalf of the County,in substantially such form, with such changes therein, deletions therefrom and additions thereto as the Authorized Officer, in consultation with County Counsel shall approve,which approval shall be conclusively evidenced by the execution and delivery of the Market Agent Agreement. The Authorized Officer is further authorized to remove and replace Market Agents in the future as such officer deems necessary or Convenient. Section 9. If the Authorized Officer determines that it will be advantageous to the County to purchase municipal bond insurance with respect to some or all of the 2003 Bonds or Swap Agreements, the Authorized Officer is hereby authorized to purchase such insurance at market rates. Section 10. In the event this Board fails or neglects to make appropriations for transfer in respect of its obligation to pay the 2003 Bonds, the Auditor-Controller of the County is hereby authorized and directed, pursuant to Section 31584 of the Retirement Law, to transfer nc>cssFI.6716421 6 from any money available in any fund in the County treasury amounts necessary to make such payments with such transfer having the same force and effect as an appropriation by this Board, Section 11. The Authorized Officer of the County is hereby authorized and directed to enter into one or more Purchase Contracts with respect to the 2003 Bands substantially in the form presented to this meeting(the"Purchase Contract")with Lehman Brothers, Morgan Stanley& Co. Incorporated, Bear, Stearns& Co. Inc., and Merrill Lynch& Co. (the"Underwriters"), with such changes therein as the Authorized Officer, in consultation with County Counsel shall approve as evidenced by the execution thereof, provided, however, that the underwriting fee payable by the County pursuant to the Purchase Contract shall not exceed the sum of one percent(1.00%) of the principal amount of the 2003 Bonds and the principal amount of the 2003 Bonds and the interest rates thereon shall be limited as specified in Section 3 hereof Section 12. The Preliminary Official Statement of the County, in the farm presented to this meeting, is hereby approved and the same may be used and is hereby authorized to be used and distributed in the market by the Underwriters incident to the marketing of the 2003 Bonds. The Authorized Officer is hereby authorized(a)to make such changes in such form of the Preliminary Official Statement as either of them, in consultation with County Counsel and the Underwriters, shall determine to be appropriate, and(b)on behalf of the County, to deem such Preliminary Official Statement "final" pursuant to Rule 15c2-12 under the Securities Exchange Act of 1934 (the"Rule"). The appropriate officers of the County are, and each of them hereby is, authorized and directed to prepare a final Official Statement,with such additional information as may be permitted to be excluded from the Preliminary Official Statement pursuant to the Rule. The final Official Statement shall be executed and delivered in the name and on behalf of the County by the Authorized Officer. Section 13. The Continuing Disclosure Agreement of the County, in substantially the form presented to this meeting, is hereby approved and the same may be used and is hereby authorized to be used and distributed in the market by the Underwriters incident to the marketing of the 2003 Bonds. The Authorized Officer is hereby authorized to execute and deliver the Continuing Disclosure Agreement on behalf of the County, substantially in the form presented to this meeting, with such changes therein, deletions therefrom and additions thereto as the Authorized Officer in consultation with County Counsel shall approve, such approval to be conclusively evidenced by the execution and delivery of the Continuing Disclosure Agreement. Section 14. The Board hereby authorizes the Authorized Officer to enter into one or more investment agreements on behalf of the County providing for the investment of moneys in the funds and accounts created under the Trust Agreement, as the Authorized Officer deems appropriate, including the amendment, termination or revision of any existing investment agreements(collectively, the"Investment Agreement"). The Beard hereby finds and determines pursuant to Government Code Section 5922, that the Investment Agreement and Escrow Agreement will reduce the amount and duration of interest rate risk with respect to amounts invested pursuant to such agreements. The Authorized Officer is hereby authorized and directed to execute and deliver the Investment Agreement and any other related agreement or agreements on behalf of the County as may be approved by the Authorized Officer, such approval to be conclusively evidenced by the execution and delivery of such agreement or agreements. Any MCSSFI:671642.2 7 termination amounts required to be paid by the County with respect to the Investment Agreement shall be paid from proceeds of the 2003 Bonds or amounts invested pursuant to the Investment Agreement. Any termination amounts or up front payments received with respect to the Investment Agreement will be applied as determined by the Authorized Officer, Section 15. The supervisors, officers and employees of the County are hereby authorized and directed,jointly and severally,to do any and all things which they may deem necessary or advisable in order to consummate the transactions herein authorized and otherwise to carry out, give effect to and comply with the terms and intent of this Resolution. The Chair of the Board of Supervisors, the Clerk of the Board, the County Administrator and the Director, CapitalFacilities and Debt Management, in her official capacity and as designee of the County Administrator(the"Director"), and the other officers and employees of the County are hereby authorized and directed to execute and deliver any and all documents, certificates and representations, including, but not limited to, signature certificates, no-litigation certificates and certificates concerning the official statement describing the Bonds, necessary or desirable to accomplish the transactions set forth above. If either the Chair of the Board or the Clerk of the Board and County Administrator is unavailable at the time the documents authorized herein are to be executed and attested, such documents may be executed by the Vice-Chair of the Board, a Deputy Clerk or the Director, respectively,with the same effect as if executed by the Chair of the Board or the Clerk of the Board and the County Administrator. Section 16. All actions heretofore taken by the supervisors, officers and agents of the County with respect to the execution and delivery of the Bonds and the other transactions authorized and contemplated herein are hereby approved, confirmed and ratified. DMSSF1.671642.2 8 Section 17. This Resolution shall talo effect immediately upon its adoption. PASSED AND ADOPTED by the Board of Supervisors of the County of Contra. Costa this 1st day of APRIL - - , 2003. Chair ofthe Board of Supervisors County of Contra Costa, California [Seal] ATTEST: John R. Sweeten, Clerk of the Board of Supervisors and County Administrator By •' . «. Deputy Clerk of the Board of Supervisors of the County of Contra Costa, State of California DOCSSFI-6716421 9 [FORM OF DEBENTURE) No. 2003-_ $ COUNTY OF CONTRA COSTA STATE OF CA-LIFORNIA PENSION OBLIGATION DEBENTURE The County of Contra Costa(the"County"), a political subdivision of the State of California, acknowledges itself indebted, and for value received hereby promises to pay, to the Contra,Costa:County Employees Retirement Association(the"Association"),a retirement association existing under the County Employees Retirement Law of 1937 of the State of California, or assigns(the"Holder"),the sum of ($ ), together with interest hereon from the date hereof at the rate of percent(_____!/o)per annum. Principal and interest shall be paid at such address as shall have been agreed upon by the Holder hereof and the County. Interest on such principal amount shall be payable from the date of this Debenture or from the most recent interest payment date to which interest has been paid or duly provided for, commencing on , 2003, and semiannually thereafter on June l and December I at the rate set forth above, until the principal hereof is paid or made available for payment and principal shall be payable in accordance with the following schedule: (.Maturity Date) Principal Amount DOCSSFI:671642.2 10 provided, however, that the County shall prepay each fiscal year's obligations within thirty days of the commencement of such fiscal year, This Debenture is a duly authorized debenture of the County designated its"2003 Pension Obligation Debenture" (the"Debenture")in the aggregate principal amount of $ issued under and in full compliance with the Constitution and statutes of the State of California, particularly the County Employees Retirement Law of 1937, as amended (the "Act"),,and under and pursuant to Resolution No. 931668 adopted by the Board of Supervisors (the"Board") of the County on November 9, 1993 and Resolution No. 03-_adopted by the Board on , 2003 (collectively, the"Resolutions"). This Debenture and payment hereunder are subject to the terms and conditions of the Resolutions, copies of which are on file at the office of the Clerk of the Board of the County, and reference to the Resolutions and any and all supplements thereto and modifications and amendments thereof and to the Act is made for a complete statement of such terms and conditions. This Debenture may, at any time and from time to time, be prepaid in whole or in part without premium and without prier notice. The obligations of the County hereunder, including the obligation to make all payments of interest and principal when due, are obligations of the County imposed by law and are absolute and unconditional, without any right of set-off or counterclaim. This Debenture does not constitute an obligation of the County for which the County is obligated or permitted to levy or pledge any form of taxation or for which the County has levied or pledged or will levy or pledge any form of taxation. Neither the Debenture nor the obligation of the County to make payments on the Debenture constitute an indebtedness of the County, the State of California, or any of its political subdivisions within the meaning of any constitutional or statutory debt limitation or restriction. Pursuant to Section 31584 of the Act, the Board is obligated to make appropriations to pay the unfunded actuarial accrued liability which is evidenced by this Debenture and such Section and the Resolutions require the Auditor-Controller of the County to transfer from any money available in any fund in the county treasury the sums specified if the Board fails to make such appropriations. Notwithstanding any dispute between the County and the Association, or any assignee of the Association or any assigns of the Association, the County shall make all payments required hereunder when due, unless made earlier pursuant to optional prepayment, and shall not withhold any such payments pending the final resolution of such dispute or for any other reason whatsoever. The County hereby waives presentment, protest, notice, demand or any action on delinquency. It is hereby certified and recited that all conditions, acts and things required by law and the Resolutions to exist, to have happened and to have been performed do exist, have happened and have been performed in due time, form and manner as required by law. DocssFi.6716421 11 INWr NESS WHEREOF, THE COUNTY OF CONTRA COSTA, CALIFORNIA has caused this Debenture to be signed in its name and on its behalf by the manualor facsimile signature of the Treasurer-Tax Collector of the County and its seal(or a facsimile thereof)to be hereunto affixed, imprinted, engraved or otherwise reproduced, as of the 1st. day of APRIL , 2003. COUNTY OF CONTRA COSTA By Treasurer-Tax Collector [SEAL] Attest: Clerk of the Board of Supervisors DOMSFI:671542.2 12 Report on CONTRA. COSTA COUNTY'S WORKERS' COMPENSATION PROGRAM PD BY. RISS MANAGEMENT DNISION OFFICE OF THE CouNTY ADMINISTRATOR t � s s f Y MARCH 27, 2003 TABLE OF CONTENTS ISUMMARY....................................................................................................................................I IIANALYSIS......................................................................................................................................2 A. REQUIREMENTS OF WORKERS' COMPENSATION..............................................................................2 B. THE COUNTY'S PROGRAM..............................................................................................................2 C. THE COUNTY'S PROGRAM COMPARED TO OTHER COUNTIES............................................................3 D. COSTS OF THE PROGRAM................................................................................................................4 E. AB 749................................................................................... ....... III RECOMMENDATIONS................................................................................................................8 IVCONCLUSION...............................................................................................................................9 GLOSSARY......................................................................................................................................... 10 APPENDIX A-COUNTY COMPARISONS..................................................................................... 11 APPENDIX B-CONTRA COSTA COUNTY PROGRAM COST DRIVER ANALYSIS............... 12 APPENDIX C-SALARY CONTINUATION POLICY ANALYSIS................................................. 13 APPENDIX D-OCCUPATIONAL MEDICAL SERVICES.............................................................14 APPENDIX E-ERGONOMIC INJURY PREVENTION PROGRAM............................................ 15 APPENDIX F-AVERAGE OCCUPATIONAL DISABILITY DURATION....................................16 I SUMMARY Workers'compensation claim costs in California have been rising steadily since 1997.In FY99O0 Contra Costa County paid$13.1 million dollars in workers' compensation benefits.By FY00-01 workers' compensation benefit payments reached$18.2 million, an increase of almost 39%.These increases have been dramatic and it is projected they will continue. Fiscal Year RFC Payments % increase Salary Continuation Total Only from prior Payments year FY99-00 $13.1 million $1.3 Million $14.1 Million FY00 01 $14.8 million 13% $1.1 Million $15.9 Million FY01-02 $18.2 million 23% $1.3 Million $19.5 Million With the passage of AB 749,the new workers' compensation law effective January 1, 2003,workers' compensation"disability"benefits increase substantially. The County can anticipate that the costs will continue to grow and may grow beyond the County's ability to pay without impacting other programs. The purpose of this report is to clarify Contra Costa County's responsibilities under California's workers' compensation laws and to identify ways, if not to decrease our costs,to slow the rate of the increase. Recommendations include: • Employing an Occupational Medical Program, either within the County's Health Services department,or external to the County with a private provider, • Assume the responsibility of overseeing the first 30 days of medical treatment, • Implement a proactive injury prevention and ergonomic program, • Modify the County's salary continuation program, • Modify the County's(up to)3-hour allowance for time off to attend medical appointments, and implement alternatives that would be beneficial to both the County and the employee, 1 II ANALYSIS A. Requirements of Workers' Compensation. Workers' compensation is a no fault benefit delivery system. It was enacted for the purpose of minimizing the economic loss suffered by injured workers(or dependents) due to work-related injuries, illnesses or even death. It is mandated that every employer,public or private, doing business in the state of California provide workers'compensation benefits through insurance or by self- insurance. Employers choosing to fund their own losses may,by virtue of the State's authority, be permitted to"self-insure." Strict scrutiny is applied when granting permission to self-insure since all losses to injured employees must be paid The County is self-insured and self-administered. The state of California mandates that an employee who sustains a job-related injury or illness is entitled to, among other benefits: I) "reasonable" medical treatment,to cure or relieve from the effects of the injury." (Labor Code Sec. 4600). Z) tax-free disability benefits(known as temporary disability)on a temporary basis during periods where the employee is unable to work due to the injury. These benefits are paid based on an employee's earnings at the time of the injury. It is generally calculated to be two-thirds of an employee's average weekly earnings. There are statutory minimum and maximum weekly payment rates. 3) permanent disability compensation if the injury/condition results in decreasing the employee's abililty to compete in the open labor market, 4) vocational rehabilitation services if the employee is unable to return to the same job due to the effects of the injury or condition, 5) death benefits in the event the cause of death resulted from the employment. B. The County's program. In addition to the state-mandated benefits,the County enhances its workers' compensation benefit package, in accordance with various Memoranda of Understanding and Management Regulations. Excluding safety members(who receive full salary in lieu of temporary disability benefits under the Labor Code),the County program provides: 1) in lieu of temporary disability benefits, a"salary continuation"program whereby permanent employees receive 86%of their regular monthly salary,tax-free,during any period of compensable temporary disability up to 365 (aggregate)days for each injury. No charge is made against sick leave or vacation accruals for these payments, ' Labor Code Sec. 4950 2 2) up to three hours per day without loss of pay or benefits if an employee has returned to work and is required to leave work to attend medical appointments. 'There is no charge made against sick leave or vacation accruals, 3) the County has not exercised its right to direct the employee's medical care for the first 30 days following the injury. C. The County's Program Compared to other Counties. Detailed comparison of workers' compensation loss data with other counties is contained in Appendix A. Ivey policy differences between the counties are listed below. Alameda County—provides 90%salary continuation for up to 365 aggregate days. Alameda County directs employees to selected medical clinics during the first 30 days following the injury, unless the employee pre-designates a physician. San Mateo County--provides 100%salary continuation for 90 days;thereafter the state- mandated benefits are paid. San Mateo County directs the employee's medical care for the first 30 days following the injury, unless the employee pre-designates a physician. San.Bernardino County—provides 100%salary continuation for 40 hours. After this period is exhausted the employee may use accrued sick leave or vacation accruals to snake up the difference between the state mandated weekly benefit and regular salary. San Bernardino County directs an employee to selected medical clinics during the first 30 days following the injury,unless the employee pre-designates a physician. Sacramento County—does not provide a salary continuation program. An employee may use sick leave or vacation accruals to make up the difference between the state mandated weekly benefit and regular salary. Otherwise, only the state mandated benefits are paid. Sacramento County directs employees to selected medical clinics during the first 30 days following the injury,unless the employee predesignates a physician. Santa Clara County_..provides no salary continuation program. It only pays the state mandated weekly benefit. An employee is allowed to use available sick leave and vacation accruals to make up the difference between the state mandated weekly benefit and regular salary. Santa Clara County directs the medical care for the first 30 days following the injury,unless the employee pre-designates a physician. City and County a,f San.Francisco—provides no salary continuation program,only paying the state mandated benefits. The City and County of San Francisco directs the medical care for its employees to selected clinics or SF General for the first 30 days following the injury,unless the employee pre-designates a physician. 3 D. Costs of the Program. What drives the costs of the County's Workers' Compensation Program? Two important factors in assessing the cost of a workers'compensation program are claim "frequency"and claim "severity" Claim frequency is essentially the number of claims reported over a given period of time. Claim severity is essentially the amount of money that is ultimately paid on a claim. Several factors can negatively impact both claim frequency and claim severity. For example,historically,frequency will increase when economic conditions throughout the state become unstable or when unemployment increases. The County's frequency history The County's claim frequency(number of workers' compensation claims reported annually)has been relatively stable for the past three fiscal years(from FY99-00 to FY01-02). The number of claims reported for each fiscal year averaged approximately 1,346. For the first six months of FY02-03 there has been an increase in frequency of approximately 12%,compared to the two prior fiscal years.During the first 6 month of FY02-03,650 claims have been reported compared to 596 reported in the first 6 months of FY01-02 and 625 claims reported in the first 6 months of FY00-01. T ke severity factor One key factor that has had a major impact on statewide claim severity is the rising cost of medical care.This rise is partially due to inflation.For example,the workers' compensation industry has documented a substantial increase in the cost of pharmaceuticals.-"Pharmaceutical fees have more than doubled since 1995,making them one of the fastest growing medical cost drivers." Another example is medical over- utilization(frequency of medical treatment)which has experienced significant increases since the late 1990's.3 Mote that protracted treatment typically results in longer periods of time off work and has been tied to increased permanent disability compensation payments or settlements. The second key factor affecting severity is the rising cost of disability. Disability duration and benefit rate increases for both temporary and permanent impairment benefits have contributed to the rise. Prior to January 1, 2003,the maximum weekly temporary disability rate was $490 based on earnings of$735 and above per week. Since January 1, 2003,the maximum has been increased to$602 per week. With the enactment of AB749, weekly disability benefits have increased more than 22%from previous levels. Appendix Z California Workers'Compensation Institute No.02-17- 11/13/02 3 California Workers'Compensation Institute No.01-23 12124/01,WCRI Media Release 3/25/02 4 Workers'Compensation Research Institute Media Release 12/30/02 4 B provides a detailed analysis of the County's cost drivers. (Also see discussion below on AB 749) The County has experienced sharp increases in claim severity The County has experienced sharp increases in the medical payments made on claims over the past three fiscal years(FY99-00, FYOO-01,FY01-02)with FYOI-02 seeing the greatest increase. The County's workers' compensation payment history has revealed that three medical payment categories exceed$1,000,000 per year: + Chiropractic treatment, • medical doctors, and • hospital fees. Chiropractic care has experienced the most significant growth. Physicians and chiropractors can directly influence claims costs(severity)because their opinions regarding medical care and duration of disability are given great weight even when there is evidence of a lack of objectivity. Treating physicians are given the presumption of correctness by the Labor Cade.The employer is then left with disputing this presumption while at the same time saddled with the responsibility for providing"reasonable medical treatment...".Reasonable treatment is generally defined by case law. In recent years there has been a liberal interpretation of the definition. The County has also experienced growth in disability benefits (temporary and permanent),that significantly affects claim severity. In FYOO-01 the County paid$3.2 million dollars in temporary disability alone. This increased to$3.7 million in I^Y01-02. Temporary disability payments are projected to reach$4.7 million for FY02-03,an increase of 47%from FYOO-OI figures. In total, the County paid$13.1 million in total workers' compensation benefits in FY 1999-2000, $14.8 million in FY00-01 and$18.2 million in FY 2001-2002. This does not include the cost of salary continuation payments estimated to be$1.2 million. See Appendix C. Repetitive Motion Injuries--"RM'I's"(carpal tunnel,tendonitis, etc.)are the fastest growing type of injuries and typically affect claim frequency and claim severity. The increase in injuries reported for these types of claims have largely resulted from the automation of office systems. RMI injuries are among the most expensive injuriesg. Collectively these claims can cost in the hundreds of thousands of dollars.This is largely due to the expansiveness of the treatment plans,often misdiagnosed conditions, lengthy periods of temporary disability, the necessity of vocational retraining and extensive levels of permanent disability. To this end,an effective injury prevention program employing ergonomic solutions can help to reduce the incidence of these injuries and reduce County workers' compensation claim costs. (See the Recommendations section). s BLS Website--Bureau of Labor Statistics,Survey of Occupational Injuries and Illnesses-Year 2000 5 The County's salary contfnuat%n pay program. Of the counties surveyed, Centra Costa County's salary continuation program is the most generous,paying 86%of the employee's regular monthly salary, tax-free. It provides the highest percentage of continuing pay for up 365 (aggregate)days per each injury. The County's salary continuation program is noteworthy for assisting injured employees in maintaining financial security while recovering from a job related injury or illness. The County has generously supported its employees in this fashion,since most injured employees are not impacted by a loss of income during their temporary disability period. Please refer to Appendix C for an analysis of the County's salary continuation program. The program, however, is very costly. With continued pressures on the workers' compensation system and budgets in general, it is not financially feasible to continue this program at this level. The 3-hour time off provision. The County's allowance for absence from work for up to three hours per day to attend medical appointments without lass of pay or benefits is a generous auxiliary benefit. It has a significant impact on the County(the department)to the extent that the absence results in a loss of productivity. Since the allowance is for"up to 3 hours per day"and is unlimited, it is possible for an employee to be absent from work for as much as 15 hours per week for an unlimited period of time. Additional concerns pertain to how, or by whom,the work will be completed. This can result in overtime costs and morale issues for coworkers who must fill in for the absent employee. For exarnple,when an employee is absent to attend a medical appointment, coverage for the work must be arranged.Coworkers may be required to work overtime to complete the work. Overtime pay or compensatory time off becomes an additional direct cost to the department. Clearly the severity of the loss the department bears is greatly impacted by the number of employees who need time off to attend medical appointments and the frequency of care. Aside from the loss caused by the absence,the department pays the employee's wages for the hours missed since the employee is not using sick leave or vacation accruals to cover the absence. This is a costly benefit to maintain in its present form. E. AB 749 The Governor signed AB 749 in February 2002 with an effective date of January 1,2003. The bill increased the statutory weekly disability benefits.There are new minimum and maximum temporary disability benefit rates. For injuries on or after January 1, 2003 the maximum weekly benefit will be$602, a 22+%increase. The legislation established increases for every year until 2006,at which time the rates will be indexed according to state wage data. 6 Other benefit increases were also included in AD 749 pertaining to the permanent disability benefits. The increases are exponential in nature and at this point are too difficult to quantify until the payments are actually made. It is clear,however,that the payment rates are not as"fixed"as they have been in years past. For example, an injury in 2002 with a permanent disability rating of 100/6 would be paid in weekly increments for 30.25 weeks at$140 per week(the maximum at this percentage)for a total payout of$4,235. The same rating for an injury occurring in 2003 would yield a total payout of$5,596.50. The table below compares the cost of the same permanent disability rating for different injury years. Permanent Disability Year of In' Isatin g Total PMment 2002 10% $4,235.00 2003 10% $5,596.00 2004 100/0 $8,050.00 2006 10% $9,257.50 Further,the statutory weekly rates the employee is entitled to increases based on the level of the permanent disability. To illustrate, an injury in 2002 that produces a 20% permanent disability rating would be paid weekly for 70.50 weeks at$160 per week(the maximum at this percentage)for a total payout of$11,280. The same rating in 2003 would be paid at$185 per week for a total payout of$13,042.50. AD 749 also increased death benefits from$125,000 up to$320,000(in 2006), based on the qualifying number of dependents. A new provision includes payments payable to a physically or mentally incapacitated minor for the life of the minor. The current law terminates death benefits when the dependent reaches the age of majority. Moreover,due to significant questions in the interpretation of the new law,litigation will be necessary to clarify those issues. Litigation costs will need to be considered when evaluating costs to the County. The County's claim severity has mirrored increases experienced by employers on a statewide basis. Those increases were largely due to escalating medical and disability costs. With the advent of AD 749 the County can anticipate continued cost increases that will exert significant upward pressure on the County's workers' compensation program6. Cost increases that result from AB 749 will significantly impact departments by increasing annual charges to cover the increased costs. Do increased costs impact the County's Workers'Compensation Trust Fund? YES, Each year an actuarial analysis is done of the workers' compensation program. The County contracts with an actuarial firm, Millman USA. Among other factors,the actuary analyzes the County's frequency history, severity of claims paid, and reserves set aside to 6 Workers'Compensation Research Institute Excerpt--California Workers'Comp Advisor—1/29/03 7 pay those claims. Based on available information at the time of the review,they make a projection of what the ultimate costs will be to pay the County's claims. Projections will typically change on a yearly basis as more information is obtained(i.e. as costs are paid out on claims and adverse developments realized). Recommendations regarding contribution to the funds are based on this information. Clearly, if the funding levels are insufficient to pay future liabilities,the workers' compensation program can be seriously compromised. TIT RECOMMENDATIONS The issues identified in this report require a comprehensive solution.The escalation of workers' compensation casts is a complex problem that requires a coordinated injury prevention effort combined with implementation of all available loss mitigation strategies. The recommendations provided below were designed to maximize cost reductions and are intended to provide the County with a comprehensive solution that addresses all key cost factors.Implementation details and estimated net cost to the County are identified for each recommendation in the applicable appendix section. Recommendations are to: I. Direct the County Administrator to present during budget deliberations a plan and budget for a comprehensive, County-wide, injury prevention and ergonomic program to reduce the frequency of job related injuries. (See Appendix E). 2. Direct the County Administrator to develop a plan,effective 7/1/03,to assume responsibility for directing medical care for injured employees during the first 30 days following a claimed industrial injury,pursuant to the Labor Code. 3. Direct the County Administrator to prepare a proposal for Board consideration during budget hearings, for an occupational medical program staffed by occupational medical professionals dedicated to the treatment of industrially injured employees. (See Appendix D) 4. Direct the County Administrator to seek to reopen union contracts for the limited purpose of amending the current salary continuation program.(See Appendix F) 5. Direct the County Administrator to seek to reopen union contracts for purposes of amending the current 3-hour medical appointment benefit. 8 IV CONCLUSION An indication of the vulnerability of the workers' compensation system in this state is the fact that many insurers specializing in workers' compensation insurance have opted out of underwriting workers' compensation insurance in California.Recently, State Compensation.Insurance Fund,the insurer of last resort in this state, announced that in some instances they may have to stop providing new workers' compensation insurance due to financial deterioration. Even more significant is the fact that seven insurance carriers have become insolvent in California in the last four years. The cost of workers' compensation, like that of several other County programs mandated by the State,continues to grow at a rate which the County's general purpose revenues cannot keep pace. It is imperative, in the absence of significant corrective legislation from Sacramento, that the County take steps in cooperation with its employees to reduce the frequency and severity of workers' compensation cases, and to dramatically slow the growth in workers' compensation costs. 9 GLOSSARY Temporary Disability(TD)-Temporary disability benefits are provided to injured employees who are unable to work due to the effects of an industrial injury. TD benefits are calculated based on 66 2/3%of the employee's average weekly wage. This amount, under AB749, is now subject to a maximum limit of$602 per week for injuries occurring on or after U1/03.Prior to AB749, the statutory maximum limit was $490 per week.TD benefits continue until an employee is determined to have reached Permanent and Stationary Status by their treating physician. Permanent Disability (PD)-Permanent disability benefits are provided to those employees that are left with a permanent physical residual as a result of their industrial injury. These benefits are determined medically and are assigned a percentage disability, which indicates the magnitude of their disability(See Labor Code section 4658,4660).These benefits are paid in addition to any temporary disability benefits that might be owed. Indemnity Claims--Indemnity claims are workers'compensation claims with exposure for temporary disability payments and/or permanent disability payments.These claims are sometimes referred to as "lost-time"claims since temporary disability payments are made when an employee loses time from work. Indemnity claims are much more costly than Medical-only claims and remain open for a much longer period of time. Medica"aly Claims-As the name implies,Medical-only claims are claims that result in only miner medical care.No disability is associated with these types of claims and the severity is much lower as the only exposure is minimal medical treatment costs. Medical-only claims typically are closed within a short period of time,usually 3 to 6 months. Permanent and Stationary(P&S)-Otherwise known as"P&S",this is a legal workers' compensation term which indicates the employee has reached a medical plateau where further care is unlikely to significantly improve the level of disability. A medical professional,such as a doctor or a chiropractor, determines when an injured employee has reached a level that is permanent and stationary.The finding ofP&S triggers an end to temporary disability benefits and may result in provision of permanent disability payments and/or vocational rehabilitation benefits. 10 Appendix A — County Comparisons Appendix A - County Comparisons Contra Costa Risk Management commissioned a comparison study to assess how its workers' compensation program compared with other similarly sued counties. This study focused on evaluating similarities and differences between County policies and workers' compensation exposures and costs. Counties selected for this comparison were chosen based on size(employee population), geography(Northern California), and exposure (annual claim frequency). The selected Counties are: Alameda County, Santa Clara County, Sacramento County, San Mateo and San Joaquin County. The table below sumnivizes basic statistical information from each county for FY01-02. Open Employees Wages Reported Indemnity County Ali Paid WC Claims Claims Alameda 10,050 $ 553,991,041 1,153 1,053 Contra Costa 9,716 $ 638,657,179 1,175 1,671 Sacramento 15,104 $ 619,183,511 1,745 2,305 San'Jo uin 7,183 $310,000,000 901 633 San Mateo 5,445 $254,557,782 684 807 Santa Clara 17,166 $964,920,962 1,751 1,511 .Each county contacted prodded information on selected program elements. These elements are key in that they influence workers' compensation costs either directly or indirectly. Each of the selected counties were asked questions pertaining to: ♦ Modified duty implementation, Use of initial 30 day medical control,and Salary continuation benefits. Here are the responses from each County: Ala .eda County ♦ .Alameda.County has a voluntary modified duty program. Departments are encouraged to provide temporary modified duty work when ever possible. + The County exercises its right to direct employees to County approved medical providers during the initial 30 days, unless the employee has properly pre-designated a physician. ♦ The County provides a salary continuation program up to 80%of the employees salary. This benefit is provided for up to 365 cumulative days. Taxes are withheld from the salary continuation benefit portion. Appendix A—County Comparisons I Contra Costa County ♦ Contra Costa County has a voluntary modified duty program. Departments are encouraged to provide temporary modified duty work whenever possible. ♦ The County dues not exercise its right to direct employees to County approved medical providers during the initial 30 days. r The County provides a salary continuation program up to 86%of the employee's salary. This benefit is provided for up to 365 cumulative days. Taxes are not withheld from the salary continuation benefit portion. Sacramento,County_ ♦ Sacramento County has a voluntary modified duty program. Departments are encouraged to provide temporary modified duty work whenever possible. ♦ The County exercises its right to direct employees to County approved medical providers during the initial 30 days,unless the employee has properly pre-designated a physician. ♦ Sacramento County does not provide a salary continuation program. Injured employees are able to use their sick leave or other leave balances only to supplement their workers' compensation disability benefit. San Joaquin County ♦ San Joaquin County has a voluntary modified duty program. Departments are encouraged to provide temporary modified duty work whenever possible. ♦ The County exercises its right to direct employees to County approved medical providers during the initial 30 days,unless the employee has properly pre-designated a physician. ♦ San Joaquin County does not provide a salary continuation program. Injured employees are able to use their sick leave or other leave balances only to supplement their workers' compensation disability benefit. SanMateo County ♦ San Mateo County has a voluntary modified duty program. Departments are encouraged to provide temporary modified duty work whenever possible. r The County exercises its right to direct employees to County approved medical providers during the initial 30 days,unless the employee has properly pre-designated a physician. ♦ San Mateo County provides 90 days of salary continuation. Injured employees are provided 100%of their salary for 90 calendar days. After that they may use their sick leave or other leave balances only to supplement their workers' compensation disability benefit. Appendix A—County CAmpw isons 2 Santa Clara County ♦ Santa Clara County has a voluntary modified duty program. Departments are encouraged to provide temporary modified duty work whenever possible. ♦ The County exercises its right to direct employees to County approved medical providers during the initial 30 days, unless the employee has properly pre-designated a physician. ♦ Santa Clara County does not provide a salary continuation program. Injured employees are able to use their sick leave or other leave balances only to supplement their workers' compensation disability benefit. In addition to program policy differences, loss data was analyzed to determine what impact, if any, these policies might have on workers' compensation costs. The data used in this comparison was secured from the FY01-02 Self-Insurers Annual Report submitted by each County to the State Department of Insuraance, Self-Insurance Plans. The following table provides statistical comparisons of key program ratios. The individual measurements in the table below are explained in more detail in the following notes. Rankings in the table below are color coded as follows: Highest, Second,Third. A. B. C. D. E. F. All data is from FY01-02 WC Claims WC Paid in Avg. Avg. Medical Open Lost time Salary Filed per FY01-02 Indemnity Paid per cases as a Continuation 100 per Paid per Deported Claim percent of Percentage Employees Employee Reported In FY01-02 Annual Claims and duration County Claim in Reported FYOI-02 Alameda 11.5 $ 1,542 $ $,415 $ 5,025 91% 80%to 365 dans Contra Costa 12.1 $ 1.463 $6,430 $5,664 142% 86%to 365 days Sacramento 11.6 $ 1,029 $4,417 $4,487 132% 0% San Joa in12.9 $ 1,010 $4,133 $3,705 70% 0% San Mateo 12.6 $1,140 $4,748 $4,329 118% 100%to 90 da s Santa Clara 10.2 $890 $4,467 $4,263 86% 0% County Avera a 11.8 $1,179 $5,435 $4.579 107% If Contra Costa County's average indemnity and average medical paid were reduced to the County Average shown in the table above, Contra Costa County would have paid $2,444,000 less in workers' compensation benefits in FYO1-02. A. The number of workers' compensation claims filed per 100 employees is one measure of injury frequency. This measure looks at the relative frequency of injuries for a given employee population. The higher the number,the more frequently injuries Appendix A—County Comparisons 3 Appendix B --Contra Costa County Program Cost Driver Analysis The following analysis of Contra Costa County's workers' compensation trends is targeted at identifying the primary program cost drivers. In conducting this analysis, data from the County's workers' compensation claims system was obtained dating back four years to FY99-00. General Trends Over the last three years,the number of workers' compensation claims reported annual! have remained essentially unchanged Claim Frequency by Fiscal year until FY02-03. The Claim Frequency by Fiscal Year chart shows that annual claims reported have hovered around t`°° 1,345 claims during the last three fiscal ° years(FY99-00 to FY01-02). The table below shows the total number of claims 0 800 reported for each Fiscal year.FY02-03 e00 figures are at the end of 6 months. ono =— FY02-03 frequency is approximately 2�a 16%higher than prior years at the 6 _ month mark. IW 2W Ub 4W 5W SW 7L4D Ub SW 133 IlLb t2W I Y99-JO FYt 01 FYMW---^FY02-03 j Fiscal Year Number of Claims FY99-00 1,331 FY00-01 1,359 7ota3 WC Payments FY01-02 1,349 20 FY02-03* 680 Although claim frequency has been stable, workers' compensation costsla 4" rr�` have risen steadily over the last several T to z , years. Annual workers' compensation w < benefit payments have grown from '. z< $13.1 million in FY99-00 to $18.2 s t M million in FY0 -02,an increase of ty 39%. For the first 6 months ofFY02- 03,$9.9 million has already been paid. FYN-" Fyo"l _ F"1-02 FY02.03' *It is projected that this figure will reach$19.8 million by the end of the fiscal year. Medical Casts Medical is the single largest component of the County's workers' compensation costs comprising 43%of total benefits paid in FY01-02. Medical costs grew significantly (56%)from FY99-00 to FY01-02. Appendix B-Program Cost Drivers i _. While medical costs have risen statewide(inflation),the growth here is likely due more to over utilization of medical services(possible over treatment)than medical cost inflation. This is evident in the Average Medical Paid chart below. The average Medical Paid/Claim chart shows the increase in medical costs over the last several years. The most significant increase occurred in FY01-02, but growth is evident in the prior year as well. Payment analysis reveals three medical categories that exceed $1,000,000 annually in payments: chiropractic care, hospital charges and payments to physicians. Chiropractors and physicians Avg.U"cat Mc=aim directly influence claim costs because their recommendations h and opinions impact current and I future medical costs and the extent/duration of disability. The 4 '' Labor Code provides employers ' f ry,i with the right to direct employees to an employer ' selected medical provider for $aoo treatment the first 30 days "3 following an injury. This enables $2W the employer to determine causation, define the scope of the s injury and secure a diagnosis and W t 0 M 9 V a treatment plan and prognosis. The County currently does not '"FY 0°0t utilize this option. Savings in medical costs can be achieved through two methods; 1) implement employer control of treatment during the first 30 days, 2)utilize medical providers with occupational medical expertise to address causation,disability duration and treatment. Temporary Disability Costs Temporary disability costs account for 21%of total workers' compensation benefits paid in FY01-02. Employees who are disabled as a result of their injury are entitled to temporary disability benefits. These benefits are mandated by the State of California and are based on the employee's average weekly earnings. Prior to 1/1/03,the maximum temporary disability rate had been capped at $490 per week,effective 1/1/03, AB749 increased the maximum weekly amount by 22.6%to$602 per week. The objective of the relatively low temporary disability rate is to motivate injured employees to recover and return to work as soon as practical as there is no financial incentive to remain disabled. However,Contra Costa County provides its employees with salary continuation benefits that,make up the difference between the temporary disability rate and 86%of the employee's normal wages(safety personnel are entitled to 100%pursuant to Labor Code Appendix B-Progrwn Cast Drivers 2 are occurring. In this measure of frequency, Contra Costa ranks third highest with an injury frequency of 12.1 injuries per 100 employees. B. This measurement looks at the amount of workers' compensation payments made during the fiscal year per employee. It provides a measure of the annual cost of workers' compensation benefits relative to employee population,one measure of severity. Higher amounts indicate greater workers' compensation benefit expenditures per employee. Contra Costa ranks second in this measurement. C. The average indemnity paid per claim measures the total cost of disability associated with workers' compensation claims in FYO 1-02. This measurement is affected by the duration of disability and any resultant permanent impairment. Higher figures indicate greater disability duration and/or elevated levels of permanent impairment. This figure reflects only the amount paid during FY01-02. Contra Costa ranks second highest in this category. D. The average medical paid per claim measures the cost of medical associated with workers' compensation claims during FY01-02. This measurement reflects the total cost of medical benefits relative to the number of claims reported during the fiscal year. Higher payments indicate greater utilization of medical benefits. Contra Costa County ranks highest of the 6 counties. E. Open lost time claims as a percentage of annual claim reported measures the magnitude of existing lost time claims relative to annual claim frequency. The highest cost workers' compensation claims involve lost time. This measurement verifies that higher number of lost time claims results in higher overall workers' compensation costs. Contra Costa County ranks highest in this measurement. F. Salary continuation benefits are provided by three counties. Contra Costa provides the highest benefit amount, making up 6%0 of the employee salary for up to 365 aggregate days of disability. Contra Costa does not withhold taxes from salary continuation benefits. Alameda also provides salary continuation benefits but only up to 80% of the employee's salary. Alameda withholds taxes from these benefits. San Mateo also provides salary continuation benefits of 100%of the employee's salary but for 90 days only. Conclusion All surveyed counties have implemented temporary modified duty programs to reduce the duration of work-related disability and all but Contra Costa exercise initial 30-day medical control. Three counties(Alameda, Contra Costa, San Mateo)provide a salary continuation benefit in addition to the State mandated temporary disability benefit. Only Alameda and Contra Costa have salary continuation benefits for up to 365 days. Contra Costa's salary continuation benefit is higher than Alameda's and is not subject to income tax withholdings,unlike Alameda. Appendix A--County Comparisons 4 Of the two Counties(Alameda and Contra Costa)that provide a significant salary continuation benefit, both exhibit the two highest average indemnity and medical payments in the study(rank first and second)and have the two highest rankings for workers' compensation benefits paid per employee. Centra Costa does not withhold taxes from its salary continuation benefit whereas Alameda does. Contra Costa is the only county that ranks in the top three in every measured category. These statistics would suggest that Contra Costa's workers' compensation program is relatively more costly than the other Counties in this comparison. ♦ Contra.Costa ranks first in three categories, Average Medical Paid per Reported Claim, Open Lost Time Claims as a Percent of Claims Reported,and Salary Continuation. ♦ Contra Costa ranks second in 2 program measurements;Average Indemnity Paid per Reported Claim and WC Paid per Employee in FY0102. ♦ Contra Costa ranked third in Injuries per 100 employees. Appendix A—County Comparisons 5 Appendix B — Contra Cosh County Program Cost Driver Analysis 12 4850) for up to 365 days. At the County's current salary continuation rate of 86%, injured employees are financially better off'being disabled under workers' compensation than working(see Appendix Q. Employees(in tax bracket of 15%or higher)actually take home more money on disability than while working since workers' compensation benefits and the County salary continuation benefit are not taxed. The County can potentially reduce temporary disability costs by revising its salary continuation level below 86%and/or reduce the duration that salary continuation is provided. Any changes in this area will take up to a year before savings will be realized as existing cases will hely continue under the existing 365 day entitlement Total Potential Fiscal Impact Workers' compensation benefit payments have increased steadily over the last several years. From FY99--00 to FYOO-01 benefit payment increased more than 13%e. From FY00-01 to FYO 1-02 benefit payment increase another 22.6%. In total,benefits paid exceeded$18M in FYO1-02 (not including salary continuation). With the benefit increases that go into effect 1 I l/03,total WC benefits are expected to increase in FY02- 03. Given this situation it is unlikely that benefit payments will f11 below current levels. Efforts must be directed at reducing the rate of growth. The table below provides a summary of the actual amounts paid by benefit category (Medical and Temporary Disability) in FYOO-01 and FYOI-02. FY02-03 figures are projected based on the growth rates seen in F'YOl-02. The projected temporary disability costs for FY02.03 also include the 2.2.6%rate increase effective 1!1103. Permanent disability,vocational rehabilitation benefits and allocated expenses add another$6.5M annually to workers' compensation casts. Catesory. FY00-01 FY01-02 FY02-03 Pro`ected. Medical $ 6,216,530 $ 7,802,942 $ 9,792.,692 Te!Morary Disability $ 3,238,890 $ 3,750,971 $4,778,737 Sub-Total $9,455 420 $ 11,553,913 $ 14 571429 Permanent Disability, Vocational Rehabilitation, $ 5,305,956 $6,543,410 $ 6,785,145 EMvnses Grand Total $ 14,761,375 $ 18,097,324 19,779,202 Based on the table above, a reduction in the rate of growth of these benefits would potentially yield significant savings. IfFY02-03 benefit payments grow at the same pace as FYO1-02,the County can expect to pay$14.57M in medical and temporary disability benefits alone. A 10%Q reduction in total benefits costs for FY02-03 would yield savings of approximately$1.46M. A 15%reduction would yield savings of$2.19M in these two categories alone. Appmdix B-Frog=Cost Drivers 3 Appendix C -- Salary Continuation Policy Analysis 13 Appendix C - Salary Continuation Policy Analysis This analysis looks at the difference in take home earnings for employees who are working vs. those who are off work collecting temporary disability and salary continuation. Under State workers' compensation laws, employees who are disabled as a result of an industrial injury are entitled to temporary disability benefits(66 2!3%o of their weekly earnings). The current maximum weekly temporary disability payment is $602.The County's salary continuation program provides additional non-taxed payments to these employees up to 86%n of their normal salary.The County's benefit is cumulative up to a total of 365 days. The conclusion is that the County's salary continuation program inadvertently provides some employees who are off work due to an industrial injury with higher take home earnings than when they are working.County employees collecting salary continuation benefits take home approximately 6 to 12%more money than when working their normal duties depending on their tax bracket.The example below assumes an effective tax rate of 20%(combined federal and state). Essentially,employees with an effective tax rate greater than 14%will take home more money while on workers' compensation disability under the salary continuation program than if they',were working. D Employee Weekly WC Weekly Meekly weekly Take meekly Annualized Weekly Disability Earnings under Take home home Difference per Earnings payment 86% Salary earnings earnings on in Earnings Salary cont. per State Labor Cont. Program after WC While on WC Plait Code taxes 20% $500 $333 $430 $400 $430 +$30 +$1,564 $75D $544 $645 $604 $645 +$45 +$2,344 $1,000 $602 $860 $844 $860 +$ +$3,120 $1,250 $602 $1,075 $1,000 1 $1,075 1 +$75 1 +$3,900 $115010 $602 $1,290 $1,204 1 $1,294 +$90 +$4,680 $1,750 $602 $1,505 1 $1,400____I_ $1,545 +$105 +$5,454 Column A lists the various weekly earnings in this example. These figures represent an employee's normal weekly earnings_ Column B is the applicable Temporary Disability payment mandated by the State for the respective Weekly Earnings figure in column A. Column C lists the applicable take home amount for an employee who is temporarily disabled due to an industrial injury under the County's salary continuation program.Amounts listed are 86%of the Weekly Earnings figure listed in column A. Column D is the take home earnings of working employees atter taxes., assuming an effective total tax rate of 20%(combined federal and state taxes).Employees in higher tax brackets will benefit more from the salary continuation program. Column E is the take home earnings for employees who are on WC disability and collecting salary continuation benefits.These benefits are not taxed. Column P shows the weekly difference in take home earnings between employees who are working and those who are on WC disability and collecting salary continuation benefits.Disabled employees take home Appendix C—Salary Continuation Analysis I _.. _. more money than working employees under every instance in this comparison.A positive figure in this column indicates higher take home earnings while disabled than while working full duty. Column G is the annualized amount in Column F. The'departments,through the payroll system, fund the salary continuation cost. Total annual casts for the salary continuation program were obtained from the Auditor-Controller for the three fiscal years FY99-00,FYOO-01 and FYOI-02.The table below summarizes salary continuation and workers' compensation temporary disability payments. Salary continuation costs on a per employee basis have jumped significantly from FYOO-01 to FYOI-O2, by more than 30%. Employee count figures are those reported to the State Department of Insurance, Self-Insurance Plans Division via the annual Self-Insurers Annual Report. Fiscal Year Salary Temporary Total Cost #of Salary Cont. Continuation Disability Employees cost per Em to rye FY99-00 $ 1,30,789_ $ I Ofr4,521 $2,414,310 12,359 $109.22 FYOO-01 $ 1,110,972 $ 1,824,892 $2,935A4 11 007 $100.93 FYOI-02 $ 1,281,140 $ 1,777,573 $3,058,713 9,716 $131.86 As can be seen, salary continuation benefits average more than$1.2 million annually. A reduction in the duradon of salary continuation benefits from.the 365 aggregate days will provide the greatest financial savings. Savings ultimately may reach$800,000 to$1,000,000 annually based on a,reduction in the duration of salary continuation benefits from 365 to 60 days. Appendix C—Salary Continuation Analysis 2 Appendix D —Occupational Medical Services 14 Appendix D— Occupational Medical Services California's workers'compensation system is a complex and costly no-fault system that relies exclusively on the medical community to determine, assess and dictate disability duration and medical treatment. As a result, it is critical to the effective management of workers' compensation exposures for medical treatment and evaluations to take place with knowledgeable occupational health professionals who are familiar with the concepts of occupational injury causation and apportionment. They must be capable of distinguishing between temporary aggravations of pre- existing conditions vs. new causal events to assist in separating out industrial events from non- industrial conditions or disease processes. The concepts of "permanent and stationary", "permanent disability", and"qualified injury worker"present significant financial exposures to the County and require medical professionals familiar with these concepts.Absent these capabilities,the County's ability to manage and contain medical casts can be significantly hampered causing workers' compensation costs to escalate rapidly'. The majority of employees who sustain industrial injuries currently seek medical treatment at the County medical facility. These treatment costs are paid by the workers' compensation program in the forth of medical expenditures. Physicians that do not have occupational medicine expertise staff the County medical facility.If the County medical facility is interested in establishing an occupational medical facility with appropriately trained physicians, this would greatly assist in containing the County's growing workers' compensation medical costs. In the event the medical center is unable to secure occupational medical expertise,occupational medical services are readily available in the public sector and can be employed with no net increase in medical cost to the County. The County currently pays for medical care provided by the County medical facility. The cost of this medical care would simply be shifted from the County medical facility to an outside occupational medical clinic. Because all workers' compensation related medical treatment is subject to a state mandated industrial medical fee schedule, all charges are subject to the fee schedule reductions. Net additional cost to the County is expected to be zero.The potential benefit is an increased capability to contain and control workers' compensation claim costs through improved medical and disability management capabilities,expedited resolution of permanent disability status and vocational rehabilitation issues. ' WCRI Media Release 12/27/02 Appendix D—occupational Medical Services Appendix E -- Ergonomic Injury Prevention Program 15 Appendix E—Ergonomic Injury Prevention Program Data from the Bureau of Labor and Statistics(BLS)identifies musculoskeletal disorders(MSD, more commonly referred to as RMI or repetitive stress injuries)as the leading cause of occupational disability. BLS data shows that RMI type injuries: A 'Account for one-third of all work-related lost-time injuries, A ',Account for the highest duration of disability, averaging more than 19 days away from work, 73%more than the next highest injury type ➢ Carpal Tunnel injuries,the most common type of RMI averages 27 lost workdays, 35%more than the next leading injury type. In recognition of these injuries,Cal OSHA,the state Occupational Health and Safety Administration implemented General Industry Safety{order,Article 105 in July 1997.More commonly referred to as the State Ergonomic Standard,employers in California are required to "establish and implement a program designed to minimize RMIs".Prevention programs must "include a work-site evaluation,control of exposures which have cause RMIs and training of employees"exposed to RMIs in the work place. Data from.the County Risk Management department documents the financial exposure on workers'compensation RMI injuries to exceed $5.3 million over the last 3.5 years with the number of claims categorized as RMI increasing 40% from FY98-99 to FY00-01. In light of the above,Contra Costa County Risk Management has expressed an interest in implementing a comprehensive,coordinated County-wide ergonomic program to reduce the incidence and severity of employee work-site injuries. Furthermore,the County desires a program that would effectively comply with the State's Ergonomic Standard. The objectives and key,goals of the ergonomic program are: To identify and address ergonomic issues in the work-place so that prevention efforts can be employed to reduce employee injuries,particularly injuries caused by repetitive motions, ➢ Provide training to department management and employees when significant RMI exposures are identified, > To facilitate required ergonomic changes to prevent or reduce disability associated with occupational injuries, ➢ To provide cost effective and timely ergonomic solutions to employees with occupational injuries and to prevent injuries from becoming;lost-time claims. Anticipated cost to the County is expected to be approximately$110,000 annually for program administration and$250,000 annually in ergonomic evaluations and equipment purchases.Not all of these costs will be additional as individual County departments current expend an unknown amount on ergonomic equipment. Data from the workers' compensation program reveals that approximately$85,400 was spent in FY01-02 for post injury ergonomic evaluations and equipment. We estimate net additional costs to be approximately$275,000 annually. The County's average workers'compensation claire ultimately costs the County$15,600 per claire.Based on this average,the ergonomic injury prevention program would break even by preventing 17 workers'compensation injuries annually or a reduction in annual frequency by 1%. A 5%reduction in injury frequency would translate into a savings of over$1.1 million in workers' compensation benefit casts. Appendix E—Ergonomic Injury Prevention Program Appendix F—Average Occupational Disability Duration 16 Appendix F—Average Occupation Disability Duration We believe that changes to the salary continuation program may help to reduce the financial incentives for employees to continue on disability yet ensure that injured and disabled employees continue to receive adequate compensation during the acute stages of their recovery. With the increase in the maximum weekly workers'compensation disability rate to$602 from $490,more employees will receive adequate disability benefits while recuperating from their industrial injuries. We secured disability days data from the County's 2002 OSHA log(OSHA requires calendar year reporting).It is clear that the vast majority of occupational injuries do not require 365 days of disability.The OSHA log data indicates that the average duration of lost time associated with the County's occupational injuries in 2002 is 63.83 days. Based on this figure,if the County reduces the duration of the salary continuation benefit to the average disability duration(i.e.60 days),rather than an arbitrary 365 days, it would: - help to reduce the windfall that some injured employees receive while on disability and reduce the financial incentive to seek extended disability tunes. - at the same time, granting salary continuation for up to 60 days would provide benefits to the majority of employees during the acute stages their recovery. We anticipate that the County will incur no additional costs as a result of this change and will likely see a financial savings through the reduction in disability duration and decreased salary continuation payments.