Knox County does not. From: CORSA-broadcast [mailto:corsa-broadcast-bounces@corsa.org] On Behalf Of Lori L Larson Sent: Thursday, February 04, 2021 9:21 AM To: CORSA Broadcast Email Subject: [CORSA-broadcast] Cost sharing Do any counties cost share your Risk Management position(s) with non-general funds? Since this position assists outside agencies do any counties bill for services or bill a portion of the salaries? Lori Larson, Risk Manager Ashtabula County Commissioners 25 West Jefferson Street Jefferson, Ohio 44047 Phone: 440-576-3649 Fax: 440-576-3502

Muskingum County does not. Thanks! Pam Davis Muskingum County Human Resources County Courthouse 401 Main Street Zanesville, OH 43701 Phone: 740-588-4371 On Thu, Feb 4, 2021 at 9:25 AM Lori L Larson <LLLarson@ashtabulacounty.us> wrote:

Do any counties cost share your Risk Management position(s) with non-general funds? Since this position assists outside agencies do any counties bill for services or bill a portion of the salaries?

Lori Larson, Risk Manager

Ashtabula County Commissioners

25 West Jefferson Street

Jefferson, Ohio 44047

Phone: 440-576-3649

Fax: 440-576-3502

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Mahoning County does. We participate in the Individual Retrospective Rating program. We do several things now with prospective billing. 1. So we collect a percentage of gross payroll from every payroll code every pay and transfer that into our "special reserve fund". So come time to pay our prospective premium we have money collected. 2. When true up time comes, a year later we report actual payroll per payroll code, compare that to what we collected and there is either a credit or balance due. Premium is allocated again by payroll code. And we charge back departments based on activity so that departments only get charged for what they incur. Here's how it is done. Ø So we take billed premium less base premium and the difference is representative of activity. (we call it additional risk) on a spreadsheet - column Ø Every payroll code gets charged the base premium. -column Ø The Additional Risk balance gets prorated to the every payroll code based on that codes' sum of base premium, reserve and claims costs (removing reserve skews for cat claims) -column Ø Retro reserves are funded based on a percentage - reserves over $100,000 are charged at 20%. Less at 15%. -column Ø The Risk Management department is charged back to department payroll codes by taking gross payroll and fringe for all employees in risk department, budgeted supplies and postage. Departments/codes are charged based prorated percentage of total workers comp cost- charge risk back based on amount of activity indicative of work involved -column Ø To finalize, add the base premium, additional risk dollar amount, claims costs charged back for injuries sustained within that payroll code, funded retro reserves for same, and then calculate credit/debits from true up balances from this amount - column Ø Add in charge backs from risk management department - column 3. Come time to pay billed retro claims costs, we pay online and then the Auditor's office sweep the payroll codes/accounts with any credit/debits based on above data. I hope this is helpful. CATHY JONES Director, Risk Management Board of Mahoning County Commissioners From: CORSA-broadcast <corsa-broadcast-bounces@corsa.org> On Behalf Of Lori L Larson Sent: Thursday, February 4, 2021 9:21 AM To: CORSA Broadcast Email <corsa-broadcast@corsa.org> Subject: [EXTERNAL] [CORSA-broadcast] Cost sharing Do any counties cost share your Risk Management position(s) with non-general funds? Since this position assists outside agencies do any counties bill for services or bill a portion of the salaries? Lori Larson, Risk Manager Ashtabula County Commissioners 25 West Jefferson Street Jefferson, Ohio 44047 Phone: 440-576-3649 Fax: 440-576-3502