Other title: Ohio Bureau of Workers' Compensation

"Date of report: August 10, 2017."Report (2 unnumbered pages, 29 pages, 2 unnumbered pages : color illustrations) -- Exhibits (24 pages in various pagings)-- Agency response (2 unnumbered pages).The Office of the Ohio Inspector General opened an investigation after receiving a complaint concerning the issuance of refunds by the Ohio Bureau of Workers' Compensation (OBWC) in November 2013 to Ohio's public universities for excess contributions paid to the Ohio State Insurance Fund. The complainant alleged that the OBWC Actuarial Division failed to consider $46 million of unrecovered managed care organization costs (MCO) in its Public Employer State Agency (PES) program funding analysis. Had the unrecovered $46 million been considered in the analysis, the PES program analysis would have shown a $25 million negative balance and therefore, OBWC should not have issued the refunds