HomeMy WebLinkAboutMay 2, 2005 Agenda
AGENDA
CITY OF DENTON CITY COUNCIL
May 2, 2005
After determining that a quorum is present, the City Council of the City of Denton, Texas will
convene in a Special Called Meeting on Monday, May 2, 2005 at 11 :30 a.m. in the Council
Work: Session Room, 215 E. McKinney, Denton, Texas at which the following items will be
considered:
1.
Receive a report, hold a discussion, and give staff direction regarding the associated
service impact due to the proposed staff reductions included in the five-year financial
forecast.
2.
Receive a report, hold a discussion and give staff direction regarding the City of Denton's
self- funded work:ers' compensation and liability programs.
NOTE: The City Council reserves the right to adjourn into a Closed Meeting on any item on its
Open Meeting agenda consistent with Chapter 551 of the Texas Government Code, as amended,
including without limitation, Sections 551.071-551.086 of the Texas Open Meetings Act.
CERTIFICATE
I certify that the above notice of meeting was posted on the bulletin board at the City Hall of the
City of Denton, Texas, on the day of , 2005 at o'clock:
(a.m.) (p.m.)
CITY SECRETARY
NOTE: THE CITY OF DENTON COUNCIL WORK SESSION ROOM IS ACCESSIBLE IN
ACCORDANCE WITH THE AMERICANS WITH DISABILITIES ACT. THE CITY WILL PROVIDE
SIGN LANGUAGE INTERPRETERS FOR THE HEARING IMPAIRED IF REQUESTED AT LEAST
48 HOURS IN ADVANCE OF THE SCHEDULED MEETING. PLEASE CALL THE CITY
SECRETARY'S OFFICE AT 349-8309 OR USE TELECOMMUNICATIONS DEVICES FOR THE
DEAF (TDD) BY CALLING 1-800-RELAY-TX SO THAT A SIGN LANGUAGE INTERPRETER
CAN BE SCHEDULED THROUGH THE CITY SECRETARY'S OFFICE.
AGENDA INFORMATION SHEET
AGENDA DATE:
May 2, 2005
D EP AR TMENT:
City Manager's Office
CM:
Mik:e Conduff, City Manager
SUBJECT
Receive a report, hold a discussion, and give staff direction regarding the associated service impact due to
the proposed staff reductions included in the five-year financial forecast.
BACKGROUND
The Council Agenda Committee has requested that this item be placed on the May 2, 2005 agenda.
Respectfully submitted:
Jennifer Walters
City Secretary
AGENDA INFORMATION SHEET
DEP ARTMENT:
Fiscal Operations
Questions concerning this
report may be directed to
Scott Payne, 349-7836
AGENDA DATE:
May 2, 2005
ACM:
Kathy DuBose
~
SUBJECT
Receive a report, hold a discussion and give staff direction regarding the City of Denton's
self- funded work:ers' compensation and liability programs.
BACKGROUND
On January 25, 2005, a presentation was made to the City Council regarding the City of
Denton's self-funded work:ers' compensation program. Following that presentation, Council
requested additional information regarding the funding methodology for this program.
The attached white paper discusses both self-funded and fully insured options for the City's
work:ers' compensation and liability programs, evaluates the viability of these options and
presents staff s recommendation.
FISCAL INFORMATION
Funds for work:ers' compensation and general liability are carried in each operating fund.
EXHIBITS
Attachment 1 - White Paper on Self-Funded Work:ers' Compensation and Liability Programs
Respectfully submitted:
- W~
Diana G. Ortiz
Director of Fiscal Operations
City of Denton White Paper
Self-Funded Workers' Compensation and
Liability Programs
May 2, 2005
Prepared By:
Risk Management Di visi on
Introduction
The City of Denton has operated a self-
funded work:ers' compensation and liability
program for a number of years. Although
the exact date is not available, it is estimated
that the City has been self-funding the
exposures associated with work:ers'
compensation and liability since at least
1995.
The purpose of this paper is to examine the
City's current programs and analyze
whether or not continuing to self-fund
work:ers' compensation and liability is the
most economical and efficient method.
Workers' Compensation Pro2ram
The City of Denton is required under
Chapter 504, Subchapter B, section 504.011,
of the Labor Code to provide work:ers'
compensation coverage for City employees
injured in the course and scope of their
employment. This section establishes that a
political subdivision can meet this
requirement by purchasing an insurance
policy, becoming a member of an insurance
pool or by becoming a self-insurer (self-
funding).
It has been the policy of the City to provide
this coverage on a self-funded basis. Instead
of paying premiums to an insurance
company, or insurance pool, in exchange for
them assuming the City's work:ers'
compensation exposure, the City contracts
wi th a Third - P arty A dmini s tra tor (TP A) to
handle work:ers' compensation claims on our
behalf and the City funds the actual cost of
those claims. This independent relationship
allows us to utilize the expertise and
economies of scale of the TP A while
providing a buffer between the injured
work:er and the City. In this way, City
employees are not handling the work:ers'
compensation
employees.
claims
City
other
of
We currently contract with CCS Holdings,
Inc. to provide work:ers' compensation TP A
services. The contract with CCS began on
March 1, 2001, and will expire on February
28, 2006. The City pays CCS $9,450 per
quarter or $37,800 annually to provide full-
service claims management.
In the past year, we have conducted two
outside audits of CCS: one by an
independent company and one by the City's
excess work:ers' compensation and liability
insurance carrier. Both audits have
indicated that CCS is an outstanding TP A.
Historical Data:
Table 1 below shows the number of
work:ers' compensation claims the City of
Denton has had over the previous five years.
Table 1 - Number of Workers'
Compensation Claims
200
150
100
50
0
99/00
00/01
01/02
02/03
03/04
Table 2 below illustrates the total cost of
work:ers' compensation claims over the last
five years. It should be noted that
approximately $265,000 of the total cost in
FY 03/04 was due to one claim.
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Table 2 - Workers' Comp Claims Cost
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
99/00 00/01 01/02 02/03 03/04
The City's five-year average cost for
work:ers' compensation claims has been
$551,477. If we include the administrative
costs for our TP A, the total average
work:ers' compensation costs are $589,277.
The data shown in Table 2 above is the
actual amount the City paid for all open and
active work:ers' compensation claims during
each respective fiscal year, regardless of
when the injury occurred. This is essentially
a measurement of the cash flow necessary to
pay for claims during a given fiscal year but
are not necessarily related solely to injuries
that happen in that fiscal year. Although the
average life span of a work:ers'
compensation claim is six to eight years, the
City currently has active work:ers'
compensation claims that date back: to 1994.
Fullv Insured Data:
-
In order to provide a level of comparison,
the City's consultant for property, casualty,
and work:ers' compensation insurance
approached several work:ers' compensation
~ark:ets to obtain a cost indication on a fully
Insured program. Only Texas Political
Subdivisions (TPS), an insurance pool for
public entities, was willing to provide us
with a figure outside of a formal RFSP
process.
!PS provided a cost indication for a fully
Insured work:ers' compensation program at
approximately $2,700,000. TPS was
provided with payroll and historical claims
data for their evaluation.
It is important to note that while the data
presented in Table 2 are for claims reported
and paid in the fiscal year, the $2,700,000
premium would be for claims incurred in the
fiscal year but paid out during the entire life
of the file. Work:ers' compensation claims
can have a very long "tail" and be active for
many years or become active after several
years of being closed. Regardless of how
long a claim stays open, the City has
essentially "pre-paid" the cost of that claim
with the premium it would pay during the
fiscal year in which the claim occurred.
By contrast, Table 3 break:s down the City's
total claims and reserves on an incurred by
fiscal year basis. The "Paid" column shows
the total amount paid on all claims that
occurred within that fiscal year. The
"Reserve" is the amount of additional
expenses the adjuster reasonably believes
will be spent on claims from that fiscal year
before the claims are finally closed. The
"Total" column is the ultimate expected
costs for work:ers' compensation claims for
each fiscal year.
Table 3 - Workers' Comp Claim Costs by Year of
Injury Occurrence
Year Paid Reserve Total
94/95 $408,734 $0 $408,734
95/96 $210,852 $0 $210,852
96/97 $482,209 $0 $482,209
97 198 $314,243 $51,136 $365,379
98/99 $167,662 $0 $167,662
99/00 $586,031 $0 $586,031
00101 $799,916 $162,287 $816,203
01/02 $468,138 $15,438 $483,576
02/03 $409,625 $218,734 $628,359
03/04 $673,025 $1,005,373 $1,678,398
3
The Table 3 data illustrates that even if we
proj ect the total cost for all claims that
occurred in FY 03/04, the total expenses
would not equal the estimated fully insured
$2,700,000 premium. This is a significant
point in considering that FY 03/04 is
proj ected to be the most expensive year in
the City's work:ers' compensation history.
The majority of the "Paid" and "Reserve"
costs are due to one claim.
Another significant point is that the
estimated premium of $2,700,000 would be
expended in addition to the actual cost of
claims for those open work:ers'
compensation claims (80+ ) that occurred
prior to the start of the fully insured policy
term. Furthermore, the City would also
continue to pay administrative expenses to
process these open claims (called "runoff'
claims).
Comparison with Other Metroplex Cities:
Additionally, the practice of using self-
funding as a mechanism to pay for work:ers'
compensation expenses is fairly standard
among cities the size of Denton. Table 4
lists various metroplex cities and what type
of work:ers' compensation program they
currently have.
Table 4 - Metroplex Cities Comparison
City Status
Arlington Self-funded
Carrollton Self-funded
Garland Self-funded
Grand Prairie Self-funded
Grapevine Fully-insured
Hurst Fully-insured
Irving Self-funded
Mesquite Self-funded
North Richland Hills Self-funded
Piano Self-funded
Richardson Self-funded
Workers' Compensation Summary:
Being self-funded for the City's work:ers'
compensation program has been a cost
effective mechanism in the past and should
continue to be so in the future. Our
historical work:ers' compensation costs have
been far less than the premiums quoted for a
fully insured program. Additionally, our
excess work:ers' compensation and liability
policy limits the City's potential work:ers'
compensation expense to $500,000 per
occurrence. By remaining self-funded, the
City has the opportunity to "win" when our
safety and loss control programs are
successful and our work:ers' compensation
claim costs go down.
Liability Pro2ram
Much lik:e the City's approach to handling
work:ers' compensation claims, the City has
chosen to self-fund our various liability
exposures. However, unlik:e work:ers'
compensation, where the City contracts with
a TP A to handle claims, the City also self-
administers the liability claims handling.
All liability claims are currently handled by
licensed adjusters in the Risk: Management
division and by attorneys and staff in the
City Attorney's office.
Where work:ers' compensation TP A's bring
expertise to the table, most independent
liability and property adjusters do not have
the extensive lrnowledge of public entities
that is necessary. Additionally, they are not
well versed in the nuances of the Texas Tort
Claims Act, which establishes the
framework: for which that a municipality can
be liable, how it can be sued, and the
monetary caps on damages.
The City's self-funded liability program
encompasses those risk:s typically covered
under insurance policies of General
4
Liability, Automobile Liability, Law
Enforcement Liability, Public Officials
Liability, Errors & Omissions, Professional
Liability, and Employment Practices
Liability.
In addition to these self-funded liabilities,
the City also purchases Airport Liability,
Emergency Medical Services (EMS),
Professional Liability, and Commercial
Crime coverage.
While the City relies heavily on the
protections and damage award limitations
contained within the Texas Tort Claims Act
($250,000 per person, $500,000 per
occurrence for bodily injury and $100,000
for property damage), the City does
purchase an Excess Liability and Work:ers'
Compensation policy. This insurance has a
$500,000 deductible and provides coverage
up to $5,000,000. This insurance is
purchased since many employment and law
enforcement related claims are filed under
Federal Law and are not protected under the
Texas Tort Claims Act. Additionally, the
operation of a utility (Denton Municipal
Electric) is specifically excluded from the
Act so no caps on damages exist.
Historical Data:
Table 5 below shows the total cost for
liability claims over the last five years.
Table 5 - Liability Claims Cost
$200,000
$150,000
$100,000
$50,000
$0
99/00 00/01 01/02 02/03 03/04
The City's five-year average for all liability
claims is $142,528. While the five-year
average for actual claims costs has been
fairly consistent, Table 6 below shows that
litigation expenses (legal fees, expert
witness fees, outside legal counsel) to
defend many of these claims has trended
upward over the last three years. However,
in FY 03/04, approximately $105,480 was
spent in defense of one claim.
Table 6 - Litigation Fees for
Liability Claims
$200,000
$150,000
$100,000
$50,000
$0
01/02
02/03
03/04
I- All Other - Robi nson I
Over the past three years, litigation expenses
have averaged approximately $74,863 per
year ($36,225 average without Robinson).
In addition to these costs, Table 7 shows the
estimated staff expenses for self-
administering the City's liability claims over
the last three years.
Table 7 - Estimated Staff Expense
Fiscal Year Estimated Expense
FY 01/02 $130,795
FY 02/03 $158,531
FY 03/04 $194,233
Average $161,186
Even if the City were to purchase insurance
for our liability exposures, some staff time
would still be associated with reporting
claims, assisting the adjuster with
5
investigation
efforts.
and
monitoring
litigation
It should be noted that staff expenses were
not used in the comparisons within the
work:ers' compensation section. This is due
to the fact that almost all of the
administrative task:s (reporting claims,
assisting in investigation and overseeing the
claims handling) would be performed
regardless of whether a self-funded or fully
insured pro gram.
Table 8 shows the estimated total cost of
self- funding liability claims for the City over
that past three years.
Table 8 - Total Cost of Self-Funding Liability
Claims
01-02 02-03 03-04 Average
Claims $137,606 $93,767 $169,447 $133,607
Litigation $974 $64,198 $159,418 $74,863
Staff $130,795 $158,531 $194,233 $161,186
TOTAL $269,375 $316,496 $523,098 $369,656
Fullv Insured Data:
-
As a basis for comparison, the City's
consultant for property, casualty and
work:ers' compensation insurance also
approached several liability mark:ets to
obtain a cost indication on a fully insured
pro gram. Although no one was willing to
provide a formal quote outside of an RFSP
process, both St. Paul and Texas Municipal
League (TML) indicated that the cost for
General, Automobile, Law Enforcement and
Public Officials liability with a $1,000
deductible and policy limits of $1,000,000
per occurrence and $2,000,000 aggregate,
would be approximately $750,000.
Since this fully insured program offers
$1,000,000 occurrence, $2,000,000
aggregate in coverage the City would still
need to k:eep in force the excess liability
policy we currently purchase. However, by
moving our current deductiblelretention,
from $500,000 to $1,000,000, the City could
save approximately $25,000 in premium.
Additionally, since the fully insured
coverage does not cover the risk:s associated
with airports and ambulance services, the
City would need to continue to purchase
separate liability polices for these exposures.
Table 9 below summarizes the total
estimated costs associated with both a fully
insured and self-funded liability program.
Table 9 - Liability Comparison Summary
Self - Fully
funded Insured
Claims $133,607 Included in
.
premI urn
Litigation $74,863 Included in
.
premI urn
Premium NIA $750,000
Staff $161,186 $67,105
Excess Liab. $182,580 $157,580
Airport $8,958 $8,958
EMS Prof $26,618 $26,618
TOTAL $587,812 $1,010,261
Comparison with Other Metroplex Cities:
As with work:ers' compensation, the practice
of using self-funding as a mechanism to pay
for liability claims expenses is fairly
standard among metroplex cities similar in
size to Denton. Table 10 lists various cities
and their current liability funding status.
Table 10 - Metroplex Cities Comparison
City Status
Arlington Self-funded
Carrollton Self-funded
Garland Self-funded
Grand Prairie Fully insured
Grapevine Fully insured
6
Hurst Fully insured except
auto liability
Irving Self-funded
Lewisville Fully insured
Mesquite Self-funded
North Richland Hills Self-funded
Piano Self-funded
I Richardson
Fully insured
Liabilitv Summary:
-
As with the work:ers' compensation analysis,
self- funded for the City's liability exposure
has been effective. Factoring in all related
expenses, our historical costs associated
with liability claims have been far less than
the premiums quoted for a fully insured
program.
Pros & Cons
Self-funded Pros:
- -
.
Proven cost effective mechanism
Greater control over claims handling
Continued opportunities to save
money in future years with
advantageous claims history
Light-duty/alternate duty and safety
programs directly benefit the City's
cost
City does not have to be responsible
for insurance company margins or
profits
.
.
.
.
Self-funded Cons:
- -
.
City has the ultimate liability for
work:ers' compensation and liability
expenses
The City has the final word on
claims handling decisions and must
deal with citizens whose claim has
been denied
.
Fullv Insured Pros:
.
Work:ers' compensation and liability
costs are "capped" at premium
amount
Decisions regarding claim handling
are the responsibility of the
.
Insurance company
Elimination of excess work:ers'
compensation premium
.
.
Fullv Insured Cons:
-
.
Premium amounts include margin
and profit
The insurance company, not the
City, saves money if claims are
lower than expected
Control over both the work:ers'
compensation and liability programs
are in the hands of the insurance
company
Work:ers' compensation run-off
claim costs in addition to annual
premium costs
.
.
.
Conclusion and Recommendations
Comparing historical claims experience for
both work:ers' compensation and liability
claims with cost indications for insurance
coverage, it appears that self-funding is the
most cost effective method of administering
both programs.
It is staff s recommendation that the City of
Denton continue to self-fund work:ers'
compensation and utilize the services of a
TP A to handle claims. Additionally, staff
recommends that the City continue to self-
fund and self-administer the liability
pro gram.
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