Mid-South and Northeast Regions Fiscal Forum

1. Mid-South and Northeast Regions Fiscal Forum Fiscal Monitoring in the CT Birth to Three System February 9, 2011 Lynn Skene Johnson, Assistant Director Part C lynn.s.johnson@ct.ov Peg Boyajian, Associate Accountant peggy.boyajian@ct.gov

2. Quick Overview of the CT System • 44 contracted programs statewide • general, autism-specific, hearing impaired • Includes public, private for profit and not for profit, school districts and Regional Education Service Centers • Paid a capitated unit rate for each child served • 1 unit = ½ month • $348/unit for general, $407/unit for specialty programs • 1 unit paid for eligibility evaluation and 1 unit for timely initial IFSP • Different monthly rate for service coordination only

3. Quick Overview of the CT System(continued) • Contracted supplemental rates for children receiving intensive services (>13 hours per month) • Monthly invoice generated in large part from a web-based data system • Insurance revenue deducted from total cost

4. Payment Process • Funds Received: • State $ • Includes fees collected from families • Insurance • Federal $ • Part C • Part B (Child Find) • ARRA Note: Medicaid (Deposited into State General Fund)

5. Payment Process (continued) • Invoice received from provider and reconciled by Birth to Three Fiscal Office staff. • Web-based state accounting system provides a process of checks and balances • Assists in tracking types of funding and • Verifies contract expenditures

6. ARRA Funding • Used to preserve Birth to Three program staff jobs by paying for direct services to families. • All programs were offered opportunity to receive the funds. Some declined. • Allocation was used to pay the invoices for these programs until it was spent. • Number of jobs saved was tracked.

7. Fiscal Tracking System • Data from invoices is entered onto spreadsheets: • Tracks units of services by program • Tracks number of children served by program • Tracks insurance reimbursement received by each program • Tracks total invoice amount paid to each program

8. Fiscal Tracking System (continued) • Consolidation of data • Data is consolidated by type of program • general, autism-specific and hearing impaired • Data further consolidated into one summary page for all programs • Data is used for: • budgeting analysis • ICC reporting • trend forecasting • annual reporting

9. Tracking of Funds • Funds Tracked through State Accounting System • Each fund has a separate Special ID (SID) • Dollars are encumbered based on an estimated 2-3 month projection

10. Tracking of Funds (continued) • Funds Tracked through Spreadsheet • Each program is listed showing: • Total Contracted Amount • Contract expended in prior fiscal year if a multiple year contract • Monthly allotment by quarters • Contract balance after allotments • Each program’s funding shows: • Fund • SID • Program

11. Tracking of Funds (continued) • Fourth Quarter of Fiscal Year • 4thqtr. balance on spreadsheet must tie out to contract balance remaining in the state accounting system • Fund expenditures need to agree with the balances in the state accounting system by SID

12. Tracking of Funds (continued) • ARRA Tracking • Incorporated on allocation spreadsheet • Unique SID was established • Separate tracking spreadsheet was incorporated to track funding