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

Healthcare Benefits

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

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

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

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

Be it resolved that the apporach for accounting for healthcare costs be changed and that healthcare 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 healthcare will be booked.

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