Public Entity Pooling – Built to Last...Public Entity Pooling – Built to Last Karen Nixon, CPA,...

Public Entity Pooling – Built to Last

Karen Nixon, CPA, ARM

Accountant

Public Agency Risk Sharing Authority of California

ARPM 602

December 16, 2011

Advisor: David Blakesley

F:\ARPM\2 public entity pooling published.doc 03/22/2012 0


PUBLIC ENTITY POOLING - T TO LAST

I. INTRODUCTION

Are public entity risk pools just a fad, a temporary placeholder for the insurance industry that abandoned the public sector so many years ago? Or were they built to last? Public entity risk pooling has matured from its early beginnings in the 1970's and 1980's as simple risk transfer facilitators to become an integral part of the public entities that they serve. This report addresses past and present practices of public entity risk pools and the challenges they face today using survey responses from pool managers, risk management service providers and association executives. Their recommendations can help shape the industry's future.

II. ANALYSIS

A. Risk Pool Origins

A public entity risk pool is an organization made up of two or more independent agencies joining to finance one or more risk exposures. In the mid-70's, California's legislature amended the Government Code for this purpose. astates also allowed risk pools in a variety of forms, some formed as corporations under the Department of Insurance.

Across the country risk pools were formed by groups of concerned officials and by public sector associations. In some states, one or two pools covered all public sector risk financing. Public entity officials shared a concern that the insurance industry was charging premiums that were excessively high when compared with the exposure. Coverage and services developed for the private sector were not adequate for public sector needs.

Most pools formed in the 1970s and 1980s during periods of hard markets when the insurance industry increased the cost and limited the availability of insurance for the public sector. At that time throughout the country, insurance brokers and agents no longer offered general liability coverage to public agencies. And if available, coverage was limited and offered at prices several times greater than the usual cost. As a result of the lack of coverage, cities were closing swimming pools and school districts were considering cutting sports programs.

Many kinds of pools were formed with variations of SIR levels, lines of coverage, and types of risk financing (banking, group purchase, risk sharing). Pools began operation capitalized through deposit or bond issues; some were not capitalized. Coverage was generally the same with pools focusing on broad based coverage. Some pools developed in-house claims administration departments while others hired third party administrators.


Risk pools were formed as an alternative to the commercial insurance market and focused on providing broad coverage at stable rates. These organizations also developed loss prevention programs for their members. Founding members with experience in municipal government or education, were closely involved in developing the risk pool programs. These entrepreneurial individuals were open to taking risk and thought they could do a better job than the insurance industry. Founding members were more invested in developing the program than in gaining benefits for their agencies. This helped to quickly move the design of the program and coverage form.

In the beginning, members' expectations for risk pool services were minimal, coverage was their primary concern. Public agencies traditionally viewed purchasing insurance as simply fulfilling a requirement of the government code. It was rare that insurance companies offered loss prevention services for public sector risk.

B. Industry Standards

Risk pool professionals formed associations to help the fledging industry develop. The Public Risk Management Association's (PRIMA) Pooling Section, formed in 1978, eventually became the Association of Government Risk Pools (AGRIP). The California Association of joint Powers Authorities (CAjPA) was formed in 1981. These groups provided a forum for public sector risk management education and networking, and established models of professional standards in risk management that evolved into accreditation standards. CAJPA's Accreditation Standards were designed to assist pool managers in achieving standards of quality in pool management; assure governing bodies that the pool meets industry standards of excellence; and address concerns of state regulators that pools are financially secure and self-regulated. AGRIP's Recognition Program provides a self evaluation process with comparable goals on a national level.

Risk pool financial reporting was standardized when the Government Accounting Standards Board adopted GASB Standard 1 0 in November 1 989. This statement established accounting and financial reporting standards for risk financing and insurance-related activities of state and local governmental entities, including public entity risk pools.

In june 1999, GASB 34 established financial reporting requirements for state and local governments throughout the United States. It introduced the Management Discussion and Analysis and restructured the reports in a more comprehensive and user friendly format.

As pools matured, additional issues and challenges arose. Pools experienced a growth in staffing, turnover in leadership, advances in technology, and the addition of new programs and services.

C. The Pooling Industry Today


Cities/Towns

42%

Special Districts

40%

School Districts

15%

Counties

3%

0%

10%

20%

30%

40%

Perc

en

t

5 or less 6 - 10 11 - 20 > 20

Number of Employees


C. Candidate's Conclusion

I began my career working for an accounting firm and earning a CPA. Seeking new challenges, I moved into risk pooling, obtained an ARM, and have been employed for 23 years working for two pools. My first pool position was with the Schools Excess Liability Fund where I was eventually promoted to the Director of Operations. For the past nine years, I have been the Accountant for the Public Agency Risk Sharing Authority of California.

During the past year, I enjoyed surveying the 13 professionals, and appreciated the time each one gave for this project. I was particularly interested in how the responses from the pool managers who work outside of California would differ. Surprisingly, their experiences were similar to the California based pool managers.

Through this project I learned more about the history of pooling, and the issues facing pool managers and the industry. While each manager came to their pool with certain expertise, the manager role requires a vision for the pool, steady direction from the Board and dedicated staff, as well as good communication skills. The project has provided me with a broader perspective of the critical issues facing pools.

1 Statistics from Harold Pumford, "Scope and Extent of Public Entity Risk & Benefits Pooling" (2009).


APPENDIX I- PROFESSIONALS INTERVIEWED

Pool Managers Steve Fast, Executive Director Colorado School Districts Self Insurance Pool Colorado Michael Fleming, Chief Executive Officer California State Association of Counties Excess Insurance Authority (CSAC EIA) California Ty Gagne, Chief Executive Officer New Hampshire Public Risk Management Exchange (Primex 3

)

New Hampshire Lynn McNamara, Executive Director City County Insurance Services (CIS) Oregon Joanne Rennie, General Manager Public Agency Risk Sharing Authority of California (PARSAC) California jonathan Shull, Chief Executive Officer California Joint Powers Insurance Authority (CJPIA) California Paula Chu Tanguay, former Chief Executive Officer Alliance of Schools for Cooperative Insurance Programs (ASCIP) California

Pool Association Professionals Martin Brady, Board President California Association of joint Powers Authorities (CAJPA)

Harold Pumford, Chief Executive Officer Association of Government Risk Pools (AGRIP)

Mentor Greg Trout, President Bickmore Risk Services

Risk Management Consultants Mujtaba Datoo, ACAS, MAAA, FCA Actuarial Practice Leader AON Risk Solutions

James P. Marta, Principal James Marta & Company CPAs

Michael Simmons, Vice Chairman Public Entities Alliant Insurance Services

John C. Wilson, Accreditation Consultant California Association of joint Powers Authorities (CAJPA)

F:\ARPM\3 Appendix 2 list of pools.doc 18

Appendix 2 - List of US Public Entity Risk Pools

Alabama- 5 Alabama Housing Authorities Risk Management Alabama Municipal Insurance Corporation Alabama Risk Management for Schools Assn of County Commissions of Alabama Liability Self-Insurance Fund Assn of County Commissions of Alabama WC Self-Liability Fund

Alaska- 2 Alaska Municipal League joint Insurance Association, Inc. Alas ka Public Entity Insurance

Arizona -8 Arizona Counties Insurance Pool Arizona Local Government Employee Benefits Trust Arizona Municipal Risk Retention Pool Arizona School Risk Retention Trust, Inc. Cochise Combined Trust Rural Arizona Group Health Trust School Construction Insurance Pool , Inc. Valley Schools Insurance Trust/Valley Schools we Pool

Arkansas- 5 Arkansas Housing Authority Prop and Casualty Self-Insurance Fund, Inc. ASBA Risk Management Program ASBA Workers ' Compensation Trust Association of Arkansas Counties Risk Management Services Central Arkansas Risk Management Association

California- 140 ABAG Plan Corporation Alameda County Schools Insurance Group Alliance of Schools for Cooperative Insurance Programs (ASCI P) ALPHA Fund Association of California Healthcare Districts Association of California Water Agencies JPIA Authority of California Cities Excess Liability (ACCEL) Bay Area Community College Districts Joint Power Agency Bay Area Housing Authority Risk Management Agency Bay Area Schools Insurance Cooperative (BASIC) Bay Cities joint Powers Insurance Authority BETA Healthcare Group Risk Management

Authority Big Independent Cities Excess Pool BLP Schools Self-Insurance Authority for Workers ' Compensation Butte School Districts Self-Funded Program California Affiliated Risk Management Authority California Association for Park and Recreation Insurance California Fair Services Authority California Housing Authority Risk Management Agency California Housing Workers ' Compensation Authority California Insurance Pool Authority California joint Powers Risk Management Authority California Risk Management Authority (CRMA) California Sanitation Districts Risk Management Authority California State University Risk Management Authority California Transit Insurance Pool Central California Vector Control joint Powers Agency Centinela-South Bay School Schools Insurance Authority Central Region School Insurance Group Central San joaquin Valley Risk Management Authority Central Valley Schools joint Powers Authority Cities Group JPA Coastal Schools Employee Benefits Organization Community College Insurance Group Community College-County Superintendent SIPE Contra Costa County Schools Insurance Group CSAC Excess Insurance Authority Desert Schools Self-Insurance Program for Employees East Bay Schools Insurance Program El Dorado County Risk Management Authority Employment Risk Management Authority Fire Agencies Insurance Risk Authority Fire Agencies Self Insurance System (FASIS) Fresno Area Self-Insurance Benefits Organization Fresno County Self-Insurance Group Golden State Risk Management Authority Housing Authority Risk Retention Pool Imperial County Schools Districts Liability/Property Self-Ins Authority



Independent Cities Risk Management Authority Local Agency Workers' Compensation Excess Joint Powers Authority Madera-Mariposa Schools Insurance Group Marin Schools Insurance Authority Merced County Schools Insurance Group 1 Merced Schools Insurance Authority MERGE Risk Management joint Powers Authority Modesto Schools Insurance Pool Monterey Bay Area Insurance Authority Monterey County Local Agencies Insurance Authority Monterey County Schools Insurance Group JPA Monterey County Schools P/L Self-Insurance Authority Monterey County Schools Workers' Compensation jPA Municipal Pooling Authority Non-Profits' United Vehicle Insurance Pool Non-Profits ' United Workers' Compensation Group, Inc. North Bay Schools Insurance Authority North Coast Schools Insurance Group North Coast Schools' Medical Insurance Group North Orange County Liabi I ity and Property Self-Insurance Authority North Valley Schools Insurance Group Northeastern joint Powers Authority Northern California Cities Self-Insurance Fund Northern California Community College Self Insurance Authority Northern California Regional Liability Excess Fund Northern California Schools Insurance Group Northern California Special District Insurance Authority Northern Orange County Self-Funded Workers' Compensation Agency Orange County Fringe Benefit joint Powers Agreement Organization of Self-Insured Schools Park and Recreation District Employees Compensation Protected Insurance Program for Schools Public Agency Risk Sharing Authority of California Public Agency Self-Insurance Agency Public Entity Risk Management Authority Redwood Empire Municipal Insurance Fund Redwood Empire Schools Insurance Group Riverside County Employer/Employee

Partnership For Benefits Riverside Schools Insurance Authority Riverside Schools Risk Management Authority JPA San Diego County Schools Risk Management JPA San Diego Pooled Insurance Program Authority /SDCCRMA San joaquin County Office of Education San joaquin County Schools Workers' Compensation Insurance Group San Mateo County Schools Insurance Group Santa Clara County Schools Insurance Group Santa Cruz County Fire Agencies Insurance Group Santa Cruz County Schools Health Insurance Group Santa Cruz- San Benito County Schools Insurance Group School Alliance for Workers' Compensation Excess II School Employees Benefits Association Schools Insurance Group Northern Alliance (SIGNAL) School Insurance Group Northern Alliance II (SIGNAL II) School Insurance Group Northern Alliance Ill Schools Association for Excess Risk Schools Excess Liability Fund Schools Insurance Authority Schools Insurance Group Schools Linked for Insurance Management Schools Self-Insurance of Contra Costa County Self-Insurance Program for Imperial County Self-Insured Schools of California Self-Insurance Risk Management Authority II -Liabi I ity & Property Protection Self-Insurance Risk Management Authority Ill - Employee Benefits Shasta Trinity Schools Insurance Group Small Cities Organized Risk Effort (SCORE) South Bay Area Schools Employee Benefit Association Southern California Community College Districts Self-Funded Ins Authority Southern California Schools Employee Benefit Association Southern California Regional Liability Excess Fund Southern California Schools Risk Management Southern Orange County Property/Liability Joint Powers Authority Southern Peninsula Region Insurance Group



Special District Risk Management Authority Statewide Association of Community Colleges Statewide Educational Wrap Up Program Superior California Excess Liability Pool Tri-County Schools Insurance Group Tri ndel I nsu ranee Fund Tulare County Schools Insurance Authority Tuolumne Joint Powers Authority Valley Insurance Program Joint Powers Authority Vector Control Joint Powers Agency Ventura County Schools Self-Funding Authority West San Gabriel Valley Benefit West San Gabriel Valley Liabi I ity and Property Self-Insurance Authority West San Gabriel Valley Workers' Comp JPA Western Nevada County Fire Agency Western Orange County Self-Funded Workers' Compensation Agency Western Riverside County SIP for Employees Whittier Area Schools Insurance Authority Yolo County Public Agency Risk Management Insurance Authority

Colorado- 7 Adams County BOCES Self-Insurance Pool Colorado Intergovernmental Risk Sharing Agency Colorado School Districts Self Insurance Pool Colorado Special Districts Property and Liability Pool County Technical Services, Inc. Northern Colorado School Districts Liability Self Insurance Pool Northern Colorado School Districts Workers' Compensation Self-Insurance Pool

Connecticut - 2 Connecticut lnterlocal Risk Management Agency HAl Group

Delaware Delaware League Founders Insurance Trust

Florida- 16 Florida Community College Risk Management Consortium Florida Housing Authorities Risk Management Insureds Florida Municipal Insurance Trust Florida Police Chiefs' Self-Insurance Trust Florida School Boards Insurance Trust

Florida Sheriffs Association Multi pie Employers' Trust Florida Sheriffs Association Workers ' Compensation Program Florida Sheriff's Self-Insurance Fund Louisiana Association of Clerks of Court Risk Management Agency Northeast Florida Educational Consortium Preferred Governmental Insurance Trust Public Risk Management Group Health Trust Public Risk Management of Florida Sheriffs Automobile Risk Program Southeast Risk Management Association Treasure Coast Risk Management Program

Georgia- 12 Assn of County Commissioners of Georgia Group Health Benefits Program Assn of County Commissioners of Georgia Group Self Insurance WC Fund Assn of County Commissioners of Georgia lnterlocal Risk Management Agency Assn of County Commissioners of Georgia Georgia Education Workers' Compensation Trust Georgia Housing Authorities Risk Retention Pool, Inc. Georgia lnterlocal Risk Management Agency Georgia Municipal Association Georgia Municipal Association Workers' Compensation Self-Insurance Fund Georgia Municipal Employees Benefit System Life & Health Ins. Fund Georgia School Boards Association Risk Management Fund Georgia School Boards Association Workers' Compensation Fund

Idaho- 2 Idaho Counties Risk Management Program Idaho School District Council

Illinois- 22 Assisted Housing Risk Management Association Comprehensive Benefits Management Services Excess Liabi I ity Fund Glenview Community Consolidated School District 34 Governmental Interinsurance Exchange High-Level Excess Liability Pool Housing Benefits Plan Illinois Counties Insurance Trust Illinois Counties Risk Management Trust



Illinois Parks Association Risk Services Illinois Public Risk Fund Illinois School District Agency Illinois Schools Insurance Cooperative Intergovernmental Risk Management Agency McHenry County Municipal Risk Management Agency Metro Risk Management Agency Mississippi Valley Intergovernmental Cooperative Park District Risk Management Agency School Employees Loss Fund Secondary School Cooperative Risk Management Program Township Officials of Illinois Risk Management Association Workers' Compensation Self-Insurance Trust

Indiana- 8 East Central Indiana School Trust Educational Service Centers Risk Funding Trust Indiana Association of Cities and Towns Medical Trust Indiana Public Employers' Plan Indiana Schools Educational Service Center Risk Mgmt Program Self Ins Trust Ohio Municipal joint Self-Insurance Pool Wabash Valley Education Center West Central Indiana School Insurance Trust

Iowa- 4 Heartland Insurance Risk Pool Insurance Management Program for Area Community Colleges Iowa Communities Assurance Pool Iowa Municipalities Workers' Compensation Association

Kansas- 5 l<ansas Association of School Boards Workers' Compensation Fund, Inc l<ansas County Association Multi-line Pool l<ansas Eastern Region Insurance Trust Kansas Municipal Insurance Trust l<ansas Workers' Risk Cooperative for Counties

Kentucky- 6 l<entucky Association of Counties Kentucky Housing Authorities Self-Insured Fund l<entucky League of Cities Insurance Services Kentucky School Boards Insurance Trust Louisville Area Governmental General

Insurance Trust Louisville Area Governmental Self-Insurance Trust

Louisiana - 5 Louisiana Clerks of Court Insurance Trust Louisiana Housing Council Group Louisiana Municipal Association Parish Government Risk Management Agency Louisiana Public Schools Risk Management Agency (LARMA)

Maine- 4 Maine County Commissioners Risk Pool Maine Municipal Association Property & Casualty Pool Maine Municipal Association Workers' Compensation Fund Maine School Management Association Property & Casualty Trust

Maryland- 4 Local Government Insurance Trust Maryland Association of Boards of Education Group Insurance Pool Maryland Association of Boards of Education WC Group Self-Insurance Fund Montgomery County Government

Massachusetts - 4 Massachusetts lnterlocal Insurance Association Massachusetts NAHRO Workers ' Compensation Trust MEGA Property & Casualty Group, Inc. National Association of Housing and Redevelopment Officials Ins Group, Inc.

Michigan - 21 American Public Entity Excess Pool Genesee County Self-Insured Trust Pool MASB-SEG Property/Casualty Pool, Inc. Metropolitan Assn for Improved School Legislation Joint Risk Mgmt Trust Metropolitan Assn for Improved School Legislation Workers' Compensation Fund Michigan Community College Risk Management Authority Michigan Counties Workers' Compensation Fund Michigan County Road Association Self-Insurance Fund Michigan County Road Commission Self-Insurance Pool Michigan Municipal League



Michigan Municipal League Liability and Property Pool Michigan Municipal Workers' Compensation Pool Michigan Municipal Risk Management Authority Michigan Transit Pool Middle Cities Risk Management Trust Middle Cities Workers' Compensation Fund SEG Self-Insurers Workers' Compensation Fund West Michigan Risk Management Trust

Minnesota- 7 League of Minnesota Cities Insurance Trust Property & Casualty Pool League of Minnesota Cities Insurance Trust Workers' Compensation Pool League of Minnesota Cities Insurance Trust Minnesota Counties Insurance Trust Minnesota School Boards Association Insurance Trust Southeast Service Cooperative States Self-Insurers Risk Retention Group, Inc.

Mississippi - 3 Mississippi Housing Authorities Risk Management, Inc Mississippi Municipal Liability Plan/WC Group Mississippi School Boards Association Workers' Compensation Trust

Missouri- 7 Midwest Public Risk Missouri Assn of Counties Self-Insured Workers' Compensation & Ins Trust Missouri Housing Authorities Property & Casualty, Inc. Missouri Intergovernmental Risk Management Association Missouri Public Entity Risk Management Fund Missouri United School Insurance Council Property and Casualty Trust

Montana- 8 Joint Powers Trust Montana Association of Counties Health Care Trust Montana Association of Counties jPA Montana Association of Counties jPIA Montana Municipal Insurance Authority Montana Schools Group Insurance Authority Montana Schools Unemployment Insurance Program Montana Unified School Trust

Nebraska- 4 League Association of Risk Management NASB All Lines lnterlocal Cooperative Aggregate Pool Nebraska Intergovernmental Risk Management Association Nebraska Intergovernmental Risk Management Association II

Nevada- 2 Nevada Public Agency Insurance Pool Public Agency Compensation Trust

New Hampshire- 7 Government Entities Mutual, Inc. New Hampshire Local Government Center New Hampshire Local Government Health Trust LLC New Hampshire Local Government Property/Liability Trust LLC New Hampshire Local Government Workers' Compensation Trust New Hampshire Public Risk Management Exchange New Hampshire School Health Care Coalition

New jersey - 42 Atlantic A Cape May Counties School Business Officials JIF Atlantic County Municipal joint Insurance Fund Bergen County Municipal joint Insurance Fund Bergen Municipal Employee Benefits Fund Bergen Municipal Excess Liability Joint Insurance Fund Burlington County Insurance Pool joint Insurance Fund Burlington County Municipal joint Insurance Fund Camden County Municipal joint Insurance Fund Central jersey Health Insurance Fund Central jersey joint Ins u ranee Fund Garden State Municipal Joint Insurance Fund Gloucester, Cumberland, Salem School Districts joint Insurance Fund Gloucester, Salem, Cumberland Counties Municipal Joint Insurance Fund Louisiana Public Schools Risk Management Agency Mid jersey Municipal joint Insurance Fund Middlesex County joint Health Insurance Fund Middlesex County Municipal joint Insurance



Fund Monmouth Municipal Management joint Insurance Fund Morris County Municipal Joint Insurance Fund Municipal Excess Liability joint Insurance Fund Municipal Excess Liability Residual Claims Fund Municipal Reinsurance Health Insurance Fund New jersey Bergen County School Board Insurance Group New jersey Intergovernmental Insurance Fund New jersey Municipal Environmental Risk Management Fund New Jersey Municipal Self-Insurer's Joint Insurance Fund New jersey Public Housing Authority joint Insurance Fund New jersey School Boards Association Insurance Group New Jersey Utility Authorities Joint Insurance Fund North Jersey Municipal Employee Benefits Fund Northeast School Boards Insurance Group Ocean County Municipal Management joint Insurance Group Pooled Insurance Program of New Jersey Professional Municipal Management Joint Insurance Fund Public Alliance Insurance Coverage Fund School Alliance Insurance Coverage Fund School Excess Liability Fund School Pool for Excess Liability Limits joint Insurance Fund South Bergen Municipal joint Insurance Fund Southern New Jersey Regional Employee Benefits Fund Suburban Essex joint Insurance Fund Surburban Municipal Joint Insurance Fund

New Mexico - 7 AMERIND Risk Management Corp New Mexico Association of Counties Workers' Compensation Pool New Mexico County Insurance Authority Law Enforcement Pool New Mexico County Insurance Authority Multi Line Pool New Mexico County Insurance Authority WC Pool New Mexico Self-Insurers' Fund State of New Mexico

New York- 11 Dutchess County Schools Cooperative Nassau County Schools Cooperative New York Municipal Insurance Reciprocal New York Public Schools Workers' Compensation Trust New York Schools Insurance Reciprocal New York Schools Municipal Workers' Compensation Alliance Niagara County Mutual Self Insurance Plan Orange-Ulster Schools Cooperative Public Employer Risk Management Association, Inc Southern Westchester Schools Cooperative State-Wide Schools Cooperative Health Plan

North Carolina - 11 County Reinsurance, Ltd lnterlocal Risk Financing Fund of North Carolina Local Government Property Insurance Deductible Fund, Inc. Municipal lnsuance Trust of North Carolina North Carolina Assn of County Commissioners (NCACC)Group Benefits Pool NCACC Liability and Property Pool NCACC Workers' Compensation Pool North Carolina Housing Authorities Risk Retention Pool North Carolina lnterlocal Risk Management Agency

North Dakota North Dakota Insurance Reserve Fund

Ohio- 18 Buckeye Ohio Risk Management Association Health Benefits Pools Buckeye Ohio Risk Management Association Property/Casualty Inc. Central Ohio Risk Management Association County Commissioners Association of Ohio County Employee Benefits Consortium of Ohio County Risk Sharing Authority IUC Insurance Consortium Miami Valley Risk Management Association Northwest Ohio Educational Council Self-Insurance Pool Program Ohio Housing Authority Property and Casualty, Inc. Ohio Plan Risk Management, Inc. Ohio School Plan Ohio Township Association Risk Management Authority



Ohio Transit Risk Pool Schools of Ohio Risk Sharing Authority Southwestern Ohio Educational Purchasing Council Southwestern Ohio Educational Purchasing Council Liability, Fleet and Prop Ins. Program

Oklahoma- 8 Association of County Commissioners of Oklahoma Association of County Commissioners of Oklahoma- Self Insurance Fund Association of County Commissioners of Oklahoma- Self Insurance Group Oklahoma Municipal Assurance Group Oklahoma Public Employees Health and Welfare Plan Oklahoma Schools Assurance Group Oklahoma Schools Insurance Group Oklahoma Schools Risk Management Trust

Oregon- 4 CityCounty Insurance Services Trust Oregon School Boards Association Insurance Trust Property & Casualty Coverage for Education Special Districts Insurance Services Trust

Pennsylvania- 18 County Commissioners Association of Pennsylvania Unemployment Camp Trust COMCARE PRO Insurance County Commissioners Association of Pennsylvania Delaware Valley Health Insurance Trust Delaware Valley Insurance Trust Delaware Valley Workers' Camp Trust Housing & Redevelopment Insurance Exch. Municipal Risk Management Prop/Liability Trust Municipal Risk Management Workers' Compensation Pooled Trust PELICAN Pen PRIME Pennsylvania Counties Risk Pool Pennsylvania Counties Workers' Compensation Trust Pennsylvania Intergovernmental Risk Management Association Pennsylvania School Boards Ins. Trust School Boards Insurance Co. of Penn, Inc School Districts Insurance Consortium Susquehanna Municipal Trust

Rhode Island Rhode Island lnterlocal Risk Mgmt Trust

South Carolina - 4 Local Government Assurance Group South Carolina Municipal Insurance and Risk Financing Fund South Carolina Municipal Insurance Trust South Carolina School Boards Insurance Trust

South Dakota - 5 Associated School Boards of South Dakota Protective Trust SDML Workers' Compensation Fund South Dakota Municipal League South Dakota Public Assurance Alliance The Health Pool of South Dakota

Tennessee - 5 Local Government Insurance Pool Tennessee Housing Authorities Risk Management Trust Tennessee Municipal League Risk Management Pool Tennessee Risk Management Trust Tennessee School Boards Unemployment Compensation Trust

Texas - 19 Deep East Texas Self-Insurance Fund East Texas Educational Insurance Association RCH Protect Cooperative Texas Association of Counties Texas Association of Counties Health & Employee Benefits Pool Texas Association of Counties Unemployment Compensation Group Account Fund Texas Association of Counties/County Government Risk Management Pool Texas Association of Public Educators Texas Association of Public Schools Property & Liability Fund Texas Association of School Boards Risk Management Fund Texas Council Risk Management Fund Texas Municipal League Intergovernmental Risk Pool Texas Political Subdivisions JSIF Texas Public Junior & Community College Employee Benefits Texas Schools Property Casualty Cooperative Texas Water Conservation Association Risk Management Fund TML Intergovernmental Employee Benefits



Pool West Texas Educational Insurance Association West Texas Rural Counties Association of Risk Management Pool

Utah - 3 Utah Counties Insurance Pool Utah Local Governments Trust Utah Risk Management Mutual Association

Vermont- 6 Transit Reinsurance, Ltd Vermont League of Cities and Towns Vermont League of Cities and Towns Health Trust, Inc. Vermont League of Cities and Towns, Property/Casualty lntermunicipal Fund, Inc. Vermont League of Cities and Towns Unemployment Insurance Trust, Inc. Vermont School Boards Insurance Trust

Virginia- 7 Prince William Self Insurance Group VaRISI< 2 Virginia Association of Counties Group Self-Insurance Risk Pool Virginia School Boards Association Virginia Transit Liability Pool VML Insurance Programs West Virginia Counties Risk Pool

Washington- 23 Association of Washington Cities Risk Management Service Agency Cities Insurance Association of Washington End uris ESD 11 3- Workers' Compensation Trust Housing Authorities Risk Retention Pool Non Profit Insurance Program Northeast Washington Workers' Compensation Insurance Cooperative Public Utility Risk Management Services Puget Sound Workers' Compensation Trust Schools Insurance Association of Washington Southwest Washington Risk Management Insurance Cooperative Southwest Washington Unemployment Compensation Pool Southwest Washington Workers' Compensation Trust Tribal Nations Insurance Program United Schools Insurance Program United Schools Insurance Program of Oregon Washington Cities Insurance Authority

Washington Counties Insurance Fund Washington Counties Risk Pool Washington Rural Counties Insurance Program Washington Schools Risk Management Pool Washington State Transit Insurance Pool Water and Sewer Risk Management Pool

Washington, DC- 2 National Association of Counties NLC Mutual Insurance Company

Wisconsin- 5 Cities and Villages Mutual Insurance Camp. League of Wisconsin Municipalities Mutual Insurance Transit Mutual Insurance Corp of Wisconsin Wisconsin County Mutual Insurance Corp Wisconsin Municipal Mutual Insurance Co

Wyoming- 4 School Risk Retention Program Wyoming Association of Risk Management Wyoming Local Government Liability Pool Wyoming School Boards Association Insurance Trust

National Pools also listed by home state American Public Entity Excess Pool AMERIND Risk Management Corporation County Reinsurance, Limited Government Entities Mutual, Inc. Transit Reinsurance, Limited

National pool data from AGRIP, California pool data from CAJPA and the California State Controller's Office.

Public Entity Pooling – Built to Last...Public Entity Pooling – Built to Last Karen Nixon, CPA,...

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