Financial Information


Net Position - Line Graph


Total Assets vs. Total Liabilities - Bar Graph


Financial Info Portfolio Composition Pie Chart


Financial Info Credit Quality Pie Chart


Financial Documents View Details

Financial Statements

Investment Policy

The Authority’s investment objectives are preservation of capital, maintaining adequate liquidity, earning a reasonable rate of return, and compliance with state law. The Authority’s investment program is administered by PFM Asset Management with oversight provided by the Executive and the Finance Officers Committee.

Investment Policy – May 2023


Member Contributions View Details

Member contributions provide the pool with necessary resources for the defense and payment of claims and other coverage costs including excess and reinsurance premiums, claims administration, brokerage fees as well as risk management programs and services.

Primary Programs

Primary Liability Program Contribution 2023-24
Primary Workers’ Compensation Program Contributions 2023-24
Understanding the Annual Contribution Formula Primary Programs

Excess Programs

Excess Liability Program Contributions 2023-24
Excess Workers’ Compensation Program Contributions 2023-24
Understanding the Annual Contribution Formula Excess Programs

Retrospective Computations
Retrospective Computation October 2023 Liability
Retrospective Computation October 2023 Workers Compensation

Insured Programs

Property Contributions 2023-24
Pollution Premiums 2023-24
Crime Insurance Premiums 2023-24
Underground Storage Tank Premiums 2023-24


Underwriting Data Collection View Details

Annual Payroll Exposure Report (APER)

The Authority collects calendar payroll and other data that is used to calculate each member’s upcoming Annual Contribution through the Annual Payroll Exposure Report (APER).  This data is reported to the State of California, and it is provided to the Authority’s insurance carriers to use in determining the cost of reinsurance and excess insurance.  Each spring, the data collection request is sent to agency staff serving in the following key roles: risk manager and finance.

Annual Underwriting Information Report (AUIR)

The Authority collects data from members through the Annual Underwriting Information Report (AUIR).  This data is provided to insurance carriers to underwrite the exposures of the Authority and its members, and to determine reinsurance and excess insurance rates and premiums. Each fall, the data request is sent to agency staff serving in the key role of risk manager.


Audit Confirmation Letters View Details

The audit confirmation letters contain information regarding your agency’s coverage, and contributions paid for the fiscal year. This information is provided to your auditor via email in August.


Standard Footnote View Details

The standard footnote regarding self-insurance pooling and purchased insurance is developed for your annual comprehensive financial report. Use of a standard footnote provides uniformity among members in making the disclosure. It is typically emailed to Finance Directors in August.

California JPIA