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PALM BEACH COUNTY, FLORIDA ANNUAL FINANCIAL AUDIT REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2009_part4

PALM BEACH COUNTY, FLORIDA THUYẾT MINH BÁO CÁO TÀI CHÍNH 30 Tháng Chín 2009 được báo cáo trong quỹ 30 tháng chín 2009 là 3.746.517 $. Trong những năm tuyên bố năm 2009 và 2008, những thay đổi ghi nhận trách nhiệm yêu cầu đòi bồi thường bảo hiểm y tế nhân viên như sau: Bố năm hiện tại và thay đổi trong yêu cầu bồi thường thanh toán ước tính 52.304.812 $ (52.478.921 $) 50776593 (51169932) | PALM BEACH COUNTY FLORIDA NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30 2009 reported in the fund at September 30 2009 is 3 746 517. During claim years 2009 and 2008 changes recorded to the claims liability for employee health insurance were as follows Current Year Beginning of Claims and Balance Fiscal Year Changes in Claim at Fiscal Fiscal Year Liability Estimates Payments Year-End 2008 4 313 965 52 304 812 52 478 921 4 139 856 2009 4 139 856 50 776 593 51 169 932 3 746 517 SOLID WASTE AUTHORITY SWA The SWA is exposed to various risks of loss related to torts theft damage and destruction of assets errors and omissions injuries to employees life and health of employees and natural disasters. The SWA purchases commercial insurance for property damage with coverage up to a maximum of approximately 346 million subject to various policy sub-limits generally ranging from 1 million to 50 million and deductibles ranging from 50 000 to 1 million per occurrence. The SWA also purchases commercial insurance for general liability claims with coverage up to 5 million per occurrence and 5 million aggregate with excess liability coverage of 25 million all subject to various deductibles up to 50 000 per occurrence. General liability claims are limited by the Florida constitutional doctrine of sovereign immunity to 100 000 per claim and 200 000 per occurrence unless a higher claim is approved by the Florida Legislature. The SWA purchases commercial insurance for workers compensation benefits with a 1 000 000 per occurrence and per employee policy limit subject to a deductible of 250 000 per occurrence and per claim up to a maximum of approximately 1.5 million for 2009. Settled claims have not exceeded commercial coverage in any of the last three years. Changes in the claims liability amount for workers compensation benefits for the years ended September 30 2009 and 2008 were as follows Beginning of Claims and Balance Fiscal Year Changes in Claim at Fiscal Fiscal Year Liability .