FISCAL REPORTS TRAINING

January 31, 2011

GOALTo ensure that the Network is

receiving reimbursement from the state that reflects anticipated costs.

Current CFBHN Rates vs. Model Rates (examples)

Cost Center Model Rate CFBHN Rate (SA/MH)

Residential Level 2 $174.03 $172.57/$169.91

Intervention $67.44 $62.38/$65.15

Case Management $63.21 $61.55/$61.71

Aftercare $63.21 $58.70/$56.70

Room & Board Level 3

$103.08 $103.08/$100.64

Medical Services $369.55 $358.72/$360.79

Outpatient – Individual

$91.09 $91.09/88.93

65E-14 REPORTS TO BE COMPLETED

Personnel Detail Record Projected Cost Center Operating Revenue & Expense and

Capital Budget Agency Capacity Report Program Description – Only need to be completed if you are

contacted by your contract manager Funding represents the contractor’s total amount of projected

funding for the year ending June 30, 2012, not just DCF funding. Expenses represent the contractor’s total amount of projected

expenses for the year ending June 30, 2012. For contractors that are an entity of a system, only the entity’s

revenue’s and expenses are required (i.e. the mental health entity of a hospital system).

65E-14 Personnel Detail Report

Used to determine the salary expense and number of direct service delivery (D.S.D.) FTE’s for the Agency Capacity Report for cost centers using State SA or MH funding.

Total net salaries amount goes on Projected Cost Center Operating and Capital Budget under Part II Projected Expenses, Section IIA. Personnel Expenses – Salaries.

Personnel Detail Record – Part 1

Personnel Detail Record – Part 2

Helpful Hints – Personnel Detail

Cost Centers for Substance Abuse and Mental Health services can be combined.

Include premium pay in the annual salary cost.

Lump like positions on one line (don’t combine direct service delivery FTE’s with non-direct service delivery FTE’s.

Annually review all allocations of indirect or non-billable support such as data collection & management.

Helpful Hints – Personnel Detail

Budget positions as if they were filled the whole year on the worksheet.

- Include staffing at full capacity.

- Take into consideration seasonal demands.

- Make sure all expenses are accounted for, especially if you over produce units (do more than the State pays).

Helpful Hints – Personnel Detail

Carefully check what is used as a direct service delivery FTE on the bottom of each cost center on the worksheet.

- Only count FTE’s that generate units of service.

- For managers who bill and supervise, estimate the amount of D.S.D FTE.

Include all estimated salary at the projected rate for the year ending June 30, 2012.

Projected Cost Center Operating & Capital Budget Projected Cost Center Operating & Capital Budget Two Sections - Projected Funding Sources & Revenue - Projected Expenses* LIST CFBHN FUNDING UNDER STATE SAMH

FUNDING Use the salary information provided on the personnel

detail. Take into consideration all Fringe Benefits. This can

be an average percentage calculation based on your agency’s fringe benefit expenses.

Projected Cost Center Operating & Capital Budget (Part 1 – Funding)

Projected Cost Center Operating & Capital Budget (Part 2 - Expenses)

Helpful Hints – Projected Cost Center Operating & Capital Budget

Verify that the methodology used to allocate staff is still valid. For example, if there is a time study make sure that the information is current. Allocation of building insurance, make sure that the program is still in that building.

Continued monitoring of trends: for example

- Health Insurance – continual increase in cost

- Property insurance has been increasing

- Increase in recruitment ads and expenses due to vacancies

- INCLUDE ALL ANTICIPATED COST INCREASES

Helpful Hints – Projected Cost Center Operating & Capital Budget

For information purposes – Consumer Price Index

As of All Items Medical Care

June 2008 655.474 363.616

June 2009 646.121 375.093

June 2010 652.926 388.199

December 2010656.563 391.946 Mileage rates should be considered (up to 44.5 cents

per mile allowed by the state). Training costs.

AGENCY CAPACITY REPORT

This is used to negotiate unit cost rates with the department.

List all State designated SAMH cost centers and unit of measure for calculation.

Line A If cost center utilizes direct service FTE’s use

the figure from Personnel Detail Report

AGENCY CAPACITY REPORT

If cost center utilizes beds use the number of licensed beds (include all expenses on the projected cost center Budget).

Slots are the maximum number of patients that can be seen. Usually occurs in 4 hour sessions. Out Patient Detox & Prevention/Intervention-Day Cost Centers utilize slots.

AGENCY CAPACITY REPORT

Line B For cost centers using D.S.D FTE’s multiply

the number by 2080 For Cost centers using beds multiply by the

number of beds by 365 days.

Line C Multiply line B by the applicable minimum

productivity standard percentage

AGENCY CAPACITY REPORT

Line D

Enter the total allowable projected operating expenses for the cost center from the “projected operating and capital budget”

Line E

Divide the total cost (line d) by the minimum units (line C)

Minimum Units (per 65-E14 & revised Instructions)Unit of Measure Standard Units Min. Prod. Std %

Contact Hour 1073 hrs per FTE 51.59%

Direct Staff Hour 1252 hrs per FTE 60.19%

Non-Direct Staff 1430 hrs per FTE 68.75%

Staff Hour (Crisis Support) 2080 hrs per FTE 100%

Staff Hour -FACT 1788 hrs per FTE 85.96%

Bed-Day 365 Days 100%

24 hr Day 365 Days 85%

Facility Day 100%

4 hr Day 90%

Dosage 100%

AGENCY CAPACITY REPORT

AGENCY CAPACITY REPORT

AGENCY CAPACITY REPORT

DUE DATE

ALL REPORTS ARE DUE TO CFBHN BY FEBRUARY 28, 2011.

QUESTIONS?