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HomeMy WebLinkAbout11.b. Receive Fiscal Year (FY) 2022-23 Risk Management Annual ReportItem 11.b. March 7, 2024 T O: HO NO R A B L E B O A R D O F D I R E C TO R S F RO M :S HA R I D E UT S C H, R I S K MA NA G E ME NT A D MI NI S T R ATO R RE V IE WE D B Y:P HI L I P L E I B E R , D E P UT Y G E NE R A L MA NA G E R - A D MI NI S T R AT I O N R O G E R S. B A I L E Y, G E NE R A L MA NA G E R S UB J E C T: R E C E I V E F I S C A L YE A R (F Y) 2022-23 R I S K MA NA G E ME NT A NNUA L R E P O RT Attached is the Risk Management Division's Annual Report f or F iscal Year (F Y) 2022-23. AT TAC HM E NT S : D escription 1. Risk Management Annual Report F Y 2022-23 2. P resentation March 7, 2024 Regular Board Meeting Agenda Packet - Page 254 of 306 Page 1 of 43 Attachment 1 March 7, 2024 Regular Board Meeting Agenda Packet - Page 255 of 306 Page 2 of 43 Risk Management Division Annual Report FY 2022-23 1 INTRODUCTION We are pleased to present the Risk Management Division’s Annual Report for Fiscal Year (FY) 2022-23. Risk Management’s role is to protect Central San from unexpected loss or damage, and to minimize the impact of adverse events that occur. This requires Risk Management staff to be proactive and to maintain a constant state of readiness. The following report details some of the ways we’ve met that challenge. Risk Management also plays a role in helping Central San meet its strategic goals. Each section of this report references the FY 2022-24 Strategic Plan goals that it supports. In addition to the items discussed in this report, Risk Management does several things to protect Central San that aren’t as apparent. Examples of these services include pre- bid risk assessments of capital projects, insurance and indemnity reviews for both capital and operational contracts, coordination with excess insurers for both underwriting and claims management, evaluation of insurance and other risk financing measures to manage the risks of new programs and providing litigation support to District Counsel as needed. Our ability to manage risk at Central San has, and will always, depend on our ongoing partnership with management and staff. These partnerships help us to identify new and emerging risks, to improve how Central San accepts and transfers risk, and to control and reduce risks to our employees and our operations. Thank you all for your continued support and commitment to these efforts. Shari Deutsch Laci Kolc Risk Management Administrator Risk Management Specialist March 7, 2024 Regular Board Meeting Agenda Packet - Page 256 of 306 Page 3 of 43 Risk Management Division Annual Report FY 2022-23 2 Table of Contents Executive Summary 3 Insurance and Risk Financing 5 Workers’ Compensation Claims 7 Liability Claims 16 Other Risks and Exposures 22 Enterprise Risk Management 25 Security 27 Emergency Management 28 Total Cost of Risk 32 Strategic Plan Metrics 34 A Look Ahead 35 March 7, 2024 Regular Board Meeting Agenda Packet - Page 257 of 306 Page 4 of 43 Risk Management Division Annual Report FY 2022-23 3 Executive Summary Workers’ Compensation: In Fiscal Year (FY) 2022-23, Central San incurred seven medical-only claims, and five indemnity claims. Other significant results include the following: •Central San’s Experience Modifier (ExMod) returned to a more reasonable .82 from a high of 1.19 last year. Higher ExMods resulted from prior year loss development and those claims have either resolved favorably or are no longer used in the ExMod calculation. This brings the ExMod within our goal of 1.00 or lower. •One Workers’ Compensation claim arising from COVID-19. Overflow Claims: Central San has seen an overall reduction in overflow claims from a high of 27 in FY 2001-02, to generally less than ten claims per year since FY 2010-11. In FY 2022-23, there were six overflow claims, three more than in the preceding year. Most of these were small matters which were closed with minimal property damage. As a result, the FY 2022-23 average cost per overflow claim remains well below our benchmark of $25,000. Overflow Claims FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Number 5 7 5 9 6 Total Cost $51,660 $180,302 $40,631 $127,334 $55,957 Average Cost / Claim $10,332 $25,757 $8,126 $14,148 $9,326 Other Liability Claims: Claims in this category decreased in both frequency and severity, lowering the average cost per claim from $30,403 in FY 2021-22, to $19,688 in FY 2022-23. This will be discussed in more detail later in this report. Property Losses: During FY 2022-23, Central San spent $6,900 from the Self- Insurance Fund (SIF) to clean up a water leak in the Headquarters Office Building (HOB). Repairs were made with Operations and Maintenance (O&M) funds. The following table summarizes claims costs for FY 2022-23 as compared to the preceding year. March 7, 2024 Regular Board Meeting Agenda Packet - Page 258 of 306 Page 5 of 43 Risk Management Division Annual Report FY 2022-23 4 Claim Type Cost FY 2021-22 Cost FY 2022-23 Liability – Auto $670 $3,378 Liability – Overflows $127,334 $55,957 Liability – Plumbing $419 $561 Liability – Other $173,246 $59,063 Property $32,104 $6,907 Auto Physical Damage $6,818 $2,266 Enterprise Risk Management (ERM): ERM is a systematic and organization-wide process to identify, evaluate, mitigate, and monitor strategic risks. The ERM team meets twice per year to review, update, and prioritize items on Central San’s strategic risk register, and then identifies potential mitigations to reduce or control those risks. Results of these team meetings are presented to the Board of Directors (Board) shortly thereafter. The top ten strategic risks as of June 30, 2023, are shown on page 25. Security: Staff continued to work toward the implementation of the Security Master Plan and, with the assistance of security consultants, made additional improvements to security systems, procedures, and practices. Emergency Management: Staff conducted two activation exercises of Central San’s Emergency Operations Center (EOC). Staff continued to monitor and update Central San’s claims for reimbursement of eligible COVID-19 expenses under the Federal Emergency Management Agency (FEMA) Public Assistance program and submitted two more projects for damages arising from Orinda landslide in January 2023. Total Cost of Risk: The Total Cost of Risk (TCOR) is a risk management industry benchmark that allows an organization to evaluate the cost of its risk management program over time. TCOR includes the cost of Central San’s Employee Health and Safety (EHS) program, as well as Risk Management program administration, claims, and insurance premiums. This total is reduced by any revenue accrued or funds recovered by the Self-Insurance Fund. The TCOR for FY 2022-23 was $4,174,542, an increase of $431,112 (11.5%) from the previous year. This increase was the result of higher payroll and insurance premiums. However, the overall TCOR trend remains generally flat, as shown on page 33. March 7, 2024 Regular Board Meeting Agenda Packet - Page 259 of 306 Page 6 of 43 Risk Management Division Annual Report FY 2022-23 5 Insurance and Risk Financing GOAL 4: GOVERNANCE AND FISCAL RESPONSIBILITY STRATEGY 3 – MAINTAIN FINANCIAL STABILITY AND SUSTAINABILITY Liability Insurance Coverage Central San purchases insurance for Workers’ Compensation, Employers’ Liability, Excess General Liability, Pollution Legal Liability, Employment Practices Liability, and Fiduciary Liability. Workers’ Compensation: Central San participates in the California Sanitation Risk Management Authority (CSRMA) Workers’ Compensation insurance pool, a joint powers authority comprised of over 50 sanitary districts within California. Risk Management staff serves as Central San’s representative on the Authority’s Board of Directors. Despite the mitigating effects of pooled risk, Central San’s Workers’ Compensation premiums have increased by 26% in the previous two years, in part because of legislative changes arising from the COVID-19 pandemic. However, much of the uncertainty of COVID-19 has abated and several large open claims have closed since last year. This resulted in a premium decrease of over 24% in FY 2022-23. Pooled and Excess Insurance Premium Cost – $672,367 Excess General Liability: This policy covers claims costs exceeding Central San’s $500,000 retention up to $15 million. Coverage includes defense and indemnification for inverse condemnation. Insurance Premium Cost - $687,367. Pollution Legal Liability: This policy covers claims and losses arising from the collection and disposal of household hazardous waste. It applies only to the Household Hazardous Waste Collection Facility and non-owned disposal sites. It does not cover claims alleging pollution conditions arising from the operation or maintenance of the collections system. Insurance Premium Cost - $78,986. Employment Practices Liability: This is a gap policy that reduces the self-insured retention for employment-related claims from $500,000 to $35,000 per occurrence. The policy is limited to $500,000 in coverage as the Excess General Liability policy will respond to claims that exceed this amount. Insurance Premium Cost - $18,705. Fiduciary Liability: This policy protects Central San from claims filed by participants in District-maintained retirement and other post-employment benefit funds. Insurance Premium Cost - $5,322. March 7, 2024 Regular Board Meeting Agenda Packet - Page 260 of 306 Page 7 of 43 Risk Management Division Annual Report FY 2022-23 6 Property Insurance Coverage Central San purchases property insurance and crime insurance. Property Insurance: Central San is self-insured for damage to its property and facilities up to $250,000 per occurrence. Insurance coverage for losses above this retention is purchased through the Alliant Property Insurance Program (APIP), a group purchasing program administered by Alliant Insurance Services. The APIP policy includes Boiler and Machinery coverage and limited Cyber Liability coverage. This program also includes Identity Theft coverage for all Central San employees. Insurance Premium Cost - $402,192. Crime Insurance: This policy covers losses caused by employee theft, forgery or alteration, funds transfer fraud and certain types of computer fraud. It does not cover cyber-attacks or loss of data. Insurance Premium Cost - $2,164. All Central San insurance policies renew annually on July 1. Self-Insurance Fund (SIF) Central San has at least partially self-insured most of its liability and some of its property risks since July 1, 1986, when the Board approved the establishment of the SIF. In 1994, the Government Accounting Standards Board issued Statement No. 10 (GASB-10) which established requirements on how public agencies must fund their self- insured risks. To comply with GASB-10, Central San segregated reserves for certain types of liability risks into a sub-fund that must be actuarially reviewed at least every two years. The next actuarial study will use loss data through June 30, 2024. In 2014, the Board established a reserve policy to maintain reserves for losses covered by excess liability insurance of at least three times the amount of Central San’s self- insured retention. With the current retention of $500,000, this reserve is $1.5 million. Retained losses and claims expenses are paid from this fund during the year. The fund is replenished each fiscal year after the Board adopts the SIF budget. The Board also wanted to reserve funds for catastrophic losses or emergency response costs and sought to simplify reserving for all risks that do not require GASB-10 compliance by consolidating other liability claim reserves and property loss reserves into a single fund. To meet these goals, the balance of the SIF has been consolidated into a single sub-fund with a minimum $7.5 million reserve. Other claims and program expenses are paid from this fund during the year. The fund is replenished each fiscal year after the Board adopts the SIF budget. March 7, 2024 Regular Board Meeting Agenda Packet - Page 261 of 306 Page 8 of 43 Risk Management Division Annual Report FY 2022-23 7 Workers’ Compensation Claims GOAL 4: FISCAL RESPONSIBILITY STRATEGY 3 – MAINTAIN FINANCIAL STABILITY AND SUSTAINABILITY Claim Types Workers’ Compensation claims are classified as either Medical Only (MO) or Indemnity (IND) claims. MO claims are those where employees only need medical treatment to cure or relieve their injuries. Injured employees do not lose any time from work and fully recover. IND claims are those where injured employees receive ongoing medical treatment and: •are taken off work by their treating physician, •are given permanent physical restrictions and/or, •suffer some permanent disability or physical limitation because of their injury. Summary of Recent Claims The following table shows the distribution of Workers’ Compensation claims for FY 2022-23, and the two prior years. The Claim Count column indicates the number of claims occurring during the year. The Claim Costs column shows the total cost of those claims to date. FY 2020-21 FY 2021-22 FY 2022-23 Claim Count Claim Costs Claim Count Claim Costs Claim Count Claim Costs Medical Only 5 $1,393 6 $10,134 7 $5,091 Indemnity 2 $24,033 7 $52,864 4 $7,045 Total 7 $26,027 13 $62,999 11 $12,136 March 7, 2024 Regular Board Meeting Agenda Packet - Page 262 of 306 Page 9 of 43 Risk Management Division Annual Report FY 2022-23 8 The following tables detail these totals by functional group. Claims Frequency (number of claims filed per FY) MO IND MO IND MO IND FY 2020-21 FY 2021-22 FY 2022-23 ADM - - - - 0 0 CSO 3 - 5 3 1 2 ENG - - - - 1 0 POD 2 2 1 4 5 2 Total 5 2 6 7 7 4 Claims Severity (incurred costs for all claims per FY) MO IND MO IND MO IND FY 2020-21 FY 2021-22 FY 2022-23 ADM - - - - - - CSO $1,219 - $9,627 $32,321 $629 $589 ENG - - - - $301 - POD $174 $24,033 $507 $20,543 $4,161 $6,456 Total $1,393 $24,033 $10,134 $52,864 $5,091 $7,045 Trends and Analysis Central San has very few Workers’ Compensation claims in any single year making it difficult to identify loss trends with a small data set. As a result, the following analysis incorporates Workers’ Compensation claims data from the last five years. Medical Only (MO) Claims: The chart below shows the total number and cost of MO claims by functional group for the last five years. The following table shows the average cost per MO claim for each group during that same period. March 7, 2024 Regular Board Meeting Agenda Packet - Page 263 of 306 Page 10 of 43 Risk Management Division Annual Report FY 2022-23 9 ENG includes HHWCF and Environmental Compliance Group ADM CSO ENG POD 5 Yr. Avg $ / Claim - $1,374 $866 $1,348 The Collection System Operations group (CSO) had the highest number of MO claims (15)during the five-year period. However, the average cost per MO claim does not vary significantly among the groups. Indemnity (IND) Claims: The following chart shows the total number and cost of IND claims by functional group for the last five years. The costs include medical expenses and other payments made by the program (i. e. temporary disability payments to employees while off work). The following table shows the average cost per IND claim for each group during that same period. $- $20,608 $3,464 $16,170 15 4 14 0 2 4 6 8 10 12 14 16 $- $5,000 $10,000 $15,000 $20,000 $25,000 ADM CSO ENG POD Workers' Comp: Medical Only Claims -Last 5 Years March 7, 2024 Regular Board Meeting Agenda Packet - Page 264 of 306 Page 11 of 43 Risk Management Division Annual Report FY 2022-23 10 Group ADM CSO ENG POD 5 Yr. Avg $ / Claim $15,172 $4,275 - $27,073 When all IND claims over the last five years are consolidated, the average cost per claim remains just over $19,000. In contrast, the consolidated average cost of a MO claim over the last five years is only $1,300. Cost Drivers IND claims are more expensive as they usually arise from more severe injuries and often include time away from work. Whenever someone is off work with an injury, Central San incurs additional ‘soft’ costs that cannot be captured by claims data. These include lost productivity, overtime for staff needed to fill in while an injured employee is off work, paid release time to attend medical appointments, and supplemental benefit costs including salary continuation provided to augment temporary disability payments. Expert opinions vary on the scope of these soft costs, but estimates range from three to five times the claims cost. Considering that IND claim costs for the last five years are nearly $500,000, this equates to $1.5 million to $3 million in soft costs incurred by Central San. The following chart illustrates the disparity in cost between MO claims (blue columns) and IND claims (red columns) across functional groups for the last five years. $15,172 $25,650 $351,955 1 6 0 13 0 2 4 6 8 10 12 14 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 ADM CSO ENG POD Workers' Comp: Indemnity Claims -Last 5 Years March 7, 2024 Regular Board Meeting Agenda Packet - Page 265 of 306 Page 12 of 43 Risk Management Division Annual Report FY 2022-23 11 Since the high cost of IND claims is the primary cost driver in Workers’ Compensation, Environmental Health and Safety (EHS) staff work with employees, supervisors, and managers to identify the root causes of injuries to reduce the frequency and severity of future incidents. These loss control activities are addressed more fully in the EHS Division’s Annual Report provided after the end of each calendar year. COVID-19 California State Senate Bill 1159, passed in Fall 2020, made workplace transmission of COVID-19 a presumptive Workers’ Compensation injury. The legislation amended the Labor Code requiring staff to report all employees who test positive for COVID-19 to our Workers’ Compensation Claims Administrator. The Claims Administrator must then monitor such reports to determine whether the location and timing of infections constitute an outbreak as defined by the Department of Industrial Relations, Division of Workers’ Compensation. SB 1159 also required staff to provide a Workers’ Compensation claim form to anyone who tested positive and had been on District property within the preceding 14 days. If someone believed they contracted COVID-19 at the workplace they could file a claim and, if their infection occurred during a confirmed outbreak, then their medical expenses (including hospitalization) and wage loss would be paid or reimbursed by Workers’ Compensation. Central San experienced several outbreaks which generated four claims in FY 2021-22 and one claim in FY 2022-23. $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 ADM CSO ENG POD $20,608 $16,170 $15,172 $25,650 $351,955 Total Incurred Cost Last 5 Years -Medical Only vs. Indemnity March 7, 2024 Regular Board Meeting Agenda Packet - Page 266 of 306 Page 13 of 43 Risk Management Division Annual Report FY 2022-23 12 No medical expenses were incurred from these claims, but Workers’ Compensation paid wage loss benefits for one temporary employee. These claims are identified in the following charts. Behind the Dollars These charts show all Workers’ Compensation claims by type of injury, cause of injury, and which body parts were injured over the last five years. 0 2 4 6 8 10 12 Lifting/Reaching (OE) Contact w/Obj/Eq Slip/Trip/Fall/Jump Infectious Agent Hot Obj/Substance (exposure) Strike/Impact (Contact) Other Animal/Insect (Person) Pushing/Pulling (OE) Repetitive Motion Continuous Trauma Heat Exposure Transportation/MVA 50 Claims by Cause of Injury -Last 5 Years COVID-19 Causes followed by (OE) indicate those generally occurring from overexertion. These account for 24% of [non- COVID] claims over the last 5 years. March 7, 2024 Regular Board Meeting Agenda Packet - Page 267 of 306 Page 14 of 43 Risk Management Division Annual Report FY 2022-23 13 22 0 5 10 15 20 25 Strain/Sprain Cut/Bruise COVID-19 Irritation/Burn Bite/Sting Puncture Hearing Loss or Impairment Illness Infection 50 Claims by Type of Injury -Last 5 Years 0 1 2 3 4 5 6 7 8 Back - Lower Finger(s) Respiratory System Knee(s) Hand(s) Multiple Upper Back (All Other) Elbow(s) Eye(s) Foot Head/Face Lower Leg Torso Wrist(s) Ankle(s) Arm/Shoulder Ear(s) Face Internal Toe(s) 50 Claims by Injured Body Part -Last 5 Years COVID-19 48% of [non-COVID] Workers Comp claims occurring in the last 5 years were strains and sprains. Despite a great reduction in frequency in the last five years, back injuries are still the most frequent of injured body parts. March 7, 2024 Regular Board Meeting Agenda Packet - Page 268 of 306 Page 15 of 43 Risk Management Division Annual Report FY 2022-23 14 Lost Time and Return to Work Risk Management established Central San’s Return-to-Work Program in 2007 to facilitate employees’ recovery from work-related injuries and to reduce the number and cost of IND claims. The program incorporates use of the interactive process which is required by the Fair Employment and Housing Act (FEHA) and the Americans with Disabilities Act Amendments Act (ADAAA). When injured employees are allowed to return to work but cannot perform their full job duties, EHS staff work to identify Temporary Modified Duty (TMD) assignments within the organization. When a TMD assignment is not available within an injured employee’s work group, staff asks other groups if they have small projects or other short-term needs that the recovering employee can perform within their physical restrictions. In many cases, Central San’s ability to provide TMD assignments will prevent an injured employee from losing time at work. This single change of circumstance may stop a MO claim from becoming a more expensive IND claim. As a result, our Return-to-Work Program is an essential element in both employees’ recovery and cost control. It is not easy to compare Return-to-Work Program metrics from year to year as each potential TMD assignment depends on the nature of each injured employee’s regular duties and Central San’s ability to offer TMD assignments within their physical restrictions. Nevertheless, we strive to provide TMD to 100% of eligible employees. Improving Outcomes Central San continued to offer tools and services proven to improve outcomes for injured employees. New TPA: Risk Management staff served on CSRMA’s interview panel as part of the pool’s RFP for a Workers’ Compensation Third Party Administrator (TPA). The successful bidder was Athens Administrators with service starting July 1, 2023. On-Call Nurse: Central San implemented a Nurse First Call Program which allows a nurse to evaluate non-emergency injuries over the phone before medical treatment can be provided. Employees now get direction from a medical professional regarding their immediate and ongoing treatment needs. This service also routes detailed injury information to the clinic to inform subsequent treatment. Medical Provider Network (MPN): Central San joined CSRMA’s MPN to provide injured employees access to many medical specialists. After seeing a doctor at a designated occupational injury clinic, an injured employee may follow up with a doctor in the network rather than wait for an approved referral to a specialist. Medical treatment is subject to review as required by law, but injured employees may receive follow-up care faster within the MPN. March 7, 2024 Regular Board Meeting Agenda Packet - Page 269 of 306 Page 16 of 43 Risk Management Division Annual Report FY 2022-23 15 Experience Modification Factor (ExMod) One of several factors used to calculate Central San’s annual Workers’ Compensation premium is the ExMod. CSRMA calculates each pool member’s ExMod by comparing its loss data from the preceding three years to the entire pool’s combined loss data for that same period. Members’ ExMods are then adjusted to align a portion of the members’ premium with their relative loss experience. Because the pool calculates a member’s ExMod using a rolling three-year period of loss data, no member is penalized for poor performance (higher than average claims frequency or severity) in a single year indefinitely. This is evident in the chart above. Claims occurring in FY 2018-19 and FY 2019-20 had developed more significantly than anticipated, resulting in larger than expected case reserves. Some of these cases resolved favorably while others occurred far enough in the past that those claims were not used to calculate Central San’s ExMod for FY 2022-23. This results in an ExMod of .82, which meets our performance standard of below 1.00. It is important to note that while Central San’s ExMod has stabilized, it is only one of three factors used to determine our Workers’ Compensation premium. Rising excess premium costs and increasing payroll have offset some of the savings derived from the lower ExMod this fiscal year. 0.56 0.61 0.64 0.67 0.71 0.74 1.06 1.10 1.19 0.82 0.00 0.20 0.40 0.60 0.80 1.00 1.20 1.40 Workers' Comp ExMod -Last 10 Years March 7, 2024 Regular Board Meeting Agenda Packet - Page 270 of 306 Page 17 of 43 Risk Management Division Annual Report FY 2022-23 16 Liability Claims GOAL 1: CUSTOMER AND COMMUNITY STRATEGY 1 – DELIVER HIGH QUALITY CUSTOMER SERVICE STRATEGY 3 – MAINTAIN FINANCIAL STABILITY AND SUSTAINABILITY GOAL 4: FISCAL RESPONSIBILITY STRATEGY 3 – MAINTAIN FINANCIAL STABILITY AND SUSTAINABILITY Claims Philosophy Central San’s focus on customer service informs its claims management process. Claimants are contacted immediately, their claims are investigated thoroughly, and when damages are found to be Central San’s responsibility, claims are settled promptly and fairly. This approach has resulted in generally satisfied claimants and in reduced costs. Liability Claim Types We categorize self-insured liability claims into four types: Auto Liability, Plumbing Reimbursements, Sanitary Sewer Overflows, and Other Liability claims. These claims are all paid from the Self Insurance Fund and would be covered by Central San’s excess liability insurance if the losses exceeded its self-insured retention. Claim costs include emergency response expenses, settlements, legal expenses, and reserves for open claims. It does not include staff time to adjust and settle claims. Auto Liability Claims Auto Liability claims are those filed by third parties for damages they believe Central San personnel caused while operating its vehicles. This includes claims for injuries to persons or damage to others’ property. These claims do not include costs to repair or replace damaged Central San vehicles from such events. Repairs to these vehicles are paid from a different SIF, and discussed under the Auto Physical Damage section of this report. The chart below shows the total number and cost of Auto Liability claims for the last five years. There was one Auto Liability claim in FY 2022-23. March 7, 2024 Regular Board Meeting Agenda Packet - Page 271 of 306 Page 18 of 43 Risk Management Division Annual Report FY 2022-23 17 Plumbing Reimbursement Claims Plumbing reimbursements are small claims usually made by homeowners after they have called a plumber for service, only to learn that the problem was in Central San’s main sewer line. CSO field staff respond to these situations and often provide the homeowner with a claim form while they are on site. This facilitates a simple reimbursement process where Risk Management receives the claim, confirms the call- out and the findings, then processes reasonable reimbursements. Plumbing reimbursements do not include reimbursement requests arising out of an overflow or any event where sewage escaped from the collection system. These circumstances involve additional expenses and are often included as part of a larger claim. Claims arising from these situations are considered overflow claims, which are discussed in the following section. The chart below shows the total number and cost of plumbing reimbursement claims for the last five years. 0 1 2 3 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 2018-19 2019-20 2020-21 2021-22 2022-23 Auto Liability Claims Total Cost Number March 7, 2024 Regular Board Meeting Agenda Packet - Page 272 of 306 Page 19 of 43 Risk Management Division Annual Report FY 2022-23 18 Sanitary Sewer Overflow (SSO) Claims Sanitary Sewer Overflow (SSO) claims are those filed by customers whose property has been damaged by a sewer overflow. CSO staff respond to the overflow and contact Risk Management when they become aware of an overflow that causes property damage. This allows Risk Management staff to: •respond immediately to begin coordination of emergency clean up and remediation as needed, •provide for affected customers’ immediate needs, •work with the customers to define damages, •help customers prepare their claims, and •settle the claims in a timely and reasonable manner. This process has evolved into a partnership between CSO and Risk Management staff that benefits both Central San and our customers. The following chart shows the total number and cost of SSO claims for the last five years, followed by a table showing the average cost per SSO claim for each year. 0 1 2 3 4 5 $- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 2018-19 2019-20 2020-21 2021-22 2022-23 Plumbing Reimbursements Total Cost Number March 7, 2024 Regular Board Meeting Agenda Packet - Page 273 of 306 Page 20 of 43 Risk Management Division Annual Report FY 2022-23 19 Year FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Avg $ per Claim $10,332 $25,757 $8,126 $14,148 $11,191 Staff benchmarks SSO claims costs against the average cost per SSO claim incurred by CSRMA’s Primary Insurance Pool. Although Central San does not participate in this pool, its loss data presents a relevant benchmark for comparison. As of the last available data, CSRMA’s average cost per overflow claim is about $20,000. Central San has outperformed this benchmark four of the last five years, as shown below. Thanks to the partnership with CSO and the ongoing support of management and the Board, it is not uncommon for staff to resolve SSO claims at a lower cost than that of Central San’s peers. Larger overflow claims do occur, although infrequently, but any $51,660 $180,302 $40,631 $127,334 $55,957 0 1 2 3 4 5 6 7 8 9 10 $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 2018-19 2019-20 2020-21 2021-22 2022-23 SSO Claims Total Cost Number $10,332 $25,757 $8,126 $14,148 $11,191 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 2018/19 2019/20 2020/21 2021/22 2022/23 Average Cost of SSO Claim by FY March 7, 2024 Regular Board Meeting Agenda Packet - Page 274 of 306 Page 21 of 43 Risk Management Division Annual Report FY 2022-23 20 overflow claim can develop into a significant loss, even when addressed in a timely, thoughtful, and professional manner. Other Liability Claims This category includes claims that don’t readily fit in the preceding categories. Examples include damage to customers’ property caused by sewer cleaning activities, damages alleged to arise from field work, damage to other utilities’ infrastructure from maintenance or construction activities and other claims where the affected party believes Central San caused their loss. As of FY 2021-22, we assign this category to claims alleging SSOs that could not be substantiated in the claim investigation. There is little similarity among the claims in this group but they include litigated or complex claims that take longer to settle and may incur reserves and legal expenses. All such claims are investigated and, if found to be Central San’s responsibility, promptly settled for reasonable amounts. Claims found not to be Central San’s responsibility are either denied or tendered to the at-fault party. Because these claims defy any ready classification, claims within this group fluctuate in frequency and severity over time. A claim filed today might settle for $500, while one filed tomorrow could exceed the self-insured retention. This makes annual comparisons difficult. The chart below shows the total number and cost of these Other Liability claims for the last five years. $537,105 $46,638 $156,302 $173,246 $59,063 0 1 2 3 4 5 6 7 8 9 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 2018-19 2019-20 2020-21 2021-22 2022-23 Other Liability Claims Total Cost Number March 7, 2024 Regular Board Meeting Agenda Packet - Page 275 of 306 Page 22 of 43 Risk Management Division Annual Report FY 2022-23 21 Liability Claims Overall The following chart combines the four liability claim types and compares costs by fiscal year and type of claim over the last five years. From this perspective, plumbing reimbursements and auto liability claims comprise a very small portion of Central San’s liability claim costs. SSO claims have a more noticeable impact but have not changed significantly in either frequency or total cost in the last few years. As indicated earlier, other liability claims, shown above as ‘OL’, fluctuate more widely in both frequency and severity from year to year. $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 2018-19 2019-20 2020-21 2021-22 2122-23 Cost of Liability Claims by Type SSO PL OL AL March 7, 2024 Regular Board Meeting Agenda Packet - Page 276 of 306 Page 23 of 43 Risk Management Division Annual Report FY 2022-23 22 Other Risks and Exposures GOAL 4: FISCAL RESPONSIBILITY STRATEGY 3 – MAINTAIN FINANCIAL STABILITY AND SUSTAINABILITY Property Losses Central San is self-insured for damage to its property and facilities up to $250,000 per occurrence. Insurance coverage for losses costing more than $250,000 per occurrence is purchased through the Alliant Property Insurance Program (APIP), a group purchasing program administered by Alliant Insurance Services. The APIP policy includes Boiler and Machinery and limited Cyber Liability coverage. There was one property loss in FY 2022-23 totaling $6,907. Earthquake and Flood Risks The APIP policy does not include coverage for damages arising out of flood or earthquake. Risk Management staff periodically evaluate the cost of insuring these risks through the commercial insurance market. This evaluation considers recent hazard modeling results and Central San’s implementation of mitigation projects that reduce the potential impact of earthquake and flood damage against available insurance coverage and pricing. In March and June 2017, staff presented the Administration Committee with an analysis of earthquake insurance pricing, and the results of FEMA’s 2017 update to HAZUS, its hazard model using multiple earthquake and flood scenarios. After some discussion, the Committee decided against purchasing flood or earthquake insurance at that time. $3,584 $261 $18,995 $32,104 $6,907 0 1 2 3 $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 2018-19 2019-20 2020-21 2021-22 2022-23 Self-Insured Property Losses Total Cost Number March 7, 2024 Regular Board Meeting Agenda Packet - Page 277 of 306 Page 24 of 43 Risk Management Division Annual Report FY 2022-23 23 Staff will continue to monitor hazard models and the insurance market and report back to the Committee when more favorable options emerge. As a result, Central San is essentially self-insured for flood and earthquake damage. Any losses arising from these hazards would be paid from the catastrophic loss fund described in more detail on page 6. Central San has not suffered any flood or earthquake losses to date. Auto Physical Damage Central San is entirely self-insured for Auto Physical Damage. Damage to other parties’ vehicles is insured by the Excess Liability policy, but the cost to repair or replace Central San vehicles is not. If a Central San vehicle is damaged by a third party, the SIF pays for repairs and Risk Management staff pursues cost recovery from the at-fault party. When damage is caused by Central San staff, the SIF pays repair costs more than $1,000. All vehicle repairs are coordinated through Central San’s Vehicle Shop. The following chart shows the number and cost of Auto Physical Damage losses for the last five years. One vehicle was damaged during FY 2022-23, for a total retained loss of $2,266. Household Hazardous Waste Claims Central San purchases a separate Pollution Legal Liability insurance policy to cover losses arising out of the collection and disposal of household hazardous waste. No claims have been filed since the Household Hazardous Waste Collection Facility opened in 1997. 0 1 2 3 4 5 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 2018-19 2019-20 2020-21 2021-22 2022-23 Retained Auto Physical Damage Losses Total Cost Number March 7, 2024 Regular Board Meeting Agenda Packet - Page 278 of 306 Page 25 of 43 Risk Management Division Annual Report FY 2022-23 24 Pollution Risks Central San has chosen to self-insure pollution-related risks other than those arising from providing the Household Hazardous Waste Facility. Coverage for such pollution losses is either not available or extremely expensive. As with flood and earthquake damage, liabilities or claims costs arising from an alleged pollution condition would be paid from the SIF’s Catastrophic Loss Fund. No pollution claims have been filed since the fund was created. March 7, 2024 Regular Board Meeting Agenda Packet - Page 279 of 306 Page 26 of 43 Risk Management Division Annual Report FY 2022-23 25 Enterprise Risk Management Enterprise Risk Management (ERM) is a process used to identify, assess, and respond to strategic risks that may affect an organization’s ability to meet its goals and objectives. Utilities and very large public agencies began implementing ERM over twenty years ago. Since then, smaller public entities have gradually implemented some form of ERM with enough success that ERM has become a best practice in public sector risk management. ERM requires that agencies continuously identify their strategic risks, rank and prioritize those risks for oversight, mitigation or elimination, and periodically report progress to key stakeholders. Central San’s ERM team includes the Executive Team, Human Resources and Organizational Development Manager, Risk Management Administrator, and Internal Auditor. This group meets at least twice per year to review risk rankings, to review mitigations and risk reduction priorities, and to identify any new strategic risks or opportunities that may affect Central San’s ability to meet its objectives. The team scores each risk from one to ten points each on four factors: frequency, severity, speed of onset and remaining mitigation work still to be performed. The updated combined score of these factors is shown below. 0 5 10 15 20 25 30 35 40 Top Ten Strategic Risks -Summer 2023 March 7, 2024 Regular Board Meeting Agenda Packet - Page 280 of 306 Page 27 of 43 Risk Management Division Annual Report FY 2022-23 26 The four risks shown in red scored 30 or more total points of a possible 40 points. These represent the most significant risks to Central San’s normal operations. The other six risks are significant but scored lower on one or more of the factors, thus resulting in a potentially smaller impact than the others should any occur. Although the relative position of the top strategic risks has fluctuated over time, the items comprising this list have remained constant since 2019. As a result, management considers all these strategic risks in both the strategic planning and budgeting process. Staff present updated results to the Board twice a year. March 7, 2024 Regular Board Meeting Agenda Packet - Page 281 of 306 Page 28 of 43 Risk Management Division Annual Report FY 2022-23 27 Security GOAL 5: SAFETY AND SECURITY STRATEGY 2 – Protect Personnel and Assets from Threats and Emergencies Risk Management is responsible for the physical security of Central San’s facilities. Day-to-day security operations includes oversight of, and coordination with, the security guards, issuance of badges and keys to staff and the maintenance and support of the electronic security systems including security cameras, card readers, panic buttons, burglar alarms and related software. Risk Management staff partners with other work groups to accomplish a variety of tasks and projects to secure Central San property and protect its employees and the public from security breaches. Staff works closely with the Information Technology Division to modify and update electronic access control systems. IT has also developed an education and training program to increase employee awareness and reporting of actual or potential cyber security threats. In addition to these ongoing projects and practices staff also accomplished the following: •With the help of temporary staff, Risk Management performed a key audit to confirm that personnel or work groups with assigned keys still had them, that people had the keys they needed to perform their duties and to recover assigned keys that were no longer needed. Staff plan to conduct spot checks of key assignments every year and repeat the full key audit every five years. •Staff conducted a documentation audit of every element in the electronic security system. This included ensuring equipment was properly located, identified, and accurately recorded. •Staff helped to develop and distribute an employee security survey to help identify areas of greatest concern to address in future security projects. Results will be posted in the next fiscal year. Risk Management staff is also working on longer term projects including updates to information security protocols, electronic security systems, and facility hardening measures to protect employees and further restrict access to Central San facilities from unauthorized parties. March 7, 2024 Regular Board Meeting Agenda Packet - Page 282 of 306 Page 29 of 43 Risk Management Division Annual Report FY 2022-23 28 Emergency Management GOAL 5: SAFETY AND SECURITY STRATEGY 2 – Protect Personnel and Assets from Threats and Emergencies Central San’s Emergency Management Program is comprised of four elements that work together to ensure a prompt and effective emergency response to disasters, to make sure such response is properly documented for potential cost recovery, and to make permanent repairs to damaged infrastructure as soon as practicable. Emergency Management Program Elements 1)Plan Development and Maintenance Risk Management is responsible for developing, maintaining, and continuously updating the Emergency Operations Plan, Local Hazard Mitigation Plan, and the Continuity of Operations Plan. Emergency Operations Plan: The California Emergency Services Act requires all public entities to prepare and maintain an Emergency Operations Plan (EOP) that complies with the Standardized Emergency Management System (SEMS). Risk Management staff produced, and the Board adopted a major EOP update in 2010 to reflect changes in the emergency staffing structure and to comply with the federal National Incident Management System (NIMS). Since then, Risk Management staff reviews the EOP at least annually and posts needed updates to the intranet. Hard copies of the EOP are kept in the primary and backup Emergency Operations Centers (EOCs). Additional hard copies of the plan are stored in emergency supplies caches. Local Hazard Mitigation Plan: Before a local government may apply for hazard mitigation grants, it must prepare and maintain a FEMA-approved Local Hazard Mitigation Plan. FEMA approval expires in five years. Thereafter, a local government must follow FEMA’s detailed procedures to update the plan and submit it for FEMA’s review, comment, and hopeful approval to maintain compliance with this grant requirement. The FEMA-mandated update procedures are quite burdensome for small agencies but can be easily scaled to include multiple participants. To take advantage of this situation Contra Costa County sponsors a multi-jurisdictional plan update project for interested local governments within its boundaries. Central San has participated in these combined plan update projects since 2011. Central San has filed a Notice of Intent to Participate in the County’s 2023-2028 plan March 7, 2024 Regular Board Meeting Agenda Packet - Page 283 of 306 Page 30 of 43 Risk Management Division Annual Report FY 2022-23 29 update. The Planning and Development Division will assume responsibility for this plan with this next update. Continuity of Operations Plan: The Continuity of Operations Plan (COOP) was activated when the COVID-19 pandemic reached Contra Costa County. During February and March 2020 staff updated and then modified the Pandemic Response segment of the plan to keep up with the changing information and direction received from County and State public health professionals. Since then, staff have made minor adjustments to the plan as public health rules changed the way we work, and technology expanded the universe of alternative workspaces. This Pandemic Response segment of the COOP should not be confused with the pandemic Exposure Prevention Plan, which was prepared by, and is expertly maintained by, our EHS staff. This critical document governs current workplace operations under pandemic conditions. The Exposure Prevention Plan has been incorporated into the Pandemic Response section of the COOP as a deliverable within the overall response protocol. Emergency Action Plan: The Emergency Action Plan (EAP) is required by the California Division of Occupational Safety and Health (CalOSHA) and details the specific responsibilities and procedures to follow if Central San staff need to evacuate or shelter in place. Since the EAP is part of the Safety Directive catalog, responsibility for EAP maintenance, testing and exercises resides with the EHS staff. 2)Training and Exercises To maintain compliance with SEMS, Central San must conduct at least one EOC Activation exercise annually. Since in-person exercises were not possible under COVID-19 restrictions, staff conducted two exercises in Fiscal Year 2022-23. The first exercise took place at our primary EOC while the second exercise tested our backup EOC for the first time. Staff have maintained a backup EOC at the Walnut Creek facility but had not previously used it for an activation exercise. As expected, the first use of a space for this purpose generated a list of items to add, relocate, adjust, or fix and were logged on an After-Action Report. However, the exercise itself went smoothly. 3)Supplies and Equipment Primary and Backup EOC: The Multi-Purpose Room is Central San’s primary EOC. The Crew Room at the CSO facility in Walnut Creek serves as Central San’s backup EOC. Both locations are designed as ‘warm’ sites, meaning that all needed supplies and equipment are stored on site, but must be set up before the EOC becomes operational. These facilities must be continuously stocked with supplies and equipment to enable immediate set up and operation of the EOC. Risk Management staff conduct inventory audits of each location to ensure that items are available on site, secured as needed and maintained in an operable condition, including replacement of any expired or non- March 7, 2024 Regular Board Meeting Agenda Packet - Page 284 of 306 Page 31 of 43 Risk Management Division Annual Report FY 2022-23 30 functional items. During these audits, staff also test the analog phones, satellite television service and the satellite internet service to ensure continued operability. Communications: Contra Costa and Alameda Counties are partners in the East Bay Regional Communications System Authority (EBRCSA), a Joint Powers Authority (JPA) that developed and maintains an interoperable radio communications infrastructure using the P25 standard. Central San joined this group in FY 2014-15 and purchased its first batch of radios in FY 2016-17. The Radio Unit of the County’s Department of Information Technology has programmed all the radios. Risk Management also manages the Everbridge Mass Notification Software. This allows authorized users to send messages to all employees or selected groups through multiple communications mediums. The system is currently configured to contact personnel via desk phone, email, cell phone and then by text message, using the next device in the chain until each person responds. If someone does not respond through an entire cycle, Everbridge will wait five minutes then restart contact attempts until the person responds or the authorized user cancels the notification. In Fiscal Year 2023-24 the Information Technology Division will begin implementation of a new mass notification tool that provides broader functionality, and which can be used by additional work groups. Everbridge service will be maintained until that transition is complete. Central San also maintains handheld amateur (HAM) radios at both the Walnut Creek and Martinez campus and has four licensed HAM radio operators on staff. 4)Coordination with Other Agencies As a single-service agency, Central San must coordinate its emergency response with first responders from other local governments within its service area. All local governments in the County report incidents, damage, and resource requests to the Operational Area EOC. The Operational Area EOC is housed at the Contra Costa County Sheriff’s Office of Emergency Services (OES). Risk Management staff continues to serve on the Operational Area Council, a group of emergency managers from within the County who meet quarterly to share information and best practices, coordinate multi-agency drills and training opportunities, and facilitate coordinated area emergency planning. The Council is sponsored by the Contra Costa County Sheriff’s OES. As the Operational Area point of contact, County OES also works with state and federal agencies to collaborate on projects of regional or national concern. Operational Area Council members are encouraged to participate in these larger group meetings. Central San is also a member of the California Water and Wastewater Agency Response Network (CalWARN), which coordinates the distribution of members’ March 7, 2024 Regular Board Meeting Agenda Packet - Page 285 of 306 Page 32 of 43 Risk Management Division Annual Report FY 2022-23 31 specialized equipment and trained personnel to other member agencies to help with disaster and emergency response. FEMA Reimbursement – Public Assistance Grants Public Assistance (PA) is FEMA’s largest grant program providing funds to assist communities responding to and recovering from major disasters or emergencies declared by the President. The program provides funding for emergency assistance to save lives and protect property and assists with funding for permanently restoring community infrastructure affected by a federally declared incident. Because the COVID-19 pandemic was considered a major disaster, local governments were able to request reimbursement for otherwise non-recoverable emergency protective measures Central San took to protect lives and secure its physical operations. Risk Management has filed three PA projects from this disaster. Each awaits further review from FEMA and unless it disallows some aspects of our costs, Central San should recover over $750,000. This will be in addition to other forms of recovery as Federal law prohibits recovery under the PA program for costs recovered under other programs or grants. Staff have also submitted two projects for emergency protective measures and permanent repairs for collection system damages arising from the Winter 2023 landslide in Orinda. March 7, 2024 Regular Board Meeting Agenda Packet - Page 286 of 306 Page 33 of 43 Risk Management Division Annual Report FY 2022-23 32 Total Cost of Risk GOAL 4: GOVERNANCE AND FISCAL RESPONSIBILITY STRATEGY 1 – MAINTAIN FINANCIAL STABILITY AND SUSTAINABILITY The Total Cost Of Risk (TCOR) is a risk management industry metric that allows an organization to evaluate the cost of its Risk Management program over time. TCOR is the sum of five categories of expenses: personnel, insurance premiums, claims costs, and Risk Management and EHS Program expenses. This total is reduced by any revenue accrued or recovered by the Self-Insurance Fund. The following chart illustrates these costs by category for the last ten years. Note 1: Chart does not include lost productivity or other soft costs arising from claims. FY 2022-23 TCOR is $4,174,542, an increase of $431,112 (11.5%) from the preceding year. This increase comes from a combination of increases in payroll, insurance premiums and reserves for open claims (red segment). The totals for most categories are fixed at the end of each fiscal year. However, prior year claims costs may include reserves for open claims occurring in specific fiscal years. This may result in fluctuation of claims costs over time as losses develop or claims resolve favorably. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 TCOR Categories by Fiscal Year Personnel Insurance Claims RM Program Safety Expenses March 7, 2024 Regular Board Meeting Agenda Packet - Page 287 of 306 Page 34 of 43 Risk Management Division Annual Report FY 2022-23 33 Overall, Central San’s TCOR remains stable. The following chart shows Central San’s total TCOR with a trend line for the last 10 years. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 TCOR Totals and Trend March 7, 2024 Regular Board Meeting Agenda Packet - Page 288 of 306 Page 35 of 43 Risk Management Division Annual Report FY 2022-23 34 Strategic Plan Metrics Central San’s Strategic Plan includes seven goals with associated strategies, initiatives, and metrics to track performance toward achieving these goals. Risk Management is responsible for metrics under three of the goals. The tables below summarize Risk Management’s FY 2022-23 performance for the metrics associated with these goals. GOAL 1: CUSTOMER AND COMMUNITY SERVICE STRATEGY: SUPPORT MEMBER ORGANIZATIONS AND SISTER AGENCIES. Metric Success Measure Year End Result Continue participation in CalWARN Provide Mutual Aid where possible 2 requests GOAL 4: GOVERNANCE AND FISCAL RESPONSIBILITY STRATEGY: EVALUATE AND APPLY RISK MANAGEMENT PRACTICES. Metric Success Measure Year End Result Manage the Cost of Overflow Claims Average cost per claim < $25,000 $11,191 GOAL 5: SAFETY AND SECURITY STRATEGY: PROTECT PERSONNEL AND ASSETS FROM THREATS AND EMERGENCIES Metric Success Measure Year End Result Control Workers’ Compensation Coverage Costs Maintain Experience Modifier of 1.00 or lower .82 Maintain and report on Enterprise Risk Management program Coordinate ERM Team, monitor risk scores over time, present results to Board twice per year Updated Board in Fall 2022 Ensure the currency of Emergency Plans Updated Emergency Operations Plan Ongoing Evaluate and implement security improvements to meet new or evolving threats Implement the Security Master Plan Ongoing March 7, 2024 Regular Board Meeting Agenda Packet - Page 289 of 306 Page 36 of 43 Risk Management Division Annual Report FY 2022-23 35 A Look Ahead As staff presents this report, the first half of FY 2023-24 is complete. Staff has included this new section to provide updates on the items discussed in this report since FY 2022-23 ended. Many of these items will be included in the FY 2023-24 Annual Report, •Staff began working with a consultant to update our insurance requirements for all types of contracts but with special focus on UPCCAA and Capital Projects as they expose Central San to the highest risk from non-compliance. To date, the updated requirements for UPCCAA and Capital Projects are in their final review and should be implemented by June 2024. •Capital Projects and Risk Management continue working with security consultants to update and revise Central San’s vulnerability assessment, to identify and recommended high impact projects and to consolidate physical security guidelines to ensure consistency in capital improvements to District facilities. •The Workers’ Compensation ExMod dropped from .82 in FY 2022-23 to .76 in FY 2023-.24. •Staff were asked to serve on the 2024 PRIMA Institute Planning Committee. The Institute is sponsored by the Public Risk Managers Association (PRIMA) and is considered the premier educational opportunity for public agency risk management in the United States. March 7, 2024 Regular Board Meeting Agenda Packet - Page 290 of 306 Page 37 of 43 Risk Management Annual Report Fiscal Year 2022-23 Board of Directors Meeting 1 Shari Deutsch Risk Management Administrator March 7, 2024 Table of Contents 2 1.Workers’ Compensation 2.Liability Claims 3.Enterprise Risk Management 4.Emergency Management 5.Total Cost of Risk 1 2 Attachment 2 March 7, 2024 Regular Board Meeting Agenda Packet - Page 291 of 306 Page 38 of 43 5 Yr. Avg Cost - Med Only: $1,219 Workers’ Compensation: Claims and Costs 3 5 Yr. Avg Cost - Indemnity: $19,639 $- $20,608 $3,464 $16,170 15 4 14 0 2 4 6 8 10 12 14 16 $- $5,000 $10,000 $15,000 $20,000 $25,000 ADM CSO ENG POD Workers' Comp: Medical Only Claims - Last 5 Years $15,172 $25,650 $351,955 1 6 0 13 0 2 4 6 8 10 12 14 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 ADM CSO ENG POD Workers' Comp: Indemnity Claims - Last 5 Years Last Year’s 5 Yr. Avg = $1,182 Last Year’s 5 Yr. Avg = $49,954 Workers’ Comp: Claims, Costs, Causes 4 Medical Only vs Indemnity Claims Image by wayhomestudio on Freepik $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 ADM CSO ENG POD $20,608 $16,170 $15,172 $25,650 $351,955 Total Incurred Cost Last 5 Years -Medical Only vs. Indemnity 22 0 5 10 15 20 25 Strain/Sprain Cut/Bruise COVID-19 Irritation/Burn Bite/Sting Puncture Hearing Loss or Impairment Illness Infection 50 Claims by Type of Injury - Last 5 Years On average, Indemnity claims cost 10x more than Medical Only claims.Strains and sprains remain the most common cause of injury. Cause of Injuries 3 4 March 7, 2024 Regular Board Meeting Agenda Packet - Page 292 of 306 Page 39 of 43 Liability Claims and SSOs 5 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 2018-19 2019-20 2020-21 2021-22 2122-23 Cost of Liability Claims by Type SSO PL OL AL $10,332 $25,757 $8,126 $14,148 $11,191 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 2018/19 2019/20 2020/21 2021/22 2022/23 Average Cost of SSO Claim by FY Enterprise Risk Management (ERM) 6 0 10 20 30 40 Top Ten Strategic Risks - Summer 2023 5 6 March 7, 2024 Regular Board Meeting Agenda Packet - Page 293 of 306 Page 40 of 43 Emergency Management: Public Assistance (PA) Grants in Progress 7 These are finished projects/requests. We are only awaiting FEMA’s review and approval. Emergency Management: EOC Activation Exercise 12/6/23 8 7 8 March 7, 2024 Regular Board Meeting Agenda Packet - Page 294 of 306 Page 41 of 43 Total Cost of Risk: The Metric 9 TCOR Categories: The Last 10 Years 10 •All categories have been adjusted for inflation. •The cost of claims is the least consistent and least predictable element of TCOR. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 TCOR Categories by Fiscal Year Personnel Insurance Claims RM Program Safety Expenses 9 10 March 7, 2024 Regular Board Meeting Agenda Packet - Page 295 of 306 Page 42 of 43 TCOR Trending: The Last 10 Years 11 •Totals have been adjusted for inflation. •TCOR does not include productivity loss or other soft costs arising from employee injuries. •Trend remains flat / stable. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 TCOR Totals and Trend Questions? 12 11 12 March 7, 2024 Regular Board Meeting Agenda Packet - Page 296 of 306 Page 43 of 43