Appendix C

This appendix contains a resolution, passed by the Faculty Senators and approved by the Provost, concerning health care contributions and expenditures.

Health Care Benefits

Whereas it is recognized that health care benefits constitute an important part of faculty compensation and that any decreases or increases in health care benefits represent a decrease or increase in compensation; 

Whereas the yearly cost of health care is unpredictable and difficult to budget, especially because Ohio University is self-insured;

Whereas there have been years in which health care costs have exceeded the budgeted amounts and other years in which health care costs have been under the budgeted amounts; and

Whereas the current accounting structure does not allow for easy access to annual expenditures on health care costs;

Be it resolved that the approach for accounting for health care costs be changed and that health care costs be accounted for separately, including any amounts under budget being separately identified, through a set of specific, easily identifiable accounts through which all contributions and expenditures for health care will be booked.

Be it further resolved that any health care costs budgeted, but not expended in one year be carried forward in the next year, to be used as an offset for future health care costs.