STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 2000-33
July 1, 2000
TO THE HEADS OF ALL STATE AGENCIES
||Fiscal and Administrative Officers, Business Managers, and Payroll
and Personnel Officers
||Workers' Compensation Cost Recovery
Effective July 1, 1996 all State agencies charging personal service expenditures to
funds other than General Fund Budgeted Appropriations were required to reimburse the
General Fund for the cost of Workers' Compensation coverage using the following procedure.
- Separate reimbursement rates have been established for each of the individual
appropriations for Workers' Compensation claims. These rates are based on the cost of
providing Workers' Compensation benefits and all salaries and wages of employees eligible
for the benefit. The rates for the 2000-2001 fiscal year are listed below. The 2000-2001
rates reflect adjustments to compensate for over/under recoveries in rates established for
fiscal year 1998-99 and all subsequent rates will include a similar adjustment. The
determination of which appropriation would pay an employee's Workers' Compensation
benefits defines the appropriate rate to be used in the reimbursement calculation.
- The rate applies to all personal service expenditures except those coded to expenditure
objects 01-050 Fees; 01-130 Patient or Inmate Workers; 01-090 Accumulated Sick Leave at
Retirement; 01-220 Accumulated Sick Leave at Death or Disability; 01-920 Interest Penalty;
and 01-950 Buy Back Option.
|Department of Children and Families
|Department of Corrections
|Department of Mental Health and Addiction Services
|Department of Mental Retardation
|Department of Public Safety
|Department of Transportation
|General Government (All Others)
- REIMBURSEMENT PROCESS
- Reimbursements are to be transferred to the General Fund using either a Transfer
Invoice, CO-608, or a Reimbursable Cost Recovery Form, CO-826. Use Expenditure Object
05-320, Employee Fringe Benefit Costs. The amount of the personal service expenditure and
the rate used in the calculation of the reimbursement amount must be shown on the transfer
document. Completed forms are to be sent to the Office of the Comptroller, Management
Services for processing. Please forward a copy of all Worker's Compensation cost
recovery transfer documents to the Cost Reporting Unit, Budget and Financial Division.
- Reimbursements must be processed at least quarterly.
- Reimbursement for employees whose coverage would be paid out of the Transportation
Fund's Workers' Compensation appropriation is to be deposited into that appropriation.
- REIMBURSEMENT FROM FEDERAL PROGRAMS
- All agencies with Federal Programs must negotiate with their cognizant federal agency
for the recovery of Workers' Compensation costs. The cost is allowable under our approved
State Wide Cost Allocation Plan. All State agencies are required to include provision for
the recovery of the applicable cost in their Cost Allocation Plan or Indirect Cost
- Please call the Cost Reporting Unit, Budget and Financial Analysis Division, at (860)
702-3364 if you have any questions.
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