This fund serves the purpose of accounting for multiple insurance plans, all of which are self-funded except for dental insurance, which was moved to a fully-insured program in FY2021.

Revenues into this fund come from two sources:

1. Billings to county departments are allocated to workers’ compensation, property casualty, vehicle insurance, general liability insurance, and the employer’s share of the health and dental insurance plan.

2. Payroll deductions are allocated to the employee share of the health and dental insurance plan.

Workers’ compensation and property casualty insurance charge-backs to departments were calculated by the county’s Office of Financial Management with assistance from the county’s Risk Manager. The county’s health and dental third-party administrator projects what the underwriting costs will be for the health and dental insurance program.

The 2023 adopted expenditure budget of $36,576,840 includes the following appropriations:

• Risk Management ($7,813,042)

• Health and Dental Insurance ($28,763,798)