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Butler County to close legacy insurance and workers' comp funds; finance staff to transfer roughly $18 million back to county funds
Summary
County finance staff presented resolutions to close legacy self‑insured and fully insured health funds and an old workers' compensation fund, and to transfer remaining balances back to originating funds or the general fund. Commissioners approved the appropriations and asked staff to proceed with residual transfers subject to later resolutions.
Butler County finance staff told commissioners they are closing legacy health insurance and workers' compensation funds and will transfer remaining balances back to the originating funds or to the general fund.
Dave McCormick, the county's finance director, explained the change arose from the county's transitions among insurance arrangements: from a self‑insured plan to a fully insured plan, and then to the pooled County Employee Benefits Consortium of Ohio (SEPCO). He said the changes require closing the self‑insured health insurance fund (fund 6100), the fully insured health and dental fund (fund 6101), and an old workers' compensation fund (fund 6000). McCormick described allocation worksheets that will govern how remaining balances are returned to departments and other funds.
McCormick said the planned transfers would move approximately $7.8 million back to the general fund and about $10.5 million to other county funds; the transfers cannot be expended as additional budget without required approvals and some funds must be refunded to external grantors when the original funding sources require it. The finance director and the auditor worked to confirm account numbers and said the appropriations to enable the transfers would be contingent on later formal resolutions.
Commissioners asked that returned amounts not be automatically added to departments' budgets; staff said refunds that resulted from grant funding would be returned to grantors where required.
The board approved the transfers and asked staff to provide corrected account numbers and bring the contingent resolutions later in the agenda for formal adoption. McCormick said the county established the transfers after a year of review to ensure proper treatment of contributions and to comply with statutory requirements.
