Attachment 1
Self Insurance Trust Funds Analysis (Workers' compensation and General Liability) Fund Activity (Thousands) Unaudited Projected
FY21 FY22 FY23 FY24 FY25 FY26
Beginning Fund Balance (25,020)$ (32,132)$ (34,654)$ (24,423)$ (31,763)$ (37,438)$ Charges for Services-WC 5,029 9,235 9,697 10,040 9,000 9,000 Charges for Services-GL 8,235 8,793 11,154 13,385 13,115 13,534 Interest Income-WC (13) (525) 245 904 1,479 - Interest Income-GL (39) (476) 570 162 332 130 Other Income-WC 2 3 102 2 7 - Other Income-GL 416 130 43 1,892 5 - General Fund Contribution-GL - 2,500 - - - - Total Revenue 13,629 19,660 21,810 26,385 23,938 22,664 Direct Personnel-WC 370 365 543 665 775 690 Direct Personnel-GL 737 366 510 774 1,514 1,389 Prof.Serv & Other Non-Personnel-WC 112 102 101 186 225 212 Prof.Serv & Other Non-Personnel-GL 311 253 1,052 446 226 344 Indirect Charges-WC 1,242 1,092 1,076 1,209 1,242 1,287 Indirect Charges-GL 3,429 3,751 3,824 3,991 4,017 4,255 Claims & Judgments-WC 3,713 4,825 4,549 5,191 5,052 5,080 Claims & Judgments-GL 7,557 2,796 3,139 5,882 862 3,200 Legal Fees-WC 201 109 146 128 67 468 Legal Fees-GL 2,783 2,154 1,016 1,463 1,545 1,988 Premiums-WC 563 552 624 743 697 906 Premiums-GL 708 1,106 1,480 1,876 2,828 2,561 Actuarial Adjustment-WC 1,278 1,789 (3,179) 2,054 2,811 2,664 Actuarial Adjustment-GL (2,506) 2,666 (3,807) 8,707 7,390 (1,282) Misc. Expense-WC 241 253 502 407 360 463 Misc. Expense-GL 2 3 2 2 2 8 Total Expense 20,741 22,183 11,578 33,726 29,613 24,233 Ending Fund Balance (32,132)$ (34,654)$ (24,423)$ (31,763)$ (37,438)$ (39,007)$ Cash Position $21,602 $23,216 $26,420 $29,303 $34,016 $33,829 Estimated Claims & Judgments $52,433 $56,888 $49,902 $60,664 $70,865 $72,247 Cash Balance as a % of Total Liability 41% 41% 53% 48% 48% 47% Audited Data