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Department Charge Calculations

Risk Management costs are budgeted in two internal service funds and costs are recovered from users. There is no direct subsidy from the County General Fund. The programs included in each internal service fund are listed below.

430200 Workers’ Compensation (Account 601001)

  • Workers’ Compensation
  • Occupational Health
  • Wellness Programs
  • Safety Programs
  • Ergonomics
  • Disability Retirement Administration

430300 Risk Management (Account 630081)

  • General Liability
  • Medical Malpractice
  • Property Insurance
  • Employee Property Claims
  • Aircraft/Watercraft/ Foster Parents
  • Ancillary insurance programs

Costs are billed back to users based on an allocation methodology that complies with the State Controllers Guidelines in its Handbook of Cost Plans for California Counties. Please see the Department Charge Calculations chart for a description of the how costs are allocated to users in each fund.

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